What you need to know about advance payments under the simplified tax system in 2022

The simplified system is a special preferential regime, the declaration for which is submitted only once a year. Payment of the single tax on the simplified tax system also occurs once a year - no later than March 31 for an LLC and April 30 for an individual entrepreneur. However, these are not all the payments that the simplifier must transfer to the budget. At the end of each reporting period, if there is income, advance tax payments must be calculated and paid.

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What are advance payments on the simplified tax system?

Let us repeat, the tax period for the simplified system is a calendar year, so the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, this is how the budget is advanced using earlier revenues.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% (for the simplified tax system Income) or 15% (for the simplified tax system Income minus expenses) of the tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. At the same time, all advance payments under the simplified tax system are taken into account in the declaration and accordingly reduce the total annual amount.

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For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

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Is there a penalty for late advance payments?

According to paragraph 3 of Art. 58 of the Tax Code of the Russian Federation, violation of the procedure for calculating and (or) paying advance payments cannot be considered as a basis for holding the taxpayer accountable for violating the legislation on taxes and fees.
Therefore, when transferring advance payments in violation of the established deadlines, no one will fine the “simplified” person. The sanction provided for in Art. 122 of the Tax Code of the Russian Federation , can only be applied for non-payment of tax at the end of the year.

If advance payments are made later than the established deadlines, penalties will be charged on the amount of late advance payments made in accordance with Art. 75 of the Tax Code of the Russian Federation ( clause 3 of Article 58 of the Tax Code of the Russian Federation ).

Deadlines for payment of advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the following deadlines for payment of advance payments under the simplified tax system in 2022:

• no later than April 25 for the first quarter;
• no later than July 25th for the six-month period;
• no later than October 25th for nine months.

If these deadlines are violated, a penalty will be charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance of your tax before these dates, you will be subject to a penalty of 20% of the unpaid amount.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Procedure for calculating advance payments

The procedure for calculating advance payments under the simplified tax system directly depends on the object of taxation chosen by the “simplified” tax collector.
When calculating advance payments, the tax rate in force in the region where the organization or individual entrepreneur is registered for tax purposes is used. If the object of taxation is “income”

The advance payment is calculated based on the tax rate and actual income received. The amount of the latter is determined on an accrual basis from the beginning of the tax period (that is, from January 1 of the current year) until the end of the first quarter, six months, nine months and calendar year, respectively ( clause 3 of Article 346.21 of the Tax Code of the Russian Federation ).

The advance payment calculated for the reporting period is reduced by the tax deduction. It includes the amounts ( clause 3.1 of Article 346.21 ):

1. Insurance premiums paid in this reporting period (including the amount of repaid debt on them).
2. Sick leave expenses (including personal income tax) for days paid at the expense of the employer.
3. Payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (with the exception of sick leave for injuries).

In this case, the amount of the tax deduction cannot be more than 50% of the advance payment amount.
This restriction does not apply to individual entrepreneurs who do not make payments or other remuneration to individuals.

If the tax object “income minus expenses” is selected

The advance payment is calculated based on the tax rate and the actual income received, reduced by the amount of expenses. In this case, both income and expenses are calculated on an accrual basis from the beginning of the tax period (that is, from January 1 of the current year) until the end of the first quarter, half year, nine months, respectively, taking into account previously calculated amounts of advance tax payments ( clause 4 of Article 346.21 of the Tax Code RF ).

Example 1
A company that uses the simplified tax system and calculates tax on the difference between income and expenses knows that by the end of 2022 it will need to pay a minimum tax (due to the excess of expenses over income). In this case, is the company obliged to make advance payments under the simplified tax system during 2022?

If there is a tax base (income or an excess of income over expenses), all “simplified” residents are required to make advance payments under the simplified tax system. And this must be done regardless of the fact that, at the end of the tax period, the “simplified” person can “go out” to pay the minimum tax (the grounds for its payment are established in clause 6 of Article 346.18 of the Tax Code of the Russian Federation ).

Reduction of tax on the amount of insurance premiums

Insurance premiums that an individual entrepreneur pays for himself, as well as contributions for employees of organizations and individual entrepreneurs, reduce the calculated tax amounts. The order of reduction depends on which tax object is selected:

• on the simplified tax system for income, the calculated payment itself is reduced;
• on the simplified tax system Income minus Expenses, contributions paid are taken into account in expenses.

For individual entrepreneurs working on the simplified tax system of 6%, there is another important condition - the presence or absence of employees. If an individual entrepreneur has employees hired under an employment or civil contract, then tax payments can be reduced by no more than 50%. At the same time, to reduce the tax, insurance premiums paid both for yourself and for employees are taken into account.

If there are no employees, then payments to the budget can be reduced by the entire amount of contributions paid for oneself. With small income of an individual entrepreneur without employees, a situation may arise that there will be no tax to pay at all, it will be completely reduced due to contributions.

The simplified taxation system 6% and simplified taxation system 15% regimes are radically different in tax base, rate and calculation procedure. Let's look at examples of how to calculate an advance payment according to the simplified tax system for different tax objects.

Calculate the advance payment according to the simplified tax system

If the employee is hired at the end of the year

Let's imagine the following situation. An individual entrepreneur using the simplified tax system with the object of taxation “income” works without employees until the fourth quarter. Accordingly, he reduced the advance payment for nine months for the “simplified” tax by the fixed insurance premiums paid in September without the 50% limit provided for in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation .
In December he hires a person. As a result of calculating the “simplified” tax payable to the budget at the end of the year, taking into account the 50% limitation in the declaration under the simplified tax system, with a high degree of probability, an arrears will appear on the advance payment for nine months. Will the individual entrepreneur be charged penalties in such a situation? Let's figure it out.

If an individual entrepreneur does not have employees during the entire tax period (calendar year), then the reduction in tax payments is made without restrictions on the amount, and if there are any in at least one month of the specified period, the reduction is made by no more than 50%. Such clarifications are given in Letter of the Ministry of Finance of Russia dated May 13, 2013 No.  03‑11‑11/158 .
And one cannot but agree with them. At the same time, the entrepreneur does not need to recalculate previously made advance payments under the simplified tax system (before hiring the employee). But subsequent (after the date of acceptance) advance payments and tax at the end of the year of the individual entrepreneur must be calculated in accordance with clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation in compliance with the 50% limit. The payment amount received during the calculation (reduced by the insurance premiums paid, taking into account the 50% limitation) must be reduced by the calculated and previously made advance payments (determined without taking into account this limitation) and the difference must be paid to the budget on time.

In the above situation, the individual entrepreneur calculated the advance payment for nine months without complying with the 50% limit in full compliance with tax rules. The appearance of an employee is a new circumstance that is taken into account when determining the amount of tax at the end of the tax period. Meanwhile, the advance payments actually made by the individual entrepreneur to the budget will be less than the advance payments reflected in the declaration.

In such a situation, the Federal Tax Service will automatically calculate penalties for nine months. To avoid them, it is necessary to send a letter to the inspectorate explaining the reasons for the discrepancy. In other words, the fact that advance payments due were reduced by insurance premiums without limitation does not in this case constitute a basis for the accrual of penalties.

By the way, in the opposite situation - when an individual entrepreneur fires all employees in the middle of the year - the adjustment of the “simplified” tax at the end of the year should be made taking into account the 50% limit, since the tax under the simplified tax system is calculated on an accrual basis from the beginning of the year (see from  the Ministry of Finance of Russia 03/27/2020 No. 03‑11‑11/24497 ). An individual entrepreneur will be able to apply this restriction only from the tax period following the tax period in which all of its employees were fired.

Calculation for simplified taxation system Income

Tax base, i.e. The amount on which the tax is calculated for the simplified tax system Income is the income received. No expenses under this regime reduce the tax base; tax is calculated on the received sales and some non-sale income. But due to the contributions paid, the payment to the budget itself can be reduced.

As an example of calculations, let’s take an individual entrepreneur without employees, who received income in the amount of 954,420 rubles in 2022. Individual entrepreneurs' insurance premiums in 2022 consist of a fixed minimum amount of 43,211 rubles. plus 1% of income exceeding RUB 300,000. We count: 43,211 + (954,420 – 300,000 = 654,420) * 1% = 6,544) = 49,755 rubles.

Pay additional fees in the amount of 6,544 rubles. possible both in 2022 and after its end, until July 1, 2023. Our entrepreneur has paid all fees in 2022. Individual entrepreneurs paid insurance premiums for themselves every quarter in order to immediately be able to reduce payments to the budget:

• in the 1st quarter - 10,000 rubles;
• in the 2nd quarter - 15,000 rubles;
• in the 3rd quarter - 17,000 rubles;
• in the 4th quarter – 7,755 rub.

An important condition: we count the income and contributions of individual entrepreneurs for themselves not separately for each quarter, but as a cumulative total, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

Let's see how to calculate an advance payment under the simplified tax system Income based on these data:

1. For the first quarter: 168,260 * 6% = 10,096 minus paid contributions of 10,000, 96 rubles remain to be paid. Payment deadline is no later than April 25th.
2. For half a year we get 425,860 * 6% = 25,552 rubles. We subtract the contributions for the half-year and the advance for the first quarter: 25,552 – 25,000 – 96 = 456 rubles. You will have to pay extra no later than July 25th.
3. For nine months, the calculated tax will be 757,010 * 6% = 45,421 rubles. We reduce by all paid fees and advances: 45,421 – 42,000 – 96 – 456 = 2,869 rubles. They must be transferred to the budget no later than October 25th.
4. At the end of the year, we calculate how much the entrepreneur must pay extra no later than April 30: 954,420 * 6% = 57,265 – 49,755 – 96 – 456 – 2,869 = 4,089 rubles.

As we can see, thanks to the ability to take into account insurance payments for oneself, the tax burden of individual entrepreneurs on the simplified tax system Income in this example amounted to only 7,510 (96 + 456 + 2,869 + 4,089) rubles, although the initially calculated single tax was 57,265 rubles.

Let us remind you that only entrepreneurs who do not use hired labor have this opportunity, and individual entrepreneurs have the right to reduce the tax by no more than half. As for LLCs, the organization is recognized as an employer immediately after registration, so legal entities also reduce payments to the treasury by no more than 50%.

If the tax amount is less than the amount of unpaid advance payments, will penalties be assessed?

Let's consider this situation.
“Simpler” did not make advance payments, while the amount, for example, of the minimum tax at the end of the year is less than the amount of advance payments. Will this taxpayer be assessed penalties on the entire amount of unpaid advance payments? We believe that in this case, the “simplified” person will not be charged penalties. Let me explain.

of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No.  57 states the following. If, at the end of the tax period, the amount of calculated tax turned out to be less than the amount of advance payments due during this tax period, then the courts must proceed from the fact that penalties accrued for failure to make these advance payments are subject to a proportionate reduction.

This means that the amount of penalties for late transfer of advance payments exceeding the amount of tax calculated for the corresponding tax period in accordance with the established procedure is subject to a proportionate reduction in relation to this tax amount.

Moreover, in letters dated October 30, 2015 No.  03-11-06/2/62714 , dated February 24, 2015 No.  03-11-06/2/9012 and dated May 12, 2014 No.  03-11-11/22105, Ministry of Finance officials came to the conclusion that a similar rule should be applied in the case when the amount of advance payments for the “simplified” tax, calculated for the first quarter, half a year and nine months, is greater than the amount of the minimum tax ( clause 6 of Article 346.18 of the Tax Code of the Russian Federation ) paid for the tax period.

Example 3
An individual entrepreneur for a period until July 27, 2022 made an advance payment under the simplified tax system for six months in a smaller amount than what follows from the calculation. The entrepreneur made the additional advance payment on August 5, 2022. What sanctions can be applied to individual entrepreneurs in such a situation?

For failure to pay the advance payment for the nine months of 2022, the company must be assessed penalties ( clause 3 of Article 58 , clause 1 of Article 75 of the Tax Code of the Russian Federation ).
However, in this case, the amount of the advance payment turned out to be more than the minimum tax. Therefore, penalties are calculated precisely on the amount of the minimum tax. Thus, the company must accrue penalties in the amount of RUB 52,380. for the period from October 26, 2022 to March 23, 2022 inclusive (for 150 calendar days).

The calculation is:

The total amount of penalties payable was RUB 2,942. (24.44 317.78 476.66 1 222.2 900.93).

Calculation for simplified taxation system Income minus Expenses

In this mode, contributions can only be taken into account as part of other expenses, i.e. The calculated advance payment itself cannot be reduced. Let’s figure out how to calculate an advance payment according to the simplified tax system with the tax object “Income reduced by the amount of expenses.”

For example, let’s take the same entrepreneur without employees, but now we will indicate the expenses incurred by him in the process of activity. Contributions are already included in general expenses, so we will not list them separately.

The standard rate for the simplified tax system Income minus Expenses for 2022 is 15%, let’s take it for calculation.

1. For the first quarter: (168,260 – 108,500) * 15% = 8,964 rubles. Payment must be made no later than April 25th.
2. For half a year: (425,860 – 276,300) * 15% = 22,434 rubles. We subtract the advance payment paid for the first quarter (22,434 - 8,964), we find that 13,470 rubles will remain to be paid no later than July 25th.
3. For nine months, the calculated tax will be (757,010 – 497,650) * 15% = 38,904 rubles. We reduce by advances for the first quarter and half of the year: 38,904 – 8,964 – 13,470 = 16,470 rubles. They must be transferred to the budget no later than October 25th.
4. Based on the results of the year, we calculate how much more must be paid no later than April 30: (954,420 – 683,800) * 15% = 40,593 minus all advances paid 38,904, we get 1,689 rubles.

Now we check whether there is an obligation to pay the minimum tax, i.e. 1% of all income received: 954,420 * 1% = 9,542 rubles. In our case, we paid more into the budget, so everything is in order.

Let's compare whose financial burden was higher:

• at the simplified rate of 6%, the entrepreneur paid 7,510 (tax) plus 49,755 (contributions), a total of 57,265 rubles.
• at the simplified 15% tax rate was 40,593 rubles plus 47,418 (contributions), a total of 88,011 rubles.

In this case, the load on the simplified tax system Revenues minus expenses turned out to be higher, although the share of expenses in revenue is quite high (71.65%). If the share of expenses turns out to be even lower, then the simplified tax system of 15% becomes completely unprofitable.

Before choosing a tax regime, we recommend that you receive a free consultation from 1C:BO, where they will help you choose the best option for you.

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Calculation of the final tax payment for the 4th quarter of 2022

For the 4th quarter, it is not the advance tax payment that is paid, but the tax at the end of the year. The fact is that the tax is paid in installments at the end of each reporting period, and 4 quarters of the year are the tax period. When calculating the payment for the year, all advance payments made during the year are taken into account.

Calculation of single tax for simplified tax system 6%

Tax is calculated using the formula = Tax base × 6% – Advance payments for 1st, 2nd and 3rd quarters

Step 1. Calculate income for the tax period. To do this, sum up all the income received in the 1st, 2nd, 3rd and 4th quarters on an accrual basis. This amount is in the first section of KUDiR. Organizations and individual entrepreneurs using the simplified tax system take into account revenue from sales as income, as well as non-operating income, which are listed in Art. 249 and Art. 250 Tax Code of the Russian Federation.

Step 2. Determine the amount of insurance premiums for the period and reduce the tax by their amount

• LLCs and individual entrepreneurs with employees can reduce tax by no more than 50%;
• An individual entrepreneur without employees has the right to reduce tax without restrictions by the amount of insurance premiums that he pays for himself.

Step 3: Determine your tax base. From the amount of income received for the year, subtract the amount of insurance premiums paid for the year. If the amount of the tax deduction exceeds 50% of the tax (for organizations and individual entrepreneurs with employees), then reduce the tax only by half.

Step 4. Calculate the tax according to the simplified tax system. Multiply the resulting tax base by the tax rate and subtract all advance payments transferred to the budget during the year.

An example of calculating a single tax for Kaktus LLC for 2022

LLC "Cactus" operates on a simplified basis with the object of taxation "income". The organization has two employees, the salary of each of them is 45,000 rubles. The company's income for the entire year amounted to 860,000 rubles.

1st quarter - 200,000 rubles;

2nd quarter - 160,000 rubles;

3rd quarter - 280,000 rubles;

4th quarter - 220,000 rubles.

During the year, advance payments were transferred for the 1st quarter - 6,000 rubles, for the 2nd quarter - 4,600 rubles, for the 3rd quarter - 7,500 rubles.

The tax amount for the year is: 860,000 × 6% = 51,600 rubles.

We may reduce this amount by the amount of fees paid. From the salary of two employees (90,000 rubles), insurance premiums are paid monthly in the amount of 30% - 90,000 × 30% = 27,000 rubles per month. Over the past year, the organization transferred insurance premiums in the amount of 27,000 × 12 = 324,000 rubles. Sick leave was not paid.

We see that the amount of contributions is greater than the amount of tax, but we can still reduce the tax only by half: 51,600 × 50% = 25,800 rubles.

Now from this amount we must subtract advance payments for three quarters:

25,800 – (6,000 + 4,600 + 7,500) = 7,700 rubles.

Thus, the organization must pay 7,700 rubles by March 31, 2023.

Calculation of single tax for simplified tax system 15%

Step 1: Determine your tax base. Take income and expenses from KUDiR. Income is recorded in the first section of KUDIR in column 4. “Simplified” must take into account income in the tax base in accordance with Art. 249 and art. 250 of the Tax Code of the Russian Federation. Expenses are indicated in column 5 of the first section of KUDiR. Economically justified and documented costs, which are listed in clause 1 of Art. 346.16 Tax Code of the Russian Federation.

Unlike the simplified taxation system “Income”, under the “Income minus expenses” system, insurance premiums cannot be deducted. They are immediately included in expenses and reduce the tax base and the tax itself.

Step 2. Determine the tax amount. The tax is calculated using the formula:

Tax = (Income - Expenses) × 15%.

Check the tax rate for your region and type of activity, it may be less than 15%.

Step 3. Calculate the amount of tax payable for the year. From the calculated tax amount, subtract the advance payments that were made in the 1st, 2nd and 3rd quarters.

KBK for payment documents

KBK is a budget classification code that is indicated on receipts or bank documents for tax payment. The BCC of advance payments for the simplified system is the same as for the single tax itself. In 2022, the budget classification codes approved by Order of the Ministry of Finance of Russia dated June 8, 2020 N 99n (as amended on October 26, 2021) are in effect.

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• incorrect Federal Treasury account.

However, paying with an incorrect classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

• KBK simplified tax system 6% (tax, arrears and debt) – 182 1 0500 110;
• KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) – 182 1 05 01021 01 1000 110.

Payment period

— for the 1st quarter — until April 25

- for half a year - until July 25

- 9 months - until October 25.

But organizations pay tax for the year no later than March 31 of the following year, entrepreneurs - no later than April 30. If the day falls on a weekend, the deadline is moved to the next working day.

Elba will calculate the tax on the simplified tax system “Income” and “Income minus expenses”. Get 30 free days when you sign up and try it yourself. If you are using the simplified tax system “Income” and all payments are sent to your current account, use our free service.

Receiving an advance from the buyer

Since income under the “simplified system” is reflected on a cash basis, the advance received is also recognized as simplified taxation system income at the time of its receipt. This is reflected in accounting. Example.
Advance payment from the buyer - simplified taxation system-income In November, Aktiv JSC received an advance payment from Passiv LLC for the upcoming shipment of products. Advance amount – 240,000 rubles. The products were transferred to the buyer only in January of the following year. In December, the settlement account of JSC Aktiv received payment from LLC Passiv for products shipped in September. Payment amount – 100,000 rubles. “Aktiv” works using the simplified tax system, therefore it determines income and expenses using the cash method. The company pays advance tax payments quarterly. In this case, the accountant will reflect the revenue from the current year’s sales in tax accounting as follows:

• in November – 240,000 rubles;
• in December – 100,000 rubles.

Total - 340,000 rubles. (RUB 240,000 + RUB 100,000). This amount is Aktiva’s income for the fourth quarter.

In accounting, the Asset entries will be as follows:

in September

DEBIT 62 subaccount “Settlements with customers” CREDIT 90-1

– 100,000 rub. – revenue from shipped products is reflected;

In November

DEBIT 51 CREDIT 62 subaccount “Settlements on advances received”

– 240,000 rub. – an advance was received for the upcoming shipment of products;

December

DEBIT 51 CREDIT 62 subaccount “Settlements with customers”

– 100,000 rub. – payment has been received for products shipped in September.

note

When determining the income limit for working on the simplified tax system, advances received by the “simplified person” from their counterparties are taken into account. Since income under the simplified tax system is reflected on a cash basis, their amount increases on the date the money is received in the current account or at the cash desk. Or on the date of receipt of other property.

Let us note that in 2022, the income limit for a “simplified” person, which gives him the right to apply the simplified tax system, is 150 million rubles for the reporting (tax) period, without taking into account the deflator coefficient. If this indicator is exceeded, the company loses the right to the simplified tax system.