Numerous amendments in the Tax Code affected both organizations and IP. Taxes and obligatory payments In 2019, entrepreneurs pay on the new CBC, some rates and deflators have changed for certain types of activities.
In general, the taxation of individual entrepreneurs has been preserved at the level of last year, but many changes are made. Some of them are directly, others indirectly affect the calculation of payments, and the transfer time. Reduced tariff rates on insurance premiums for individual categories of payers. The old reports are canceled, in return for new ones. Most of them will have to be handed over to the FTS. Therefore, consider in order:
In total, individual entrepreneurs are obliged to make three types of payments:
The dimensions and forms of payment are determined by the two main factors:
Russia uses the total taxation regime (based on), and a number of special: USN, UNVD, PSN. In the latter case, a number of payments are replaced by one that it benefits economically and simplifies reporting. Insurance contributions pay all entrepreneurs in a fixed amount for themselves personally, and at the established tariff for employees.
From the mode used, it directly depends on what taxes pay the IP state, and in what size (tab. 1).
| System | Base for accrual | Rate | Payment period |
| Open | revenues minus expenses (according to documents, or professional deduction 20%) | 13% | following the reporting period - until July 15 of next year: |
| Special systems | |||
|
(Simplified) |
total income | 6% | over the past year: until April 25, the current one; advances: for each quarter to the 25th day of the next month |
| income after spending | 15% | ||
| PSN * (patent) |
basic yield / 12 × number of months | 6% | paid for the period from 1 month to year |
| ENVD * (a single tax on imputed income) |
yield on a certain type of activity × to the area of \u200b\u200bthe room | 15% | up to the 25th day of the next month after the end of the quarter |
* Calculate taking into account the deflator coefficient installed annually
Table 1. PI taxes on yield depending on the mode used.
VAT (for value added) pay entrepreneurs working on a common system. Its size ranges from 10 to 18%, the base is revenue from the sale of goods and services, including those used for their own needs. Special modes are exempt from VAT, with the exception of imports on import imports.
Required payments for themselves, the entrepreneur himself pays, no matter what taxation IP chose in 2019. Their size is (letter of FTS No. BS-4-11 / 4091, 03/07/2017):
Such rates apply to income up to 300,000 rubles per year, another 1% is paid with exceeding (Table 2). Limit value of 187 200 rubles. The term of application - until December 31 of the current, additional amount - until April 1 next year. When closing the IP during the year, a proportional calculation is made. Since 2017, he administers FTS contributions, so you need to list them to other budget classification codes.
Table 2. Definition of a taxable amount for calculating insurance payments.
Entrepreneurs on the basis of land fertilization, mining, property are generally in general. The amount is regulated by federal laws and regulatory acts of the subjects of the Federation, differs in different regions. The transition to special modes does not cancel the obligations on the payment of customs fees, excise taxes. A single payment is replaced by NDFL, VAT and property fee used for commercial purposes.
Entrepreneurs hiring employees fulfill additional duties. With paid wages, as well as remuneration on civil contracts, they are required:
The rate of payments on NDFL is 13%, and from foreigners who are not residents of the Russian Federation - 30%. By themselves, IP taxes in 2019 with employees have been preserved in the same amount, but a new quarterly reporting of 6-NDFL has been introduced. According to the new rules, the depreciated amounts are paid the day after the payment of the salary (amount under the contract). It does not apply to charges on vacation and sick leave: Ndfl must be made by the end of the month, in which the employee received money.
The fundamental difference in the taxation of the PI compared with last year is the transfer of payment of insurance premiums for pension, medical and partly social insurance in the FTS. This entailed big changes in reporting, and the change of details to enumerate funds. Tariffs for the main part of the payers remained at the same level, and preferential rates were introduced for individual categories for the period up to 2020 (Table 3). The limit threshold has increased to reduce the tariff.
Table 3. Percentage of deductions from payments in favor of employees.
If the OMS and the OPS are fully transferred to the FTS, then in terms of social insurance Taxes IP in 2019 will pay in two organizations. In the FSS - there are payments on injury and caregings. From January of this year, only 60% of the established tariff (No. 419-FZ, 12/19/2016 can be paid for workers in disabled.
Since the beginning of the year, numerous changes have entered into force, which affect the conditions for the transition to specialists, forms and the procedure for submitting reports. List the main ones.
Consider two cases that are often interested in: what taxes should be paid in 2019, if an enterprise is only formed. Or vice versa, openly a long time ago, but does not work, and, accordingly, has no revenue.
In the first case, after receiving the first revenues to the account, the entrepreneur must file 4-NDFL shape in the FTS. Term - 5 days after the end of the month. It reflects the revenue estimated over the year, and this is essentially a declaration. Based on this document, the tax authorities calculate the amount of quarterly payments.
A beginner IP taxes may not pay 2 years if the type of activity falls into the list approved by local authorities for those eligible for the "tax holidays". This is only possible on a "simplified" or patent. In order to go to USN in the current year, you need to apply to the tax inspection no later than 30 days after registration.
If IP does not lead to what taxes pay to the budget? In this case, there is no base for accrualing payments, but zero reports must be submitted to all instances in order not to earn a penalty for non-reporting. For ENVD, the rule does not work: income is taken by "imputed", and not in fact. In this case, it is better to officially close the enterprise. At USN (incomes - expenses) IP taxes are obliged to make in the prescribed minimum amount even if there are damages. Pension contributions are required to pay regardless of the fact of suspending activities, or lack of profits.
How many taxes pay the IP: Calculation of payments on yourself and for employees + description of the tax regime + tax calendar.
In the end, changes in the legislation also affect the categories and the size of fees and payments to the main treasury of the country.
So, what taxes and fees must be paid to each small business entity, as well as how to calculate them - about all this in our article.
The chief legislation that regulates the calculation and the procedure for paying taxes is the Tax Code of the Russian Federation.
In general, there are 4 categories of taxes and fees that IP should pay:
| No. p / p | Tax Category | Characteristic |
|---|---|---|
| 1. | Insurance fees "For yourself" | Contributions to: compulsory pension insurance (OPS); Mandatory Medical Insurance (OMS); Social insurance (OSS). |
| 2. | Insurance contributions to employees | |
| 3. | Taxes provided for by the chosen taxation system | General system; simplified system; patent system; tax on imputed income; For manufacturers of agriculture products. |
| 4. | Additional taxes | Do not depend on the chosen tax regime, but their payment is provided only if certain conditions occur: transport tax; excise tax; tax for use of water resources; customs duties; Land tax and other. |
There are no insurance premiums to taxes, but still their payment to the budget applies to all IP. Moreover, their size and necessity of accruals and payment does not depend on whether an entrepreneur receives income and profits from their business activities or not.
So, as of 2017, the amount of mandatory payments for each IP is:
If you are new to business, and register your work not in January, then when calculating insurance premiums, consider the number of past months until the end of the reporting year.
In 2017, tax legislation has undergone some changes. Now the subjects of small businesses produce the payment of insurance payments to the Federal Tax Service (FTS), and not in the FIR and the FOMS. And you need to do it until December 31, 2017.
There is another mandatory tax that occurs only when certain events occur. If the annual income of the SP exceeded the line of 300,000 rubles, then he must pay 1% of the amount of exceeding. Such a payment is calculated by the formula:
(Income size depending on the chosen N / O system - 300,000 rubles.) * 1%
Moreover, the amount of payment has a maximum limit, which is calculated by the formula:
8MROT * 26% * 12 \u003d 8 * 7 500 * 0.26 * 12 \u003d 187 200 rubles.
Payment for such a percentage with exceeding income should be made no later than 01.04.2018.
Consider an example:
Suppose the entrepreneur on average quarterly receives a little more than 250,000 rubles. Then the annual amount of its income will be 1,000,000 rubles.
Payment that needs to be made additionally: (1,000,000-300 000) * 0.01 \u003d 7 000 rubles.
Thus, by the end of the year, you need to make a mandatory insurance payment for yourself, and before April 1 another 7,000 rubles. as an additional.
What to expect small business owners in 2018 on changes relating to mandatory payments on themselves?
If the calculation was carried out as in the past years, then theoretically accrual would be $ 29,605,68 rubles. and 5 807,27 rubles. respectively.
Not every business can be built on self-employment. Therefore, many entrepreneurs are gaining hired employees to their team. And besides ensuring their worthy salary and safe workstation, the employer is entrusted with the obligation of payments to each employee of insurance premiums and hold Ndfl (personal income tax).
Insurance contributions to OPS, OMS, OSS for each employee in his staff the entrepreneur pays from his "pocket".
The amount of insurance premiums for each employee (they are also paid in the FTS) are shown in the table:
These accruals are added separate payments to the Social Insurance Fund for accidents and occupational diseases. Their size is determined by the class of professional risk - from 0.2% to 8.5% of the salary.
Thus, the total amount of deductions for each employee is at least 30.2%.
Insurance contributions paid for each employee are accrued on salary + NDFL (13%).
Now decrypt the table on the examples to understand how many taxes pay the PI when hiring workers:
Insurance deductions will be:
Now deductions will be calculated on other tariffs.
To stimulate entrepreneurial activity, tax regimes have developed: one common and four special. The choice of the latter is possible only if the direction of the business fully complies with certain requirements.
Thus, for the most part, the tax regime determines how many taxes pay the PI in the reporting period.
This tax regime will automatically come into force when registering a new IP. For him, character is quite a large load, so it suits large corporations, and is almost not popular among individual entrepreneurs.
So, when working on the basis, such taxes (in addition to the insurance premiums "on themselves" and employees, as well as additional fees):
Even if your activity allows you to choose a special tax mode, you should stay on a few reasons:
This is one of the popular regimes that IP choose. It allows you to replace NFFL and VAT (in the absence of import operations), which significantly facilitates reporting and calculate taxes that need to be paid to the budget.
SP can work according to one of the types of "Simplified":
Calculated taxes must be paid by the entrepreneur once a quarter. Reporting is submitted once a year.
Consider examples of calculating tax for paying the budget:
Taxation base "Revenues - expenses"
In the reporting quarter, IP received a revenue - 100,000 rubles. At the same time, he suffered costs of 45,000 rubles. Profit - 55,000 rubles.
It is she who will be the base. Thus, the tax in the budget is 8,2500 rubles.
Taxation Taxation "Revenues"
The total IP revenue in the reporting period was 60,000 rubles. The tax is 3,600 rubles.
Of course, in addition to the "Simplified" tax, the business owner must pay insurance charges on themselves and hired workers, as well as a tax on the amount of annual income.
Such a regime is suitable for those who work upon themselves without resorting to hiring employees, although it allows you to have a staff of up to 100 employees. Pay taxes on such a taxation system are easiest. First, the payment is fixed, secondly, the reporting is as simple as possible.
It was assumed that already in 2018 ENVD will be canceled, but the government extended its action before the onset of 2021.
The calculation of UNVD is produced by the formula:
ENVD \u003d database * FP * K1 * K2 * Tax rate
| Database (basic return) | Depends on the type of activity and is established by local authorities. |
| FP (physical indicator) | Trading area; The number of employees; room area; Number of trading facilities or the number of places in transport and so on. |
| K1. | Coefficient deflator. It is calculated annually. In 2017, it is 1.798. |
| K2. | Corrective coefficient. Mounted by local authorities depending on the direction of the business. |
| Tax rate | Often it is 15%, but local authorities can reduce it. |
ENVD payment must be made quarterly after reporting.
According to such a system, taxes are entitled to pay taxes only by those IIs that are engaged in agricultural activities. And if before that, the entrepreneur worked on a common or simplified regime, then you can go to the ESHN from the beginning of the new year.
The principle of calculating the tax payment is similar to the UPS according to the scheme "Revenues minus costs". Often the rate is 6%, but local authorities can further reduce the tax burden and establish it even at a lower level.
Payment of ESHN has been provided twice a year - once every six months. The declaration on it is served once a year, it needs to be sent to the FTS no later than March 31 of the year following the reporting. Together with it you should implement the second payment.
In each region of the Russian Federation, a list of business directions, the owners of which can choose the patent regime. Moreover, it is possible to use it only within the limits of the territory on which it is provided for by local authorities.
So, who wants to start business activities, turns to the territorial separation of the Federal Tax Service of the Russian Federation and buys a patent for one to twelve months. Its cost and will be the definition of how many taxes paying the PI by selecting this Tax Load mode.
PSN will suit:
On the official FNS website, you can find out the cost of a patent in each region of Russia. To do this, click on the link: https://patent.nalog.ru/info.
| Tax mode | Base Taxation | Rate | Payment | Innings Reporting | Note |
|---|---|---|---|---|---|
| USN "Revenues minus costs" | 5-15% | 4 times in year Quarterly | 1 time in year | Insurance contributions to employees can be included in expenses | |
| USN "Revenues" | Revenue for the reporting period | 6% | 4 times in year Quarterly | 1 time in year | Tax can be reduced Due to insurance contributions for themselves and workers |
| ENVD | Increased income. Calculated by the formula | 15% | 4 times in year Quarterly | 1 time in quarter | Fix's tax bathroom, so payment there is no Vissimo from income |
| Eskhn | Revenue less expenses. IP makes calculations independently. | 6% | 2 times in year Everyone half year | 1 time in year | Selected only for k / x Product |
| PSN. | Determined in FTS as a potential amount of income | 6% | 1 time for selected period | Do not give up | Fix's tax bathroom, so payment unobvious Simo from income |
Advises Elvira Pozharskaya specialist:
And finally, I would like to dwell on the timing of payment of tax payments and submit reports for each taxation regime:
Guided by information on how many taxes pays for IP in 2017-2018, each entrepreneur can roughly understand the amount of all payments in the state treasury.
Such information is particularly relevant for beginners, as this will predict the potential of your business.
Also, do not forget to follow the changes in the legislation in order to be aware of tax rates and the timing of tax payment and applying relevant reporting.
Before officially register your own business as an IP, the future businessman usually selects a convenient tax system for itself. Depending on the type of activity, from the need for employees, from the number of resources used, the entrepreneur will have to make a choice in favor of one of the 5 tax options allowed for PI in the Russian Federation. From how justified this choice, the amount of money will depend on, which in the future it will be necessary to pay SP to the state treasury. Therefore, it is very important to know some features with employees in 2017 and without workers using various tax regimes.
Whatever tax regime chose the PI, in any case, it is obliged to produce systematic deductions for himself. The peculiarity of this kind of deductions is that the IP does not have an employer, which means there is no salary, but it has income from commercial activities. Just from the magnitude of this income and will depend on the amount of contributions paid to extrabudgetary funds. Entrepreneurs who need to pay taxes for a hired employee for the IP, in 2017 there are various innovations that you can read.
Important! Each IP should make deductions to extra-budgetary funds for himself, and it is completely unimportant whether entrepreneurial activities are being carried out, and whether she brings income to him.
The amount of money payable is calculated with the minimum wage. It is necessary to list 26% of its values \u200b\u200bin the FFR and 5.1% in the FFOMS. Mrots in 2017 is 7,500 rubles. Based on this, you can calculate all mandatory deductions. For clarity, the data are presented as a table:
Thus, the overall fixed amount of contributions for IP for itself is 27990 rubles, and in the event that its income exceeds 300,000 rubles. per year, then 1% of the resulting difference is added to this amount.
Important! In the Russian Federation, the limit amount of insurance premiums in the FIU for IP is legalized. In 2017, he is 187200 rubles.
In addition to mandatory deductions, the PI voluntarily can translate funds in the FSS. The amount in 2017 is 2610 rubles. per year. If this condition is completed, then when an insured event occurs, the businessman will have the right to obtain a corresponding manual (for example, in disability).
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What other mandatory payments to be done by an entrepreneur ? Consider for the beginning of the IP, which operates without attracting employees. Types and the amount of taxes that IP pay without workers depend on the tax system used by it (information about all tax modes is located). The state makes it possible to choose a businessman between the main and special tax modes.
The main taxation system (OSN) is fixed by the IP when registering his own business immediately "by default". It is important to know, because If this system does not suit the IP, then it needs to submit an application for the transition within the prescribed period. For the OSR, it is characterized by payment of several taxes in the state treasury, together who are in fairly pretty amount:
When using the Patent Patent Taxation System, you do not need to pay tax at all. It is only necessary to pay for a patent 6% of the basic profitability of the IP.
The use of a single agricultural tax is possible only for products of agricultural products. IP, using the ESKN, pay 6% of their profits.
If the activities of the entrepreneur involves attracting employees with their subsequent employment, then he already acts as an employer. Accordingly, it is added to its expenditures not only the payment of wages, but also certain contributions for each hired person. So, consider what taxes will have to pay SP with hired employees:
In fact, NDFL is not paid out of the PMP pocket, but it is deducted from the income of the employee hired by him. And the insurance premiums are just the additional expenses of the businessman who are inevitable when hiring employees. Setting the amount of wages, each entrepreneur wants to know how much IP pays taxes for the employee in 2017. IP should understand that besides her, it will have to list another 30% of the size of the salary in the address of extrabudgetary funds.
Is it possible to save for IP with employees on taxes 2017 and insurance deductions? There is, and, on quite legal grounds. There is a list of categories of payers who are in the right to use lowest rates of insurance premiums. These include, for example, IP on the USN, which are engaged in the production of food products, the production of games and toys, etc.
Important! In 2017, to deduct insurance premiums for employees in the FIU, the marginal annual amount of wages is defined - 876,000 rubles. If the salary of the hired employee per year exceeds this indicator, then the IP pays only 10% of the resulting difference.
In conclusion, I would like to add that the modern entrepreneur needs to be very responsible to approach the issues of paying taxes and transfer insurance premiums. If IP has workers, what taxes he needs to pay should be found in a timely manner in controlling bodies. It is important to translate all the necessary money to the deadlines established by law. This will avoid penalties and other undesirable consequences.
This article is intended for those who only make decisions about business activities. In general, it will be settled in general when it is better to start working that for this purpose what difficulties may arise.
Start activities The beginning of the IP under the legislation of the Russian Federation is necessary from the moment of registration. Without it, you will not be able to conclude a lease agreement, officially hire people and work in general within the legal field. However, in practice, there are very often cases when activities are already underway and due to different circumstances there is a need for registration. It must be done immediately to avoid problems with the law.
Until the registration, one of the important issues with which the businessman should decide is the question of choosing a taxation system.
For the concept of a common picture you need to know that there is:
IMPORTANT!
For beginners IP Simplified possible subject to the following conditions:
If the entrepreneur chose a simplified tax system, then it is exempt from paying such types of taxes (except for some exceptions), as:
That is, the tax you will have to pay only one. But payment of contributions to the Pension Fund and the Social Insurance Fund, if there are employees, no one canceled.
Also, keep in mind that if you initially did not file an application for the USN, then by default it is possible to go to the desired type of taxation only from the next calendar year.
To pay, you can choose, at your discretion, tax objects:
To make a choice, it is necessary to assume the interest ratio of your income and expenses. If the costs will be exceed 60% of income And you can confirm them with documented, choose the second form. Loss activity will also require you to pay the minimum tax in the amount of 1% of the income received. If you cannot observe all these conditions, then the first is the first.
Consider that IP when wept is allowed to work not in all types of activities. A complete list can be found in the Tax Code, and today we note that, for example, if you make excisive products (alcohol, tobacco, gasoline) or sell them, then a simplified is not for you.
Do not forget about the surrender of the necessary reporting. You need to do this up to April 30 following the reporting year. Filling the declaration will not be much difficulty, the main thing is that you have a relevant form. And remember that even if you do not carry out activities or get zero income, or are on the tax holidays as the newly discovered IP, donate reporting.
Relevant and no less important is the question of when you need to start paying taxes. The terms of payment depends on the taxation regime that you have chosen for yourself.
Taxable period - calendar year. Advanced payment is provided for the reporting quarter to the 25th. The same single tax is calculated at the end of the year (given all advance payments) and pay until April 30. Do not pay quarterly advance payments, it is impossible, otherwise the penalty will be read.
Amounts are counting on the income you have received. If the activity has not been done, then rent a zero declaration and taxes do not pay.
However, according to the Tax Code, the payers of this type of tax are registered and removed from it within 5 days from the beginning and end of the implementation of the activities. That is, it is believed that if you do not carry out activities or do not get income, then remove from accounting and that's it. Passing zero reporting on UTII Not provided.
Pay insurance contributions It is necessary to start from the moment of acquiring the status of an individual entrepreneur, that is, the inclusion in the unified state register of individual entrepreneurs. Termination of activities is an exception to the above registry. After the next day, the insurance premiums begin to calculate the insurance premiums (registration date in this case is not taken into account).
Pension and Medical Insurance It is carried out in any case, regardless of whether any entrepreneurial activity is carried out, and in what mode you are. Payment in FSS is made only if there are employees.
What you need a novice sip:
The full list is indicated in Resolution No. 584.
IP for beginners should also be aware that it may be needed for work (this is a letter of recommendatory nature or for individual cases):
Besides the above provisions where to start a business The beginning of the IP, it is necessary to remember about the difficulties that may arise:
In all the above cases, a businessman must remember that he is responsible for his mistakes to all his property, for which, according to the law, recovery can be drawn.
ADVERTISINGEven if IP did not lend activities in the current period or received a loss, he still is obliged to pay taxes in the FIU (). The obligation to pay contributions arises from the PI immediately after registration (however, the tax is recalculated in proportion to the time passed from the date of registration).
In 2014, the minimum amount that is necessarily subject to payment in the FIU - 20 727.53 rubles. Moreover, if the IP is operating in parallel and the employer lists contributions for him, it also does not exempt it from the payment of a fixed payment. And even if IP himself is a pensioner or disabled person, legislation does not provide any benefits or exemption of tax payments.
This is the difference between IP from LLC, within which it is possible, for example, to send the Director-General to administrative leave for a period of lack of commercial activities. Thus, the salaries are not made on LLC employees and disappears the obligation to pay contributions to the funds.
Many entrepreneurs make mistakes, not PI on time, but after several years they receive a notice with the requirement to pay off debt to the FIU, taking into account accrued penalties over the entire period.
Legislation does not provide for a delay in payment of contributions. Amounts should be listed until the end of the year, otherwise the entrepreneur threatened fines and penalties.
If the IP does not provide a tax declaration on time, the FIU calculates contributions based on the calculation of 8 minimum wages, i.e. In the amount of 138 627.84 rubles.
It is important to note that the IP has the right not to pay contributions only after providing all necessary documents to the FIU. And only provided that the IP is operational.
Sources:
According to current legislation, IP is obliged to pay insurance premiums in the FIU regardless of the income received. But Russia provides for a number of cases that allow not to pay insurance premiums for themselves for individual periods.
IP may not pay insurance premiums in the following cases:
This rule also applies to the spouses of contract soldiers and employees of Dipshlübb, consulates.
Please note that this list is not subject to expansion. Only categories of citizens only indicated in it may not pay insurance premiums. Those entrepreneurs who for any reason did not lead activities, but had a registered status of the PI, are obliged to pay insurance premiums in the FIU in a fixed size. So, in 2015, they constitute 22261.38 p. Legal practice in this case, as a rule, on the side of the FIU.
To obtain exemption from payment of insurance premiums, it is necessary to contact the FIU office, which works with entrepreneurs, with a statement and confirmation of documents. Their list depends on the base for which the delay is provided. For example, to obtain a liberation for a child's careman, a birth certificate will be required; passport; Marriage certificate (if available); Certificate of joint living with a child. For military servicemen, this is a military ticket and certificate from the Commissioner. The list of requested documents is better to first clarify in the regional department of the FIU, because It is not enshrined by law.
It is important that the entrepreneur in the specified periods of his life does not led entrepreneurial activities. The pension fund may additionally request documents that would confirm the absence of revenue. For example, an extract from the account of the IP or zero tax declaration certified in the FTS.
If the activity is incomplete month, the amount of contributions is recalculated in proportion to the number of days.
