Insurance premiums for the simplified tax system in 2018-2019 are paid differently. The accrual options vary depending on who the payer is, what types of activities he is engaged in, and most importantly, for what period he calculates contributions. After all, in 2019, a lot has changed for simplified people. Read more about this in our article.

Who can work for the simplified tax system and do “simplified” workers pay insurance premiums?

The possibility of using the simplified taxation system (STS) is available to legal entities and individual entrepreneurs that meet certain restrictions established by Art. 346.12 Tax Code of the Russian Federation. These restrictions also include engaging in certain types of activities. At the same time, most existing types of activities can be transferred to the simplified tax system.

Read about the conditions for applying the simplified tax system in 2018-2019.

The presence of hired personnel in organizations and individual entrepreneurs allows them to be regarded as persons who pay remunerations and are obliged to pay insurance premiums from these remunerations (subparagraph 1, paragraph 1, article 419 of the Tax Code of the Russian Federation, article 3 of the law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ).

An individual entrepreneur may not have employees and, accordingly, will not pay remuneration to them. But he must also pay contributions (subclause 2, clause 1, article 419 of the Tax Code of the Russian Federation), although in a different order from that which applies to hired employees (Articles 421, 422, 430 of the Tax Code of the Russian Federation).

An individual entrepreneur with employees will have to pay contributions simultaneously on 2 grounds (clause 2 of Article 419 of the Tax Code of the Russian Federation):

• from the remuneration of these employees.

Read about whether an individual entrepreneur should register with the Pension Fund as a payer of contributions for employees. material .

Basic, additional and reduced rates of contributions under the simplified tax system

Among payers of contributions, including those using the simplified tax system, legal entities and individual entrepreneurs predominate, having employees and charging contributions at basic tariffs. These tariffs are established by Art. 426 of the Tax Code of the Russian Federation and provide for deductions in the amount of:

• 22% - for compulsory pension insurance (MPI) within the current maximum base, which beyond this limit is replaced by a rate of 10%;
• 2.9% (or 1.8% for non-residents) - for compulsory social insurance (OSS) for disability and maternity within the current limit base, which cease to accrue upon reaching this limit;
• 5.1% - for compulsory health insurance (CHI), the maximum base for which is not established, and they are accrued from all contributions subject to contributions.

If there are dangerous and harmful working conditions, additional ones are applied to the remuneration of employees working in such conditions, in addition to the basic tariffs in terms of compulsory health insurance. Their value depends on specific working conditions and can range from 2 to 14% (Articles 428, 429 of the Tax Code of the Russian Federation).

As for the reduced tariffs, for simplified tariffs for 2018-2019 they are set at the level (subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation):

• 20% - for OPS;
• 0% - on OSS for disability and maternity;
• 0% - for compulsory medical insurance.

However, since 2019 their use has been limited. Now only those using the simplified tax system have the right to count on them (Article 427 of the Tax Code of the Russian Federation):

• non-profit organizations (NPOs) operating in areas such as culture, science, education, sports, healthcare, social services (subclause 7, clause 1);
• charitable organizations (subclause 8, clause 1).

For this, by the way, there are certain conditions (clauses 7, 8 of Article 427 of the Tax Code of the Russian Federation), including the conduct of exactly the activity for which these organizations were created (non-profit, charitable), and for NPOs there is also a limit on the amount of income — at least 70% must come from income from non-profit activities.

In 2018, the list of beneficiaries also included legal entities and individual entrepreneurs carrying out types of activities, the list of which was contained in subsection. 5 p. 1 art. 427 Tax Code of the Russian Federation. At the same time, the share of income from their core activities should also be at least 70% of total income, and the amount of income for the year should not exceed 79 million rubles. But since 2019, the benefits for this category of payers have ended, and now they pay contributions on a general basis.

In terms of contributions for injury insurance, the amount of deductions will depend on the type of activity performed and will be determined by the level of danger for the employee established for this type (Article 21 of Law No. 125-FZ of July 24, 1998).

Read more about the amount of these deductions in the article “Contribution rates for compulsory social insurance against industrial accidents and occupational diseases depend on the type of economic activity” .

Contributions that an individual entrepreneur pays for himself

An individual entrepreneur working on the simplified tax system must pay contributions to compulsory medical insurance and compulsory health insurance (clauses 1, 6, article 430 of the Tax Code of the Russian Federation). The amount of contributions to compulsory pension insurance depends on the amount of income received by the individual entrepreneur, but not directly (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

So, with an income of up to 300,000 rubles. for the year, the annual amount of fixed insurance premiums (FIF) is equal to:

• in 2018 - 26,545 rubles;
• in 2019 - 29,354 rubles.

For an amount of income exceeding 300,000 rubles, an additional 1% must be paid to OPS, but the total amount of payments (including the fixed part) should not exceed 8 times the size of the FSV in the Pension Fund of the Russian Federation (for 2018 - 212,360 rubles and 234,832 rubles for 2019).

The individual entrepreneur's payment for compulsory health insurance is fixed and equal to (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation):

• in 2018 - 5,840 rubles;
• in 2019 - 6,884 rubles.

For periods (year and month) that turn out to be incomplete for an individual entrepreneur who began or completed activities in them, the calculation uses coefficients that take into account the share of months of activity in the total number of months in the year and a similar share of the number of days in the total number of days of the corresponding month (pp. 3, 5, Article 430 of the Tax Code of the Russian Federation).

Results

The use of the simplified tax system does not exempt either legal entities or individual entrepreneurs from paying insurance premiums. Contributions for both must be paid from payments in favor of employees. At the same time, the individual entrepreneur has the obligation to pay contributions for himself, regardless of whether he has employees. The procedure for determining the amount of contributions accrued for employees and individual entrepreneurs is different. For contributions to employees, three types of tariffs can be applied: basic, additional, reduced. The ability to use the latter has been limited since 2019.

Hello! In this article we will talk about insurance premiums for individual entrepreneurs on the simplified tax system.

Today you will learn:

1. What insurance premiums are paid by individual entrepreneurs using the simplified tax system;
2. How are contributions paid for individual entrepreneurs with and without employees?
3. How can you reduce the tax on the simplified tax system?

Benefits from using the simplified tax system

Regardless of whether the individual entrepreneur has employees or not, contributions to extrabudgetary funds must be made according to the generally accepted schedule. If employees are present in the activities of the individual entrepreneur, it means that payments are made for them and for themselves personally.

If, besides the owner, no one is employed in the individual entrepreneur, then contributions need to be paid only for one individual. Since the individual entrepreneur is his own employer and does not work for hire, he is obliged to provide himself with a pension or health insurance at his own expense. Failure to pay contributions is punishable by law in amounts equal to 20 to 40% (if the fact of intentional actions is proven) of the amount of overdue payments.

Since 2017, some amendments have been made to the Tax Code. In particular, a new chapter has appeared that transfers control over the payment of contributions to the tax service department. Now all payments are made to the tax authority, and not to funds. The only exception is payment for injuries at work. As before, we transfer it to the account of an extra-budgetary fund.

In connection with the introduced changes, and have changed. Instead of the first three digits 392 and 393, which designate the Pension Fund and Social Insurance Fund as the recipient of funds, respectively, you must indicate 182. This means that the money will go to the tax account.

Contributions are paid even if your individual entrepreneur does not receive income or, moreover, you receive losses. The fact obliges you to become a payer of mandatory payments, regardless of the financial condition of your activity.

Payment period

At the legislative level, the deadlines for paying contributions to extra-budgetary funds are strictly regulated. The individual entrepreneur is responsible for their failure to comply.

There are the following temporary restrictions on making payments:

• – until December 31 of the reporting year. Contributions can also be made in installments throughout the year or the entire amount can be paid at once;
• For individual entrepreneurs with staff - until the 15th day of the month following the month in which income was accrued to the employee;
• For individual entrepreneurs whose annual income exceeds 300,000 rubles, before July 1 of the year following the reporting year, it is necessary to additionally deposit an amount equal to 1% of the difference between actual income and 300,000 rubles.

If, during the course of its activities in the reporting year, an individual entrepreneur makes advance payments for insurance premiums, then by December 31 he will have to pay the remaining amount - the difference between the fixed amount and the advances made.

It happens that the last day of payment falls on a non-working day (holiday or weekend). In this case, the law allows payment to be made on the next business day. The difference in days will be especially noticeable at the end of the reporting year, when December 31st turns out to be Saturday or Sunday.

How to pay insurance premiums

An entrepreneur using the simplified tax system who does not have employees makes only fixed contributions - pension and health insurance. In the FSS you can make a voluntary transfer at your discretion. From 2017, these payments must be transferred to the account of the tax authority. BCCs for payment of pension contributions and health insurance vary.

To pay your fees, you will need to generate a receipt for payment to the bank. This can be done through the tax service website.

• Visit the official website of the tax service;
• Select the “Pay taxes” section in electronic services;
• Click on the button to create a payment order for an individual entrepreneur;
• In the form that appears, select “IP”;
• In the following list, mark “Payment document”;
• Fill in (the list of classifiers is also available on the website), the remaining lines will be filled in by the system automatically;
• Then enter your residential address;
• In the payment details, indicate the payer’s status as an individual entrepreneur;
• Enter the letters “TP” if you are making the main payment (not fines or penalties);
• Select the period for which you are paying;
• Enter the amount;
• Indicate your first name, patronymic and last name;
• Fill in ;
• Place a check next to your place of residence (this means that the address of residence and the location of the taxable object are the same);
• Select the payment method (cash - in this case the system will generate a receipt for you, which you will print and provide to the bank, non-cash - payment will be made from the tax service website through a partner bank).

Please note that previously you could only pay your fees using your own card or account, which caused a lot of inconvenience.

How an individual entrepreneur on the simplified tax system without employees makes payments in favor of insurance premiums

If the individual entrepreneur has no employees, then you only need to pay the insurance premiums for yourself. Since 2018, they have a fixed size, independent of the amount.

If your income for the year did not exceed 300,000 rubles, then you will only pay 29,354 rubles to the Pension Fund, and 6,884 rubles to the medical fund.

In total, for the year you need to pay fixed insurance contributions to the tax account in the amount of 36,238 rubles. If income for the reporting year exceeded the mark of 300,000 rubles, then you must additionally pay 1% of the difference between actual income and a fixed amount of 300,000 rubles. In this case, the formula for calculating payments will be as follows: 29,354 + 1% (SD - 300,000 rubles), where SD is the amount of your actual income.

However, the state has set a maximum limit for insurance premiums required for payment. You will not transfer more than 234,832 rubles to the budget. Even if, according to your calculations, you need to pay a large amount, you pay the amount established by law. Since 2018, when calculating it, the amount of a fixed contribution to the Pension Fund has been taken, namely its eightfold amount. The minimum wage is no longer included in the calculations.

The formula for calculating it looks like this: 8*29 354 . At the same time, if for some reason you refused to make additional contributions to the insurance fund, the tax office will independently calculate them for you based on your annual income and present you with a tax demand for payment.

Example. If an individual entrepreneur registered with the tax office on March 15, 2019, then the formula for pension contributions will be as follows: 36,238 (fixed annual income): 12 (months) * 9 (full months: April-December, worked in the accounting year) = 27,178.50 rubles In March, the individual entrepreneur worked 17 days. Next, we calculate the amount of contributions for March: 36,238: 12: 31 (number of days in March) * 17 = 1,656.04 (amount of contributions for March). Thus, for the current year, the individual entrepreneur must pay - (27,178.50 + 1,656.04) = 28,834.54 rubles in insurance premiums. Let’s assume that the individual entrepreneur’s profit for the year amounted to 450,000 rubles. Then, in addition to the amount received, you need to pay to the budget: (450,000 – 300,000)*1% = 1,500 rubles. Accordingly, the total amount of insurance premiums will be: 30,334.54 rubles (28,834.54 + 1,500).

We pay insurance premiums to the simplified tax system if the individual entrepreneur has hired employees

If you hired workers to help you, you must pay mandatory contributions to the budget for them. You pay for yourself and your staff.

For each employee you need to deduct 30% of their monthly income, including,.

If your employees are employed under a civil contract, then you can pay 2.9% less to the budget, that is, 27.1% of their monthly earnings. In this case, you do not have to make payments to the Social Insurance Fund, which is 2.9%.

Example. The company employs two employees under a civil contract. Every month during the year they are paid a fixed salary of 30,000 rubles. The income of the individual entrepreneur for the year amounted to 810,000 rubles. Payment of pension contributions for the owner of the company: 29,354 rubles. Since the income for the year exceeded 300,000 rubles, an additional payment will be made: (810,000 - 300,000)*1% = 5,100 rubles. Compulsory medical insurance contribution – 6,884 rubles. Contributions for employees will be: 30,000 * 12 * 27.1% * 2 = 195,120 rubles. In total, during the reporting year the entrepreneur paid contributions in the amount of 29,354 + 5,100 + 6,884 + 195,120 = 236,458 rubles.

How contributions reduce your tax bill

If you have chosen the simplified tax system “Income”, you have the right to reduce the accrued tax by the amount of insurance premiums.

If your individual entrepreneur does not have employees, then you can reduce the tax on the entire amount of insurance premiums. If the amount of contributions is equal to the accrued tax or more, then you do not have to pay any tax to the budget.

If the company has personnel, it is possible to reduce the tax amount by only 50%. Both contributions made by individual entrepreneurs “for themselves” and for employees are included in the tax reduction. This calculation option is applicable only to the “Revenue” system.

If the individual entrepreneur is on the “Income minus expenses” system, then insurance premiums are fully included in the expenditure side, thereby forming taxable profit.

Example. An individual entrepreneur using the simplified tax system “Income” received an annual income of 276,000 rubles. There are no employees in the company. Contributions were paid in the amount of 36,238 rubles. Tax payable: 276,000*6% = 16,560 rubles. We find that insurance premiums exceed the amount of tax: 36,238 > 16,560. This means that the tax payable is zero.

An entrepreneur using the simplified tax system “Income” without employees received an income of 758,000 rubles for the year. The tax payable is: 45,480 rubles. Contributions amounted to: 36,238 + 1% *(658,000 - 300,000) = 39,818 rubles. We reduce the tax by the amount of insurance premiums and get: 45,480 - 39,818 = 5,662 rubles. This amount will be paid by the entrepreneur to the tax office instead of 45,480 rubles.

Now let’s look at an example of an individual entrepreneur using the simplified tax system “Income” with three employees on staff.

Example. The income of the individual entrepreneur amounted to 750,000 rubles for the year. The company employs three employees with a salary of 25,000 rubles. The tax payable is: 750,000 * 6% = 45,000 rubles. Contributions paid by individual entrepreneurs: 36,238 + (25,000 * 12 *30% *3) + 1* (750,000 - 300,000) = 36,238 + 270,000 + 4,500 = 310,738 rubles. Since contributions exceed the tax, the latter can be reduced by 50%: 45,000 * 50% = 22,500 rubles.

Let's consider an example with an individual entrepreneur using the simplified tax system “Income - Expenses”.

If the individual entrepreneur has no employees, then the calculations will be as follows.

Example. Income for the year amounted to 842,000 rubles. Individual entrepreneurs pay contributions for themselves in the amount of: 36,238 (fixed part) + 1 * (842,000 - 300,000) = 41,658 rubles. Documented expenses of the individual entrepreneur for the year amounted to 650,000 rubles. The entrepreneur has the right to increase expenses by the amount of quarterly insurance premiums made. Then the expenses will be: 650,000 + 41,658 = 691,658 rubles. In this case, tax payable: (842,000 - 691,658) * 15% = 22,551.50 rubles.

As you can see, reducing the tax on insurance premiums under the simplified tax system is a profitable business. This is a big advantage of using this. The main thing is not to forget to pay insurance premiums this year, i.e. until December 31, then it will be possible to accept them as expenses in full.

Regardless of the taxation system, companies and individual entrepreneurs that pay taxable income to their employees must pay insurance contributions to extra-budgetary funds. In this article, we will consider the contribution rates to the Social Insurance Fund and the fundamental changes that will come into force in 2017 and will affect the work of individual entrepreneurs and organizations on the simplified tax system.

Tariffs of insurance contributions to the Social Insurance Fund for the simplified tax system

In the Social Insurance Fund, policyholders pay two types of contributions:

• In case of temporary disability and in connection with maternity - based on a rate of 2.9%.
• For insurance against work injuries. The rate is determined by the type of activity and the established class of professional risk (Order of the Ministry of Labor of the Russian Federation dated December 25, 2012 No. 625N). The minimum tariff is 0.2%. If the payer of insurance premiums is engaged in hazardous production (for example, coal mining), his rate can reach 8.5%.

Contributions are paid from the employee's income. Travel allowances, severance pay within three average earnings, maternity benefits, one-time financial assistance, etc. are not subject to contributions. (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

At a certain point, a simplifier, like any other payer, has the right to stop paying contributions for temporary disability to the Social Insurance Fund. This right comes when the cumulative salary from the beginning of the year exceeds 718,000 rubles (for 2016) and 755,000 rubles (for 2017). For example, if an employee receives 70,000 rubles a month, in December contributions to the Social Insurance Fund are no longer transferred from his salary, since his total income will exceed the established limit (70,000 * 11 months = 770,000 rubles). Note! Contributions for injuries are paid regardless of the accrued base, that is, always.

Individual entrepreneurs on the simplified tax system, working without employees, do not pay mandatory contributions for themselves to the Social Insurance Fund, but can do so voluntarily.

The tariff rates given above apply to the majority of employees. However, there are categories of persons for whom contributions are paid at different rates. For example, for temporarily staying foreigners the tariff in the Social Insurance Fund is 1.8% instead of 2.9%.

In addition, some simplified workers have the right to reduced tariffs (benefits). All categories of beneficiaries are listed in Art. 58 of Law No. 212-FZ. If you fall into this category, you do not need to pay contributions to the Social Insurance Fund at all. Such simplifiers transfer contributions only to the Pension Fund at a rate of 20%.

What awaits simplifiers in 2017?

From 2017, contributions in case of temporary disability and in connection with maternity will pass into the hands of the Federal Tax Service. This means that only contributions for injuries will have to be transferred to the Social Insurance Fund.

Before the end of 2016, it is better to check with the Fund and close overpayments and arrears. The funds will interact with the Federal Tax Service and exchange data. For example, you will have to combine information on benefits paid to employees at the expense of the Social Insurance Fund. In addition, tax inspectors and fund specialists will now be able to conduct joint audits on site according to the plan. In practice, such audits most often occur with the largest taxpayers and those policyholders who reimburse significant amounts from the Funds.

It is also necessary to monitor changes in the maximum limits for calculating contributions - in 2017 they will become higher and amount to 755,000 rubles.

Policyholders report on contributions to the Social Insurance Fund using the 4-FSS calculation. In 2017, it will change and will include information only on contributions for injuries. The payment deadline will remain the same - until the 15th day of the month following the reporting month. For other contributions, you will need to report to the Federal Tax Service in the form of a single calculation of contributions (it will include indicators for contributions to social insurance and pensions). The new calculation, like 4-FSS, is quarterly; it will need to be submitted by the 30th day of the month following the reporting quarter.

An individual entrepreneur without employees, not registered as an employer, does not report to the Social Insurance Fund.

KBK for payment of contributions

Very often, companies and individual entrepreneurs are confused in KBK. This is where problems arise: payment of contributions is stuck on uncertain payments and discrepancies in contributions are sometimes revealed only during reconciliation.

Ideally, you should check with the funds once a quarter immediately after reporting. Usually, there are no problems with transferring contributions from one KBK to another - just write a letter to the FSS banking group. In order not to bother yourself with unnecessary correspondence and calls to the Social Insurance Fund, carefully fill out payment orders for payment of contributions.

Note! If you have time to transfer the December contributions before the end of 2016, use the previous KBK 393 1 02 02090 07 1000 160. If you send contributions from the December salary in the new 2017, indicate the KBK in the payment slip, which will be approved by the Federal Tax Service at the end of the year. Details about the transfer of contributions in a new way can be found in the FSS Information dated 08/24/2016. Also, starting from the new year, the recipient of contributions will also change: instead of the Social Insurance Fund, your Federal Tax Service should be indicated.

The online service Kontur.Accounting will help you calculate contributions to the Social Insurance Fund, generate payments and report to the Fund. Get acquainted with the capabilities of the service for free for 14 days, keep records, calculate salaries, generate reports and benefit from the support of our specialists.

Contributions to extra-budgetary funds.

• - Insurance contributions to the Pension Fund of the Russian Federation.
• A) 14% is deducted monthly from the wage fund of employees to the Pension Fund.

SSG = minimum wage (minimum wage X 12 (number of months in a year)

Insurance contribution of individual entrepreneurs to the Pension Fund of the Russian Federation = SSG X 20%

Insurance contributions to the Social Insurance Fund, FFOMS, TFOMS.

A) In 2010, the rate of insurance contributions to the Social Insurance Fund, FFOMS, TFOMS from the wage fund is 0%, that is, contributions are not transferred.

From January 1, 2011, the rate of insurance premiums increases to 26% in the Pension Fund of the Russian Federation, 2.9% in the Federal Social Insurance Fund of the Russian Federation, 2.1% in the Federal Compulsory Compulsory Medical Insurance Fund, 3% in the Federal Compulsory Compulsory Medical Insurance Fund.

Reporting under a simplified taxation system.

A tax return under the simplified tax system is submitted once at the end of the calendar year. Organizations submit no later than March 31.

Reporting on insurance premiums from the payroll fund is submitted to the appropriate fund quarterly. In the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund - no later than the first day of the month, which is the second month in relation to the reporting month (for January it is submitted no later than March 1). In the Social Insurance Fund - until the fifteenth day of the month that follows the reporting month (for January - no later than February 15).

Advantages and disadvantages of the simplified tax system 6%.

The main advantage of the 6% simplified tax system is the low tax rate and the absence of burdensome accounting, which is carried out by filling out the Income and Expense Accounting Book. The ability to reduce tax (by no more than 50%) by the amount of transferred insurance premiums, annual tax reporting, and the absence of property tax also distinguish the 6% simplified tax system from other taxation systems.

The disadvantage of the 6% simplified tax system is that all cash turnover (without expenses) is taken into account when determining the tax amount. That is why the simplified tax system of 6% is used mainly by organizations providing services and performing work. Often, organizations with simplified taxation system are created for the purpose of transferring expensive property to them.

The special tax regime established by the legislation of the Russian Federation in the form of a simplified taxation system (USNO) is aimed at small businesses, which include individual entrepreneurs and legal entities that meet the criteria established by paragraph 1 of Article 3. This regime is preferential, since the above-mentioned business entities applying this taxation regime are given some advantage compared to taxpayers applying the general regime. One of the benefits is that organizations and individual entrepreneurs using the simplified tax system are exempt from accounting, with the exception of fixed assets and intangible assets, which allows you to abandon the labor-intensive work of accounting and preparing financial statements, and thereby reduce costs for qualified accountant work and organization of accounting. One of the parameters that most fully characterizes the economic benefits of switching to the simplified tax system is the tax burden. The purpose of introducing the simplified tax system is to stimulate the development of entrepreneurial activity in the field of small business, the level of development of which largely determines the level of economic development of the country as a whole.

Instructions

Every month the employer is required to make contributions to the pension and social insurance of its employees. It is on these amounts that tax is applied to the simplified tax system. These contributions should not be confused with income tax (personal income tax 13%), which the employer transfers at the expense of the employee. In contrast, the employer pays employee insurance premiums out of his own pocket.

The tax reduction includes the amounts of contributions for pension (they generally amount to 22% of salary), medical (5.1%), social insurance in connection with illness, maternity and injuries (2.9%). You can also take into account the amounts of sickness benefits that were paid to employees at the expense of the employer. Finally, the last category of expenses for which the payment is reduced is voluntary contributions for employee insurance.

In order for a company or individual entrepreneur to have the opportunity to reduce tax, all insurance premiums must be paid in the billing period. This can be a quarter when making advance payments, or a year when paying an annual single tax. If, for example, insurance premiums for March were paid in April, then the advance payment for the single tax for the first quarter cannot be reduced by them.

In this case, the advance payment (tax) cannot be reduced by more than 50%. Those. even if the amount of tax to be paid is less than the total amount of contributions paid, then half of the accrued tax will still have to be paid. For example, the single tax of the simplified tax system amounted to 150 thousand rubles, contributions to extra-budgetary funds - 300 thousand rubles. The tax can be reduced only by 50%, up to 75 thousand rubles.

Individual entrepreneurs who do not have hired employees have unlimited opportunities to reduce taxes. Such entrepreneurs can reduce the calculated tax of the simplified tax system or the advance payment by 100% by paid insurance premiums in a fixed amount. This means that if the tax turns out to be more than the deduction, you will need to pay the difference to the tax office, and if it is less, then you do not need to pay anything. For the first quarter, the tax can be reduced only for payments paid for yourself in the amount of 1/4 of the established amount, for the second - in the amount of 1/2 of the amount, for the third - 3/4 of the amount and, finally, the entire amount for the year. In 2014, the amount of fixed contributions to the Pension Fund will be 20,727.53 rubles. At the same time, if an entrepreneur pays voluntary contributions to the Social Insurance Fund or the Pension Fund, he will not be able to take these payments into account.

note

The possibility of reducing the tax on contributions is provided for individual entrepreneurs and companies that use the simplified tax system with the object “income” (6%) in their activities. But those who use the simplified tax system “income minus expenses” do not have such privileges. But they can take insurance premiums into account as expenses when determining the taxable base.

Helpful advice

In order to avoid overpayment of taxes, it is necessary to have time to pay insurance premiums during the reporting period. It is not worth making contributions in advance, since they will still not be able to reduce the tax.

The law allows entrepreneurs using the simplified taxation system to reduce taxes paid to the budget by the amount of their fixed contributions to extra-budgetary funds. A prerequisite for this is that you must make contributions in the same quarter for which you pay advance tax payments. The second limitation is that the tax amount can be reduced by no more than half.

You will need

• - the amount of social contributions that you paid for the quarter;
• - the amount of tax payable for the same quarter;
• - calculator.

Instructions

The total amount of mandatory social contributions in 2011 is about 16 thousand rubles. Thus, with quarterly payment, you must make a payment in each quarter, on average 4 thousand rubles. You have the right to pay more or less. The law contains only two restrictions regarding contributions to extra-budgetary funds: the amount that you are required to pay to each of the funds for the year, regardless of your income, and the deadline by which it must be paid in full - December 31. You can pay contributions to the Pension and other funds either by transfer from an individual entrepreneur or any other person, or from Sberbank.

The amount by which you are entitled to reduce your tax payments directly depends on the amount of tax that you must transfer to. For example, if your tax for a quarter was 8 thousand rubles, and you paid 4 thousand rubles to extra-budgetary funds this quarter, you can reduce the tax amount exactly by half - by 4 thousand rubles. Accordingly, you transfer 4 thousand rubles to the budget instead of 8 thousand rubles as tax.

For comparison, it is worth considering the option when deductions are less than half of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but must transfer 9 thousand rubles to the budget in the form of a single tax due to the use of a simplified taxation system. In this case, you deduct all your contributions to extra-budgetary funds from the payment amount. Thus, if you paid 4 thousand rubles there, the budget should receive 5 thousand rubles as tax from you.

Another option is when your contributions to the budget exceed 50% of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but at the end of the quarter your taxes increased by 6 thousand rubles. In this case, simply divide the tax amount by two. And it turns out that you owe 3 thousand rubles to transfer the budget with the specified input.

When filling out your tax return, do not forget to include all your insurance contributions to non-budgetary funds quarterly. In practice, most people use various electronic services or specialized computer programs to generate a declaration, which only need to be filled in with all the necessary information, including social contributions. Then the program or system will calculate everything itself, and at the end you will receive a declaration reflecting all the tax reductions to which you are entitled.

Video on the topic

note

If you file a zero return, your tax is zero regardless, so there is simply nothing to reduce. But this does not free you from the obligation to make social contributions: until the termination of business activity has been registered, you will have to make insurance contributions.

Sources:

• how to reduce insurance premiums

Enterprises and individual entrepreneurs who calculate taxes using a simplified system and pay them to the budget can minimize the tax burden. To do this, you need to use the methods provided for by the Tax Code of the Russian Federation: offset of overpayments, accounting for losses of past periods, as well as other methods that will be discussed below.