Minimum tax for individual entrepreneurs. What taxes does an individual entrepreneur pay on the usn. Taxes depending on the chosen tax regime

The type and number of payments paid by individual entrepreneurs depends on three reasons:

The chosen taxation system;
Availability of hired workers;
Availability of objects of taxation for other taxes.

Let us briefly consider what taxes individual entrepreneurs need to pay under general and special taxation regimes with and without employees.

Taxes depending on the chosen tax regime

What taxes does an individual entrepreneur pay on OSNO?

Entrepreneurs on general mode Taxation is subject to 3 main taxes:

*Tax*	*Bid*	*Payment deadline*
	18% - main; 10% - applies to the sale of a certain category of goods (medical and food products), livestock, and the provision of a number of services (railway and transportation services in Russia); 0% - preferential rate applied when selling goods exported under export mode.	The tax based on the results of the quarter can be paid in a lump sum, before the 25th day of the month following the reporting quarter or three payments within 3 months following the reporting quarter. For example, for the 1st quarter of 2017, an individual entrepreneur will be required to pay tax either in a single amount up to April 25, 2017 year, or 3 payments: until April 25- 1/3 of the amount to be contributed to the budget; until May 25- 1/3 of the amount; until June 25-1/3 of the amount.
	13% - main 30% - for non-residents of the Russian Federation	The tax is paid once a year, by July 15 of the year following the reporting year. In 2017 (for 2016) income tax will need to be paid until July 17(deadline - 15.07 falls on Saturday). Also, during the year, the individual entrepreneur must make advance payments based on the results of each quarter based on tax notifications sent by the Federal Tax Service. Advances are paid by the 25th day of the month following the reporting period (half-year, 9 and 12 months).
Property tax	The rate is set by local authorities	Individual entrepreneurs will have to pay tax for 2016 until December 1, 2017. Please note that tax is paid based on tax notice sent by the tax authority

How much taxes does an individual entrepreneur pay on the simplified tax system?

Individual entrepreneurs using the simplified tax system pay only one single tax for using the simplified system, at a rate of 6 or 15% (depending on the selected object). No other taxes (as is the case with common system) they don't pay.

During the year, the entrepreneur must pay 3 advance payments based on the results of each quarter and the final payment for the year. In 2017, advances will need to be paid:

for 1st quarter - until 25.04;
for half a year - until 25.07;
in 9 months - until 25.10.

What taxes does an individual entrepreneur pay on UTII?

An imputed entrepreneur pays tax based on the results of each quarter, no later than 25 days from the end of the reporting period. In 2017, individual entrepreneurs will have to pay tax on UTII:

for 1st quarter - until 25.04;
for the 2nd quarter - until 25.07;
for the 3rd quarter - until 25.10;
for the 4th quarter - until 01/25/2018

What taxes does an entrepreneur pay on a patent?

An entrepreneur on a PSN pays only the cost of the patent on the basis of which he conducts his business. A patent is paid depending on the period for which it was received:

If for a period of less than 6 months, the patent is paid for during its validity period;
If for a period of six months to a year - in two payments: the first in the amount of 1/3 of the cost is paid within 90 days from the start of work on the PSN, and the second, in the amount of the remaining part, until the expiration of the document.

Payments by individual entrepreneurs depending on the availability of taxable objects for other taxes

An entrepreneur, regardless of the regime applied, is required to pay a number of taxes if he has an object of taxation for this payment.

Until what date to pay taxes for individual entrepreneurs, in in this case, depends on how the entrepreneur's tax is levied. Let's consider the main types of taxes and the deadlines for their payment, which must be transferred to the budget if there is a corresponding obligation:

Payments depending on the availability of employees

If an individual entrepreneur does not have hired employees, he is obliged to pay fixed insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund only for yourself. All individual entrepreneurs, without exception, pay contributions, regardless of the chosen taxation system, the availability of income or conduct of business in the reporting period (with the exception of certain categories of individual entrepreneurs, including individual entrepreneurs called upon to military service, women on maternity leave). In 2017, individual entrepreneurs must pay insurance premiums:

On OPS - 26%
For compulsory medical insurance - 5.1%

Insurance premiums are calculated based on the minimum wage established as of January 1 of the reporting period. If no laws amending the minimum wage are adopted by January 1, the calculation of contributions in 2017 will need to be made based on the minimum wage of 7,500 rubles.

Having considered what taxes an individual entrepreneur pays without employees, we will determine what payments the entrepreneur makes to the budget for his employees.

In accordance with current legislation, an individual entrepreneur is obliged to pay the following payments for his employees:

Please note that since 2017, the administration of insurance premiums has been handled by the Federal Tax Service, and therefore all contributions, except for injuries, are transferred to the CBC of this department.

Every entrepreneur wants to get rid of the paperwork, pushing into the far corner thick folders with reports, declarations and other attributes with which tax accounting is associated. And it is possible. USN, or, as it is popularly called, “simplified”, reduces the tax burden to the maximum and allows you to save on fees. But this mode also has nuances, without knowing which you can end up costing a lot of money. Therefore, we will consider simplified taxation for individual entrepreneurs in detail, paying attention to Special attention taxes 2020.

What is simplified tax for individual entrepreneurs?

The special simplified tax system regime is aimed at the development of small businesses. The single tax on it is paid once, when the tax period (year) comes to an end. A declaration is submitted at the same time.

The regime has three reporting periods:

Quarter;
Half year;
A third of the year (9 months).

There is no need to report on them, just enter advance payment, calculated by the businessman himself. That is, the simplified tax system really simplifies maintenance tax accounting, saving individual entrepreneurs from fussing with papers and communicating with employees tax inspectorates. But this is not all the advantages.

Taxation of individual entrepreneurs on the simplified tax system with and without employees in 2020 replaces as many as 3 taxes:

For personal income faces;
For property, although with a number of exceptions;
For added value, also with a number of exceptions.

The simplified tax rate is also encouraging. If a businessman decides to tax his income - 6%, but if expenses are chosen as the base - 15%. And from these small amounts you can still subtract the amount of insurance premiums. It’s not for nothing that the simplified tax system stands for so attractively – a simplified taxation system. This decoding is 100% justified.

There are just a few shortcomings of the system:

The simplified tax system is flexible, but still fragile. It is very easy to lose the right to be taxed under it. For example, if annual income unexpectedly exceeds 150 million.
All monetary transactions must be done through the cash register.
Not all expenses are eligible for tax reduction; you need to adhere to a special list.
The same applies to property and social payments, the amount of duty cannot be reduced at their expense.

Changes 2020

In 2020 tax law has undergone a lot of changes regarding the simplified tax system. Therefore, let’s consider what the simplified taxation system (STS) is for individual entrepreneurs in 2020. More precisely, what innovations will a businessman engaged in entrepreneurship have to face:

Limits have been increased. Now an individual entrepreneur can get rich without fear of losing the right to the simplified tax system. Eg, new limit income is 120 million rubles compared to the previous hundred. And when switching to the mode, profit for 9 months. may reach 112 million.
The minimum wage remained the same - 7.5 thousand. But only until July, from the first of which this figure will rise to 7.8 thousand rubles, which will also make doing business easier.
Penalties equal to the maximum payment for filing debts are no longer imposed.
Instead of regular cash registers, you will have to use online options. Through them, information about sales will go directly to the tax office, which should facilitate tax accounting.
New BCCs for contributions have been introduced, and codes for deductions for children have also changed.
The legislators decided to simplify one more point - the founder is not personally obligated to pay taxes; other persons can do this. For example, someone from the company's management.

Transition to simplified

No matter how attractive the simplified tax may be, the category of individual entrepreneur taxpayer on the simplified tax system is not available to everyone. The legislation imposes a number of requirements on individual entrepreneurs, and if you do not meet them, you will not be able to fall into this category.

Who can switch to the simplified tax system and who can’t:

Types of activities for the simplified tax system

The types of activities falling under the simplified tax system in 2020 for individual entrepreneurs are listed in the Tax Code of Russia. There are exceptions among them, so let's consider those that prohibited under the simplified tax system:

Banks and even microfinance institutions;
Private Pension Funds;
Insurance companies;
Investment funds;
Pawnshops;
Miners and sellers of rare minerals;
Organizers of gambling;
Manufacturers of excise goods;
Private notaries, lawyers;
Budgetary, government institutions;
Persons who signed an agreement on the division of goods/products;
And registered outside of Russia.

In other areas of activity, an individual entrepreneur can be included in the list of taxpayers under simplified taxation.

When to switch to simplified tax system

The transition to simplification is possible only with the onset of a new tax period , therefore the application should be submitted between October 1 and the end of December. But even here there is an exception - if an individual entrepreneur is just opening, an application for the simplified tax system is allowed to be submitted along with the rest of the papers for registering business activities.

Entrepreneurs who left the simplified system, no matter for what reasons, cannot return to it earlier than 12 months after leaving.

2 types of simplified tax system – 6 and 15 percent

When switching to a simplified tax system, an individual entrepreneur will have to choose the regime under which his business will be taxed. Total modes 2:

Income– only the company’s profits are taxed at a rate of 6%. The latter can be reduced to 1% by decision of regional authorities. But only for certain areas of activity. Thus, the healthcare sector in Voronezh is taxed at a rate of 4%.
Income-expenses– when calculating the tax, the expenses of the enterprise are taken into account. Rate – 15%. It can also be reduced to 5% by local authorities. Thus, a simplified tax system of 6 percent for individual entrepreneurs (income-expenses) in 2020 is available in Kirov for residents of park areas. And at 10% for individual entrepreneurs engaged in scientific research in Moscow.

This is the flexibility of the regime; everyone can take as the basis for taxation the parameter that is beneficial to them.

If expenses reach 60% and income is only 40%, the most relevant regime would be simplified tax system income-expenses.

What taxes do individual entrepreneurs need to pay on the simplified tax system of 6% with and without employees in 2020?

The list of fees payable on the simplified basis depends on the availability of employees. When they are not there, the entrepreneur pays exclusively for himself. If there is, then for them too. The procedure for deducting fees from tax is also different.

Contributions for individual entrepreneurs 6%: no employees

How much taxes should an individual entrepreneur pay under a simplified taxation system (simplified) without employees in 2020? Only 2 – contributions for yourself:

Fixed. To the pension fund - 19356.48 rubles. and to the Compulsory Medical Insurance Fund – 3796.85 rubles. These mandatory values are not always stable, since they depend on the minimum wage, which changes from year to year.
With excess income. The entrepreneur must pay this fee only if the individual entrepreneur’s income on the simplified tax system of 6 percent exceeds 300 thousand. The amount of the fee is 1% of the difference between 300 thousand and income.

That is, the total income tax for individual entrepreneurs under the simplified tax system of 6% in 2020 without employees is 23,153.33 rubles plus 1% of the excess, if any.

Tax deductions for individual entrepreneurs using the simplified tax system without employees in 2020 can be made for the full amount of contributions. But it should be borne in mind that only those for which payment took place in the same period for which the tax is paid. 1% of the excess can also be deducted from the payment.

Example: IP Sidorov paid 100,000 contributions in the quarter along with 1% for excess income. The tax amounted to 300,000. Let's calculate the payment amount:
300000 – 100000 = 200000

Based on the calculations, the difference between the initial tax and the one calculated taking into account contributions is obvious. But you should remember: You can deduct only those fees that were paid in the taxable period. Therefore, it is better to deposit them quarterly.

Contributions for individual entrepreneurs 6% with employees

If the company employs employees, then the entrepreneur must pay contributions both for himself and for them. Fees for yourself are paid in the same way as in the previous version. But for employees you will have to pay completely different fees:

If they work under an employment contract - 30% of contributions in their favor. These include salaries, rewards, and bonuses.
According to the civil law act - 2.9% also of all funds accrued to it.

An entrepreneur has the right to reduce tax at the expense of paid contributions. Moreover, both for yourself and for the employees. True, there is a limitation - no more than 50% of the initial amount.

What taxes does an individual entrepreneur pay 15%

Taxation for individual entrepreneurs with the simplified tax system, income minus expenses in 2020 consists of the same fees as for the previously considered object. But it provides for the deduction of all contributions from tax without restrictions. That is, up to 100%. And the fees are not just taken away, but entered into the company’s expense column.

There are a few more nuances for the simplified tax system of 15 percent in 2020 for individual entrepreneurs:

If expenses exceed income, then this loss can be taken into account in the new year by reducing the tax on it. Is it true maximum size such deduction should be less than 30%.
If a company operates on debt (expenses more income), you will still have to pay some portion of the tax. The minimum transfer amount is 1% of profit.
The minimum payment must be calculated constantly. If it is higher than the usual formula (Income - Ras.) x 15%, that is what should be paid. And the difference between standard and minimum payments should be taken into account in the enterprise expenses column in the next period.

USN income minus expenses in 2020: what is included in expenses (list for individual entrepreneurs)

Income and expenses are a relevant object of taxation for costly types of business. However, not for everyone, since not all the expenses of an individual entrepreneur can be deducted from the duty on a simplified basis. Plus, you need to constantly keep track of all the funds spent, which takes both time and effort.

What costs can be written off:

for the purchase of fixed assets;
for the production of fixed assets;
for installation of fixed assets;
to purchase exclusive rights;
for the purchase of intangible assets;
for the purchase of know-how.

Costs that can be written off:

obtaining patents;
repair of objects and facilities – own and rented;
rent and other related costs;
material costs;
salary;
all types of insurance costs.

The full list of expenses under the simplification regime can be found in the Tax Code in Art. 346.16.

When should an individual entrepreneur pay taxes under the simplified tax system in 2020?

The deadlines for paying taxes for individual entrepreneurs on the simplified tax system without employees in 2020 are presented in the table:

If the individual entrepreneur hired employees, one more date is added to these dates - 15th of every month. Employee contributions must be paid by this date.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system (USN) in 2020

To pay the simplified tax system correctly and save a lot sum of money, it is not necessary to have great mathematical knowledge. Let's take a step-by-step look at how individual entrepreneurs pay taxes using the simplified procedure in 2020.

Tax calculation: individual entrepreneur 6% with employees

IP "Konovalov" produces soft toys. The workshop employs 5 people, and the object chosen by Konovalov is income. The rate in his region is standard - six percent.

For the quarter, the profitability amounted to 90 thousand. And he made contributions for himself and colleagues in the amount of 30 thousand. And for six months of work - 550 thousand. He also made contributions in the amount of 30 thousand + separately 1% for income above the norm, equal to: (550 - 300) x 1% = 2.5 thousand. Let’s calculate the required simplified taxation system payments, which must be paid for these 2 periods:

Fee for the first period: 90000 x 6% = 5400. Minus fees: 5400 – 30000 = -24600 . But according to the law, the deduction for individual entrepreneurs with employees cannot exceed 50% of the tax, so we take half of the initially calculated amount for payment: 5400/2 = 2700 rub.
Fee for half a year: 550000 x 6% = 33000. Minus fees: 33000 – (30000 + 30000 + 5000) = -32000 . This is again less than half, which means that the following will be paid: 33000/2 = 16500 . If the first amount were more than half of the primary tax or equal to it, it would be this figure that would have to be paid, and not half.

Tax calculation: individual entrepreneur 6% without employees

IP "Sugar Pretzel" opened a small point for the production of confectionery products. He decided to work alone, without hiring hired workers, according to the simplified tax system of 6%. Income capital for the first 3 months amounted to 56,000, and calculations in insurance funds– 23154. Percentage for excess = (560000 – 300000) x 1% = 2600 RUR.

Advance payment = 560000 x 6% = 33000. And minus the costs of insurance needs and 1% = 33000 – 23154 – 2600 = 7246 rub.

How to calculate individual entrepreneur tax 15%

Example No. 1

IP "Dvoretsky" is focused on the sale of building materials to individuals. He performs all sales activities himself. Regime – income-expenses at fifteen percent. For the year, the business made a profit of 950,000 rubles, contributions for itself amounted to 30,000 plus 1% of the excess, which is equal to (950000 – 300000) x1% = 5000. In the enterprise expenses column the amount is 5000.

350000 x 15% = 52500. Minus company expenses: 52500 – 5000 = 47500 . But the businessman is aware that all insurance premiums can be included in expenses, so he took them away as well: 47500 – 30000 – 5000 = 12500 .

Thanks to his knowledge, the businessman managed to reduce the duty by no less than 4 times. If he hired a couple of sellers, then he would also deduct the fees for them from the simplified tax system.

Example No. 2

Individual Entrepreneur "Charodey" is engaged in finishing of premises at a simplified rate of 15%. He received 200,000 rubles. arrived. Expenses including costs and contributions amounted to 199,000.

Tax = 200000 – 199000 = 1000 rub., but minimal = 200000 x 1% = 2000. This means that the businessman must pay not 1, but 2 thousand rubles.

Accounting and reporting

There are many obvious advantages in this mode, but it does not free the businessman from maintaining accounting documents and submitting reports. Although the declaration is submitted once, there are other types of reports that must be submitted to deadlines. There are penalties for delay, most of which depend on the tax. And this is a lot of money.

The table shows all the deadlines when you need to submit reports to the simplified tax system:

In addition to reporting, entrepreneurs are not exempt from accounting. True, it is simplified to the limit, the only book that needs to be filled out is KUDIR. It is necessary to conduct it. And it’s better not to be lazy, since the tax inspectorate may require you to present it at the end of any tax period.

Now you know how individual entrepreneurs can pay taxes using the simplified tax system (USNO) and keep tax records in 2020. From the description it is clear that accounting for individual entrepreneurs with employees is not so simple and requires more care when paying fees and submitting reports. But businessmen without staff can breathe freely. All accounting for them consists of a declaration, which is submitted to the Federal Tax Service and KUDIR.

Good afternoon, dear readers.

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

For clarity, consider a specific case:

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

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

For the full year 2017, these payments will be:

3. Total for 2017 = 27,990 rubles

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

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

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

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

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

For example:

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

This means that in addition to mandatory insurance contributions:

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

2. Mandatory contribution health insurance: 4590 rubles

Our individual entrepreneur must additionally pay:

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

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

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

2. Mandatory health insurance premium: 4590 rubles

But this is only a brief description of the situation with individual entrepreneur contributions, and we recommend that you get acquainted with additional options on this topic mandatory contributions IP, since there are many other subtleties and nuances that you also need to know.

Be sure to read them:

Tax according to the simplified tax system

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

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

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

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

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

One important point:

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

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

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

And one more important point

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

For the first quarter from April 1 to April 25, 2017
For 6 months from July 1 to July 25, 2017
For 9 months from October 1 to October 25, 2017
12 months from January 1 to April 30, 2018, before delivery tax return according to the simplified tax system.

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

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

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

Other taxes for individual entrepreneurs

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

For example:

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

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

In 2017, new changes to legislation affecting individual entrepreneurs came into effect.

In order to simplify the maintenance and conduct of business, several initiatives were approved as part of the anti-crisis plan.

Such as, for example: tax and supervisory holidays, increasing the types of activities for patent holders, limiting double taxation and others.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

In the Russian Federation, a businessman is given a choice of taxation system.

One of the five existing options is selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the selected mode.

Therefore, it is important to know some of the subtleties of paying taxes for individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without employees

For individual entrepreneurs who operate without hiring employees, there is a main and special modes taxation:

The STS (main taxation system) is automatically assigned to the individual entrepreneur upon registration.
If the individual entrepreneur prefers another system, it is necessary to complete and submit an application for the transition within a certain period.
The OSN consists of several taxes, and as a result of their addition, a rather large amount is obtained:
The simplified taxation system (STS) can sometimes significantly reduce the expenses of individual entrepreneurs.
Here, a lot depends on the success of the development of the enterprise and the choice of the entrepreneur:
1) Income at a rate of 6%.
2) Profit at a rate of 15%.
Imputed income tax (UTI) is popular among individual entrepreneurs without employees.
It simplifies reporting and tax pressure.
Payment is 15% of income;
The patent system completely eliminates the payment of tax; it is necessary to pay 6 percent of the basic income of an individual entrepreneur for a patent;
The Unified Agricultural Tax (USAT) is valid exclusively for production related to agricultural products.
The organization pays 6% of profits to the treasury.

All special modes are designed for specific types of activities.

In some situations, using one of the modes may be illegal.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees for further employment is an employer.

Except wages employees, additional contributions for each employee are added to his expenses:

Personal income tax persons (NDFS) is 13% of the employee’s salary, deducted from this amount.
Insurance contributions to extra-budgetary funds.

An individual entrepreneur with employees in 2017 can legally save on payments and deductions.

For example, individual entrepreneurs engaged in the production of toys and food.

How taxes and contributions of individual entrepreneurs are calculated in the current year 2017

IP is easy individual with the right to do business.

Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.

Mandatory insurance contributions to the Pension Fund (pension tax)

If the income of an individual entrepreneur for 2017 is within 300 thousand rubles, then the formula for calculation looks like this:

1 minimum wage * 12 * 26%.

If the amount exceeds 300 thousand rubles, another 1% is imposed on income received above this mark.

The upper limit of the contribution to the Pension Fund is no more than

8 minimum wage * 12 * 26%.

Mandatory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs regardless of income and amount to 4,590 rubles, they are calculated as follows:

1 minimum wage * 12 * 5.1%.

Individual entrepreneur contributions for employees

Already discussed above detailed description calculation for this contribution.

Taxes on the simplified tax system

The so-called “simplified” system is very popular among small business owners.

Tax is imposed on either income or income minus the amount of expenses, at the discretion of the entrepreneur.

To calculate the amount to be paid, we multiply the base by the rate, which is:

“expenses are deducted from income” - 15%;
“income” - 6%.

In some regions, the rate was reduced from 15% to 5%, and 6% even to 1%.

Local authorities do this in order to attract investment or develop certain types of activities.

Please note that the tax under the simplified regime, as under the general regime, is calculated based on the amount of total income.

Accordingly, if an individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

Individual entrepreneur taxes for PSN

This mode is designed exclusively for individual entrepreneurs.

It is necessary to find out for which types of activities a patent can be taken out from the territorial inspectorates, since in each region there are amendments and changes.

A patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than 60 million rubles.

A patent can be taken out for a period of 1 month to 12 months.

To find out the cost of a patent for a year, you need to know potential income per year in this field of activity, which is multiplied by 6%.

A patent valid for a maximum of 6 months must be paid within 25 days after it becomes effective.

If its duration is more than six months, payment is made in the following order: one third is paid within 25 days, the remaining part no later than 30 days before the end of its validity.

Taxes on UTII

The payment applies to certain areas of activity.

Regionally, their list may not only be reduced, but such a regime may be completely prohibited.

The tax is calculated as follows:

BD * FP * K1 * K2 * 15%,

K1 – deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
K2 – reduction coefficient, set annually by regional structures (ranges from 0.005 to 1).
DB – basic monthly income per physical unit. indicator.
FP is a physical indicator, which can be the number of workers, retail facilities or the area of the trading floor and many other options.

The payment is mainly calculated for 3 months, that is, per quarter.

It is paid until the 25th day of the month following the quarter.

There are restrictions on the number of employees; their number should not exceed 100 people.

Tax for individual entrepreneurs on the Unified Agricultural Tax

The payment is intended for those who produce agricultural products.

The tax is calculated according to the principle:

“total income minus expenses”, the constant tax rate is 6%.

If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the unified agricultural tax only from the beginning of next year.

Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save, there is another great opportunity - to combine some tax regimes.

Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.

If activities are carried out at different facilities, it is possible to combine modes of one type.

Combination options: PSN and simplified tax system; UTII and PSN; Unified agricultural tax and UTII; UTII and PSN; UTII and simplified tax system

Incompatible: simplified taxation system and OSN; Unified agricultural tax and simplified tax system.

It is impossible to say unequivocally how to combine taxation regimes correctly and profitably.

Since the amounts must be calculated for each region and type of activity individually.

But using these principles, it is definitely possible to reduce payments without breaking the law.

Amounts of additional contributions and payments that individual entrepreneurs pay from themselves in 2017

Besides everyone transferred taxes, the responsibilities of an individual entrepreneur include paying property taxes:

Transport tax (imposed on personal transport entrepreneur)
Property tax (apartment, dacha, house, etc.)
Land tax (plot of land)
Water tax (well, well)

Since 2017, a new accrual system has come into force: based on cadastral value.

Before this, the inventory system worked.

By new system The amount of taxes that must be paid to the treasury has increased significantly.

Tax rate for residential premises for Moscow is:

for rooms with cadastral value up to 10 million rubles – 0.1%;
from 10,000,000 to 20,000,000 rubles. – 0.15%;
from 20,000,000 to 50,000,000 rubles. -0.2%;
from 50,000,000 to 300,000,000 rub. – 0.3%.

For objects costing over 300,000,000 rubles, the calculation rate is 2%.

Properties whose construction has not yet been completed are also subject to taxes of 0.3%.

The cadastral value is determined by order by an independent expert; the information is stored in the state real estate cadastre.

Revaluation is carried out no less than once every 5 years and no more often than once every 2 years, in some regions every 3 years.

Pensioners
Combatants
Disabled people
Military contractors
Order bearers
Chernobyl victims
Some categories of state employees

Since 2017, the law on the tax on the sale of apartments has been changed; the tax-free period of ownership of an object has become 5 years, instead of 3.

When selling real estate, the owner will have to pay 13% personal income tax.

There are also additional industry taxes, they depend on what the entrepreneur’s activities are related to:

Mineral tax
The payment is paid if the entrepreneur’s field of activity is directly related to mining
Charged in an amount depending on the location of the plot and its area
Hunting
The payment is collected from persons who have a license to use elements of the animal world
Fishing
Charged from persons licensed to use water bodies
Production of printed products
Conducting lotteries

Additional taxes, fees and payments are paid under any taxation system chosen by the entrepreneur.

Is an individual entrepreneur without activities and employees obligated to pay anything?

For some reason, beginning entrepreneurs believe that if their enterprises are inactive and do not generate income, then they do not need to pay anything.

In law Russian Federation, regardless of whether the individual entrepreneur works or not, insurance premiums are still paid.

In the same way, the entrepreneur must provide tax service all required reports.

When the enterprise is not operating, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year by quarters.

Remember that all taxes and contributions not paid on time are subject to a penalty in the form of penalties, sometimes a very large amount.

And you will be required to repay it along with the main payment.

It is much cheaper and more efficient to pay everything on time!

Calculation of Fixed Contributions for 2017

The procedure for calculating contributions to the Pension Fund in 2017:

The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions in the Pension Fund of the Russian Federation they are calculated according to the formula (minimum wage at the beginning of the year x Tariff of insurance contributions (26%) x 12);
before April 1 of the year following the reporting year, the estimated part of the insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year)

In 2017, only fixed payments are paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated or paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12)

To calculate insurance premiums for the entire 2017 you need minimum size wages established as of January 1 of the reporting year*. Calculate annual amount contributions will be based on the amount established on July 1, namely 7,500 rubles.

Fixed contributions for 2017

* Calculations are based on the minimum wage for 2017 – 7,500 rubles.

Contribution	Rate	KBK for 2017	In 1 month	For 1 quarter	In a year
Pension Fund (insurance part)	26%	18210202140061110160	1950-00	5850-00	23400-00
FFOMS	5,1%	18210202103081013160	382-50	1147-00	4590-00
Total:			2332-50	6997-50	27990-00

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work fully reporting period, the amount of insurance premiums is calculated as the amount:

contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);

amount of contributions for a month not fully worked (minimum wage: number calendar days in the month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 10, 2017, the amount of insurance premiums for 2017: to the Pension Fund of the Russian Federation will be 20,753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).

The deadline for paying fixed payments is until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to Pension Fund RF calculated part of insurance premiums, amounting to 1% of the excess amount*.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2017, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

Tax regime	Income	Where do we get it from?
OSNO (income from business activities)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@.”	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
simplified tax system regardless of the chosen taxation option (6% or 15%)	Taxable income Single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation
Patent system	Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of the patent is calculated
UTII	Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together
Unified agricultural tax	Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Attention entrepreneurs! From 2017, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

182 1 02 02140 06 1110 160 for contributions from income for 2017 and later periods;
182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.

Example: Income individual entrepreneur Born in 1970 amounted to 2,400,000 thousand rubles in 2017. The amount of insurance contributions to the Pension Fund will be: fixed part 23,400.00 rubles. + individual part (2,400,000 – 300,000) x 1% = 21,000 rub. Total: RUB 44,400.00 We pay to the FFOMS, regardless of the amount of income fixed payment 4590.00 rub.

Examples of calculations of Advance payments for the 1st quarter of 2017

Individual entrepreneur without employees, “income” taxation system

	Description	Calculations	Result
1	We count tax base (income)	RUB 330,000	RUB 330,000
2	We are counting initial tax	RUB 330,000 x 6%	RUB 19,800
3	We count insurance premiums cumulative total for the 1st quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to insurance premiums, which do not exceed the primary tax)	RUB 6,998 (fees)< RUB 19,800 (first tax)	RUB 6,998
5	We calculate advance payment for 1 quarter (period tax - deduction)	RUB 19,800 - RUB 6,998	RUB 12,802
			RUB 12,802
Payment deadline:			25th of April
KBK:			18210501011011000110

Individual entrepreneur with employees, “income” taxation system

The income of the individual entrepreneur for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the Pension Fund and the Federal Compulsory Medical Insurance Fund were paid for the 1st quarter = 6998.00

	Description	Calculations	Result
1	We count tax base (income) cumulative total for the 1st quarter	RUB 330,000	RUB 330,000
2	We are counting initial tax (tax base x tax rate)	RUB 330,000 x 6%	RUB 19,800
3	We count insurance premiums cumulative total for the 1st quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to insurance premiums,	RUB 6,998 (fees)< RUB 9,900 (first tax/2)	RUB 6,998
5	We calculate advance payment for 1 quarter (period tax - deduction)	RUB 19,800 - RUB 6,998	RUB 12,802
The total advance payment for the 1st quarter is equal to:			RUB 12,802
Payment deadline:			25th of April
KBK:			18210501011011000110

Individual entrepreneur without employees, taxation system "income - expenses"

	Description	Calculations	Result
1	We count income cumulative total for the 1st quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for the 1st quarter	150,000 rub.	150,000 rub.
3	We count tax base (income - expenses) cumulative total for 1st quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	RUB 477,000
The total advance payment for the 1st quarter is equal to:			RUB 477,000
Payment deadline:			25th of April
KBK:			18210501021011000110

Individual entrepreneur with employees, taxation system "income - expenses"

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

	Description	Calculations	Result
1	We count income cumulative total for the 1st quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for the 1st quarter	150,000 rub.	150,000 rub.
3	We count tax base (income - expenses) cumulative total for 1st quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	RUB 477,000
The total advance payment for the 1st quarter is equal to:			RUB 477,000
Payment deadline:			25th of April
KBK:			18210501021011000110

LLC, "income" taxation system

	Description	Calculations	Result
1	We count tax base (income) cumulative total for the 1st quarter	RUB 330,000	RUB 330,000
2	We are counting initial tax (tax base x tax rate)	RUB 330,000 x 6%	RUB 19,800
3	We count insurance premiums cumulative total for the 1st quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to insurance premiums, which do not exceed the primary tax / 2)	RUB 6,998 (fees)< RUB 9,900 (first tax/2)	RUB 6,998
5	We calculate advance payment for 1 quarter (period tax - deduction)	RUB 19,800 - RUB 6,998	RUB 12,802
The total advance payment for the 1st quarter is equal to:			RUB 12,802
Payment deadline:			25th of April
KBK:			18210501011011000110

LLC, taxation system "income - expenses"

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

	Description	Calculations	Result
1	We count income cumulative total for the 1st quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for the 1st quarter	150,000 rub.	150,000 rub.
3	We count tax base (income - expenses) cumulative total for 1st quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	RUB 477,000
The total advance payment for the 1st quarter is equal to:			RUB 477,000
Payment deadline:			25th of April
KBK:			18210501021011000110

Based on materials: vesbiz.ru, buhsoft.ru, malyi-biznes.ru

In 2019, more than ten laws relating to individual entrepreneurship came into force.

Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.

Mandatory insurance contributions to the Pension Fund (pension tax)

If the income of an individual entrepreneur for 2019 is within three hundred thousand rubles, then the fixed payment for the billing period is:

29,354 rubles

If the amount exceeds three hundred thousand rubles, another 1 percent is imposed on income received above this mark.

The maximum amount of pension contributions is calculated using the formula:

29,354 rubles x 8

That is, more than 234,832 rubles. (RUB 29,354 x 8) for 2019, payment as pension contributions cannot be made

Mandatory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs regardless of income and amount to 6,884 rubles. It turns out that the amount of insurance contributions to the FFOMS increased in 2019 by 1,044 rubles.

Individual entrepreneur contributions for employees

A detailed description of the calculation of this contribution has already been discussed above.

Taxes on the simplified tax system

The so-called “simplified” system is very popular among small business owners.

Tax is imposed on either income or income minus the amount of expenses, at the discretion of the entrepreneur.

To calculate the amount to be paid, we multiply the base by the rate, which is:

“expenses are deducted from income” - 15 percent;
“income” - 6 percent.

In some regions, the rate was reduced from 15 percent to 5 percent, and 6 percent even to 1 percent.

Local authorities do this in order to attract investment or develop certain types of activities.

Please note that the tax under the simplified regime, as under the general regime, is calculated based on the amount of total income.

Accordingly, if an individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

Individual entrepreneur taxes for PSN

This mode is designed exclusively for individual entrepreneurs.

It is necessary to find out for which types of activities a patent can be taken out from the territorial inspectorates, since in each region there are amendments and changes.

A patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than sixty million rubles.

A patent can be taken out for a period of one month to twelve months.

To find out the cost of a patent for a year, you need to know the potential income for a year in a given field of activity, which is multiplied by 6 percent.

A patent valid for a maximum of 6 months must be paid within twenty-five days after it becomes effective.

If its duration is more than six months, payment is made in the following order: one third is paid within twenty-five days, the remaining part no later than 30 days before the end of its validity.

Taxes on UTII

The payment applies to certain areas of activity.

Regionally, their list may not only be reduced, but such a regime may be completely prohibited.

The tax is calculated as follows:

DB * FP * K1 * K2 * 15 percent,

K1 – deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
K2 – reduction coefficient, set annually by regional structures (ranges from 0.005 to 1).
DB – basic monthly income per physical unit. indicator.
FP is a physical indicator, which can be the number of workers, retail facilities or the area of the trading floor and many other options.

The payment is mainly calculated for three months, that is, for a quarter.

It is paid until the twenty-fifth of the month following the quarter.

There are restrictions on the number of employees; their number should not exceed one hundred.

Tax for individual entrepreneurs on the Unified Agricultural Tax

The payment is intended for those who produce agricultural products.

The tax is calculated according to the principle:

“total income minus expenses”, the constant tax rate is 6 percent.

If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the unified agricultural tax only from the beginning of next year.

Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save, there is another great opportunity - to combine some tax regimes.

Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.

If activities are carried out at different facilities, it is possible to combine modes of one type.

Combination options: and simplified tax system; UTII and PSN; Unified agricultural tax and UTII; UTII and PSN; UTII and simplified tax system

Incompatible: simplified taxation system and OSN; ESKHN and USN.

It is impossible to say unequivocally how to combine taxation regimes correctly and profitably.

Since the amounts must be calculated for each region and type of activity individually.

But using these principles, it is definitely possible to reduce payments without breaking the law.

Amounts of additional contributions and payments that individual entrepreneurs pay from themselves for 2019

In addition to all the listed taxes, the responsibilities of individual entrepreneurs include paying property taxes:

Transport tax (imposed on the entrepreneur’s personal transport).
Property tax (apartment, dacha, house, etc.).
Land tax (plot of land).
Water tax (well, well).

Since 2018, a new accrual system has come into force: based on cadastral value.

Before this, the inventory system worked.

Under the new system, the amount of taxes that must be paid to the treasury has increased significantly.

The tax rate for residential premises in Moscow is:

for premises with a cadastral value of up to 10 million rubles – 0.1 percent;
from 10,000,000 to 20,000,000 rub. – 0.15 percent;
from 20,000,000 to 50,000,000 rub. –0.2 percent;
from 50,000,000 to 300,000,000 rub. – 0.3 percent.

For objects costing over 300,000,000 rubles, the calculation rate is 2 percent.

Properties whose construction has not yet been completed are also subject to taxes of 0.3 percent.

The cadastral value is determined by order by an independent expert; the information is stored in the state real estate cadastre.

Revaluation is carried out no less than once every five years and no more often than once every two years, in some regions every three years.

Pensioners.
Participants in combat operations.
Disabled people.
Military contractors.
Order bearers.
Chernobyl victims.
Some categories of state employees.

Since 2018, the law on the tax on the sale of apartments has been changed; the tax-free period of ownership of an object has become 5 years, instead of three.

When selling real estate, the owner will have to pay 13% personal income tax.

There are also additional industry taxes, they depend on what the entrepreneur’s activities are related to:

1. Tax on mineral resources. Payment is paid if the entrepreneur’s field of activity is directly related to the extraction of mineral resources.
  The fee depends on the location of the site and its area.
2. Hunting. Payment is collected from persons who have a license to use elements of the animal world.
3. Fishing.
  It is collected from persons who have a license to use water bodies.
4. Production of printed products.
5. Conducting lotteries.

Additional taxes, fees and payments are paid under any taxation system chosen by the entrepreneur.

Is an individual entrepreneur without activities and employees obligated to pay anything?

For some reason, beginning entrepreneurs believe that if their enterprises are inactive and do not generate income, then they do not need to pay anything.

According to the law of the Russian Federation, regardless of whether the individual entrepreneur is working or not, insurance premiums are still paid.

In the same way, the entrepreneur must provide the tax service with all required reports.

When the enterprise is not operating, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise for 2019 will be: 36,238 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year by quarters.

Remember that all taxes and contributions not paid on time are subject to a penalty in the form of penalties, sometimes a very large amount.

And you will be required to repay it along with the main payment.

It is much cheaper and more efficient to pay everything on time!

Learn about taxes and reporting of an individual entrepreneur with hired employees from the video.

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