In 2014, according to Law No. 237-FZ , IP is obliged to pay insurance premiums in the FIU total per year 17328.48 rubles. For a hired employee, contributions to the funds will be in total 30% of the accrued wages: in the FIU - 22%, in FSS - 2.9%, in FFOMs - 5.1%. In this regard, many employers come to the conclusion that its employees are more profitable to issue as an IP and conclude a cooperation agreement with them, rather than support both employees under an employment contract.
1
This scheme will in no way affect the relations and responsibilities of the employer and employees: all expenses are still taken by the employer. Before moving to this option, calculate savings.
2
For example, you have one employee decorated by an employment contract that receives every month officially 10 thousand rubles. For the year you will pay it 120 thousand rubles, of which more than 15 thousand will hold tax (NDFL, with regard to deductions), in addition to this, 36 thousand rubles give as contributions. Total, your costs will be 156 thousand rubles a year.
3
Under the same conditions, if the employee is an IP on the USN 6% of the income, except for the one-time expenditures on the registration of the IP, for the year you pay the following amounts: 120 thousand rubles per salary, 17328.48 rubles - contributions, tax 6% decreases The amount of insurance premiums, in the end we get 0. Total 137328.48 rubles. Do not forget that the employee does not have to give NDFL. That is, it is beneficial to all.
4
Making advantage of the feasibility of such changes, it is necessary to constructively deal with an explanatory conversation with your employees. Explain to them clearly that they will not lose anything and even, on the contrary, they will acquire that the option is absolutely not contrary to the law and fully official. After the compromise is reached, employees will have to quit "at their own request", and after - to issue an IP on your account (state duty to the registration of IP in 2014 is 800 rubles, the current account and printing will not be needed).
5
With each IP employee, enter into a civil law agreement, according to which you pay for services rendered or work done. Do not forget to pay timely insurance premiums for them and give reporting to the tax.
Do not be afraid of change, evaluate the benefit and proceed for your business. The transition to the new system will not affect the working process.
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