Individual entrepreneur, pensioner, tax benefits. When an individual entrepreneur is a pensioner

Benefits for pensioners for individual entrepreneurs are not provided for by the legislation of the Russian Federation. Such entrepreneurs pay taxes and fees just like other businessmen. The advantage is that payments to the Pension Fund will allow the pension amount to be recalculated upward. To reduce the tax burden, it is important to choose a taxation system at the stage of preparation for opening an individual entrepreneur, assessing all the advantages and disadvantages of each of them.

Each entrepreneur has the right to independently choose the tax regime.

There are five options:

1. BASIC (general). This is the most time-consuming option in terms of accounting. But the advantage is that you can choose almost any type of activity. Suitable for high turnover and for those who are ready to work with VAT.
2. USN (simplified). This system is most relevant for inexperienced businessmen. Does not require complex accounting; 6% of income is transferred to the budget.
3. UTII (imputation). Suitable for services. A large list of restrictions on types of activities.
4. PSN (patent). Can be used for small production.
5. Unified agricultural tax (agricultural tax). Tax rate 6%. Restrictions on types of activities - only for agricultural production and fishing.

Before submitting an application for registration of an individual entrepreneur, you need to calculate the planned income and tax burden, this will allow you to decide on the regime. If an entrepreneur does not apply to switch to the chosen system, he will be forced to work on a general basis.

And for some, this will lead to serious financial losses. In addition, complex accounting will require the involvement of a specialist to perform accounting work.

There are no restrictions for pensioners opening their own business; they undergo exactly the same registration as all other citizens of the Russian Federation.

How to open an individual entrepreneur for a pensioner:

1. Fill out an application on form 21001. Receive the form from the Federal Tax Service or download it from the official website. It indicates passport data, tax identification number and types of business activity. All information must be filled out in block capital letters and corrections are not permitted.
2. Transfer the state fee. Take the form from the tax office or on the website, pay at any bank branch. The receipt is attached to the application.
3. Make copies of your passport and TIN.
4. To register an individual entrepreneur, a pensioner needs to submit documents to the tax office.
5. After 5 days, receive a document on state registration.

As you can see, there are no difficulties. Questions about how to open an individual entrepreneur for a pensioner can be asked to a tax inspector consultant.

If you don’t want to do this yourself, entrust the opening of a consulting company. The representative will prepare and submit documents for registration, and then receive a certificate.

You can also submit documents by registered mail with a description of the contents. It is important to fill out all the data without errors, otherwise the application will be rejected and you will have to resubmit the application.

The OKVED code must be selected before submitting documents, as this will take time, especially if you plan to conduct several areas of business. The directory can be found on the Federal Tax Service website or by visiting the tax office at the place of registration.

At the preparation stage, it is necessary to decide on the taxation system. To do this, you need to understand the features of each of them. To do this, calculate the expected income and load on each mode. After registering an individual entrepreneur, you need to submit an application for a patent and switch to a simplified taxation system. If this is not done, then the individual entrepreneur will work on a general basis, and this is not always profitable.

Is it possible for a pensioner to open an individual entrepreneur and we figured out how to do it, but here’s what to do next, where to start.

Planning your business involves writing a business plan. It is precisely him who should be contacted.

Start by purchasing or renting a room, assess the required space and practicality. Next, purchase equipment. Think about what you need right away and what you can buy as you make a profit. Equipment is the biggest expense of a business plan. Purchase on credit is possible only after assessing all risks.

If there is a need for hired employees, formalize an employment relationship with them.

To do this you need:

• draw up an employment contract;
• issue an order for employment;
• fill out a work book;
• familiarize the employee with the job description;
• register as an employer with the Pension Fund and Social Insurance Fund.

When registering an individual entrepreneur, a pensioner should consider whether non-cash payments will be made. If yes, then open a bank account.

Find out whether your type of activity requires cash register equipment. Perhaps your direction is an exception and allows you to work by check, or you do not plan to pay in cash. Otherwise, you need to purchase a cash register and register it with NI. Don’t forget to provide the reporting required by tax legislation.

Order printing if needed. The status of a small business representative does not oblige you to do this. But in some cases you cannot do without a seal, for example, when participating in government orders, or when working with strict reporting forms.

The success of a business depends on the relevance of the chosen direction and the correct distribution of cash flows.

Are there benefits if an individual entrepreneur is a pensioner? Unfortunately, the legislation of the Russian Federation does not provide special conditions for opening and running a business for this category of citizens. In 2019, pensioners will be engaged in entrepreneurship on an equal basis with people of working age.

When asked whether a pensioner can open an individual entrepreneur and receive benefits, the answer is unequivocal - no. Entrepreneurship has its pros and cons.

Advantages:

1. No authorized capital required.
2. Preferential tax regimes are provided only for individual entrepreneurs.
3. A cash register is not always needed when handling cash.
4. It is not necessary to open a current account and make a seal.
5. Ease of preparation and submission of tax reports.
6. Unlike a legal entity, closure does not require complex procedures.

A person engaged in entrepreneurial activity at an advanced age is considered a working pensioner. He transfers payments established by law to the Pension Fund. If a pensioner opens an individual entrepreneur, this affects the size of the pension upward.

Recalculation is carried out 1 year after the pension is assigned, and subsequently every 12 months, subject to the application of the individual entrepreneur. To do this, you need to submit an application to the Pension Fund.

Flaws:

1. The legislation does not provide special benefits for individual entrepreneurs to pensioners, but they are endowed with rights and responsibilities on an equal basis with other citizens.
2. Reporting is submitted at the place of registration, even if the entrepreneur does not live there.
3. Suspension of activities or lack of profit does not exempt from payment of taxes and contributions.
4. The law establishes the liability of an individual entrepreneur for all his property, and not just for what he participates in the business.

Having assessed all the pros and cons of an individual entrepreneur, your capabilities and strengths, you can decide to open or expand your business at any age.

Fictitious individual entrepreneurs

It happens that young people, when opening their own business, register individual entrepreneurs for relatives - citizens of retirement age. This is done in the hope of receiving benefits. But they are not provided for by the Russian state. A pensioner has the same rights and obligations and makes contributions to the Pension Fund on an equal basis with all Russian citizens.

What is the risk for a pensioner:

• If a businessman who has opened an individual entrepreneur for a pensioner transfers taxes and contributions untimely or not in full, then fines and penalties will be assessed. Receipts will be sent to the pensioner;
• a relative can at any time refuse to conduct business without closing the individual entrepreneur, and all the worries of liquidation will fall on the shoulders of the elderly person;
• Debts to counterparties can lead to disastrous consequences. If the supplier takes legal action to collect a debt, the claim is made against the registered person;
• a pensioner may face administrative and even criminal liability in case of gross violations of the law by a person acting under the name of an entrepreneur.

It is important to remember that it is very difficult to prove the fictitiousness of an individual entrepreneur and this requires legal knowledge, strength and energy. And in old age these components are not always present. Therefore, in the hope of increasing the size of your pension, do not allow other persons to register an individual entrepreneur for you, even if they are relatives.

Even at retirement age, it is possible to find an additional source of income. This could be a small business or work remotely to the best of your ability. Many retirees offer their services as tutors or consultants. The experience acquired over many years can be useful for the younger generation and bring profit in old age.

It is not uncommon for people of retirement age to think about starting a business. In this case, the question arises whether a pensioner can open an individual entrepreneur. This process is simple and accessible for every citizen of retirement age.

To do this, it is enough to decide in which field of activity the work will be carried out, what taxation system will be chosen, and also take into account many other nuances that are the basis of profitable work.

Selecting a tax regime

People starting their own business, regardless of age, must decide which system will be used when calculating taxes.

Important! It is easy to open an individual entrepreneur for a pensioner, and this procedure is no different from opening an individual entrepreneur for people of a different age.

There are several types of tax systems, and they all have their own characteristics. Therefore, it is first recommended to carefully evaluate the pros and cons of each variety:

• BASIC. This mode is usually chosen by legal entities. When working, you are required to pay income tax and VAT. It is necessary to have a good understanding of accounting or hire a professional accountant from the very first stages of work. This regime is usually applied when working with large contractors, since they require payment of VAT;
• USN. This system is simplified, and one of two options is selected. You may pay 6% of all funds received in the process of work, or maybe 15% of correctly calculated profits. The advantages of this regime include the fact that taxes are paid only if there is profit or income. Individual entrepreneurs are usually registered with such a system when working with individuals;
• patent system. It assumes that a patent is purchased for a certain period during which no other taxes are paid. This option is beneficial for aspiring entrepreneurs working in the service sector. The disadvantages include the fact that it will not be possible to reduce the cost of a patent even if there is a loss;
• UTII. This tax can only be issued if certain conditions are met. The calculation of deductions depends on various physical indicators, for example, on the size of the retail premises or the number of seats in route transport.

Thus, entrepreneurs must decide in advance which tax regime will be applied when determining the tax.

Important! There are no tax breaks or simplification of the registration procedure for people of retirement age.

Individual entrepreneur registration

If a pensioner opens an individual entrepreneur, then he must carry out the same actions as other citizens who want to start official business activities. If a person does not want to spend a lot of time, effort and nerves on this process, then he can use the services of special companies involved in registration. This process will not take much time, but you will have to pay for such services.

How to open an individual entrepreneur for a pensioner? To do this, follow simple sequential steps:

• the optimal direction for business activity is determined;
• the required OKVED codes are selected;
• the registration application is filled out correctly;
• a complete package of documents necessary to carry out this process is collected, and these include a TIN, a copy of the passport, as well as a receipt confirming payment of the registration fee.

Important! There are situations when the tax office refuses registration because not all documents have been submitted or they contain false information.

After submitting the documentation, you must wait 5 working days, during which registration is carried out. The citizen receives notification of registration or refusal of registration. The procedure is considered simple, so even a retired person can carry it out on his own without any difficulties.

What benefits can pensioners enjoy?

Many people who are retired and want to start their own business want to know if there are any benefits available to them. In fact, pensioners are treated the same as all other categories of citizens registering as individual entrepreneurs, so no concessions are provided for them.

Benefits are provided when working in special types of activities. These include production:

• food and non-alcoholic drinks;
• genuine leather products;
• equipment for different fields of activity;
• products made of metal, textiles, rubber or plastic;
• children's toys and games.

Benefits will also be provided for entrepreneurs involved in the construction of various structures, carrying out scientific research, processing wood, working in the field of repair and use of cars, or creating sporting goods. This also includes individual entrepreneurs working in the field of communications or sports.

Important! Benefits are provided if the share of income received is at least 70% of the total amount.

VAT benefits

Often, individual entrepreneurs choose not simplified modes for work, but BASIC modes. In this case, they are interested in what benefits will be provided to them. If certain conditions are met, it is possible to be exempt from paying this tax. These requirements include the following:

• for 3 months, income excluding taxes does not exceed 2 million rubles;
• An entrepreneur works in special preferential areas of activity, for example, he can provide services for minor citizens related to the creation of various sections or circles.

Important! If during the work of an individual entrepreneur he incurs losses and damages, then, if there is official and documented evidence, he does not pay VAT.

You are allowed to take advantage of benefits only if you have a license and other documentation confirming that the individual entrepreneur works in a preferential area.

What subsidies are available?

For a pensioner registered as an individual entrepreneur, it is important to have the opportunity to receive various subsidies or subsidies from the state, which significantly simplify the process of doing business. The main measures of state support assigned individually for each entrepreneur include:

• the opportunity to receive funds to open a business, and for this it is necessary to write a special business plan, submitted to the labor inspectorate, and it must be relevant and detailed, as well as reliable;
• payment to individual entrepreneurs of a certain amount when hiring people from the exchange.

Important! In each region, other methods of supporting individual entrepreneurs are additionally prescribed, so the pensioner must independently find out about all the possibilities.

A pensioner, like other individual entrepreneurs, must pay all mandatory payments. This includes contributions to extra-budgetary and budgetary funds, taxes and additional payments determined for each area of ​​activity.

Many older people are interested in the question: can a pensioner open an individual entrepreneur and how will this affect the size of their pension? First of all, you need to understand whether it is necessary to register your own business. If we are talking about very small and irregular earnings, then official registration may not only not bring profit, but also become a source of losses, because individual entrepreneurs make mandatory insurance contributions, even if for some part of the time they did not receive income. But first things first.

To understand whether pensioners have the opportunity to open their own business, it is necessary to understand what age limits are provided by law. The Constitution of the Russian Federation states that a capable citizen who has reached the age of majority can fully enjoy his rights and perform his duties. Therefore, the lower limit is set at 18 years (but there may be exceptions when it is possible to open an individual entrepreneur earlier).

There is no legal upper age limit. Even a very old person can start his own business, the main thing is that he is fully capable.

Does entrepreneurship affect your retirement?

Another fear of an elderly person when opening an individual entrepreneur is related to the question of whether this will affect the size of his pension. Yes, but this is only a positive, not a negative point, because:

• when running a business successfully, a person receives an additional source of income;
• pension accrual does not stop;
• Due to deductions of insurance contributions, the insurance part of the pension is increased.

It turns out that if a pensioner opens an individual entrepreneur, there are many financial benefits for him, the main thing is to set up his business so that it is profitable after paying all taxes and fees.

Pros and cons of running an individual entrepreneur as a pensioner

In fact, running an individual entrepreneur as a pensioner has the same advantages as for other citizens. An additional plus concerns the possibility of increasing the size of the pension received by deducting mandatory insurance contributions. The generally accepted advantages include the following features:

1. no authorized capital is needed, you can often start your own business with virtually no start-up investment (depending on the niche);
2. preferential tax systems are provided;
3. simpler financial and tax accounting (fewer reports and visits to the Federal Tax Service);
4. Cash payments can be accepted;
5. It is not necessary to have a stamp and a current account;
6. ease of closure (liquidation is not needed, the individual entrepreneur is abolished in literally 5 days).

There are also some disadvantages to this format of doing business. One of the main ones concerns the need to submit reports at the place of official registration. Financial losses can result from fixed mandatory insurance payments, which must be made even if there is no income or no activity at all. Risks also apply to the loss of one’s own property, since an individual entrepreneur is responsible with personal assets for the consequences that arise as a result of conducting business (unlike an LLC).

Many people are interested in the question of whether there are benefits for pensioners if they open an individual entrepreneur. Unfortunately, Russian legislation does not provide any preferences for this category (unlike European countries). Pensioners are not exempt from paying taxes and fees and maintain reporting on the same basis as other private entrepreneurs.

If any benefits are provided, they are not related to the venerable age of the entrepreneur, but to the specifics of the activity or other factors.

Some pensioners, in connection with a small pension, arrange for themselves various types of social supplements. If an elderly citizen decides to open his own business, he may be deprived of such support due to a change in his financial situation.

What documents will be required?

There is a certain list of documents required to open an individual entrepreneur. For pensioners, it looks the same as for all other citizens, and includes:

• application in the established form 21001 (in two copies - one remains as an individual entrepreneur);
• Russian passport (you will need to bring a copy and present the original);
• receipt of payment of the state fee for registration.

It is better to fill out the application in advance in a calm atmosphere. It is not necessary to go to the Federal Tax Service to obtain the form - you can download it from the official website, print it and enter all the necessary information.

The application contains mainly personal information about the future entrepreneur: full name, passport details, place and date of birth, place of registration, citizenship and TIN number. Additionally, you will need to indicate the OKVED code, which reflects the type of business activity that the newly minted entrepreneur will engage in.

The application must be filled out legibly in block letters. There should be no corrections in it. If errors occur, you will have to fill out everything again.

The procedure for opening an individual entrepreneur

So, a pensioner has decided to open an individual entrepreneur, what will be the registration procedure in this case? Having a pension status does not imply any concessions or a simplified registration scheme. Therefore, the entire procedure will be fairly standard.

Selection of OKVED codes

For many future entrepreneurs, this step turns out to be quite difficult. You need to start by determining what kind of activity the pensioner wants to engage in. Each variety has its own individual number, also called OKVED code.

The number of OKVED codes that a pensioner indicates in the application is not limited. For example, if you plan to expand your activities in the future, you can specify the appropriate OKVED codes in advance so as not to make changes to the documents later.

To search for suitable codes, you must use a special directory OKVED-2. It is publicly available on the Internet. You can also view the information directly from the Federal Tax Service.

An equally serious question is which tax system to choose for a pensioner. Some people underestimate the importance of this decision and point it out at random. This cannot be done, since the level of profit and the amount of tax fees will depend on the correct choice of system. It is ideal to carry out preliminary calculations for each tax system, compare the results and take into account the advantages and disadvantages.

Pensioners are not entitled to any benefits when paying taxes, so it is equally important for them to choose the most suitable system. There are 5 of them in total:

1. BASIC. It is considered one of the most complex and unprofitable taxation systems. But you can conduct any type of activity on it. It is not possible to reduce taxes on OSNO; the rate is 13% of income. Additionally, other forms of taxes are paid, for example, VAT (the final value varies from 0 to 18%, and from January 1, 2019 - up to 20%).
2. simplified tax system. It has two forms: the tax is paid on income or on the difference between income and expenses (each has its own rate - 6 and 15%, respectively, and can be adjusted from region to region).
3. Unified agricultural tax. Allows you to pay 6% on income, but the use of this regime is possible only if you conduct activities related to agriculture or fishing.
4. UTII. In this case, the tax amount is calculated by the state without taking into account the income of a particular entrepreneur. Not everyone can use this system - the list of activities is limited by law (in addition, regions use their own amendments).
5. PSN. This form of taxation is used exclusively by entrepreneurs. At its core, it is very similar to UTII, only it is available for use in a wider list of activities. To operate in this mode, you must purchase a patent for up to 1 year. No additional taxes are paid.

Even if the most advantageous format was not chosen at the time of registration, it can be changed by contacting the Federal Tax Service again. However, to switch to the simplified tax system you will have to wait until the end of the calendar year, and to the PSN - the end of the month.

Registration of an individual entrepreneur is preceded by the mandatory payment of a state fee. Its size is set to pp. 6 clause 1 art. 333.33 Tax Code of the Russian Federation. It is equal to 800 rubles in 2018. You can pay the state duty at the office of any bank or remotely through remote banking systems. In the latter case, you will need to print out the receipt to attach it to your application. The bank will give it to you anyway.

Afterwards, the entire package of documents is transferred to the Federal Tax Service office at the place of registration. In return, the applicant receives a receipt confirming the acceptance of documents.

If necessary, you can send documents for registration by registered mail, so as not to have to do this personally.

After checking all the documents, the individual entrepreneur registration certificate is issued to the applicant after 5 days.

What needs to be done after registering an individual entrepreneur?

The Federal Tax Service independently sends information about the newly registered individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund. The latter notify the pensioner by mail of the receipt of the relevant information.

If necessary, a private entrepreneur can open a bank account, make a seal, buy a cash register (if it is required for conducting a particular activity). Afterwards you can begin your activities. If necessary, the individual entrepreneur purchases equipment, materials, rents an office or premises for trading or conducting other activities. All he can do is go about his business within the framework of the law, keep records, make timely contributions to the Federal Tax Service and other funds, submit reports and tax returns.

In this material:

Some special benefits for pensioners opening individual entrepreneurs in 2019 are not provided for by the Russian legislator. Citizens of retirement age who are engaged in business receive preferences in the general manner. They will depend on the type of activity, taxation system and a number of other factors.

The main benefit available to retired individual entrepreneurs, along with other categories of small businessmen, is tax holidays. They represent an opportunity to completely get rid of the tax burden within two years from the date of state registration of individual entrepreneurs operating on a simplified or patent tax system.

Who is eligible for tax holidays?

Attention! The benefit is available only to those who register a business for the first time. Moreover, it should occur after the normative act on tax holidays has come into force on the territory of a particular subject of the federation. If a citizen registers his status again, he is not entitled to the benefit.

Entrepreneurs operating in the following areas can count on tax holidays:

• production;
• the science;
• social services;
• creation
• consumer services for citizens.

Entrepreneurs engaged in:

• production and repair of firearms and ammunition;
• legal development and sale of narcotic drugs;
• investment activities;
• employment of persons in foreign countries;
• production and sale of alcoholic products;
• air transportation.

As for the start date of the holidays, in each region of the Russian Federation it is determined by internal regulations. In addition, municipal administrations independently determine the list of activities within which tax holidays apply.

It is important to know that the benefit does not work in all subjects of the federation. A short list of regions and types of activities that are subject to tax holidays is given in the table below.

In general, holidays in different regions will continue until 2020. More detailed information about the regions, terms of activities is published on the official website of the Ministry of Finance of the Russian Federation.

Tax holidays and obligations

While on a tax holiday, an entrepreneur of retirement age does not lose his main responsibilities towards the state. In particular, he must:

• make timely and full insurance and pension contributions;
• when using the labor of hired workers, pay personal income tax, contributions to pension and other extra-budgetary funds from the salary of each staff unit;
• when carrying out activities within the framework of the simplified tax system, submit reports on time.

Other tax benefits

Other tax breaks that pensioners can also count on include:

• reduction of the income rate for the simplified tax system to 1%;
• for UTII payers this figure can be reduced to 7.5%
• increasing the number of OKVED codes covered by the patent;
• reduction of the maximum possible annual income to 500 thousand rubles for individual entrepreneurs on PSN.

Issues regarding the application of these benefits are resolved by local regional authorities by issuing relevant regulations. Also, regional authorities may introduce some restrictions for persons applying for tax holidays. In particular, these restrictions relate to the maximum profit margin and the number of staff positions.

How to open an individual entrepreneur for a pensioner

Opening an individual entrepreneur for a pensioner occurs in several stages:

• formation of a package of necessary papers;
• choice of type of activity and taxation system;
• payment of duty;
• submitting an application to the local branch of the Federal Tax Service;
• obtaining a certificate of registration of individual entrepreneurs;
• opening a bank account and obtaining your own stamp (optional).

List of required documents and registration of individual entrepreneurs

For state registration of an individual entrepreneur, a pensioner will need the following documents:

• passport;
• receipt of payment of state duty;
• application of the established form;

A sample application can be obtained directly from a tax specialist or found on the Internet. Registration documents are submitted in person, by mail or online on the State Services website.

Registration of an individual entrepreneur takes 3 working days. After which the applicant receives in his hands the corresponding individual entrepreneur certificate, giving him the right to carry out commercial activities.

How to “get” tax holidays

There is no special procedure for obtaining tax holidays. If an entrepreneur falls into the category of “beneficiaries”, he may simply not pay the tax due to him. However, individual entrepreneurs working under the “simplified” system are still required to submit reports, as stated earlier, but with zero indicators.

Despite the fact that information about the types of activities that are subject to tax holidays is published on the Ministry of Finance website, an entrepreneur should clarify this issue with the local tax authority. To do this, you must obtain a written list of OKVED documents that are eligible for the benefit.

In conclusion, it must be said that despite the lack of special benefits, it is beneficial for pensioners to become individual entrepreneurs. This is due to several reasons.

Firstly, an individual entrepreneur makes it possible to increase your pension by transferring insurance contributions. Secondly, no authorized capital is required, so a pensioner can start his own business with minimal investment. Thirdly, a bank account and a seal are not required for an individual entrepreneur, which also greatly facilitates the work.

How to increase the coefficient? Paying attention to the calculation and indexation of pensions for individual entrepreneurs, one can draw an obvious conclusion - even with a multimillion-dollar income, citizens cannot count on a solid pension. Therefore, businessmen do not apply for it until the last minute, until it becomes possible to run their own business due to their age. Is it possible to somehow increase your potential pension? Yes, there are the following ways:

• Voluntary provision. If a citizen takes responsibility for caring for an old person, a child or a disabled person of the first group, then he is awarded 1.8 points per year. This is about 140 additional monthly rubles towards your pension. By the way, the same amount is added for military service.
• Birth of children. A year of caring for a second child adds another 3.6 points (~280 additional rubles monthly).

IP retired

One month equals 2.3.

• An additional indicator for calculating the basic part of the pension.
Recalculation of pension payments to individual entrepreneurs is a complex formula. Example For an example of calculating an individual entrepreneur's pension, you can make an approximate calculation. For example, his organization generates income of 3,000,000 rubles per year.
In this case, the amount of contributions will be 45,000 rubles. In addition, under the simplified taxation system, he will have to deduct 6%, which is 180,000 rubles per year. How to increase Based on the calculation results, an individual entrepreneur cannot count on a good pension.

Can a pensioner open an individual entrepreneur and does this affect the size of his pension?

Confirmation of experience It’s worth talking about this in a little more detail. Many people have questions about this topic. It is not surprising, because the size of the pension of an individual entrepreneur depends on the time period during which he paid taxes to the state. As you know, an individual entrepreneur cannot issue a work book for himself.

Accordingly, it is also possible to make any entries about the beginning and termination of work activities. But his experience can be confirmed. There are the following documents for this:

• USRIP record sheet.
• Notification of registration in the register of individual entrepreneurs.
• Certificate of completion of entrepreneurship.
• Papers confirming the payment of all payments to the Pension Fund.

Previously, instead of the first two documents, it was necessary to present a certificate of registration of an individual entrepreneur. But since 2017 it has not been issued, so the list has changed somewhat.

If the individual entrepreneur is a pensioner

Otherwise, you need to purchase a cash register and register it with NI. Don’t forget to provide the reporting required by tax legislation. Order printing if needed. The status of a small business representative does not oblige you to do this.

But in some cases you cannot do without a seal, for example, when participating in government orders, or when working with strict reporting forms. About benefits Are there benefits if an individual entrepreneur is a pensioner? Unfortunately, the legislation of the Russian Federation does not provide special conditions for opening and running a business for this category of citizens. In 2018, pensioners will be engaged in entrepreneurship on an equal basis with people of working age.
When asked whether a pensioner can open an individual entrepreneur and receive benefits, the answer is unequivocal - no. Entrepreneurship has its pros and cons.

If an individual entrepreneur is a pensioner

The only positive thing can be called the making of mandatory payments, which have an impact on increasing the person’s pension provision. However, there is an exception here: when a pensioner opens an individual entrepreneur, the pension increases only if it is minimal at the time of registration. On a general basis, benefits are provided in the case where a person has chosen a simplified taxation system and commercial activity is carried out in the field of production:

1. Food products and non-alcoholic drinks;
2. Items made of leather or plastic, iron or wood;
3. Children's goods;
4. Motor transport;
5. Communication services.

When a disabled person who has reached retirement age conducts commercial activities, he does not make payments to the Pension Fund and the Social and Insurance Fund as a benefit.

Individual entrepreneur pension: calculation features

But there are several ways you can increase your pension:

1. Voluntary support – it is assigned to a citizen if he is caring for an elderly person or a disabled child.
2. About 240 rubles per month are added for caring for the second child; for the third and fourth, women are awarded up to 5.4 points.
3. The coefficient also increases if a citizen continues to work after reaching retirement age, but does not apply for payment.

These methods will help you increase your pension. Peculiarities of retirement for individual entrepreneurs The procedure for obtaining a pension for entrepreneurs is no different from ordinary employees who work under an employment contract. The only difference is that an accountant handles everything at the enterprise; the individual entrepreneur must prepare all the documents himself.

How is pension calculated for individual entrepreneurs?

Important

It is advisable to indicate those directions that will open in the future, otherwise you will have to incur additional costs in order to replenish this list. The package of documents for the tax office is standard and includes:

• application on approved form No. 21001;
• check for payment of state duty
• copies of passport pages and the original;
• TIN certificate.

After the consent is received, the pensioner personally receives a certificate of registration with the tax and duties inspectorate and registers with the pension fund and social insurance fund as a payer. Having become an individual entrepreneur, a pensioner has the same rights as an ordinary citizen, but he acquires a new status as a representative of a small and medium-sized business.

There will be no recalculation of pensions for working pensioners and individual entrepreneurs!

Attention

The positive point here is that the pensioner has a legal pension, which will grow in the future, albeit slightly. Since the working pensioner continues to pay insurance premiums, the insurance part of the individual entrepreneur’s pension increases according to the law, as it should be. On the other hand, Russia provides a social supplement to pensions for those non-working pensioners whose pension is less than the minimum subsistence level in the Russian region.

If a pensioner has registered as an individual entrepreneur, he will lose this subsidy. After being assigned the status of an individual entrepreneur, the pensioner must know that he is responsible for the results of his activities with all his property. Therefore, if a relative or good friend asks a pensioner to open and register a business for himself for the purpose of fictitious work, you should think carefully.

Is it possible to register an individual entrepreneur for a pensioner, benefits and taxes?

The receipt is attached to the application.

• Make copies of your passport and TIN.
• To register an individual entrepreneur, a pensioner needs to submit documents to the tax office.
• After 5 days, receive a document on state registration.
As you can see, there are no difficulties. Questions about how to open an individual entrepreneur for a pensioner can be asked to a tax inspector consultant. If you don’t want to do this yourself, entrust the opening of a consulting company.

The representative will prepare and submit documents for registration, and then receive a certificate. You can also submit documents by registered mail with a description of the contents. It is important to fill out all the data without errors, otherwise the application will be rejected and you will have to resubmit the application.

The OKVED code must be selected before submitting documents, as this will take time, especially if you plan to conduct several areas of business.

If an individual entrepreneur hires workers, he must:

• calculate and withhold personal income tax (NDFL) on income paid to its employees in the amount of 13%;
• make fixed payments for them to off-budget funds on a monthly basis.

In Russia, the legislation provides for five tax regimes for individual entrepreneurs, one of which is chosen by the businessman independently:

• General taxation system;
• A single tax on imputed income;
• Simplified taxation system;
• Patent taxation system;
• Unified agricultural tax.

The general taxation system is automatically assigned to all individual entrepreneurs after their registration, unless an application to switch to another regime is submitted.