The tax is reduced. Ways to Reduce Single Tax on Usn Pay
The procedure for reducing tax under the simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs and legal entities depends on the tax base the simplist has chosen. Under the simplified tax system, “income reduced by costs,” insurance premiums reduce the tax base, and when simplified by “income,” the amount of tax already calculated is reduced. But there are nuances that will be discussed later. Note that in 2019 the procedure for taxation of contributions does not change, so the article will also be relevant.
Reduction in the simplified tax system for insurance premiums in 2019 (income object)
The base for calculating the tax burden in case of simplification with the “income” object is calculated according to the norms of paragraph 1 of Art. 346.18 of the Tax Code. The tax rate is established by paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation and in 2019 varies from 1 to 6%.
What insurance contributions reduce the tax on the 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 simplifiers to reduce the single tax on insurance contributions in 2019. However, there are such restrictions:
Insurance premiums must be accrued and paid. This means that you can not reduce the tax on the amount of insurance premiums that the taxpayer mistakenly overpaid. The excess transfer amount in this case can be taken into account in the following reporting periods.
The amount of 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 September 23, 2013 No. 03-11-09 / 39228, explained that the restriction to reduce the tax (50%) on fixed payments of individual entrepreneurs does not apply.
In addition to insurance premiums, a single simplified tax under the “income” base is also reduced (within 50% of the tax amount):
Paid at the expense of the employer (i.e., non-refundable from the Social Insurance Fund for the first 3 days) sickness benefits (subparagraph 2, clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). Payment of sick leave for injuries at work or occupational diseases does not apply to them. It is also impossible to reduce the tax on such benefits if they were offset by other insurance payments.
Voluntary insurance premiums for personal insurance of employees in case of temporary disability (subparagraph 3, paragraph 3.1 of article 346.21 of the Tax Code), which covers the payment for days paid by the employer. At the same time, the amount of insurance compensation may not exceed the amount of sick pay calculated in accordance with the law.
Without limiting the amount, the simplified tax at the base “incomes” can be reduced by the paid trade fee (clause 8 of article 346.21 of the Tax Code of the Russian Federation). But only that tax, which is calculated on income from activities in respect of which this fee is paid.
An example of reducing insurance premiums at the facility
In 2019, the taxable income of Poltava LLC reached 2,700,400 rubles. Over the same period, insurance premiums in the amount of 80,150 rubles were accrued and paid. 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 in whose territory the company is registered, the reduction of the single tax rate has not been established, 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 tax can be reduced are:
80 150 + 2 500 = 82 650
This amount exceeds 50% of the calculated tax (162,024 * 50% \u003d 81,012). This means that the tax payable will be 162,024 - 81,012 \u003d 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 to the next year the amount of such excess will not work.
Reduction in the simplified tax 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 tax base for the calculation of the single tax by the amount of insurance premiums (subparagraph 7 clause 1 of article 346.16). For sickness benefits (subparagraph 6 clause 1 of article 346.16), as well as for voluntary insurance contributions (as part of labor costs - subsection 16 of part 2 of article 255), the tax base is also reduced.
In cases where contributions were assessed, but not paid, and were offset against FSS benefits, it is possible to reduce the single tax with the simplified tax system “income” or the tax base with the simplified tax system “income minus expenses”. This is confirmed by the Ministry of Finance in a letter dated 08/14/2019 No. 03-11-06 / 2/51923.
Under the special taxation regime of the STS with the object “incomes” at a rate of 6%, the taxpayer is entitled to make a reduction in the tax on contributions. Features of the calculation and payment are clearly regulated by Chapter 26.2 of the Tax Code, namely the stat. 346.21. The indicated provisions for optimizing the fiscal burden on business apply to legal entities and entrepreneurs, both with and without employees. The amount of payments for reporting and tax periods is subject to reduction.
Reflection of income for tax purposes is carried out by the taxpayer in KUDiR (book of accounting for income and expenses) based on the requirements of stat. 248 Tax Code. The “cash” method of revenue recognition involves accepting the transaction at the time the debt is paid in cash or by other means. The tax base is determined by summing the income from the sale of goods / services / work (according to stat. 249) and non-operating income (according to stat. 250 of the Tax Code).
The tax itself is calculated directly from the tax base in the amount of 6%. 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 with a simplification of the following types of costs (the full list is in article 346.21 of the Tax Code):
- Paid insurance premiums in terms of medical, pension, social insurance (MHIF, PFR, FSS), including deductions for incapacity for work, occupational diseases and industrial accidents.
- The sickness benefits paid to employees, except for accidents and occupational diseases, in terms of the amounts paid at the expense of the employer's money in accordance with Federal Law No. 255.
- Amounts paid under VHI (personal voluntary medical insurance) for employees in case of illness under certain conditions.
Note! An individual entrepreneur without the right is entitled to reduce the amount of the calculated tax on fixed payments to the PF and FFOMS for himself without a limit of 50%.
When paying the trade tax in Moscow, the taxpayer for the simplified tax system can reduce the calculated tax also on the paid trade taxes in accordance with clause 8 of the stat. 346.21 Tax Code.
All recalculations are required to be done on a quarterly basis, since the simplification 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 taxpayer.
How much tax can be reduced on the simplified tax system "income" 6%:
- For entrepreneurs with hired employees - the amount of contributions / benefits paid for employees, taking into account the maximum amount of 50% of the calculated tax amount.
- For entrepreneurs without hired employees - the amount of fixed contributions paid 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.
For a legitimate tax reduction 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. Amounts of decreasing payments and contributions shall be reflected in the tax return for the year in
Simplified is a profitable tax system. Final reporting instead of quarterly, savings on contributions to the IFTS with a well-chosen object of taxation - all this reduces the tax pressure exerted on entrepreneurs. But there is one more plus - the ability to deduct from the amount already calculated for payment to the IFTS the already paid deductions and significantly reduce costs. Therefore, we will consider such a relevant topic as the reduction of the tax on the simplified tax system by the amount of insurance premiums in 2019 for entrepreneurs.
Reducing the tax duty on the "simplified tax system" - important conditions
The most important thing that all entrepreneurs on the “simplified tax system” should know is that it is possible to reduce the tax duty only on those transfers to state funds that were paid in the billing period.
That is, you can lower the down payment only if the following two indicators coincide:
- The period for which payment is made is the first 3 months, 6, 9 and 12 months. Imagine that this is the first half of the year.
- The period in which deductions were already made independently, they were paid for this period or even for a long time. In the above case, they must be paid by June 30th.
Another example: if the payment in 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 payment”, depend on the type of company - with or without employees. And the principle by which deductions are made is from the type of the selected object. With an object of 6%, tax duties are minimized by deducting pension contributions, income / expenses - by entering them in the expense column.
How to reduce the tax on insurance premiums for individual entrepreneurs on the USN 6% without employees
Immediately consider the first and most important question: can an individual entrepreneur reduce the tax on the simplified tax on fixed contributions.
All rights and obligations of the taxpayer in the “simplified tax system” are regulated by article 346.21. It contains clause 3.1., According to which individual entrepreneurs, whose activities did not require hiring employees and are taxed on the facility 6%, can reduce the tax duty by the amount of fixed fees paid.
There are no deduction restrictions. That is, a tax reduction of the amount of contributions to the FIU for an individual entrepreneur is possible by 100%, even if 0 rubles remain to be paid.
A tax reduction for individual entrepreneurs on a simplified tax system of 6 percent without employees in 2019 is possible by the amount of payments:
- In the PF made for themselves in the minimum amount;
- In the fund of honey. insurance paid also in the minimum amount;
- To the pension fund contributed in the amount of 1% of profits over 300 thousand rubles.
Other types of payments, for example, on 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 FIU) - (Advances paid)
Let us consider in practice how to apply the reduction of the tax on insurance premiums for entrepreneurs without employees on the simplified tax system, income 6% in 2019 in payment calculations, presenting all the initial data in the table:
We calculate how much money you need to prepare for payment:
- First quarter \u003d 30,000 x 0.06 - 6,997 \u003d -5 197. No need to pay.
- Half-year \u003d 140,000 x 0.06 - (6,997 + 6,997) \u003d -5554. An advance payment is again not necessary.
- 9 months \u003d 450,000 x 0.06 - (6,997 + 6,997 + 11,497) \u003d 1,509 p. need to pay.
- 12 months \u003d 650,000 x 0.06 - (6,997 x 2 + 10,497 + 11,497) - 1,509 \u003d 1,503 p. need to pay.
Paying off pension and other funds on a quarterly basis, an entrepreneur can save a lot of money, since an advance can be reduced to 100%. In some periods, it may be possible to completely avoid the need to make an advance payment to the IFTS.
If the advance calculated by the above formula is reduced to a minus, the funds will not be returned to the entrepreneur. For example, if you get -5999, the taxpayer will not receive these 5999.
How to reduce the tax on insurance premiums for individual entrepreneurs on the simplified tax system 6% with employees
If a businessman has employed workers, a completely different rule comes into effect - it is possible to reduce contributions to the Federal Tax Service by the funds contributed to the Pension Fund for employees, though by no more than 50% of the amount payable.
Can a businessman reduce tax by the amount of his contributions? Yes, if the decline occurs less than half of the original figure.
The businessman is not obliged to pay cash for himself to the FSS. Therefore, even if he is registered with the FSF, the tax burden will not be reduced. Voluntary fees will not be deducted.
Reducing the tax on insurance premiums for entrepreneurs with employees on STS income of 6 percent in 2019 is possible by the amount of payments:
- Fixed for yourself;
- Insurance for employees involved in the work;
- Hospital for the first 3 days that the employer pays from his budget;
- On 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 an income of over 300,000 on contributions to the FIU 1%.
Rates on contributions to budgetary or extra-budgetary funds operating in Russia in 2019 remained the same as in 2018. You can find them at the Tax Code of the Russian Federation or at any tax official.
Tax calculation example for tax type at 6% with employees
The formula for calculating the payment duty for the reporting period can be represented as follows:
(Profit) x (6%) - (Deductions) - (Already paid upfront fees)
But less than the amount cannot be charged:
(Profit) x 6% x 50%
For example, the company operates in Moscow according to a “simplification” with a rate of 6% and has a small staff. The head of the company contributes to the pension fund on a quarterly basis. Imagine all the source data in the table:
We calculate how much you need to pay:
- Quarter \u003d 20,000 - 11,000 \u003d 9,000.
- Half-year \u003d 35,000 - 22,000 - 9,000 \u003d 4,000. But this is more than 50%, therefore, payable 35,000 x 0.5 \u003d 17,500.
- 3 quarters \u003d 60,000 - 36,900 - 26,500 \u003d -3,400. Again, we recalculate: 60,000 x 0.5 \u003d 30,000.
- Year \u003d 240,000 - 53,600 - 56,500 \u003d 129,900. This is more than 50% of 240,000 rubles. Therefore, we pay as much as we calculated for payment.
The rules for reducing the tax duty on “simplification” for enterprises with a profit of more than 300 thousand
A businessman whose profit exceeds the maximum allowable limit of 300,000 must contribute to the PF 1% of the excess profit. 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 deductible from profits over 300,000 are fixed. Does the tax for individual entrepreneurs on the simplified tax system reduce the 1% paid in PF from income over 300,000 rubles in 2019? Yes, since the taxpayer has the right to reduce it by a fixed amount.
Calculation example: how to subtract 1% from excess profit
Consider, for example, a decrease in the simplified tax system by the amount of insurance premiums in 2019 for individuals who have paid 1 percent of income in the PFR.
The conditions for the calculations take the following:
- In the first 90 days, the income capital amounted to 200,000, 6,997 rubles were paid to the FIU.
- 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 FIU (40,000 x 1%). Payments amounted to 6,997. Total paid \u003d 6,997 + 400 \u003d 7,397.
Consider how the advance will be calculated for these 2 terms:
- 200,000 x 0.06 - 6,997 \u003d 5,003 payable;
- 340,000 x 0.06 - 5 003 - 10 997 \u003d 4,400 payable.
Disputes and nuances
When calculating the advance, entrepreneurs may encounter a number of issues, 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 for employees paid in previous years? | Yes, since only the date of actual payment is important. |
The taxpayer hired one person in the middle of the reporting year. How will the calculation procedure change? | As soon as the entrepreneur makes the payment of physical. to a person, he will be counted among employers. The right to reduce the fee by more than 50% will be lost from this second until the end of the year. |
The taxpayer fired the entire state, when he will be able to switch to the deduction of insurance payment in 100% amount? | 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 “simplification” 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 settlements with physical. persons. The presence of workers, 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 a 15% basis save on deductions of payments in a completely different way. All insurance and pension payments for themselves and employees should be included in the enterprise expense column. Due 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) - (Cost of the company)
We write the last value of the formula in more detail:
(Company expenses) \u003d (Business expenses) + (Deductions) + (1% of excess profit)
There are no percentage restrictions. You can include in the costs the entire amount paid to the funds. True, it should be paid in the period for which you want to reduce the advance payment. Therefore, it is better to pay insurance and pension contributions on a quarterly basis, as is the case with the previously considered object.
Example of tax calculation at a rate of 15%
Consider, for example, a decrease in contributions for ourselves for IE income minus expenses. For the initial data we take the following:
- The taxpayer began 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% in the PFR for excess profit, the surcharge amounted to 2,780 rubles.
Payable for 12 months. \u003d (578,000 - 248,000 - 21,345 - 2,780) x 15% \u003d 45,881 p.
It can be concluded: the 15% mode is beneficial for the founders of firms with a high level of expenses. For example, in this mode, it is allowed to deduct the cost of goods purchased for resale.
It is suitable for those whose project generates profits unevenly, since losses are also allowed to be added to expenses. Taxpayers at the facility at 6% do not have such a privilege, they must pay deductions, even if the yield does not exceed 0.
Not all simplistic entrepreneurs know that they have the right to reduce the tax on USN income from insurance premiums that they pay for themselves. About how to do this, we will tell in this article.
Why do individual entrepreneurs choose the simplified 6%? Because it is a very simple accounting, it is not necessary to collect supporting documents and prove to the inspector the correctness of calculating the tax base. And many other SPs on USN 6% are engaged in the provision of services in which the share of expenses in revenue is small, so switching to USN 15% is unprofitable for them.
According to the tax base for STS Revenues
But first, about how to simplify 6% calculate tax payable. This is stated in article 346.15 of the Tax Code. For this, take into account income from the sale of goods (works, services), as well as many non-operating income. Revenues that are not taken into account when calculating a single tax on the simplified tax system are given in article 251 of the Tax Code of the Russian Federation.
As for expenses, for the Revenue option they are not taken into account at all. Tax at a rate of 6% is accrued on all income of the entrepreneur received from activities on the simplified tax system. Where did the IP right come from to reduce tax payments? This is also stated in the Tax Code.
Based on what you can 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. It states that taxpayers who choose “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, that’s why we have a right to reduce tax payments on a tax on USN 6%, we figured it out. And now about what amounts can be taken into account for this.
Recall that each entrepreneur is obliged to transfer insurance premiums (so-called) for themselves - to their retirement and annual health insurance. Mandatory contributions for each year are established 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 social insurance contributions (for example, to receive), then since they are not mandatory, it is impossible to take them into account to reduce the tax on the STS.
Thus, the amount by which the single tax can be reduced in 2018 will amount to at least 32,385 rubles if the IE paid the contributions on time.
In addition, entrepreneurs who have received an annual income of more than 300,000 rubles pay an additional pension contribution of 1% of the amount over this limit. So, if the income of an individual entrepreneur for a 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
Consider uSN tax reduction by the amount of insurance premiums in 2018 for individual entrepreneurs on a concrete example. But first, the timing of taxes and contributions.
The deadline for the payment of single tax for simplified 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, during the year, advance tax payments must be transferred, which are then taken into account when calculating the annual tax.
Terms of advance payments:
- according to the results of the first quarter - April 25;
- following the results of the half year - July 25;
- according to the results of nine months - October 25th.
Terms of payment of insurance premiums:
- compulsory pension and medical contributions - not later than December 31 of the current year;
- additional pension contribution - not later than July 1 of the following year.
An example of tax reduction for the simplified tax system for the amount of insurance premiums
IE without employees on STS Income earned the following amounts:
- the first quarter - 168,260 rubles;
- the second quarter - 157,600 rubles;
- the third quarter - 331,150 rubles;
- the fourth quarter - 197 410 rubles.
In total, an income of 854,420 rubles was received during 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 total amount of FE paid contributions in the amount of 37,929 rubles: 32,385 rubles of mandatory contributions and (854,420-300,000) * 1%) 5,544 rubles an additional contribution. An additional contribution could be paid next year, but the SP 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 should be transferred to the budget.
According to the accounting rules, the calculation of tax payments on the simplified tax system does not occur for each quarter, but on an accrual basis from the beginning of the year. We consider the advance payment for the half year: 325,860 * 6% \u003d 19,552 rubles. We take away the contributions paid for two quarters, and the advance payment for the first quarter: 19 552 - 17 000 - 1 596 \u003d 956 rubles will remain to be paid.
Now we consider the tax for nine months 657 010 * 6% \u003d 39 421 rubles. We reduce this amount by all paid contributions and advance payments: 39 421 - 27 000 - 1 596 - 956 \u003d 9 869 rubles. This is the balance of the advance payment for nine months.
It remains to calculate the tax for the year, taking into account all the contributions and advance payments: 854 420 * 6% \u003d 51 265 - 37 929 - 1 596 - 956 - 9 869 \u003d 915 rubles. In total, instead of 51,265 rubles of calculated tax, IE 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 the advance payments in full without reducing them by the contributions, or the contributions were paid in one amount at the end of the year? In this case, it turns out tax overpayment, which will be reflected in the annual declaration on the simplified tax system. After submitting the declaration, you must contact your IFTS with a statement returning the overpaid amount or offsetting it against future payments.
2018 Contribution Tax Reduction with Employees
We examined an example where an individual entrepreneur worked all year round without any staff, 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 began to work on his own, and then accepted the workers? Or, conversely, the employees were at the beginning of the year, but were later fired? Here the Federal Tax Service expresses an opinion not in favor of taxpayers.
The tax period for the simplified tax system for individual entrepreneurs is a calendar year. This means that even if employees were temporarily with the entrepreneur during the year (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 no more than by 50%. But at the same time, it is possible to take into account not only insurance premiums for oneself, but also those that individual entrepreneurs transfer for their employees.
Thus, if the employer had employees at the beginning of the year, and then were fired, then by the end of the year he would be able to reduce the tax by no more than 50%. And if there were no workers at the beginning of the year, and the down payments of the entrepreneur reduced the entire amount of the paid contributions, 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 us as concisely and clearly as possible what the simplified income tax is reduced by 6% and how this happens, but if you still have questions, we will be happy to answer them (we don’t pull 😉 with the answer).
At the end of the calendar year, the declaration is filled out, the calculation and reduction of taxes by OSNO, STS and UTII on the most causes questions. The description of the mechanism for calculating the deduction, reduction of the tax base of individual entrepreneurs is given.
In what period can I reduce the tax on the simplified tax on paid contributions
Organization or individual employee on a simplified tax system with an object of taxation, “income” can reduce the amount of the single tax by the amount of insurance contributions only for the tax period in which these contributions were listed. It will not work to take into account the contributions paid after the end of the tax period under the simplified tax system by submitting a “clarification” for this period. The legitimacy of this approach was confirmed by the Supreme Court of the Russian Federation in the determination 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 immediately in full, or gradually by several payments. 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, Federal Tax Service of Russia dated February 25, 2013 No. ED-3-3 / 643.
For additional contributions 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 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 contributions “for oneself”, taxes on the USN and UTII for free, fill out payments in the web service
OSSO, ONR
Accounting for the contributions of an entrepreneur in general mode does not depend on whether he is an employer or not. And for contributions for themselves and for contributions for employees, the order is one. All IP contributions are taken into account as part of a professional tax deduction as expenses on the basis of the Tax Code of the Russian Federation. No limits on amounts.
As part of the deduction for the reporting year, consider those contributions that were transferred to the budget this year. Even if they relate 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-entrepreneurs who use the simplified tax system with the “income” object can take into account when calculating tax (advance payments). Individual entrepreneurs who do not have employees are entitled to reduce the single tax for the entire amount of the fixed contributions transferred “for themselves” (paragraph 3.1). Moreover, the concept of “fixed payment” also includes contributions paid in the amount of 1% of the amount of income in excess of 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 05.20.15 No. ГД-4-3 / 8534 emphasizes that the amount of insurance premiums can be taken into account only in the period of the actual payment of premiums. For example, if an individual entrepreneur transferred a fixed payment and part of an additional contribution to the Pension Fund in April, then it can be taken into account when calculating an advance payment for a half-year period.
IP on the simplified tax system “income” MAY reduce the tax on “pension” contributions from the excess amount!
The amount of tax burden for individual entrepreneurs on the simplified tax system will remain at the same level. The Ministry of Finance withdrew a scandalous letter, according to which an individual entrepreneur on the simplified tax system with the “income” object could not reduce the tax on insurance pension contributions in the amount of 1% from the amount of income exceeding 300 thousand rubles. We are talking about an 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 12/07/2015, 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 a simplified taxation system with the object "income" along with contributions, which are calculated depending on the size of the minimum wage (minimum wage).
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? To do poorly, and then return as it was"
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The procedure for reducing the amount of tax (advance payments on tax) 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 there were 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 fees to individuals. Therefore, if an individual entrepreneur has (had) employees, before the end of the current year (tax period), for this taxpayer there is a restriction on the deduction of insurance contributions in the amount of 50% of the amount of the calculated tax (advance payments on tax). Because the tax period is a year.
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STS with the object "income"
Entrepreneurs without employees may reduce the tax on all mandatory insurance premiums paid “for themselves” in the PFR and FFOMS without restrictions (clause 3.1). Voluntary contributions to the FSS do not participate in the reduction, as are not required.
Based on the foregoing, the conclusion follows: the sole proprietor of an entrepreneur in the USN without hired employees is entitled 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 STS can reduce the single tax on paid contributions to extra-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 of 05.15.2013
In this case, the tax and the assessed 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 payments were made, the main thing is that they be paid before December 31, 2013.
An example. IE on the simplified tax system 6% with the staff.
Accrued advance for 1 square. accrued 15,000 rubles. Contributions paid 7,000 rubles. Advance payment payable 8000 (15000-7000) rub.
Advance payment for 6 months. - 35000 rub. Contributions paid 20,000 rubles. Advance payment payable 17,500 rubles. (35000 * 50%).
Advance payment for 9 months. - 60,000 rub. Paid contributions paid 45,000 rubles. Advance payment payable 30,000 rubles. (60,000 * 50%).
Accrued tax for the year - 95,000 rubles. Paid contributions 55,000 rubles. Tax payable 47,500 rubles. (95000 * 50%).
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STS with the object "Revenues minus Expenses"
When using this tax system, the amount of tax calculated does not decrease, and the paid contributions are taken into account in expenses, reducing the tax base. An individual entrepreneur can make transfers to the PFR, FFOMS and FSS contributions for his employees and his fixed payments to the PFR and FFOMS in full without restrictions (Letter from the Ministry of Finance of Russia No. 03-11-11-15001 of 04.29.2013).
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UTII
UTII: procedure for reducing the tax on contributions and cash deduction
Individual employers applying UTII can reduce the “imputed” tax by paying insurance premiums by no more than 50%. In the event that the entrepreneur is entitled to a deduction for the costs of the purchase of CCP, a fifty-percent limit is applied to the amount of tax before using the cash deduction.
Note: Letter of the Federal Tax Service of 04/19/2018 No. SD-4-3 / [email protected]
In the first quarter of 2018, an individual entrepreneur spent 18,000 rubles on the purchase of cash register equipment. The amount of the calculated UTII for this period amounted to 5,000 rubles, and the insurance premium paid by the individual entrepreneur was 2,000 rubles.
An individual entrepreneur has the right to reduce the “imputed” tax of 5,000 rubles by the amount of contributions of 2,000 rubles and by part of the costs of the purchase of KKT 3,000 rubles. Those. the amount of UTII payable will be equal to zero. For the remainder of the cash deduction (15,000 rubles), the entrepreneur will be able to reduce the “imputed” tax in subsequent periods.
FE on UTII without workers
You can reduce UTII on contributions "for yourself" not only in the period of their actual payment
FE on UTII can reduce the tax for the 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 01/26/2016 No. 03-11-09 / 2852
As you know, UTII entrepreneurs who do not have employees are entitled to take into account the full amount of contributions paid “for themselves” when calculating UTII (paragraph 2.1). At the same time, the Tax Code does not contain a reservation that the “imputed” tax can be reduced only on those contributions that were actually paid in the period for which the UTII is 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 submitting a tax return, they can also be taken into account.
IE on UTII with employees
Having accepted the staff, the entrepreneur at 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 PFR, FFOMS and FSS, the amount of disability benefit paid by the individual entrepreneur (the first 3 days at the expense of the employer) and voluntary insurance of employees, but not more than 50%.
During the year, there is a situation where workers do not work for a full year. Then the restriction on tax reduction of 50% applies only in those quarters where the workers were.
This follows from the provisions of paragraph 2.1 of the Tax Code of the Russian Federation and is confirmed by letters of 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 a fixed amount to extra-budgetary funds and insurance contributions to the PFR and FFOMS. But it is impossible to reduce the cost of a patent for these contributions !!!, regardless of whether there are IP employees or not. assumes that the amount of the patent is a fixed amount for all applicants of the patent and cannot be reduced by the amount of insurance premiums of the individual pension fund.
The tax reduction of the STS and UTII is reflected only in tax returns and does not require additional submission of supporting documents to the IFTS. A table has been developed for a better understanding of the issue.
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MISCELLANEOUS DEDUCTION OF DUTIES TAXES
On reducing UTII on insurance premiums paid in a fixed amount
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In accordance with para. 3 p. 2.1 of the Tax Code of the Russian Federation (hereinafter - the Code), individual entrepreneurs applying the system of taxation in the form of a single tax on imputed income and not making payments and other remuneration to individuals are entitled to reduce the amount of a single tax on imputed income by the amount of paid insurance contributions in a fixed amount, without applying a limit of 50 percent of the amount of this tax.
Moreover, according to paragraph 1 of Art. 346.32 of the Code, the single tax on imputed income is paid by the taxpayer according to 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 budget system of the Russian Federation at the place of registration with the tax authority as a tax payer of the single tax on imputed income in accordance with paragraph 2.