Combination

[Шубкин Р.Л.]

Hello colleagues.

Earlier, the forum highlighted the issues regarding the combination of the activities of individual entrepreneurs (detective) and activities under an employment contract, however, the topic ( https://forum.detective-agency.inf...0% BD% D0% BE% D1% 81% D1% 82% D0% B8.4517 / ) left in the direction of a possible conflict of interest, although relevant and worthy of development.

I believe that many are faced with a situation where - an entrepreneur with a license of BH decides to find a job and act as an employee or the sole executive body and founder of a legal entity.

According to Art. 7 of the Law of the Russian Federation No. 2487-1 "On b / w and protection activities in the Russian Federation" - "... Detective activity should be the main activity of a private detective .."

According to the Decree of the Government of the Russian Federation dated 01.12.2005 N 713 (as amended on 06/17/2016) "On approval of the Rules for classifying economic activities as a class of professional risk" - Article 9: “The main type of economic activity of a commercial organization is the one that, according to the results of the previous year, has the largest share in the total volume of products and services rendered.”
By the order of Rosstat dated December 31, 2014 N 742 in (as amended on February 4, 2016) "On Methodological Instructions for Determining the Main Type of Economic Activity of Economic Entities Based on the All-Russian Classifier of Economic Activities (OKVED2) for the Formation of Consolidated Official Statistical Information" in Art. 2 "Definition of the main type of economic activity" - main economic activity for individual entrepreneurs determined using the criterion of "revenue" (including taxes and similar mandatory payments) from the sale of goods, products, works and services. Moreover, the indicator "revenue ..." reflects the total amount of all revenues associated with settlements for goods sold (services) .. In determining revenue, the amount of taxes presented to the buyer (purchaser) of goods (work, services, property rights) is taken into account.

Thus, if in the settlement account of the individual entrepreneur (or on the cash register) with the main OKVED 80.30 there are funds that are smaller in volume than the proceeds from the sale of OKVED services well, for example .. "rendering legal services", or less than the net income for net of taxes for 1 year under an employment contract in an LLC (of course half-time), the private detective loses the right to a license.

I ask colleagues who are faced with the reason for recalling a detective license on the basis "DO NOT BE THE MAIN ACTIVITY" to join the topic, share experience.

 

[Андрей Захаров]

It seems that in this case, one should not confuse the concept of “revenue” received by an individual entrepreneur as the subject of an entrepreneurial activity and money received by a person who is at the same time a purely natural person-employee under an employment contract, for which he receives wages on the basis of namely, an employment contract and an individual entrepreneur who provides services without being an employee on an employment contract .... Therefore, perhaps the topic requires discussion .... But in principle, I do not think that it will be relevant enough .... At least I don’t remember in a long enough practice that licenses would be deprived precisely for these reasons .... And besides this, I think there is no reason to apply the requirements that apply to a business entity (IP) to a hired individual an employee who has entered into an employment contract in accordance with the norms of the Labor Code ....