UTII is a special tax regime that can be used by representatives of small businesses (LLCs and individual entrepreneurs) engaged in certain areas of activity. “Imputement” significantly simplifies the process of calculating the amount of tax and preparing reports for the organization, the process of control over taxpayers for government bodies.

The special regime is based on the assumption that the amount of profit of a commercial structure is affected by the number of units of a physical indicator. In other words, the legislator is guided by logic: the more employees, meters of retail space or vehicles an LLC or individual entrepreneur has, the more revenue he will receive. This means that the tax amount should increase.

The real income of a commercial structure is not taken into account. The state “imputes” to her a certain figure for the industry average revenue. It does not matter whether the LLC or individual entrepreneur is actually operating: they still have the obligation to make quarterly budget payments.

Until 2013, “imputation” was a mandatory system for LLCs and individual entrepreneurs in certain areas of activity. UTII in 2016 and 2017 is a voluntary regime, and entrepreneurs have the right to choose between it, OSNO, simplified tax system and the patent system.

Who can switch to UTII?

An exhaustive list of types of activities for which “imputation” is available is given in the Tax Code of the Russian Federation (Article 346.29). Having your area of ​​work on this list is not enough. The list is advisory in nature, and the decision to grant the right to use a special regime to a particular type of business is made by municipal authorities. The list of OKVED can be found in regulations at the city or district level.

According to the Tax Code of the Russian Federation, single imputed tax Available for the following business areas:

• provision of household services to the population (repairing shoes and clothes, assembling and repairing furniture, dry cleaning, photo studio, maintenance of baths and saunas, etc.);
• transportation of passengers and cargo;
• veterinary activities;
• public catering;
• provision of temporary residence places;
• placement of advertising materials;
• transportation of individuals and goods.

Belonging to a certain field of activity is not the only condition for switching to imputed tax for an individual entrepreneur or LLC. This mode was originally intended as a system for small businesses. Therefore, there are economic criteria that a commercial structure must meet:

• the average number of employees over the last 12 months is no more than 100 people;
• retail space area – no more than 150 sq. m. (this figure only includes the footage of the hall used to display the goods; the size of utility and storage rooms is not taken into account);
• residual value of fixed assets – no more than 150 million rubles;
• non-belonging to the “largest taxpayers” group (it includes organizations that bring the greatest income to the local budget, based on an official decision of the Federal Tax Service).

Imputed tax involves some legal requirements for potential payers. It is not allowed to organize a company as a simple partnership or a structure engaged in trust management of property. The share of legal entities in the capital of an LLC should not exceed ¼.

What taxes does imputation replace?

An important feature of UTII is that this special regime involves replacing several taxes with one. This significantly simplifies the procedure for calculating the amounts of mandatory transfers for the taxpayer.

The single tax on imputed income exempts an entrepreneur or LLC from paying:

• property tax;
• income tax;

It is important to understand that the exemption applies only to the area of ​​work that is subject to “imputation.” In other words, property and profits associated with “imputed” activities are not taxed. LLCs and individual entrepreneurs do not lose the obligation to pay VAT on customs and agency obligations.

The “imputed” person still has the obligation to transfer insurance premiums and personal income tax for his employees and for himself. Failure to comply will be a violation of the law and will result in fines and penalties.

To calculate the amount of the budget payment, the formula is used:

Tax = Imputed income* K1* K2* Rate.

Explanation of symbols:

• Imputed income is the product of a physical indicator (number of employees, parking spaces, square footage of retail premises, etc.) and basic profitability. The meaning of the latter can be clarified in the Tax Code of the Russian Federation or in “your” branch of the Federal Tax Service.
• K1 – deflator – a coefficient that is set by the Ministry of Economic Development on an annual basis. It includes the growth rate of industrial prices for goods. In 2017, this figure is 1,798 m.
• K2 is a “local” coefficient that takes into account the specifics of conducting activities in a particular municipality. It is established by the city or district authorities. The tax office will tell you the value of the indicator.
• The rate - imputed in 2017 assumes a change in rates in the corridor from 7.5 to 15%. The exact value of this parameter is determined by the decision of the regional authorities.

The basic yield is indicated in the Tax Code of the Russian Federation per month. The period for which the tax is transferred is a quarter. To find the quarterly value, you need to multiply the result obtained from the formula by three.

An example of calculating tax on UTII

Romashka LLC is engaged in the retail sale of non-food products. Trade is carried out through a store with an area of ​​75 sq. m. Let's collect data for substitution into the formula:

• the basic profitability for this line of activity is 1,800 rubles. per sq. m.;
• physical indicator - store footage, equal to 75 square meters;
• K1 this year is 1.798;
• K2 – is specified in the INFN to which the LLC is assigned; for ease of calculations, we will take it equal to 1;
• rate – varies from 7.5 to 15%, let’s assume that in a particular region it is equal to the maximum value.

Substitute the values ​​into the calculation formula:

Monthly tax = 1,800* 75* and 1,798* 1* 01.15 = 36,409.5 rubles.

To determine the quarterly tax amount, multiply this number by three:

RUB 36,409.5*3 = RUB 109,228.5

This is a single tax on imputed income (UTII), which the LLC must transfer to the details of “its” Federal Tax Service based on the results of its work for the quarter.

The procedure for reporting on “imputation”

The reporting period for “imputation” is a quarter. This means that commercial structures that have switched to this regime are required to submit a UTII declaration once every three months. This must be done no later than the 20th day of the month following the quarter.

The completed UTII form in 2017 can be submitted to the INFS in two ways:

1. Electronically - through electronic document management operators or on the Federal Tax Service website. If an LLC or individual entrepreneur has no more than 25 employees, then only this method of reporting is acceptable.
2. On paper – an entrepreneur or general director of an LLC brings the declaration to the tax office in person. The document should be printed in two copies: one remains with the Federal Tax Service, the second is returned to the manager with a mark of acceptance. You can send the report by mail; in this case, proof of its provision is an inventory of the letter’s attachment and a receipt for its dispatch.

If the documentation for UTII in 2017 for an individual entrepreneur or LLC is brought to the tax authority not by the manager himself, but by another employee of the LLC or individual entrepreneur, a notarized power of attorney must be issued for him.

You can download the declaration form on the websites of information and legal systems. It consists of a title page and three sections. As a general rule, filling out the form begins with the second section. All parameters that are substituted into the tax calculation formula are indicated there: basic profitability, number of units of a physical indicator, coefficients K1 and K2, information about the address and direction of activity of the LLC or individual entrepreneur.

The third section of the declaration is the adjustment of the amount of mandatory payment for insurance premiums transferred for employees of an LLC or individual entrepreneur (or the entrepreneur himself, if there are no employees). The result is the final tax amount, which is recorded in the first section.

The title page of the declaration is general information about the organization (name, TIN, KPP, OKTMO), the date the document was filled out and the signature of the responsible person.

Important! Since 2017, a new declaration form has been in force, which has undergone technical changes compared to the previous version.

Procedure for paying UTII

Tax on imputed income in 2017 is paid no later than the 25th day of the month that follows the reporting period - quarter.

The dates for making budget payments in 2017 are as follows:

If the specified dates fall on holidays or weekends, then the LLC or individual entrepreneur is required to make payment on the first business day that follows them.

The imputed tax is transferred to the Federal Tax Service, to which the legal entity or individual entrepreneur is assigned. Payment is made on the basis of a receipt, the amount of which is calculated using the above formula.

Violation of the deadlines for transferring taxes leads to the fact that the LLC or individual entrepreneur is subject to a fine. For each day of delay, a penalty is charged equal to 1/300 of the refinancing rate established by the Central Bank of the Russian Federation.

How to reduce the tax burden on the “imputed”

The imputed tax for individual entrepreneurs in 2017 can be reduced by the amount of insurance premiums. If an individual entrepreneur does not have employees, he has the right to deduct from the amount of the budget payment the entire amount of contributions paid to extra-budgetary funds for himself.

If an individual entrepreneur has hired personnel, then the entrepreneur has the right to deduct from the tax amount the amount of contributions from the payroll transferred to extra-budgetary funds for employees, and fixed payments “for himself”. At the same time, the size of UTII should not decrease by more than 50%.

To save on budget transfers, you can use some ingenuity. Since K2 coefficients differ by locality, you can choose a city or district with its minimum value to conduct business. Optimization of the physical indicator plays a significant role. Reducing the number of employees or reducing retail space can mean significant tax savings.

Advantages and disadvantages of “imputation”

UTII is a convenient mode for small businesses because it has many advantages:

• simplified accounting and tax accounting procedures for small companies;
• replacing several taxes with one;
• the use of adjustment coefficients (K1 and K2), which reduce the tax base taking into account external factors and conditions;
• ease of preparation of quarterly reporting: tax on imputed income involves filling out one declaration, consisting of only four sheets;
• the ability to reduce the tax base by the amount of insurance contributions transferred to extra-budgetary funds for employees.

Despite the large number of advantages, “imputation” has significant disadvantages that must be taken into account when choosing a tax regime:

• Limited circle of individual entrepreneurs and LLCs that can apply UTII (this tax is available only for the areas of activity listed in the Tax Code of the Russian Federation).
• Inflated values ​​of basic profitability that have no real economic justification. Legislators did not take into account that many individual entrepreneurs who do not have employees are engaged in low-profit activities.
• There is no dependence of the amount of the budget payment on the profit of an LLC or individual entrepreneur. The imputed taxation system is beneficial for highly profitable areas of work, but is completely inapplicable for low-profit organizations and commercial structures that suffer losses.
• Limiting the circle of potential counterparties. If an LLC or individual entrepreneur works with large companies, “imputation” for it is a road to nowhere. Clients will not cooperate with this structure, because the absence of VAT in the price of goods for an enterprise on OSNO means an increase in the price of the product by 18%.

UTII is the optimal choice for LLCs and individual entrepreneurs with a high level of income. The tax amount will not change with revenue growth, and this is beneficial for business. If you work “at zero” or suffer losses, “imputation” will not suit you.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

UTII is a special tax regime for small businesses, which allows you to pay much less to the budget than . Naturally, the question arises: are the types of activities approved for UTII in Moscow in 2019? Can metropolitan businessmen reduce their tax burden by choosing the imputation? This is a difficult question, we invite you to look into it with us.

What is the essence of UTII

The full official name of this regime is: “Taxation system in the form of a single tax on imputed income for certain types of activities.” It’s not very clear, so we need to talk about what it is in simple and understandable words for a non-specialist.

As you can see, the name of the tax regime includes the concept of “imputed income”. Imputed means attributed, assumed, expected. Accordingly, imputed income has no relation to real income.

And who imputes or calculates the income for the UTII payer 2019? Imputed income is calculated according to a special calculation given in Article 346.29 of the Tax Code of the Russian Federation. To calculate tax, you need to know the following information:

• FP – physical indicator (area of ​​a sales area or catering facility in sq. m; number of employees or vehicles, etc.);
• BD – basic profitability, calculated per unit of physical indicator in rubles;
• K1 is a deflator coefficient, approved annually by order of the Ministry of Economic Development of the Russian Federation.
• – this is a correction factor, adopted by local authorities, and can range from 0.005 to 1.

At first glance, all these calculations look very complicated, but they are not. Let's show it with an example.

Example

An individual entrepreneur is engaged in the transportation of goods; he owns two units of freight transport. What tax should he pay for this type of activity?

Let’s take the FP and DB indicators from 346.29 of the Tax Code of the Russian Federation:

• Physical indicator (number of vehicles used for transporting goods) = 2;
• Basic profitability per unit of FP = 6,000 rubles.

K1 in 2019 is equal to 1.915 for all regions of Russia. All that remains is . For example, let’s take the maximum value of K2, i.e. 1.

We substitute all values ​​into the formula for calculating imputed income: 6,000 * 2 * 1,915 * 1 = 22,980 rubles. This is exactly the income the state attributes to a carrier with two units of freight transport. But in practice, in most cases, real income is at least an order of magnitude higher than these estimated figures.

Now we’ll find out how much tax on this income needs to be paid to the budget. To do this, we multiply the imputed income by the tax rate of 15%, we get 3,447 rubles. Not so much; based on one truck, the tax will be only 1,723 rubles per month.

But, as they say in advertising, that's not all. The calculated UTII tax 2019 can be further reduced by the amount of insurance premiums paid by individual entrepreneurs for themselves and for their employees. Let’s assume that the entrepreneur from our example paid contributions in the amount of 15,000 rubles in the reporting quarter, and the tax for the quarter amounted to 10,341 rubles.

There is a restriction for employers - the calculated tax can be reduced by the amount of contributions paid, but not more than 50%. Thus, our entrepreneur will pay only half of the calculated amount to the budget, i.e. only 5,170 rubles per quarter.

Agree that such a low tax burden deserves complex calculations. And besides, we clearly showed why UTII is so attractive for small businesses.

Is it necessary to install an online cash register for individual entrepreneurs on UTII:

What can tax payers on imputed income do?

Naturally, the state strictly limits the list of activities permitted on UTII, because taxes from them are very small. Among them are veterinary and household services, on an area of ​​up to 150 square meters. m., transportation, etc. The list of business areas is established by Article 346.26 of the Tax Code, you can familiarize yourself with it.

In addition, each region has the right to reduce the prescribed types of activities, up to their complete ban. And in general, the authorities intend to abolish the UTII tax regime for small businesses. However, for now the expiration date of the imputation has been postponed from 2018 to 2021.

After this, the choice of tax regimes for organizations will be narrowed to and, but individual entrepreneurs will also be able to work on, which in its essence is very similar to UTII.

Can Moscow businessmen work on UTII?

Well, the main question of our article is - can capital businessmen work on imputation? Unfortunately, for UTII in Moscow in 2019, the types of activities specified in Article 346.26 of the Tax Code of the Russian Federation are completely prohibited. And even at the time when this regime was allowed in the capital, only one type was transferred to it - outdoor advertising using advertising structures.

In addition, UTII is used in an abbreviated form in other cities of federal significance: in Sevastopol and St. Petersburg. Only certain types of activities are permitted here. The logic of legislators is clear, because business turnover in these cities significantly exceeds the revenue share of similar activities in other localities. And the budgetary expenses of these cities are significant and must be covered from the treasury. If businesses in federal cities are allowed to operate on UTII, then the megacities simply will not cover their expenses.

What to do if an organization or entrepreneur is registered in Moscow? Do they have the opportunity to work for UTII? Unfortunately, not in the capital. But you can register as a tax payer on imputed income in the Moscow region or another region of Russia.

To do this, an organization with a legal address in Moscow must register a separate division at the place of business in any region where UTII operates. In addition, you need to register with the local tax office by submitting the appropriate form.

Individual entrepreneurs with Moscow registration have a similar opportunity, but they do not need to register a separate division.

Have you not yet opened your business and are just planning to draw up documents for registering an individual entrepreneur? The free online service from 1C-Start will help you prepare documents for registration quickly and without errors.

You will need

• - application for registration of UTII-1 or UTII-2;
• - declaration on UTII;
• - accounting of physical indicators according to UTII.

Instructions

Previously, the use of UTII was mandatory. An entrepreneur who was subject to this tax regime was required to register within five days after the start of activities. Otherwise he faced a fine. Now entrepreneurs have the freedom to choose whether to use the simplified tax system (OSNO) or UTII.

In order to start applying UTII, you need to write an application in which you notify the tax office about this. The application is submitted in a strictly established form, for individual entrepreneurs it is UTII-2, for organizations - UTII-1. It must be transferred to the tax office at the place of registration of individual entrepreneurs and LLCs or at the place of business. The start date for using UTII will be the date indicated in the taxpayer’s application. The main thing is that the taxpayer has time to register for UTII within 5 days after the start of such activity. According to the law, taxpayers with more than 100 employees, as well as companies with a participation share of at least 25% of other organizations in them, cannot switch to imputation.

The tax rate for UTII is set at 15%. At the same time, the tax base does not depend on real income, but on physical indicators: the number of employees, seats, vehicles, floor space, etc. When calculating the tax, the actual number of days in which the company (IP) conducted its activities is taken into account. UTII taxes are paid based on the results of each quarter by the 25th day of the month following the quarter.

To calculate the UTII tax for a month, the basic profitability (it is fixed by law for each type of activity) must be multiplied by the value of the physical indicator and by the coefficients K1 (in 2014 it is 1.672) and K2 (each region has its own). Then you need to divide the resulting number by the number of calendar days of the month and multiply by the number of days when the company conducted the imputed activity.

Payers of UTII are exempt from paying VAT, income tax or personal income tax, and property tax. It is worth considering that it is impossible to take into account the expenses incurred on UTII.

Imputed taxes can be reduced by insurance contributions paid to funds for individual entrepreneurs and employees. At the same time, individual entrepreneurs with employees and LLCs can reduce the tax with restrictions of up to 50%. There are no restrictions for individual entrepreneurs without employees; they reduce the tax to 100%.

Accounting and tax reporting under UTII are kept to a minimum. For entrepreneurs, it is enough according to the results of the quarter according to UTII (until the 20th day of the month following the end of the quarter). They do not need to keep records of income and expenses, only if several tax regimes are combined.

The tax office establishes special control over the accounting of physical indicators on UTII. If this is the number of employees, then it is necessary to maintain all personnel documents and work time records. For retail trade, the physical indicator is the retail space, so the company must have a lease agreement indicating the store area.

Individual entrepreneurs and LLCs on UTII that are engaged in retail trade can operate without a cash register. This is due to the fact that their taxes do not depend on the amount of income received. Moreover, in any case, they are obliged to issue strict reporting forms to customers (when providing services) or sales receipts (when selling goods).

The UTII (single tax on imputed income) system is used by small or medium-sized individual entrepreneurs. You can switch to the regime voluntarily upon registration or during any period of business. Choosing a system during registration is not always justified. It is necessary to pay a single tax from the day a person is registered as a UTII payer.

The success of using a special system is based on the specific conditions under which entrepreneurs:

• Must pay only a fixed amount, regardless of the amount of income received.
• They have the opportunity to reduce the tax on mandatory payments to extra-budgetary funds.
• They may not use cash registers when making payments to the population when receiving income.
• They are able to have a minimum number of accountants on staff due to the absence of significant accounting requirements.

Fixed amounts that must be paid upon imputation allow you to plan expenses. When determining costs, annual indexations of deflator coefficients are taken into account, affecting the amount of tax. What amounts of obligations must be paid in the new calendar year must be found out from the Federal Tax Service.

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

• Availability of large income turnover.
• Lack of significant profits, allowing for a large staff of employees to keep records.
• Lack of ability to maintain detailed nomenclature records.

Imputation entrepreneurs must keep records only of the physical indicator underlying the imputed income. What is a physical indicator? This is the size of the number of employees, the number of places, transport units, footage and other parameters, the size or quantity of which determines the amount of imputed income. An entrepreneur cannot independently choose a parameter. The definition of the indicator is the responsibility of legislation.

How to exercise the right to apply the system

If the individual entrepreneur's data meets the requirements, the person can switch to the regime by submitting a notification. Registration of an individual entrepreneur as a UTII payer is carried out within 5 days. At the end of the period, the entrepreneur may receive a notification about registration.

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

Limitations of the system

The regime has tax breaks, which determines restrictive requirements for taxpayers. An entrepreneur has the right to register under UTII if the conditions for limiting the number of employees are met.

The number of employees should not exceed 100 people. For the calculation, the staff of all individual entrepreneurs is taken into account, regardless of the number of combined modes. Which categories of workers are taken into account in the average number of employees can be found out from the instructions of the Statistics authorities.

In addition to limiting the number of employees, registration as a UTII payer does not apply to the following activities:

• Organization of catering in medical and social institutions.
• Managing medical or educational institutions.
• On leasing of gas stations.

To avoid complaints from the Federal Tax Service and the occurrence of possible problems when submitting reports, you need to choose what types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account during registration.

Attention! Application of the regime is available for limited types of activities established by region.

Popular types of activities for maintaining UTII

Common types that are subject to taxation are:

• Retail trade with the public and enterprises purchasing goods for personal use. The size of the hall is limited to 150 sq. m.
• Providing household services to individuals.
• Transportation services are subject to a limit of 20 pieces of equipment.
• Other types that are permitted by regional laws.

An imputed entrepreneur has the opportunity to use several types of imputed activities, the use of which requires paying tax for each type of work or service. In the declaration, different types of income will need to be calculated separately. For each type, you must register and register as a UTII payer.

Tax benefits of the regime

When operating the system, an entrepreneur receives tax exemption:

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

The benefit does not apply to obligations that an individual entrepreneur pays as an individual - transport and land taxes. Entrepreneurs are not exempt from paying taxes on employee remuneration. It is mandatory for an individual entrepreneur to pay contributions to his own pension and health insurance.

Taxation under UTII

The amount of tax and the composition of permitted types of activities differ in each individual region.

Individual entrepreneurs must pay a single tax, the amount of which depends on the following parameters:

• Basic profitability established separately for each type of activity.
• A physical indicator, the value of which determines the multiple of imputed income.
• Correction coefficients K1 and K2, the same for different forms of activity.
• Amounts that reduce the amount of accrued tax.

Reporting is submitted quarterly by the 20th day of the month following the end of the tax period (quarter). Reporting is submitted from the date of registration of the imputation. Payment is made no later than the 25th day of the month. If dates fall on non-working days, the deadline is transferred to the next working date.

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

Reserves for tax reduction

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

• If there are employees - for amounts accrued from remuneration and paid to the funds. The maximum reduction amount is limited to 50% of the obligation.
• If the individual entrepreneur does not have employees, use contributions paid to the Pension Fund for their own insurance. The amount of the UTII liability is reduced by the entire amount of deductions.

To reduce taxes, it is necessary to plan payments to funds. To reduce the amounts evenly in each quarter, contributions to the funds are paid in quarterly installments. The deadline for entrepreneurs to pay for their own insurance is December 31. The best option is to split payments into quarterly installments.

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

Possibility of combining modes

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

The merger allows you to:

• Correctly use individual entrepreneur reserves to optimize taxation.
• There is no need for registration if you need to conduct forms of activity that fall under different income taxation regimes.
• It is easier to switch to a general or simplified regime if you refuse to use UTII.

To terminate the use of accounting, a notification must be submitted to the tax office. The tax authorities have been given 5 days to deregister a UTII payer. The final tax must be calculated in proportion to the days of the quarter. You can determine what amounts need to be paid to the Federal Tax Service.

Loss of the right to use the regime

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

You will need to do the following:

• Submit reports using a general or simplified system of taxation of income.
• Submit required taxes. It is allowed to pay taking into account single tax payments, provided that the budgets coincide. Otherwise, the overpaid amounts must be returned to the account.
• Calculate and pay due penalties.

Attention! Monthly calculations are required to prevent the number of employees from being exceeded.

When starting to discuss individual entrepreneur taxes, it is worth immediately noting that an individual entrepreneur is not a legal entity, but an ordinary individual, but with the right to conduct business activities (individual entrepreneur). Due to this significant difference from LLCs, JSCs, etc., taxes paid by individual entrepreneurs can be much easier and simpler than those of legal entities.

We recommend paying taxes and conducting business transactions in non-cash form using a special one.

The tax burden of an individual entrepreneur consists not only of taxes themselves, but also. Unlike taxes paid, the amount of which can be regulated by choosing the right taxation system, insurance premiums are a fixed amount. Individual entrepreneurs do not have to pay taxes if they are not yet conducting business, but they must pay insurance premiums for themselves as long as the entrepreneur’s data is listed in the Unified State Register of Individual Entrepreneurs, i.e. immediately after registration.

Insurance premiums mean contributions to pension and health insurance, as well as to the Social Insurance Fund, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or whether business activity is carried out at all. Next, we tried to talk about taxes and contributions of individual entrepreneurs in an understandable language and as structured as possible.

Individual entrepreneur insurance premiums 2019

Individual entrepreneur contributions to compulsory pension insurance

Individual entrepreneurs' insurance premiums for compulsory insurance in 2019 are a fixed amount established by the Government of the Russian Federation - 29 354 ruble for the full year. This formula applies when calculating contributions, unless the individual entrepreneur’s income for 2019 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received above this limit.There is also an upper limit on the amount of insurance contributions to the Pension Fund - no more 234 832 ruble

Individual entrepreneurs' contributions to compulsory health insurance

Individual entrepreneurs' insurance premiums for compulsory medical insurance for 2019 are set at 6 884 ruble Please note that compulsory health insurance contributions do not increase with income growth and remain the same amount.

In total, individual entrepreneurs’ contributions in 2019 for themselves with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will be 36238 rubles

Individual entrepreneur contributions for their employees

If an entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, insurance premiums for employees consist of:

• payments for compulsory pension insurance to the Pension Fund - 22%;
• payments for compulsory social insurance in the Social Insurance Fund - 2.9%;
• payments for compulsory health insurance in the Federal Compulsory Medical Insurance Fund - 5.1%.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). In Art. 58 of the law of July 24, 2009 No. 212-FZ Reduced rates of insurance premiums for employees are also indicated, which can be applied depending on the type of activity, categories of employees, the chosen taxation system and other conditions.

Benefits for paying insurance premiums

Since 2013, so-called grace periods for non-payment of insurance premiums have been in effect, when the entrepreneur does not conduct business, because... is serving on conscription, is on leave to care for a child up to one and a half years old, a disabled person, a person over 80 years old, or is the spouse of a contract soldier or diplomatic worker and does not have employment opportunities. To receive this benefit, you must contact your tax office with an application and documentary evidence that business activity is not carried out.

In all other cases - additional work for hire or a civil contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance contributions for himself. The tax inspectorate will stop accruing them only after the individual entrepreneur’s data is removed from the state register.

For entrepreneurs registered not from the beginning of the year, insurance premiums are not calculated in full, but taking into account the days that have passed from the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

Individual entrepreneur taxes

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax office does not allow reporting under special regimes for a number of activities. For those who need help choosing permitted codes, we can offer a free selection of OKVED codes.

To ensure that an individual entrepreneur’s taxes do not become the main item of his expenses, it is worth asking yourself a few questions.

1.Will the expected income be constant or will its size change?

There is a direct connection between the irregularity of income and the choice of tax system, and, based on this, it is worth calculating expected income at least a quarter in advance. In the simplified taxation system, unified agricultural taxation and operating system modes tax base, i.e. the amount on which taxes will be calculated arises only when the entrepreneur begins to receive real income. In the UTII and PSN regimes, the basis for such calculations are other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

If you don’t have regular income at the beginning of your business, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, after first calculating the amount of taxes under these regimes and making sure that in your case it will be more profitable.

2.Will hired labor be involved and how many workers will be needed?

The number of employees when choosing a taxation system can become a limiting factor, for example, for the PSN the number of employees should not exceed 15 people, and for the simplified tax system and UTII - 100 people. The cost of a patent will also depend on the number of employees, in those regions and for those types of activities that take this indicator into account.The presence of employees will also be important in cases where an individual entrepreneur has the opportunity to reduce the tax payable at the expense of paid insurance premiums (on all taxation systems, except patent).

3.What proportion of income will be expenses, and will you be able to document them?

When choosing between the options of the simplified tax system “Income 6%” or the simplified tax system “Income minus expenses 15%”, you need to imagine the size of the expected expenses. In cases where possible expenses will exceed 60% of income, you should choose “Income minus expenses,” but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 60% of income, then the “Income” option is more profitable.

4.What types of activities in your region are included in the lists of types for PSN and UTII?

Types of activities for UTII and PSN are determined annually by regional laws, and in your specific territory these lists can be either expanded (for PSN) or reduced (for UTII), compared to those specified in the Tax Code of the Russian Federation. You might be having a hard time right now compare all these criteria, but then we will look at each regime in more detail, which will clarify the issue of choosing a taxation system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime taking into account the specifics of your business and region.

Individual entrepreneur taxes on the simplified tax system

Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS) or, as it is usually called among people, “simplified”. Entrepreneurs working on a simplified basis are payers of a single tax, which replaces for them the payment of personal income tax on business activities and property tax used in business. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Not only receipts from the sale of goods and services are recognized as income, i.e. revenue, but also some others, called non-operating. Expenses include not those that the entrepreneur himself considers justified, but a closed list of them given in Art. 346.16 Tax Code of the Russian Federation. It must be said that this list is quite extensive and for the most part recognizes the real expenses of individual entrepreneurs. In addition to the expenses themselves, the code also specifies the procedure for their recognition; in particular, expenses can only be taken into account after payment. You also need to take a responsible approach to documenting expenses, because... Violation of the requirements for supporting documents may lead to their non-recognition by the tax inspectorate.

The tax base for the “Income” option is the monetary value of income. For the “Income minus expenses” option, the tax base will be the monetary value of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is 6% for “Income” and 15% for “Revenue minus expenses.”

To develop certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory, in the regional law on the establishment of differentiated tax rates of the simplified tax system. This preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if your region has a reduced tax rate and you can confirm your expenses, then individual entrepreneur taxes when applying the simplified tax system “Income minus expenses” can be minimized.

But even taking into account the costs, it is important not to overdo it, because... here the individual entrepreneur has the obligation to pay the minimum tax. What does it mean? If you worked at a loss, i.e. expenses exceed the income received, you will have to pay a minimum tax of 1% of the income received.

The Income option may be a particularly attractive opportunity to reduce the flat tax on insurance premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with small incomes, a situation may arise that there will be no single tax payable at all. Individual entrepreneurs with employees can reduce the single tax due to the amounts of insurance premiums paid both for themselves and for their employees, but not more than 50%.

For “Income minus expenses” it is not allowed to reduce the single tax calculated for payment by the amount of insurance premiums, but insurance premiums that individual entrepreneurs pay for themselves and for their employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.

Let's finish our acquaintance with simplified restrictions that must be observed to work on this system. For individual entrepreneurs there are few of them - the number of employees should not exceed one hundred people; the simplified tax system is not allowed when extracting and selling minerals (except for common ones) and in the production of excisable goods. In addition, an individual entrepreneur may lose the right to simplification after his income for 2019 exceeds 150 million rubles.

If you find the simplified system beneficial and convenient for yourself, then You can prepare an application for transition to the simplified tax system 2019 absolutely free:

Individual entrepreneur taxes on PSN

The patent tax system or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any one specified in Art. 346.43 Tax Code of the Russian Federation. This list can be expanded by local authorities, and you need to find out what types of activities you can purchase a patent for in regional laws or at the territorial tax office.

The patent is valid only in the territory of the municipality where it was issued, so the individual entrepreneur must submit an application to the Federal Tax Service at the place where the patent is valid. For cargo transportation, it is allowed to use one patent when providing services in different regions of the Russian Federation, but only if transportation contracts are concluded at the place of registration of the individual entrepreneur. Restrictions for this regime apply only to the number of hired workers - no more than 15, and the loss of the right to use PSN will occur if the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is quite simple. To do this, you need to know the “potentially possible annual income” for the chosen type of activity and multiply it by 6%. You can also find out the amount of potential income from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its value for each of them.

Payment for a patent occurs as follows:

• A patent issued for a period of up to six months must be paid in full no later than its expiration date;
• If the validity period of the patent is from six months to a year, then one third of its full cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the cost of a patent by paid insurance premiums, but a reduced rate of insurance premiums is provided for individual entrepreneurs working under this regime.

Individual entrepreneur taxes on UTII

An imputed tax or imputation, just like a patent, is valid only in relation to certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but also not allow the use of this regime on their territory (for example, in Moscow). The single tax for the month is calculated using a rather complex formula - DB * FP * K1 * K2 * 15%.

Let's figure out what this set of letters and numbers means:

• DB is per month in rubles (we find it in the table given in Article 346.29 of the Tax Code)
• FP - physical indicator (indicated there)
• K1 is a deflator coefficient, approved annually by the Government of the Russian Federation. In 2019, K1 is equal to 1.915
• K2 - correction factor, set by regional laws in the range from 0.005 to 1.

Since the tax period for UTII is equal to a quarter, the tax amount is usually calculated for three months. Individual entrepreneurs must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on the simplified tax system, it is possible to reduce the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then you can deduct the entire amount of contributions paid for yourself, and when an entrepreneur has employees, then you can take into account contributions for yourself and for them, and the tax can be reduced by no more than 50%.In addition to the limitation on the number of employees (no more than one hundred), this mode also has specific physical restrictions, for example, the area of ​​the sales floor should not exceed 150 square meters. m.

Individual entrepreneur taxes on Unified Agricultural Tax

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for Unified agricultural tax - the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services.

Agricultural tax is calculated according to the same principles as the simplified tax system “Income minus expenses”, but the tax rate is unchanged and amounts to 6% of income reduced by the amount of expenses. Unified agricultural tax is not permitted for taxpayers producing excisable goods.

Individual entrepreneur taxes on OSNO

And finally, if the individual entrepreneur has not chosen any of the special modes, then he will work on the main tax system. In addition to the rate of 20%, 10% or 0%, you will have to pay personal income tax (NDFL). The tax base for individual entrepreneurs under this regime will be income from business activities, to which it is allowed to apply so-called professional deductions - documented and economically justified expenses. If expenses cannot be confirmed, then income received can only be reduced by 20%.

The tax rate here will generally be equal to 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days over a consecutive 12 calendar month.

But if an individual entrepreneur on the general system decided to conduct business from abroad, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income he receives is taxed at a rate of 30%, with professional deductions cannot be used.

Insurance premiums for OSN can be taken into account in full as expenses, both for yourself and for employees. It’s worth choosing OSN if the majority of your customers will be VAT payers, who will benefit from working with you, because they will have the opportunity to take into account input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.

Combining tax regimes to reduce individual entrepreneur taxes

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the expected tax burden and work on one type of activity in one mode, and choose a more profitable option for another type. Combining modes is also possible for one activity if you conduct business at different facilities.There are possible options for combining UTII and simplified taxation system, PSN and simplified tax system, UTII and PSN, Unified Agricultural Tax and UTII. You cannot combine the simplified tax system with the unified agricultural tax and the simplified tax system with the operating tax.

It is difficult to talk about the benefits of combining modes without giving examples, because To do this, you need to calculate the amount of taxes for the imputed regime and patent in a specific region and by type of activity, but you just need to know that such options have the right to exist. This concludes our consideration of the general principles for choosing a tax system, taking into account which individual entrepreneurs’ taxes can be legally reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.