Down payment calculator for usn income. Deadline for payment of advance payments in USN for un
Article will help to do it right down payment calculation using a simplified system. STS is the most popular and convenient taxation system; it is used by many organizations and Individual Entrepreneurs. According to the law, tax calculations are levied once a year. And therefore, many taxpayers forget the procedure for calculating tax and paying advance payments, because they think that once we submit a declaration once a year, then advance payments do not need to be calculated and paid.
Sometimes, if the amount of the simplified tax is small, then some taxpayers do not pay tax on the simplified income tax, because they consider the calculation process to be long and difficult. But this is not so, below we will show with simple typical examples how to calculate the tax on income of the STS.
We want to note that the violation of the deadlines for the payment of interest. So, the article will show the rules for calculating and paying advance payments and the annual tax on USN income.
A simplified tax system is dedicated.
The reporting periods for USN payers are the first quarter, six months and 9 months of the calendar year, and the tax year is the calendar year.
It is necessary to transfer the advance payment under the simplified tax system to the budget no later than 25th of the monththat follows the quarter (). In the course of the year, taxpayers, in the presence of income from conducting business, must pay three advance payments:
- for the I quarter - until April 25 inclusive;
- for the half year - until July 25 inclusive;
- for 9 months - until October 25 inclusive.
At the end of the year, USN tax is paid minus the advance payments paid earlier. The tax is calculated on an accrual basis. The annual tax payment deadline corresponds to the deadline for the submission of a declaration on the simplified tax system:
- organizations - no later than March 31,
- IP - not later April 30.
Advance payments and tax on the simplified tax system transferred in full rubles without cents.
Simplified tax calculation example
The tax on the simplified tax system for the year amounted to 200,000 rubles. There was no income in the first quarter; advances were not paid. For six months the advance amounted to 30,000 rubles, for 9 months - 40,000 rubles. At the end of the year you need to pay 130,000 rubles (200,000 - 30,000 - 40,000).
KBK for the payment of simplified tax simplified tax system
to the menu
CALCULATION of advance on simplified tax system and insurance premiums for ENTREPRENEURS with and without employees
During the year, insurance premiums in a fixed amount can be transferred to the budget either immediately in full, or gradually by several payments. At the same time, it is possible to reduce the single tax (advance payment) only for the amount of contributions paid in the period for which you are calculating tax (advance payment). This is stated in the letters of the Ministry of Finance dated 04.09.2013 No. 03-11-11 / 36393, dated 23.08.2013 No. 03-11-09 / 34637, dated 03.04.2013 No. 03-11-11 / 135, the Federal Tax Service dated 02.25.2013 No. ED-3-3 / 643.
For additional contributions (1%) from income of more than 300,000 rubles. You can also reduce the single tax. The procedure is the same as for the main ones - tax can be reduced in those reporting periods when contributions were actually transferred to the budget. The same clarifications are in the letters of the Ministry of Finance dated 03/22/2016 No. 03-11-11 / 15822 and dated May 26, 2014 No. 03-11-11 / 24969.
If the entrepreneur ceases to operate, for deduction, accept only those contributions that IP paid before the date of exclusion from the Unified State Register of Enterprises. This is the day when the tax inspector registered the fact of termination of the entrepreneur in the USRIP.
For example, if an entrepreneur was expelled from the USRIP on May 26, and he paid insurance premiums on May 27, you cannot account for them.
Note: Letter of the Ministry of Finance of 08.28.2015 No. 03-11-11 / 49540.
to the menu
Advance tax, Object of taxation on the simplified tax system - income
Tax rate: 6%., Tax base: income listed in.
How to reduce the amount of tax USN - income
"Simplists" may reduce the amount of tax on the grounds listed in.
Following the law, simplified tax can be reduced by:
- compulsory pension insurance premiums;
- insurance premiums for compulsory health insurance;
- insurance premiums for compulsory social insurance against industrial accidents and occupational diseases;
- insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood;
- sick leave expenses at the expense of the employer (except for industrial accidents and occupational diseases). The days paid by the insured in the cases listed in Federal Law of December 29, 2006 No. 255-ФЗ On Compulsory Social Insurance in the Event of Temporary Disability and in Connection with Maternity are taken into account;
- payments under voluntary personal insurance contracts in favor of employees in case of temporary disability (with the exception of industrial accidents and occupational diseases).
Organizations and entrepreneurs with employees can reduce the tax on the simplified tax system by no more than 50% for the above reasons.
Individual entrepreneurs without employeesnot making payments and other remuneration to individuals, is entitled to reduce the amount of tax on fixed insurance contributions to the PFR and FFOMS in full. But only if these contributions are transferred to these funds. If the amount of tax at the end of the year is less than the listed contributions, you do not need to pay tax to the budget.
If an individual entrepreneur without workers transferred the entire amount of fixed insurance payments for the current year in the first quarter, it is possible to reduce the advance payment of tax on the simplified tax system for the first quarter by the entire amount of contributions. If the tax is lower than the fixed payment, then you can use the "deduction" in the next reporting period (when calculating the tax for six months, 9 months, a year).
Tip for IE
It is more convenient and profitable to pay fixed payments to the PFR and FFOMS quarterly in order to reduce the advance payment of tax on the simplified tax system.
to the menu
FORMULATION OF TAX AND ADVANCE PAY USN
It is necessary to multiply the income of the STS by 6% minus insurance premiums and / or fixed payments of IE minus previously paid advance payments. The procedure for determining income is explained in.
An example of the calculation of tax on the simplified tax system.
In the 1st quarter of 2015, an individual entrepreneur transferred fixed contributions for himself for the entire annual amount immediately in the amount of 22,261.38 rubles. Consider the calculation of advance payments.
Period | Income (cumulative) | Tax excluding advance payments | Tax payable |
---|---|---|---|
I quarter | 300 000 | 18,000 (300,000 x 6%) | 0
Note: (since contributions exceeded tax, 18,000 |
I half | 400 000 | 24,000 (400,000 x 6%) | 1739
(24 000 – 22 261) |
9 months | 400 000 | 24,000 (400,000 x 6%) | 0
(24 000 – 22 261 – 1739). Note: Since the amount of income has not changed, and an advance payment has been paid for half a year, nothing needs to be transferred to the budget for 9 months. |
Year | 500 000 | 30,000 (500,000 x 6%) | 6 000
(30 000 – 22 261 – 1739) |
to the menu
Calculation of ADVANCE, Object of taxation - income minus expenses
How to reduce the tax base for insurance premiums
To reduce the tax base, keep all documents that. In addition, costs should be economically justified and paid (). Costs can include only those costs that are named in Art. 346.16 of the Tax Code.
It is possible to reduce the tax base by the amount of loss resulting from the results of previous tax periods ().
Attention! . If you pay advance payments later than the deadlines in the manner prescribed (letter of the Ministry of Finance of the Russian Federation of 02.24.2015 No. 03-11-06 / 2/9012).
The basic rules for the payment of a single tax on a simplified tax system: rates, terms, periods
Object of taxation
Reporting periods:
- I quarter;
- half a year;
- nine month
Note: Art. 346.19 of the Tax Code
Tax and Advance Payments
Advance payments are paid no later than the 25th day of the first month following the expired reporting period.
Tax at the end of the tax period shall be paid by:
- organizations - no later than March 31 of the year following the expired tax period;
- individual entrepreneurs - no later than April 30 of the year following the expired tax period
Note: Art. 346.21 of the Tax Code
Minimum tax (if the object of taxation is the difference between income and expenses)
If the amount of the single tax is less than 1 percent of the income received, the minimum tax must be paid to the budget. The minimum tax amount is determined by the formula:
Minimum tax \u003d Income received for the tax period × 1%
Note: Paragraph 6 of Art. 346.18 of the Tax Code
Tax reporting
Organizations submit declarations no later than March 31 of the year following the expired tax period.
-
How to fill out a USN declaration? How to calculate a single tax at a rate of 6% on income (USN-6). Calculation of advance payments. USN-6 single tax calculation program in Excel format.
An entrepreneur should independently calculate and make advance payments on a simplified tax system on a quarterly basis; according to the results of the year, it is possible to make adjustments to the amount of payments made.
What to do if the advance received does not include income received in the reporting period
Since the income of an individual entrepreneur on a simplified tax system is determined by the cumulative total and is taken into account in the reporting period by the date of receipt, it is important not to miss a single amount in the payment calculation. But if such a mistake happened, it is necessary to charge additional tax. For example, when revealing unaccounted income for the first quarter, you can adjust the amount of the advance payment for the first half of the year, that is, you do not need to separately issue a payment. Penalties for late tax assessment will be charged in any case. This cannot be avoided. But fines for such violations are not provided by law.
Calculation of advance payment in the simplified tax system
STS, "Revenues"
The advance payments of individual entrepreneurs located on the simplified tax system can be reduced by the amount of insurance premiums. A businessman without staff has the right to reduce the tax by 100% of fixed deductions paid. The law does not restrict businessmen in terms of transferring contributions, emphasizing only the need to make the entire amount during the calendar year. But the quarterly payment of deductions is considered the most convenient and beneficial for the entrepreneur, then there will be no confusion with the reduction of tax payments. It is necessary to transfer contributions to the entrepreneur before the last day of each quarter.
If an entrepreneur has paid the full amount of fixed contributions at the beginning of the year, then it is impossible to immediately reduce the tax on their entire amount. Advances and taxes are reduced quarterly for a quarter of the amount of fixed payments for the year. Moreover, the rest of them apply to subsequent reporting periods, reducing tax payments according to the scheme: for the 1st quarter 1/4 of the amount of deductions for the year, for the half-year 1/2, for 9 months 3/4, for the full year.
An individual entrepreneur with hired personnel is entitled to reduce tax and advances by no more than 50% by the amount of paid deductions from the salary of the staff of employees, including for themselves. Advance calculation formula: 6% of the tax base, reduced by the amount of deductions and paid earlier advances.
It is important to remember that the transition of a businessman working in one person to activities (albeit temporary) with the staff should be necessarily reflected in the calculation of advances for the whole year. We’ll have to recalculate the tax on a quarterly basis and charge additional interest on underpayments, since there will be a difference due to a reduction in tax on the amount of deductions. In the declaration of the simplified tax system it will be necessary to indicate all the recalculated amounts.
STS, "Revenues reduced by expenses"
If last year losses were made and the minimum tax was paid, then these amounts can be taken into account in the costs of the current year (or the next 10 years). Over the course of several years, the individual entrepreneur has the right to transfer the losses incurred to the structure of expenses of subsequent tax periods in the chronology in which they were made.
The formula for calculating the advance is as follows: 5-15% of the tax base, reduced by losses of previous periods, the minimum tax and transferred advances.
Note: You can quickly and correctly calculate advance payments under the simplified tax system using
The modern taxation system allows simplifying tax and accounting reporting, but entrepreneurs will have to make an advance payment on a simplified tax system on a quarterly basis.
Page Content
Work on the “simplification” enables companies to avoid paying income tax, value added, and personal income. The organization pays only a single tax and insurance premiums. To switch to a simplified system, you need to file a notice with the local tax authorities. The transition occurs with the beginning of a new quarter.
An enterprise has the right to replace a tax object no earlier than a new tax period begins. There are two types of objects of taxation:
- "Income", the rate of which is 6%.
- "Revenues that are reduced by costs" - equal to 15%.
What are advance payments
Contribution under the simplified tax system is the estimated amount of the fee that must be paid to be paid to the state budget after a reporting period. When the 1st quarter ends, the tax amount is calculated at the time of its end and paid. Next, a calculation is made based on the results of two quarters with the deduction of tax paid in the first quarter. The difference is transferred to the treasury.
Based on the same principle, three quarters are calculated (net of tax paid for the first six months of the reporting period). At the end, the total tax should be calculated.
Various situations can arise over the course of the year (the organization receives a benefit that exceeds the so-called planned norms, or does not receive it at all), so the total amount may require a tax surcharge or deduction from the treasury.
There are several points to be aware of:
- The tax period is 12 months. The income declaration is prepared and submitted on annual basis.
- There are three reporting periods - 1st, 2nd quarter and 3rd. Upon completion, the declaration is not drawn up and does not surrender. An advance payment is calculated and paid at these intervals.
Is it obligatory to pay them
Important! Advance payments are required. They must be paid during the calendar year. This provision is indicated in the Tax Code.
If you did not pay advance payments under the simplified tax system due to late payment or refusal to pay, the tax service charges a fine or fines. For timely payment, it is important to use special services that simplify accounting activities.
Despite the understanding that the annual tax amount will be lower than the advance payments, they must be paid throughout the entire calendar year. As a result of the tax year, an overpayment on tax may occur. The overpayment is returned, counts towards the payments of the next calendar year.
Liability and penalties for non-payment
122 article of the tax code of the Russian Federation states: “For a delay in advance payment, the taxpayer is obliged to pay a penalty for each day of delay”. The calculation of the amount of interest is made according to a special formula prescribed by Article 75 of the Tax Code.
The formula takes into account the amount of unpaid payment, the number of days (delay) and the refinancing rate at the time of settlement. Accrual of interest occurs daily, regardless of the weekend.
The countdown of days begins after the last day, before which payment is due, and before the full payment of the amount. On the day of advance payment and interest, interest is not charged. The procedure for the termination of interest charges is prescribed in Section 75 of Section 7 of the Requirements approved by Order of the Russian Tax Service of 2012 No. YAK-7-1 / 9.
Important! Penalties for late payment or non-payment are not provided by the tax code.
Terms of payment
When specific periods end, you need to make funds - advance payments for individual entrepreneurs on the simplified tax system. Three payments must be made during the calendar year, because the final tax amount is calculated and paid based on the results. Money must be paid within twenty-five days after the reporting period.
2019: advance payment terms according to the simplified taxation system.
Important! If the deadline for making an advance payment or tax falls on a non-working day, it is transferred forward. That is, you can make an advance on the first business day.
For 12 calendar months, taxpayers pay a fee, given the advances listed. At the end of the reporting year you need to pay tax:
- To individual entrepreneurs until April 30 of the year following the past.
- Enterprise organizations until March 31 of the year following the past.
If work on the STS stops, the fee is paid by the 25th of the month following the completion of the activity. In case of loss of the right to special regime, the tax is paid in full up to the 25th day of the month, coming after the quarter in which the prerogative to use the simplified tax system was lost.
Failure to pay a fee after one year on time threatens with fines. The amount of penalties is prescribed by 122 articles of the Tax Code.
Reduction of advance payments by the amount of insurance premiums
The amount of insurance premiums paid by individual entrepreneurs, contributions for the labor collective of companies and individual entrepreneurs contribute to a decrease in the estimated tax value. The reduction algorithm depends on the object of taxation:
- On the STS “income” the size of the calculated payment is reduced.
- On the simplified tax system “income minus expenses”, the amount of contributions paid is taken into account in the amount of income received.
An important condition for entrepreneurs operating at the USN rate of 6% is the fact of the availability of workers. The presence of workers working on the basis of a labor, civil law contract allows to reduce advance payments by up to fifty percent.
The absence of workers allows you to reduce advance payments to the amount of advances paid. Unprofitable enterprises with absent employees and revenue can reduce advances to the value of contributions.
If initially the entrepreneur worked by himself, and after a while hired workers, the size of payments for the period when there were no wage workers was taken into account.
When accepting employees in June, an individual entrepreneur can reduce the amount of the advance by the amount that has already been paid for two quarters. In the future, by the end of the previous period and based on its results, it is possible to compress the amount to half, even with the dismissal of the labor collective in the next period of the so-called reporting.
Calculation of advance payment on the simplified tax system "income"
In order to calculate the amount required for tax payment, you need the following data:
- Tax rate indicator.
- The total amount of insurance payments for the past period.
- Advance payments made in the current tax period (12 months).
This article talks about typical ways to solve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!
In some cases, the tax under the simplified tax system may be reduced by regional authorities to 1%. But not everyone today knows how to calculate an advance payment according to the simplified tax system, using an example.
IP Voroshilov in the 1st quarter received revenue equal to 560,000 rubles. Of these, insurance premiums were paid, the amount of which amounted to 13,995 rubles.
The preliminary contribution for the simplified tax system for the first quarter is: (560000х6%) - 13995 \u003d 19605 rubles.
For six months, Voroshilov’s total profit amounted to 980,000 rubles, and the size of insurance payments for two quarters is 27,990 rubles. Payment under the simplified tax system is: (980000х6%) - 27990-19605 \u003d 11205 rubles.
For three quarters, Voroshilov’s profit amounted to 1230000, insurance premiums - 41985 rubles.
The advance payment at the end of three quarters will be equal to: (1230000x6%) - 41985-19605-11205 \u003d 11005 rubles.
According to the results of the reporting period, the amount of profit is equal to 1870000, insurance payments - 55980 rubles.
The minimum tax payable for the tax year: (1870000x6%) - 55980-19605-11205-11005 \u003d 14405
Calculation of advance payment on the simplified tax system "income minus expenses"
Calculation of advance payments according to the simplified tax system “income minus expenses” is made if the following information is available:
- The amount of income for the period cumulative.
- The size of the costs for the period by cumulative calculation.
- Applicable tax rate.
- Amounts of advance payments made in the previous quarters of the current year.
Knowing the above data, the advance is calculated according to the formula: Down payment \u003d (Profit for the period - Expenses for the period) * Tax rate - Advance payments of previous periods.
The rate on the simplified tax system “income minus expenses” in certain regions may be 3%.
We will deal with the calculation using an example.
Individual entrepreneur Kologrivy has no staff. According to estimates of the first quarter, revenue is equal to 150,000 rubles., The costs of this reporting period are 45,000 rubles. STS rate equal to 15%.
Advance payment at the end of the 1st quarter \u003d (150000-45000) * 15% \u003d 15750 rubles.
The second quarter brought profit of 210,000 rubles., Expenses amounted to 95,000 rubles.
Advance payment (after 6 months) \u003d (150,000 + 210,000) - (45,000 + 95,000) * 15% -15,750 \u003d 17,250 rubles.
The expenses for the three quarters of Kologrivoi FE amounted to 110,000, profit - 350,000.
Advance (for 9 months) \u003d (150,000 + 210,000 + 350,000) - (45,000 + 95,000 + 110,000) * 15% -15750-17250 \u003d 36,000 rubles.
The amount of income for the calendar year is 800,000, the costs of the tax base - 165,000.
The amount of tax payable to the treasury: (150,000 + 210,000 + 350,000 + 800,000) - (45,000 + 95,000 + 110,000 + 165,000) * 15% -15750-17250-36000 \u003d 95250
When calculating the advance payment, insurance payments are not taken into account, since they are added to the costs.
KBK for payments
By the acronym KBK is meant the budget classification code prescribed in receipts or bank papers for payment of duties. The CPC of advance contributions under the simplified system and single tax payments are the same. Advance payments under the simplified tax system in 2019 will be made by the current KBK, ratified by the Ministry of Finance in 2013.
If you specify the wrong code, the fee is unpaid, because in Art. 45 of the Tax Code indicates two omissions allowed in the payment receipt:
- Incorrect name of the bank receiving the funds.
- Incorrect account of the Federal Treasury Service.
Indication of an incorrect code when paying advance payments will entail incorrect distribution of the amounts paid, which will result in an underpayment of the advance payment. In order not to look for where the payment went and not to contact the IFTS, carefully fill out the transfer details. The codes of budget classifications by types of advance payments are indicated in the table below.
Organizations and businessmen working on the simplified taxation system (STS) are instructed to make certain contributions to the budget throughout the year under this system. Moreover, the exact amount of payments depends on the chosen object of taxation. In our article we will look at how calculate down payment on the simplified tax system.
Object “Income minus expenses”
First you need to determine the specific size (amount) accrued advance payments under the simplified tax system during the year, and then - the final tax. This helps to correctly and quickly fill out a simplified declaration.
Calculation of each advance payment - for the 1st quarter, six months, 9 months - in general, is carried out according to the following scheme:
|
Here's what it looks like in the declaration:
The results of the calculations are given in the corresponding lines of Section 2.2 of the declaration. Moreover, under each of them there is a hint: which particular simple mathematical manipulations need to be carried out and with the indicators of which particular lines. It is almost impossible to get confused.
At the second stage, the amounts necessary for transferring to the budget based on the results of reporting periods and the year as a whole are determined. They are already included in Section 1.2 of the declaration.
To calculate the amount of the advance payment to be paid in this reporting period, it follows: from the amount for this period, subtract the amount of the advance for the previous period.
Note: the advance payment for the 1st quarter does not need to be reduced by anything, since there were no advance payments.
Income Object
Calculation of advance payments only for income for the 1st quarter, half year and 9 months is done as follows:
|
More specific guidance on how to calculate the advance payment on the simplified tax system for the “income” object, you can always find it under the lines of Section 2.1.1 of the declaration.
Keep in mind that advances and tax to be paid to the budget reduce not only the amount of advance payments that were accrued in previous reporting periods, but also:
- insurance premiums (including a merchant for himself);
- temporary sickness benefits;
- contributions under voluntary personal insurance contracts.
There is a feature: when the transferred amounts of allowances and contributions are paid by organizations or individual entrepreneurs with employees, the reduction of the advance / tax by the amount of the contribution / allowance as a whole cannot exceed 1/2 of the advance amount.
In the second situation - when the individual entrepreneur does not have personnel - it is allowed to reduce advances by the entire amount of the contributions that he made “for himself”. Of course, disability benefits and deductions under insurance contracts do not affect the amount of the advance payment at all.
There is a fourth option - this is a trading fee, which was paid in the framework of this reporting period. Thanks to him, for all payers of the collection, advance payment on the simplified tax system will be reduced by its entire amount.
Note: when the down payment is reduced, only the amounts actually paid are taken into account. That is, it can only be reduced after the fact.
The results for the reporting periods are calculated according to the following formula:
- ADVANCE account - amount of advance payment for a given reporting period;
- (CONTRIBUTIONS + ALLOWANCES) - the amount that reduces the advance payment for a given reporting period;
- ADVANCE PAST - The total amount of the advance payment based on the results of the previous reporting period (except for the 1st quarter).
More precise instructions regarding the calculations can be found on the pages of Section 1.1 of the simplified tax system declaration.
When to transfer to the budget
According to law due date for advance payments under the simplified tax system - Until the 25th day inclusively in the month that follows the reporting period. Thus, the transfer should occur in accordance with the following schedule:
KBK for payments
For example, for an object STS "income" advance payment KBK following:
182 1 05 01011 01 1000 110.
If the object is “income minus expenses”, then KBK:
182 1 05 01021 01 1000 110.
If you do not make an advance
It's important that penalty for non-payment of advance payment on the simplified tax system not provided for by the Tax Code at all. Instead, they will only “drip” fines.
Another point. If at the end of the year the size of the total amount of tax on the simplified tax system is less than all advance payments, then interest on overdue advances shall be recalculated and reduced.
A simplified taxation system is one of the most economically profitable taxation regimes available for use by both individuals (IPs) and legal entities. The main advantage of this system is the replacement of the "triad" of taxes by one - by one. Advance payments under the simplified tax system are paid at the end of each reporting period, and tax at the end of the year.
What are advance payments USNO
During the year, entrepreneurs and companies applying (hereinafter referred to as simplified tax system, simplified) must make 4 payments:
- 3 advance, according to the results of each reporting period.
- The tax calculated at the end of the year, taking into account previously paid advances.
The reporting period for the simplified tax system is considered 1 quarter, six months and 9 months. The tax period is a calendar year.
Advance payment - this is the amount calculated for each reporting period on an accrual basis from the beginning of the year, paid to the budget on a quarterly basis.
Terms of payment
Simplified advance payment must be paid no later than 25 days from the end of the reporting period.
Table No. 1. Advance payment dates for USNO
According to the results of the year, it is necessary to pay tax:
- IP - until April 30 year following the reporting
- Companies - until March 31 year following the reporting.
If the advance payment or tax is due on a weekend or holiday, it is carried forward to the first business day.
Decrease in advance payments
Advances for simplification may be reduced by insurance premiums paid for themselves and their employees. Fixed contributions also include transfers in the amount of 1% in case of excess of income over 300,000 rubles.
USNO - 6%
Individual entrepreneurs and companies that use a 6% simplified taxation system can reduce advance payments on insurance premiums paid in a given quarter, both for themselves and for their employees.
If the simplist does not have employees, he can reduce the advance payment due by the entire amount of insurance premiums, up to zero.
The profit of IP Morozov for the 1st quarter of 2017 amounted to 88,000 p. In the same quarter, the entrepreneur paid contributions to his own pension and medical insurance in the amount of 5,500 rubles. He has no employees
The amount of the advance payment to the budget, taking into account contributions, will be 0 rubles, since insurance premiums exceed the amount calculated for payment:
(118,000 x 6%) - 5,500 p.
If the simplist has employees, then the advance (tax) can be reduced by no more than 50%.
Profit of IP Trofimov in the 1st quarter amounted to 72,000 p. In the same period, he paid insurance premiums for himself in the amount of 6,250 rubles. and his employee in the amount of 10 020 p.
Tax payable excluding contributions will be 4 320 rubles. Since insurance contributions exceed the amount of the advance payment, it will be possible to reduce it only by half:
4 320: 2 \u003d 2 160 rub.
It should be noted that the advance can be reduced only for contributions paid in the same quarter, or for earlier periods.
Read also: Sample of filling in the declaration on the simplified tax system 6% for IE and LLC in 2019
IP Belsky paid insurance premiums in April 2017. He will be able to take into account these contributions only when calculating the advance payment for the half-year and subsequent periods.
If the employee was hired in the middle of the year, the advance payment with a restriction of 50% is calculated before the end of the year, even if the employee was dismissed in the next quarter.
IP Seleznev in the 1st quarter employed 1 employee, who was dismissed in the 2nd quarter. From the 1st quarter to the end of the year, Seleznev will have to calculate advances and tax on simplified taxation system taking into account the 50% limit.
USNO - 15%
The procedure for reducing advances and tax at the "income minus expenses" object is somewhat different than at the "incomes" object.
When calculating the advance payment at the “income minus expenses” facility, the amount of insurance premiums paid is included in the costs and does not reduce the advance itself, but the tax base for it.
IP Belov in the 1st quarter made a profit of 800,000 rubles., The costs of this period amounted to 690,000 rubles. Also, in January, Belov paid contributions for his own insurance in the amount of 10,000 p.
When calculating the advance payment, he must include the amount of the contributions paid as an expense. Thus, Belov’s expenses will amount to 700,000 rubles. (690,000 + 10,000). The advance payment will be equal to 15,000 p.
(800,000 - 700,000) x 15%
The cost includes the entire amount of the paid insurance premiums, both for themselves and for employees, without limitation of 50%.
You can also include the amount of losses of previous periods and the difference between the minimum tax paid last year and the tax calculated in the general procedure for the same period in the structure of expenses at the “income minus expenses” facility.
Calculation of advance payment on the simplified tax system "income"
The advance payment at the “income” object is simplified by the formula:
(Income x 6%) - insurance premiums - advance payments paid
Please note that the rate on the simplified taxation system “income” can be reduced by regional authorities to 1%.
Calculation Example
IP Kuzmin in the 1st quarter made a profit of 230,000 p. and paid insurance premiums in the amount of 6 997.5 p.