The biggest confusion I got when I delved into the topic of calculating tax and fixed contributions. It seems to be understandable, but it seems not quite. Why it was so confusing to do everything, I don't understand, but oh well. I will start, perhaps, with fixed contributions, which for some became the reason for the closure of individual entrepreneurs, and for others - the reason for further being in the shadows. I was also upset at first when I just wanted to register an IP (my step by step instructions), but as it turned out, at a certain level of income, these fixed contributions are not at all noticeable.
The accounting service My Business automatically considers everything for me, but I still wanted to figure it out and write a post about it. I hope it will become clearer to you.
The content of the article
- one Calculation of fixed contributions for individual entrepreneurs
- 2 Calculation of tax on the simplified tax system
- 3 Reduction of tax by the amount of fixed contributions
Calculation of fixed contributions for individual entrepreneurs
Since 2017, contributions to the Pension Fund (pension insurance) and FFMOS (medical insurance) are paid not to the Pension Fund, but to the tax authorities. That is, now all payments go to the tax office and you have to pay according to the tax office details and with the new BCC. Calculation of contributions remains the same.
About contributions to the Pension Fund and FFOMS
Regardless of whether an individual entrepreneur operates or not, he has employees or works alone, he is obliged to pay contributions for pension insurance and health insurance. Individual entrepreneurs do not need to submit reports without employees, and individual entrepreneurs with employees must submit personalized accounting records..
Since 2014, fixed contributions have ceased to be completely fixed, that is, now there is a fixed part and an additional one. Contributions are calculated using a formula based on one minimum wage. Anyone with an income of less than 300 thousand rubles per year pays only a fixed part. And those who have an income of more than 300 thousand rubles a year, he gets 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 make it by December 31st, there will be penalties. It seems to me that it is best to pay in installments at once, it will be less noticeable for the budget, and it is easier to deduct them from the STS tax. An additional part, either during the reporting year from the moment of excess, or in the year following the reporting one until April 1. I will tell you about the deduction of the simplified tax system below..
You can pay contributions from settlement account of individual entrepreneur by bank transfer without commission, through various payment services (usually with a commission), in cash on receipt through the cash desk of Sberbank. If the individual entrepreneur registered not at the beginning of the year, then he pays contributions for the period from the moment of registration to the end of the year in proportion.
On the Internet there are details for payment, receipts, budget classification codes (BCK). You can calculate your contributions for free, as well as see how they are calculated, on this page.
Fixed contributions of individual entrepreneurs in 2017
Let's try to calculate everything ourselves. Minimum wage in 2017 = 7500 rubles.
Up to 300 thousand rubles per year:
Pension insurance contribution = minimum wage x 26% x 12 = 23400 rubles
Health insurance premium = minimum wage x 5.1% x 12 = 4590 rubles
Total, the fixed part of contributions = 23400 + 4590 = 27990 rubles
More than 300 thousand rubles per year:
Pension fund contribution = minimum wage x 26% x 12 + 1% = 23,400 rubles + 1% of income over 300 thousand
Contribution to FFOMS = minimum wage x 5.1% x 12 = 4590 rubles
Total contributions = 27990 rubles + 1%
Fixed contributions of individual entrepreneurs in 2016
The order of contributions in 2016 based on the minimum wage = 6204 rubles. Therefore, the contribution to the Pension Fund and the FFMOS was 23,153.33 rubles + 1% of income over 300 thousand rubles.
Calculation of tax on the simplified tax system
If you find it difficult to understand all this, then believe me, it's easier to register with My Business or Elba and they will do everything for you. Although I figured it all out, I still think that accounting in one form or another needs to be delegated so that you don't have to rack your brains every time. And it is better to let your time and energy into business..
Simplify Your Life With Taxes>
Tax under the simplified tax system is calculated on an accrual basis - for 1 quarter, half a 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 quarter 4). Tax on the simplified tax system is paid in advance payments for each quarter by the 25th day of the month following the quarter. Tax on the simplified tax system for the year is paid until April 30 of the year following the tax period, that is, in the next calendar year.
To calculate the tax under the simplified taxation system (6%), it is necessary to multiply all income received to the current account and to the cashier by 6%. An individual entrepreneur on the simplified tax system (6%) without employees has the right to reduce the tax due to already paid fixed contributions by 100%.
The calculation formula for the STS 6% tax is as follows:
1. Advance payment for 1 quarter = (Amount of income for 1 quarter) X 6% - (Fixed installments for 1 quarter)
2. Down payment for the 2nd quarter = (Sum of income for 1,2 quarters) X 6% - (Fixed installments for 1,2 quarters) - (Down payment for 1 quarter)
3. Advance payment for the 3rd quarter = (Amount of income for 1,2,3 quarters) X 6% - (Fixed installments for 1,2,3 quarters) - (Advance payments for 1,2,3 quarters)
4. Tax on the simplified tax system for the year = (Total income for the entire year) X 6% - (Fixed contributions for 1,2,3,4 quarters) - (Advance payments for 1,2,3 quarters)
In simple words
If the formulas are too complicated for you, then you can calculate the tax according to the simplified tax system for free here. I'll try to explain it differently. Every time 6% of the income for the quarter is taken and this amount is paid. But before paying it, you can reduce it by the amount of a fixed contribution, if you have already paid it (after all, you can pay fixed contributions by dividing it into quarters, or you can, for example, in 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, as it were, carried over to the next quarter. But! In total for the year, the tax cannot be reduced by more than the amount of the tax itself. That is, if your tax for the year is 20 thousand rubles, then it will be possible to reduce it only by 20 thousand rubles. And vice versa, if your tax for the year is 50 thousand rubles, then it will be possible to reduce it only by the entire amount of the fixed contribution contribution and its additional part: 27,990 rubles + 1% rubles.
Here another logical question arises (I asked them first of all). Situation: income is not very large (and therefore tax), and a fixed contribution 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 subtract the fixed contribution using the formula, I get a negative amount. Answer: you can write an application for a refund or an application for offset against future payments in connection with the overpayment that has arisen. Hence the conclusion: in order not to write such statements later, it is better to pay fixed contributions either at the beginning of the year, or quarterly. (UPDATE! They say that such applications are not always accepted, so it is better to pay fixed contributions quarterly!).
If an individual entrepreneur on the simplified taxation system has 6% employees, then contributions for himself and contributions for employees can be deducted, but so that the advance payment is reduced by a maximum of two times.
To calculate the tax under the simplified tax system (15%), it is necessary to multiply from all income received to the current account and to the cashier, subtract all expenses, and multiply this difference by 15%. The formula for calculating advance payments and tax for the year has a similar formula, only it does not deduct fixed contributions.
Reduction of tax by the amount of fixed contributions
Separately, I would like to emphasize once again that you should not be afraid of fixed contributions if your annual income is ~ 450 thousand rubles or more. Just if we take 6% of 450 thousand, we will receive 27 thousand rubles of tax, which almost corresponds to a fixed contribution. That is, with such an income, we will end up paying only 6% of the income, or only a fixed contribution, whoever is more comfortable with thinking.
Thus, those who still earn very little do not have to be afraid of contributions to the FIU. And then there are so many horror stories about them. However, if you do not conduct business and do not earn anything, then it makes no sense to keep an individual entrepreneur and pay contributions to the Pension Fund in vain every year, it is better to close and open later when the individual entrepreneur is really needed.