Taxation according to SP. What taxes does an individual entrepreneur pay in different tax regimes: types and amounts of taxes. Individual entrepreneur pension contributions

First of all, you need to decide on the tax system. The tax burden of individual entrepreneurs and the composition of the reporting will depend on this. Russian entrepreneurs have a choice of a common taxation system and 4 preferential regimes: STS, UTII, ESHN and PSN.

In this article, we will tell you in detail about the payments that are obligatory for all entrepreneurs and about payments under different tax regimes.

Insurance premiums for individual entrepreneurs in 2019

We start the article not with taxes, but with contributions, because insurance premiums- these are mandatory payments for all entrepreneurs, regardless of the type of activity, the amount of profit and the applicable tax regime.

Any businessman who has the status of an individual entrepreneur must annually deduct for himself fixed insurance premiums for two types compulsory insurance: pension and medical. In 2019, this is a total of 36,238 rubles. These contributions are transferred to the IFTS in a one-time or in several installments until the end of the year.

The obligation to deduct such contributions is terminated only when the IP is closed.

Sometimes the law allows not to pay contributions if the entrepreneur has not been in business. For example, when caring for a child under 1.5 years old, when passing military service, caring for a disabled person, etc. (Clause 7 of Article 430 of the Tax Code of the Russian Federation).

If you are lucky enough to earn a lot in a year, then from the amount of income that exceeds 300 thousand you will need to transfer another 1% of pension contributions until July 1 of next year.

At the expense of fixed and additional insurance premiums for yourself, you can reduce the tax burden. The reduction procedure depends on the tax regime:

1. On OSNO, STS, 15% and unified agricultural tax, contributions are included in expenses and thereby reduce the tax base.
2. With a simplified taxation system of 6% and UTII, the amount of contributions is deducted from the calculated amount of tax. If an entrepreneur without employees has less tax in contributions, then it is not paid at all. Individual entrepreneurs with employees can reduce the payment for the simplified tax system and UTII by no more than 50%.

Taxes of individual entrepreneurship employers in 2019

When a businessman stops working alone and hires employees, he pays taxes and fees not only for himself, but also for them. These obligations also apply to all entrepreneurs, regardless of the taxation regime and type of activity:

• Personal income tax in the amount of 13% is deducted from the employee's salary and transferred to the budget no later than the next day after the salary is paid. That is, in this case, the employer acts only in the role tax agent and he himself does not bear the costs.
• Insurance contributions for social, pension and health insurance... In total, this is 30% of the accrued salary. The employer makes these contributions at his own expense. The term for transferring contributions is up to the 15th day of the month following the month of accrual.
• Contributions for insurance against accidents in the FSS. The rate of contributions depends on the hazard class assigned by the Fund upon registration. Term - until the 15th day after the month of accrual.

Some entrepreneurs on the STS and PSN can pay contributions for employees at reduced rates. Information on benefits for contributions is contained in article 427 of the Tax Code of the Russian Federation.

Individual entrepreneurship taxes

Now let's talk about the taxes that individual entrepreneurs should deduct. The main payments depend on the selected tax regime.

OSNO

In order to work on the general taxation regime, you do not need to do anything special - all individual entrepreneurs are automatically considered working on OSNO, if they have not submitted an application for switching to another regime.

OSNO is beneficial to those entrepreneurs who work with large organizations, because such organizations are more willing to cooperate with VAT payers.

On the common system pay personal income tax, VAT and property tax.

VAT

The VAT rate is generally 20%.

The VAT that buyers pay, the individual entrepreneur must pay to the budget minus the VAT amounts that the entrepreneur himself paid to the suppliers.

There are a number of exceptions specified in Tax Code when the rate is 10% or 0%.

The VAT return is submitted quarterly by April 25, July, October and January. VAT is transferred within three months in equal installments. For example, for the first quarter, you need to list the first part by April 25, the second by May 25, and the third by June 25.

Personal income tax

The rate is 13%.

The payment is calculated from the difference between income and expenses. If it is not possible to confirm expenses, then you can use a professional deduction - 20% of income. That is, income is reduced by 20% and the rest is multiplied by 13%.

Being on OSNO, you will be able to use other deductions from income that are due to individuals: standard, social, property. That is, like employees, you can return or reduce personal income tax when buying an apartment, receiving paid education or medical services.

Personal income tax is paid in 4 stages during the year:

• Advance payment for the first half of the year - until July 15.
• Advance payment for 9 months - until October 15.
• Advance payment for 12 months - until January 15 of the next year.
• The final payment for the year is until July 15 of the next year.

The sole proprietor does not calculate the advance payments, but pays according to the notifications that come from the tax office. Tax authorities calculate advance payments based on income for last year or on the basis of a 4-NDFL declaration. All newly registered individual entrepreneurs must send this form to the IFTS within five days after the end of the month in which the first income was received.

Attention! From January 1, 2020, amendments to article 227 of the Tax Code of the Russian Federation begin to operate and the procedure for making advance payments for individual entrepreneurs on OSNO changes. Individual entrepreneurs will now have to calculate the advances themselves on the basis of actual income for the quarter, six months, and 9 months. The term for advance payments is also changing:

• for the first quarter - until April 25;
• for half a year - until July 25;
• for 9 months - until October 25.
• By annual payment and reporting everything remains the same.

Property tax

Entrepreneurs on OSNO pay it according to the same rules as individuals. The rate is determined by local authorities and does not exceed 2.2%. The payment should be transferred before December 1 of the next year after the reporting year.

Entrepreneurs do not need to calculate property tax on their own. The Federal Tax Service Inspectorate will calculate and send a notification itself. Individual entrepreneurs do not hand over the declaration on this tax either.

STS

By choosing the simplified taxation system (simplified taxation system, or simplified system), you will be exempt from paying personal income tax, VAT and tax on property that you use in business. How much an individual entrepreneur pays taxes on a simplified basis depends on which object of taxation you choose. There are two options:

1. All income is taxed at a rate of 6%.
2. Income less expenses are taxed at a rate of 15%.

To determine which tax rate more profitable, it is necessary to at least roughly represent the ratio of forthcoming income and expenses. Usually the second version of the simplified tax system is beneficial when the share of expenses in total share revenue exceeds 60%.

You need to pay advances and taxes on the STS according to the following schedule: by the 25th of the month after the first, second and third quarters, you need to calculate and transfer the advance payments, and by April 30 of the next year, you need to calculate the total amount, pay the balance and submit the declaration according to the STS.

UTII

This regime also exempts from VAT, personal income tax and property tax. But unlike the STS, only certain types of activities that fall under this special regime are transferred to UTII, and the exemption from these taxes applies only to these types of activities.

The UTII regime differs in that the payment does not depend on the actual income, but on the imputed income. It depends on the physical indicator. This can be the number of people involved in the business, square meters retail space, units of transport - depends on the type of activity.

The physical indicator is multiplied by the base rate of return for a specific activity, the deflator coefficient (1.915 in 2019) and the adjustment coefficient (set by local authorities). 15% of the resulting amount is calculated - this is amount of UTII per month. The actual amount of income does not affect the amount of tax.

Declarations are also handed over on a quarterly basis, this is given 5 days less. You need to report until the 20th after the end of each quarter.

For a list with physical indicators and amounts of basic profitability for all types of activities, see article 346.29 of the Tax Code of the Russian Federation.

PSN

The patent system is very similar to UTII. Here, too, the tax does not depend on real income, but from the potential. The local authorities set the basic annual return for different types of business.

The cost of a patent per year is 6% of the base annual rate of return. A patent can be taken for a period of 1 to 12 months within one calendar year.

The amount for the patent can be transferred at any time until the end of the validity period in full or in parts. But if the term of the patent is more than 6 months, then a third of the amount must be paid within 90 days, the rest - before the expiration of the patent.

Paying a patent replaces tax. Personal income tax, VAT and property tax within the framework of activities on a patent do not have to be paid. It is also not necessary to report income, that is, to submit a declaration, an individual entrepreneur on the PSN.

ESHN

This special regime is allowed to be used only by agricultural producers and those who provide them with services. Individual entrepreneurs pay a single agricultural tax on the unified agricultural tax. Until 2019, unified agricultural tax payers were exempted from VAT, but since 2019 this benefit has been canceled. Now, in general, all agricultural producers are obliged to charge and pay VAT, but can use the right to exemption if they fit into the income limit:

• in 2018 - 100 million rubles;
• in 2019 - 90 million rubles;
• in 2020 - 80 million rubles;
• in 2021 - 70 million rubles;
• in 2022 and subsequent years - 60 million rubles.

Unified agricultural tax rate - 6% from the difference between receipts and costs. Unified agricultural tax is paid in two stages: an advance payment for the first half of the year by July 25 and an annual payment by March 31.

What other taxes do individual entrepreneurs pay in 2019?

All other taxes: transport, land, water, etc. they are paid when it is assumed by the specifics of the activity and there is an object of taxation. Special regimes do not exempt from them.

Remember that there are exceptions for each exemption - special cases when one or another tax still needs to be paid. For example, exemption from VAT does not apply to cases when it comes to the import of goods, personal income tax is always withheld from dividends, and exemption from property tax does not apply if the property is valued at cadastral value and is included in a special list.

How to pay taxes and fees correctly, keep records and not get confused, and at the same time not spend money on the services of an accountant?

The best option is to register in the My Business service. It is a cloud-based accounting service, tax accounting and HR workflow, which saves you time and allows you to focus on business development.

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Hello dear readers! In this article you will find out what taxes an individual entrepreneur pays on different systems taxation. The article will be useful for novice entrepreneurs to understand that there is nothing wrong with doing business legally and taxes in Russia are acceptable. So, let's begin.

By the way, questions of this nature and many others, businessmen have long been accustomed to solving in this service, try to minimize risks and save time.

What taxes do individual entrepreneurs need to pay?

To determine what taxes the individual entrepreneur must pay to the budget and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

- income tax in accordance with the selected taxation scheme;

- transport and land taxes, (provided that you use vehicles or a piece of land in your business);

- insurance premiums.

Income tax is paid based on the type of activity you carry out and which taxation system you prefer. Let's analyze the main options.

SP in general mode

If you remain on the general tax regime and do not use the special regime, you must pay all taxes corresponding to the OSNO. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, in the state budget will have to list:

- Personal income tax (in the form of 13% of the income received from the business);

- VAT (at a rate of 18% or another rate in cases specified in the Tax Code);

Plus, the individual entrepreneur must pay three more taxes, depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

SP on simplified tax system (USN)

An individual entrepreneur on a simplified tax must pay tax under the simplified tax system at the appropriate rate, depending on the tax base:

- 6% of the amount of income;

- 15% from the difference “income minus expenses”.

The simplified tax system gives an individual entrepreneur exemption from personal income tax and VAT, but property tax, which is calculated from the cadastral value, must already be paid.

SP on imputation (UTII) or patent

An individual entrepreneur on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of income of the individual entrepreneur for a specific activity. Calculate it like this:

VD = Basic profitability x Physical indicator x K1 x K2

The values ​​of basic yields necessary for calculating the amounts of tax and the indicators of work taken for calculation for specific activities that fall under the use of UTII are given in the Tax Code. The size of the basic profitability is indicated in rubles in a monthly amount. Special indicators are the physical characteristics of an individual entrepreneur's business, depending on the type of activity. Among them, the following can be used: the area of ​​the trading floor, the number of cars Vehicle, the number of seats, or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

Coefficient K1 is the deflator value, set for a period of one year.

Coefficient K2 - an adjustment coefficient for basic profitability, is set at the regional level, depending on business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the amount of the patent. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The values ​​of the possible annual income for each type of activity are established at the regional level in the form of a law approval.

Individual entrepreneurs using taxation on UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property on which the tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the STS or OSNO.

Important: Individual entrepreneurs should take into account that the tax under the simplified or general regime is calculated on the basis of the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his activities and did not receive income, then there is no need to pay tax.

With UTII and a patent, the tax is calculated from the amount of possible income, respectively, these taxes will have to be paid even when the individual entrepreneur does not conduct his activities and has no income during this period.

Salary taxes and insurance premiums

An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer personal income tax from their salary in the amount of 13% to the budget. Plus, the individual entrepreneur must transfer insurance premiums to his employees in accordance with the current approved rates.

If an individual entrepreneur works alone and has no employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid necessarily and do not change depending on whether the individual entrepreneur conducts its activities or not.

For 2017, the following amounts were recorded:

For payment of insurance premiums for pension insurance 23,400 rubles per year;

For payment of insurance premiums for health insurance 4 590 rubles per year.

These amounts are valid for all individual entrepreneurs and are not recalculated depending on their annualized revenue. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly until the end of the current year.

In the case when the annual income of the individual entrepreneur has exceeded the amount of 300 thousand rubles, then an additional amount of 1% of the excess must be paid to the Pension Fund.

Example: you are an individual entrepreneur, earned 600 thousand rubles in a year.

Until the end of the year in mandatory you must transfer insurance premiums for the relevant types of insurance: 23,400 rubles and 4,590 rubles. Moreover, by the end of the first quarter of the year following the reporting one, an additional payment must be made to the Pension Fund:

(600 - 300) x 0.01 = 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will amount to 23,400 + 3,000 = 26,400 rubles. and 4 590 rubles. - for medical insurance.

In this case, there is a limit on the possible size of pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your income for the year is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for medical insurance. An additional payment in the form of 1% must be equal to:

(20,000 - 300) x 0.01% = 197 thousand rubles.

But you shouldn't pay more than RUB 187,200 in pension contributions.

As a result, 23,400 rubles. you have already paid, so in addition you need to transfer before the end of the 1st quarter of the next year to the Pension Fund:

187,200 - 23,400 = 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of tax, the individual entrepreneur on the simplified taxation system deducts 6% or UTII:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for his employees, but not more than 50% of the originally calculated amount of tax - if he hires employees.

If an individual entrepreneur uses a simplified taxation system of 15% or an OSNO, then he has the right to take into account insurance premiums as part of his expenses. Under the patent system, these fees cannot reduce the tax.

Pivot table

Conclusion

So you found out what taxes an individual entrepreneur pays. If you have any questions, ask in the comments! Also, look forward to new articles from Daria, in which she will tell the intricacies of taxation systems, how to report on individual entrepreneurship taxes, where to go, how to fill out, how much to pay, etc.

Individual entrepreneurs can voluntarily switch to a special tax regime in the form of payment of imputed tax, if local authorities in the territory of their region of doing business have approved UTII for the type of activity carried out by the individual entrepreneur (Article 346.26 of the Tax Code of the Russian Federation, Clause 1 of Article 346.28 of the Tax Code of the Russian Federation). What advantages will bring imputation for an individual entrepreneur in 2019, we will tell in this consultation.

Transfer of individual entrepreneurs to imputed tax

An application for registering an individual entrepreneur as a payer of imputed tax is sent to the IFTS in the form of ENVD-2 (Order of the Federal Tax Service of Russia dated 11.12.2012 N MMV-7-6 / [email protected] ).

Imputed tax for individual entrepreneurs

Payment of the imputed tax will allow an entrepreneur to minimize his tax burden in the presence of high turnovers. The use of imputation exempts individual entrepreneurs from payment (clause 4 of Art. 346.26 of the Tax Code of the Russian Federation):

• Personal income tax from income received from activities on UTII;
• property tax of individuals (in relation to property used in imputed activities), with the exception of real estate that appears in the regional cadastral list and is taxed at cadastral value;
• VAT (for operations carried out within the framework of UTII activities), except for the payment of VAT when importing goods into the territory of Russia, as well as in the cases specified in Art. 161 and Art. 174.1 of the Tax Code of the Russian Federation.

Instead of all these taxes, the entrepreneur will only pay single tax on imputed income. In addition, the entrepreneur needs to pay insurance premiums for himself in the general manner.

Imputed tax for individual entrepreneurs in 2019

Vmenenka for an individual entrepreneur in 2019 will allow an entrepreneur (without hired workers) to reduce the amount of the single tax by the amount of expenses for the acquisition of KKT in an amount not exceeding 18,000 rubles (per unit). This can be done while executing following conditions(clause 2.2 of article 346.32 of the Tax Code of the Russian Federation):

• cash machine included in the register of KKT;
• CCP is used in activities subject to imputed tax;
• KKT will be registered with the Inspectorate of the Federal Tax Service until July 1, 2019.

The imputed tax for individual entrepreneurs in 2019 will need to be calculated with the K1 deflator coefficient equal to 1.915. Compared to 2018, the ratio was increased by 2.5% (Order of the Ministry of Economic Development of Russia dated October 30, 2018 No. 595).

The value of the correction coefficient (K2), as well as the imputed tax rate itself, are established by the regulatory legal acts of local governments separately for each region (

All taxes and payments for individual entrepreneurs can be divided into four main categories:

1. Fixed insurance payments "for myself".
2. Taxes and insurance premiums from employees' salaries.
3. Taxes depending from the chosen taxation system.
4. Additional taxes and payments (depending on from the type of activity).

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Individual entrepreneur insurance premiums "for yourself"

An individual entrepreneur must pay insurance premiums "for himself" (fixed payments) under any taxation system, even if he does not conduct any activity and does not receive any profit. If an individual entrepreneur works alone (without hired workers), then he must pay the deductions only "for himself."

During 2020, an entrepreneur needs to make 2 payments:

Also, individual entrepreneurs, whose annual income for 2020 will be more 300,000 rubles, you will have to pay an additional 1% of the amount of income exceeding these 300,000 rubles by July 1 of the next year.

Employee taxes and contributions

An individual entrepreneur can hire workers under labor and civil law contracts (work contract, service contract and others, for one-time work or work that does not require the implementation of internal regulations).

It is important to understand that by hiring an employee, an individual entrepreneur assumes additional costs and responsibilities:

• Calculates and withholds personal income tax from income paid to its employees. Once a month (on the next day after the payment of wages), an individual entrepreneur is obliged to transfer personal income tax at a rate of 13% in favor of the tax office, acting as a tax agent.
• Pays insurance premiums. Employee contributions are paid every month based on the rate of insurance premiums multiplied by salaries employees.

Learn more about taxes and insurance payments for employees.

Read about how to find out about tax debts.

note, since 2017, all insurance premiums, both fixed and for employees, are paid according to the details of the Federal Tax Service of the Russian Federation. This is due to the transition of the administration of insurance premiums to the introduction of the Federal tax service since 2017.

Taxes depending on the chosen taxation system

In total, there are six tax regimes for individual entrepreneurs (one general and four special):

1. General taxation system - OSN;
2. Simplified taxation system - STS;
3. Unified tax on imputed income - UTII;
4. Patent taxation system - PSN;
5. Unified agricultural tax - Unified agricultural tax.
6. Professional income tax - NAP (new regime, operates in 23 regions).

Learn more about each operating in Russia tax regime you can on this page.

Additional taxes and payments to individual entrepreneurs

Certain types of activities involve the payment of additional taxes. These include:

• Tax for the production and sale of excisable goods.
• Mineral Extraction Tax (MET).
• Water tax for the use of water bodies.

Individual entrepreneurs who have special permits and licenses, in addition to additional taxes, must also carry out:

• Regular payments for the use of subsoil.
• Fees for the use of objects of the animal world.
• Fees for the use of objects of aquatic biological resources.

Note: additional taxes, fees and charges must be paid regardless of the taxation system in which the individual entrepreneur is located.

The UTII system (unified tax on imputed income) is used by individual entrepreneurs of small or medium-sized businesses. You can switch to the regime voluntarily at registration or in any period of activity. Choosing a system when registering is not always justified. It is necessary to pay a single tax from the date of registration of a person as a payer of UTII.

The success of the application of the special system is based on the peculiarities of the conditions under which entrepreneurs:

• Only have to pay fixed amount that does not depend on the amount of income received.
• They have the opportunity to reduce the tax on compulsory payments to off-budget funds.
• They may not use KKM for settlements with the population when receiving income.
• They have the opportunity to have a minimum number of clerks on staff due to the absence of significant accounting requirements.

The fixed amounts that must be paid upon imputation allow you to plan expenses. When determining the costs, annual indexation of deflator coefficients, which affect the amount of the tax, are taken into account. What amounts of obligations must be paid in the new calendar year, you need to find out in the IFTS.

The use of UTII is justified for retail and similar activities under the conditions:

• The presence of large turnovers of income.
• Lack of significant profits, allowing you to have a large staff of employees for accounting.
• The inability to maintain detailed inventory accounting.

Entrepreneurs on imputation should keep records only of the physical indicator that underlies imputed income. What is a physical metric? This is the value of the number of employees, the number of places, transport units, footage and other parameters, according to the size or number of which the amount of imputed income is determined. The entrepreneur cannot choose the parameter on his own. The definition of the indicator is under the jurisdiction of legislation.

How to exercise the right to apply the system

If these individual entrepreneurs meet the requirements, the person can switch to the regime by submitting a notification. Registration of an individual entrepreneur as a payer of UTII is made within 5 days. At the end of the term, the entrepreneur can receive a notice of registration.

You can register and apply the system immediately after submitting a notification. If the first billing quarter was incomplete, tax must be paid in proportion to the days of the period.

Limitations of the use of the system

The regime has tax breaks, which determine restrictive requirements for taxpayers. An entrepreneur has the right to register for UTII if the condition for limiting the number of employees is met.

The staff of employees should not exceed 100 people. For the calculation, the staff of all IP employees is accepted, regardless of the number of combined modes. What categories of workers are taken into account in the average headcount can be found in the instructions of the statistics authorities.

In addition to limiting the number, registration as a UTII payer is not applicable for activities:

• On the organization of catering in medical and social institutions.
• Running medical or educational institutions.
• By transferring to the lease of filling stations.

For the absence of complaints from the Federal Tax Service Inspectorate and the occurrence possible problems when submitting reports, you must choose which types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account when registering.

Attention! Application of the mode is available for limited types of activities established by regions.

Popular types of activities for maintaining UTII

Common types that are subject to taxation are:

• Retail trade with the population and enterprises purchasing goods for personal use. The size of the hall is limited to 150 sq. m.
• Provision of consumer services to individuals.
• Transportation services subject to the limitation of units of equipment in the amount of 20 pieces.
• Other types, which are allowed by regional laws.

An imputed entrepreneur has the ability to apply several types of imputed activities, when using which it is necessary to pay tax for each type of work or service. In the declaration different types the yield will need to be calculated separately. For each type, it is necessary to register and register as an UTII payer.

Tax incentives of the regime

An entrepreneur, while maintaining the system, receives exemption from taxation:

• Personal income tax paid in the implementation of the generally established regime. The person retains the obligation of a tax agent to payment of personal income tax from employee benefits.
• Property tax that is used to generate income. If the property belongs to real estate objects in respect of which the taxation procedure has been established, the tax is paid. Buildings must have an installed cadastral value and are indicated in the register of taxable objects.
• VAT charged to consumers of goods, works, services. An exception is the tax paid upon import into the country.

The benefit does not apply to obligations that the individual entrepreneur pays as individual- transport and land tax. Entrepreneurs are not exempted from paying accruals for employee remuneration. Without fail, an individual entrepreneur must pay deductions for his own pension and health insurance.

Taxation at UTII

The amount of the tax and the composition of the permitted types of activity differ in each separate region.

An individual entrepreneur must pay a single tax, the amount of which depends on the parameters:

• The base rate of return established separately for each type of activity.
• A physical indicator, the value of which determines the multiplicity of imputed income.
• Correction factors K1 and K2, the same for different forms activities.
• Amounts that reduce the amount of the accrued tax.

Reports are submitted quarterly by the 20th day of the month following the end of the tax period (quarter). Reporting is submitted from the date of registration of the attorney. Payment is due no later than the 25th of the month. If the dates fall on non-business days, the deadline is carried over to the next business date.

Attention! The deadline for filing the declaration allows the individual entrepreneur to calculate the contributions paid to the funds and reduce the tax on the amount of payments.

Reserves for tax reductions

The legislation provides an opportunity to reduce the single tax on contributions to funds:

• If there are employees - for the amounts calculated from the remuneration and paid to the funds. The reduction cap is capped at 50% of the liability.
• If the sole proprietor does not have any employees - for the contributions paid to the Pension Fund of the Russian Federation for their own insurance. The amount of the obligation for UTII is reduced by the entire amount of deductions.

To reduce the tax, it is necessary to plan payments to funds. To reduce the amounts evenly in each quarter, contributions to the funds are paid in quarterly installments. The deadline for the entrepreneur to pay for his own insurance is December 31st. The best option is to break down payments into quarterly installments.

Attention! Liabilities can only be reduced by amounts paid in a specific tax period(quarter).

Possibility of combining modes

One of the advantages of UTII is the ability to combine the regime with other forms. What is combination and how profitable is it to organize accounting?

The union allows you to:

• Correctly use the reserves of individual entrepreneurs to optimize taxation.
• No need for registration when there is a need to conduct forms of activity that fall under different income taxation regimes.
• Simplified to switch to general or simplified mode in case of refusal to use UTII.

To stop using accounting in tax office you must submit a notification. For the procedure for deregistration of UTII payer tax authorities granted 5 days. The final tax must be calculated in proportion to the days of the quarter. You can determine what amounts need to be paid in the IFTS.

Loss of the right to use the regime

If the individual entrepreneur has exceeded the permissible norms for the number of employees, the right to UTII is lost, which entails an automatic transition to general regime or STS, if the system was adopted earlier.

You will need to perform actions:

• Submit reporting under general or simplified income taxation system.
• Submit the required taxes. It is allowed to pay taking into account payments of the single tax, subject to the coincidence of budgets. Otherwise, the overpaid amounts must be returned to the account.
• Calculate and pay the due interest.

Attention! To prevent exceeding the number of employees, a monthly calculation is required.