imputed tax for sp. Unified tax on imputed income (UTI) for individual entrepreneurs What taxes to pay to a private entrepreneur

10.03.2022

An individual entrepreneur pays taxes and other payments on the basis of the Tax Code of the Russian Federation. Depending on the chosen taxation system and the availability of hired personnel, the list of mandatory transfers varies greatly. Preferring a special regime and working alone, the individual entrepreneur reports and pays no more than once a quarter. On the general system, the tax burden and reporting increases manifold.

I want to open an individual entrepreneur - what taxes do I have to pay in 2019? This question requires a detailed answer. Let's start with insurance payments.

The state in order to provide citizens with pensions, medical care, pay for sick leave, the needs of mothers, and so on. collects in advance from all officially employed insurance premiums. The principle of collection is simple: each employer (an individual entrepreneur, in this case) calculates the amount of contributions from the money earned by an employee at legally approved rates.

Unlike income tax, these deductions are not deducted from the salary, but are added to it.

Theoretically, an individual entrepreneur, if he works without a staff, must independently carry out such calculations for his contributions.

However, this task was made easier for him by law, by introducing a two-stage accrual scheme:

It is much more difficult for an individual entrepreneur to accrue insurance premiums on the earnings of hired personnel.

An entrepreneur must have complete information about what rates are in effect, when to transfer money, and when to report. Most often in such cases, small businessmen use the services of accountants - full-time or working remotely.

We will tell you in detail about the rates and rules for transferring to your employees in the last chapter of the article.

Of all the taxation systems, it is the general one that is the most difficult for individual entrepreneurs.

An entrepreneur may find himself on the OSNO in the following cases:

having submitted documents for registration, he chose this particular system or simply did not write an application for choosing one of the simplified regimes;
switched to it of his own free will in the course of his activity;
transferred from simplified systems forcibly as a result of exceeding the limit indicators (by turnover, staff or real estate).

For OSNO, IP taxes in 2019 make up an extensive list. But the main thing in the list is personal income tax - it combines both income tax and income tax.

For an entrepreneur, as well as for an ordinary individual, a 13 percent tax rate is used here. The basis for calculation is the difference between the amount of revenue received for the year and the amount of officially confirmed costs. For example, if 1,200,000 r. and expenses (with available papers) were made 800,000 rubles, then the tax must be calculated from 400,000 rubles. (1,200,000 - 800,000). As a result, we get an annual payment equal to 400,000 * 13% = 52,000 rubles.

It is noteworthy that a certain relief is provided for entrepreneurs on OSNO - a professional tax deduction of 20%. This preference is valid in cases where the individual entrepreneur did not have documents at all that could confirm their validity and officiality. In our example, it will look like this: 1,200,000-20% = 960,000 * 13% = 124,600 rubles. It is easy to notice the difference and evaluate the benefits of one way or another.

The legislation prohibits combining both deductions - either 20 percent or expense accounting is used. An individual entrepreneur must himself evaluate what is more profitable for him.

Personal income tax is transferred to the budget at the end of the year, but during this time period the IP also transfers advances - one after the first half of the year (half of the estimated tax amount), others for the following quarters (3rd and 4th - a quarter each). The tax authorities do the calculation of the advance payment on their own based on the results of the previous period, and they also send the entrepreneur a notification of the required amount to be paid.

The total amount for the year is reduced by the amount of advances.

In addition to personal income tax for their income, the general taxation system requires the entrepreneur to make several payments of a different nature to the budget, such as:

In fact, only VAT is an indispensable attribute of the general taxation system for individual entrepreneurs. The remaining taxes, to one degree or another, must be paid by taxpayers using simplified regimes.

To reflect business transactions, an individual entrepreneur is relieved of the need to maintain complete accounting. Legislatively, he is allowed to bring all records into one register - a book of income and expenses.

“Simplified” is the most massive tax regime used by entrepreneurs. There are so many opportunities here that almost any businessman who does not want to use a common system and register an organization finds an acceptable way to implement commercial ideas.

A single tax is taken as the basis here - a conglomerate of personal income tax, VAT and income tax (naturally, with some features).

There are two types of objects of taxation for the simplified tax system:

Income, when a 6 percent tax is levied on all proceeds during the year. Expenses are not taken into account and do not reduce the tax base.
The difference between the amount of income and expenses, taxed at a 15 percent rate. The list of costs that are allowed to be taken into account coincides with the list given to determine the amount of income tax. For acceptance into expenses to be legitimate, the operation must be documented.

Regional legislators have been given the power to cut these rates from 6 percent to 1 percent for "revenues" and from 15 percent to 5 percent for the difference between revenues and costs.

For sole proprietorships in the “Uroshchenka”, tax deductions are made according to the following scheme: first, advances are paid quarterly (for both objects), each time focusing on the results of the past three months, and at the end of the year a single tax is paid. The amount is calculated in the declaration and advance payments are deducted from it. The total is included in the budget.

For the second object, when calculating the tax, there is one subtlety:

The entrepreneur, before submitting the declaration, must compare which is more - the amount received when calculating 15% of the difference, or 1% of the revenue. The larger amount should be included in the budget.

However, the tax service provides the taxpayer with software that automatically determines the amount payable and there is no need to conduct independent calculations.

Individual entrepreneurs are entitled to account for their insurance premiums in the following way:

object "income" - the accrued amount of tax can be reduced by all its insurance premiums, if the individual entrepreneur works alone without a staff, if there are employees, then by no more than half of the accrued tax;
object "income minus costs" - the amount of fees is allowed to be taken into account only as part of general expenses.

The lack of revenue will allow for individual entrepreneurs not to make tax deductions, but insurance premiums must be paid for themselves.

This taxation regime is otherwise called "imputation". An individual entrepreneur who has chosen to work at UTII may not be engaged in all types of activities, but only those listed in Art. 346.26 of the Tax Code of the Russian Federation. Local legislators have been given the right to reduce the list and in general a complete ban on the use of imputation (as in Moscow, for example).

To determine how much imputed tax an individual entrepreneur pays, one has to turn to a complex formula, which includes factors such as:

basic profitability, determined according to the table from the Tax Code of the Russian Federation and depending on the type of occupation;
physical indicator given in the same table;
the value of the deflator coefficient, which is changed every year by government decree;
adjustment factor approved by regional legislators.

However, an individual entrepreneur does not need to make calculations and thus determine what tax from an individual entrepreneur in 2019 should be paid to the budget according to the “imputation”. The imputed tax for the year is set for a specific businessman in this mode initially, and subsequently it is simply specified by the tax service.

For UTII, the tax should be paid quarterly in the first month after its expiration. Other taxes are paid only if a basis for their calculation is formed. Insurance premiums must be paid for themselves, and for employees, if any, in the state of the enterprise.

Even in the absence of income, a single tax must be paid according to the schedule, until the entrepreneur writes an application for the termination of activities on the “imputation”. The amount of the tax does not change. The situation is similar with insurance premiums “for oneself”. They must be transferred to funds in any case.

Such fees, in the absence of a staff of employees, are allowed to be deducted from annual income. If employees appear, then such an operation is allowed to be done in no more than 50% of the amount of the budget payment.

The patent system of taxation, unlike other regimes, can only be used by individual entrepreneurs. In this case, before writing an application for a patent, you should read Art. 346.43 of the Tax Code of the Russian Federation with a list of types of occupations that are allowed under PSN. Regional legislators are allowed to supplement this list.

Moreover, the patent gives the right to engage in the chosen type of activity only within the territory that is supervised by the tax office that issued the document. If an entrepreneur intends to go into another business or work in another region, he will have to take out more patents - for each type of occupation and region. The exception is freight transportation, for which, with one document, you can move around the country. However, there is a limitation here too - contracts for the carriage of goods should be concluded only at the place where the patent was issued.

The convenience of this system is that it can be used both for a short period - a month, and for a year.

For individual entrepreneurs, taxes and mandatory payments are made in the following nomenclature:

The rules for paying fees for a patent are as follows:

if the permit is taken for a time period within a 6-month period, the fee is paid no later than the expiration date of the patent;
if it is needed for a period of 6 to 12 months, then the fee can be divided into two parts: 1/3 of the cost in 90 days from the start of activity in this status, the remaining 2/3 - no later than the expiration date of the permit.

The amount of payment for a patent cannot be reduced by the amount of insurance premiums paid for oneself.

Taxes on ESHN

The single agricultural tax is the short name for the tax regime intended for agricultural producers. This category also includes entrepreneurs engaged in fish farming. To become a UAT payer, you need to fulfill the main condition - in the total amount of income, profile products must account for at least 70% of revenue.

Taxes for individual entrepreneurs are the same as for the "simplified", and the principle of determining the tax base is identical to that used for the object of taxation, income minus costs.

But the tax rate is lower and amounts to 6% of the difference between revenue and expenses. Advance payments are made by the entrepreneur also at the end of each quarter.

Insurance premiums are also paid according to the same rules as for other taxation systems. The amount of fees in this case is allowed to be deducted from the tax base, and not from the final single tax.

If an individual entrepreneur has hired a staff, he becomes a tax agent for personal income tax. That is, from the moment the first employee is hired, he must not only calculate his salary, but also calculate, withhold and transfer income tax to the budget. In addition, he must submit monthly, quarterly and annual reports in this area, and his duties include the calculation and transfer of relevant contributions to insurance funds.

The employer calculates and withholds personal income tax from the salary at a 13 percent rate. When paying insurance premiums, one should proceed from the following accrual standards (the type of insurance is indicated in brackets):

PFR - 22% (pension);
FSS - 2.9 (social);
FFOMS - 5.1 (medical).

In addition to these payments, the IP also calculates contributions for "injuries" (from accidents). Here, the rate is set depending on the type of employment of employees, and can vary from 0.2 to 8.5%.

What type of taxes should an entrepreneur use to pay less to the budget? How to calculate the tax, who can apply, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, USN, PSN and ESHN. Let's take a closer look what taxes does a sole proprietor pay?.

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered as the last option, since it carries the maximum tax burden. The regime involves the accrual and payment of two mandatory taxes: VAT (10% or 20%) and personal income tax (13%) on business income. As well as a sales tax (if any is established by local law) and a property tax on own real estate used in business (2% of the cadastral value of the object). If the cadastral valuation of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself, in 2019 this is the amount of 36,238 rubles. The money should go to the budget before the end of the year. You can pay in installments or in one lump sum. If the individual entrepreneur's income for the year exceeds 300,000 rubles, then an additional contribution must also be paid - 1% of the excess amount. The deadline for paying this contribution is no later than July 1 of the following year for the previous one. Reports on fixed payments are not handed over. There are also additional payments that are paid if there is a tax base: water tax, transport tax (use of own transport for commercial purposes), excises, customs duties (for imports) and environmental fees.

In addition, an entrepreneur must pay insurance premiums for his employees to the Pension Fund (22%), MHIF (5.1%) and the Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, an individual entrepreneur transfers 13% of personal income tax from the wages of its employees to the budget.

When making cash payments, an individual entrepreneur is obliged to install cash registers, and for cashless payments -.

To reflect all the activities of a businessman, it is necessary to conduct. According to her, a final declaration is drawn up. For individual entrepreneurs on OSNO, advance payments of personal income tax are made quarterly during the year. To do this, you need to submit to the tax authority a form 4-NDFL with a preliminary calculation of income. In 2019, once a year, 3-NDFL declarations are submitted for property and transport tax. Quarterly - VAT, settlements in the Pension Fund of the Russian Federation and the FSS, 6-personal income tax. And monthly - SZV-M to the Pension Fund.

Simplified system (USN)

The taxation of individual entrepreneurs in 2019 can be significantly reduced for the first time registered entrepreneurs who have chosen the simplified tax system in the social sphere, production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the subjects of the Russian Federation by their laws.
Only entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the restrictions on the number of employees (up to 100 people), are not manufacturers of excisable goods, etc. can apply the simplified tax system. You can switch to the simplified tax system only from the beginning of the calendar year or during months from the date of registration of the individual entrepreneur by submitting a notification to the Federal Tax Service.

If buyers pay in "cash", then the use of cash registers is mandatory. For cashless payments is required.
With a simplified system, one tax is paid, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose an object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and spelled out in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of the entrepreneur are reflected there.
Additionally, a trading fee may be charged (so far only in Moscow), a tax on the property of individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use of natural resources, excises, duties).
It is provided, as with OSNO, maintenance, payment of fixed payments of IP “for oneself”, personal income tax and insurance premiums for employees. Annual reporting - declaration on the simplified tax system, 2-personal income tax, property taxes (if necessary), Once a quarter are submitted, payments to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the FIU.

Single tax on imputed income (UTII)
The imputed tax differs significantly from the previous one in that it does not depend on the income actually received. The object of taxation is the imputed income established by the local authorities. This takes into account the types of activities and the geographical location of the place of business. Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

Each type of activity has its own physical indicator (number of employees, sales floor area, number of cars, seats, etc.). Two coefficients are involved in the calculation of the tax - K1 and K2. The first of them is established once a year by federal law (K1 = 1.915 in 2019), the second by local legislation (different for different types of occupations). The tax rate is 15%. Payment calculation algorithm: basic yield * physical indicator * 3 months * K1 * K2 * 15%
You have to pay taxes and file returns once a quarter. The restriction on the application of the system is the excess of the number of employees (100 people). There is no need to keep special records, only physical indicators.
What else you need to know about UTII:
Very easy to account and report.
Beneficial financially.
You can start applying it at any time of the year by submitting an application to the IFTS in the first 5 days of the start of activities. An application is also submitted to terminate the application.
Payment of UTII does not exempt the individual entrepreneur from paying other taxes (if there is a tax base), fixed contributions “for oneself” and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent System (PSN)
A patent is a document on the right to engage in a certain type of activity in the territory of the municipality that issued it. The patent system can only be applied by an individual entrepreneur. A patent is issued on the basis of an application to the tax authority at the place of its activity 10 days before its commencement.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential possible income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles. These are mainly household services, small retail trade and public catering.
The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:
up to six months - in one amount before the expiration of the patent;
from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost before the expiration of the patent).

As for the simplified system, tax holidays can be provided to entrepreneurs on the SIT under the same conditions (see above). Like UTII, it is not necessary to use cash registers for cash payments for a patent. But it is necessary to keep a Book of Accounting for Income. Reporting for PSN is not provided. It is also necessary to pay fixed contributions to individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (ESKhN)
Especially for individual entrepreneurs engaged in the cultivation, storage, processing and sale of agricultural products, the ESHN (single agricultural tax) has been developed. It is similar to USN. Calculation procedure: income minus expenses * 6%. In addition, from 2019 you have to pay VAT. The declaration is submitted at the end of the year, and the UAT is paid twice (for each six months).

How to choose a tax regime for an individual entrepreneur?
Priorities for each tax regime:
OSNO apply IP:
Working with large suppliers, for whom it is economically profitable to reimburse VAT from the budget.
With more than 100 employees.
Not fulfilling the conditions for the transition to the simplified tax system.

STS (income) is usually chosen by service and trade providers, where the amount of expenses is less than 70% of the amount of income).
USN (income without expenses) beneficial for entrepreneurs with significant costs (more than 70%).
Due to its simplicity, UTII is more suitable for the service sector, retail and catering.
PSN are chosen by individual entrepreneurs who work independently or with a small number of employees, as well as those who do not work constantly. Every year you need to take a new patent.
ESHN can only be chosen by agricultural producers and fishing industries.
Clearly and to the point about all IP taxation regimes in this video:
So, taxation of IP in 2019 very varied. To choose the most suitable one, you need to calculate the possible options for all systems, take into account all the restrictions and possibilities for reducing taxes. We have considered. You can read about other changes awaiting IP in 2019 in ours. Thank you for your attention! Ask your questions in the comments and subscribe to the announcements of new articles:

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

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

They 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 off-budget funds.
They may not use cash registers when making settlements with the population when receiving income.
They have the opportunity to have a minimum number of accountants in the state 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 indexation of deflator coefficients that affect the amount of tax are taken into account. What amount of obligations must be paid in the new calendar year is required to be found out in the Federal Tax Service.

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

Large turnover of income.
The absence of significant profits, allowing you to have a large staff of employees for keeping records.
The lack of the possibility of maintaining detailed nomenclature accounting.

Imputed 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 number of which determines the amount of imputed income. The entrepreneur cannot independently choose the parameter. The definition of the indicator is under the jurisdiction of the legislation.

How to use the right to apply the system

If these individual entrepreneurs meet the requirements, a 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 term, the entrepreneur may receive a notice of registration.

You can register and apply the system immediately after notification. If the first settlement quarter turned out to be incomplete, the tax must be paid in proportion to the days of the period.

System limitations

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

The staff of hired workers should not exceed 100 people. For the calculation, the staff of all IP employees is taken, regardless of the number of combined modes. You can find out which categories of workers are included in the average headcount from the instructions of the Statistics authorities.

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

On the organization of public catering in medical and social institutions.
Conducting medical or educational institutions.
Leasing out filling stations.

For the absence of complaints from the IFTS and the occurrence of possible problems when submitting reports, it is necessary to choose which types of activities will be used by the individual entrepreneur. A number of codes are used only for imputation, which must be taken into account when registering.

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

Demanded activities for maintaining UTII

Common types that are subject to taxation are:

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

An imputed entrepreneur has the opportunity to apply 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 profitability will need to be calculated separately. For each type, it is necessary to register and register as a UTII payer.

Regime Tax Benefits

When maintaining the system, an entrepreneur receives exemption from taxation:

personal income tax paid during the implementation of the generally established regime. The person retains the obligation of a tax agent to pay personal income tax on employee remuneration.
A tax paid on property used in generating income. If the property belongs to real estate objects, in respect of which the procedure for taxation is established, the tax is paid. Buildings must have a fixed cadastral value and are listed in the register of taxable objects.
VAT charged to consumers of goods, works, services. The exception is the tax paid upon importation into the country.

The exemption does not apply to obligations that an individual entrepreneur pays as an individual - transport and land tax. Entrepreneurs are not exempted from paying accruals on remuneration of employees. It is mandatory for an individual entrepreneur to pay contributions to his own pension and medical insurance.

Taxation at UTII

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

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

Basic profitability set separately for each type of activity.
Physical indicator, the value of which determines the multiplicity of imputed income.
Corrective coefficients K1 and K2, the same for different forms of activity.
Amounts that reduce the amount of the 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 sane. Payment is made no later than the 25th day of the month. If the dates fall on non-working days, the deadline is moved to the next business 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 cuts

The 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 funds. The reduction limit is capped at 50% of the liability.
If the individual entrepreneur does not have employees - for contributions paid to the PFR for his own insurance. The amount of the obligation for UTII is reduced by the entire amount of deductions.

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

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

Ability to combine modes

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

Merging allows you to:

Properly use IP reserves to optimize taxation.
No need for registration if you need to conduct forms of activity that fall under different income taxation regimes.
It is simplified to switch to a general or simplified regime in case of failure to apply 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 the UTII payer. It is necessary to calculate the final tax in proportion to the days of the quarter. You can determine how much you need to pay at the IFTS.

Loss of the right to use the mode

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

You will need to take actions:

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

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

Option 1 (general taxation system) is applied if the individual entrepreneur has not switched to one of the "special regimes" (USN, UTII, Patent)

In this case, the Individual Entrepreneur pays Personal Income Tax "Personal Income Tax" 13%, Value Added Tax "VAT" 18% or 10%, Property Tax, and, accordingly, keeps records and submits reports on these taxes. Such a system is the least convenient and is suitable only for large entrepreneurs, importers, and if there are profitable customers on OSNO with VAT. These are the main distinguishing features of individual entrepreneurs on the General Taxation System.

Option 2 (simplified taxation system, income).

In our opinion, this is the best option, if of course it suits your business. It is used for various services and / or at low cost / expenses.

The main tax is the Unified Tax STS of 6% on individual entrepreneur income, which replaces the above taxes. In other words, all proceeds received to the account or to the IP cash desk are subject to taxation. It is not possible to reduce the income for the expenses incurred.

However, the amount of tax calculated can be reduced:

100% of mandatory payments (contributions) of an individual entrepreneur to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount. In 2013, these payments amounted to 35664.66/year. The amount and procedure for paying contributions in 2014, 2015, 2016 and 2017 is indicated at the end of the material. This deduction applies if the sole proprietor has no employees.

or, if the individual entrepreneur uses the labor of employees:

50% of payments (contributions) to the PFR, MHIF, FSS accrued and paid for employees.

Accounting for income is kept in the Book of Accounting for Income and Expenses "KUDiR" of individual entrepreneurs using the simplified taxation system. Cash transactions and accounting of fixed assets "OS" is carried out in the general mode. We also note that there is no need to keep accounting records and additional taxation of the resulting profit. Free funds remaining after paying the Single Tax can be withdrawn from the cash desk or transferred to a personal card from a current account, such payments are not subject to personal income tax. An additional plus is the ease of accounting and reporting, as well as the lack of interest for audits from the tax authorities.

Option 3 (simplified taxation system, income minus expenses).

This option is suitable for trading and/or in case of high cost/expenses. Also, if the cost of goods is high, and the margin is small.

The main tax is the Single tax of the simplified tax system 15% from the income of an individual entrepreneur, reduced by his expenses. At the same time, the costs must be justified, economically justified and documented. The list of expenses for which income can be reduced is prescribed in Article 346.16 of the Tax Code of the Russian Federation. The list is closed, i.e. You can only take into account those expenses that are expressly prescribed in the law.

Accounting for income and expenses is kept in the Book of Accounting for Income and Expenses "KUDiR". Cash desk and OS - according to general rules. Accounting may not be maintained. Profits are paid without additional taxation.

In this option, accounting is somewhat more complicated and the attention of the tax authorities may be closer, since it will be necessary to confirm the validity of the expenses incurred.

4-option (patent taxation system). A new type of special regime has been introduced into a separate chapter of the Tax Code since 2013, but the law of the constituent entity of the Russian Federation is additionally required for local action. In the Moscow region, the law "On the patent system of taxation in the territory of the Moscow region" is in force. The federal city of Moscow adopted Law No. 53 "On the Patent System of Taxation". You can download the full text of these regional laws on our website. Only Individual Entrepreneurs can obtain a Patent, organizations are deprived of such a right.

A patent may apply along with other regimes and apply to certain types of activities established by law. Basically, these are various services, as well as retail trade in halls up to 50 sq.m. The patent is valid in relation to one of the types of entrepreneurial activity and on the territory of one subject of the Russian Federation, on the territory of another subject of the Russian Federation, you need to obtain a new Patent for each type of activity.

You can apply for a patent simultaneously with the opening of an individual entrepreneur or 10 days before the start of applying the Patent taxation system.

The patent replaces the basic taxes, and also exempts from the obligation to submit a declaration. The object of taxation is the "potentially receivable annual income of individual entrepreneurs" for each type of activity, and is established by the law of the subject of the Russian Federation.

For example, a patent for trading in a hall with an area of not more than 50 square meters in the Moscow region for the full year 2017 will cost:

at 12528 rubles / year for individual entrepreneurs without employees;
at 30210 rubles / year for individual entrepreneurs from 1 to 3 employees;
at 253888 rubles / year for individual entrepreneurs from 4 to 15 employees;

The average number of 15 employees under labor and civil law contracts is the maximum number of employees for obtaining and applying the Patent.

We can say that the Patent is a very attractive regime for small businesses, suitable for Entrepreneurs without employees and with a small number of employees. In the case of Moscow, since July 2015, the benefit from the application of the Patent system in relation to trade activities is enhanced by the exemption from the payment of the Trade Duty.

A new type of additional local fee based on the object of trading activity. At the moment, it is valid from 07/01/2015 in the city of Moscow. See our Trading Fee review for more details.

Option 5 (single tax on imputed income). UTII - is put into effect by the laws of the subjects of the federation. In particular, individual entrepreneurs in Moscow do not have the possibility of using it at all, and UTII in the Moscow region is valid and can be a good alternative to other regimes. Since 2013, the transition to the Single Tax has become voluntary. Now the Entrepreneur must decide for himself whether to switch to UTII or not. In a specific situation, depending on the type of activity, this may be more or less profitable, unlike other options.

IP pension contributions

In 2017, IP contributions increased to 27990-00 rubles, plus 1% (one percent) of income exceeding 300 thousand rubles. for the tax period. Fixed IP contributions are paid regardless of the applicable taxation system.

Having opened (registered) an individual entrepreneur, an individual automatically becomes a payer of contributions to pension and medical funds. The amount due for payment of contributions is linked in the calculation to the minimum wage. So it's different every year. You can calculate it yourself, but it’s easier to check with the Pension Fund, and at the same time clarify the details for payment, which can also change from the new year. And it is imperative to remember that the lack of activity of an individual entrepreneur and, as a consequence of this, the lack of income, does not exempt the individual entrepreneur from paying contributions.

Remember! A citizen with the status of an individual entrepreneur stops paying contributions only from the moment of exclusion from the Unified State Register of Individual Entrepreneurs. Although there are exceptions to this rule. Paragraph 6 of Article 14 of Law No. 212-FZ lists such cases:

parental leave up to 1.5 years;
conscription military service;
caring for a disabled person of group I, a disabled child or an elderly person who has reached the age of 80;
living with a spouse a serviceman who is doing military service under a contract in an area where there is no possibility of employment;
living abroad with a spouse sent to work in diplomatic missions and consular offices of the Russian Federation, international organizations.

To take advantage of the benefit, you need to write an application for the suspension of the activities of the individual entrepreneur in connection with one of the points and submit it to the Pension Fund.

Payment of dues

You can calculate the amount of fixed contributions for IP for 2017 and 2016 in our fixed contribution calculator online directly on the site.

In 2017, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur is

27990 rubles 00 kopecks (and an additional 1% of revenue over 300 tons)

it is divided into two funds:

The contribution of an individual entrepreneur to the FIU for 2017 is equal to: 23400.00 rubles.
The contribution of an individual entrepreneur to the MHIF for 2017 is equal to: 4590.00 rubles.

Not only the BCC for individual entrepreneurs has changed since 2017, but the administration of contributions was transferred to the tax inspectorates.

For the payment of fixed IP contributions in 2017, budget classification codes are used:

KBK PFR 18210202140061110160 - up to 300 tons.
KBK PFR 18210202140061110160 - 1% from excess of 300 tons.
KBK FOMS 18210202103081013160

CBC PFR 18210202140062110160 - penalties
KBK PFR 18210202140062210160 - interest
KBK PFR 18210202140063010160 - fines

Federal Compulsory Medical Insurance Fund

KBK FOMS 18210202103082013160 - penalties
KBK FOMS 18210202103083013160 - fines

In 2016, the amount of the total fixed payment (PFR and MHIF) of an individual entrepreneur was 23,153 rubles 33 kopecks (and an additional 1% of revenue over 300 tons.)

In 2015, the total fixed payment amounted to 22,261.38 rubles. (plus 1% of revenue over 300t.)

From 2014 to the present, there is a new procedure for calculating and paying insurance premiums in a fixed amount for the self-employed population. The amount of contributions is divided into two options depending on the amount of revenue of the entrepreneur for the tax period. A fixed amount must be paid before the end of the year (it is possible in installments), and 1% before April 01 of the year following the reporting year, but it is also possible during the year.

In 2014, fixed payments of individual entrepreneurs "insurance contributions in a fixed amount" to off-budget funds (pension fund and compulsory medical insurance fund) amounted to:

The first option - with revenue less than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. This amount must be paid regardless of the availability of income or business activities.

Calculation depending on the minimum wage (the formula is valid now):

The minimum wage for 2014 is 5554 rubles. x 26% x 12 months = 17328.48 rubles (contribution to the FIU)
The minimum wage for 2014 is 5554 rubles. x 5.1% x 12 months = RUB 3399.05 (contribution to FFOMS)

The second option - with revenue of more than 300,000 rubles - the amount of the annual payment is 20,727.53 rubles. plus 1% of the amount exceeding 300 thousand rubles per year.

There is also a limit on insurance premiums calculated from amounts exceeding three hundred thousandth of revenue, it is equal to eight times the size of a fixed contribution to the Pension Fund of the Russian Federation, i.e. RUB 138627.84 In total, the maximum amount of fixed payments for individual entrepreneurs in 2014 will be: 142,026.89 rubles. The maximum amount of contributions in 2015 is 148,886.40 rubles. And the maximum amount of PFR contributions in 2016 is 154,851.84 rubles.

In 2013, the total amount of contributions for the full year was 35664-66 rubles. When transferring contributions to the FIU, the following procedure for their distribution existed:

For persons born in 1967 and younger:

24984-00 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
7495-20 rub. Insurance premiums in a fixed amount for the payment of the funded part of the labor pension.

For persons born over 1966:

32479-20 rub. Insurance premiums in a fixed amount for the payment of the insurance part of the labor pension.
3185-46 rub. Insurance premiums for compulsory medical insurance credited to the budget of the FFOMS.

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Free advice on registration and taxes of individual entrepreneurs. Contact at the bottom of the page, or in the group.

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

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

Free tax advice

Self-employed insurance premiums

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

During 2020, the entrepreneur needs to make 2 payments:

For pension insurance	For health insurance	Total
RUB 32,448	RUB 8,426	RUB 40,874

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

Taxes and contributions from employees' salaries

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

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

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

Learn more about taxes and insurance payments for employees.

Read about how to find out about tax debts.

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