→ Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s. How to reduce the “imputed” tax on contributions - basic rules 1 to the individual entrepreneur’s pension fund on UTII

Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s. How to reduce the “imputed” tax on contributions - basic rules 1 to the individual entrepreneur’s pension fund on UTII

When receiving a certificate of registration of an individual entrepreneur, many choose UTII as the taxation system. This is the most simplified system that allows you to conduct business without carrying out strict tax accounting. The tax is calculated in relation to imputed income. What about the Pension Fund and the Compulsory Medical Insurance Fund? Today we will tell you what insurance premiums an individual entrepreneur must pay for UTII and within what time frame?

To the Pension Fund

The calculation of insurance contributions to the Pension Fund in 2018 is not tied to the minimum wage, as before. The law sets the amount of the contribution - 26,545 rubles.

This contribution is considered fixed and is paid by all entrepreneurs applying UTII in 2018, regardless of income.

If the annual imputed income of an individual entrepreneur exceeds 300,000 rubles, then another 1% is paid to the Pension Fund from the amount exceeding the income. The calculation is as follows: (annual imputed income - 300,000) x 1%. Moreover, the calculated amount should not exceed 212,360 rubles.

Consequently, the total maximum amount of insurance contributions to the Pension Fund is 238,905 rubles, that is, 26,545 + 212,360, and the minimum is 26,545 rubles.

Payment of the fixed part for 2018 is made until 01/09/2019, and 1% - until 04/03/2019.

To make calculations, you need to contact the Pension Fund at the place of registration and receive the relevant details and calculation of 1% (if necessary). The entrepreneur does not submit income reports to the Pension Fund; all information to the funds comes from the Federal Tax Service.

Please note the following point. If an entrepreneur, then he has the right to reduce the amount of UTII by the amount of contributions paid to the funds. Moreover, the deduction should not exceed 50% of the UTII amount (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

If an entrepreneur is not an employer, then he has the right to reduce the amount of UTII by the amount of contributions paid to the funds.

In the Compulsory Medical Insurance Fund

The amount of insurance contributions to the Compulsory Medical Insurance Fund is determined as a fixed amount of 5,840 rubles. This amount is paid by all individual entrepreneurs who use UTII, regardless of income; there are no additional calculations here.

Payment for 2018 must be made before 01/09/2019. All necessary details can be obtained from the Pension Fund at the place of registration.

This amount can be included in the deduction for UTII (which we wrote about above), but please note that the deduction, as with the Pension Fund, applies only if the contributions are paid and do not exceed 50% of the UTII amount (clause 2 Art. 346.32 of the Tax Code of the Russian Federation).

In the FSS

These contributions are not mandatory for the entrepreneur, but then he will not be able, if necessary, to apply for and receive temporary disability benefits, maternity benefits, child care benefits up to 1.5 years old, and many other payments.

If an individual entrepreneur, in the course of his activities, decides to take out voluntary insurance with the Social Insurance Fund, he needs to contact the fund at the place of registration, fill out an application and submit the necessary documents (the list of forms can be found in the Social Insurance Fund). After registration, the individual entrepreneur will pay a fixed annual fee of 2,714.4 rubles.

In conclusion, we draw your attention to the fact that the absence of entrepreneurial activity does not give an individual entrepreneur the right not to pay fees “for himself”. Payment of amounts to funds for employees is made from the calculated payroll. If it is missing, contributions are not paid, but zero reporting is required to be submitted to the funds.

The Tax Code calls the payers of insurance premiums (IC) business entities - enterprises and entrepreneurs who are obliged to charge and transfer them, they are also called policyholders. But also SV payers are individuals. persons who do not have the status of an entrepreneur.

Another category of payers are persons engaged in private legal practice (notaries, lawyers). An individual entrepreneur has a dual status: being an employer, he is obliged to provide medical, social and pension insurance not only to employees, but also to himself. The calculation and payment of mandatory and optional contributions by entrepreneurs raises a lot of controversy.

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Many people believe that an entrepreneur who does not conduct business has no profit and therefore does not have to pay the mandatory SV. But the legislator proceeds from other principles, believing that a citizen is listed in the state register of individual entrepreneurs (USRIP) regardless of the presence or absence of profit.

An individual entrepreneur who has no profit and does not maintain a financial record, in fact, according to the documents, does not terminate it and is not deregistered. But no one is stopping him from withdrawing and then registering again. Therefore, the legislator argues that the obligation to pay mandatory contributions for individual entrepreneurs arises from the moment they receive status and cannot be related to the implementation of financial management.

When registering or during the work process, an individual entrepreneur has the right to choose UTII - a preferential system when it is not necessary to maintain strict tax and accounting records. The legislator exempted entrepreneurs who use the single tax on temporary income from paying some taxes, but they pay the mandatory SV, and optional ones - at will.

Depending on whether the individual entrepreneur has employees or not, the amount of accruals will differ, as well as the right to include contributions as expenses when calculating a single tax. In the absence of employees, the individual entrepreneur calculates contributions only for himself. But individual entrepreneurs must submit reports, even zero ones, to UTII.

What it is

Compulsory insurance includes contributions to the Pension Fund, Social Insurance Fund, and the Compulsory Medical Insurance Fund (Federal and territorial). An individual entrepreneur can transfer voluntary contributions to the Pension Fund of the Russian Federation to increase the funded part of his and his employees’ pensions, as well as to the Social Insurance Fund.

The procedure for calculating and paying contributions is regulated by the Tax Code, Ch. 34, which states that the following are subject to compulsory insurance:

  • pension;
  • medical;
  • social in case of VNT and motherhood.

The exception is the cases specified in the Tax Code, in Art. 430, when activities are temporarily not carried out, for example:

  • period of military service upon conscription;
  • child care (up to 1.5 years old, disabled);
  • looking after an elderly close relative;
  • living with a spouse liable for military service at the place of military service or abroad to work in a diplomatic mission or consulate of the Russian Federation for no more than 5 years.

If an individual entrepreneur has the right to a benefit, but income from the business is still received, then the contribution will have to be paid on a general basis.

Existing options

Individual entrepreneurs on UTII can calculate SV:

  • not having workers, it means only for yourself;
  • having employees.

In different cases, accrued and paid contributions can be included in the expenses of the individual entrepreneur, but it plays an important role whether the entrepreneur uses only UTII, or combines preferential treatment with another. The legislator indicates that from the moment a citizen registers as a taxpayer, indicating certain, in accordance with, he will be able to apply for registration as a taxpayer under UTII. This moment can occur at the beginning of business development or during.

After the application has been accepted and he has received a notification from the tax office that he has become a taxpayer, he automatically becomes an insured, and therefore a payer of mandatory insurance premiums, regardless of which tax regime he has chosen.

Moreover, he will have to separately notify all funds about registration as a taxpayer and submit an application for registration with the attached documents. If UTII was chosen during entrepreneurial activity, i.e. after a while, it will be enough to submit an application only to the tax office. She will independently notify the Funds that the tax regime of the policyholder has changed.

Self-reliance

Individual entrepreneurs calculate contributions in any case, and in the absence of employees - only for themselves. It is mandatory for individual entrepreneurs to pay contributions to the Pension Fund and the Compulsory Medical Insurance Fund for themselves, without having employees.

Entrepreneurs using UTII cannot necessarily pay contributions to the Social Insurance Fund for themselves if they do not have other employees. Therefore, they will have to take all risks associated with illnesses and injuries upon themselves, or take out insurance on a voluntary basis if available or.

But even in this case, restrictions await them:

  • payment in case of VNT can be received from the year following the year of concluding a voluntary agreement with the Social Insurance Fund;
  • contributions must be calculated based on the minimum wage, which significantly reduces the amount of benefits in the event of a labor accident, and even more so for pregnancy and childbirth.

Contributions are calculated for compulsory medical insurance and compulsory health insurance according to the formula:

1 minimum wage x 12 months x ST

Compulsory medical insurance contributions, for example, for all entrepreneurs are a fixed amount - 4590.00 rubles. Contributions are paid by entrepreneurs, as convenient for them, every month or quarter, in a lump sum, but it is more expedient to do this quarterly.

Savings for employees

Starting from 2019, the legislator allowed individual entrepreneurs on UTII to reduce the amount of the single tax on SV paid for themselves and employees. But the deduction should not be more than 50% of the calculated UTII, and contributions must be paid in the reporting quarter. Therefore, having employees, an entrepreneur saves on taxes that must be paid to the budget.

Insurance premiums of individual entrepreneurs for UTII are included in expenses that reduce the amount of income. Income from individual entrepreneurs on UTII is considered not actual, but estimated, which is calculated by the Tax Service taking into account data for previous tax periods.

The case with the Pension Fund

The amount of contributions to compulsory pension insurance depends on the annual income of the entrepreneur.

They are calculated according to the formula:

  • 1 minimum wage x 12 months x 26.0% = 23,400.00 rub. (when the income of an individual entrepreneur is no more than 300 thousand rubles per year);
  • 1 minimum wage x 12 months x 26.0% + income over 300 thousand rubles. x 1% (for individual entrepreneurs’ income that is more than 300 thousand rubles per year).

In the PF, an entrepreneur cannot pay more than 187,200.00 rubles for himself, which is the upper limit for paying SV. Formulas are presented to calculate the contributions that an individual entrepreneur can pay for himself.

Hired personnel

When an individual entrepreneur also works as an employer, i.e. he has hired workers, then, in addition to the self-employed, he will have to pay for them.

To calculate the size of the insurance policy, it is necessary to apply other insurance rates (IT):

  • 22% for PF;
  • 5.1% for the Compulsory Medical Insurance Fund;
  • 2.9% for Social Insurance Fund (employees – residents of the Russian Federation);
  • 1.8% for Social Insurance Fund (employees are non-residents or work under a patent);
  • 0.2% for Social Insurance Fund (for insurance against industrial injuries).

If an individual entrepreneur is registered with another individual entrepreneur as a hired employee, then his employer pays for him the self-employment benefits accrued to the payroll. But this does not free the entrepreneur himself from paying contributions for himself.

Combination with simplified tax system

If an individual entrepreneur combines two preferential regimes, then it is necessary to consider for what activity the employees were hired.

If employees are hired for activities:

  • which falls under UTII and there are none in the “simplified tax system”, then the tax according to the simplified tax system is reduced by the entrepreneur’s personal income for himself, and according to UTII only to half the amount of contributions calculated for the payroll;
  • falls under the simplified tax system, then the tax under this regime can be reduced to half on the SV for employees, and the “imputed” tax on the contributions of the entrepreneur for himself.

In this case, individual entrepreneurs are required to keep records separately for two tax regimes (Tax Code, Article 346.18) and separately for expenses and income.

How it was before 2019

Federal Law No. 212 (07/24/09) on insurance premiums was in force until 2019. According to it, entrepreneurs who did not make payments to employees, i.e. there were none, paid contributions only for themselves, the amount of contributions was established by Art. 14. Contributions for employees of the individual entrepreneur should have been transferred according to the tariffs specified in Art. 58.2.

With the reduction in the size of UTII by the amount of SV until 2019, a not entirely clear situation developed, which can be considered using the table:

This provision, for example, ran counter to the simplified tax system, where it was allowed to reduce the amount of “simplified” tax by the entire amount of the SV, i.e. for oneself and for employees. From this situation it followed that individual entrepreneurs using “imputation” and “simplified” work under unequal conditions.

Available operations

The single tax can be reduced due to the contributions paid, but for this it is necessary to comply with certain conditions.

Fixed size

The tax period for “imputation” is a quarter, UTII is calculated based on its results. The opportunity to reduce the single tax by the amount of fixed SV for yourself appears if you pay them every quarter. This must be done before submitting your tax return, by the 20th. If, for example, after calculation it turns out that the amount of contributions to the Funds is much greater than UTII, then the tax may not be paid at all.

When an individual entrepreneur pays contributions for himself only once a year, he only increases the tax burden, because deductions can only be applied in those periods when payments were made. If, for example, contributions were paid at the beginning of the year, then it will be possible to reduce UTII only in the 1st quarter.

How can you reduce

General conditions when it is possible to reduce the size of UTII include:

  • the single tax itself can be reduced, and not the size of the tax base or imputed income;
  • the amount of the deduction in the reporting period directly depends on payments to individuals under employment and civil contracts;
  • deductions must be made in those quarters in which contributions were paid, regardless of the periods for which they were paid;
  • in the absence of employees, UTII is reduced by 100% by the amount of contributions that the individual entrepreneur paid for himself;
  • if there are employees, UTII is reduced by 50% by the amount of contributions paid for them and for yourself;
  • the single tax is reduced only by the amount of contributions paid for the period in which the individual entrepreneur was the “imputed” person.

There are various ways to reduce the single tax at the expense of SV:

When there are no workers It is best for individual entrepreneurs to make payments for themselves quarterly. If it turns out that by the end of the year the amount of income exceeds 300 thousand rubles, then to the accrued contributions for yourself you must add 1% of income that exceeds the specified rate of return. The amount of 1% can be distributed over two payments, one paid at the end of the year so as to reduce the amount of UTII to zero. Another can be paid in the 1st quarter of next year and reduce the size of UTII.
When there are workers Make mandatory payments for employees on a monthly basis in order to reduce the single tax quarterly. Then, at the end of the year, pay the entire amount of individual entrepreneur contributions for yourself in one payment. Additionally, at the end of the year, you will have to calculate a contribution of 1% to the Pension Fund for income over 300 thousand rubles. If desired, it can be transferred at the end of the year or in the 1st quarter of the next.

Contributions that an individual entrepreneur pays voluntarily do not participate in deductions. For example, we can consider the situation. For the 1st quarter, the amount of imputed tax for individual entrepreneurs amounted to 30 thousand rubles. In the same period, his contributions amounted to 9 thousand rubles. (for yourself) and 10 thousand rubles. (for employees).

The total amount of SV received by the budget is 19 thousand rubles. But imputed income can be reduced by no more than 50% (1/2), and 19 thousand rubles. in relation to 30 thousand rubles. there will be more. Therefore, for the 1st quarter, the individual entrepreneur is obliged to pay a single tax in the amount of: 30 thousand rubles. x 50% = 15 thousand rubles.

Deadlines for payment of insurance premiums for individual entrepreneurs on UTII

Entrepreneurs need to know how to pay various fees. For example, if income does not exceed 300 thousand rubles, then the individual entrepreneur pays contributions for himself until December 31. The legislator has no concept of quarterly payments, but an individual entrepreneur can independently divide the annual amount of contributions and pay them every quarter for convenience. This will give him the opportunity to reduce the single tax quarterly by the entire amount of contributions.

If desired, before December 31, he can pay the entire amount of mandatory payments once a year. An entrepreneur needs to independently develop a policy for paying for fixed SVs. Of course, it is better to pay the bulk of contributions when maximum income is expected.

The UTII declaration cannot be submitted with zero indicators, regardless of the presence or absence of income. The single tax payer is expected to pay at the end of each quarter. The tax is calculated using a special formula, which means the data is entered into.

The amount of contributions in the amount of 1% of annual income that exceeds 300 thousand must be paid before March 31 of the year following the reporting year. This means that it can be paid in the last quarter of the reporting period or in the 1st quarter of the next one.

Responsibility

Since the beginning of 2019, the legislator has changed the liability for late reporting and late submission of reports if:

  • the report was not submitted within the established time frame, then the violator will pay a fine of 5% of the amount that he did not pay on time for each month (full or incomplete), the minimum fine is 1 thousand rubles, and the maximum is 30% (TC, Art. . 119, paragraph 1 - );
  • accounting was grossly violated or underestimated, then the fine should be 20% of unpaid contributions, minimum 40 thousand rubles. (NC, Art. 120, paragraph 3 - );
  • there was an incomplete payment or non-payment of contributions for various reasons, then the individual entrepreneur will pay penalties of 20% of the amount not received by the budget (TC, Art. 122, clause 1 -);
  • a case of deliberate non-payment of SV has been identified, you will have to pay 40% of the unpaid amount (NC, Art. 122, clause 3);
  • If false or incomplete information was submitted to the Pension Fund on time, then for each insured person in respect of whom violations were identified, you will have to pay 500 rubles. (Federal Law No. 27, Article 17).

To calculate UTII tax payments, you can use a free online calculator directly on this website.

What is UTII

The single tax on imputed income is a special tax regime that can be applied by individual entrepreneurs and organizations in relation to certain types of activities.

Note: unlike the simplified tax system, for UTII the actual income received does not matter. The tax is calculated based on the amount of estimated income, which is established (imputed) by the state.

A feature of UTII, like any other special regime, is the replacement of the main taxes of the general taxation system with one - a single one. The following are not subject to payment at imputation:

  • Personal income tax (for individual entrepreneurs).
  • Income tax (for organizations).
  • VAT (except for export).
  • Property tax (except for objects for which the tax base is determined as their cadastral value).

Who has the right to apply UTII

Individual entrepreneurs and organizations that meet certain conditions, in particular:

  • The number of employees does not exceed 100 people (until December 31, 2020, this limitation does not apply to cooperatives and economic societies whose founder is a consumer society or union).
  • The share of participation of other organizations is no more than 25%, with the exception of organizations whose authorized capital consists of contributions from public organizations of disabled people.

Who cannot apply UTII

  • Organizations and individual entrepreneurs whose employees exceed 100 people.
  • Organizations in which the share of participation of other organizations does not exceed 25%, with the exception of a number of institutions listed in paragraph 2 of paragraph 2.2 of Art. 346.26 Tax Code of the Russian Federation.
  • Individual entrepreneurs and organizations operating under simple partnership or trust management agreements.
  • Individual entrepreneurs and organizations providing leasing services for gas and gas filling stations.
  • Educational, health and social welfare institutions providing catering services.
  • Organizations classified as the largest taxpayers.

The criteria for classifying an organization as a major taxpayer are established by Order of the Federal Tax Service of Russia dated May 16, 2007 N MM-3-06/308@. There are 2 categories of largest taxpayers: regional and federal levels.

Regional organizations include those that meet the following conditions:

  • The annual income ranges from 2 to 20 billion rubles.
  • The average number of employees is not less than 50 people.
  • Assets range from 100 million rubles. up to 20 billion rubles, or the total amount of accrued taxes and fees is from 75 million rub. up to 1 billion rubles

The largest taxpayers at the federal level include organizations:

  • The total volume of accrued taxes is not less than 1 billion rub. For organizations providing communication and transport services, the amount of taxes must exceed 300 million rubles.
  • The total income exceeds 20 billion rubles.

Separate criteria have been established for organizations of the military-industrial complex, strategic enterprises and companies.

If there is a license, the largest taxpayers include credit organizations, insurance companies (providing insurance, reinsurance, mutual insurance), securities market participants, insurance brokers, organizations engaged in pension insurance and security activities.

Note: an organization that applies special tax regimes cannot be classified as the largest taxpayer.

note, the bill of June 2, 2016 extended the validity of UTII until 2021. Subsequently, this taxation regime is planned to be abolished altogether.

Types of activities falling under UTII

Classifier of types of activities for which the use of UTII is provided

In each municipality, local authorities independently decide for which types of activities taxpayers have the right to switch to UTII. Therefore, depending on the subject, this list may change. The list of activities subject to imputation is indicated in the regulatory act of local authorities.

Note: in a number of regions, for example, in Moscow, UTII has not been established.

Transition to UTII in 2019

To switch to UTII it is necessary within 5 days, after starting the activity, fill out an application in 2 copies (for organizations - UTII form-1, for individual entrepreneurs - UTII form-2) and submit it to the tax service.

The application is submitted to the Federal Tax Service at the place of business, but in the case of providing services such as:

  • Delivery or peddling retail trade.
  • Advertising on vehicles.
  • Provision of motor transport services for the transportation of passengers and goods

An application for the transition to UTII must be submitted by organizations at their location, and individual entrepreneurs at their place of residence.

If the activity is carried out in several places of one city or district (with one OKTMO), then there is no need to register as a UTII payer with each tax service.

During 5 days After receiving the application, the tax service must issue a notification confirming the registration of the individual entrepreneur or organization as a payer of UTII.

Conditions for the transition to switch to UTII in 2019

  • The number of employees is less than 100 people.
  • The share of participation of other organizations is no more than 25%.
  • An organization or individual entrepreneur does not belong to entities that are prohibited from using UTII (clause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation).
  • UTII has been introduced in the territory in which the activity is planned.

Calculation of UTII tax in 2019

A single tax on imputed income in one month calculated using the following formula:

UTII = Basic profitability x Physical indicator x K1 x K2 x 15%

Basic yield is established by the state per unit of physical indicator and depends on the type of business activity.

Physical indicator Each type of activity has its own (usually the number of employees, square meters, etc.).

Table 1. Basic profitability and physical indicators by type of UTII activity

K1– deflator coefficient. Its value is established for each calendar year by the Ministry of Economic Development of Russia. IN 2019 this coefficient is equal K1 = 1.915.

K2– correction factor. It is established by municipal authorities in order to reduce the amount of UTII tax for certain types of activities. You can find out its meaning on the official website of the Federal Tax Service (select your region at the top of the site, after which a legal act with the necessary information will appear at the bottom of the page in the “Features of regional legislation” section).

note, from October 1, 2015, local authorities in the regions received the right to change tax rate UTII. The range of values ​​ranges from 7.5 to 15 percent, depending on the category of taxpayer and type of business activity.

Calculation of UTII tax for the quarter

To calculate UTII for the quarter It is necessary to add up the tax amounts by month. You can also multiply the tax amount for one month by 3 , but only on the condition that the physical indicator did not change during the quarter (the new value of the indicator must be taken into account when calculating, starting from the same month in which it changed).

Calculation of UTII tax for less than a month

To calculate UTII for less than a month, it is necessary to multiply the tax amount for the whole month by the number of actual days of activity for the month and divide by the number of calendar days in the month.

Calculation of UTII tax for several types of activities

If you have several types of activities falling under UTII, then the tax for each of them must be calculated separately, after which the resulting amounts must be added up. If the activity is carried out in different municipalities, then the tax must be calculated and paid separately for each OKTMO.

How to reduce UTII tax

  • Individual entrepreneurs without employees can reduce 100% UTII tax on the amount of fixed payments paid for yourself in the tax period (quarter). Individual entrepreneurs independently choose the most convenient schedule for paying insurance premiums for themselves (the main thing is that the entire amount is paid on time within the calendar year, i.e. from January 1 to December 31).

    note, that in accordance with Letter of the Ministry of Finance of Russia dated January 26, 2016 No. 03-11-09/2852, tax collectors were allowed to reduce the tax on insurance premiums paid in another quarter, provided that they were paid before submitting the declaration for the past reporting period. For example, an individual entrepreneur can reduce the tax for the 1st quarter for contributions paid before April 20 (the deadline for submitting reports for the 1st quarter).

    Also, if insurance premiums were paid for one tax period in another (for example, for the 4th quarter of 2018 in the 1st quarter of 2019), they can also be taken into account when calculating the tax for the 1st quarter of 2019. (Letter dated March 29, 2013 No. 03-11-09/10035).

  • Individual entrepreneurs and organizations with employees may be reduced to 50% tax on the amount of insurance premiums paid for employees and fixed contributions for oneself (IP).

    Note: changes to art. 346.32 of the Tax Code of the Russian Federation, providing individual entrepreneurs with the opportunity to reduce the tax on contributions for themselves if they have hired personnel, came into force on January 1, 2017. Until 2017, individual entrepreneurs making payments to their employees did not have the right to reduce the tax on insurance premiums for themselves.

    The 50% tax reduction limit for individual entrepreneurs applies only to those quarters in which he had employees.

  • Individual entrepreneurs on UTII can take into account the costs of purchasing and installing an online cash register in the amount of 18,000 rubles. when calculating tax. In order to receive this benefit, an individual entrepreneur must register an online cash register in the period from February 1, 2017 to July 1, 2019, and if the individual entrepreneur provides catering services and conducts retail trade with employees, then the cash register must be registered from February 1, 2017 to July 1, 2018.

    note that in order to receive a deduction, these expenses should not be taken into account earlier under other taxation systems.

    Benefit amount – 18,000 rub. for each cash register.

An example of calculating UTII tax with a reduction for insurance premiums

Initial data

Let’s assume that in 2019, individual entrepreneur V.M. Antonov. provided shoe repair services in Balashikha (Moscow region).

Basic yield 7500 rub.

The physical indicator for shoe repair services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 2 .

Coefficient K1 in 2019 it is equal to 1,915 .

Coefficient K2 for this type of activity in Balashikha is equal to 0,8 .

Monthly IP Antonov V.M. paid insurance premiums for his employee. In total he paid 86,000 rub.(1st quarter: 20,000 rubles, 2nd quarter: 23,000 rubles, 3rd quarter: 22,000 rubles, 4th quarter: 21,000 rubles)

For myself IP Antonov V.M. paid fixed insurance premiums in 2019 in the amount of RUB 36,238

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 2 x 1.915x 0.8 x 3 months x 15% = RUB 10,341

The resulting tax amount can be reduced by insurance premiums paid for the employee and fixed contributions for yourself, but no more than 50% .

Thus, IP Petrov V.M. in each quarter it will be necessary to pay RUB 5,171(RUB 10,341 x 50%).

An example of calculating UTII for individual entrepreneurs without employees

Initial data

In 2019, Ivanov A.A. provided veterinary services in Smolensk.

Basic yield for this type of activity is 7500 rub.

The physical indicator for veterinary services is the number of employees (including individual entrepreneurs). Throughout the year physical indicator did not change and was equal 1 (IP itself).

Coefficient K1 in 2019 it is equal to 1,915 .

Coefficient K2 for this type of activity in Smolensk is equal to 1 .

Quarterly Ivanov A.A. paid insurance premiums for himself. In total he paid RUB 36,238(9,059.5 rubles each quarter).

Tax calculation

Since the physical indicator did not change throughout the year, the tax in each quarter will be calculated the same way: 7,500 rubles. x 1 x 1.915 x 1 x 3 months x 15% = RUR 6,463

Since the amount of insurance premiums paid exceeds the calculated amount of tax, IP Petrov V.M. You don’t have to pay anything at the end of the quarter (6,463 rubles – 9,059.5 rubles = 0 rubles)

An example of calculating UTII for an individual entrepreneur without employees when paying insurance premiums in another tax period

Initial data

In the 1st quarter of 2019 Sergeev A.A. provided services for repair, maintenance and washing of motor vehicles in the city of Pushkino, Moscow region.

Basic yield for this type of activity is 12,000 rub.

The physical indicator is number of employees (including individual entrepreneurs).

Coefficient K1 in 2019 it is equal to 1,915 .

Coefficient K2 for this type of activity in Pushkino is 1 .

In the 1st quarter of 2019, Sergeev paid insurance premiums for himself for the 4th quarter of 2018 and the 1st quarter of 2019 in a total amount of 17,155.7 rubles. (8,096.2 rubles for the 4th quarter of 2018 and 9,059.5 rubles for the 1st quarter of 2019).

Tax calculation for the 1st quarter of 2019

12,000 rub. x 1 x 1.915 x 1 x 3 months x 15% = RUB 10,341

The resulting tax amount can be reduced by the insurance premiums paid for yourself in full.

Thus, IP Sergeev A.A. for 1st quarter you will need to pay RUB 1,281(RUB 10,341 – 9,059.5).

Deadlines for paying UTII tax in 2019

The tax period for UTII is a quarter.

Deadlines for paying UTII in 2019

Note: in 2019, tax payment deadlines do not fall on holidays and weekends, and therefore are not shifted, but the deadline for paying UTII for the 4th quarter falls on a weekend (Saturday), which is why it is postponed to January 27, 2020.

Tax must be paid quarterly on time until the 25th first month of the next quarter.

Tax accounting and reporting UTII

Accounting for physical indicators

All individual entrepreneurs and organizations on UTII are required to keep records of physical indicators. The code does not regulate in what form this should be done, so all the so-called “UTII Books”, which are strongly recommended by tax officials, illegal. Especially if they contain sections such as “Income”, “Expenses”, etc.

However, in any case, it is necessary to take into account physical indicators, therefore, if the cost of such a book is acceptable (the fine for its absence is from 500 to 700 rubles), it may be worth purchasing it. But, at the same time, it is important to remember that it is necessary to conduct only taking into account physical indicators, all other information on income and expenses does not need to be entered there.

Tax return

The tax period for UTII is a quarter.

By results of each quarter, not later 20th the first month of the next quarter, all individual entrepreneurs and organizations on UTII are required to submit a tax return.

Deadlines for submitting UTII declarations in 2019

Note: due to the fact that the deadlines for submitting the UTII declaration for the 1st, 2nd and 3rd quarter of 2019 fall on weekends (April 20 and July 20 are Saturdays, and October 20 is Sunday), they are postponed to the first working day - 22 April, July 22 and October 21 respectively.

Accounting and reporting

Individual entrepreneurs using UTII are not required to submit financial statements and keep records.

Organizations on UTII, in addition to filing a tax return and recording physical indicators, are required to keep accounting records and submit financial statements.

Accounting statements for different categories of organizations vary. In general, it consists of the following documents:

  • Balance sheet (form 1).
  • Statement of financial results (form 2).
  • Statement of changes in capital (Form 3).
  • Cash flow statement (form 4).
  • Report on the intended use of funds (form 6).
  • Explanations in tabular and text form.

Learn more about financial statements

Cash discipline

Organizations and individual entrepreneurs carrying out operations related to the receipt, issuance and storage of cash (cash transactions) are required to comply with the rules of cash discipline.

Learn more about cash discipline.

note, since 2017, all individual entrepreneurs and organizations carrying out settlements using cash and electronic means of payment (with some exceptions) have switched to online cash registers. For individual entrepreneurs on UTII, this will need to be done a little later, namely, no later than July 1, 2019.

Additional reporting

Combining UTII with other tax regimes

Note: simultaneously engage in the same type of activity under different tax regimes it is forbidden. In addition to this, it is necessary apart for each taxation system, maintain tax records (property, liabilities, business transactions), submit reports and pay taxes.

Separate accounting for UTII

When combining tax regimes, it is necessary separate income and expenses for UTII from income and expenses for other types of activities. As a rule, there are no difficulties with the division of income. In turn, the situation with expenses is somewhat more complicated.

There are expenses that cannot be clearly attributed either to UTII or to other activities, for example, the salaries of employees who are engaged in all types of activities at the same time (director, accountant, etc.). In such cases, costs are necessary divide into two parts proportionally income received on an accrual basis from the beginning of the year.

Loss of the right to use UTII

An organization and individual entrepreneur loses the right to use UTII if at the end of the tax period (quarter) the average number of employees exceeded 100 people, as well as if the share of participation of other organizations was more than 25%.

If an organization and individual entrepreneur use only UTII, then if they lose the right to imputation, they are automatically transferred to the general taxation regime from the quarter in which the violations were committed.

If, along with UTII, you use the simplified tax system, then if you lose the right to imputation, you will automatically be transferred to the simplified tax system as the main tax regime. In this case, re-submitting an application for transition to the simplified tax system is not required.

Transition to another tax regime

It is possible to switch from UTII to a different taxation regime only from the next year, with the exception of the case when an individual entrepreneur or organization ceases to be a payer of the imputed tax. In this case, the payer can switch, for example, to the simplified tax system, from the month when the imputed activity was terminated.

Deregistration of UTII

An application for deregistration must be drawn up within 5 days from the date of termination of activity on UTII in 2 copies (for organizations - UTII form-3, for individual entrepreneurs - UTII form-4) and submit it to the tax service.

Within 5 days after receiving the application, the Federal Tax Service must issue a notification confirming the deregistration of the individual entrepreneur or organization as a UTII payer.

Frequently asked questions about the use of UTII

What is considered the date of commencement of activities on UTII? The date of the lease agreement, the date the store opened, or the date of first income?

The start date of business is the day the first income is received. Thus, when submitting an application to switch to UTII, the report must be kept from the date of receipt of the first income, and not from the conclusion of a lease agreement or the signing of an acceptance certificate for the premises.

Is there a revenue limit for UTII, such as for the simplified tax system or a patent?

There is no revenue limit on UTII. This is the main difference between UTII and other special regimes.

Can an individual entrepreneur engaged in retail trade enter into agreements with foreign companies?

The Tax Code does not establish any restrictions on retail trade with foreign companies for the purpose of applying UTII. If the conditions of this type of activity are met (namely retail, not wholesale trade), the individual entrepreneur has the right to conduct foreign economic activity, being a payer of UTII.

Does an individual entrepreneur on UTII have the right to provide services for the transportation of passengers and cargo to legal entities?

In accordance with subparagraph 5 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, the taxation system in the form of a single tax on imputed income for certain types of activities can be applied to business activities in the provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs with on the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services.

The number of motor vehicles available under the right of ownership or other right (possession, use and (or) disposal) should be understood as the number of motor vehicles, but not more than 20 units, intended for the provision of paid services for the transportation of passengers and goods held by taxpayers on the balance sheet, or leased (received), including under leasing and sublease agreements.

Article 346.27 of the Tax Code of the Russian Federation defines that vehicles include motor vehicles intended for transporting passengers and goods on roads (buses of any type, cars and trucks). Vehicles do not include trailers, semi-trailers and trailers.

Relations in the field of provision of motor transport services are regulated by the chapter “Transportation” of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

Paragraph 1 of Article 784 of the Civil Code of the Russian Federation stipulates that the transportation of goods and passengers is carried out on the basis of a contract of carriage.

Pension Fund under UTII Gusarova Yulia Internet accounting “My Business” - calculation of contributions to the pension fund (PFR) under UTII.

UTII reduces the tax burden for certain types of business, exempting LLCs or individual entrepreneurs from paying VAT (except for VAT on imports), on profits, personal income tax on activities, property tax (except for the tax on real estate, the tax base for which is determined as their cadastral value). But the obligation to pay contributions to the UTII Pension Fund does not cancel.

Contribution rates to the Pension Fund for UTII

For insurers-employers (organizations and individual entrepreneurs), UTII insurance premium rates apply (general or reduced, subject to certain conditions).

In general, policyholders apply the following general tariffs to the Pension Fund of the Russian Federation for calculating insurance premiums in 2017:
- 22 percent - if the maximum base for calculating contributions does not exceed 796 thousand rubles. per employee per year;
- 10 percent - from payments exceeding the amount of 796 thousand rubles.
These tariffs apply to payments both to Russian citizens and to foreign citizens living or staying (with the exception of highly qualified specialists) in Russia.

At the same time, in relation to workers (on the basis of an employment or civil law contract) citizens from member states of the EAEU, the tariff and conditions for its application are applied that are in force on the territory of Russia in relation to payments to foreign citizens (temporarily residing or staying in Russia).

In addition, organizations and individual entrepreneurs transfer insurance contributions for employees to the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund under UTII at the following rates:

In the Federal Social Insurance Fund of Russia, within the limit set at 718 thousand rubles:
- 2.9 percent - in relation to payments in favor of Russian citizens and foreign persons residing in Russia (temporarily or permanently);
- 1.8 percent - from payments accrued to foreign citizens with the status of temporary residents (with the exception of highly qualified specialists).

In the FFOMS - 5.1 percent of the entire amount of payments to Russian citizens and foreign citizens living in Russia (with the exception of highly qualified specialists).
The maximum value of the taxable base for calculating insurance premiums for compulsory health insurance has not been established.

At the same time, in relation to workers (on the basis of an employment or civil law contract) citizens from member states of the EAEU, the tariffs for contributions to the Social Insurance Fund, the Federal Compulsory Medical Insurance Fund and the conditions for their application that apply to payments in favor of Russian citizens are applied;

Individual entrepreneurs and LLCs also transfer contributions for injury insurance for employees (the rate depends on the type of activity of the employer and is assigned by the Social Insurance Fund).

Contributions of individual entrepreneurs to UTII in the Pension Fund of the Russian Federation

In addition to contributions for employees (performers in some cases), an individual entrepreneur makes contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in a fixed amount for himself. The total amount of contributions varies depending on the amount of income; The threshold value for calculations is the amount of income of the entrepreneur in the amount of 300,000 rubles.

Calculation of a fixed payment for individual entrepreneurs to the Pension Fund of the Russian Federation with an income of up to 300,000 rubles. inclusive is made according to the formula:

PFR = minimum wage × ST × KM,

where the minimum wage is the minimum wage at the beginning of the year for which insurance premiums are paid (established from January 1, 2017 in the amount of 6,204 rubles);
ST - tariff of contributions for compulsory pension insurance (set at 26%);
KM - the number of calendar months in a year.

For example, in 2017, the amount of the fixed payment of individual entrepreneurs to the Pension Fund is:

Pension Fund = 6204 rubles/month. × 26% × 12 months. = 19,356.48 rub.

Calculation of a fixed payment to the Federal Compulsory Medical Insurance Fund for income up to 300 thousand rubles. inclusive is made according to the formula:

FFOMS = minimum wage × SV × KM,

where SV is the rate of contributions for compulsory health insurance (set at 5.1%).

For example, in 2016, the fixed payment of individual entrepreneurs to the FFOMS is:

FFOMS = 6204 rub./month. × 5.1% × 12 months. = 3796.85 rub.

The amount of the total fixed contribution (FFC) for individual entrepreneurs in 2017 with an income of 300 thousand rubles or less is:

FEV = PFR + FFOMS = 19,356.48 + 3796.85 = 23,153.33 rubles.

If income exceeds 300 thousand rubles, an individual entrepreneur is obliged, along with a fixed payment, to pay a contribution to the Pension Fund in the amount of 1% of income exceeding 300 thousand rubles.

At the same time, there is a restriction on the amount of contribution to the Pension Fund (PFRmax) of 8 times the minimum wage.

Thus, the maximum contribution to the Pension Fund for individual entrepreneurs on UTII in 2017 is:

Pension Fundmax = (minimum wage × 8) × ST × KM = (6204 rub./month × 8) × 26% × 12 months. = 154,851.84 rub.

Reporting to the Pension Fund under UTII

Payers of UTII are required to submit reports to the Pension Fund.

For employees of individual entrepreneurs and LLCs, they submit quarterly calculations in the RSV-1 Pension Fund form, information on personalized accounting and monthly information about insured persons in the SZV-M form (from the report for April 2017).

The deadline for submitting information to the Pension Fund in the form RSV-1 Pension Fund on paper is no later than the 15th day of the second month following the first quarter, half-year, nine months and calendar year. In electronic form - no later than the 20th day of the second month following the relevant period

Information on the SZV-M form is submitted no later than the 10th day of the month following the reporting period newly introduced on April 1, 2017.

Individual entrepreneurs operating under a special tax regime - UTII (single tax on imputed income) are required to pay fixed payments to the Pension and Medical Funds. Fixed payments of individual entrepreneurs on UTII in 2019 amount to 36,238 rubles, including for pension insurance - 29,354 rubles, for medical insurance - 6,884 rubles.

In 2018 fixed payments of individual entrepreneurs for compulsory pension insurance amounted to 26,545.00 rubles, for compulsory medical insurance 5,840.00 rubles.

In total, the individual entrepreneur paid 32,385.00 rubles in fixed contributions on UTII in 2018. The increase in the amount of fixed contributions in 2019 compared to 2018 will be 3,853 rubles. Compared to 2017, in 2018 the increase in fixed contributions was by 4,395 rubles. This is due to the fact that the calculation of fixed contributions until 2018 was based on the minimum wage established on January 1 of the accounting year. As of January 1, 2016, the minimum wage was 6,204 rubles, and as of January 1, 2017, the minimum wage was 7,500 rubles. Since 2019, the minimum wage is 11,280 rubles.

In 2019, fixed contributions are not calculated based on the minimum wage. The government sets a specific amount of fixed contributions. If they were calculated on the basis of the minimum wage, the amounts would be higher.

Individual entrepreneurs pay these amounts on UTII regardless of whether they have employees or not. Law of the Russian Federation No. 212-FZ allows the entrepreneur to decide for himself how and in what amounts to pay these fixed payments - one-time or in installments until the end of the reporting year.

Also, the legislation of the Russian Federation makes it possible to reduce the amount of UTII by the amount of the fixed payment paid to the funds.

In 2019, only individual entrepreneurs without employees have this opportunity to reduce the entire amount of paid fixed contributions:

Tax Code of the Russian Federation, Article 346.32, clause 2.1, paragraph 3: only individual entrepreneurs who do not have employees can reduce the amount of UTII by paid insurance premiums.

If the accrued amount of tax on imputed income for a certain quarter is less than the amount of fixed contributions paid in a given quarter, then the balance of fixed payments is not carried over to the next quarter. That is, it is impossible to reduce UTII by this balance in the next quarter.

The amount of the single tax can be reduced by the amount of the fixed contribution, provided that the amount of the fixed payment is transferred to both funds before the end of the quarter. That is, in order to reduce UTII for work in the first quarter, contributions to the funds must be transferred no later than March 31.

From January 1, 2017, individual entrepreneurs using hired labor have the opportunity to reduce UTII by insurance premiums paid both for employees and “for themselves.” But the 50% rule remains. In 2019, individual entrepreneurs with employees can reduce UTII by:

  • fixed insurance premiums “for yourself” without restrictions, but not more than 50% of the tax;
  • insurance premiums for employees, but not more than 50% of the tax.

In 2019, insurance premiums for yourself and for your employees will need to be transferred not to the funds, but to the tax office at the place of registration of the individual entrepreneur. In 2019, when calculating contributions, one must be guided by Chapter 34 of the Tax Code of the Russian Federation, which came into force on January 1, 2017.

Fixed payments for UTII: example of calculation in 2019

The amount of accrued single tax for the first quarter of 2019 was 20 thousand rubles. Until March 31, the individual entrepreneur paid for:

  • fixed contributions for yourself in the amount of 6,997.50 rubles;
  • contributions for hired workers 7,000.00 rubles;

Total paid 13,997.50. This is more than 50% of the tax (20,000 X 50%) = 10,000 rubles. Consequently, an individual entrepreneur can reduce the UTII tax for the 1st quarter by 10,000 rubles. There will be 10,000 rubles left to pay.

In addition to contributions calculated from the minimum wage, individual entrepreneurs on UTII must pay an additional contribution to pension insurance in the amount of 1% of the difference between the annual imputed income and 300,000 rubles.

But the amount of fixed contributions and additional contribution to the Pension Fund cannot exceed 8 times the amount of fixed contributions. Those. in 2018, an individual entrepreneur can pay no more than 234,832 rubles. (RUR 29,354 x 8) rubles in contributions for yourself.

EXAMPLE:

During 2019, the individual entrepreneur paid contributions to pension insurance in the amount established by the government for 2019 - 29,354 rubles.

The annual imputed income of the individual entrepreneur was 25,000,000 rubles, which is more than 300,000, so it is necessary to pay 1% of the excess:

(25,000,000 - 300,000) X 1% = 247,000 rubles.

The amount received is greater than the maximum payment, so the individual entrepreneur will pay the difference between the maximum amount and the previously listed fixed contributions:

234,832 - 29,354 = 205,478.00 rubles.

The material has been edited in accordance with changes in the legislation of the Russian Federation 04/17/2019

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