What are the insurance premiums SP for ENVD? Reducing ENVD with insurance premiums
Application of UTII exempts the merchant from paying other taxes for the type of activity that falls under the imputation. However, contributions to the FIU for oneself, as well as insurance deductions from the salaries of employees, if any, must be paid by the sole proprietor in the usual manner, regardless of the special regime applied. Is it possible to reduce the tax on UTII for individual entrepreneurs with employees? Let's figure it out.
Decrease in UTII for IE contributions for yourself
If an individual entrepreneur works alone and does not have hired employees, then when calculating the imputed tax, he can reduce it final amount at the expense of calculated and paid in the same period insurance premiums in Pension Fund... Reducing the amount of tax is possible due to the main payment. At the same time, it is permissible to reduce UTII by 1 percent of insurance premiums paid on income in excess of 300 thousand per year. Recall that when this special regime is applied, the imputed income is not the actual, but the imputed income for calculating the additional payment to the PFR. It is according to him that 1% of income in excess of 300,000 rubles is paid to the Pension Fund.
The procedure for reducing UTII in 2017 remained the same in the sense that it is possible to reduce the amount of tax due to the contributions paid in the same quarter. Since the reporting and tax period for UTII is a quarter, then the amount of contributions, which turned out to be higher than the amount of tax, is not carried over to future quarters. This is the difference from the same STS, where the general calculation of the tax and the possibility of its reduction due to contributions is made within the framework of the calendar year, that is, the excess, if any, can be used later, if, of course, we are not talking about the period from October to December.
In this regard, planning is important in the issue of reducing the UTII tax. The amount of the fixed contribution of the individual entrepreneur in 2017 in the main part is 27,990 rubles. It must be transferred by December 31 of the current year, but payment can be made during the year - in any installments. Thus, if the imputed tax in its estimated amount is lower than the fixed pension payment, then it makes sense to break the latter into several components and transfer these parts to the budget quarterly. The same planning principle can be subordinated to the payment of an additional 1% of income in excess of 300,000 rubles. His individual entrepreneur, we recall, is obliged to transfer by April 1 of the year following the reporting year, but, like the main payment, this part can be paid during the reporting year. Thus, if an individual entrepreneur sees that his income for the year exceeds 300,000 rubles, then he may well transfer 1% of the excess amount together with the principal amount of the payment on a quarterly basis, thereby consistently and smoothly reducing the tax throughout the year.
Example 1
IE Muravyov I.V., registered in the Klinsky district of the Moscow region, carries out activities for the transportation of passengers by his own car. According to the data sheet, the car has 5 seats. In the specified area of activity, the entrepreneur is registered with the Federal Tax Service Inspectorate as a payer of the single tax on imputed income.
The calculation of imputed income for this type of activity for one quarter of work is made on the basis of fixed indicators, by multiplying the following values:
- basic profitability - for passenger traffic it is equal to 1,500 rubles per seat per month.
- number of seats.
- coefficient K1, for 2017 it is 1.798,
- coefficient K2. The values of this coefficient were established by the Decision of the Council of Deputies of the Klinsky District of the Moscow Region dated October 25, 2007 No. 3/45 and equal to 1.
The total quarterly tax will be:
1500 x 3 x 5 x 1.798 x 1 x 15% = 6,068 rubles
The entrepreneur's annual income is:
1500 x 12 x 5 x 1.798 x 1 = 161,820 rubles
Thus, the obligation to pay the additional part fixed contributions in this case does not arise. In order to optimally reduce UTII in 2017 due to the amounts of fixed payments in the main part, it makes sense to list the latter quarterly: let's say, 6070 rubles each in the first, second and third quarters, and 9,780 rubles in the fourth. With such a scheme, a reduction in UTII for fixed payments in 2017 will be the maximum permissible, that is, the amount of imputed tax payable in each quarter will be 0 rubles. This reduction in UTII will be reflected in the tax return.
Additionally, it is worth noting that the decrease in UTII can take into account those pension contributions that were paid within the amounts accrued according to the legislation. That is, if for some reason the individual entrepreneur overpaid the contributions, then he cannot take the overpayment towards UTII. At the same time, from the point of view of legislation, a situation is quite acceptable when in the first quarter of this year an entrepreneur transfers an additional 1% of income in excess of 300,000 rubles for last year... If he sees that this year his income will also be impressive, he can also pay 1% for the current year of the already formed excess amount immediately in the first quarter. In this case, both amounts will be offset, of course, within the estimated amount of the quarterly tax on UTII.
Decrease in UTII by the amount of insurance premiums for employees
If an individual entrepreneur has employees, then different rules for reducing the amount of imputed tax apply. Contributions paid for himself, such an entrepreneur cannot take into account when calculating with the budget for imputed tax. Tax legislation also, there is no provision for a decrease in UTII by 1% of income in excess of 300,000 rubles.
Nevertheless, paragraph 2.1 of Article 346.32 Tax Code it was established that such businessmen have the right to reduce UTII for insurance premiums paid for employees. The same article of the code provides for a limitation of 50% of the estimated amount of tax.
The rules for offsetting insurance premiums to reduce the imputed tax in this case are similar. On UTII, individual entrepreneurs with employees reduce the tax due to the amounts of insurance contributions calculated and paid within the quarter from the wages of employees. In this regard, we recall that the term for transferring insurance premiums to employees is the 15th day of the month following the calculated one. But in order to optimize taxation in the situation under consideration, it is advisable to make a payroll calculation a little in advance and transfer insurance premiums for the last month of the quarter at least until the 30th-31st.
Example 2
SP Ivanov S.G. carries out trading activities in a pavilion with an area trading floor 50 square meters in Klin. To carry out the activity, he attracted two employees under an employment contract.
The estimated amount of UTII, taking into account the area of the trading floor, will be calculated on the basis of the following indicators:
- basic profitability - for trading activities it is equal to 1,800 rubles per 1 square meter trading floor area.
- Trading floor area.
- coefficient K1 (1.798),
- coefficient K2, equal to 0.8 on the basis of the Decision of the Council of Deputies of the Klinsky District of the Moscow Region dated October 25, 2007 No. 3/45.
Total quarterly UTII will be:
1800 x 3 x 50 x 1.798 x 0.8 x 15% = 58,255 rubles
The monthly salary of employees is 40,000 rubles. The quarterly deductions for insurance premiums are respectively:
75,000 x 30.2% x 3 = 36,240 rubles
Accordingly, a decrease in UTII by the amount of insurance premiums for employees in this case is possible up to half of the estimated amount of tax. The quarterly amount of UTII to be paid will be 29,128 rubles.
As we can see from the example, insurance premiums for employees may well exceed 50% of the amount of the quarterly tax. In this case, unfortunately, such an excess cannot be taken into account in the next quarter. It is also important to observe one more rule: it is possible to reduce the amount of the imputed tax only through contributions for those employees who are directly involved in this imputed activity. Reducing UTII for contributions for employees who are involved in parallel lines of business that are not transferred to imputation is impossible.
And, by the way, according to similar rules, there is a decrease in UTII for insurance premiums and in LLC. The principle of a 50 percent limit is also preserved: if the company works on imputation, then the insurance premiums accrued and paid for wages employees, she also reduced the estimated amount of UTII to half.
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 2018 occurs on UTII.
Changes in 2018 when calculating the tax on UTII
The main change in 2018 for UTII is an increase in the K1 coefficient from 1.798 to 1.868. This resulted in a slight 3.8% tax increase.
In 2018, as in the past, entrepreneurs without workers will reduce the calculated quarterly tax by the amount. Previously, it was only allowed to reduce 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 entrepreneur's contributions for himself 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 similar to UTII patent system taxation and in 2018 does not allow to take into account contributions paid for oneself or for employees to reduce the tax.
Be that as it may, but in 2018 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 themselves 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 tax reduction for UTII, we will figure out how to calculate annual amount the entrepreneur's contributions for himself.
Insurance premiums for own insurance in 2018 consist of two parts:
- permanent - for the full year 2018 it is 32 385 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 according to 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 in this case. For example, the imputed income for cargo transportation on one unit of transport will be a maximum of (6,000 * 1 * 1,798 * 1) 10,788 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 is reduced for an entrepreneur without employees, if contributions for themselves are made every quarter.
Example
In the city of Smolensk, a small non-food store operates on an imputation. The area of the store's sales area is 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 size of the imputed income according to the formula for calculating UTII: DB * FP * K1 * K2. We get the amount (1800 * 22 * 1.868 * 0.7) 51 780, 96 rubles per month. Multiplying by 12 months, it turns out that the annual imputed income from which insurance premiums are calculated is 621,372 rubles.
Insurance premiums with such income for the year will be: 32 385 + ((621 372 - 300 000) * 1%) = 35 599 rubles. If we divide this amount by four quarters, we get 8,899.75 rubles. That is, you need to make three payments of 8,900 rubles and one for 8,899 rubles.
Now, with the help, we find out the amount of tax per quarter (K2 in this example is 0.7), we get 23 301.43 rubles, round up to 23 301 rubles. Considering that the entrepreneur paid part of the contributions for himself in the reporting quarter, he will have to pay 23 301 - 8 900 = 14 401 rubles to the budget.
Total the tax burden this entrepreneur per year is ((14 401 * 4) = 57 604 + 35 599 = 93 203 rubles.
If the individual entrepreneur makes the amount of contributions for himself in one amount per year, for example, on December 25, 2018, a one-time payment of 35,599 rubles was made, then the calculated tax is not reduced for the first three quarters of the year. And only when calculating the tax for the last quarter, there will be no payments to the budget (23 301 - 35 599<0). Итого, предприниматель заплатит в бюджет всего ((23 301 * 3) = 69 903 + 35 599 = 105 502 рубля или на 12 299 рублей 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 only a fixed amount of contributions must be paid (in 2018 it is 32,385 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, you can reduce the quarterly tax that was charged for the 1st or 2nd quarter of 2019.
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 - 22,428 rubles.
As for the contributions, then to the amount of payments for oneself (8,900 rubles per quarter), additional contributions for the employee were added. The hired salesman works part-time, 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 17,960 rubles.
How is the calculated quarterly tax reduced in this case? If we subtract contributions from the tax amount, we get 23 301 - 17 960 = 5 341 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 23 301/2 = 11 651 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:
- contributions for oneself - 35,599;
- employee contributions - 36,240;
- tax for the year - 46 604.
Only 118 443 rubles, or 25 240 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.
The need to transfer insurance premiums in Russia is imposed on companies and businessmen on the basis of the requirements of tax law, as well as Federal Laws No. 125-FZ and 167-FZ.
Payers working on vmenenka transfer premiums for compulsory types of insurance. The provisions established by Art. 346.32 of the Tax Code of the Russian Federation make it possible to reduce UTII for insurance premiums that are listed during the reporting period.
Decrease in UTII for fixed payments 2017
Merchants who do not have employees, and, accordingly, do not make payments, are obliged to transfer to the inspectorate and funds insurance premiums in a fixed (certain) amount. Requirements of clause 2.1 of Art. 346.32 of the Tax Code of the Russian Federation establish for such businessmen the right to reduce UTII for IE contributions for themselves.
Nevertheless, you should pay attention to some of the nuances that allow individual entrepreneurs on UTII without employees to legally reduce tax payable to the budget:
- The time period for assessing contributions is not important, the main thing is that it relates to activities on the "imputation";
- The transfer of fees to the inspection must relate to the same period as the tax itself. In this case, the payment of contributions must precede the preparation and submission of a tax return - this is a prerequisite;
- An entrepreneur without hired employees has the right to reduce the tax amount without any restrictions, even for the entire amount of the transferred contributions;
Separately, there is the question of how to reduce UTII by 1 percent of insurance premiums. There have been many doubts in the past as to whether the excess in contributions could be attributed to a fixed payment. To date, all the difficulties have been resolved by innovations in tax legislation. Based on pp. 1.1 Art. 430 of the Tax Code of the Russian Federation, the amount of contributions sent to pension insurance, transferred in connection with the excess of income, can also be included in fixed payments and allows to reduce the amount of imputed tax to be transferred to the treasury.
Thus, businessmen working without hired labor can reduce UTII by 1% of income and by the amount of payments "for themselves" without restrictions.
The entrepreneur works for vmenenka and has no employees. The amount of payment for the 1st quarter is 28,000 rubles, the amount of paid contributions is 18,000 rubles. During this period, the businessman's income exceeded 300,000 rubles and, accordingly, it became necessary to pay an additional 1,500 rubles for pension insurance (payment was made). Let's calculate the reduction in UTII tax based on the results of the first quarter.
Contributions transferred from the amount of excess income can also become the basis for reducing the amount of tax payable to the budget. Due to this:
UTII = 28000 rubles - (18000 + 1500) = 8500 rubles.
Accordingly, transfer the budgetary payment to the state at the end of the 1st quarter in the amount of 8500 rubles.
UTII SP with employees tax reduction 2017
2017 brought many changes in tax legislation to taxpayers. Some of them also affected the calculation of the "imputed" tax.
Starting from January 1, entrepreneurs who conduct activities with the involvement of hired workers can reduce the amount of tax payable to the budget on contributions transferred for themselves.
However, there is a restriction for such entrepreneurs: for UTII (individual entrepreneur with employees), a reduction in tax on the amount of paid insurance contributions for themselves and for their employees is possible, but not more than 50 percent of the calculated tax.
IE Ivanov carries out commercial activities at UTII and has two employees on the staff. At the end of the 1st quarter, a tax of 22,500 rubles was charged. Contributions for employees amounted to 10,800 rubles. Throughout the quarter, the businessman paid 6,000 rubles as contributions "for himself." Consider how to determine the UTII Q1 2017 (decrease), taking into account the paid contributions.
Due to the fact that the amount of the tax was 22,500 rubles, a merchant with hired employees has the opportunity to reduce the UTII for contributions for employees by 50 percent of this amount, that is, by 11,250 rubles.
But contributions for employees amounted to only 10,800 rubles, which is less than 50 percent.
As a result, the tax to be transferred to the budget will be equal to:
UTII = 22,500 - (10,800 + 450) = 11,250 rubles, where 450 rubles is part of the contributions paid by the merchant "for himself."
Accordingly, the entrepreneur must pay 11,250 rubles in tax to the treasury.
UTII reduction in insurance premiums 2017 LLC
Not only self-employed citizens, but also organizations can reduce the amount of tax payable. Legislation in the field of tax regulation provided the right for LLC to reduce UTII by the amount of insurance premiums within 50 percent of their value. The calculation methodology in this case will be identical to the calculation of the tax by businessmen with hired personnel.
The procedure for reducing UTII in 2017
When registering a UTII deduction (a decrease in UTII by the amount of contributions paid), it is necessary to reflect this information in two documents: in the declaration for the "imputed" tax and control ratios.
The use of control ratios is necessary for self-control by taxpayers and, as a result, to reduce the number of violations when drawing up a declaration on imputation.
Therefore, for those working on UTII, a decrease in insurance premiums in 2017 is made taking into account the following nuances:
- It is necessary to transfer contributions to the inspectorate and funds at the end of each quarter;
- They should be reflected only in the appropriate period;
- Reflect the expenses incurred in the declaration and control ratios.
Thus, the reduction of UTII 2017 is available both to individuals doing business on imputation and to legal entities (companies and organizations) by the amount of insurance premiums paid to inspections and extra-budgetary funds.
How individual entrepreneurs reduce single tax on the imputed tax on insurance premiums in 2017? Does an individual entrepreneur have the right to reduce the single tax on fixed insurance premiums "for himself" on UTII? What has changed since 2017? What is meant by "fixed contributions"? You will find answers to these and other questions in this article.
How it was before 2017
Until 2017, the Federal Law of 24.07.2009 No. 212-FZ was in force<О страховых взносах>(hereinafter - Law No. 212-FZ). According to this law, individual entrepreneurs who did not make payments and other remuneration to individuals were recognized as payers of insurance premiums. Such entrepreneurs had to pay insurance premiums "for themselves". The amount of insurance premiums paid by individual entrepreneurs "for themselves" until 2017 was determined in accordance with article 14 of Law No. 212-FZ.
If an individual entrepreneur had hired workers until 2017, then for them he also had to transfer insurance premiums at the rates established by Part 1.1 of Art. 58.2 of Law No. 212-FZ.
However, with a decrease in UTII for paid insurance premiums until 2017, an ambiguous situation developed. Let us explain it in the table (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).
| SP uses hired labor | IE without workers |
| Individual entrepreneurship employers are not entitled to take into account their own insurance premiums "for themselves" when calculating UTII (letter of the Ministry of Finance of Russia dated 17.07.2015 No. 03-11-11 / 41339). Contributions paid for employees engaged in "imputed" activities can be taken into account. For this, contributions are included in the tax deduction. The amount of such a deduction should not exceed 50 percent of the accrued UTII amount. | Individual entrepreneurs without employees reduce UTII by the entire amount of fixed contributions, including insurance contributions from income over 300,000 rubles. The 50% restriction does not apply to them (letter of the Ministry of Finance of Russia dated September 20, 2016 No. 03-11-09 / 54901). |
Many individual entrepreneurs and accountants did not agree with this state of affairs. And, it should be noted, there were reasons for this. The fact is that, for example, an individual entrepreneur on the simplified tax system has the right to reduce the "simplified tax" for the entire amount of fixed insurance premiums paid both "for himself" and for hired personnel (subparagraph 1, clause 3.1 of article 346.21, clause 4 Art. 346.21 and sub-item 7 of clause 1 of Art. 346.16 of the Tax Code of the Russian Federation). Thus, there was an opinion that individual entrepreneurs on the UTII and STS are in unequal conditions.
Decrease in UTII for insurance premiums from 2017: changes
From January 1, 2017, individual entrepreneurs - employers will be able to reduce UTII for insurance premiums paid both for employees and “for themselves”. This amendment was made Federal law dated 02.06.2016 No. 178-FZ in subparagraph 1 of paragraph 2 of article 346.32 of the Tax Code of the Russian Federation. Since January 1, 2017, the words “when the taxpayer pays employee benefits” has been excluded from this norm.
What is the amount of contributions that can be used to reduce the single tax
Since 2017, the individual entrepreneur has the right to reduce UTII for insurance premiums "for himself" and for employees. When doing this, keep in mind:
- from 2017, the "imputed" tax of individual entrepreneurs will be able to reduce by fixed insurance premiums "for themselves" without restrictions. Even if insurance premiums will reduce the single tax by more than 50 percent;
- "Imputed" tax in 2017 can be reduced on insurance premiums for employees. However, the deduction amount, as before, should not exceed 50 percent of the accrued UTII amount.
Since 2017, the procedure for reducing the "imputed" tax on insurance premiums "for oneself" has changed. Therefore, we will dwell on this issue separately.
So, for the entire 2017, individual entrepreneurs are required to pay fixed insurance premiums "for themselves" in the following amounts:
The procedure for reducing UTII for contributions "for oneself"
Recall that the calculated amount of UTII must be paid to the budget no later than the 25th day of the first month following the expired tax period (quarter). That is, no later than April 25, July 25, October 25 and January 25 of the next year (clause 1 of article 346.32 of the Tax Code of the Russian Federation). The table below shows the deadlines for paying UTII for 2017:
The Tax Code of the Russian Federation provides that the amount of UTII calculated for a quarter is reduced by compulsory insurance premiums that were actually paid in this quarter. In this case, it does not matter for what period the contributions were accrued (subparagraph 1 of paragraph 2 of article 346.32 of the Tax Code of the Russian Federation).
In 2017, individual entrepreneurs can pay the insurance premiums indicated in the table in a fixed amount in two ways.
| Method 1: pay in installments in different quarters | Method number 2: payment in full in one quarter |
| An individual entrepreneur in 2017 has the right to transfer insurance premiums "for himself" in parts in different quarters. In such a situation, an individual entrepreneur can reduce the "imputed" tax in each quarter by the amount of actually paid contributions. For example, in 2017, each quarter of the individual entrepreneur pays contributions "for himself" in the amount of 6998 rubles. In this case, the individual entrepreneur can reduce UTII by this amount every quarter. | In 2017, an individual entrepreneur is entitled to pay insurance premiums in full in one quarter. In this case, the tax for the quarter can be reduced immediately by the entire amount of the fixed payment. Suppose the sole proprietor paid the entire amount of fixed contributions for 2017 in the first quarter of 2017. Then he has the right to reduce the UTII for 1 quarter by this entire amount. At the same time, keep in mind that if it was not possible to take into account the entire fixed payment in one quarter (if the tax is less than the payment on contributions), then its unaccounted balance cannot be transferred to other periods. |
Only those contributions are accepted to reduce UTII that are accrued for the period of the "imputed" activity. This means that the contributions accrued for the previous 2016 do not reduce the UTII if the activities that have been transferred to UTII since 2017 were taxed under a different tax regime.
There will be no more controversy about what "fixed contributions" are
Note that until 2017 there was a controversial issue of the legality of accounting in the calculation of the single tax by the "imputed" part of pension insurance contributions paid from the amount of income exceeding 300,000 rubles for the billing period, in accordance with paragraph 2 of part 1.1 of Art. 14 of the Federal Law of 24.07.2009 No. 212-FZ. This is due to the fact that this part of the pension contributions paid by individual entrepreneurs "for themselves" does not exactly fit the definition of paid in a "fixed amount". In fact, this amount of contributions is variable, since its value depends on how much the individual entrepreneur's income will exceed the specified threshold value.
This controversial "moment" was previously resolved at the level of explanations of officials. So, for example, the Ministry of Finance of Russia explained that individual entrepreneurs who do not make payments and other remuneration to individuals can reduce UTII, including by the amount of contributions to the Pension Fund of the Russian Federation in the amount of 1% of the amount of excess income of 300,000 rubles (Letter of the Ministry of Finance of Russia dated 07.12.2015 No. 03-11-09 / 71357).
Since 2017, this issue should not cause controversy. This is due to the fact that in subparagraph 1 of paragraph 1 of Article 430 of the Tax Code of the Russian Federation, it was directly stipulated that pension insurance contributions of individual entrepreneurs, which are calculated from income of more than 300,000 rubles, are recognized as insurance contributions in a fixed amount. And on such contributions, an individual entrepreneur on UTII in 2017 has the right to reduce the imputed tax without restrictions.
As a general rule, the UTII payer can reduce the amount of the calculated tax on the paid insurance premiums. And how much can you reduce UTII with insurance premiums? And what if the amount of UTII is less than the paid insurance premiums? We will tell you about this in our consultation.
How to reduce UTII on insurance premiums in 2017?
The amount of the calculated tax when applying UTII in each specific quarter can be reduced by the following insurance premiums:
- for compulsory pension insurance;
- for compulsory social insurance in case of temporary disability and in connection with motherhood;
- for compulsory health insurance;
- for compulsory social insurance against industrial accidents and occupational diseases.
The Code does not require that the specified insurance premiums be calculated for the same quarter in which the UTII decrease occurs. It is only necessary that they be paid in this reporting quarter, albeit for previous periods (subparagraph 1 of paragraph 2 of article 346.32 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance dated January 26, 2016 No. 03-11-09 / 2852). In this case, UTII can be reduced by a maximum of 50%.
It must be remembered that, in addition to insurance premiums, UTII can also be reduced, for example, by "hospital" payments for the first 3 days of incapacity for work, which are paid at the expense of the employer. So if there is a decrease in insurance premiums in 2017 in LLC according to UTII, then taking into account all reducing payments, the tax cannot be reduced by more than 2 times (clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).
Let's show on UTII the deduction of insurance premiums in 2017 using an example. Suppose the amount of UTII calculated for the third quarter of 2017 was 125,000 rubles. The amount of insurance premiums paid in the III quarter, incl. for June 2017 amounted to 70,000 rubles. There are no other amounts to reduce the single tax in the third quarter. Since the paid insurance premiums in the third quarter exceeded 50% of the tax (70,000> 125,000 * 50%), with UTII the amount of insurance premiums that reduce tax can only be taken into account in the amount of 62,500 rubles (125,000 * 50%).
Thus, UTII minus insurance premiums in 2017 is also 62,500 rubles (125,000 - 62,500 = 125,000 * 50%).
The algorithm does not change if UTII in this example was only 60,000 rubles, that is, it turned out to be less than the amount of insurance premiums. It would also be possible to take into account only 50% of the tax. Accordingly, the single tax could be reduced by 30,000 rubles. But if, in the initial example, the tax would have amounted to 140,000 rubles or more, insurance premiums in the amount of 70,000 rubles could be credited to the reduction of UTII in full. It must also be borne in mind that the insurance premiums paid in the current quarter, which were not taken into account in the calculation of UTII, for the following reporting periods are not transferred.
And what are the rates of insurance premiums for UTII in 2017? For organizations-impersonators in 2017, in general, they are valid (Article 426 of the Tax Code of the Russian Federation). Reduced rates are used for drugstore organizations that have a license for pharmaceutical activities, in relation to payments to individuals who have the right to engage in pharmaceutical activities or are allowed to carry out it in accordance with Federal Law No. 323-ФЗ dated November 21, 2011 (clauses 6 p. 1 article 427 of the Tax Code of the Russian Federation).
Reducing UTII for insurance premiums of the organization does not cause difficulties when the organization is engaged exclusively in the imputed type of activity. And if the organization is engaged different kinds activities. For example, does he use STS and UTII at the same time? What insurance premiums can be used to reduce UTII?