Fixed payments to the pfr for SP for sleep for yourself. How much taxes an individual entrepreneur pays: a detailed calculation
Since 2018, the procedure for determining the amount of a fixed payment for an individual entrepreneur has changed - now this amount will not be tied to the minimum wage.
Let us remind you that individual entrepreneurs must pay the mandatory health insurance contribution and the mandatory pension insurance contribution for themselves.
The amounts of fixed contributions for individual entrepreneurs.
Read more about the payment of fixed contributions for individual entrepreneurs 2019.
Fixed payment IP-2018: contributions to compulsory medical insurance
The amount of the fixed payment of the individual entrepreneur in 2018 for contributions to the compulsory health insurance is RUB 5840(Clause 2, Clause 1, Article 430 of the Tax Code of the Russian Federation (as amended, effective from 01.01.2018)).
You can read more about contributions to compulsory health insurance for self-employed persons in our.
Fixed payments to individual entrepreneurs in 2018: contributions to the general insurance scheme
Absolutely all individual entrepreneurs, regardless of the amount of income received in 2018, must transfer the contribution to the MPI for themselves in the amount of RUB 26545 ().
IE contributions: 1% contribution
If the annual income of the individual entrepreneur exceeds 300,000 rubles, then the entrepreneur must transfer to the budget, in addition to the fixed contribution for the OPS, a contribution to the compulsory pension insurance in the amount of 1% of the amount of income exceeding 300 thousand rubles.
Wherein Tax Code installed maximum amount contributions for MPI for yourself (fixed contribution + 1% contribution), which the individual entrepreneur must transfer for the year (subparagraph 1 of paragraph 1 of article 430 of the Tax Code of the Russian Federation (as amended, effective from 01.01.2018)). So, the total amount of contributions for the MPI for oneself cannot exceed eight times the fixed amount of insurance premiums established for a certain year. That is maximum size contributions to the OPS, which must be paid by the individual entrepreneur for 2018, is 212,360 rubles. (26545 rubles x 8), and the maximum amount of a 1% contribution is RUB 185815(212,360 rubles (the total maximum amount of contributions for an MPI for oneself for 2018) - 26,545 rubles (a fixed contribution for an MPI for 2018)).
Please note that as of 2018, the deadline for the payment of 1% contributions has been moved from April 1st to July 1st.
In case of violation of the deadline for payment of contributions to the individual entrepreneur, penalties will be charged (Article 75 of the Tax Code of the Russian Federation).
You can check the correctness of the calculation of penalties made by tax authorities using
In 2017, new amendments were made to the legislation concerning individual entrepreneurs.
In order to simplify the maintenance and conduct of business, within the framework of anti-crisis plan some initiatives have been approved.
Such as, for example: tax and supervisory holidays, an increase in the types of activities for patent holders, a restriction double taxation other.
Taxes paid by individual entrepreneurs without employees and with employees for 2017
In the Russian Federation, a businessman is given a choice of a taxation system.
One of the five existing options is selected depending on the scope of the business, on the number employees and resources.
The amount paid by the individual entrepreneur to the treasury will depend on the chosen mode.
Therefore, it is important to know some of the intricacies of paying taxes to individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.
Payments for individual entrepreneurs without workers
For individual entrepreneurs who work without the involvement of hired employees, there is a basic and special modes taxation:
- OSN (main taxation system) during registration is automatically assigned to the individual entrepreneur.
If the individual entrepreneur gives preference to another system, it is necessary to issue and submit an application for the transition within a certain period of time.
DOS consists of several taxes, as a result of their addition, a rather large amount is obtained: - The simplified taxation system (STS) can sometimes significantly reduce the expense of individual entrepreneurs.
- Much depends on the success of the development of the enterprise and the choice of the entrepreneur:
1) Income with a rate of 6%.
2) Profit with a rate of 15%. - Imputed income tax (UTII) is popular among individual entrepreneurs without workers.
It simplifies reporting and tax pressures.
Payment is 15% of income; - The patent system completely excludes the payment of tax, it is necessary to pay 6 percent of the basic profitability of an individual entrepreneur for a patent;
- The unified agricultural tax (UAT) applies exclusively to industries related to agricultural products.
The organization pays 6% of the profits to the treasury.
All special modes are designed for certain types of activities.
In some situations, it may be illegal to use any of the modes.
Taxes for individual entrepreneurs with employees
An entrepreneur who attracts employees with their further employment is an employer.
except wages employees, additional contributions for each employee are added to his expenses:
- Personal income tax persons (NDFS) is 13% of the employee's salary, is deducted from this amount.
- Insurance contributions to off-budget funds.
An individual entrepreneur with employees in 2017 can legally save on payments and deductions.
For example, individual entrepreneurs engaged in the production of toys and food.
How taxes and contributions of individual entrepreneurs are calculated in the current 2017
SP is simple individual with the right to entrepreneurial activity.
Unlike legal entities, taxes from individual entrepreneurs are much simpler and easier.
But, nevertheless, even in this case, it takes time to figure out what, when to pay and how to calculate.
Obligatory insurance contributions to the Pension Fund (pension tax)
If the income of the individual entrepreneur for 2017 is within 300 thousand rubles, then the formula for the calculation looks like this:
1 minimum wage * 12 * 26%.
If the amount exceeds 300 thousand rubles, an additional 1% is imposed on income received in excess of this mark.
The upper limit of the contribution to the FIU is not more than
8 minimum wages * 12 * 26%.
Compulsory insurance contributions to the FFOMS
These contributions this year are unchanged for all individual entrepreneurs with any income and amount to 4,590 rubles, they are considered as follows:
1 minimum wage * 12 * 5.1%.
IE contributions for employees
The above has already been considered detailed description calculation of this contribution.
Taxes on the simplified tax system
The so-called "simplified" is very popular among small business entrepreneurs.
Tax is levied on either income or income minus the amount of expenses, at the discretion of the entrepreneur himself.
To calculate the amount to be paid, we multiply the base by the rate, which is:
- "Expenses are deducted from income" -15%;
- "Income" - 6%.
In some regions, the rate has been reduced from 15% to 5%, and 6% even to 1%.
Local authorities do this with the aim of attracting investment or developing certain types of activities.
Please note that the tax on simplified taxation, as in the general regime, is calculated based on the amount of total income.
Accordingly, if the individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.
Individual entrepreneurship taxes for PSN
This mode is designed exclusively for IP.
It is necessary to find out which types of activity a patent can be obtained in the territorial inspections, since there are amendments and changes in each region.
The patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.
Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than 60 million rubles.
A patent can be taken for a period from 1 month to 12 months.
To find out the cost of a patent for a year, you need to know the potential income for a year in a given field of activity, which is multiplied by 6%.
A patent for a maximum period of 6 months must be paid within 25 days after it becomes effective.
If its duration is more than six months, payment is made in the following order: one third is paid within 25 days, the rest no later than 30 days before its expiration.
Taxes on UTII
The payment is valid for some areas of activity.
Regionally, their list may not only be reduced, but such a regime may be completely prohibited.
The tax is calculated as follows:
DB * FP * K1 * K2 * 15%,
- K1 - deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
- К2 - coefficient of reduction, set annually by regional structures (ranges from 0.005 to 1).
- DB - basic monthly income per physical unit. indicator.
- FP is a physical indicator, which is the number of workers, commercial facilities or the area of a trade hall and many other options.
The payment is mainly calculated for 3 months, that is, for a quarter.
It is paid until the 25th of the month following the quarter.
There are restrictions on the number of employees, their number should not exceed 100 people.
Tax for individual entrepreneurs on unified agricultural tax
The payment is calculated for those who produce agricultural products.
The tax is calculated according to the principle:
“Total income minus expenses”, the constant tax rate is 6%.
If an individual entrepreneur is already carrying out its activities using a common or simplified taxation system, it is possible to switch to the Unified Agricultural Tax only from the beginning of next year.
Combining tax regimes - an opportunity to reduce taxes for individual entrepreneurs
For those who know how and love to save money, there is another great opportunity - to combine some tax regimes with each other.
Considering the approximate tax burden, you can work in one mode for one type of activity, and for another activity you can choose a more optimal option.
In the event that activities are carried out at different objects, it is possible to combine the modes one by one.
Combination options: PSN and STS; UTII and PSN; ESKhN and UTII; UTII and PSN; UTII and STS
Incompatible: STS and OSN; Unified agricultural tax and simplified taxation system.
It is impossible to say unequivocally how to correctly and profitably combine taxation regimes.
Since the amounts must be calculated for each of the regions and types of activity individually.
But, using these principles, it is definitely possible to reduce payments without breaking the law.
The amount of additional contributions, payments that the individual entrepreneur pays from himself in 2017
Apart from all listed taxes, the duties of an individual entrepreneur include the payment of property taxes:
- Transport tax (imposed on the entrepreneur's personal transport)
- Property tax (apartment, cottage, house, etc.)
- Land tax (plot of land)
- Water tax (well, well)
Since 2017, a new accrual system has come into force: by cadastral value.
Prior to that, the inventory system was in operation.
By new system the amount of taxes that must be paid to the treasury has increased significantly.
The tax rate for residential premises in Moscow is:
- for rooms with cadastral value up to 10 million rubles - 0.1%;
- from 10,000,000 to 20,000,000 rubles. - 0.15%;
- from 20,000,000 to 50,000,000 rubles. –0.2%;
- from 50,000,000 to 300,000,000 rubles. - 0.3%.
For objects worth more than RUB 300,000,000, the rate is 2% when calculating.
Units that are not yet completed are also taxed at a rate of 0.3%.
The cadastral value is determined by order of an independent expert, the information is stored in the state real estate cadastre.
Revaluation is carried out at least 1 time in 5 years and not more often than 1 time in 2 years, in some regions for 3 years.
- Retirees
- Participants in hostilities
- Disabled
- Military contractors
- Order bearers
- Chernobyls
- Some categories of state employees
Since 2017, the law on the tax on the sale of apartments has been changed, the period of ownership of the object without taxation has become 5 years, instead of 3.
When selling real estate, the owner will have to pay 13% of personal income tax.
There are also additional industry taxes, they depend on what the entrepreneur's activities are related to:
- Mineral tax
The payment is paid if the entrepreneur's field of activity is directly related to the extraction of minerals
Charged in the amount depending on the location of the site and its area - Hunting
The payment is charged to persons who have a license to use elements of the animal world - Fishing
Charged from persons licensed to use water bodies - Release of printed products
- Holding lotteries
Additional taxes, fees and charges are payable under any taxation system chosen by the entrepreneur.
Is it obligatory to pay something to an individual entrepreneur without activity and employees
For some reason, aspiring entrepreneurs believe that if their enterprises are idle and do not generate income, then they do not need to pay anything.
According to law Russian Federation, regardless of whether the IP works or not, insurance premiums are still paid.
Likewise, an entrepreneur must provide tax office all required reports.
In the case of a non-working company, additional payments and contributions for employees are not paid.
As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.
They are paid at the end of the year or, if desired, gradually throughout the year, by quarters.
Remember that all taxes and contributions not paid on time are subject to a penalty in the form of a penalty, sometimes a very large amount comes out.
And you will be required to repay it along with the main payment.
It is much cheaper and more efficient to pay everything on time!
Calculation of Fixed Contributions for 2017
The procedure for calculating contributions to the FIU in 2017:
- until December 31 of the reporting year, a fixed portion of the contributions is paid. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. Fixed contributions in the FIU are calculated according to the formula (minimum wage at the beginning of the year x insurance premium rate (26%) x 12);
- until April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year)
In FFOMS in 2017 only fixed payments are paid. Contributions to the FFOMS from income over 300 thousand rubles. are not calculated or paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12)
To calculate insurance premiums for the entire 2017, you need minimum size wages set as of January 1 of the reporting year *. Calculate annual amount contributions will be based on the amount set for July 1, namely - 7500 rubles.
Fixed Contributions for 2017
* Calculations are based on the minimum wage for 2017 - 7,500 rubles.
| Contribution | Rate | KBK for 2017 | For 1 month | For 1 quarter | In a year |
| Pension Fund (insurance part) | 26% | 18210202140061110160 | 1950-00 | 5850-00 | 23400-00 |
| FFOMS | 5,1% | 18210202103081013160 | 382-50 | 1147-00 | 4590-00 |
| Total: | 2332-50 | 6997-50 | 27990-00 | ||
Calculation of contributions for an incomplete reporting period
If the IP did not work full reporting period, the amount of insurance premiums is calculated as the amount:
contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x Number of months);
the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month x PFR (or FFOMS) rate);
Those. if the entrepreneur is registered on February 10, 2017, the amount of insurance premiums for 2017: in the Pension Fund of the Russian Federation will be 20,753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).
The deadline for payment of fixed payments is until December 31 of the year for which the contributions are paid, but it is better to pay the payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for income over 300 thousand rubles
If the income of the individual entrepreneur for settlement period will exceed 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must list in Pension Fund RF the estimated part of insurance premiums, which is 1% of the excess amount *.
The legislation provides for a limitation of the amount of insurance contributions to the Pension Fund of the Russian Federation. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017, the maximum amount of contributions to the PFR is 187,200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
Income calculation
| Tax regime | Income | Where do we get |
| OSNO (income from entrepreneurial activity) | Income taxable with personal income tax, reduced by the amount of professional tax deductions... Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No.BS-4-11 / [email protected]». | Declaration 3-NDFL; p. 3.1. and p. 3.2. Sheet B |
| STS regardless of the selected taxation option (6% or 15%) | Taxable income Single tax... Calculated in accordance with article 346.15 of the Tax Code of the Russian Federation | |
| Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value of the patent is calculated |
| UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added |
| ESHN | Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
To the attention of entrepreneurs! Since 2017, for the payment of a contribution from income exceeding 300 thousand rubles. the following KBK are used:
- 182 1 02 02 140 06 1110 160 for contributions from income for 2017 and later;
- 182 1 02 02 140 06 1200 160 for contributions from income for 2016 and earlier.
Example: Income individual entrepreneur Year of birth in 1970 amounted to 2,400,000 thousand rubles in 2017. The amount of insurance premiums to the Pension Fund will be: fixed part 23,400.00 rubles. + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles. Total: RUB 44,400.00 In FFOMS, regardless of the amount of income, we pay fixed payment RUB 4,590.00
Examples of calculations of Advance payments for the 1st quarter of 2017
Individual entrepreneurs without workers, taxation system "income"
| Description | Calculations | Result | |
| 1 | We count tax base
(income) |
RUB 330,000 | RUB 330,000 |
| 2 | We count initial tax |
RUB 330,000 x 6% | 19 800 rbl |
| 3 | We count insurance premiums cumulative total for 1 quarter |
RUB 6,998 | RUB 6,998 |
| 4 | We define deduction (equal to fear contributions, which do not exceed the primary tax) |
RUB 6,998 (contributions)< RUB 19,800 (primary tax) |
RUB 6,998 |
| 5 | We calculate advance payment for 1 quarter (lane tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rub |
| 12 802 rub | |||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501011011000110
|
||
Individual entrepreneur with employees, "income" taxation system
The individual entrepreneur's income for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions to the Pension Fund of the Russian Federation and FFOMS were paid for the 1st quarter = 6998.00
| Description | Calculations | Result | |
| 1 | We count tax base (income) cumulative total for 1 quarter |
RUB 330,000 | RUB 330,000 |
| 2 | We count initial tax (tax base x tax rate) |
RUB 330,000 x 6% | 19 800 rbl |
| 3 | We count insurance premiums cumulative total for 1 quarter |
RUB 6,998 | RUB 6,998 |
| 4 | We define deduction (equal to fear contributions, |
RUB 6,998 (contributions)< RUB 9,900 (primary tax / 2) |
RUB 6,998 |
| 5 | We calculate advance payment for 1 quarter (lane tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rub |
| The total advance payment for the 1st quarter is equal to: | 12 802 rub | ||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501011011000110 | ||
Individual entrepreneur without employees, taxation system "income - expenses"
| Description | Calculations | Result | |
| 1 | We count income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We count expenses cumulative total for 1 quarter |
RUB 150,000 | RUB 150,000 |
| 3 | We count tax base (income - expenses) growing in total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | We calculate advance payment for 1 quarter (tax base x tax rate) |
RUB 3,180,000 x 15% | 477,000 rubles |
| The total advance payment for the 1st quarter is equal to: | 477,000 rubles | ||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
Individual entrepreneur with employees, taxation system "income - expenses"
The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles
| Description | Calculations | Result | |
| 1 | We count income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We count expenses cumulative total for 1 quarter |
RUB 150,000 | RUB 150,000 |
| 3 | We count tax base (income - expenses) growing in total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | We calculate advance payment for 1 quarter (tax base x tax rate) |
RUB 3,180,000 x 15% | 477,000 rubles |
| The total advance payment for the 1st quarter is equal to: | 477,000 rubles | ||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
LLC, income tax system
The individual entrepreneur's income for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions to the Pension Fund of the Russian Federation and FFOMS were paid for the 1st quarter = 6998.00
| Description | Calculations | Result | |
| 1 | We count tax base (income) cumulative total for 1 quarter |
RUB 330,000 | RUB 330,000 |
| 2 | We count initial tax (tax base x tax rate) |
RUB 330,000 x 6% | 19 800 rbl |
| 3 | We count insurance premiums cumulative total for 1 quarter |
RUB 6,998 | RUB 6,998 |
| 4 | We define deduction (equal to fear contributions, which do not exceed the primary tax / 2) |
RUB 6,998 (contributions)< RUB 9,900 (primary tax / 2) |
RUB 6,998 |
| 5 | We calculate advance payment for 1 quarter (lane tax - deduction) |
19 800 rub - 6 998 rub | 12 802 rub |
| The total advance payment for the 1st quarter is equal to: | 12 802 rub | ||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501011011000110 | ||
LLC, taxation system "income - expenses"
The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles
| Description | Calculations | Result | |
| 1 | We count income cumulative total for 1 quarter |
RUB 3,330,000 | RUB 3,330,000 |
| 2 | We count expenses cumulative total for 1 quarter |
RUB 150,000 | RUB 150,000 |
| 3 | We count tax base (income - expenses) growing in total for 1 quarter |
3 330 000 - 150 000 | RUB 3,180,000 |
| 4 | We calculate advance payment for 1 quarter (tax base x tax rate) |
RUB 3,180,000 x 15% | 477,000 rubles |
| The total advance payment for the 1st quarter is equal to: | 477,000 rubles | ||
| Deadline for payment: | 25th of April | ||
| KBK: | 18210501021011000110 | ||
Based on materials: vesbiz.ru, buhsoft.ru, malyi-biznes.ru
Management of the company's income and expenses is an integral part of the effective activity of any businessman. It is very important, even at the planning stage, to imagine how much it can cost to maintain a business registered as an individual entrepreneur. Regular payments for each entrepreneur include taxes paid to the state treasury and contributions to compulsory insurance funds.
To find out how much taxes an individual entrepreneur pays in 2017, you need to briefly consider each of the tax regimes available today for individual entrepreneurs. This article provides an overview of all tax systems allowed for individual entrepreneurs, as well as information on the amount of compulsory insurance contributions for a businessman.
How much taxes an individual entrepreneur pays depending on the chosen tax regime
For individual entrepreneurs operating on the territory of the Russian Federation, today there is a possibility of choosing the most suitable taxation system. In addition to the general tax regime, 4 more special ones are provided, allowing in each specific case to significantly facilitate interaction with the tax service.
The choice of one or another taxation system for an individual entrepreneur should be made in accordance with the type of activity carried out by him and the amount of projected income. These criteria will largely determine how much you need to pay for an individual entrepreneur per year.
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How much does a sole proprietor pay for OSN
Let us first consider the general tax regime, since it is assigned to each individual entrepreneur when registering with the Federal Tax Service without a declaration.
A businessman registered as an individual entrepreneur, being on the general regime, pays the following:
- Personal income tax - the current rate is 13%;
- property tax of individuals (the object is only the types of property enshrined in legislation) - the rate is from 0.1% to 2%;
- VAT - possible rates - 0%, 10% and 18% (depending on the type of activity).
Many aspiring entrepreneurs are also worried about the question: "How many times a year." In this case, the tax periods for each tax category will be different.
So, VAT must be paid once a quarter, property tax - once a year, and in relation to personal income tax, tax legislation provides for a system of advance payments.
Attention! The amount of personal income tax payable is calculated based on the results of the calendar year. However, 3 times a year, individual entrepreneurs must make advance payments, the amount of which is set in accordance with the declarations on projected income submitted by the businessman to the tax authority. Detailed information can be found on the official website of the Federal Tax Servicewww.nalog.ru.
Taxes of individual entrepreneurs reporting on the simplified tax system
A great way to save on taxes and simplify the accounting system for most entrepreneurs is to use. To find out how much an individual entrepreneur costs per year for businessmen working on the simplified tax system, it is necessary to determine what will serve as an object of taxation.
The latter can be both income and profit (income minus expenses).
In the first case, the tax rate is 6%. However, in 2017, regional authorities are allowed to apply reduced rates to “Income”, but not less than 1%. This circumstance depends on the category of the taxpayer.
For entrepreneurs working on the STS "Income - Expenses", the rate is 15%. Changes in tax legislation that came into force in 2016 indicate the ability of regional authorities to reduce tax rates for such entities. Thus, the minimum rate will be only 5%.
How much taxes an individual entrepreneur pays on UTII
The payers of the single tax on imputed income are most often businessmen operating in the field of retail trade, public catering, etc. The uniqueness of this tax regime lies in the fact that the amount of deductions to the state treasury does not depend on the real income of the enterprise.
The tax is set at 15% of the imputed (potential) income (PD). For each type of activity of an individual entrepreneur allowed when using such a tax regime, there is its own PD, which is the product of a physical indicator and basic profitability.
Attention! How much it costs also depends on special coefficients (K1 and K2), in accordance with which the basic profitability of the IP is adjusted. These indicators are set for a period of 1 calendar year. In 2017, the K1 coefficient is 1.798. The K2 indicator may differ in different regions of the Russian Federation. To find out the exact value, it is recommended to contact the tax authority at the place of registration.
It should be noted that changes in tax legislation in 2016 affected not only taxpayers applying the simplified tax system.
Important! The amendments made to the Tax Code of the Russian Federation, and entered into force in 2016, provide for the possibility of individual municipal authorities to influence the size of the tax rate in relation to individual entrepreneurs on UTII. Thus, the value of the amount of tax charges can vary from 7.5% to 15%.
Payments by an individual entrepreneur using a patent
Businessmen using a patent in their activities are exempted from paying any taxes. The obligatory payments of such entrepreneurs to the state treasury include the payment of the cost of the patent.
To determine how much an individual entrepreneur should pay on the PSN (patent taxation system) in 2017, it is necessary to clarify with the tax authority the amount of potential annual income for a specific type of activity and calculate 6% from this value.
However, it is not uncommon for a patent to be acquired for a period of less than a year. The law allows the payment of a patent for a period of 1 to 12 months. In such cases, the payment will be adjusted. Check out what you need in 2017.
How much does an individual entrepreneur who uses the Unified Agricultural Tax pay
The payers of this tax are only entrepreneurs engaged in the production of agricultural goods.
In this case, the object of taxation is income reduced by the amount of expenses. The tax rate is 6%.
Individual entrepreneurs' contributions to off-budget funds for themselves
From the moment an entrepreneur is registered with the Federal Tax Service, he automatically becomes a payer of compulsory insurance contributions for himself. The tax authority independently transfers all the necessary information about the new individual entrepreneur to the Pension Fund of the Russian Federation.
It is noteworthy that a businessman is obliged to make deductions even if the activity was not carried out in the reporting period.
How much should individual entrepreneurs pay for themselves to compulsory insurance funds in 2017? A reliable answer to this question is contained on the official website of the PFR www.pfrf.ru.
An entrepreneur must list for 2016:
- 23,400 rubles for pension insurance at the Pension Fund;
- 4,590 rubles for medical insurance in the FFOMS.
These values are calculated for individual entrepreneurs whose income for the year will not exceed the threshold of 300,000 rubles. If the income is higher, then the contributions to the Pension Fund will increase by 1% of the amount exceeding the specified amount. The maximum possible amount of contributions by an individual entrepreneur for himself in 2016 in the Pension Fund of the Russian Federation is 187,200 rubles.
Payments to individual entrepreneurs with employees in 2017
For those entrepreneurs who use hired labor in their commercial activities, it is important to know how much taxes an individual entrepreneur pays per year for hired workers. do not depend on the applicable tax regime.
It should be noted that the only tax payable in this case is personal income tax. An individual entrepreneur who is an employer is obliged to withhold this tax from the employee's salary and transfer it to the state treasury. In other words, an individual entrepreneur does not pay personal income tax from his budget, but deducts it from the income of his employees.
The situation is different with contributions for employees to compulsory insurance funds. In this case, deductions are made from the funds of the entrepreneur himself and are:
- 22% of the salary in the Pension Fund of the Russian Federation;
- 5.1% - in the FFOMS;
- 2.9% - in the FSS.
When determining the amount of remuneration for each hired citizen, it is important for an individual entrepreneur to immediately understand that in total 30% in excess of this amount he will be obliged to pay for the compulsory insurance of this person.
For more information on the calculation of insurance premiums for individual entrepreneurs who are employers, as well as on possible benefits and penalties, see the following video:
Mandatory payment of taxes and contributions is an integral part of the activities of individual entrepreneurship. Now we will help you figure out what you will need to pay after registering an individual entrepreneur. We will consider several cases, depending on which tax systems you will need to work with. At the moment, there are several of them: OSNO, PSN, STS and UTII.
Also, this article will be a good help for those who have not yet figured out what is better to open, an individual entrepreneur or an LLC.
Over the past year, the taxes that must be paid for individual entrepreneurs have not changed. The only difference is that rates are now differentiated. This applies to mandatory insurance payments. The main task facing the legislators was to relieve the tax burden of those persons whose income was less than 300,000 rubles. Another goal of this innovation was to prevent the closure of small IEs.
Individual entrepreneur taxation systems
At the moment, there are 4 systems according to which taxes are paid:
- The first system is - general taxation system(OCH);
- Less popular is patent taxation system(PSN);
- Single tax on temporary income- also not such a widespread system (UTII);
- There is also simplified taxation system(STS).
Before finally settling on one of these tax systems, consider their advantages and disadvantages.
What taxes does an individual entrepreneur pay on OSN
If there is no need to switch to some kind of complex taxation system, DOS is used. Despite the fact that it is used by default, it uses a very complex system, as a result of which it becomes unprofitable to pay taxes. What taxes will be paid without fail:
- Value added tax(VAT). The interest rate is 0, 10 or 18% depending on the product.
- Personal income tax(Personal income tax) is charged on the income of employees. The interest rate is 13%.
- Personal income tax related to business income... Interest rate 13%.
- Land tax... The interest rate can be 0.3 or 1.5%. ()
The big advantage of such a system is the optional payment of taxes in the event that the activity of an individual entrepreneur is suspended.
What taxes an entrepreneur needs to pay (infographic)
What taxes does an individual entrepreneur pay on the simplified tax system
If your income is less than 60 million rubles, then the simplified taxation system (STS) is suitable for you. It is quite popular because it contains the minimum amount of taxes that must be paid. In this system, you can choose one of two types of interest rates:
- 6% of total income
- 15% of profits
Accounting for this system is also very simple. You can reduce your taxes by an amount equal to the premiums you paid earlier. In the case of inaction, the individual entrepreneur does not need to pay taxes. If the organization has employees, then 13% is paid from their earnings according to personal income tax.
One of the main advantages of this system is the low interest rates on contributions.
What taxes does an individual entrepreneur pay on UTII
The unified imputed income tax applies to certain types of activities (for example, retail trade, catering, repair services, etc.) The interest rate is 15%. Also there is no value added tax VAT. Depending on where you registered your company, the estimated income will be calculated. You may not be able to use this system in all regions. The exception is Moscow and other cities.
What taxes does an individual entrepreneur pay on PSN
The patent taxation system is used by entrepreneurs with irregular financial flows. Depending on what kind of activity you will be engaged in, you need to pay 6% of the income.
A huge advantage of this system is that you do not need to keep financial records and have a cash register. If your business is seasonal, this system will work well for you.
In addition to the main taxes for this system, you need to pay insurance premiums, and not only for yourself, but also for your employees. Personal income tax is also used for employees. For wage earners, this is the standard system.
Insurance premiums and payments of an individual entrepreneur
The sole proprietor is obliged to pay certain payments, regardless of whether there are employees on the staff or not. These payments include:
- To the Pension Fund you must pay an amount of 17328.48 rubles for compulsory pension insurance. Payment in installments is possible. To contribute to the Pension Fund, you must pay 1,444.04 rubles. every month. In the event that the income for 12 months is more than 300,000 rubles, the entrepreneur is obliged to pay 1% of the amount that will exceed this figure. The last day of payment is April 1 of the following year.
- In FFOMS it is necessary to pay an amount in the amount of 3399.05 rubles. This is compulsory health insurance. The monthly contribution to the FFOMS for individual entrepreneurs is 283.25 rubles. If your total income for the year exceeds 300,000 rubles, no additional contributions no need to pay.
For the FIU system, a contribution of 1% of the excess must be paid. This is one of the changes. For the UTII system, the contribution is calculated differently, and it is equal to 1% of the excess amount, which may be for probable income, but not real.
Personal income tax from employees' salaries is 13%. If hired labor is employed, the following contributions must also be paid:
- Social security contribution. Its size is 2.9% and 0.2%.
- Pension contribution. It is equal to 22% of the salary.
- Medical fee, which is 5.1%.
It is possible to reduce the taxes of individual entrepreneurs by 100%, depending on the payment of pension contributions. This is possible in the UTII system. In the same way, income in the simplified tax system can be reduced. In the presence of employees, the tax can be reduced only by 50%. In the simplified tax system, such contributions are considered expenses.
Most individual entrepreneurs tend to the simplified tax system, since it is considered the most profitable, and suitable for wider cases. Depending on the situation and personal benefits, you can use the PSN and UTII systems. The OSN system will be preferable if there are strategic counterparties who need to pay VAT.
Tax rates may vary depending on the region. Regardless of the system chosen, payment is made in part and in accordance with the established procedure.
Any businessman is always interested in the question of how to get more profit and pay less taxes. It is possible to legally reduce the size of taxes by choosing the right taxation system in the implementation of a particular entrepreneurial activity. The state is trying to support small businesses, and therefore the taxes of individual entrepreneurs in 2019 were significantly reduced, which makes it easier for entrepreneurs.
Page content
First, you need to explain what the tax system is and why you need to pay taxes.
The fact is that the state sponsors many budgetary organizations, from kindergartens to social organizations for the payment of benefits. All of these non-profit organizations require financial resources to support them. These funds are obtained precisely by taxing the working population and entrepreneurs.
Thus, the taxation system is the aggregate of all taxes and fees levied in the manner prescribed by law from participants in commercial activities.
The tax system of our country is regulated by the Tax Code of the Russian Federation.
Subjects of Russia have the right to make some amendments permitted by the main legislation of the Russian Federation. Therefore, when choosing a taxation system, it is useful to familiarize yourself with the Tax legislation of your region.
Types of taxation for individual entrepreneurs in 2019
There are five tax regimes in Russia that can be applied. An entrepreneur can choose the most profitable mode for himself, or use several special modes at once.
General tax regime
The opportunity to go on tax holidays is given to newly registered individual entrepreneurs or individual entrepreneurs who switch to the simplified tax system from another regime. The main areas of activity that allow you to go on tax holidays are production, social, scientific and the sphere of providing personal services.
Previously, regional authorities had the right to reduce the rate on “income minus expenses” from 15% to 5% at their discretion.
Now the constituent entities of the Russian Federation have received the right to reduce the tax rate on "income" from 6% to 1% at their own discretion.
In order not to lose the opportunity to conduct business under a simplified taxation regime, the annual income must be no more than 79.740 million rubles (in 2015, the limit was 68.820 million rubles per year).
In addition, in order to be eligible to work under the simplified tax system in 2019, the amount of income for 9 months in 2019 should not exceed 59.805 million rubles.
Since 2019, organizations that have representative offices in other regions have the right to operate under a simplified tax regime. This innovation does not apply to organizations operating in other regions of the Russian Federation.
From April 10, 2019, the new one will be applied. Changes in the form are mainly related to the ability to set different tax rates. It will take into account the possibility of applying the 0% rate, and in each reporting period the taxpayer himself will indicate the tax rate on the basis of "income" in the form (previously, the number 6 was entered in the field).
Since 2019, an individual entrepreneur is allowed to exclude VAT on income in his reports. Also, VAT is not included in expenses when calculating taxes. Previously, the amount of VAT was indicated in the invoice and was obligatory to be paid to the budget, plus the same amount was included in the amount of income and taxed at the appropriate rate. Thus, since 2019, double taxation of VAT has been eliminated.
Unified tax on imputed income (UTII)
When working under the regime, an individual entrepreneur pays a single flat tax, which is established by the state for certain types of activities. In fact, under this regime, the amount of tax does not depend on the amount of income. Consequently, this regime is beneficial to those entrepreneurs who, in reality, have rather large incomes.
The tax rate for UTII is 15%. The tax is calculated using a deflator coefficient that changes every year.
For example, let's say the type of activity that you conduct has a flat tax of 120,000 rubles. Your real income was 6 million rubles. If you were on the simplified taxation system and paid the income minus expenses tax at the rate of 15%, then the amount payable would be much higher, that is, 900,000 rubles.
Reporting for UTII is not complicated, it is submitted once a quarter.
SP on UTII has the right to refuse to use and open. The number of employees should not exceed 100 people.
This article talks about typical ways of solving legal issues, but each case is different. If you want to know how to solve exactly your problem - contact our consultant absolutely FREE OF CHARGE!
Thus, this taxation regime is advantageous to apply when the income is really high, since the tax amount is fixed and does not depend on the profit received.
Changes in UTII in 2019.
- Reducing the tax rate in the constituent entities of the Russian Federation.
Regional authorities were able to reduce the UTII tax rate from 15% to 7.5% at their discretion.
- Changed for the calculation of UTII.
The unified tax on imputed income is calculated using the deflator coefficients K1 and K2. In 2019, the K1 coefficient is 1.798 and is common for the entire Russian Federation (the coefficient was originally planned to be 2.083, but the authorities decided to leave it the same). Regions have the right to set the K2 coefficient at their own discretion.
- New form of UTII declaration.
In 2019, a new UTII declaration form will be applied. The changes are related to the possibility of reducing the tax rate from 15% to 7.5%.
Unified Agricultural Tax (ESHN)
Individual entrepreneurs operating in the field of agriculture, that is, they produce, process and sell agricultural products, can apply the UAT regime. Fisheries organizations are also entitled to apply the Unified Agricultural Taxation.
Unified agricultural tax rate is 6% of income minus expenses.
The tax is paid twice a year, and reporting is carried out according to a more simplified scheme and is submitted once a year at the end of the tax period.
One of the conditions for the possibility of using the unified agricultural tax is that income from agricultural activities must be at least 70% of total income.
Changes to the Unified Agricultural Taxation in 2019.
- VAT will not affect the calculation of taxes.
Since 2019, when reporting an individual entrepreneur, it is allowed to exclude VAT in income. Also, VAT is not included in expenses when calculating the unified agricultural tax. Previously, the amount of VAT was indicated on the invoice and was obligatory to be paid to the budget, plus the same amount was included in the amount of income and was taxed at 6%. Thus, since 2019, double taxation of VAT has been eliminated.
Patent taxation system
The patent taxation system can only be applied to the limited, which is established by law.
The essence of this regime is that an individual entrepreneur buys a patent for a certain period (from a month to a year) and is exempt from paying any taxes and tax returns. The only condition is to pay for the patent on time. The cost of a patent is calculated by regional authorities based on the potential profit that can be obtained from conducting a certain type of activity.
Of course, with this taxation regime, there are restrictions: the number of employees is no more than 15 people, the maximum amount of profit per year is set by local authorities. The use of KKT is not necessary, but you need to keep a ledger of income and expenses. To be able to work in other regions, you need to buy separate patents.
Changes in the patent taxation system in 2019.
- Tax holidays for up to 2 years.
For those who register as an individual entrepreneur for the first time and wish to carry out entrepreneurial activities under the patent taxation system, or for individual entrepreneurs who decide to switch to this regime, the state has provided an opportunity to go on tax holidays for up to 2 years. As with the simplified tax system, the list of activities and the timing of tax holidays are set by the regional authorities at their discretion.
- The list of activities for the application of the patent has been expanded.
Since 2019, the list of types of entrepreneurial activities has been expanded, in the implementation of which the patent system can be applied. The list was replenished with 16 types of entrepreneurial activity. New items start at item 48.
- The deflator coefficient has been changed.
The deflator coefficient used for calculating taxes on PSN is 1.329 in 2019 (in 2015 the coefficient was 1.147).
- New application form for the transition to PSN.
From 2019, a new application form for the transition to the patent taxation system will be established.
General changes in the taxation system for individual entrepreneurs in 2019
Thus, in 2019, individual entrepreneurs can carry out their activities under one of five tax regimes: Unified agricultural tax, PSN. Each taxation system has its pros and cons, and the choice must be approached carefully so as not to pay extra taxes later. In 2019, the state introduced changes to the tax system, mainly related to the reduction of tax rates and the provision of tax holidays in order to support small businesses. Along with this, serious changes have been introduced in terms of penalties for failure to provide information regarding hired employees. In particular, for better control, a new reporting form 6-NDFL has been introduced, which must be submitted on a monthly basis, and significant amounts of fines have been established for delays or evasion of providing relevant information. A novice individual entrepreneur should carefully study the possibilities of each taxation regime, taking into account innovations and make the right choice.