Reducing ENVD without workers. Reduction of the single tax on insurance premiums SP. How to calculate imputed tax

There are two ways to save on UTII - to reduce it by insurance premiums and to reduce the number of physical indicators from which the tax is calculated. There are no other options because single tax is calculated based on the estimated income, and actual income and expenses do not affect the amount of payment.

How to save on UTII by reducing retail space

Reducing the number of physical indicators means reducing the number of employees, Vehicle, square meters retail space. It is clear that reducing workers and vehicles is so-so savings, because then the profit will be less. But if you do retail d, it is quite possible to reduce the square of the trading area. The fact is that UTII is counted only from the square trading floor... You can fence off a part of the area and use it, for example, as a warehouse, and then this area will not be included in the tax calculation. It is only necessary that such a layout be officially enshrined in the documents.

How an individual entrepreneur can reduce UTII by the amount of contributions

If you switched to this special mode at the beginning of this year, please be aware that fees for last year subtraction will not work. Then you used a different taxation system, and only deductions for imputed activities can be deducted from UTII.

If you don't have employees, then you can reduce the tax to zero. Do not forget the rule: before deducting contributions, they must first be transferred to the budget.

To use the deduction in full, try to make insurance deductions for yourself evenly every quarter.

What is it for?

By law, you have the right to hold out with fixed insurance payments even until December 31, and then pay the entire amount at once. But then you can only make a deduction from UTII for the IV quarter. If the tax turns out to be less than the contributions, then their remainder burns out. You will no longer be able to transfer the amount that reduces UTII to the next period.

The same will happen if you transfer the entire amount of contributions in the first, second or third quarter. It does not matter if the amount of tax is large, but with a small amount of UTII, uniform quarterly payments will make it possible to use the deduction in full. Approach payments wisely and you will not have to donate extra money to the state.

When there are employees, insurance deductions for them are also used to reduce the UTII, but at the same time, the payment can be reduced by no more than 50%.

If somewhere on the Internet you read that individual entrepreneurs and employees cannot deduct contributions for themselves, then do not rush to get upset. This is outdated information, and since 2017 there are no such restrictions.

Contributions that reduce UTII organizations

LLCs may include in the deduction:

• insurance deductions for employees;
• payments on sick leave at the expense of the employer. An exception is if an employee went on sick leave due to work injury or occupational diseases;
• payments for employees under voluntary insurance contracts.

Like individual entrepreneurship employers, LLCs can only reduce their payment by up to 50%.

Is it possible to reduce UTII when combining it with other modes

It is possible, but taking into account the following rules:

1. Contributions are deducted from imputed tax only for employees engaged in imputed activities.

2. If it is not possible to divide employees by type of activity, contributions for them are distributed in proportion to income in each regime.

3. Fixed deductions for themselves are also distributed in proportion to income for different modes... If, for example, in total income the entrepreneur's proceeds from activities on imputation amounted to 30%, then 30% of contributions are deducted from the imputed tax, the rest is attributed to a different regime.

How to issue a reduction in UTII by the amount of insurance premiums

The deduction is reflected in the declaration.

The amount of deductions for employees is indicated in line 020 of the third section of the declaration, for yourself - in line 030. Then these amounts are subtracted from the calculated tax in line 010. The resulting difference is the amount that needs to be transferred to the budget for the reporting quarter.

If you do not have the desire and time to deal with this, use our service.

Internet accounting "My business" will reduce the UTII tax automatically and reflect this in the appropriate fields of the declaration. Just register - the service will do the rest itself.

Many companies and entrepreneurs have already begun to use new cash registers in their work - online cash registers. But how to correctly get a deduction for the cost of purchasing an online cash register - we will consider in this article.

note: the article was written in 2018, so I link to the fresh stuff:

Important: Federal tax office Russia has presented very necessary memos that we recommend you download!

Memo 1 —

Now let's move on to our topic - how to properly reduce the UTII tax on the cost of the online checkout.

To begin with, I propose to refer to the provisions Tax Code, which tells about who exactly will be able to get a tax deduction, that is, reduce UTII by the amount of expenses for the acquisition of KKT.

As article 346.32 of the Tax Code of the Russian Federation tells us, you can reduce the tax (UTII) by:

1) compulsory insurance contributions for pension, social and health insurance,

2) expenses for the payment of sick leave,

3) payments under agreements for voluntary personal insurance.

And for taxpayers - individual entrepreneurs, clause 2.2 of Article 346.32 of the Tax Code of the Russian Federation makes it possible to apply a tax deduction of 18,000 rubles. That is, every individual entrepreneur who bought (buys) an online cashier in the period from February 1, 2017 to July 1, 2019 and registers it in accordance with the established procedure, will be able to reduce his tax on imputation by the amount of expenses for buying an online cash register.

The tax can be reduced by 18,000 rubles per one cash register. For example, an entrepreneur bought three devices for 19,000 rubles each, it turns out that the individual entrepreneur will be able to reduce the amount of UTII by 18,000 rubles x 3 pieces = 54,000 rubles.

But there are exceptions. - those entrepreneurs who carry out activities:

- retail trade through shops and pavilions with a sales area of ​​no more than 150 square meters for each trade organization object;

- retail trade through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;

- provision of public catering services through public catering facilities with an area of ​​the visitor service hall of no more than 150 square meters for each public catering facility;

- provision of catering services through catering facilities that do not have a visitor service hall ...
and having employees with whom they are concluded employment contracts on the date of registration of the cash register, has the right to reduce the amount of UTII for expenses at the online checkout, subject to the registration of the checkout from February 1, 2017 to July 1, 2018.

Now let's take a look at an example - how to calculate the tax and how you can carry over the balance of the unused tax deduction.

Let's say an entrepreneur belongs to the category of individual entrepreneurs who have the right to reduce UTII for expenses at online cash desks in the period from 02/01/2017 to 07/01/2019. According to calculations for the first quarter of 2018, such an individual entrepreneur received a tax of 6,000 rubles.

Imagine that the paid insurance premiums of an entrepreneur in the first quarter were 4000 rubles. He must pay 2,000 rubles to the budget. But our individual entrepreneur bought and registered two online cash desks at a price of 22,000 rubles each.

In this case, the tax amount for the first quarter of 2018 will be zero. The total amount of the deduction will be = 18,000 x 2 = 36,000 rubles. For the first quarter, the individual entrepreneur used only 2,000 rubles of deduction and 34,000 rubles are transferred to the following tax periods.

Suppose that for the second quarter the individual entrepreneur's tax will be 12,000 rubles and the amount of insurance premiums will be paid in the amount of 4,000 rubles. Then, for the second quarter of 2018, the amount of UTII will be zero, and the remainder of the deduction of 26,000 rubles (34,000 - 8,000) will go to the third quarter of 2018.

And how to reflect in the tax return on UTII the amount of the purchase of an online cash register? After all, while the declaration form is "old" and new lines are not provided there.

For the II quarter of 2018, most likely, the form will be new. But what about those taxpayers who did not know about their right to reduce the amount of UTII and want to cut the tax for the first quarter of 2018? You can submit an updated declaration for UTII and reflect the amount of the necessary expenses there. And here is how to do it competently - the tax service itself told in its letter dated February 20, 2018 No. SD-4-3 / [email protected]

As the tax authorities explained, before making changes to the form of the Declaration and the procedure for filling it out, taxpayers are advised after reducing the amount calculated for taxable period a single tax on the amount of insurance premiums in the total amount of UTII payable to the budget for the tax period under the line code "040" of Section 3 of the Declaration to take into account the total amount of expenses for the acquisition of KKT, but not more than 18,000 rubles for each copy of the KKT. At the same time, the total amount of UTII payable to the budget for the tax period according to line code 040 of Section 3 of the Declaration cannot have a negative value.

UTII is a favorable tax regime, especially for those who receive a high and stable income. The regime is based on the assumed or imputed profit by the state, and the actual size is not reflected in the amount of the tax. There is one more bonus - all contributions paid can be deducted from the deductions... By the way, this particular item has undergone changes, from which it has become even more profitable to switch to imputation. Find out how to reduce UTII by the amount of insurance premiums in 2019 for individual entrepreneurs in the Russian Federation.

As it was before - reduction of UTII until 2019

All self-employed persons pay insurance premiums. Only for themselves, because they work independently. Others are also for the staff.

Until 2017, according to clause 2.1 of Art. 346.32 of the Tax Code of Russia, individual entrepreneurs were entitled to deduct the paid contributions from the calculated tax. But according to completely different rules for businessmen with and without workers:

• Individual entrepreneurs with employees reduced UTII for payments for personnel, but no more than half of the originally calculated tax amount. And deductions for themselves could not be included in the deduction column.
• And firms without a state for all contributions paid in their favor, including 1%, paid from the difference between the state's imputed income and 300,000. All 100% of the originally calculated tax.

This inequality caused a lot of questions and discontent on the part of taxpayers. Indeed, on the STS, businessmen can reduce tax both on fixed payments and on deductions for personnel. And this is real discrimination.

Important news for entrepreneurs: how to reduce UTII 2019

Can an individual entrepreneur reduce the UTII tax by the amount of insurance premiums for himself, if his company employs personnel, in 2019? Yes. Justice has finally been restored. In clause 2.1 of Art. 346.32 amended by Law No. 178-FZ, issued on June 2, 2016. It gives employers a UTII right reduce tax on all types of insurance fees - both for personnel and for yourself.

Important! The tax can be reduced by contributions paid in billing period... It does not matter for what period of time they are calculated, only the date of the actual payment is important.

For example, if individual entrepreneur Pinchuk paid contributions for himself to the account of the Inspectorate of the Federal Tax Service on April 15, he will be able to add them to the deduction in the second quarter (April - June). But in the first, for which he will pay tax until April 25, he will not be able to.

Let's summarize for 2019, taking into account the changes:

• Businessmen without hired workers have the right to reduce UTII by subtracting all contributions paid for themselves. There are no restrictions.
• Businessmen with staff - paid contributions both for themselves and for the state. But payment should not be halved compared to the original amount.

One more rule should be taken into account, the entrepreneur becomes in the same rank with the employers at the moment when he makes the first payment to the individual. face. It doesn't matter if it was just one or several, from that moment on, he reduces the duty as a taxpayer with employees. That is, it is impossible to reduce the UTII tax by the amount of insurance premiums in 2019 for individual entrepreneurs with employees hired during the reporting period, but calculated for the first time after this period.

Example: entrepreneur Dvoretskaya hired a cook on March 14, and the first payment in his favor was credited on April 10. She can deduct contributions from the payment for the 1st quarter only in her favor, because the payment of physical. the person has passed already in the 2nd period. It doesn't matter that the chef was employed at 1.

Base for reducing UTII: individual entrepreneurs without employees

In the list of deductions for entrepreneurs who do not need to pay nat. persons, you can include the following payments:

• Fixed in the FIU and MHIF;
• Additional - 1% from excess income;
• Voluntary insurance contributions cannot be deducted.

In the new year, taxpayer contributions are accepted by the Inspectorate of the Federal Tax Service, and not extrabudgetary funds... Only payments for injuries remained under the jurisdiction of the FSS.

Base for reduction of UTII: individual entrepreneur with personnel

The list of contributions for deduction from the imputed tax for businessmen who have employed citizens is much more extensive:

• All required insurance fees for staff;
• Deductions for voluntary insurance staff;
• Sick leave for the first 3 days;
• Insurance payments for yourself, only mandatory;
• 1% from the excess.

How to reduce UTII to the maximum: the best payment terms

To begin with, let's recall the timing of payment of the tax itself, looking at the table:

At the end of the quarter, you must submit a declaration to the Federal Tax Service Inspectorate. The deadline for delivery is the 25th.

To pay to the budget as little as possible, it is necessary to reduce the cost of the duty for each period, and not a single tax. To do this, payments for oneself should be made to the IFTS more than once a year, as expected, but in each quarter by dividing the annual payment into 4 equal parts... With duties for employees and so everything is clear, they are paid monthly.

The amount of fixed payments is unchanged and amounts to 23,400 rubles in 2019. for pension and 4590 p. for honey. insurance. But 1% of the excess is not a constant value. Therefore, it will be more competent to calculate the preliminary UTII for the quarter, then take away the fixed payments made from it, and only then transfer 1% to the Pension Fund in the amount that is enough to cover the entire balance of the payment.

But keep in mind, the remainder of the contributions, that is, the part of them that remained after the tax was reduced to 0, is not transferred to another quarter. Therefore, it is worth carrying out such an operation only if, according to the preliminary forecast, the annual income will indeed exceed the limit of 300,000. And for a rather large amount.

How to calculate imputed tax

To find out UTII for a quarter, you need to multiply the following indicators:

• DB (basic profitability)- a constant figure determined by the type of activity.
• FP (physical indicator)- a figure that is different for each entrepreneur. This can be the area of ​​the sales area, the number of employees, the number of vehicles, or another indicator.
• K1- coefficient established by the Ministry of Economy. Font size for 2019 is 1,798.
• K2- coefficient regulated by the local treasury.
• Bid – 15%.
• Number of months in the period – 3.

IE without personnel: we reduce UTII

Consider how to reduce UTII by the amount of insurance premiums for individual entrepreneurs without workers, for example. The business of the imaginary individual entrepreneur Khrushchev is based on retail trade. He did not hire workers. For convenience, we will enter the rest of the initial data into the table:

First of all, Khrushchev calculated the duty for the reporting period:

1800 x (118 + 118 + 118) x 1.798 x 0.8 x 15% = 137,482 p. 27 r.

Then I calculated the preliminary imputed income for the whole year:

1800 x (118 + 118 + 118) x 1.798 x 0.8 x 4 = 3 666 193 p. 92 r.

Since this amount is more than 300 thousand, I calculated 1% from the excess:

3 666 193.92 x 1% = 36 661 p. 93 r.

This payment can be paid immediately or in installments (quarterly). Khrushchev chose the first option.

137 482.27 - (6 997.5 + 36 661.93) = 93 882 p. and 84 k.

In total, Khrushchev must prepare a sum of money equal to 93 thousand 882 rubles for payment. and 84 k.

Individual entrepreneur with personnel: we reduce UTII

Calculation example No. 1

Consider how to reduce UTII by the amount of insurance premiums for individual entrepreneurs with employees. For IP Skvortsov we will take the owner of a small retail store. The goods are sold to the population by 4 sellers. The rest of the data will be entered into the table:

Since Skvortsov understands legislation no worse than Khrushchev, he also began calculations with a fee:

1,800 x (119 + 119 + 119) x 1.798 x 0.9 x 15% = 171,576 p. 13 r.

Then he determined the annual income by imputation:

1,800 x (119 + 119 + 119) x 1.798 x 0.9 x 4 = 4,159,421 p. 28 r.

The income is quite large, so Skvortsov calculated 1 additional interest to the IFTS and paid it in four installments:

4,159,421.28 x 1% = 41,594 rubles. 21 r.

¼ part of the duty paid in the quarter = 41,594.21 / 4 = 10,398 p. 55 r.

Skvortsov is pleased with the result and is already calculating UTII taking into account fees:

171,576.13 - (10,398.55 + 34,609 + 6,997.5) = 119,571 p. 08 kopecks- payable. This figure is more than half of the tax, so we pay it. The decrease was 52,005 rubles.

Calculation example No. 2

Let's find out on one more illustrative example how to reduce UTII for insurance premiums for individual entrepreneurs with employees. For an imaginary individual entrepreneur, we will take the citizen Sokolovsky, who opened a hairdressing salon and hired 11 professional workers. The rest of the information will be displayed in the table:

Like previous taxpayers, Sokolovsky began with a quarterly duty:

1800 x (12 + 12 + 12) x 1.798 x 0.8 x 15% = RUB 13,981. 25 r.

Then he calculated what income the state will impute to him for the year:

1 800 x (12 + 12 + 12) x 1.798 x 0.8 x 4 = 372 833 p. 28 r.

This amount is more than 300 thousand, so Sokolovsky calculated 1% from the excess:

372,833.28 x 1% = 3,728 p. 33 r.

The additional payment to the IFTS is small, so the fictional entrepreneur paid it in full in the first quarter.

Now Sokolovsky can breathe easy and calculate UTII:

13 981.25 - (42 555 + 6 997.5 + 3 728.33) = -39 299 p. 58 r.

And here he remembered the rule: according to the law, a taxpayer with personnel cannot reduce the duty by more than half, therefore, to be paid = 13 981.25 / 2 = 6 990 rubles.

Individual entrepreneurs (IE) must pay insurance premiums:

● fixed payment for myself

● additional payment for themselves from incomes over 300 thousand rubles.

● employee contributions

An individual entrepreneur must always pay insurance premiums (with rare exceptions), regardless of the taxation system, the fact of carrying out activities and the income received. But there is good news too! You can reduce the payment due to paid contributions.

The tax period for UTII is quarter 25th 20th the month following the reporting period.

Reducing the single tax on imputed income for insurance premiums depends on the timing of their transfer and the availability of hired workers to the individual entrepreneur.

IE without workers.

In this case, UTII is reduced by the entire amount of insurance premiums for itself. Moreover, both the mandatory and the additional part of the contribution are deducted.

According to paragraph 3, clause 2.1 of Art. 346.32 NK individual entrepreneurs without hiring, reduce the amount of UTII by paid insurance premiums at a fixed rate.

Wherein additional conditions not installed.

The most interesting thing is that the tax authorities have developed three contradictory positions in terms of reducing UTII for a fixed payment.

1 position for the quarter in which this fixed payment was made.

For example, for the first quarter of 2018, UTII can be reduced by fixed contributions, provided that they are paid in the first quarter, and not outside of it.

In particular, this position is set out in Letter No. 03-11-09 / [email protected]

2nd position before filing a tax return.

For example, for the first quarter of 2018, an individual entrepreneur submits a declaration on UTII - April 20, 2018. Then the entrepreneur can reduce the imputed tax on insurance premiums, provided they are paid by April 20.

This position is supported by judicial practice and Letter No. 03-11-11 / 11383.

3 position... In the Letter until the 25th the month following the reporting quarter.

For example, for the first quarter of 2018, an entrepreneur submits tax return- April 20, 2018. At the same time, he plans to pay insurance premiums on April 25, 2018. Then you first need to submit an initial report without reflecting the contributions paid, and after April 25 - an updated declaration with a decrease in the amount of the single tax.

This option is not confirmed by judicial practice, therefore, it is quite risky.

Since all doubts, contradictions and ambiguities are interpreted in favor of the taxpayer, he can choose any convenient option to reduce the imputed tax.

At the same time, the transfer to the next year of a part of the amount of the fixed payment, which was not taken into account when reducing the amount of UTII due to the insufficient amount of the calculated tax, is not provided.

Individual entrepreneur who has employees

UTII is reduced by contributions paid both for themselves and for employees, but subject to two restrictions:

• by 50%;

● Table on tax reduction for individual entrepreneurs on contributions
● Fixed installments
● Contributions for employees
● Reducing STS and UTII when combining modes
● What is UTII - advantages and disadvantages

Individual entrepreneurs (IE) must pay insurance premiums:

● fixed payment for yourself

● additional contribution for oneself from income over 300 thousand rubles.

● employee contributions

An individual entrepreneur must always pay insurance premiums (with rare exceptions), regardless of the taxation system, the fact of carrying out activities and the income received. But there is good news! .Php "> UTII at the expense of paid contributions.

How to reduce imputation?

The tax period for UTII is quarter... The imputed tax is paid at the end of the quarter - no later than 25th and declarations are submitted up to 20th the month following the reporting period.

Reducing the single tax on imputed income for insurance premiums depends on the timing of their transfer and the availability of hired workers to the individual entrepreneur.

IE without workers.

In this case, UTII is reduced by the entire amount of insurance premiums for itself. Moreover, both the mandatory and the additional part of the contribution are deducted.

Wherein additional conditions on the comparability of the periods of payment and accrual of tax and insurance premiums not installed.

The most interesting thing is that the tax authorities have developed three contradictory positions in terms of reducing UTII for a fixed payment.

1 position... You can only reduce the tax for the quarter in which this fixed payment was made.

For example, for the first quarter of 2018, UTII can be reduced by fixed contributions, provided that they are paid in the first quarter, and not outside of it.

In particular, this position is set out in Letter No. 03-11-09 / [email protected]

2nd position... It is possible to reduce UTII by the amount of contributions when paying contributions in a fixed amount before filing a tax return.

For example, for the first quarter of 2018, an individual entrepreneur submits a declaration on UTII - April 20, 2018. Then the entrepreneur can reduce the imputed tax on insurance premiums, provided they are paid by April 20.

This position is supported by judicial practice and Letter No. 03-11-11 / 11383.

3 position... In Letter No. 03-11-09 / 2852, the tax authorities went even further and allowed the amount of fixed contributions listed up to until the 25th the month following the reporting quarter.

For example, for the first quarter of 2018, an entrepreneur submits a tax return on April 20, 2018. At the same time, he plans to pay insurance premiums on April 25, 2018. Then you first need to submit an initial report without reflecting the contributions paid, and after April 25 - an updated declaration with a decrease in the amount of the single tax.

This option is not confirmed by judicial practice, therefore, it is quite risky.

At the same time, the transfer to the next year of a part of the amount of the fixed payment, which was not taken into account when reducing the amount of UTII due to the insufficient amount of the calculated tax, is not provided.

Individual entrepreneur who has employees

UTII is reduced by contributions paid both for themselves and for employees, but subject to two restrictions:

• the amount of UTII cannot be reduced by more than by 50%;
• insurance premiums reduce the tax of the quarter during which they are paid.

● Tax reduction table for individual entrepreneurs on contributions
● Fixed contributions
● Contributions for employees
● Reducing STS and UTII when combining modes
● What is UTII - advantages and disadvantages

An entrepreneur applying a special regime has the right to reduce the tax by the amount of insurance contributions paid by him to the Pension Fund and the Social Insurance Fund (subparagraph 1 of paragraph 2 of article 346.32 of the Tax Code of the Russian Federation). The procedure for reducing the tax depends on whether the individual entrepreneur has employees and what tax regime he applies.

Reducing UTII for insurance premiums if the individual entrepreneur has employees

In this case, the amount of insurance premiums paid on employee benefits reduces the amount of the single tax, but only with a 50% restriction (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation). For example, the amount of UTII is 10,000 rubles, and the amount of contributions is 7,000 rubles. Accordingly, the tax can be reduced only by 5,000 rubles. (10,000 rubles x 50%), and the remaining 2,000 rubles. (7000 rubles - 5000 rubles) it will no longer be possible to take into account in the following periods - for the purpose of paying UTII, they "burn out".

It is also important to keep in mind that UTII is reduced only by contributions from payments to employees engaged in imputed activities.

It is possible to reduce UTII for a certain quarter by the amount of contributions paid to the budget in this quarter.

Reduction of the single tax on insurance premiums for individual entrepreneurs

Here, the order of reduction again depends on whether the individual entrepreneur uses the labor of hired workers.

If the individual entrepreneur has employees, then the entrepreneur has no right to reduce UTII for a fixed contribution for himself.

If the entrepreneur does not have employees, then he can reduce the UTII for himself by the entire amount of the paid contribution (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).

The amount of UTII for a specific quarter is reduced by the contributions listed in this quarter.

For clarity, let's summarize the data in a table:

Reduction of tax on insurance premiums when an entrepreneur applies the simplified tax system

Only individual entrepreneurs who have chosen “income” as the object of taxation can reduce the tax under the simplified tax system by the amount of insurance premiums (“income and expense” simplifications include the amount of contributions in the composition of expenses).

To reduce the tax under the simplified tax system, it also matters whether the individual entrepreneur has employees (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):

The advance / tax under the simplified tax system is reduced by the amount of contributions actually paid in a specific reporting / tax period.