(two types of codes at the same time)

The new OKVED2 (All-Russian Classifier of Types of Economic Activities) OK 029–2014 differs significantly from the old one in terms of numbers. The codes don't match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order No. 14-st dated January 31, 2014). The transition period was until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply the new OKVED (OK 029-2014). Relevant for 2017

For today's growing business, it is necessary to always stay connected. This is especially true for entrepreneurs and organizations engaged in selling goods and services both in real life and in the Internet space (online stores).

You can raise the prestige and seriousness of your business in the eyes of customers and partners by having a multi-channel “beautiful” number with prefix 495. Moreover, you don’t need to pay a lot for this - the young developing company Clovertel provides these services for little money.

ATTENTION!!! Previously, it was enough to indicate a 3-digit code, but since July 2013 you need 4 digits (in 2018 and 2019 also 4 digits). For example, 52.42 alone is enough, it will include everything that starts with 52.4Х.ХХ

Codes of the All-Russian Classifier of Economic Activities are indicated only for income. For expenses of the organization and performance of work within the organization itself, OKVED is not needed. For example, many organizations have an accountant, but of course they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.

With help, you can keep tax records on the simplified tax system and UTII, generate payment slips, 4-FSS, Unified Settlement, submit any reports via the Internet, etc. (from 325 rubles/month). 30 days free. For newly created individual entrepreneurs, the first year is now free (free).

Select category 1. Business law (235) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (27) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (17) 10. Online cash registers (14) 2. Entrepreneurship and taxes (413) 2.1. General tax issues (27) 2.10. Tax on professional income (7) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. Personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (86) 2.9. Tax benefits (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (103) 5.1. Vacation (7) 5.10 Salary (6) 5.2. Maternity benefits (1) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (9) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application forms (12) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)

The niche of hairdressing services looks attractive for a beginning individual entrepreneur, but at the initial stage questions often arise - how are hairdressing services for individual entrepreneurs designated in OKVED, how to enter into an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, in rural areas you cut your hair people can simply work at home without registering legally, then in the city supervisory services are vigilantly monitoring entrepreneurs.

What OKVED codes are suitable for a beauty salon or hairdresser?

The market for beauty salons, studios and hairdressing services looks attractive for starting a business, since people will always have haircuts, manicures, perms, etc., and such an enterprise is likely to be in demand by consumers. But, like any business, it requires proper registration, in particular, the choice of business activity (type of activity) in the OKVED code directory.

The abbreviation hides the All-Russian Classifier of Types of Economic Activities. It specifies all types of economic activity that entrepreneurs are allowed to engage in on the territory of the Russian Federation.

When registering as an individual entrepreneur, a businessman is required to choose the code of the area in which he plans to work. You can indicate several options, but one will appear in the papers as the main one. If you plan to provide hairdressing services, the corresponding classifier code is included in the application.

According to the classifier, code 96.02 is suitable: it encrypts the provision of services by beauty studios, salons, and hairdressers.

These include:

• washing hair, cutting it, coloring it, trimming hair, styling it, highlighting procedures, curling, etc.;
• shaving, trimming mustaches and beards;
• facial massage, manicure services, makeup.

Important: the production of wigs is not included in this group.

The 96.02 cipher is divided into two subcategories.

96.02.01. This combination codes hairdressing services to the public (PU):

• PU to all categories of people;
• hair washing, coloring, hair perm, haircut, wig repair (but not production), hair styling services, etc.

Code 96.02.02. Cosmetic services are encrypted here:

• make-up, make-up of all types;
• applying cosmetic masks;
• eyebrow and eyelash tinting, eyelash extensions, perm procedures, shape correction;
• massage treatments on the neck, facial skin;
• comprehensive measures for caring for the skin of the neck and face;
• manicure;
• hand skin care;
• pedicure;
• nail extension;
• cosmetics and hygiene of the client’s feet;
• other popular services: SPA, etc.

Until July 11, 2017, OKVED standards version 029-2001 were applied to beauty salons, studios and hairdressing salons. But from the specified date another one is valid - ver. 029-2014.

If an individual entrepreneur plans to work without hiring employees, he, of course, should not enter into an agreement with himself. But if an outsider is hired for the position of hairdresser, the businessman is obliged to formalize it properly by registering the employment relationship.

A typical employment contract includes:

• Full name of the entrepreneur and the hired employee, details of the individual entrepreneur;
• subject of the contract. This section indicates the position, place of work, mode (main job or part-time), subordination, working conditions, etc.;
• validity period and probationary period;
• terms of remuneration;
• working hours and rest hours, vacation policy;
• duties of a hairdresser and his rights;
• a similar point regarding the employer;
• insurance terms, if applicable;
• responsibility of each party;
• terms of termination of the contract;
• a number of final provisions relating to legal validity and dispute resolution;
• details of the individual entrepreneur and employee.

Sample agreement:

If necessary, section 6 can be supplemented with clause 6.3, according to which the obligations and rights of individual entrepreneurs arise from labor legislation and other legal acts, agreements and paragraphs of the collective agreement.

This is a key issue for the entire organization of an individual entrepreneur’s business, because the entrepreneur will have to interact with the tax authorities in any case. At the same time, it is the inalienable right of every businessman to use the form of taxation that is convenient for him personally, and it is important not to make a mistake in choosing.

Important: the choice is made immediately when applying for business registration! If the individual entrepreneur does not indicate the system immediately, within thirty days he will be transferred to OSNO - the general procedure for paying taxes.

Simplified taxation system

Since the staff of a hairdressing salon is usually small, as is the turnover, the simplified tax system looks like a suitable option.

The individual entrepreneur will have to decide on what he will pay taxes:

• total income;
• taxation of profits “income minus expenses”.

In the first case, the rate will be 6 percent, in the second - 15. If more than 60 percent of earnings are spent on hairdressing salon expenses, it is more convenient to use income tax. Otherwise, working at a 6 percent rate will be more profitable.

Payments to the tax office are made once a quarter, and reporting is submitted at the end of the year. And, of course, it is mandatory to equip the hairdresser with a cash register (and since 2017, the connection of cash registers to the OFD system is gradually being introduced for sending fiscal documents to the state online storage).

UTII

This choice is quite widespread among hairdressers and beauty salons. A single tax on imputed income looks like the best option when the size of the salon is very small, and there are only a few people on staff, including the individual entrepreneur himself. As the enterprise grows, tax policy will probably have to be revised.

The formula for calculating UTII looks like the product of the number of employees, the base profitability (7,500 rubles, for a given income tax), the deflator coefficient, the base profitability adjustment indicator and the tax rate.

Working under UTII, the hairdresser also contributes funds to extra-budgetary funds, while receiving the required tax benefits - but not more than half of the amount required for payment.

Reporting is submitted quarterly, UTII allows you to work without a cash terminal and a current bank account.

This reduces the patent tax system. With it, an individual entrepreneur buys a tax patent for a certain period - from a month to a year.

By declaring its intention to work according to this scheme, the hairdresser complies with:

• it is expected to earn no more than a million rubles per year (for small cities. In large cities with a population of over a million, the amount increases by 3-10 times);
• the number of employees will not exceed 15 (in one premises or branch);
• An individual entrepreneur does not enter into relations of the type of joint property management or contractual partnership.

All tax payments consist of paying for a patent, its price is 6 percent of expected income. There is no need for lengthy registration with a large package of documents, in addition, the PSN can be extended by notifying the Federal Tax Service by registered mail until December 20 of the current year.

Installing a cash register is not required, but it is required to record customer payments in a special income book. It is compiled according to a special form (available on the Federal Tax Service website, where it can be downloaded and printed).

In legal terminology, this method of recording revenue is called the “cash method.”

Payment for the patent must be made before the expiration of its term, if there is one - up to six months. If it is valid for 6-12 months, the contributions can be divided: a third - no later than the 90th day from the beginning of the document, the rest - until the expiration of the patent period. An individual entrepreneur who forgets to transfer funds on time is forcibly transferred to the general system, and will only be allowed to return to UTII the next year.

As you can see, choosing which option to pay taxes on is not that difficult. You just need to calculate how it is more profitable to act, and do not forget to transfer the fees on time, and then the beauty salon or hairdresser will generate a stable income and not cause trouble.

Always be aware

How can you find out about the most important new products without going to international conferences and without following news every day from the websites of leading cosmetic brands? Participants of the Cosmo Expo know the answer; they know where to publish their information and announcements of educational events.

New OKVED codes

The Federal Tax Service of the Russian Federation disseminated information on June 23, 2016 about the transition from July 11 of this year to new OKVED codes (All-Russian Classifier of Economic Activities).

From July 11, 2016, legal entities and individual entrepreneurs, when registering business entities, must indicate activity codes according to the new edition of the All-Russian Classifier of Types of Economic Activities OK 029-2014.

For those enterprises that were registered previously, tax officials will independently enter new OKVED codes into the documentation.

Experts at the Cosmo-Expo cosmetic exhibition It is recommended that, while the topic is fresh, all owners of beauty salons and cosmetology clinics check the codes that are currently entered into the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

Attention legal entities! Often, when checking, we see that the company has entered a lot of extra codes with types of activities. But what he is currently doing did not contribute. In 2016 alone, we found two beauty salons whose list of codes did not contain codes related to medical activities. How they could get a license to practice medicine is a big mystery))

If the code of your main activity is not in your documents, then you need to read the LLC Charter. If it allows you to engage in any type of activity, simply make changes to the Unified State Register of Legal Entities; if the Charter already contains a certain list of types of activities, and you need a new one, change the charter and make changes to the Unified State Register of Legal Entities.

The law does not limit the number of activities you choose to enter.

Since July 11, 2016, new OKVED codes for business activities have been applied. The set of codes depends on the types of activities that the beauty salon will engage in.

The list of activities for a beauty salon is varied and includes various services provided to the population.

As a rule, beauty salons operate providing a full range of services, which includes hairdressing services, cosmetic services, solarium services, and massage services.

Which OKVED code should an individual entrepreneur choose to provide hairdressing services in 2018?

In this case, all activities must be officially registered. In addition, a company or individual entrepreneur in a beauty salon, as related services, can offer clients for sale manicure items, accessories, body care cosmetics, including oils, creams, clothing items (for salons), and jewelry.

There is also a wholesale sale of cosmetics.

OKVED codes for a beauty salon:

• 96.02 — Provision of services by hairdressing and beauty salons
• 96.02.1- Providing hairdressing services
• 96.02.2 - Provision of cosmetic services by hairdressers and beauty salons
• 96.09 — Provision of other personal services not included in other categories
• 47.75 - Retail trade of cosmetics and personal hygiene products in specialized stores
• 47.74 — Retail trade of products used for medical purposes, orthopedic products in specialized stores
• 47.71 — Retail trade in clothing in specialized stores
• 96.04 - Physical education and health activities, the group includes the use of baths, saunas, solariums
• 46.45 — Wholesale trade of perfumes and cosmetics
• 46.45.1- Wholesale trade of perfumes and cosmetics, except soap

OKVED codes for a beauty salon are given using the example of the new code classifier OK 029-2014 (NACE REV. 2). Some types of beauty salon activities may require a license.

LLC Accounting Company Aspect-Consulting provides accounting services for LLCs and individual entrepreneurs in St. Petersburg and the region.

You may be interested in the following information:

Declaration of UTII

Accountant consultation

Extract from the Unified State Register of Legal Entities, Unified State Register of Individual Entrepreneurs

Submission of zero reporting in electronic form

Filling out applications

New OKVED codes for a hairdressing salon (beauty salon) 2018

Hello, Victoria!

In order to open a massage parlor, you can register both an individual entrepreneur and an LLC.

Individual entrepreneurs and LLCs are required to pay insurance premiums:

LLC from the moment of concluding employment contracts, monthly from the amount of wages of employees (including directors):

Pension Fund of the Russian Federation – 26%;

Social Insurance Fund of the Russian Federation – 2.9%;

Federal Compulsory Medical Insurance Fund – 3.1%;

Territorial compulsory health insurance fund – 2%.

From the moment of registration, an individual entrepreneur is obliged to pay insurance premiums for himself to the Pension Fund, FFOMS and TFOMS in the amount of:

FFOMS – 3.1%;

TFOMS – 2%.

Insurance premiums for individual entrepreneurs are paid based on the minimum wage. Minimum wage = 4,330 rubles (since 2012, minimum wage = 4,611 rubles).

If you provide massage services in a beauty salon, and if a taxation system in the form of UTII has been introduced on the territory of the municipality, then massage and sauna services provided to individuals in a beauty salon are subject to UTII taxation. OKVED code in this case is 93.02 - Provision of services by hairdressing and beauty salons.

The OKUN section with code 019300 \"Hairdressing salon services\" includes, among others, such services as:

— facial and neck massage (code 019326);

— hygienic massage, skin softening, paraffin wrapping of hands (code 019329);

- softening, toning baths and foot massage (code 019332).

If these services are provided by organizations and individual entrepreneurs that are not related to bathhouses and hairdressing salons, then taxation is carried out in accordance with other taxation regimes (OSN, simplified tax system, patent).

The taxpayer’s transition to the simplified tax system is of a notification nature. In order to apply the simplified tax system, you must, within 5 days from the date of registration of your business activity, submit an application for transition to a simplified taxation system to the tax authority at your location. In the application, the taxpayer must select the object of taxation that he will use to calculate the tax: “income” or “income reduced by the amount of expenses.”

When choosing an object of taxation (\"income\" or \"income minus expenses\"), you must independently evaluate the most profitable option. If the activity is associated with significant expenses, the object of taxation "income minus expenses" is more profitable. In this case, taxable income will be reduced by the expenses incurred.

Individual entrepreneurs carrying out the types of business activities listed in clause 2 of Art. 346.25.1 of the Tax Code of the Russian Federation, the use of a simplified taxation system based on a patent is permitted. In accordance with paragraphs. 37 clause 2 art. 346.25.1 of the Tax Code of the Russian Federation, individual entrepreneurs providing hairdressing and beauty salon services have the right to apply a simplified taxation system based on a patent.

Taking into account the above, an individual entrepreneur has the right to provide services for facial and neck massage, hygienic hand massage, foot massage using softening herbal baths, if he applies the simplified tax system based on a patent for the type of activity \"Providing services of hairdressing salons and beauty salons\".

If you do medical massage, then the OKVED code will be as follows: 85.14.1 - activities of paramedical personnel.

For more detailed consultation, you can contact the “Center for the Promotion of Small and Medium-Sized Enterprises” at st.

Beauty saloon

Nikitina 3B, tel. 276-36-00.

More articles on the topic

OKVED massage services