How to go on vacation and where to get money for vacation pay. Calculation of vacation pay by an individual entrepreneur

There is often an opinion among individual entrepreneurs that they are not obliged to provide vacations to their employees. This point of view is fundamentally wrong, and it can lead the entrepreneur to labor dispute with an employee who will be resolved by arbitrators. At the same time, we can say with confidence that the court will decide not in favor of the businessman. About the holidays of employees of individual entrepreneurs and will be discussed in this material.

The law allows citizens to conduct business without forming a legal entity, but obliges them to register as individual entrepreneurs.

By virtue of Art. 20 of the Labor Code Russian Federation(hereinafter referred to as the Labor Code of the Russian Federation), an employer is an individual or legal entity (organization) that has entered into labor Relations with an employee.

Wherein individuals can act as employers if:

• they drive entrepreneurial activity and enter into labor relations with employees in order to carry out this activity;
• enter into an employment relationship with employees for the purposes of personal service and household assistance.

Consequently, an individual entrepreneur entering into an employment relationship with an employee in order to conduct his business is recognized as the same employer as the organization. At the same time, the rights and obligations of merchants-employers are as close as possible to the rights and obligations of organizations hiring employees on the basis of employment contracts.

Labor relations between a merchant-employer and an employee, including in terms of granting holidays, are built on the basis of the Labor Code of the Russian Federation, in which Ch. 19 "Vacations" sec. V "Time of rest" of the Labor Code of the Russian Federation.

Note that the Labor Code of the Russian Federation does not contain the official concept of "vacation", at the same time from Art. 106 of the Labor Code of the Russian Federation, it follows that vacation, in fact, is a kind of rest time for an employee, during which he is free from fulfilling his job duties and which can be used by him at his own discretion. Holidays differ from ordinary weekends in longer duration and in a special procedure for granting them.

By virtue of Art. 114 of the Labor Code of the Russian Federation, any employee has the right to annual leave with the preservation of the place of work (position) and average earnings.

× For reference. Under the Labor Code of the Russian Federation, employees are understood as individuals who have entered into an employment relationship with an employer.

Since individual entrepreneurs are recognized as the same employers as legal entities consequently, the right to paid annual leave also applies in full to the employees of the merchant.

Moreover, annual leave is granted individual entrepreneur to each person working for him on the basis of an employment contract, including at home, at seasonal work or concurrently. At the same time, it does not matter at all what kind of employment contract is concluded with the employee - fixed-term or for an indefinite period. The employee's right to leave arises even if he works for a merchant on the basis of an employment contract concluded for a period of up to two months, as indicated by Art. 295 of the Labor Code of the Russian Federation.

The minimum duration of the main annual leave granted to each employee is 28 calendar days. Annual paid leave is granted by the merchant for each working year worked by the employee. In this case, as a rule, the working year does not coincide with the calendar year and begins to flow from the day the employment contract entered into with the employee comes into force.

Please note that non-working holidays falling on the time of annual paid leave are not included in the number of calendar days of leave, this is indicated by Art. 120 of the Labor Code of the Russian Federation. In turn, days off are included in the duration of the vacation, since it is calculated not in working days, but in calendar days (Article 115 of the Labor Code of the Russian Federation).

× Note! Article 124 of the Labor Code of the Russian Federation prohibits the employer from providing annual paid leave for two consecutive years, and ignoring this prohibition may lead the merchant to administrative liability for violation of labor legislation established by Art. 5.27 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code of Administrative Offenses of the Russian Federation). According to the specified norm, a merchant can be fined from one to five thousand rubles.

Additional paid holidays are provided only to a certain category of persons working for the employer. From Art. 116 of the Labor Code of the Russian Federation, it follows that annual additional paid holidays are provided to employees employed in work with harmful and (or) hazardous conditions labor, employees with a special nature of work, employees with irregular working hours, employees working in the regions of the Far North and equivalent areas, as well as in other cases provided for by the Labor Code of the Russian Federation and other federal laws.

× Note! Additional paid holidays for persons working in the regions of the Far North and areas equivalent to them are provided to employees not only at their main place of work, but also part-time. This conclusion contains paragraph 5 of the Review of the Supreme Court of the Russian Federation of the practice of courts considering cases related to the implementation by citizens labor activity in the regions of the Far North and equivalent areas, approved by the Presidium of the Supreme Court of the Russian Federation on February 26, 2014

At the same time, the merchant may grant additional holidays to other categories of his employees, provided that such a possibility is fixed. collective agreement or other local regulatory document governing the provision of vacations.

Moreover, the merchant should remember that additional annual paid leave cannot be granted instead of the main one, it is in addition to the main annual paid leave, and usually it is added to it.

In addition to the annual basic and annual additional holidays, the Labor Code of the Russian Federation provides for study holidays, parental leave, etc. Note that labor law does not prohibit employers from providing their employees with unpaid leave. wages.

Moreover, in some cases, on the basis of an application submitted by the employee, the merchant does not have the right, but the obligation to grant leave without pay. In particular, an individual entrepreneur-employer is not entitled to refuse to provide such leave (Article 128 of the Labor Code of the Russian Federation):

• participants of the Great Patriotic War- up to 35 calendar days a year;
• working old-age pensioners (by age) - up to 14 calendar days a year;
• parents and wives (husbands) of military personnel, employees of the internal affairs bodies, the federal fire service, authorities for controlling the circulation of narcotic drugs and psychotropic substances, customs authorities, employees of institutions and bodies of the penitentiary system who died or died as a result of injury, concussion or mutilation, received in the performance of duties of military service (service), or as a result of an illness associated with military service (service), - up to 14 calendar days a year;
• working disabled people - up to 60 calendar days a year;
• employees in cases of the birth of a child, marriage registration, death of close relatives - up to five calendar days;
• in other cases provided for by the Labor Code of the Russian Federation, other federal laws or a collective agreement.

Thus, for example, a merchant is not entitled to refuse unpaid leave to the wife of a serviceman. Recall that by virtue of paragraph 11 of Art. 11 of the Federal Law of May 27, 1998 N 76-FZ "On the Status of Servicemen", spouses of servicemen are granted leave at their request simultaneously with the leave of servicemen. At the same time, the duration of the vacation of the spouses of military personnel may, at their request, be equal to the duration of the vacation of military personnel. Part of the leave of the spouses of military personnel, exceeding the duration of the annual leave at their main place of work, is granted without pay.

In case of refusal to grant such leave in case of unauthorized use by the employee, the merchant will not be able to dismiss the latter for absenteeism.

As stated in clause 39 of the Decree of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 N 2 "On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation", the use of rest days by an employee is not absenteeism if the employer, in violation of the obligation stipulated by law, refused in their provision and the time of use by the employee of such days did not depend on the discretion of the employer.

A similar point of view of the arbitrators is contained in the Appellate ruling of the Krasnoyarsk Regional Court dated May 29, 2013 in case No. 33-4943.

Moreover, the refusal to grant leave without pay for the category of workers named in Art. 128 of the Labor Code of the Russian Federation, threatens the merchant not only with a fine in accordance with Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, but also compensation to the employee for moral harm for violating it labor rights. Indeed, on the basis of Art. 237 of the Labor Code of the Russian Federation, an employee of a merchant whose rights have been violated may demand compensation for moral damage caused by the refusal to grant leave.

We have already noted that, unlike regular holidays, vacations are granted in a different order. The procedure for granting basic annual paid leave is determined by Art. 122 of the Labor Code of the Russian Federation, according to which the right to use leave for the first year of work arises for the employee after six months of his continuous work from an individual entrepreneur, although by agreement of the parties to the employment contract, the merchant can provide his employee with annual paid leave even earlier than the specified period.

Note! Quite often, after six months of work, entrepreneurs provide their employees with vacations of 14 calendar days, relying on the law. If the employee agrees with this, then this procedure can be considered quite acceptable, because the Labor Code of the Russian Federation does not prohibit dividing the vacation into parts, but at the same time indicates that at least one of them must be at least 14 calendar days.

Meanwhile, this is possible only by agreement of the parties. Therefore, if an employee insists on a full-time vacation, then the employer does not have the right to refuse him.

As Rostrud officials explain in Letter N 5277-6-1 of December 24, 2007, the Labor Code of the Russian Federation does not provide for the provision of incomplete annual paid leave in kind, that is, in proportion to the time worked in a given working year. In this regard, vacation (regardless of the time worked in the working year) is provided in full, that is, of a fixed duration.

At the same time, there are certain categories of employees to whom a merchant must grant annual paid leave before the expiration of six months. According to Art. 122 of the Labor Code of the Russian Federation this applies to:

• women, before maternity leave or immediately after it;
• minor employees of an individual entrepreneur;
• employees who have adopted a child (children) under the age of three months;
• in other cases stipulated by federal laws.

Particular attention should be paid to the provision of annual leave to employees on maternity leave, because they can go on such leave outside the schedule, determining its date on their own before or after maternity leave, while the length of service with the employer does not matter. Such a right to women leaving on maternity leave is granted by Art. 260 of the Labor Code of the Russian Federation.

As stated in the Letter of Rostrud dated March 18, 2008 N 659-6-0, in order to provide annual paid leave, in this case, a woman must submit an application, attaching an appropriate document confirming pregnancy, and the employer is obliged to provide such leave.

Leave for the second and subsequent years of work may be granted at any time of the working year in accordance with the order in which annual paid leaves are granted.

Moreover, for employers, the order in which vacations are granted to employees is fixed in the local normative document company called vacation schedule. By virtue of Art. 123 of the Labor Code of the Russian Federation, the employer must approve it no later than two weeks before the next calendar year. For example, the vacation schedule for 2016 should have been approved no later than December 17, 2015. Moreover, if the organization has a trade union, then the vacation schedule is agreed with the trade union committee.

At the same time, the obligation to approve the vacation schedule does not apply to the employer-merchant, as indicated by the peculiarities of concluding labor contracts with employers-individuals, provided for in Ch. 48 of the Labor Code of the Russian Federation. After all, from Art. 305 of the Labor Code of the Russian Federation it directly follows that the mode of operation, the procedure for granting days off and annual paid holidays are determined by agreement between the employee and the employer - an individual. At the same time, the duration working week cannot be more, and the duration of annual paid leave is less than that established by the Labor Code of the Russian Federation.

Rostrud officials also agree that employers-employers are not required to have a vacation schedule, which is confirmed by their Letter of December 20, 2011 N 3683-6-1. In their opinion, it is advisable for an entrepreneur-employer to draw up a vacation schedule only when hiring a large number workers.

If the entrepreneur has a large number of employees, then you can draw up a vacation schedule in the form N T-7, approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter referred to as the Resolution No. 1). Despite the fact that this form is intended for organizations, according to the author, it can also be used by individual entrepreneurs.

When drawing up a vacation schedule, it is necessary to take into account the provisions of the current legislation of the Russian Federation, the specifics of the merchant's activities and the wishes of the employees themselves.

We have already noted that labor legislation does not prohibit splitting annual leave into parts, however, such a division is permissible only by agreement between the employee and the employer. The possibility of dividing the vacation into parts must also be taken into account when drawing up the vacation schedule.

× Note! The vacation schedule approved by the individual entrepreneur - employer is mandatory for both the employer and the employee, which directly follows from Art. 123 of the Labor Code of the Russian Federation.

It is not prohibited to make changes to the approved vacation schedule, but only if the changes are agreed with the relevant employee or are related to the hiring of new employees.

The granting of the next vacation to the employee must be issued by the employer, including the individual entrepreneur, with the relevant documents. At the same time, businessmen-employers, as well as organizations, can use for these purposes the forms of orders (instructions) on granting leave to the employee (employees) (form N T-6 and form N T-6a), approved by Decree N 1.

These orders (instructions) are issued on the basis of the vacation schedule. In the event that an employee is granted leave that does not correspond to the vacation schedule, the employee must write an application with a request for leave. When granting vacation according to the schedule, the presence of an employee's application for vacation is not mandatory, although, as practice shows, many employers in this case do not object to submitting an application for vacation.

The order to grant leave is signed by an individual entrepreneur and announced to the employee against signature. The employee must be notified of the start time of the vacation no later than two weeks before it starts, such rules are provided for in Art. 123 of the Labor Code of the Russian Federation.

The order is the basis for calculating vacation pay, in addition, on its basis, marks are made in the personal card and personal account of the employee.

The seal on the order (instruction) is not put, even if the merchant "works" with the seal.

An individual entrepreneur - an employer, at the request of an employee, is obliged to provide him with a certified copy of this order (instruction), this is indicated by Art. 62 of the Labor Code of the Russian Federation. An individual entrepreneur must issue vacation pay to an employee no later than three days before the start of the vacation, these are the requirements of Art. 136 of the Labor Code of the Russian Federation. Otherwise, the merchant may also be held administratively liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. Moreover, the lack of fault of the merchant in the delay in issuing vacation pay does not relieve him of responsibility, as stated in the Letter of the Ministry of Labor of Russia dated August 26, 2015 N 14-2 / ​​B-644.

To determine the amount of vacation pay due to the employee, the entrepreneur must draw up a special document in which he will calculate the vacation pay. For these purposes, organizations use a note-calculation on granting leave to an employee of form N T-60, approved by Decree No. 1. According to the author, a merchant can come up with his own form of calculation or use a standard form of a note-calculation.

Let's consider the procedure for filling out a note-calculation on granting leave in the form N T-60 in a little more detail. On the first sheet of the note-calculation, as in any other document, an individual entrepreneur indicates the number of the document and the date of its compilation, the last name, first name and patronymic of the employee who is granted annual paid leave, his personnel number (if any), as well as the period of work for which leave is granted. Section "A" of the note-calculation reflects the number of calendar days of the main vacation and the dates themselves on which it falls. If the employee is also granted additional paid leave, then information on the grounds for granting it, the number of calendar days and the dates on which it falls are indicated in section "B".

The calculation of vacation pay, all accruals and deductions, as well as information on the amount of vacation pay to be issued to the employee in the hands, is made on the second sheet of the calculation note.

We remind you that the annual leave is granted to the employee with the preservation of his average earnings. The average wage is calculated by the merchant-employer in accordance with the rules of Art. 139 of the Labor Code of the Russian Federation, taking into account the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter - Regulation N 922).

To determine the amount of vacation pay due to an employee, it is necessary to determine the average daily earnings of the employee and multiply it by the number of calendar days of vacation. This rule is used when calculating vacation pay for all employees, including:

• employees working on a part-time basis (clause 12 of Regulation N 922);
• employees who have a summarized record of working time (clause 13 of Regulation N 922);
• part-time workers (clause 19 of Regulation N 922).

Article 139 of the Labor Code of the Russian Federation determines that the average wage for vacation pay is determined for the last 12 calendar months preceding the vacation. At the same time, an individual entrepreneur in a collective agreement or other local normative act can install another billing period if it does not worsen the position of his employees.

When calculating average earnings, it is necessary to take into account all payments provided for by the wage system used by an individual entrepreneur.

Average daily earnings for vacation pay and compensation for unused vacations calculated for the last 12 calendar months by dividing the amount of accrued wages by 12 and by 29.3 (average monthly number of calendar days). The result obtained must be multiplied by the number of calendar days of vacation.

Concluding the article, we note that in some cases the merchant-employer is obliged to extend the annual leave of the employee. According to Art. 124 of the Labor Code of the Russian Federation, annual paid leave must be extended or postponed for another period determined by the employer, taking into account the wishes of the employee, in the following cases:

• temporary disability of an employee. Then the period of temporary disability is paid in the generally established manner (Letter of the FSS of the Russian Federation dated June 5, 2007 N 02-13 / 07-4830);
• performance by the employee during the annual paid leave of state duties, if the labor legislation provides for exemption from work for this;
• in other cases provided for by labor legislation, local regulations.

Please note that the vacation is automatically extended only in case of illness of the employee himself. In the event of illness of another family member, even the presence of a certificate of incapacity for work does not oblige the employer to extend the employee's vacation. An exception is the case if the possibility of extending the leave in case of illness of family members is provided for by a local act of the merchant, for example, a collective agreement. Similar explanations in this regard are given in the Letter of Rostrud dated June 1, 2012 N PG / 4629-6-1.

Upon the occurrence of these cases, the employee is obliged to immediately notify the employer about this, as indicated by paragraph 18 of the Rules on the next and additional holidays, approved by the NCT of the USSR on April 30, 1930 N 169 (applied in the part that does not contradict the Labor Code of the Russian Federation). This can be done by telephone e-mail or in another way convenient for the employee, while the employee needs to decide whether he will extend the vacation or transfer it to another period of time. Otherwise, if he is absent from work, he may fall under disciplinary action for a walk.

The individual entrepreneur himself - the employer is not entitled to use the holidays provided for by the Labor Code of the Russian Federation, because they are provided only to employees, but the merchant is not!

The individual entrepreneur has the right to decide when to work and when to rest. There are no hard and fast rules for IP. But before you leave the business for a while, read our material. It will help you find out what is important to do before the holidays.

An individual entrepreneur can take vacation funds from the business

Only employees are entitled to take annual paid leave. An entrepreneur is not. Therefore, an individual entrepreneur cannot accrue and issue vacation pay.

But this does not mean that the individual entrepreneur should go on vacation without funds. The entrepreneur owns all the money left after paying taxes. Therefore, he can at any time transfer the required amount to a personal account or take cash from the cash register. You will not have to pay taxes on the amount received, this is also confirmed by the Ministry of Finance of Russia.

If you apply the simplified tax system with the object “income minus expenses” or the general regime, then you will not be able to write off the amount received for vacation as expenses. After all, this is not vacation pay for employees. Funds received are not included in labor costs. In addition, these expenses are directed to the personal needs of the individual entrepreneur. That is, the conditions necessary for accounting for expenses are not met in this case.

And if an entrepreneur works on the simplified tax system with the object “income”, UTII or a patent, expenses are not taken into account when calculating taxes.

Sole proprietors need to decide to whom to sign documents

At a time when a businessman is absent, his employees or any other person, for example, a relative, can sign documents. There are no restrictions on this.

If the individual entrepreneur cannot personally sign papers during the holidays, then issue a power of attorney for the right to sign commodity, cash or other documents.

But the power of attorney will have to be certified by a notary. The fact is that merchants are individuals. This means that they can only issue notarized powers of attorney. This is confirmed by officials and judges. What information to indicate in the power of attorney, see the table below. The state duty for certification of powers of attorney by a notary is 200 ₽. But, in addition to the state duty, a notary may charge a fee for technical or legal services.

What data to include in the power of attorney of the entrepreneur

You can bring your form to the notary. Another option is to ask a notary to issue a document. In the second case, you will have to pay more than in the first, since the notary will charge for preparing the text of the power of attorney.

If the power of attorney is prepared by a notary, then ask not to use general language, but to accurately describe the actions that you entrust to a person. For example, “sign acts of completed work, reports for tax office". Then the tax authorities will not doubt whether the documents signed not by the individual entrepreneur, but by another person are correctly executed.

If the text of the power of attorney is a businessman, then use the fragment of the power of attorney, which is shown below.

Businessman needs to decide who will shoot Z-reports

If you use a cash register, you are required to shoot Z-reports daily and make entries in the journal of the cashier-operator. According to the Ministry of Finance, you should shoot Z-reports even on days when there is no revenue. Otherwise, the tax authorities can request them and fine them 200 ₽ for each missing document. Therefore, instruct someone during the holidays to do zero reports on CCP. And you can enter the data in the register of the cashier-operator yourself when you return.

Can't get tax cuts while on vacation

If the individual entrepreneur does not have employees, then during the vacation the business may stop. Let's see how this will affect the tax calculation.

USN and general regime

Simplified tax and personal income tax are calculated from actual income. The tax base includes amounts received to the current account or to the cashier. If during the vacation money from buyers or customers did not come, then there is nothing to pay tax on.

patent system

The amount of patent tax is determined based on the potential annual income. Therefore, real income does not affect the cost of a patent. This means that the suspension of business during the holidays will not affect the tax.

Even if you took a break from business during the year, the amount of insurance premiums calculated from the minimum wage must be paid in full. In 2016, this is 19,356.48 rubles in the Pension Fund of the Russian Federation and 3,796.85 rubles in the FFOMS.

UTII

The amount of UTII depends on physical indicators, basic profitability, as well as coefficients K 1 and K 2. Real income does not affect the imputed tax. Is it possible to adjust UTII taking into account non-working days? Unfortunately no. UTII you pay for all the time while you are registered as a payer. And it is impossible to adjust the tax taking into account the vacation time.

An example of calculating UTII if the entrepreneur was on vacation. IP Surkov A.G. applies UTII and is engaged in retail through a store with trading floor with an area of ​​60 m² From May 23 to May 29, 2016 inclusive, the store did not work, as IP Surkov went on vacation. He has no employees.

We calculate the amount of UTII for the II quarter of 2016, if the merchant did not transfer insurance premiums in April - June of this year, and the K 2 established for the store is 1.

Basic return for retail sales through the store is 1,800 ₽ per month with 1 m² The coefficient K 1 in 2016 is 1.798.

It is impossible to reduce the amount of UTII due to the entrepreneur's vacation. Therefore, for the II quarter of 2016, the IP will pay a tax in the amount of 87,383 ₽:

1 800 ₽ × 60 m² × 3 months × 1.798 × 1 × 15%

You can stop paying UTII only if the entrepreneur submits an application to the Federal Tax Service for deregistration as a substitute.

1. Entrepreneurs can take any amount of vacation money from the business.
2. For employees or relatives who sign documents instead of an individual entrepreneur during his vacation, you need to draw up notarized powers of attorney.
3. Entrepreneurs working with CCP are required to make daily Z-reports. If a businessman cannot do this during a vacation, then another person must be entrusted.

I've been working for SP for 11 years. During these years of work, I have never been given a vacation, much less compensated for it. is it legal?

Is an individual entrepreneur obliged to provide employees with vacation and pay for it?

Expert answers

Hello. Yes, of course you must.

Since individual entrepreneurs are recognized by the same employers as legal entities, therefore, the right to annual paid leave fully applies to the employees of a merchant.

Moreover, annual leave is granted by an individual entrepreneur to each person working for him on the basis of an employment contract, including at home, in seasonal work or part-time. At the same time, it does not matter at all what kind of employment contract is concluded with the employee - fixed-term or for an indefinite period. The employee's right to leave arises even if he works for a merchant on the basis of an employment contract concluded for a period of up to two months, as indicated by Art. 295 of the Labor Code of the Russian Federation.

In addition to the answer of a colleague

See also the Rules on regular and additional holidays, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169

In addition to the answer of a colleague

Article 127. Labor Code of the Russian Federation Implementation of the right to leave upon dismissal of an employee

Upon termination, the employee is paid financial compensation for all unused holidays.

See also the Rules on regular and additional holidays, approved by the People's Commissariat of Labor of the USSR on April 30, 1930 N 169

At the written request of the employee, unused vacations may be granted to him with subsequent dismissal (with the exception of cases of dismissal for guilty actions). In this case, the day of dismissal is considered the last day of vacation.

Hello!

No, not legal.

According to Article 114 of the Labor Code of the Russian Federation Employees are provided annual leave with the preservation of the place of work (position) and average earnings.

I advise you to apply to the court with a claim for unused vacation pay. By virtue of Article 392 of the Labor Code of the Russian Federation, he has the right to apply to the court within one year from the date of due date payment of the specified amounts, including in the event of non-payment or incomplete payment of wages and other payments due to the employee upon dismissal

Hello!

No, not legal.

But the main thing here is whether you have an employment contract. It is in it that your right to an annual leave should be spelled out.

According to Article 114 of the Labor Code of the Russian Federation Employees are granted annual leave while maintaining their place of work (position) and average earnings.

If you work under normal working conditions, leave should be 28 calendar days (Article 115 of the Labor Code of the Russian Federation)

An individual entrepreneur-"spontaneous" has a single employee who is on leave to care for a child up to one and a half years and receives a monthly "children's" allowance from the FSS of the Russian Federation. Can an individual entrepreneur reduce UTII by the amount of insurance premiums paid for himself in a fixed amount without a 50% limit? Yes, maybe, the Ministry of Finance of Russia answered in a letter dated 18.07.14 No. 03-11-11 / 35496, thereby consolidating its position on this issue.

IP leave application

The so-called "private traders" or self-employed entrepreneurs, just like all companies, have many opportunities to hire specialists. And those, in turn, have the right to paid vacations and vacations at their own expense. In any case, the application is filled out almost one hundred percent similar to what can be seen on the desk of the head of a large corporation. The sample application for an IP vacation differs only in the “header” in which the data of a particular IP should be indicated - “To the individual entrepreneur Sidorov O.

Individual entrepreneurs. Vacations. Vacations of employees of an individual entrepreneur

There is often an opinion among individual entrepreneurs that they are not obliged to provide vacations to their employees. This point of view is fundamentally wrong, and it can lead the entrepreneur to a labor dispute with the employee, which will be resolved by arbitrators. At the same time, we can say with confidence that the court will decide in favor of the employee, since the employee working for employment contract at the merchant, all guarantees and compensations provided for by the Labor Code of the Russian Federation are fully applicable.

How to write an application for a vacation from an IP

The employee has the right under the law (Article 122 of the Labor Code of the Russian Federation) to be granted annual paid leave after 6 months of continuous work in the organization. By agreement of the parties, an employee may be granted paid leave earlier than the specified time. Further provision of rest days is made in accordance with the vacation schedule and taking into account the length of service of the employee.

How to determine the number of employees for calculating UTII?

The average (average) number of employees per month is determined by summing up the number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

If IPs work external part-timers or part-time workers, the average employment is determined in proportion to hours worked.

Elbe contour

Every sole proprietor wonders from time to time whether to hire workers. Of course, being “individual” is good, but when the business grows, and the individual entrepreneur can no longer cope with all the work, it becomes obvious that new working hands are needed. Well, heads, and legs, and everything else. Of course, you need to know that when employees appear at an individual entrepreneur, he becomes an employer, and must, within the time limits specified by law, register as an employer in:

The Labor Code established that a document confirming work for an individual entrepreneur is, in addition to work book, an employment contract with an individual entrepreneur (if the employee is hired for permanent job) or a civil law contract (GPC).

Hired workers at an individual entrepreneur

An individual who has been registered with the relevant authorities in accordance with the requirements of the law is an individual entrepreneur. After registration, he has the right to engage in the activities of a businessman on the basis of and within the framework of the relevant legislation for an individual entrepreneur.

The activity of an individual entrepreneur is aimed at making a profit, for example, from the sale of any product, the performance of certain works or services.

The employee's vacation falls in July (13 days) and August (15 days). All holiday pay and taxes are calculated in good faith. Tell me when to transfer taxes accrued from these same vacation pay to the tax, Pension and FSS - pay everything on August 15 (for July) or divide the payments in proportion to the days of vacation?

According to the decree of the Ministry of Finance, the cost of vacation pay relates to the period in which the employee was on vacation.

People also want to relax, at least sometimes. But if everything is clear with the vacation of an employee: he is entitled to 28 paid days a year, and periods of absence from work must be agreed with the employer, does an individual entrepreneur have the right to leave? Who will pay him vacation pay, where do you need to record your absence from work? And most importantly, how will vacation affect taxes and? Traditionally, we are looking for answers in the legislation and clarifications from the competent authorities.

What happened?

The hottest time of the year is summer. Everyone wants not to work, but to go to the sea or at least to the country. Lie down by the water, take a walk in the evenings, read books and watch your favorite movies. Those citizens who do business on their own and are registered as individual entrepreneurs have the same human desires. It would seem that an individual entrepreneur is his own master and is free to set up a work and rest regime on his own, which means that he can go on vacation at any moment. But in reality, this is not the case. Oddly enough, an individual entrepreneur simply does not have the right to leave.

Rest and vacation at IP are not the same thing

The right to leave, in accordance with the regulations Labor Code of the Russian Federation, is only for persons who work under an employment contract. An individual entrepreneur himself is the owner of his business, which means that he cannot go on vacation, in the full sense of the word. He cannot accrue vacation pay for himself, and also cannot delegate his powers by personal order. But the right to rest, guaranteed the Constitution of the Russian Federation, no one can take away from the entrepreneur.

So, it is not necessary to issue orders, to accrue vacation pay, too, to file an absence is also not necessary. But you can’t just take it and leave to rest? Of course not! First you need to make sure that everything is in order with the business.

Delegate powers during the holidays

If an entrepreneur does not work alone or in an area where someone can replace him during his absence, then the law does not prohibit this. Even if there are no employees. In this case, during the absence of an individual entrepreneur at work, his wife (husband) or relative can manage his affairs. To do this, it is not enough just to entrust him with business and give the keys to the office. It is necessary to write a power of attorney to represent the interests of the individual entrepreneur in various instances and notarize it. In this case, the representative becomes legal and can not only manage affairs, but also sign documents and even submit reports to the Federal Tax Service and other supervisory authorities. So that there are no questions to the power of attorney, it is advisable to list in it everything that the IP will entrust to its representative, including the list of documents that he can sign.

Taxes and insurance premiums

If the business continues to operate during the absence of the entrepreneur himself, then there are no questions about how to deal with taxes and insurance premiums during the holidays. But if the individual entrepreneur works alone and completely suspends his activities during the holidays? In terms of paying fixed insurance premiums, there are no concessions. They must be paid for the whole year, regardless of holidays and even sick leave. The only good reason in terms of Tax Code of the Russian Federation is maternity leave and parental leave, but that's not what we're talking about now.

But the accrual and payment of taxes entirely in this case depend on the chosen taxation system. For example, if an entrepreneur applies the simplified tax system or the general regime (OSN), then the amount of tax that he must transfer to the budget depends on his actual income. If you don't earn anything, then you don't have to pay anything. Another thing is preferential taxation systems with a fixed amount of tax payable: a single tax on imputed income (UTII) and patent system taxation (PSN). In this case, the amount of tax does not depend on whether the individual entrepreneur has earned something or not, so the tax will also have to be paid during the vacation.

Vacation

The concept of vacation pay for individual entrepreneurs, as we have already found out, is not provided for by law. However, the right of the entrepreneur to dispose of all the funds that remained after the payment of taxes and other obligatory payments is provided, at his own discretion. After all, the IP also does not receive a salary. He simply transfers funds from the IP account to his personal account and spends them at his own discretion. This is exactly what you need to do before leaving on vacation.

But it is important to remember that if there is a plastic card, linked to the IP account, you do not need to pay with it for personal purchases or tickets, including on vacation. Although there is no such prohibition directly, this may raise unnecessary questions from the tax office. It is best to take care of transferring funds to a personal account or bank card in advance.