What contributions reduce usn. IP on the simplified tax system: how to reduce tax on the amount of insurance premiums

Most Popular tax regime among IP - USN, insurance premiums at the same time, they are a prerequisite for all businessmen. Not exempt from them and individual entrepreneurs on the "simplified".

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 - for fixed payments paid for themselves or contributions to pensions for IP employees. The presence of employees does not affect the ability to reduce the tax on individual entrepreneur contributions for oneself. Whereas businessmen on the "imputation", attracting hired workers, are deprived of such a right.

Insurance premiums for the simplified tax system

IP insurance premiums on the simplified tax system for themselves are paid on common grounds. In this sense, businessmen do not have any benefits and privileges over individual entrepreneurs on general mode. Fixed payments to the pension fund are made regardless of the income received. Even if the 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 PFR are accrued to the self-employed population based on the minimum wage (regardless of the amount of actual revenue received). In 2017, the government decided to support small businesses and therefore the minimum wage was increased only slightly compared to the level of 2016. Its size is now 7500 r. Rates at which taxes are charged off-budget funds, the following: in the PFR - 26%, in the MHIF - 5.1%. In total, according to the results of 2017, all individual entrepreneurs need to transfer 27,990 rubles to the pension fund.

Those businessmen whose income exceeds limit value in 2017, in 300 thousand rubles, they will have to additionally transfer 1% from excess income to the Pension Fund. Legislators prescribed the maximum amount of contributions to the pension fund: funds cannot exceed 187,200 rubles in 2017. More than this amount will not be recovered from the IP, despite the size of its revenue. A similar amount will have to be paid by those individual entrepreneurs who do not submit a declaration to the Federal Tax Service on the basis of the results of 2016 on time.

Tax contributions under the simplified tax system can be reduced both for payments made by individual entrepreneurs to the Pension Fund of the Russian Federation from incomes up to 300 thousand rubles, and from incomes exceeding this limit. The possibility of reduction is provided not only for the single tax on the simplified tax system, paid at the end of the year, but also for advance charges by him.

Many entrepreneurs are interested in how to pay mandatory pension contributions to reduce tax base on USN. An individual entrepreneur can pay funds in any amount during the year and at the frequency most convenient for him (monthly, quarterly or at a time at the beginning or end of the year). The legislation does not limit the businessman to rigid limits. The main thing is to have time to pay the fixed part, which is mandatory for all individual entrepreneurs, before December 31. For payments from incomes of more than 300 thousand rubles. the deadline is April 1 of the year following the one that has elapsed.

It is important to consider that the individual entrepreneur is also obliged to transfer advances on 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 main reduction rule: pension contributions must be accrued and actually paid. An individual entrepreneur does not have the right to reduce deductions in excess of a fixed amount, and for those that for some reason he did not have time to transfer.

For example, to reduce advance payment according to the simplified tax system for half a year, a businessman must pay to the pension fund before June 30, 2017.

And what about an individual entrepreneur who has overdue 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 in solidarity in their position and believe that individual entrepreneurs have the right to reduce the tax in the period of its actual payment.

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Payments to off-budget funds

For IP on USN insurance Employee contributions are paid in full. The order of their introduction does not differ for physical and legal entities. In general, individual entrepreneurs transfer 22% of the salary of employees to the Pension Fund of the Russian Federation (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 of the Russian Federation and zero in the MHIF.

Payment pension contributions for employees should be made monthly. The deadline for this is the 15th day of the month following payments under labor 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 FSS. They can voluntarily register with the Social Security Fund. But since their deductions are not mandatory, the reduction of the tax burden is not allowed.

As for insurance payments to the FSS for employees, contributions are taken into account when reduced. The fund pays contributions for the following insured events: disease, maternity leave, injury at work. In general, deductions for sickness and maternity are 2.9% of the salary. The insurance rate in the FSS 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 the 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:

1. IPs that attract employees, can reduce the tax and advances on it only within 50%.
2. For individual entrepreneurs who work independently, this restriction does not apply. In this case, they can completely reduce the tax on payments to the FIU in a fixed amount.

For example, the profit of an individual entrepreneur without employees was:

• for the first quarter - 60 thousand rubles;
• for half a year - 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) \u003d 3600 rubles. (accordingly, the advance payment can not be transferred, it is completely reduced by insurance contributions);
• for half a year - (250,000 * 0.06) \u003d 15,000 rubles, the advance can be reduced by 11,577.86 rubles. up to 3422.34 rubles;
• for 3 quarters - an advance payment of 24,600 rubles, 3422.34 (previously paid) - 21466.69 rubles. = 3133.31 rubles. payable;
• per year - 33,000 rubles. (annual tax) minus 25653.33 rubles. and advances (3133.31 + 3422.34) = 791.02 rubles.

Thus, due to the timely payment of pension contributions, individual entrepreneurs have the opportunity to significantly reduce the tax burden.

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"USN-income-expenses"

Entrepreneurs who apply the "STS-income-expenses" cannot reduce the calculated tax on insurance payments. But they have the opportunity to include all insurance contributions paid by them for themselves and employees as part of the expenses that reduce the taxable base.

Fixed payments to the pension fund for yourself and payroll taxes for employees are included in the cost in full without restrictions. All payments are also recommended to be made within a quarter so that overpayments do not accumulate as part of the advance.

For example, an entrepreneur working independently received income at the end of the year in the amount of 600 thousand rubles. The costs associated with doing business amounted to 350 thousand rubles. He listed in PFR fixed payment of 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 33576.33 rubles. The formula for the calculation will look like this: (600000-350000-23155.33-3000) * 15%. It should be borne in mind that here is a simplified calculation scheme without taking into account advance payments.

An individual entrepreneur who has chosen a simplified taxation system pays only taxes related to the wage fund. Moreover, the number of submitted reports directly depends on the availability of employees. Is it possible to reduce the amount of tax transferred to the budget? Under what conditions is this possible?

Simplified tax system effectively replaces taxes such as income tax individuals, property tax and VAT. There are two systems for paying this tax: 6% on the entrepreneur's income (STS "Income") or 15% on the difference between income and expenses (STS "Income minus expenses").

The frequency of submitting a report on the simplified tax system is once a year. But advance payments, designed to ease the tax burden on individual entrepreneurs, are paid quarterly. An individual entrepreneur who received losses in the previous year does not need to pay advance payments. Is it possible for an individual entrepreneur to reduce the tax on insurance premiums? Let's figure it out.

What insurance premiums does an individual entrepreneur pay on the simplified tax system "Income"?

In Art. 346.21 ch.26.2 tax code(TC) of the Russian Federation, the conditions are defined under which an individual entrepreneur can offset payments against tax social funds:

1. Deductions from the payroll of employees in the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund, accrued for the reporting period, must be transferred in full.

2. Fixed payments to the IP "for themselves" must also be made.

3. In addition, you need to pay in Pension Fund one percent of income. Exceeding 300,000 rubles in a year. The presence of hired employees in the staff of the IP allows you to reduce the payment under the simplified tax system by the amount social contributions but not more than 50%. In the absence of hired personnel, an individual entrepreneur can reduce the payment under the simplified tax system by the amount of funds transferred to the Pension Fund, FSS, MHIF "for himself" without restrictions.

IP without employees on the simplified tax system "Income"

Let's figure out what fixed enums are for individual entrepreneurs and consider an example calculation. Since 2017, Chapter 34 of the Tax Code establishes a fixed amount of mandatory contributions to extra-budgetary funds from incomes up to 300 thousand per year - 32,385 rubles. What this amount consists of - see the Table.

Example 1

Let's say that Ivan Ivanov registered as an individual entrepreneur on March 16, 2018. How will the mandatory payments of a businessman “for himself” be calculated?

March payments

Since there are 31 days in March: 31-15=16 days.
The amount of insurance premiums for March in the Pension Fund of the Russian Federation will be: 2,212.08 / 31 * 16 = 1,141.72 rubles.
To the Medical Insurance Fund: 486.67 / 31 * 16 \u003d 251.18 rubles.

For the remaining 9 months of 2018

Contributions to the Pension Fund for 9 months: 2212.08*9=19908.72.
In the MHIF: 486.67*9=4380.03

In total, for 2018 it will be necessary to pay a fixed part: 25,681.65 rubles.

Ivanov's income amounted to 385,000 rubles, including quarterly: I quarter. - 37000, II quarter. - 106000, III quarter. - 102000, IV quarter. - 140000.
In the fourth quarter, it will exceed 300 thousand rubles, therefore, from 85,000 rubles, an additional 1% must be calculated to the Pension Fund (Chapter 34 of the Tax Code of the Russian Federation). We consider additional contributions as follows: 385000-300000 \u003d 85000 * 1% \u003d 850 rubles.

Important! Since January 2017, pension contributions are paid to the Federal Tax Service, and not to the PFR

Terms of fixed deductions, according to Chapter 34 of the Tax Code of the Russian Federation: no later than the 15th day of the month following the settlement month. That is, payment for January must be made before February 15, etc.

USN assumes the payment of advance payments quarterly. It must be made before the 25th day of the month following the reporting month. After the submission of the report for the year, the final transfers are made until April 30.

The table shows that for the second and third quarters the amount of social contributions exceeds the tax. Therefore, there is no need to transfer advance payments.

With a revenue of 22 million rubles, you will need to additionally pay to the FIU: ((22,000,000-300,000) * 1%) = 217,000 rubles.

The amount of calculated values ​​in the PFR cannot exceed the limit set for 2018 in the amount of 21,2360 rubles.
We consider this: 217,000 + 21,121.72 \u003d 238,121.72 rubles. This is more than the limit. In this case, you will need to pay: 212,360 - 21,122.44 = 233,482.44 rubles.

IP with employees on the simplified tax system "Income"

If an individual entrepreneur has employees in the state, then he can reduce the transfers under the simplified tax system by the amount of funds accrued and paid for them to extra-budgetary funds, but not more than 50%.

Transfers under the simplified tax system can also be reduced by the amount of monthly fixed cash payments IP. Since the amount of the deduction exceeds the payment to the budget, you should pay: 24,000 * 50% = 12,000 rubles.

IP on the simplified tax system "Income minus expenses"

Entrepreneurs who use USN system 15% of the difference between income and expenses should take into account deductions and payments to tax authorities in a different way. Private traders in this mode are required to keep KUDiR (book of income and expenses). Fill it out by cash method– “purse principle”, that is, only expenses actually paid and money received are taken into account.

Income side - everything cash received by the enterprise. Column "Expense" - production costs, all insurance and pension payments for yourself and employees. In this case, there are no restrictions on the amount of contributions: the entire amount can be included in expenses.

At the same time, all incomes of the enterprise are taken into account, but the list of expenses accepted for tax purposes is limited (Article 346 of the Tax Code).

Formula calculation of the simplified tax system 15% looks like this: N = (D - P) * 15%, where N - tax, D - income, R - expenses.

Example 2

IP revenue for the year amounted to 620,000 rubles. Accepted expenses for the enterprise 578,000, including deductions for employees in insurance funds(all costs comply with the requirements of the Tax Code). Personal insurance contributions = 21,236 rubles.

Total base for tax calculation: 620,000 - 578,000 - 21,236 = 20,764 rubles.

Tax amount: 20,764 * 15% = 3,114 rubles.

However, in this case, the tax will have to be recalculated, since it cannot be less than 1% of the total revenue (Article 346.15 of the Tax Code).

Therefore, the amount of tax will be as follows: 620,000 * 1% = 6200 rubles.

The “simplifier” has the right to write off the loss received in the course of production activities for the current year only in equal shares over the next three years. And, of course, this will affect his ability to get a loan or participate in a tender. That is, such an option to reduce the tax burden is beneficial for entrepreneurs with revenues of more than 300 thousand per year and costs that do not lead to losses.

Each taxpayer has the opportunity to legally reduce the tax burden with the timely payment of insurance premiums. In this article, we will consider how to pay contributions in such a way as to maximize the 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 Russian Federation, and in particular Article 346.21, which is called the "Procedure for the calculation and payment of tax" and regulates the issues of accrual and payment of tax according to exercise. cash system.

Some features of tax payment under the simplified taxation system

Entrepreneurs who have chosen the USNO for themselves, as well as directors of legal entities, should know a number of features of paying tax under the USNO:

• When choosing the so-called "simplified", 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 “Income” object, 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 declaration must be submitted once a year - before April 30 of the year following the reporting one;
• 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 - until April 30 of the year following the reporting one, for organizations - until March 31 of the year following the reporting reporting.

What can be reduced tax on USNO

When applying the USNO “Income minus expenses”, the tax after its calculation cannot be reduced. SV, sick leave amounts, etc. are included in the “Expenses” tax item and thus reduce the tax base. But with the “Income” object, there is a whole list of amounts by which you can reduce the tax after it is calculated. The tax on the simplified taxation system with the object of taxation "Income" can be reduced by the amount:

1. Paid NE for mandatory pension, medical and social insurance, as well as insurance premiums against accidents and occupational diseases paid to the budget of the Social Insurance Fund.
2. Payment costs hospital benefits for benefits paid by the employer.
3. SW for personal voluntary insurance in case of temporary disability.

Tax reduction on the simplified tax system by entrepreneurs without employees

The Tax Code states that entrepreneurs who have chosen "Income" as their taxation and do not have a single employee in the state can reduce the amount of calculated tax and advance payments, respectively, in full by the amount of NE paid for OPS and CHI. Moreover, the amount of SV consists of two amounts:

1. The amount of pension and medical insurance premiums that must be paid by the individual entrepreneur in a fixed amount. This fixed amount for 2018 for pension insurance is 26,545 rubles per year, for health insurance - 5,840 rubles per year.
2. The amount of an additional contribution to compulsory pension insurance, which is calculated as one percent from the excess of 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 ST.

IP Petrushkin M.M. applies USNO-"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 8540 rubles. The amount of the calculated tax is 150,000 * 6% \u003d 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 USNO for the first quarter of 2018.

IP Petrushkin M.M. applies USNO-"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 the calculated tax is 150,000 * 6% \u003d 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 USNO for the first quarter of 2018.

Based on the example, we can conclude that it is more profitable to pay ST in equal parts every quarter in order to reduce the tax by the maximum possible amount.

Reducing the tax on the simplified taxation system by entrepreneurs with employees

If an entrepreneur has his own staff, then a reduction in the amount of tax on the simplified taxation 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 fixed income by more than 50%.

Individual entrepreneurs with employees can reduce tax on:

• SV paid for yourself;
• SW paid for employees.

How to reduce corporate tax

Legal entities, as well as entrepreneurs with employees, can reduce the amount of tax by no more than 50% when paying ST for their employees in a given quarter.

LLC "Astra" is on a simplified taxation system with the object "Income". In the first quarter of 2018, LLC paid to the budget:

• 22,000 rubles for pension insurance;
• 5100 rubles for health insurance;
• 2900 rubles for social insurance;
• 200 rubles for contributions from the National Assembly and the PZ.

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 SV for the 1st quarter of 2018 is 30,200 rubles. The amount payable cannot be less than 50% of the calculated tax amount, i.e. 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 by the amount of ST, you need to tax return indicate the amount of paid CB in this tax period and the final amount due. It is not necessary to additionally confirm the payment of CE, only if the inspector requests supporting documents upon desk audit reporting.

conclusions

The amount of tax on the simplified taxation system can be reduced on the ST, if the object of taxation is "Income". Entrepreneurs without employees can reduce the entire amount of tax, and legal entities and individual entrepreneurs with employees - only by 50%.

The most popular tax regime for small businesses. Another name for this system is "USN 6 percent", because the standard tax rate here is only 6% of the income received. But even this calculated amount of tax can be further reduced due to insurance premiums that individual entrepreneurs pay for themselves, and employers for employees. Find out how to reduce tax on insurance premiums using our calculations as an example.

Normative base

To begin with, a little theory that allows tax payers of 6 percent to reduce the calculated tax down to zero. The ability to take into account the amounts paid in 2019 for the simplified tax system is provided by article 346.21 of the Tax Code of the Russian Federation.

Here is the same provision from this article: “Taxpayers who have chosen income as an object of taxation reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount of insurance premiums for compulsory pension insurance, compulsory social insurance in case temporary disability and in connection with motherhood, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period.

The tax period for individual entrepreneurs on the simplified tax system of 6% is a calendar year, and the reporting periods, on the basis of which it is necessary to calculate and pay, are recognized periods: the first quarter, six months and 9 months. Deadlines for payment of advance payments - no later than the 25th day of the month following the reporting period (April 25, July, October, respectively).

If the payer of the simplified tax system Income during the reporting period paid insurance premiums for himself or for employees, then the calculated advance payment can be reduced. Moreover, the reduction of the simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs without employees is carried out in a special manner - they can reduce the advance payment for all contributions paid. If the entrepreneur has employees, then it is allowed to reduce the tax by no more than 50%. There is an indication of this in the same article 346.21 of the Tax Code.

It is not by chance that we consider the reduction of tax payments due to paid insurance premiums only for simplified system in the income option. The fact is that when choosing, the taxpayer has the right only to take into account the paid contributions in his expenses, but cannot reduce the tax payments themselves.

How to reduce tax on the simplified tax system for individual entrepreneurs without employees

First, consider the reduction of the simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs without employees. We will show how to reduce the calculated tax payments using a specific example.

Example

An entrepreneur who has chosen the simplified tax system Income independently provides domestic services population. In 2019, he received an income of 937,000 rubles. What taxes and contributions does he have to pay on such income?

The amount of tax for individual entrepreneurs on the simplified tax system 6% will be (937,000 * 6%) 56,220 rubles. In addition, the entrepreneur must pay insurance premiums for himself. in 2019 for the simplified tax system is made as follows: the minimum fixed fee in the amount of 36,238 rubles plus an additional contribution (1% of the amount of income over 300,000 rubles) 6,370 rubles, total 42,608 rubles.

At first glance, one might assume that total amount for payment to the budget will be equal to 42,608 rubles of contributions plus 56,220 rubles of tax and advance payments. Total, 98,828 rubles. Actually, it is not.

Simplified 6 percent for an entrepreneur without employees allows you to reduce the tax that has been charged. As a result, the individual entrepreneur will pay only 56,220 rubles to the budget along with contributions, but this must be done correctly.

Although one deadline is set for paying contributions for oneself (no later than December 31), but in order to immediately reduce the calculated 6 percent for individual entrepreneurs, contributions should be paid in installments every quarter. The table shows the amounts of income and paid contributions for reporting periods on an accrual basis, as established by Article 346.21 of the Tax Code of the Russian Federation.

*Note: an additional 1% contribution can be paid later, until July 1, 2020, but the entrepreneur transferred the entire amount in the current year.

Now, using this data as an example, let's see how advance payments and tax are accrued and reduced at the end of the year due to contributions paid.

1. For the first quarter: 135,000 * 6% = 8,100 minus paid contributions of 8,000, 100 rubles remain to be paid.
2. For the six months, the calculated payment will be 418,000 * 6% = 25,080 rubles. We subtract the contributions paid for the six months and the advance payment paid for the first quarter: 25,080 - 18,000 - 100 \u003d 6,980 rubles. left to pay in the budget.
3. For nine months, the calculated tax will be 614,000 * 6% = 36,840 rubles. We reduce by paid contributions and advances: 36,840 - 27,000 - 100 - 6,980 \u003d 2,760 rubles. They must be submitted by October 25th.
4. At the end of the year, we calculate how much the entrepreneur needs to pay before April 30: 937,000 * 6% \u003d 56,220 - 42,608 - 100 - 6980 - 2760 \u003d 3,772 rubles.

Let's check the correctness of the calculations again. Total paid:

• advance payments based on the results of reporting periods: (100 + 6980 + 2760) 9,840;
• the remaining tax at the end of the year 3,772;
• contributions for the whole year 42,608.

We get that indeed all payments to the budget amounted to 56,220 rubles, and not 98,828 rubles, as it might seem at first glance.

And what would be the calculation if the advance payments on the simplified tax system at the end of the reporting periods did not decrease, because the entrepreneur paid contributions for himself in one amount at the end of the year - December 30?

In this case, advance payments are made every reporting period in full size, i.e. instead of 9,840 rubles, following the results of nine months, the IP will transfer 36,840 rubles. The remaining tax (56,220 - 36,840) = 19,380 is reduced by a one-time payment of contributions of 42,608 rubles, resulting in an overpayment of tax by 23,228 rubles.

To return this amount, it is necessary, after submitting the annual declaration, to submit to tax office an application for the return of an overpayment or its offset against future payments. In some cases, there is a risk of initiating tax audit. It turns out that if an entrepreneur on the simplified tax system pays insurance premiums for himself at the end of the year in one amount, then he advances the budget plus attracts the attention of tax authorities.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer profitable terms opening and maintaining a current account.

How to reduce tax payments on the simplified tax system for IP with employees

If an entrepreneur hires workers, then advance payments and the tax itself can be reduced by the amount of contributions, but not more than 50%. At the same time, it is allowed to take into account contributions paid not only for oneself, but also for employees.

In general, the rate of insurance premiums for an employee is 30% of the salary and other payments:

• for pension insurance - 22%;
• for health insurance - 5.1%;
• for social insurance - 2.9%.

In addition, it is necessary to pay contributions to the FSS, the rate of which, depending on the class of professional risk of the type of activity of the individual entrepreneur, ranges from 0.2% to 8.5%.

Until 2019, many entrepreneurs on the simplified tax system paid for employees reduced tariff insurance premiums (only 20% for pension insurance). However, since this year, the benefit has been canceled, so the simplified workers pay insurance premiums on the general

Example

In 2019, an individual entrepreneur with an employee earned 1,780,450 rubles. We reflect the receipt of income and the payment of contributions for ourselves and for the employee in this table.

The calculated tax, taking into account advance payments in this example, will be 1,780,450 * 6% = 106,827 rubles, and contributions for individual entrepreneurs and employees paid in the amount of 78,790. Given the 50% limit, the calculated tax can only be reduced to (106,827 / 2) 53413.5 rubles, although the contributions paid are more than this amount. As you can see, the financial burden of an individual entrepreneur on the simplified tax system is higher not only due to contributions for employees, but also due to the limitation of tax benefits.

If you still have questions or would like advice from a professional, we can offer free tax advice from 1C.

The question remains relevant: is the tax allowed to be reduced in the declaration under the simplified tax system? How does the chosen object of taxation affect the ability to reduce the final amount of the payment? Let's figure it out in this article.

Tax reduction under the simplified tax system on insurance premiums

The USN essentially represents a special tax regime that enables taxpayers to simplify the procedure for determining the taxable base. At the same time, the main task remains to reduce the tax burden on economic entities as much as possible. One of available ways when performing this task is to reduce the tax simplified tax system by the amount of insurance premiums.

There are 2 different methods for applying Easy Mode. The tax calculation depends on the chosen object of taxation:

1. Tax 6% when choosing the object "Income". Current expenses are not taken into account. With a simplified tax system of 6 percent, a tax reduction is possible due to the listed insurance premiums and sick leave payments in part of the employer's expenses. Suitable for entities with a small share of expenses.
2. Tax 15% for the object "Income reduced by the amount of expenses" . All expenses allowed under the simplified tax system, confirmed economic feasibility and documented. Allowed, for example, when calculating USN reduction through land tax. In this variant, there are 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. Decrease minimum tax STS for insurance premiums is not provided.

Thus, some types of expenses can be taken into account for different objects of taxation. On the simplified tax system "income", the tax reduction occurs due to the listed insurance payments. That is, an organization or individual entrepreneur on the simplified tax system “income” with employees reduces the tax due to accrued and transferred contributions to funds for wages.

Example

LLC "Vasilek" applies a simplified system with the object "income". The Company employs 2 employees. The salary of one of them is 18,000, the salary of the other is 23,000. For 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 premiums for OPS, 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 (sum of employees' wages)

41,000 x 13% = 5330 (personal income tax calculated)

41,000 x 22% = 9020 (contributions to the Pension Fund calculated)

41,000 x 5.1% = 2,091 (contributions to the MHIF calculated)

41,000 x 2.9% = 1189 (FSS contributions calculated)

41,000 x 0.2% = 82 (injury contributions calculated)

Employees' wages did not change during the quarter. All contributions were paid during the quarter, their total amount was:

(9020 + 2091 + 1189 + 82) x 3 = 37,146 rubles.

Tax on the simplified tax system "income" is 6% excluding insurance premiums:

730,000 x 6% = 43,800 rubles.

LLC has the right to reduce the amount of tax by the amount of paid insurance premiums, 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 more. Tax on the simplified tax system can be reduced by 21,900. Accordingly STS amount payable will be 21,900.

Reducing the STS tax "income minus expenses"

Insurance premiums as expenses are taken into account under the simplified system for any objects of taxation. If an entity calculates a tax of 15%, payroll charges are included in eligible costs. An exception is that there is no tax reduction for insurance premiums with a simplified tax system of 1 percent of income.

In other cases, when calculating the tax based on the income received, reduced by the amount of expenses, insurance premiums reduce the taxable base. But for this, in accordance with the provisions of Art. 346.17 of the Tax Code of the Russian Federation, the costs must be actually incurred.

In addition to insurance premiums, taxpayers who have chosen the object “income minus expenses” have the right to reduce the tax on other costs, the list of which is listed in Art. 346.16 of the Tax Code of the Russian Federation. The list is closed and cannot be extended. Thus, other expenses that are not included in the list cannot affect the final amount. Allowable costs include the following:

• purchase and repair of fixed assets;
• material costs;
• rent payments;
• wages of employees;
• VAT amounts in the cost of purchased goods and services;
• customs payments;
• travel allowances;
• accounting service costs;
• 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.
• maintenance of CCP;
• other types of costs in accordance with Art. 346.16 of the Tax Code of the Russian Federation.

When choosing USN object 6 percent, tax reduction in 2017 is still possible only for the amount of paid insurance premiums and amounts for sick leave in terms of expenses at the expense of the employer.

Reducing the tax simplified tax system - IP

Entrepreneurs, as well as legal entities, have the right to apply the simplified tax system if the conditions meet the requirements of the law. The reduction in the total amount of tax occurs on a general basis.

However, for some entrepreneurs there is an additional circumstance. Individual entrepreneurs who have chosen the simplified tax system “income” without employees can reduce the tax by 100% at the expense of paid fixed payments on insurance premiums. The presence of hired employees deprives entrepreneurs of such a right. Individual entrepreneurs on the simplified tax system 6% with employees reduce the tax on a general basis - no more than 50% of the initial amount.

If the entrepreneur chooses the object of taxation "income reduced by the amount of expenses", the conditions for recognizing costs remain the same as for legal entities. In this case, individual entrepreneurs on the simplified tax system with employees, the tax reduction is carried out in full.

Thus, the application of the simplified tax regime takes into account committed costs to reduce tax base. However, in the case of using the simplified tax system of 6%, the tax reduction is possible only at the expense of the listed insurance premiums.