What does ip pay? What taxes does an individual entrepreneur pay? Benefits for the payment of insurance premiums

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

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

What taxes do sole proprietors need to pay?

To determine what taxes to the budget an individual entrepreneur needs to pay 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 according to the chosen 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 business you carry out and which system of taxation you prefer. Let's look at the main options.

IP in general mode

If you remain on the general taxation regime and do not use the special regime, you must pay all relevant BASIC taxes. The general regime for individual entrepreneurs does not exclude the payment of certain taxes as under simplified regimes, therefore, the following will have to be transferred to the state budget:

— 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 established by the Tax Code);

Plus, an 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.

IP on a simplified system (USN)

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

— 6% of the amount of income;

- 15% of 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 considered from the cadastral value, must already be paid.

IP on imputation (UTII) or patent

IP on imputation must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of IP revenue for a particular activity. It is calculated like this:

IA \u003d Underlying Return x Physical Indicator x K1 x K2

The values ​​of basic returns required for calculating the tax amounts and the performance indicators for specific activities that fall under the use of UTII are taken into account in the Tax Code. The base yield is indicated in rubles on a monthly basis. Special indicators are the physical characteristics of the IP business, depending on the type of activity. Among them can be used: the area of ​​the trading floor, the number of vehicles, 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.

The coefficient K1 is the value of the deflator, which is set for a year.

The K2 coefficient is an adjustment factor for the basic profitability, which is set at the regional level depending on the 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 the approval of the law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which 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 need to take into account that the tax under simplification or the general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then you do not 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 business and has no income during this period.

Payroll taxes and insurance premiums

An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer to the budget personal income tax from their wages in the amount of 13%. 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 does not have employees, then he is obliged to transfer insurance premiums for himself. These amounts are fixed by law. They are paid mandatory and do not change depending on whether the individual entrepreneur conducts his activities or not.

For 2017, the following amounts were fixed:

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 revenue on an annualized basis. 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 before the end of the current year.

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

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

Until the end of the year, you must transfer insurance premiums for the relevant types of insurance without fail: 23,400 rubles and 4,590 rubles. Moreover, before the end of the first quarter of the year following the reporting one, it is necessary to make an additional payment in the PF:

(600 - 300) x 0.01 \u003d 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, a limit is set on the possible amount of pension contributions, in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your annual income is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. Additional payment in the form of 1% should be equal to:

(20,000 - 300) x 0.01% \u003d 197 thousand rubles.

But you should not pay pension contributions more than 187,200 rubles.

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 in the PF:

187,200 - 23,400 \u003d 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of the IP tax on the simplified tax system 6% or UTII subtracts:

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

- the amount of insurance premiums for its employees, but not more than 50% of the originally calculated tax amount - if it employs employees.

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

pivot table

Tax	IP on OSNO	IP on USN	IP on UTII	IP on a patent
personal income tax	Pays (Article 227 of the Tax Code of the Russian Federation)	Released (Article 346.11 of the Tax Code of the Russian Federation)	Released (Article 346.26 of the Tax Code of the Russian Federation)	Released (Article 346.43 of the Tax Code of the Russian Federation)
VAT	Pays in the general manner (Chapter 21 of the Tax Code of the Russian Federation)	VAT under Art. 174.1 of the Tax Code of the Russian Federation;	Released, except for the following cases: - import of goods into the territory of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT.	Released, except for the following cases: - import of goods into the territory of the Russian Federation; VAT under Art. 174.1 of the Tax Code of the Russian Federation; situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with the allocation of VAT.
USN	Do not pay	Pays in accordance with the selected taxable base (Chapter 26.2 of the Tax Code of the Russian Federation)	Do not pay	Do not pay
UTII	Do not pay	Do not pay	Pays in accordance with the basic profitability and physical indicators by type of activity (Chapter 26.3 of the Tax Code of the Russian Federation)	Do not pay
Patent	Do not pay	Do not pay	Do not pay	Pays in accordance with the amount of possible income (Chapter 26.5 of the Tax Code of the Russian Federation)
Personal property tax	Pays for property that is used in business activities	Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.11 of the Tax Code of the Russian Federation)	Exempt, except for the tax paid in respect of immovable property, the tax base for which is determined as their cadastral value (Article 346.26 of the Tax Code of the Russian Federation)	Exempt, except for the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.43 of the Tax Code of the Russian Federation)

Tax	IP for USN, UTII, OSNO, PSN (Patent)
Transport tax	Pays in the presence of vehicles on the basis of a notification from the tax authority
Land tax	Pays if there is a plot on the right of ownership or the right of permanent use. For 2014 he draws up a declaration on his own, since 2015 he has been paying tax on the basis of a notification from the tax authority
Insurance premiums for yourself	Pays contributions for himself in a fixed amount until December 31 of the current year
personal income tax for employees	In the presence of employees, acts as a tax agent: withholds and transfers to the budget the amount of personal income tax from the wages of employees
Insurance premiums for employees	If there are employees, pays tax contributions for each employee based on the approved tariff rates

Conclusion

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

10May

Hello! In this article, we will talk about paying taxes and filing reports for individual entrepreneurs without employees on all taxation systems for 2019.

Today you will learn:

1. without workers;
2. How much are mandatory contributions;
3. How should I report to the IRS?

Use our . There you can always see all types of reporting and taxes that you need to submit.

How do taxpayers fund the budget?

The general system of taxes called has the highest tariffs, and therefore is applied by individual entrepreneurs. You can rarely meet her among individual entrepreneurs without employees.

However, in practice OSNO is automatically assigned to any entrepreneur upon registration. And if for some reason you did not write an application for the use of a different system of fees, you will pay taxes according to the OSNO.

If there are no employees observed in your state, then you need to pay only one tax:

• In the amount of 6% of the revenue (moreover, all the income of the enterprise is taken into account here);
• 15% of the difference between income and expenses.

One of the most commonly used taxes is. The individual entrepreneur who applies it pays 15% of the basic income multiplied by special coefficients.

Individual entrepreneurs engaged in the field of agricultural products pay. It is calculated at a rate of 6% of the difference between the entrepreneur's income and expenses incurred.

A relatively new area for entrepreneurs is working with a patent (). A single tax of 6% of the potential income from activities in the region is paid here.

Local authorities can change the tax rate up to 0%. These are the so-called, which give the right not to pay funds to the budget in the first two years after.

In addition to the listed rates, the individual entrepreneur pays additional tax payments depending on the type of activity. For example, transport tax is payable if the company uses a car for commercial purposes, you pay land tax when using the site, and so on. These charges do not depend on the tax system practiced and are applied in conjunction with any of them.

If an individual entrepreneur does not have employees, then he does not need to pay personal income tax in the amount of 13% for employees. This tax is not paid on its own. Pension contributions are made at the expense of mandatory contributions. The latter will be discussed further.

Contributions for yourself

Without employees on staff, you are still required to list. In this case, the payment is transferred only for the IP owner.

It is necessary to transfer money to the pension and health insurance fund. Contributions to the FSS are voluntary, and therefore their use among individual entrepreneurs without employees is of a single nature.

Previously, payments were made directly to off-budget funds. Since 2017, there have been changes that have made the tax intermediary in such calculations. Now her accounts accumulate not only tax revenues, but also mandatory insurance premiums. This simplified the control over taxpayers by government agencies.

Since 2018, contributions to the pension and health insurance fund have become fixed, independent of the amount. This was done in the interests of entrepreneurs and in order to reduce the tax burden.

Their amount became equal to 36,238 rubles, including: 29,354 rubles are paid for pension insurance contributions and 6,884 rubles for medical insurance.

However, these are not final calculations. If, at the end of the year, the amount of the entrepreneur's profit is more than 300,000 rubles, then 1% of the difference between the actual profit and 300,000 rubles is additionally paid to the pension fund. For example, your income for the year amounted to 485,000 rubles. In addition to 36,238 rubles, you will pay another (485,000 - 300,000) * 1% = 1,850 rubles.

Individual entrepreneur contributions without employees are subject to mandatory payment along with taxes. Each entrepreneur is obliged to transfer funds to insurance funds, regardless of whether he has received a profit or an individual entrepreneur operates only according to documents.

It is necessary to make a fixed payment in the amount of 36,238 rubles for 2019 by December 31, 2019. Payment in the amount of 1% with an amount of income over 300,000 rubles must be made before July 1, 2020.

There is also a maximum level of funds that can be contributed to insurance funds. This amount is calculated as follows: 8 * 29 354 * 12 * 26% . Where 29,354 is a fixed amount deducted for pension insurance. The limit on the amount of contributions for 2019 will be 234,832 rubles. This amount includes both a fixed part and a percentage excess from incomes of more than 300 thousand rubles.

Reporting to the state

The activity of any entrepreneur is impossible without various calculations and correlation of income with expenses. You must declare your taxes and contributions to the appropriate authorities, having a form with the calculation of the amounts. Each system of taxation has its own peculiarities of filing reports.

We have prepared a table for you with the deadlines for submitting reports for 2019.

Taxation system	What reporting	Timing
DOS	(transmitted only in electronic format, starting from 2015)	For 2019 quarterly - April 25, July 25, October 25 and for the 4th quarter on January 27, 2020
DOS
DOS	(about future profits)	From one to 5 days after the end of the month in which the profit was received
USN		Until April 30, 2020 (for 2019)
UTII		Quarterly through April 22, July 22, October 21 and January 20, 2020 (Q4 2019)
ESHN		March 31, 2020 when submitting the report for 2019
PSN	Not provided	—

In addition to the generally accepted reporting in the form of a declaration, each individual entrepreneur, regardless of the tax system, maintains internal reporting. By the end of the year, the book of income and expenses should be put in order: the tax office may need it at any time.

An individual entrepreneur without employees does not report to extra-budgetary funds. Such entrepreneurs have an obligation only to the tax authority.

Now let's look at the tax payment dates and some.

IP on OSNO without employees

If you practice OSNO, you can combine this taxation system with:

• UTII;

At the same time, separate reporting is submitted for each tax and different calculations are carried out. Payments to the tax authority for individual entrepreneurs on OSNO without a state are shown in the table.

What taxes does an individual entrepreneur pay without employees	Bid	Formula	IP reporting without employees and payment
	0%, 10% or 20% (depending on the product category)	Product cost*20/120	Purchase book (according to VAT); Sales book; Pay by the 25th day of the month following the reporting quarter
For property	Up to 2.2% (set by local laws)	Depends on object criteria
personal income tax (from profit)		(Income - expenses)*13%	Declaration 3-NDFL with the total amount; Declaration 4-NDFL with advance payments Pay advances based on quarterly notifications from the tax office by July 15, October 15 and January 15

If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and in the absence of such, on your own initiative.

Let's look at the example of paying VAT in 2019. If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and in the absence of such, on your own initiative.

Example. You bought a product from a seller on OSNO for 15,700 rubles in February 2019. The goods were sold in the same month for 20,000 rubles. VAT on the purchase price will be: 15,700 * 20/120 = 2,616.67 rubles. Now let's calculate the amount of tax that needs to be paid to the budget: 20,000 * 20/120 - 2,616.67 = 716.66 rubles. If there are no more turnovers in the company, then this amount is subject to transfer to the budget until April 25, 2019.

OSNO adherents without employees have the opportunity to reduce personal income tax (profits) payable as follows:

• Due to social deductions for an individual (for example, for their own education or treatment in medical institutions for themselves and their immediate family. The total amount of deductions cannot exceed 120,000 rubles in the amount of other expenses);
• Due to contributions to insurance funds paid quarterly.

Example. The total amount of profit for the year amounted to 743,000 rubles. Confirmed expenses related to activities - 516,000 rubles. Paid contributions to insurance funds amount to 27,990 rubles. The total tax for the year is: (743,000 - 516,000 - 36,238) * 13% = 24,799.06 rubles.

Individual entrepreneur taxes on the simplified tax system without employees

Taxes of individual entrepreneurs without employees include deductions from the company's income. There are two tax calculations on the simplified tax system, which we displayed in the table.

Example. In 2019, you earned 735,000 rubles of retained earnings. The USN "Income" system is applied. Consequently, the tax payable will be 735,000 rubles * 6% = 44,100 rubles. It is necessary to transfer funds to the tax account by April 30, 2020.

On the simplified tax system, an individual entrepreneur without employees can reduce the amount of tax payable or the tax base. The first option is suitable for the simplified tax system "Income", and the second - for "Income - expenses".

Example. Suppose an entrepreneur practices simplified taxation without employees on income with a rate of 6%. The income for the year amounted to 692,000 rubles. Tax payable: 692,000 * 6% = 41,520 rubles. The individual entrepreneur paid contributions for 36,238 rubles per year. He has the right to reduce the amount of tax for the entire amount of payment to off-budget funds. We get a tax equal to: 41,520 - 36,238 = 5,282 rubles. If the amount of insurance premiums exceeds the tax, then the latter is not payable.

If an entrepreneur applies the simplified tax system "Income - expenses" at a rate of 15%, then the amount of insurance payments is deducted from the tax base.

Example. If income amounted to 924,000 rubles for 12 months, expenses are 699,000 rubles, while contributions to funds for a fixed amount of 32,385 rubles were made, then the tax is calculated as follows: (924,000 - 699,000 - 36,238) * 15% \u003d 28 314 rubles.

IP reporting on UTII without employees

The use of UTII is limited to areas of activity that are indicated in regional regulations.

The following formula is used to calculate the tax:

B*FP*k1*k2*15%, where:

• B - basic profitability of one month per unit of physical indicator;
• FI - a physical indicator used for business purposes (this can be the area of ​​​​a retail outlet, the number of stores, etc.);
• k1 is the coefficient established on an annual basis by the Government;
• k2 is a reduction factor recorded once a year by local authorities (varies from 0.005 to 1).

The tax is paid in quarterly installments by the 25th day of the month following the end of the quarter. Consider the payment of tax in 2019 using an example.

Example. The basic income for the 1st quarter of 2019 is 7,500 rubles per month. The number of employees equal to 7 is used as a physical indicator. K1 for 2019 is 1.915, and we take the value of 0.6 as the basis for k2. The imputed income, taking into account the number of people in the state, will be: 7,500 * 7 * 3 = 157,500 rubles per quarter. Next, we adjust the income for correction factors - K1, K2. The calculation is as follows: 157,500 * 1.915 * 0.6 = 180,968 rubles. And we consider the tax as the last stage: 180,968 * 15% = 27,145 rubles.

According to UTII, individual entrepreneurs without a state have the opportunity to reduce the amount of tax on contributions to extra-budgetary funds. You can reduce the tax payment for the quarter in which the advance payment was made to extra-budgetary funds.

Example. You paid contributions in the first quarter in the amount of 7,000 rubles. Let's take the tax from the above example. It is equal to 27,145 rubles for the first quarter. The total amount payable, including the contribution: 27,145 - 7,000 = 20,145 rubles.

Individual entrepreneur on ESHN without employees

ESHN can be applied only by those individual entrepreneurs who conduct activities related to the production of agricultural products. With this taxation system, the process of doing business is greatly simplified due to minimal reporting and a low tax rate.

Formula	Payment	Reports
(Income - expenses)*6%	Semi-annual advance payments. First payment for 2019 – by July 25, 2019, final payment by March 31, 2020	Declaration; The ESHN declaration is submitted before March 31 of the year following the reporting one. 2019 returns must be submitted by March 31, 2020.
VAT – 20%	Payments quarterly, until the 25th day of the month following the reporting quarter.	Purchase book (according to VAT); Sales book; VAT declaration. For rent quarterly, before the 25th day of the month following the reporting quarter.

Consider, for example, the payment of the unified agricultural tax in 2019 for an individual entrepreneur without a staff.

Example. For the first 6 months of activity, the income amounted to 380,000 rubles. Expenses for this period are confirmed in the amount of 200,000 rubles. Income for 2019 amounted to 625,000 rubles, and expenses - 392,000 rubles. Tax amount for the first half of the year: (380,000 - 200,000) * 6% = 10,800 rubles. It must be paid by July 25, 2019. Annual tax that must be paid before March 31, 2020: (625,000 - 392,000) * 6% - 10,800 = 3,180 rubles.

Individual entrepreneurs who practice ESHN and do not have hired staff on their staff can reduce the tax base for contributions to extra-budgetary funds for themselves. The part of the payments that you made in advance can be taken into account as expenses.

Example. To calculate taxes, let's look at the previous example. The amount of income for the first 6 months of activity is 380,000 rubles, and expenses - 200,000 rubles. Let's say you paid 14,000 rubles in contributions. The tax payable will be: (380,000 - 200,000 - 14,000) * 6% = 9,960 rubles.

IP reporting on Patent (PSN) without employees

PSN attracts many taxpayers with its simplicity in calculating tax and the absence of a declaration. At the end of the reporting year, you will not need to submit documents to the tax office: you only need to extend the validity of the patent at your discretion.

Consider the main characteristics of this tax system using the table.

Term	Payment	Formula	Reporting
1 – 6 months	On any day of the validity of the patent, including the date of its completion. Funds can be deposited in one amount or in advance payments
7 – 12 months	In the first three months, you need to pay 1/3 of the tax amount. Payment is made on any day in one lump sum or in installments. The remaining 2/3 - no later than the day the patent expires in one payment or in advance	Potential income (depending on the region, field of activity) * 6%	KUDiR

The amounts of "patent" tax have already been calculated. They can be found for any permitted activity on the tax website. The patent is not tied to a calendar year. You can start activity in the middle of any month and finish after the period for which the patent was purchased.

Example. The patent costs 72,000 rubles for 12 months. You bought it on January 12, 2019. For the first 90 days (until April 12, 2019), you must deposit an amount equal to: 72,000/3 = 24,000 rubles. It can be distributed monthly and paid for 8,000 rubles. The rest of the amount payable, equal to 72,000 - 24,000 = 48,000 rubles, is subject to transfer to the account of the tax service before January 12, 2020. It can also be divided into the remaining 9 months and paid in 6,000 rubles each (for an even calculation, payment will be limited to 8 months).

Adherents of the PSN need to know that the state has not provided for a reduction in the tax burden due to insurance premiums. An exception can only be if you combine SIT with another tax system. Let's figure out how to reduce the IP tax without employees in this situation.

Changes in the taxation of individual entrepreneurs in 2017 should be studied in advance. This will allow the entrepreneur to adjust their activities in advance to changing legislation.

Changes in IP taxes in 2017 will indeed be quite numerous. The legislation affecting the procedure for paying insurance premiums will also change significantly.

For example, since 2017, a rule has been introduced for the quarterly submission of a new form of calculation for insurance premiums. The deadlines for submitting SZV-M, the rules for filling out payment orders for the transfer of taxes and contributions will be changed, and the CBC will also traditionally change.

Another important innovation will be the mandatory transition for most individual entrepreneurs engaged in trade to online cash desks.

To help our readers prepare in a timely manner for upcoming changes, we have prepared this material, which discusses how IP taxes will change in 2017.

Contributions to the PFR and the FSS from 2017 will be controlled by the Federal Tax Service

Perhaps the most important change for 2017 for individual entrepreneurs who are employers is the transfer of the administration of contributions from the PFR and the FSS to the Federal Tax Service.
In 2016, an individual entrepreneur paid for employees:

• to the Pension Fund 26%;
• to the Compulsory Medical Insurance Fund - 5.1%.

There are two contributions to the Social Insurance Fund:

• contributions in case of temporary disability and maternity - 2.9%;
• contributions in case of injury - % is set depending on the main type of activity.

The amount of tariffs for contributions for 2017 remains the same, and the reporting on these contributions will change.

In 2016, for individual entrepreneurs with employees, the following reporting to the funds was approved:

• PFR - SZV-M; RSV-1;
• FSS - 4-FSS.

From 2017 it will be necessary to provide:

• In the FIU - SZV-M, and the reporting deadline will be increased by 5 days: from 10 to 15 days of the month following the reporting month.
• In the FSS - a modified report RSV-1, without the section "contributions for temporary disability and maternity."
• In the Federal Tax Service - a unifying report on the calculation of contributions for compulsory pension insurance and contributions for temporary disability and maternity.

As you already know, when generating a monthly SZV-M report, the employer in 2016 is obliged to issue a copy of the SZV-M form to his employee by the 10th day of the month following the reporting one, as well as on the day of his dismissal.

Since 2017, issuing a copy of SZV-M to an employee is optional. A copy of the SZV-M in 2017 is issued to the employee only at the request of the employee. The deadline for issuing a copy is 5 working days from the date the employer receives such a request. But the requirement to issue a copy of the SZV-M on the day of dismissal remained in 2017.

Changes in UTII in 2017

The period of validity of this regime has been extended until January 01, 2021. Previously, UTII was planned to be canceled in 2018. In the city of Moscow, UTII was not applied already in 2016.

UTII restrictions remain the same:

• the size of the area of ​​the trading floor is not more than 150 square meters. m;
• the number of employees is not more than 100 people.

The procedure for determining the types of activities permitted under UTII has changed. From 01/01/2017, the OKUN classifier ceases to be valid. The list of codes for types of activities in accordance with the All-Russian Classifier of Types of Economic Activities Related to Personal Services has been approved
Decree of the Government of the Russian Federation of November 24, 2016 No. 2496-r. According to this list, from 01/01/2017, it is necessary to determine the types of activities related to personal services.

A change is being introduced that will significantly reduce the tax burden on individual entrepreneurs using UTII:

From January 1, 2017, individual entrepreneurs have the right to reduce the amount of calculated UTII by fixed contributions paid for themselves, but in such a way that the final amount of UTII is not reduced by more than 50%.

As you know, when calculating UTII, the deflator coefficient (K1) matters. For 2017, it is 1.798. That is, it has remained unchanged since 2015.

Changes in the simplified tax system in 2017

Changes in the taxation of individual entrepreneurs in 2017 also affected one of the most popular systems - the simplified tax system.

Income limit increased to 120 million rubles. STS payers lose the right to apply this special taxation regime if, at the end of the reporting or tax period, their income turned out to be more than the limit value. In 2016, the limit was 79.74 million rubles. Since 2017, it has increased to 120 million rubles. (paragraph 1, clause 4, article 346.13 of the Tax Code of the Russian Federation).

Since 2017, the marginal value of the residual value of fixed assets has been increased. Its size from the new year will be 150 million rubles. (clause 16 clause 3 article 346.12 of the Tax Code of the Russian Federation). You can lose the right to use the simplified tax system by exceeding the residual value limit. In 2017, it increased by 50% compared to 2016.

Since 2017, an organization has the right to switch to the simplified tax system if its income for the nine months of the year in which the notification of the transition to the simplified tax system is submitted does not exceed 90 million rubles. (paragraph 1, clause 2, article 346.12 of the Tax Code of the Russian Federation). In 2016, it was possible to switch to the simplified tax system if the income for nine months did not exceed 45 million rubles.

Changes in cash registers since 2017

If an individual entrepreneur did not use a cash register until February 1, 2017, then if it is necessary to use it, from February 1, he is obliged to purchase and work on a new type of cash register. The cash register must be equipped with a device for transmitting data from the Federal Tax Service via the Internet - the so-called fiscal registrar.

All individual entrepreneurs who used cash registers in their work until February 1, 2017 must replace them with new cash registers with a fiscal registrar by July 1, 2017.

For individual entrepreneurs using UTII and PSN, the obligation to use cash registers with a fiscal registrar has been postponed until 07/01/2018.

Changes in personnel records of micro-enterprises

Recall that from August 01, 2016, micro-enterprises include individual entrepreneurs and LLCs, regardless of the taxation system, that meet the following conditions:

• the average number of employees is not more than 15 people;
• maximum annual income up to 120 million rubles.

Starting from 2017, personnel records of micro-enterprises will be simplified. Now there will be no need to draw up local regulations (internal regulations, regulations on wages, etc.). This is due to the fact that the Government has developed a standard labor contract, in which the employer has the right to establish all the conditions of work and remuneration, which are now indicated in local acts.

But if the status of a micro-enterprise is lost, then it will be necessary to restore all local acts within the 4th month. These norms were introduced by Federal Law 348 of July 3, 2016 (Articles 309.1 and 309.2 of the Labor Code of the Russian Federation).

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If you want to know how to solve your particular issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK +7 499 938 52 26. SBP +7 812 425 66 30, ext. 257. Regions - 8 800 350 84 13 ext. 257

Russian legislation creates all the conditions for entrepreneurs to develop their business comfortably. Even the taxation of individual entrepreneurs does not provide for any specific rate or a single tax for all businessmen. Everyone has the right to decide on which system to be taxed, and there is plenty to choose from. There are 5 tax regimes in 2020, radically different from one another.

Types of IP taxation

The choice of mode should be taken as seriously as if it were your future home. After all, on it you will pay taxes far from one day. The rate, period, base, payment terms, calculation procedure - all this is different for each mode. And if you make a mistake with the choice at the very beginning of the journey, you will no longer be able to reach the top in business.

In the Russian Federation, the following types of taxation for individual entrepreneurs apply:

• ESHN - single agricultural tax;
• OSNO - general system of taxation;
• USN - simplified taxation system;
• PSN - patent system of taxation;
• UTII - a single tax on imputed income.

1. BASIC

OSNO is the most technically complex tax regime. An individual entrepreneur must have accounting knowledge or have his own specialist on staff in order to cope with reporting documentation, the list of which includes:

In addition, OSNO reporting includes:

• Account book of purchases/sales intended for VAT calculation;
• personnel book;
• Reporting on insurance premiums;
• And staff reporting.

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

Depending on the type of work and the characteristics of the business, an entrepreneur may also pay the following taxes:

• excises;
• Water;
• For bioresources;
• For mining;
• Contributions for employees;
• Transport.

Despite the numerous disadvantages, OSNO cannot be called unprofitable. The regime also has positive aspects. This is the default mode. That is, you can get on it not only of your own free will, but also “fly off” from another mode. For example, on PSN it is impossible to recruit more than 15 people to the staff, they exceeded the norm - welcome to OSNO. This mode does not limit anyone in anything, you can replenish the staff for any number of employees, get a ten-figure profit.

Another reason why many individual entrepreneurs can choose this particular type of taxation is the payment of VAT. Why? Organizations paying VAT prefer to cooperate with the same firms. It is much more pleasant for them to receive an invoice from them with the indicated VAT and reduce their tax on it than to do business with individual entrepreneurs on the simplified tax system.

2. USN

Most individual entrepreneurs choose a simplified taxation regime, which does not require payment of VAT, personal income tax, property tax. The entire tax burden is reduced to one tax:

• 6% on STS income;
• 5-15% on the simplified tax system income minus expenses.

The base for taxation is chosen by the taxpayer. If you have limited expenses, the first option is ideal. And if the costs are 60% of the profit or more, it is better to choose the second taxation system, since on it the individual entrepreneur will be able to deduct all the expenses provided for in Article 346.16 of the Tax Code of the Russian Federation from income.

Individual entrepreneurs on general taxation pay a single tax once a year, and advance payments are made quarterly. Plus, on a simplified system of 6%, you can reduce advance payments and the final tax by the amount of insurance premiums. And it does not matter for what period of time you made them, the main thing is that in the same quarter for which the fee is calculated.

Employers and individual entrepreneurs reduce the STS tax in different ways:

• The former can take into account contributions for themselves and for employees, but are not entitled to reduce the tax by more than half;
• The latter reduce the fee by the sum of all contributions made for themselves, up to 0.

With the base of income minus expenses, contributions can also be taken into account, but they are included in the cost column.

Not everyone can go to the USN. It is forbidden to apply the simplified system of taxation of individual entrepreneurs:

• With a staff of 100 people;
• With an annual income of 60 million;
• UAT payers;
• With a prohibited type of work, these are persons practicing gambling, mining, production of excisable goods;
• Persons with branches.

Other disadvantages of the USN include:

• Inability to sell goods with VAT;
• Mandatory presence of KKM.

3. UTII

If an individual entrepreneur decides to choose such a taxation system as UTII, he will pay tax at a rate of 15% not on the income received, but on the imputed by the state. This is a figure that, according to legislators, is optimal for a particular type of activity.

Formula for calculation: BD (basic profitability assigned by the state for each type of work) x K1 (coefficient set by the Government) x FI (physical indicator, for example, the area of ​​the trading floor) x K2 (coefficient determined by the regional authorities) x 15% (rate).

UTII exempts the taxpayer from VAT, personal income tax, property tax. And most importantly - from the installation of KKM. You can reduce the duty on insurance premiums according to the rules similar to the simplified tax system.

Complete accounting is not required. But some documents still need to be filled out:

• tax return;
• Physical account. indicators;
• Reporting for employees;
• Additional reporting.

Among the disadvantages of this form of taxation are:

• Restriction on the types of work - persons engaged in wholesale trade, production, construction will not be able to apply the imputation.
• Lack of system in some regions, information should be clarified with local authorities. In Moscow in 2020, it does not work.
• You can not hire more than 100 people.
• Tax must be paid even if there is a loss.

4. PSN

PSN is the most understandable taxation system for individual entrepreneurs, since it consists in paying the cost of a patent. The complete absence of reporting, the choice of any convenient period (from 30 days to a year), work without cash registers - all these advantages give the right to call it the most profitable.

The rate for individual entrepreneurs on the patent taxation system in 2020 is 6%, and a certain ideal amount of profit established by local authorities is taken as the base. The real income of the enterprise does not matter.

This is the best option for entrepreneurs with a seasonal or temporary business. But not everyone can join the taxpayers on the PSN, the list of suitable activities is strictly regulated. It is similar to the list for UTII, only supplemented by small-scale production, for example, bakery products, sausages, dairy products, carpets, glasses, socks, business cards, ties.

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

5. ESHN

ESHN is a favorable regime with a rate of 6%, but not on income, but on the difference between income and expenses. Payment is made only once every six months, and the declaration is submitted once a year.

The only disadvantage of the form of taxation for individual entrepreneurs is that it applies only to agricultural producers and persons involved in fish farming.

Choosing the best mode

To decide which taxation system to choose for an individual entrepreneur, it is necessary to make a series of individual calculations of the tax burden for all possible modes. Consider how to compare types of taxation, using a specific example.

Entrepreneur Khodorkin plans to open a hairdressing salon in the Krasnoyarsk region. The projected profit per month is 777,000 rubles, the staff is 5 employees, the projected expenses per month are 266,000 rubles, the amount of insurance premiums for employees is 34,000 rubles.

Calculate the estimated tax on the most affordable preferential systems:

• PSN. The base yield for this region and type of work is 3,554,799 rubles. DB / 12 months x 6% = 3,554,799/12 x 6% = 17,770 rubles. per month. This amount cannot be reduced.
• UTII. K2 for hairdressing salons in Krasnoyarsk - 0.99. BD - 7,500, K1 - 1,798, FP - 5 (number of employees). Fee per month = 0.99 x 7,500 x 1.798 x 5 x 15% = 10,012 p. This amount can be reduced by contributions for the state, but not more than twice: 10,012 - 34,000 \u003d 0. So payable \u003d 10,012/2 \u003d 5,006 rubles.
• STS income. The company's expenses are not taken into account, all profits are subject to taxation at a rate of 6%. 777,000 x 6% = 46,620 rubles The amount can be reduced by insurance payments, but not more than twice. Therefore, payable 46,620/2 = 23,310 rubles.
• STS income-expenses. And here the expenses are taken into account, and the contributions are entered into them: (777,000 - 266,000 - 34,000) x 15% = 71,550.

Conclusion: It is better for IP Khodorkin to opt for an imputed taxation regime, since his business brings great profit and is inexpensive. If expenses were more than 60% of profits, perhaps the most profitable system would be the SST income minus expenses. Each case must be considered separately.

In addition to the amount of tax payments, the choice of the type of taxation depends on the following nuances:

• The presence of restrictions: the number of staff, the amount of profit, type of activity;
• Regional features: K2 size, database for imputation and patent, simplified tax rates);
• The type of system the partners use;
• Needs for export and import;
• Sales area for retail trade;
• Service hall area for catering;
• Number of vehicles for cargo transportation;
• Other indicators appearing in the calculations.

A list of golden rules for newcomers to business that will help you choose the best taxation:

• Services sector. To work with individuals, you can choose an imputation, since it is not necessary to use cash registers on it. And for cooperation with legal entities, it is better to give preference to simplification. And with those, and with other persons - it is possible to combine two taxation.
• Wholesale and retail trade with a large area of ​​​​the room / hall. Beneficial use of USNO with deduction of costs.
• Distribution and retail trade with a small area. The use of an imputed tax or a patent is more relevant.
• For large production it is good to use the BASIC, and for small - a simplified tax.

How to switch modes

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

• If you initially want to register an individual entrepreneur on the simplified tax system, you should submit an application No. 26.2-1 to the Federal Tax Service Inspectorate within thirty days from the date of receipt of the certificate of opening an individual entrepreneur. If you switch - until December 31, since the transition is possible only from the beginning of the new period. The transition from the simplified tax system in the middle of the year is also unacceptable.
• To switch to imputation, it is enough to send an application in the UTII-1 form to the IFTS within five days after you start applying it. A day later, you will be notified that you started working on UTII from the day it was actually applied. To register an individual entrepreneur on an imputed tax, the same type of application is submitted within thirty days from the date of actual registration.
• You do not need to register as an OSNO payer, they put on general taxation by default, if the individual entrepreneur does not express a desire to switch to another form.
• To apply for a patent, you need to fill out an application 26.5-1 and take it to the tax office within ten days before starting work.

And do not forget that after the transfer to a different taxation, you will not be deregistered according to the previous one automatically. You need to file a tax deregistration petition with the tax office, otherwise you will start combining 2 systems at the same time.

An individual entrepreneur must pay taxes in 2020, taking into account all the changes in the legislation that have occurred. There are quite a few of them and they are for all taxation systems, they differ. Violation of the established norms can lead to fines, penalties and other negative consequences.

Russians who are just thinking about registering a business should also figure out what taxes an individual entrepreneur should pay in 2020 on each of the taxation systems. This will allow you to choose the optimal scheme for deductions to the budget and not spend extra money.

Changes in the taxation of individual entrepreneurs from 2020

Individual entrepreneur taxes that must be paid in 2020 have changed significantly compared to last year. In general, there was an increase in the tax burden for almost all entrepreneurs. The main reason is that mandatory insurance premiums have increased.

The increase in individual entrepreneur taxes in 2020 additionally affected those who apply UTII and PSN. For them, due to the change in the deflator coefficient, taxes actually increased by 4.9%. If the imputed tax was calculated in 2019 with a coefficient of 1.518, then in 2020 it is higher - 1.592. Similarly, advance payments for personal income tax have grown for those who apply the OSNO.

Another bad news for the IP– the abolition of the imputed tax in 2020 for those who are engaged in the retail sale of shoes, fur coats and other fur products that fall under mandatory labeling requirements. In addition, those who sell medicines at retail will not be able to apply UTII.

Among the not-so-pleasant moments in the changes, the following can be distinguished:

• Certificates 2-NDFL and 6-NDFL must now be submitted before March 1. Yet no one changed tax payment deadlines and, for example, it must be transferred from the salary to the budget no later than the day following the day of payment.
• Employers with at least 10 employees must submit reports on contributions and personal income tax electronically. Previously, this rule only applied to those who paid income to 25 or more individuals.
• If additional personal income tax is charged during the audit, it will have to be paid by the employer. Previously, it had to be withheld from the employee first.

There is, however, a number good points:

• Individual entrepreneurs will be able to apply ESHN or STS if they are engaged in growing grapes. And also these tax systems are acceptable if wine, champagne, wine materials are made from own grapes.
• Individual entrepreneurs renting out premises for temporary residence will be able to receive tax holidays. This right is also reserved for those who open a business related to the provision of personal services, industrial, social and scientific fields of activity.
• Tax on real estate, transport has become more convenient to pay using a single payment. It will now be credited towards payment within 10 days after the notification is sent, or within a similar period after the payment has been made.

What taxes does an individual entrepreneur pay on the simplified tax system in 2020

Often deciding which tax scheme to choose and what tax to pay, many aspiring entrepreneurs choose the simplified tax system. The single tax in this case replaces personal income tax, VAT, as well as tax on property used in activities. The simplified tax for individual entrepreneurs is standardly 6% with the object of taxation "income" or 15% - from the difference "income-expense". Reduced rates may apply in some regions.

The base rate has not changed in 2020. The changes did not affect the terms of payment. When paying tax is defined in the Tax Code of the Russian Federation and the entrepreneur must be guided by the following rules:

• The reporting period is a quarter.
• No later than the 25th day of the month following the end of the reporting period, an advance payment under the simplified tax system must be paid.
• Annually until April 30, you must pay the tax at the end of the year.

Additionally, you must not forget to file a declaration under the simplified tax system. It must be submitted by April 30 of the year following the reporting year.

Individual entrepreneur taxes for himself (without employees)

Individual entrepreneurs without employees pay taxes in accordance with the chosen taxation system. According to the simplified tax system, this is usually one tax in the amount of 15% of the difference between income and expenses or 6% on income. How much you have to pay depends on income. The more an entrepreneur earns, the more he will have to pay.

But the entrepreneur should not forget about social contributions for himself. This is actually a tax, although it is not considered as such. On the simplified tax system, the “income” tax of an individual entrepreneur for himself can be reduced by social contributions paid. The sales tax, if provided, can also be used to reduce the simplified tax system.

Taxation of individual entrepreneurs with employees

An individual entrepreneur with employees on a “simplified system” with employees pays taxes and other obligatory payments to the budget not only for himself. He will also have to withhold and transfer personal income tax from the salary of employees in the amount of 13% and pay social contributions for them in the following amount:

• 22% - for pension insurance;
• 1% - medical insurance;
• 9% — employee insurance in case of sick leave;
• 2% - accident insurance (value depends on the type of activity).

Individual entrepreneurs with employees also have the right to reduce taxes when applying the simplified tax system with the “income” object. But the maximum can be reduced by 50% of the amount of paid insurance premiums.

Taxes for sole proprietors with the status of self-employed

Professional income tax can be used not only by simple individuals. persons, but also IP. When applying the NAP, you cannot hire employees, as well as engage in certain types of activities (for example, the resale of goods). In addition, the entrepreneur must take into account the following points:

• The NAP replaces all IE taxes in 2020, but only for activities as self-employed. For example, if an entrepreneur still receives a salary at his main place of work, then the employer will be required to withhold personal income tax from him.
• So far, the NAP is not working in all regions. It is available to those who operate in 23 constituent entities of the Russian Federation.
• There are no mandatory social contributions to the NAP. But if you wish, you can conclude an agreement with the FIU and then you will have to pay them.
• Personal income rate individuals - 4%, and from organizations and other entrepreneurs - 6%. Expenses are not taken into account.
• The tax amount is calculated monthly by the tax office. It must be paid by the 25th day of the month following the reporting month.
• All NAP taxpayers are provided with a deduction of 10,000 rubles after switching to this regime. It will be applied automatically by reducing the rate to 3% on income from individuals and to 4% on income from organizations or entrepreneurs.

Individual entrepreneur contributions and mandatory payments in 2020

The most unpleasant moment for individual entrepreneurs is mandatory insurance premiums. They grow every year and must be paid by all entrepreneurs, except those who have chosen the NAP. In 2020, the following amounts of social contributions for themselves are established:

• 32448 r. - to the pension fund;
• 8426 r. - for medical insurance;
• 1% of the amount of income over 300,000 rubles. - additional contribution to the FIU.

The growth compared to 2019 was more than 12%. This significantly affects entrepreneurs with small turnovers.

There were no special changes in relation to IP at OSNO. Since 2020, they do not need to submit a 4-NDFL declaration. But you still have to pay advance payments. They are calculated based on the actual income and the deduction quarterly. These fees must also be paid quarterly.

The rest of the OSNO remained unchanged. Sole proprietors will have to pay the following taxes:

• VAT - 20%;
• personal income tax - 13%;
• Property taxes for transport, real estate, land (as an individual).

What are the individual entrepreneur taxes on UTII

UTII is a taxation system in which entrepreneurs pay a fixed tax, determined based on the amount of imputed income. In 2020, some business representatives are deprived of the right to apply this tax regime. This rule applies to those who sell medicines and clothes made from fur. At the same time, the right to combine UTII and USN remained.

The UTII tax in 2020 increased by 4.9% due to the adjustment of deflator coefficients. But as before, it can be reduced by all insurance premiums in the absence of employees or by 50% - if they are.

It is not necessary for an entrepreneur to pay VAT, personal income tax. He also does not pay property tax if it is used in business activities.

What taxes does an individual entrepreneur pay on a patent

The patent system works for certain types of activities and in certain subjects of the Russian Federation. When buying a patent, an entrepreneur is exempt from VAT, personal income tax for himself and property tax. But the exemption applies only to income derived from the activities specified in the patent.

An entrepreneur on a patent is not exempt from paying insurance premiums. Moreover, this applies both to the individual entrepreneur and to employees. Excises, fees for the use of wildlife, water tax and other entrepreneurs on PSN also have to pay. PSN is allowed to be combined with other taxation systems (OSN, STS).

In 2020, the PSN has the following changes:

• The cost of the patent increased by 4.9% due to the growth of the deflator coefficient.
• The right to issue 1 patent for several types of activities has appeared, if the potential income for groups of activities is determined in the region.
• The authorities of the constituent entity of the Russian Federation received the right to establish additional restrictions on the patent based on the area, number of employees, and the number of retail network facilities.
• Regions can now set income to determine the cost of a patent based on the unit of the parameter, for example, per 1 sq. meter area, the number of employees, not just the total amount of income.

How to correctly calculate the IP tax

Many entrepreneurs are frightened not so much by the obligation to pay taxes, but by the need to correctly calculate them, keep records, and remember until what date to pay each tax. Fortunately, many banks help to solve this problem. Tochka, Alfa-Bank, Tinkoff and other credit organizations offer free access to online accounting for individual entrepreneurs with accounts opened in them.

The electronic service will take care of the calculation of the tax, reminders of the need to pay it, and the preparation of tax returns. At the same time, a simple interface makes it easy to keep records, report to the Federal Tax Service and receive all data on tax payments, even without special knowledge in the field of accounting. This is especially true for aspiring entrepreneurs who are not yet ready to hire a professional accountant on staff.

If the account is already open and the servicing bank does not offer online accounting, then it does not matter either. You can always use individual services. It is recommended in this case to pay attention to the online accounting Kontur or My business. They are suitable for businesses of all sizes.

IP taxes in 2020 continue to grow. But the presence of various taxation systems and the expansion of the territory of application of the NPA allow you to optimize costs. But in any case, it is important for an entrepreneur to make tax payments in a timely manner and submit reports if necessary.