With the question of whether it is possible to hire workers by becoming an individual entrepreneur, at some point everyone who decides to open his own company begins to ask. Such a need arises, as a rule, when entrepreneurial activity is successfully developing, becoming larger, and the entrepreneur himself is no longer able to cope with the volumes on his own.
About what restrictions exist regarding the staff of employees with IP, what are the rules for hiring, how documents are drawn up and reports are provided to IP on personnel issues, what an entrepreneur is obliged to do as an employer, what alternative methods of hiring labor exist, and what consequences can be for an individual entrepreneur in violation of labor laws, you will learn from this article.
Restrictions on the staff
On the World Wide Web, you can find a lot of answers to the question of what is the maximum number of employees an individual entrepreneur can hire. The figure is 100 people.
However, in accordance with the current regulatory and legal field, there are no restrictions on the number of employees for individual entrepreneurs. In this case, the matter concerns the preferential taxation system, on which entrepreneurs are so eager to work. From the same point of view, restrictions are indeed introduced.
So, if an individual entrepreneur prefers to work on the patent taxation system, then he can afford to hire a maximum of 15 employees. With a simplified taxation system, this figure rises to 100 people. In the case of choosing a general taxation system, the entrepreneur is not limited in the number of hired personnel.
Considering this issue, it should also be remembered that the calculation does not take into account the number of living souls, but the average number of personnel for the reporting period. Thus, the entrepreneur has the opportunity to maneuver within the framework of this issue.
Employment rules
In order to use the labor of employees, an individual entrepreneur should conclude an employment contract with a citizen. If labor relations are not legalized in an appropriate way, then this will be recognized as a violation of the current legislation regarding the rights of the hired employee.
The process of registering an employee in the state consists of such stages as:
- writing by the applicant of an application addressed to the entrepreneur with a request to be hired for a designated position;
- preparation and signing of the order on hiring a candidate for the position;
- conclusion of an employment contract in 2 copies;
- no more than 10 days after signing the employment agreement, the entrepreneur must inform the Social Insurance Fund about the new employee;
- labor law requires that, within a month of the first employee is hired, the entrepreneur must register as an employer with the Pension Fund.
Only after all these actions, the entrepreneur will receive the official status of the employer. In this regard, individual entrepreneurs have new obligations to the state, including:
- payment of personal income tax;
- payment of insurance premiums;
- reporting on contributions to the tax service, the Pension Fund, and the Social Insurance Fund;
- annual submission to the FSS of data on the average headcount.
Preparation of documents and IP reports
In accordance with the requirements of the Labor Code of the Russian Federation, the IP draws up an order to hire an individual to work for a specific position. After hiring an employee, an entry is made in his workbook, including information about the date of commencement of work, the position for which the person was hired, as well as the number of the order and article of the Labor Code, guided by which the employee was registered in the state.
The workbook must be kept by the employer. In addition to the entry in it, a card in the T-2 form must be issued for each accepted employee. Also, the newly hired employee will have to familiarize himself with the rules of work in the company, assuring this fact with his own signature. The new employee must be included in the staff list and the mandatory vacation schedule. Along with the rules of work, the employee must be familiarized with the safety rules and his job description. In order to confirm the fact of familiarization, the signature of the newly minted employee is also required.
At the same time, depending on the specifics of the activities of the organization where the employee is hired, in addition to drawing up an employment contract, it may be necessary to conclude an agreement on liability, non-disclosure of trade secrets, etc.
In accordance with the requirements of this legislation, the entrepreneur is obliged to report on personnel matters to the appropriate authorities. So, an individual entrepreneur is obliged to provide data on the type of his activity to the FSS.
It is also necessary to provide quarterly reports and payments made to the Pension and Insurance Funds.
In addition to the timely submission of reports, individual entrepreneurs are obliged to fulfill their obligations for payments to the budget and extra-budgetary funds in a timely manner and in full.
Responsibilities of an individual entrepreneur as an employer
In addition to obligations to the relevant state authorities, an individual entrepreneur, as an employer, also has obligations to new employees. This situation means:
- ensuring the conditions necessary for normal operation;
- timely and full payment of wages;
- sick leave and vacation pay;
- implementation of the functions of the tax and insurance agent of the employee.
Alternative Ways to Hire
In practice, there are alternative methods of hiring employees, which, in a certain situation and if it is possible to apply a civil law contract, will allow the entrepreneur to avoid time and financial costs.
So, for example, to hire an employee not on a permanent basis, by concluding a contract with him or the provision of services for a certain period of time. Such an agreement can be concluded when the period of performance of work is indicated, which is measured by a certain end result. In this situation, the employee receives remuneration for the work done based on the results. As for insurance payments and payment of sick leave, the law does not oblige an individual entrepreneur to do this. In the circumstances, everything will depend on the desire of the employer.
Responsibility for violation of labor legislation
In some cases, entrepreneurs do not work in good faith and do not officially register employees. If the relevant authorities are aware of this, then this threatens the individual entrepreneur with administrative liability in the form of a fine for violating fiscal and labor laws.
Therefore, if it is revealed that unregistered employees work for this particular businessman, then this is fraught with a fine in the amount of 30 to 50 thousand rubles. Alternatively, there is the possibility of a forced suspension of the IP for a 3-month period.
As for the violation of fiscal legislation, in this case, the situation may reach the point of initiating a criminal case.
Conclusion
Thus, the right of an individual entrepreneur to hire employees gives rise to a lot of obligations on his part as an employer. And if such a need arose, and the corresponding decision was made, then it is necessary to follow the letter of the law in this matter.