What taxes pay IP after opening? Executions into the Pension Fund of Individual Entrepreneurs

In 2017, the collection and accounting of insurance premiums was transferred to the Federal Tax Service of Russia. New order Administration of contributions well affected their collections. Recall that the fixed payment to the Pension Fund in 2018 is no longer paying for IP. Entrepreneurs lists payments for their insurance to the tax inspection at the place of registration. From this article you will learn latest news On the payment of insurance premiums IP in 2018.

How much should I pay for yourself in 2018

Fixed insurance contributions no longer paid to the FIU for IP in 2018, and come to the account tax Inspection. Nevertheless, the name and amount of insurance premiums have practically not changed: pension and medical insurance. Find out what amount is now paid instead of the one that would be called "contributions to the FIU in 2018 for IP without workers."

The new sizes of IP contributions for 2018 are established by law No. 337-FZ dated November 27, 2017. Now the calculation of contributions is not tied to the minimum wage, as it was in previous years, and is fixed amounts:

The amount of insurance premiums IP in 2018 is enshrined in Article 430 of the Tax Code of the Russian Federation:

• insurance premiums IP in 2018 on pension insurance for themselves amount to 26,545 rubles;
• insurance contributions from PI in 2018 for health insurance for themselves are 5,840 rubles.

If the revenue of PP 2018 exceeded 300 thousand rubles, then additional pension contributions, as before, will be 1% of the amount of exceeding. We specify all these amounts in the table.

That is, compared with the amount of contributions in the previous year, a fixed payment for retirement insurance grew by 3145 rubles, and for medical - for 1250 rubles. Total, in 2018, the entrepreneur must make a minimum 32 385 rubles, against 27,990 rubles in 2017. The difference was 4,395 rubles.

Dates of payment of contributions to the IFTS - no later than December 31, 2018 for fixed payments and no later than July 1, 2019 on an additional contribution.

How to count the income of the PI on different tax modes

Since 2017, the rules for accounting for income entrepreneurs have changed to accrual an additional 1% contribution to pension insurance. Recall that earlier, all revenues were taken to determine this amount, without reducing them for incurred entrepreneurial expenses.

The Constitutional Court of the Russian Federation recognized such an order of calculation, so IP, which works on general System Taxation, for the accrual of additional 1% takes not all obtained income, but minus professional deductions.

Unfortunately, for payers simplified system With the object "Revenues minus expenses" and the ECN continues to operate the same rule as before: additional payment They consider from all the income received. Perhaps once will be changed, but so far these taxpayers are in a position unfavorable.

The procedure for determining the base for additional insurance premiums for IP for itself in different modes is recorded in paragraph 9 of Article 430 Tax Code Russian Federation.

If the entrepreneur combines different modes, then the income received from different species Activities are summarized.

Reducing taxes IP

In 2018, the IP can still calculate taxes and reduce them on compulsory payments, especially beneficial in this plan of a 6% simplified for an entrepreneur without workers. Consider on the example, how to take into account the fixed payments paid during USN revenues.

IP without workers received such income for 2018:

• 1 quarter - 217 000;
• 2 quarter - 338 000;
• 3 quarter - 180,000;
• 4 quarter - 360,000.

TOTAL, total amount income amounted to 1,099 000 r., the amount of tax at a rate of 6% - 65,700 p. Contributions The entrepreneur paid quietly to immediately reduce advance payments for a single tax.

The amount of IP fees for itself on the tariffs of 2018 was: 32,385 p. Fixed contributions plus 1% of income excess ((1 095 000 - 300 000 \u003d 795,000) * 1%) \u003d 7 950, total 40 335 p. Taking advantage of the ability to reduce the calculated tax pay at the expense of contributions, the PI paid into the budget only (65 700 - 40 335) \u003d 25 365 p.

The calculated tax on the entire amount of the paid insurance premiums may also also have an ENVD, if they have no workers. IP employers working on USN revenues and UTIIs, the tax is entitled to reduce no more than 50%. OSN payers revenues minus expenses, OST and ESHN take into account paid contributions in their expenditures. And only the IP, which bought a patent cannot reduce its cost at the expense of contributions.

Thus, the transfer of the administration of insurance premiums under the control of the FTS did not affect the right of entrepreneurs to reduce the tax on payment.

CBK on contributions in 2018

The recipient of insurance premiums, compared with last year, has not changed, so the CBC (code budget classification) On receipts and payment in 2018, the same is as follows:

• 182 1 02 02140 06 1110 160 - for compulsory pension insurance;
• 182 1 02 02103 08 1013 160 - for compulsory medical insurance.

So, besides that IP contributions in 2018 are no longer tied to the minimum welfare, there are no significant changes. Free to form wards for paying insurance premiums for yourself

How to calculate additional 1%

For USN - these are all revenues received for the year ( count 4 Section I Books Accounts Accounts and Expenditure). The costs are not taken into account, even if you use USN revenues minus costs.

For ENVD - This is a general awesome income for the year ( the sum of the values \u200b\u200bon the line 100 of Section 2 of the Declarations for UTII for each quarter).

For patent system - it is potentially possible to receive the income specified in Patent ( row 010.). If the patent is issued for a period of less than 12 months, then income must be divided into 12 and multiply by the number of months to which the patent is issued ( row 020.).

If you combine several tax modes, then incomes for each of them are summed up.

Insurance premiums IP for an incomplete year

If you have registered as an IP or stopped activities in 2018, then you need to pay contributions not for the entire year, but from the date of registration or before the discontinuation date.

Example. If Ivan was registered as IP on March 1, he needs to pay insurance premiums only from March 1 to December 31 - 26,987.50 rubles.

Accurate amount of contributions for incomplete year You can calculate with the help of an insurance premium calculator on our website.

Timing of insurance premiums

Fixed part of installments must be paid to Dec. 31 years, extra 1% - to July 1 next year.

Contributions can be paid at its discretion by several payments ( for example, monthly or quarterly) Or once a year. The main thing is that the whole amount is paid on time.

If you have stopped the activity as an IP, then you need to pay contributions within 15 calendar days from the date of termination.

How to pay insurance premiums IP

Contributions are listed in the tax inspection at the place of residence of the IP. Contributions can be paid from the calculation account of the PI, with personal map On the site tax or cash on receipts in Sberbank.

Attention! You can pay insurance premiums over the Internet only with a personal card or account.

How to fill out a payment order for payment of contributions

1. Payer Status - 09
2. PPC - 0.
3. Your data: FULL NAME (IP) // Address of residence //
4. Tax details
5. CODE CBK
6. OKTMO code
7. Foundation of payment - TP
8. Tax period - GD.00.2018
9. Sending payment - 5
10. Code - 0.
11. Fields 108, 109 - 0, field 110 - not filled
12. Purpose of payment

1. In the Payer Status field, specify 09 - an individual entrepreneur.
2. In the PPC field, specify 0.
3. In the Panel floor, specify the name FULL NAME (IP) // Address of residence //.
4. In the Recipient field, indicate the details of the tax inspection.
5. In the 104 field, specify the CBC code.
6. In the field 105, specify the OCTMO code ( the code municipal Education ) At your address.
7. In the Foundation field, specify TP - payments current year.
8. In the Tax Performance field, specify the GD.00.2018 ( to pay contributions for 2018) or GD.00.2017 ( for payment of contributions for 2017).
9. In the checkout field, specify 5.
10. In the code field, specify 0.
11. In the fields 108-109, specify 0. The field 110 is not filled.
12. Specify the purpose of payment:
    • Insurance contributions for compulsory pension insurance with income not exceeding 300 thousand rubles. ( for fixed fees),
    • Insurance premiums for compulsory pension insurance from income Over 300 thousand rubles. ( for extra 1%),
    • Insurance premiums for compulsory medical insurance.

CBK to pay insurance premiums IP

CBC for payment of contributions for 2017-2018:

• pFR - 18210202140061110160 ( including fixed part and additional 1%),
• in FFOMS - 18210202103081013160.

CBC to pay contributions until 2017:

• in the FIU fixed part - 18210202140061100160,
• in the FIU extra 1% - 18210202140061200160,
• in FFOMS - 18210202103081011160.

How to reduce tax on WIN on insurance premiums IP

Advance payments and tax on the USN can be reduced to the paid insurance premiums. For this, contributions must be paid until the end of the quarter for which the tax is considered.

Example. Advance payment According to USN, 1 quarter can be reduced to insurance premiums paid from January 1 to March 31.

Executive Affairs Reports IP

If the entrepreneur has no workers, then the reporting is not necessary.

Responsibility for non-payment of contributions

In case of non-payment of insurance premiums, the tax can accrue penalties, approximately 10% per annum ( 1/300 Refinancing Rate of the Central Bank of the Russian Federation for each day of delay), and write off the amount of debt from the calculated account.

Payment of taxes / fees to the state is obligatory for organizations and individual entrepreneurs. In 2019, the function of collecting / taking insurance premiums The state transferred the FTS Russian Federation.

Fixed payment size

Interest of fixed contributions remained the same as in 2016:

• In ffoms - 5.1%;
• In PPF - 26%;
• In FSS - 2.9% of wages For each employee (if workers).

But since the minimum wage in 2019 increased and was now fixed at 7.5 thousand rubles, then transferred to these funds money amount Also increased. If IP has a cumulative annual income below 300,000 rubles, you should make a payment (FP) of the following size:

FP \u003d 12 * Marlet * 0.26 + 12 * Marlet * 0.051 \u003d 23,4 + 4,59 \u003d 27.99 thousand rubles.

This deduction is produced even with the absence of incomeIf an enterprise is still included in the Eagle.

Insurance fees from IP now takes FTS

This was due to the inability of the Pension Fund (FIU) to cope with a large amount of work related to obtaining mandatory insurance premiums. Therefore, the debt on pension deductions began to grow rapidly, exceeding this year the mark of 200 billion rubles. Because of this, the pensioners remained without indexing pensions, and they received only a fixed payment of 5 thousand rubles last year.

Now entrepreneurs will be calculate contributions to FTS For all types of insurance from the category of mandatory (pension, medical, in disability).

To secure the size and general order Insurance payments to the Tax Code (NK) have been added new article №34. After transmitting the function of receiving insurance deductions to the IFTS, a number of changes have occurred in the IP taxation system:

• In 2-NDFL, codes for deductions for children were changed;
• KBK became others;
• Limits on USN rose. For example, at the fixed assets (their residual value) in 2016, a limit of 100 million was installed, and in 2019 - 150 million;
• Anyone can pay contributions. The deadline for the action of this rule is 11/30/2016;
• On 01.01.2017 Mrot \u003d 7.5 thousand rubles, and on July 01, 2017 - 7.8 thousand rubles;
• If the reporting time is violated, a penalty is not imposed equal to the size of the maximum payment;
• IP must sell all goods through online cash offices. When using them, the necessary information via the Internet immediately fall into the FTS base, which will correctly fix the profit and calculate the size of additional contributions.

The introduction of these changes does not simplify the reporting, as there are even additional reports. From the need to record incomes for taxing only businessmen working on UNVD are released.

Fixed contributions from IP

They are payments that each entrepreneur (Article 430 of the Tax Code of the Russian Federation) pays for itself to the state treasury. Also registered the procedure for calculating / paying these fixed deductions. The calculation of their size in 2019 is carried out on the basis of the minimum wage at the beginning of January.

The law says: fixed payments in the FIU for IP in 2019, when wept should be listed independently of the presence / absence of employees, the size of the profits and the facts of doing business themselves. There is only a group of persons who can get exemption from such payments:

• Servicemen (conscripts) / spouses of military personnel - a certificate from the military registration and enlistment office / photocopy of military ticket is provided to confirm;
• Caring for children to one and a half year old / for disabled students I gr. / Old men - copies of birth certificates, passports, certificates and conclusions of VTEK;
• Spouses of diplomats / trading representatives who have left for another country.

How to pay insurance premiums in the FIU in 2019 for IP when wept

In 2019, a fixed payment for entrepreneurs on a simplified consists of 2 mandatory contributions to:

• Medical insurance (in FFOMS);
• Pension insurance (in PPF).

And if the income received by the IP in one year is more than 300,000 rubles, for the amount exceeding this threshold, it should still pay a one-lending fee. At the request, the entrepreneur can produce deductions into the FSS in case of disability, but in the absence of workers this payment is not mandatory.

How the additional contribution is calculated

The amount with which an additional contribution is taken is calculated based on the amount of income from sales and other available earnings besides them. Expenditures from it are not deducted, even with the system of USN "Revenues - expenses".

For IP on mixed schemes of the USN + patent or USN + ENVD, income on all taxation systems are summed up.

The upper limit of the possible contribution is limited. The maximum tax in the FIU in 2019 for SP on USN cannot exceed 8 non-taxable minima or 187,200 rubles.

Terms of fulfillment of deductions in the PF of Russia

Terms of tax payments to the Pension Fund for IP on Simplified in 2019:

• FP must be made until December 31. But specialists of the FTS, under whose jurisdiction these contributions were recommended in order to avoid problems to pay them up to the 25th;
• An additional one-thread contribution from the annual income greater than 300,000 rubles, IP is obliged to pay no later than April 1st of the next year.

If the company ceased its activities and closed, debt to these funds should be paid off within 15 days.

Insurance contributions from IP registered in 2019

If the registering procedure of the enterprise was produced later than the beginning of the year, insurance premiums in the FIU in 2019 for the MP for itself on the USN will not be paid in the full required volume, but in part, taking into account the months of his work.

Change of requisites

After transmitting the reception function in tax service Now in all documents, IFTS must be specified as a recipient. CBK also changed. New details are presented in the table.:

IP on a simplified system that paid a fixed payment in time, have right to reduce tax payments:

• If there is even one employee - for the amount paid in PF / FFOMs for itself and workers up to 50%;
• In the absence of employees - for the full contribution of the FP and additional contribution.

Such a decrease can be made only in the contribution payment period that corresponds to this action. Accrued contributions that IP did not have time to pay timely, do not take into account. In order for the periods of deductions to the FIU in 2019 for SP on USN and the periods of payment of taxes coincided, "simplities" need to pay fixed deductions in parts, and then their decrease in each quarter.

Responsibility for late payment or non-payment of FP

If the period of payment of contributions to the Pension Fund for IP on the simplifier is violated or the fee is not paid at all, the penalties are applied to the IP. Fine size Next:

• With primary late or non-payment, it will be 20% of debt;
• With a secondary or primary violation recognized by intentional, the size of a fine will increase to 40% of debt.

Also, when delaying every day, the accrual of penalties will occur. It is quite difficult to calculate its size. It is better if this will make a tax inspector who can explain the accrued amount of fines.

What methods can be paid

Fixed payment B. pension Fund In 2019, for IP, the UPN 6% can be paid in two ways:

• Cashless translationwhich is carried out from any current account (personal non-commercial account of the entrepreneur or IP);
• In cash. This method of payment is possible only if there is a fully filled receipt, compiled in the form of PD-4SB (tax). It must contain the amount of the contribution and remunerators of the payer / recipient.

In order for the payment to be correctly credited, and there was no unforeseen debt in the payment document in the 101 field you need to specify the appropriate payer code. For IP, this value is "09".

Discovers to the Pension Fund in 2019 for SIP on simplified remained the same, only to collect them immediately applied FTS, the central office of which is in Moscow. The insurance premiums will be deducted according to old formulas. And the slight increase in their size is associated with a change in the direction of increasing the magnitude of the minimum wage. IP, which committed all the obligatory payments on time can count on a decrease in tax payments.

Some details have changed. Now IP on the USN pay insurance premiums in the FIU will be on the new CBC. New settlement procedures began to act since the beginning of 2019. On the FMS website you can create a payment document for free: in it the payer fixes the amount that lists and indicates the corresponding period.

Video: USN 2017

Starting to discuss the taxes of the PI, it is worth noting that IP is not entity, and the usual physical, but with the right to lead business activities (individual entrepreneur). Thanks to this significant difference from LLC, JSC, etc., taxes paid by IP can be much easier and easier than legal entities.

Pay taxes and conduct entrepreneurial calculations we recommend in non-cash form with the help of special.

The tax burden of an individual entrepreneur develops not only from the actual taxes, but also. In contrast to the paid taxes, the size of which can be adjusted correctly by choosing the tax system, insurance premiums are a fixed amount. Taxes of the IP should not pay, if the activities have not yet been conducted, but the insurance premiums for themselves should be transferred all the time until the data of the entrepreneur is listed in EGRip, i.e. Immediately after registration.

Under insurance premiums understand the deductions for pension and medical insurance, as well as in the FSS, if IP has employees. The amount of insurance premiums does not depend on the chosen tax regime or on whether entrepreneurial activities are carried out. Next about taxes and contributions of the IP we tried to tell understandable And the maximum structured.

Insurance Contributions IP 2019

PI contributions for compulsory pension insurance

Insurance contributions from IP at the OPS in 2019 account for a fixed amount established by the Government of the Russian Federation - 29 354 ruble for full year. This formula is valid when calculating contributions, unless the revenues of PI for 2019 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of the revenues obtained from the top of this limit.There is also an upper limit of the size of insurance premiums in the FIU - no more 234 832 ruble.

IP Contributions for Mandatory Medical Insurance

Insurance premiums IP on OMS for 2019 are established in the amount 6 884 ruble. Pay attention - contributions to the OMS with income growth do not increase, and constitute a constant amount.

Total, IP contributions in 2019 for itself, with an annual income, not exceeding 300 thousand rubles (including in the absence of activities or profits from it), will be 36238 rubles.

Contributions of SP for their employees

If the entrepreneur will use hired labor, then in addition to insurance premiums for itself, he must pay insurance premiums and for its employees.

In general cases, insurance premiums for employees consist of:

• payments for compulsory pension insurance in the FIU - 22%;
• payments for mandatory social insurance in FSS - 2.9%;
• payments for compulsory medical insurance in the FOMS - 5.1%.

Additionally, the contribution is paid to the FSS compulsory insurance From unhappy cases in manufacturing and professional diseases (from 0.2% to 8.5%). In art. 58 of the Law of 07/24/09 No. 212-FZ Lower rates of insurance premiums for workers can also be applied depending on activities, categories of workers, chosen tax system and other conditions.

Benefits for payment of insurance premiums

Since 2013, the so-called preferential periods non-payment of insurance premiums when the entrepreneur does not lead activity, because It is a call service, is on leave to care for a child up to one and a half years, disabled person, as older than 80 years old or is a spouse of a serviceman for a contract or a diploman and does not have employment opportunities. To obtain this benefits, you must contact your tax inspection, with a statement and documenting confirmation that entrepreneurial activity is not conducted.

In all other cases - additional work For hiring or civil law agreement, the achievement of retirement age, the lack of activities or profits from it - the entrepreneur must list the insurance premiums for itself. The tax inspectorate will cease their accrual only after excluding the data from the State Register.

Entrepreneurs registered from the beginning of the year, insurance premiums are not calculated not in the total, but taking into account the days of the days from the date.

Calculator insurance premiums

It is necessary to pay insurance premiums worth: - r.

Payment is made of:

Taxes IP

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED code for IP, as the tax does not allow reporting on special modes for a number of activities. For those who need help when choosing allowed codes, we can offer the free selection of OKVED codes.

In order for the taxes of the IP not the main item of its costs, it is worthwing for a few questions.

1. Will the alleged income permanent income or their size will change?

Between irregular income and choice tax system There is a direct connection, and based on this, it is worth making the calculation of the alleged income at least for a quarter ahead. At the modes of USN, ESHN and OSN Tax base, i.e. That amount with which taxes will be calculated only when the entrepreneur begins to receive real incomes. In the modes of ENVD and PSN, the basis of such calculations are the other indicators specified in the Tax Code, therefore, in these cases, the IP should pay taxes regardless of the amount of income received, including if there is no income at all.

In the absence of regular revenues, at the beginning of the activity, we recommend that you choose a simplistic, with which you can then go to an UHAND or patent, having previously calculated the amount of taxes in these modes and making sure that in your case it will be more profitable.

2. Will it be attracted by hired work and how many employees need?

The number of employees when choosing a tax system may become a limiting factor, for example, for PSN, the number of employees should not exceed 15 people, and at USN and UNVD - 100 people. From the number of employees will also depend on the cost of a patent, in those regions and by those activities that take into account this indicator.The presence of workers will be significance in cases when IP has the ability to reduce the tax on payment due to the paidinsurance premiums (on all taxation systems exceptpatent).

3. What is the share of income will cost expenses, and can you confirm them with documented?

Choosing between the variants of the USN "revenues of 6%" or the USN "revenues minus costs 15%," one must imagine the size of the expected costs. In cases where possible expenses will exceed 60% of income, it is worth choosing "revenues minus costs", but only if you can confirm the costs of documented. If there are no supporting documents, or the share of expenses will be less than 60% of the income, then more profitable option "Revenues".

4. What kind of activity in your region are made to the views of the species for PSN and UTII?

The activities on the EEnd and PSN are determined annually by regional laws, and on your specific territory these lists can be as expanded (for PSNs), and reduced (for UNVD), compared with those indicated in the Tax Code of the Russian Federation. Perhaps now it is difficult for youmatch all these criteria, but then we will look at each regime for more details, which will clarify the question of choosing the tax system.

And for those who prefer an individual approach, we can offer free consultation Tax expert, which will help you choose the tax regime, taking into account the specifics of your business and the region.

Taxes IP on USN

Let's start with the most popular among small businesses and SP systems - a simplified tax system (USN) or, as it is usually called people, "simplifications". Entrepreneurs working on a simplistic are payers of a single tax that replaces for them pay Ndfl from entrepreneurial activity and property tax used in business. The object of taxation on the USN is income or income, reduced by the amount of expenses, so here you can choose the option or .

Revenues are recognized not only from the sale of goods and services, i.e. Revenue, but also some others, called non-dealerization. The expenses are not the same that the entrepreneur himself considers reasonable, and their closed list given in Art. 346.16 of the Tax Code of the Russian Federation. It must be said that this list is quite extensive and mostly recognized the real expenses of the IP. In addition to the expenses themselves, the code is also registered and the procedure for their recognition, in particular, can be taken into account only after payment. Responsibly need to approach both documentary expenditure, because Violation of requirements for confirming documents may lead to the non-recognition of their tax inspectorate.

The tax base at the "Revenue" is a monetary expression of income. For the option "Income minus expenses" the tax base will be a monetary expression of income reduced by the amount of expenses. To calculate the amount of tax to pay, you need to multiply the tax base for a tax rate, which is equal to 6% for "revenues" and 15% for "revenues minus costs".

For the development of certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. To find out what a bid and for what activity is approved in your territory, it is possible in the Regional Law on the establishment of differentiated tax rates of USN. Such preference is applicable only for the option "revenues minus expenses", and the rate for the option "Revenues" remains unchanged - 6%. Thus, if there is a reduced in your region tax rateand you can confirm your expenses, then the taxes of the individual usn. "Revenues minus costs" can be minimized.

But, taking into account spending, it is important not to overdo it, because Here the IP has the obligation to pay minimum tax. What does it mean? If you worked yourself at a loss, i.e. expenses exceeded the received income, you will have to pay minimum tax In the amount of 1% of the income received.

Option "Revenues" can be particularly attractive to reduce single tax on the paid insurance premiums. At the same time, the IP without workers can reduce the accrued tax on the entire amount of contributions, and with small income there may be a situation that there will be no single tax to pay at all. IP with employees can reduce the unified tax at the expense of the amounts paid insurance premiums and for themselves, and for employees, but not more than 50%.

The "income minus expenses" is not allowed to reduce the calculated payment of a single tax on the amount of insurance premiums, but the insurance premiums that IP pay for themselves and for their employees can be taken into account in the costs when calculating tax basethat also reduces a single payment for payment.

We will finish acquaintance with simplified restrictions that must be met for work on this system. For IP, there are few of them - the number of employees should not exceed a hundred people, it is not allowed in the extraction and sale of minerals (except for the total distribution) and in the production of excisable goods. In addition, IP may lose the right to simplify after its revenues for 2019 exceed 150 million rubles.

If you counted a simplified system favorable and convenient for yourself, then You can prepare an application for the transition to the USN 2019 absolutely free:

Taxes IP on PSN

Patent Taxation System or Patent IP is the only tax regime intended only for individual entrepreneurs. The patent can be obtained on any indicated in Art. 346.43 of the Tax Code. This list can be expanded by local authorities, and what kind of activities can be purchased as a patent, it is necessary to learn in regional laws or in the territorial tax inspectorate.

The patent is valid only in the territory of the municipality, where it is issued, so the IP must be applied to the IFTS on the basis of the patent. For cargo transportation, it is allowed to use one patent when providing services in different regions of the Russian Federation, but only if the contracts for transportation will be concluded at the place of registration of the IP. Restrictions for this regime concern only the number of hired employees - not more than 15, and the loss of the right to use PSN will occur when an annual income of 60 million rubles is exceeded.

Calculate the annual cost of a patent is quite simple. To do this, you need to know the "potentially possible annual income" at the chosen type of activity and multiply it by 6%. You can also find out the size of potential income from the Regional Law on PSNs. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within the calendar year. IP may have several patents and calculate its value for each of them.

Patent payment occurs as follows:

• Patent, issued for a period of up to six months, must be paid in full no later than its expiration;
• If the term of the patent is from six months and up to a year, then one third of its full cost must be paid no later than 90 days after the start of action, and two thirds are no later than the end of the patent.

Reduce the cost of a patent for paid insurance premiums cannot be, but there is a reduced rate of insurance premiums for IP workers working in this mode.

Taxes IP on UNVD

A sleeved tax or damage, as well as a patent, is valid only for certain types of activities specified in Art. 346.26. Regional laws can not only limit this list, but also not allow the application of this regime on its territory (for example, in Moscow). Calculate a single tax on a month according to a rather complex formula - database * FP * K1 * K2 * 15%.

Let's figure it out, which means this set of letters and numbers:

• The database is a month in rubles (we find the table given in Art. 346.29 NK)
• FP - physical indicator (indicated there)
• K1 is a deflator coefficient, annually approved by the Government of the Russian Federation. In 2019, K1 is 1,915
• K2 is a corrective coefficient, establishes regional laws ranging from 0.005 to 1.

Insofar as taxable period Under UNVD is equal to the quarter, they usually calculate the amount of tax in three months. Poss the imputed IP tax must until the 25th day of the month following the reporting quarter.

On UNVD, as well as on simplifying, it is possible to reduce a single tax to pay through insurance premiums paid for themselves and for employees. If the IP works alone, then you can subtract the entire amount of contributions paid for yourself, and when employees appear in the entrepreneur, it is possible to take into account contributions for themselves and for them, and the tax can be reduced by no more than 50%.In addition to restrictions on the number of employees (no more than a hundred), there are also specific restrictions on the physical indicator, for example, the area of \u200b\u200bthe trading room should not exceed 150 square meters. m.

Taxes IP on the Eschn

A single agricultural unit is designed for agricultural producers, i.e. Those who produce, recycles and sell agricultural products. This also includes fisheries and entrepreneurs. The main condition forEskhn - The share of income from the sale of Selgroof Products or Ulov should exceed 70% of total income from goods and services.

Calculate the agreary according to the same principles as the USN "revenues minus expenses", but the tax rate is unchanged and amounts to 6% of income reduced by the amount of costs. Eschan is not permitted for taxpayers producing excisable goods.

Taxes IP on the basis

And finally, if IP did not choose any of the specialists, it will work on the main tax system. Besides at a rate of 20%, 10% or 0%, it will be necessary to pay income tax individuals (NDFL). The tax base for IP in this mode will be income from business activities to which the so-called professional deductions are allowed - documented and economically sound expenses. If it is impossible to confirm the costs, the obtained income can be reduced only by 20%.

The tax rate in the general case will be equal to 13%, if the entrepreneur was in the reporting year the Russian tax resident, i.e. It was located on the territory of the Russian Federation at least 183 days for consistent 12 calendar months.

But if IP on the general system decided to conduct a business from abroad, and was not recognized as a tax resident, then, even being a Russian citizen, he enters a large financial trap - all the income received by them is taxed at a rate of 30%, while professional deductions It is impossible to use.

Insurance contributions to the OSR can be taken into account in the expenditures in full, both for themselves and for employees. Choosing the OSN is standing if the main part of your buyers will be VAT payers, which will be favorable to work with you, because They will have the opportunity to take into account the incoming VAT. And then you need to carefully calculate your estimated incomes and confirmed costs.

Combining tax regimes to reduce taxes IP

Another opportunity for those who can consider their money is to combine different tax regimes. This means that you can calculate the estimated tax load and work in one type of activity in one mode, and for another kind of choose more favorable option. Combining modes is possible on one activity if you conduct business at different objects.Options for combining ENVD and USN, PSN and USN, UNVD and PSN, ECHN and UNVD are possible. It is impossible to combine USN with the ESKN and USN with the OSN.

It is difficult to talk about the benefit of combining modes without specifying examples, because To do this, it is necessary to calculate the amounts of taxes for the imputed regime and the patent in a specific region and the type of activity, but you just need to know that such options have the right to be. On this we will finish considering general principles Choosing a tax system, taking into account the taxes of the IP can be legitimately reduced.

If you did not have time to pay taxes or contributions in time, then in addition to the tax itself, you will also have to pay a penalty in the form of penalties, it is possible to calculate with the help of our calculator.

In addition to taxes, individual entrepreneurs pay mandatory insurance premiums to the Pension Fund, the Social Insurance Fund and the fundamental fund medical insurance For yourself and their employees, if such is. Unlike NDFL, contributions to the funds are not deducted from the salary of employees, but are paid by an employer's entrepreneur from its funds. The entrepreneur must be transferred to the funds for employees an amount equal to 30% of wages, premiums and other payments. That's how it works.

(If you do not want to delve into the details, hire an accountant or use the Internet services, such as Elba or "My Business," - they will tell when, where and how much to pay, make payment orders for the bank and send reports to state agencies in electronic form )

You have to:

• find out what insurance premiums should pay for yourself and workers,
• understand the nuances
• find out where and how to translate money.

Insurance fees for themselves

Insurance contributions of an individual entrepreneur for themselves consist of two parts:

Fixed. In 2017 - 27990 rubles. Every year the amount increases: compared to 2016, it has grown almost 5,000 rubles. Most of the money - 23,400 rubles - takes the Pension Fund (FIU), and the remaining 4590 rubles go to the Mandatory Medical Insurance Fund (FFOMS).

Additional. The FIU also requires 1% of annual income over 300,000 rubles (non-taxable amount), but not more than 18,200 rubles. So, if in 2017 IP will receive an income of 1 million rubles, an additional part of the insurance premiums will be 7 thousand rubles. (1 million rubles. - 300 thousand rubles.): 100). When calculating the additional part, all incomes of the entrepreneur are taken into account, regardless of the tax system used. The amount of fixed and additional parts of insurance premiums may not exceed 191790 rubles.

Fixed part of the contributions is paid until December 31 of the current year, additional- until April 1 next. It is often more profitable to pay insurance premiums with parts, every three months, before transferring taxes (they are paid quarterly) - to apply tax deduction, That is, it is legally reduced tax on the amount of insurance payments. We have about how to turn everything.

Insurance contributions "for themselves" entrepreneurs pay on details of the Office of the Federal Treasury The corresponding subject of the Russian Federation indicates its tax inspection, with the exception of insurance contributions from accidents, when the FSS department indicates. According to funds, contributions are distributed automatically. You can pay from the current IP account via online bank or through the tax service

It is very important to specify the right CBK - the code of the budget classification, otherwise your money will be credited to other payments, for which you have a overpayment, and on the right payment - debt, and you are charged fines and penalties. An error can be corrected, but it takes a considerable time. The code must be entered in the "KBK" field or, if not, in the Count "Recipient".

• 182 1 02 02140 06 1110 160 - Insurance contributions to the FIU (and fixed 23,400 rubles for 2017, and additional + 1% from income above 300,000 rubles),
• 182 1 02 02103 08 1013 160 - Insurance contributions to FFOMS (in 2017 - 4590 rubles).

If you have opened this year, pay not 27,990 rubles, and less - by the number of calendar days from the date of registration of IP until December 31. So, if you became an entrepreneur on March 6, 2017, a fixed part of the insurance premiums will be 22948 rubles 79 kopecks: 19185 rubles 48 kopecks in the FIU and 3,763 rubles 31 kopeck - in FFOMS.

The insurance part of the contributions must be paid, even if there are no income.
Entrepreneurs are exempt from contributions to the FSS "for itself" in case of temporary disability or due to maternity.
Entrepreneurs are released from contributions to the FFR and FFOMS "For yourself":

• pass military service by call
• caring for the child up to 1.5 years, a disabled child or face older than 80 years;
• spouses of military personnel living together in the remote area,
• spouses of diplomatic workers living in the border.

About such your circumstances should be written in writing to the regional offices of the FFR, FSS and FFOMs, where you are registered as an entrepreneur, and attach confirmation documents. You will be released from payment of contributions.
Being IP "Pro Stock" is unprofitable. When it does not bring money, it is better to submit an application for termination of activities to the tax inspectorate (duty - 160 rubles). You can again at any time, the price of the question is three days of waiting and 800 rubles of duties.

Insurance fees for employees

No fixed contributions - payments are tied to the income of each employee. IP, incl. Applying "simplified", pay at a common rate: in the FIU - 22% of the salary, premiums and other employee remuneration, in FFOMs - 5.1%, to the social insurance fund (FSS) - 2.9% and there are also contributions to Injurcy: 0.2% or more, a maximum of 8.5% ().

There are exceptions. If an entrepreneur uses "Simplified", has no more than 79 million rubles. per year, engaged in any kind of activity from a wide list of subparagraph 5 of paragraph 1 of Article 427 of the Tax Code and the share of income from these activities is at least 70%, then it deducts 20% in PFR instead of 22%, in FSS - only on injuries , and in FFOMs - nothing.

Contributions to the FSS cease to accrue from the moment the income of your employee has passed during the year for 755,000 rubles. If income reached 876,000 rubles, with the fact that the excess of this amount, the FIU asks less - 10%.

For employees need to pay for each month - until the 15th of the next one. For example, the contributions for November will have to list until December 15.
Those who do not comply with these deadlines are accrued for each day of delay in the amount of 1/300 from the refinancing rate of the Central Bank of the Russian Federation per day (from March 27, 2017 - 9.75% per annum).
If the entrepreneur erroneously lowered the amount of insurance premiums, then it is finished in the amount of 20% of the unpaid amount, and if intentionally, in the amount of 40%.

Contributions for injuries (from 0.2 to 8.5%) should be sent by details of the FSS office, To which you are attached as an employer.

• KBK - 393 1 02 02050 07 1000 160.

All other contributions for employees entrepreneurs pay on the details of their tax inspection, Just as "for ourselves": from the bank of the bank from the current account of the PI or through the tax service - with bank card Physicians or cash at the bank's office.

• 182 1 02 02010 06 1010 160 - in PFR for pension insurance,
• 182 1 02 02090 07 1010 160 - to the FSS for social insurance, in case of temporary disability and due to motherhood,
• 182 1 02 02101 08 1013 160 - in FFOMS for compulsory medical insurance.

Yes, employees are expensive. But we found.

Prepared with the support of the legal company "Shekhovtsov and partners"

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