Classification as small enterprises. Number of small businesses

According to which the revenue limit for classifying enterprises as small and medium-sized has doubled (for small enterprises the limit is now 800 million rubles, for medium-sized enterprises - 2 billion rubles). In turn, the Ministry of Economic Development, in a letter dated September 10, 2015 No. D05i-1163, stated that this resolution is applied when calculating the amount of revenue for previous calendar years. This means that if the organization’s revenue for 2014 was more than 400 million rubles, but less than 800 million rubles, then in 2015 it is considered “small”. Of course, provided that the other requirements for small businesses are met.

Who belongs to small businesses

The conditions for classifying legal entities and individual entrepreneurs as SMEs are defined in Article 4 of Federal Law No. 209-FZ dated July 24, 2007 (hereinafter referred to as Law No. 209-FZ) and include:
1) requirements for the structure of the authorized (share) capital of a legal entity;
2) the average number of employees for the previous calendar year, which should not exceed the following maximum values ​​of the average number of employees established for each category of SMEs:
- from one hundred one to two hundred and fifty people inclusive for medium-sized enterprises;
- up to one hundred people inclusive for small enterprises; among small enterprises there are microenterprises - up to fifteen people;
3) revenue from the sale of goods (work, services) excluding VAT for the previous calendar year, which should not exceed the limit values ​​for each category of SMEs.

New revenue limits apply for previous periods as well.

As you know, from July 25, 2015, the maximum amount of revenue for small companies increased from 400 to 800 million rubles. (Resolution of the Government of the Russian Federation dated July 13, 2015 No. 702; see “”). From what period can these limits be applied? Simply put, will an enterprise whose revenue in 2014 ranged from 400 to 800 million rubles be considered a small enterprise? Yes, it will be, the Ministry of Economic Development responded.

Ministry specialists reported that this resolution is applied when calculating the amount of revenue for previous calendar years. Consequently, in 2015, the organization may become small or return to its previous status of a small business, which was previously lost due to the fact that revenue exceeded 400 million rubles.

When an organization loses its status as a small business entity

The authors of the commented letter also recalled another important change introduced by Federal Law dated June 29, 2015 No. 156-FZ. This law establishes that the category of a small or medium-sized business entity changes only if the values ​​of revenue and number of employees are above or below the limit values ​​for three (and not two, as before) consecutive calendar years.

Let's give an example. Since 2014, the enterprise has lost its small status, since revenue in both 2012 and 2013 exceeded 400 million rubles. At the same time, revenue for each of the last three years (2012, 2013, 2014) is less than the new limit of 800 million rubles. Consequently, in 2015 the organization is again recognized as small.

If the values ​​of the average number of employees and (or) revenue for 2014 do not correspond to the established limits, it is necessary to pay attention to the values ​​of the average number of employees and (or) revenue for 2013 or 2012. And if the indicators for these years correspond to the values ​​​​established for small enterprises (for example, revenue for 2012 and 2013 was less than 800 million rubles, and the limit was exceeded only in 2014), then the enterprise is recognized as small, despite exceeding the values ​​at the end of 2014 year. An organization will lose its status as a small business and move into the medium-sized category only if revenue exceeds 800 million rubles for three calendar years in a row.

What does small business status give?

Organizations and entrepreneurs belonging to small businesses can significantly simplify their accounting and reporting (see “”). They also have a simplified cash discipline procedure. In particular, they can cancel the limit on the cash balance in the cash register (see “”). In addition, for the period from January 1, 2016 to December 31, 2018, a ban is introduced on conducting scheduled non-tax audits of those organizations and individual entrepreneurs that are classified as small businesses.

The fundamental constitutional principle in the economic sphere is the principle of freedom of economic activity.

Everyone has the right to engage in entrepreneurial activities and other not prohibited economic activities.

Entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services.

Small business is an active factor in a competitive market. The basic principle of entrepreneurship is to find a need and satisfy it.

In the Russian Federation The criterion for classifying an enterprise as small is the number of all personnel both on staff and working under civil contracts.

Small businesses are commercial organizations in the authorized capital of which the share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations, charitable and other foundations does not exceed 25% and in which the average number of employees for the reporting period does not exceed the following maximum levels:

• in industry, construction and transport: 100 people.
• in agriculture and science and technology: 60 people.
• in wholesale trade: 50 people.
• in retail trade and consumer services: 30 people.
• in other industries: 50 people.

Small businesses also mean individuals engaged in entrepreneurial activities without forming a legal entity.

Small businesses for which a simplified system of taxation, accounting and reporting is being extended, only individual entrepreneurs and organizations with a maximum number of employees of up to 15 people are recognized, regardless of the type of activity performed.

An enterprise can be recognized as a small enterprise only if the amount of revenue from the sale of goods (work performed, services rendered) during the previous four quarters did not exceed an amount equal to 1000 times the minimum wage.

The development of small enterprises is stimulated by tax incentives for the production of goods and services, preferential lending, and the provision of equipment under leasing agreements.

• Formation of infrastructure for support and development of small businesses.
• Creation of preferential conditions for the use by small businesses of state financial, material, technical and information resources, as well as scientific and technical developments and technologies.
• Establishing a simplified procedure for registering small businesses.
• Support for foreign economic activities of small businesses, including assistance in the development of their trade, scientific, technical, production, and information relations with foreign countries.
• Organization of training, retraining and advanced training of personnel for small businesses.

Financial support for state and municipal programs to support small businesses is carried out annually from funds federal budget, budget funds of constituent entities of the Russian Federation, local budget funds, as well as other sources.

The essence and criteria for determining small businesses

- this is a business activity carried out by subjects of a market economy according to criteria (indicators) established by laws that constitute the essence of the concept. The main criterion for classifying market economy entities as small businesses is, first of all, the average number of workers employed at the enterprise during the reporting period. The following criteria for classification as small businesses are most often used: the average number of employees employed at the enterprise, the size of the authorized capital, the annual turnover received by the enterprise, usually per year, and the amount of assets.

In Russian practice, small businesses were allowed in 1988. Initially, state-owned enterprises were considered small enterprises, where the average number of employees annually did not exceed 100 people. Thus, in accordance with the Resolution of the Council of Ministers of the USSR of August 1990, enterprises with the number of annual employees not exceeding: in industry - 200 people, in science and scientific services - 100, in other sectors of the production sphere - 50, were classified as small. in non-production sectors - 25, in retail trade - 15. Along with this, the volume of economic turnover was also taken into account, the right to determine the quantitative value of which was granted to the Union republics. However, the value of economic turnover was practically never established. The principle of classifying enterprises as small based on the number of employees has been preserved in modern Russian legislation.

In accordance with the Federal Law of the Russian Federation dated July 24, 2007 No. 209-FZ “On the development of small and medium-sized businesses in the Russian Federation,” small and medium-sized businesses include consumer cooperatives and commercial organizations included in the unified state register of legal entities (with the exception of state and municipal unitary enterprises), as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1. for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities persons should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds), the share of participation owned by one or more legal entities that are not small and medium-sized businesses should not exceed 25%;

2. the average number of employees for the previous calendar year should not exceed the following maximum values ​​of the average number of employees for each category of small and medium-sized businesses:

• from 101 to 250 people inclusive for medium-sized enterprises;
• up to 100 people inclusive for small businesses; Among small enterprises, microenterprises stand out - up to 15 people;

3. revenue from the sale of goods (work, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​​​established by the Government of the Russian Federation for each category of small and medium entrepreneurship.

The maximum values ​​of proceeds from the sale of goods (works, services) and the book value of assets provided for in paragraph 3 are established by the Government of the Russian Federation once every 5 years, taking into account data from continuous statistical observations of the activities of small and medium-sized businesses.

The category of a small business entity is determined in accordance with the largest condition established by paragraphs 2 and 3. The category of a small business entity is changed only if the limit values ​​are higher or lower than the limit values ​​​​specified in paragraphs 2 and 3 within two calendar years following one after another.

Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small businesses if their average number of employees, revenue from the sale of goods (work, services) or balance sheet the value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration does not exceed the limit values ​​​​established in clauses 2 and 3.

The average number of employees of a microenterprise and small enterprise for a calendar year is determined taking into account all its employees, including employees working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions of the specified microenterprise, small enterprise .

Revenue from the sale of goods (work, services) for a calendar year is determined in the manner established by the Tax Code of the Russian Federation. The book value of assets (the residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

On January 1, 2008, Federal Law No. 209-FZ dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as Law No. 209-FZ) came into force. This law regulates the relations arising between legal entities and individuals, government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, support infrastructure for small and medium-sized businesses entrepreneurship, types and forms of such support.

Let us note that until this time the Federal Law of June 14, 1995 N 88-FZ “On state support of small businesses in the Russian Federation” (hereinafter referred to as Law N 88-FZ) was in force, which will become invalid from the moment Law N 209-FZ comes into force.

The concept of small and medium-sized businesses has undergone some changes in accordance with the new law. Thus, the new Law includes small and medium-sized businesses (Article 4 of Law No. 209-FZ):

• - consumer cooperatives and commercial organizations included in the Unified State Register of Legal Entities (except for state unitary enterprises and municipal unitary enterprises);
• - individuals included in the Unified State Register of Individual Entrepreneurs;
• - peasant (farm) farms.

Moreover, the entities listed above must meet the following criteria: only for legal entities - a limit of 25% of the total share of participation in the authorized (share) capital (share fund) of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations ( associations), charitable and other foundations, as well as participation shares of legal entities that are not small and medium-sized businesses. The exception is the assets of equity investment funds and closed-end mutual funds.

The first criterion is the limitation on the average number of employees (regardless of the field of activity) for the previous calendar year:

• - for medium-sized enterprises - from 101 to 250 people;
• - for small businesses - up to 100 people.

Moreover, among small enterprises, the legislator identified micro enterprises, the average number of employees of which is up to 15 people.

The average number of employees is determined taking into account all employees, including those working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions.

In Law No. 88-FZ, the average number depended on the field of activity of the enterprise.

The second criterion is revenue from the sale of goods (work, services) excluding VAT, determined in accordance with the norms of the Tax Code of the Russian Federation, or the book value of assets (residual value of fixed assets and intangible assets), determined in accordance with the legislation of the Russian Federation on accounting, for the previous calendar year year should not exceed the limit values ​​​​established by the Government of the Russian Federation.

The limit values ​​of the second criterion are left to the discretion of the Government of the Russian Federation, which will, by its resolution, determine them for each category of small and medium-sized businesses. According to the director of the Department of State Regulation in the Economy of the Ministry of Economic Development and Trade of the Russian Federation, Andrei Sharov, such a resolution has already been developed and is being approved. The following revenue amounts have been determined: for microbusiness - 60 million rubles, for small businesses - 400 million rubles, for medium-sized businesses - 1 billion rubles.

Limit values ​​of assets will be established by the Government of the Russian Federation once every five years, taking into account data from continuous statistical observations of small and medium-sized enterprises.

Please note that this provision will come into force on January 1, 2010 (Clause 2, Article 27 of Law No. 209-FZ).

The category of a small or medium-sized enterprise changes only if the limit values ​​are higher or lower than the established limit values ​​of the average number and revenue indicators for two calendar years following one another.

Newly created organizations and registered individual entrepreneurs can be classified as small and medium-sized businesses during the year in which they are registered, if the above indicators do not exceed the limit values ​​from the date of their registration.

Separately, it is worth noting that the legislator has reserved for small businesses that are currently receiving support in accordance with the provisions of the repealed Law N 88-FZ, if they do not meet the new criteria, the right to receive previously provided support until July 1, 2008 (clause 3 Article 27 of Law No. 209-FZ).

Thus, in accordance with this Federal Law, to classify an enterprise as small, three criteria must be taken into account: the number of employees and the participation of other organizations in the authorized capital of the enterprise and the book value of assets.

In international practice, three indicators are used to classify the relevant objects as small enterprises: the number of employees (usually up to 50 people), the volume of product sales and the book value of the property. Thus, we are getting closer to international standards.

Law N 209-FZ regulates in more detail the measures taken to implement state policy in the field of development of small and medium-sized businesses in the Russian Federation, which, in particular, include:

• - special tax regimes, simplified rules for maintaining tax accounting, simplified tax return forms for certain taxes and fees for small businesses;
• - a simplified accounting reporting system for small enterprises carrying out certain types of activities;
• - simplified procedure for the preparation of statistical reports by small and medium-sized businesses;
• - preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;
• - features of the participation of small businesses as suppliers (performers, contractors) for the purpose of placing orders for the supply of goods, performance of work, provision of services for state and municipal needs;
• - measures to ensure the rights and legitimate interests of small and medium-sized businesses in the exercise of state control (supervision);
• - measures to ensure financial support for small and medium-sized businesses;
• - measures to develop infrastructure to support small and medium-sized businesses;
• - other measures aimed at ensuring the implementation of the goals and principles of Law No. 209-FZ.

Thus, a small enterprise is a newly created or existing enterprise with a certain quantitative criterion for the number of employees and the volume of economic turnover. A small enterprise must be state-owned or leased, private or operating on the basis of some other form of ownership. Its activities are regulated by the charter approved by the founder. It has independence in carrying out its economic activities, disposes of manufactured products, profits remaining after paying taxes and other obligatory payments to the budget, and independently determines the forms, systems and amounts of remuneration.

Microenterprise and small business entity are not synonymous. The second concept is general in nature and unites not only organizations, but also individual entrepreneurs. How to figure out which company falls under the definition of a microenterprise? Everything depends on compliance with the criteria set out in the law.

What is a microenterprise?

According to current legislation, a microenterprise is a legal entity that meets certain criteria. These include:

• commercial firms;
• business entities and partnerships;
• farms;
• consumer cooperatives.

Microenterprise status is not available to state, municipal and unitary organizations. Individual entrepreneurs can also receive it, and no additional actions are required from them. The Federal Tax Service independently enters information into the SME register about the status of the business.

Microenterprise criteria

The conditions for classifying an enterprise as a micro are set out in Article 4 of Federal Law No. 209-FZ. Literally in 2016, these figures increased significantly, allowing many commercial organizations to take advantage of the benefits.

• the total share of charitable and public organizations in the authorized capital of a micro-enterprise is no more than a quarter, and foreign, not related to small business, 49%;
• the average number of hired personnel is up to 15 people at the end of the year;
• annual pre-tax revenue received from the sale of goods and provision of services, up to 120 million rubles.

These indicators are valid as of August 1, 2016. Additional licenses and documents are not needed to confirm the status of a micro-enterprise.

Revenue is calculated in total for all types of activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. The combination of tax regimes, for example the simultaneous use of the simplified tax system and UTII or the general one, is not a reason for not being included in the Register. All calculations to determine revenue are made in accordance with tax legislation for each taxation system separately. If an individual entrepreneur has chosen a patent, then he is automatically equated to a micro-enterprise.

How is information about a microenterprise reflected in the Unified Register of Small Enterprises?

Having met the above criteria for 3 years, the organization or individual entrepreneur is automatically included in the URSME. To reflect information in it, one more condition must be met - regularly submit reports to the tax authorities. On its basis, a decision is made on whether the subject meets the criteria of a micro-enterprise.

If the limits on revenue and number of employees are exceeded, information from the register is not immediately deleted. It retains its micro-enterprise status for another three years. If in 2018 the company’s staff was expanded to 20 people, then it will lose its status only in 2020.

Newly created organizations can be classified as microenterprises during the first calendar year after registration, provided that all the above criteria are met. There are no plans for any legislative changes in this regard in 2018.

What to do if the criteria are met, but the micro-enterprise is not in the register? The easiest way is to send an application to the tax authorities. You can fill it out on the official website of the Federal Tax Service of Russia (the necessary information is provided in the “Other functions” section). To consider the application, the main thing is to correctly display the code of the Federal Tax Service in which the organization is registered. Otherwise, the document will remain without consideration.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise.

• Possibility of using simplified accounting.
• Priority when participating in government procurement (microenterprises must account for at least 15% of the total annual volume of government procurement).
• Simplified procedure for cash transactions.
• Minimum personnel documentation.
• Right to subsidies and grants.
• Soft sanctions. For the first violation, microenterprises get off with a warning rather than a fine. This approach is applied only if there is no damage to property, citizens, or the environment.

• Application of reduced tax rates. Since 2016, local authorities have been given the right to reduce rates for special regime residents. For the simplified tax system “Income without expenses” – 7.5% (up to 2 times), simplified tax system “Income” 1% (6 times).

• Financial support from the state. Micro-enterprises can count on free subsidies to compensate for part of the expenses under the leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events (conferences, exhibitions, etc.).

All these actions are designed to reduce the time and material costs of business for its maintenance, develop it, creating new jobs.

Rules for personnel records in microenterprises

Personnel records at a micro-enterprise are maintained in accordance with Ch. 48.1 of the Labor Code of the Russian Federation, regulating the activities of small businesses. Simplified personnel records have been introduced for micro-enterprises.

Managers have the right to independently decide whether to use the following documents in their work:

• List of internal regulations;
• Regulations regulating wages;
• Decrees on bonuses;
• Shift schedule;
• other documents.

The main document for personnel records in a micro-enterprise is the employment contract with the employee. It sets out working conditions, payment, guarantees, additional payments and compensation. It is convenient to use a standard agreement specially developed for these purposes. Some organizations implemented it back in 2016. In 2018, with the widespread abandonment of internal personnel documentation, it is mandatory. The form can be found freely available on the Internet.

The decision to refuse additional documents is formalized by order of the head of the organization or entrepreneur. If a number of such local acts have already been issued, then they can be declared invalid as of 01/01/2018.

Occupational safety

Responsibility for labor protection in a micro-enterprise rests entirely with the employer. He needs to take special courses and receive a certificate. Only after this he has the right to conduct classes with employees on the topic of labor protection and fire safety. His responsibilities also include the responsibility for preparing the briefing log.

The set of occupational safety measures at a micro-enterprise includes:

• ensuring the safety of work premises;
• compliance with sanitary and hygienic requirements in the workplace;
• conducting training and its written execution;
• recording and tracking accidents;
• registration and monitoring of employees with occupational diseases;
• compulsory social insurance of hired personnel;
• provision of PPE;
• payment of compensation provided by law.

In some cases, a medical examination is necessary. This applies to hazardous production and drivers.

For such small organizations, it is legally permissible to hire specialized companies to implement the labor protection function. They undertake the preparation of all documents, conducting training events with the manager and staff.

Statistical reporting

Microenterprises are small businesses, so annual statistical reporting is not required for them. It is necessary to report to those to whom written requests from statistical bodies have been sent. You can find out whether an organization is included in Rosstat’s sample on their official website. In addition to the notification, the letter will contain forms and recommendations for filling out forms.

According to the Law “On Accounting”, small enterprises send financial statements to the statistical authorities within 3 months after the end of the reporting year, and micro-enterprises send a special form.

In 2018, all this information can be sent electronically through TKS. The date of submission will be considered the date of dispatch, and as confirmation you will receive a receipt from government agencies about acceptance. Since the end of 2015, fines for failure to provide statistical reporting have increased significantly. According to the Code of Administrative Offences, the administrative fine for officials for false information, failure to provide it or violation of deadlines ranges from 10 to 20 thousand rubles, for legal entities - 20 to 70 thousand rubles. Repeated violation threatens officials with a fine of 30-50 thousand rubles, legal entities - 100-150 thousand rubles.

Subject to certain conditions, organizations and individual entrepreneurs can be classified as small or medium-sized enterprises (hereinafter referred to as SME). The criteria relevant for limited liability companies (LLC) are given in the table (part 1, paragraph “a”, paragraph 1, paragraph 2, paragraph 3, part 1.1, article 4 of the Law of July 24, 2007 N 209- Federal Law, clause 1 of the Decree of the Government of the Russian Federation of April 4, 2016 N 265).

Changing the category of small and medium enterprises (medium, small or micro enterprise) is possible if the organization does not comply with the condition on income or the average number of employees for 3 consecutive calendar years (Part 4 of Article 4 of the Law of July 24, 2007 N 209-FZ ). That is, for the first time, the category can be changed only in 2019, if the subject in 2016-2018. will not fit into the above limits (Letter of the Federal Tax Service dated 09/07/2016 N SD-4-3/16672@).

Entrepreneurs - SMP

The category of self-employed entrepreneurs for individual entrepreneurs is determined by the average number of employees and the amount of income received from business activities. In the absence of employees, only the income of the individual entrepreneur is important (Part 3 of Article 4 of the Law of July 24, 2007 N 209-FZ). The limit values ​​are the same as for LLC ().

Joint Stock Companies - SMP

A joint stock company can also be a small or medium-sized business. To do this, firstly, it must fall into one of the categories in terms of the average number of employees and income (clause 2, clause 3, part 1.1, article 4 of the Law of July 24, 2007 N 209-FZ). And secondly, he must meet one of the conditions listed in