What should the IP pay per year. Tax calculation usn. In which case you can not pay contributions

Entrepreneurs on a 6% simplified tax system who do not have employees are required to pay two mandatory payments:

It should be noted that the interest rate in 2018 is 6% , while the tax base will be amount of income in monetary terms. If the object carries out its activities and pays taxes according to the “income minus expenses” system, interest rate will vary within 5-15% depending on local laws. The tax base, in this case, is the amount of income reduced by the amount of expenses.

A single tax on imputed income

UTII for 2018 has not been cancelled. federal body executive power for financial control assumed that imputation would be completely replaced by patent-based taxation. However, a legal act was signed to extend the single tax on imputed income for 4 years.

In addition, the individual entrepreneur receives a benefit in the form of the right reduce UTII for obligatory payments of the insured in off-budget funds for myself. It is worth noting that an individual entrepreneur with employees will not be able to reduce UTII rate more than half.

Tax rate for single contribution on sane income is 15%, and the value of the deflator coefficient approved for 2018 is 1,868 . These values ​​will help to correctly calculate the tax payable.

patent system

patent system fully regulated by local authorities. The application of the patent system has been slightly simplified:

• taxi drivers do not need to be tied to a specific vehicle;
• when leasing buildings and structures with non-residential area, a differentiation in the price of a patent has been introduced.

The tax rate for PSN is 6% . To calculate the final contribution to the budget, the basic income is multiplied by the tax rate.

We repeat that the rate of 6% is the limit and can be reduced based on the benefits for individual entrepreneurs in a separate territorial unit.

Property tax

Individual entrepreneurs operating in the capital should take note of the information on real estate taxation in 2018. Large commercial premises and offices with with total area more than 3000 m², as well as individual buildings for shops, cafes, restaurants with an area of ​​at least 1000 m² are subject to taxation. It should be noted that the calculation of the tax will be based on the cadastral value of the building.

The tax rate will only increase every year:

• 2018 - 1.4%;
• 2019 - 1.5%.

According to experts, the transition to an updated algorithm for calculating the mandatory real estate fee will hit the restaurant business owners hard, as cadastral value buildings for such activities can be 5 times higher than the inventory.

Introduction of the ESS

The main change in the taxation of individual entrepreneurs is the abolition of such fees as:

• FIU ( Pension Fund Russia);
• FSS (Social Insurance Fund);
• MHIF (Compulsory Medical Insurance Fund).

All payments made have been combined into ESSN(Unified social insurance tax). Responsibility for accepting payments from individual entrepreneurs is carried out by the only authorized body - tax office. The government, by introducing this amendment, hopes to call on businessmen to discipline, since in connection with the difficult economic situation organized solvency in the state has declined sharply.

Many entrepreneurs simply evade paying the mandatory contribution, but the introduction of the ESSN will completely eliminate this possibility.

The ESSN rate in 2018 consists of several basic payments:

• PFR - 22%;
• FFOMS - 5.1%;
• FSS - 2.9%.

Advantages of ESSN:

1. An individual entrepreneur submits one single report. This eliminates the possibility of making mistakes, which greatly simplifies the procedure.
2. No need to fill out a stack of various receipts. For the payment of the fee, the only payment document which saves a lot of time.

The authorities claim that this reform will gradually reduce the tax rate to 3%, and this will lead to the activity of the commercial activities of individual entrepreneurs. There are suggestions that such innovations will help attract investment in economic activity RF.

Communication with the minimum wage

For 2018, the minimum wage is RUB 11,163 and matched with living wage. In case of gross violations of IP when paying wages employees, which should not be lower than 11,163 rubles, the legislation provides penalties:

• for the first violation - from 30,000 to 50,000 rubles;
• secondary detection - from 50,000 to 70,000 rubles.

Online cash desks

Until July 1, 2018, all cash registers must be replaced with updated models. The main feature of the new devices is the ability to transfer data about the operations performed via the Internet, the safety of information is provided by the cloud.

The introduction of tax holidays on the territory of the Russian Federation is carried out by regional authorities, therefore, in 2018, the tax exemption regime for individual entrepreneurs will also have distinctive features depending on the territorial unit. However, based on the experience of applying the regime in most regions, one can distinguish general nuances of tax holidays.

Exemption in 2018 can take advantage of:

• organizations with less than 15 employees;
• organizations with property whose valuation does not exceed 150 million rubles;
• organizations whose turnover amount for goods sold or services rendered for a calendar year not exceeding 120 million rubles;
• organizations operating under the STS (simplified taxation system) and PS (patent system);
• enterprises engaged in the production of goods, equipment, raw materials;
• organization of the intellectual sphere of activity aimed at solving economic, social, technological, engineering problems.

The tax exemption applies exclusively to mandatory contributions for individual entrepreneurs in 2018. Concerning social contributions then they will have to pay.

How does the state plan to support IP

In addition to financial support, the authorities plan to create profitable terms small business lending. Banks will provide their Financial services entrepreneur under 10% per annum. At the same time, it is important to remember that the changes also affected the property tax, which will clearly override all the privileges granted.

This year tax law RF has undergone a number of changes. Some of them affected individual entrepreneurship operating under the simplified taxation system.

The concept of the simplified tax system for entrepreneurship

USN is a kind tax burden, the main objectives of which are to alleviate the tax burden and simplify financial accounting for medium/small businesses.

"Simplified" is chosen by the majority of individual entrepreneurs, since there are a number of advantages here that make it possible to quickly establish business activities by reducing costs. According to paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation (part 2) dated 08/05/2000 No. 117-FZ (as amended on 12/28/2016) IP are exempt from the following payments:

• Personal income tax from doing business, except for income provided for by the Tax Code;
• property tax, with the exception of the list of objects established by the Tax Code;
• refund of VAT, except in cases prescribed by the Tax Code.

REFERENCE. Article 346.12 of the Tax Code of the Russian Federation contains a list of taxpayers who have the right to conduct activities under the simplified taxation system.

USN tax rate

The USN offers individual entrepreneurs to make tax payments at two rates:

• 6% to determine the tax on the annual income of an individual entrepreneur, including expenses necessary for business;
• a rate of 5%-15% is applied when settling with net profit entrepreneur, obtained by deducting expenses from total income.

For the second point, these are usually entrepreneurs who do not have employees in their state. The rate coefficient is determined locally.

REFERENCE. For individual entrepreneurs who first registered on the simplified tax system, an opportunity is provided to receive tax holidays(at a rate of 0% for two years for social, industrial or scientific activity). This fact is determined by legislation at the regional level.

Pros and cons

Simplified is a convenient tool for adjusting the tax burden. Its significant advantage is:

• the ability to voluntarily transfer to the simplified tax system within the framework of the norms of the Tax Code;
• saving Money on low tax deductions;
• simplification of the EH payment procedure with the help of one declaration of the KND-1152017 form;
• one-time annual reporting;
• opportunity tax accounting without accompanying book. accounting (FZ of December 6, 2011 No. 402-FZ “On Accounting”, as amended on May 23, 2016).

But "simplification" also has its drawbacks:

• there is an opportunity to lose the right to work on the simplified tax system;
• when changing the type of taxation, it must be restored financial statements for all previous periods of activity on the simplified tax system;
• limited number of cooperating counterparties whose taxation regime obliges the payment of VAT;
• a limited list of expenses that does not allow recording many involuntary expenses in the KUDiR (No. 346.16 of the Tax Code of the Russian Federation (part 2) dated 05.08.2000 No. 117-FZ);
• the loss of the right to maintain the simplified tax system returns all taxes required for the OSNO;
• installation of cash register for cash transactions

ON A NOTE. USN operates throughout Russia. To switch to it, you need to apply before the new reporting period.

Key changes in 2017

Regarding the STS at the legislative level, the following changes have occurred:

• residual value of fixed assets in the amount of up to 150 million rubles. News about it: ;
• the maximum limit of the total income with the possibility of replacement is determined tax regime on the simplified tax system (112.5 million rubles);
• the limit of annual income was determined, which retains the right to conduct activities on the simplified tax system (150 million rubles);
• installation of updated cash registers;
• transfer to the Federal Tax Service of reporting and insurance premiums;
• updating the Book of Accounting for Income and Expenses;
• change of some CSCs for the simplified tax system. Current information can be found here:

Number employees remains the same - up to 100 people. Reporting is submitted based on the results of the current year by the end of April of the coming year. Advance payments must be made quarterly, but no more than 25 days must elapse from the end of the quarter.

Taxes for individual entrepreneurs on the simplified tax system

Single tax

As mentioned above, EH is calculated at two rates of 6% and 5-15%. When working on the principle of “Income minus expenses”, fixed costs should relate directly to the activities of the IP. If the entrepreneur has suffered losses during the reporting period, a mandatory payment is made minimum tax(one%). If the standard calculation with 15% rate was less than the minimum tax, then the latter is due, and the difference can be transferred to the next year's expense category.

Trading fee

Art. 413 of the Tax Code of the Russian Federation (part 2) dated 08/05/2000 No. 117-FZ (as amended on 12/28/2016), and is paid by an individual entrepreneur on a "simplified" basis that conducts trading activities. The object of this fee is not income received from trade, but stationary and non-stationary type of outlets used in business: buildings, separate premises, tents, kiosks, etc. Payment of the fee is made once a quarter, but no more than 25 days after its completion.

Property tax

Applicable to real estate objects that are used in the activities of individual entrepreneurs. The tax is calculated on the basis of their cadastral value. These include: shopping and entertainment complexes, administrative and business centers and other commercial areas. To calculate the tax in 2017, a rate of 1.3% is taken

income tax

Paid separately from the following sources of income:

• dividends;
• profit from deposits on deposits;
• profit from investments in the activities of foreign companies;
• profits from marketing campaigns.

Transport tax

They are subject to all categories of vehicles registered on IP: car, bus, snowmobile, motor transport, water and air modes of transport and other self-propelled and non-self-propelled vehicles (Article 357 of the Tax Code of the Russian Federation (part 2) dated 05.08.2000 No. 117-FZ). The amount of tax is affected by:

• engine power corresponding to that specified in the PTS;
• static thrust of aircraft engines;
• cargo capacity in tons of water vehicles;
• number of vehicles;
• regional tax rate.

Tax calculation for USN entrepreneurs, produced tax authority, which then sends a notification to the appropriate registration address. Payment must be made within the time limits specified by the local authorities.

REFERENCE. Entrepreneurs on the "simplified" have the right transport tax to be included in the category of expenses, thereby reducing the taxable base for EH.

value added tax

Entrepreneurs are recognized as non-payers of VAT except for the following cases:

• import of goods in the absence of a representative office of a foreign seller in the country;
• when an individual entrepreneur is a tax agent (for example, when selling / renting state property).

An entrepreneur who has become a tax agent must submit a journal of invoices to the tax office by the 20th day of the next month after the reporting month.

Land tax

If an IP USN owns land used in its main activity, it without fail must pay land tax. The same obligation applies to the inheritance of a plot and the right to use it indefinitely. The rate is determined by the constituent entities of the Russian Federation within the framework of the Tax Code. The federal rate is 0.3% for land under individual housing construction and agricultural purposes and 1.5% for other land. Tax payment must be made within the next year, but no later than December 1. As a tenant, an individual entrepreneur is not required to pay land tax.

Good afternoon, dear entrepreneurs.

I decided to write a summary article on changes for IP for 2017. The site has already accumulated quite a lot of articles on changes in taxes, but this information still requires a little systematization.

For greater convenience, all changes are divided into semantic blocks and are accompanied by relevant articles.

But first, a little help for those readers who want to become IP in 2017

If you decide to register as an individual entrepreneur, then first I recommend reading the following materials:

They just provide introductory information for beginners, since the information below is already for more experienced individual entrepreneurs who understand taxes and insurance fees.

minimum wage

The minimum wage as of January 1, 2017 is set at 7,500 rubles. But from 07/01/2017, it will be increased to 7800 rubles. Since the fixed insurance premiums Individual entrepreneurs are considered based on the value of the minimum wage, which was established on January 1, 2017, then their size should not change (see calculations of mandatory contributions of individual entrepreneurs “for themselves” below).

Insurance premiums in 2017

The biggest changes took place in 2017 in the field of insurance premiums. In addition to the fact that they have increased slightly compared to 2016, you need to remember that that they now need to be paid to the Federal Tax Service, and not to the FIU, as it was before.

How much do you need to pay for compulsory insurance?

• Mandatory contribution to pension insurance“for myself”: 7500 * 26% * 12 = 23400 rubles.
• Mandatory contribution to health insurance“for myself”: 7500 * 5.1% * 12 = 4590 rubles
• Total for 2017 = 27,990 rubles

The full scheme for mandatory insurance premiums for 2017 is described in the following article:

If you are not using accounting program, then you will need an article in which I talk about how to independently issue receipts for paying insurance premiums “for yourself” (previously they were called “contributions to the PFR” and “contributions to the FFOMS”)

Individual entrepreneurs on DOS without employees have the right to take into account documented expenses when calculating 1% of the amount exceeding 300,000 rubles of annual income

You can read more about this innovation here:

New CCCs for insurance premiums

Since insurance premiums are now collected by the Federal Tax Service, the CCC and the details of the recipient have changed. Also, the IP had many questions about what status should be put in the “101” field when issuing receipts and payment orders for paying insurance premiums “for oneself”

These articles will help you answer these questions:

Transition to the new classifier OKVED-2

On January 1, 2017, the final transition from using the outdated OKVED-1 reference book to the new OKVED-2 took place.

On the part of the individual entrepreneur, nothing needs to be done in this situation, since all the “old” codes according to OKVED-1 were automatically converted into new codes, according to OKVED-2. In order to find them out, it is enough to request a fresh extract from the USRIP on the official website of the Federal Tax Service.

You also need to know that in tax returns for 2016 on the title page it is necessary to indicate the main type of activity according to the OKVED-2 classifier

Transition to online cash registers for individual entrepreneurs in 2017

The biggest concern for individual entrepreneurs is the problem with the transition to new online cash desks, which should take place before 07/01/2017.

Starting from February 1, 2017, only online cash registers are registered with the Federal Tax Service, and old cash desks that have not been upgraded will be automatically deregistered by the Federal Tax Service from July 1, 2017. Moreover, this will happen in unilaterally, without notifying the owner of the obsolete cash register.

Only those individual entrepreneurs who use PSN or UTII as a taxation system receive a delay in the transition to online cash desks until 07/01/2018.

But even if you are on PSN or UTII, but at the same time you are trading beer, you are required to use the cash desk starting from March 31, 2017:

Instructions for switching to online cash registers can be found in another article on my website:

Online store and online cash registers in 2017

Unfortunately, even if you only accept payments in your online store using electronic payments (or through payment aggregators), you will still have to connect an online cash register for your online store no later than July 1, 2017.

And lengthy arguments that the money goes to the IP account in the bank from the account payment system(or a payment aggregator) will not be a reason not to connect an online cash register.

Thus, it is necessary to start the process of switching to online cash registers now.

More about this situation is described in my other two articles:

IP on the simplified tax system in 2017

Limits on application of the simplified tax system in 2017, the following were established for individual entrepreneurs:

• The annual income limit is 150 million rubles
• The limit for switching to the simplified tax system is increased from 45 to 112.5 million rubles
• Limit on the total value of the property = 150 million rubles
• The average number of employees of an individual entrepreneur should not exceed 100 people

Sole proprietors from Crimea should know that the simplified tax rate for them has increased

• For individual entrepreneurs on the simplified tax system “income”, the rate will increase to 4% (was 3%)
• For individual entrepreneurs on the simplified tax system “income minus expenses”, the rate will also increase to 10% (was 7%)

Read more here:

There are quite a few changes in the simplified tax system, so I recommend reading all the articles from the section called:

You will also need two step by step instructions for individual entrepreneurs on the simplified tax system 6%:

By the way, please note that the USN declaration has changed. And for 2016, it must be submitted in a new form, in accordance with the order of the Federal Tax Service dated February 26, 2016 No. MMV-7-3 / 99. (see the link above for an example of filling in a zero declaration).

IP on a patent

As in 2016, 63 main activities are available for IP on PSN, but remember that local authorities can add their activities available for the patent taxation system

For example, in Moscow they introduced patents for vending machines.

If you forget to renew a patent, then this will not lead to the loss of the right to apply the PSN:

Also, if you have several patents for different types activities, then starting from 2017 it will not be necessary to maintain a separate income ledger for each of them:

It was already mentioned above that individual entrepreneurs on PSN (and UTII) who sell alcoholic beverages are required to use KKM starting from March 31, 2017. Since from February 1, only online cash registers are registered with the Federal Tax Service, you will have to buy cash registers new kind.

The simplified taxation system in 2017 was changed in two directions: the limit for switching to this tax regime was doubled and the amount residual value fixed assets.

Advance payments are also made quarterly, then a contribution is made based on the results for the year.

To switch to this mode, you need to write an application and submit it along with a package of documents.

But in order to apply the simplified tax system, a company or individual entrepreneur must comply with the requirements specified by law.

Object of taxation and interest rate

As an object of taxation, an entrepreneur can choose the item “Income” or “Income minus expenses”.

The position can only be changed after tax period. Therefore, the choice of item should be considered carefully.

The amount that the taxpayer pays at the end of the reporting period is formed depending on the object.

For individual entrepreneurs with employees and for LLCs, there is a restriction: you can reduce the amount of tax by no more than half.

However, if an individual entrepreneur works without employees, he can reduce tax payments for the entire amount of insurance premiums.

Who can work under the USN

To apply the simplified tax system, an individual entrepreneur or LLC must meet certain requirements.

In particular, they affect the scope of activities and the number of employees.

First, about those organizations that cannot work under this system:

• firms with branches;
• with the amount of income for the last 9 months not more than 45 million rubles;
• firms that make up financial sector(among them, among others, are banking and);
• companies operating in the gambling business;
• enterprises paying;
• with more than 100 employees;
• if other organizations have a share of 25% or more (some exceptions are listed in Article 346.12 of the Tax Code);
• with a residual value of fixed assets of more than 150 million rubles (until 2017 this limit was 100 million);
• budget institutions;
• foreign organizations;
• agencies engaged in the provision of labor workers;
• companies that have not sent an application in the approved form to tax service.

Regarding the conditions for individual entrepreneurs, an application for a simplified taxation system cannot be submitted in the following cases:

• if there are more than 100 employees in the state;
• if ESHN is applied;
• if the entrepreneur has not notified the tax service of the application of this regime.

Important: the simplified taxation system in 2017 does not apply to notaries and lawyers.

How to switch to USN

If an individual entrepreneur or LLC goes through the registration procedure, within 30 days after registration they can notify the tax office that they will apply the simplified tax system.

In such a situation, it is required to bring an application and note the object of taxation.

1. When the “Income” option is approved, the tax rate under the simplified taxation system is 6%.
2. When approving the “Revenues minus expenses” option, the rate is 15%.

You can switch to the simplified tax system from another tax regime if the individual entrepreneur or LLC meets the established requirements.

An application for a simplified taxation system is submitted:

1. For individual entrepreneurs and LLCs - no later than December 31 of the year before the transition.
2. When switching from UTII, you can work under the simplified tax system right from the beginning of the month in which the obligation to apply the previous system ended.

In 2017, the "simplification" is also applied only to specific types of activities.

The list of entrepreneurs and organizations for which this system is not provided is given above.

Read more about the changes in 2017

The simplified taxation system in 2017 was adjusted in two ways: in relation to the residual value of fixed assets and the limit for switching to this tax regime.

1. Previously, the amount of cash equivalent residual funds amounted to 100 million rubles. Now it has been increased to 150 million. This figure should be fixed on January 1, 2017, during the year not to exceed the established amount.
2. To switch to the simplified tax system from the beginning of 2017, income for the last 9 months of 2016 should not exceed 59.805 million rubles. In order to start working on a “simplified” plan from 2018, income for the last 9 months of 2017 should not exceed 90 million rubles.

Initially fixed amount 45 million rubles each year multiplied by the deflator coefficient. For 2016, it was 1.329.

Based on this, the limit for switching to the simplified tax system is calculated: 45 * 1.329 = 59.805.

Regarding the limit set for 2018, it exceeds the previously approved twice. The deflator coefficient will not be applied to this number until 2020.

How taxes are paid under the USN

Tax payments under the "simplification", as before, include:

1. advance payments. They are carried out according to the results of the quarter, they are paid before the 25th day of the month following the reporting period. Funds are transferred for I, II and III quarters.
2. Final payment. It is carried out according to the results of the year.

For individual entrepreneurs, the period during which the tax contribution must be transferred is a little longer - until April 30.

Payment details can always be found on the official website of the tax - www.nalog.ru.

It is worth considering that organizations need to transfer tax payments to the details of the branch at the location of the company.

Individual entrepreneurs apply to the inspection at their place of residence.

About KBK codes for payments under the simplified tax system

KBK codes differ depending on the applied object of taxation.

For the "Income" option with tax rate 6% code for the main tax - 182 1 05 01011 01 1000 110.

How to switch from USN to another system

Both the entrepreneur and the organization have the right to switch to the OSNO or another tax regime from the beginning of the reporting period.

As in the case of the transition to this system, you need to submit an application to the tax office.

Important: If January 15 falls on a weekend, the application must be submitted on the business day closest to that date.

In 2017, two points were changed in the conditions of the simplified tax system.

The limit for switching to this mode was increased, as well as the amount of the residual value of fixed assets in monetary terms.

You can switch to the simplified tax system by submitting an application within the period established by law.

Hello dear readers! In this article, you will learn what taxes an individual entrepreneur pays on various taxation systems. The article will be useful for novice entrepreneurs to understand that there is nothing wrong with doing business legally and that taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others in this service, try to minimize risks and save time.

What taxes do sole proprietors need to pay?

To determine what taxes to the budget an individual entrepreneur needs to pay and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

- transport and land taxes, (provided that you use vehicles or land in your business);

- insurance premiums.

Income tax is paid based on the type of business you carry out and which system of taxation you prefer. Let's look at the main options.

IP in general mode

If you remain on the general taxation regime and do not use the special regime, you must pay all relevant BASIC taxes. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, in the state budget have to list:

— personal income tax (in the form of 13% of the income received from the business);

- VAT (at a rate of 18% or another rate in cases established by the Tax Code);

Plus, an individual entrepreneur must pay three more taxes, depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

IP on a simplified system (USN)

An individual entrepreneur on simplified taxation must pay tax under the simplified tax system at the appropriate rate, depending on the tax base:

— 6% of the amount of income;

- 15% of the difference "income minus expenses".

The simplified tax system gives an individual entrepreneur an exemption from payment of personal income tax and VAT, but the property tax, which is considered from the cadastral value, already needs to be paid.

IP on imputation (UTII) or patent

IP on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of IP revenue for a particular activity. It is calculated like this:

IA \u003d Underlying Return x Physical Indicator x K1 x K2

The values ​​of basic returns required for calculating the amount of tax and the indicators of work for specific activities that fall under the use of UTII are taken into account in the Tax Code. The base yield is indicated in rubles on a monthly basis. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: area trading floor, the number of cars Vehicle, the number of seats or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

The coefficient K1 is the value of the deflator, which is set for a year.

The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the business conditions.

If the activity of the IP is suitable for patent taxation then he pays the amount of the patent. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The values ​​of the possible annual income for each type of activity are established at the regional level in the form of the approval of the law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the STS or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under simplification or the general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then you do not need to pay tax.

With UTII and a patent, the tax is calculated from the amount of possible income, respectively, these taxes will have to be paid even when the individual entrepreneur does not conduct business and has no income during this period.

Payroll taxes and insurance premiums

IP receives status tax agent when hiring employees. In this case, he must list in personal income tax budget from their salary in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees in accordance with the current approved rates.

If an individual entrepreneur works alone and does not have employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid mandatory and do not change depending on whether the individual entrepreneur conducts his activities or not.

For 2017, the following amounts were fixed:

For payment of insurance premiums for pension insurance 23,400 rubles per year;

For payment of insurance premiums for health insurance 4,590 rubles per year.

These amounts are valid for all individual entrepreneurs and are not recalculated depending on their revenue on an annualized basis. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

In the case when the annual income of an individual entrepreneur exceeded the amount of 300 thousand rubles, then an additional amount of 1% of the excess must be paid to the PF.

Example: you - individual entrepreneur, earned 600 thousand rubles in a year.

Until the end of the year, you must transfer insurance premiums for the relevant types of insurance without fail: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting one, it is necessary to make an additional payment in the PF:

(600 - 300) x 0.01 \u003d 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will amount to 23,400 + 3,000 = 26,400 rubles. and 4,590 rubles. - for medical insurance.

In this case, there is a limit on the possible size pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your annual income is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. Additional payment in the form of 1% should be equal to:

(20,000 - 300) x 0.01% \u003d 197 thousand rubles.

But you should not pay pension contributions more than 187,200 rubles.

As a result, 23,400 rubles. you have already paid, so in addition you need to transfer before the end of the 1st quarter of the next year in the PF:

187,200 - 23,400 \u003d 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of the IP tax on the simplified tax system 6% or UTII subtracts:

— full amount insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount - if it hires employees.

If an individual entrepreneur uses the simplified tax system 15% or OSNO, then he has the right to take into account insurance premiums as part of his expenses. Under the patent system, these contributions cannot reduce the tax.

pivot table

Conclusion

So you found out what taxes the IP pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report on individual entrepreneur taxes, where to go, how to fill out, how much to pay, etc.