This free calculator will help you calculate advance payment or tax on the simplified tax system in 2019. In addition, the online service is able to take into account losses for previous years(if any), and also, if necessary, consider the minimum tax (on the simplified tax system 15%). The program is suitable for individual entrepreneurs and LLCs with and without employees on the simplified tax system “Income” or “Income minus expenses”.

Payment terms

Individual entrepreneurs and LLCs must calculate and pay three advance payments during the year: for the first quarter (until April 25), for the six months (until July 25) and for 9 months (until October 25). Tax under the simplified tax system is calculated and paid next year, minus advance payments previously paid: until April 30 (for entrepreneurs) and until March 31 (for organizations).

Free tax advice

How is it calculated

To calculate the tax according to the simplified tax system, you need to multiply the tax base for a certain period by the tax rate. On the USN "Income" the tax base- the amount of income, the tax rate - 6% (regions can reduce it to 1%). On the simplified tax system “Income minus expenses”, the tax base is the amount of income reduced by the amount of expenses, the tax rate is 15% (regions can reduce it to 5%). Then, in both cases, the actually paid advance payments are deducted from the calculated tax (unless this is the calculation for the first quarter).

KBK

CBC for the payment of advance payments and taxes in 2019 are the same as in the previous one: USN "Income" - 182 1 05 01011 01 1000 110, USN "Income minus expenses" and the minimum tax (now paid on one CSC) - 182 1 05 01021 01 1000 110.

Today you will learn:

• What is IP turnover;
• What are the restrictions on the turnover of IP under the simplified tax system and a patent;
• What awaits those who exceed the turnover.

What is turnover

Turnover is the most important concept for individual entrepreneurs. It regulates the activities of the enterprise, determines the system of taxation.

turnover - All cash, which the company received for the year without taking into account costs. That is, the turnover represents the annual income of the company.

The type of taxation that an entrepreneur can use depends on the annual income of an individual entrepreneur.

On this moment The individual may choose one of following systems taxation for your company:

• - involves the payment of such tax fees as, contributions from the payroll (30%), if you have employees in the state, value added tax (varies from 0 to 20% depending on the type of activity of the company),.
• - a sparing option for small businesses, it is he who is the most profitable for individual entrepreneurs. According to this system, an individual entrepreneur must contribute to the state budget either 6% of the total income of the enterprise, or 15% of the profit of the organization.
• - Under this system, your contributions will depend on the scope of the organization. Payments are made once a year. Apply this system Not all small businesses can. The list of employment areas of companies for which a patent is available is specified in Article 346.43 of the Tax Code.

These are the most universal forms of taxation, there are others, but they are applied to organizations engaged in special areas of activity ( Agriculture, service industry, etc.).

As you can see, the most advantageous views taxation are STS and patent. But there is one “but”. Both of them have a limit on the annual turnover of IP. This issue is regulated by the Tax Code of the Russian Federation.

IP turnover under the Patent regime

The maximum IP turnover when using patents in 2019 is 60 million rubles per year. For the turnover of the company, the total revenue from all types of IP activities is taken.

If the allowed turnover is exceeded, the entrepreneur has the right to choose one of the following taxation systems: USN, OSN. In case of loss of the right to use the patent system, the IP is transferred to the selected mode from the beginning of the tax period.

It is necessary to make a reservation that private entrepreneurs received the right to choose only from 2017, previously they were automatically transferred to common system taxation.

The maximum turnover of IP with the simplified tax system

The turnover limit under the simplified tax system in 2019 amounted to 150 million rubles. This change is reflected in article 346.12 tax code RF.

Under the simplified regime, you can choose one of two options: payments from income (6%) or payments from income reduced by expenses.

If everything is clear with the first scheme, then when paying taxes according to the “income minus expenses” scheme, you need to figure it out. Using the income-expenses scheme, you must subtract the amount of costs from the company's revenue and multiply this difference by 15%. However, in some regions this rate is lower, in St. Petersburg, for example, it is 10%.

In addition, if your company has zero profit (that is, the difference between income and expenses is zero), then you still have to pay tax. It will be equal to 1% of the amount of income.

Simplified was created to support small and medium-sized businesses, so the presence of a limit on it is not surprising.

If you have received more than 150 million rubles of income per year, then you will be automatically transferred to the main taxation system or to the single tax regime on temporary income if you are engaged in retail trade, provide repair, washing and maintenance services for cars, are engaged in veterinary medicine, advertising, transportation of people and goods, provide accommodation services, provide retail space or parking space.

Please note that if you want to switch to the single tax regime, you need to fill out an application for tax office, and this must be done within five days after the end of the quarter of work on the simplified tax system. Otherwise, you will be automatically transferred to DOS.

The transfer will be made on the first day of the quarter in which the income limit was exceeded.

If you are planning to switch to easy mode, you should track the residual value of your fixed assets. This figure will also come in handy if you are already applying the simplified tax system. The fact is that the amount of your funds also has a limit for application of the simplified tax system it is 150 million rubles in 2019, it cannot be exceeded.

If you decide to switch to the simplified tax system from the new year, then the value of fixed assets on December 31 of the last year should not exceed this limit.

Comparison of turnover by special regimes

Let's summarize in a table.

	General system of taxation	Simplified taxation system	Patent taxation system
Turnover restrictions	No	150 000 000
Restriction on fixed assets	No	150 000 000
Limit on the number of employees	No	100
Activity restrictions	No	Legal services, pawnshops and gambling establishments	A lot (Article 346.43 paragraph 2 of the Tax Code of the Russian Federation)
taxes	personal income tax, insurance payments(30%), value added tax (varies from 0 to 20% depending on the type of company's activity), real estate tax.	Tax on income (6%) or income minus expenses (15%)	6% of the possible level of annual income in a certain field of activity, which is established by law

How to maintain benefits when the IP turnover limit is exceeded

In this case, the entrepreneur can take into account each type of activity in different modes taxation. In this case, your income and expenses for each line of business will be accounted for separately, which will allow you to maintain favorable conditions.

But even if this option does not suit you, do not despair. The transition to the main tax regime means that it has grown to “medium” or “large”, which is not bad at all.

The procedure for calculating taxes for individual entrepreneurs depends on the chosen tax regime. It is different for entrepreneurs on the simplified tax system, OSNO, UTII and PSN.

The calculation of the income tax for individual entrepreneurs usually looks like this: taxable base * tax rate. Each regime has its own procedure for calculating the taxable base and different tariff rates.

Most entrepreneurs prefer to work on special regimes, and not on OSNO. It is worth considering the procedure for calculating preferential tax regimes in more detail.

IP taxes on the simplified tax system

How to calculate individual entrepreneur taxes on a simplified system? Paid to USN single tax, which replaces VAT and personal income tax. It is calculated based on calendar year. At individual entrepreneur when switching to the simplified tax system, there is a choice in terms of the object of taxation. It can be “revenues” or “revenues minus expenses”.

In the first case, the income received by the businessman without its reduction by the expenses incurred acts as a taxable base. These are all receipts of individual entrepreneurs in cash to the cash desk and to the current account. The STS-“income” rate is set at 6%. The entrepreneur is obliged to calculate and transfer advance payments under the simplified tax system to the budget during the year.

"USN-6%" allows a businessman to reduce the amount of taxes on contributions paid to the Pension Fund for himself and employees. If an individual entrepreneur works alone, then he can completely reduce the tax on fixed contributions to the PFR. Whereas for individual entrepreneurs with employees there is a limit of 50%.

Let's give an example of calculation on USN-6%. IP works independently. Its revenue for the year amounted to 600 thousand rubles, including 200 thousand rubles. in the 1st quarter, 150 thousand rubles. - in the second, 100 thousand rubles. - in the third and 150 thousand rubles. - in the fourth. Contributions to FIU entrepreneur paid quarterly in the amount of 5788.33 rubles, another 3000 rubles. additionally from income over 3,000,000 rubles. was paid in the 4th quarter.

The advance payment for the first quarter amounted to 12,000 (200,000 * 6%) minus 5,788.33 rubles. = 6211.67 rubles; for the second - 3211.67 rubles. (200000 + 150000) * 6%) - 6211.67 rubles. -5788.33*2; for the third - (450000 * 6%) -9423.34-5788.33 * 3 = 211.67 rubles.

The tax at the end of the year will be 36,000 rubles. It can be reduced by contributions in the amount of 26153.32 rubles. and for advance payments 9635.01 rubles. (the total amount of which is 35,788.33 rubles). You need to pay 211.67 rubles to the budget.

Another type of simplified tax system “income minus expenses” allows an individual entrepreneur to take into account expenses. There are several important rules, which allow individual entrepreneurs to reduce income for expenses incurred: they must be economically justified (aimed at making a profit) and documented (checks, acts, waybills).

The rate in this mode is increased - 15% (the regions have the right to reduce it to 5%). On the USN-15% IP there is no possibility to reduce the tax on contributions paid for themselves and employees to the Pension Fund, but they are taken into account as expenses.

After calculating the simplified tax system with a rate of 15%, an individual entrepreneur needs to compare the resulting value with the minimum tax. It is defined as 1% of revenue. If the minimum tax is greater than that calculated in general order with a rate of 15%, then it is he who must be transferred to the budget.

To calculate payments, you can use a special tax calculator for individual entrepreneurs. He will automatically perform all the calculations and guarantee the entrepreneur that he will not make mistakes.

Now in some regions there are tax holidays for individual entrepreneurs involved in the scientific, social and industrial fields. They provide tax exemption for new entrepreneurs for a period of 1 to 2 years. Vacations are provided only for individual entrepreneurs on a simplified tax system or a patent tax system. In this case, the entrepreneur is required to submit a declaration with the calculated actual amount of income or revenue, but indicate zero rate tax.

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IP taxes on UTII and PSN

The imputed tax on UTII is calculated on the basis of the basic profitability for each type of activity, and not on the actual profit received. To calculate taxes for individual entrepreneurs on UTII, you need to use the following formula: basic profitability for a certain type of activity * federal coefficient K1 * regional coefficient K2 * physical indicator * tax rate * number of months.

The imputation rate is set by the regional authorities. It can vary from 7.5 to 15%. The base rate for UTII is 15%. The imputed tax is calculated not at the end of the year as with the simplified tax system, but on a quarterly basis.

The coefficient K1 is set by the federal authorities for each year and is the same for all regions. In 2017, it is set at 1.798.

Usually, the deflator coefficient is revised upwards every year, but in 2017, due to the difficult economic situation it was left at the level of 2016.

The K2 coefficient depends on the region of business, its seasonality, location of the outlet, etc.

Physical indicators for each type of business are contained in tax legislation. This may be the number of employees, the area of ​​the trading floor or the hall for serving visitors, the number of seats in passenger transportation, the area of ​​​​advertising space, etc.

Let's give an example of calculating UTII. IP is engaged in the sale of cell phones in Krasnodar. He has a small shop with a sales area of ​​15 m². For retail trade, the basic yield is 1,800 rubles / for each m². The correction coefficient K2 is 1. The calculation of the tax for the quarter will be as follows: (15 * 1800 * 1.798 * 1) * 15% * 3 = 21845.7 rubles. The specified amount can be reduced by the amount of insurance premiums paid to the Pension Fund for yourself and employees within the quarter.

UTII canceled today in a number of Russian regions. For example, in Moscow, entrepreneurs can only apply PSN, imputation does not apply here.

The patent system of taxation is different in that an individual entrepreneur does not pay taxes on the basis of a declaration submitted to the Federal Tax Service. He is obliged to acquire a patent for engaging in established activities for a certain period - from 1 to 12 months within a calendar year.

The value of a patent is determined on the basis of the potential profitability for each type of activity, established at the regional level. It can also be adjusted by a special coefficient and depends on the area of ​​business, the number of employees, etc. tax rate on PSN is 6%.

For example, to calculate the cost of a patent for an individual entrepreneur who is engaged in tutoring in Moscow, potential return in the amount of 300,000 rubles. in year. For a patent, an individual entrepreneur must pay 18,000 rubles. per year or 1500 rubles. in one month.

Thus, on the simplified tax system, the taxable base on the simplified tax system-6% is income, on the simplified tax system-15% - profit, on UTII - imputed profitability, on PSN - potential profitability.

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Fixed contributions of individual entrepreneurs to the FIU

In addition to taxes to the budget, all entrepreneurs, regardless of the presence of activities and incomes in current year are obliged to transfer fixed contributions to the Pension Fund. For businessmen whose income does not exceed 300,000 rubles. per year, contributions are paid at a fixed rate. To calculate IP, you need to know the size of the minimum wage at the beginning of the year.

To determine the amount of pension contributions payable, you need a minimum wage * rate of 26% * number of months. Yes, in 2017 pension contributions will be paid in the amount of 23,400 rubles. (7500*26%*12). Contributions for health insurance are paid in the same way, but at a rate of 5.1%. In 2017, it is 4590 rubles.

With income over 300,000 rubles. you need to pay an additional 1% of the excess amount to the Pension Fund (this payment is not received by the FFOMS). For example, when earning 500,000 rubles. IP must transfer 2000 rubles. ((500000-300000)*1%) in addition to the fixed payment.

Individual entrepreneurs may also benefit from online service from pension fund. It allows you to calculate the size fixed contributions for themselves for an incomplete period, which can be useful for individual entrepreneurs who opened their business in the middle of the year or decided to close it.

The amount of entrepreneurial income must be known not only for correct taxation, but also in many other cases. For example, it is required for an entrepreneur to obtain a loan from a bank, to provide information to the migration service by a foreign entrepreneur, to confirm the right to state benefits by entrepreneurs with children, etc. different systems taxation of individual entrepreneurs, income is determined in accordance with the rules of the Tax Code of the Russian Federation. Let's consider them.

Income imputed, possible and actual

How, depending on the chosen system, you can determine the income of an entrepreneur, we will show in the table.

If an entrepreneur, along with the taxation system he uses, uses UTII and (or) PSN, then the amount of imputed and (or) possible income must be included in the total income.

When the amount of income is determined, the question arises of how an individual entrepreneur can confirm his income for various purposes.

Confirm actual income

The income of the entrepreneur is reflected in the declaration for taxable period. The declaration is an official statement of the individual entrepreneur to the state (represented by the tax authorities) on the results of entrepreneurial activity. The declaration is signed by the entrepreneur in confirmation of the completeness and correctness of the information reflected in it.

Therefore, the only confirmation of IP income will be the declaration submitted in authorized body at the end of the tax period.

Such a declaration must contain a mark of acceptance by the controllers. Depending on the method of presentation, this will be either an imprint of the stamp of the receiving inspectorate and the inspector's mark on the paper copy of the document, or a receipt tax authority on the receipt of an electronic document.

There are frequent cases when an organization that has requested confirmation of income from an individual entrepreneur requires a copy of the declaration for hard copy with an imprint of the inspectors' stamp, even when submitted to the inspection electronic document.

If the SP is interested in fulfilling such a requirement, he can print the submitted report and ask the inspector to put an inspection stamp on it, the date and incoming number assigned to the document when electronic exchange data.

In conclusion, we repeat that the question of how to confirm the income of an individual entrepreneur on the simplified tax system, unified agricultural tax or OSNO has the only correct answer - with the help of a declaration for the tax period submitted to the regulatory authorities.

We confirm imputed or possible income

The real income of an entrepreneur using UTII or PSN may differ from the estimated income (imputed or possible to receive). Therefore, entrepreneurs using these systems are also wondering how to confirm the income of an individual entrepreneur for a bank, the migration service, social security authorities and others, and what income should be confirmed - real or estimated.

To confirm income by an entrepreneur using SIT, it is possible to apply two documents:

• patent (it indicates the amount of income that can be received);
• book of income accounting for individual entrepreneurs on PSN (it indicates the actual income received).

For confirmation real income received by the entrepreneur on PSN, the book must be laced, numbered, certified with the seal of the individual entrepreneur and, possibly, with the stamp of the tax office. The Inspectorate will stamp the stamp only when one copy of such a book is handed over to it.

To confirm income by an entrepreneur using UTII, there is no alternative to the declaration. The method of accounting for the income of individual entrepreneurs using this system has not been legally established. Therefore, the only document confirming the income of an individual entrepreneur will be a declaration. Even if the real income is significantly different from the imputed one.

Changes: January, 2020

Each of the tax regimes is characterized by its own procedure for calculating the tax payable to the budget. For the USN and DOS, the payment is calculated based on the actual income received, for UTII and PSN - imputed. In order to choose the most optimal tax regime, it is necessary to determine which of them the tax burden will be minimal. Let us briefly consider how the tax for individual entrepreneurs is calculated on each of the taxation systems (hereinafter referred to as n/a).

How to calculate UTII tax

The calculation of the payment to be made to the budget on this system n / a is made on the basis of imputed income. The actual profit does not matter.

The tax is paid every quarter and 4 payments must be made during the year (for the 1st - 4th quarter, respectively).

Calculation of UTII for the month is made according to the formula:

Well \u003d BSD x Physical P x K1 x K2 x 15%

bazd- Base Yield, "imputed" by the state income, established separately for each type of activity.

FizP is a physical indicator. The value set by the state separately for each type of activity (for example, total area hall, number of employees or machines).

Table No. 1 DB and FI for each type of activity

Abbreviations used in the table:

PD - entrepreneurial activity;

KR - the number of employees, including an individual entrepreneur;

S - area;

TS - vehicle;

STS - stationary trading network;

NTS is a non-stationary trading network.

Type of PD
Services
Veterinary
Repair, maintenance and washing of vehicles
Paid parking	S parking
For the carriage of goods	Number of vehicles used for transportation
For the carriage of passengers	Number of passenger seats
Public catering provided in cafes, restaurants, bars, canteens and other premises, having customer service room
Catering provided on premises not having service hall (kiosks, tents, culinary departments at shops, etc.)
	S exposed area (sq.m.)
	S light-emitting surface (sq.m.)
	Number of vehicles
For leasing trading places located in the facilities of STS, NTS, as well as catering facilities that do not have a customer service hall if their area does not exceed 5 sq.m.	Number of leased retail spaces
For the lease of trading places located in the facilities of STS, NTS, as well as catering facilities that do not have a customer service hall if their area exceeds 5 sq.m.	S of the leased object (sq.m.)
Rental land plots for the placement of STS and NTS facilities, as well as catering facilities, if the land area does not exceed 10 sq.m.	Number of leased land plots
Lease of land plots for the placement of STS and NTS facilities, as well as catering facilities, if the land area exceeds 10 sq.m.	S leased land
Renting premises	S of premises for rent (sq.m.)
Retail through the objects of the STS, which has trading floors (shops, pavilions)	S sales area (sq.m.)
Retail trade through STS that does not have a hall (markets, shopping malls, kiosks, etc.), as well as through STS, the area of ​​​​which does not exceed 5 sq.m.	Number of trading places
Retail trade through STS, which does not have a hall, as well as through NTS, the area of ​​​​which exceeds 5 sq.m.	S trading place(sq.m.)
Delivery and delivery trade
vending machines	Number of machines

K1- deflator coefficient, set at the beginning of each year. In 2016, the value of this coefficient - 1,798

For 2017 it is planned to install K1 - 1,928

K2 - coefficient set by the authorities of that municipality in which business activities are carried out. Find out the meaning this indicator you can on the website of the Federal Tax Service, by selecting in the drop-down box at the top of the page the subject of the Russian Federation in which the PD is maintained, and then go to the section "Peculiarities of regional legislation" (see below)

​

Note : The tax rate in some regions may be set less than the approved Tax Code of the Russian Federation, up to 7%. You can also find out what rate is set in your region by referring to the section "Features of regional legislation".

IP Stepanov provides car wash services in Pushkino, Moscow Region. The total number of employees is 5 people, including Stepanov.

FP for his type of activity- the number of employees, together with IP.

DB - 12,000 rubles. per month

K1 - 1.798

K1 in Pushkino this species PD (car wash) - 1

Rate - 15%

Stepanov will have to pay for the quarter to the budget RUB 48,546:

12,000 x 5 x 1.798 x 1 x 15% x 3 (number of months in reporting period)

IP Stepanov began its activities on March 10. The tax will be calculated based on the number of days worked in a month.

For 1 quarter he will have to pay RUB 5,220:

12,000 x 5 x 1,798 x 1 x 15% x 10 (number of days worked in March) / 31 (number of days in a given month)

Please note that you can reduce the amount received for payment by the amount paid in the reporting period insurance premiums. If an individual entrepreneur does not have employees, then he can reduce the tax by the entire amount of contributions paid for himself, if he has, then no more than 50% of the tax amount (in our example, Stepanov will be able to reduce the tax by no more than 24,273 rubles (48,546 /2).

How to calculate IP tax according to the simplified tax system

Calculation of tax on the object "Income" - 6%

The calculation of HP is based on the total income received. Expenses (with the exception of insurance premiums, sales tax and deduction for the cost of purchasing online cash registers) are not taken into account.

During the year, it is necessary to pay 3 advance payments (1 quarter, half a year and nine months) and pay tax at the end of the year.

(Income since the beginning of the year x 6%) - Insurance premiums - Sales tax - Advances

Example #1: Calculating Tax for the First Quarter

The income of IP Stepanov for the 1st quarter amounted to 254,690 rubles.

Paid insurance premiums for the 1st quarter (hereinafter IC) - 5,565 rubles.

Sales tax was not paid.

The amount of the advance to be paid to the budget will be RUB 14,947:

(254,690 - 5,565) x 6%

The income of IP Stepanov since the beginning of the year amounted to 1,065,850 rubles.

Paid insurance premiums for the 1st quarter and half a year - 11,130 (5,565 x 2)

The amount of VAT payable for the half year will be RUB 37,847:

(1,065,850 x 6%) - 11,130 - 14,974

Please note that the tax rate can be reduced by the regional authorities to 0%.

Also, as on UTII, an individual entrepreneur can reduce the UN by the amount of contributions paid during off-budget funds in the amount of 100% for himself if he does not have employees, and up to 50% of the tax amount if he has.

Calculation of tax on the object "Income minus expenses"

When calculating tax on given object income is taken minus expenses incurred.

The list of expenses is established by the Tax Code of the Russian Federation in article 346.16.

Calculation of advances and UN is made according to the formula:

(Income - expense) x 15%) - Advance payments

Example No. 1. Calculation of UN for 1 quarter

The income of IP Stepanov for the 1st quarter amounted to 365,000 rubles.

Expenses - 200,000 rubles.

The amount of the advance payable will be RUB 24,750:

(365,000 - 200,000) x 15%

Example No. 2. Calculation of UN for half a year

The income of IP Stepanov since the beginning of the year amounted to 785,600 rubles.

Expenses - 426,800 rubles.

The amount of tax payable for half a year will be RUB 28,980:

(785,000 - 426,800) x 15%) - 24,750

Please note that insurance premiums are included in the costs, as well as the paid trading fee.

How to calculate personal income tax on OSN

Procedure for calculation and payment income tax somewhat more difficult than in other n / o modes.

During the year, the IP must pay 3 advance payments:

• For the period from January to June (50%)
• For the period from July to September (25%)
• For the period from October to December (25%

Calculation and payment of personal income tax produced in the following order:

1. After receiving the first income of the year, the individual entrepreneur must submit reports on the estimated income for the year to the Federal Tax Service;
2. According to the data received from the individual entrepreneur, the tax office calculates the amount of advance payments and sends a notification to the entrepreneur for their payment;
3. The individual entrepreneur pays, on the basis of notifications received from the IFTS, advance payments for personal income tax;
4. If at the end of the year the entrepreneur received more income than indicated in 4-personal income tax, he pays the difference to the budget.

Personal income tax for the year is calculated by the formula:

(D - HB - Advances) x 13%

D- IP income received in cash or natural form, as well as in the form of material benefits.

HB- tax deductions.

An individual entrepreneur can reduce the amount of income received by professional, social, property, investment and other types of deductions.

The main type of deduction for individual entrepreneurs for which he reduces tax is professional. It comes in 2 types:

• in the amount of actually incurred costs (if there is documentary evidence of these costs);
• in the amount of 20% of annual amount income.

Example No. 1. Calculation of advance payments

In January 2016, IP Stepanov submitted a 4-NDFL declaration to the INFNS, where he indicated that the estimated amount of income for the year would be 1,750,000 rubles.

Based on the data received, the tax office will calculate total amount advances payable per year - RUB 227,500(1,750,000 x 13%). This amount will be divided into 3 periods:

• for January-June - RUB 113,750(227 500 / 2) - 50% of the total amount;
• for July-September - RUB 56,875 - 25 %
• for October-December - RUB 59,875 - 25%

Example #2. Tax calculation for the year

Income of IP Stepanov for 2016 amounted to 1,920,000 rubles, expenses - 1,120,000 rubles.

Advance payments paid for the year - 52,000 rubles.

The amount due for the year will be 52 000 rub.:

(1,920,000 - 1,120,000) x 13%) - 52,000 rubles.

How to calculate IP tax on PSN

The calculation of the "patent" tax is also carried out on the basis of the estimated, and not real, income. Potentially possible income(hereinafter referred to as PIA) is established by the state separately for each type of "patent" activity, depending on the place of its conduct and physical indicator (number of employees, sales floor area, etc.)

You can find out the size of the PVD for your type of activity. To do this, select the region in which you plan to conduct entrepreneurial activity on a patent.

The calculation of the cost of a patent for the year is made according to the following formula:

LDPE x 6%

If a patent is acquired for a period of less than a year, then its cost must be calculated based on the number of months for which it was acquired:

LDPE x 6% x Patent duration / 12

Example No. 1. Calculation of a patent for 12 months

IP Stepanov decided to manufacture furniture in Moscow

PVD in this subject of the Russian Federation is 600,000 rubles.

The amount of the patent for the year will be 36 000 rub.:

600,000 x 6%

Example No. 2. Calculation of a patent for an incomplete year

IP Stepanov decided to acquire a patent for furniture manufacturing activities in Moscow for 8 months.

The cost of a patent will be 24,000 rubles:

(600,000 x 6%) x 8 / 12

How to calculate your retirement income tax

IP, both with and without employees, must pay insurance premiums (SI) for themselves to off-budget funds (PFR and MHIF). Insurance premiums consist of 2 parts:

• Fixed CB;
• SV for exceeding income, in excess of the established limit.

Fixed CBs

The amount of data on the SV is the same for all individual entrepreneurs, regardless of the type of activity, number of employees, income level, applied n/a regime, etc. They are calculated according to the following formula:

In the FIU:

minimum wage (installed on reporting year) x 26 x 12 months

In the MHIF:

Minimum wage x 5.9% x 12 months

• in the PFRS - 19,356 rubles. (6,204 x 26% x 12);
• in the FOMS - 3,797 rubles. (6,204 x 5.1% x 12).

It should be noted that since July 1, the value of the minimum wage has changed and is currently 7 500 rub. In this connection, if the minimum wage is not established on January 1, 2017, the calculation of fixed contributions will need to be made based on this value. Thus, in 2017, the SV for themselves can be:

• In the FIU - 23,400 rubles. (7,500 x 26% x 12);
• In the FOMS - 4,590 rubles. (7,500 x 5.1% x 12).

SV for exceeding the income above the established limit

Individual entrepreneur whose annual income exceeds 300,000 rubles. must pay 1% of the difference between the actual income received and the specified limit.

Example

IP Stepanov in 2016 received an income of 1,560,000 rubles. Since his income exceeded set limit, he is obliged to pay to the FIU - 12 600 rub.(1,560,000 - 300,000) x 1%

Please note that the amount of the contribution cannot exceed the value calculated by the formula:

Minimum wage x 8 x 26% x 12

In 2016, this value is 154,852 rubles. (6204 x 8 x 26% x 12)

In 2017 maximum limit contribution payable on excess may amount to RUB 187,200(7,500 x 8 x 26% x 12).

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