He was sole proprietor is not an employee. The owner shall not himself enter into an employment contract, monthly pay his salary, to list the personal income tax and to have paid leave. Thus, it establishes the obligation to pay insurance contributions to the pension Fund. But to enumerate the contributions of IP must not in the form of a percentage of earned income, and in a fixed amount which is set annually by the government. This is the fundamental difference entrepreneur. Even in those companies in which the founder and the head are the same person, the Director still considered an employee.
There are no limits with respect to the minimum number of employees in the individual enterprises is not available. The employer can conclude an employment contract with one worker, if he has no greater number of employees. Differences in terms of registration of workers in FE and no. This also applies to the size of paid taxes (personal income tax) and insurance contributions for workers and keep personnel records.
It is important to remember that having signed his first employment contract with the employee, SP gets the status of the employer. He is obliged within 10 days to register in the FSS and for 30 - to the FIU. If he doesn't do it in time, you are obliged to pay a fine in the amount of 20 thousand rubles in the FSS and from 5 thousand rubles - to the FIU. SP needs to register only your first labour or civil-law contract with the employee in the extra-budgetary funds, with the subsequent workers do not have to do.
Restrictions on the maximum number of employees in FE no, but the entrepreneurs who apply special tax regimes, it is necessary to remember about the statutory working conditions. So, in entrepreneur to the USN and UTII average number of employees cannot exceed 100 people. Otherwise, he will lose the right to work in these modes and will be forced to use BA. Yip, who use the Patent system of taxation, can not attract more than 15 employees.