New rules for calculating 1% tax on income over 300 thousand rubles. Online calculator

In order to have the right to a pension, medical care and social benefits, an individual, immediately after registering as an entrepreneur, is obliged to pay contributions for his own insurance. How to calculate payments for individual entrepreneur insurance, for what periods to transfer them and other details of paying additional pension contributions in the amount of 1%, read in this publication.

The fixed part of contributions for pension and health insurance for 2022 must be paid before December 31, 2021; accordingly, for 2022, payment of contributions must occur by December 31, 2022. Contributions to the funds in a fixed amount must be paid by all individual entrepreneurs, regardless of the applied taxation regime, the amount of income received and whether financial and economic activities were carried out or not.

The opinion of departments on this issue has already changed, so many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service. With its help, you can significantly minimize risks and save time.

Contributions to pension and health insurance in 2022

Let us recall that fixed contributions for compulsory pension insurance until 2022 were calculated using the following formula:

Minimum wage at the beginning of the year X Insurance premium rate (26%) X 12.

Starting from 2022, the Russian government decided to increase the minimum wage to the subsistence level and set the minimum wage from January 1, 2022 at 9,489 rubles. With such a minimum wage, fixed contributions calculated according to the previous rules (Article 430 of the Tax Code of the Russian Federation) should have increased significantly. In order not to radically increase the tax burden on entrepreneurs, the country's leadership determined that:

From 2022, fixed contributions are no longer tied to the minimum wage set on January 1. The decision of the Government of the Russian Federation established not a calculated, but a strictly fixed amount for the payment of mandatory pension insurance contributions in 2022 - 29,354 rubles, in 2022 - 32,448 rubles, in 2022 - 32,448 rubles. For 2021, the government decided not to increase the burden on individual entrepreneurs in terms of fixed contributions and their amount remained at the level of last 2020. However, despite the difficulties that entrepreneurs currently have to overcome, the Government of the Russian Federation has decided to increase the amount of fixed contributions for 2022. 34,445 rubles will be a fixed payment to the individual entrepreneur for himself in 2022.

In addition to fixed contributions in a strictly defined amount, until July 1, 2022 for 2022, individual entrepreneurs whose annual income exceeded 300,000 rubles had to pay 1% of the excess amount. For 2022, the deadline for paying the additional pension insurance contribution for 2022 remains the same - until July 1, 2022.

The deadline for paying 1 percent on pension insurance for 2022 is until July 1, 2022. They need to be listed in the INFS. Moreover, the contribution can be paid in installments, evenly distributing the financial burden. Such payment of contributions is optimal when applying the simplified tax system. Paying contributions in installments allows you to avoid paying an advance payment to the simplified tax system and, accordingly, overpaying at the end of the year.

The deadline for paying 1 percent on pension insurance for 2022 is until July 1, 2021 . They need to be listed in the INFS. Moreover, the contribution can be paid in installments, evenly distributing the financial burden.

BCC for this payment: 182 1 02 02140 06 1110 160.

All current KBK 2022 are published on this page.

For health insurance in 2022, premiums will only be paid in a fixed amount. Health insurance premiums for incomes over 300,000 rubles do not need to be calculated and paid.

To pay fixed medical contributions to individual entrepreneurs in 2022, as in the case of pension contributions, it is not necessary to take into account the minimum wage. The government has determined the specific amount of medical contributions. In 2022 it is 6,884 rubles; in 2022 - 8,426 rubles, in 2022 - 8,426 rubles. There was no increase in the amount of medical contributions, as well as pension contributions, in 2022 compared to 2022. For 2022, in addition to the increase in compulsory pension insurance, the amount of contributions for health insurance has also been increased. In 2022, individual entrepreneurs will have to pay 8,766 rubles to the health insurance fund, which is 340 rubles more than in 2022.

Let us remind you that the minimum wage in 2022 is 12,792 rubles. In 2022, the federal minimum wage will be 13,890 rubles.

But, as stated above, it does not affect the amount of mandatory fixed insurance premiums for the periods 2022 and 2022, 2022 and 2022.

Fixed contributions for 2022

Fixed contributions for 2022

Fixed contributions for 2022

You will find more information about fixed payments for pension and health insurance in 2022 in this material.

Individual entrepreneur contributions to the Pension Fund for income over 300,000 rubles

If the income of an individual entrepreneur for the billing period is more than 300,000 rubles, then in addition to fixed payments for pension and health insurance in the amount of 40,874 rubles in 2022 and 43,211 rubles in 2022 . The individual entrepreneur must pay the calculated part of the insurance premiums for pension insurance, which is 1% (of the excess amount). The basis until 2022 was clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ. Since 2022, Federal Law 212 has lost force, but the legislator enshrined this provision in clause 1 of Art. 430 Tax Code of the Russian Federation.

The current legislation of the Russian Federation provides for a limitation on the amount of insurance contributions for pension insurance. Their size cannot be greater than the product of eight times the fixed contribution to pension insurance established by the Tax Code of the Russian Federation. In 2022, the maximum amount of pension contributions is 234,832 rubles; and in 2022 it increased to 259,584 rubles and will remain the same for 2022, since the amount of fixed contributions will not change compared to 2022. For 2022, the maximum amount of insurance contributions to the pension fund (fixed contributions 34,445 and the resulting contribution amount based on 1%) will be 275,560 rubles.

If the entrepreneur’s total income for the quarter exceeds 300,000 rubles, then you can immediately pay 1% to the Federal Tax Service. This will allow you to evenly distribute the load throughout the year. But you can pay 1% before July 1 next year.

KBK 2022: 1% Pension Fund on income of individual entrepreneurs exceeding 300 thousand rubles.

When paying insurance premiums to the budget, an entrepreneur must take into account that in 2022 there is no separate BCC for the additional contribution of the Pension Fund. 1 percent of income over 300 thousand rubles. is transferred using the encoding 18210202140061110160 - this BCC is applicable when paying fixed “pension” insurance contributions, including 1% additional contribution for periods starting from 01/01/2017.

For contributions. transferred for earlier periods, a different BCC is used. Insurance premiums (1% of income exceeding 300 thousand rubles) relating to periods before 2022 are paid using code 18210202140061200160, and this code does not apply to the fixed insurance premium of the Pension Fund.

Payment of 1% on pension insurance for individual entrepreneurs in 2022 for 2022

Please note that when paying the payment in question in previous years, taxpayers on the General Taxation System (OSNO), as well as entrepreneurs who used the Simplified Taxation System (“income minus expenses” 15%), did not take into account when calculating income for insurance premiums amount of expenses.

Starting from January 1, 2022, the calculation of 1% for individual entrepreneurs on OSNO has changed. Now individual entrepreneurs on OSNO, when calculating 1% for pension insurance, use the law specified in paragraphs. 1 clause 9 art. 430 Tax Code of the Russian Federation. This norm determines income for OSNO in accordance with Article 210 of the Tax Code of the Russian Federation. Those. as the difference between income and professional deductions. Therefore, individual entrepreneurs on OSNO will determine 1% not from income, but from the difference between income and expenses. On October 25, 2016, the Ministry of Finance of the Russian Federation, by its letter No. BS-19-11/ [email protected], confirmed the validity of such a calculation. In 2022, 2022 and 2022, this rule continues to apply.

If an individual entrepreneur applies several taxation regimes simultaneously, then the income from his business activities is summed up.

How to calculate 1% with income above 300 thousand

Entrepreneurs calculate the share of insurance premiums at a 1% rate of income received. Depending on the taxation scheme applied, the calculation methodology may differ. In this case, the rule applies: the maximum amount is 212,360 rubles. You will not have to pay more than this level, even if one percent exceeds this figure.

Examples of calculations:

• On the simplified tax system when working at a 6% rate and receiving through the cash register 850 thousand rubles. revenue must be paid (850,000 - 300,000) x 1% = 5,500 rubles.
• On the simplified tax system according to the “Income minus expenses” scheme with revenue of 1,100,000 rubles. the payment is calculated as 1,100,000 x 1% = 11,000 rubles, i.e. costs are not taken into account.
• On UTII, the amount of quarterly income is multiplied by 4, and 300,000 rubles are subtracted from the amount. and 1% is calculated from the balance.
• On PSN, 300,000 rubles are deducted from the estimated income for a certain type of activity. and 1% is calculated from the obtained indicator.
• On OSNO with an individual entrepreneur’s revenue of 1,090,000 rubles. and confirmed income of 680,000 rubles. the estimated contribution amount will be (1,090,000 – 680,000) = 410,000 – 300,000 = 110,000 x 1% = 1,100 rubles.

To clarify your calculations, you can use online calculators located on many websites. If an entrepreneur combines several taxation schemes and receives income over three hundred thousand rubles, the 1% contribution is calculated for each area separately.

Important! It is better to separate payment receipts to avoid misunderstandings.

KBC to pay 1 percent on pension insurance in 2022

In 2022, for 2022, it is necessary to transfer insurance premiums to the Pension Fund of the Russian Federation from income exceeding 300,000 rubles, when paying 1%, to the following KBK - 182 1 02 02140 06 1110 160 , indicating the details of the Federal Tax Service.

Let's look at examples of how 1% is paid on income over 300,000 rubles in 2022 and 2022 under different tax systems.

IP on simplified tax system 6% (Income) and 1% of excess in 2022

An individual entrepreneur working on the simplified tax system of 6% (Income), who received income in excess of 300,000 rubles, except for fixed contributions to pension insurance for 2022 (32,448 rubles 00 kopecks, which must be paid by December 31, 2021) before July 1, 2022 must pay 1% of the excess amount.

The amount to be paid must be calculated using the formula:

(Income – 300,000) x 1%

Let’s assume that an individual entrepreneur on the simplified tax system of 6% without employees earned 700,000 rubles in 2022. He needs to transfer to pension insurance:

32,448 rubles (fixed payment) + (700,000 - 300,000) x 1% = 36,448 rubles.

Thus, an individual entrepreneur on the simplified tax system of 6% pays for compulsory pension insurance in the amount of 32,448 rubles until December 31, 2022, and until July 1, 2022 - 1% of the amount exceeding 300,000 rubles - 4,000 rubles. The total amount that the individual entrepreneur must pay is 36,448 rubles.

Individual entrepreneur on the simplified tax system 15% (“Income minus expenses”) and 1% of excess in 2022

The payment of 1 percent by individual entrepreneurs for compulsory pension insurance in this case until 2022 was slightly different. An individual entrepreneur who uses the simplified tax system of 15% does not take the difference “income minus expenses” for the calculation, but the entire amount earned for 2019. That is, the total income of the individual entrepreneur does not need to be reduced by the expense portion. Despite the fact that for OSNO this rule for calculating 1% was changed for the better in 2017, as described in this article above, for the simplified tax system (income minus expenses), for the purpose of calculating 1%, income is taken in accordance with Art. 346.15 Tax Code.

The Ministry of Finance of the Russian Federation, in its letter No. 03-15-05/63068 dated 09/04/2018, once again confirmed this norm, emphasizing that in order to change the current approach to determining the amount of insurance premiums for individual entrepreneurs on the simplified tax system, it is necessary to make changes to the Tax Code.

But judicial practice was on the side of entrepreneurs (definition of the Supreme Court of the Russian Federation dated 06/03/2020 No. 80-KA19-2; determination of the Constitutional Court of the Russian Federation dated 01/30/2020 No. 10-O), therefore, on September 1, 2020, the Federal Tax Service issued a letter in which it stated, that expenses can be deducted.

Now individual entrepreneurs using the income-expenditure simplified tax system can calculate contributions from the difference between income and expenses. But losses from previous years cannot be considered expenses.

IP on PSN and 1% of excess in 2022

1% for individual entrepreneurs on the Patent Taxation System is calculated from the potential income from the patent. If a patent is purchased for several months, then the potential income is calculated in proportion to the number of months for which the patent was purchased.

How to pay 1% for pension insurance for individual entrepreneurs in 2020 (for compulsory pension insurance), consider the calculation using the example of an individual entrepreneur on PSN, who provides hairdressing services in the city of Sevastopol and has 14 employees. This individual entrepreneur acquired a patent for a period of 12 months. The patent indicates that the amount of potential income is 1,760,000 rubles. Regardless of the actual income, the calculation is based on the potential income calculated in the patent. Let's calculate how much he must pay for pension insurance, in addition to fixed contributions.

To calculate, you need to subtract 300,000 rubles from the amount of potential income and multiply by 1%, that is:

(1,760,000 - 300,000) X 1% = 14,600 rubles.

Thus, an individual entrepreneur must pay contributions for compulsory pension and health insurance in the amount of 40,874 rubles (fixed contributions for pension and health insurance until December 31, 2022) + 14,600 (1% of exceeding the limit of 300,000 rubles until July 1, 2022) = 55,474 rubles.

The government announced a reduction in personal contributions of individual entrepreneurs for themselves

Taking into account the decision of the courts, the Government decided to legislatively approve the calculation of individual entrepreneur contributions minus expenses. The Ministry of Finance has been instructed to consider the possibility of changing the procedure for calculating insurance premiums for individual entrepreneurs using the simplified tax system according to the formula 1% of the amount of “income - expenses”. This formula will save entrepreneurs personal funds.

Contributions of all entrepreneurs to the Pension Fund of the Russian Federation for themselves are made in two payments:

1. A fixed amount (RUB 29,354 for 2022).
2. Amount from income exceeding 300,000 rubles in the amount of 1%.

If the Government’s proposal is accepted, an amendment will be made to the formula for calculating the second payment of entrepreneurs. Previously, contributions were calculated based only on income, but according to the new formula - taking into account expenses. Let's look at the benefits of the new formula using a specific example.

Individual entrepreneur with a combination of tax regimes and 1% of the excess in 2022

When combining special regimes, all taxable income is summed up (letter of the Ministry of Finance dated November 14, 2019 No. 03-15-05/87792, Federal Tax Service dated March 1, 2019 No. BS-3-11/1855, subparagraph 6 clause 2 of the Federal Tax Service letter dated March 7, 2017 No. BS-4-11/4091).

For example:

Individual entrepreneur combines simplified taxation system for income and PSN. Within the framework of the simplified tax system, the income of individual entrepreneurs for 2022 amounted to 500,000 rubles; Potential income from a patent for 2021 is set at 1,200,000 rubles. It is necessary to subtract 300,000 rubles from the amount of income under the simplified tax system and potential income under the special tax system and determine 1%:

((500,000 + 1,200,000)-300,000)x 1% = 14,000 rubles will be an additional payment for pension insurance, payable by July 1, 2022.

How to calculate individual entrepreneur contributions using the new formula

So, let’s take for example an individual entrepreneur who received an income of 10 million rubles in 2022. and 4 million rubles. expenses. We will calculate insurance premiums...

according to the old rules

The fixed payment to the Pension Fund of the Russian Federation for 2022 is 29,354 rubles. This amount is unchanged for all entrepreneurs.

We calculate the payment based on the above data:

(10,000,000 - 300,000) * 1% = 97,000 rub.

Let's sum up these two payments:

RUB 29,354 + 97,000 rub. = 126,354 rub.

From the calculations it follows that the entrepreneur needs to pay pension contributions for 2022 of 126,354 rubles.

according to the new rules

The fixed payment to the Pension Fund of the Russian Federation for 2022 is 29,354 rubles. This amount is unchanged for all entrepreneurs.

We calculate the payment based on the above data using the new Government formula:

(10,000,000 - 300,000 - 4,000,000) x 1% = 57,000 rub.

Let's sum up these two payments:

RUB 29,354 + 57,000 rub. = 86,354 rub.

From the calculations it follows that the entrepreneur needs to pay pension contributions for 2022 of 86,354 rubles.

This means that the calculation using the new formula is 40,000 rubles more profitable.
(RUB 126,354 - RUB 86,354). Calculator 1% contribution on income exceeding 300 thousand rubles.
* On 09/01/2020, letter No. BS-4-11/14090 of the Federal Tax Service of Russia was published, the main idea of ​​which is: to calculate 1% contributions of individual entrepreneurs using the simplified tax system “Income minus expenses”, expenses can be deducted. So now you can safely use “calculation according to the new rules” in the calculator.

But the following rule must be observed: expenses must be for the reporting period. For example, when calculating the additional contribution for 2022, only expenses for 2022 need to be subtracted from income. If you have losses from previous years that you exclude from the tax base, they cannot be deducted to calculate the 1% contribution.

How to take the coronavirus subsidy into account when calculating contributions

This is the second year that the state has been paying subsidies to industries affected by the pandemic. Essentially, the subsidy is income from the government. Let us explain what significance the received subsidy has for calculating 1% pension contributions.

Paragraph 6 of Article 430 of the Tax Code of the Russian Federation provides a general procedure for accounting for subsidies. Subsidies are not included in the annual income of an individual entrepreneur for pension contributions if they are not taken into account for tax purposes. The income does not take into account federal subsidies to industries affected by coronavirus, which were paid for salaries and other expenses according to Government Decree No. 576 dated April 24, 2020 (subclause 60, paragraph 1, Article 251 of the Tax Code, letter of the Ministry of Finance dated September 2, 2020 No. 03-03- 06/1/76953). Such subsidies do not increase annual income for pension contributions.

Subsidies for SMEs and socially oriented NPOs for disinfection and prevention of coronavirus, which are provided for by Government Decree No. 976 dated 07/02/2020, are not considered income not taken into account when determining the tax base (Letter of the Ministry of Finance dated 09/02/2020 No. 03-03-06/1/ 76953). The specified subsidies received are taken into account as income, and expenses due to these subsidies are taken into account as expenses of the enterprise. Such subsidies must be included in income to calculate pension contributions.

A similar procedure applies to other subsidies. For example, regional subsidies in connection with coronavirus are taken into account as state aid and, if not recognized as targeted financing, are reflected in income (subclause 14, clause 1, article 251 of the Tax Code). In this case, the subsidies affect the annual income for pension contributions.

Reducing the advance payment under the simplified tax system by 1%

The advance payment under the simplified tax system can be reduced by 1% of the amount exceeding the limit of 300,000 rubles if the additional contribution was made in the period for which the tax is calculated.

That is, if the additional contribution for the previous year 2022 was paid on March 30, 2022, then the individual entrepreneur has the right to reduce the advance payment under the simplified tax system for the first quarter of 2022, and not for the entire 2022.

In 2022, entrepreneurs using the simplified tax system and simplified tax system, who do not have employees, can reduce the tax under the simplified tax system or simplified tax system by the entire amount of mandatory contributions. Individual entrepreneurs on the PSN or on the simplified tax system with hired employees reduce taxes by the amount of contributions paid, but not more than 50%.

Details and BCC

In order not to run into problems, you need to have a good idea of ​​where to pay individual entrepreneurs 1 percent over 300 thousand 2022 BCC. The abbreviation KBK means budget classification code - a digital designation that allows you to group items of the state budget.

The BCC is specified in the payment order when paying taxes. If the threshold income level of 300,000 rubles is exceeded, the recipient of the funds in the payment is indicated by the Federal Tax Service, and not by the Pension Fund. When paying 1% IP, the KBK will be 182 1 0210 160, as for other payments on the OPS. The purpose of payment is the payment of insurance premiums to the compulsory public health insurance premium in excess of 300,000 rubles and the period for which they are transferred.

Important! For individual entrepreneurs who pay contributions for the first time, it is easier to fill out a payment form online.

Insurance premiums for additional work under an employment contract

Let us dwell on one more frequently asked question: an individual entrepreneur is at the same time an employee of another enterprise. Accordingly, as a hired employee, he receives a salary and his employer pays insurance premiums for him. The question arises: should a person who, in addition to being an employee, be registered as an individual entrepreneur, have to pay fixed contributions. The answer is clear - yes.

The fact that, in addition to his own business, the entrepreneur is also engaged in work under an employment contract does not exempt him from paying insurance premiums (subclause 2, clause 1, article 419 of the Tax Code, letter of the Ministry of Finance dated August 19, 2019 No. 03-15-05/63294 ). There are no exceptions for this case. The employer is also obliged to pay contributions for the pension, social and health insurance of the entrepreneur (subclause 1, clause 1, article 419, article 420 of the Tax Code).

The material has been edited in accordance with changes in legislation 11/30/2021

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Comments

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Tatyana 02/15/2016 at 11:47 # Reply

I am an individual entrepreneur, a pensioner, I work on the simplified tax system “Income minus expenses” x15%, tell me, is it correct that the Pension Fund tax is 1% on income, all income is taken, excluding expenses. My turnover for 2014 amounted to 11,859,312 rubles, expenses - 10,958,379 rubles, tax base - 900,933 rubles, I paid tax 135,140 rubles and what else do I need 1% - 118,593 rubles. to pay?

Natalia 02/16/2016 at 12:08 # Reply

Tatyana, good afternoon. Working on the simplified tax system, income minus expenses, you calculate tax payments as follows: (income minus expenses) X 15% - the amount of fixed payments paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund. If your annual income exceeds 300 thousand rubles, then by April 1 of the year following the reporting year, you must pay 1% of the difference between all your income and 300 thousand rubles. You apparently made a mistake when you wrote “My turnover is for 2014,” meaning for 2015? Because for 2014 you had to pay the simplified tax system and 1% to the Pension Fund in 2015. And so you calculated everything correctly, except that you did not subtract from 135,140 rubles the amount of fixed payments paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund (18,610.8 + 3,650.58 = 22,261.38). Those. You should have reduced the simplified tax system by 22,261.38. Did you pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015? Payment had to be made by December 31, 2015. I also remind you that the maximum payment to the Pension Fund = 138,627.84 rubles. (fixed and 1%).

03/28/2019 at 09:34 # Reply

It is not the amount of the simplified tax system that is reduced by the amount of fixed payments, but the tax base for calculating the simplified tax system. That is, fixed contributions to pension insurance are counted as expenses. And in the text of the article it is written as Natalya commented. Check this moment!!

Larisa 02/16/2016 at 04:31 pm # Reply

Tatyana, good afternoon! If your declaration under the simplified tax system indicates the amount of 11859312 rubles, then payments to the Pension Fund will be: fixed payment to the Pension Fund of 18610.80, FFOMS - 3650.58, but 1% to the Pension Fund will be: (11859312-300000) *1% = 115593, 12. Next, 115593.12+18610.80 = 134203.80, this is less than 138627.84, which means you pay to the Pension Fund: 1% - 115593.12, fixed amount 18610.80, and FFOMS - 3650.58. All the best to you and good luck!

02/14/2019 at 22:11 # Reply

Not true. When calculating 1%, expenses are also taken into account. This is contained in the Resolution of the Constitutional Court of the Russian Federation of November 30, 2016 No. 27-P, as well as in paragraph 27 of the review of judicial practice of the Supreme Court of the Russian Federation No. 3 (2017) approved by the Presidium of the Supreme Court of the Russian Federation on July 12, 2017. I sued the Pension Fund and my accruals for 2014-2015 were removed and all the money was returned. She filed an application with the court in March 2022, the decision was made on March 16, 2018. I myself am a former tax inspector. Read carefully Income Art. 346.15 procedure for determining income under the simplified tax system and art. 346.16 procedure for determining expenses. The RF CA confirmed that the procedure for determining income and expenses is similar to OSNO.

12/30/2017 at 03:10 pm # Reply

I shoveled almost $200,000, earned almost $1000 (per month). This is a business.

02/14/2019 at 22:03 # Reply

The payment is calculated as income minus expenses and takes 1%. Read the definition No. 304-KG16-16937 and the resolution of November 30, 2016 No. 27-P of the Constitutional Court of the Russian Federation, review of judicial practice of the Supreme Court of the Russian Federation No. 3 (2017), paragraph 27, approved by the Presidium of the Supreme Court of the Russian Federation on July 12, 2017.

Oleg 03/09/2016 at 14:44 # Reply

New kbk

Good afternoon. I am an individual entrepreneur on the simplified tax system. During 2015 Along with fixed payments to the Pension Fund, I paid 1% on income over 300,000 rubles. on the KBK fixed payment of the insurance part of the pension. Now I find out that from January 1, 2016, this payment must be made to another KBK. I still have an unpaid amount (1% of income over 300,000 rubles), which I will pay before April 1 for a new KBK, but what about the amounts that I paid in 2015? Will they be counted?

Natalia 03/12/2016 at 15:00 # Reply

Oleg, good afternoon. Your payments made in 2015 will be counted. In 2015, one BCC was in force for fixed payments and 1% payments; since 2016, different BCCs have been in effect.

Alexander 03/17/2016 at 21:33 # Reply

new individual entrepreneur

Hello. Still in the process of opening a private enterprise. I plan income-expenses of 15%. — I understood correctly that the maximum turnover with such a system is 60 million, or rather 45, because the deflation coefficient is correct? — What will be the tax for the whole year with a turnover of 45 million, profit of 1.5 million? Or is it easier to change taxation?

Natalia 03/17/2016 at 22:24 # Reply

Alexander, good evening. Income under the simplified tax system cannot exceed 60 million rubles. in year. If your difference between income and expenses is 1.5 million rubles, then the simplified tax system tax will be 15% of this number - 225,000 rubles. As far as I understand, you have not yet chosen a taxation system. Just in case, let me remind you that after registering an individual entrepreneur, you have 30 days to submit an application to choose a tax system. Which one to choose is up to you.

Oksana 03/21/2016 at 09:16 pm # Reply

1%

Is it possible to reduce the amount of single tax for 2015 by the amount of payment of 1% for 2014 made in 2015

Natalia 03/22/2016 at 14:00 # Reply

Oksana, good afternoon. You can reduce the single tax for 2015 by the amount of payment of 1% to the Pension Fund for 2014, made in 2015. The principle of calculation is a cumulative total - you count the total amount of income received in 2015, multiply by the tax rate, get the amount, and then reduce it by all advance payments of the simplified tax system made in 2015, and by all payments for individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund made in 2015, including 1%.

Maxim 03/24/2016 at 09:33 # Reply

What if the simplified tax system is 15% and you paid at least 1% of the proceeds? Then can I deduct last year’s 1% contributions to the Pension Fund? Does the presence of employed workers make a difference?

Natalia 03/24/2016 at 09:57 # Reply

Maxim, good afternoon. With the taxation system you have chosen - simplified tax system (income-expenses) 15%, the entire amount of insurance premiums paid during the tax period both “for yourself” and for employees is taken into account in expenses included in the taxable base. Therefore, you need to transfer the calculated minimum tax to the simplified tax system (income-expenses) of 15% in full. The amount of insurance premiums “for yourself” and for employees can be deducted under the simplified taxation system (income) of 6%.

Nadezhda 03/22/2016 at 11:16 am # Reply

Good afternoon. Please tell me, can I pay more contributions to the Pension Fund and Compulsory Medical Insurance than necessary? That is, round the amount to 5000 rubles. and 1000 rub. respectively. And in the 4th quarter, pay the missing difference from what was paid for 3 quarters and what needs to be paid for the year? You can, of course, pay as expected, but it would be more convenient for me, if possible.

Natalia 03/22/2016 at 14:02 # Reply

Nadezhda, good afternoon. You can pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund throughout the year in any amount as you wish. The main requirement is to pay the full amount of contributions calculated from the minimum wage established for each calendar year by December 31.

Individual entrepreneur 03/23/2016 at 12:16 # Reply

shame on the Pension Fund

The pension fund decided to make a plan for entrepreneurs. Peel them off like sticky. Now all individual entrepreneurs will begin to close. Well, how can you calculate contributions like this? These are enslaving conditions. For an entrepreneur, not all of the proceeds are considered his income. He buys goods for sale and incurs a lot of expenses. For example, I am an individual entrepreneur on the general taxation system. I sold goods for 5 million rubles, and spent 4.5 million rubles on purchase and transportation. I still have an income of 500 thousand rubles. I paid personal income tax on this income - 13% - 65 thousand. I have 435 thousand rubles left in my pocket. I earned this for the whole of 2015. And what of this amount remaining at my disposal, in addition to fixed advance payments to the Pension Fund, should I still pay the maximum amount - 152 thousand rubles? And then what? How should I feed my family? 283 thousand remain. This is a month - I earned a little more than 23 thousand on average? What a disgrace. It can't be considered that way.

Natalia 03/24/2016 at 09:46 # Reply

Hello, why do you pay 13% personal income tax? Do you use OSNO? If you used the simplified tax system, you would pay 6% on income - half as much.

Stanislav 12/23/2016 at 18:00 # Reply

Constitutional Court decision

Good evening, there is decision number 27 KS dated November 30, 2016, which clearly states that the Pension Fund must take into account expenses when calculating and that the pension fund accrued incorrectly

Alina 03.23.2016 at 12:19 # Reply

strange calculation of insurance premiums to the Pension Fund

That's an understatement - strange. It will simply cut down all entrepreneurs at the very roots. They do not earn enough to pay 1% to the Pension Fund on income exceeding 300 thousand rubles. After all, not everything that they received at the cash desk or in their current account is their income. What about the expenses? Well, it's somehow very unfair. But everywhere they say that small business is precious. The road to where?

Anna 03/25/2016 at 04:21 pm # Reply

Tax reduction for 2015 for individual entrepreneurs with employees

Good afternoon. I have an individual entrepreneur on the simplified tax system. For 2015, taxes accrued (6%) amounted to 780,272.00. I have employees. For them I paid a contribution of 40,000 rubles, and I also paid a fixed payment to the individual entrepreneur for 2014 of 22,000 in 2015, as well as 1% on amounts exceeding income for 2014 of 86,000 rubles, also paid in 2015. Tell me what payments I can use to reduce my tax. Thank you in advance.

Natalia 03/25/2016 at 07:30 pm # Reply

Anna, good evening. An individual entrepreneur on simplified taxation system (STS) income who has employees can reduce the advance payment under the simplified tax system by the amount of insurance premiums paid (in the reporting period) for employees and fixed payments for individual entrepreneurs (but not more than 50% of the tax amount). Those. You can reduce 780,272.00 by 50% of all contributions paid in 2015 (40,000+22,000+86,000):2.

Evgenia 03/28/2016 at 10:15 am # Reply

Good afternoon I am an individual entrepreneur on the simplified tax system. In 2015, I paid fixed contributions to the Pension Fund. But 1% of income exceeding 300,000 rubles was paid in March 2016. Can I reduce the advance payment for the first quarter of 2016 to the tax office? Or can this 1% still be taken into account in 2015? Thank you

Natalia 03/28/2016 at 09:04 pm # Reply

Evgenia, good evening. The advance payment for the 1st quarter of 2016 can be reduced by contributions paid during the 1st quarter of 2016 (this applies to both 1% and fixed contributions).

Elena 03/30/2016 at 07:59 pm # Reply

Hello! How can an individual entrepreneur on a patent calculate the 1% excess of 300,000 rubles? from potential income 720,000 rubles. for six months for the Pension Fund. Thank you.

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