All about advance payments on the simplified tax system in 2022

The simplified taxation system (STS) is a special type of tax regime that is valid throughout Russia and is aimed at reducing the burden on medium and small businesses, and also simplifies the maintenance of documentation in the field of accounting.

Using such a system is quite beneficial due to the exemption of small and medium-sized businesses from a number of tax payments that are mandatory when using the special tax system, including:

For enterprises: income tax, value added tax and property tax.
Individual entrepreneur: tax on personal income, on property (except for the list from list 7 of Article 378.2 of the Tax Code of the Russian Federation), on value added (except for goods imported from abroad).

This tax system is very profitable and convenient for entrepreneurs due to the reduced tax rate. You can find out more about it in chap. 26 of the Tax Code of the Russian Federation.

Who cannot use such a tax system?

Tax payers under this system can be both individuals (IP) and legal entities (LLC), but only if they are not included in the list of restrictions. The following types of enterprises cannot operate under the simplified tax system (as specified in the Tax Code of the Russian Federation):

financial institutions: banks, insurance companies, microfinance organizations, investment funds;
enterprises with branches;
state structures;
foreign companies;
organizations operating in the field of gambling;
enterprises with a stake in other organizations of more than 25%.

Also, persons who:

sell excisable goods (gasoline, cars, fuel, alcohol, tobacco);
extract and subsequently sell natural resources (the list does not include sand, peat, building stone, clay and crushed stone);
switched to an agricultural tax;
did not notify about the transition to the simplified tax system in the proper manner and within the required time frame.

The system does not apply to lawyer and notary offices, as well as to other forms of lawyer organizations.

In order not to find yourself in a situation where it will no longer be possible to get into this system, it is recommended to carefully study the information and choose the right code in the All-Russian Classifier of Types of Economic Activities (OKVED) for both an LLC and an individual entrepreneur. If a certain code does not fit the list specified above, the territorial tax office will not accept the report.

Who can use the simplified tax system?

ONS can be used by all legal entities that meet the following criteria:

conduct an acceptable type of activity under this system;
income not exceeding 150 million rubles. for any of the reporting periods or for the year;
OS not exceeding 150 million rubles;
the number of employees is not more than 100 people for any period or year;
the share of participation of other companies among the founders is less than 25%;
a company wishing to operate on a simplified basis should not have branches;
tax rate is up to 6% depending on the region in the “Income” section and up to 15% in the “Income minus expenses” section.

An organization can make the transition to “simplified” if, based on the results of 9 months. the year in which she reports her intention to use the simplified tax system, her income amounted to no more than 112,500,000 rubles. This applies exclusively to LLCs; this rule does not apply to individual entrepreneurs.

System innovation in 2022

Previously, if even a single point was violated, companies working on the “simplified” system immediately flew automatically from this system and returned to the OSN at the beginning of the quarter in which the discrepancy with the necessary conditions was revealed.

In the new year, “simplers” will see an innovation: in case of violation of the established basic limits on the number of employees and income, the organization will not be removed from the simplified tax system and will not have to switch to the general taxation system. Based on this, the simplification concerns points 2 and 4 from the previous list, all other rules remain unchanged.

How to work with innovations under the simplified tax system?

Despite innovations in the form of simplifications, you still shouldn’t “relax” in the work process. Letting the arrival and departure of employees take their course and not monitoring revenue are not the best ideas for running a successful business.

With a slight increase in the limit on the number of employees and income, the right to use the simplified tax system will be retained, and both LLCs and individual entrepreneurs will be able to continue to use it if:

the number of employees on average did not exceed 130 people;
the income threshold has not reached 200 million rubles.

Exceeding the established limits is not recommended.

Exceeding indicators

In case of violation of one of the points of the conditions for using the simplified tax system, the legal entity will be forced to pay tax at a higher rate and at the moment a “transition period” begins when an individual entrepreneur or LLC is on the simplified tax system, but is forced to use increased tax rates.

The “transition period” comes into effect in the quarter in which the permissible limits for the number of employees and income were exceeded. The rate may be (depending on the object of taxation):

for the object “Income” – 8%;
for the object “Income minus expenses” – 20%.

The use of this system at increased tax rates will remain in effect until the taxpayer eliminates problems with the number of employees and equalizes income. If the limits are exceeded again, the transition to OSN will be inevitable.

STS "Income"

To calculate the tax (advance payment) on a given taxable object, it is necessary to multiply the amount of income for a certain period by the tax rate. Then the resulting result can be made significantly smaller, since on the simplified tax system “Income”:

Individual entrepreneurs without employees
can reduce
100%
of the tax (advance payment) by the amount of fixed payments paid (for themselves).
Individual entrepreneurs and organizations with employees
can reduce up to
50%
of the tax (advance payment) by the amount of insurance premiums paid for employees, as well as by the amount of fixed payments paid for themselves (if they are included in
50%
). It is worth noting that if an individual entrepreneur worked alone (that is, he could reduce the tax or advance payment by 100%), and then hired an employee (even temporarily), then the individual entrepreneur loses the right to reduce the advance payment by the entire amount of insurance premiums paid for himself until the end of the year, regardless of the period for which the employee was hired and whether he worked until the end of the year. That is, if an employee was hired, for example, on January 1 and fired on March 1, then advances will have to be reduced by no more than 50% of the amount payable by the end of the year. An individual entrepreneur loses the right to reduce the amount of calculated tax (advance tax payments) by the entire amount of insurance premiums paid for himself, starting from the tax (reporting) period from which he hired employees.

Please note that in order to reduce advance payments for the corresponding quarters, fixed payments for pension and health insurance must be paid in the same quarter for which the advance is calculated, namely no later than

from January 1 to March 31 – for the 1st quarter
;
from April 1 to June 30 for the half-year - for the half-year (2nd quarter)
;
from July 1 to September 30 for 9 months – for 9 months (Q3)
;
from October 1 to December 31 – per year
.

Thus, to calculate the advance payment (tax) according to the simplified tax system “Income”, you can create a formula:

Advance payment

(
Tax
) =
Tax base
(cumulative amount of income) *
Rate
–
Insurance premiums
(only for yourself or also for employees) –
Previous advance payments
(applied except for calculating the advance payment for the first quarter).

Note!

In 2022, there are 2 tax rates under the simplified tax system with the object “income”:
6%
- for the amount of income from the beginning of the year up to 150 million rubles and/or the number of employees up to 100 people;
8%
- with an income of 150-200 million rubles and/or a number of employees of 101-130 people. The 8% rate must be applied starting from the period when the limit of 150 million rubles and/or 100 employees is exceeded, and until the end of the year.

Note:

regional authorities can reduce the tax rate from 6% to 1%.

The most common example for calculating advance payments and tax on the simplified tax system “Income”

Let’s assume that an individual entrepreneur without employees has the following indicators:

Month	Income, rub.	Reporting (tax) period	Income for the reporting (tax) period on an accrual basis	Insurance premiums for individual entrepreneurs (for themselves) on an accrual basis
January	150 000	First quarter	540 000	10 219
February	210 000
March	180 000
April	170 000	Half year	1 160 000	20 437
May	250 000
June	200 000
July	260 000	9 months	1 860 000	30 656
August	210 000
September	230 000
October	240 000	Year	2 680 000	40 874
November	300 000
December	280 000

Advance payment for the first quarter:

We multiply the tax base for the first quarter by 6%
(
540,000
*
6%
), i.e.
32,400
.
We determine the amount of the deduction (fixed payments paid for the first quarter), i.e. 10 219
.
The tax turned out to be more than the deduction, so you will have to pay the tax office for the first quarter ( 32,400
–
10,219
), i.e.
22 181
. If the tax for the first quarter was less than the deduction, then there would be no need to pay anything to the tax office.

Advance payment for the second quarter:

We multiply the tax base for the six months (i.e., cumulatively, including income for the first and second quarters) by 6%
(
1,160,000
*
6%
), i.e.
69,600
.
We determine the amount of the deduction (on an accrual basis, including fixed payments for the first and second quarters, as well as the advance payment paid for the first quarter): ( 20,437
+
22,181
), i.e.
42,618
.
The tax again turned out to be more than the deduction, so you will need to pay the tax authority for the six months ( 69,600
-
42,618
), i.e.
26,982
. If the tax for six months were less than the deduction, then there would be no need to pay anything to the tax authority.

The advance payment for 9 months, as well as the simplified tax system for the year, are calculated in the same way. You just need to remember to calculate advance payments (tax) on an accrual basis and, when necessary, subtract payments already paid.

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When are reports submitted under the simplified taxation system?

ONS is a kind of “preferential” system, according to which the declaration is submitted to the tax office only once a year. Payment is also made once a year no later than April 30 for individual entrepreneurs and March 31 for LLCs. But this is not a single payment that businesses must make to the state budget. Each period of activity of individual entrepreneurs and LLCs when receiving income must end with the payment of advance payments.

Why are advance payments needed?

Payments under the advance payment system make transfers of funds to the state budget uniform, i.e. partial, based on the results of the outgoing reporting period. Payments are called advance payments, because the tax from an organization or individual entrepreneur is received in the form of an advance, as if in advance, without waiting for the end of the year. In this case, advance payments are reflected in the declaration at the end of the year, thereby reducing the final amount at the end of the reporting period.

The reporting periods for advance payments are the first quarter, half a year and nine months of the year. If the “simplified” people received income during the reporting period, then within twenty-five days after it they need to make calculations and pay up to 6% or up to 15%. Payment is not required if there was no income during the reporting period. You can pay contributions and taxes through a bank account. In addition, banking institutions now provide favorable conditions for opening and maintaining a current account.

Periods for reporting advance payments according to the National Tax Service in 2022

The deadlines for paying advance payments in the new year are established by the Tax Code of the Russian Federation. Payment is made within the following terms:

for the first quarter – until April 26;
6 months before 26.07;
9 months before 25.10.

There is no fourth reporting period. It is replaced by filing a final tax return for the entire year.

Late payment of the advance payment under the simplified tax system in the new year

If there was a delay in payment of the advance payment, then the individual entrepreneur or organization is charged a penalty for each late day of payment. For each of them it is calculated differently:

for individual entrepreneurs: amount of non-payment of debt * number of days of delay * 1/300 of the refinancing rate;
for enterprises: (1/300 of the refinancing rate * 30 calendar days * amount of non-payment) + (1/150 of the refinancing rate * number of days of delay after 31 days * amount of non-payment).

The last formula is applicable for enterprises if payment delays exceeded thirty days. If the payment delay is less than thirty days, then the formula for calculating the debt is similar to the formula for individual entrepreneurs.

Confirmation of the correctness of the calculations of advance payments is not required, and there is no need to submit them to the Russian tax authorities. These amounts should be displayed in the income-expense book. It is also necessary to keep documents that confirm payment of invoices.

When to pay if the right is lost or activity on the simplified tax system is terminated

The Tax Code establishes the procedure for paying tax in special cases (Article 346.23):

If the taxpayer no longer has the right to apply the simplification, then the final tax calculation is carried out at the end of the quarter in which this occurred, until the 25th day of the next month.
In case of termination of the activity for which the simplification was applied, the calculation is also made before the 25th, but after the end of not the quarter, but the month when this activity is completed.

In accordance with paragraph 8 of Art. 346.13 of the Tax Code of the Russian Federation, if a taxpayer terminates an activity for which the simplified taxation system was applied, he is obliged to notify the tax authority at the location of the organization or the place of residence of the individual entrepreneur about this no later than 15 days from the date of termination of such activity.

The notification is filled out according to the recommended form No. 26.2-2, which is given in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated November 2, 2012 No. MMV-7-3/.

Example notification:

IMPORTANT!

If you delay the submission or do not submit the notification at all, the organization or individual entrepreneur faces a fine of 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation).

In addition, the director of the organization (chief accountant or other official) will be issued an administrative fine of 300 rubles. up to 500 rub. (clause 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation). Individual entrepreneurs will not be held administratively liable (note to Article 15.3 of the Code of Administrative Offenses of the Russian Federation).

In accordance with the letter of the Ministry of Finance of Russia dated 02/08/2021 No. 03-11-11/7852:

Please note that the simultaneous application by individual entrepreneurs of the general taxation regime and the simplified taxation system, including after the loss of the right to use the patent taxation system, is not provided for by the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated January 29, 2015 No. 03-11-11/3142).

Read more: how an individual entrepreneur can switch from a simplified to a patent tax system

We calculate advance payments according to the simplified tax system

Advance payments are calculated according to the accruing tax. The calculation of the advance payment for the first quarter is carried out in this way: the tax base is multiplied by the tax rate. The amount received must be paid by April 26.

When calculating an advance payment for 6 months, you need to multiply the tax base in the period from the first month of the year to the sixth month by the tax rate. From the amount received, subtract the previously paid advance for the first quarter. The balance must be paid to the state budget no later than July 26.

Advance payment for 9 months. is calculated in a similar way: the tax base calculated for the last nine months is multiplied by the tax rate. From this amount you need to subtract the previously paid advances for three and six months. The balance must be paid by October 25.

The results of the year are calculated in this way: the tax base for the year is multiplied by the tax rate. From this amount we subtract all three advance payments paid earlier, and pay the balance: for individual entrepreneurs - until April 30, and LLC - until 31.03 of the year following the reporting period.

When to pay tax according to the simplified tax system for 2022

The deadline for payment of the simplified tax system for 2022 was postponed by Decree of the Government of the Russian Federation of April 2, 2022 No. 409.
The maximum transfer for organizations is from March 31 to September 30, 2020, for individual entrepreneurs - from April 30 to October 30, 2022.

This maximum deferment does not apply to everyone, but only to:

those who are listed in the register of small and medium-sized businesses as of March 1, 2022;
those operating in industries that have been most affected by the spread of coronavirus.

Who is a small business?

Let's sum it up

The simplified tax system is an excellent basis for a new business that is only in its infancy. It allows individual entrepreneurs and LLCs not only to pay less, but also to keep accounting records easier. In addition, you can reduce tax payments through a properly selected tax base, combining regimes, receiving deductions and using holidays. But despite the simplified taxation system, payers have a set of rules that they must adhere to in order to successfully work with the possible minimum payment of taxes. Among them are payment of advance payments throughout the tax period and compliance with the rules for paying penalties in case of late payments.

The base for an individual entrepreneur and an enterprise implementing their work according to the simplified tax system is calculated on an accrual basis. The tax rate depends on the object (Income or Income minus Expenses). The tax amount for each reporting period is reduced by the amount of previously paid advance payments, which allows significant savings on taxes.

Responsibility for violation of deadlines

If the taxpayer delays the transfer of funds towards the advance payment or final payment, he will be charged a penalty. The amount of penalties is calculated based on the key rate of the Central Bank of the Russian Federation: for each day 1/300 of this indicator. If a legal entity delays payment for more than 30 days, then after that the penalty line is considered as 1/150 of the Central Bank rate.

Example

A legal entity using the simplified taxation system must pay tax for 2022 in the amount of 65,000 rubles. until March 31, but did so only on May 20. The calculation of penalties for missing the established date for paying the simplified tax system is as follows (the rate of the Central Bank of the Russian Federation for the specified period is 9.5%):

65,000 × (1/300) × 9.5% × 30 = 617.5 rubles;
65 000 × (1/150) × 9,5% × 20 = 823,33.

In total, the organization must transfer 617.5 + 823.33 = 1440.83 rubles.

The taxpayer can calculate the penalty on his own. To do this, ConsultantPlus has a special online calculator, where you indicate the type of payment, the amount of debt, the date set for payment and the day of the actual transfer of funds.

If the deadline for payment of the simplified tax system for 2022 is missed or the tax is not paid in the proper amount due to the fact that the organization or entrepreneur underestimated the base for calculation, then the Federal Tax Service will apply additional punishment. The violator will pay plus 20% of this amount. This is established by Article 122 of the Tax Code of the Russian Federation.