Step-by-step instructions for individual entrepreneurs on paying taxes online

Is it possible to open an individual entrepreneur without paying state duty and other expenses?

You can, but to do this you need to choose a method of submitting documents that does not require payment of a state fee.
According to Art. 3 of the Law “On State Registration of Legal Entities and Individual Entrepreneurs” dated 08.08.2001 No. 129-FZ, a state fee is paid for registration of individual entrepreneurs. But there is an exception to this rule.

In accordance with clause 32, part 3, art. 333.35 of the Tax Code of the Russian Federation, payment of state duty for registration of individual entrepreneurs is not required if the documents are submitted to the tax service in electronic form. In this case, you can submit documents not only through the Federal Tax Service website.

State duty is not paid if:

1. Submit documents electronically through the State Services portal. A digital signature is required for registration. It costs money to buy it.
2. Submit documents through a notary. There is no state fee, but the notary is entitled to a fee according to the tariff for the services provided.
3. Apply with a package of documents to the MFC. In this case, there is no state duty or other expenses. The Ministry of Finance of Russia in a letter dated November 26, 2019 No. 03-12-13/91435 and the Federal Tax Service of the Russian Federation in a letter dated July 18, 2019 No. GD-4-19 / [email protected] explained that submitting documents through a multifunctional center or a notary is equivalent to submission of documents in electronic form due to the fact that electronic document flow is organized between these bodies and the Federal Tax Service.

Note! If you contact the tax service directly (in person), you must pay a fee for registering an individual entrepreneur.

How to calculate insurance premiums. Rates. Payment deadline

Accrued and paid monthly

Insurance premiums are calculated monthly for each employee on the last day of the month, based on the base for calculating insurance premiums. And paid no later than the 15th day of the next calendar month. That is, insurance premiums for February must be paid no later than March 15. If the 15th falls on a weekend, then insurance premiums are paid on the next working day after the weekend. For example, insurance premiums for March must be paid before April 15, but since April 15 is a non-working day, payment is postponed to April 16.

You can pay earlier, but not later. However, if you are late in payment, you still need to pay as soon as possible, since penalties will then be charged for each day of delay.

Calculation of insurance premiums

Insurance premiums are calculated based on the rate and base for calculating insurance premiums. The base for calculating insurance premiums is defined as the amount of payments and other remunerations accrued separately in relation to each individual from the beginning of the year on an accrual basis (Article 421 of the Tax Code of the Russian Federation).

The rates and maximum base 2022 for each type of contribution are set as follows (see table). How the base of insurance premiums changed (graph)

Example 2. Example of calculating insurance premiums

The organization LLC "Chocolate" (general taxation system, type of activity - sale of confectionery products) pays wages to employees, we will calculate the amount of insurance premiums for December.

Option 1 – the base for calculating insurance premiums did not exceed the established limit, the salary was 20,000 rubles. OPS = 20,000 rubles * 22% = 4,400 rubles. Compulsory medical insurance = 20,000 rubles * 5.1% = 1020 rubles. VNIM = 20,000 rubles * 2.9% = 580 rubles. Injuries = 20,000 rubles * 0.2% = 40 rubles. The Social Insurance Fund may set a different coefficient; for example, we take 0.2%. It depends on your main type of activity. You can find out which coefficient applies to your organization either from the “Notice on the amount of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases” or directly from the social insurance fund. Option 2 - the base for calculating insurance premiums exceeded the established limit for compulsory health insurance and VNIM, wages amounted to 200,000 rubles. In this case, insurance premiums in case of temporary disability and in connection with maternity are not accrued or paid, contributions for compulsory pension insurance are paid at a rate of 10%. OPS = 200,000 rub. * 10% = 20,000 rub. Compulsory medical insurance = 200,000 rubles * 5.1% = 10,200 rubles. Injuries = 200,000 rubles * 0.2% = 400 rubles.

Reduced insurance premium rates 2022

Since 2022, payers of insurance premiums included in the register of small and medium-sized businesses will pay insurance premiums at a reduced rate (Article 427 of the Tax Code of the Russian Federation).

Reduced tariffs apply only to wages above the minimum wage, even if the employee works part-time. For example, the salary is 24,000 rubles for a full-time employee, an employee works at 0.5 times the rate, respectively, his salary will be 12,000 rubles. This is less than the minimum wage, which means that insurance premiums from this salary are charged in full.

Table - Reduced insurance premium rates

Example 3. Calculation of insurance premiums with a reduced tariff

The Omega LLC organization is a small business entity. The organization's staff consists of 7 people. The base for calculating insurance premiums is RUB 345,000. Let's calculate insurance premiums.

The minimum wage as of 01/01/22 is 13,890 rubles.

7 employees * 13890 rub. = 97230 rub. From this amount we calculate insurance premiums in full.

345,000 rubles - 97,230 rubles = 247,770 rubles. Insurance premiums at reduced rates are calculated from this amount.

Table - calculation of regular and reduced tariffs

Amount of duty and methods of payment

In accordance with clause 6, part 1, art. 333.33 of the Tax Code of the Russian Federation, the state duty for registering an individual entrepreneur in 2022 is equal to 800 rubles. There is no opportunity to reduce this amount, unlike, for example, the state fee for obtaining a driver’s license. You can make a payment in several ways:

• through special services on the website or application of the Federal Tax Service of the Russian Federation, on the State Services portal;
• through an ATM or terminal for making utility bills, paying fines, taxes and duties;
• in your personal account in the applications of Sberbank of Russia, VTB Bank, etc.;
• at a branch of any bank;
• through mobile applications designed for payment processing.

In some cases, for example, when paying a fee at a bank branch or through a terminal, you must have with you a receipt for payment of the state fee for registering an individual entrepreneur.

ConsultantPlus has many ready-made solutions, including reference information “Main types and amounts (rates) of state duties in the Russian Federation.” If you don't have access to the system yet, sign up for a free trial online. You can also get the current K+ price list.

Responsibility for tax violations

The online service provides the opportunity to pay tax arrears for individual entrepreneurs, and is also secretly considered an effective tool for businessmen to avoid penalties due to late payments. These include companies that violated the time limits for transferring fees or paid them in an inappropriate amount. If the first offense is a consequence of negligence or malicious intent, then even conscientious entrepreneurs may face the second.

Current legislation provides for the following options for liability for tax violations:

• insignificant temporary delay or not fully repaid amount resulting from an error (system or human factor) - 20% of the amount of debt;
• proven fact of intentional evasion of payment of a mandatory fee - 40% of the debt amount;
• late submission of tax reports, depending on the severity of the offense - 5–30% (but not less than 1000 rubles).

The fact of imposing a penalty does not relieve the culprit from paying the principal amount of the debt. Plus, in addition to the fine, you will have to pay a penalty. Their value is determined as 1/300 of the current refinancing rate for each day of delay.

In tax practice, in case of violation of debt payment, an individual entrepreneur may be subject to not only a financial penalty. In particular, delay in filing a declaration for a period of more than 10 days is punishable by freezing the account. The basis for this is Article 76 of the Tax Code of the Russian Federation.

For entrepreneurs, the tax office has a convenient service on its website that helps them generate payment documents, find out the amount of debt and make a transfer. To complete the operation, you will have to register in the system and create a personal account. According to reviews from entrepreneurs, the free service from the Federal Tax Service allows you to save a lot of time and money, as well as avoid errors when making calculations.

Fill out the receipt for payment of the duty

The recipient of the funds is the registering authority - the Federal Tax Service of the Russian Federation. In this regard, the easiest way is to issue a receipt for payment of the state duty for registering an individual entrepreneur on the official website of the tax service in the “Payment of taxes and duties” section. To do this you need:

1. Sequentially select the sections “Individuals”, “Payment of state duties”.
2. In the new window, select the type of payment - “State duty for registration of an individual entrepreneur”, the name of the payment - “State duty for registering a private individual entrepreneur as an individual entrepreneur (800 rubles)”, type of payment - “Payment”. The payment amount will be set automatically. Go further.
3. Fill in the details of the recipient of the duty, go further and fill in the details of the payer. Click "Pay".

Important! According to Part 1 of Art. 45 of the Tax Code of the Russian Federation, the taxpayer is obliged to independently fulfill the obligation to pay tax. As the Constitutional Court of the Russian Federation explained in its ruling No. 41-O dated January 22, 2004, this means that the taxpayer must pay from his own funds and on his own behalf. This rule, by analogy, is applicable to the payment of state duty, therefore, when entering the payer’s details, you must indicate your full name. future IP.

1. In the new window, select “Generate a payment document”, after which an electronic receipt will be automatically downloaded. It can be printed or shown to a bank employee on the screen of a phone or other device.

Types of insurance premiums

There are the following types of insurance premiums (Article 8 of the Tax Code of the Russian Federation):

• insurance contributions for compulsory pension insurance (OPI);
• insurance premiums for compulsory health insurance (CHI);
• insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity (VNiM);
• insurance premiums for injuries (accident insurance).

These types of contributions are calculated from wages and other payments accrued for each employee.

Other payments for which insurance premiums must be calculated and paid include (Article 420 of the Tax Code of the Russian Federation):

• bonuses;
• vacation pay and compensation for unused vacation;
• financial assistance over 4000 rubles. per employee per year.

Example 1. From what amount to calculate insurance premiums

Employee of Imperia LLC Ivanov I. I. was accrued the following payments for the month:

Thus, insurance premiums must be paid from the amount of 18,000 rubles, i.e. from wages, bonuses and financial assistance over 4,000 rubles.

Common Questions

For what reasons can a citizen be denied registration of an individual entrepreneur?

Tax authorities have the right to refuse an individual to register an individual entrepreneur in the following cases:

1. If not all required documents are submitted. The list of required documents can be found here.
2. If an individual is already registered as an individual entrepreneur. One entrepreneur cannot have two registration certificates at the same time.
3. If the period for which the court sentence prohibited the citizen from engaging in entrepreneurial activity has not expired (as well as in other cases of disqualification before the expiration of the decision).
4. If 5 years have not elapsed from the moment the entrepreneur was declared bankrupt or from the moment his activities were forcibly terminated.

What is the amount and conditions for collecting the fee if we pay again?

In some cases, the tax service may refuse to register an entrepreneur. For example, if less than a year ago a citizen was unable to pay off his debts and was declared bankrupt (Part 4, Article 22.1 of Law No. 129-FZ). After a year, bankrupt status is no longer a basis for refusal of state registration, and the citizen can again try to obtain individual entrepreneur status. To do this, he will need to re-assemble the package of documents, and when applying directly to the Federal Tax Service, also pay a fee.

But there is an exception. According to clause 38.1 of the Administrative Regulations, approved. By order of the Ministry of Finance of the Russian Federation dated September 30, 2016 No. 169n, refusal to register, among other things, may be due to failure to submit the necessary documents to the tax authorities, their execution not in the established form, or in violation of the requirements for registration.

For example, in violation of clause 1.1 of the Requirements for the preparation of documents submitted to the registration authority (Appendix No. 20 to the order of the Federal Tax Service of the Russian Federation dated January 25, 2012 No. ММВ-7-6 / [email protected] ), the application is filled out with a red pen, not a black one colors or not in the form P21001 (Appendix No. 13 to the same order).

In these cases, you can submit new documents to the Federal Tax Service once without paying a state fee, provided that no more than three months have passed since the refusal of registration.

How to pay taxes for individual entrepreneurs from a current account

Every businessman has the right to pay taxes to individual entrepreneurs without a current account by contacting the bank with a standard receipt or filling out a document for payment independently, using the available details. This whole action will take up to half an hour and cannot be called complicated.

If the entrepreneur has a current account, then it is enough:

• make a standard payment;
• indicate in it all the necessary details for paying the tax;
• 0be sure to correctly record the purpose of the payment.

After that:

• the document is signed;
• the document is stamped;
• it is transferred to the bank for payment.

The money will arrive in the Federal Tax Service account within three to five business days, taking into account where the client’s account is opened.