Ip gets the job himself. Know and pay your own insurance premiums. Registration restrictions

10Nov

Hello! In this article we will discuss the situation when an individual entrepreneur can no longer cope on his own and needs hired employees.

Today you will learn:

Can an individual entrepreneur hire workers?
What restrictions on the number of employees of an individual entrepreneur are established by law.

Can an individual entrepreneur hire workers?

Alternative Recruitment Methods

An individual entrepreneur can hire employees, but this will require a lot of money, time and other resources from him. Can this be avoided? Yes, but only partially and certain situations, which allow the use of a civil contract.

An employee may carry out his work or provide services for some time, but not on an ongoing basis. A rental agreement is concluded for the period of performance of certain work that has an end result. For example, carry out repairs, create a work of authorship.

In this case, payment is made based on the results of the work. Insurance payments, vacation pay and sick leave are made by the customer on a voluntary basis.

The border between an employment contract and a civil law contract is very thin, and if the regulatory authorities consider that the form of the contract was chosen incorrectly, the employer will be ordered to register the employee in accordance with all standards and compensate him for all payments.

The legal framework governing labor relations in Russian Federation, is quite extensive and not all citizens can fully understand it. This entails a misunderstanding of some situations. In particular, many do not know whether an individual entrepreneur can work with an individual entrepreneur? This happens often, so knowing the answer to the question is not just useful, but necessary.

Because individual entrepreneurship doesn't count legal form registration of a business, which means that an individual entrepreneur is an individual who has at his disposal the attributes inherent in legal entities, for example:

current account.

By the way, they are not mandatory.

Many people believe that since the name of the legal form contains the word “individual”, then all entrepreneurial activities of the individual entrepreneur must be carried out individually. This is certainly not the case.

Individual entrepreneurs are not required to work alone in their company; they can hire employees and form a staff of workers.

True, for this you will need to prepare documents for employment - conclude employment contracts.

The minimum number of employees that an individual entrepreneur working on a patent must have is 5 people. Individual entrepreneurs on UTII or simplified tax system can have a staff of no more than 100 people. If an entrepreneur crosses this threshold by even one, he will move into the category of medium-sized companies (from 101 to 250 people) and lose everything preferential terms work. Firms with more than 250 employees are considered large.

This is what the “gradation” of the number of jobs looks like, determined by the scale of the individual entrepreneur’s activities.

Director at IP

As noted above, an individual entrepreneur is not prohibited from hiring employees and appointing them to various positions, including senior management positions.

These include, for example:

General manager.
Executive Director.
Financial Director.
Commercial Director.
Technical Director.
Director of Marketing/HR/Logistics/Quality.

The list goes on for a long time. It is important to understand the following: an individual entrepreneur can indeed have a director. The entrepreneur himself appoints him. True, all responsibility for what is happening in the company (especially for the financial condition and ability to pay debts) is still borne by its owner, and not by the hired personnel.

In the event of bankruptcy of a company, the individual entrepreneur, and not the manager, remains liable for the obligations.

In practice, there are very rarely cases when a citizen, after registering an individual entrepreneurship, appoints other persons to management positions. Most often, he himself is the head of his company.

Companies that have directors or other top management are most often legal entities.

An individual has the right to work employment contract and at the same time register as an individual entrepreneur and do business.

Exceptions include civil servants:

officials;
employees of the Russian Armed Forces;
prosecutors;
employees of the Ministry of Internal Affairs.

If a citizen is officially employed and has registered an individual entrepreneur at this time, then he is not obliged to inform the employer about his additional status. Moreover, he does not have to leave his current position. The activities of individual entrepreneurs are not recorded in the work book; only records of work under an employment contract are entered into it. Information about a citizen as an individual entrepreneur can only be found in the state register. It is issued upon special request.

Employers, by the way, are inherently interested in working with citizens not as employees, but as entrepreneurs fulfilling the terms of the contract. This is primarily due to the economic benefits of both parties.

For an employee, the employer is obliged to pay insurance premiums, he also needs to pay for vacations, sick leave, and a social package.

When working with an individual entrepreneur, all these aspects disappear: the individual entrepreneur pays his own fees.

A citizen working as an individual entrepreneur, in in this case also receives economic benefits. If he works for simplified system taxation of “6%”, then he must pay only 6% as tax on the profit received, and not 13% (this is the income tax for the employee). Although in this case it is necessary to take into account that the individual entrepreneur does not have labor guarantees.

However, this type of cooperation, unprofitable for the state in terms of tax revenue, may be considered by the Federal Tax Service as an attempt to evade paying taxes through an unjustified replacement labor relations civil law. Of course, during legal proceedings the law often sides with entrepreneurs, but this does not always happen.

To avoid similar problems with tax authorities, entrepreneurs should carefully consider drawing up a cooperation agreement.

It should not contain language that is typical of an employment relationship rather than a business relationship.

These include:

Job titles and corresponding chain of command. In business relationships there are customers and performers, but not bosses and subordinates.
Salary, tariff rate or compensation. The performer's work is paid upon achieving the final result, which is provided for in the contract.
The contractor's obligations to comply with the rules established by the company for which he works.
Social package, creation of working conditions.

If these aspects are absent from the contract concluded between entrepreneurs, then it will be difficult for tax authorities to defend their case in court.

An individual entrepreneur working under an employment contract enjoys all the privileges provided for by law: medical and pension contributions to state funds, regular payroll, paid vacations and sick leave.

Hiring an individual entrepreneur for work under an employment contract

There may be cases when an already registered individual entrepreneur gets a job under an employment contract. The work of an individual entrepreneur for an individual entrepreneur is not prohibited by law. There is also no need to close the IP. Just keep in mind that the status of an entrepreneur does not provide any privileges during a job interview.

For the employer, it does not matter whether he enters into an agreement with an ordinary citizen or with an individual entrepreneur. If an individual entrepreneur hires an individual entrepreneur, then according to the standard procedure he will settle accounts with the employee and state funds and pay contributions for him.

According to the clauses of the legislation of the Russian Federation regulating the responsibilities of individual entrepreneurs, an individual with this status must pay insurance premiums for himself.

From the above it follows that for an entrepreneur working under an employment contract, both his employer and he himself are obliged to make contributions to the Pension Fund and the Social Insurance Fund. All this will ultimately affect, for example, the size of the pension (in positive side).

An individual entrepreneur is required to pay insurance premiums for himself even if he does not receive any profit from the business.

True, there is an exception in the form of grace periods when an individual is not able to conduct business.

These include:

service in the RF Armed Forces;
care for a child up to 1.5 years old/a person over 80 years old/a disabled person.

Also, individual entrepreneurs who are spouses of diplomatic mission employees or contract military personnel who are unable to find employment for 5 years may not pay insurance premiums for themselves.

In 2019, the minimum amount of insurance premiums for an individual entrepreneur is 32,385. If his income exceeds 300,000, then another 1% above this limit is added to the minimum level. For example, with an income of 600,000, an entrepreneur will have to pay a total of 35,385 (+3,000).

If an individual entrepreneur has a staff of employees, then he is obliged to contribute a total of 30% of payments under employment contracts to insurance funds for them. There are completely legal ways to reduce these contributions.

How to hire an individual entrepreneur? Since an individual entrepreneur does not have any privileges, due to his status, when hiring under an employment contract, then he must be employed as an ordinary employee.

The standard procedure occurs in 8 stages:

Obtaining consent from the future employee for the processing and storage of personal data (this aspect is discussed in detail in Chapter 14 of the Labor Code).
Carrying out introductory work to familiarize yourself with labor protection rules and other work processes. Registration of a citizen in the journal (this point is described in Article 212 of the Labor Code of the Russian Federation).
Familiarization with calculation deadlines, as well as other conditions affecting the work process.
Conclusion of an employment contract.
Issuing an order to hire a citizen and familiarizing him with the document.
Signing a document assigning financial responsibility to the employee (if he deals with the storage of property).
Registration of a personal card and work book.
Registration of an individual entrepreneur as an employer in state funds.

What needs to be conveyed to the employee in point 2:

general information about the activities of the entrepreneur;
labor safety standards (according to the legislation of the Russian Federation);
concepts of working time and rest;
working conditions, presence of harmful factors, if any;
rules of employee behavior in the workplace;
the procedure for issuing special protection, if required;
circumstances of accidents in the workplace, procedures for action when they occur;
liability for violation of the charter/instructions;
fire safety rules;
rules of first aid for victims.

Article 67 of the Labor Code of the Russian Federation states that an employment contract is concluded no later than 3 days from the moment the employee is allowed to perform any duties.

In practice, the document is often signed before the citizen begins to perform the assigned work, in order to avoid any problems.

How to register an individual entrepreneur to work for an individual entrepreneur?

In order for an entrepreneur to be able to hire a person with a similar status, the latter must submit the following documents:

passport/its notarized copy;
work book;
military ID (if available);
diploma/certificate of education;
pension insurance certificate;
conclusion of a medical commission (for the conditions specified in Article 212 of the Labor Code);
certificates of no criminal record from a narcologist, psychiatrist (when concluding an employment contract with a minor);

In most cases, individual entrepreneurs are prohibited by law from requiring other documents.

An entrepreneur can enter into an employment contract with his employee, which is divided into two classifications:

By urgency: urgent, concluded for an indefinite period.
According to availability probationary period: with probationary period, without probationary period.

The presence of a probationary period allows an individual entrepreneur to assess the possession of the required skills of a potential employee. If they do not satisfy him, then the entrepreneur has the right to terminate the concluded contract under the relevant article of the Labor Code.

After hiring an employee, he must be registered with the Pension Fund of the Russian Federation (within 10 days), as well as with the Social Insurance Fund (within a month) and the Mandatory Medical Insurance Fund (within 30 days).

The periods indicated in brackets are counted from the moment the citizen is hired.

A circle of persons is identified, the conclusion of an employment contract with whom requires a special approach.

These include:

minors;
foreign citizens;
disabled people;
people combining several jobs (part-time work).

When employing minors, you must take into account the following:

An employment contract is concluded with persons under 16 years of age who have no medical contraindications.
Persons under 15 years of age can only enter into a contract for light work.
When signing an employment contract with teenagers 14 years old, it is necessary to obtain documented consent from their parents/guardianship authorities.

Minor employees are entitled to an annual medical examination at the expense of the employer, as well as a part-time work schedule.

When employing foreign citizens, an individual entrepreneur must require from them:

migrant patent (not required for citizens with refugee status, as well as for those who have a residence permit in the Russian Federation);
temporary residence permit;
voluntary health insurance policy.

Upon hiring foreign citizen, an individual entrepreneur must notify the FMS at the place of registration of the entrepreneur about this within 3 days using registered letter. The same applies when it is necessary to fire an employee.

When employing disabled people, individual entrepreneurs must take into account not only the recommendations indicated in their rehabilitation card, but also the mandatory benefits:

Shortened working week (for disabled people of groups I and II).
30 days of additional leave.
Additional days off without pay (60 days per year).

Next, you need to decide who the part-time workers are. These are persons who, in their free time from their main job, perform other regular paid work.

For them, the employer does not have the right to set a working day of more than 4 hours.

Some believe that labor legislation also provides for pensioners special conditions labor, but in reality this is not so. Those who are on well-deserved retirement are treated like ordinary employees without any benefits.

Labor legislation generally prohibits the establishment of any restrictions for pensioners.

You can start working at the age of 16 (sometimes from the age of 14), and you can retire:

women over 55 years old;
men over 60 years old.

However, retirement at this age is not mandatory. A citizen has the right to continue working in his current position or get another job, for example.

A part-time employment contract cannot be concluded with minors if the work involves driving vehicles or hazardous conditions.

As a result, it is important to understand the following points:

Individual entrepreneurs are allowed to hire employees and appoint management personnel.
You can simultaneously work under an employment contract and at the same time register as an individual entrepreneur. In this case, you do not need to quit your job, nor do you need to notify your employer of registration.
An individual entrepreneur can work under an employment contract, but even then he is not exempt from mandatory insurance payments (with the exception of some cases described above). His employer is also obliged to pay insurance premiums for the individual entrepreneur. All this will be taken into account when applying for a pension, for example.
Minimum size insurance payments for an individual entrepreneur per year are 32,385.
When applying for employment, the status of “individual entrepreneur” does not give a citizen any privileges compared to other potential employees. How can an individual entrepreneur hire an individual entrepreneur? Individual entrepreneurs are hired as an ordinary citizen according to the rules established Labor Code RF.

Can an individual entrepreneur hire an individual entrepreneur for work? Yes, as an ordinary employee fulfilling the terms of the employment contract.

Some people, having become entrepreneurs, sometimes wonder whether an individual entrepreneur can work in another organization using a work book. It turns out that you can freely combine your own business with official employment, with the exception of certain cases. You can do business if you still have free time from the main place of work. However, it is worth taking into account that not all areas allow the possibility of combining employment with running a business.

Law on opening an individual entrepreneur

Becoming an individual entrepreneur is not a problem for anyone today. Thus, limitless opportunities open up for especially active citizens, full of ideas and energy. At the same time, such activities do not guarantee success. Therefore, people want to insure themselves so as not to lose everything. This becomes possible thanks to official employment as an employee.

Even experienced businessmen recommend that startupers do not leave their usual place of work at first and combine it with their new business. Then, in case of failure, it will be possible to return to the previous way of life without loss. Future entrepreneurs may be wondering whether it is possible to become an individual entrepreneur while continuing to work at their job and without quitting. The legislation on this has the following provisions.

In Art. 18 of the Civil Code of the Russian Federation states that any citizen has the right to engage in business if this area is not prohibited by law. He must be an adult and have civil rights.
Article 23 of the Civil Code of the Russian Federation states that the right to engage in entrepreneurial activity arises from the moment he registered as an individual entrepreneur.
In the law “On registration of individuals” and legal persons” there are no prohibitions on committing such actions.

All these legal acts show that an individual entrepreneur can work simultaneously under an employment contract. But, nevertheless, the rule has both exceptions and limitations.

Registration of individual entrepreneur

An individual entrepreneur is most often denied registration due to an incorrect application or provision of an incomplete package necessary documents. In addition to this, there are other reasons that cannot be ignored. Thus, the following persons do not have the right to register as an individual entrepreneur and engage in entrepreneurial activities:

State Duma deputies;
Fed. Meetings;
other levels that work constantly;
heads of municipalities;
other persons who engage in various types of public activities.

Read also Making an insert in the work book

For better understanding The following examples can be considered. An accountant working in a local government structure will be prohibited from obtaining the status of an individual entrepreneur on the grounds that he is a government employee. Well, if a citizen works in the same specialty, but in a private company, then he may well be an individual entrepreneur . But a teacher who works in a school that has state status can register as an individual entrepreneur without any problems. But having also got a job in the local education department, he will no longer be able to do this.

Is your relationship with your employer changing?

Important! Another question that arises in this regard concerns the prospects for further relations with the employer. Entrepreneurs are wondering whether it is possible to remain in labor relations without changes. The answer depends on each situation taken individually. But in general, there will be no changes.

Both before registration and after it, the individual entrepreneur will also receive wages, and make appropriate contributions to the Pension Fund, as before. In this case, no additional report is required.

In the work book of the worker there is a record that the citizen got a job at a certain point in time. There is no information indicating that he became an individual entrepreneur. Thus, no conflicts arise regarding whether it is possible or impossible to combine both areas of activity.

But, despite the fact that nothing will change in the documents with the employer, the latter can find out about the status of its employees, since this information available on the Internet and in the public domain. Then the development of events may be different.

Possible risks and difficulties

Some individual entrepreneurs, who work both for the employer and for themselves, say that insurance premiums are paid for them at the place of official employment. However, one cannot be deceived in this regard. Separately, the individual entrepreneur is required to pay a certain amount as a fixed contribution. In this case, insurance paid by the employer is also mandatory.

But whether it is possible and necessary to notify the boss about opening a business or not, the individual entrepreneur decides independently, based on the relationship. If there is no special need, then he is not obliged to do this.

Is it possible to register an individual entrepreneur while working for hire? An individual entrepreneur has a dual status: on the one hand, he is an individual, on the other, he is a subject of entrepreneurial activity. Knowing about this specificity, it can be assumed that an individual entrepreneur has the right to simultaneously run his own business and work on the staff of any organization on terms. This assumption is correct.

Is it possible to work and open an individual entrepreneur?

Individuals - with the exception of civil servants - have the right to register an individual entrepreneur and start their own business without leaving their main place of work. They can cooperate with the employer under the terms of an employment contract and provide services on the basis of civil law contracts.

The exception is those categories of workers who serve the needs of the state: officials, military personnel, employees of the prosecutor's office and security agencies. This contingent does not have the right to engage in business - it is impossible to sit simultaneously in the chair of a deputy and in the chair of one’s own office.

Some people are concerned about the question: “Is it possible to register an individual entrepreneur if I officially work, and not tell my boss about it?” We answer: yes. The employee is not required to notify the employer that he has received a certificate and is now running a business in his free time from his main job. The work book contains only records of employment; data on individual entrepreneurs is contained in the state register and is available upon official request.

However, employers themselves are often interested in preferring an individual entrepreneur to a full-time employee, and, having learned about the employee’s new status, may offer him to change the format of further work. The fact is that if some work function is performed by an individual entrepreneur, the company significantly saves on so-called salary taxes - the individual entrepreneur pays insurance premiums for himself. In addition, an incoming employee with the status of an individual entrepreneur does not need to pay for vacation and sick leave, and he is also not entitled to a social package. The absence of labor guarantees does not benefit the individual entrepreneur, but his benefit is smaller deductions from his earnings. For example, under a simplified taxation system, you need to pay 6% of income to the budget, while 13% of income tax is deducted from the salary of a full-time employee.

However, having registered an individual entrepreneur, you should not rush to submit a resignation letter in order to switch to a different format of cooperation with your employer. The problem is that the above scenario is considered by tax authorities as a desire to evade taxes through the unjustified replacement of labor relations with civil law ones. Despite the fact that the judicial authorities in proceedings on this issue often side with the individual entrepreneur and his counterparty, this should not be abused.

If an individual entrepreneur works under an employment contract, he enjoys all the benefits of such cooperation. His salary is paid on time, he can count on a bonus, he takes vacations at the expense of the employer, and in the event of dismissal from his position he receives a dismissal benefit. When an individual entrepreneur works for hire, he is obliged to comply with internal labor regulations.

Can an individual entrepreneur work under an employment contract?

The opposite situation, when an individual entrepreneur decides to get a job in the state, is also legal. In this case, the applicant appears at the interview as an individual, and he does not have to “close” the individual entrepreneur.

If an individual entrepreneur works in an organization under the terms of an employment contract, his entrepreneurial status does not matter to the employer. Settlements with the employee and funds are carried out in a common manner for everyone. Among other things, the employer pays insurance premiums from the salary of the individual entrepreneur. However, the fact that an individual entrepreneur works as an employee of a company, and contributions to funds are made for him as an individual, does not relieve the individual entrepreneur from his obligations to pay for himself.

The question of whether it is possible to work and be an individual entrepreneur also affects the financial aspect. Having become a full-time employee, the individual entrepreneur continues to pay insurance premiums for himself, even if he does not devote any time to own business and receives no income from it.

According to the law, an individual entrepreneur is obliged to pay insurance premiums for himself throughout the entire time he is an entrepreneur, with the exception of grace periods for non-payment. Such periods include time periods when a person is unable to carry on commercial activities, because he serves in the army, takes care of a child under one and a half years old, a person over 80 years old or a disabled person. Also, beneficiaries may be individual entrepreneurs' spouses of diplomatic workers or contract military personnel who are unable to get a job for five years. In other situations, insurance premiums are required to be paid; even individual entrepreneurs do this. If payments to funds seriously complicate the financial situation, it probably makes sense to initiate the procedure for deregistering the individual entrepreneur from tax registration.

In the case where an individual entrepreneur works as an employee and retains his entrepreneurial status, insurance premiums paid by both himself and his employer go to the account of the insured person. When forming a pension, all of them will subsequently be taken into account.

In 2019, an individual entrepreneur pays 36,238 rubles for himself. minimum insurance premiums. If income is above 300,000 rubles, then an additional 1% is charged above this limit (for example, with an income of 500,000 rubles per year, an additional 2,000 rubles in contributions must be paid). If an individual entrepreneur has employees, he also pays into the funds for them - in general, the amounts are calculated at 30% of payments under employment contracts (with some exceptions).

Thus, the answer to the question of whether it is possible to work and have an individual entrepreneur is most often positive. The materials on our website will help you deal with taxes and individual entrepreneur contributions. Here you can prepare documents for individual entrepreneur registration. It's free and takes no more than 15 minutes, even for inexperienced computer users.

Nowadays, a situation often occurs when an employee of an organization is an individual entrepreneur. The procedure for hiring an employee and his further work activity have their own characteristics.

General employment issues for individual entrepreneurs

When applying for a job in an LLC, an individual entrepreneur, from the point of view of the Labor Code, is the same ordinary employee as an ordinary citizen. From his salary the tax agent - legal entity- will deduct required taxes and mandatory fees. The provisions of the Labor Code of the Russian Federation regulating employment are a priority for compliance.

But individual entrepreneurs also have obligations before the law, first of all, regarding tax payments for receiving income. Therefore, during employment, two regulations are combined: the Labor and Tax Codes of the Russian Federation.

There are certain nuances in taxation if an individual entrepreneur holds the position of director or manager of an LLC.

Employee registration

A citizen receives all rights in the form of vacations, sick leave, bonuses, maternity payments, compensation only if he has an employment contract with the organization in which he works. With such registration of an individual entrepreneur in an LLC for an individual all of the above labor rights are secured.

Hiring procedure

The procedure for officially hiring an employee who is an individual entrepreneur is no different from the standard procedure:

Familiarization of the employee with regulations employer.
Drawing up a personal card, signing it.
Drawing up an employment contract.
Drawing up an order according to which an employee is hired for a full-time position.
Reception, making the appropriate entry.
Conducting instructions.
Actual permission to work.

Features of the agreement

The relationship between an individual entrepreneur and an LLC, regulated by an employment contract, has the following features:

An individual entrepreneur is appointed to a position to perform professional duties;
the employee carries out all orders of the manager, being a subordinate;
the employee complies with the work schedule and working hours;
the employer provides the employee with everything necessary for the activity;
their professional responsibilities the employee performs personally;
the employee receives a set salary, additional payments (if there are bonuses, incentives for meeting targets, for work intensity, etc.);
the employee has the right to vacation, sick leave, maternity pay, benefits, compensation for injuries at work, etc.

That is, any individual entrepreneur can freely get a job on an official basis in an organization.

The nuances of working as an individual entrepreneur in an LLC

From an accounting point of view, there are certain features of calculating taxes for an employee of an enterprise who is an individual entrepreneur. Just like any employee hired under an employment contract, the company’s accounting department withholds 13% of the income from the entrepreneur, which goes towards mandatory deductions. A citizen, if he marks his salary as income from business activities, in turn, pays 6% tax according to the system. Additionally, he makes contributions to pension and medical funds.

Important! An individual entrepreneur may not make additional deductions if in the report he does not mark the income received as an employee of an LLC as income from business activities.

Knowing this nuance frees you from double taxation and significantly reduces financial losses. The LLC, in turn, in any case does not incur any additional costs from having an individual entrepreneur on staff.

Civil contract with individual entrepreneur

A fairly common situation is when an LLC hires an individual entrepreneur to work using. If an LLC enters into such an agreement with an entrepreneur, then the individual entrepreneur has practically no rights or guarantees. Features of the agreement:

an agreement is concluded according to which the hired employee must carry out certain activities;
there is no systematic income, since remuneration in accordance with the contract is obtained based on results (based on the act);
the agreement is bilateral in nature, ensuring equality of rights of the parties;
the employee is not a subordinate, since he acts independently and receives income based on results;
the employee is not subject to labor discipline and is not obliged to comply with the work schedule;
the employer does not have to provide for the employee necessary materials, tools, etc.;
the employee has the right not only to personally perform his duties, but also to involve third parties in the work;
the employee has no social guarantees(vacations, sick leave, benefits, compensation, etc.).

Pros and cons

When registering an individual entrepreneur in an LLC on an official basis, the advantages are the following:

Possibility of combining two types of activities. A citizen can simultaneously receive income from his business activities and at the same time have a stable income as an employee of the organization. For example, a person may have his own store, in which sales are carried out by hired workers. This store brings him profit (income from business activities). At the same time, the citizen himself does not need to be present in the store, which gives him the opportunity to additionally carry out professional activity in some organization as an ordinary employee. As a result, he has two sources of income.
Availability of an airbag. In our country, the situation of small and medium-sized businesses is quite unstable. In most cases, PCs are fighting for survival. If an entrepreneur has no other sources of income other than his business, there is a possibility of finding himself in a difficult financial situation in the event of bankruptcy. For this reason, having an additional source of income is a good insurance policy.
Continuity of work experience. In case of loss of the main place of work (dismissal, reduction, other reasons), the citizen will not be interrupted work experience, since he continues to be listed as an individual entrepreneur.
Possibility of business interaction. This opportunity arises if a citizen is an employee of an organization whose activities are directly related to the direction of his enterprise. He can provide services to his organization. The method of formalizing interaction is a contract agreement. Income tax - 6% (the method of generating income is entrepreneurial activity, and not the earnings of an employee of the organization).

There are no disadvantages to operating as an individual entrepreneur for an LLC. The only disadvantage is the need to submit reports independently, but this need is due to the very fact of the existence of an individual entrepreneur and is not related to hiring for a job in an outside organization. If a citizen does not benefit from the existence of an individual entrepreneur, he can liquidate it and continue to work in the organization as an employee. In this case, all standard deductions for it at a rate of 13% will be made by the enterprise’s accounting department.

If we talk about registering an individual entrepreneur in an LLC conditionally (civil contract), then, on the contrary, the number of minuses will significantly exceed the number of positive aspects. The only advantage is the ability to disobey labor regulations, working hours and a reduction in tax payments (6% instead of 13%). Another advantage is the possibility of combining different types activities (own entrepreneurial activity, work under a contract). The remaining nuances of such labor relationships are exclusively negative:

personal liability of an individual entrepreneur with his property;
independent payment of mandatory contributions;
self-reporting;
lack of social guarantees.

In this situation, only the employer has advantages, who receives a profit for the work performed by the individual entrepreneur under a contract and does not bear any responsibility for the employee from a labor point of view. A similar interaction scheme is often used by real estate agencies, cargo transportation organizations, taxi companies, etc.

RESUME

Any individual entrepreneur can become a full-time employee of an LLC without restrictions. These forms of employment are independent of each other.
As an individual entrepreneur, a citizen is obliged to pay mandatory contributions to pension fund and a health insurance fund, as well as tax on your declared business income according to the taxation system used.
Salary as an employee is not included in business income, since the 13% income tax and mandatory contributions have not already been deducted.
The advantages and guarantees of hired work are provided by the Labor Code of the Russian Federation - sick pay, annual leave, labor protection, etc.
Entrepreneurship does not provide additional benefits for an employee.
Business activity should not interfere with the implementation job responsibilities hired worker.
The individual entrepreneur is independently responsible to the state for his entrepreneurial income, and the employer is accountable for the income received in the LLC.