Self-employed vs sole proprietor - what to pick as a streamer
A side-by-side comparison: caps, taxes, restrictions, what's allowed. Decide in 5 minutes.
What you'll need
- A sense of your expected yearly income
Short answer
| Self-employed (NPD) | IP on USN 6% | |
|---|---|---|
| Income cap | 2.4M RUB/year | 450M RUB/year |
| Rate | 4% from individuals, 6% from companies | 6% on all income |
| Social contributions | None (optional) | ~50,000 RUB/year mandatory |
| Bank account | Not required | Required |
| Reporting | None | Annual declaration |
| Hiring | Not allowed | Allowed |
| Registration | 10 min on phone | 3 business days |
| YooKassa | Accepted | Accepted (priority) |
When self-employed is clearly the right call
Income reliably under 2.4M RUB/year, working solo, no plans to scale, no need for state-backed sick leave / pension. Perfect for a starting or mid-tier streamer.
When IP is clearly the right call
Income approaching or exceeding 2.4M, planning to hire an editor / SMM, want to accumulate pension points. If monthly revenue consistently exceeds 200,000 RUB - time to switch.
Hybrid: IP on NPD
You can register as IP and immediately move to NPD. You get the legal "IP" status (extra trust with payment systems and counterparties) while paying like a plain self-employed. Downsides: same 2.4M cap, no hiring.
Tax math
Income of 1.5M RUB/year from individuals via YooKassa:
- Self-employed: 60,000 RUB in tax. With first-year deduction - about 45,000 RUB.
- IP on USN 6%: 90,000 RUB tax + ~50,000 RUB social contributions = 140,000 RUB. Contributions can offset USN tax - net ~90,000 RUB.
Self-employed wins on burden when working with individuals. Above the cap the difference evens out.