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.
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.
If tax is paid on income
So, if you have chosen income as the object of taxation, then the tax base for the single tax is the monetary expression of the income of your organization. Income includes (clauses 1, 2 of Article 248 of the Tax Code of the Russian Federation):
- income from sales of products (goods, works, services);
- income from the sale of property and property rights;
- non-operating income.
In this case, the single tax is calculated using the formula.
Formula for calculating the single tax under the income simplified tax system
Income from sales is determined in the manner established by Article 249, and non-operating income - in the manner established by Article 250 of the Tax Code.
Read also “How to choose a tax payment method under the simplified tax system”
EXAMPLE OF CALCULATING A SINGLE INCOME TAX
LLC “Passive” switched to the simplified tax system and pays a single income tax. The company's sales income for the year amounted to 3,100,000 rubles, non-operating income - 45,000 rubles. The tax amount for the year will be: (RUB 3,100,000 + RUB 45,000) × 6% = RUB 188,700.
Income is determined on an accrual basis from the beginning of the tax period until the end of the first quarter, half year, 9 months. The tax period for a single tax is a calendar year. Reporting periods – first quarter, half year and 9 months.
During the year, “simplified” people pay advance tax payments.
The amount of the quarterly advance payment is calculated based on the results of each reporting period based on the tax rate (6%) and actual income received. EXAMPLE OF CALCULATION OF ADVANCE PAYMENTS UNDER THE SUSTAINED STANDARD SYSTEM (USN
) LLC Passiv has switched to the simplified tax system and pays a single tax on income. The company's income for the first half of the year amounted to 3,100,000 rubles, including 1,100,000 rubles for the first quarter. The amount of the advance payment for the single tax, which was accrued and paid based on the results of the first quarter, is as follows: 1,100,000 rubles. × 6% = 66,000 rubles. The amount of the advance payment for the single tax, calculated based on the results of the first half of the year, is: 3,100,000 rubles. × 6% = 186,000 rubles. For the first quarter, Passive has already paid 66,000 rubles. This means that for the first half of the year you need to pay an additional 120,000 rubles. (186,000 – 66,000).
Read in the taker
How to calculate the “simplified” tax if the object of taxation is “income”, read in the “STS in practice” berator
The accrued tax (advance payment) can be reduced, but not more than 50% of its value:
- the amount of contributions paid for compulsory pension, social and health insurance;
- for the amount of contributions “for injury”;
- for the amount of temporary disability benefits paid at the expense of the company’s own funds (with the exception of benefits paid in connection with an industrial accident and occupational disease);
- for the amount of payments under voluntary personal insurance contracts concluded in favor of employees in the event of their temporary disability with insurance companies licensed for this type of insurance (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).
In addition, in addition to this list of deductions that are provided for all “simplified” people, those who are engaged in trade can reduce the accrued tax by the amount of the trade fee paid for the reporting period or year (clause 8 of Article 346.21 of the Tax Code of the Russian Federation).
Read in the taker
Read about the nuances of reducing the single tax on the listed deductions in the “STS in practice” guide.
Reducing the simplified tax system
There are some features of reducing the single tax.
- The accrued tax is reduced by the amount of insurance premiums that were actually paid (within the calculated amounts) in a given tax (reporting) period, and not for the same period (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). It does not matter for what period the contributions were paid. For example, insurance premiums for December 2015, paid in January 2016, reduce the advance payment under the simplified tax system for the first quarter of 2016.
EXAMPLE OF REDUCING TAX ON INSURANCE PREMIUMS
Passive LLC has been applying the simplified tax system since January 1 of the current year. The company chose income as an object of taxation. The company's income for the first quarter amounted to 600,000 rubles. During this period, “Passive” transferred contributions in the amount of 21,000 rubles to extra-budgetary funds, including for December 2016 – 7,000 rubles, for January 2022 – 7,500 rubles, for February 2022 – 6,500 rubles. The amount of the single tax for the first quarter of the current year is 36,000 rubles. (RUB 600,000 × 6%). This amount can be reduced by the amount of contributions paid for compulsory pension, social and medical insurance and “injury” contributions, but not more than 50%: RUB 36,000. × 50% = 18,000 rubles. The amount of contributions transferred to extra-budgetary funds exceeds 50% of the single tax (21,000 rubles > 18,000 rubles). Therefore, “Passive” can reduce the tax by only 18,000 rubles. This means that for I quarter of the current year, the Passiv accountant must pay 18,000 rubles to the budget. (36,000 – 18,000).
- The single tax can be reduced by the amount of sick leave benefits paid to employees only at the expense of the organization, that is, for the first three days of illness (clause 2, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).
note
If an additional payment was accrued from the employer’s funds to the employee’s temporary disability benefit up to the actual average earnings, it is impossible to reduce the “simplified” tax by the amount of such additional payment (letter of the Ministry of Finance of the Russian Federation dated February 6, 2012 No. 03-11-06/2/20).
AN EXAMPLE OF REDUCING THE TAX ON THE AMOUNT OF HOSPITAL BENEFITS
From January 1, Aktiv LLC switched to the simplified tax system, and chose income as the tax base. For the first quarter, the amount of income amounted to 400,000 rubles. The amount of the “simplified” tax for the first quarter will be equal to: 700,000 rubles . × 6% = 42,000 rubles. In the first quarter, Aktiv transferred contributions to extra-budgetary funds and “injury” contributions in the total amount of 10,000 rubles. During the same period, the company paid sick leave to an employee - 10,000 rubles, including: - 3,700 rubles. - payment of benefits for the first three days of illness; - 4100 rubles. - payment of benefits from the fourth day of illness; - 2200 rubles. – additional payment up to the employee’s actual average earnings. Contributions to extra-budgetary funds, “injury” and sick leave contributions can reduce the “simplified” tax, but not by more than 50%. The amount of additional payment before actual earnings does not reduce the single tax. “Active” did not conclude voluntary personal insurance contracts in case of temporary disability of employees: RUB 10,000. + 3700 rub. = 13,700 rub., and 13,700 rub. This means that the amount of single tax that needs to be paid to the budget for the first quarter is equal to 28,300 rubles. (42,000 rubles – 13,700 rubles).
- It is possible to reduce the single tax on the amount of insurance payments for employees only if the insurance payment under voluntary insurance contracts in case of temporary disability does not exceed the amount of sick leave benefits for the first three days of the employee’s illness, determined in accordance with the law (clause 3, clause 3.1, art. 346.21 Tax Code of the Russian Federation).
- The “simplified” tax can be reduced by the amount of insurance premiums paid using borrowed funds. From what funds insurance premiums for employees are transferred - their own or attracted through a loan or credit - does not matter. The main thing is that contributions are paid in the same tax (reporting) period for which the “simplified” tax was calculated (letter of the Ministry of Finance of Russia dated July 20, 2015 No. 03-11-06/41618).
- In addition to the amount of insurance premiums paid (within the limits of the calculated amounts), the arrears of insurance premiums paid in the same period can also be deducted from the calculated amount of the “simplified” tax. But again, provided that the tax is reduced by no more than 50% (letter of the Ministry of Finance of Russia dated August 7, 2015 No. 03-11-11/45839).
- An individual entrepreneur without employees who uses the simplified tax system with the object “income” can reduce the amount of tax on overpayment of insurance premiums. But only after the Pension Fund decides to offset the overpayment (letter of the Ministry of Finance of Russia dated November 16, 2016 No. 03-11-11/67299).
- On July 1, 2015, a trade tax was introduced in Moscow, the payment of which also applies to “simplified”.
Those of them that apply the object of taxation “income” in addition to the amounts by which the amount of the single tax can now be reduced (insurance premiums, hospital benefits, payments under voluntary personal insurance contracts) can reduce the “simplified” tax by the amount of the trade tax actually paid . With the condition that the tax is transferred to the budget of the city in which the trade tax was introduced (clause 8 of Article 346.21 of the Tax Code of the Russian Federation).
This conclusion is confirmed by financiers. For example, if an entrepreneur on a “simplified tax” lives in the Moscow region and at the same time trades in Moscow through a real estate property, he does not have the right to reduce the amount of the simplified tax system by the amount of the trade tax paid to the budget of the city of Moscow (letter of the Ministry of Finance of Russia dated July 15, 2015. No. 03-11-09/40621).
Firms and entrepreneurs using the simplified tax system have the right to conduct several types of business. But in this case, those of them that use the “income” object can reduce the single tax by the amount of the trade fee only for the activity in respect of which this fee was paid. Such “simplifiers” are required to keep separate records of income and the amount of single tax that is paid in relation to activities that fall under the trade tax (letter of the Ministry of Finance of Russia dated March 27, 2015 No. 03-11-11/16902).
Unlike the “simplified” ones with the object “income,” the simplified tax system does not have any difficulties taking into account the trade tax. Since subparagraph 22 of paragraph 1 of Article 346.16 of the Tax Code stipulates that under the simplified tax system with the object “income minus expenses,” “simplified people” have the right to take into account taxes and fees paid in accordance with the legislation of the Russian Federation as expenses.
Read also “Minimum tax under the simplified tax system”
Therefore, they do not need to keep separate records of income and expenses related to “simplified” activities and the type of activity for which the trade fee is paid (letter of the Ministry of Finance of Russia dated October 30, 2015 No. 03-11-06/2/62729).
By the way, if a “simplified person” with the object “income” deducts from the amount of the calculated single tax paid insurance premiums, sick leave and payments under voluntary personal insurance contracts, but not more than 50% of the tax (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation), the entire he can reduce the remaining half of the tax by the amount of the paid trade tax, down to zero (clause 8 of Article 346.21 of the Tax Code of the Russian Federation).
EXAMPLE OF REDUCING TRADE TAX
An organization applies the simplified tax system with the object “income”.
Based on the results of 9 months, the company’s income amounted to 2,485,600 rubles. During this period, she paid insurance contributions to extra-budgetary funds, including for “trauma,” in the amount of 165,437 rubles. Simultaneously with the payment of insurance premiums for September, the organization also transferred the trade fee for the third quarter - 31,150 rubles. The amount of the calculated advance payment for the tax paid under the simplified tax system for 9 months based on the income received is equal to 149,136 rubles. (RUB 2,485,600 × 6%). Its “simplified” has the right to reduce it by the amount of insurance premiums paid, but not more than 50% of the calculated amount of the advance payment. Therefore, 74,568 rubles are taken as the deductible. (RUB 149,136 × 50%). The remaining half is RUB 74,568. (149,136 – 74,568) can also be reduced by the amount of the paid trade fee (RUB 31,500). Thus, the amount of advance payment calculated for payment for 9 months will be 43,418 rubles. (74,568 – 31,150). The accountant will make the following entries in accounting: DEBIT 44 CREDIT 68 subaccount “Trading fee”
- 31,150 rubles.
– trade fee charged; DEBIT 68 subaccount “Trade fee” CREDIT 51
- 31,150 rub.
– the amount of the trade fee is transferred to the budget; DEBIT 68 subaccount “Single tax under the simplified tax system” CREDIT 99
- 31,150 rubles. – the amount of calculated tax is reduced by the amount of the trade tax paid.
The trade tax was introduced on July 1, 2015, so far only in Moscow. According to Article 415 of the Code, the tax period is a quarter. It must be paid no later than the 25th day of the month following the reporting quarter (clause 2 of Article 417 of the Tax Code of the Russian Federation).
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.
About using the income tax calculator
An income tax calculator is an indispensable assistant for an accountant, allowing you to significantly reduce the time and effort spent on complex calculations.
Unlike most calculators for similar calculations presented on the Internet, the calculator presented on our website has been significantly improved by integrating into it the operation of accounting for expenses when calculating income tax.
In addition, the calculator has:
- internal differentiation of income into basic and other;
- internal differentiation of costs. This function will allow the accountant not to waste time on manual calculations, since it involves entering expense indicators for six items, three of which are preset, and three more are optional.
The basic income calculator uses a 20% VAT rate as the base rate. In this case, the user can change the rate if, in accordance with the provisions of Art. 284 of the Tax Code of the Russian Federation, it uses a different tax rate. Further, for each of the items, VAT is entered independently, based on the requirements of Art. 284 Tax Code of the Russian Federation.
We remind you that income tax benefits established by the Tax Code of the Russian Federation are approved at the regional level. When calculating potential benefits, it should be remembered that the amount specified in the single payment document is distributed between budgets in the following proportion:
- to the federal budget – 3%;
- to the regional budget – 17%.
Accordingly, the applied benefits will apply only to contributions to the regional budget. Contributions to the federal budget will remain unchanged and will amount to 3% of profits.
After entering all the necessary indicators into the appropriate fields of the calculator, click the “CALCULATE” button. The result obtained will be the amount of income tax payable.
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.
A brief guide to calculating advances on the simplified tax system “income minus expenses”
The diagram shows the algorithm for calculating advances according to the simplified tax system “income-expenses” in 1C for 9 months: where and in what sequence the data is taken, where it can be checked.
Step 1. Accounting verification
Check the reflection of transactions using reports:
- Analysis of accounting according to the simplified tax system in the Reports ;
Go through each box in the report and check the data. They can be checked with KUDiR.
- Book of income and expenses of the simplified tax system in the Reports .
Step 2. Checking the accrual of advances
In the Operations section - Closing the month - Tax calculation under the simplified tax system - for September 2022:
- check the accrual of advance payments according to the simplified tax system: posting Dt 99.01.1 Kt 68.12;
The tax (advance payment) on the simplified tax system “income-expenses”, if a trade fee is paid, is calculated in the same way:
- the amount of the trade fee is taken into account in expenses as taxes and fees (clause 22, clause 1, article 346.16 of the Tax Code of the Russian Federation).
You can control the calculation in the report Book of Income and Expenses (Section I) .
Step 3. Calculation and payment of advances
You can calculate and pay advances according to the simplified tax system in different ways:
- section Reports - Reporting under the simplified tax system - this is our assistant for the simplified tax system;
You can follow the interactive links and check the data.
- section Main – Objectives of the organization:
Accountant calendar in 1C: list of tasks
The organization's tasks are generated automatically on:
- drawing up reports;
- payment of accrued taxes and contributions.
Only for those for which the user is the payer. Extra information is not displayed.
The list is filled out in calendar order according to the deadline for submitting a report or paying a tax (contribution).
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.
- 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.
- 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.
- 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.
- 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.
How to pay tax on a simplified system
Personal income tax is not paid on income from business activities using the simplified tax system. VAT, in addition to that which is paid when importing goods into the territory of the Russian Federation, is also not charged. The basic tax is calculated based on the results of the calendar year and entrepreneurs must pay it no later than April 30 of the following year. For example, the simplified tax system tax for 2022 must be paid no later than 04/30/2023.
However, during the year there are reporting periods, at the end of which part of the tax must be paid in advance, i.e. in advance. These payments are called advance payments. Deadlines for their payment:
- for the first quarter – April 25;
- for the half-year – July 25;
- for nine months - October 25.
This is the official name of the reporting periods, associated with the calculation methodology, but in practice it is easier to assume that advance payments are made for each quarter. Moreover, they must be entered only if the entrepreneur received income in the reporting quarter. If there was no income, then you don’t need to pay anything.
Simplified tax system calculator
All advance payments that were paid during the year are taken into account when calculating tax for the year. In addition, every entrepreneur, regardless of the chosen tax regime, is required to pay insurance premiums for himself. These payments also reduce the tax amount.
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.
Choose a profitable current account
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
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