General taxation system for individual entrepreneurs. What taxes does an individual entrepreneur pay on the usn? What taxes does an individual entrepreneur need to pay in

Good afternoon, dear individual entrepreneurs!

2017 has already arrived, which means we need to think now about what taxes and contributions we will pay. In this article we will look at a simple case for an individual entrepreneur on the simplified tax system of 6% without employees.

Before reading the article further, I strongly recommend subscribing to my site news, as there will be a LOT of changes in 2017. This will happen because as of January 1, 2017, mandatory contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are collected by tax authorities (and not by the Pension Fund, as was previously the case).

In a word, be sure to subscribe and follow the news, as there will be a lot of changes.

So let's get started

Individual entrepreneurs on the simplified tax system 6% without employees pay the state two types of payments:

1. Tax according to the simplified tax system

This is a tax according to the simplified tax system, which is equal to 6% of all income (and not of net revenue, as many people think). For example, if an individual entrepreneur received an income for 2017 in the amount of 1,000,000 rubles, then be kind enough to pay 60,000 rubles of tax according to the simplified tax system.

With this, I think everything is clear.

Naturally, it will be possible to make deductions from tax under the simplified tax system for mandatory contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. But this is a topic for a separate guide (see below).

By the way, I recently launched a calculator to calculate tax according to the simplified tax system for individual entrepreneurs at the simplified tax system of 6%. You can watch the video instructions and then check it in action.

2. Mandatory contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund “for oneself”

Let me remind you that we are considering an example of an individual entrepreneur on the simplified tax system of 6% without employees. Then, in addition to the tax according to the simplified tax system, we are required to make two more mandatory contributions:

1. For compulsory pension insurance “for yourself” (in the Pension Fund of Russia);
2. For mandatory health insurance“for yourself” (in the FFOMS);

And this is where the fun begins, since from January 1, these contributions are already collected by the Federal Tax Service (that is, the Tax Service of Russia).

Accordingly, the BCC and details in payment orders and receipts have changed. Under no circumstances use old receipts or payment orders as a sample, as you will simply send money in an unknown direction. And then you get tired of looking for where they went...

By the way, you can watch a short video in which I talk in great detail about the mandatory contributions of individual entrepreneurs to the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2017:

Which CBCs do you need to pay insurance premiums for in 2017?

• For compulsory pension insurance “for yourself” 182 1 02 02140 06 1110 160
• For compulsory medical insurance “for yourself” 182 1 02 02103 08 1013 160
• At the end of 2017, for 1% of the amount exceeding 300,000 there is no separate BCC and it coincides with the BCC for pension insurance contributions: 182 1 02 02140 06 1110 160

1. Fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2017

It is already known that the minimum wage for 2017 will be 7,500 rubles.

Which means:

If you compare it with mandatory contributions for yourself in 2016, you can see that they will increase by several thousand. Let me remind you that I gave a detailed schedule for 2016 in this article:

Also keep in mind that contributions to the Pension Fund depend on the total revenue for 2017. There are two options:

Option No. 1: annual income LESS than 300,000 rubles

In this case, the individual entrepreneur will pay only the following fixed amounts to the Pension Fund and the Federal Compulsory Medical Insurance Fund:

1. Contributions to the Pension Fund for oneself (for pension insurance): (7500*26%*12)=23400 rubles
2. Contributions to the FFOMS for yourself (for health insurance): (7500*5.1%*12)= 4590 rubles
3. Total for 2017 = 27,990 rubles

And let me remind you once again that starting from 2017, fixed contributions must be paid not to the Pension Fund and the Federal Compulsory Medical Insurance Fund, as was previously the case, but to the Federal Tax Service.

Option No. 2: annual income MORE than 300,000 rubles

Accordingly, you will have to pay another 1% of the amount that exceeds 300,000 rubles.

For example, our individual entrepreneur earned 1,000,000 rubles using the simplified tax system of 6%.

• This means that such an individual entrepreneur must pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund (see amounts above)
• And he must also pay 1% * (1,000,000 – 300,000) = 7,000 rubles.

Of course, there is a limit “from above” on contributions to the Pension Fund

And it is calculated according to the following formula:

8 minimum wage * Tariff * 12 months

Important:

In case of failure to submit reports, including zero reports, to the Federal Tax Service insurance premiums will be calculated from 8 minimum wages

7500 * 8 * 26% * 12 = 187200 rubles 00 kopecks

Bottom line

Dear colleagues, it is clear that this is a general scheme for 2017, which may have many nuances that beginner entrepreneurs so often stumble over...

I repeat that in 2017 there will be a LOT of changes for individual entrepreneurs.

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to know about new laws and important changes:

Dear readers!

Ready detailed step by step guide on opening an individual entrepreneur in 2020. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

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"How to open an individual entrepreneur in 2020? Step-by-step instructions for beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs ( brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2020
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Dear entrepreneurs!

Due to the fact that since 2017, the tax payment obligations of private entrepreneurs and companies have been transferred to the Federal Tax Service, businessmen are interested in what contributions an entrepreneur (IP) pays in 2017. Taxation of individual entrepreneurs has not undergone significant changes, but some features should be taken into account when calculating mandatory contributions.

Tax changes in 2017

The main changes in taxation are related to the transfer of obligations to the Federal Tax Service: if previously individual entrepreneurs made mandatory payments to the Pension Fund and non-budgetary organizations, then since 2017 all powers are vested in the Tax Service.

When paying fees, it is necessary to transfer funds to new details, since the code budgetary organization(KBK) The Federal Tax Service differs from the KBK of the Pension Fund of the Russian Federation and other departments:

• 18210202140061110160 – OPS;
• 18210202103081013160 – compulsory medical insurance;
• 18210202140061200160 – 1% excess.

These details must be included in receipts (payment orders). Contributions for individual entrepreneurs transferred under the previous BCC in 2017 will not be taken into account and will not be credited to the Federal Tax Service.

Individual entrepreneurs' contributions to the Pension Fund have now been changed to contributions to the Federal Tax Service. The transfer of powers from the Pension Fund and subordinate services is associated with improper execution of powers to pay mandatory contributions by payers. During the period from 2011 to 2016, the debt on insurance contributions to the Pension Fund grew to 200 billion rubles (by 600%), which indicated the need to change the responsible organization. Other services, FFOMS and Social Insurance Fund, also experienced difficulties with non-payment.

What contributions does an individual entrepreneur pay in 2017?

For the Federal Tax Service, the new area of ​​responsibility did not come as a surprise: previously paid contributions under the Unified Social Tax (unified social tax) were under the authority of the Federal Tax Service. Apart from the transfer of powers, there are no significant changes for individual entrepreneurs: the deadline for paying taxes remains the same, the reporting and calendar periods are calculated the same way. Pension contributions of individual entrepreneurs are now called fixed contributions of individual entrepreneurs to the Federal Tax Service - but the essence of the contributions remains the same. Insurance premiums for individual entrepreneurs are voluntary and are paid only at the request of the entrepreneur himself: those related to maternity and health insurance. Contributions for entrepreneurs are regulated by Art. 430 Tax Code of the Russian Federation.

Individual entrepreneur contributions without employees

In addition to the fact that individual entrepreneurs’ contributions to the Pension Fund have now been transferred to the Federal Tax Service, changes have affected the amount of payments. Due to the increase in the minimum wage to 7,500 rubles, contributions can now be calculated as follows:

1. medical insurance – 7500*5.1%*12 = 4590 rubles;
2. pension insurance – 7500*26%*12 = 23400 rubles.

The total tax amount to the Federal Tax Service for 2017, paid by individual entrepreneurs without fail, is 27,990 rubles.

Quarterly contributions to the Federal Tax Service are as follows:

1. ¼*4590 =1147.50 rubles.
2. ¼*23400 = 5850 rubles.

When paying, you must adhere to time restrictions:

• 1st quarter – 01.01.17-31.03.17;
• 2nd quarter – 04/01/17-06/30/17;
• 3rd quarter – 07/01/17-09/30/17;
• 4th quarter – 01.10.17-31.12.17.

There are additional contributions paid by individual entrepreneurs in the case of total income for the year exceeding 300 thousand rubles in the amount of 1% of the excess amount. Individual entrepreneurs must transfer contributions for themselves before 04/01/2018.

Additional individual entrepreneur contributions in 2017 are calculated as follows:

(DG-300000)/100, where DG is the individual entrepreneur’s income for the year.

Those. with total annual revenue of 1 million rubles, the individual entrepreneur is obliged to transfer 7 thousand rubles to the Federal Tax Service:

(1000000-300000)/100=7000 rubles.

Beginning entrepreneurs often resent the additional burden, as they believe that the higher the profit, the more contributions the state will have to pay. But there is an upper limit, which is 187,200 rubles. If 1% of the excess income for the year is more than 187.2 thousand rubles, then the entrepreneur makes this payment in the specified amount.

The amount of the maximum limit depends on the size of the minimum wage and is calculated using the formula:

8 minimum wage*26%*12.

Is it possible to reduce the tax amount? As in 2016, in 2017 entrepreneurs have the right to reduce the amount of payments to the budget. Those individual entrepreneurs who did not acquire a patent can reduce the amount by contribution, i.e. on the taxation systems simplified tax system, UTII, OSNO and unified agricultural tax. The most profitable option for reducing payments is for individual entrepreneurs without employees with a simplified tax system of 6%. In this case, mandatory payments (27,990 rubles) and over-limit contributions (1% of the excess amount) are deducted from the 6% income tax amount.

A tax reduction of up to 50% is available to individual entrepreneurs with the simplified tax system for income and UTII. Individual entrepreneurs with other taxation systems take into account paid contributions (as expenses).

Contributions of individual entrepreneurs with employees

If an entrepreneur uses hired labor in business, then in addition to mandatory payments to the Federal Tax Service for himself, he must make individual entrepreneur contributions for employees. In 2017, the maximum amount of contributions for hired workers was increased again, if reached, contributions are paid at a preferential rate. There is no upper limit for health insurance (FFOMS), and for pension contributions and maternity contributions the limit is 876 thousand and 755 thousand rubles, respectively.

The interest rate on tariffs has not changed:

1. 22% - for pension contributions.
2. 2.9% - for maternity;
3. 5.1% - for health insurance.

In total, the total amount of tax payments for each employee is 30%.

The changes also affected the reporting form. If for individual entrepreneurs without employees the obligation to submit reports on Pension Fund contributions, FFOMS and Social Insurance Fund are absent, then entrepreneurs using hired labor are required to provide data to the Federal Tax Service using a new form. Individual entrepreneurs with less than 25 employees submit a report in paper format by the 15th of the month. Entrepreneurs with at least 25 employees must provide information on contributions to the Federal Tax Service electronically by the 20th.

Instead of RSV-1, 4-FSS, RSV-2 and RV-3, a single calculation is used for all insurance premiums, combining all previous reports.

In 2017, due to an increase in the minimum wage, the amount of mandatory contributions for individual entrepreneurs increased. Payments should now be transferred to the details of the Federal Tax Service, which was transferred to administer all contributions from entrepreneurs from 01/01/2017. For individual entrepreneurs with hired employees, the upper limits for taxes of the Pension Fund and the Social Insurance Fund have increased, and a new form reporting - a unified calculation of insurance premiums for individual entrepreneurs.

Last update: 03/06/2020

Reading time: 11 min. | Views: 14487

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 reporting must pass 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 in various areas, and such an area as taxation also did not stand aside.

For different categories entrepreneurs are offered the 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 under different taxation systems.

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 the ins and outs of paying taxes for 2020? 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 for himself one of the following systems and modes:

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

General mode is provided for everyone individuals and obliges them to pay tax on all their income. UTII is used 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(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 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 the use 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;
• Type of activity. The list of such species is established separately in each region;
• Lack of contracts trust management or 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 at the moment these include:

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

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, clothes, watches, household appliances, issuance of 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 the simplified taxation system and a return 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);
• Revenue limit for 9 months current year(which announces the planned change in the taxation system) also became 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 carpet products, felted shoes, handicrafts, etc. can be carried out under the patent regime. sausages, agricultural implements, cooper's ware, pottery, eyeglass optics, wooden boats and business cards. 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 patent system taxation:

• the mode is available only to 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 of July 21, 2014, since 2015, with the exception of patents for road transportation and retail distribution, the region of validity of the patent 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 2020, this coefficient was set at 1.592 (in 2019 it was 1.518 ) , accordingly, the maximum value of PVGD for PSN is equal to 1,592,000 rubles.

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

• for road transport and maintenance 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 the sales area or the service area, the number of vehicles, 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;
• absence of reporting by filing a tax return, as a result, saving time and costs arising from its filing and verification;
• with the exception of patents for catering services, retail trade and rentals real estate, fees for social insurance employees are not paid in 2020. All that remains is pension and health insurance, in the amount of 20% of their accrued wages.
• Unlike the UTII system, 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 or catering, 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 the 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 lies in the exemption from paying such tax payments as:

• 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, 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 use in your activities water resources or objects;
• 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 the 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 that are not used as residential and are designed to accommodate retail space, various offices, premises for the provision of catering and consumer services, in accordance with the cadastral registration certificates of real estate objects or technical documentation of such objects. This category also includes premises that are actually used for these purposes, but can be classified as residential.

Land tax

According to the tax notice, individual entrepreneurs are required to pay land use tax, 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 of 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 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 submit tax reports to the relevant authorities on time and in accordance with the rules established by law.

The reporting that must be submitted to the entrepreneur is determined, first of all, by the chosen tax 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 establishes strict deadlines for filing tax reports, 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	Brief 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.	A single tax that 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 taxation 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 an individual entrepreneur owns a plot of land, then he 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 to 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 to 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;
• before the 25th of the next month in electronic form.

Calculation must be provided to 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 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 by type 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 2020 💸

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 are: in the Pension Fund of Russia - 29,354 rubles. and to the Compulsory Medical Insurance Fund - 6,884 rubles. In 2020 they are: in the Pension Fund of the Russian Federation - 32,448 rubles. and to the Compulsory Medical Insurance Fund - 8,426 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 and 2020

Since 2017, all insurance premiums are controlled by the Federal Tax Service, not the Pension Fund of Russia, and are paid even if the organization’s activities there was 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 for the year are no longer tied to the minimum wage.

Payments for individual entrepreneurs to the Compulsory Medical Insurance Fund

In 2019, individual entrepreneurs must pay a permanently established contribution in the amount of 6,884 rubles to the Federal Compulsory Medical Insurance Fund. per year. In 2020 - 8426 rubles.

If the income for a year of work of an entrepreneur below 300 thousand rubles , paid only 2 (two) payment for yourself .

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 into 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:

1. Self-employed citizens.

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.

1. Contributions to the Pension Fund.

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 quickly learn about all the changes, but the 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 sanctions for late payments. This was partially done by moving the reporting deadline to the 30th 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% (pension contribution rate) * 12 months = 19356.48 rubles.
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 of payments = 27990 rub.

Still, you shouldn’t be too scared 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.

1. Changing the restrictions of the simplified tax system

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, and 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.

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

1. Box office

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 the new standard must be carried out before 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.

1. Strict reporting forms

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.

Good afternoon, dear readers.

Not long ago, an article appeared on our website about what kind of reporting an individual entrepreneur submits to the simplified tax system without employees in 2017 (). Now let’s look in more detail at the question of what taxes and contributions an individual entrepreneur without employees will pay in 2017.

For clarity, consider a specific case:

1. IP on simplified tax system 6%
2. No and there were no employees
3. The individual entrepreneur operated throughout 2017 (that is, from January 1, 2017 to December 31, 2017).

Let's start with the fact that in this case the individual entrepreneur is obliged to make mandatory insurance contributions for pension and health insurance

For the full year 2017, these payments will be:

3. Total for 2017 = 27,990 rubles

These fees can be paid immediately, but most individual entrepreneurs prefer to pay these fees quarterly with the following deadlines:

1. for the 1st quarter of 2017: from 01/01/2017 to 03/31/2017
2. For the 2nd quarter of 2017: from 04/01/2017 to 06/30/2017
3. For the 3rd quarter of 2017: from 04/01/2017 to 09/30/2017
4. For the 4th quarter of 2017: from 10/01/2017 to 12/31/2017

But the main thing to remember is that these fees must be paid strictly before December 31, 2017.

If the annual income of an individual entrepreneur is more than 300,000 rubles per year

In addition, if an individual entrepreneur received an income of more than 300,000 rubles per year, then he is obliged to pay an additional contribution to pension insurance in the amount of 1% of the amount exceeding 300,000 rubles per year.

For example:

An individual entrepreneur using the simplified tax system of 6% without employees received an income of 1,500,000 rubles for the entire 2017.

This means that in addition to mandatory insurance contributions:

1. Mandatory contribution to pension insurance: 23,400 rubles.

2. Mandatory health insurance premium: 4590 rubles

Our individual entrepreneur must additionally pay:

(1,500,000 – 300,000)X1%=12,000 rubles.

If the individual entrepreneur received less than 300,000 rubles in income per year, then he only pays mandatory insurance premiums:

1. Mandatory contribution to pension insurance: 23,400 rubles.

2. Mandatory health insurance premium: 4590 rubles

But that's just brief description situations with individual entrepreneur contributions, and we recommend that you get acquainted with additional options on the topic of mandatory individual entrepreneur contributions, since there are many other subtleties and nuances that you also need to know.

Be sure to read them:

Tax according to the simplified tax system

Also, the individual entrepreneur from our example pays tax according to the simplified tax system in the amount of 6% of all income. Expenses are not taken into account.

Let’s continue our study using the example of an individual entrepreneur who earned 1,500,000 rubles a year.

1,500,000 X 6% = 90,000 rubles per year.

But that’s not all, an individual entrepreneur using the simplified tax system “income” can fully deduct contributions for compulsory health and pension insurance from this tax, provided that they were paid strictly until December 31, 2017.

90,000 – 27,990 = 62,000 tax according to the simplified tax system for 2017, taking into account deductions for mandatory insurance contributions made in 2017.

One important point:

The reader may rightly ask: “Is it possible to deduct from tax under the simplified tax system an additional contribution in the amount of 1% of the amount exceeding 300,000 rubles per year? How to take into account 12,000 from your example?”

Yes, you can deduct this additional contribution from the tax according to the simplified tax system. True, there is one nuance here.

1. If you paid 1% during 2017, then it can only be deducted from the tax according to the simplified tax system for 2017. This is done by many individual entrepreneurs who do not wait until the end of the calendar year.
2. If you pay 1% after the end of 2017, then this contribution can be deducted from the tax under the simplified tax system for 2018. This is very important! By the way, this payment will need to be paid in full before April 1, 2018.

And one more important point

Tax according to the simplified tax system is paid throughout the year, with strictly established deadlines:

1. For the first quarter from April 1 to April 25, 2017
2. For 6 months from July 1 to July 25, 2017
3. For 9 months from October 1 to October 25, 2017
4. For 12 months from January 1 to April 30, 2018, before submitting a tax return under the simplified tax system.

That is, you cannot pay tax under the simplified tax system once at the end of the year. It is imperative to comply with the deadlines for advance payments under the simplified tax system, which are given above.

Also, many questions arise for individual entrepreneurs who do tax deductions from the tax according to the simplified tax system of mandatory insurance contributions, which we will consider in our future articles.

Subscribe to the site news at the end of this article so as not to miss new articles and training materials for individual entrepreneurs.

Other taxes for individual entrepreneurs

In addition to the tax under the simplified tax system, an individual entrepreneur may pay other taxes that arise from certain types of activities.

For example:

1. Water tax
2. Mineral extraction tax
3. Transport tax. By the way, please note that payers to the Platon system have the right to reduce it,
4. Property tax
5. Land tax
6. And so on…

The full list can be viewed on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/ip/#t2