Unified social tax in 2022

Unified Social Tax in 2022: why is it needed?

The abbreviation UST stands for unified social tax. Before moving on to the issue of the size of the UST in 2022, let us briefly dwell on the nature of this tax, its objectives and objects of taxation.

To begin with, let us explain that legally this tax has not existed for several years; it was abolished 10 years ago. But out of habit, different contributions for this purpose are called a single social tax. In addition, there is a possibility that it will be returned.

It is calculated using both budgetary and extra-budgetary sources of funds. The purpose of the UST is to provide employees with the opportunity to receive a state pension and a number of social benefits in the future. From the same source, the necessary amounts are allocated for free assistance in medical organizations, the list of which is determined by law.

"Children's" concessions

While the above cases do not apply to all taxpayers, the following changes are more universal. Firstly, the amount of income within which a taxpayer is entitled to a standard tax deduction has been increased. From now on, on the basis of paragraphs. 3 p. 1 art. 218 of the Tax Code of the Russian Federation, a deduction in the amount of 400 rubles will be applied monthly until the month in which income exceeds 40,000 rubles. Previously, the threshold was 20,000 rubles.

In addition, both the size of the standard deduction for children and the income threshold at which this deduction applies have been increased. From January 1, the first is equal to 1,000 rubles, and the second - 280,000 rubles. This means that when employees fill out applications, they must indicate the new amount of deductions.

Until recently, the issue of double deduction for single parents was not clearly regulated - this provision is provided for in paragraphs. 4 paragraphs 1 art. 218 Tax Code of the Russian Federation. Since the law did not clearly state which parents were considered single, the application of this norm caused difficulties. Now there is a clarification according to which a double deduction will be provided to only one parent. As soon as he gets married, from the next month he can only use a single deduction. This provision can also be used by the second parent, provided that the first one refuses the deduction by submitting a written application.

attention

Particular attention should be paid to the application of personal income tax benefits applied to amounts that individuals receive from the budget. We are talking about the norms of paragraph 35 and paragraph 36 of Art. 217 Tax Code of the Russian Federation. These changes pushed back the time interval for the application of the benefit for legal relations that arose from January 1, 2005. Let us recall that previously we were talking about January 1, 2006.

Who pays, what is the object of taxation

Everyone who officially works must pay this type of tax. These are two large groups of taxpayers.

1. Individual entrepreneurs engaged in private practice.

2. Individuals who do not belong to the category of individual entrepreneurs; Individual entrepreneurs, enterprises and organizations, specific people who make payments to individuals.

These groups have slightly different objects of taxation under the unified social tax. The first group must make deductions from all types of income remaining after taking into account the expenses specified by law. For those who fall into the second group, the entire volume of payments that were made to individuals under contracts of various types becomes objects of taxation: both labor and the entire range of civil law ones.

How is the tax base determined?

This indicator is determined based on the valuation of the taxable object, which was established by the Tax Code.

For taxpayers who are employers, the tax base is calculated as the amount of payments that can be determined as an object of taxation and is accrued in favor of employees for a specific period. In the process of determining the tax base, any types of payments accrued to employees of the enterprise will be taken into account, regardless of what form they take. The exception is those payments that are not recognized as an object of taxation in accordance with Article 238 of the Tax Code.

It is important to understand that the UST tax has undergone some changes. Now, in contrast to the previous procedure for transferring funds to extra-budgetary funds, employers are required to determine the tax base for each employee separately.

Taxpayers-entrepreneurs, in turn, must determine as the base income received during the tax period, both in kind and in financial form. In this case, the calculation of the UST is made taking into account the fact that these funds were received from any professional or entrepreneurial activity, minus those expenses that were related to their extraction.

At the same time, there are some types of payments that are not subject to UST (Article 238 of the Tax Code). We are talking about certain compensation payments, amounts of one-time financial assistance, state benefits, etc.

It is also worth considering the fact that the UST is a tax that implies the presence of certain benefits. For example, if the income, payments or various remunerations received by disabled people of groups I-III during the tax period do not exceed 100 thousand rubles, then there is no need to pay the unified social tax. This principle is also valid for organizations of disabled people that make payments to any individuals in the same amounts.

The tax period should be considered the calendar year. The reporting periods are nine months, half a year and the first quarter.

How is the UST rate calculated in 2022?

For the main group of taxpayers, UST rates in 2022 remained the same as before. What does it consist of? Of these three types of payments:

• contributions to compulsory pension insurance, the rate of which is 22%;
• contributions for compulsory health insurance, their amount is 5.1%;
• payments to the Insurance Fund amounting to 2.9%.
• payments for accident insurance, the rate depends on the risk group of business activity.

The maximum amount of contributions to pension insurance in 2019 was set at 234,832 rubles; in 2022, the maximum amount of pension contributions will increase to 259,584 rubles. The maximum amount of pension contributions is calculated based on eight times the size of the fixed contribution. Since the fixed contribution to pension contributions remained at the 2020 level, their maximum amount for 2022 was also retained - 259,584 rubles.

In 2022, the maximum contribution to pension insurance has been increased to 275,560 rubles. The maximum amount is calculated based on the fixed amount of contributions to the pension fund established for the current year, multiplied by 8.

As for the interest rate, it varies somewhat depending on the amount of charges.

If the limit set for a given year is reached, it can be adjusted downwards. In 2022, the above-mentioned rate of 2.9% for the Social Insurance Fund is applied to accruals for amounts less than 865,000 rubles. If the amounts are more than 865,000, then the rate on this fund will be zero. In 2020, contributions to the Social Insurance Fund are paid until the income reaches 912,000 rubles. For social insurance contributions in 2021, the income limit for calculating contributions is RUB 966,000. After one employee reaches such income, contributions to OSS are no longer accrued from his income in 2022, regardless of the number of places of work.

In 2022, the maximum calculation base for contributions to the Social Insurance Fund is 1,032,000 rubles.

With regard to contributions to compulsory pension insurance, the rule is the same: if accruals are less than 1,150,000 rubles, then the unified social tax rate is set at 22%, and for payments for amounts over 1,150,000 rubles it is reduced to 10%. In 2022, with an income of 1,292,000, the rate is 22%, and above this amount the rate is reduced to 10%. In 2022, having reached the threshold of 1,465,000, the pension contribution rate is reduced from 22% to 10%.

In 2022, with income up to 1,565,000 rubles for pension insurance, the rate is 22%, after the threshold of 1,565,000 the rate decreases to 10%.

In order to promptly begin to apply reduced rates, the amount of which depends on the employee’s income, when hiring a new employee, be sure to request a certificate of income received in the form of wages from the previous place of work.

There are no maximum restrictions for compulsory health insurance; in 2022, 5.1% is calculated from the entire amount of income.

Base for calculating insurance premiums from January 1, 2010

An important feature of calculating insurance premiums for organizations is the introduction of a maximum base for calculating insurance premiums - 415 thousand rubles. for each employee. Insurance premiums are not charged for amounts of payments and other remuneration in favor of an individual exceeding the specified amount (calculated on an accrual basis from the beginning of the billing period). From 2011, this maximum value will be indexed annually in accordance with the growth of average wages in Russia, the amount of indexation will be determined by the Government of the Russian Federation. Instead of the current unified social tax rates, insurance premium rates are established to calculate the amount of insurance premiums.

INSURANCE RATES

In 2010, an insurance premium rate for organizations is set at 26% for all funds;

From 2011, organizations will have to pay insurance premiums at a combined rate of 34%;

For certain categories of payers, the total tariff in 2010–2014 will be lower.

Features of calculations for individual entrepreneurs

How much percent of the unified social tax will have to be paid to individual entrepreneurs in 2022? A slightly different payment system has been developed for individual entrepreneurs. Firstly, they are not obliged to pay into insurance funds; they can only do this on a voluntary basis. They retain mandatory contributions to two funds: Pension and Medical Insurance. In 2022, both were calculated in proportion to the minimum wage.

The formula was this. We calculate contributions to the health insurance fund based on the rate of 5.1% of the minimum wage for the year, that is, 12 * 5.1% * minimum wage. For the Pension Fund, the calculation is similar, but we apply a rate of 26%.

It must be borne in mind: if the income of an individual entrepreneur per year turns out to be above three hundred thousand rubles, then one percent of the amount by which this limit is exceeded is added to all the deductions listed above.

Insurance payments for individual entrepreneurs

Individual entrepreneurs are not required to pay a full list of insurance premiums.
They only pay a fixed amount for themselves. Previously, in order to understand how much to transfer, it was necessary to know the size of the minimum wage. However, now the insurance fee has taken on a specific value. Fixed payments for 2022:

1. Compulsory health insurance. 6884 rubles.
2. Pension Fund. 29,354 rubles.

These indicators are established for those entrepreneurs whose annual income does not exceed 300 thousand rubles. If this limit is exceeded, additional deductions must be made: 1% of the amount that exceeds 300,000 rubles. So, if an entrepreneur has an annual income of 500 thousand rubles, the additional fee will be (500,000-300,000)*0.01=2000 rubles.

You can calculate contributions for individual entrepreneurs using the official calculator from the Federal Tax Service, located at https://www.nalog.ru/rn77/service/ops/. To calculate the amount, only two types of input data are needed: the tax period and the total income for this time. As a result of the calculations, the amounts of fixed payments relevant for 2022 will be shown in table form, as well as the amount of deductions that are charged for income of more than 300 thousand rubles.

If an entrepreneur needs to calculate tax not for a year, but for a month or quarter, he can do this by entering the exact start and end date of the reporting period.

Contributions for employees hired by an individual entrepreneur are paid at standard rates.

Main changes to the unified social tax

Speaking about the table of UST rates in 2022, we must also remember about a number of amendments related to the payment of UST, which were introduced this year in connection with changes affecting the Tax Code of Russia.

1. Now it is impossible to round off amounts (in any direction) when making deductions of contributions under the Unified Social Tax.

2. The concept of a maximum indicator for accrual of payments for pension insurance has appeared. It is fixed by law, and corresponding changes have been made to local regulations relating to taxation. But such restrictions have not yet been provided for compulsory medical insurance.

3. Insurance premiums will not be collected from the amount of compensation payments that is less than three average monthly earnings if the employee resigns. This innovation also concerns the payment of travel expenses. And insurance interest will not be charged on them, but only if these expenses are documented.

4. From now on, employers will also be required to contribute the necessary amounts for the purposes of pension insurance for foreign citizens hired. Exceptions are provided only for high-class foreign specialists.

5. The number of enterprises granted the right to electronic reporting has increased.

6. Fixed contributions of individual entrepreneurs will not be calculated based on the minimum wage . The minimum wage in 2022 is 13,890 rubles.

Payers of insurance premiums

The Law on Insurance Contributions defines payers similarly to the definition of UST payers in Chapter 24 of the Tax Code of the Russian Federation. But it is stipulated that federal laws on specific types of compulsory social insurance may also establish other categories of insurers (payers of insurance premiums) footnote 3.

Article 6 of the Law on Insurance Contributions provides that, in order to control the payment of insurance premiums, control bodies keep records of insurance premium payers on the basis of data on their registration (registration) as policyholders. Based on Federal Law No. 185-FZ of December 23, 2003, Russia has a “one-window” principle, which applies to state registration of legal entities, their tax registration and registration as insurers in state extra-budgetary funds. Registration of legal entities as policyholders is carried out without direct contact of policyholders to the funds. Therefore, let’s hope that the entry into force of the Law on Insurance Contributions will not entail the need for mass registration of employing organizations as payers of “new” contributions, although it is possible that the introduction of registration features for certain categories of insurance premium payers (may be established by the Government of the Russian Federation ).

Changes related to postponements and audits

Supervisory enterprises can now, if there are serious reasons, increase the duration of inspections from the previous four months to six. Such grounds are:

• serious violations that require urgent investigation and immediate action; they must be recorded and documented;
• violations in branches located in different constituent entities of the Russian Federation that require verification;
• inaccuracy in documents or lack of requested data;
• failure to timely make insurance payments, including due to force majeure.

The employer (IP) has the right and even must, in the event of such emergency circumstances, ask for a deferment or installment plan for payments for the unified social tax. These may be reasons such as an unreasonable delay in financing, and for enterprises conducting seasonal work, also force majeure: man-made and natural disasters, military operations, etc.

The subject of taxation will need to submit an application in the established form to the relevant organization. Based on it, a certain decision will be made.

Interest on housing

In addition, a fairly common situation is when the employing organization reimburses its employees for interest on loans spent on the purchase or construction of housing. From now on, companies using this practice can count on tax breaks. If the amount of these payments does not exceed 3% of labor costs, then the company has the right to take these funds into account when calculating income tax. In this case, on the basis of clause 40 of Art. 217 the employee will not have an obligation to pay personal income tax. This situation is also beneficial for UST payers on the basis of paragraphs. 17 clause 1 art. 238 - in this situation you will not have to pay tax. In the event that the threshold of 3% of labor costs is exceeded, then the amount exceeding the enterprise’s accounting department will have to be withheld from the employee in the form of personal income tax. For reference: in a similar situation, the unified social tax on the excess amount still should not be paid, since the payment cannot be taken into account when calculating income tax.

Example 2

In 2008, I.V. Kuzmichev, an employee of Format CJSC. took out a loan in the amount of 2,000,000 rubles to buy an apartment. In 2009, the company paid interest on the loan for 2009 in the amount of 300,000 rubles. The wage fund of Format CJSC for 2009 is 9 million rubles.

9,000,000 × 3% = 270,000 rubles.

Thus, the company can take into account the amount of 270,000 in the calculation of income tax. 30,000 will not be considered as a reduction in the tax base. Personal income tax from Kuzmicheva I.V. for this operation will be 30,000 × 13% = 3,900.

So, there is no need to pay personal income tax on amounts received from the budget to repay interest on loans and borrowings, as well as for the purchase or construction of residential premises. This makes it possible for taxpayers to claim a refund for overpaid taxes. Unfortunately, those who paid it and issued a property tax deduction before January 1, 2008 will no longer be able to take advantage of this provision.

attention

Regardless of who gave the loan to an individual - a bank or an organization - since 2009, a smaller amount is subject to personal income tax than under the previous rules.

Unified Social Tax rate tables in 2022

Insurance premium rates in 2022

Reduced insurance premium rates in 2022

General issues of application of the Law on Insurance Contributions

Before moving on to the characteristics of individual elements of insurance premiums, which generally repeat the elements of taxation (Article 17 of the Tax Code of the Russian Federation), it is necessary to pay attention to the fact that the legislator abandoned the general definition of the concept of “insurance premiums”, dispersing the corresponding definitions in federal laws on specific types of compulsory social insurance . At the same time, the criterion of individual compensation is not specified everywhere, which raises questions about the legal nature of insurance premiums.

TYPES OF INSURANCE PREMIUMS

From January 1, 2010 the following are provided:

individually compensated mandatory payments that are paid to the Russian Pension Fund. Their personal purpose is to ensure the right of a citizen to receive compulsory insurance coverage for compulsory pension insurance (Article 3 of the Law on Compulsory Pension Insurance [as amended by Law No. 213-FZ]);

mandatory payments made by policyholders to the Federal Social Insurance Fund of Russia in order to ensure compulsory social insurance of insured persons in case of temporary disability and in connection with maternity (Article 1.2 of the Law on compulsory social insurance in case of temporary disability and in connection with maternity [name of the Law - from 01.01. 2010]);

insurance premiums for compulsory medical insurance (the Law on Medical Insurance of Citizens in the Russian Federation does not have a clear definition of these contributions).

Since the new insurance premiums are not regulated by the norms of the legislation on taxes and fees, the legislator had to include in the Law on Insurance Contributions a significant number of general norms, essentially duplicating the norms of the Tax Code of the Russian Federation. For example, Article 4 of the Law on Insurance Contributions is devoted to the procedure for calculating deadlines and reproduces Article 6.1 of the Tax Code of the Russian Federation almost verbatim.

With such a “transfer” it is impossible to avoid the loss of individual norms, which is what happened. The norms defining the operation of the legislation of the Russian Federation on insurance premiums footnote 2 have been “lost” in time. This opens up wide opportunities for the legislator to amend the legislation on insurance premiums without taking into account any restrictions at the time they enter into force. This approach should be recognized as a significant “step back”, creating the preconditions for abandoning the principle of trust in the law and the actions of the state.

Another “difficult” issue of applying the Law on Insurance Contributions will be the issue of providing clarifications. According to the norms of the Tax Code of the Russian Federation, the Ministry of Finance of Russia currently provides written explanations on the application of the legislation of the Russian Federation on taxes and fees, tax authorities provide explanations on the procedure for filling out tax returns and, in turn, are required to be guided by written explanations of the Ministry of Finance of Russia. At the same time, following the written explanations of the authorized body exempts taxpayers from the accrual of penalties and from being held accountable.

With insurance premiums, everything is much more complicated. The bodies monitoring the payment of insurance premiums - the Pension Fund of Russia and the Social Insurance Fund of Russia - are obliged to provide the payer of insurance premiums with explanations about the adopted regulatory legal acts, the procedure for calculating and paying insurance premiums, the rights and obligations of payers, the powers of the control bodies, as well as provide payers with payment forms for accrued and paid contributions and explain the procedure for filling them out. In addition, the payer has the right to receive from the federal executive body responsible for developing state policy and legal regulation in the field of social insurance (Ministry of Health and Social Development of Russia) written answers to questions on the application of the legislation of the Russian Federation on insurance premiums. At the same time, it is not clear whether following these answers exempts you from penalties and fines (according to the Law on Insurance Contributions, only following written explanations exempts you from penalties and fines) and whether the authorities monitoring the payment of insurance premiums are obliged to follow these answers? The situation is completely confused by the wording of paragraph 5 of Article 1 of the Law on Insurance Contributions, according to which, for the purpose of uniform application of this law, if necessary, appropriate clarifications can be issued in the manner determined by the Government of the Russian Federation. By Decree of the Government of the Russian Federation of September 14, 2009 No. 731, the right to issue appropriate clarifications was granted to the Ministry of Health and Social Development of Russia. Accordingly, the question arises as to what is the essence of the differences between these clarifications and the written responses of the same department.

Categories of individual entrepreneurs for which the preferential tariff was canceled in 2022

Preferential tariffs for certain types of activities

The Tax Code of the Russian Federation implies the possibility of reducing UST rates provided that the company belongs to a certain type of activity. Taxpayers who received benefits in 2022:

Tariffs are valid as long as the LLC or individual entrepreneur belongs to the preferential category according to OKVED. If, within the prescribed period, the OKVED code is not confirmed by an application and a certificate from the Social Insurance Fund, benefits may be lost.

Additional contribution rates for pension insurance

Conditions for applying the tariff, if a special assessment has been carried out and classes of working conditions have been determined

Object of taxation of insurance premiums

The object of taxation of insurance premiums for organizations is payments and other remuneration accrued in favor of individuals under labor and civil law contracts, the subject of which is the performance of work, provision of services (with the exception of certain payments to self-employed persons), as well as under author's order contracts, contracts on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature and art.

As we can see, there are no significant discrepancies with the definition of the object of UST taxation (clause 1 of Article 236 of the Tax Code of the Russian Federation). The fundamental difference between the object of taxation of insurance premiums is that the new Law does not make any distinction between payments taken into account by organizations when calculating income tax, and payments that are not classified as expenses that reduce the income tax base. Thus, payments and remunerations that meet the definition of the object of taxation with insurance contributions will in any case be subject to insurance contributions, and an employer who has not taken into account certain payments in favor of his employees when calculating income tax will no longer be able to “save” on mandatory social contributions.

A good illustration of the problems arising in connection with such a decision of the legislator is the procedure for taxation, starting from January 1, 2010, of remuneration to members of the boards of directors of business companies, paid by decision of the general meeting of participants. Indeed, in accordance with paragraph 48.8 of Article 270 of the Tax Code of the Russian Federation, from January 1, 2009, remunerations and other payments made to members of the board of directors cannot reduce the income tax base. On the other hand, at one time the Presidium of the Supreme Arbitration Court of the Russian Federation noted footnote 4 that the payment of remuneration to members of the board of directors is related to the performance of managerial functions by them, and therefore falls within the scope of UST taxation. Accordingly, such payment will also be subject to insurance premiums.

Insurance premiums for individual entrepreneurs “for themselves” in 2022

Control over payment of insurance premiums

The Pension Fund of Russia and the Social Insurance Fund of Russia are defined by the Law on Insurance Contributions as control bodies over the payment of insurance premiums . At the same time, the legal status of these funds has not changed - they continue to remain state institutions (not government bodies). As a result, the powers to monitor compliance with the legislation of the Russian Federation on insurance premiums, that is, the powers inherent in a public authority, are vested in organizations that do not have the appropriate status. Such an innovation requires at least a separate constitutional and legal assessment, including taking into account the content and meaning of the administrative reform, the main provisions of which are enshrined in Decree of the President of the Russian Federation dated March 9, 2004 No. 314. Most likely, resolving this issue will require making appropriate adjustments to legislation.

CONTROL OVER THE PAYMENT OF INSURANCE PREMIUMS Control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums is assigned by the legislator to:

Pension Fund of Russia and its territorial bodies: in relation to insurance contributions for compulsory pension insurance and insurance contributions for compulsory health insurance;

FSS of Russia and its territorial bodies: regarding insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

As with the UST, the main forms of control over the payment of insurance premiums will be desk and on-site inspections. A desk audit is carried out without any special decision at the location of the body monitoring the payment of insurance premiums on the basis of calculations of accrued and paid insurance premiums and documents submitted by the payer, as well as those available to the control body.

An on-site inspection is carried out on the territory (premises) of the payer based on the decision of the head (deputy head) of the body monitoring the payment of insurance premiums. At the same time, the period of an on-site audit - no more than two months - cannot be extended (unlike tax audits), although it is possible to suspend the inspection (grounds and deadlines - the same as for on-site tax audits).

An important guarantee of the interests of insurance premium payers is that an on-site inspection of the insurance premium payer is carried out no more than once every three years. Another guarantee is a direct ban on the seizure of original documents during inspections. At the same time, the storage period for documents confirming the calculation and payment of insurance premiums has been increased to six years (versus four years in Article 23 of the Tax Code of the Russian Federation).

An interesting feature of conducting on-site inspections of insurance premium payers is that they should be carried out by the territorial bodies of the Pension Fund and the Social Insurance Fund of Russia jointly, on the basis of the annual on-site inspection plans they develop. However, apart from the only mention in the Law on Insurance Contributions of joint inspections, the procedure for conducting such inspections is not disclosed, which leaves many questions open, which, apparently, will have to be answered by law enforcement practice. In particular, it is not clear whether inspectors belonging to two different control bodies will request documents “jointly” or separately during the inspection, whether a single inspection report will be drawn up and, finally, whether a joint decision should be made.

The procedure for processing the results of an inspection of an insurance premium payer and making a decision on the inspection is similar to the procedure provided for in the Tax Code of the Russian Federation for tax audits. At the same time, violation of the right of the insurance premium payer to participate in the process of reviewing audit materials and failure to provide him with the opportunity to provide explanations does not entail the cancellation of the decision of the control body, as provided for tax audits.

Based on the results of consideration of the inspection materials, the head (deputy head) of the body monitoring the payment of insurance premiums makes a decision to bring or refuse to bring to justice for committing an offense. The decision may indicate the amount of arrears identified during the audit and the amount of the corresponding penalties.

The adopted decision comes into force after 10 days from the date of delivery to the person in respect of whom it was made (his authorized representative). The decision can be appealed to a higher authority for monitoring the payment of insurance premiums (to a higher official) or to court. Moreover, the entry into force of this decision does not depend on its appeal to a higher authority. In contrast to the procedure for appealing decisions of tax authorities provided for by the Tax Code of the Russian Federation, in order to appeal this decision to a court, a mandatory preliminary appeal to a higher control body (to a higher official) is not required.

Insurance premiums for individual entrepreneurs “for themselves” in 2022

Tax calculation procedure

The calculation conditions are formulated in Article 243-245 of the Tax Code of the Russian Federation. It is worth noting that UST is a tax, the amount of which must be determined every month. To do this, you need to use interest rate data. It is important not to forget to subtract contributions to the Pension Fund from the resulting amount for deduction to the federal budget. In turn, the payment that is sent to the Social Insurance Fund must be reduced by the amount of sick leave and other payments in favor of employees. It is important to pay attention to the fact that it is the monthly advance payment that will decrease.

If we touch on the topic of hospital payments and other expenses covered by the Social Insurance Fund, it is worth noting that in this case the unified social tax must be reduced by the amount actually paid during the month.

This might also be useful:

• How to make a Z-report at the cash register?
• How to reduce the simplified tax system for insurance premiums?
• Examples of calculating UTII in 2022

• Payment of 1% on income over 300,000 rubles
• Transport tax under the simplified tax system and OSNO in 2022
• Property tax for organizations and individuals

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A pleasant surprise

Firstly, the changes apply to individuals receiving loans.
The essence of the innovation is this: the amount of material benefit from savings on interest on loans received in rubles is reduced. This requirement is specified in paragraphs. 1 item 2 art. 212 of the Tax Code of the Russian Federation. If previously the accountant used a coefficient of 3/4 of the refinancing rate in effect at the time the taxpayer received income when calculating material benefits, now this coefficient is equal to 2/3. Example 1

On February 1, 2009, Strela LLC issued an interest-free loan to employee K.U. Konovalov. in the amount of 2,500,000 rubles before September 1, 2009. The employee repaid the loan on that day. The accountant must calculate the material benefit from saving on interest and withhold personal income tax.

The refinancing rate in effect at the time the loan was issued was 10%.

Thus, the material benefit amounted to 2,500,000 × 10% × 2/3 × (28+31+30+31+30+31+31) / 365 = 96803.65 rubles

The tax will be equal to 96803.65 × 13% = 12584 rubles.

In addition, bank borrowers will be given a pleasant surprise in the form of a reduction in the amount of interest on ruble deposits, which is subject to personal income tax. Previously, from the amount of interest accrued in accordance with the terms of the agreement, it was necessary to subtract interest calculated based on the refinancing rate of the Central Bank of the Russian Federation. According to the new standards based on Art. 214.2 and paragraph 27 of Art. 217 of the Tax Code of the Russian Federation, from the amount of interest accrued in accordance with the terms of the agreement, interest calculated based on the refinancing rate of the Central Bank of the Russian Federation increased by five percentage points should be subtracted.

Thus, regardless of who gave the loan to the individual - a banking institution or an ordinary organization - a clearly smaller amount is subject to personal income tax.

attention

If a company employee writes an application for a double deduction, he must submit to the accounting department, in addition to the application, the death certificate of the child’s parent or a divorce certificate and a written statement from the second parent refusing to use the deduction for the child. Additionally, the parent claiming the double deduction must not be married.