Fixed contributions ip envd and osn. Fixed payments SP when combining tax regimes. Ip contributions to ENVD in pfr

Each entrepreneur must pay annually fixed payments for himself to the FIU and to the compulsory medical insurance. In this case, it does not matter whether the activity is carried out or not - you always have to pay, with the exception of only a few cases. What if an entrepreneur combines several taxation regimes, how is it correct to reduce taxes on the amount of fixed payments?

An important change in the fixed payments of individual entrepreneurs in 2017 was the fact that they are now paid not directly to the Pension Fund and CHI, but to your tax office... At the same time, the KBK was changed, so it is no longer possible to pay using the old details. The controlling function for contributions was thus transferred to the Federal Tax Service.

If earlier it was clear that payments are paid to the Pension Fund and the Social Insurance Fund, then where do you pay them now if the individual entrepreneur does not operate at the place of registration and what to do if there is wage-earners?

If the activity is carried out at the place of registration, then there will be no questions, but if the individual entrepreneur is registered in one tax office, but reports, for example, on UTII to another tax office at the place of business, where do you need to pay contributions?

So where to pay fixed fees:

• An individual entrepreneur operates in the place where he was registered as an entrepreneur - he pays fixed payments for himself to his tax office.
• If an individual entrepreneur is registered in one tax office, but operates in a different area and submits reports to another tax office, in this case, the individual entrepreneur pays fixed payments for himself to the tax office where he was registered as an individual entrepreneur.
• If an individual entrepreneur has hired workers and he also operates outside his area, then payments for himself are paid at the place of registration. At the same time, payments for employees are paid to the tax office at the place of registration of the entrepreneur, regardless of the applied tax regime. This clarification is indicated in.

Attention! In more detail how they are calculated, their size, and new KBK are described in a separate article.

Individual entrepreneurs' contributions for themselves when combining UTII and STS

Taxes can be reduced by the amount of payments made to the Pension Fund of the Russian Federation and to the compulsory medical insurance, both for employees and for the individual entrepreneur. When combined tax regimes it is necessary to correctly calculate how the contribution shares are to be distributed. In accordance with Art. 346.18, clause 8 of the Tax Code, taxpayers must keep separate accounting records if they combine several tax regimes.

Things to consider:

1. Whether there are hired workers or not. If they are not there, then taxes can be reduced by the amount of the listed fixed payments for the entrepreneur in full, but there are workers, then only by 50%.
2. It is necessary to determine the shares by which taxes will be reduced - fixed contributions IP payments are divided in accordance with the income received for each type of activity.

First of all, let's calculate the amount of fixed payments:

• In this example, we assume that the individual entrepreneur pays contributions for himself on a quarterly basis, i.e. based on the amount set for 2017, we get 6997.50.
• Since we have 2 taxation systems, we add up the income from the simplified tax system and the income from UTII (here we take income based on the basic profitability, and not actually received), we get 350,000 + 252 439 = 602 439. We calculate 1% from the amount over 300 thousand rubles. (602,439 - 300,000) * 1% = 3024.39 rubles.
• The total amount of contributions made by individual entrepreneurs for themselves was: 6997.5 + 3024.39 = 10,021.89 for employees of 7000 rubles.

How to distribute payments:

• Total income 602 439, of which 41.90% falls on UTII (252 439/602 439 * 100) total income, then on the STS 100% - 41.90% = 58.10%.
• We distribute the shares of fixed payments: the simplified tax system can be reduced by them in the amount of 10,021.89 * 58.10% = 5,822.72. The remainder in the amount of 10,021.89 - 5,822.72 = 4199.17 will reduce the UTII.

Let's reduce taxes:

• STS without employees tax amounted to 21,000. Let's reduce it by the amount of payments to individual entrepreneurs in the Pension Fund of the Russian Federation and on compulsory medical insurance: 21,000 - 5822.72. Thus, the tax payable will be 15,177.28.
• UTII with employees, we will reduce by the amount of payments for employees and individual entrepreneurs for themselves, but not more than by 50%. We get 37866 - 4199.17 - 7000 = 26 666.83.

Important! V new declaration according to UTII, which has been in effect since the first quarter of 2017, it is possible to reduce the tax in the presence of employees, both by the amount of contributions for employees, as well as the amounts listed and individual entrepreneurs for themselves.

IE contributions when combining STS and Patent

Question: The patent taxation system does not imply a reduction in the calculated tax by the amount of fixed payments. While with the simplified tax system, this can be done. What to do in this case, whether to distribute payments, as described earlier?

Answer: According to the tax amount according to the simplified tax system, it can be reduced by the entire amount of payments to individual entrepreneurs, if there are no employees. The amount is not distributed according to the above principle.

Fixed payments and several points for UTII

If an entrepreneur has several points applying the taxation system in the form of imputed tax, then the above principle must be applied. Those. determine the share of income of each point; reduce the amount of tax as a percentage of the profit received by each point.

The tax legislation of the Russian Federation allows individual entrepreneurs in all modes, except for PSN, to reduce payments to the budget at the expense of paid contributions. We will tell you with examples how the reduction in insurance premiums in 2019 occurs on UTII.

Changes in 2019 when calculating the tax on UTII

The main change in 2019 for UTII is an increase in the K1 coefficient from 1.868 to 1.915. This led to a slight increase in the tax. In 2019, as in the past, entrepreneurs without workers will reduce the calculated quarterly tax by the amount. Previously, only reduction of UTII for insurance premiums for individual entrepreneurs with employees. Moreover, in this case, it was only possible to take into account the amounts paid for hired personnel, and the individual entrepreneurs' contributions for themselves were not taken into account at all.

Disputes over the possibility of including payments for entrepreneurs' own insurance in the calculation have been going on for several years. Individual entrepreneurs at UTII believed that such a situation puts imputation payers in an unequal position compared to those who work for STS Income.

True, this comparison cannot be called correct, because the STS and UTII are fundamentally different modes... But the patent system of taxation, similar to UTII, in 2019 does not allow taking into account contributions paid for oneself or for employees to reduce tax.

Be that as it may, but in 2019, UTII payers and those who work for the STS Income reduce the calculated tax payments for the amount of contributions paid according to the same principle:

• if the individual entrepreneur does not have employees, tax payment decreases by the entire amount of contributions paid for oneself;
• if there are employees, then the tax payment is reduced by the amount of contributions (paid both for oneself and for employees), but at the same time by no more than 50%.

How to calculate contributions for an entrepreneur on UTII

Before moving on to specific examples reducing the tax for UTII, we will figure out how to calculate the annual amount of the entrepreneur's contributions for himself.

Insurance premiums for own insurance in 2019 consist of two parts:

• permanent - for the full year of 2019 it is 36,238 rubles;
• variable - additional payment 1% of the individual entrepreneur's income exceeding 300,000 rubles per year.

How to calculate this additional 1% contribution, if with UTII income is calculated using a special formula and does not take into account the actual proceeds received? The answer to this is in article 430 of the Tax Code of the Russian Federation - the basis for calculating the amount of contributions is imputed income, and not actually received by the payer of UTII.

Often the entrepreneur wins. For example, the imputed income for cargo transportation on one unit of transport will be a maximum of (6,000 * 1 * 1,915 * 1) 11,490 rubles per month. In practice, a carrier with one truck may well earn more than 100,000 rubles per month.

If during the year the physical indicator (sales area in square meters; the number of employees, etc.) in the formula for calculating the UTII does not change, then it is convenient to divide the annual amount of IE contributions for himself into four equal parts and pay them every quarter.

How to reduce the quarterly tax on UTII for individual entrepreneurs without workers

Let us show by an example how the calculated quarterly tax on UTII for an entrepreneur without employees decreases if contributions are made for themselves every quarter.

Example

In the city of Smolensk, a small non-food store operates on an imputation. Square trading floor store - 22 sq. m. The entrepreneur trades himself, he has no employees. Let's calculate what tax he should pay, and how to reduce it at the expense of the paid contributions.

First, we find out the amount of imputed income according to the formula for calculating UTII: DB * FP * K1 * K2. We get the amount (1800 * 22 * ​​1.915 * 0.7) 53 083.8 rubles per month. Multiplying by 12 months, it turns out that the annual imputed income from which insurance premiums are calculated is 637,006 rubles. Insurance premiums for such income for the year will be: 36 238 + ((637 006 - 300 000) * 1%) = 39 608 rubles. If we divide this amount by four quarters, we get 9,902 rubles.

Now, using the help, we find out the amount of tax per quarter (K2 in this example is 0.7), we get 23 887.71 rubles, round up to 23 888 rubles. Considering that the entrepreneur paid part of the contributions for himself in the reporting quarter, he will have to pay 23,888 - 9,902 = 13,986 rubles to the budget. In total, for the year this individual entrepreneur will pay UTII tax in the amount of 55,944 rubles, and not (23,888 * 4) 95,552 rubles.

If the individual entrepreneur makes the amount of contributions for himself in one amount per year (for example, on December 25, 2019, a one-time payment of 39,608 rubles was made), then the first three quarters of the year the calculated tax is not reduced. And only when calculating the tax for the last quarter, there will be no payments to the budget (23 888 - 39 608<0). В этом случае предприниматель заплатит в бюджет больше, чем при поквартальной уплате взносов.

If you did not know about the possibility of reducing the calculated quarterly tax and left the payment of contributions at the end of the year in one amount, then you can partially reduce your losses. The fact is that by the end of this year it is necessary to pay only a fixed amount of contributions (in 2019 it is 36,238 rubles). And an additional contribution of 1% can be made until July 1 of the next year. That is, if you pay it before the end of June, then you can reduce the quarterly tax, which was charged for the 1st or 2nd quarter of 2020.

How to reduce the quarterly tax if there are workers

The reduction of UTII for insurance premiums for individual entrepreneurs with employees takes place according to a different principle - regardless of how many contributions are paid, the calculated tax can be reduced by no more than 50%.

Example

Suppose our entrepreneur from the example above hired one seller and issued him under an employment contract. Recall that the physical indicator for calculating the tax for retail trade is the retail space in sq. meters. Considering that the area of ​​the store has not changed, the tax amount per quarter will remain the same - 23,888 rubles.

As for the contributions, then to the amount of payments for oneself (9,902 rubles per quarter), additional contributions for the employee were added. A hired seller works part-time, and the entrepreneur pays him 10,000 rubles a month. The total contribution rate for an employee will be 30.2%, i.e. 9,060 rubles per quarter. Thus, the total insurance premiums paid in the quarter were 18,962 rubles.

How is the calculated quarterly tax reduced in this case? If we subtract contributions from the tax amount, we get 23,888 - 18,962 = 4,926 rubles. However, if there are employees, the tax payment can be reduced by no more than half. That is, the payment to the budget cannot be less than 23 888/2 = 11 944 rubles per quarter.

We calculate how many taxes and contributions in total with such income and the presence of one employee, the entrepreneur will pay to the budget for the year:

• contributions for oneself - 39 608;
• employee contributions - 36,240;
• tax for the year - 47,776.

Only 123 624 rubles, or 28 072 rubles more than if the entrepreneur worked independently.

For the purpose of calculating the tax on imputed income, organizations are equated to individual entrepreneurs with employees, while the founders do not pay insurance premiums for themselves. Accordingly, for LLC on UTII it is allowed to reduce the accrued tax payments only at the expense of contributions paid for employees, and by no more than 50%.

If you are still facing the choice of a taxation system or you have questions about calculating taxes for your particular case, we recommend getting a free consultation from 1C: BO specialists. Such consultation will reduce the risk of tax disputes and save you significant amounts when paying to the budget.

When registering as an individual entrepreneur, a Russian citizen should know that in this way he agrees and further undertakes to make monthly contributions to insurance organizations.

If an individual entrepreneur has employees, he also makes deductions for them in the appropriate amounts, which are determined by generally accepted interest rates. The more earnings, the more funds will have to be given to the state treasury in case of the onset of their own disability and social needs.

The labor agreement concluded between the employer and the employee becomes a guarantee for the payment of contributions. The contract can be urgent or indefinite. If a fixed-term contract is not renewed, but the employee remains in office, the document automatically takes on the status of an unlimited one.

"For themselves" individual entrepreneurs are obliged to transfer the following insurance premiums:

• to the Pension Fund, which scatters money for pension insurance, to those who have reached retirement age and need support from the state;
• in the FFOMS - the money supply is directed to health insurance, which is mandatory.

Experts emphasize that these deductions are paid by all individual entrepreneurs, without exception, regardless of the age category and type of entrepreneurial activity. It does not matter what income an individual receives and what form of taxation he has chosen - UTII or STS.

Deadlines for making fixed contributions to the FIU and FFOMS

The percentage of wages paid by an individual entrepreneur in relation to the PFR and FFOMS in 2016 must be paid by December 31, 2016.

In order to timely track changes in Russian tax legislation and always keep abreast of events, Russian citizens are encouraged to use convenient Internet services that help to calculate the exact amount of deductions and significantly reduce risks and save time for individual entrepreneurs. Such online services can be found by registering in the search engine "service for calculating contributions for individual entrepreneurs in 2017".

How to calculate the amount of contributions yourself

The fixed amount of contributions to the Pension Fund in 2017, which is made by an individual entrepreneur who is on UTII and STS, is calculated using the following formula:

Minimum wage (as of early 2017) × insurance premium rate (26%) × 12 months.

In addition, before April 1, 2017, individual entrepreneurs, whose official profit was more than the limited amount of 300,000 rubles, must pay 1% of the exceeded amount. Thus, the deadline for paying this interest to the Pension Fund for 2017 is until April 1, 2018.

With regard to contributions to the FFOMS, as of 2017, only contributions are made in a fixed amount. Even if the income has exceeded 300,000 rubles, there is no need to pay additional contributions to the state fund.

Minimum wage as of early 2017 × insurance premium rate (5.1%) × 12 months.

In 2017, the minimum wage was slightly revised and increased to 6,204 rubles.

If we talk about the BCC, since the beginning of 2017, tax legislation has undergone a number of changes, now transfers are distributed among different BCCs, which are displayed in the table below. Now the BCC depends on the amount of income received by the entrepreneur in the last calendar year.

Why was the KBK system created? The fact is that it helps to control financial flows at the state level. For individual entrepreneurs, they are indicators of payrolls and systematize, simplify the maintenance of financial statements.

What contributions are required for income from 300,000 rubles

For a unit of time, the usual settlement period is taken, if during this period the income amounted to more than 300,000 rubles, then in addition to the fixed amounts deducted to the Pension Fund and FFOMS in the amount of 22261.38 rubles, the individual entrepreneur is obliged to make payments in relation to the PF, namely 1% of the excess ...

To date, regulations and laws of the Russian Federation determine the limiting amounts of deductions to insurance funds. As of 2017, their value cannot be more than:

8 × minimum wage at the beginning of the tax year × tariff x 12.

By simple calculations, you can understand what amount we are talking about:

7,500 × 8 × 26% × 12 = 187,000.2 rubles. So, the limit amount of insurance payments in 2017 paid by individual entrepreneurs using UTII and STS as a tax regime to the Pension Fund is 187,000.2 rubles.

If the total income of the individual entrepreneur for the 1st quarter is already more than 300,000 rubles, if you wish, you can pay 1% to the Pension Fund immediately, without waiting for the end of the calendar year. This technique will make it possible to evenly distribute tax payments to state funds throughout the entire reporting period, taken per unit of time. If there is no desire to speed up payments, you can wait to make contributions until April 1, 2017.

Those who use the taxation regime under the name of the simplified tax system should be aware that when calculating the income part for subsequent calculation on the received amount of insurance contributions, it is not necessary to include the expenditure part. The same applies to individual entrepreneurs who work for OSNO. If an individual entrepreneur applies several forms of taxation at once, according to the current legislation, the income is summed up.

How to calculate contributions to the Pension Fund under the simplified tax system

To clarify how much money an individual entrepreneur needs to contribute to the Pension Fund, we suggest considering such an example.

Suppose an individual entrepreneur uses the taxation regime of the STS with a tariff rate of 6%, and the citizen does not have hired workers who would work for him under an employment agreement. During the last year, the income of the individual entrepreneur amounted to 700,000 rubles. Based on these data, we calculate how much he will have to pay to the Pension Fund:

18,610.8 rubles (fixed amount) + (700,000 - 300,000) × 1% = 18,610.8 + 4,000 = 22,610.8 rubles.

So, an individual entrepreneur working for the simplified tax system, the tax rate of which is 6%, must pay tax to the Pension Fund in a fixed amount in the amount of 18,610.8 rubles until December 31, 2017 inclusive. Until April 1, 2017, the additional amount of contributions will be plus 1%, equal to 4,000 rubles. The total amount of deductions to individual entrepreneurs will reach 22,610.8 rubles.

If the individual entrepreneur chose a 15% interest as a taxation system, the payment of 1% to the Pension Fund is slightly different from the previous option. In this case, the calculation does not imply the inclusion of the difference "income minus expenses", but as a basis it takes the whole amount of profit for 2017, that is, the total amount of income does not need to be reduced by the amount of expenses.

If the individual entrepreneur is on UTII ...

The imputed income part for individual entrepreneurs on UTII is calculated in accordance with the procedure and norms specified in article 346.29 of the Tax Code of the Russian Federation. The basic formula is defined here:

Imputed income = base profit × adjustment factor 1 × adjustment factor 2 × the sum of real physical values.

Determination of income for the year assumes the summation of the imputed profits, which are indicated in the declarations from the 1st to the 4th quarter.

Features of the calculation of 1% in the PFR for individual entrepreneurs on the PSN

The patent taxation regime involves the determination of 1% of the potential income that the business will bring. If the patent has been paid for several months so far, the profit is calculated relative to the number of calendar months for which the document has already been purchased.

To better understand the possibility of paying 1% to the Pension Fund for individual entrepreneurs under the PSN, consider the example of a businessman who opens a hairdresser in Sevastopol, where 14 hired employees will work under an employment agreement. So far, the individual entrepreneur has acquired a patent for carrying out activities for a period of 1 year. The patent says that the value of the possible profit reaches 1,760,000 rubles. Suppose that in 2017 the individual entrepreneur managed to earn 900,000 rubles, which exceeds the limit amount by 600,000 rubles.

The calculation of 1% consists of the following:

• (1,760,000 - 300,000) × 1% = 14,600 rubles;
• So, the individual entrepreneur undertakes to pay to the Pension Fund of the Russian Federation by December 31, 2017 fixed 18,610.8 rubles and 14,600 rubles by April 1, 2017, the total liabilities to insurance funds are: 18,610.8 + 14,600 = 33,210.8 rubles.

How to reduce the advance payment for UTII and STS

In 2017, Russian legislation allows individual entrepreneurs who work on UTII and STS to reduce the amount of advance payments by 1% of the amount exceeding the limit income. But this is only possible if the additional contribution (1%) was made in the tax period when the tax was calculated.

In 2017, there were significant changes in the reduction of UTII for insurance premiums. They continue to operate in 2019. These changes and innovations in 2019 are devoted to today's material.

Until 2017, according to the rules for reducing the tax on the simplified tax system and UTII on insurance premiums, entrepreneurs working on the UTII and being employers were in less favorable conditions than the individual entrepreneur on the simplified tax system. The fact is that entrepreneurs on UTII could not reduce the tax on contributions paid for themselves, both calculated from the minimum wage and from exceeding the imputed income by 300,000 rubles.

Justice came from January 1, 2017 by the individual entrepreneur after the entry into force of amendment 178-FZ of 06/02/2016 to subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. The following words are excluded from the norm of this sub-clause: “when the taxpayer pays employee benefits”.

Therefore, starting from January 1, 2017, individual entrepreneurs using UTII can reduce the imputed tax on paid insurance premiums for employees and for themselves.

At the same time, the 50% rule remained in effect. This means that the imputed tax can be reduced on insurance premiums paid for employees and for themselves by no more than 50% of the calculated tax. This method of accounting for contributions will remain relevant in 2019.

Decrease in UTII for individual entrepreneurs without employees in 2019

In 2019, all individual entrepreneurs, regardless of the taxation system, are required to pay insurance premiums in a fixed amount. The insurance premiums of individual entrepreneurs on UTII in 2019 for themselves are as follows:

Pension insurance contribution will not be calculated from the minimum wage set on 01.01.2019, as it was before. Recall that in 2017, the amount of contributions for pension insurance in a fixed amount was calculated using the formula: 7500 × 26% = 1,950 rubles per month.

Since 2018, Federal Law No. 335-FZ of November 27, 2017, determines that the contribution rates for individual entrepreneurs will be approved by a government decree, based on the cost of pension points and the established coefficient annually, regardless of the minimum wage.

In 2018, the amount of fixed contributions for pension insurance from income less than RUB 300,000 was RUB 26,545. For 2019 the amount of fixed contributions for pension insurance is expected to be increased and amounted to 29,354 rubles.

The contribution for health insurance, calculated from the minimum wage established as of 01.01.2017, was:

7,500 × 5.1% = 382.50 rubles per month.

In 2018, by analogy with the pension contribution, the amount of the contribution for compulsory health insurance in a fixed amount was 5,840 rubles, and in 2019 for compulsory health insurance the individual entrepreneur must pay 6,884 rubles.

Consequently, compared to 2017, the size of fixed contributions for pension insurance increased by 5,954 rubles and for medical insurance by 2,294 rubles.

Such an annual increase in the size of fixed contributions does not always mean that you will spend more on taxes and contributions this year than in the previous year. This is because the calculated imputed income tax is reduced by the amount of the fixed premiums paid.

Additional payment. If the annual imputed income has exceeded 300,000 rubles, then it is necessary to pay an additional contribution only for pension insurance:

(Imputed income - 300,000) X 1%.

An additional medical contribution for exceeding the imputed income in the amount of 300,000 rubles is not paid.

Contribution for voluntary insurance in case of temporary disability and in connection with maternity (paying this contribution on a voluntary basis, the individual entrepreneur has the right to receive sick leave from the Social Insurance Fund) - payment for 2017 was 2610 rubles.

In 2018, the amount of voluntary contributions in case of temporary disability and in connection with maternity will be calculated, as before, from the minimum wage set for January 1 of the current year. Consequently, the amount of voluntary contributions in 2018 will be RUB 3,302.17. (9489 rubles x 12 x 2.9%). In 2019, due to the increase in the minimum wage the size of voluntary contributions to the Social Insurance Fund has also increased. In 2019, its size will be RUB 3,925 44 kopecks

For all these contributions, an individual entrepreneur who does not use hired labor has the right to reduce the imputed tax without restriction.

For example:

The imputed tax payable for the 1st quarter was 10,000 rubles.

Therefore, 10,000 - 9,000 = 1,000 rubles must be paid for the imputed tax for the 1st quarter of 2018 by April 25, 2018.

Decrease in UTII for individual entrepreneurs with employees in 2018

In addition to the contributions listed above, which the individual entrepreneur pays for himself, having employees, he is obliged to transfer contributions for his employees.

It is possible to reduce the imputed tax in 2019 by the amount of paid insurance premiums for yourself and for your employees, but not more than 50% of the calculated tax.

For example:

The calculated imputed tax for the 1st quarter of 2018 was 20,000 rubles.

Contributions paid by the individual entrepreneur for himself - 7,000 rubles.

Contributions paid by individual entrepreneurs for employees - 8,000 rubles.

Despite the fact that the total amount of contributions transferred to the budget amounted to 15,000 rubles, the tax cannot be reduced by more than 50%. Therefore, it is necessary to transfer the imputed tax for the 1st quarter in the amount of 10,000 rubles.

The Tax Code of the Russian Federation, subparagraph 1 of paragraph 2 of Article 346.32, it is determined that the amount of imputed tax calculated for the quarter is reduced by insurance premiums actually transferred in the reporting quarter, no matter for what period the contributions were transferred.

The contributions that the individual entrepreneur pays for himself can be paid in installments during the calendar year, or can be paid one-time. The main thing is not to break the payment deadline.

Terms of payment of insurance premiums by individual entrepreneurs on UTII in 2018

• contributions until December 31 of the current year;
• contributions from the amount of excess of imputed income until July 31 of the year following the billing year.

The maximum amount of contributions for pension insurance in 2019 has been determined. More than 234 832 p. (29 354 p. X 8) in 2019, there is no need to make a payment as pension contributions.

In 2019, an individual entrepreneur pays insurance premiums for himself only for the time he is in the status of an individual entrepreneur. Those. if an individual is registered as an individual entrepreneur not from the beginning of the year, then the amount of fixed contributions is reduced in proportion to this period.

For example

An individual was registered as an individual entrepreneur on March 16, 2019, as confirmed in the extract of the USRIP. On December 14, 2019, an individual entrepreneur ceased his activities and the date of exclusion from the USRIP is 12/14/2019.

The calculation of fixed contributions in this case is based on the following rules:

• Clause 2 of Article 6.1, Clause 3 of Article 430 of the Tax Code of the Russian Federation determines that the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur. Therefore, for our case, the calculation has been carried out since March 17, 2019.
• Clause 5 of Article 430 of the Tax Code of the Russian Federation established that the number of calendar days in the month when the individual entrepreneur lost his status is considered until the day of registration of the termination of activities. The date of exclusion from the USRIP is not included in the calculation of insurance premiums in 2019. Thus, for our conditional individual entrepreneur, insurance premiums for December 2019 will be calculated from December 1 to December 13.

All other months are included in the calculation in full.

For full months from April to November inclusive (8 months), the amount of contributions to pension insurance will be: 29354/12 x 8 = 19,569.33 rubles.

Similarly, for health insurance: 6884/12 x 8 = 4589.33 rubles.

Pension contributions for March:

29354/12/31 x 15 = 1,183.63 rubles.

Medical contributions for March:

6884/12/31 x 15 = 277.58 rubles

Pension contributions for November:

29354/12/31 x 19 = 1,499.26 rubles.

Medical contributions for November:

6884/12/31 x 19 = 351.6 rubles.

TOTAL

Pension contributions 19,569.33 + 1,183.63 + 1,499.26 = 22,252.22 rubles.

Medical contributions 4 589.33 + 277.58 + 351.6 = 6 118.51 rubles.

If you choose to pay insurance premiums on a quarterly basis, then each quarter you can reduce UTII by the amount of contributions.

If you want to pay the contributions in full in one of the quarters, then you have the right to reduce the imputed tax only for the quarter during which you paid the contributions. Moreover, if it turns out that the estimated imputed tax is less than the contributions paid, then the contributions not deducted cannot be deducted in the next quarter.

A single imputed income for an individual entrepreneur or UTII is a special taxation scheme used by individual entrepreneurs and LLCs. In this article, we will consider in detail the features of this taxation system.

Where is UTII used?

You can switch to UTII mode at will. You can also refuse it voluntarily. The application of UTII was supposed to end by the end of 2017, but the Legislation extended its effect for another 3 years. Thus, it will be possible to use this tax until the end of 2020.

Individual entrepreneurs who are engaged in certain types of activities prescribed in the Tax Code of the Russian Federation have the right to apply UTII.

However, each separate region has its own specific lists of activities approved by local legislation. In addition, the imputed tax for individual entrepreneurs can be combined with other taxation schemes, for example, the simplified tax system. You can use UTII if the activity is related to:

• consumer services (the list of codes of economic activities is given in the All-Russian Classifier OK 029-2014, the list of services is in the Order of the Government of the Russian Federation No. 2496-r dated November 24, 2016);
• veterinary services;
• passenger, cargo transportation, service station, car wash services, parking;
• retail trade (without a hall or with a hall up to 150 sq. m.);
• catering services (without a hall or with a hall up to 150 sq. m);
• delivery or delivery trade;
• placement of outdoor advertising;
• services for temporary residence of the population (on an area of ​​up to 500 square meters);
• other services.

A more accurate picture of the types of activities suitable for the application of UTII can be obtained by studying the entire list in the Tax Code. And also consider the lists in a specific region where this activity will be carried out, since they may differ in different regions.

To switch to the imputed tax regime, the average number of employees of an individual entrepreneur for the previous year must be less than 100 people. It is impossible to switch to UTII if:

• a simple partnership or contractual conditions for the trust management of property is in force;
• The individual entrepreneur switched to the payment of the patent or the unified agricultural tax;
• SP transfers gas stations to temporary possession / use.

LLCs wishing to switch to UTII should not be large taxpayers and the share participation of other legal entities in the authorized capital should not exceed 25%. UTII is not used for activities where a trade tax is introduced.

What taxes does an individual entrepreneur pay on UTII and what taxes are exempt from?

This regime provides for the payment of a single tax on imputed income. The value of UTII is fixed, it does not change depending on the actual amount of income from doing business, the rate is 15% of the imputed income.

Imputed income is calculated as the potential amount of revenue from a certain type of activity. It is calculated using the formula:

Read also: What is 4-NDFL for individuals

VD = Basic profitability x Physical indicator x K1 x K2

In the Tax Code of the Russian Federation, the values ​​of basic yields and performance indicators of specific activities are given, which are accepted for calculating UTII. Physical metrics are special business metrics that depend on the type of activity, for example: floor space, number of vehicles, number of seats, or simply the number of employees. They are indicated in the table of the Tax Code:

• Coefficient K1 is a deflation coefficient that is set for a year. K1 in 2017 is 1.798.
• Coefficient K2 - an adjustment coefficient for basic profitability, is set at the regional level, depending on business conditions. K2 ranges from 0.005 to 1.

An entrepreneur is obliged to pay UTII by the 25th day of the month following the reporting month: by April 25 - for the 1st quarter, by July 25th - for the 2nd quarter, by October 25th - for the 3rd quarter, by January 25th for the 4th quarter.
Individual entrepreneurs on UTII are exempt from paying income tax and VAT (except for imported goods)... As for the property tax, it is necessary to pay it if the basis for its calculation is the cadastral value of the property, approved by the regional authorities.

Transport and land taxes for individual entrepreneurs on UTII are paid as in OSNO and STS modes. These taxes depend on the actual income of the individual entrepreneur, so if there was no income, then there is no need to pay taxes. They are paid until December 1 of the next reporting year. While the single imputed tax for individual entrepreneurs is paid regardless of the level of profitability and the conduct of business.

UTII taxes for individual entrepreneurs without workers differ from individual entrepreneurs with employees only in the payment of personal income tax. In the presence of hired workers, the individual entrepreneur acts as a tax agent: withholds and transfers to the budget the amount of personal income tax 13% from the wages of employees. Personal income tax is transferred no later than the day the wages are issued to the employee. An individual entrepreneur does not pay income tax without employees.

Payment of insurance premiums

In addition to taxes, entrepreneurs who have issued UTII pay insurance premiums to the Pension Fund and FFOMS:

• insurance premiums for yourself if the individual entrepreneur does not hire workers;
• insurance premiums for yourself and for employees, if any.

The tax period is a quarter. When transferring UTII, you can use the right to deduct contributions transferred for the same period. That is, from the calculated amount of UTII, you need to subtract:

• the full amount of insurance premiums for himself, if he works alone and does not hire employees;
• the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount.