How to register a private beauty salon. How to open a beauty salon from scratch. What is the price? How to open a successful beauty salon

Women will always use the services of hairdressers, manicurists and pedicurists. This means that beauty salons will not run out of clients. We will study what is needed to open a beauty salon: from a package of documents to promotion.

The first thing you should do is decide whether you will open a beauty salon from scratch, buy a ready-made business or a franchise.

How to open a beauty salon from scratch

When opening a beauty salon from scratch, you have more freedom: you have complete control over the process and create the right work environment, hire the people you need, and spend a lot of effort and money. At the same time, you need to be prepared to answer for your mistakes yourself. And no one guarantees your success.

At first define a class future salon - economy, business or premium. They differ in the range of services provided, prices and qualifications of the craftsmen. Interior, service and location are also of great importance.

Then register as a legal entity - an individual entrepreneur (IP) or a limited liability company (LLC). The key differences between these individuals are:

IP- it’s convenient to work with cash, but you cannot get a medical license; if problems arise, you will have to answer with your personal property
OOO- all cash must be handed over to the bank, you need a bank account, tax registration, registration of all transactions only through law firms; if there are problems, you will have to answer with the authorized capital and property registered in the name of the organization.

After that find appropriate room- it can become a decisive factor in the profitability of a beauty salon. For example, it is more logical to open an economy class beauty salon in a residential area or shopping center. It is more logical to place business and premium classes in the city center, hotel complex or business center.

Sign contracts with utility providers: Vodokanal, Electric Network and others.

Get necessary for work licenses in Roszdravnadzor.

Renovate the premises(for redevelopment it is necessary to obtain permission from the Bureau of Technical Inventory - BTI).

Install fire and security alarm.

Get permissions from supervisory authorities - Rospotrebnadzor, Gospozhnadzor, as well as from local authorities.

Buy cash registers, equipment and consumables.

Print printed products- booklets, price lists, business cards.

Hire staff.

Buying a beauty salon franchise

With a franchise, everything is different: you buy the right to open a beauty salon under the patronage of a famous brand, gaining access to its technologies and business processes and working according to its rules. Your success is in the franchise seller's best interest, so you will be provided with training and comprehensive support.

Advantages of opening a beauty salon as a franchise:

Speed. Thanks to the help of the franchisor, you learn tens of times faster what it would take years to master on your own.
Staff. It is easier to assess an employee’s qualifications with the help of a franchisor.
Clients. A well-known brand immediately inspires trust - there is no need for large-scale promotion of the business.
Equipment and raw materials. The franchise seller provides you with everything you need.
Ongoing support. After the purchase, the franchisor continues to provide

Beauty salon as a ready-made business

A ready-made beauty salon is an established system of providing services. You don’t invest in its arrangement, but immediately use the result of someone else’s work. If the transaction is completed correctly, you can agree with the previous owner about help and support at first.

By purchasing a ready-made business, you immediately receive:

room
equipment
licenses and permits
client base
supplier contacts
staff

As a result you save time and money.

List of OKVED codes for opening a beauty salon from scratch

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 elsewhere classified
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 Retail trade in clothing in specialized stores
96.04 Sports and recreational activities, the group includes the use of bathhouses, saunas, solariums
46.45 Wholesale trade of perfumes and cosmetics
46.45.1 Wholesale trade of perfumes and cosmetics, except soap

Requirements for premises for a beauty salon

The standards are established by San PiN 2.1.2631-10. The most important ones include:

beauty saloon can't be opened in the basement, But possible in former residential apartments after transferring them to non-residential stock
the area of the main hall cannot be less than 14 m2, and other rooms - less than 7 m2
the premises should have a hall, shower, toilet, locker room, warehouse, disposal room, reception
Sewerage and water supply is required
The use of paper wallpaper is prohibited for finishing walls indoors
separate entrance
Illumination of workplaces must be at least 40 lux
ventilation should not be combined with ventilation of residential apartments and public premises

List of documents for opening a beauty salon from scratch

If your salon does not provide medical services, then the basic package of documents will include:

registration as an individual entrepreneur
agreement for the purchase or lease of premises
certificate of registration with the tax authority (TIN)
charter
registering a cash register with the tax office
permission from Rospotrebnadzor
permission from the State Fire Supervision Authority
agreements with utility providers - Vodokanal, Electric Network, Homeowners Association
permission from local authorities
book of complaints and suggestions
consumer corner

If you decide to provide medical services, then the list of documents should also include:

registration as an LLC
application for a medical license
the manager has a higher education and work experience in licensed activities for at least 5 years
warranty certificates and documents for medical equipment and equipment
an agreement for the maintenance of medical equipment with a company that has a license for this
documents confirming the professional qualifications of personnel; medical records of employees;
production control program
orders for sanitary measures
sanitary permitting documentation (permit for the type of activity from Rospotrebnadzor, contract for the provision of services for the removal of solid waste, journal schedule for general cleaning, order to hold a sanitary day, etc.)

It is also worth taking care of the seal: many suppliers refuse to cooperate without it. You also need to obtain an opinion from a BTI expert on the possibility of remodeling the premises if you are preparing for such manipulations. When planning a parking space, you need to agree with the traffic police, and in order for clients to be able to pay for services with a bank card, they will have to open a current account.

Requirements for equipment and materials of a beauty salon

The standards are prescribed in the same San PiN 2.1.2631-10. Main:

tools, devices and consumables must have passports, IDs and certificates
technical equipment must be under warranty service
It is allowed to use only devices approved by the Ministry of Health of the Russian Federation
linen, including towels, must be in three sets

How much money do you need to open your own beauty salon?

To open a good beauty salon, you will need at least 1,500,000 rubles, entrepreneurs assure. This amount will include costs for:

rental of premises
public utilities
repair
equipment
Consumables
cash machine
furniture
registration of a medical license - if necessary
payment of state duty for registration of a legal entity
advertising campaign
signboard
creation of a website and group on a social network

The most expensive on our list is rental and renovation of premises. So, if you focus on a beauty salon with an area of 100 m2, then the rental rate will be on average 110,000 rubles, and utilities - 10,000 rubles. Typically, landlords immediately demand payment for the first and last month of rent, that is, 220,000 rubles. Developing an interior design and performing repairs costs about another 400,000 rubles. Total - 630’000 rubles.

In second place - purchase of equipment, furniture and consumables. For the equipment of 4 hairdressing stations and 2 washes, as well as the purchase of a dryer, you will need at least 100,000 rubles. Purchasing a manicure table, a manicure lamp and a pedicure chair costs about another 30,000 rubles. Buying a solarium - 400,000 rubles. Phototherapy, lifting and scrub for a cosmetology salon - about 40,000 rubles. Professional photoepilation device - 40,000 rubles, wax epilation kit - 3,000 rubles. Consumables for a month - 100,000 rubles.

In addition, you will need cash register equipment. For example, a fiscal recorder that connects to a computer costs about 25,000 rubles.

The salon also needs: a reception desk - at least 7,000 rubles, a sofa for the waiting area - 8,000 rubles.

In total, we will receive 753,000 rubles - at least this much money will have to be spent on furniture, equipment and consumables when opening a beauty salon from scratch.

How to name your beauty salon

The next step in organizing a business is choosing a name. This is a very important moment, because a sonorous name is part of the success of your salon. There are three things to remember:

brevity is the soul of wit
unpronounceability and vulgarity are your enemies
simplicity and clarity are the best solution

Agree, it’s difficult to remember the beauty salon “Svetlana” or “Charm”, or even some Saschere-Belvedere, but “SPA de Luxe” smells like a basement on the outskirts. Even worse is a Russian word written in Latin, and vice versa: the names Malina or “Barbershop” sound very provincial and inappropriate. The name should give an understanding of what services the establishment provides, and also be simple, memorable and easy to pronounce. Here are examples of successful names for beauty salons (list):

"Beauty salon on Mendeleev Street"
"Beauty Studio of Alena Medovikova"
"Marafet"
"Beautiful people"
"Grand Room"
"Beauty Academy", "Beauty Gallery"
"Your style"
"Visage"
"Before and after"
"Mirror"
"Golden Scissors"
"Beauty and Style Workshop"
"Transfiguration"
"Bureau of Beautiful Services"
"Economy class beauty salon."

Agree, “Artem Balbesenko’s Image Studio” sounds more solid than the next “Sweet Life”, “Chocolate” or “Elite Beauty”, and will definitely not get lost among its competitors.

How to promote a beauty salon

The formalities are completed, the salon is created and ready for work. The only thing that needs to be done is to attract customers. How to run an effective advertising campaign?

At first you should be noticed. Install a bright sign and banner on a passable street - this way people living nearby will know about the opening of a beauty salon.

Then type leaflets(a quantity of at least 3,000 pieces is considered effective) and hire promoters to distribute them at busy intersections and large shopping centers.

Start a group on a social network and tell users about yourself. Upload high-quality photos of your salon, tell us about your specialists and the services they provide. Agree with the leaders of popular urban communities about cooperation - let them help you with PR for the group for money or barter.

When the group has a certain number of users, organize a promotion. Offer participants a discount or other prize for taking action. The easiest option is to ask for a repost and draw a gift using random sampling. You can also arrange a quiz and reward the subscriber who is the first to answer the question correctly.

Make your business quality website, who will become the face of your project. Publish on it a full list of your services with prices, scans of documents confirming the qualifications of the craftsmen, work schedule and telephone numbers for contact, photographs of the interior. Subsequently, the site can become the main way to attract new customers if it is properly optimized and contextual advertising is set up.

With the arrival of the first visitors don't stop the advertising campaign and constantly remind yourself. Organize new promotions(bring a friend - get a discount, only today facial cleansing at a shock price, the first 10 clients get an acid mask as a gift - you can offer anything), develop a loyalty program and give gifts to your loyal clients, congratulate them on the holidays, offer special conditions. Build connections with colleagues. Organize in your salon specialized events- competitions, conferences, seminars, master classes. Strive to be better, more professional, more noticeable. Then the word of mouth effect will work, and clients will come on their own.

How to open a successful beauty salon

When opening a beauty salon, you need to clearly understand what you want: build a new business from scratch, start immediately managing a ready-made company, or become part of a franchise. To implement each of the listed options, different efforts and funds will be required.

If your goal is create a unique product, be prepared to spend a lot of money, effort and time. Obtaining all the necessary permits can take months, and purchasing equipment will require significant capital. Investments will pay off only with a large-scale advertising campaign and competent management.

Want to get everything at once- place your bet on buying a ready-made business. A functioning beauty salon has everything necessary for work. After the purchase, you will begin management. The payback period will depend entirely on your work.

For stable income with a minimum of effort franchise is suitable. You buy from the franchisor the rights to use his trademark, developments and technologies, and he does everything to make you successful.

Many successful businessmen started their business by opening a beauty salon. For a beginner, the option of providing hairdressing services will be acceptable for several reasons: reasonable investment, lack of licensing, constant need for services, both among the female half of the population and among the male half.

Many clients strive to create a bright image and express their individuality through a fashionable haircut. A model haircut is always more expensive than a standard one, which ensures an increase in income. For your business to develop successfully, pay attention to the recommendations that will help you understand how to open a beauty salon from scratch.

Where to begin

Decide:

with a list of services;
with the intended clientele;
with pricing policy;
with the size of the room;
with the number of jobs;
with capital investments.

Types of beauty salons

It is important to know the differences between each type of beauty salon.

Economy class hair salon

Minimum list of services, low prices. Visitors will be offered: men's and women's haircuts, hair coloring, styling, perm, manicure. Inexpensive equipment, simple room decoration, cheap cosmetics. The qualifications of the employees are average (there are exceptions to this rule).

This type of hairdresser is located in a residential building or shopping center and has convenient opening hours. Suitable for people with low incomes or for those who prefer a simple haircut.

Mid-level salon

The professionalism of the hairdressers and the cost of their services are much higher than in a regular hairdresser. There is a cosmetologist performing various cosmetic procedures. High-quality equipment and professional cosmetics are used. The room has an individual style. The clientele is ladies who want to look fashionable, the wealthy “middle class”, people who are supposed to look good by rank, but their salary level does not yet allow them to visit VIP-class establishments, young people who want to have a super-fashionable haircut. The establishment is located in the business center of the city.

Luxury salon-studio

Business, prestige. Such names reflect the essence of the establishment for wealthy clients. Designer furnishings of the premises, luxury equipment, cosmetics of famous brands, an expanded list of services. Highly qualified specialists, winners of hairdressing competitions or talented young people who have completed internships in the best studios abroad. Unique techniques are used. The visitor can select and purchase hair care products in the salon. Any whim of a wealthy client must be taken into account. Professional services are expensive.

You can open an elite beauty salon in expensive hotels, popular spa centers, in the city center or in a bohemian area, where clients will come to their master for exclusive services. Premium-class establishments often provide cosmetology services and spa treatments. Inquire about the necessary licenses and personnel requirements to provide this level of service.

Without a detailed consideration of this point, it is impossible to properly organize the work of a beauty salon. You cannot “give up” on a detail that is insignificant, in your opinion. Saving on the quality of services or negligence when choosing a specialist can be costly in the future.

The beauty industry is a delicate thing. Miscalculations are unacceptable. A client who gets a bad haircut in your salon or a poor-quality manicure will never return to you. Another danger: he will spread negative information about you among a large number of his relatives, acquaintances, and colleagues. Anti-advertising works no worse than a sophisticated marketing technique. Think about it!

First steps

Conduct market research:

find out whether there are other beauty salons in the selected area, their price level, list of services, room design, quality of work of the craftsmen;
designate a circle of potential clients according to their income level. Open a business class establishment in the center or wealthy area. An inexpensive hairdresser will work successfully in a residential area or on the outskirts;
the place must be passable so that the flow of visitors is sufficient. Good option: train station, airport, hotel, hypermarket. Express manicure and braiding are a popular service in such places.

Permissions to get started

What is needed to open a beauty salon, taking into account legal norms to exclude future claims from regulatory authorities? Properly completed documentation and all permits for this type of activity, taking into account the list of services provided in your beauty salon. Most entrepreneurs want to open a hairdressing salon, but it is possible.

For household services provided in a hairdresser or beauty salon, a tax system in the form is suitable. If your establishment performs medical (cosmetology) procedures, taxes are paid according to or.

chair for the client;
large mirror on the wall;
bedside table and shelf for tools;
electric running water heater or storage type water heater (boiler);
sink and dryer combined with a chair.

Note: in inexpensive hairdressing salons, equipped in apartments removed from the housing stock, hair washing is often carried out in an equipped bathroom, and the dryer is replaced with a stationary hairdryer. The operating principle of these devices has changed little since Soviet times. A modern design and many modes have been added. This equipment is located in a corner or along the walls. Minimum quantity – 2 units.

For manicure you need:

special table;
comfortable chairs for the master and the client;
hand baths;
necessary tools and consumables (scissors, files, napkins, nail polish, assorted, napkins, hand massage cream);
autoclave for disinfecting instruments;
ultraviolet lamp for drying nails.

To provide cosmetology services you will need:

special cosmetology chair;
mirror with lighting and a shelf for storing care products;
special devices for carrying out procedures;
refrigerator for storing cosmetics;
tool cabinet;
sink with cold and hot water supply;
basket for napkins and linen.

Staff

Good staff is half the success. All aspiring businessmen must remember this commandment. To successfully open a new beauty salon, you should patiently look for good professionals. A small hairdresser can have 1 female and 1 male hairdresser. As your business expands and the flow of regular customers increases, there should be at least two female masters. Include an administrator and a cleaner on your staff.

The ideal option is when the owner of a beauty salon is a stylist or hairdresser who knows all the intricacies. He can determine in half an hour how skilled the hands of a master who came for an interview are. A couple of tasks - and everything is clear.

Don't skimp on your salary. Be sure to set the percentage of remuneration that the employee will receive. Many talented hairdressers and stylists leave and open their own business not only for self-realization, but also because the owner of the salon refused to pay them a salary worthy of their level of professionalism. Remember that his clients will leave with the master.

Be sure to add manicure services. At first, a simple coating of nail polish is enough. Offer a decent salary. The manicurist must have a certain percentage from each client. A “naked bet” deprives one of motivation and kills the desire to increase the level of knowledge and skills.

Every hairdresser must complete a hairdressing course (at a minimum) and have a diploma. If your establishment provides cosmetic and image services, you will need the qualification “cosmetologist” or “esthetician”.

The provision of cosmetology services is much more strictly regulated. To provide some types of services, qualified medical personnel with a specialization in nursing cosmetology are required. Some procedures can only be performed by a dermatologist with a specialization in therapeutic cosmetology.

The list of services is listed in Order of the Ministry of Social Development No. 323. Please read this document carefully. For violating the requirements, the salon owner faces serious fines and sanctions. If the client is harmed as a result of poor quality of the procedure, the liability will be serious. At the first request of the client or regulatory authorities, you are required to provide certificates and licenses for performing cosmetological procedures.

Financial side

Is it profitable to open a beauty salon? Certainly! If you prepare well, test the waters and come up with something to interest customers, you will recoup your costs fairly quickly. A good flow of customers will ensure high and stable profits.

Costs for opening an economy class hair salon:

Repair of the premises - at least 100 thousand rubles;
Purchase of equipment. Needed: cabinets, hair dryers, shelving, chairs, hair clippers, scissors, combs, mirrors, sinks - up to 200 thousand rubles;
Consumables (perm compositions, styling products, curlers, hair dyes and tinting compounds, napkins, towels, shampoos, conditioners) with a reserve for 2 months - at least 100 thousand rubles;
Advertising events, production of business cards and flyers – 30 thousand rubles;
Monthly staff salaries depend on revenue. On average, 40–50 thousand rubles;
Tax administration, services of a visiting accountant – up to 10–12 thousand rubles. monthly.

Total: up to 500 thousand rubles.

If you need to remove the premises from the housing stock and buy it out, the costs will increase several times. How much does it cost to open your own beauty salon, taking into account such expenses? Capital investments will amount to 2.5 million rubles.

How quickly will the costs be recouped? The cost of a women's haircut in an inexpensive hairdresser is 100–250 rubles, and a men's haircut – from 80 to 150 rubles. The price depends on the locality. In addition to haircuts, hairdressers perform styling, perm, and coloring. These types of services, in addition to a haircut or separately, cost an order of magnitude higher than a simple haircut (from 400 rubles). The popular hairdresser is visited by at least 20 clients a day. Revenue per day can range from 3 to 8 thousand rubles. From 90 thousand rubles per month. There is no upper limit. With a minimum level of profit, your investment will pay off within 2 years. If the number of clients per day grows and your establishment offers the services of a manicurist, you can really “recoup” your money in a year.

For expensive beauty salons, the situation is similar to economy-class hairdressers. The payback period is approximately the same. Investments in an elite beauty studio will be 2-3 times higher, and the prices, accordingly, will also be higher. A women's haircut from a famous stylist will cost 750–1000 rubles. and higher instead of 100-250 rubles. in an inexpensive hairdressing salon. Plus painting, styling, coloring, creating an image, selling luxury hair care products. The conclusion suggests itself.

a good master can work in a cheap hairdresser. Of course, his working conditions will be unimportant. But the quality of the haircut often does not suffer from this. If visitors understand that you have a master with “golden hands” who will work a miracle with their hair for a reasonable fee, they will come to your hairdresser. Money will flow like a river. Don’t forget to share with a professional, otherwise competitors will lure him away. If possible, improve the premises, buy more expensive equipment so that the master has the opportunity to work in normal conditions. The returns will be even higher;
To attract clients, look for a talented master, maybe a young one, who will perform various types of nail art: painting, nail extensions, gel polish, aquarium, etc. These services are always in demand;
Many girls and women strive to carefully care for their nails and spare no expense. There will always be a stable income if clients appreciate your manicurist;
Offer visitors a selection of fashion magazines so they can choose their favorite haircut. Based on the photo, the specialist will give advice on whether the chosen option is suitable for a particular person. The result will be more predictable;
eyelash extensions are a popular service;
provide discounts to regular customers;
the design of the room and the sign often speak about the taste of the owner, remember this;
don't forget about the male half. Men's haircuts take less time. The master will be able to serve more clients. Virtually no consumables are required. The cost is lower.
Consider opening a pet beauty salon. Find a room in an area where wealthy people live. Clients will definitely appear.

A hairdresser or beauty salon offers clients services that are impossible to do without. Even with minimal income, men and women will spend money on an inexpensive haircut. Take into account all the nuances and recommendations, and your establishment will be the most popular in the city.

In this article we will talk about the work of Beauty Salons - how to register, which taxation system to choose and what will be less expensive for the enterprise in terms of taxes and fees to the budget.

Tax systems

The choice of taxation systems for a Beauty Salon is limited to the following systems: (click to expand)

OSNO - general taxation system. It involves payment of the following taxes: for individual entrepreneurs - Personal income tax (thirteen percent), value added tax (rate can be 0%, 10%, 18%), property taxes (up to 2%); for organizations - income tax (twenty percent), value added tax (the rate can be 0%, 10%, 18%) and property taxes.
STS is a simplified taxation system. It involves paying tax according to the simplified tax system, which is on average 15% (but can be reduced by decision of the regional government).
UTII - payment of tax on imputed income. The tax rate is 15%. In this case, the tax is paid not on the real income of an enterprise or individual entrepreneur, but on imputed income, which is calculated by the tax office. The tax depends on the physical indicator.
Patent - payment of a Patent is only possible for entrepreneurs and is not suitable for organizations. The amount of the patent also does not depend on the actual income of the individual entrepreneur.

To calculate the tax burden per month for a beauty salon, let us designate uniform conditions for all systems. Let's say that a beauty salon is registered as an individual entrepreneur with 2 employees. The amount of income per month is 250,000 rubles. The amount of expenses is 100,000 rubles, including employee salaries - 40,000 rubles, payroll taxes - 5,200 rubles, contributions for employees - 12,000 rubles.

What to choose - LLC or individual entrepreneur

If you choose between registering an individual entrepreneur or an LLC, then for this type of activity we recommend registering an individual entrepreneur because:

Registering an individual entrepreneur is easier than registering an LLC;
The amount of duty is less;
It is very easy to close an individual entrepreneur - simply by submitting an application;
No accounting required. Tax accounting is enough.

There is no need to purchase licenses for this type of activity. We consider the disadvantages of choosing a legal form in the table:

General taxation system

When choosing OSNO, you need to pay the largest number of taxes to the budget. This mode cannot be chosen by beauty salons, because it is economically unprofitable from any side. The tax burden can “strangle” an entrepreneur or LLC at the very beginning of its activity. Therefore, when registering an individual entrepreneur or LLC, within 30 days you must write an application to the Federal Tax Service at the place of registration of the individual entrepreneur or the location of the LLC about the transition to a simplified taxation system.

Example.

Let's calculate taxes on OSNO based on the conditions described above.

The tax burden will include the following payments to the budget: (click to expand)

Personal income tax 250000-100000=150000*13%=19500 rubles;
VAT 38135 rubles;
We do not count property taxes, because in our example there is no indication of the presence of property of an individual entrepreneur used in business activities.

Simplified system

There are two types of simplified taxation system:

The simplified tax system with the object of taxation is “Income”. The tax is calculated without taking into account expenses. The rate is 6%.
USN “Income minus expenses”. The calculation is based on income minus expenses. Rate 15%

The rate may be changed by regional authorities. There is no need to pay VAT or property taxes. You can switch to this system only from the beginning of the year or when registering a business.

An example is the tax object “Income”.

Tax on simplified tax system = 250,000*6%=15,000 rubles;
Taxes and contributions for employees under the terms of the example are 17,200 rubles.

When applying this regime, the amount of the simplified tax system “Income” can be reduced by insurance premiums for employees and yourself by 50% (and if the entrepreneur does not have employees, then by 100%). 15000/2=7500 rubles.

Total all taxes for the month are 7500+17200=24700 rubles.

An example is the tax object “Income minus expenses”.

Tax on simplified tax system = (250000-100000)*15%=22500 rubles;
Taxes and contributions for employees under the terms of the example are 17,200 rubles.

Total 22500+17200=39700 rubles.

Beauty salon and UTII

One of the most profitable systems for a Beauty Salon is the payment of a single tax on imputed income. It is calculated based on the number of employees employed in the Beauty Salon. Each region has its own K2 coefficient, which must be taken into account when calculating UTII. The tax in this mode does not depend on the number of clients served and the actual revenue of the salon. It is a constant value at a constant value of the physical indicator.

Example

Let's assume that in our example, for services to the population - UTII, and for services to legal entities - simplified tax system 6%. Since the coefficients for calculating UTII for each region are set differently, we will take the size of the coefficient K2 = 1. And we will assume that this entrepreneur has one person engaged in services to the population, and all the rest are employed in legal services. Persons.

Taxes per month:

UTII - 7500 (basic profitability) * 3 (number of people) * 1,868 (K1 coefficient for 2018) * 1 (conditionally K2 coefficient) * 15% = 6303 rubles;
Taxes and contributions for employees under the terms of the example are 17,200 rubles.

The amount of UTII can be reduced by 50% for contributions for employees engaged in this type of activity, in our example it is 6303/2 = 3151.5 rubles.

Total: 3151.5+17200=20351.5 rubles.

It can be noted that the main part of taxes are taxes and contributions from the payroll fund.

Patent for a beauty salon

Entrepreneurs have the opportunity to choose the Patent taxation system. This is especially true for residents of the capital, because UTII is prohibited for use in the city of Moscow. For other regions, when choosing between UTII and Patent, we recommend UTII. This recommendation is based on the fact that UTII can be reduced by the amount of insurance premiums, but the Patent cannot be reduced. On the other hand, the advantage of a Patent is that there is no obligation to submit a declaration when using a Patent.

Important! When choosing between a Patent and paying UTII, we recommend choosing UTII, because the single tax on imputed income can be reduced by the amount of insurance premiums.

Example.

Taxes for the month: (click to expand)

Patent -1875 rubles (the amount of the patent can be calculated on the tax office website);
Taxes and contributions for employees under the terms of the example are 17,200 rubles.

Total: 1875+17200=19075 rubles.

If a novice entrepreneur has chosen the field of beauty services, the taxation system for a beauty salon must be selected in such a way that the features of the activity are optimally combined with the rules for paying taxes.

You will learn:

How to open a beauty salon: as an individual entrepreneur or LLC, in order to choose a favorable taxation system.
What taxation systems can be used by individual entrepreneurs and LLCs.
What is OSNO, what are its differences?
What is the simplified tax system for income?
What is the simplified tax system for income minus expenses?
What is UTII.
How to use a patent for tax purposes.
Which taxation system is more profitable for a beauty salon and why.

LLC or individual entrepreneur: beauty salon and taxation

According to the law, entrepreneurs themselves can choose the organizational and legal form of doing business. For beauty salons, LLCs or individual entrepreneurs are more common.

IP is a more suitable option because it:

1) is associated with a significantly smaller volume of requirements at the registration stage (for an LLC, authorized capital, charter, and memorandum of association are required);

2) has a more favorable tax payment scheme;

3) allows for unlimited circulation of cash (does not apply to the cash balance requirement).

Indeed, if the owner decides to register a beauty establishment in the form of an individual entrepreneur, he will have much less worries. As already mentioned, it avoids the need to develop and submit constituent documents, as well as go to regulatory authorities and seek help from lawyers and other specialists. In the case of an individual entrepreneur, you are limited to 4 documents, namely the following are needed:

receipt of payment of the state registration fee;
registration application;
copy of the passport;
copy of TIN.

When registering an individual entrepreneur, your costs will be limited to the state duty, which in 2017 is 800 rubles.

Other important advantage – registration deadlines. The minimum set of papers allows you to review your application within 5 working days. It turns out that you can become an individual entrepreneur in a short period of time and without any problems, and registering your establishment in the beauty industry will be easy.

It is also worth noting that the liability of an individual entrepreneur for violations is minimal. Of course, at first it is not easy to do without violations. But fines for individual entrepreneurs for non-compliance with the law are five and sometimes ten times lower than for limited liability companies.

But we must not forget that for this organizational form there is also minuses. In case of failure to fulfill obligations, an individual entrepreneur risks his own property, while this problem does not concern the owner of an LLC. Here we are talking about both the bankruptcy procedure and any other liability in court. When choosing an individual entrepreneur form for registering a salon, we must not forget that one day the owner may well be left without housing, a car and other benefits - this will depend on the size of the debt. Bailiffs have the right to seize all property owned by the owner of the establishment in order to pay off the outstanding debt. Owners of limited liability companies do not risk anything except the authorized capital and assets of the company.

Also The individual entrepreneur form is not convenient if several persons open a business. It is suitable only in situations where the enterprise has only one owner, that is, co-ownership is not implied. Registration of a beauty salon for one person in the form of an individual entrepreneur means that all obligations and responsibilities are assigned to this person.

If two or more founders are going to own a business, it is reasonable to register it as an LLC. This form is also suitable in a number of other situations, since here the law limits liability for the organization’s debts.

Since there are no restrictions on the number of partner-owners, An LLC can be founded by one or more persons. There are some rules regarding the authorized capital. Thus, at the time of registration it must be prepared, amounting to at least 10 thousand rubles, and the period for payment cannot be more than four months from the date of registration of the establishment. The legislation allows legal entities and individuals to act as founders. The simultaneous presence of both of them among the founders is also possible.

The law provides society with more opportunities compared to individual entrepreneurs, which is why most businessmen choose this organizational and legal form. Which a set of documents must be prepared to register a salon using the LLC form?

A receipt, payment order or other document confirming the fact of payment of the state duty in the amount of four thousand rubles.
Application for registration, supported by the signatures of absolutely all founders. Individuals sign the document independently, and in the case of legal entities, this is done by the manager, who has the right to act without a power of attorney on behalf of the organization. The unified application form P11001 can be viewed on the Internet on the Federal Tax Service portal and at any tax office.
The decision on the basis of which society was formed.
Charter of the company in two copies. If a company is formed by several participants, it is also necessary to prepare a constituent agreement (but it does not need to be submitted to the tax authority).
Information about the address of the company (certificate of ownership of a specific building, premises in a building, part of the premises or a lease agreement and a letter of guarantee from the lessor if the premises are rented).

Registration of companies is carried out by the tax authority within no more than five working days, but there are grounds that may be a reason for refusal. In this case, the salon will not be registered. All the reasons can be found in Article 23 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs”.

Taxation systems for beauty salons: overview of the main systems

If you are not ready to go broke on taxes, it is important to have an idea of the tax systems existing in Russia for beauty salons and small businesses in general in 2017. We recommend that you transfer the preliminary calculation of the tax burden for different regimes to an experienced accountant. However, the owner in any case must have information about tax rates.

BASIC.

The general taxation system is also called the basic taxation system.

In this case, organizations pay the following taxes:

corporate income tax at a rate of 20%, with the exception of a number of preferential groups of taxpayers;
corporate property tax at a rate of up to 2.2%.

Individual entrepreneurs on OSNO pay:

personal income tax at a rate of 13% (if the owner in the reporting year was considered a resident of the Russian Federation);
VAT at the rate of 0%, 10%, 18%;
property tax for individuals at a rate of up to 2%.

This beauty salon tax system in 2017 is acceptable provided that:

the taxpayer initially does not qualify for the preferential regime or no longer meets them;
the owner is a VAT payer;
a businessman is among the beneficiaries of income tax (for example, we are talking about a medical or educational organization);
the owner does not know that there are other types of taxation of beauty salons: simplified tax system, UTII, unified agricultural tax and PSN (only for individual entrepreneurs);
There are other reasons, since if the salon is opened for the sake of income, it is unlikely that the owner will prefer the mode with the highest load.

There is no need to notify about the transition to OSNO - this regime is considered the main one in Russia and is not subject to restrictions on types of activities (in other words, it is applied by default). If you have not declared a transition to a different tax regime in the prescribed manner, you will use the general taxation system.

Let us remind you that you will fall under OSNO if you no longer meet the standards of preferential taxation systems. If, while working on a patent, you do not pay its cost on time, all income from patent activities entered into a special Book is taxed based on the OSNO.

The general taxation system has no restrictions on types of activities, income received, staff, property value, etc. Most large companies use OSNO and, being VAT payers, prefer cooperation with the same category of enterprises.

This system cannot be combined with the simplified taxation system and unified agricultural tax. For organizations, it is possible to combine OSNO with UTII, and individual entrepreneurs are allowed to use three types: OSNO, PSN and UTII (if the activities for them are different).

Keeping records and submitting reports using a common system is quite difficult without the help of specialists in the field of taxation of a beauty salon.

Tax calendar for organizations on the general system it looks like this:

The VAT tax return must be submitted once a quarter, before the 25th day of the month following the reporting quarter, namely before April 25, July 25, October 25, January 25 inclusive.

The procedure for paying VAT is not the same as that applicable to other taxes. The amount calculated for the reporting quarter is divided into three equal parts and each is paid before the 25th day of each of the 3 months of the next quarter. Let's consider an example: at the end of the 2nd quarter, the amount of VAT payable turned out to be 45 thousand rubles. After dividing by three, we get 15 thousand rubles and deposit this amount before July 25, August, September.

Corporate income tax is paid only by legal entities on OSNO.

The procedure for submitting declarations and paying income tax is quite complicated and varies depending on the option used for calculating advance payments. By default, the following reporting periods are used: first quarter, half year and nine months. Profit declarations must be submitted no later than April 28, July, October, and at the end of the year - no later than March 28. If a company decides to make advance payments based on actual profits, declarations are submitted every month no later than the 28th day of the month following the reporting month. In both cases, advance tax payments are made monthly, also before the 28th, although the procedure for accounting for them will be different. When reporting quarterly, these payments are calculated based on information for the previous quarter, and then, if necessary, recalculated. With monthly reporting, advance payments in the beauty salon tax system depend on the actual profit received in the reporting month.

Organizational property tax on OSNO.

In this case, the reporting periods are considered to be the first quarter, six months and nine months of the calendar year. Declarations must be submitted no later than the 30th day of the month following the reporting quarter, that is, inclusive of April 30, July, October and no later than January 30 at the end of the year. Please note that local laws may not establish reporting periods, which means that the declaration will be submitted once a year, no later than January 30. If we talk about paying property taxes, then if there are fixed quarterly reporting periods in the region, it is also necessary to make advance payments for property taxes every quarter. The regions themselves choose the terms for making advance payments. So, in Moscow this is no later than 30 days after the end of the reporting period, and in the Krasnodar Territory only 5 days are given for this procedure. If local laws do not specify reporting periods, the tax is paid once a year.

Organizations have the right to pay taxes exclusively through non-cash transfers in accordance with Art. 45 of the Tax Code of the Russian Federation. Also, in accordance with this article, the organization’s obligation to pay tax is fulfilled only after presenting a payment order to the bank. The Ministry of Finance prohibits LLCs from paying taxes in cash.

Individual entrepreneur, the taxation of a beauty salon is carried out according to OSNO, is obliged to submit reports and pay taxes in the following order:

VAT return.

Submitted every quarter no later than the 25th day of the month following the reporting quarter, that is, before April 25, July 25, October 25 and January 25 inclusive. The procedure for paying VAT differs from other taxes. The tax amount calculated for the reporting quarter must be divided into three equal parts, and then each must be paid no later than the 25th day of each of the three months of the next quarter. If, after the end of the second quarter, the amount of VAT payable was 45 thousand rubles, divide it into three equal parts, receive 15 thousand rubles each and pay no later than July 25, August, September, respectively.

Personal income tax.

The year-end declaration is submitted by the businessman in Form 3-NDFL for the previous year before April 30th. Also, those individual entrepreneurs whose income received during the year differs from the income of the previous year by more than 50% must provide a declaration of expected income in Form 4-NDFL. Advance payments for personal income tax are transferred in the following order: the first advance payment - no later than July 15, the second - no later than October 15, the third - no later than January 15. At the end of the year, personal income tax (including advance payments) must be paid before July 15 inclusive.

Personal property tax is charged on the inventory value of real estate owned by an individual.

Property tax declarations for individuals are not provided; tax notices are sent to property owners by the Federal Tax Service. This tax must be paid no later than November 1 of the year following the reporting year.

STS "Income".

Simplified tax system, simplified tax system, simplified tax system - these are the names of the most common tax system for beauty salons in the field of small and medium-sized businesses. Its attractiveness is associated with a small tax burden and fairly simple accounting and reporting (especially for individual entrepreneurs).

Simplified taxation includes two taxation options. Their difference lies in the tax base, tax rate and tax calculation procedure:

STS “Income”;
USN “Income minus expenses”.

Tax rates for the simplified tax system are much lower than for the general taxation system for a beauty salon. For the simplified system with the “Income” object, the tax rate is 6%, and since 2016, regions have the right to reduce this figure using the simplified tax system “Income” to 1%. For the simplified tax system with the object “Income minus expenses,” the tax rate is 15%, but can also be reduced by local laws to 5%.

In addition to the reduced tax rate, the simplified tax system “Income” has another advantage: it is possible to reduce advance payments for the single tax due to insurance premiums transferred in the same quarter. Legal entities and individual entrepreneurs using this regime have the opportunity to reduce the single tax by up to 50%. Individual entrepreneurs without employees on the simplified tax system can take into account the entire amount of contributions, that is, with small incomes they will not be subject to a single tax payable.

Using the simplified tax system “Income minus expenses”, you can take into account the listed insurance premiums in expenses when calculating the tax base, but this calculation procedure also applies to other tax systems. This means that it cannot be called an advantage of an exclusively simplified system.

It turns out that the simplified tax system is the most profitable for an entrepreneur, a taxation system for a beauty salon, if taxes are calculated based on the income received. In some cases (!), it will not be so profitable in comparison with the UTII system for legal entities and individual entrepreneurs and in relation to the cost of a patent for individual entrepreneurs.

Simplified tax accounting is carried out in a special Income and Expense Accounting Book (KUDiR) for the simplified tax system (form KUDiR for the simplified tax system, filling out KUDiR). Since 2013, legal entities have been maintaining accounting records using the simplified tax system; this obligation does not apply to individual entrepreneurs.

To report under the simplified taxation system for a beauty salon, you need to provide only one declaration at the end of the year. For organizations, the deadline is set until March 31, and for individual entrepreneurs - until April 30. At the same time, VAT payers, companies using the general tax system and UTII, as well as individual entrepreneurs on UTII submit declarations every quarter.

It is important to understand that in the simplified tax system, in addition to the tax period, that is, the calendar year, there are also reporting periods: the first quarter, half a year, nine months. Despite the fact that the period is called the reporting period, after it you do not need to submit a declaration according to the simplified tax system, but you need to calculate and pay advance payments according to the KUDiR data, which will later be taken into account when calculating the single tax at the end of the year (examples with calculations of advance payments can be viewed at the end of the article).

The list of groups of taxpayers who are not entitled to use the simplified system is established by Art. 346.12 (3) of the Tax Code of the Russian Federation. Thus, the following types of organizations will not be able to resort to the simplified tax system:

banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
companies with branches;
state and budgetary institutions;
companies conducting and organizing gambling;
foreign companies;
organizations - participants in production sharing agreements;
companies whose share of participation of other organizations exceeds 25% (except for non-profit organizations, budgetary scientific and educational institutions and those where the authorized capital consists entirely of contributions from public organizations of people with disabilities);
organizations whose residual value of fixed assets exceeds 150 million rubles.

Organizations and individual entrepreneurs also do not have the right to work under the simplified tax system:

manufacturing excisable goods (alcohol, tobacco products, cars, gasoline, diesel fuel, etc.);
extracting and selling minerals (the list does not include common ones, that is, sand, clay, peat, crushed stone, building stone);
switched to a single agricultural tax;
having more than 100 employees;
those who did not report the transition to the simplified tax system within the time frame and in the manner prescribed by law.

In addition, the work of private notaries, lawyers who have established law offices and other types of legal entities does not require the use of the simplified tax system.

USN “Income minus expenses”.

A serious advantage of this type of simplification is the differentiated tax rate. In fact, it represents an additional privilege against the background of the general preferential special treatment. Let us remind you that regional authorities can reduce the standard rate of the simplified tax system “Income minus expenses” of 15% to 5%.

The reduced tax rate does not apply throughout Russia, but only in some regions. Such regions successfully attract additional investment by developing specific areas of activity or solving the problem of employment of citizens.

Laws on differentiated tax rates of the simplified tax system “Income minus expenses” are adopted annually at the local level. This is done before the beginning of the year in which they come into force. You can obtain information about the size of the planned rate in a certain subject of the Russian Federation from the territorial tax office or local administration.

The calculation of the single tax on the simplified tax system “Income minus expenses” is more similar to the principle of calculating income tax than on the version of the simplified tax system “Income”. Therefore, Chapter 26.2 of the Tax Code of the Russian Federation on the use of simplifications repeatedly refers to the provisions establishing the norms for calculating income tax.

Here, the main risk for the taxpayer lies in the fact that the expenses indicated in the declaration under the simplified tax system will not be recognized by the tax inspectorate. If the latter does not agree with the formation of the tax base, then, in addition to arrears, the entrepreneur will face a penalty and a fine in accordance with Art. 122 of the Tax Code (20% of the unpaid tax amount).

UTII.

The meaning of the single tax on imputed income is obvious from the name itself. True, the concept of “imputed” is rarely used at the everyday level. Perhaps we can only recall the bureaucratic phrases: “to impute guilt” or “to impute responsibility.” The word “impute” means to count or evaluate as something. In the field of taxation of a beauty salon, the state believes that the UTII payer, engaged in the type of activity permitted for this regime, must receive some income. The latter in this case is considered in physical terms, and not in monetary terms.

Let’s say that you can get more income from three employees in the service sector than from one, and a store with an area of 30 square meters. m should be more profitable than an establishment measuring 20 square meters. m. St. 346.27 of the Tax Code of the Russian Federation provides a more transparent explanation of imputed income as potentially possible in accordance with the conditions affecting its receipt.

The imputed tax replaces the payment for an LLC:

income tax;
property tax, if the real estate does not belong to the category assessed by cadastral value (this includes office and shopping centers, as well as real estate of foreign organizations that do not have permanent representative offices in the Russian Federation).

The imputed tax for individual entrepreneurs replaces the payment of:

personal income tax;
VAT, except for that paid upon import into the territory of the Russian Federation;
property tax used in business - for this it is necessary to send an application for exemption from payment to the tax office at the location of such real estate.

Patent.

PSN is not a fully taxation system, since it does not provide for complex accounting and reporting procedures. The patent tax system for a beauty salon is the only regime that does not require filing declarations, and the tax is calculated directly at the time of payment for the patent.

The meaning of this preferential treatment is to obtain a special document ( patent), allowing certain activities to be carried out . It is possible to obtain (or, more precisely, purchase) a patent for a period from a month to a year in any region of its validity. This option is convenient if you need to check a small matter over a short period (a month or two). This step will allow you to understand whether there is demand for your offer and what prospects open up for your planned business.

Pros The patent taxation system for a beauty salon includes:

Relatively low (but not in all cases!) patent price.
Possibility to choose the duration of the patent – from a month to a year.
The ability to pay for a number of patents in different regions of the country or for different activities.
There is no need to fill out declarations, and therefore no bureaucratic delays during their submission and verification.
Payment of insurance premiums to individual entrepreneurs in the amount of 20% of the amounts accrued to employees is made only for pension and health insurance. Social security contributions are not made. This rule does not apply to patents for retail trade, public catering, or rental of real estate.

Since 2017, the collection and accounting of insurance premiums has been the responsibility of the Federal Tax Service.

On to the cons The patent taxation system for a beauty salon includes the following facts:

Only individual entrepreneurs have the right to purchase a patent; this regime is not suitable for organizations.
The types of activities permitted by the patent are limited to the service sector and retail trade in small stores.
The most strictly of all tax regimes limits the number of personnel: up to 15 employees in total are allowed for all types of activities of a given individual entrepreneur.
In retail trade or public catering, the area of the sales/service hall cannot exceed 50 square meters. m, that is, it is three times less than for the EBND.
A special income ledger is required for each patent, although the value of the patent is calculated based on the potential income for the year. This measure is required to ensure that income from activities for all patents received by a businessman does not exceed 60 million rubles per year.
The patent must be paid during its validity period, before the end of the tax period. It turns out that the tax is paid not based on the results of work, but in the form of an advance payment.
Unlike the simplified tax system or UTII, the cost of a patent cannot be reduced by paid insurance premiums. But, if a businessman combines the patent taxation system with another option, when calculating a single or imputed tax, he has the right to take into account the insurance premiums paid for himself. It will not be possible to do this with the costs of insurance premiums for beauty salon workers under this taxation system in 2017.

Which tax system to choose for a beauty salon: UTII, simplified tax system or patent

Before opening an establishment in the beauty industry, it is important to think about which tax method to choose for a beauty salon. In this case, a special taxation regime is more suitable than others - simplified taxation system, UTII or patent taxation system. It is recommended to switch to a special regime from the beginning of the establishment’s operation, in other words, from the moment of registration. An application for transition to the selected system is submitted with documents for registration or during the allotted period of time from this moment. If such a statement is not provided, the individual entrepreneur or LLC enjoys the general taxation regime.

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Now let’s discuss which of the above tax regimes is best suited for a beauty salon.

Until April 2011, businessmen faced a number of difficulties when using UTII. The fact is that not all services provided by beauty salons were subject to UTII taxation. OKUN prevented this - for example, code 019300 “Hairdressing salon services” did not imply cosmetic procedures, and OKUN 019200 “Solarium services” was used for UTII exclusively in baths and showers.

Amendments made to the classifier by order of Rosstandart No. 1072-st dated December 23, 2010 simplified the taxation of beauty salons. Code 019300 was replaced by “Hairdressing and cosmetic services provided by public utility organizations.” All the explanations necessary for the convenience of businessmen were given in the letter of the Ministry of Finance No. 03-11-11/31 dated January 25, 2013.

Since 2017, according to the new OKVED, beauty salons and hairdressers use the following codes:

If the salon does not provide medical services, then the following codes will do:

96.02 – services provided by hairdressing salons and beauty salons;
96.04 – physical education and health activities;
96.09 – provision of personal services to clients.

If medical services are provided, then it is worth indicating the following codes:

86.90 – health measures;
86.90.2 – services provided by paramedical personnel.

If doctors will be involved in the work, you must indicate the code:

86.21 – practice of doctors.

Obviously, household services are provided in all hairdressing salons, manicure salons and small beauty salons, while the normal functioning of premium salons cannot be imagined without medical procedures.

For household services include services for creating and maintaining style, which is why they are called image services (hairdressing, cosmetic).

There is no need to explain what hairdressing services consist of. What do cosmetic services include? In fact, this concept is quite voluminous. It includes procedures such as:

manicure;
care for eyelashes and eyebrows (extensions, coloring, correction);
hygienic massage;
waxing, depilation, sugaring;
facial care with masks and scrubs;
decorative makeup;
foot baths.

The salon has the right to provide medical services only if it has the necessary license. This norm is established by Order of the Ministry of Social Development No. 323 and the Regulations on licensing of medical activities approved by the Government.

We emphasize that UTII is included in the voluntary contribution system and is the most profitable for most entrepreneurs.

It is important to remember that if the enterprise conducts activities for which taxes cannot be paid under UTII, separate accounting must take place. It can be right away UTII and simplified tax system. A similar situation is possible, for example, in a hairdressing salon where the sale of additional cosmetics is established. But here, too, it is recommended to calculate which types of taxes will be more profitable.

Since hairdressing services are classified as household services, the physical indicator for them is the number of workers. This is important, because the size of the team directly affects the amount of imputed income. If we add to this the sale of funds, such trade should be calculated from a separately equipped trading place, so that the tax inspectorate does not calculate the amount from the area of the common room.

Then the taxation of a beauty salon according to UTII depends on the area used for clients. Also, the amount of tax may vary depending on the distance of the establishment from the center of the locality.

If there is a staff, taxes are paid to the Social Insurance Fund. But let’s say the owner opened a hairdresser and works there without anyone’s help. In such a situation, he pays tax only to the Federal Tax Service and the Pension Fund. The calculations are carried out separately, but still turn out to be closely related. Thus, the simplified tax system is being seriously reduced.

By the way, if an individual entrepreneur decides that a simplified taxation system is the most suitable option for a beauty salon, he has the right to submit an application, after which he can easily switch to it. In addition, as we remember, the owner has a choice between STS “Income” and STS “Income minus expenses”.

With UTII, the calculation is made not on the basis of actual income, but on the basis of a possible indicator from the types of activities allowed under “imputation”. It is assessed in physical indicators, and not in total ones. To do this, the area of the enterprise and the number of employees are taken into account. There may be a situation in which income will be small or the establishment will have to be closed for some period of time. The amount of tax will remain the same, and its payment will be mandatory. But if incomes rise, you will be able to make good money.

Patent the system is beneficial for individual entrepreneurs. There are many reasons for this: it eliminates the need to file tax returns, while the tax is calculated when paying for the patent. This type of taxation of a beauty salon can only be issued by an individual entrepreneur, but not by an organization.

A patent gives the right to conduct activities for a period of one month to a year. It is only necessary that the selected subject of the Russian Federation have this type of tax.

Let us remember that this type of taxation allows you to try to start a business and immediately determine whether it has a chance of development and prosperity. It is important that usually the price of the patent regime is low, but we emphasize that this is not always the case.

With such taxation of a beauty salon, entrepreneurs have a chance to simultaneously conduct their activities in several regions by purchasing a number of patents. The hairdressing business in this case, unlike retail trade and catering, is not associated with paying a fee to the Social Insurance Fund, only to the Pension Fund (we are talking about insurance premiums paid for employees: they are equal to 20% of the amounts paid to employees).

The law establishes strict rules for entrepreneurship under a patent:

the maximum number of employees is 15 people;
all types of activities of the entrepreneur are under strict supervision;
the maximum area of the enterprise is 50 m², which is 3 times less than with UTII;
it is necessary to keep a book of accounts in order, if necessary, to confirm that income remains within the permitted limits (60 million rubles).

Payment for a patent is made during its validity, before the end of the current tax period. Otherwise, it is impossible to pay its cost, whereas on UTII and the simplified tax system it will be possible to pay part of the tax at the expense of already paid insurance premiums.

Registration of a patent is the best option for taxing a beauty salon for individual entrepreneurs. True, if the establishment grows and there is a need to increase staff, preference will have to be given to UTII, because the patent imposes a limitation on this indicator. If you have a medical license in a beauty salon, then when choosing a taxation system, we recommend using a general or simplified tax payment system.

Expert opinion

Which taxation system is more profitable to choose for an individual entrepreneur beauty salon?

Tatyana Agapova,

director of development of the Arnika project

Consumer service establishments, which include hairdressing salons, nail studios, spa centers and beauty salons, have the right to use several taxation systems, but on the condition that such a beauty salon does not provide services that require a medical license. Which taxation is more beneficial? It all depends on your business model, ownership and number of employees. Let's calculate the tax burden for the company for the year.

Let’s say the form of ownership is individual entrepreneur, staff is 8 people, revenue is 12,000,000 rubles/year, expenses are 9,000,000 rubles/year.

It turns out that it is most profitable for an individual entrepreneur to purchase a patent.

Indicators	UTII – single tax on imputed income	simplified tax system – 6%	simplified tax system – income minus expenses	Patent – up to 15 people, for 1 year
Tax base	workplaces – 8 employees NB = 8 * 7,500 * K1 * K2 = 8 * 7500 * 1.798 * 0.6 = 64728, where 7,500 – basic rate of return, k1 and k2 – coefficients taking into account the level of inflation and location	12 000 000 * 6% = 720 000 – 117 000 = 603 000 – 75 500 – 23 153,33 = 504 346,67	12 000 000 – 9 000 000 = 3,000,000 rub.	min. income, up to 10 people inclusive 672 390 * 6% = 40 343,40
Tax rate	15 %	6 %	7 %
Tax	64,728 * 12 months * 15% = 116,510 rub./year 29,127 = 58,254 per year/quarter This amount can be reduced by payments to funds, but by a maximum of 50%	RUB 504,347/year This amount can be reduced by payments to funds, but by a maximum of 50%.	RUB 210,000/year The list of expense items is limited by Art. 346.16 Tax Code of the Russian Federation	RUB 40,343/year
Contributions to funds for employees	250 000 * 30,2 % = RUB 906,000/year	251 000 * 30,2 % = RUB 75,500/month 75,500 * 12 months = RUB 906,000/year	252 000 * 30,2 % = RUB 75,500/month 75,500 * 12 months = RUB 906,000/year	250,000 * 20.2% = 50,500 rub./month. 50,500 * 12 months = 606,000 rub./year
Contributions to funds for an entrepreneur		fixed payment (23,153.33 in 2016)	fixed payment (23,153.33 in 2016)	fixed payment (23,153.33 in 2016)
Contributions to funds for an entrepreneur	contribution to the Pension Fund – 117,000 rub.	1% of turnover St. 300,000 rub. contribution to the Pension Fund – 117,000 rub.	1% of turnover St. 300,000 rub. contribution to the Pension Fund – 117,000 rub.	1% of turnover St. 300,000 rub. contribution to the Pension Fund – 117,000 rub.
per year – 1,104,408.33 rubles. per month – 92,034 rubles.	per year – 1,387,683.67 rubles. per month – 115,640 rubles.	per year – 1,256,153.33 rubles. per month – 104,679 rubles.	per year – 786,496.33 rubles. per month – 65,541 rub.

Opening a hairdresser is a long and labor-intensive process. It’s not enough to find a good premises and experienced craftsmen; you first need to collect a mountain of documents for the hairdresser. We have prepared material that will help you avoid difficulties at this stage.

Read the article to find out what documents you need to collect to open a hairdresser and where to get them.

We begin to collect a package of documents for the hairdresser with registration

Start by choosing a legal form. The legislation does not provide for any specific legal status, so the choice is up to the entrepreneur.

If you open a hairdresser alone or not in the city where you are registered, then it is better to register as an individual entrepreneur. Registration as an individual entrepreneur is faster and requires fewer documents. In addition, individual entrepreneurs have more tax benefits and easier reporting documentation.

For those who open a hairdressing salon together with a partner, it is better to opt for registering an LLC. LLCs also have advantages compared to other legal forms: special taxation systems, the size of the authorized capital and lower economic risks.

OKVED code for a hairdressing salon: 93.02 “Provision of services by hairdressing salons and beauty salons.”

A certificate of registration of an individual entrepreneur or legal entity will be the first document for opening a hairdressing salon.

Permits for opening a hairdressing salon

To obtain permits for a hairdressing salon from the SES, you must bring your premises into proper condition, that is, the premises must comply with Sanitary Rules and Standards 2.1.2.199-03 “Hairdressing salons. Sanitary and epidemiological requirements for design, equipment and contents.”

Have you tidied up your hair salon? Now contact the SES so that they can send you an inspector to check. If he has no complaints, you will be given permission.

In the same way, you can obtain permission from the fire inspectorate. After the inspection, resolve all issues regarding which complaints arose. All that remains is to draw up a declaration and send it to the fire inspectorate. There the company is declared, after which you will receive a corresponding notification.

What documents should employees have for a hairdressing salon?

All hairdressers in your hair salon must have health records and certificates confirming the qualifications of their employees.

Remember that certifications are not just for hairdressers. Nail technicians, makeup artists and hair, face and body care specialists must have mandatory proof of qualifications.

In addition, all employees must sign a logbook for familiarizing themselves with safety regulations. And don't forget about the disinfectant log.

We conclude the necessary contracts

The first agreement you must enter into is a lease agreement. You will have to document your right to use the premises when you register the hairdresser with Rospotrebnadzor.

Among the documents for opening a hairdressing salon, there must be contracts with a recycling company for the removal and disposal of garbage and fluorescent lamps (two separate contracts). It is necessary to conclude an agreement with laundry and dry cleaning.

Don’t forget about contracts for disinfection, disinfestation and deratization.

We've got our documents in order and are ready to open a hairdressing salon.

Once again, go through all the documents you have and check them with the list above. Have you forgotten anything? Then it's time to notify Rospotrebnadzor. You can do this in person, in electronic format - through the government services portal, or by mail.

The most convenient way is notification in electronic form. In this case, the notification will be registered on the same day and you will be able to begin your activities faster.

If you don’t trust the Internet, then make sure that your notifications are in duplicate. This is necessary for both personal circulation and postal delivery.

Let's summarize

In the article, we looked at what documents are needed to open a hairdressing salon and how to proceed to obtain them. However, there is one important point that needs to be mentioned. These are difficulties that are often encountered.

Unfortunately, it is impossible to protect yourself from possible risks when collecting documents for a hairdresser. Either the inspector will definitely not like something, or the post office will send your notice to the wrong address, or the master’s certificate will expire.

All you have to do is be patient and embark on the long journey of collecting all the documents. Not ready to waste time on bureaucratic formalities? There is another way out: you can buy a ready-made hairdressing salon in Moscow with all the necessary documents, contracts and permits. Buying a ready-made hairdressing salon will not only save you from all the bureaucratic delays, but will also save you time on finding suppliers and developing a client base.