1. When employees are employed, self-employed individuals need to apply to the tax authorities for employment registration certificate, and indicate the employee's name, ID number, job position, working hours and other information on the registration certificate;

2. Calculate the taxable income of employees according to their actual wages every month, and calculate the taxable amount according to the provisions of the individual income tax law;

3. Before15th of each month, self-employed individuals need to declare their employees' salary income to the tax authorities and pay personal income tax;

4. When paying personal income tax, self-employed individuals need to fill in the personal income tax return form, and attach relevant supporting materials such as employee salary schedule.

The business requirements for self-employment are as follows:

1. Registration: Self-employed individuals need to register with the local industrial and commercial department and obtain a business license. In the process of registration, you need to provide personal identity certificate, business place certificate, business scope certificate and other related materials;

2. Tax registration: Self-employed individuals need to register with the tax authorities and obtain a tax registration certificate. When handling tax registration, you need to provide identity certificate, business license, proof of business premises and other related materials;

3. Paying taxes and fees: Self-employed individuals need to pay various taxes and fees in accordance with state regulations, such as value-added tax, income tax and business tax.

4. Management: Self-employed individuals need to formulate a reasonable business plan and management system according to their own business scope and mode to ensure legal, safe and steady operation, while paying attention to the responsibility of protecting consumers' rights and interests and environmental protection;

5. Regular annual inspection: self-employed individuals need to conduct annual reports and annual inspections regularly according to regulations to ensure the authenticity and legality of their operations.

To sum up, different regions may have different requirements for self-employed businesses, and the specific requirements shall be subject to local policies and regulations.

Legal basis:

Article 5 of the Regulations of People's Republic of China (PRC) Municipality on the Administration of Registration of Business Scope of Enterprises.

To apply for a project business license, an application shall be submitted to the examination and approval authority in accordance with laws, administrative regulations and the State Council decisions. After approval, an application for registration shall be submitted to the enterprise registration authority with the approval documents and certificates. If the examination and approval authority has restrictions on the operating period of the licensed project, the registration authority shall register the operating period, and the enterprise shall engage in business within the operating period approved by the examination and approval authority.

The business scope of the business license shall be applied by the applicant according to the business direction and determined by the industrial and commercial authorities. Declining liquor enterprises cannot determine their own business scope, because liquor industry is only a big classification of industries.