Federal Tax Service specialists explained how and in what areas Novgorod teenagers can become self-employed

Summer holidays are a time for many schoolchildren to earn some extra money. Many young residents of Veliky Novgorod prefer to diversify their vacation with work. At the same time, it is common for teenagers not only to get hired, but also to work for themselves. Employees of the Federal Tax Service tell us how, within the framework of the current labor legislation, children can practice being self-employed.

“The legislation of the Russian Federation provides for the possibility of registering minor individuals as individual entrepreneurs and applying a special tax regime “Tax on professional income,” experts report.

In this case, schoolchildren act as individuals, they must be at least 14 years old. The right to run their own business, the income from which is subject to the professional tax, is provided for by the Civil Code of the Russian Federation, if

• there is written consent from the legal representatives of the minor - his parents, adoptive parents or guardian to conclude transactions in connection with the above-mentioned types of activities (clause 1 of Article 26 of the Civil Code of the Russian Federation);
• a minor is recognized as fully capable in connection with entering into marriage (clause 2 of Article 21 of the Civil Code of the Russian Federation);
• the teenager is declared fully capable by a decision of the guardianship and trusteeship authority or by a court decision (Article 27 of the Civil Code of the Russian Federation).

Today, the most accessible activities for minors are photography and video shooting, copywriting, making confectionery, selling handicrafts, providing courier services, and others.

The process of registering as self-employed is simple and designed so that the taxpayer can register and interact with the tax service without leaving home. You can register as self-employed in one of the following ways:

• via the mobile application of the Federal Tax Service of Russia “My Tax”;
• through the personal web-account “My Tax”, located on the website of the Federal Tax Service of Russia;
• through any credit institution or bank that carries out information interaction with the Federal Tax Service of Russia;
• through the Unified State Services Portal.

" The self-employment regime provides for two tax rates: 4% for the provision of services and sale of goods to individuals and 6% for legal entities and individual entrepreneurs. Individuals without hired workers who provide services or sell self-produced goods and earn up to 2.4 million rubles per year can become payers of the tax on professional income (Part 2 of Article 4 and Part 2 of Article 6 of Federal Law No. 422-FZ of November 27, 2018). At the same time, Federal Law No. 422-FZ does not provide for additional restrictions on types of activities in relation to minors ," the Federal Tax Service reminds.

It is important that when a taxpayer first registers as self-employed, he is given a tax deduction in the amount of 10,000 rubles.

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