Special solutions for payments to individuals

Since 2015, most middle-size companies have been revising their business schemes. As a rule, the tax burden increases significantly after such changes. Those kinds of business that are associated with payments to a large number of individuals — contractors experience a critical tax burden on the payroll if an individual is not registered as a sole proprietor.

In this case we talk about actual freelance contractors (freelancers) involved in the work at a particular time and for a certain amount of works/services. A situation in which a company deliberately disguises actually full-time employees as sole proprietors and the problems associated with it are not described here.

However, even when companies decide to reform their relationships with such individuals, they face with reluctance of individual contractors to legalize their status. As a rule, the reasons for this reluctance are as follows:

• Poor understanding of tax consequences
• Fear of facing an unknown accounting (just not knowing how to fill in a payment order for payment of tax, which is actually not so easy for a lay person)
• Poor understanding how to prepare documents for SP registration, not knowing whom to contact
• Inability/unwillingness to work with the e-banking system via the Internet
• Stereotypes of the following kind: «everybody does this way», «my friend registered as a SP and the bank blocked his account immediately», «it is easier to use a card», etc.

When optimizing such business activities, we have developed a solution together with Alfa-Bank and Kaluga Astral to minimize these negative aspects.

This presentation outlines the general procedure of interaction of all parties on SP registration, financial flows, SP accounting, tax payment, electronic document management between the SP and the company. Schematically the interaction looks as follows:

This solution offers the following main benefits:

• Online SP registration. An individual does not need to go to the tax office and fill out any application.
• An Alfa-Bank specialist will come to an individual at a convenient time and place to sign documents for opening an account.
• An individual receives money on the card according to the algorithm established by the bank. There is no need to log into the SP e-banking system every time.
• Centralized SP accounting is carried out by our company. Services are formed for such SPs without hidden additional services (e.g. in practice, there are services that provide a cheap basic tariff, but filling a tax payment order is an additional service).
• Discounts on volume: SPs receive discounts on registration services and accounting services due to the fact that the package solution is implemented.
• The company receives settings for the electronic document management with SP within 1C-EDO. There is no need for the company to wait for the signed paper documents or scanned copies from a SP.

  Description of the 1C-EDO work procedure for understanding the practical application of electronic document management

  1C-EDO allows exchanging legally significant documents with counterparties in a few seconds. This mechanism allows exchanging not only invoices but also other primary documents, such as acts, bills, etc. The process of signing and sending the document is done by pressing a single button. Incoming documents in the 1C database are generated automatically based on electronic versions received from contractors. 1C-EDO is conveniently built into standard 1C solutions. It is convenient because it requires no additional integration or downloading into external programs.

  The archive of electronic documents is stored directly in the 1C database as an integral part of it. When the database copy is created automatically, a copy of the electronic archive of documents is created at the same time.

• The company gets an opportunity to make payments according to the register, without entering a separate payment for each SP.

The service is also convenient for the following activities:

• Online advertising (lead generation) and web development— mutual settlements with web-masters (often in different regions).
• Transportation services — mutual settlements with drivers (owners of vehicles).
• Online schools of foreign languages and other educational institutions— mutual settlements with teachers (often in different regions).
• Network marketing— mutual settlements with leaders and distributors (often in different regions).