Job coach tempting for many. You deal with the case in which really are good, are the boss himself, and sometimes for not even need to leave the house.
But to start work without a tutor registration of this activity - illegal.
How correctly arrange tutoring?
You can create your own organization aslegal person (refer to Article 51 of the Civil Code). To enter into a contract with a student you will be set up on behalf of the company. Themselves with the act of the working of the company (the teacher) If tutoring for you - a family business, a second person can be issued as a hired worker.
Find out whether you need to obtain a license for the provision of these services in educational activities in which you plan to specialize.
If you do not plan to expand its business andtutoring together with someone else in the form to tutoring as a self-employed. In this case, you register as an individual entrepreneur.
The license in this case, you do not need, as a matter of law (Sec. 2, Art. 48 of the Act of July 10, 1992 № 3266-1) you are self-teaching.
Define the look of your economic activity. This is essential for correctly handling the payment of taxes. Usually tutoring services fall into USN (simplified tax system) in accordance with para. 2 of Art. 346.25.1 of the Tax Code. According to this scheme, the tax you have to pay 6% of the profits to the state.
To determine which type of tax you have to pay, check out the National Classification of Economic Activities (NACE). Surely you will fall into these categories:
-110,000 Services obrazovaniya- system
- 111000 Services in preschool vospitaniya-
-112,000 Services in secondary obrazovaniya-
- 113000 Services in higher education.
Note that contrary to popular opinion, under UTII (single tax on imputed income) job tutor misses.
Having self-employment, with each student you contract for onerous provision of services (Art. 779 of the Civil Code).