What taxes and insurance premiums to pay SP

What taxes to pay, SP

For what and how much you need to pay the entrepreneur depends on the tax system.

General taxation system

DOS (or OCHO) - the system default tax. The entrepreneur can change it to a simplified (STS), if write to the tax notice. But the transition to the USN is prohibited, if IP is more than 100 employees and annual revenue of more than 150 million, or net fixed assets over 100 million, - explained the senior lawyer of European Law Offices Alexey Tarasov.

IP on regular pay following taxes:

• Tax on personal income - 13%, except for certainArticle 224 of the Tax Code. tax rates types of income. The taxable base in this case will only profit. For its determination of the amount of revenue deducted the cost of doing business. If waste can not confirm the documents, professional deduction will be equal to 20%. You can use other available natural persons tax deductions - the purchase of housing, treatment or training. The tax shall be paid within three years advance payments, the balance paid before 15 July of the following year.
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• Value-added tax when selling goods and services on goods imported from abroad, and so on - depending on their typeArticle 164 of the Tax Code. tax rates 0, 10 or 20%. VAT is paid in the current quarter from the previous. The total amount is divided into three parts and paid monthly by the 25th day.
• Property tax, if there is - no more than 2.2%, the rate varies by region. You need to pay before December 1, the notification of the tax.
• Transport and land taxes - rates are set by local authorities. Make money as you need until 1 December.

Simplified tax system

STS allows you to select, as an entrepreneur wants to pay taxes:

• 6% on all income;
• 15% of the difference between income and expenses (but not less than 1% of revenues).

Regions can reduce rates for everyone SP or for individual activities. In addition, tax holidays are provided for new entrepreneursArticle 346.20 of the Tax Code up to two years, when taxes can not pay at all. But they can only take advantage of the businessmen working in industrial, social, scientific spheres, as well as providing domestic services to the population.

The tax is payable quarterly on the simplified tax system - not later than the 25th day of the month following the reporting period. An exception is made only for the final payment, it should be entered no later than 30 April of the following year.

Keep in mind that the payment of 6% on all income transmitter can be subtracted from the amount of tax paid premiums - as a whole, if not salaried employees, or no more than 50%, if they exist.

Let's say you are working alone, got a quarter of 1 million rubles, and the state must pay 60,000 rubles. In this case, payment of insurance premiums in the amount of 9050 rubles. Accordingly, the need to pay only about 50 950 rubles.

The patent system of taxation

PSN is only available for someTax Code Section 346.43. General provisions activities. Among them, for example:

• repair, cleaning, painting and sewing shoes;
• hairdressing and beauty services;
• dry cleaning, painting and laundry services;
• manufacture and repair of metal haberdashery, keys, license plates, street signs.

Moreover, one SP may be several patents. To go to the tax system in the company must be at least 15 employees and total annual revenues of less than 60 million.

Entrepreneur buys a patent for a certain type of activity, and all the other do not need to pay taxes. But on insurance premiums is not exempt.

The cost of a patent is established by the regional authorities on the basis of the average earnings of the business in this area. Payment terms depend on the period of validity.

• If a patent is issued for less than 6 months, the money made while he acts in one payment.
• If a patent is issued for a period longer than 6 months, a third of the cost paid within 90 days of its receipt, the balance - before the end of.

The patent issued only within the same calendar year, so that in May received 12 months will not work - until December 31, max.

A single tax on imputed income

UTII applies only to certainArticle 346.26 of the Tax Code activities, such as household and veterinary services. There are other conditions:

• less than 100 employees;
• SP not leases petrol and gas filling;
• activities conducted under the partnership agreement or trust management;
• entrepreneur is not in Moscow - the capital UTII does not apply in 2014.

UTII is calculated by a complicated formula taking into account the sales area, number of employees, and so on. It looks like this:

UTII = imputed income * tax rate - Premiums

The rate of tax at the federal level is 15%Tax Code Section 346.31. tax rateBut regions can reduce it. On insurance premiums more talk further. It remains to understand what the imputed income. also there is a formula for it.

WD = Basic yield * Physical rate * K1 * K2

physical indicatorsArticle 346.29 of the Tax Code here - the number of employees, square meters, or something else that the State considered important for certain activities. Basic yield - imputed income from the physical index, a tentative amount that the entrepreneur will be able to make with the help of one employee, per square meter, and so on. K1 and K2 - coefficients. K1 is set at the federal level, in 2019 it is equal to 1,915Russian Federation Order of the Ministry of Economic Development of 30/10/2018 number 595 "On establishing the deflator coefficient for 2019". K2 is set by local authorities.

UTII paid quarterly, not later than the 25th of the month following the reporting period.

Unified agricultural tax

UAT is suitable for those who grow, process and sell agricultural products. To calculate it, gains less losses and the losses of previous years is multiplied by the tax rate. By default, it is 6%, but the regions can it reduce down to zero.

Tax is paid in two stages:

• advance payment for the first half - until July 25;
• payment at the end of the year - until March 31.

In addition, entrepreneurs to UAT must pay VAT (more details about this tax were to point about the common system of taxation).

Which insurance premiums to pay SP

Insurance premiums for compulsory pension insurance

These contributions form the future entrepreneurs retire. Their size dependsArticle 430 of the Tax Code on-year, and revenue.

If the income is less than 300 000 per year, the Pension Fund transferred to a fixed amount:

• for 2019 - 29 354 rubles;
• for 2020 - 32 448 rubles.

If you managed to earn more, to the fixed amount is added 1% of the difference between actual income and 300 000 rubles. For example, 500 000 for 2019 will have to pay as much:

29 354 + 1% (500 000 - 300 000) = 31 354 rubles.

At the same time insurance premiums for OPS is the limit. In 2019 it was 234,832 rubles, in 2020 - 259 584 rubles. That amount to SP did not take even at very high earnings.

Insurance premiums for compulsory health insurance

These contributions make it possible to receive medical services at no additional charge under the policy of the MLA. Their size is fixed:

• in 2019 - 6884 rubles;
• 2020 - 8426 rubles.

As FE pay premiums

SP independently calculate and pay premiums. It must be done before December 31 this year, if the income is less than 300,000, or until July 1 next year, if more. It's worth noting that fixed contributions are paid even with zero income and the virtual absence of activity. An exception is made if the entrepreneur does not work, because:

• passes military service;
• caring for a child up to 1.5 years, or for a disabled person of the first group, or for a disabled child, or a man over 80 years old;
• He moved after her husband-soldier in the area where it was not possible to work;
• It is abroad due to work spouse in diplomatic missions, consular offices of the Russian Federation or an international organization (a list ofRF Government Resolution of April 10, 2014 N 284 last set by the government).

To legally avoid paying contributions must be submitted to the tax authority where the appropriate application and accounting documents proving that you have such a right.

If the IP is not worked the full year, the amount of insurance premiums is calculated based on the number of months actually worked and the days are not fully worked month. Upon the termination of business activity to pay the contributions necessary for 15 days from the date of removal from the register in the tax.

To report to the tax on the introduction of insurance premiums is not necessary.

What taxes and premiums required to pay PI for workers

Tax on personal income

PIT is 13%. he is charged on income employee and deducted from the amount that he should receive.

For example, under an employment contract the employee salary is 30 000 rubles per month. Consequently, in his arms, he will receive 30 000 - 13% = 26 100 rubles. A 3 900 rubles will be transferred to the account of personal income tax.

It's worth noting that the personal income tax is not charged on certain paymentsArticle 422 of the Tax Code. We are primarily talking about compensation, financial assistance and concessional payments.

Tax transferred to the pay day or the next day.

insurance premiums

Contributions are also charged on all income of the employee, but not deducted from them. These amounts are the employer has to pay on their own. they constituteArticle 425 of the Tax Code. Rates of insurance premiums:

• on obligatory pension insurance - 22%;
• for compulsory health insurance - 5.1% (1.8% for temporarily staying in the Russian Federation of foreign citizens and stateless persons);
• compulsory social insurance (in case of illness or maternity) - 2.9%;
• on insurance against accidents at work and occupational diseases - 0,2-8,5% dependingFederal law from 22.12.2005 N 179-FZ from the class of professional risk officer.

Once an employee's annual income will reach 1.15RF Government Decree of 28.11.2018 N 1426 million from subsequent earnings need to list only 10% of the pension fund. The Social Insurance Fund contributions are made after the strips in 865 000. These indicators are introduced for 2019.

In 2020, according to preliminary dataDraft Decree of the Russian Federation "On the limiting value of the base for calculation of premiums for compulsory social insurance in case of temporary disability and maternity and mandatory pension insurance on January 1, 2020 ", The limit values ​​will be 1.292 million rubles for pension insurance and 912 000 - for the social. In addition, the SP may reduce contributions for compulsory social insurance in the amount of payments to the employee on sick leave and in connection with motherhood. And for some categories of taxpayers are provided reducedArticle 427 of the Tax Code rates.

List the premiums required before the 15th of the month following that in which the employee has received the payment.

On the transfer of contributions for employees is necessary to report quarterly to the Federal Tax Service. It has 30 days after the end of accounting period.

Where to pay taxes and insurance premiums

2017Federal law from 3/7/2016 number 243-FZ Year entrepreneurs direct tax payments, premiums for themselves and employees to the tax office. The FTS will distribute the money on their own.

remember that

• The entrepreneur pays taxes in accordance with their chosen system of taxation.
• He is also required to remit premiums for themselves. Exception - if it stopped activities for a good cause. List of reasons defined in the law.
• If the SP has employees, he must pay for them, the personal income tax and insurance contributions.
• When you pay taxes and insurance premiums are so many nuances. Too much to act without the study of the laws. Use the information in this article to understand, where in his research to move forward, better hire a good accountant.