A complete package of documents for individual entrepreneur registration. Features of individual entrepreneur registration - be careful! We prepare the necessary documents

An individual entrepreneur is a form of business that is attractive due to its ease of registration and management. After receiving this status, you can engage in any business activity available to individuals. in Moscow occurs according to the standards established federal law No. 129-FZ dated 08.08.2001.

Who can open an individual entrepreneur in Moscow

Moscow, as the largest Russian metropolis, attracts many visitors from other regions. in the capital, and is it possible to conduct business here without Moscow registration?

We will answer the first part of the question below, but first about the address at which registration takes place individual entrepreneur. According to Law No. 129-FZ, registration of an individual as an individual entrepreneur occurs according to his permanent registration in the passport. And only if there is no registration in the passport, the entrepreneur’s address can be temporary registration in the capital.

Even if you order turnkey registration of an individual entrepreneur in Moscow, paying the registrars several thousand rubles, this provision of the law cannot be circumvented. But there is also good news– it doesn’t matter where you register your individual entrepreneur, because you have the right to conduct business throughout Russia, regardless of registration.

Thus, registering an individual entrepreneur in the Moscow tax office possible only for those who are registered in the capital, as well as for those who do not have registration in their passport, but have temporary registration in Moscow.

Documents for registration of an individual entrepreneur

In principle, if you decide to open a turnkey individual entrepreneur in Moscow, then you can safely skip this section, because registration documents will be prepared for you by specialists. And for those who want to understand this procedure themselves, let’s say that there is nothing complicated here.

All you need to do is fill out an application to register an entrepreneur, make a copy of your passport and pay a state fee of 800 rubles.

An application for obtaining the status of an individual entrepreneur (form P21001) is drawn up on an official form approved by the Federal Tax Service. You can find an example of filling out an application, as well as the form itself for filling out in different formats.

In the application you must indicate your passport details, registration address and the types of activities you plan to engage in. Types of activities for form P21001 are encrypted with numbers called OKVED codes.

OKVED is an all-Russian classifier, and it contains thousands of digital codes (from 2 to 6 characters) for all types economic activity. Despite this, it is quite simple to understand it, because the classifier has a strict hierarchy. You can learn more about the selection of OKVED codes and permitted types of activities of individual entrepreneurs from.

It is convenient to prepare a receipt for payment of the state duty of 800 rubles in the Federal Tax Service service, because all details will be filled in automatically. And if you have Account on the government services portal, then through it you can pay the fee with a 30% discount, i.e. only 560 rubles. Just keep in mind that when paying online, you need to request a confirmation document from the bank through which the payment was made instead of a receipt.

Not only Russians, but also citizens of other states, as well as stateless persons can open an individual entrepreneur in Moscow for certain types of activities. In this case, the set of documents for registration is supplemented with a copy of the TRP (temporary residence permit) or residence permit (residence permit) at the Moscow address. A foreigner’s passport or identity card of a stateless person must be translated by a Russian notary.

Where to submit documents for registration of individual entrepreneurs in Moscow

The only tax office that carries out registration of individual entrepreneurs in the capital is the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 46 for Moscow. Inspection address: Pokhodny Proezd, building 3, building 2.

Reception and issuance of documents on registration of individual entrepreneurs is carried out in Hall No. 2, which receives applicants on a shorter schedule than when registering an LLC. From Monday to Thursday you can contact us from 9.00 to 18.00, and on Friday from 9.00 to 16.45.

If this schedule does not suit you, then please note that documents for registration of individual entrepreneurs are also accepted at multifunctional centers. True, not all capital MFCs have concluded a corresponding agreement with the tax service, so you need to find out about this possibility in advance.

To do this, go to the official website “My Documents” for Moscow and find contacts of the nearest MFC. It is possible that this center provides services for receiving and issuing registration documents, and you will not have to travel far.

An important point is that if registration of an individual entrepreneur occurs through a multifunctional center, then a different BCC must be indicated on the receipt (especially for the MFC). If you pay the fee at the KBK for registration with the 46th tax inspectorate, then the center will not accept your documents.

Be sure to pay attention to this feature when generating a receipt on the Federal Tax Service website and select the desired BCC value.

Methods for submitting documents

Their execution depends on which method of submitting documents you choose, as well as how much it costs to register an individual entrepreneur. When a future entrepreneur personally visits the 46th Federal Tax Service Inspectorate or MFC, application P21001 and a copy of the passport do not need to be certified by a notary.

If documents are sent by mail, or they are handed over by an authorized representative, then the applicant’s signature in form P21001 and a copy of the passport are notarized. The power of attorney for registration actions must also be notarized.

If you order registration of an individual entrepreneur in Moscow from professional registrars, then usually you will be accompanied to a notary, so it will not take much time.

In addition, registration of an individual entrepreneur without visiting the tax office or multifunctional center is possible if you have a qualified electronic signature. However there is one here important nuance, ignorance of which may lead to refusal to open an individual entrepreneur.

If you follow the letter of the law "On state registration", then the presence of an electronic signature frees the applicant from the need to certify his signature in form P21001 with a notary. But in addition to the application itself, you must also send a scanned copy of your passport to in electronic format, but it must be certified by a notary.

How much does it cost to open a sole proprietorship?

Now let’s calculate how much it costs to open an individual entrepreneur in the capital. The registration price depends on several factors:

• who fills out the application P21001;
• how the duty is paid;
• who submits documents to the Federal Tax Service or a multifunctional center.

So, how much does it cost to open an individual entrepreneur in the most economical option? Only 560 rubles, provided that you prepare the documents yourself, submit them in person, and pay the state fee on the government services portal. But this, of course, does not always happen.

In the table we have collected approximate costs for the registration procedure for an individual entrepreneur in Moscow.

Of course, not all of these services are required. For example, you plan to prepare an application on form P21001 yourself, but send the documents by mail. In this case, in addition to the fee, you need to pay notary services and postage, and a notarized power of attorney for the representative is not needed.

The most expensive option is to open a turnkey individual entrepreneur, when you only need a copy of your passport, and the registrars will do the rest. Such services will cost from 6,000 rubles, and if with a guarantee of registration, then even more expensive.

Documents confirming the status of individual entrepreneur

The processing time for your documents is three working days, regardless of where you submitted the application (to the 46th Federal Tax Service Inspectorate or the MFC). On the fourth working day, you should be sent a USRIP entry sheet in form No. P60009 and a TIN certificate, if you did not have one, to the email address specified during registration. The tax office or center issues paper documents only upon request, so please inform us about this when submitting your application.

If errors are made in the documents or the registration procedure is violated, then individual entrepreneur registration may be refused. If you apply again, you will have to pay the fee again, but from October 1, 2018, applicants will have the right to resubmit the P21001 application once using the same receipt.

So, you have decided to open your own business project and become an individual entrepreneur. In this article we will discuss what is needed to open an individual entrepreneur. Some people believe that opening an individual entrepreneur begins with registration. But this is a false statement. First of all, to open an individual entrepreneur it is necessary to possible options his further development, draw up a business plan and only then prepare to register an individual entrepreneur with the Federal Tax Service.

Opening conditions

By law Russian Federation Any adult and capable citizen of the Russian Federation or a citizen of another country who permanently lives in the territory of the Russian Federation can become an individual entrepreneur.

“What does it take to open an individual entrepreneur under the age of 18?” is a question often asked by teenagers who want to start their own business. There are mitigating circumstances for such cases. Thus, it is allowed to register as an individual entrepreneur at the age of 16 years or older, if by a court decision or authorized bodies guardianship person is recognized as competent.

Also, a teenager from 14 to 16 years old can become an individual entrepreneur if his parents have given written consent to this.

It is prohibited for employees of security agencies and the prosecutor's office, military personnel, state and municipal employees to register as individual entrepreneurs.

How to prepare for registration - requirements

Let's look at what is needed to open an individual entrepreneur in the Federal Tax Service and where to start preparing the documents. There are two solutions this issue. The first is to collect and prepare all the documents yourself, the second is to use the services of companies that specialize in this. To be honest, the difference in money is not very big, and the registration procedure is not that troublesome. Below we suggest that you familiarize yourself with the basic requirements for individual entrepreneurs.

Documents for opening an individual entrepreneur

One of the most important conditions for opening an individual entrepreneur is the availability of the necessary documentation. The package of documents for opening an individual entrepreneur consists of:

• Application for (in one copy; if the application is submitted in person, then notarization is not necessary).
• A receipt confirming payment of the state duty - 800 rubles (this amount is integral part cost of opening an individual entrepreneur).
• Copies of the main page and the page with registration from the passport (you will also need to present the original);
• Copies of the TIN (again, when demonstrating the original, but this document is not mandatory, the main thing is to indicate the correct TIN, if it is assigned to you, in the application; if you haven’t received the TIN yet, it doesn’t matter: they will assign it to you and give you a certificate along with documents confirming registration of individual entrepreneurs);
• (this is an application for the transition to a simplified taxation system, you can submit it within thirty days after the Unified State Register of Entrepreneurs entry sheet).

The last application in the list of documents for opening an individual entrepreneur is not mandatory and is submitted only at the request of the future individual entrepreneur.

If you submit documents not in person, but through a representative or send them by mail, you must have the signatures on the application and copies notarized.

For persons who do not have Russian citizenship, the necessary document for opening an individual entrepreneur is a copy of the certificate of his place of residence.

Rules and procedure for registering individual entrepreneurs

The procedure begins with an application to open an individual entrepreneur

I would like to dwell on some points regarding filling out the application on form P21001. It indicates the address of the enterprise and the home address of the individual entrepreneur, telephone numbers and data from the passport. After filling out the application for his back side You must sign; this must be done at the tax office in the presence of a tax inspector or in front of a notary if you do not plan to submit documents for registration in person.

One of the fields for filling out this document (Sheet A) is OKVED ( All-Russian Classifier Types of Economic Activities), . It is advisable to write more possible classifiers, because if you want to expand your field of activity, and the required classifier is not specified, then you will have to pay for the new kind activity and wait about five days for its entry.

Sheet B of the application is filled out at the tax office and returned to the applicant.

An example of a completed application for individual entrepreneur registration

Where and when can you register an individual entrepreneur?

Having collected all the documents, you need to contact the tax authorities. A Federal Tax Service employee will check the documentation you collected and provide a list of documents you submitted for opening an individual entrepreneur, and will also inform you when it will be possible to pick up ready sheet Unified State Register of Individual Entrepreneurs (by law, up to five days).

On the appointed day, you will need to come again to the Federal Tax Service and receive a registration sheet for the Unified state register individual entrepreneurs, as well as sign in the journal about their receipt. As you can see, the period for registering an individual entrepreneur is not that long.

How to start a business if you are a student: Video

Having received the right to maintain after state registration entrepreneurial activity. Illegal entrepreneurship entails.

Registration of an individual entrepreneur is a simple process; you can go through it yourself or turn to professional registrars for help. Our step-by-step instruction on registering an individual entrepreneur for beginners in 2019 will show you how to open an individual entrepreneur for free and quickly.

Step 1. Select the method of individual entrepreneur registration

Registration of an individual entrepreneur takes place at the tax office at the address of the place of residence (registration in the passport), and in its absence, the individual entrepreneur is opened at the address of temporary registration. If you do not have the opportunity to contact the tax office at your place of registration, you can use. For users located in Moscow, this service is available on a turnkey basis and is provided in three working days (the digital signature is already included in the price, after clicking on the button, select “register an individual entrepreneur”):

So that you can decide whether you will prepare the documents yourself or prefer “turnkey registration”, we will compare Table of pros and cons of both options:

Step 2. Select activity codes according to OKVED

Before filling out an application to open an individual entrepreneur, decide what kind of business you will start. Business activity codes are selected from a special classifier, use ours for this. If you use to prepare documents, you will be offered a drop-down list, which will make your work on selecting codes even more convenient.

On one sheet A of the application, you can indicate 57 activity codes, and if one sheet is not enough, then you are allowed to fill out additional ones. Only those indicated OKVED codes, which contain 4 or more digits. Select one code as the main one (the type of activity for which the main income is expected to be received), the rest will be additional. You are not required to operate using all of the specified codes, but we recommend registering only those codes that you plan to work on. Later, if you change the direction of your business, you can add them.

Step 3. Fill out the application form P21001

You must submit an application to switch to the simplified tax system within 30 days after opening an individual entrepreneur, but you can do this when submitting documents for registration.If you decide to register an individual entrepreneur using our service, the program will prepare an application for you to switch to a simplified system.

Step 6. Collect a package of documents and submit it to the registration authority

Check that to open an individual entrepreneur you must have the following documents prepared:

• application for registration of individual entrepreneurs in form P21001 - 1 copy;
• receipt of payment of state duty - 1 copy;
• copy of the main identification document - 1 copy;
• notification of transition to the simplified tax system - 2 copies (but some Federal Tax Service Inspectors require 3 copies);
• power of attorney, if documents are submitted by an authorized person.

If the method of submitting documents is through a proxy or by mail, then application P21001 and a copy of the passport must be notarized .

To open an individual entrepreneur, you will additionally need the following documents:

• copy RVP document or permanent residence - 1 copy;
• notarized translation of a foreign passport - 1 copy.

You can find out the address of the tax office where individual entrepreneur registration takes place at your place of residence or stay through the Federal Tax Service service . When submitting documents, you will receive a receipt from the registration authority confirming acceptance of the application to create an individual entrepreneur.

Step 7. After registering an individual entrepreneur

In 2019, no more than 3 working days after submitting documents. In case of successful registration, the Federal Tax Service sends to the applicant's e-mail in electronic form a record sheet of the Unified State Register of Individual Entrepreneurs in form No. P60009 and a certificate of registration with the tax authority (TIN), if it has not been received earlier. You can receive paper documents only upon request of the applicant to the Federal Tax Service or the MFC.

Congratulations, you are now an individual entrepreneur! We hope that our step-by-step instructions for registering an individual entrepreneur in 2019 helped you!

What to do if you have been refused registration as an individual entrepreneur or LLC? From October 1, 2018, the applicant can again submit documents for registration of an individual entrepreneur or LLC. You must contact the Federal Tax Service within three months after the decision to refuse is made, and this can only be done once.

Are you planning to open your own business? Don't forget to reserve your current account. To select a current account, try our bank tariff calculator:

The calculator will select the most advantageous bank offer for settlement and cash services for your business. Enter the volume of transactions you plan to make per month, and the calculator will show the tariffs of banks with suitable conditions.

This is the best option for starting a business. This is not as difficult and expensive as establishing your own legal entity (LLC); moreover, an individual entrepreneur will not be bound by numerous regulatory conventions that the law imposes on organizations.

Required documents

Important! If in deadlines do not switch to a special regime, the tax burden will be applied to individual entrepreneurs, which has a very high tax burden.

However, it is not necessary to submit an application for the transition to preferential regimes immediately with registration - this can be done later, but doing it at once is simply more convenient.

Application for registration of individual entrepreneurs in form P21001

All registration actions with legal entities and individual entrepreneurs are carried out by the tax inspectorate through the forms of unified documents submitted by applicants, which are approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@. The rules for filling out applications are approved by the same Order.

The program is easy to install and use - you just need to select the required document form and start filling it out. If the user makes mistakes or does not specify any of the required data, the program will report this. You don’t have to worry about technical conventions such as font size—the program takes these details into account by default.

Using a free online service

There is another one the most preferred method of filling out form P21001– online service for preparing documents for opening an individual entrepreneur for free in 10 minutes. His advantage is that in addition to correctly filling out the individual entrepreneur application form with tips at each stage, he will prepare all the other necessary documents, provide instructions for state registration and further actions.

Basic data about the registered individual

The first sheets of the form must contain general information about a citizen who registers as an individual entrepreneur. All fields must be filled in, except clauses 1.2 and 8 - they must only be filled in Foreign citizens, as well as stateless persons. All other lines must be filled with current personal information.

Sheet "A"

On the next sheet of the application you need to indicate information about the planned types of activities - OKVED. The application must contain numerical designations of the main and additional types of activity, which must be registered in accordance with the OK 029-2014 classifier. The minimum code must contain 4 characters - this is an imperative rule.

Selecting OKVED– this is far from a mere formality. You shouldn’t limit yourself to one type of activity code, but you shouldn’t choose everything “just in case.” Types of activity affect the amount of insurance premiums against accidents, and can also be important if the tax regime is “simplified” (STS). If the OKVED number does not indicate any type of activity that will actually be carried out by an individual entrepreneur, then the Federal Tax Service may assess additional tax for these types according to the general system, and not according to the simplified one.

Therefore, in form P21001 it is necessary to indicate the types that will potentially be produced by IP in the foreseeable future. However, if you do not indicate some activity right away, then it can be included in the Unified State Register of Individual Entrepreneurs at any time using the P24001 form for free, because There is no state fee for this registration action. It will only take 5 working days.

Sheet "B"

In this sheet you need to indicate the method of obtaining documents after registration, as well as write down contact information. Many people neglect contacts, but in vain. There are precedents when the tax office refused registration if this data was not indicated. Therefore, it is better not to experiment, but to indicate everything in full, as required by the document form.

Immediately after filling out and printing out application 21001, there is no need to rush to sign it, since for this you need to follow some rules.

The document can be signed in two ways:

1. by the applicant during a personal visit to the Federal Tax Service in the presence of a tax employee;
2. by the applicant in the presence of a notary, followed by the submission of an already signed and certified document.

Wanting to start a business and engage in entrepreneurial activity, the founder of a small or medium-sized business is faced with an inevitable procedure documentation your company. Complete and detailed information information on how to register an individual entrepreneur, what papers to prepare and where to submit, is absolutely necessary for correct and timely registration.

According to the legislation of the Russian Federation, individual entrepreneurship (IP) is this type of economic activity, the subject of which is individual. The staff of his company may consist of one person (founder and manager) or include several employees.

Preparatory stage: once again weigh the pros and cons

The decision to register is a responsible step. After its implementation, the entrepreneur will not be able to “reverse”, since at this moment it begins economic activity. By this time, the founder of the company is obliged to make a list of his economic goals, develop a strategy for future activities, that is, have a real business plan in hand. In the process of collecting information on how to correctly register an individual entrepreneur, as well as when studying various legal aspects of all activities, an entrepreneur should pay attention to his responsibility to the state. It consists of timely submission of reports, mandatory deduction of certain amounts to the budget and payment of taxes.

Is it worth registering as an individual entrepreneur?

It is no secret that many entrepreneurs may try to run their business in the so-called shadow sector. This means that they do not have any permits to carry out their activities, do not reflect the income they receive in any way and do not pay taxes. The reason is the fear that you will have to collect a package of documents and interact with government agencies, as well as the desire to reduce your expenses.

In contrast to dubious savings, several arguments can be made in favor of a legitimate business:

• The entire period during which a person is engaged in entrepreneurial activity is taken into account when calculating the pension period.
• There is no need to hide from representatives of the law or conceal your source of income.
• The procedure for obtaining visas to some countries may be simplified.
• The range of opportunities and business contacts is significantly increasing, since many company owners prefer to cooperate only with individual entrepreneurs or legal entities.
• It becomes possible to make non-cash payments.

Thus, we can conclude that any growth and development of a company involves searching for information on how to register an individual entrepreneur independently or through the mediation of special companies.

How are intermediaries useful?

In the case when the future entrepreneur is well versed in the bureaucratic intricacies of domestic legislation and is able to understand numerous certificates, statements and reports, he may well begin to formalize his activities himself.

For the rest, those who have no idea how to register an individual entrepreneur on their own, the services of intermediary organizations are available.

Their employees will readily help you collect the necessary documents, make a seal, open a bank account, and also tell you which government agency you should contact at what stage.

Of course, their work requires appropriate payment.

How to register an individual entrepreneur: step-by-step instructions in general terms

Knowledge of the procedure for registering an individual entrepreneur and the sequence of actions is necessary for both categories of citizens: those who carry out the procedure themselves, and those who turn to intermediaries.

All actions can be divided into several stages:

Today, there are several taxation options for individual entrepreneurs. You should decide on the choice of system before registering an individual entrepreneur.

The differences between the types are related to the type of activity of the entrepreneur and the amount of his planned profit.

Types of taxation and their characteristics: general system

This is the name given to the system that is used by default. That is, it comes into force when no other is selected. Its main condition is mandatory control of financial transactions, as well as quarterly reporting (submitted to the tax inspector).

Before registering as an individual entrepreneur and choosing common system, you should find out that the entrepreneur will be forced to deduct 20% of the profit (the difference between income and expenses).

Also on the list of mandatory deductions are:

• Property tax. It is paid when the organization owns any equipment, real estate or machinery.
• Value added tax. Its size is 18% of the amount of goods sold or services provided.

The general taxation system is beneficial to those entrepreneurs who conduct wholesale trade, or if their clients are large companies working with VAT.

Simplified system

This type of taxation combines all mandatory deductions into one item. The choice of the amount of future tax is left to the discretion of the entrepreneur himself. He can pay 6% of the amount of income received or from 5 to 15% of the profit.

The reporting period is one year, but tax must be paid quarterly. If an entrepreneur purchases an insurance policy, he can count on a tax reduction of 6%.

Entrepreneurs who raise livestock or grow plants can choose an agricultural tax. This system is similar to a simplified one.

Individual entrepreneur and single tax

Entrepreneurs choose this system most often. It attracts them because the amount of payments is set once and does not change as profits increase or decrease.

However, even before registering an individual entrepreneur, you should study the list of activities for which a single tax can be used.

The amount of deductions depends on the size of the business. It is paid every quarter.

Interestingly, an entrepreneur is not required to use cash machine to record transactions carried out in cash.

Patents and the patent system

Only some entrepreneurs are eligible for taxation under this system. The patent is relevant for companies with a small staff (up to 5 people) and an annual income of up to 60 million rubles.

The use of cash registers is also optional. An entrepreneur does not have to submit reports, he does not need to visit a tax inspector often, he just needs to pay for a patent (valid from one month to a year) and correctly keep records of income in a special book.

Code selection procedure

Each type of business activity corresponds to a specific individual code, which is indicated in the all-Russian classifier.

This document lists all the main industries and areas: food industry, Agriculture, different kinds trade and construction.

By indicating the selected code when registering an individual entrepreneur, the entrepreneur determines which taxation system will be applied to him.

When thinking about how best to register an individual entrepreneur and selecting a code, you should use only the new classification (compiled in 2014). Additionally, the structure of this document may be subject to change, so you should pay close attention to any updates.

What documents will be needed for registration?

The package submitted to the tax office must include:

• Passport or a copy of it if registration is carried out by mail.
• A receipt certifying payment of the state fee.
• A copy of the identification code.
• Application with a request to open an individual entrepreneur (in the case when the package is sent by mail, the application must be certified by a notary).
• A document notifying which taxation system has been chosen by the entrepreneur.

The collected papers are submitted to the tax office branch at the place of registration or sent by mail. One day after receipt, the entrepreneur becomes the owner of a registration certificate, taxpayer identification number and an extract from the unified state register.

After this, information about the individual entrepreneur is automatically sent to the Pension Fund.

Current account and printing

Even before drawing up an agreement with an individual entrepreneur for the purchase or sale of goods, provision of services or other type of cooperation, many companies and firms are interested in the possibility of conducting financial transactions by bank transfer.

Often, the lack of an official account with an individual entrepreneur becomes an obstacle to making the most profitable transactions. Therefore, those entrepreneurs who are determined to receive large contracts and orders immediately after registration apply to Rosstat for OKVED statistics codes.

One day after submitting a receipt for payment for the services of this government agency, copies of the identification code and documents received upon registration with the tax office, the entrepreneur receives the necessary codes in duplicate, as well as a letter certifying registration. Now you can open a current account, which will need to be notified to the tax inspectorate and pension fund.

A stamp, like a bank account, is not a mandatory requirement for individual entrepreneurs. However, with this attribute, the status of the company increases significantly and the possibility of promising cooperation with other organizations appears.

A stamp is also required to fill out work records hired workers. If the head of a small company needs information on how to register an employee as an individual entrepreneur, he should contact Labor Code and other administrative documents.

When hiring the first employee, the entrepreneur will have to comply with several mandatory rules and register as an employer (pension and social insurance funds).

In the future, the hiring procedure will practically not differ from standard employment.

Before planning an expansion of staff, the head of a small business should find out about the existing restrictions:

• Working according to a simplified system, the owner of a company can hire no more than one hundred people.
• For a taxation system that provides for a single tax, the limit is the same (up to one hundred employees).
• Individual entrepreneurs who have paid for the patent can hire up to five workers.

It must be taken into account that we're talking about on the average number of employees. Therefore, if an entrepreneur has two employees and the shift of each of them is half a working day, then the timesheet indicators will be equal to the productivity of one person.

Knowledge of the rules and regulations governing the provisions of the law on how to register an individual entrepreneur for the work of performers and assistants will help to avoid fines and other penalties.