Sleep tax to decrease. Ways to reduce the flat tax when you pay asylum
The procedure for reducing the tax under the simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs and legal entities depends on what tax base chose a simplist. Within the framework of the simplified tax system, "income reduced by costs", insurance premiums reduce taxable base, and with the simplification on the "income", the amount of the already calculated tax is reduced. But there are nuances that will be discussed below. Note that in 2019, the taxation procedure for contributions does not change, so the article will also be relevant.
Decrease in simplified taxation system for insurance premiums in 2019 (object of income)
The basis for calculating the tax burden with a simplified taxation with the object "income" is calculated according to the norms of clause 1 of Art. 346.18 of the Tax Code of the Russian Federation. The tax rate is established by clause 1 of Art. 346.20 of the Tax Code of the Russian Federation and in 2019 varies from 1 to 6%.
What insurance premiums reduce the tax simplified tax system in 2019
Clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation provides for the right of simplified persons to reduce the single tax on insurance premiums in 2019. However, there are such restrictions:
Insurance premiums must be calculated and paid. This means that it is impossible to reduce the tax on the amount of insurance premiums that the taxpayer overpaid by mistake. In this case, the amount of the excessive transfer can be taken into account in the following reporting periods.
The amount of the reduction cannot exceed 50% of the calculated tax.
An individual entrepreneur, if he does not make payments to individuals, reduces the tax on the amount of payments for pension and medical insurance, which are calculated from the minimum wage. At the same time, the Ministry of Finance, in a letter dated 23.09.2013 No. 03-11-09 / 39228, explained that the restriction for reducing the tax (50%) does not apply to fixed payments of individual entrepreneurs.
In addition to insurance premiums, the unified simplified tax on the basis of "income" is also reduced (within 50% of the tax amount):
Sickness benefits paid at the expense of the employer (that is, the first 3 days not reimbursed from the Social Insurance Fund) (subparagraph 2 of paragraph 3.1 of article 346.21 of the Tax Code of the Russian Federation). Sick leave payments for injuries at work or occupational diseases do not apply to them. Also, the tax on such benefits cannot be reduced if they were compensated by other insurance payments.
Voluntary insurance contributions for personal insurance personnel in the event of temporary disability (sub. 3, cl. 3.1 of article 346.21 of the Tax Code of the Russian Federation), at the expense of which the payment for the days paid by the employer is covered. Moreover, the sum insurance compensation cannot exceed the amount of sick leave benefits calculated by law.
Without limiting the amount, the simplified tax on the basis of “income” can be reduced by the paid trade tax (clause 8 of article 346.21 of the Tax Code of the Russian Federation). But only the tax that is calculated on income from the activity in respect of which this fee has been paid.
An example of a decrease in insurance premiums at an object income
In 2019, the taxable income of Poltava LLC reached RUB 2,700,400. For the same period, insurance premiums were calculated and paid in the amount of 80,150 rubles. In addition, sick leave was paid at the expense of the employer in the amount of 2,500 rubles. The subject of the Russian Federation, on the territory of which the company is registered, has not established a reduction in the single tax rate, therefore the tax is calculated based on 6% of income:
2 700 400 * 6% = 162 024
The amount of contributions and sickness benefits for which the tax can be reduced are:
80 150 + 2 500 = 82 650
This amount exceeds 50% of the calculated tax (162,024 * 50% = 81,012). This means that the tax payable will be 162,024 - 81,012 = 81,012.
If, when calculating advance payments, the amount of insurance premiums exceeded 50% of the tax, then this difference can be taken into account when paying tax for the year, if in general for the year there is no such excess. But to transfer the amount of such an excess to next year will not work.
Decrease in simplified taxation system for insurance premiums in 2019 (income minus expenses)
If the taxpayer applies the simplified tax system with the base "income minus expenses", then he reduces the taxable base for the calculation of the single tax by the amount of insurance premiums (subclause 7, clause 1 of article 346.16). For sickness benefits (subparagraph 6 of paragraph 1 of article 346.16), as well as for voluntary insurance contributions (within the framework of labor costs - subparagraph 16 of part 2 of article 255), the tax base also decreases.
In cases where contributions were accrued, but not paid, but were offset against the FSS benefits, reduce single tax with the STS "income" or the taxable base with the STS "income minus expenses" can be all the same. This is confirmed by the Ministry of Finance in a letter dated August 14, 2019 No. 03-11-06 / 2/51923.
At special regime taxation of the simplified tax system with the object “income” at a rate of 6%, the taxpayer has the right to reduce the tax on contributions. The specifics of calculation and payment are clearly regulated by Chapter 26.2 of the Tax Code of the Russian Federation, namely stat. 346.21. The specified provisions for optimizing the fiscal burden on business apply to legal entities and entrepreneurs, both with and without employees. The reduction is subject to the amount of payments for reporting and tax periods.
Reflection of income for the purpose of calculating taxes is carried out by the taxpayer in the KUDiR (book of income and expenses) on the basis of the requirements of stat. 248 NK. Cash-based revenue recognition means that the transaction is accepted when the debt is settled in cash or otherwise. The tax base is determined by summing up income from the sale of goods / services / works (according to article 249) and non-operating income (according to article 250 of the Tax Code).
The direct calculation of the tax itself is made from the size of the tax base in the amount of 6%. The variant of the object of taxation “income” does not allow the taxpayer to reduce the tax base for expenses. But the legislation provides for the possibility of reducing already calculated taxes while simplifying the following types of costs ( full list in stat. 346.21 NK):
- Paid insurance premiums in terms of medical, pension, social insurance (MHIF, Pension Fund, FSS), including deductions for incapacity for work, occupational diseases and industrial accidents.
- Disease benefits paid to employees, except for accidents and occupational diseases, in terms of amounts paid out of the employer's funds in accordance with Federal Law No. 255.
- Amounts paid for VMI (personal voluntary medical insurance) of employees in case of illness if certain conditions are met.
Note! Individual entrepreneurs without employees have the right to reduce the amount of the calculated tax on fixed payments to the Pension Fund and FFOMS for themselves without a 50% limit.
When paying a trade tax in Moscow, a taxpayer on the simplified tax system can also reduce the calculated tax on the paid trade fees in accordance with clause 8 of Art. 346.21 NK.
All recalculations are required to be done on a quarterly basis, since the simplified procedure provides for the payment of advance payments during the year and the total difference for the year. To reduce liabilities, the amount of tax payable for the reporting or tax period is first calculated. The resulting value is reduced depending on the category of the taxpayer.
To what extent can the tax on the STS "income" be reduced 6%:
- For entrepreneurs with hired employees - by the amount of contributions / benefits paid for employees, taking into account maximum size 50% of the calculated tax amount.
- For entrepreneurs without salaried employees- by the amount of paid fixed contributions without any restrictions.
- For legal entities- by the amount of contributions / benefits paid for employees with a maximum limit of 50% of the calculated tax amount.
To legally reduce the tax, it is necessary to take into account only the amount of actually paid contributions in the same billing period... Individual entrepreneurs paying fixed payments are recommended to generate payment documents on a quarterly basis. The amounts of reducing payments and contributions are subject to reflection in the tax return at the end of the year in
"Simplified" - profitable system taxation. Final reporting instead of quarterly, savings on deductions to the IFTS with a well-chosen taxation object - all this reduces the tax pressure on entrepreneurs. But there is one more plus - the ability to deduct the already paid deductions from the amount calculated for payment to the IFTS and significantly reduce costs... Therefore, we will consider such a topical topic as reducing the STS tax by the amount of insurance premiums in 2019 for individual entrepreneurs.
Reducing the tax duty on the "simplified" system - important conditions
The most important thing that all entrepreneurs should know on the "simplified" system is that the tax duty can be reduced only on those transfers in government funds that are paid in the billing period.
That is, it is possible to lower the advance payment only if the following two indicators coincide:
- The period for which the payment is made is the first 3 months, 6, 9 and 12 months. Let's imagine that this is the first half of the year.
- The period in which deductions have already been made, regardless of whether they were paid for this period or generally for a long time. In the above case, they must be entered by June 30th.
Another example: if the payment to the Pension Fund was paid before March 30 (end of the first quarter), then all 4 payments can be reduced by the payment amount. Since this date is included in the quarter, and in the first half of the year, and in 9 months, and in 12 months.
Conclusion: it is advisable to make contributions every quarter in order to save on payments for each period. Or pay all due fees at the end of the first three months.
The types of transfers to the budget, the amount of which can be deducted from payments under the “simplified” scheme, depend on the type of company - with or without employees. And the principle by which deductions are made depends on the type of the selected object. With an object of 6%, the tax duty is minimized by deducting pension contributions, income / expenses - by entering them into the expense column.
How to reduce the tax on insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees
Let's immediately consider the first and most main question: can an individual entrepreneur reduce the tax on the simplified tax system by fixed contributions.
All rights and obligations of the taxpayer on the "simplified" system are governed by Article 346.21. It contains clause 3.1., According to which individual entrepreneurs, whose activities did not require the involvement of employees and are subject to 6% taxation on the object, can reduce the tax duty by the amount of fixed fees paid.
There is no deduction limit. That is, a reduction in tax on the amount of contributions to the PFR for individual entrepreneurs is possible by 100%, even if 0 rubles remain to be paid.
Reducing the tax for individual entrepreneurs on the simplified tax system 6 percent without employees in 2019 is possible for the amount of payments:
- In PF, contributed for itself in the minimum established amount;
- To the honey fund. insurance paid also in the minimum amount;
- IN Pension Fund contributed in the amount of 1% of profits over 300 thousand rubles.
Other types of payments, for example, for insurance on a voluntary basis, are not taken into account.
An example of calculating quarterly payments for the type of taxation at 6% without staff
For the convenience of calculating advances for simplified taxation at six percent, you can use the following formula:
(Income) x 6% - (Transfers to the Pension Fund) - (Advances made)
Let's consider in practice how to apply a tax reduction on insurance premiums for individual entrepreneurs without workers for STS income 6% in 2019 in the calculations of payments, presenting all the initial data in the table:
Let's calculate how much money needs to be prepared for payment:
- First quarter = 30,000 x 0.06 - 6,997 = -5,197. No need to pay.
- Half year = 140,000 x 0.06 - (6,997 + 6,997) = -5554. Again, you do not need to make an advance.
- 9 months = 450,000 x 0.06 - (6,997 + 6,997 + 11,497) = 1,509 p. need to pay.
- 12 months = 650,000 x 0.06 - (6 997 x 2 + 10 497 + 11 497) - 1 509 = 1 503 p. need to pay.
By paying with pension and other funds on a quarterly basis, an entrepreneur can save a lot of money, since the advance payment can be reduced to 100%. In some periods, it is possible and completely avoid the need to make an advance payment to the IFTS.
If the advance calculated according to the above formula decreases to a minus, cash the entrepreneur will not be returned. For example, if the result is -5999, the taxpayer will not receive these 5999.
How to reduce the tax on insurance premiums for individual entrepreneurs on simplified taxation system 6% with employees
If a businessman attracted workers to work, a completely different rule comes into force - it is possible to reduce deductions to the IFTS by means of funds contributed to the PF for employees, however, by no more than 50% of the amount payable.
Can a businessman reduce tax on the amount of his contributions? Yes, if the decline is less than half of the original figure.
A businessman is not obliged to contribute money for himself to the FSS. Therefore, even if it is registered with the FFS, there will be no reduction in the tax burden. Voluntary fees will not be deducted.
Reducing the tax on insurance premiums for individual entrepreneurs with employees on the simplified tax system income of 6 percent in 2019 is possible for the amount of payments:
- Fixed for yourself;
- Insurance for employees involved in labor;
- Sick leave for the first 3 days, which are paid by the employer from his budget;
- Voluntary insurance for employees in case of loss of their ability to work.
- You can also reduce the tax on the simplified tax system for individual entrepreneurs with income over 300,000 on contributions to the Pension Fund of 1%.
Rates on contributions to the budget or extrabudgetary funds operating in Russia in 2019 remained the same as in 2018. They can be found in the Tax Code of the Russian Federation or from any tax officer.
Example of tax calculation for a taxation type at 6% with employees
Formula for calculating the duty payable for reporting period can be represented like this:
(Profit) x (6%) - (Deductions) - (Advance Fees Already Paid)
But less than the amount cannot be charged for payment:
(Profit) x 6% x 50%
For example, a firm operates in Moscow on a “simplified” basis with a 6% rate and has a small staff. The head of the firm contributes to the pension fund on a quarterly basis. Let's present all the initial data in the table:
We calculate how much you need to pay:
- Quarter = 20,000 - 11,000 = 9,000.
- Half a year = 35,000 - 22,000 - 9,000 = 4,000. But this is more than 50%, so 35,000 x 0.5 = 17,500 to be paid.
- 3 quarters = 60,000 - 36,900 - 26,500 = -3,400. We recalculate again: 60,000 x 0.5 = 30,000.
- Year = 240,000 - 53,600 - 56,500 = 129,900. This is more than 50% of 240,000 rubles, so we take for payment as much as we counted.
The rules for reducing the tax duty under the “simplified” system for enterprises with profits of more than US $ 300 thousand.
A businessman whose profit exceeds the maximum allowable limit of 300,000 must pay 1% of the excess profit to the PF. That is, if the profit was 448,500, then the businessman additionally contributes 1,485 to the PF. (448,500 - 300,000 x 1%).
According to the law of July 4, 2009, both fixed contributions to funds and deducted from profits over 300,000 are fixed. Does the tax for individual entrepreneurs on the simplified tax system, paid in the PF, reduce 1% on income over 300,000 rubles in 2019? Yes, since the taxpayer has the right to reduce it by fixed amounts.
Calculation example: how to subtract 1% from excess income
Let's consider an example reduction of STS for the amount of insurance premiums in 2019 for individual entrepreneurs who paid 1 percent of income to the Pension Fund of the Russian Federation.
Let's take the following conditions for calculations:
- In the first 90 days, the income capital amounted to 200,000, 6,997 rubles were paid to the Pension Fund of the Russian Federation.
- For 6 months of activity, an individual entrepreneur earned a profit of 340,000, which is more than the minimum 300,000. Therefore, he additionally contributed 400 to the Pension Fund (40,000 x 1%). Payments amounted to 6,997. Total paid = 6,997 + 400 = 7,397.
Consider how the advance payment will be calculated for these 2 periods:
- 200,000 x 0.06 - 6,997 = 5,003 payable;
- 340,000 x 0.06 - 5,003 - 10,997 = 4,400 payable.
Controversial situations and nuances
When calculating an advance payment, entrepreneurs may face a number of questions, so we will consider some of the nuances of reducing the duty in more detail:
Question | Answer |
---|---|
Can an individual entrepreneur reduce the tax on the simplified tax system by the amount of insurance premiums for himself or employees paid in previous years? | Yes, since only the date of the actual payment is important. |
The taxpayer hired one person in the middle of the reporting year. How will the settlement procedure change? | As soon as the entrepreneur makes the payment to physical. person, he will be counted among the employers. The right to reduce the duty by more than 50% will be lost from this second until the end of the year. |
The taxpayer laid off the entire state, when can he switch to a 100% insurance deduction? | Only from the new tax year. |
Is it permissible to deduct the funds contributed to the budget for the long past year, if the businessman switched to “simplified” only in this? | Yes, only the period within which the payment was made is important. |
Is it possible to reduce the tax on insurance premiums for individual entrepreneurs on STS income by 100% if the company has only one employee who is on maternity leave? | Yes, since a businessman can be an employer only when making actual payments to individuals. by persons. The presence of employees, regardless of their number, does not serve as a reason for refusing to use 100% deductions. |
"Income minus expenses"
Individuals engaged in individual entrepreneurship on the 15% regime save on deductions of payments in a completely different way. All insurance and pension payments for yourself and your employees should be included in the expense column of the enterprise. Thanks to this, the amount of tax overpayments will be reduced, since the formula is used to calculate tax duties on an object of 15%:
(Profit) - (Costs of the firm)
Let us describe the last value of the formula in more detail:
(Firm expenses) = (Business expenses) + (Deductions) + (1% from excess profit)
There is no percentage limit. The entire amount paid to the funds can be included in the costs. True, it must be paid in the period for which you want to reduce the advance. Therefore, pay for insurance and pension contributions better quarterly, as in the case of the previously considered object.
An example of calculating tax at a rate of 15%
Let us consider, for example, a decrease in contributions for oneself for an individual entrepreneur income minus expenses. Let's take the following as the initial data:
- The taxpayer started working at the facility at 15% and received an annual profit of 578,000 rubles;
- Business expenses amounted to 248,000;
- Accrued to the pension fund - 21 345;
- Plus, the businessman paid 1% to the Pension Fund for excess income, the surcharge was 2,780 rubles.
Due for 12 months = (578,000 - 248,000 - 21,345 - 2,780) x 15% = 45,881 p.
It can be concluded that the 15% regime is beneficial for the founders of firms with a high level of spending. For example, in this mode, it is allowed to deduct the cost of goods purchased for resale.
It is also suitable for those whose project brings uneven profits, since the loss is also allowed to be included in expenses. Taxpayers at an object under 6% do not have such a privilege, they must make deductions, even if the yield does not exceed 0.
Not all simplified entrepreneurs know that they have the right to reduce the tax on the simplified income tax system through insurance premiums that they pay for themselves. We will tell you how to do this in this article.
Why individual entrepreneurs do 6% choose the simplified version? Because there is very simple accounting, there is no need to collect supporting documents and prove to the inspector the correctness of the calculation of the tax base. And still many individual entrepreneurs on the simplified tax system of 6% are engaged in the provision of services, in which the share of expenses in the proceeds is small, therefore it is not profitable for them to switch to the simplified tax system of 15%.
According to the tax base for the simplified tax system Income
But first, how on a simplified 6% calculate tax payable... This is stated in article 346.15 of the Tax Code of the Russian Federation. For this, income from the sale of goods (works, services) is taken into account, as well as many extraordinary income... Incomes that are not taken into account when calculating the single tax on the simplified tax system are given in article 251 of the Tax Code of the Russian Federation.
As for expenses, they are not taken into account at all for the Income option. A tax at a rate of 6% is charged on all income of an entrepreneur received from activities on the simplified tax system. Where did the right of individual entrepreneurs come from then to reduce tax payments? This is also stated in the Tax Code.
On the basis of which it is possible to reduce the single tax
The right of an individual entrepreneur to reduce the tax on the simplified tax system based on the norms of article 346.21 of the Tax Code of the Russian Federation. It states that taxpayers who have chosen “Income” as the object of taxation, reduce the amount of tax and advance payments on it by the amount paid in the reporting period.
What amounts can be taken into account to reduce tax
So, we figured out why an individual entrepreneur on a simplified taxation system of 6% has the right to reduce tax payments. And now about what amounts can be taken into account for this.
Recall that every entrepreneur is obliged to transfer insurance premiums for himself (the so-called) - for his pension and annual health insurance... Mandatory contributions for each year are set by the Tax Code, so they are known in advance. They are in this table:
But if the entrepreneur decides to pay for himself also contributions for social insurance(for example, for obtaining), since they are not mandatory, it is impossible to take them into account to reduce the tax on the simplified tax system.
Thus, the amount by which the single tax can be reduced will be at least 32,385 rubles in 2018 if the individual entrepreneur transferred contributions on time.
In addition, entrepreneurs who have received an annual income of more than 300,000 rubles pay an additional pension contribution for themselves in the amount of 1% from the amount over this limit. So, if the income of the individual entrepreneur for the year amounted to 870,000 rubles, then the additional contribution is (870,000 - 300,000) * 1%) 5,700 rubles. An additional contribution can also be taken into account when calculating the tax payment.
How tax payments on the simplified tax system are reduced Income
Consider reduction of the simplified taxation system by the amount of insurance premiums in 2018 for individual entrepreneurs on the specific example... But first, about the timing of the payment of taxes and contributions.
The deadline for payment of the single tax for individual entrepreneurs is April 30 of the year following the reporting year. For example, for 2018 the final tax must be paid no later than April 30, 2019. However, advance tax payments must be made during the year, which are then taken into account when calculating the annual tax.
Due dates for advance payments:
- according to the results of the first quarter - April 25;
- at the end of the six months - July 25;
- based on the results of nine months - October 25.
Terms of payment of insurance premiums for individual entrepreneurs:
- compulsory pension and medical contributions - no later than December 31 of the current year;
- additional pension contribution - no later than July 1 of the next year.
An example of reducing the STS tax by the amount of insurance premiums:
Individual entrepreneur without employees on STS Income earned the following amounts:
- first quarter - 168,260 rubles;
- second quarter - 157,600 rubles;
- third quarter - 331,150 rubles;
- fourth quarter - 197,410 rubles.
In total, an income of 854,420 rubles was received for the year, i.e. tax at a rate of 6% will amount to 51,265 rubles. At the end of each reporting period, the entrepreneur must pay an advance payment (6% of income), but contributions were paid in installments every quarter:
- in the first quarter - 8,500 rubles;
- in the second quarter - 8,500 rubles;
- in the third quarter - 10,000 rubles;
- in the fourth quarter - 10,929 rubles.
As you can see, the individual entrepreneur paid contributions in the amount of 37 929 rubles: 32 385 rubles mandatory contributions and (854 420 - 300 000) * 1%) 5 544 rubles additional contribution. An additional contribution could have been paid next year, but the individual entrepreneur decided to take it into account this year.
So, on April 25, the deadline for paying the first advance payment in the amount of 10 096 rubles (at the rate of 168 260 * 6%) comes. But given that the individual entrepreneur has already paid 8,500 rubles in the first quarter, the advance payment is reduced by this amount and only 1,596 rubles need to be transferred to the budget.
According to the accounting rules, tax payments on the simplified tax system are not calculated for each quarter, but on an accrual basis from the beginning of the year. We calculate the advance payment for the six months: 325 860 * 6% = 19 552 rubles. We subtract the contributions paid for two quarters, and the advance for the first quarter: 19,552 - 17,000 - 1,596 = 956 rubles will remain to be paid.
Now we calculate the tax for nine months 657 010 * 6% = 39 421 rubles. We reduce this amount by all paid contributions and advance payments: 39,421 - 27,000 - 1,596 - 956 = 9,869 rubles. This is the balance of the nine months down payment.
It remains to calculate the tax for the year, taking into account all the contributions and advance payments: 854 420 * 6% = 51 265 - 37 929 - 1 596 - 956 - 9 869 = 915 rubles. In total, instead of 51,265 rubles of the calculated tax, the individual entrepreneur paid only 13,336 (1,596 + 956 + 9,869 + 915) rubles.
But what if the entrepreneur did not know about such an opportunity, so he paid advance payments in full, without reducing them by contributions, or the contributions were paid in one amount at the end of the year? In this case, it turns out overpayment of tax, which will be reflected in the annual declaration for the simplified taxation system. After submitting the declaration, you must contact your IFTS with an application for the return of the overpaid amount or offset it against future payments.
2018 Contribution Tax Reduction with Employees
We considered an example when an individual entrepreneur worked all year on his own, without involving personnel, therefore he reduced tax payments by the entire amount of contributions paid for himself. And how to reduce the tax on insurance premiums if the entrepreneur started working on his own and then hired workers? Or, on the contrary, employees were at the beginning of the year, but were later laid off? Here the FTS expresses an opinion not in favor of taxpayers.
The tax period for the STS for individual entrepreneurs is a calendar year. This means that even if the employees were temporarily with the entrepreneur during the year (for several months or days), then he is recognized as the employer for the whole year. That is, advance payments and tax at the end of the year can be reduced, but by no more than 50%. But at the same time, you can take into account not only insurance premiums for yourself, but also those that the individual entrepreneur transfers for his employees.
Thus, if an entrepreneur had employees at the beginning of the year and then fired, then he will be able to reduce the tax by no more than 50% by the end of the year. And if there were no employees at the beginning of the year, and the individual entrepreneur reduced the advance payments by the entire amount of contributions paid, then at the end of the year it is necessary to recalculate the tax. So that the tax was reduced by no more than half.
We tried to tell as succinctly and clearly as possible what the 6% income tax is reduced for and how it happens, but if you have any questions, we will be happy to answer them (we don’t wait for an answer 😉).
At the end of the calendar year, the declaration is filled in, the calculation and reduction of taxes by OSNO, STS and UTII does not raise the most questions. The description of the mechanism for calculating the deduction, reducing the tax base of individual entrepreneurs is given.
In what period can you reduce the tax on the simplified tax system on paid contributions?
Organization or individual entrepreneur with employees on the simplified tax system with the object of taxation "income" can reduce the amount of the single tax by the amount of insurance premiums only for the tax period in which these contributions were transferred. Include contributions paid after graduation tax period according to the simplified tax system, by submitting a "revision" for this period, it will not work. The validity of this approach was confirmed by Supreme Court RF in the definition of 04/02/18 No. 306-KG18-2221.
For entrepreneurs with and without employees
During the year, insurance premiums in a fixed amount can be transferred to the budget either in full at once, or gradually in several installments. At the same time, it is possible to reduce the single tax (advance payment) only by the amount of contributions paid in the period for which you calculate the tax (advance payment).
This is stated in the letters of the Ministry of Finance of Russia dated September 4, 2013 No. 03-11-11 / 36393, dated August 23, 2013 No. 03-11-09 / 34637, dated April 3, 2013 No. 03-11-11 / 135, FTS of Russia dated February 25, 2013 No. ED-3-3 / 643.
For additional contributions from income over 300,000 rubles. you can also reduce the flat tax. The procedure is the same as for the main ones - it is possible to reduce the tax in those reporting periods when the contributions were actually transferred to the budget. The same clarifications are in the letters of the Ministry of Finance of Russia dated March 22, 2016 No. 03-11-11 / 15822 and dated May 26, 2014 No. 03-11-11 / 24969.
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Calculate free of charge contributions "for yourself", taxes on the simplified tax system and UTII, fill out payment orders in the web service
OSNO, ONR
Accounting for the entrepreneur's contributions to general regime regardless of whether he is an employer or not. There is one order for contributions for oneself and for contributions for employees. All contributions are taken into account by the individual entrepreneur as part of a professional tax deduction as expenses based on Tax Code RF. There are no limits on amounts.
As part of the deduction for the reporting year, take into account the contributions that were transferred to the budget this year. Even if they refer to last year. For example, in January 2017, a merchant paid contributions for December 2016. He can take them into account only in 2017. This procedure is established by subparagraph 1 of paragraph 1 of the Tax Code of the Russian Federation.
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USN - simplified
Taxpayers entrepreneurs-individual entrepreneurs who use the simplified tax system with the object of "income" can be taken into account when calculating the tax (advance payments). Individual entrepreneurs who do not have employees have the right to reduce the single tax for the entire amount of fixed contributions transferred "for themselves" (clause 3.1). At the same time, the term “fixed payment” also includes contributions paid in the amount of 1% of the amount of income exceeding 300,000 rubles. Accordingly, when calculating the tax (advance payment), insurance premiums paid in connection with the excess of the individual's annual income are taken into account.
The letter of the Federal Tax Service of Russia dated 20.05.15 No. GD-4-3 / 8534 emphasizes that it is possible to take into account the amount of insurance premiums only in the period of actual payment of premiums... For example, if an individual entrepreneur transferred a fixed payment and part of an additional contribution to the Pension Fund of Russia in April, then it can be taken into account when calculating the advance payment for the six months.
SP on the simplified tax system "income" CAN reduce the tax on "pension" contributions from the excess amount!
The amount of the tax burden for individual entrepreneurs on the simplified tax system will remain the same. The Ministry of Finance withdrew a scandalous letter, according to which individual entrepreneurs on the simplified tax system with the object of "income" could not reduce the tax on insurance pension contributions in the amount of 1% from the amount of income exceeding 300 thousand rubles. It is about the extra 126.6 thousand rubles of tax per year, which many entrepreneurs would have to pay if the letter had not been withdrawn.
The Ministry of Finance of Russia published on its website a letter No. 03-11-09 / 71357 dated 07.12.2015, in which it recognized that insurance pension contributions in the amount of 1% of income exceeding 300 thousand rubles are fixed contributions and reduce tax on simplified taxation system with the object "income" on a par with contributions, which are calculated depending on the size minimum size wages (minimum wages).
The letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011, which caused a storm of indignation among entrepreneurs, was withdrawn from the Federal Tax Service of the Russian Federation and should not be applied.
Note: "How to make a person happy? Make it bad, and then return it as it was"
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The procedure for reducing the amount of tax (advance tax payments) in the event that an individual entrepreneur had employees during part of the tax period
For example, if an individual entrepreneur had employees from 01/01/2013 to 07/15/2013, and then had no employees.
Individual entrepreneurs lose the right to reduce the amount of calculated tax (advance tax payments) by the entire amount of insurance premiums paid for themselves, starting from the tax (reporting) period from which they begin to make payments and other benefits individuals... Therefore, if an individual entrepreneur has (had) employees, then by the end of the current year (tax period), for this taxpayer there is a limitation on the deduction of insurance premiums in the amount of 50% of the amount of the calculated tax (advance tax payments). Because the tax period is a year.
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STS with the object "income"
Entrepreneurs without hired workers can reduce the tax on all paid mandatory insurance contributions "for themselves" in the Pension Fund of the Russian Federation and FFOMS without restrictions (clause 3.1). Voluntary contributions to the Social Insurance Fund do not participate in the reduction, because are optional.
Based on the foregoing, the conclusion follows: an individual entrepreneur SP on the simplified tax system without employees has the right to take into account the entire amount of contributions paid "for himself", even if as a result it turns out that the tax payable is zero.
Individual entrepreneurs with employees on the simplified tax system can reduce the single tax on paid contributions to non-budgetary funds for their employees and "for themselves" to 50%
Note: Letter of the Ministry of Finance of the Russian Federation No. 03-11-11-16939 dated 05/15/2013
In this case, the tax and the transferred contributions are calculated on an accrual basis from the beginning of the year. When calculating the tax for 2013, no matter in what period the contributions were transferred, the main thing is that they are paid before 12/31/2013.
An example. SP on simplified taxation system 6% with a staff of employees.
Advance payment for 1 sq. accrued 15,000 rubles. Contributions paid 7000 rubles. Advance payment payable 8000 (15000-7000) rubles.
Advance payment was charged for 6 months. - 35,000 rubles. Contributions paid 20,000 rubles. Advance payment to be paid 17,500 rubles. (35000 * 50%).
Advance payment was charged for 9 months. - 60,000 rubles. Contributions paid 45,000 rubles. Advance payment to be paid 30,000 rubles. (60,000 * 50%).
Tax accrued for the year - 95,000 rubles. Contributions paid 55,000 rubles. Tax payable RUB 47,500 (95000 * 50%).
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STS with the object "Income minus Expenses"
When using this tax system, the amount of the calculated tax is not reduced, and the paid contributions are taken into account in expenses, reducing the tax base. An individual entrepreneur can include transfers to the Pension Fund, FFOMS and FSS of contributions for their employees and their fixed payments to the Pension Fund and FFOMS in full without restrictions (Letter of the Ministry of Finance of Russia No. 03-11-11-15001 dated 04/29/2013).
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UTII
UTII: procedure for reducing tax on contributions and cash deduction
IE employers applying UTII can reduce the "imputed" tax due to paid insurance premiums by no more than 50%. In the event that an entrepreneur is entitled to a deduction for the costs of purchasing a CCP, a fifty percent limit is applied to the amount of tax before using the cash deduction.
Note: Letter of the Federal Tax Service dated 19.04.2018 No. SD-4-3 / [email protected]
The individual entrepreneur in the first quarter of 2018 spent 18,000 rubles on the purchase of cash registers. The amount of the calculated UTII for this period was 5,000 rubles, and the individual entrepreneur paid insurance premiums for 2,000 rubles.
The individual entrepreneur has the right to reduce the "imputed" tax of 5,000 rubles for the amount of contributions of 2,000 rubles and for part of the costs of the purchase of KKT 3,000 rubles. Those. the amount of UTII payable will be zero. The sole proprietor will be able to reduce the "imputed" tax on the balance of the cash deduction (15,000 rubles) in subsequent periods.
SP on UTII without workers
It is possible to reduce UTII for contributions "for oneself" not only in the period of their actual payment
An individual entrepreneur on UTII can reduce the tax for a quarter by the amount of fixed contributions paid after the end of the quarter, but before the submission of the "imputed" declaration for the corresponding period.
Note: Letter of the Ministry of Finance dated January 26, 2016 No. 03-11-09 / 2852
As you know, entrepreneurs on UTII who do not have employees have the right to take into account when calculating UTII the entire amount of contributions paid "for themselves" (clause 2.1). At the same time, the Tax Code does not contain a clause that it is possible to reduce the "imputed" tax only on those contributions that were actually paid in the period for which UTII was calculated.
Based on this, the Ministry of Finance concludes that if, for example, contributions for the 1st quarter were paid in April, but before the deadline for filing a tax return, they can also be taken into account.
SP on UTII with employees
Having hired workers, an entrepreneur on UTII loses the right to reduce the tax on fixed contributions "for himself." At the same time, the tax can be reduced by paid insurance premiums for employees in the Pension Fund of the Russian Federation, FFOMS and FSS, the amount of disability benefits paid to the individual entrepreneur (the first 3 days at the expense of the employer) and voluntary insurance employees, but not more than 50%.
During the year, there is a situation when employees do not work for a full year. Then the limitation on tax reduction of 50% is valid only in those quarters where employees were.
This follows from the provisions of clause 2.1 of the Tax Code of the Russian Federation and is confirmed by letters from the Ministry of Finance of Russia dated August 23, 2013 No. 03-11-09 / 34637 and the Federal Tax Service of Russia dated January 31, 2013 No. ED-4-3 / 1333.
Contributions for employees reduce the amount of UTII for the quarter in which they were paid
Insurance premiums paid for employees engaged in imputed activities reduce UTII for the quarter in which they were actually paid within the calculated amounts. Such clarifications are contained in the letter of the Federal Tax Service of Russia dated 05.21.18 No. SD-4-3 / [email protected].
PATENT, PSN
Entrepreneurs on a patent are required to pay to extra-budgetary funds and insurance premiums in a fixed amount to the Pension Fund of Russia and FFOMS. But it is impossible to reduce the cost of a patent for these fees !!!, regardless of whether the individual entrepreneur has employees or not. assumes that the amount of the patent is a fixed amount for everyone applying the patent and is not subject to reduction by the amount of insurance contributions of the individual entrepreneur to the Pension Fund.
Reducing taxes STS and UTII is reflected only in tax returns and additional submission of supporting documents to the IFTS is not required. For a better understanding of the issue, a table has been developed.
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MISCELLANEOUS contribution tax reductions
On the reduction of UTII for insurance premiums paid at a fixed amount
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In accordance with para. 3 clause 2.1 of the Tax Code Russian Federation(hereinafter - the Code) individual entrepreneurs who apply the taxation system in the form of a single tax on imputed income and do not make payments and other remuneration to individuals, have the right to reduce the amount of the single tax on imputed income by the amount of paid insurance premiums in a fixed amount, without applying a restriction in the form 50 percent of the amount of this tax.
Moreover, according to clause 1 of Art. 346.32 of the Code, the payment of the single tax on imputed income is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period to the budgets of the budgetary system of the Russian Federation at the place of registration in tax authority as a taxpayer of the unified tax on imputed income in accordance with clause 2.