The procedure for calculating tax according to the simplified tax system “income” in 2022 - 2022 (6%)

How to calculate the simplified tax system “income”

To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:

• calculate the tax base;
• determine the amount of the advance payment;
• determine the final amount of tax to be paid.

The rules and formulas that apply at each stage do not allow for ambiguity. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (with the exception of the 0% rate for individual entrepreneurs carrying out entrepreneurial activities in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a constituent entity of the Federation). However, the most widely used rate remains 6%, and we will focus on it in our article.

If income and headcount limits are exceeded, an increased tax rate of 8% must be applied. We wrote more about this here.

Get free trial access to ConsultantPlus and find out how to calculate taxes if you are switching from the simplified tax system to OSNO.

How is the simplified tax system calculated: determining the tax base

Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.

In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.

Business income is revenue or profit

How to calculate income over 300,000 individual entrepreneurs on UTII and simplified tax system - what tax is paid

Example. The store received 60 thousand rubles in a month. through the sale of products. A common mistake is when the entire number is considered the profit of the individual entrepreneur. To determine profit, you need to subtract the main expense items from income.

About income based on a patent

Here are just a few of the acceptable items that are deducted:

• interest on a loan for commercial equipment;
• transport services and communications, stationery, cash register services;
• employees' salaries;
• taxes;
• rental of retail premises;
• purchase price of goods. They are important for those who are interested in how to calculate the income of an individual entrepreneur.

Note! Income is the funds received by the entrepreneur, which he can spend in the future at his own discretion. Profit is the balance of money minus expenses. You can analyze the activities of an enterprise to determine both income and profit and predict them for the future.

How to calculate the 6% simplified tax system: determine the amount of advance payments

The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:

AvPr = Nb × 6%,

Where:

Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.

However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:

AvPu = AvPr – Nvych – Ts – AvPpred,

Where:

AvPr is an advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;

Nvych - a tax deduction equal to the amount of insurance premiums paid to the funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;

How to calculate a tax deduction under the simplified tax system was explained in detail by experts in the ConsultantPlus ready-made solution. Get trial access and study the material for free.

Тс - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);

AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount is reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.

In this case, the taxpayer must be registered as a payer of such a fee.

Read about the specifics of calculating the trading fee in this section.

Insurance premiums: individual entrepreneur taxes in 2022 without employees

Regardless of the taxation system applied, an individual entrepreneur pays insurance premiums for pension and health insurance for himself. To find out what taxes for individual entrepreneurs without employees are set for social insurance in 2022, you need to refer to Article 430 of the Tax Code of the Russian Federation.

In 2022, a fixed contribution of 6,884 rubles is paid for compulsory medical insurance.

The Pension Fund tax for individual entrepreneurs in 2022 depends on the amount of annual income. If it does not exceed 300,000 rubles, then you only need to pay a fixed fee of 29,354 rubles. With income above 300,000 rubles. an additional contribution of 1% of the excess amount is paid.

USN: formula for calculating the final payment

At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.

The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:

N = Ng – Nvych – Ts – AvP,

Where:

Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;

AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.

For more information about what a single tax is, which is paid under the simplified tax system, read the article “What taxes does the simplified tax system replace?”.

If you apply the simplified tax system “income minus expenses”, the procedure for calculating tax will be different. ConsultantPlus experts told us how to correctly calculate the tax payable and what the minimum tax is. Get trial access and study the materials for free.

Nuances of determining income

An individual entrepreneur's income decreases if he has to return previously received advances. The reduction occurs in the tax period when the refund is made.

Income expressed in foreign currency should be taken into account in conjunction with income expressed in rubles. In this case, income expressed in foreign currency is recalculated into rubles at the official exchange rate of the Bank of Russia established on the date of receipt of income.

Income in the form of exchange rate differences from the sale of foreign currency, which is non-operating income, is not taken into account in the PSN.

Income received in kind is recorded at market prices. They are determined taking into account the provisions of Article 105.3 of the Tax Code.

Amounts of compensation for losses (damages, lost profits), penalties (fines, penalties), as well as compensation upon termination of the contract, are also income received in the framework of activities in respect of which the PSN is applied. This was indicated by the Ministry of Finance in a letter dated December 16, 2013 No. 03-11-09/55209.

Example conditions for calculating the simplified tax system “income” for 2022

Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.

Example

Omega LLC, which uses the simplified tax system with the object “income” in its activities, received income in the amount of 3,200,000 rubles in 2022. Broken down by month it looks like this:

• January - 280,000 rubles;
• February - 310,000 rubles;
• March - 260,000 rubles;
• April - 280,000 rubles;
• May - 260,000 rubles;
• June - 250,000 rubles;
• July - 200,000 rubles;
• August - 245,000 rubles;
• September - 220,000 rubles;
• October - 285,000 rubles;
• November - 230,000 rubles;
• December - 380,000 rub.

At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.

During the tax period, Omega LLC paid to insurance premium funds:

• for the 1st quarter - 21,000 rubles;
• for the six months - 44,300 rubles;
• for 9 months - 66,000 rubles;
• for the whole year - 87,000 rubles.

There were also payments of temporary disability benefits. Their total amount was 24,000 rubles, including:

• in the 2nd quarter - 17,000 rubles;
• in the 3rd quarter - 7,000 rubles.

From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.

What reporting needs to be submitted to OSNO

Mandatory tax reporting forms

Tax returns. Individual entrepreneurs submit VAT and 3-NDFL returns using the common system.

The VAT return is submitted every quarter by the 25th day of the following month following the reporting period. For example, for the third quarter the declaration must be submitted no later than October 25. If there was no income, they submit zero. For failure to provide, a fine is provided under Article 119 of the Tax Code of the Russian Federation and the blocking of the current account.

The VAT return is submitted only electronically. A declaration on paper is not considered submitted (letter of the Federal Tax Service No. OA-4-17/ [email protected] ).

VAT declaration. The form was approved by order of the Federal Tax Service No. ММВ-7-3/ [email protected]

3-NDFL declarations are submitted once a year until April 30. It indicates the entrepreneur’s income and tax deductions. Compiled in electronic or paper form. The declaration can be filled out using the “Declaration” program on the Federal Tax Service website.

Declaration 3-NDFL for 2022. The form was approved by order of the Federal Tax Service No. ED-7-11/ [email protected]

Book of accounting of income and expenses (KUDiR). Individual entrepreneurs on OSNO may not keep accounting records, provided that they keep records of income and expenses (Article 6 of Law No. 402-FZ). All financial receipts and expenses during the year are entered into KUDiR.

KUDiR can be maintained electronically using online accounting services. At the end of the year, the accounting book needs to be printed, numbered, signed and the individual entrepreneur’s seal put on it, if there is one. There is no need to send the KUDiR anywhere, but the tax office may require it during an audit. The fine for the absence of KUDiR is from 10 to 30 thousand rubles (Article 120 of the Tax Code of the Russian Federation).

Sample and rules for filling out KUDiR for individual entrepreneurs on OSNO in Order of the Ministry of Finance No. 86n.

Book of purchases and sales. The purchase book records invoices for the purchase of goods and services, and the sales book records invoices issued to counterparties during the tax period. The tax office uses them to check the VAT return.

The book of purchases and sales can be kept in handwritten or electronic form. Inspectors compare invoice data from counterparties to verify VAT refunds.

The form and rules for maintaining the book of purchases and sales are approved by Government Decree No. 1137.

Reporting forms, if there are employees

If an individual entrepreneur hires workers, the number of reports increases. They are submitted to the tax office, the Pension Fund and the Social Insurance Fund.

Calculation of insurance premiums (DAM). This is information about all insurance premiums for employees. It also provides information on the average number of employees. The DAM is submitted to the tax office once a quarter until the 30th day of the next month (clause 7 of Article 431 of the Tax Code of the Russian Federation). The form was approved by order of the Federal Tax Service No. ED-7-11/ [email protected]

6-NDFL. This is a report with the income of all employees from whom tax has been withheld. 6-NDFL must be submitted to the tax office every quarter before the 30th day of the month following the reporting period. For example, the second quarter report must be submitted by July 31. Annual report - until March 1 of the next year (clause 2 of Article 230 of the Tax Code of the Russian Federation).

The 6-NDFL report form and the procedure for filling out were approved by Federal Tax Service Order No. ED-7-11/ [email protected]

4-FSS. This is a calculation of insurance premiums for injuries, which is submitted to the Social Insurance Fund. If the individual entrepreneur does not pay such contributions, zero reports must be submitted.

The 4-FSS report is submitted once a quarter until the 20th day of the next month. If the report is in electronic form - until the 25th. The form was approved by FSS order No. 381.

SZV-TD. This is a report with information about hired employees. It is submitted to the pension fund upon hiring, dismissal or transfer of an employee to another position.

Submission deadlines (Article 11 of Law 27-FZ):

• upon hiring or dismissal - no later than the next day;
• when transferring to another position - no later than the 15th day of the next month.

The report form was approved by Resolution of the Pension Fund Board No. 730p.

SZV-M. This report on insurance payments must be submitted to the Pension Fund for employees under employment contracts and civil servants' agreements. Deadline: every month until the 15th. The form was approved by Resolution of the Pension Fund Board No. 83p.

SZV-STAGE. Annual reporting for employers on the length of service of employees. It must be submitted to the Pension Fund once a year before March 1 of the following year. The form was approved by Resolution of the Pension Fund Board No. 507p.

If there are more than 25 employees on staff, SZV-TD, SZV-M and SZV-STAZH are submitted electronically. If less - in electronic or paper form.

Reports to Rosstat. In 2022, all individual entrepreneurs must submit reports to Rosstat for continuous monitoring, which is carried out once every 5 years. Whether you need to submit reports or not, you can check in the future on the official website of Rosstat.

Reporting for individual entrepreneurs on OSNO, sorted by frequency

Calculation of simplified tax system for 2021

Omega LLC will calculate tax at a simplified tax rate of 6% as follows.

Before calculating the simplified tax system (USN) - income for the year, the accountant should determine the amounts of all advance payments.

1. How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.

First, according to the simplified tax system of 6%, the calculation of the advance payment attributable to the tax base of this reporting period is made:

850,000 rub. × 6% = 51,000 rub.

A deduction is then applied to the amount received. That is, it is reduced by insurance premiums paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:

51,000 rub. × 50% = 25,500 rub.

This condition is met since contributions are equal to 21,000 rubles, and the maximum deduction is 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:

51,000 rub. – 21,000 rub. = 30,000 rub.

The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.

1. How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.

First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:

RUB 1,640,000 × 6% = 98,400 rub.

The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. The total amount of contributions and benefits for the half-year is:

RUB 44,300 + 17,000 rub. = 61,300 rub.

However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:

RUB 98,400 – 49,200 rub. = 49,200 rub.

Now we determine the advance payment based on the results of the six months, subtracting the advance payment based on the results of the first quarter from this amount:

RUB 49,200 – 30,000 rub. = 19,200 rub.

Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.

1. How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.

First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:

RUB 2,305,000 × 6% = 138,300 rub.

The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:

66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.

However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300 × 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:

RUB 138,300 – 69,150 rub. = 69,150 rub.

Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:

RUB 69,150 – 30,000 rub. – 19,200 rub. = 19,950 rub.

Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.

1. How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.

It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:

RUB 3,200,000 × 6% = 192,000 rub.

The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:

87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.

However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000 × 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for the trading fee (RUB 12,000). The deduction can be increased by this amount. As a result we get:

192,000 rub. – 96,000 rub. – 12,000 rub. = 84,000 rub.

Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:

84,000 rub. – 30,000 rub. – 19,200 rub. – 19,950 rub. = 14,850 rub.

Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.

Our 6% simplified tax system calculator will help you calculate advance payments and taxes based on your data.

The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in the tax return.

You can download the current form and example of filling out a declaration under the simplified tax system “income” here.

The declaration is submitted to the INFS:

• legal entities - no later than March 31;
• individual entrepreneurs - no later than April 30.

In 2022, the deadlines for submitting a declaration under the simplified tax system for 2022 are as follows:

• legal entities - until March 31, 2022;
• individual entrepreneurs - until May 4, 2022 (since April 30 is a Saturday). Submitting a declaration at a later date will entail the accrual of a fine under Art. 119 of the Tax Code of the Russian Federation.

STS 15% for affected industries

Individual entrepreneurs (SMEs), whose activities are classified as industries affected by the coronavirus pandemic in 2020, were exempt from paying advance payments under the simplified tax system, as well as insurance premiums for the 2nd quarter of 2020 (Federal Law dated 06/08/2020 No. 172-FZ) . When calculating the tax for 2022, it should be taken into account that the advance payment according to the simplified tax system, calculated as the difference between advances for the first half of the year and the 1st quarter of 2022, was not subject to transfer.

Example

IP Veresov repairs computers using a “simplified” rate of 15%. Income for 2022 amounted to 600,000 rubles. Other performance indicators are shown in the table:

Because the activities of individual entrepreneurs are classified as affected industries, advance payment for the 2nd quarter of 2022. in the amount of 2250 rubles. (11250 – 9000) Veresaev did not pay.

Tax is payable based on the difference between income and expenses, because the minimum tax was lower. For 2022, the tax amounted to 19,200 rubles, but the amount to be paid minus the advance for the 2nd quarter of 2022 is:

19200 – (11250 – 9000) = 16950 rub.

Taking into account advances for 1 sq. and 9 months 2022 to the budget based on the results of 2020, the individual entrepreneur will list:

16950 – (9000 + 2550) = 5400 rub.

Deadlines for payment of taxes and advance payments

Advance payments in 2022 are made based on the results of each reporting period:

• for the 1st quarter - no later than 04/25/2022;
• for the 2nd quarter - no later than July 25, 2022;
• for the 3rd quarter - no later than October 25, 2022.

At the end of 2022, the tax is paid:

• legal entities - no later than 03/31/2022;
• individual entrepreneurs - 05/04/2022 (since April 30 is a Saturday).

A sample payment form for payment of the simplified tax system “income” can be viewed here.

If payers fail to pay taxes and advance payments on time, penalties will be assessed.

Our penalty calculator will help you calculate penalties for legal entities.

Results

The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).

The amount of tax obtained from this calculation can be reduced by insurance premiums, disability benefits and voluntary insurance payments paid for the corresponding period. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.

In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Property taxes

Taxes under UTII are paid on real estate, for which the base is the cadastral value. Calculations and transfers are carried out for the organization as a whole. But separate accounting may be necessary to correctly record all the information.

The main thing is to correctly determine the total amount of property tax. It is necessary to take into account the mode in which the property itself is used. Internet programs such as an online calculator are a great help with this.

Under different taxation systems, an entrepreneur’s income is considered differently, and this must be taken into account. The main thing is to correctly draw up documents that record expenses and the level of current profit. It often happens that a declaration is the only suitable option for resolving the issue. Neither the tax office nor other market participants can obtain information in any other way.