Working as a tutor is tempting for many. You are engaged in a case in which you really understand, you are the boss of yourself, and sometimes you do not even need to leave your home for work.
But starting a job as a tutor without registering this activity is illegal.
How to properly arrange tutoring?
You can create your own organization asA legal entity (be guided by Article 51 of the Civil Code of the Russian Federation). To conclude a contract with a student you will be on behalf of the established company. But at the same time to act as a working company (teacher) If tutoring for you is a family business, the second person can be registered as a wage worker.
Find out if you do not need to get a license to provide that type of services in the educational activities on which you plan to specialize.
If you do not plan to expand your business andTutoring together with someone, formalize tutoring as an individual work activity. In this case, you register as an individual entrepreneur.
In this case, you will not need a license, since from the point of view of the law (paragraph 2 of article 48 of the Law of 10 July 1992 No. 3266-1) you are engaged in individual pedagogical activity.
Determine the type of your economic activity. This is necessary for the correct payment of taxes. Usually tutoring services fall into USN (simplified taxation system) in accordance with cl. 346.25.1 of the Tax Code. Under this scheme of taxation, you will have to pay the state 6% of the profits.
To determine what type of tax you must pay, check out the All-Russian Classifier of Economic Activities (OKVED). Surely you will fall into these categories:
-110000 Services in the education system-
- 111000 Services in the system of preschool education-
-112000 Services in the system of secondary education-
- 113000 Services in the system of higher education.
Please note that contrary to popular belief, under the UTII (single tax on imputed income), the work of the tutor does not fall.
Having issued individual entrepreneurship, with each student you conclude a contract for paid provision of services (Article 779 of the Civil Code of the Russian Federation).