Income is the money that you and I receive for some activity. This category includes wages, any social benefits, and money received as an inheritance. By and large, any influx of cash can be called income in the broad sense of the word. Even if you sold an old unused piano, the money received for it will be your income. Ideally, all such income should be declared to the tax office, but its representatives only ensure that citizens do not conceal large sums of funds. In enterprises, types of income are regulated more strictly.
Who are self-employed
Self-employed are people who work for themselves. They provide services, perform work, and sell goods of their own production. They run a small business, earn extra money alongside their main job, or take their first trial orders. Almost everyone found themselves in the role of self-employed: they worked part-time as freelancers, gave rides to people, and helped friends for money.
Typically, self-employed people work without registration. Opening an individual entrepreneur for a part-time job is too troublesome. There is also no need to attract the attention of the tax authorities. As a result, millions of people do not pay taxes, and the budget loses tens of billions.
Lawmakers are thinking about how to bring the economy out of the shadows. They proposed a new way to work officially - easier than registering an individual entrepreneur. A person registers using a mobile application at any time. It is exempt from insurance premiums and pays only if there are revenues - 4-6% of each.
On January 1, 2022, the tax regime was launched in 4 pilot regions - Moscow, Moscow region, Kaluga region and Tatarstan. By the end of October 2022, 260,000 people had already registered. From October 19, 2022, you can become self-employed in all regions of Russia.
Formally, the regime is called “Professional Income Tax”. Immediately an abbreviation appeared - NPD. When you see this abbreviation, know that we are talking about the self-employed. Only self-employed is a “folk” term that is not in the text of the law.
The law is valid until December 31, 2028. It guarantees that conditions for the self-employed will not worsen for 10 years. The tax rate will remain the same, and insurance premiums will not be forced to pay. Therefore, self-employment is not a trap. After registration, a person will not be subject to tax burden.
