What are the contributions to reduce the sleep. Decrease in tax on contributions for sleep
The procedure for reducing the tax under the simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs and legal entities depends on which tax base chose a simplist. Within the framework of the simplified tax system, "income reduced by costs", insurance premiums reduce taxable base, and with the simplification on "income", the amount of the already calculated tax is reduced. But there are nuances that will be discussed below. Note that in 2019, the taxation procedure for contributions does not change, so the article will also be relevant.
Decrease in simplified taxation system for insurance premiums in 2019 (object of income)
The basis for calculating the tax burden with a simplified taxation with the object "income" is calculated according to the norms of clause 1 of Art. 346.18 of the Tax Code of the Russian Federation. The tax rate is established by clause 1 of Art. 346.20 of the Tax Code of the Russian Federation and in 2019 varies from 1 to 6%.
What insurance premiums reduce the tax simplified tax system in 2019
Clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation provides for the right of simplified persons to reduce the single tax on insurance premiums in 2019. However, there are such restrictions:
Insurance premiums must be calculated and paid. This means that it is impossible to reduce the tax on the amount of insurance premiums that the taxpayer overpaid by mistake. In this case, the amount of the excessive transfer can be taken into account in the following reporting periods.
The amount of the reduction cannot exceed 50% of the calculated tax.
An individual entrepreneur, if he does not make payments to individuals, reduces the tax on the amount of payments for pension and medical insurance, which are calculated from the minimum wage. At the same time, the Ministry of Finance, in a letter dated 23.09.2013 No. 03-11-09 / 39228, explained that the restriction for reducing the tax (50%) does not apply to fixed payments of individual entrepreneurs.
In addition to insurance premiums, the unified simplified tax on the basis of "income" is also reduced (within 50% of the tax amount):
Sickness benefits paid at the expense of the employer (i.e., the first 3 days not reimbursed from the FSS) sickness benefits (subparagraph 2 of paragraph 3.1 of article 346.21 of the Tax Code of the Russian Federation). Sick leave payments for injuries at work or occupational diseases do not apply to them. Also, the tax on such benefits cannot be reduced if they were compensated by other insurance payments.
Voluntary insurance contributions for personal insurance personnel in the event of temporary disability (sub. 3, cl. 3.1 of article 346.21 of the Tax Code of the Russian Federation), at the expense of which the payment for the days paid by the employer is covered. Moreover, the sum insurance compensation cannot exceed the amount of sick leave benefits calculated by law.
Without limiting the amount, the simplified tax on the basis of “income” can be reduced by the paid trade tax (clause 8 of article 346.21 of the Tax Code of the Russian Federation). But only the tax that is calculated on income from the activity in respect of which this fee has been paid.
An example of a decrease in insurance premiums at an object income
In 2019, the taxable income of Poltava LLC reached RUB 2,700,400. During the same period, insurance premiums were calculated and paid in the amount of 80,150 rubles. In addition, sick leave was paid at the expense of the employer in the amount of 2,500 rubles. The subject of the Russian Federation, on the territory of which the company is registered, has not established a reduction in the single tax rate, therefore the tax is calculated based on 6% of income:
2 700 400 * 6% = 162 024
The amount of contributions and sickness benefits for which the tax can be reduced are:
80 150 + 2 500 = 82 650
This amount exceeds 50% of the calculated tax (162,024 * 50% = 81,012). This means that the tax payable will be 162,024 - 81,012 = 81,012.
If, when calculating advance payments, the amount of insurance premiums exceeded 50% of the tax, then this difference can be taken into account when paying the tax for the year, if in general for the year there is no such excess. But to transfer the amount of such an excess to next year will not work.
Decrease in the simplified taxation system for insurance premiums in 2019 (income minus expenses)
If the taxpayer applies the simplified tax system with the base "income minus expenses", then he reduces the taxable base for the calculation of the single tax by the amount of insurance premiums (subclause 7, clause 1 of article 346.16). For sickness benefits (subparagraph 6 of paragraph 1 of article 346.16), as well as for voluntary insurance contributions (within the framework of labor costs - subparagraph 16 of part 2 of article 255), there is also a decrease in the tax base.
In cases where contributions were accrued, but not paid, but were offset against the FSS benefits, reduce single tax with the STS "income" or the taxable base with the STS "income minus expenses" can be all the same. This is confirmed by the Ministry of Finance in a letter dated August 14, 2019 No. 03-11-06 / 2/51923.
The tax rate depends on the object of taxation:
- 6% - for the object "income";
- 15% - for the object “income minus expenses”.
The laws of the subjects Russian Federation tax rates can be set in the range of 1 to 6%, depending on the categories of taxpayers.
By the laws of the constituent entities of the Russian Federation, the tax rate can be reduced to 5%.
The laws of the Republic of Crimea and the federal city of Sevastopol tax rate can be reduced in the territories of the respective constituent entities of the Russian Federation for all or selected categories taxpayers:
- for the periods 2015 - 2016 - up to 0%,
- for the periods 2017 - 2021 - up to 3%, if the object of taxation is “income minus expenses.
The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses first registered after the entry into force of these laws and carrying out entrepreneurial activity in the industrial, social and (or) scientific fields, as well as in the field personal services the population.
With the object "income"
To calculate the tax, the company's income from sales and extraordinary income... The amount of income is multiplied by the 6% rate.
We count in detail
Let's say an individual entrepreneur applies the simplified tax system (the object of taxation "income"). Amount of income received during the first half of the year:
The amount for the first quarter will be 129,600 rubles. :
RUB 2,160,000 × 6%.
The amount for the first half of the year will be 272,400 rubles. :
RUB 4,540,000 × 6%.
3. Calculate the amount of tax
Taking into account the advance payment, which was paid at the end of the first quarter, 142,800 rubles must be paid for the first half of the year. : RUB 272,400 - 129 600 rubles.
With the object "income", an individual entrepreneur who makes payments and other remuneration individuals, has the right to reduce the amount of tax (advance tax payment) by the amount of paid insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, mandatory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation, but not more than 50%.
Attention!
The restriction does not apply to individual entrepreneurs who do not have employees. In this case, the tax ( advance payment) can be reduced by the entire amount of insurance premiums paid for yourself in a fixed amount.
We count in detail
For example, in the first quarter of 2017, an individual entrepreneur received an income of 2,160,000 rubles. With payments to employees, he paid insurance premiums in the amount of 75,000 rubles.
1. Let's calculate the advance payment
For the first quarter - 129 600 rubles. :
RUB 2,160,000 × 6%.
2. Reducing the advance payment
The advance payment can be reduced not by the entire amount of insurance premiums, but only by the maximum amount - 64,800 rubles. :
RUB 129 600 × 50%.
Let us assume that individual entrepreneur there are no employees.
In this case, an individual entrepreneur pays insurance premiums for compulsory pension insurance and compulsory health insurance only for himself - RUB 46,590 (7,500 * 12 * 26% + (2,160,000 - 300,000) * 1% + 4590)
The advance payment for the 1st quarter of 2017 will amount to 83,010 rubles. : 129 600 rub. - 46 590 rubles.
With the object "income minus expenses"
To calculate the tax, expenses are deducted from the amount of income, the result is multiplied by the rate of 15%. Please note that income cannot be reduced by all expenses.
Law and order
The list of expenses by which income can be reduced is determined by clause 1 of Art. 346.16 of the Tax Code.
So, for example, when determining the object of taxation, you can reduce costs for all types compulsory insurance employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity and other types of insurance provided for by the legislation of the Russian Federation.
At the same time, fines and penalties for violation of the terms of business contracts are not included in this list. This means that when calculating the single tax according to the simplified tax system, they are not taken into account.
We count in detail
Let's say an individual entrepreneur applies the simplified tax system (the object "income minus expenses"). The amount of income received, expenses incurred and the tax base will be:
1. Let's calculate the amount of advance payments
The amount for the first quarter will be 82,500 rubles. :
RUB 550,000 × 15%.
2. Determine the amount of advance payments
The amount for the first half of the year will be 121,500 rubles. :
RUB 810,000 × 15%.
3. Calculate the amount of tax
Taking into account the advance payment, which was paid at the end of the first quarter, 39,000 rubles must be paid for the first half of the year. :
RUB 121,500 - 82,500 rubles.
Attention!
For entrepreneurs who have chosen the “income minus expenses” object, the minimum tax rule applies: if at the end of the year the amount of the calculated tax turned out to be less than 1% of the income received for the year, a minimum tax of 1% of the actually received income is paid.
We count in detail
An individual entrepreneur applies the simplified tax system (the object “income reduced by the amount of expenses”). Per taxable period he received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.
1. Determine the tax base
The tax base is equal to 1,000,000 rubles. :
RUB 25,000,000 - 24,000,000 rubles.
2. Determine the amount of tax
The tax amount will be 150,000 rubles. :
RUB 1,000,000 × 15%.
3. Calculate the minimum tax
Minimum tax is equal to 250,000 rubles. :
RUB 25,000,000 × 1%.
It is this amount that needs to be paid, and not the amount of tax calculated in the general procedure.
Simplified taxation system "Income" - the most popular article in tax regime from small businesses. In another way, "6 percent", and so called because this STS "Income" contains a 6% reduction in the tax on contributions in 2018. But even this amount can be reduced due to some insurance premiums that individual entrepreneurs and employers pay. This reduction can simply be calculated in a regulatory plan.
From the beginning, it is worth understanding the theory, due to which taxpayers can reduce the simplified taxation system from 6 percent in 2018 for up to 0. This is possible with a simplified taxation system, thanks to the existence of Article 346.21 of the Tax Code of the Russian Federation.
The article itself reads: "Taxpayers who have chosen income as an object of tax, reduce the amount of tax (advance tax payments) ...". This can be done through a variety of insurance contributions, so that through these contributions, you can reduce the tax on the simplified tax system. How it works: an entrepreneur sends insurance premiums during the reporting year, and when drawing up reports, these deductions work as a tax reduction.
The tax period for individual entrepreneurs on the simplified tax system is one calendar year, reporting period- the first quarter, six months and 9 months, after which it is necessary to calculate and pay advance payments, that is, taxes also with a decrease in insurance premiums. Payment deadlines - until the 25th of the month that follows the reporting month. All of this is collected and stored in the tax base of income.
Various questions arise: "How does it all work in general?" Let's take a closer look: if an organization operating according to the STS "Income" pays all the necessary insurance premiums for employees during the reporting period, and then the calculated advance payment for the trade fee goes into a reduced amount of expenses.
Reducing these upfront amounts works differently depending on the availability of workers. Their absence can lead to a reduction of 6% of the tax to zero, to a simplified one. Reducing the tax with the simplified tax system in the presence of employees can only lead to fifty percent, even with all insurance premiums.
As a result, the life of an individual entrepreneur simplifies the reduction in the simplified taxation system for the amount of insurance premiums general taxes... Therefore - an excellent solution, coupled with insurance premiums and lack of employees.
How to reduce the tax on the simplified tax system for individual entrepreneurs without workers
Consider the difference in taxes with and without employees. Let's start with entrepreneurship without a workforce and show the decrease with a popular example.
Example
The organization provides repair services, works on the simplified tax system and earned 937,000 rubles for the reporting period. We count all taxes and fees.
The amount of the six percent tax is 56,220 rubles. There are also insurance premiums, which are calculated as follows: fixed contribution 32 385 rubles plus an additional contribution of 6 370 rubles, as a result 38 755.
It turns out, total amount payable for the period 38 755 + 56 220 = 94 975 rubles. But the simplified taxation system of 6% and the absence of employees allows the entrepreneur to pay only advance payments in the amount of 56,220 rubles, but this can also be reduced.
Although they exist deadlines payment of tax for, to reduce the amount, you can pay deductions in installments each reporting quarter.
With a cumulative total, it will look like this:
- In the first quarter, with an income of 135,000, contributions - 8,000
- In the six months, with an income of 418,000, contributions - 16,000
- For nine months with an income of 614,000 contributions - 24,000
- For a calendar year with an income of 937,000 contributions - 38,755
Now, using this example, you can find out the accrual and reduction of taxes for the year, taking into account contributions.
- First quarter: 135,000 * 6% = 8,100 - contributions of 8,000, the remainder of 100 rubles.
- Half-year: 418,000 * 6% = 25,080 - contributions for half-year 16,000 and advance payment for quarter 100, the remainder is 8,980 rubles.
- Nine months: 614,000 * 6% = 36,840 - paid contributions 24,000 and advances 100 + 8,980, the remainder is 3,760 rubles.
- Year: 937,000 * 6% = 56 220 - contributions 38 755 and advances 100 + 8980 + 3760, the remainder is 4 625 rubles.
Indeed, the amount paid to the budget is only 56,220, and not 94,975, as it was originally.
If the entrepreneur were to deposit the entire amount at the end of the reporting period in full, he would have to pay for each period in full, as a result of which an overpayment would arise.
To return this amount, after submitting the annual declaration, you can send to tax statement about a request to return or credit money to the account of future payments. However, it may attract attention. tax office, since such actions lead to the advancement of the budget.
How to reduce tax payments on the simplified taxation system of individual entrepreneurs with employees
If the company has employees, advance payments, of course, can also be reduced, but only by 50 percent. But here payments are taken into account not only for individual entrepreneurs, but also for employees.
The insurance rate per employee is 30% of wages and insurance:
- Pension - 22%
- Medical - 5.1%
- Social - 2.9%
You also need to remember about contributions to the Social Insurance Fund, which, depending on several criteria, range from 0.2% to 8.5%.
For entrepreneurs of certain types of activities, the employee tax rate was reduced in 2018. Specifically, you can find out about this in 427 (5) of the Tax Code of the Russian Federation. It includes many types of industries, construction, education, social and personal services, and some others. Such businesses pay only 20% of the employee pension insurance premiums.
Let's look at an example of how the presence of workers is distinguished tax payments.
Example
An individual entrepreneur in 2018 on the simplified tax system with one employee earned 1,780,450 rubles.
Contributions and income will look like this:
- In the first quarter, with an income of 335,000, contributions - 18,000
- In half a year with an income of 820,000 contributions - 36,000
- For nine months with income 1,340,250 contributions - 54,000
- For a calendar year with an income of 1,780,450 contributions - 78,790
The tax in this case would be 106,827, and the employee contribution would be 78,790. With the 50% cap, the tax could be reduced to 53,413, even though the contributions were paid much more. Therefore, not only the presence of workers changes the scheme, but also the preferential tax restrictions.
These examples make it clear that there is a difference and it affects the system of payments that are necessary to reduce taxes under a simplified taxation scheme.
As a result, it turns out that the entrepreneur can not use the "Income" system with an advantage for himself, regardless of employees. However, everything must be done correctly and according to a clear scheme, in order to bypass possible violations due to insufficient knowledge in the tax system.
Not all simplified entrepreneurs know that they have the right to reduce the tax on STS Income from the premiums they pay for themselves. We will tell you how to do this in this article.
Why do individual entrepreneurs choose the simplified 6%? Because there is very simple accounting, there is no need to collect supporting documents and prove to the inspector the correctness of the calculation of the tax base. And still many individual entrepreneurs on the simplified tax system of 6% are engaged in the provision of services, in which the share of expenses in the proceeds is small, therefore, it is not profitable for them to switch to the simplified tax system of 15%.
According to the tax base for the simplified tax system Income
But first, how on a simplified 6% calculate tax payable... This is stated in article 346.15 of the Tax Code of the Russian Federation. To do this, they take into account income from the sale of goods (works, services), as well as many non-operating income. Incomes that are not taken into account when calculating the single tax on the simplified tax system are given in article 251 of the Tax Code of the Russian Federation.
As for expenses, they are not taken into account at all for the Income option. Tax at a rate of 6% is charged on all income of an entrepreneur received from activities on the simplified tax system. Where did the sole proprietor's right to reduce tax payments come from then? This is also stated in the Tax Code.
On the basis of which it is possible to reduce the single tax
The right of an individual entrepreneur to reduce the tax on the simplified tax system based on the norms of article 346.21 of the Tax Code of the Russian Federation. It states that taxpayers who have chosen “Income” as the object of taxation reduce the amount of tax and advance payments on it by the amount paid in the reporting period.
What amounts can be taken into account to reduce tax
So, we figured out why an individual entrepreneur on the simplified taxation system of 6% has the right to reduce tax payments. And now about what amounts can be taken into account for this.
Recall that every entrepreneur is obliged to transfer insurance premiums (so-called) for himself - for his pension and annual health insurance. Mandatory contributions for each year are established by tax code so they are known in advance. They are in this table:
But if an entrepreneur decides to pay for himself also social insurance contributions (for example, to receive), then since they are not mandatory, they cannot be taken into account to reduce the tax on the simplified tax system.
Thus, the amount by which the single tax can be reduced will be at least 32,385 rubles in 2018 if the individual entrepreneur transferred contributions on time.
In addition, entrepreneurs who have received an annual income of more than 300,000 rubles pay an additional pension contribution in the amount of 1% from the amount over this limit. So, if the individual entrepreneur's income for the year was 870,000 rubles, then the additional contribution is (870,000 - 300,000) * 1%) 5,700 rubles. An additional contribution can also be taken into account when calculating the tax payment.
How tax payments on the simplified tax system are reduced Income
Consider reduction of the simplified taxation system in the amount of insurance premiums in 2018 for individual entrepreneurs on the specific example... But first, about the timing of the payment of taxes and contributions.
The deadline for the payment of the single tax for individual entrepreneurs is April 30 of the year following the reporting year. For example, for 2018 the final tax must be paid no later than April 30, 2019. However, advance tax payments must be made during the year, which are then taken into account when calculating the annual tax.
Due dates for advance payments:
- according to the results of the first quarter - April 25;
- at the end of the half-year - July 25;
- based on the results of nine months - October 25.
Terms of payment of insurance premiums for individual entrepreneurs:
- mandatory pension and medical contributions- no later than December 31 of the current year;
- additional pension contribution - no later than July 1 of the next year.
An example of reducing the STS tax by the amount of insurance premiums:
Individual entrepreneur without employees on STS Income earned the following amounts:
- first quarter - 168,260 rubles;
- second quarter - 157,600 rubles;
- third quarter - 331,150 rubles;
- fourth quarter - 197,410 rubles.
In total, an income of 854,420 rubles was received for the year, i.e. tax at a rate of 6% will amount to 51,265 rubles. At the end of each reporting period, the entrepreneur must pay an advance payment (6% of income), but contributions were paid in installments every quarter:
- in the first quarter - 8,500 rubles;
- in the second quarter - 8,500 rubles;
- in the third quarter - 10,000 rubles;
- in the fourth quarter - 10,929 rubles.
As you can see, the individual entrepreneur paid contributions in the amount of 37,929 rubles: 32,385 rubles mandatory contributions and (854 420 - 300 000) * 1%) 5 544 rubles additional contribution. An additional contribution could be paid next year, but the individual entrepreneur decided to take it into account this year.
So, on April 25, the deadline for paying the first advance payment in the amount of 10 096 rubles (at the rate of 168 260 * 6%) comes. But given that the individual entrepreneur has already paid 8,500 rubles in the first quarter, the advance payment is reduced by this amount and only 1,596 rubles need to be transferred to the budget.
According to the accounting rules, tax payments on the simplified tax system are not calculated for each quarter, but on an accrual basis from the beginning of the year. We calculate the advance payment for the half-year: 325 860 * 6% = 19 552 rubles. We subtract the contributions paid for two quarters, and the advance for the first quarter: 19,552 - 17,000 - 1,596 = 956 rubles will remain to be paid.
Now we calculate the tax for nine months 657 010 * 6% = 39 421 rubles. We reduce this amount by all paid contributions and advance payments: 39,421 - 27,000 - 1,596 - 956 = 9,869 rubles. This is the balance of the nine months down payment.
It remains to calculate the tax for the year, taking into account all the contributions and advance payments: 854 420 * 6% = 51 265 - 37 929 - 1 596 - 956 - 9 869 = 915 rubles. In total, instead of 51,265 rubles of the calculated tax, the individual entrepreneur paid only 13,336 (1,596 + 956 + 9,869 + 915) rubles.
But what if the entrepreneur did not know about such an opportunity, so he paid advance payments in full, without reducing them for contributions, or the contributions were paid in one amount at the end of the year? In this case, it turns out overpayment of tax, which will be reflected in the annual declaration under the simplified taxation system. After submitting the declaration, you must contact your IFTS with an application for the return of the overpaid amount or offset it against future payments.
Reduction of tax on contributions 2018 with employees
We considered an example when an individual entrepreneur worked all year on his own, without involving personnel, therefore he reduced tax payments by the entire amount of contributions paid for himself. And how to reduce the tax on insurance premiums if the entrepreneur started working himself, and then hired workers? Or, on the contrary, employees were at the beginning of the year, but were later laid off? Here the FTS expresses an opinion not in favor of taxpayers.
The tax period for the STS for individual entrepreneurs is a calendar year. This means that even if the workers were temporarily with the entrepreneur during the year (for several months or days), then he is recognized as the employer for the whole year. That is, advance payments and tax at the end of the year can be reduced, but by no more than 50%. But at the same time, you can take into account not only insurance premiums for yourself, but also those that the individual entrepreneur transfers for his employees.
Thus, if an entrepreneur had employees at the beginning of the year and then dismissed, he will be able to reduce the tax by no more than 50% by the end of the year. And if there were no employees at the beginning of the year, and the individual entrepreneur reduced the advance payments by the entire amount of contributions paid, then at the end of the year it is necessary to recalculate the tax. So that the tax was reduced by no more than half.
We tried to tell as succinctly and clearly as possible what the 6% Income tax is reduced for and how it happens, but if you have any questions, we will be happy to answer them (we don’t wait for an answer 😉).
There are tax deductibles STS expenses(Article 346.21 of the Tax Code of the Russian Federation). These are payments related to:
- to compulsory medical insurance;
- pension provision;
- temporary disability insurance, with the exception of injury contributions and maternity benefits;
- sickness benefits (only the first 3 days of sick leave);
- expenses for voluntary medical insurance (subject to the norms of subparagraph 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
Insurance premiums are paid by legal entities and individual entrepreneurs from almost all payments to employees. And individual entrepreneurs without employees pay contributions (except for contributions to the Social Insurance Fund) only for themselves and in a fixed amount.
IMPORTANT! An individual entrepreneur pays contributions to the FSS for himself on a voluntary basis.
If the simplified person also pays the trade tax, then its amount is also deducted from the tax. At the same time, the part of the tax related specifically to the simplified taxation system is subject to reduction.
We reduce the "profitable" simplified tax system for insurance premiums correctly
Tax on STS-income can be reduced on insurance premiums paid in the period for which this tax is calculated (and even on those insurance premiums that were paid on account of past periods).
Let us explain with examples:
Example 1
In the 1st quarter of 2017, insurance premiums were charged in the amount of RUB 20,000. And they paid for them in the same quarter for 5,000 rubles. more (on account of payments for the 2nd quarter) - 25,000 rubles. To reduce the simplified tax system, you can put only 20,000 rubles, and 5,000 rubles. we will take it into account when calculating the tax for the six months.
Example 2
In the 1st quarter of 2017, the accrued insurance premiums amounted to RUB 10,000, and paid - RUB 12,000, of which RUB 2,000 was paid. - arrears for the 4th quarter of 2016. The entire amount of 12,000 rubles can be added to the deduction for the 1st quarter of 2017.
IMPORTANT! Do not forget the rule: we will reduce the 6% STS tax on those insurance premiums that relate to a simplified type of activity. If it is not possible to determine which contributions are related to the simplified tax system, they should be distributed in proportion to the income received from different types activities.
Example 3
The total amount of income of the individual entrepreneur was 100,000 rubles, of which according to the simplified taxation system 6% - 40,000 rubles, and 60,000 rubles. received by UTII. The amount of contributions allowed for deduction is 5,000 rubles. It is not possible to distribute the paid contributions between the applicable regimes.
For deduction according to the simplified tax system, you can take:
5 × 40/100 = 2,000 rubles.
What determines what amounts reduce the "income" tax
When the question arises as to what contributions reduce the STS tax by 6%, you need to figure out who will make the deduction.
If it is a legal entity or individual entrepreneur with employees, then the total amount of all expenses allowed for deduction cannot be more than 50% of the simplified taxation system. The same applies to fixed payments of individual entrepreneurs for themselves.
Example 4
The amount of the calculated tax for the 1st quarter of 2017 is 1,780 rubles, and the contributions paid are 2,300 rubles. Then the amount should be put to the decrease for the quarter:
1780 × 50% = 890 rubles.
And the budget should be paid:
780 - 890 = 890 rubles.
When an individual entrepreneur works alone, he has the right to apply the entire amount of fixed contributions to the deduction.
Example 5
The amount of the calculated STS-tax of individual entrepreneurs without employees for 2017 is 8,900 rubles, and the amount of payments to the Pension Fund and the Federal Medical Insurance Fund is 5,600 rubles.
Then the following is payable:
8900 - 5600 = 3300 rubles.
But if the amount of tax is less than the amount of contributions paid, for example, 5,000 rubles, and the contributions are 5,600 rubles, then the amount of contributions equal to the tax (5,000 rubles) will be reduced, and nothing needs to be paid to the budget.
The expenses for which it is allowed to reduce the tax on the “income” simplified taxation are given in Art. 346.21 of the Tax Code of the Russian Federation. In this case, one should take into account who applies the simplified special regime and what amounts of expenses allowed to decrease were paid in the period for which the simplified taxation system is calculated.