How many taxes paying IP: detailed calculation. Insurance premiums IP

From the moment state registration Individual entrepreneur - Pension Fund , social insurance RF, Mandatory medical insurance . From that moment on, it is charged with the obligations of the payment of obligatory insurance payments.

What to pay to the FIU

Entrepreneurs of Russia have developed a long-term habit of follow the news on the increase in the minimum wage. Such interest is explained not so much curiosity as a fiscal necessity. In 2017, IP has already experienced the transfer of payment of contributions to Aegid FNS, from January 1, 2018, legislators have prepared a new surprise. From the new year, the sum of the monthly fixed pension payment "for itself" will no longer be tied to the minimum wage. The contribution of the IP consists of two parts and depends only on the value of annual income.

It is necessary to be guided by its calculation. 430 Tax Code of the Russian Federation. Financial perspectives are written in it for payers of pension contributions for the next three years. So fixed part of the contribution is:

• in 2018 - 26545 rubles / year;
• in 2019 - 29354 rubles / year;
• in 2020 - 32448 rubles / year.

The listed amounts will be final only for those IP, the income of which did not exceed 300 thousand rubles per year. From each earned ruble, over the specified limit will have to pay 1% as pension contributions.

Duty to make deductions in Pension Fund For IP has a double structure. First, an individual entrepreneur must list once a year fixed amount Insurance fee for themselves. This payment It is mandatory, regardless of whether the entrepreneur is carried out or not. Termination of payments is possible only in the case of liquidation of the status of an individual entrepreneur, as well as in cases of impossibility of carrying out entrepreneurial activities ( maternity leave, Call for military service, etc.).

What reports are surrendered

• for IP on USN, ESHN, OST (NDFL) - the amount of income received from entrepreneurial activities;
• for IP on ENVD and PSN - the amount of imputed income, taking into account K1 and K2, and the amount is potentially possible to obtain income, while the size of the income actually received by the entrepreneur is not accepted.

If IP combines several modes, the cumulative income is considered.

The period of payment of contributions calculated from income over 300,000 rubles is paid until April 1, following the reporting.

Payment for insurance premiums for employees is carried out by the PI, based on the following sizes (in% of the accrued income to employees):

Thus, the amount of payments for employees during the year may vary if there are changes in the amount of amounts obtained by them.

Note that the legislation does not allow to establish wages below the minimum wage: it must be remembered when making a decision to optimize business costs.

What to expect a new year in 2018

Fixed retirement insurance payment is calculated, not based on the size minimum payment Labor, which is established by law and acts a certain period of time, and is established in the Tax Code of the Russian Federation. Thus, the size fixed contribution In 2018, will be 26545 rubles. per year. The entrepreneur is exempt from paying a pension contribution provided: passing military service; Child care until they reach 1.5 years; disabled persons 1 group, disabled child, man over 80 years old; accommodation in the region where there is no opportunity to work - for spouses of contract servicemen, but no more than 5 years in total; Accommodation in the representative offices of the Russian Federation abroad, but also a total of no more than 5 years.

Contributions to the Pension Fund from IP "\u003e Contributions to the Pension Fund from IP: Video

At first glance, an unpleasant word - taxes, especially for a novice individual entrepreneur. To deal with this, in fact, not terrible phenomenon, we offer you an article in which the topic "What Taxes and Contributions is paying IP".

What types of taxes should pay for IP

Suppose Sidorov opened his IP to repair the cars and sale of auto parts. How much should he give money to the state? The answer to this question directly depends on the tax system, which Sidorov uses at the moment.

In general, by species, all taxes on the PI are divided in this way (we will analyze on the examples):

• Petrov for business uses a car on which orders in the city. Also in his possession is observed land plot: There he built his small shop. In this case, our individual entrepreneur pays land and transport tax, in addition to the main.

• Ivanov decided in advance with the taxation scheme and part of the income gives the state to the improvement of his country.

• Mironov, who opened the clothing store, in addition to the above taxes, is obliged to pay a certain amount imposed for insurance premiums.

Follow your taxes now it became possible to online: Moedelo.org service provides a wide range of opportunities for each individual entrepreneur and helps to figure out all tax Declarations And other papers.

What tax should pay an individual entrepreneur on the tax system

Now let's turn to the classification of the main types of taxes, based on the tax system: Miscellaneous business should pay sufficiently different amounts. Let's make sure of this on the examples.

IP, based on the general tax regime

Semenchenko opened his business for providing hair care services: haircuts, styling, hairstyles. She decided not to use a special tax regime and stay on the basis. In this case, it will be necessary to pay the following taxes in the state treasury:

• on income individuals (Suppose that per month it earns 13,000, then it will need to give 13% of the amount - 1690 rubles);

• per value added (another 18% of money earned with their own hands).

In addition, this Semenchenko leaves for festive celebrations and makes hairstyles in place. For the use of a car, our businesswoman also pays transport tax. If she had to have some kind additional property Or the Earth, then for them, too, she would also give the corresponding percentage. Now we know what taxes are subject to an individual entrepreneur in this system but.

SP on a simplified system

What kind of individual entrepreneur can go to a simplified taxation system? Let us turn to the case of a businessman Ivashchenko, who opened his small shopping bag. He was able to choose USN. How?

He does not have employees, and therefore the first and important condition - the working group up to 100 people is observed. By the way, not only IP, but also legal entities can use simplified, but it is more suitable for small companies.

Over the past 9 months, Ivashchenko's income from the dolls store was 450 thousand - and this means that the entrepreneur did not exceed the threshold of 112.5 million rubles.

The remaining conditions relate to larger firms with several dozen employees, in our case, it is enough to mention the first two - they are the most important.

Ivaschenko switched to USN. What percentage of taxes should this IP pay? Turn to the calculations.

From the total income (450000 divide for 9 months, we get 50,000 per month) businessman pays 6%, that is, in our case 3000 rubles.

Suppose that for the purchase of Ivashchenko's material spent 20,000 of 500,000. Another percentage - 15, the entrepreneur must pay from the difference between income and expenses. In our case, from the remaining 30000 - 4500.

Ivashchenko, in contrast to Semenchenko, pays much less thanks to the USN. Everything else, he will not separately postpone from income on NDFL and VAT. Unfortunately, from other taxes simplified does not relieve.

UNVD for an individual entrepreneur

It is believed that such a type of taxation is absolutely voluntary (if your activity is specified in the Special List). And if the businessmen dealing with only certain types of activities could be translated before him, now it can make almost any entrepreneur - the list expanded. Let us turn to the examples who can go to ENVD.

• Hope opened his private studio and sews clothes for their customers. Its activity correlates with one of those specified in the registry - domestic services.

• Nikolai finished a medical school and decided that he really wants to help animals. That is why he opened his job. This item is suitable for veterinary services.

• Albina rented several garages, redesigned them under the sink. Such activities refer to the provision of services related to the service of vehicles.

• Anna opened the courier business: she concluded contracts with large companies Cities and now delivers their documentation. This type of work is classified as a diverse.

In addition, there is a huge number of examples. We listed the main, which make it possible to conclude what entrepreneurs can count on UNVD.

The system of calculation in the impurity is quite complicated. But we will try to simplify it to a clear algorithm. How long does the IP pay in this case? Let's find out.

You are the seller of stationery. You, like any businessman on ENVD, you need to pay 15% of the imputed income. We start calculations.

• Increased income is not an ordinary income from the sale of pens and lines. You need to calculate it by the formula, but for now we will collect variables.

• You are working alone and this month assume that the income will be 30000 rubles.

• We now calculate the amount of income for the quarter (this is 3 months): It turns out 90,000 rubles.

• Now take the coefficients established by law. The first is 1.798 - every year it changes. The second now we will take approximately, it cannot be statical - this is an error in the calculation. We take 0.4.

• I turn out 90,000 rubles, 1.798 and 0.4. We get an imputed income of 64728 rubles.

• It remained the easiest step - to calculate 15% of this amount. Accordingly, you learned UTII.

Salary taxes and main contributions

We looked at what taxes per year should pay SP, now pay attention to both contributions. There are a few moments here.

Chernova registered herself as an IP that sells everything necessary for artists. A year later, the store turnover began to grow: a woman decided to hire several workers. Thus, Chernova received the status of a tax agent. For Irina and Zhenya, whom the entrepreneur hired, now you need to pay insurance premiums. In addition to the salaries of employees, a woman is obliged to deduct 13% on NDFL.

Malnikova, unlike Chernova, with his business for the sale of seedlings decided to cope herself. What taxes pay (pays) an individual entrepreneur in this case? Well, firstly, it all depends on its choice of the tax system. And secondly, it is obliged to pay insurance premiums for themselves personally - for medical and pension insurance.

Some insurance premiums are taken into account with a certain tax system. For example, on simplified, they make up 6% of the total tax. ENVD differed in general and deducts contributions completely, but only in the case when the entrepreneur does not hire any workers. Therefore, in the case of the draft, this option does not work.

Malnikov has the right to reduce the insurance premium on its employees under the ENVD system, but not more than 50% of the original amount.

For entrepreneurs using the main tax regime, insurance premiums can practically be fully in charge.

Thus, considering in our article on simple examples, as and what taxes need to pay the IP, we hope that now this word will not be perplexed by young businessmen. It is important to note that it is precisely from the choice of the tax system that the state of payment of mandatory duties also depends. Whether at least it is at least a simplified, even though ENVD - you need to mark the conditions of your IP in each case.

Russian legislation creates all the conditions for entrepreneurs to develop their business with comfort. Even taxation of the IP does not provide for some kind of defined rate or one for all businessmen of the tax. Everyone has the right to decide which system to be addressed, and choose from what. In 2019 there are 5 tax regimesdefining one of the other.

Types of taxation of IP

To the selection of the mode, you need to treat as seriously as if this is your future home. After all, on it, you will pay taxes far from one day. Bet, period, base, payment terms, calculation procedure - all this on each mode is different. And if you guess with the choice at the very beginning of the path, it will not be possible to achieve vertices in business.

The following types of taxation for IP operate in the Russian Federation:

• ESHN - a single agricultural tax;
• OPEN - the overall tax system;
• USN - simplified taxation system;
• PSN - Patent Taxation System;
• UNVD - single tax on imputed income.

1. Open

The most difficult thing in the technical sense is tax regime. An individual entrepreneur must have accounting knowledge or have in the state of its own specialist to cope with the reporting documentation, the list of which includes:

In addition, in the reporting on the basis of:

• Accounting book of shopping / sales, intended for the calculation of VAT;
• Personnel book;
• Insurance premium reporting;
• And staff reporting.

The list of taxes is also large. It includes all payments that are provided for by legislation for taxpayers:

Depending on the type of work and the characteristics of the business, the entrepreneur can pay such taxes:

• Excise taxes;
• Water;
• For bioresources;
• For the extraction of fossils;
• Contributions for employees;
• Transport.

Despite numerous minuses, it is impossible to be called unprofitable. There is a regime and positive sides. This is the default mode. That is, it is possible to get on it not only at your own request, but also to "fly" from another regime. For example, it is impossible to recruit more than 15 people on PSNs, exceeded the norm - welcome to the case. This mode does not limit anything to anything, you can replenish the state to any number of employees, receive ten-digit profits.

Another reason, due to which many IPs can choose exactly this type of taxation - payment of VAT. Why? VAT payments are preferred to cooperate with the same firms. They are much more pleasant to receive an invoice from them with the designated VAT and reduce its tax on it than to deal with IP on the USN.

2. Usn

Most of the IP choose a simplified tax regime, which does not need to pay VAT, NDFL, property tax. All tax burden comes down to one tax:

• 6% based Usn revenues;
• 5-15% on USN revenue minus costs.

The taxpayer itself chooses the taxpayer itself. If you have limited costs, the first option will be perfect. And if costs make up 60% of the profits and more, it is better to choose a second tax system, since it will be able to take it from the income on it, provided for in Article 346.16 of the Tax Code of the Russian Federation.

Individual entrepreneurs on general taxation pay a single tax once a year, and advance payments are made quarterly. Plus, a simplified payment of 6% can reduce advance payments and a final tax on the amount of insurance premiums. And no matter how time you have made them, the main thing is that in the same quarter, according to which the duty is calculated.

Employers and IP solutions reduce USN tax in different ways:

• The first can take into account contributions for themselves and for employees, but it is not entitled to reduce the tax more than halved;
• The second reduces the duty for all contributions made for themselves, up to 0.

At the base of income minus expenses, contributions can also be taken into account, but they contribute to the cost of costs.

Not all can go to the USN. It is forbidden to apply a simplified IP taxation system:

• With a state of 100 people;
• With annual income from 60 million;
• Eskhn payers;
• With a prohibited type of work, these are persons practicing gambling business, mining, production of excisable goods;
• Persons having branches.

To others minuses Usn relate:

• The impossibility of selling goods with VAT;
• Mandatory presence of KKM.

3. ENVD

If IP decides to choose such a taxation system as UNVD, it will pay the tax at a rate of 15% not for the income received, but according to the imputed state. This is a kind of figure, which, according to lawmakers, is optimal for a specific activity.

Formula for calculation: BD (basic yield assigned by the state for each type of work) x K1 (the coefficient established by the government) x FP (physical indicator, for example, the area of \u200b\u200bthe trading hall) x K2 (the coefficient determined by the regional authority) x 15% (bid).

ENVD relies the taxpayer from VAT, NDFL, property tax. And most importantly - from installing KKM. It is possible to reduce the duty on insurance premiums for similarly with the Rules.

Full accounting is not necessary. But some documents still need to fill out:

• Tax Declaration;
• Physical Accounting. indicators;
• Reporting for employees;
• Additional reporting.

Among the shortcomings of this form of taxation are distinguished:

• Restriction by type of work - they will not be able to apply the behave person wholesale trade, production, construction.
• Lack of system in some regions, information should be specified in local authorities. In Moscow in 2019 it does not work.
• You can not hire over 100 people.
• The tax must be paid even at a loss.

4. PSN.

PSN - SAMIA clear system Taxation for IP, since it consists in the payment of the cost of a patent. The complete lack of reporting, the choice of any convenient period (from 30 days before the year), work without KKM - all these advantages give the right to call it the most profitable.

The PP rate on the patent system of taxation in 2019 is 6%, and a certain ideal profit set by local authorities is accepted for the database. Real income of the enterprise does not matter.

it the best way For entrepreneurs with seasonal or temporary business. But not everyone may join the taxpayers on PSNs, the list of suitable activities is strictly regulated. It is similar to a list for UNVD, only supplemented with small production, for example, bakery products, sausage, dairy products, carpets, glasses, socks, business cards, ties.

In addition, the number of employees on the patent cannot exceed 15 people, and profit - 60 million R.

5. Eskhn

Eschn is a profitable regime with a rate of 6%, but not from income, but on the difference in income and expenses. Payment is made only once in a half, and the declaration is surrendered once a year.

The only negative forms of taxation for the PI is that it is used only in relation to agricultural producers and fish farming persons.

Choose the best mode

To determine which taxation system to choose for IP, it is necessary to make a series of individual calculations of the tax burden for all possible modes. Consider how to compare taxes, on a specific example.

An entrepreneur Hadorkin plans to open a hairdresser in the Krasnoyarsk region. Predicted earnings per month - 777 000 rubles, in the state - 5 employees, predicted costs per month - 266,000 rubles, the amount of insurance premiums for employees - 34 000 p.

Calculate the estimated tax on the most affordable preferential systems:

• PSN.. Basic yield for this region and type of work is 3,554,799 p. BD / 12 months x 6% \u003d 3 554 799/12 x 6% \u003d 17 770 p. per month. It is impossible to reduce this amount.
• ENVD. K2 for hairdressers in Krasnoyarsk - 0.99. BD - 7,500, K1 - 1,798, FP - 5 (number of employees). Duty per month \u003d 0.99 x 7 500 x 1,798 x 5 x 15% \u003d 10 012 p. This amount can be reduced to the state contributions, but not more than twice: 10 012 - 34,000 \u003d 0. So we pay \u003d 10 012/2 \u003d 5 006 p.
• Usn revenues. The expenses of the company are not taken into account, all profits are subject to taxation at a rate of 6%. 777 000 x 6% \u003d 46,620 p. The amount can be reduced to payments to the insurance, but not more than twice. Therefore, to payment 46 620/2 \u003d 23 310 p.
• USN revenues-expenses. And here the costs are taken into account, and contributions are entered in them: (777 000 - 266 000 - 34 000) x 15% \u003d 71 550.

Conclusion: IP Hadorkin is better to stop the choice on the imputed taxation mode, since its business brings big profit and unpaid. If expenses were more than 60% of the profits, perhaps the most favorable system It would be UPN revenues less expenses. Each case should be considered separately.

In addition to size tax payments The choice of type of taxation depends on such nuances:

• Presence of restrictions: staff number, profit, activity;
• Regional features: Size K2, database for shift and patent, rates on simplified);
• Type of system that partners apply;
• Need for export and import;
• Square of the trading room for retail trade;
• Room service area for catering;
• Number vehicle For freight transportation;
• Other indicators appear in the calculations.

List of golden rules for newcomers in the field of business that will help choose the optimal taxation:

• Services sector. To work with individuals, you can choose a shift, because it is not necessary to use KKM. And for cooperation with legal entities, it is better to give preference to simplified. And with those and other persons - you can combine two taxation.
• Wholesale I. retail with a large area of \u200b\u200bthe room / hall. Favorable use of UCIN with deduction.
• Delivery and retail with small square. The use of imputed tax or patent is more relevant.
• For large production It is good to use ones, but for small - simplified tax.

How to go to modes

The rules for the transition from one type of tax to another are somewhat different:

• If you initially want to register an IP on USN, you should submit a petition in the IFTS №26.2-1 in the thirty-day period from the date of obtaining a certificate of the opening of the PI. If you go - until December 31, since the transition is possible only from the beginning of the new period. The transition from USN in the middle of the year is also unacceptable.
• To go to the shift, it is enough to send a statement in the form of UNVD-1 to five days after you begin to apply it. A day later you will be notified that you started working on UTII since the beginning of its actual application. To register an IP on the imputed tax, the same type of petitions within the thirty-day period from the day of actual registration are submitted.
• Register as a payer is not necessary, on total taxation They put the default if IP does not express the desire to go to another form.
• For registration of a patent, you need to fill out a statement 26.5-1 and attributed it to the tax for ten days before the start of work.

And do not forget that after the translation to another taxation, you will not be removed from the account on the previous on the machine. You need to submit to the tax petition for removing from the account, otherwise you will begin to combine 2 systems at the same time.

When registering, the entrepreneur (IP) must submit an application within 30 days, indicating which taxation system it will use. If the entrepreneur does not indicate the type of taxation, then the default is obliged to pay taxes and compulsory payments for general System taxation (based). Consider which tax system is beneficial for IP and which IP taxes should pay.

According to the law, there are four types of tax systems:

1. Total taxation system (based). When there are no restrictions on the total amount of revenue, there are no restrictions on activities and sufficiently complex reports. The tax inspectorate controls the value added tax equal to 18% and income tax which is 20%. For an entrepreneur operating on the basis, it is very important that the suppliers also work with VAT, because in fact from all turns it is necessary to pay 18%.
2. Simplified taxation system (USN). USN is optimal for entrepreneurs, for example, providing any services to physical and (or) legal entitieswho do not need an incoming VAT. The declaration must be served only once a year.
3. Unified Increase Income Tax (UNVD). ENVD is fixed taxwhich does not depend on the revenue of the entrepreneur, since the amount of the tax approved by Article 346.29 of the Tax Code of the Russian Federation. The list of activities on UNVD for entrepreneurs is listed in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation. Regions have the right to reduce tax bid. from 15% to 7.5%.
4. Patent Taxation System (PSM). The entrepreneur acquires a patent for a certain period of one month to twelve months and is not obliged to donate reporting. PSNs have the right to apply only entrepreneurs.

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Taxes IP on the basis

Entrepreneurs on the general tax system must pay the following taxes in the budget:

• tax on income of individuals (NDFL) with the amount of income paid by employees;
• value Added Tax (VAT) for Realized Goods (Services);
• transport tax in the presence of transport;
• property tax, if an entrepreneur uses property with cadastral assessment, not in commercial activities;
• water tax, if an entrepreneur uses water resources to receive its income.

Tax on income of individuals (NDFL) unites two taxes - this is a profit tax and income tax. For IP, a tax rate is applied to 13%. To calculate the amount of tax, the formula is used:

• Tax amount \u003d ( total amount Revenues for the year - the total amount of confirmed costs) * 13%

• The amount of tax \u003d (total revenue for the year - the total amount of non-confirmed costs) * 20%

For example, the total revenue for the year of the entrepreneur is 1,500,000 rubles, the total amount of confirmed costs is 700,000 rubles.

Tax amount \u003d (1 500 000 - 700 000) * 13% \u003d 104 000 rub.

Slightly change the condition of the example: the total amount of revenue for the year of the entrepreneur is 1,500,000 rubles., The total amount of non-confirmed costs is 700,000 rubles.

Tax amount \u003d (1,500,000 - 700 000) * 20% \u003d 160 000 rubles.

The legislation of the Russian Federation does not allow to apply both deductions. Therefore, the entrepreneur, having previously considered both options, should determine which deduction is more profitable for it - 13% or 20%.

Taxes IP on USN

For entrepreneurs at "Simplified" (USN), legislation provides for two types of taxation object:

• "Revenues", the tax rate applies 6%;
• "Income minus costs", the tax rate applies 15%.

Regional lawmakers have the right to reduce the tax rate of 6% to 1% for the object "Revenues", and for the object "Revenues minus expenses" from 15% to 5%.

The amount of tax for IP using the tax object "revenues" can be calculated according to the following formula:

• Tax amount \u003d total income per year * 6%,

and to calculate the tax amount when using the tax object "Revenues minus expenses", the following formula:

• Tax amount \u003d (total income - total amount of confirmed expenses) * 15%

Mandatory payment of IP in 2018

Payment of insurance premiums "For yourself"

Since 2018, the amount of mandatory insurance premiums IP "for itself" does not depend on the minimum wage, but are provided for in Article 430 of the Tax Code of the Russian Federation.

That is, insurance premiums IP for themselves for 2018:

• contribution pension insurance In the FIU "For myself" is equal 26 545 rubles;
• the contribution of health insurance in the FFOMS "for itself" is equal 5 840 rubles.

The total contribution amount is 32 385 rubles.

If the amount of income in the reporting year, the entrepreneur will have more than 300,000 rubles, then it is obliged to additionally pay insurance premiums in the FIU 1% of the rate with the amount of exceeding.

Payment of insurance premiums for hired employees

An entrepreneur who has hired workers is tax Agent on tax on income of individuals (NDFL).

Entrepreneur must:

• for accrued wages, calculate and keep the tax at a rate of 13%;
• list the calculated tax to the budget;
• calculate insurance premiums: PFR - 22%, FSS - 2.9%, FFOMS - 5.1%, FSS NS - ranging from 0.2 to 8.5%;
• list the estimated insurance premiums into social, pension and medical funds.

Payment period of insurance premiums and CBC

The amount of insurance premiums entrepreneur can pay quarterly, but it is necessary to pay the whole amount until December 31 of the current year.

CBC on the contributions of an entrepreneur "For myself":

• in PFR - 18210202140061110160;
• in FFOMS - 18210202103081013160;
• for 1% of the amount exceeding 300 thousand - 18210202140061110160.

Numerous amendments B. 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 for insurance premiums for some categories 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:

• taxation IP: Forms, order, sizes;
• the obligations of the entrepreneur with employees;
• major changes in legislation from the current year;
• features of payment in the absence of income.

What taxes paying sip

Total individual entrepreneurs are required to make three types of payments:

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

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

• applied system of taxation of IP;
• the presence (absence) of hired workers.

In Russia, used general mode taxation (based), and a number of special: USN, UTII, 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.

Income and VAT interest

From the mode used, it directly depends on what taxes pay the IP state, and in what size (tab. 1).

* 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 Exempt from VAT, with the exception of import import operations.

Insurance contributions

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):

• 29 354 rubles - on pension provision;
• 6 884 - for medical insurance.

Such rates apply to income up to 300,000 rubles per year, another 1% is paid with exceeding (Table 2). Limit value 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.

Other payments and taxes IP

Entrepreneurs on the basis of land fertilization, mineral mining, property in common order. Size is regulated federal laws and regulatory acts 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.

Taxation IP with employees

Entrepreneurs hiring employees fulfill additional duties. With paid wages, as well as remuneration on civil contract agreements, they are required:

• calculate and pay in state budget tax from individuals (NDFL);
• list contributions to all types of social insurance (FIU, FSS, FOMS).

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 vacation charges and sick leave: Ndfl needs to 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.

Taxes for IP in 2019

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.

1. The ratio between the percentage of profits listed to the federal (2%) and regional budgets (18%) has changed. The total size remained at last year's level - 20%. However, now taxes for IP in 2019 are distributed in the ratio: 3 and 17% (in the treasury of the subject of the federation).
2. Created criteria for the use of USN. To go to this mode in 2019, the limit is 112.5 million to continue its use, the cost of fixed assets and revenues should not exceed 150 million rubles.
3. A new OKVED classifier came into force, which is important for ENVD and PSN payers. In order not to lose the right to use the modes, you need to bring the information of the EDRIP.
4. For PSN, the size of the increase in the maximum possible amount of income to calculate the cost of a patent, and restrictions on the right to apply the mode is changed. This determines which taxes pay the PI. For 2019, it is 1,481. Thus, the marginal income is 85,000, and the patent cannot cost more than 7,125 rubles per month (earlier 6,645).
5. Employers-employers at the "Wmenenka" received the right to reduce the amount of advance payments on the size of the insurance premiums paid for themselves. The deflator for 2019 is 1.915.

What if there are no income?

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 " tax holidays" This is only possible on a "simplified" or patent. To go to USN in the current year, you need to apply for tax inspection Not 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 Mandatory to pay regardless of the fact of suspension of activities, or lack of profits.