Hairdressing and cosmetic services OKVED. What is the OKVED code for hairdressing services for individual entrepreneurs?

The niche of hairdressing services looks attractive for a beginning individual entrepreneur, but at the initial stage questions often arise - as indicated in OKVED hairdressing salons services for individual entrepreneurs, how to conclude an agreement with a hairdresser, etc. The issue of taxation is also important: if, for example, in rural areas You can simply cut people's hair at home, without registering legally, but 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 correct design, in particular, choosing a 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 in the territory 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. Encrypted here cosmetic services:

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. Nose specified date the other 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 him properly by registering labor relations.

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, conditions labor activity etc.;
validity period and probation;
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;
row 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 the individual entrepreneur 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 a 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 - general order 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. The 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 its 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 (7500 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);
The individual entrepreneur does not enter into a relationship of the type joint management property, contractual partnership.

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

Installation cash register is not mandatory, 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’s validity, the rest – until the expiration of the patent period. An individual entrepreneur who has forgotten to transfer funds on time is forcibly transferred to common system, and he will be allowed to return to UTII only for 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 bring in stable income and not cause any disturbance.

Quite often individual entrepreneur during the registration process you get lost when you have to choose for your OKVED activities. In this case, the procedure often becomes noticeably more complicated due to the fact that:

The individual entrepreneur “in reserve” indicates a lot of codes, which is absolutely not necessary;
the classifier does not contain the required occupation.

In the latter case, an inexperienced businessman has to spend a lot of time and effort, and often in vain, on searches.

Fortunately, OKVED is provided specifically for hairdressing services, and finding it is not difficult. But there are still several nuances here, which would be useful to know about.

What codes are needed for beauty salons?

This type of service to the public new classifier results in grouping 93.02. This includes, in particular:

haircut;
beard trimming;
washing your hair;
styling;
hair coloring;
perm;
tinting the roots;
straightening;
shaving.

Providing services from this list and other similar types of work are carried out both in relation to women and equally to men.

This also includes other cosmetic procedures:

facial massage;
pedicure;
manicure;
makeup.

However, as you can easily see, this list does not include other services that are often offered in beauty salons and hairdressers. Not all of the options below are suitable for a small hairdressing salon, but you need to indicate them just in case so that you don’t have to add new codes to the Unified State Register of Individual Entrepreneurs later on.

This means:

retail trade in perfumes and cosmetics - if you carry out such activities, indicate code 52.33;
other types of retail sales of goods carried out by non-specialized establishments – 52.13;
types of activities aimed at protecting health – 85.14;
physical education and health sector – 93.04.

The latter refers to services whose purpose is to improve the client’s physical condition and comfort. In particular, we are talking about:

saunas;
steam rooms;
baths different types(Russian, Turkish);
solariums;
weight loss salons;
massage rooms;
resorts with mineral water treatment;
gyms, etc.

What to do if you didn’t initially indicate all the codes

In general, nothing bad will happen if you do not indicate related activities with hairdressing services. It's never too late to make the appropriate corrections. The procedure, of course, will require time, but there is only one way to avoid the need - by refusing additional types of work, which is completely inappropriate to do.

In any case, you must notify the tax service that you are adding codes to your previously generated list. First of all, the entrepreneur will have to decide for himself which type of activity will become his main one from now on. In particular, the cost of insuring employees against accidents and occupational diseases depends on this.

Each individual entrepreneur, if he decides to change the main activity code, is obliged to report this directly to the Social Insurance Fund. This is done by law until April 15, when reporting on the results of the past year. Moreover, this requirement applies only to those entrepreneurs who employ hired personnel.

An application in form P24001 must be submitted to the registration authority. When there is an intention to only add a few additional OKVED codes without changing the main one, only these are indicated.

In addition to the previously mentioned application, you will also need an entrepreneur’s passport. If his representative is involved in the work, the latter must have a notarized power of attorney to perform these actions.

The sphere of beauty was relevant in society hundreds of years ago. Barbers and hairdressers, barbers and makeup artists of those times were valued in the high classes, and the best masters were even invited to the royal court to serve the elite. Today, the activities of beauty salons are more widespread and do not constitute a special cult. But this prevalence has become beneficial for the state. After all, every new beauty salon brings money to the state treasury in the form of taxes and contributions to various funds. Therefore, in OKVED 2016, hairdressing services for individual entrepreneurs and legal entities have a very specific structure and their own subclass.

To find codes for an organization hairdressing business in the All-Russian Classifier of Species economic activity, you don't need to put in much effort. Unlike many other profiles and directions, this is simplified to the limit. Target information by type is located in section “S” in subclass 96.02, which is the code for filling out an application when going through the procedure state registration new subject entrepreneurial activity. Using this grouping, you will eliminate the need to enter clarifying data on the relevant pages of the application. However, if we are talking about a highly specialized business, and not about a general salon, additional information may also come in handy.

What is included in this type of activity

In OKVED 2016, hairdressing services are represented by a fairly extensive list of specialized operations that can be found in any beauty salon. So these include:

Hair trimming.
Women's and men's haircuts.
Curling and straightening.
Chemical operations to change appearance hair.
Trimming beards, eyebrows, sideburns.
Shaving and smoothing contours.
Laying and styling.

That is, by organizing own business, you can indicate in the registration certificate only the areas specialized for the hairdressing salon. But today it is difficult to find organizations that deal exclusively with haircuts and hairstyles. Firstly, this is unprofitable against the backdrop of serious competition, and secondly, because of this approach, precious clients are lost who need not only to trim their bangs.

However, if with such a limited set of codes you decide to also provide make-up services, manicure and pedicure, massage, spa treatments, then the very first tax audit that reveals income from these types of activities will impose serious penalties on you. And if you also have specialized equipment, you may lose it.

Additional directions

If you carefully study OKVED, hairdressing services are not so clear and limited. This includes other areas of activity. For example, this could be working with wigs, combing them, adjusting them, styling them, and fixing hairpieces. The only exception is the wig industry. In addition, separate areas can be distinguished:

Manicure and hand skin care.
Pedicure and foot care.
SPA procedures aimed at healing and improving the visual qualities of the skin.
Massage of the face, neck and other parts of the body.
Peeling, scrubbing, mechanical impact on the epidermis.
Make-up services, including creating images using professional make-up, etc.

In addition, we forgot to mention all kinds of dyeing, highlighting, coloring, bleaching and other procedures associated with color and structural changes in hair.

Practical observations

If your task is to open a narrow-profile salon that will provide a limited range of services in only one direction, on the corresponding pages of the application for state registration with the Federal tax service you can specify all the subclasses you are interested in. But it is much easier to use the entire group. It will not oblige you to perform the range of work in which you do not specialize, but it will become insurance in case of an unplanned expansion of areas of activity within the organization.

Now let's say a few words about the organizational part. The procedure for opening a new business entity in the form of a legal entity or an individual is almost the same. But it is worth remembering some significant differences that may further affect the course of events. Form No. P21001 has been adopted as the main application form for an individual entrepreneur, while future organizations use form No. P11001. These forms differ in form and content. An individual indicates codes from All-Russian classifier types of economic activities on sheet “A”, and legal entities are required to enter this data in the appropriate fields of sheet “I”.

Also, if you are legal entity, then for legal work on the territory of the Russian Federation all type codes professional activity It is mandatory to include it in the company’s charter, which contains the main provisions on the form of management and organization of activities. So be careful when drawing up and filling out documents in order to register the first time and start working smoothly in the hairdressing industry.

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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 wholesale 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 — Trade retail 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.

OOO " 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 its conclusion employment contracts monthly from size wages 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 on the premises municipality a taxation system in the form of UTII was introduced, then massage and sauna services provided individuals in a beauty salon are subject to UTII. 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:

— face 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 Tax Code Russian Federation, the use of a simplified taxation system based on a patent is allowed. 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 salon

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