Are there any differences or privileges regarding insurance premiums in 2018 for those who use the simplified tax system? Yes, but not for all simplistic people. Let's figure it out.
Simplified tax system: contributions of individual entrepreneurs for themselves
Here simplifiers have no privileges. Individual entrepreneurs pay fixed and additional contributions in the same way as entrepreneurs in other modes.
Individual entrepreneur fixed contribution calculator
Billing period
For the whole yearFor less than a year
Income for the billing period
Calculation result + 1% of income exceeding 300,000 rubles 0.00 Total amount payable 32,385.00
The fixed part of contributions in 2018 is 32,385 rubles, of which 26,545 for pension insurance, 5,840 for medical insurance. They must be transferred in installments or in one payment before December 31 of the current year.
It is more convenient to do this quarterly, then, depending on the object of taxation (income or the difference between revenue and expenses), the tax itself or the taxable base for calculating the tax can be reduced by the amounts paid.
Until 2018, fixed contributions were calculated based on the current minimum wage, but now they are from minimum size wages do not depend. A fixed amount of contributions has been established, which will be indexed every year.
Additional pension contributions under the simplified tax system are 1% of income exceeding 300 thousand rubles. They are listed until July 1 of the following year. These amounts can also be deducted from the annual tax if the “Income” object is used or included in expenses under the simplified tax system “Income minus expenses”.
If the entrepreneur does not have employees, it can reduce the six percent tax on fixed and additional payments down to zero. Individual entrepreneurs with employees and LLCs can reduce advances and taxes through contributions by a maximum of 50%.
With a simplified tax system of 15%, all contributions are included in expenses without restrictions.
Tariffs change every year, but the service settings always contain up-to-date information. The system calculates taxes and contributions according to the rules that are currently in effect.
What contributions are paid for employees under the simplified tax system?
If an individual entrepreneur has employees, he must calculate insurance premiums:
22% of the accrued salary is for pension insurance. As soon as the employee’s income exceeds 1,021,000 rubles from the beginning of the year, the rate is reduced to 10%
. 2.9% - in case of disability and maternity. When income reaches 815,000 thousand rubles from the beginning of the year, this type of contribution is not accrued.
. 5.1% - for health insurance. There are no income restrictions; interest is deducted from any amounts.
For these deductions, employers submit a single calculation of insurance premiums to the Federal Tax Service on a quarterly basis.
In addition, you need to make contributions to the Social Insurance Fund for accident insurance. The amount of accruals depends on the hazard class of work assigned to the employer in the Fund according to the main OKVED code, which the entrepreneur indicated during registration. Minimum bid 0.2%, maximum - 8.5%. These contributions are also submitted to the Social Insurance Fund on a quarterly basis.
If Personal income tax employer pays not at his own expense, but deducts from the employee’s accrued salary, then the calculation of insurance premiums is the burden of the employer, not the employee. The individual entrepreneur pays for them out of his own pocket.
Employers can reduce the amount of contributions for employees advance payments and tax, but not more than 50%.
If the simplifier hired an employee not as a staff member, but under a civil contract, deductions for social insurance and accident insurance are not made. But pension and medical benefits remain.
USN: preferential rates of insurance premiums in 2018
Subclause 5 of clause 1 of Article 427 of the Tax Code lists the types of simplified activities for which preferential insurance rates for employees apply in 2018. This is production food products And certain types goods, education, healthcare, construction, etc.
If an LLC or individual entrepreneur on the simplified tax system is engaged in activities from this list and the income from it is at least 70% of the total income, such entrepreneurs only make contributions to employee pension insurance at a rate of 20%. For medical and temporary disability insurance the rate is 0%.
This benefit is lost if the businessman’s income from the beginning of the year exceeds 79 million rubles.
The service will automatically calculate contributions and take them into account when calculating taxes, and will also reflect them in the appropriate lines of declarations. This will save you from errors and fines during verification.
In addition, in the service, individual entrepreneurs will be able to fill out all types of reports on contributions and send them electronically to the Federal Tax Service and the Social Insurance Fund.
If an individual entrepreneur applies a simplified “income” taxation scheme, then he has the right to reduce some mandatory payments. In particular, it is not forbidden to take into account contributions made for insurance (medical and pension). But these and other potential benefits should be used correctly. Many practical questions are answered comprehensively in this article.
Large incomes and fixed contributions
If the scale of activity increases and the annual income exceeds 300 thousand rubles, it is permissible to reduce tax payments by the amounts transferred to Pension Fund. This permission is explained by the provisions of federal legislation, or more precisely, by established terminology. It is stated that both the calculated and fixed parts are referred to as “insurance premiums”. This gives the individual entrepreneur the right to make appropriate deductions. The exact definitions are given in Law No. 212-FZ of July 24, 2009 (as amended on July 3, 2016).
It should be noted that the payment of fixed contributions is not limited by the size of transfers or the exact time schedule. The above-mentioned law of the Russian Federation specifies only two mandatory periods:
- Until December 31, contributions are paid, which do not depend in any way on the income received during the reporting period (year).
- If, under the simplified tax system, income during the same time exceeded the limit of 300 thousand rubles, a deferment is granted. In this case, an individual entrepreneur has the right to pay the amount due until April 1 inclusive.
Thus, when carrying out its activities, an individual entrepreneur can independently plan a schedule of mandatory payments for this cost item. As a rule, they choose monthly or quarterly transfer of settlement amounts so as not to accumulate excessively large financial obligations to the state.
Let's take a closer look at the situation with large incomes for the reporting period (more than 300 thousand rubles). Some entrepreneurs do not know whether it is allowed to pay taxes for the year in December, or whether it is necessary to do this only in January or later. Based on current regulations, they are granted this right. As soon as the income received exceeds the corresponding limit, you can calculate and make the appropriate transfer. Since they relate to fixed-type contributions, the tax base of the current period is automatically reduced. Of course, it is possible to make full payment in several transfers.
Tax reduction in the presence of employees and other situations
Some difficulties are caused by the wording of the Tax Code of the Russian Federation, which talks about benefits for individual entrepreneurs who do not pay individuals cash rewards. In fact, an individual entrepreneur who has employees can also reduce the tax on contributions (of a fixed amount).
Let's study this case in more detail. The fact is that the exact definitions of the “Tax Code” of the Russian Federation do not specify the subject to which the law is directed (the exact wording is set out in paragraphs 1 and 3.1 of Article 346.21.). Thus, the contributions mentioned above do not relate exclusively to the employees or to the entrepreneur himself. But in the same parts of the document it is stated that the calculated tax can be reduced by the amount of insurance payments for the reporting time period.
The above arguments are quite sufficient for the legal optimization of taxation. But you should be careful, because this article discusses exactly the simplified scheme (STS). If an entrepreneur uses UTII, then such deductions are unacceptable. The Tax Code clearly states that taxes are reduced only by the amount of insurance payments taken into account when paying staff.
Next, we will look at several situations in which time is an influencing factor. Let’s assume that in the first month of the new year, contributions for the previous period are paid. The question arises about the possibility of taking into account the corresponding amount to reduce the current tax base. This action is acceptable. There are no provisions in federal law that prevent such payments. Moreover, explanatory letters from the Ministry of Finance and other responsible government organizations contain similar information on this topic.
The amount of fixed contributions can be taken into account for deduction from the advance tax payment. In section 346.21. it is allowed to reduce them for the period considered in the report. However, we must remember that payment of the fees themselves must be made no later than the appropriate time. Let's give an example. If it is planned to reduce the tax base for six months of the current year, then fixed contributions must be done no later last day June.
Let's consider more difficult situations, in which, when using the simplified tax system “income” (6%), the reduction in tax on contributions will be carried out in accordance with the requirements of the legislation of the Russian Federation. Let's imagine what needs to be done advance payment in the second half of the year, and fixed contributions are made in the first half of the year. “Excessive” accumulation of contributions is also possible. Sometimes it would be more rational to take them into account in order to reduce the tax base in the next reporting period.
In order not to get confused when analyzing each new case, let us remind you that taxes when using the simplified scheme are not determined by time periods. They are calculated on an accrual basis. Thus, when creating monthly, quarterly, or other reporting, the concept of “advance payment” is used. Thus, when calculating taxes for the first quarter, it is from this period that the figures for income and expenses are taken. From it we must take the amounts that were paid as fixed contributions. The remaining portions do not need to be carried over from month to month. They can be taken into account to reduce taxes in the corresponding quarter or half-year.
Let's give an example. In January 2015, contributions in the amount of 10 thousand rubles were paid. The advance payment (calculated) for the same period amounted to 7 thousand rubles. It is clear that the tax in this case will be "null". There were no fixed contributions in February and March. Therefore, when calculating taxes for a quarter, only one amount is taken into account, 10 thousand rubles.
We explain the most pressing issues
Under the simplified tax system with the object “income,” an individual entrepreneur can reduce the tax on insurance contributions for compulsory pension and health insurance. However, many entrepreneurs have little understanding of how to do this in practice.
How to pay fixed contributions correctly so that tax can be reduced on them?
Contributions can be paid throughout the year in any amount, as convenient for you. There are no monthly or quarterly deadlines for payment of fixed contributions.
In the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund”, two payment deadlines have been established. The first is for fixed contributions that do not depend on the income of an individual entrepreneur (the same for all entrepreneurs) - no later than December 31 of the year for which contributions are paid. The second deadline for fixed contributions on income exceeding 300 thousand rubles per year is no later than April 1 of the year following the expiration of the year for which contributions are paid.
In order to reduce tax evenly across reporting periods, it is convenient for many individual entrepreneurs to pay contributions quarterly so as not to overpay tax during the year.
Is it possible to reduce the tax on contributions to the Pension Fund calculated on income exceeding 300 thousand rubles per year?
Can. According to terminology Federal Law dated July 24, 2009 N 212-FZ, both parts of contributions (fixed amount and calculated - from income exceeding 300 thousand rubles) are called insurance premiums in fixed amounts, despite the fact that part of these contributions is essentially not fixed . And an individual entrepreneur has the right to reduce the tax on insurance premiums paid in a fixed amount.
Can an individual entrepreneur with employees reduce the tax on their contributions under the simplified tax system, since the Tax Code states that only individual entrepreneurs who do not make payments and other remuneration to individuals can reduce the tax on contributions in a fixed amount?
An individual entrepreneur using the simplified tax system can reduce the tax on his contributions in a fixed amount, regardless of whether he has employees or not.
The fact is that clause 1, clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation does not specify exactly what kind of contributions we are talking about - contributions for employees or contributions for the individual entrepreneur himself. It states that it is possible to reduce the calculated tax by the amount of insurance premiums paid in the tax (reporting) period. And, for example, in the chapter on UTII, in the article on tax calculation, it is explicitly written that the tax can be reduced by insurance premiums accrued for employee benefits. The difference with the simplified tax system is obvious. Therefore, UTII cannot be reduced by fixed contributions of an individual entrepreneur if the individual entrepreneur has employees, unlike the simplified tax system.
Is it possible to reduce the current year's tax on contributions paid in previous years? For example, in January 2015, contributions for 2014 were paid.
Yes, you can. Contributions reduce tax in the period they are paid. However, there is no provision for their accrual during the period of tax reduction. Contributions should in principle be calculated, albeit in more early periods. The Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation adhere to the same point of view in their letters.
Is it possible to reduce advance tax payments on fixed contributions?
Yes, you can. Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation directly states that taxpayers reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period. But in order to reduce advance payments of tax on contributions, contributions must be paid in the reporting period for which these advance payments are paid. For example, in order to reduce the tax for 9 months of 2015 on contributions, contributions must be paid no later than September 30, 2015.
Is it possible to use contributions paid in the 1st quarter to reduce the advance tax payment for the 2nd quarter? Is it possible to transfer the balance of contributions that did not fit into the tax for the 1st quarter to the 2nd quarter and reduce the tax?
The fact is that the tax under the simplified tax system is not calculated quarterly, it is considered a cumulative total. Therefore, there is no tax for the 2nd, 3rd or 4th quarter. There are advance tax payments for the 1st quarter, 1st half of the year, 9 months and tax for the year.
When calculating the tax for the 1st half of the year, income for the 1st half of the year and contributions paid in this half of the year are taken. Since the 1st quarter is included in the 1st half of the year, there is no doubt that the contributions paid in this quarter will reduce the advance payment for the 1st half of the year. And there is no need to carry over any “remaining” contributions from the 1st quarter to the 2nd quarter.
For example: you paid fixed contributions in the amount of 5,000 rubles in the 1st quarter, but the calculated advance payment for the 1st quarter was only 3,000 rubles, respectively, the tax payable for the 1st quarter was 0 rubles. Contributions in the 2nd quarter were not paid; when calculating the tax for the 1st half of the year, you take the amount of 5,000 rubles to reduce the tax, because this amount of contributions was paid in the 1st half of the year. There is no need to take income for the 2nd quarter separately and calculate the tax on it, this is incorrect and can lead to an incorrect result.
Is it possible to pay contributions on income exceeding 300 thousand rubles for 2015 this year and reduce the tax on them? Or should these contributions be paid only at the end of 2015 and the 2016 tax should be reduced by them?
You can pay contributions on income exceeding 300 thousand rubles per year as soon as your income exceeds 300 thousand in a year. Contributions can be paid in installments, not necessarily in one sum. Since these contributions are fixed (see paragraph 1 of this article), they reduce the tax of the period in which they were paid. Therefore, if you pay contributions on income exceeding 300 thousand rubles per year in 2015, you can reduce the 2015 tax on these contributions.
The question remains relevant: is it permissible to reduce the tax in the declaration under the simplified tax system? How does the selected tax object affect the ability to reduce the final payment amount? Let's find out in this article.
Reduction of tax under the simplified tax system on insurance premiums
The simplified tax system essentially represents a special tax regime that allows taxpayers to simplify the procedure for determining the taxable base. Wherein main task the maximum reduction in the tax burden on economic entities remains. One of available ways When performing this task, the simplified tax system is reduced by the amount of insurance premiums.
There are 2 different methods for using Easy Mode. Tax calculation depends on the selected tax object:
- Tax 6% when selecting the “Income” object. Current expenses are not taken into account. With a simplified tax system of 6 percent, a tax reduction is possible due to the transferred insurance premiums and sick leave payments in relation to the employer’s expenses. Suitable for entities with a small share of expenses.
- Tax 15% for the object “Income reduced by the amount of expenses”. All costs allowed under the simplified tax system, supported by economic feasibility and documented, are taken into account. It is allowed, for example, when calculating the simplified tax system, a reduction due to land tax. In this option, there may be cases in which losses or small profits can be obtained due to a high share of costs. In such cases, the tax is calculated as a minimum, equal to 1% of the amount of income. There is no reduction in the minimum tax of the simplified tax system on insurance premiums.
Thus, some types of expenses can be taken into account when different objects taxation. For the simplified tax system “income”, the tax reduction occurs due to the listed insurance payments. That is, an organization or individual entrepreneur using the simplified tax system makes “income” with employees a tax reduction thanks to accrued and transferred contributions to funds for wages.
Example
Vasilek LLC uses a simplification with the “income” object. The Company employs 2 employees. The salary of one of them is 18,000, the salary of the other is 23,000. During the 1st quarter of 2017, the LLC earned 730,000 rubles.
To simplify the example, our LLC does not have benefits when paying insurance premiums.
From the amount of employees’ salaries, it is necessary to calculate personal income tax and insurance contributions for compulsory health insurance, compulsory medical insurance, social insurance contributions for temporary disability and pregnancy and childbirth, as well as contributions for injuries.
18,000 + 23,000 = 41,000 rubles. (amount of employee salaries)
41,000 x 13% = 5330 (calculated by personal income tax)
41,000 x 22% = 9020 (contributions to the Pension Fund calculated)
41,000 x 5.1% = 2091 (contributions to the Compulsory Medical Insurance Fund are calculated)
41,000 x 2.9% = 1189 (contributions to the Social Insurance Fund calculated)
41,000 x 0.2% = 82 (injury contributions calculated)
Employees' salaries did not change during the quarter. All contributions were paid during the quarter, the total amount being:
(9020 + 2091 + 1189 + 82) x 3 = 37,146 rubles.
Tax according to the simplified tax system “income” is 6% excluding insurance premiums:
730,000 x 6% = 43,800 rub.
LLC has the right to reduce the amount of tax by the amount of insurance premiums paid, but not more than 50%, i.e. no more than 2 times: 43,800 x 50% = 21,900. The amount that the LLC paid for employee insurance premiums is greater. Tax under the simplified tax system can be reduced by 21,900. Accordingly simplified taxation system amount payable will be 21,900.
Reducing the simplified tax system “income minus expenses”
Insurance premiums as expenses are taken into account under a simplified system for any taxation objects. If an entity calculates tax at 15%, payroll charges are included in allowable costs. An exception is that there is no tax reduction for insurance premiums under the simplified tax system of 1 percent of income.
In other cases, when calculating tax based on income received, reduced by the amount of expenses, insurance premiums reduce the tax base. But for this, according to the provisions of Art. 346.17 of the Tax Code of the Russian Federation, expenses must actually be incurred.
In addition to insurance premiums, taxpayers who have chosen the “income minus expenses” object have the right to reduce the tax on other expenses, the list of which is listed in Art. 346.16 Tax Code of the Russian Federation. The list is closed and cannot be expanded. Thus, other expenses not included in the list cannot affect the final amount. The eligible costs include the following:
- acquisition and repair of fixed assets;
- material costs;
- rental payments;
- remuneration of employees;
- the amount of VAT in the cost of purchased goods and services;
- customs payments;
- travel allowances;
- accounting expenses;
- postage;
- the amount of taxes and fees paid in accordance with the requirements of Chapter 26.2 of the Tax Code of the Russian Federation.
- CCP maintenance;
- other types of costs in accordance with Art. 346.16 Tax Code of the Russian Federation.
When choosing a simplified tax system of 6 percent, a tax reduction in 2017 is still possible only by the amount of paid insurance premiums and amounts sick leave in terms of expenses at the expense of the employer.
Tax reduction simplified tax system - individual entrepreneur
Entrepreneurs, as well as legal entities, have the right to apply the simplified tax system if the conditions comply with legal requirements. The reduction in the final tax amount occurs on a general basis.
However, for some entrepreneurs there is an additional circumstance. Those who have chosen the simplified tax system for the “income” of individual entrepreneurs without employees can reduce the tax by 100% at the expense of paid fixed payments on insurance premiums. Availability hired employees deprives entrepreneurs of this right. Individual entrepreneurs on the simplified tax system of 6% with employees make a tax reduction on a general basis - no more than 50% of the original amount.
If an entrepreneur has chosen the object of taxation “income reduced by the amount of expenses”, the conditions for recognizing expenses remain the same as for legal entities. In this case, individual entrepreneurs using the simplified tax system with employees reduce the tax in in full.
Thus, the application of a simplified tax regime takes into account the costs incurred to reduce the tax base. However, in the case of using the simplified tax system of 6%, tax reduction is possible only through the transferred insurance contributions.
Every taxpayer has the opportunity to legally reduce the tax burden by paying insurance premiums on time. In this article we will look at how to pay contributions in such a way as to make maximum use of the right to reduce tax payments by both organizations and entrepreneurs.
Legislative regulation of the issue
Legislative regulation of the issue is carried out by the Tax Code of the Russian Federation, and in particular Article 346.21, which is called “The procedure for calculating and paying tax” and regulates the issues of calculating and paying tax according to ex. cash system.
Some features of paying tax under the simplified taxation system
Entrepreneurs who have chosen the simplified tax system for themselves, as well as directors of legal entities, should know a number of features of paying tax under the simplified tax system:
- When choosing the so-called “simplified” taxation, there are two options for choosing the object of taxation – “Income” or “Income reduced by the amount of expenses.” The tax rate depends on the selected object and is established by the laws of the subject of the Federation in which the taxpayer is registered. In general cases, when applying the simplified taxation system with the object “Income”, the rate is equal to six percent, and when applying the simplified taxation system “Income minus expenses” - 15 percent.
- The tax is paid to the Federal tax service at the place of residence of the entrepreneur or the place of registration of the organization;
- The tax return must be submitted once a year - before April 30 of the year following the reporting year;
- You need to pay the tax: In advance payments at the end of each quarter - before the 25th day of the first month after the reporting quarter for the first three quarters of the year, at the end of the year for entrepreneurs - before April 30 of the year following the reporting one, for organizations - before March 31 of the year following reporting.
What can you reduce the tax on simplified taxation system?
When applying the simplified tax system “Income minus expenses”, the tax after its calculation cannot be reduced. SV, sick leave amounts, etc. are included in the “Expenses” item for tax and thus reduce the tax base. But for the “Income” object there is a whole list of amounts by which the tax can be reduced after it has been calculated. Tax on the simplified tax system with the taxable object “Income” can be reduced by the amount:
- Paid by self-employed persons for compulsory pension, medical and social insurance, as well as insurance premiums against accidents and occupational diseases paid to the budget of the Social Insurance Fund.
- Sick leave expenses for benefits that are paid for by the employer.
- SV for personal voluntary insurance in case of temporary disability.
Reducing tax on the simplified tax system for entrepreneurs without employees
The Tax Code states that entrepreneurs who have chosen “Income” as taxation for themselves and do not have a single employee on staff can reduce the amount of calculated tax and advance payments, respectively, in full by the amount of SV paid for compulsory pension insurance and compulsory medical insurance. Moreover, the amount of SV consists of two amounts:
- The amount of pension and health insurance contributions that must be paid by the individual entrepreneur in a fixed amount. This fixed amount is for 2018 for pension insurance - 26,545 rubles per year, for health insurance - 5,840 rubles per year.
- The amount of additional contribution for compulsory pension insurance, which is calculated as one percent of the excess income of an amount equal to 300,000 rubles.
Important! Entrepreneurs without employees have the right to reduce the tax to zero by the amount of SV.
IP Petrushkin M.M. applies the simplified tax system “Income”. The amount of income for the first three months of 2018 amounted to 150,000 rubles. In the first quarter of 2018, he paid the amount of SV for himself in the amount of 8,540 rubles. The amount of calculated tax is 150,000*6%=9,000 rubles. The amount to be paid to the budget will be 9000-8540=460 rubles. That is, 460 rubles must be paid to IP Kartaev as an advance payment under the simplified tax system for the first quarter of 2018.
IP Petrushkin M.M. applies the simplified tax system “Income”. The amount of income for the first three months of 2018 amounted to 150,000 rubles. In the first quarter of 2018, he paid the amount of SV for himself in the amount of 1,000 rubles. The amount of calculated tax is 150,000*6%=9,000 rubles. The amount to be paid to the budget will be 9000-1000=8000 rubles. That is, 8,000 rubles must be paid to IP Kartaev as an advance payment under the simplified tax system for the first quarter of 2018.
Based on the example, we can conclude that it is more profitable to pay SV in equal parts every quarter in order to reduce the tax by the maximum possible amount.
Reducing the simplified tax system for entrepreneurs with employees
If an entrepreneur has his own staff, then reducing the tax amount for the simplified tax system will be possible only by 50 percent of the calculated amount. This is indicated in paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.
Important! An individual entrepreneur with employees cannot reduce the amount of tax on paid SV by more than 50%.
An individual entrepreneur with employees can reduce tax by:
- CB paid for yourself;
- CB paid for employees.
How to reduce tax for legal entities
Legal entities, as well as entrepreneurs with employees, can reduce the tax amount by no more than 50% when paying tax for their employees in a given quarter.
Astra LLC is on a simplified taxation system with the “Income” object. In the first quarter of 2018, the LLC paid to the budget:
- 22,000 rubles for pension insurance;
- 5100 rubles for medical insurance;
- 2900 rubles for social insurance;
- 200 rubles for contributions from NS and PP.
The amount of income for the first quarter amounted to 500,000 rubles. The tax amount will be calculated as follows: 500,000*6%=30,000 rubles. The total amount of CB for the 1st quarter of 2018 is 30,200 rubles. The amount to be paid cannot be less than 50% of the calculated tax amount, that is, 30,000:2 = 15,000 rubles. Despite the fact that the amount of contributions is 30,200, the tax can only be reduced by 15,000 rubles. To be paid to the budget - 15,000 rubles.
How to reduce tax
In order to reduce the tax on the amount of SV, you need to tax return indicate the amount of SV paid in a given tax period and the final amount to be paid. Additionally, there is no need to confirm the payment of the CB, only if the inspector requests supporting documents during a desk audit of the reporting.
conclusions
The amount of tax on the simplified tax system can be reduced by SV if the object of taxation is “Income”. Entrepreneurs without employees can reduce the entire tax amount, and legal entities and individual entrepreneurs with employees - only by 50%.
The most popular tax regime among individual entrepreneurs is the simplified tax system, insurance premiums are prerequisite for all businessmen. Not exempt from them individual entrepreneurs in simplified terms.
The legislation gives individual entrepreneurs working on a simplified taxation system one significant advantage. They are allowed to reduce the accrued tax (and advance payments on it) by the contributions paid to the pension fund.
In this case, it does not matter which insurance premiums are being reduced: fixed payments paid for oneself or pension contributions for individual entrepreneurs. The presence of employees does not affect the ability to reduce the tax on individual entrepreneur contributions for oneself. Whereas businessmen on the “imputation”, who attract hired workers, are deprived of such a right.
Insurance premiums for the simplified tax system
Individual entrepreneurs' insurance premiums on the simplified tax system are paid for themselves on a general basis. In this sense, businessmen do not have any benefits and privileges over individual entrepreneurs for general mode. Fixed payments to the pension fund are made regardless of income received. Even if an entrepreneur does not temporarily conduct business or receives a loss at the end of the year, this does not relieve him of the obligation to transfer fixed payments.
Insurance contributions to the Pension Fund of the Russian Federation are accrued to the self-employed population based on the minimum wage (regardless of the amount of revenue actually received). In 2017, the government decided to support small businesses and therefore the minimum wage was increased very slightly compared to the 2016 level. Its size is now 7500 rubles. Tariffs at which taxes are calculated in off-budget funds, the following: in the Pension Fund - 26%, in the Compulsory Medical Insurance Fund - 5.1%. In total, at the end of 2017, all individual entrepreneurs need to transfer 27,990 rubles to the pension fund.
Those businessmen whose income exceeds the limit in 2017 of 300 thousand rubles will have to additionally transfer 1% of excess income to the Pension Fund. Legislators prescribed size limit contributions to the pension fund: funds cannot exceed 187,200 rubles in 2017. More than this amount will not be collected from the individual entrepreneur, despite the size of his income. A similar amount will have to be paid by those individual entrepreneurs who do not submit a declaration based on the results of 2016 to the Federal Tax Service on time.
Tax contributions under the simplified tax system can be reduced both for payments by individual entrepreneurs to the Pension Fund of the Russian Federation from incomes up to 300 thousand rubles, and from those exceeding this limit. The possibility of reduction is provided not only for the single tax under the simplified tax system, paid at the end of the year, but also for advance accruals for it.
Many entrepreneurs are interested in how to correctly pay mandatory pension contributions in order to reduce the tax base for the simplified tax system. An individual entrepreneur can pay funds in any amounts during the year and at the frequency most convenient for him (monthly, quarterly or one time at the beginning or end of the year). The legislation does not limit a businessman to strict limits. The main thing is to have time to pay the fixed part, mandatory for all individual entrepreneurs, before December 31. For payments with income over 300 thousand rubles. the deadline is set on April 1 of the year following the expiration.
It is important to take into account that the individual entrepreneur is also obliged to transfer advances according to the simplified tax system at the end of each quarter.
In order not to overpay tax during the year, it is worth making contributions to the pension fund quarterly.
Otherwise, you will have to return the overpayment.
It is worth paying attention to the basic reduction rule: pension contributions must be accrued and actually paid. An individual entrepreneur does not have the right to reduce deductions that exceed a fixed amount, or those that he did not have time to transfer for some reason.
For example, in order to reduce the advance payment under the simplified tax system for six months, a businessman needs to pay to the pension fund before June 30, 2017.
But what about an individual entrepreneur who is overdue for pension contributions? For example, if entrepreneurs paid for 2017 only in 2018, can they reduce tax payments? The Ministry of Finance and the Federal Tax Service of the Russian Federation are unanimous in their position and believe that individual entrepreneurs have the right to reduce the tax during the period of its actual payment.
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Payments to extra-budgetary funds
For individual entrepreneurs using the simplified tax system, insurance premiums for employees are paid in full. The procedure for making them is no different for individuals and legal entities. In general, individual entrepreneurs transfer 22% of their employees’ salaries to the Pension Fund (10% for incomes over 624 thousand rubles) and 5.1% to the Compulsory Medical Insurance Fund. For some categories of taxpayers, preferential rates are established in the Pension Fund and zero in the Compulsory Medical Insurance Fund.
Payment pension contributions for employees must be paid monthly. The deadline for this is the 15th day of the month following payments under employment or civil law contracts. So, for January you need to pay no later than February 15th.
Entrepreneurs generally do not pay insurance premiums to the Social Insurance Fund. They can voluntarily register with the social insurance fund. But since their deductions are not mandatory, reducing the tax burden is not allowed.
As for insurance payments to the Social Insurance Fund for employees, contributions are taken into account when reducing. Contributions are paid to the fund for the following insurance cases: illness, maternity leave, work injury. In general, sickness and maternity deductions amount to 2.9% of salary. The insurance rate in the Social Insurance Fund for injuries depends on the type of activity (the greater the risk, the higher the rate), and for some individual entrepreneurs it is zero.
The order of reduction also depends on the chosen tax regime: “STS-income” or “STS-income-expenses”.
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How to reduce tax on “STS-income”?
The procedure for reducing the tax on insurance premiums for individual entrepreneurs on a simplified basis depends on the availability of employees:
- Individual entrepreneurs who attract hired employees can reduce tax and advances on it only within 50%.
- This restriction does not apply to individual entrepreneurs who work independently. In this case, they can completely reduce the tax on payments to the Pension Fund in a fixed amount.
For example, the profit of an individual entrepreneur without employees was:
- for the first quarter - 60 thousand rubles;
- for six months - 250 thousand rubles;
- for 3 quarters - 410 thousand rubles;
- per year - 550 thousand rubles.
He made quarterly contributions to the pension fund:
- in the first quarter - 5788.83 rubles;
- in the second - 5788.83;
- in the third - 6888.83 rubles. (5788.83+1% of revenue over 300 thousand rubles - 1100 rubles);
- in the fourth - 7188.83 rubles. (5788.83 + 1400 rubles from excess income).
Advance payments under the simplified tax system will be calculated as follows:
- for the first quarter - (60,000*0.06) = 3600 rub. (accordingly, the advance payment does not need to be transferred; it is completely reduced by insurance contributions);
- for six months - (250,000 * 0.06) = 15,000 rubles, the advance can be reduced by 11,577.86 rubles. up to 3422.34 rubles;
- for 3 quarters - advance 24,600 rubles, 3422.34 (previously paid) - 21,466.69 rubles. = 3133.31 rub. payable;
- per year - 33,000 rub. (annual tax) minus 25653.33 rub. and advances (3133.31+3422.34) = 791.02 rub.
Thus, thanks to the timely payment of pension contributions, individual entrepreneurs have the opportunity to significantly reduce the tax burden.
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"STS-income-expenses"
Entrepreneurs who use the simplified tax system for income and expenses cannot reduce the calculated tax on insurance payments. But they have the opportunity to include all the insurance contributions they have paid for themselves and their employees as expenses that reduce the tax base.
Fixed payments to the pension fund for yourself and salary taxes for employees are included in expenses in full without restrictions. It is also recommended to make all payments within the quarter so that overpayments within the advance payment do not accumulate.
For example, an entrepreneur working independently received income at the end of the year in the amount of 600 thousand rubles. Expenses associated with doing business amounted to 350 thousand rubles. He listed in Pension Fund fixed payment 23,153.33 rubles, as well as 1% of excess income: 3000 rubles. ((600000-300000)*0.01). The tax at the end of the year will be 33,576.33 rubles. The formula for calculation will look like this: (600000-350000-23155.33-3000)*15%. It is worth considering that here is a simplified calculation scheme without taking into account advance payments.