TOP 20 niches for the self-employed (+ income limit and taxes)

If you're looking to become self-employed and earn a legitimate income, take a look at this article. Consider the most popular niches in which you can become self-employed, as well as the taxes that he pays, fines and combination with the status of an individual entrepreneur.

Who are the self-employed

A self-employed person is a citizen who performs work without being tied to one employer (freelance), without employing hired employees, without receiving income from renting out commercial property. At the same time, he pays a tax of 6% of income.

Tutors, home cooks, cosmetologists, make-up artists, tour organizers , and other professionals can work legally, transparently, avoiding fines for illegal business activities.

TOP 20 business niches where you can become self-employed

The range of business niches in which you can work as a self-employed is much wider than the accepted restrictions. Below we will consider the top niches, which works are in demand.

IT-sphere

More and more people are going to freelance. IT sphere is one of the most demanded areas. An unstable economy forces owners to reconsider their expenses. It becomes profitable to hire self-employed people through freelance exchanges.

The most requested services are:

• administration;
• programming;
• data analysis;
• web, graphic design, layout of articles, news, books;
• technical support;
• computer repairman;
• copywriting;
• promotion, maintenance of social networks, websites, blogs.

Motor transport

The motor transport sector is also quite attractive and well paid.

Services that can be performed by the self-employed:

• leasing personal vehicles, special equipment, provided that the self-employed person will drive them himself.
• independent transportation of goods, passengers;
• car wash;
• towing, evacuation of cars;
• provide driver services for individuals and legal entities.

Beauty sphere

Many women leave some care procedures for themselves in the hands of professionals. The beauty sphere is developing and replenished by specialists:

• nail service master (manicure, pedicure);
• beautician;
• make-up artist, browist, eyelash extension master;
• hair stylist, hairdresser, colorist;
• epilation master (sugaring, waxing);
• stylist;
• tattoo and piercing master. Separately, permanent makeup masters are singled out.

Education

Education has long gone beyond the traditional. The demand for self-education and self-development courses is growing. The scale of the Internet allows you to conduct classes not only offline, but also online. This allows you to make classes convenient and affordable.

The transition of traditional education to online is also developing. The development of this niche creates a lack of specialists:

• tutors for school programs, as well as additional education;
• coach in the field of business education, psychology and other areas;
• teacher.

Also, the opening of children's development centers will be a profitable business.

You can teach:

• mental arithmetic;
• financial literacy;
• robotics;
• language classes;
• preparation for school, USE;
• drawing and other areas.

Clothing and footwear, interior

It has become much easier to engage in tailoring, repairing clothes, shoes, because you no longer need to open an atelier. But it is important to remember that a self-employed person is not entitled to sell labeled products, which include products made from natural fur and leather. It is also forbidden to sell jerseys. Repairing or adjusting to a figure, as well as sewing products from them, is not considered a violation, but is included in the list of permitted services.

Services in this niche include the provision of services:

• tailoring, repair of clothes, shoes, bed linen, interior decor elements;
• development of patterns, technical documentation for tailoring a batch of products;
• fashion designer services.

Food

You always want to decorate the festive table with something special. Catering professionals will come to the rescue and help set the table, cook something unusual. The self-employed may provide the following services:

• catering - servicing off-site events, with the provision of food, drinks, table setting, event servicing. The law does not prohibit collaboration with the same self-employed;
• baking, bread, cakes, cooking other desserts;
• cook services.

Health

Many health professionals can start working for themselves, but without involving other staff. However, there are some limitations. For example, for massage therapists. There are general massage, in different directions (relaxation, hakim, Thai and others), and medical. Working with the latter requires a medical license and does not fall under the self-employment niche.

A popular niche in this area is psychology.

• Work in psychological counseling is not subject to licensing, a completed education of a psychologist is sufficient.
• There are a lot of ways to earn money.
• Psychological counseling in a narrow niche, conducting trainings, educational programs, psychological games, and other areas brings a decent income.

Maintaining physical health and attractiveness is helped by fitness trainers and nutritionists . They can also pay professional income tax and work independently.

Demanded areas are:

• psychology;
• speech therapy;
• dietetics;
• masseur services;
• services of a fitness trainer or instructor.

Information Services

The development of sales of products, services, the development of a personal brand require the services of specialists in the field of marketing, advertising, and promotion. Specialists in setting up targeted advertising, SMM managers, copywriters, marketers can work self-employed, leading several projects.

The services in demand in this niche are translation services . An interpreter can both translate texts from a foreign language and accompany meetings where his services are required.

The category of information services includes ceremonial services . Funeral services are a separate category, since they can be performed under the following conditions: the presence of secondary vocational education, special training, work experience in a funeral agency from 2 years.

Photo, video shooting

Capturing events or images for memory is not possible without photography or video. Professions photographer, videographer are in demand at any time. The tax on professional income allows them to come out of the shadows, to increase their income legally.

Earnings of a photographer, videographer in the field of:

• SMM shooting . The development of a personal brand, product advertising requires beautiful images presented in social networks, on advertising banners. Here it is difficult to do without professional photography;
• shooting significant events: weddings, anniversaries, corporate parties, birthdays, events - sports events, children's photography;
• organization of photo tours. As a rule, it is carried out in collaboration with a stylist, make-up artist;
• sale of photobooks;
• sale of photos on photo stocks;
• subject shooting for advertising catalogs.

Animal care

Some types of pet care can be left in the hands of professionals. A self-employed person cannot open a clinic, treat animals, but can provide cosmetic services. Grooming includes cutting nails, hair, cleaning ears. Such services are in demand both for ordinary pets and for show animals (cats, dogs). In such cases, groomers do wool styling for some breeds of animals.

Also suitable for this category are those who walk dogs for money, take them for temporary maintenance.

Types of work in demand in this niche:

• grooming;
• training;
• vaccination;
• overexposure of animals.

Domestic services

No matter how strange it may sound, but not all home maintenance work can be done independently. The reason may be a lack of time, knowledge, skills in certain areas. For these purposes, it is rational to use the services of specialists.

In this area are in demand:

• electricians, plumbers;
• household assistants: cook, nanny, nurse, governess, watchman, gardener;
• cleaning professionals;
• dry cleaning at home.

Rent

Renting housing, transport, equipment rental, and other property can bring in a decent income, while being taxed at a low rate. Note that renting commercial real estate is prohibited.

Popular sources of income in this niche:

• rental of long-term housing, by the day;
• rental of vehicles, special equipment, motorhomes, provided that the self-employed person does not use hired persons;
• rental, storage of equipment: sports, construction and other;
• photo booths, photo zones (often in demand at large events), photo props for thematic, subject, advertising shootings;
• rental of scooters, bicycles, children's electric cars;
• rental of carnival, wedding, evening dresses and accessories.

Agriculture and landscaping

Self-employment in agriculture involves the sale of fruits, berries, livestock products grown on your own plot of land or farm. It is allowed to sell products to individuals and legal entities.

Earning a niche agriculture can have multiple sources of income:

• sale of vegetables, berries, herbs, frozen products;
• animal husbandry. For subsidiary farms, it is allowed to grow not only cows, pigs, chickens, rabbits, but also nutria, mink, bees, and other valuable animals. Earnings from them is the sale of meat, leather, furs;
• sale of seedlings, seeds
• smokehouse services;
• work on the ground for third parties;
• sale of compost.

Separately allocate an accomplishment of territories. A beautiful lawn pleases the eye, gives a well-groomed appearance to the local area. Earnings on the improvement of territories, the creation of a green lawn, as well as the development of landscape design, the performance of work on it is a popular niche for lovers of working with the earth.

Organization and holding of holidays

They make spectacular holidays, anniversaries, events, corporate parties: animators, musicians, presenters, showmen and other artists. Despite the attractiveness of the niche, it requires constant creativity. "Corned" programs lose their relevance and zest. You can host the event yourself or by collaborating with other self-employed artists.

In this niche, one can single out the implementation of tourism services. The organization of sports tours, tourist routes to the sights of the region, mountain hikes allows a group of tourists to independently earn money for guides, guides, paying a professional tax. Provided that the organizer of the tours will conduct them himself.

Repair

Any master performing construction, repair work can become self-employed, fulfilling one-time customer orders. It is important to remember that there is an annual revenue limit of 2.4 million rubles. and a ban on hired labor. Therefore, it is worth refraining from major construction work, preferring smaller ones that can be done on your own.

Demanded destinations:

• household repairs;
• equipment repair, etc..

Own production

Homemade products are in demand among connoisseurs of exclusive goods. This niche is occupied by:

• metalworking specialists: blacksmiths, welders. Blacksmiths create various metal souvenirs, forge decorative interior elements;
• woodworking specialists: carpenters, cabinetmakers (making furniture from solid wood);
• assemblers of cabinet furniture , including furniture from industrial manufacturers;
• tailors (custom made clothes);
• manufacturers of souvenir products (clay products, embroidery, dolls);
• decorative decor. Most often, painting of souvenir blanks, walls, sewing interior decor elements (pillows, bedspreads, toys);
• bakery products.

It is important that the products are handmade. You can sell products at exhibitions-fairs, sale in stores, provided that non-industrial products are sold there, through marketplaces, social networks.

Sport

The sphere of sports is replenished with self-employed coaches and instructors. You cannot open a fitness club yourself, but you can rent time in the club, recruit clients and conduct classes. Group and individual training is allowed. However, when renting time in a fitness club, there are limitations. A self-employed person is prohibited from renting a hall in the club where he was previously employed. Only after 2 years, after the rupture of labor relations with him.

The legislation allows free fitness trainers to rent their own premises and conduct classes there. However, it will be necessary to coordinate with the relevant authorities.

Economics and finance

Many financial professionals find their way into freelancing. Many accountants, economists prefer freelance work to work in the office. Persons for bookkeeping, tax calculation and other issues related to bookkeeping and document management.

Legal services

Many legal services are episodic. Therefore, a self-employed lawyer can provide legal support services to clients. The exception is services: notaries, mediation, advocacy.

Frequent service areas:

• tax advice;
• legal services;
• other advisory services.

Services without qualification

Without having any specialty or special skills, you can take your business niche by providing services:

• loader to help an individual, organization. Often in demand when moving;
• security services;
• seasonal agricultural workers;
• helpers at the construction site.

Before starting a business, it is worth considering all the pros and cons of each form of doing business, generating income.

The status of self-employed allows you to evaluate your entrepreneurial qualities before entering into a big business. Having advantages in paying taxes, pension contributions, an expanded range of activities, it allows a novice businessman to understand whether this is his niche, to look for growth points for obtaining a larger status.

Being self-employed allows you to increase income for those who are in employment, where there is an income ceiling. Combining with employment allows not only to increase income, but also to retain the right to receive a labor pension.

The flow of new business ideas never stops. You might think that every business model has passed the test at some point, but there are always new market gaps and niches that a business idea needs to fill. The reason for this is, first of all, the constant changes that we humans (or rather, we consumers) are subject to. Our needs change with the environment. This, in turn, pleases entrepreneurs, because it gives them the opportunity to bring a service or product to the market that satisfies exactly this need.

Trends are also very important.

Not only the world of fashion, but also the world of founders is subject to constant ups and downs: what is on everyone's lips today may be completely out of the question tomorrow. This applies to both clothing items and business ideas. For example, the following models are currently working very well:

• delivery services;
• Recycling projects (keyword: sustainability);
• e-commerce startups;
• eHealth startups;
• E-mobility startups.

Who can register as self-employed

You can become self-employed if you:

work independently, without hired persons;
the type of activity is not included in the prohibited list;
your annual income does not exceed 2.4 million rubles.
It is possible to obtain the status of self-employed pensioners. At the same time, the right to receive a pension remains. They also need to register and pay taxes.

Those who cannot become self-employed are:

• receives income from the sale of excisable goods;
• receives income from the resale of used goods;
• receives income from the sale of real estate, cars;
• leases commercial real estate;
• offers intermediary services;
• provides services of a lawyer, mediator, appraiser, notary, arbitration manager.

Pros and cons of self-employed and self-employed

The advantages include:

• low tax rate;
• fast, convenient registration through the mobile application "My tax";
• there is no need to buy a cash register, connect acquiring;
• there is no mandatory payment of insurance premiums;
• no obligation to keep records, accounting.

Cons of self-employment:

• there is no possibility to hire employees;
• for the period of work in the status of self-employed, there is no accrual of seniority, except for the time of payment of voluntary pension contributions;
• the annual revenue limit is 2.4 million rubles;
• expenses are not taken into account when calculating the tax base.

How much do the self-employed pay in taxes?

The self-employed person pays a minimum of taxes, relative to other types of activities:

income tax

A self-employed person can work with both individuals and legal entities. Tax rates differ:

4% is paid from the proceeds received from individuals;
6% is paid from income from legal entities.
Within a month, the application fixes the income of the self-employed, closer to the 12th day it will calculate and set the amount payable, which must be paid by the 25th day of the next month.

Import VAT

For types of work that require imported materials, a self-employed person can bring them into Russia himself, while paying import VAT.

• property taxes
• Tax for the use of water resources
• State fees.

If the payer did not receive income for the reporting period, then nothing needs to be paid. If the tax amount is less than 100 rubles, then the tax payment is transferred to the next reporting period.

How to get a tax deduction of 10,000 rubles

Everyone who has registered the status of self-employed is entitled to receive it. At the end of the reporting period, the tax authorities calculate the deduction on their own.

A self-employed person can count on this deduction once in a lifetime. If he terminates his activity, and the amount of the deduction remains, for example, 2000 rubles, then upon re-registration he has a preferential right only to the remainder of the previous activity. Those. only for 2000 rubles.

How the tax deduction works

The tax deduction is calculated in a special way: the tax on income from individuals is reduced by 1%, from legal entities, individual entrepreneurs by 2%, until the amount of the deduction is 10,000 rubles.

For example, if the revenue from an individual amounted to 40,000 rubles. per month, the tax will be 1600 rubles. Having applied the benefit, the tax specialist will deduct 1% (400 rubles), the amount payable to tax will be 1200 rubles.

What about pension

Citizens who receive a pension for age or other reasons can also receive self-employed status. However, the amount of the pension is not reduced. Since professional tax payers are essentially unemployed, they are exempted from paying mandatory contributions. However, if a pensioner pays an insurance premium, his pension may subsequently be revised upwards.

If retirement is ahead

The law that allows you to pay professional income does not oblige you to make pension contributions to the budget. Accordingly, it is not worth counting on receiving a labor pension. At the same time, a professional tax payer can pay minimum pension contributions, counting on receiving a labor pension from the state.

If a self-employed person is employed, the employer pays pension contributions for him, then the pension will be accrued in accordance with the law.

What is the income limit for the self-employed

A professional income tax payer has this status until the annual revenue exceeds the amount of 2.4 million rubles. At the same time, there are no restrictions on revenue per month.

If the annual limit is exceeded, it is necessary to register a different tax status (individual entrepreneur, legal entity).

How to register

• Registration of a self-employed person takes place remotely through the mobile application from the State Services "My tax" . It must be downloaded from the FNSRF website or in the AppStore and Google Play applications.
• You can register at any time without visiting the tax office. To register, you need to upload your photo, scan your passport with your phone camera.
• If you have a personal account of the taxpayer, you can register through it by entering the TIN and password.

The second registration method is through the mobile application of Sberbank Online or another large bank.

• In the catalog of services, you must select the line "Own business", link a card to it.
• It is recommended to link a separate bank card (you can use a virtual one) in order to avoid confusion of receipts to the account from clients with personal receipts. This simplifies the calculation of the tax base.
• Next, enter the requested data.

After a few minutes, a notification will come from the tax office and the bank. Status registered.

Registration takes 6 working days.

Details about the mobile application "My tax"

The application "My tax" is the official application of the tax service of Russia for self-employed tax accounting. It provides a simplified interaction of the self-employed with the tax office, without visiting the latter.

The application has advantages:

• replaces the cash register, keeps records;
• registration from a phone, tablet without visiting the tax office;
• automatic receipt generation, which is easy to send to the client;
• notifies about the deadlines for payment of tax;
• generates a certificate confirming income;
• generates reports of financial activity analytics for any period.

How to issue checks to customers

To issue checks to the client, his e-mail or phone is used. The application indicates the amount, name of the service or product, selects the status of the payer (individual or organization), enters their TIN.

• The check is sent to the mail or phone number specified by the client.
• The application will automatically calculate the amount of tax at the appropriate rate.
• A check is issued to the client regardless of how the funds were received: in cash on hand or by transfer to a card.

How and why to combine sole proprietorship and self-employment

It is possible to combine individual entrepreneurs and self-employment under the conditions that the individual entrepreneur has refused to use the simplified tax system, UTII and ESHN. When registering an individual entrepreneur as self-employed, all the restrictions of the latter apply to him. It is beneficial for an entrepreneur to have the status of self-employed, in this case he:

• does not pay insurance premiums for himself;
• the tax rate when working with individuals is less;
• there is no need to buy a cash register, connect an online cash register, keep accounting records;
• for the first 6 months, a professional deduction of 10,000 rubles will be applied.

What gives the self-employed the status of an individual entrepreneur

For a citizen working as an individual entrepreneur, there are much more options for working with clients:

you can open a personal bank account and connect acquiring, which simplifies the acceptance of money from the client;
it is possible to trade in licensed and labeled goods (alcohol, tobacco, knitwear and others);
you can register with the FSS, transfer contributions and receive sick leave;
more clients of legal entities. Not all organizations are ready to enter into contracts for services with individuals, due to the large commission of payment to the account of an individual. Questions may also arise when renting a room. The landlord, in order to receive payments for rent from an individual, needs to buy and register a cash register, which creates some inconvenience and complicates bookkeeping.
employees can be recruited.
Some regions of Russia have reduced rates for the simplified and patent tax payment systems. They can be below self-employed tax rates. The patent system takes into account the potential income, which is often lower than the actual one.

How can an existing individual entrepreneur switch to NAP

The transition of IP to NAP occurs in two steps:

• Download the application "My tax", register. In this case, there will be no notifications from the tax office. You can check the registration on the website of the Federal Tax Service.
• In any way, indicate for the tax service a waiver of the current tax status. This is given 30 days. If you are late even for a day, the status of self-employed will be canceled.

For a full transition to the status of self-employed, it is necessary to pay pension contributions for the period of work as an individual entrepreneur, as well as additional contributions from income exceeding 300 thousand rubles . Individual entrepreneurs who applied the general taxation system are required to pay all taxes and file declarations on them.

How to become an individual entrepreneur on the NAP

To obtain the status of an individual entrepreneur, it is necessary to register the status of a self-employed person through the My Tax application, and then register an entrepreneurship by filling out the form P21001 .

• You can also register through the State Services portal, confirming the application with an electronic signature. The fee is not charged.
• In the absence of an electronic signature, registration can be done through a notary, a branch of the MFC, Internet accounting "My business"
• The application is considered within three business days. After registration, a notification will be sent to your email.
• In your personal account, check the status of the tax regime. If a tax on professional income is indicated, then you have been registered as a self-employed individual entrepreneur.

Why are the self-employed fined?

A self-employed person can, like anyone else, receive a fine for failing to pay tax and not issuing a check.

Penalties are provided for those who violated cash discipline by not issuing a check on time, or completely ignored, hiding income.

For the first violation, the fine is 20% of the amount of the check . In case of repeated violation within 6 months, the fine will be the amount of the outstanding check .

There is no penalty for non-payment of tax as such, but a penalty is charged for overdue days. The tax is paid before the 25th day of the month following the reporting month, the penalty is charged from the 26th day.

Indicated in the application not all income

To simplify the receipt of money from clients and the display of income, banks cooperating with the tax office offer to issue a card for the My Tax application.

All incoming payments are automatically credited to the account, generating a check. If you refuse to connect to the affiliate program, make the received income yourself, without taking into account personal income. Concealment of part of the income or untimely formation of a check will lead to penalties.

Not issued a check at the request of the client

Issuing a check to the client about the services rendered from the sale of goods is a necessity for the self-employed.

If the check was not issued, the client has the right to appeal to the tax service with a complaint. The FSN can conduct a test purchase, if a violation is detected, issue a fine. In 2019, the moratorium on checking the activities of the self-employed was lifted, so the tax authority can check transactions for any period.

Didn't pay tax on time

For the self-employed, there are no penalties for late payment of tax. However, the tax authorities will calculate the penalty and in the My Tax application, they will put up a claim 10 days after the deadline for paying the tax. The fine is calculated from the 26th at the rate of 1/300 of the Central Bank rate.

What to do if you lose your self-employed status

You may lose your self-employed status if you:

• geographically do not fit the type of activity;
• did not renounce another tax status after 30 days after registering self-employment;
• received an income of more than 2.4 million rubles per year;
• entered into an employment contract with a third party.

Cancellation of the status of self-employed leads to a change in the tax regime for individual entrepreneurs, the payment of personal income tax for an individual from income received outside the status of self-employed.

What should not be afraid of the self-employed:

• Application crash. A technical failure of the application is not a reason to impose a fine on the self-employed, while he must carry out the necessary operations immediately after the restoration of the application.
• Deal cancellation. There will be no tax on the amount of the canceled check. The tax base will be recalculated automatically.
• Calculation of personal income tax. Tax authorities can impose a fine if a complaint was received from a client for not issuing a check, and the proceeds from it were attributed to personal income.
• Account blocking. The Central Bank has banned all banks from blocking the accounts of the self-employed.

One of the most important keys to success is innovation, that is, thinking in new ways and in new dimensions. True to the motto “There is no such thing as the impossible,” founders who are willing to take risks grope their way into sometimes completely unknown areas—and are often rewarded for doing so.