Legal issues of online school registration
Posted: Wed Jan 22, 2025 4:03 am
All the nuances of organizing the learning process are described in detail in the legislative documents of the Russian Federation. An important condition is that activities in the field of education are subject to licensing. Thus, educational organizations and individual entrepreneurs are required to obtain a license. Those people who carry out direct training, that is, tutors, are not required to obtain this document. A license is necessary if it is planned to issue an official document on education (primary, secondary, higher). But since online schools do not issue official crusts, they do not need a license.
The organizational and legal status (LLC or IP) of the future school depends on the scale of its activities, or more precisely, on the size of the profit. At first, experts recommend registering as an IP, which will require a little time and a small number of documents. To simplify the registration process, you should use the services of various services that generate lists of documents for certain types of activities.
IP OOO
Pay the minimum insurance premium + 6% tax under the simplified tax system/patent fee Pay tax (simplified tax system is possible) + personal income tax 13%
Registration is easier, less skype database hassle with the tax office, no accounting required A complex system, lots of paperwork, difficult without a full-time lawyer-accountant
After paying employees, the remaining money can be put in your pocket The profit belongs to the organization and can only be received in the form of wages.
In case of bankruptcy you will have to pay everything with your property In case of bankruptcy, you will only have to pay the minimum authorized capital
As can be seen from the comparison table, the main difference between an online school for individual entrepreneurs and LLCs is scale. The larger the organization, the more people trust it, but the tax deductions are also higher. If the organization's income is from one million rubles, then they choose LLC, and if less, then individual entrepreneurs.
Hiring employees for an online school and paying taxes
After the IP is registered, it is necessary to understand the issues of taxes and employment. For individuals, when hiring employees, there are two options - a traditional employment contract and a civil law contract. The first document is ideal for sellers of goods who stand behind the counter for a certain time and receive a salary for this twice a month.
For a private individual, it is more profitable to pay for work by the piece, for which a civil-law contract is better suited. This document specifies only the period (two weeks, a month, etc.) during which the employee must complete his work. Thus, a teacher can devote 60 minutes a day to one student, and at the end of the period, a salary is formed for the time actually worked in accordance with the contract.
Hiring employees for an online school
Recently, there have been more frequent cases of tax inspections reclassifying concluded PGH contracts into employment contracts for various reasons. Therefore, it is necessary to approach the conclusion of a contract thoughtfully, since the fine for individual entrepreneurs for reclassifying a contract will be from 5 to 10 thousand rubles, and for LLCs, several times more.
The advantage of being an individual entrepreneur is that you don’t have to pay many taxes:
Tax (regular or simplified tax system).
Fixed fee for the patent - "Training of the population in courses and tutoring". Depending on the region, it can vary from 2 to 30 thousand rubles. Therefore, it is recommended to choose a region with a minimum fee and contact a notary (his seal is needed to certify the patent). You cannot hire more than 15 people and make revenue more than 60 million per year, otherwise the patent can be taken away.
Contribution to the Pension Fund of the Russian Federation, which is a fixed amount + 1% if the income threshold of 300,000 rubles is exceeded.
An individual entrepreneur working under a simplified taxation system must submit reports to the tax office once a year. If there is a patent, and the report reflects zero income, then it must also be submitted before April 30 of the year after the end of the tax period. If the individual entrepreneur has not hired anyone, then no reports are required. In the case of hiring employees, reports are submitted to the tax office, to the pension fund - once a month, to the social insurance fund - once a quarter.
There are certain obligations for the landing page, which consist of providing a subscription and sales page. The first is the face of the school or the main page, and the second reflects the rates and conditions.
And finally, it is necessary to prepare an offer and privacy policy, since without them, most banking institutions will not accept individual entrepreneurs and schools.
How to achieve multiple growth in traffic and sales from your website?
Alexey Boyarkin
Dmitry Svistunov
Head of SEO and Development
Read more posts on my personal blog:
I have always been concerned about the issue of moving to a fundamentally new level. So that the indicators would grow not by 2 or 3 times, but by several orders of magnitude. From a thousand visits to ten thousand or from ten thousand to a hundred thousand, if we are talking about a website, for example.
And I know that such leaps are always the result of painstaking work in five areas:
Technical condition of the site.
SEO.
Collection of site semantics.
Creating useful content.
Working on conversion.
And at the same time, every manager needs an increase in sales and the number of applications from the site at the moment.
To get this growth, download our step-by-step template for increasing sales from the site:
Download template
The organizational and legal status (LLC or IP) of the future school depends on the scale of its activities, or more precisely, on the size of the profit. At first, experts recommend registering as an IP, which will require a little time and a small number of documents. To simplify the registration process, you should use the services of various services that generate lists of documents for certain types of activities.
IP OOO
Pay the minimum insurance premium + 6% tax under the simplified tax system/patent fee Pay tax (simplified tax system is possible) + personal income tax 13%
Registration is easier, less skype database hassle with the tax office, no accounting required A complex system, lots of paperwork, difficult without a full-time lawyer-accountant
After paying employees, the remaining money can be put in your pocket The profit belongs to the organization and can only be received in the form of wages.
In case of bankruptcy you will have to pay everything with your property In case of bankruptcy, you will only have to pay the minimum authorized capital
As can be seen from the comparison table, the main difference between an online school for individual entrepreneurs and LLCs is scale. The larger the organization, the more people trust it, but the tax deductions are also higher. If the organization's income is from one million rubles, then they choose LLC, and if less, then individual entrepreneurs.
Hiring employees for an online school and paying taxes
After the IP is registered, it is necessary to understand the issues of taxes and employment. For individuals, when hiring employees, there are two options - a traditional employment contract and a civil law contract. The first document is ideal for sellers of goods who stand behind the counter for a certain time and receive a salary for this twice a month.
For a private individual, it is more profitable to pay for work by the piece, for which a civil-law contract is better suited. This document specifies only the period (two weeks, a month, etc.) during which the employee must complete his work. Thus, a teacher can devote 60 minutes a day to one student, and at the end of the period, a salary is formed for the time actually worked in accordance with the contract.
Hiring employees for an online school
Recently, there have been more frequent cases of tax inspections reclassifying concluded PGH contracts into employment contracts for various reasons. Therefore, it is necessary to approach the conclusion of a contract thoughtfully, since the fine for individual entrepreneurs for reclassifying a contract will be from 5 to 10 thousand rubles, and for LLCs, several times more.
The advantage of being an individual entrepreneur is that you don’t have to pay many taxes:
Tax (regular or simplified tax system).
Fixed fee for the patent - "Training of the population in courses and tutoring". Depending on the region, it can vary from 2 to 30 thousand rubles. Therefore, it is recommended to choose a region with a minimum fee and contact a notary (his seal is needed to certify the patent). You cannot hire more than 15 people and make revenue more than 60 million per year, otherwise the patent can be taken away.
Contribution to the Pension Fund of the Russian Federation, which is a fixed amount + 1% if the income threshold of 300,000 rubles is exceeded.
An individual entrepreneur working under a simplified taxation system must submit reports to the tax office once a year. If there is a patent, and the report reflects zero income, then it must also be submitted before April 30 of the year after the end of the tax period. If the individual entrepreneur has not hired anyone, then no reports are required. In the case of hiring employees, reports are submitted to the tax office, to the pension fund - once a month, to the social insurance fund - once a quarter.
There are certain obligations for the landing page, which consist of providing a subscription and sales page. The first is the face of the school or the main page, and the second reflects the rates and conditions.
And finally, it is necessary to prepare an offer and privacy policy, since without them, most banking institutions will not accept individual entrepreneurs and schools.
How to achieve multiple growth in traffic and sales from your website?
Alexey Boyarkin
Dmitry Svistunov
Head of SEO and Development
Read more posts on my personal blog:
I have always been concerned about the issue of moving to a fundamentally new level. So that the indicators would grow not by 2 or 3 times, but by several orders of magnitude. From a thousand visits to ten thousand or from ten thousand to a hundred thousand, if we are talking about a website, for example.
And I know that such leaps are always the result of painstaking work in five areas:
Technical condition of the site.
SEO.
Collection of site semantics.
Creating useful content.
Working on conversion.
And at the same time, every manager needs an increase in sales and the number of applications from the site at the moment.
To get this growth, download our step-by-step template for increasing sales from the site:
Download template