When organizing their own business in the form of individual entrepreneurship, most individual entrepreneurs work with documents under the simplified taxation system.

Accounting for individual entrepreneurs on the simplified tax system in 2020 is described in detail in this article. To do this, you should understand what taxation is in a simplified form, the types and specifics of its application.

The concept of the simplified tax system, its advantages and subjects

The simplified tax system is a separate tax regime that can be applied to medium and small business entities. Allows you to minimize losses and a package of documents provided for reporting, as well as simplify their completion. Regarding other methods of income control, the accounting of individual entrepreneurs on the simplified tax system differs in a positive way, as releases the IP:

1. From income taxation individuals;
2. From the charge of value added tax;
3. From the stability of the amount of contributions established by law (in the Pension Fund and the Social Insurance Fund);
4. From the need to conduct complex calculations.

Separately, it is necessary to consider the conditions under which the subject of taxation acquires the right to keep accounting of individual entrepreneurs on a simplified basis in 2020. These are the cases in which:

• According to the results of the annual reporting or tax period, the IP income limit does not exceed the amount of 79,740,000 rubles;
• The staff of registered employees is less than 100 people;
• The amount of underlying assets does not exceed 100 million rubles;
• Other organizations have a share of less than 25%.

An entrepreneur who maintains IP accounting on the simplified tax system can work without accruals:

• personal income tax;
• VAT (other than export);
• property tax (if the tax base is not their cadastral value).

To understand how to keep accounting for individual entrepreneurs on a simplified basis, you should consider in detail the types of tax rates of this system.

Types of objects with simplified tax system

Accounting for individual entrepreneurs on the simplified tax system in 2020 is aimed at reporting on two types of objects: income and income minus expenses.

Comparative characteristics	Income	Income minus expenses
tax percentage	6%	15 %
The right to deduct from the tax contributions made to the Pension Fund and the Social Insurance Fund	Available. If IP: Has employees - 50%; Has no employees - 100%.	Not available.
The right to reduce the tax rate by regional regulations	Can be reduced up to 1%	Reduced to 5%
Calculation of the amount of tax contributions and their payment	The calculation takes place on an accrual basis quarterly. The result is derived based on the income received, and the advance payments paid tax contributions summed up. In case of overpayment, it is transferred to the next reporting period. Surcharge for desired period produced until April 30th.	When calculating, the amount of income is taken and the amount of expense is subtracted from it. The calculation takes place on an advance basis, quarterly. The individual entrepreneur must submit the tax return by April 30.

It is impossible to answer unequivocally whether it is necessary to keep accounting of IP on the simplified tax system in 2020. Legislatively, the subjects of this system do not need to keep accounts. accounting. But when organizing any type of activity, maintaining related documentation is still necessary.

Types of documentation when maintaining the simplified tax system

In order to keep detailed accounting records for individual entrepreneurs on the simplified tax system in 2020, the following types of documentation will be needed:

1. KUDiR. The main document for accounting for financial receipts to the cashier, or to electronic accounts. These incomes are taken as the basis for calculating the payment. With the simplified tax system - 6%, registration of the expense column is not made. It is an obligation to present on demand for persons conducting accounting. registration of IP under the simplified tax system in 2020.
2. Book of cash accounting. Compiled according to the form KO - 4. In the electronic version, it is printed daily and brochured. Contains data on all expenditure and receipt transactions, with the entry of data on the recipient or payer.
3. Cash orders, receipts and expenditures. Used for documenting and cash transactions(payroll, vendor payment, cash handover, etc.).
4. Cashier's checks. Issued to clients at the conclusion of the transaction. Can be replaced by strict reporting forms.
5. Client agreements. Mandatory for compilation in the same way as closing documents (waybills, acts of delivery of work). Secure the rights and obligations of the parties and are the guarantor of security against fraud.
6. Employee Documentation. Includes:
   • employment contracts;
   • The staffing table, which is compiled according to the form No. T-3;
   • Orders for admission and dismissal;
   • Regulations on working with personal data, bonuses and fines.

Registration of documents with the simplified tax system - 15% should be the same as accounting for an individual entrepreneur with STS income 6% in 2020. The retention period for such documents is 4 years.

Accounting for individual entrepreneurs on the simplified tax system with employees

As for how keep accounting of individual entrepreneurs on the simplified tax system income and income minus expenses, if there are employees, then the period is divided into:

1. Providing 2-personal income tax is the same as keeping records of IP on the simplified tax system income in 2020 without employees, that is, until April 30 of the previous year;
2. Submission of 6-NDFL - no later than the end of the next month for reporting period.

Such a boom. accounting implies that an individual entrepreneur has accrual skills:

• Funds for payment to the employee (twice a month);
• insurance premiums;
• Vacation and maternity allowances.

It is necessary to have these skills, or to transfer simplified accounting to a full-time accountant or an outsourcing company.

The employer must also provide information to:

1. FIU.
   • Information about persons subject to insurance (according to the law 385-FZ). Monthly (form С3В-М);
   • Quarterly reporting (RSV-1 form).
2. Rosstat. Detailed report on the internal regulations of the entrepreneur (form 1-IP). Every five years, or upon individual request.

Time limits and penalties for reporting

When discussing the time frame for filing tax return there is no difference in how to keep records of IP on the simplified tax system income minus expenses in 2020 and how to keep them in a simplified form with a rate of 6%. But significantly different in cases where there are employees in the state. General rule it is established that the annual report is submitted by April 30 of the current period.

Organizers of business bear certain responsibility for violation of the tax regime. IFTS, appealing articles 119 and 76 of the Tax Code, imposes fines for:

• Violation of the term of the accounting period, subject to payment of tax - 1000 rubles;
• Tax debt - from 20% to 40% of the debt amount.

Also, a fine may be imposed by the FIU for late submission or distortion of data in reporting in the forms:

• 2-NDFL. The fine varies from 100 to 1000 rubles;
• 6-personal income tax. A delay of 1 month is estimated at 1000 rubles. Any document not submitted is valued at five hundred rubles;
• RSV-1. Punishable by a fine of 500 rubles for the worker for whom the report is submitted.

For non-compliance with the requirements of Rosstat in 2020, a fine of 10 to 20 thousand rubles is imposed.

Despite the simple rules for keeping accounting for individual entrepreneurs, in order not to increase your expenses, you need to entrust accounting to competent persons.

Video: how to keep records of IP on the simplified tax system

An individual entrepreneur, as a person acting in the field of business, is obliged to systematically submit reports to the relevant authorities. It is recommended the first thing after registering a person as a subject entrepreneurial activity find out what kind of reports and how often this need will arise. This regularity directly depends on the type of taxation used by the entrepreneur, on the availability of employees, and, directly, on the very type of activity that the entrepreneur is engaged in.

One of the most important types of reporting is tax reporting. This process is carried out by submitting a certain package of documents to the relevant authority. tax service. Depending on the type of taxation used by the individual entrepreneur, the type of reporting itself is established.

An individual entrepreneur, as a tax payer, is required to file a declaration for a certain tax period. The form of the declaration directly depends on the type of taxation. For example, users of the unified agricultural tax submit the UAT Declaration annually, individual entrepreneurs staying on common system taxation choose the type of Declaration, depending on the tax period. Individual entrepreneurs, single tax payers, submit reports once a month, once a quarter, or once a year.

IP reporting on the simplified tax system also has its own characteristics. Most individual entrepreneurs choose this particular taxation system when registering, since it allows them not to pay other types of taxes (on the income of an individual, on property, etc.).

First of all, it should be noted that the reporting system for the simplified taxation system is carried out by submitting a declaration for one calendar year. That is, the tax period in this case is 12 months. It is necessary to submit a special Declaration on the simplified tax system no later than April 30 of the year following the reporting period. If the individual entrepreneur did not have time to file reports, then a fine is applied to him - 5% of the amount of unpaid tax for each month of such delay. In this case, even if several days have passed, the fine will be considered as a month. For example, an individual entrepreneur submitted a Declaration to the tax authority on June 3. The amount of his tax is 60,000 rubles. Accordingly, we calculate the amount of the fine by multiplying the amount of tax by 5%:

60,000 rubles * 5% = 3,000 rubles.

This is the amount of the fine for one month. Since more than one month has passed from the last day of filing the declaration, although less than two, the amount of the fine will be calculated for 2 months, that is:

3,000 rubles * 2 = 6,000 rubles.

IP reporting on UTII also has its own nuances. All users of the single tax on imputed income are also required to submit a special document to the tax authority at the place of their registration state standard- ENDV declaration. Unlike the previous type of reporting, this one is submitted quarterly. The last line for filing an UTII declaration expires on the 20th day of the month following tax quarter. Well, for example, if an individual entrepreneur submits a declaration for January, February and March, then the last day of delivery will be April 20.

If an entrepreneur, due to any circumstances, has not submitted such a document to the tax authority, then a fine of 5% is applied to him, calculated from the amount of tax for a certain period. That is, the principle of accruing a fine is the same as in case of violation of reporting under the simplified tax system.

IP financial reports

Very important point in the activity of an individual entrepreneur is the maintenance of financial statements. This concept includes fixing all financial transactions on physical and electronic media. This kind of reporting provides a fixation of all the actions that were carried out by the entrepreneur, the movement of assets. First of all, if financial statements is maintained in the proper form, this greatly simplifies the process of filling out tax returns and confirming the information set out in them.

The document that is maintained to record all ongoing operations is called the Book of Accounting for Income and Expenses. What is this book. First of all, it is necessary to indicate that it does not matter in what form it is conducted. Each entrepreneur chooses the method of its registration individually, based on his own convenience. For example, for those individual entrepreneurs who do not carry out a large number business transactions you can safely use the handwritten version. Individual entrepreneurs, whose activities are associated with a huge number of financial transactions, it is better to use the electronic version. This is due to the fact that it is easier to record actions and calculate the necessary indicators using computer programs which will greatly simplify this process.

Until 2013, such a book had to be registered at the place tax accounting. Today there is no need to carry out this action. There is an incomprehensible moment associated with the need to maintain such a document. Although in Tax Code nothing is indicated on the obligation to maintain a book of accounting for income and expenses, there is administrative penalty for the absence of such a document in the amount of 200 rubles.

There are a few basic rules you need to know about keeping such a book. First of all, such a document is created for each tax period. It must consist of title page, where the name, name of the entrepreneur, tax period and signature are indicated. In most cases, the book consists of two sections. The first is income. It denotes all operations related to profit. The second is expenses. Accordingly, it is intended to record activities that involve material costs.

All pages must be numbered and bound together. To confirm each operation indicated in it, documents confirming its implementation (for example, checks) are supported.

An important issue is accounting reports IP. Since 2011, a rule has been introduced that allows entrepreneurs not to submit such reports. If an individual entrepreneur keeps records of all income and expenses for his activities, but he does not have to submit accounting reports. This is independent of the taxation system used by the entrepreneur. The presence of a completed book of expenses and income allows him not to submit accounting reports.

Reporting deadline

Depending on the taxation system, the lines for filing reporting documents vary. Do not confuse filing dates with tax payment dates. For example, tax under the simplified system is paid in advance payments for quarters of the first nine months. The remaining amount is paid no later than the end of March of the following year. For example, if an individual entrepreneur must pay 5,000 rubles of tax per quarter, then he makes the first three payments at the end of these periods, and he must pay the last 500 rubles by March 30 of the next year. If there were no advance payments, then the entire amount is paid at the end. Reporting is submitted, as we considered, before April 30 of the next year for 12 months of the previous year, which are tax period.

Quarterly reporting is used for UTII. Here, too, it must be taken into account that the tax itself is paid no later than the 25th day of the month following the reporting quarter, and the reporting is issued before the 20th day of such a month. For example, an individual entrepreneur makes calculations for the first quarter of 2015. His monthly tax is 8,000 rubles. Accordingly, before April 20, he must submit to the tax authority a declaration on the payment of a simplified tax, and before April 25, he must pay the tax itself, in the amount of 24,000 rubles (8,000 rubles * 3 months).

IP reporting for employees

The package of documents that are required for reporting depends on the availability of hired force - an employee. sole proprietorship without employees this case much easier, since the only thing that is required of him is to submit a tax return on time, depending on the type of taxation. To confirm all the information specified in the IP declaration, you must have a stitched and numbered book of income and expenses.

IP with employees has a more complex reporting system. In addition to reporting to the tax service, by submitting a declaration corresponding to the type of taxation, there are two more types of reporting.

To begin with, we will consider what special documents an individual entrepreneur needs to submit to the tax service, provided that he has employees in addition to the declaration. First of all, it is necessary to submit a Reporting Form for IP on the average number of employees of IP. This document indicates the name of the individual entrepreneur, his identification code, the number of employees who are in labor relations with the individual entrepreneur. The head represented by the individual entrepreneur signs such a form, indicating the date on which such a number of employees was calculated. This document must be submitted by January 20 of each year.

Together with the form, another mandatory for submission to Pension Fund the document is a state-approved certificate 2-NDFL. Such a document is filled out for each employee who is in an employment relationship with an individual entrepreneur. it provides information about the name, nationality, address of residence, total income and taxes of the employee. Such an application must be submitted together with the register of information on the income of an individual. This document is a certificate from the tax service. The certificate and register must be submitted by April 1 of each year.

One of the types of reporting for an individual entrepreneur who has employees is the submission of documentation to the Pension Fund. By the 20th day of the second month of the quarter following the reporting quarter, it is necessary to submit to the pension service a state-approved form RSV - 1. In it, the individual entrepreneur indicates all taxes paid for each employee to the pension insurance fund.

The next body to which the individual entrepreneur is required to submit reports is the Fund social insurance. By the 25th day of the next month after the end of the quarter, it is necessary to submit state form 4 - FSS to the Social Insurance Fund. In it, the individual entrepreneur indicates all the amounts of contributions for the quarter paid for each employee to the insurance fund

IP on a patent

An individual entrepreneur whose number of employees does not exceed 15 has the right to use the patent taxation system. IP receives a patent for lines from 1 to 12 months of one calendar year.

The main feature of this patent is that the individual entrepreneur is completely exempt from the obligation to file a tax return. At the same time, it is enough for him to keep a book of accounting for income and expenses. The number of such books should correspond to the number of patents received. That is, for the period for which an individual entrepreneur received a patent, he does not report to the tax authorities by filing the usual declaration.

If an individual entrepreneur is also engaged in other activities for which he does not have a patent, then reporting must be submitted leaving the taxation system for this activity.

Zero reporting for IP

There are situations when it ceases to engage in its activities or suspends it due to the impossibility of paying taxes. In such cases, the reporting for the tax period is zero.

At the same time, not all taxation systems allow for zero reporting. If an individual entrepreneur uses a simplified tax system, then there will be no problems with the suspension of his activities. In the absence of income and expenses for the tax period, the IP has the right to file zero reporting.

But at the same time, users of the single tax on imputed income do not have such an opportunity. Tax inspector does not have the right to accept a UTII declaration from an individual entrepreneur, which will be an indicator zero reporting. This is due to the fact that an individual entrepreneur on such a taxation system is obliged to withdraw from tax records within 5 days from the date of termination of activity.

Zero reporting must be submitted not only to the tax service, but also to the social and pension insurance funds. It is submitted on the condition that for the entire tax period no taxes have been paid legally (lack of employees) to these services.

To simplify the work, you can download a special free program Business Pack, it already contains all the sample reporting forms.

Even at the stage of an idea for a business, a novice entrepreneur must determine for himself a number of important points regarding the practical implementation of his idea. Sources of funding, market niche and product characteristics should be as clear in the head of the entrepreneur as the employees he will hire or not hire, the technology for promoting a product or service, and the method of reporting.

Accounting for individual entrepreneurs for beginners can be a serious problem, as many businessmen simply do not want to bother with paperwork, believing that the practical side of the business is much more important. Such an attitude can involve an individual entrepreneur in unforeseen losses and ultimately lead to the liquidation (legally - closing) of the business.

IN economic theory There are four types of accounting and reporting, respectively: tax, management, financial and accounting. IN large companies and corporate associations, the functions of maintaining each of the types are divided among qualified employees, but the entrepreneur has such a luxury.

Often, an individual entrepreneur himself conducts the so-called accounting (all types of accounting together) and is very surprised if the tax or statistics refuse to accept reports due to minor inaccuracies and incorrect wording.

IP accounting, however, will not plunge into despair if the entrepreneur at the very beginning decides on some important points:

• what types of activities according to OKVED it will carry out in the first months of its economic activity;
• how much revenue is planned in general and separately for each type of activity;
• what tax regimes will be applied on certain types activities or in general: PSN, OSNO, USN, UTII, ESHN, etc.;
• how many employees need to be involved to achieve a given volume;
• to which social categories these employees will be assigned, and what benefits an entrepreneur can receive for them;
• Which social package, in addition to what is guaranteed by the state, the individual entrepreneur will be able to offer them now or after a while;
• in what territorial formations will the economic activity(do I need a new type of cash desk, what is the regional percentage for the simplified tax system);
• will there be a person among the employees to whom the individual entrepreneur will entrust the duties of filling out and processing tax returns, reporting to statistics, or will the employer do this on his own;
• whether the IP will involve employees of outsourcing organizations, including for bookkeeping;
• what licensed program SP intends to acquire / develop in the first months of work;
• whether the entrepreneur will use the online portals of public services / MFC and submit all the necessary reports via the Internet (for this, it will be necessary to obtain a qualified electronic signature) or will take everything on their own or through a trusted person.

This range of questions is far from complete. However, by answering them to himself before starting the procedure for registering individual entrepreneurship with the Federal Tax Service, a person will save time and money from the mistakes of chaotic management. accounting IP.

If an entrepreneur at the initial stage does not have the funds to hire his own or an incoming accountant who will manage several companies in parallel, he can purchase accounting for beginners, a self-instruction manual, take a course of video tutorials, or simply get a hand in trading programs, like 1C in different variations or Sail.

The least expensive way in terms of money and the most time-consuming is filling out reports, forms and a journal of cash transactions on your own. The employer and employee in one person has the opportunity to control all stages of documentary production and track the difficulties that arise. If an individual entrepreneur does not have employees and works on a simplified or imputed basis, this option is the most optimal for him.

When conducting accounting for individual entrepreneurs in the main mode or when combining tax regimes according to different types activities, difficulties can arise much more and it is better for a novice individual entrepreneur to involve an accountant from outside. It is not necessary to take him to the state, it is enough to conclude an agreement for the provision of permanent services on a paid basis. Of course, there is a risk that a person may turn out to be a fraudster, but few people are immune from this.

One of the most convenient options is to do bookkeeping online: on a smartphone, laptop, etc.

In order to systematically submit reports and use free public services, it is necessary to take two important steps in the process of registering a business:

1. Purchase a qualified electronic signature and install a program for its introduction into electronic documents(JavaScript, etc.).
2. Open a bank account as an individual entrepreneur and get access to your personal account.

The legislation does not oblige an individual entrepreneur to do either the first or the second, however, these steps can make it much easier for an entrepreneur to live in further business activities.

Federal Law No. 402-FZ itself does not require private business to keep accounting for individual entrepreneurs in the broad sense of the word, however, an entrepreneur must still submit reports to the tax, MHIF and FSS in the same way as regularly pay taxes and insurance premiums for yourself and for your employees.

Regardless of the chosen tax regime, each individual entrepreneur is obliged to keep the Book of Income and Expenses (KUDiR), enter the appropriate deadlines into it and store it for a possible, but optional, audit by regulatory authorities.

You can conduct KUDiR either by hand with black ink in a lined journal or a regular notebook, or on a computer in Excel spreadsheet, and then at the end of the reporting period, print and staple in a notebook. Sheets must be numbered, and on the last page the total number of sheets must be indicated. It is necessary to keep the document for at least five years, even if there was not a single check during this period.

The list of other documentation is determined based on the number of employees and the selected tax regime.

If the entrepreneur did not submit an application for the transition to another regime at the same time as registering the IP, he will automatically be assigned the main one (OSNO). This regime involves payments on personal income (personal income tax), deductions for value added (VAT report) and on property.

In addition to filling out the book of income and expenses, the entrepreneur will have to fill out during the calendar year:

• sales book;
• shopping book;
• depreciation allowances (AMO) for fixed assets.

The advantage is that it is possible to significantly reduce income tax due to depreciation, the disadvantage is that it is not always enough to be a talented businessman to fill out the documentation correctly. You need a trained eye of a business executive and experience in communicating with controlling services. In other words, it is necessary to attract a permanent or visiting accountant.

Simplified accounting is much easier. The report is based on the calculation of 6% of income in the "Income" subsystem and 15% in the "Income minus expenses" subsystem. The first subsystem of taxation does not even require special skills in mathematics - everyone can calculate six percent of the amount of all income.

The second subsystem “Income minus expenses” is a bit more complicated than the first one, since it assumes that the entrepreneur will keep a systematic record of both income and expenses, and also classify expenses into two categories: those due to which it is possible to reduce the tax, and those due to which this can't be done.

Entrepreneurs on a single imputed income and a patent must also take into account income. The main difference between these taxation systems and others is that for each type of activity, the individual entrepreneur must calculate the tax separately.

A number of difficulties may arise if some activities are accounted for under the SIT, and others under the simplified tax system. In this case, it is better to seek help from professional accountant or for consultations on the online portal.

Answer the question of how to do your own business accounting step-by-step instruction 2019 will be given below.

Step 1. The decision to register an individual entrepreneur must be final and irrevocable. If a person initially decided that business is good and received an extract from the USRIP, and then worked for a month and a half and quit everything, the regulatory authorities will not be happy about this. Even if economic activity is not carried out, a registered individual entrepreneur is obliged to draw up empty reports and pay mandatory insurance premiums for himself.

Step 2. An initial business plan, or at least an indicative cost and income plan, must be drawn up.

Step 3. It is necessary to choose a taxation system and switch to it either immediately upon registration (if the Federal Tax Service permits), or within 30 working days after the date of registration with the tax office. If the tax authorities have not received and accepted the application for changing the tax regime, the individual entrepreneur will by default be considered a payer under the OSNO.

Step 4. At the very beginning, it is necessary to decide who will be responsible for maintaining business accounting and how much an entrepreneur is willing to spend on it on average. If funds are limited, but accounting at an individual entrepreneur looks like a Chinese letter, it is better to involve an outside accountant or use online services.

If the salary of a full-time accountant does not equal half of the budget, and accounting is carried out for several types of activities and taxation systems, it is better to hire him.

Step 5. Combining the main labor activity and entrepreneurship does not leave the entrepreneur free time. The choice in favor of the services of an accountant is obvious.

Step 6. For timely filing of reports and making advance and basic payments, it is necessary to have payment schedule in paper or in electronic format and regularly reconcile the dates with those specified in the current tax and pension legislation.

Step 7. It is best to download reporting forms that are submitted to regulatory authorities on the public services portal. Do not allow errors, blots, typos and typos. Information must be true and supported primary documents(BKO, checks, acts, TTK, etc.).

Step 8. Posting of goods must be documented. It is necessary to keep records of cash transactions, since in 2019 almost all individual entrepreneurs were obliged to install a cash register with a network connection and the ability to transfer information to the tax office online.

Step 9. It is necessary to store all electronic and printed documents (cheques, payments, receipts), inspection protocols, etc., even if this is not required by law. All agreements and transactions with counterparties (suppliers, buyers, banks, non-financial organizations, associations, services, etc.) must be made in writing.

Step 10. It doesn't hurt for an individual entrepreneur to reconcile their payments and debts with the tax and insurance services from time to time. No matter how ideally the entrepreneur draws up reports and pays regularly, the debt may appear due to the human factor or purely for technical reasons.

A scheme for a novice entrepreneur is given. If you follow all the points step by step and methodically, there should be no problems with accounting. You should not take the refusals of the Federal Tax Service and the Compulsory Medical Insurance Fund to accept certain reports as a personal insult. Employees of these services act according to the letter of the law and simply do their job, just as an entrepreneur does his, wanting to achieve his goals.

One of the most common and simplest taxation regimes, which are more often applied individual entrepreneurs, especially at the stage of opening your business - this is the simplified tax system "Income". Let us consider it in more detail how accounting is kept for this type of taxation.

The choice of the tax regime is a very important moment both in case of an LLC and in the course of doing business, because right choice can save you a lot on taxes. In addition, it requires certain knowledge and skills, and this tax regime can be mastered even by a beginner in this business.

The main charm of such a system as the simplified tax system "income" is its simplicity. In contrast to his colleague - the simplified tax system "Income of mines
us expenses ”for tax purposes, only income is taken into account, expenses under the simplified tax system in this case are not taken into account. This, in turn, does not require special knowledge, because not all expenses can be taken into account under the simplified tax system.

Basically, when calculating the tax, a rate of 6% is applied from the income received by the organization or individual entrepreneur, however, in new declaration on the ONS, effective from April 10, 2016, introduced the ability to establish preferential interest rate by tax. Thus, in some regions a preferential rate of 0% may be established, for example, in the Crimea.

It is generally accepted that this tax regime is beneficial until expenses exceed 50% of operating income, after which it is worth switching to accounting for the simplified tax system “income reduced by the amount of expenses”. More than , combining with other tax regimes and other general information can be found in this article.

Taxes and deductions

There are not very many deductions and payments for taxes, they are as follows.

Payments to the pension fund

If an individual entrepreneur works on his own, then he must pay the fixed payments established by the state to the Pension Fund for himself, as well as 1% to the Pension Fund, from the amount of income that exceeds 300 thousand rubles, described in more detail in our separate article. It is also necessary to pay payments to the FIU for employees, if individual entrepreneurs have them, organizations always have employees - at least a director.

Individual entrepreneur contributions for oneself can be paid as a sum, immediately for a year, or divided evenly for each quarter. The latter option is more profitable, since you will not need to withdraw the entire payment amount from circulation, but you will do it gradually.

But if you still decide to make one payment, for example, in January, then, unlike, you can reduce the tax amount by it, since the calculation is carried out on an accrual basis.

Advance payments under the simplified tax system

Entrepreneurs and organizations must make quarterly tax payments paid in advance. At the same time, advance payments under the simplified tax system "income" and the simplified tax system "income minus expenses" are calculated in the same way. The difference is only in the order of formation of the tax base.

All advance payments are divided into 4 parts per year and paid in ¼ parts quarterly, while they are calculated on an accrual basis from the beginning of the current year. The taxpayer independently calculates these amounts based on the amount of income received, while reducing them by the amount of insurance premiums transferred to the funds for the same period, depending on whether he has employees or not.

AP \u003d (the amount of income for the period from the beginning of the year) * (tax rate) - (the amount of payments to the Pension Fund, also considered from the beginning of the year) \u003d payment for the period - the amount of AP for previous period(for the first quarter they are equal to zero).

First quarter. First, income for the first quarter is considered, multiplied by the tax rate, usually 6%, reduced by the amount of contributions to the Pension Fund, the amount received is paid to the budget.

Second quarter. The amount of income is taken on an accrual basis from the beginning of the year, i.e. for the period from January to June, multiplied by the rate, the amount of payments to the Pension Fund for the period from January to June is deducted. Then the down payment payment for the first quarter is deducted.

The third and fourth quarters are considered the same as the second.

We give an example of the calculation below.

Deadline for payment of advance payments under the simplified tax system:

Reducing the simplified tax system by the amount of contributions to the PFR

Organizations and individual entrepreneurs have the right to reduce the amount of tax by the amount of insurance contributions transferred to the pension fund. At the same time, the main criterion for individual entrepreneurs will be the presence or absence of employees, since the order of reduction will be different. There is no difference for an LLC, since there are always employees in the company, even if there is only one director.

STS 6 percent tax reduction 2017 IP without employees

If an individual entrepreneur works on his own, and he does not have employees, even those registered under civil law contracts, then the tax can be reduced by the entire amount of fixed payments of the individual entrepreneur for himself in the FIU. However, if you accept at least one worker, the situation changes radically.

Example #1. Sergeev A.V. works on his own, without employees, for the first quarter he earned a total of 127 thousand rubles. During the same period, he paid 3,500 rubles for himself in funds. Apply as follows:

1. Calculates the preliminary tax amount - 127,000 * 6% = 7620 rubles.
2. We apply deductions, from the amount received we deduct payments to the Pension Fund and the Compulsory Medical Insurance Fund: 7620 - 3500 \u003d 4120 rubles. This amount will need to be paid to the budget.

Example #2. Let's assume that the same Sergeev in the first quarter earned not 127 thousand rubles, but only 25,000 and also paid 3,500 rubles to the funds.

1. The tax will be 25,000 * 6% = 1,500 rubles.
2. We apply deductions, since their amount exceeds the calculated figure, i.e. 3500 is more than 1500 so we don't have tax to pay. 1500 - 3500 = 0 rubles. At the same time, the remaining difference of 2000 rubles. we will be able to apply as a deduction in subsequent quarters.

Important! If the entrepreneur worked himself, and then, even if he temporarily hired an employee, then all payments for the year must be recalculated and paid based on the amounts paid to the Pension Fund for employees! That is, as described below, it will be possible to reduce the tax by no more than 50% on payments to the Pension Fund for employees.

USN 6 percent tax reduction 2017 IP with employees, LLC

If an entrepreneur employs employees at his place, or in the case of an LLC that always has employees, then the STS “income” tax can be reduced by a maximum of 50% of the amount of insurance premiums transferred to the Pension Fund for employees. Moreover, in the case of individual entrepreneurs, the transferred amounts do not reduce the tax for themselves - this is very important!

Example #1. IP Sergeev earned 127 thousand rubles in the first quarter. He has 2 employees, for whom he paid 10,000 rubles to the funds, and paid 3,500 rubles for himself. How to count in this case?

1. We calculate the amount of tax, also multiply the income by the rate, we get: 127,000 * 6% = 7620 rubles.
2. Since in this case no more than 50% of the tax amount can be deducted by paying deductions to the FIU, it is necessary to take half of the calculated figure and compare it with deductions for employees. 7620 /2 =3810 rub. Since the received amount of 3810 is less than the deductions of 10 thousand rubles, in this case we have the right to reduce the tax by only half. Payable will be 7620 - 3810 = 3810 rubles.
3. The rest of the unused deductions 10,000 - 3810 = 6,190 can be applied in subsequent quarters.

Important! The tax under the simplified tax system for individual entrepreneurs without employees is reduced by 100% of the amount of transfers to the Pension Fund for themselves, and for individual entrepreneurs with employees and LLC - by no more than 50% of the amounts transferred to the Pension Fund for their employees. Also, entrepreneurs have the right to reduce taxes by the amount of the contribution to the Pension Fund - 1% on profits of more than 300 thousand rubles. IFTS nevertheless began to attribute these amounts to fixed payments.

An example of the calculation of advance payments for the simplified tax system "income"

As an example, let's take two situations when an entrepreneur has no employees, as well as for an LLC, an individual entrepreneur with employees.

sole proprietor without employees

We take into account that in this case the entrepreneur reduces taxes on the amount of insurance premiums transferred for himself by 100%.

Month	Reporting period	Income, rub.				Advance payment on USN
January	1st quarter	35 000	135 000		6 997,50	1 102,50
February		45 000
March		55 000		6 997,50
April	half year	70 000	425 000		13 995,00	10 402,50
May		95 000
June		125 000		6 997,50
July	9 months	150 000	925 000		20 992,50	23 002,50
August		170 000
September		180 000		6 997,50
October	In a year	195 000	1 575 000		40 740,00	19 252,50
November		220 000
December		235 000		19 747,50

First quarter:

1. Income amounted to 135,000 rubles. multiply by 6% of the tax, we get 8100 rubles, this is the preliminary amount of the tax.
2. Since the amount received is greater than the amount of transfers to funds, then we use the deduction in full
3. Now we subtract from this amount the value of payments to funds, we get 8100 - 6997.50, our advance payment will be 1,102.50.

Important! If the amount of tax were less than the amount of payments to the funds, for example, it was 4000 rubles, in this case the amount of the advance payment would be zero, since 4000 - 6997.50 = 0. At the same time, we could reduce the tax by 2997.50 for subsequent periods.

Second quarter (similarly, we calculate the third quarter):

1. We need to take the cumulative income for the six months, multiply by the tax rate, we get 425,000 rubles. * 6% = 25,500 rubles.
2. We compare our deduction (payments to the Pension Fund) with the amount received, 25,500 is more than 12,826.66, so these payments are accepted for reduction in full.
3. Now subtract payments to funds for the same period, we get 25,500 - 13,995 = 11,505.00.
4. Now it is necessary to take into account that we have already paid 1,102.50 in the first quarter, so for the second quarter we should pay: 11,505 - 1,102.50 = 10,402.50 rubles.

Fourth quarter:

1. We take the income received on a cumulative basis for 9 months and calculate the tax: 1,575,000 * 6% = 94,500.
2. We compare the obtained value with the deduction (payments to the FIU and compulsory medical insurance): 94,500 is more than 40,740. Therefore, the amount of payment to the funds is accepted for deduction in full.
3. In the 4th quarter, we paid contributions, fixed payments of individual entrepreneurs for ourselves in a fixed amount, based on the minimum wage, as well as 1% from an excess of income of 300 thousand rubles. Thus, the amount of contributions was 6997.50 + 12750.00 = 19 747.50.
4. We apply deductions: 94,500 - 40,740 = 53,760.
5. Subtract from the received amount the previously paid advance payments: 53,760 - 24,105 - 10,402.50 - 1,102.50 = 19,252.50

As a result, it will be necessary to pay 53,760.00 for the year.

Attention! An example in Excel format can be downloaded from this link. You just need to substitute the values ​​​​into it and it will calculate everything automatically.

LLC and sole proprietorship with employees

Let's take the same income figures as in the example above. Let us take into account that in this case taxes are reduced by the amount of payments to the funds for employees. Also, as an example, let's take that the wage fund is 40% of income for a certain number of employees. The amount of contributions from the salary is 30%, we will enter it in the table.

Month	Reporting period	Income, rub.	Gross income, rub.	Monthly payments to funds Individual entrepreneur for himself, rub.	Payments to IP funds for themselves on an accrual basis, rub.	Advance payment on USN
January	1st quarter	35 000	135 000	4200	16 200,00	4050
February		45 000		5400
March		55 000		6600
April	half year	70 000	425 000	8400	34 800,00	8700
May		95 000		11400
June		125 000		15000
July	9 months	150 000	925 000	18000	60 000	15000
August		170 000		20400
September		180 000		21600
October	In a year	195 000	1 575 000	23400	78 000,00	19500
November		220 000		26400
December		235 000		28200

The calculation is built as follows:

First quarter:

1. We multiply the income received in the quarter by the tax rate, 135,000 rubles. * 6% = 8100. This is our input tax.
2. We compare ½ of the received number with the amount of deductions to funds, 8100/2 = 4050 less than 16200 rubles. therefore, we cannot completely reduce the amount of deductions, but only by 4050. Why half? Because the deduction cannot exceed 50% of the amount of the original tax, i.e. 4050 rubles (we divide the initial tax by 2 - this is 50% of the maximum allowable reduction).
3. The advance payment will be equal to 8100 minus maximum value subtraction 4050, we get 8100 - 4050 = 4050.

Second quarter (subsequent periods are considered similar):

1. We also preliminarily consider the tax as a cumulative total, we get 425 thousand rubles. * 6% = 25,500 rubles.
2. We compare ½ of the received number with the amount of payments to the funds, 25,500 / 2 \u003d 12,750 is less than 34,800, so we can also take only part of the payments to decrease in the amount of 12,750 rubles.
, .

Organizations must keep accounting records in full.