Services of cosmetology okved. OKWED "hairdressing services" - transcript. Additional activities

The hairdressing niche looks attractive to the beginner individual entrepreneur, but at the initial stage, questions often arise - how are hairdressing services for individual entrepreneurs indicated in OKVED, how to conclude an agreement with a hairdresser, etc. The taxation issue is also important: if, for example, in a rural area, people can simply be cut at home, without being formalized legally , then in the city, supervisory services are vigilantly watching entrepreneurs.

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

The market for beauty salons, studios and hairdressing enterprises looks attractive for starting a business, because people will always have a haircut, manicure, perm, etc., and such an enterprise is likely to be in demand by the consumer. But, like any business, it requires correct design, in particular, the choice of VD (type of activity) in the directory of OKVED codes.

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

When registering as an individual entrepreneur, a businessman is obliged to choose the code of the area in which he is going to work. You can specify several options, but one will appear in the papers as the main one. If it is planned to provide hairdressing services, the corresponding code of the classifier is entered into the application.

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

These include:

• hair washing, cutting, coloring, trimming, styling, highlighting, curling, etc .;
• shaving, mustache and beard trim;
• face surface massage, manicure services, make-up.

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

Code 96.02 is divided into two subcategories.

96.02.01. This combination encodes hairdressing services to the population (PU):

• PU for all categories of people;
• hair washing, dyeing, hairstyle curling, haircut, wig repair (but not production), postage services, etc.

Code 96.02.02. Beauty services are encrypted here:

• make-up, make-up of all types;
• the imposition of cosmetic masks;
• coloring of eyebrows, eyelashes, their extension, curling procedures, shape correction;
• massage procedures on the neck, facial skin;
• complex measures for the care of the skin of the neck, face;
• manicure guidance;
• hand skin care;
• pedicure;
• nail extension;
• cosmetics and hygiene of the client's feet;
• other popular services: SPA, etc.

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

If an individual entrepreneur plans to work without the involvement of hired employees, he, of course, should not conclude an agreement with himself. But if a person from the outside is involved in the position of a hairdresser, the businessman is obliged to formalize it properly by registering labor Relations.

A typical employment contract includes:

• Full name of the entrepreneur and the accepted employee, the details of the individual entrepreneur;
• subject of the contract. This section indicates the position, place of work, mode (main employment or part-time), subordination, conditions labor activity etc.;
• validity period and trial period;
• terms of remuneration;
• working day and rest schedule, vacation policy;
• duties of a hairdresser and his rights;
• a similar clause regarding the employer;
• insurance conditions, if applicable;
• responsibility of each party;
• terms of termination of the contract;
• row final clauses concerning legal force and dispute resolution;
• details of the individual entrepreneur and the employee.

Sample contract:

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, the inalienable right of every businessman is to use the form of taxation that is convenient for him personally, and it is important not to make a mistake in his choice.

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 payment of taxes.

Simplified taxation system

Since the staff of the hairdresser is usually small, as well as the turnover, the STS looks like a suitable option.

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

• total income;
• taxation of profit “income minus expense”.

In the first case, the rate will be 6 percent, in the second - 15. If more than 60 percent of the earned money goes to the expenses of the hairdresser, it is more convenient to use income tax. Otherwise, it will be more profitable to work at a 6 percent rate.

Tax payments are made once a quarter, and reports are submitted at the end of the year. And, of course, equipping the hairdressing salon with a cash register is mandatory (and since 2017, the connection of cash registers to the OFD system has been gradually introduced to send fiscal documents to the state online storage).

UTII

This choice is quite widespread among hairdressers and beauty salons. A unified 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. As the business grows, tax policy will likely need to be revised.

The formula for calculating the UTII looks like the product of the number of employees, basic profitability (7500 rubles, for a given VD), deflator coefficient, indicator of adjusting the basic profitability and tax rate.

Working on UTII, the hairdresser also deducts funds to extra-budgetary funds, while receiving the required tax benefits - but no more than half of the amount required to be paid.

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

This is how the patent taxation system is reduced. With her, an individual entrepreneur buys a tax patent for a certain period - from a month to a year.

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

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

All tax payments consist in paying for the patent, its price is 6 percent of the estimated income. Long processing with a large package of documents is not required, in addition, the PSN can be extended by notifying the Federal Tax Service by registered mail until December 20 of the current year.

Installation cash register not required, but it is required to record customer payments in a special ledger. It is drawn up in a special form (available on the FTS 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 done before the expiration of its term, if such - up to six months. If it is valid for 6-12 months, the fees can be divided: one third - no later than the 90th day from the beginning of the document's validity, the rest - before the expiration of the patent period. An individual entrepreneur who forgot to transfer funds on time is forcibly transferred to common system, and he will be allowed to return to UTII only for the next year.

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

96.02 Provision of services by hairdressers and beauty salons

96.04 Physical culture and recreation activities

96.09 Provision of others personal services not included in other groupings

Codes match new edition OKVED 2

Files

Explanations and clarifications

Beauty business is one of the most popular types entrepreneurial activity... These services are always in demand among the population, but their organization has several significant nuances.

If in other types of business planning should start with a concept, then when opening a beauty salon first item there must be a question about the premises. The success of such a business directly depends on its location and material base, that is, on the compliance of all this target audience... Better to avoid subletting.

Second point a business project to open such a business is a matter for the masters. The client base will depend on their level, and hence the future profit. The entrepreneur himself is also obliged to understand the main issues related to the work of masters of a particular profile.

Third determining factor- choice Supplies... What is important is their quality, compliance with customer expectations, benefits in purchasing, control during use.

Then you need to solve administrative issues: will the entrepreneur himself do this or need to look for a reliable manager.

And finally, before the opening, you need to attend to the problems that will become important with the start of work - ensuring cleanliness, washing, repair and maintenance of equipment.

Within the framework of the action of spa salons, beauty salons and hairdressing salons, it is possible to provide clients with such services:

• any manipulations with hair (cutting, washing, dyeing, styling, curling, straightening, building, trimming, etc.), including eyebrows, eyelashes and beards;
• cosmetic massage of the face, hands, feet, body with the application of various products;
• anti-cellulite wraps;
• manicure;
• pedicure, etc.;

If appropriate additional OKVED, it is possible to sell perfume and beauty products in the beauty elephant room.

When organizing a salon for the provision of cosmetology and hairdressing services, it must be remembered that since 2015 this type of activity has included and massage services, as well as applying makeup and tattoos.

Making wigs is not part of this type of business.

from July 11, 2016, new OKVED codes have been applied for entrepreneurial activity. The set of codes depends on the types of activities that the beauty salon will be engaged in.

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

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

Which OKVED code to choose an individual entrepreneur for the provision of hairdressing services in 2018

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

It takes place and wholesale trade cosmetics.

OKVED codes for a beauty salon:

• 96.02 - Provision of services by hairdressers and beauty salons
• 96.02.1- Provision of 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 groups
• 47.75 - Retail sale of cosmetics and personal care products in specialized stores
• 47.74 - Retail sale of medical products, orthopedic products in specialized stores
• 47.71 - Retail sale of clothing in specialized stores
• 96.04 - Physical culture and recreation activities, the group includes the use of the services of baths, saunas, solariums
• 46.45 - Wholesale trade in perfumery and cosmetic products
• 46.45.1- Wholesale trade in perfumery and cosmetic goods, except for soap

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

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

You may be interested in the information:

UTII declaration

Accountant consultation

Extract from the Unified State Register of Legal Entities, EGRIP

Submission of zero reporting in electronic form

Filling in applications

New OKVED codes for a hairdresser (beauty salon) 2018

Hello Victoria!

To open massage parlor, You can register both an individual entrepreneur and an LLC.

Individual entrepreneurs and LLCs are obliged to pay insurance premiums:

LLC since the conclusion labor contracts monthly of size wages employees (including directors):

Pension Fund of the Russian Federation - 26%;

Fund social insurance 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 of the Russian Federation, FFOMS and TFOMS in the amount of:

FFOMS - 3.1%;

TFOMS - 2%.

Insurance premiums for individual entrepreneurs are paid on the basis of the minimum wage. The minimum wage = 4330 rubles (since 2012 the minimum wage = 4611 rubles).

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

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

- face and neck massage (code 019326);

- hygienic massage, skin softening, paraffin wraps for hands (code 019329);

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

If these services are provided by organizations and individual entrepreneurs not related to baths and hairdressers, then taxation is carried out in accordance with other taxation regimes (OSN, USN, patent).

The transition of the taxpayer to the simplified tax system is of a notification nature. In order to apply the simplified tax system, you should, within 5 days from the date of registration of entrepreneurial activity, apply for the transition to a simplified taxation system in tax authority at the place of its 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 assess the most profitable option. If the activity is associated with significant costs, more profitable is the object of taxation \ "income minus expenses \". In this case, the taxable income will be reduced by the expenses incurred.

Individual entrepreneurs engaged in the types of entrepreneurial activities named in paragraph 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 allowed. In accordance with paragraphs. 37 p. 2 of Art. 346.25.1 of the Tax Code of the Russian Federation, individual entrepreneurs providing services of hairdressing and beauty salons have the right to apply a simplified taxation system based on a patent.

Considering the above, an individual entrepreneur has the right to provide services for performing face and neck massage, hygienic massage of the hands, foot massage using softening phyto-baths, if he applies the simplified tax system on the basis of a patent for the type of activity \ "Provision of services of hairdressers and beauty salons \".

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

For more detailed advice, you can contact the "Center for Assistance to Small and Medium Enterprises" at st.

Beauty saloon

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

More related articles

OKVED massage services

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 class, 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, each new beauty salon brings money to the state treasury in the form of taxes and deductions 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, no special effort is needed. Unlike many other profiles and directions, this is simplified to the limit. Target information on species is located in section "S" in subclass 96.02, which is the code for filling out an application when passing the procedure state registration a new business entity. Using this grouping, you will deprive yourself of the need to enter clarifying data on the corresponding pages of the application. However, if we are talking about a highly specialized business, and not about a general-purpose salon, Additional Information might come in handy too.

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, this includes:

• Hair trimming.
• Women's and men's haircuts.
• Curling and straightening.
• Chemical operations for change appearance hair.
• Trimming beards, eyebrows, sideburns.
• Shave and straighten contours.
• Styling and styling.

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

However, if with such a limited set of codes you decide to also provide services of make-up, manicure and pedicure, massage, SPA procedures, then the very first check by the tax authorities, which reveals income from these types of activities, will impose serious penalties on you. And if there is also specialized equipment, you can lose it.

Additional directions

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

• Manicure and hand skin care.
• Pedicure and foot care.
• SPA treatments 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 action on the epidermis.
• Make-up services, including the creation of images thanks to professional make-up, etc.

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

Practical observations

If your task is to open a narrow-profile salon that will provide a limited set of services in only one direction, on the corresponding pages of the application during state registration with the Federal Tax Service, you can indicate all the subclasses you are interested in. But it is much easier to use the whole grouping. 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 the scope of activities within the walls of 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 practically the same. But it is worth remembering about some significant differences that in the future may affect the course of events. Form No. P21001 was adopted as the main application form for an individual entrepreneur, while future organizations use Form No. P11001. These forms differ in form and content. Individual indicates codes from All-Russian classifier types of economic activities on sheet "A", and legal entities are required to enter these 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 codes of types of professional activities are necessary in mandatory to be included 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 the documents in order to register the first time and start working smoothly in the field of hairdressing services.