Working with Self-Employed Contractors

Contractors can work with us under different tax statuses, including as self-employed individuals (самозанятость). When interacting with a legal entity MadeTask as a taxpayer under the Professional Income Tax (налог на профессиональный доход) system, the self-employed contractor is responsible for paying their Professional Income Tax independently. Professional income tax is taken into account from payments to cards of Russian banks.

Self-employment limitations

The annual income of a self-employed individual must not exceed 2.4 million RUB. If this threshold is exceeded, then MadeTask stops making payments to this contractor as a self-employed person.

Professional Income Tax reporting to tax authorities

Self-employed performers must declare their income in the "My Tax" ("Мой налог") application. This can be done through integration with the partner service Bank 131, which handles income declaration and notifications to the Federal Tax Service (ФНС). The contractor only needs to pay their tax via "My Tax" ("Мой налог") once a month.

Professional income tax payment

By the 28th of each month, self-employed contractors must log in to the "My Tax" ("Мой налог") app and pay their tax for the previous month. Payment options include:

One-time card payment
Automatic deduction by linking a preferred payment method

What if a contractor uses other tax reporting automation systems?

Contractors who use third-party receipt automation systems (for example, Sberbank Svoe Delo (Сбербанк Свое дело)) will need to manually cancel the receipt generated by those systems in the My Tax (Мой налог) app. Otherwise, two receipts will be issued, and the contractor will have to pay double the tax.

Self-employment in the client’s personal account. Connecting a contractor to Bank 131

The contractor can independently change their tax status in their personal account. Customer can connect a contractor to Bank 131 via their personal account. This option is available for all client types. To connect a contractor:

Go to the "Contractors" section.
Find the "Tax Status Check" column.
Click "Check" Status and enter the contractor’s Taxpayer Identification Number (ИНН). A partner verification window will then open, where the contractor must enter their INN (ИНН) or the phone number linked to their self-employed status and agree to the terms of data processing and transmission.
The contractor will receive a request to connect Bank 131 (Банк131)) in the "My Tax" ("Мой налог") app and must confirm it.

After confirmation, the status will change to "Check is done". The contractor has one hour to connect Bank 131 (Банк131). If they do not confirm the connection within this time, the verification process will need to be repeated.

Also as a client, you can send a personal link to a contractor so they can connect to Bank 131 on their own. Once they follow the link, they’ll be guided through the process.

How to get the link

Go to the “Contractors” section.
Click “Export XLS”.
Open the downloaded file, find the relevant contractor, and copy the personal link to the Bank 131 connection page.
Open the downloaded file, find the relevant contractor, and copy the personal link to the Bank 131 connection page.

What the contractor sees after opening the link

A page opens prompting them to change their tax status to self-employed.
The contractor enters their personal tax ID (ИНН).
If they’re not yet registered as self-employed, an error message appears.
If the status is confirmed, they’ll see a “Далее” button.
After clicking it, the system sends a request to Bank 131, which in turn sends a notification to the contractor via the “Мой налог” app.
The contractor needs to confirm the Bank 131 integration in the “Мой налог” app or on the official self-employment website.
After successful confirmation, they’ll see a message indicating the connection was completed.
If an error occurs during the process, a notification will be displayed asking to try again.

How to Work with Self-Employed Contractors via Registers?

For customers with the register upload feature enabled, it is possible to process payments to contractors with self-employed status. To do this, you need to specify the contractor’s Taxpayer Identification Number (ИНН) and tax status in the register file and then manually initiate the process of linking the contractors to Bank 131.

Changes in the Register File

To ensure correct processing of payments to self-employed contractors, the following fields must be filled in the register file:

Tax status
Taxpayer Identification Number (INN)

Other fields (such as date of birth, document type, and document number) are optional. These fields are only required when personal income tax (NDFL) is withheld from the contractor.

How Is the Register File Processed?

File Upload: The customer uploads the file into the system.
Initial Validation: The system checks the correctness of the Taxpayer Identification Number (ИНН) and tax status.If errors are found, the system notifies the customer.
Contractor Creation: If contractors are not yet in the system, they are automatically created.
Linking to Bank 131: The system will not process a payment until the contractor's tax status is confirmed. The customer must complete the linking process in the “Contractors” section.

How to Link Contractors to Bank 131?

To process payments to self-employed contractors, they must first be linked to Bank 131. The instructions for linking contractors are provided above.

Working with Self-Employed Contractors via API

Customers using the API can also process payments to self-employed contractors.

How to Work with Self-Employed Contractors via API?

Verify the contractor’s Taxpayer Identification Number (ИНН).
Complete the linking process with Bank 131. Until the contractor is linked, any attempt to create a payment to a Russian bank card will return an error.
Use a special widget to link the contractor to Bank 131.
Once the contractor confirms the linking in the "My Tax" ("Мой налог") app, payments can be created.

Useful Links for API Clients

Tax Status Confirmation and Linking to Bank 131 currently under development, more details will be added later.