How can a FOP hire employees? What are the requirements for ...?

The procedure for registration of employees of the FOP employer and the list of documents to be obtained from potential employees are basically similar to the procedure for registration of employees of any other enterprise. However, as regards the restrictions on the number of employees that can be employed by an individual entrepreneur according to the current legislation, it should be noted that these restrictions will differ depending on the taxation system in which the FOP is located.

Individual entrepreneurs who are on the general taxation system are not subject to any restrictions on the number of employees.

Taking into account the simplified taxation system, restrictions on the number of employees for individual entrepreneurs will be different depending on the group of single tax payers.

The legislation does not provide for the availability of employees for taxpayers of the first group uniform tax.

For individual entrepreneurs who belong to the second group of the single tax, a limit of no more than 10 employees has been established.

There is no limit to the number of employees for sole proprietorships paying the single tax of the 3rd group.

As mentioned above, the rules for registration of hired workers by the FOP are regulated by the Labor Code and are the same for almost all employers.

The document that begins the registration of any employee is an application for employment, which must indicate the date of starting work and the position.

Next is the conclusion of an employment contract. The employment contract between the employer and the employee is concluded in writing in two copies, one for each of the parties.

Next, the employer must issue an order to hire the employee. The employer is obliged to inform the tax office about the acceptance of the employee before allowing him to work.

After that, a corresponding entry is made in the employee's labor book.