An individual who has registered as a business entity in the form of an individual entrepreneur falls under compulsory insurance. In this case, the individual entrepreneur himself acts as the insured. This presupposes his obligation to calculate and transfer to the budget insurance payments. Our online calculator Calculating insurance premiums to the Pension Fund in 2019 for individual entrepreneurs for themselves allows you to correctly determine the amount of deductions.

To calculate, you need to enter your data:

• The calculation can be made for both 2018 and 2019, 2020. To do this, click on the required year in the year column.
• The entrepreneur's full name is an optional field and can be left blank. It is necessary if, after calculation, you want to print the result and identify who it was intended for.
• If you are before the beginning of the year, then you need to select “No” and indicate the date of registration in order to calculate contributions for an incomplete period. In this case, the period can be set as from the date the information was entered into State Register, and starting from the next day.
• If, in accordance with the Tax Code, the individual entrepreneur had a period of suspension of activities, then it can be indicated in the calculation and it will not be taken into account in the calculation. But do not confuse inactivity and suspension - these are different situations.
• If you are before the end of the year, then you need to check the “Yes” box and enter the date the information was entered into the register. If the entrepreneur continues to work, then leave it unchanged.
• Next, you need to indicate the entrepreneur’s income in billing period to count 1%.
• Now check the information you entered and click “Calculate” to get the calculation. If you want to enter new data, click "Reset". If necessary, you can print the result on a printer; to do this, click “Print”.

Who should pay insurance premiums

As soon as an entrepreneur receives an extract from the Unified State Register of Individual Entrepreneurs, he automatically becomes a payer of insurance premiums. must be transferred to the Federal Tax Service.

Insurance transfers that individual entrepreneurs pay for themselves are calculated at strictly defined deduction rates established by the Government for the year starting from 2018. That's why they are called fixed payments.

These deductions are made by all entrepreneurs: those working independently and those who have hired employees.

Important! In this case, the moment is practically not taken into account whether the individual entrepreneur is working or its activities are suspended. While he is registered as an entrepreneur, deductions must be made. To stop them, he needs to contact the tax authority and close the individual entrepreneur.

This is due to the fact that the period when a business is opened is included in the insurance period for calculating pensions. If an entrepreneur is also an individual entrepreneur and is registered with another employer under , then he also makes deductions to himself in the form of fixed amounts.

Read also:

How to pay fixed rates insurance premiums entrepreneur for yourself in 2019?

In what cases can you not pay fees?

In some cases, strictly specified in the norms of tax legislation, an individual entrepreneur may suspend the calculation and payment of fixed payments:

• While on parental leave to care for a child under 1.5 years of age, there is a limitation in the form of a total duration of no more than three years. That is, the period of care, for example, for a third child is no longer included in the benefit;
• When caring for a disabled person of group 1 or an elderly family member who is over 80 years old;
• While on compulsory military service.
• If the individual entrepreneur is abroad with a spouse who has diplomatic status.

Frequency of payments

The law does not establish a strict frequency at which individual entrepreneurs must transfer fixed contributions.

Therefore, he himself can choose the period he needs:

• Once a year in a single payment;
• Every quarter (this is more preferable, since in some cases it allows you to reduce the tax amount quarterly);
• Every month;
• Choose any other frequency.

Deadlines for payment of fixed payments in 2019 for 2018

The law establishes that the deadline for paying fixed payments is the final day of the year for which they were accrued (December 31). If the payment date falls on a weekend or holiday, it is postponed to the first working day following them.

Due to the fact that payments can be transferred either as a single amount or divided into shares and paid gradually throughout the year, the main thing is that they are repaid in full by the due date.

The deadline for transferring the additional 1% contribution is set until July 1 of the year that follows the settlement. There is also a rule about moving the day forward if it falls on a weekend.

Attention! If an individual entrepreneur has ceased to engage in activities, then he is obliged to pay a payment to the Pension Fund within 15 days from the date of entering information about the exclusion of the entrepreneur from the state register.

How are contributions calculated?

Starting from 2018, individual entrepreneurs’ contributions for themselves no longer depend on the minimum wage; they are now set by the government for the next year.

So for 2018, the amount of contributions is set at 32,385 rubles, of which:

• IN Pension Fund it is necessary to transfer 26,545 rubles.
• To the health insurance fund 5840 rubles.

In addition, if the income for the year exceeded 300 thousand rubles, then the individual entrepreneur must also pay 1% of this amount:

Contribution 1% = (Total income - 300,000) x 1%

If an entrepreneur opens during the year, or, conversely, ceases operations, you need to calculate fixed payments for less than a year.

To do this, you need to determine the number full months work, number of days of work in less than a month and the calendar number of days in an incomplete month.

Amount of payment to the Pension Fund for an incomplete year= 26545 / 12 x Number of full months + 26545 /12 / number of days in a month * number of days worked

Hello, dear readers of the site magazine! Today we'll talk about taxation of individual entrepreneurs , namely: what taxation systems there are what taxes does an individual entrepreneur pay? in each mode and what kind of reporting must be taken by an individual entrepreneur.

IN modern society private entrepreneurship gained very wide popularity and firmly secured the support of the state. There are many programs that help small business development V various fields, and such an area as taxation also did not stand aside.

For different categories of entrepreneurs, we offer a choice of the most suitable And profitable regime paying taxes, thanks to which many young businessmen receive a good incentive for growth and opportunities to start working in this field.

From this article you will learn:

• What does the concept of taxation itself in business include and the types of proposed systems;
• Why is the patent tax system so popular among novice entrepreneurs and is it so profitable?
• What taxes does an individual entrepreneur pay on OSN, simplified tax system, UTII, PSN and what reporting must an individual entrepreneur submit;
• What are the deadlines for submitting reports for individual entrepreneurs and what are the mandatory (fixed) payments to the budget that an entrepreneur expects at different systems taxation.

This article will be useful both to novice entrepreneurs who have just decided to do so, but also to those who are thinking about switching to another taxation system in order to reduce the tax burden.

Want to know all the ins and outs of paying taxes for 2019? Check out this topic in detail in our article!

About the types of taxation of individual entrepreneurs, insurance premiums and fixed payments, what taxes he pays and what reports an individual entrepreneur submits - read on.

For every entrepreneur, one of the most important issues in building their business is determining the tax system. It is she who establishes the procedure for further work of the individual entrepreneur, payment of duties and how complex accounting and tax accounting will be.

Within the framework of the tax legislation of the Russian Federation, currently an individual entrepreneur can choose one of the following systems and modes:

• General mode (OSN);
• UTII or Imputed system;
• Simplified system (STS);
• Patent system (PSN);
• Unified Agricultural Tax (USAT).

The general regime is provided for all individuals and obliges them to pay tax on all their income. UTII is applied by entrepreneurs who have chosen one or another type of activity, including Agriculture and obliging to pay payment to the budget in the form of a single tax on imputed income. The simplified tax system, in turn, allows you to relieve yourself of the burden of paying certain types of payments, replacing them with a single one.

💡 All tax payments, as well as the corresponding reporting, must be submitted in a certain order and within the strictly established deadlines. Otherwise, unpaid taxes may be collected by the tax authority forcibly, by seizing personal property, with a court resolution.

Each of the tax systems needs to be considered in more detail.

1.1. UTII taxation system(A single tax on imputed income)

When an entrepreneur uses UTII, he is not required to pay taxes such as Personal income tax , UST , VAT and other types, replaced by a single tax on imputed income. Remaining payments as tax, so insurance And pension the entrepreneur pays according to other modes.

Certain conditions can be identified that allow application of UTII:

• Place of business. Such a system does not operate in all regions of the country, but only where it is established by legislative and regulatory acts;
• Kind of activity. The list of such species is established separately in each region;
• Lack of contracts trust management or a simple partnership;
• Participation of other organizations in carrying out activities no higher than 25%.
• The organization is registered no more 100 employees ;
• There are larger taxpayers in the region.

Previously, the abolition of this tax payment system was planned for the beginning of 2018, but by Presidential Decree on June 2, 2016, the deadline for applying UTII has been extended until January 1, 2021, due to its demand among small businesses.

The types of activities for which the use of UTII is permitted are determined by law and in this moment These include:

• retail trade;
• catering enterprises;
• domestic services;
• veterinary services;
• Car repair, maintenance and washing;
• advertising;
• temporary accommodation services;
• and others.

It is important to note , that before January 1, 2017, household services were determined according to the OKUN classifier, which has now ceased to be valid. The list of such services is established by the OKVED2 and OKPD2 directories, and the new list is presented by Decree of the Government of the Russian Federation No. 2496-r dated November 24, 2016.

Among them, still, services aimed at repairing shoes, clothing, watches, household appliances, issuing sports equipment for temporary use, as well as personal items, etc. However, new types of services have been added that were not previously considered household services, for example, the manufacture of custom-made furniture.

1.2. Taxation system simplified tax system(Simplified taxation system)

If an individual entrepreneur chooses a simplified system, then he exempts himself from paying some types of tax ( Personal income tax , property tax ), replaced by a single tax ( EH), which is calculated based on the results of the organization’s activities. The rest of the payments, including insurance, paid on general terms .

Important! Such a system is valid and can be applied throughout the country, and you can switch to it at the beginning of next year, having announced this in advance in the current year.

In this case, the legislation provides for a free and voluntary transition from simplified system taxation and returns to it from other systems.

However, for the use of the simplified tax system there are some restrictions .

First of all, for income, the amount of which has changed since January 1, 2017, which made it possible to expand the application of the regime among small businesses, due to the fact that:

• The maximum income received by an organization wishing to switch to the simplified tax system since 2017 has been increased up to 120 million rubles(previously 60 million);
• The revenue limit for 9 months of the current year (in which the planned change in the taxation system is announced) has also become twice as high - 90 million rubles, against 45 previously.
• The permissible value of the residual price of the organization's fixed assets increased from 100 million up to 150 million rubles.

It is worth mentioning that the use of the simplified tax system is not available to all taxpayers. do not have the right to switch to it:

• companies with more than employees 100 people;
• organizations with additional divisions;
• firms in which the percentage of participation of other firms is over 25 ;
• entrepreneurs paying the unified agricultural tax;
• lawyers and notaries in private practice;
• credit organizations, pawnshops, pension funds, insurance companies and others;
• gambling business;
• organizations active in the securities market;
• budgetary institutions;
• companies from other countries;
• job search agencies owned by private individuals;
• organizations that share products with other organizations.

Therefore, the above restrictions should be taken into account when switching to the simplified tax system or opening a new individual entrepreneur with such a taxation system.

Mostly, production activity , as such, is not included in the list of types of entrepreneurship that allow the use of preferential treatment, however, production services are quite acceptable.

Even the procedures for the manufacture of goods such as carpets and rugs, felted shoes, handicrafts, sausages, agricultural implements, cooper's utensils, pottery, eyeglasses, wooden boats and business cards can be carried out under the patent regime. That is, we can generalize all these types as crafting or small-scale production with our own hands.

At the moment, the list of activities that are allowed to use PSN is has not changed since January 1, 2016 , is determined by Article 346.43 of the Tax Code of the Russian Federation and includes 63 items. However, this year Medvedev D.A. a bill was introduced to allow use of PSN for all types of business activities. In addition, regional authorities have the right to expand the list of household services for OKUN on their territory.

What restrictions exist for the use of PSN?

There are some restrictions associated with the transition to a patent tax system:

• mode is only available individual entrepreneurs;
• the individual entrepreneur’s employees may include no more than fifteen people;
• PSN cannot be applied if partnership or trust agreements are in force;
• If the amount of income from patent activities exceeds 60 million rubles, the individual entrepreneur is deprived of patent rights. When combined with the simplified tax system, income is taken into account in the amount of two modes.

In what territory is the patent valid?

In accordance with Law No. 244-FZ dated July 21, 2014, since 2015, with the exception of patents for road transportation and distribution retail sales, patent region limited to the municipality, which makes it possible to more fairly calculate the cost of such a right, but limits the area of ​​its application.

What determines the cost of a patent and how is it calculated?

Patent price– this is a fixed cost, which makes it profitable for use when significant volume income and vice versa if the income level is low. Regional authorities establish potential annual income (PVGI) for each type of activity in a given territory, which serves as the tax base in this regime, and the tax rate is 6% , is calculated precisely on the basis of this value.

The maximum value of such an indicator- near 1 million rubles, and the minimum level has not been available since 2015.

The calculation of PSN also involves such a concept as deflator coefficient, which adjusts the value of the PVGD depending on price changes in the previous period throughout the country. This is a fixed value set for the entire next year.

In 2019, this coefficient was set at 1.518 (in 2018 it was 1,481) , accordingly, the maximum value of PVGD for PSN is equal to 1,518 thousand rubles.

However, it is worth noting that each region has the right to increase the PVGD up to 10 times:

• for road transport and technical maintenance of road transport – up to 3 (three) times;
• for any patent activities in cities with a population of more than 1 million people – up to 5 (five) times;
• for real estate rental services, catering establishments and retail trade – up to 10 (ten) times.

In particular cases, the number of employees, the size of trading floor or the hall where the service is performed, the number Vehicle, area for rent, etc.

Pros and cons of the patent tax system

Among the advantages of the patent tax system are the following:

• relatively low, in most cases, patent fees;
• independent choice of patent application period (1-12 months);
• the right to acquire several patents at once in different regions or for several types of activities;
• lack of report by filing tax return, as a result, saving time and costs arising from its submission and verification;
• With the exception of patents for public catering services, retail trade and the provision of rental real estate, social insurance contributions for employees are not paid in 2019. All that remains is pension and medical insurance, in the amount of 20% of the accrued amount wages.
• Unlike UTII systems, the list of patent activities by local governments can only expand. They have no right to reduce it.

The negative aspects of the patent tax system are:

• the availability of switching to this mode is only for individual entrepreneurs, and legal entities do not have the right to work under PSN;
• limited list of permissible types of activities in services and retail trade in small volumes;
• the most stringent restrictions on the number of personnel – no more than 15 employees for all types of individual entrepreneur activities;
• when working in retail trade or catering areas, the maximum working area of ​​the hall is 50 square meters , while on UTII such an area is three times larger;
• to control the income received by an entrepreneur from patent activities, which should not exceed 60 million rubles , it is necessary to maintain a special income book for this system;
• the tax, in the form of the constant cost of the patent, is paid before the end of the tax period, and not after receiving income;
• the absence of the possibility of reducing the value of the patent value by the amount of insurance premiums that were paid for employees, while such a possibility exists on the simplified tax system or UTII. However, when using modes together, individual entrepreneurs have the right to take into account payments for themselves when calculating the amount of single or imputed income.

1.5. Unified agricultural tax system(Unified agricultural tax)

The essence of the Unified Agricultural Tax regime is to reduce tax burden For agricultural producers, organizations for its processing, sales, storage, various fish farms.

The full list is defined in clause 2.1. Chapter 346.2 of the Tax Code of the Russian Federation, however, as of January 1, 2017, changes came into force according to which the list became wider.

If the organization's activities involve more 70% constitutes a share of services provided to agricultural producers, then such organizations (including individual entrepreneurs) also have the right to take advantage of this tax payment regime.

Firms that have additional divisions producing excisable goods or doing business in the area are deprived of this right. gambling, various budget institutions.

The benefit for individual entrepreneurs from this regime is the exemption from paying such tax payments, How:

• property tax that is not determined by cadastral value;
• personal income tax;
• VAT (except imports).

The rate of this tax is 6% and is calculated on the basis of a base representing the actual difference between the amounts of income and expenses.

What taxes should an individual entrepreneur pay on the simplified tax system, UTII, PSN, OSN

2. What taxes does the individual entrepreneur pay - the latest data on the payment of taxes for individual entrepreneurs (without employees, with employees) 📰

When conducting any activity as an individual entrepreneur, payment of mandatory tax payments and contributions to the budget is an important condition of work.

Depending on the chosen taxation system, after registering an individual entrepreneur, it is necessary to take into account all upcoming costs for these payments.

IN general case, payments by an entrepreneur to the budget can be classified as follows:

• Income taxes depending on the taxation system chosen as the main one;
• Taxes on property, transport and land used in business;
• Insurance premiums.

Some types of activities of entrepreneurs are required to pay additional taxes, among them the following can be distinguished:

• tax for the use of water resources or objects in their activities;
• tax paid by mining firms natural resources and those using them;
• tax on trade in excisable goods or their production.

In addition, enterprises that receive special licenses or permits are forced to pay not only taxes, but also fees for their use.

Property tax

Entrepreneurs using special taxation systems are required to pay tax on the property used in their activities, although previously this was not required. This includes real estate and those listed in the local cadastral list.

Accordingly, when an individual entrepreneur owns property that is on the list of objects for which the tax base is determined based on cadastral value and uses it in his activities, he will have to pay this tax. The chosen tax payment system, in in this case, does not play a role.

A detailed list of such objects is posted on the official Internet portal of the Federal Tax Service or a regional Internet resource, for which local executive bodies are responsible.

This may include categories such as:

• centers of administrative and business activity;
• shopping centers in the region;
• specific premises in these centers;
• premises not used as residential premises and designed to accommodate retail space, various offices, premises for the provision of catering and consumer services, in accordance with passports cadastral registration real estate objects or technical documentation such objects. This category also includes premises that are actually used for these purposes, but can be classified as residential.

Land tax

By tax notice Individual entrepreneurs are required to pay use tax land plots , which are used in business activities. Such notices must be sent no less than 30 days before the payment deadline. They indicate in detail the tax itself that must be paid and the calculation of the tax base.

In cases of failure to receive such a notification, you must contact the tax office in person to avoid missing the payment date and further proceedings.

Typically, the payment deadline is set before October 1, with the exception of Moscow and St. Petersburg, which have the right to change the timing and procedure for paying land tax.

2.1. What taxes does an individual entrepreneur pay on OSN?

If an entrepreneur does not need or is not available for one reason or another to switch to any of the preferential taxation systems, he is by default subject to taxes in accordance with the OSN. Often, under this regime, paying all taxes is simply unprofitable.

Mandatory payments are:

• value added tax (VAT) in the amount of 0% , 10% or 18% , depending on the product (the tax may be removed, formally designated as a zero interest rate);
• personal income tax (NDFL), charged on employee income in the amount 13% ;
• The personal income tax for the activities of the entrepreneur himself is also 13% ;
• land tax amounting to 0,3% or 1,5% ;

In cases where business activity is suspended, there is no need to pay taxes. This is an undoubted advantage of this mode.

2.2. What taxes does an individual entrepreneur pay on the simplified tax system?

The simplified taxation system is most popular among entrepreneurs, due to the fact that it has a minimum number of mandatory tax payments.

There are 2 (two) types of simplified tax system with different interest rates:

• The tax base is calculated based on the total income of the company (rate 6% );
• The tax base is calculated based on the amount of profit received (rate 15% ).

This mode requires simple accounting. The big advantage is that the tax burden can be reduced due to previously paid insurance premiums, and in case of suspension of activities, taxes do not have to be paid.

If there are personnel, it is necessary to pay 13% personal income tax from their wages.

2.3. What taxes does an individual entrepreneur pay on UTII?

When using the UTII system (for certain types of activities such as retail trade, catering, repair services and others), the tax rate is set at 15% and VAT is not charged.

It is worth recalling that the possibility of using this regime is established by regional authorities, who determine the amount of expected income.

2.4. What taxes does an individual entrepreneur pay on PSN?

If an entrepreneur has an irregular financial income, it will be more profitable for him to switch to a patent taxation system. Under this regime, the cost of the patent is paid to the budget, which is fixed. Depending on the region and activity, it is set by local authorities.

This does not require maintaining financial statements and the presence of a cash register, which is a definite advantage.

This regime is especially convenient for seasonal businesses, because the patent term is chosen voluntarily.

Also, with this system it is necessary to list insurance premiums both for yourself and for all workers for whom you still need transfer of personal income tax.

How and what kind of reporting does an individual entrepreneur submit?

3. What kind of reporting should an individual entrepreneur (individual entrepreneur) submit 📑

Every entrepreneur is obliged to timely and in accordance with established by law rules for submitting tax reports to the relevant authorities.

The reporting that must be submitted to the entrepreneur is determined, first of all, by the chosen taxation regime, as well as the presence of employees in the organization, the use of a cash register and the type of activity.

Among the reports submitted by entrepreneurs, 4 conditional categories can be distinguished:

• reporting that corresponds to the chosen taxation regime;
• reporting for employees, if any;
• reporting on cash transactions, if they apply;
• additional tax reporting.

Deadlines for submitting individual entrepreneur reports

The law sets strict deadlines for filing tax reporting, which depend on the chosen taxation regime.

Due to the fact that since 2018, insurance premiums for employees are controlled by the tax service, reporting on them will be submitted quarterly, within 30 days of the next month.

4. Summary table on taxation, reporting and individual entrepreneur restrictions

Here is a general table of taxes paid by individual entrepreneurs, reporting, restrictions, etc. depending on the tax regime.

IP on mode	Short description	Paying tax	Payment	Reporting	Personnel restrictions
OSN	Basic tax set by default	Depends on income received	Every quarter		-
simplified tax system	The most popular CH in companies with fewer than 100 employees.	6% from all income (profitable if expenses are small)	If there is no income, it is not paid	Once a year it is submitted to the tax book of income and expenses	No more 100 hired workers.
		15% from profit (the difference between income and expenses), i.e. convenient when there are large confirmed expenses
UTII	It is used in trade and services by a limited list of individual entrepreneurs, depending on the activity.	Single tax, which can be reduced by contributions paid	Paid even when the organization is idle	Keeping records is simple; the rate depends on the type of activity, number of employees, area and other parameters. Expenses are not taken into account.	No more 15 workers
PSN		Fixed patent cost			No more 15 hired workers.

As can be seen from the table, depending on the choice of tax regime, the amount of tax, restrictions on personnel, the type of reports submitted, and so on depend.

5. Features of filling out and submitting individual entrepreneur reports 📄

Let's look at some features of reporting.

1) Individual entrepreneur without employees on OSN

The table provides information on reporting documents, deadlines for submission and payment:

Declaration 3-NDFL, reflecting taxes on personal income can be filled out and submitted in person, by mail on paper or via the Internet. While the VAT report is submitted strictly in electronic form.

Declaration of indirect taxes is filled in if the company imports goods from states that are members of the customs union.

Form 4-NDFL reflects the expected income of individuals and is used to determine prepayment for personal income tax. It must be submitted if the revenue occurred during the first “profitable” year or the expected income has changed by an amount greater than 50%.

In each quarter, advance payments (AP) for personal income tax are made, which is presented in the table:

Before December 1 of the next year, it is necessary to pay tax for the property of individuals, according to the notification of the Federal Tax Service.

If the individual entrepreneur owns the plot land territory, then you will also have to pay tax for it and submit the appropriate declaration before February 1 of the next year. This only applies where the property is involved in a business activity.

2) Individual entrepreneur without employees on the simplified tax system

Advance payments for the year to the simplified tax system are made every quarter before 25 numbers the month following the quarter. And the fee itself is paid until April 30, then reporting on it is also submitted.

VAT on simplified tax system is calculated if actions were carried out in the quarter as tax agent or products were imported from the customs union, within a timeframe similar to the OSN. If VAT is charged at the initiative of the entrepreneur, reporting and payment is carried out before 25 numbers months after the reporting quarter.

An entrepreneur using the simplified tax system does not pay tax on property involved in activities, except in cases where the tax base for this type of property, as designated by regional authorities, is calculated on the basis of cadastral value.

Personal income tax on simplified tax system entrepreneur also Not pays. All other payments are made in a manner similar to OSN.

3) Individual entrepreneur with employees

Entrepreneurs with staff submit a form 2-NDFL until April 1 next year.

In addition, they pay contributions to the Social Insurance Fund:

• until the 20th day of the next month in paper form;
• until the 25th of the next month in electronic format.

Calculation must be provided before 30 numbers the month following the reporting quarter.

Number of personnel data served until January 20 next year. Personal income tax, which is withheld from employee earnings, is paid once a month; the sequence and time limits of this calculation are determined by Art. 226 Tax Code of the Russian Federation.

6. Book of accounting of income and expenses (KUDIR) for individual entrepreneurs 📓

Individual entrepreneurs operating under any taxation system are required to maintain KUDIR, except businessmen who chose the regime UTII, which take into account only physical indicators and are not forced to record information on financial flows.

This Book is kept by the entrepreneur, bound and numbered. She does not require assurance. Although there is one exception here - Unified agricultural tax regime. When using this system, it is necessary to approve the Book with the signature of the responsible official and the seal of the tax authority before starting to maintain it on on paper or until March 31 of the year, following the reporting one, if accounting is done in electronic format.

Failure to comply with these instructions and the absence of the Book is punishable penalties .

Individual entrepreneur reporting on additional individual entrepreneur taxes

An individual entrepreneur may conduct activities subject to additional taxes, the reporting deadlines for which are presented in the table:

Tax	Reporting	Due dates
Land tax	Declaration	until February 1 of next year
Water tax	Declaration	no later than the 20th day of the month following the quarter
Tax on excisable goods	Declaration	no later than the 25th day of each following month
	Advance payment notice	before the 18th of each current month
Mineral extraction tax (MET)	Declaration	no later than the beginning of next month
Fees for the use of wildlife objects	Information about received permissions
Fees for the use of aquatic biological resources	Information about permits received and fees	within 10 days from receiving permission
	Information about the number of objects	no later than the 20th day of the next month after the permit expires
Regular payments for subsoil use	Calculation of regular payments	no later than the end of the month following the reporting quarter

The table lists the types of taxes with parameters for the types of reporting and its deadlines.

Insurance premiums and fixed payments of individual entrepreneurs for themselves and employees

7. Mandatory contributions and fixed payments of individual entrepreneurs (for themselves, for employees) in 2019 💸

Let's consider mandatory and fixed payments for individual entrepreneurs (for themselves and their employees) in more detail and detail.

7.1. Fixed contributions to the Pension Fund

Individual entrepreneurs are required to pay contributions to the Compulsory Medical Insurance Fund and the Pension Fund, which are fixed by law. In 2019, they will be: in the Pension Fund of the Russian Federation - 29,354 rubles. and to the Compulsory Medical Insurance Fund - 6,884 rubles. Payment is made once a quarter or once a year.

In the case when the income for the year exceeds 300 thousand rubles, additional payment is required 1% from the excess amount until April 1 of the following year.

Insurance premiums for individual entrepreneurs (for themselves, employees) in 2019

Since 2017, all insurance premiums are controlled by the Federal Tax Service, and not the Federal Tax Service is paid even if the organization’s activities no or no profit . By this amount it will be possible to reduce the tax for the simplified tax system on income, which is set at 6% of income.

Important! Fixed contributions per year are no longer tied to the minimum wage.

Payments for individual entrepreneurs to the Compulsory Medical Insurance Fund

IN Federal Fund Compulsory Medical Insurance Individual entrepreneurs must pay a permanently established contribution in 2019 in the amount of RUB 6,884 in a year.

If the income for the year of work of the entrepreneur below 300 thousand rubles , only two payments are made for oneself, which together amount to 36,238 rubles. If the income has crossed the established threshold, an additional fee will be charged. 1% on the excess amount (under the PSN regime, 1% is charged on potential income).

The individual entrepreneur pays all taxes and insurance premiums for himself by issuing a payment document in Compulsory Medical Insurance Fund, Pension Fund and Federal Tax Service(receipt or payment order).

7.2. Procedure for payment of fixed insurance premiums for individual entrepreneurs

Fixed insurance premiums are paid by filling out a form No. PD (tax) or No. PD-4sb (tax) with or through Sberbank.

In cases where an individual entrepreneur is registered not at the beginning of the year, but later, contributions are paid only for this period.

However, they are paid even if the entrepreneur combines running a business with employment and the employer has already paid contributions for him as an employee.

7.3. Reporting on fixed payments of individual entrepreneurs

Despite the fact that reporting for making fixed payments by an entrepreneur for himself (if he works without staff) has been abolished quite a long time ago (since 2012), Payment receipts must be kept. Additional savings may include the possibility of reducing the amount of tax on the simplified tax system on income by the amount of contributions paid.

Such insurance premiums are calculated depending on the minimum wage as of January 1 of the current year and remain unchanged, even if the minimum wage is adjusted in the future.

8. Conclusion + video on the topic 🎥

Maintaining tax accounting, timely submission of reports and payment of fees are an integral part of running any business, including private entrepreneurship.

Depending on the chosen taxation regime, the type of business and the income received, tax rates may change or be removed from the entrepreneur altogether. However, correct accounting is necessary for any taxation system.

Thanks to this article, you became familiar with the types of tax payment regimes, their distinctive features, restrictions and reporting deadlines. Now you can determine the most favorable conditions for paying fees to the budget and choose the appropriate taxation system. The complexity of accounting and the costs associated with conducting your chosen activity directly depend on this.

Dear readers of the magazine “RichPro.ru”, we will be grateful if you share your wishes, experiences and comments on the topic of publication in the comments below. We wish you prosperity in the business sphere.

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Despite the fact that 2016 is close to completion, not all changes to tax legislation that will come into force on January 1 are yet known. Some bills may be considered in the near future.

At the moment it is known that the changes may affect:

In September, the president took the initiative to reduce the tax burden on self-employed citizens. However, it is impossible to say exactly what this means. The initial initiative to completely exempt them from taxes and social contributions looks somewhat dubious against the background of the discussion of the possible introduction of a tax on parasitism. It is also not clear whether individual entrepreneurs will fall into this category.

In 2017, contributions to social funds (PFR, FFOMS, Social Insurance Fund) will be under the control of the Federal Tax Service.

It is not yet possible to say how serious the changes to the payment mechanism will be, whether control will be tightened, and how this will affect individual entrepreneurs. We can only predict that there will be a slight confusion with payment in January next year. You can also confidently predict an increase in the workload of tax employees, which may negatively affect the speed of their work.

Of course, if an individual entrepreneur keeps his accounting records in paid licensed programs, then he will promptly learn about all changes, but here is a notice from government agencies may not come or come late. To avoid the unpleasant consequences of introducing changes to legislation, it would be optimal to introduce a certain Grace period, during which there will be no penalties for late payments. This is partly due to the transfer deadline submission of reports on the 30th day of the month following the reporting period.

1. It is possible that the schemes for calculating contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund will change

These changes have nothing to do with the transfer of payments to the Federal Tax Service; they were announced a long time ago. Until 2020, it is planned to gradually increase contributions for the entrepreneur himself, but it is not yet known whether this will be limited to only an increase due to an increase in the minimum wage or whether the calculation scheme will change.

In 2016, individual entrepreneurs must pay the following personal mandatory contributions:

1. In the Pension Fund: 6204 (minimum wage) *26% (rate pension contributions) *12 months= 19356.48 rub.
2. In FFOMS: 6204 (minimum wage) * 5.1% (insurance contribution rate) * 12 months = 3796.85 rubles.

The total amount of contributions is: RUB 23,153.33.

1. Additionally, the entrepreneur is required to pay 1% of the amount of income exceeding 300 thousand rubles. per year, but not more than 154,852 rubles.

The Ministry of Finance has already prepared a bill containing the following changes:

• Introduces instead of a fixed fee of 1% on income above 300 thousand rubles. an increasing coefficient, which in 2017 will be equal to 1.2, then - 1.4, and in 2021 - 2.
• Increases the size of the contribution to the Federal Compulsory Compulsory Medical Insurance Fund; its rate will depend on the expenditures of regional budgets on unemployed persons.

Another change will be an increase in payments to social funds, however, it is not associated with changes in legislation, but with an increase in the minimum wage. In 2017, the contribution to the Pension Fund will be 7500*26*12 = 23400, and to the FFOMS = 7500*5.1%*12 = 4590 rubles. total amount payments = 27990 rub.

Still, you shouldn’t be too afraid of the changes, since they have not yet been approved, but are only a draft law. If promises not to increase the burden on small businesses are kept, then there may be no changes at all, or they will be softened.

From the first day of 2017, individual entrepreneurs who fall within the following limits are allowed to use the simplified tax system:

• annual income does not exceed 120 million rubles. Moreover, this level will remain until 2020, whereas previously it was multiplied annually by the deflator;
• the number of employees of the enterprise does not exceed 100 people;
• the total value of the entrepreneur’s property is not more than 150 million rubles.

Thanks to these changes, the number of entrepreneurs using the simplified tax system will increase significantly.

Here the main news is to extend the validity period of this taxation system until 2021, whereas previously they wanted to limit it to the beginning of 2018. The form of the declaration will also change slightly, and it will be possible to deduct insurance contributions regardless of the number of employees.

This law has already been adopted, so it should be taken as seriously as possible. So, from February 1, all registered cash registers must comply with the new model; for existing cash registers, the transition to new standard must be completed by July 1, 2017. For individual entrepreneurs using PSN or UTII, they will also need to use cash registers, but the deadline for their introduction is set for July 1, 2018.

In fact, in 2017 there will be no changes in this category, but since from July 1, 2018 they will be completely required to be converted into electronic form, you should prepare for this now.

What taxes does an individual entrepreneur pay in 2017 and how to calculate them

This year, more than ten changes in legislation relating to individual entrepreneurship have come into force.

We will consider the most basic and necessary innovations in this article.

On the economic side, the current year is clearly difficult and unstable.

For this reason, in order to simplify the maintenance and running of such a business, several initiatives were approved as part of the anti-crisis plan.

Such as, for example: tax and supervisory holidays, increasing the types of activities for patent holders, limiting double taxation and others.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

IN Russian Federation a businessman is given a choice of taxation system.

One of five existing options selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the selected mode.

Therefore, it is important to know some of the subtleties of paying taxes for individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without employees

For individual entrepreneurs who work without involvement hired employees, there are basic and special taxation regimes:

• The STS (main taxation system) is automatically assigned to the individual entrepreneur upon registration.

If the individual entrepreneur prefers another system, it is necessary to complete and submit an application for the transition within a certain period.

The OSN consists of several taxes, and as a result of their addition, a rather large amount is obtained:

Personal property tax persons

At 13 percent

In the amount of 10 – 18 percent

The simplified taxation system (STS) can sometimes significantly reduce the expenses of individual entrepreneurs.
Here, a lot depends on the success of the development of the enterprise and the choice of the entrepreneur:

1. Income at a rate of 6 percent.
2. Profit at a rate of 15 percent.

Imputed income tax (UTI) is popular among individual entrepreneurs without employees.
It simplifies reporting and tax pressure.
Payment is 15 percent of income;

The patent system completely eliminates the payment of tax; it is necessary to pay 6 percent of basic yield IP for a patent;

The Unified Agricultural Tax (USAT) is valid exclusively for production related to agricultural products.
The organization pays 6 percent of profits to the treasury.

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All special modes are designed for specific types of activities.

In some situations, using one of the modes may be illegal.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees for further employment is an employer.

In addition to employee salaries, additional contributions for each employee are added to its expenses:

1. Personal income tax persons (NDFS) is 13 percent of the employee’s salary, deducted from this amount.
2. Insurance contributions to extra-budgetary funds.

Pension Fund of Russia (PFR)

Federal Fund of Compulsory Health Insurance (FFOMS)

Social Fund insurance of the Russian Federation (FSS)

Taxes and mandatory payments 2017

Numerous amendments to Tax Code affected both organizations and individual entrepreneurs. Taxes and obligatory payments in 2017, entrepreneurs pay according to new BCCs; some rates and deflators for individual species activities.

In general, taxation of individual entrepreneurs remained at the level of last year, but many changes have been made. Some of them directly, others indirectly affect the calculation of payments and the terms of transfer. Reduced tariff rates on insurance premiums have been introduced for individual categories payers. Old reports were canceled and new ones appeared in their place. Most of them will have to be submitted to the Federal Tax Service. Therefore, let's consider in order:

• taxation of individual entrepreneurs: forms, order, sizes;
• responsibilities of an entrepreneur with employees;
• main changes in legislation since 2017;
• Features of payment in the absence of income.

What taxes does an individual entrepreneur pay?

In total, individual entrepreneurs are required to make three types of payments:

• from the received income (profit) to budgets of different levels;
• contributions for medical, social and pension security;
• mandatory fees for the use of land, water resources, excise taxes.

The amounts and forms of payment are determined by two main factors:

• applied individual entrepreneur taxation system;
• presence (absence) of hired workers.

Used in Russia general mode taxation (OSNO), and a number of special ones: simplified tax system, UTII, PSN. In the latter case, a whole series of payments are replaced by one, which is economically beneficial and simplifies reporting. Insurance premiums are paid by all entrepreneurs in a fixed amount for themselves personally, and at a set rate for employees.

Interest on income and VAT

The applied regime directly determines what taxes the individual entrepreneur pays to the state and in what amount (Table 1).

before the 25th day of the next month after the end of the quarter

*calculated taking into account the deflator coefficient established annually

Table 1. Individual entrepreneur taxes on income depending on the regime applied.

VAT (on value added) is paid by entrepreneurs working for common system. Its size ranges from 10 to 18%, the base is revenue from the sale of goods and services, including those used for own needs. Special regimes are exempt from VAT, with the exception of import operations.

Insurance premiums

The entrepreneur pays mandatory payments for himself, regardless of which taxation the individual entrepreneur chose in 2017. Their size is (Letter of the Federal Tax Service No. BS-4-11/4091, 03/07/2017):

• 23,400 rubles - for pension provision;
• 4,590 - for health insurance.

Such rates apply to income up to 300,000 rubles per year, with the excess being paid another 1% (Table 2). Limit value 187,200 rubles. The payment deadline is December 31 of the current year, and the additional amount is due April 1 of the next year. When closing an individual entrepreneur during the year, a proportional calculation is made. Since 2017, the Federal Tax Service has been administering contributions, so they need to be transferred to other budget classification codes.

Type of taxation for individual entrepreneurs

Line number in the declaration

Basis for calculating income

Table 2. Determination of the taxable amount for calculating insurance payments.

Other payments and taxes for individual entrepreneurs

Entrepreneurs on OSNO pay fees for land, mining, property in general procedure. The size is regulated by federal laws and regulations subjects of the federation, differs in different regions. The transition to special regimes does not cancel the obligation to pay customs duties and excise taxes. A single payment replaces personal income tax, VAT and fees for property used for commercial purposes.

Taxation of individual entrepreneurs with employees

Entrepreneurs who hire workers perform additional duties. From wages paid, as well as benefits for civil contracts contract, they are obliged:

• calculate and pay personal income tax (NDFL) to the state budget;
• list contributions for all types social insurance(PFR, FSS, MHIF).

The rate of payments for personal income tax is 13%, and for foreigners who are not residents of the Russian Federation - 30%. By themselves, taxes for individual entrepreneurs and employees in 2017 remained the same, but new quarterly reporting 6-NDFL was introduced. According to the new rules, the withheld amounts are paid the next day after the payment of wages (the amount under the contract). This does not apply to accruals for vacation pay and sick leave: personal income tax must be paid on them by the end of the month in which the employee received the money.

The fundamental difference in the taxation of individual entrepreneurs compared to last year is the transfer of payment of insurance contributions for pension, medical and partially social insurance to the Federal Tax Service. This led to major changes in reporting and a change in the details for transferring funds. Tariffs for the main part of payers remained at the same level, and preferential rates were introduced for certain categories for the period until 2020 (Table 3). The threshold for the revenue base for tariff reduction has been increased.

Table 3. Percentage of deductions from payments in favor of employees.

If compulsory health insurance and compulsory health insurance are completely transferred to the Federal Tax Service, then in terms of social insurance, individual entrepreneurs’ taxes in 2017 will be paid to two organizations. In the Social Insurance Fund, payments for injuries and occupational diseases remain. Since January of this year, only 60% of the established tariff can be paid for disabled workers (No. 419-FZ, 12/19/2016).

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Taxes for individual entrepreneurs in 2017

Since the beginning of the year, numerous changes have come into force that affect the conditions for the transition to special regimes, forms and procedures for submitting reports. Let's list the main ones.

1. The ratio between the percentage of profits transferred to the federal (2%) and regional budgets(18 %). The total amount remained at last year's level - 20%. However, now taxes for individual entrepreneurs in 2017 are distributed in the ratio: 3 and 17% (to the treasury of the federal subject).
2. The criteria for application of the simplified tax system. To switch to this regime in 2018, the limit is 112.5 million. To continue its use, the cost of fixed assets and revenue should not exceed 150 million rubles.
3. Entered into force new classifier OKVED, which is important for UTII payers and PSN. In order not to lose the right to use the modes, it is necessary to bring the information into compliance with the Unified State Register of Individual Entrepreneurs.
4. For PSN, the size of the coefficient of increase in the maximum possible amount of income for calculating the value of a patent and restrictions on the right to use the regime have changed. This determines what taxes the individual entrepreneur pays. Since 2017 it is 1.425 (was 1.329). Thus, the marginal income is 85,000, and a patent cannot cost more than 7,125 rubles per month (previously 6,645).
5. Entrepreneurs-employers on the “imputation” received the right to reduce the amount of advance payments by the amount of insurance premiums paid for themselves. The deflator remained at the level of last year - 1.798.

What to do if there is no income?

Let's consider two cases that are often of interest to individual entrepreneurs: what taxes must be paid in 2017 if the enterprise has just been formed. Or, on the contrary, it has been open for a long time, but does not operate, and, accordingly, has no revenue.

In the first case, after receiving the first income to the account, the entrepreneur must submit form 4-NDFL to the Federal Tax Service. Deadline - 5 days after the end of the month. It reflects the expected income for the year, and this is, in fact, a declaration. Based on this document, tax authorities will calculate the amount of quarterly payments.

A beginning individual entrepreneur may not have to pay taxes for 2 years if the type of activity is included in the list approved by local authorities for those entitled to “ tax holidays" This is only possible with a “simplified” version or a patent. To this year to switch to the simplified tax system, you need to submit an application to the tax office no later than 30 days after registration.

If an individual entrepreneur does not operate, what taxes should he pay to the budget? In this case, there is no basis for calculating payments, however zero reports must be submitted to all authorities so as not to earn a fine for failure to submit reports. For UTII rule does not apply: income is taken “imputed” and not in fact. In this case, it is better to officially close the enterprise. Individual entrepreneurs are required to pay taxes on the simplified tax system (income - expenses) in the prescribed manner. minimum size even if there are losses. Pension contributions are required to be paid regardless of the fact of suspension of activity or lack of profit.

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Taxes for individual entrepreneurs in 2017

In 2017, there were more than a dozen serious amendments to legislation that were directly related to individual entrepreneurship. As a result, the taxes themselves changed. So what taxes does an individual entrepreneur pay in 2017?

At the moment, in the Russian Federation there are 5 types of taxation systems for a businessman. Each of them has its own specific advantages. The choice of a suitable system is made by a businessman independently, taking into account the area in which he plans to operate and the possible number of jobs. And it depends on the chosen regime exactly what taxes the individual entrepreneur must pay in 2017 for the introduction of his activities.

Taxes for merchants without employees

At the moment, for individual entrepreneurs who work independently and do not have employees, the Russian Federation provides for two types of taxation:

In its basic form, three taxes are combined at once:

• Personal income tax, for which the entrepreneur is obliged to regularly pay tax in the amount of 13%;
• VAT, for which the amount deducted for each individual entrepreneur occurs at a certain percentage. In some situations, this tax is calculated at 10%, and in some at a higher percentage, which can reach 18%;
• Property tax. As before, there is no fixed rate for it, so the tax amount is calculated according to other criteria.

In the simplified tax system everything is much simpler. More precisely, we can say that everything is provided and done so that a novice businessman cares little about taxes. By using this type of taxation, every businessman has the opportunity to significantly reduce expenses, the amount of taxes and even achieve positive results in the development of his activities in a short time. Although there will still be a risk of not making a profit at all.

What taxes does an individual entrepreneur pay using the simplified tax system? Now in this system there are two types of rates for entrepreneurs. One of them applies a rate of 6%, the other – 15%. When using a 6% rate, the tax is calculated on the total profit received by the entrepreneur. This means that the entire amount of income, including the amounts of expenses present in it, is subject to taxation at this rate.

In a situation with a 15% rate, tax is calculated only on net income obtained by deducting from profit all expenses that meet the requirements of this rate. Typically, this is the rate chosen by entrepreneurs who have no employees. Its use greatly simplifies reporting. If an individual entrepreneur uses the patent system, tax is paid in the amount of 6% of his income.

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If an entrepreneur decides to engage in agricultural activities, then a special unified agricultural tax has been created for him. According to it, the tax payment amount is also 6% of the profit received. Each type of special regime is intended for use by businessmen when conducting only certain types of activities. And if a businessman decides to use them for other types of activities, then these actions will be considered illegal.

Entrepreneurs already know that next year they will face serious changes in taxation and insurance premiums; some amendments will improve the activities of individual entrepreneurs, others, on the contrary, will complicate it, for example, the transition to new cash register systems. In this article, we will consider the taxes of individual entrepreneurs in 2017 without employees, what types of payments will have to be paid to the state treasury.

An individual entrepreneur on the simplified tax system of 6% without employees will pay two types of payments next year:

1. 6 percent tax according to the simplified tax system, and this tax burden is imposed on the entire income of an individual entrepreneur, and not on net revenue, as many people think. The reporting form is quite simple; any entrepreneur can fill it out independently.

It is worth recalling that this year the Federal Tax Service developed a new “simplified” format. Now column 120 does not indicate the tax rate; the rate is approved by the authorities of the state entities, according to regional benefits. Also appeared new section, which is dedicated to the amount of the trading fee.

2. If the individual entrepreneur is the only employee, then he pays contributions for his person to the Pension Fund of the Russian Federation and the FFMOS. It is known that from January 1, 2017, the Tax Service will collect these payments.

Let's talk about the last point in more detail.

Reforms are overdue

According to the authorities, taxation will be changed in 2017 in order to eliminate persistent distortions in social sphere. The government believes that if reforms are not carried out, this will lead to a shortage of funds in the Pension Fund. The Pension Fund's budget deficit could significantly shake Russian economy. It is known that there are now big problems with replenishing the state treasury, so at present the authorities cannot reduce the tax burden on small businesses, however, the introduction of the UST will be able to accumulate all payments in one administrative unit - the Tax Service of Russia.

Many experts are against the innovation, believing that the reform will only increase the tax burden and complicate the activities of entrepreneurs. However, the authorities claim that, on the contrary, they want to ease the current situation of individual entrepreneurs in our country as much as possible.

Reform to introduce the Unified Social Tax System

The tax for individual entrepreneurs in 2017 underwent major changes in that, starting next year, contributions to several funds are canceled: Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, all payments will be combined by a single social insurance fee, i.e. ESSS. Also, the only body responsible for collecting the above fee is the Tax Service of the Russian Federation. With the introduction of this amendment to the law, the authorities are trying to discipline Russian taxpayers, because in the conditions economic downturn the level of payment discipline has dropped to a minimum. Now there are a huge number of individual entrepreneurs who evade paying taxes and contributions; the introduction of the ESSS should tighten the collection of payments.

Now the Tax Service, which carefully monitors tax discipline, will control the payment of contributions.

Innovation has both positive and negative sides. The only negative applies only to dishonest taxpayers; now it will be difficult for them to bypass payment of the fee. But there are more positive things in the new law: firstly, starting next year, individual entrepreneurs will need to provide unified reporting. Also, instead of several payments, you will have to fill out only a single one, which will reduce the number of errors when creating a report and significantly save the time spent.

The authorities believe that the new norm will reduce tax rate up to 3%, will entail more active development of small and medium-sized businesses. Maybe, this situation will be able to attract external investors into the Russian economy.

Increase in minimum wage

The latest news suggests that the authorities are planning to gradually bring the minimum wage closer to the subsistence level. This year the minimum wage corresponds to 7.5 thousand rubles, which is 80% of living wage in our country.

It is known that the ESS, introduced in 2017, will be tied to the minimum wage, as now, all current payments are tied to it. Consequently, an increase in the minimum wage will entail an increase in the single fee. Of course, increasing the ESSS will lead to a significant replenishment of the budget. If, apart from the individual entrepreneur himself, he no longer has employees, then he will have to calculate the fee only “for himself”.

Switch to online cash registers

The tax for individual entrepreneurs without employees will change in 2017, but this is not the only innovation that is expected next year; soon all individual entrepreneurs will switch to modern online cash registers. In the new equipment, the cash register tape is replaced with a fiscal drive, which will automatically record all actions of the cash register. Moreover, all storage devices do not depend on accidental power outages; cash register data will be stored for a long time.

The processing of fiscal data (FD) from online cash desks will be carried out by FD operators, which are organizations that are intermediaries between Tax Service And trading activities IP. Thanks to the introduction of online cash registers, the likelihood of individual entrepreneurs concealing revenue will be reduced. The Government expects that there will be fewer dishonest transactions.

Operators will store the fiscal data of each individual entrepreneur for five years.

Now entrepreneurs will have to issue not only a paper check, but also generate it electronically. Individual entrepreneurs will enter into an agreement with the FD operator for processing fiscal data and transferring them to tax authorities. The seller will be able to send a receipt to the buyer by email or SMS.

Starting from 2017, new fines will apply for the lack of online cash registers; the size of the fine for a blank check will depend on the amount of goods or services sold.

But despite all the innovations, the state promises to support the development of small businesses in Russia in every possible way; let’s look at how the authorities plan to support the activities of entrepreneurs.

Small business support in 2017

The Ministry of Economic Development allocates almost 15 billion rubles to support small businesses in Russia; it is quite difficult to implement plans in the conditions economic crisis. However, in 2016, some of these funds were already allocated, although some officials believe that 15 billion rubles is too high an amount that the current budget will not support.

The Government also plans to create next year more flexible terms to provide loans to small businesses. For entrepreneurs it will be established credit rate at 10-11% per annum.

However, we should not forget that the authorities are introducing new tax for real estate, if previously the tax burden fell on the owners of premises with an area of ​​more than 2000 sq.m., now the tax will have to be paid for premises with an area of ​​1000 sq.m.

2017 will be marked by many innovations in the tax field; individual entrepreneurs will have to adapt to new realities. Some things will greatly complicate the activities of individual entrepreneurs, but many things will also speed up the development of small businesses in our country, which will improve the business climate and benefit the Russian economy.

Every entrepreneur wants to get rid of the paperwork, pushing into the far corner thick folders with reports, declarations and other attributes with which tax accounting is associated. And it is possible. USN, or, as it is popularly called, “simplified”, reduces the tax burden to the maximum and allows you to save on fees. But this mode also has nuances, without knowing which you can end up costing a lot of money. Therefore, we will consider simplified taxation for individual entrepreneurs in detail, paying attention to Special attention taxes 2019.

What is simplified tax for individual entrepreneurs?

Special simplified tax system mode aimed at developing small businesses. The single tax on it is paid once, when the tax period (year) comes to an end. A declaration is submitted at the same time.

The regime has three reporting periods:

1. Quarter;
2. Half year;
3. A third of the year (9 months).

There is no need to report on them, just enter advance payment, calculated by the businessman himself. That is, the simplified tax system really simplifies tax accounting, saving individual entrepreneurs from fussing with papers and communicating with employees tax inspectorates. But this is not all the advantages.

Taxation of individual entrepreneurs on the simplified tax system with and without employees in 2019 replaces as many as 3 taxes:

1. For personal income faces;
2. For property, although with a number of exceptions;
3. For added value, also with a number of exceptions.

The simplified tax rate is also encouraging. If a businessman decides to tax his income - 6%, but if expenses are chosen as the base - 15%. And from these small amounts you can still subtract the amount of insurance premiums. It’s not for nothing that the simplified tax system stands for so attractively – a simplified taxation system. This decoding is 100% justified.

There are just a few shortcomings of the system:

• The simplified tax system is flexible, but still fragile. It is very easy to lose the right to be taxed under it. For example, if annual income unexpectedly exceeds 150 million.
• All monetary transactions must be done through the cash register.
• Not all expenses are eligible for tax reduction; you need to adhere to a special list.
• The same applies to property and social payments, the amount of duty cannot be reduced at their expense.

Changes 2019

In 2019 tax law has undergone a lot of changes regarding the simplified tax system. Therefore, let’s look at what the simplified taxation system (STS) is for individual entrepreneurs in 2019. More precisely, what innovations will a businessman engaged in entrepreneurship have to face:

• Limits have been increased. Now an individual entrepreneur can get rich without fear of losing the right to the simplified tax system. Eg, new limit income is 120 million rubles compared to the previous hundred. And when switching to the mode, profit for 9 months. may reach 112 million.
• The minimum wage remained the same - 7.5 thousand. But only until July, from the first of which this figure will rise to 7.8 thousand rubles, which will also make doing business easier.
• Penalties equal to the maximum payment for filing debts are no longer imposed.
• Instead of regular cash registers you will have to use online options. Through them, information about sales will go directly to the tax office, which should facilitate tax accounting.
• Introduced new KBK for contributions, codes for deductions for children have also changed.
• The legislators decided to simplify one more point - the founder is not personally obligated to pay taxes; other persons can do this. For example, someone from the company's management.

Transition to simplified

No matter how attractive the simplified tax may be, the category of individual entrepreneur taxpayer on the simplified tax system is not available to everyone. The legislation imposes a number of requirements on individual entrepreneurs, and if you do not meet them, you will not be able to fall into this category.

Who can switch to the simplified tax system and who can’t:

Types of activities for the simplified tax system

The types of activities falling under the simplified tax system in 2019 for individual entrepreneurs are listed in the Tax Code of Russia. There are exceptions among them, so let's consider those that prohibited under the simplified tax system:

• Banks and even microfinance institutions;
• Private Pension Funds;
• Insurance companies;
• Investment funds;
• Pawnshops;
• Miners and sellers of rare minerals;
• Organizers of gambling;
• Manufacturers of excise goods;
• Private notaries, lawyers;
• Budgetary, government institutions;
• Persons who signed an agreement on the division of goods/products;
• And registered outside of Russia.

In other areas of activity, an individual entrepreneur can be included in the list of taxpayers under simplified taxation.

When to switch to simplified tax system

The transition to a simplified tax system is possible only with the onset of a new tax period., therefore the application should be submitted between October 1 and the end of December. But even here there is an exception - if an individual entrepreneur is just opening, an application for the simplified tax system is allowed to be submitted along with the rest of the papers for registering business activities.

Entrepreneurs who left the simplified system, no matter for what reason, cannot return to it earlier than 12 months after leaving.

2 types of simplified tax system – 6 and 15 percent

When switching to a simplified tax system, an individual entrepreneur will have to choose the regime under which his business will be taxed. Total modes 2:

• Income– only the company’s profits are taxed at a rate of 6%. The latter can be reduced to 1% by decision of regional authorities. But only for certain areas of activity. Thus, the healthcare sector in Voronezh is taxed at a rate of 4%.
• Income-expenses– when calculating the tax, the expenses of the enterprise are taken into account. Rate – 15%. It can also be reduced to 5% by local authorities. Thus, a simplified taxation system of 6 percent for individual entrepreneurs (income-expenses) in 2019 is available in Kirov for residents of park areas. And at 10% for individual entrepreneurs employed scientific research in Moscow.

This is the flexibility of the regime; everyone can take as the basis for taxation the parameter that is beneficial to them.

If expenses reach 60% and income is only 40%, the most relevant regime would be simplified tax system income-expenses.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2019?

The list of fees payable on the simplified basis depends on the availability of employees. When they are not there, the entrepreneur pays exclusively for himself. If there is, then for them too. The procedure for deducting fees from tax is also different.

Contributions for individual entrepreneurs 6%: no employees

How much taxes should an individual entrepreneur pay under a simplified taxation system (simplified) without employees in 2019? Only 2 – contributions for yourself:

1. Fixed. To the pension fund - 19356.48 rubles. and to the Compulsory Medical Insurance Fund – 3796.85 rubles. These mandatory values ​​are not always stable, since they depend on the minimum wage, which changes from year to year.
2. With excess income. The entrepreneur must pay this fee only if the individual entrepreneur’s income on the simplified tax system of 6 percent exceeds 300 thousand. The amount of the fee is 1% of the difference between 300 thousand and income.

That is, the total income tax for individual entrepreneurs under the simplified tax system of 6% in 2019 without employees is 23,153.33 rubles plus 1% of the excess, if any.

Tax deductions for individual entrepreneurs using the simplified tax system without employees in 2019 can be made for the full amount of contributions. But it should be borne in mind that only those for which payment took place in the same period for which the tax is paid. 1% of the excess can also be deducted from the payment.

Example: IP Sidorov paid 100,000 contributions in the quarter along with 1% for excess income. The tax amounted to 300,000. Let's calculate the payment amount:

300000 – 100000 = 200000

Based on the calculations, the difference between the initial tax and the one calculated taking into account contributions is obvious. But you should remember: You can deduct only those fees that were paid in the taxable period. Therefore, it is better to deposit them quarterly.

Contributions for individual entrepreneurs 6% with employees

If the company employs employees, then the entrepreneur must pay contributions both for himself and for them. Fees for yourself are paid in the same way as in the previous version. But for employees you will have to pay completely different fees:

• If they work employment contract– 30% of deductions in their favor. These include salaries, rewards, and bonuses.
• According to the civil law act - 2.9% also of all funds accrued to it.

An entrepreneur has the right to reduce tax at the expense of paid contributions. Moreover, both for yourself and for the employees. True, there is a limitation - no more than 50% of the initial amount.

What taxes does an individual entrepreneur pay 15%

Taxation for individual entrepreneurs with the simplified tax system, income minus expenses in 2019, consists of the same fees as for the previously considered object. But it provides for the deduction of all contributions from tax without restrictions. That is, up to 100%. And the fees are not just taken away, but entered into the company’s expense column.

There are a few more nuances for the simplified tax system of 15 percent in 2019 for individual entrepreneurs:

• If expenses exceed income, then this loss can be taken into account in the new year by reducing the tax on it. Is it true maximum size such deduction should be less than 30%.
• If a company operates in debt (expenses exceed income), some portion of the tax will still have to be paid. The minimum transfer amount is 1% of profit.
• Calculate minimum payment needed constantly. If it is higher than the usual formula (Income - Ras.) x 15%, that is what should be paid. And the difference between standard and minimum payments should be taken into account in the enterprise expenses column in the next period.

USN income minus expenses in 2019: what is included in expenses (list for individual entrepreneurs)

Income and expenses are a relevant object of taxation for costly types of business. However, not for everyone, since not all the expenses of an individual entrepreneur can be deducted from the duty on a simplified basis. Plus, you need to constantly keep track of all the funds spent, which takes both time and effort.

What costs can be written off:

• for the purchase of fixed assets;
• for the production of fixed assets;
• for installation of fixed assets;
• to purchase exclusive rights;
• for the purchase of intangible assets;
• for the purchase of know-how.

Costs that can be written off:

• obtaining patents;
• repair of objects and facilities – own and rented;
• rent and other related costs;
• material costs;
• salary;
• all types of insurance costs.

The full list of expenses under the simplification regime can be found in the Tax Code in Art. 346.16.

When should an individual entrepreneur pay taxes under the simplified tax system in 2019?

The deadlines for paying taxes for individual entrepreneurs using the simplified tax system without employees in 2019 are presented in the table:

If the individual entrepreneur hired employees, one more date is added to these dates - 15th of every month. Employee contributions must be paid by this date.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system (USN) in 2019

To pay the simplified tax system correctly and save a lot sum of money, it is not necessary to have great mathematical knowledge. Let's take a step-by-step look at how individual entrepreneurs pay their taxes using the simplified procedure in 2019.

Tax calculation: individual entrepreneur 6% with employees

IP "Konovalov" produces soft toys. The workshop employs 5 people, and the object chosen by Konovalov is income. The rate in his region is standard - six percent.

For the quarter, the profitability amounted to 90 thousand. And he made contributions for himself and colleagues in the amount of 30 thousand. And for six months of work - 550 thousand. He also made contributions in the amount of 30 thousand + separately 1% for income above the norm, equal to: (550 - 300) x 1% = 2.5 thousand. Let’s calculate the required simplified taxation system payments, which must be paid for these 2 periods:

1. Fee for the first period: 90000 x 6% = 5400. Minus fees: 5400 – 30000 = -24600 . But according to the law, the deduction for individual entrepreneurs with employees cannot exceed 50% of the tax, so we take half of the initially calculated amount for payment: 5400/2 = 2700 rub.
2. Fee for half a year: 550000 x 6% = 33000. Minus fees: 33000 – (30000 + 30000 + 5000) = -32000 . This is again less than half, which means that the following will be paid: 33000/2 = 16500 . If the first amount were more than half of the primary tax or equal to it, it would be this figure that would have to be paid, and not half.

Tax calculation: individual entrepreneur 6% without employees

IP "Sugar Pretzel" opened a small point for the production of confectionery products. He decided to work alone, without hiring hired workers, according to the simplified tax system of 6%. Income capital for the first 3 months amounted to 56,000, and calculations in insurance funds– 23154. Percentage for excess = (560000 – 300000) x 1% = 2600 RUR.

Advance payment = 560000 x 6% = 33000. And minus the costs of insurance needs and 1% = 33000 – 23154 – 2600 = 7246 rub.

How to calculate individual entrepreneur tax 15%

Example No. 1

IP "Dvoretsky" is focused on the sale of building materials to individuals. He performs all sales activities himself. Regime – income-expenses at fifteen percent. For the year, the business made a profit of 950,000 rubles, contributions for itself amounted to 30,000 plus 1% of the excess, which is equal to (950000 – 300000) x1% = 5000. In the enterprise expenses column the amount is 5000.

350000 x 15% = 52500. Minus company expenses: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be included in expenses, so he took them away as well: 47500 – 30000 – 5000 = 12500 .

Thanks to his knowledge, the businessman managed to reduce the duty by no less than 4 times. If he hired a couple of sellers, then he would also deduct the fees for them from the simplified tax system.

Example No. 2

Individual Entrepreneur "Charodey" is engaged in finishing of premises at a simplified rate of 15%. He received 200,000 rubles. arrived. Expenses including costs and contributions amounted to 199,000.

Tax = 200000 – 199000 = 1000 rub., but minimal = 200000 x 1% = 2000. This means that the businessman must pay not 1, but 2 thousand rubles.

Accounting and reporting

There are many obvious advantages in this mode, but it does not free the businessman from maintaining accounting documents and submitting reports. Although the declaration is submitted once, there are other types of reports that must be submitted to deadlines. There are penalties for delay, most of which depend on the tax. And this is a lot of money.

The table shows all the deadlines when you need to submit reports to the simplified tax system:

In addition to reporting, entrepreneurs are not exempt from accounting. True, it is simplified to the limit, the only book that needs to be filled out is KUDIR. It is necessary to conduct it. And it’s better not to be lazy, since the tax inspectorate may require you to present it at the end of any tax period.

Now you know how individual entrepreneurs can pay taxes using the simplified tax system (USNO) and keep tax records in 2019. From the description it is clear that accounting for individual entrepreneurs with employees is not so simple and requires more care when paying fees and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is submitted to the Federal Tax Service and KUDIR.