Fixed fee PI in 2017 and the calculation of tax USN

I had the most confusion when Idelved into the topic of tax calculation and fixed fees. It seems to be understandable, but it seems not quite. Why was it so confused to do everything, I do not understand, but oh well. I will begin, perhaps, with fixed contributions, which for some have caused the closure of the IP, and for others - the reason for further finding in the shadows. I was also upset at first when I just wanted to register the PI (my step by step instruction), but as it turned out, at a certain level of income, these fixed contributions are not at all noticeable.

My account Service automatically considers everything for me, but I still wanted to figure it out and write a post about it. Put on, you will become clearer.

The content of the article

Calculation of fixed fees for individual entrepreneurs

Since 2017, contributions to the Pension Fund of Russia (pension insurance)and FFMOS (medical insurance) is paid not to the Pension Fund, but to the tax. That is, now all payments go to the tax and you need to pay for the tax details and with new BCC. Calculation of contributions remained the same.

About contributions to the FIU and the FFOMS

Regardless of whether IPwhether or not he has employees or he works alone, he has to pay contributions for pension insurance and medical insurance. Reporting of an IP without employees is not necessary, but an IP with employees must pass personalized accounting.

Since 2014, fixed contributions have ceased to befully fixed, that is, there is now a fixed part and an additional part. Contributions are calculated by the formula, based on one minimum wage. The one who has income less than 300 thousand rubles a year, pays only a fixed part. And the one who has an income of more than 300 thousand rubles a year, he has an additional contribution to pension insurance - 1%. Moreover, this 1% will need to be paid before April 1 of the next calendar year.

Contributions are paid in installments throughout the year.(quarterly) or in one amount until December 31 of the reporting year (the latter is not a very good option). If you do not have time before December 31, there will be penalties. It seems to me that it is best to pay immediately in installments, and it will be less noticeable for the budget, and it is easier to deduct them from the tax on the simplified tax system. The additional part, either during the reporting year from the time of the excess, or in the year following the reporting until April 1. About the deduction of the USN will tell below.

You can pay contributions with current account PI by bank transfer without commission, through different paymentservices (usually with a commission), cash on receipt through the cash office of Sberbank. If the SP was registered not at the beginning of the year, then he pays contributions for the period from the moment of registration until the end of the year in proportion.

On the Internet there are details for payment, receipts, budget classification codes (BCC). You can calculate your contributions for free and see how they are counted on this page.

Fixed fee IE in 2017

Let's try to calculate everything. The minimum wage in 2017 = 7500 rubles.

Up to 300 thousand rubles per year:

Contribution to pension insurance = the minimum wage x 26% x 12 = 23,400 rubles
Contribution to medical insurance = the minimum wage x 5.1% x 12 = 4590 rubles
Total fixed part of contributions = 23400 + 4590 = 27990 rubles

More than 300 thousand rubles per year:

Contribution to the Pension Fund = the minimum wage x 26% x 12 + 1% = 23,400 rubles + 1% of income over 300 thousand
Contribution to the FFOMS = the minimum wage x 5.1% x 12 = 4590 rubles
Total contributions = 27990 rubles + 1%

Fixed FEI in 2016

The order of contributions in 2016 at the rate of the minimum wage = 6204 rubles. Therefore, the contribution to the FIU and the FFMOS amounted to 23153.33 rubles + 1% of income over 300 thousand rubles.

Contributions to the FIU for PI in 2016

Contributions to the FIU for PI in 2016

Calculation of tax on the simplified tax system

If it's hard for you to figure it all out, thenbelieve it is easier to register in My Business or Elba and they will do everything for you. Even though I figured it all out, I still think that accounting in one form or another should be delegated so that I don’t wrestle myself every time. And it's better to let your strength and time be on business.

Simplify your life with taxes>

The tax on the simplified tax system is calculated on an accrual basis - for1 quarter, half year, 9 months and a year. The first three payments are called advance payments, the last payment is an annual tax (there is no concept of an advance payment for a year or 4th quarter). The tax on USN is paid in advance payments for each quarter until the 25th day of the month following the quarter. The tax on the simplified tax system for the year is paid until April 30, the year following the tax period, that is, in the next calendar year.

To calculate the tax at USN (6%) you needmultiply all income received on the current account and in the cashier by 6%. An individual entrepreneur at the simplified tax system (6%) without employees has the right to reduce the tax due to the already paid fixed contributions by 100%.

The calculation formula for the tax of the simplified tax system of 6% is as follows:

1. Advance payment for 1 quarter = (Amount of income for 1 quarter) X 6% - (Fixed contributions for 1 quarter)

2. Advance payment for 2 quarter = (Amount of income for 1.2 quarters) X 6% - (Fixed contributions for 1.2 quarters) - (Advance payment for 1 quarter)

3. Advance payment for 3 quarter = (Amount of income for 1, 2, 3 quarters) X 6% - (Fixed contributions for 1, 2, 3 quarters) - (Advance payments for 1, 2 quarters)

4. USN tax for the year = (Total income for the whole year) X 6% - (Fixed contributions for 1, 2, 3, 4 quarters) - (Advance payments for 1, 2, 3 quarters)

Simple words

If the formulas are too complicated for you, then you canCalculate the tax on USN for free here. I will try to explain differently. Each time, 6% of revenue per quarter is taken and this amount is paid. But you can reduce it before paying by the amount of a fixed fee, if you have already paid it (after all, you can pay fixed fees by quarters, or you can, for example, by one amount at the end of the year). If, when deducting, the fixed contribution turned out to be more than your income tax, then the advance payment is not paid (it turned out to be zero), and the unspent part of the fixed payment is transferred to the next quarter. But! Total for the year tax can not be reduced by more than the amount of the tax. That is, if your tax for the year is 20 thousand rubles, then it can be reduced only by 20 thousand rubles. And vice versa, if your tax for the year is 50 thousand rubles, then it can be reduced only by the full amount of the fixed contribution and its additional part: 27990 rubles + 1% rubles.

This raises another logical question (I’mfirst of all asked). Situation: the income is not very large (and therefore tax), and the fixed fee was paid in one amount at the end of the year. What if I have never deducted the fixed contributions from the first three advance payments, and now when I deduct a fixed contribution, I get a negative amount by the formula. Answer: You can write an application for a refund or an application for offset against future payments in connection with the overpayment. Hence the conclusion: in order not to write such statements later, it is better to pay fixed fees either at the beginning of the year or quarterly. (UPDATE! They say that such statements are not always accepted, therefore it is better to pay fixed fees quarterly!).

If the SP at the simplified taxation system has 6% employees, then you can deduct contributions for yourself and contributions for employees, but so that the advance payment is reduced by a maximum of two times.

To calculate the tax at USN (15%) you needmultiply from all income received on the current account and to the cashier, deduct all expenses, and multiply this difference by 15%. The formula for calculating advance payments and tax for the year is similar to the formula, only it does not deduct fixed fees.

Reduction of tax on fixed fees

Separately, I once again wanted to emphasize thatfixed fees can not be afraid if your annual income ~ 450 thousand rubles or more. Just if we take 6% of the 450 thousand, we get 27 thousand rubles of tax, which almost corresponds to a fixed contribution. That is, with such an income, we end up paying only 6% of the income, or just a fixed contribution, for whom it is more convenient to think.

Thus, those who earn as yetquite a bit, you can not be afraid of contributions to the FIU. And about them so much horror stories. However, if you do not conduct activities and do not earn anything, then it does not make sense to keep the PI and in vain to pay contributions to the PFR each year, it’s better to close and open later, when you really need a PI.

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