An individual entrepreneur using UTII has the opportunity to reduce the amount of UTII tax calculated for payment. That is, it is the amount obtained by calculation that should be reduced, and not the tax base or imputed income. In our material today, we propose to understand how to reduce UTII for insurance premiums in 2022.
In past years, there were differences in the reduction of UTII for individual entrepreneurs using hired labor and individual entrepreneurs working without employees. Moreover, it does not matter whether the individual entrepreneur entered into employment contracts or civil law contracts (contract agreements) with employees. But in 2017, changes took place in this area, which remain in force in 2020.
General rules for reducing UTII
An individual entrepreneur without employees reduces UTII by 100% of the insurance premiums paid for himself.
Individual entrepreneurs with hired workers reduce UTII within 50% of the insurance premiums paid for hired workers. Those. if the total amount of the payments indicated below (composition of the deduction) in a quarter exceeds half of the UTII for this quarter, then 50% of the UTII must be paid.
In 2016, individual entrepreneurs did not have the right to reduce UTII by insurance premiums paid for themselves. This provision of the Law created unequal conditions between individual entrepreneurs on the simplified tax system and individual entrepreneurs on UTII. To restore justice, Federal Law No. 178-FZ of June 2, 2016 introduced an amendment to the Tax Code of the Russian Federation in paragraphs. 1 item 2 art. 346.32. From 01/01/2017, this amendment came into force, and from this date , employers applying UTII have the right to reduce UTII by insurance premiums paid both for their employees and for contributions paid for themselves.
The possibility of reducing UTII for insurance premiums paid both for your employees and for contributions paid for yourself is confirmed by the explanation of the Federal Tax Service. The explanation from the Federal Tax Service can be found here: https://www.nalog.ru/rn32/news/activities_fts/6706779/
What kind of reporting needs to be submitted on imputation without employees?
How much does an individual entrepreneur pay per employee - taxes and contributions for employees
The deadline for submitting a tax return for UTII is regulated by the provisions of Art. 346.32 Tax Code of the Russian Federation. According to the rules, the declaration is submitted to the Federal Tax Service at the place of registration quarterly no later than the 20th day of the month following the previous reporting period.
If the last day of submission falls on a non-working weekend or holiday, then the payment day is automatically transferred to the first working day.
If the deadline for submitting the declaration is ignored, the individual entrepreneur will be held administratively liable in the form of a fine of 5% of the calculated amount of tax, which is subject to transfer to the state budget for each month of delay. The amount cannot be more than 30% of the total amount and not less than 1000 rubles*. The procedure is established by Art. 119 of the Tax Code of the Russian Federation.
Reporting when using UTII
For individual entrepreneurs with UTII, reporting without employees can be submitted online or by mail (a registered letter is sent with notification of acceptance).
An example of reducing UTII for individual entrepreneurs with employees
Individual entrepreneurs hire one or more employees on March 23. Before this, the individual entrepreneur did not have employees. The first income was paid to employees on April 10. Therefore, for the 1st quarter (January, February, March), an individual entrepreneur has the right to reduce UTII by 100% of the contributions paid for himself during the 1st quarter. Despite the fact that employees were hired in the first quarter, their income was paid in the second quarter. Therefore, it is not allowed to reduce UTII by the amount of contributions paid for employees in the 1st quarter.
We will give the deadlines for paying insurance premiums for the optimal reduction of UTII for individual entrepreneurs without employees. During each quarter, before its end, transfer insurance premiums for yourself in the amount of ¼ of the fixed annual payment.
In 2022 this amount is:
- for compulsory pension insurance 29,354 / 12 X 3 = 7,338.50 rubles;
- for compulsory health insurance 6,884 / 12 X 3 = 1,720.99 rubles.
For 2022, the amounts of fixed contributions required to be paid are:
- for compulsory pension insurance 32,444 rubles / 12 x 3 = 8,111 rubles; for compulsory health insurance 8,426 rubles / 12 x 3 = 2,106.50 rubles.
Accordingly, to optimally reduce UTII in 2019, it is necessary to transfer quarterly:
- for pension insurance 7,338.50 rubles;
- for medical insurance for 1,721 rubles.
In 2022 the same:
- for pension insurance 8,111 rubles;
- for medical insurance for 2,106.50 rubles.
If, according to preliminary results, the annual income of an individual entrepreneur exceeded 300,000 rubles, it is necessary to calculate the preliminary amount of UTII payable for the quarter minus the insurance premiums paid for oneself. Then, during this quarter, transfer 1% of the difference between the imputed income and 300,000 rubles to compulsory pension insurance, but in such an amount that the UTII is equal to 0 in the end or turns out to be minimal if the additional payment to the Pension Fund is not large.
Let us remind you that contributions accrued for 2022 must be paid not to the Pension Fund and the Federal Compulsory Medical Insurance Fund, but to the Federal Tax Service. Therefore, be careful when filling out payment orders. Use the current 2020 BCCs.
Example 1 (for 2022):
1. Initial data:
- The individual entrepreneur is engaged in retail trade;
- number of employees 0;
- sales floor area 120 sq. m;
- basic income 1,800 rubles per month;
- K1 = 1.915 for 2022;
- K2 = 1.
2. Let’s calculate UTII for the 1st quarter payable:
1800 X (120 + 120 + 120) X 1,915 × 1 × 15% = 186,138.00 rubles
3. We determine the base for reducing UTII:
3.1. During the 1st quarter of 2022, the individual entrepreneur transferred insurance premiums - 9,059.49 rubles (7,338.50 + 1,721.00).
3.2. Let us determine an additional contribution to the Pension Fund in the amount of 1%, since the imputed annual income will be:
Imputed income for the year (1800 x (120+120+120) x 1.915 x 1 × 4) = 4,963,680 - 300,000 = 4,663,680 × 1% = 46,636.80 rubles.
As we can see, the additional payment for compulsory pension insurance is large. You can pay it immediately during the 1st quarter, or you can divide it into 4 quarters and pay it in stages.
Let’s say an individual entrepreneur paid the entire amount in the 1st quarter.
The base for reducing UTII for the 1st quarter will be:
9,059.49 + 46,636.80 = 55,696.29 rubles.
We reduce UTII by the amount of insurance premiums paid in the 1st quarter:
186,138.00 (UTII contribution for the 1st quarter) - 55,696.29 (insurance contributions) = 130,441.71 rubles.
To pay UTII by reducing the amount of insurance premiums - 130,441.71 rubles. Since tax on imputed income is paid in whole rubles, we round up to 130,442 rubles.
Please note that the amount of fixed contributions has increased in 2022 compared to 2019. K1 for UTII also increased in 2020. In 2022, K1 for UTII was 1.915. K1 in 2022 increased to 2.009.
Example 2 (for 2022):
1. Initial data
- The individual entrepreneur is engaged in retail trade;
- number of employees 5;
- sales floor area 120 sq. m;
- basic income 1800 rubles per month;
- K1 = 1.915;
- K2 = 1.
2. Let’s calculate UTII for the 1st quarter payable:
1,800 X (120 + 120 + 120) X 2,009 × 1 × 15% = 195,274.80 rubles
3. We determine the base for reducing UTII:
3.1. During the 1st quarter, the individual entrepreneur transferred insurance premiums for employees - 23,625.00 rubles.
3.2. During the 1st quarter, the individual entrepreneur paid fixed contributions for himself in the amount of 10,217.50.
3.3. Let us determine an additional contribution to compulsory pension insurance in the amount of 1%, since the imputed annual income will be:
Imputed income for 2022 (1800 x (120+120+120) x 2.009 x 1 × 4) = 5,207,328 - 300,000 = 4,907,328 × 1% = 49,073.28 rubles.
As we can see, the additional payment for compulsory pension insurance is large; you can pay it immediately during the 1st quarter, or you can divide it into 4 quarters and pay it in stages. The fact is that the deadline for paying the additional contribution to pension insurance for 2022 is until July 1, 2022.
Let’s say the individual entrepreneur paid the entire amount in the 1st quarter of 2022.
The base for reducing UTII for the 1st quarter of 2022 will be:
- insurance premiums for employees 23,625.00;
- insurance premiums of individual entrepreneurs for themselves 10,217.50;
- 1% for compulsory pension insurance 49,073.28.
In total, in the first quarter, individual entrepreneurs paid contributions in the amount of 82,915.28 rubles.
We are reducing UTII by the amount of insurance premiums in 2020 paid in the 1st quarter:
195,274.80 - 82,915.28 (insurance premiums) = 112,359.52 rubles.
To pay UTII by reducing the amount of insurance premiums and taking into account rounding to whole rubles - 112,360 rubles.
But pay special attention that in 2022 the rule applies: the deduction amount should not exceed 50 percent of the accrued UTII amount.
Therefore, if the amount of UTII tax in our example was 60,000 rubles, then the tax could be reduced not by the entire amount of contributions paid - 77,139.80 rubles, but only by 30,000 rubles (50% of 60,000).
Let's sum it up
Composition of the deduction for individual entrepreneurs without employees:
1. Insurance contributions for compulsory pension and health insurance paid by the entrepreneur for himself in the established fixed amount. 2. Additional insurance contributions for pension insurance paid by the entrepreneur for himself in the amount of 1% of the amount of imputed income exceeding 300,000 rubles in the reporting year.
Important: Individual entrepreneurs’ contributions for voluntary personal insurance do not reduce the UTII tax.
Composition of the deduction for individual entrepreneurs with hired employees:
1. Mandatory insurance contributions for employees. 2. Sick leave for the first three days, paid to employees at the expense of the employer. 3. Contributions under voluntary insurance contracts in favor of employees in case of their temporary disability:
- for compulsory pension insurance;
- for compulsory social insurance in case of temporary disability and in connection with maternity;
- for compulsory health insurance;
- for compulsory social insurance against accidents at work and occupational diseases (contributions in case of injury);
- temporary disability benefits (for the first three days of sick leave). In addition to benefits related to industrial accidents and occupational diseases.
4. Insurance contributions for compulsory pension and health insurance paid by the entrepreneur for himself in the established fixed amount. 5. Additional insurance contributions for pension insurance paid by the entrepreneur for himself in the amount of 1% of the amount of income exceeding 300,000 rubles in the reporting year.
The material has been edited in accordance with changes in legislation 10/11/2019
EXAMPLE
Can an individual entrepreneur on UTII take into account contributions “for himself” for 2018, paid in 2022? Yes, he has such a right. Moreover, no special procedure is provided for such accounting: take into account fixed payments in the same order as contributions for employees - in the quarter in which they were paid. At the same time, the annual amount of contributions for 2022, which was accepted for deduction, should not be more than the accrued amount.
In 2022, you can take into account both pension contributions for 2022 from income over 300 thousand rubles, and simply arrears on fixed contributions for 2022 (if any). For example, an individual entrepreneur transferred the arrears of contributions “for himself” for 2022, as well as pension contributions from income over 300 thousand rubles. in the first quarter of 2019. They can only be taken into account in the declaration for the first quarter of 2019.
This might also be useful:
- Coefficients K1 and K2 UTII for 2022
- Changes in UTII for individual entrepreneurs in 2022
- UTII for individual entrepreneurs in 2022
- Basic UTII yield in 2022
- Retail trade on UTII in 2022
- Calculation of UTII for less than a month in 2022
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Comments
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Evgeny 03.23.2017 at 11:45 # Reply
Reducing UTII for individual entrepreneurs who have employees.
On what basis did you decide that an individual entrepreneur who has employees has the right to reduce UTII not only by the amount of insurance payments for employees, but also for himself in a fixed amount? paragraph 2.1, paragraph 4 has not changed its meaning. There, the concepts of the Pension Fund and the Federal Compulsory Medical Insurance Fund have only been replaced. In principle, the paragraph has not changed. It has changed only because now all contributions are paid to the tax office.
Natalia 03.23.2017 at 12:46 # Reply
Evgeniy, good afternoon. From January 1, 2022, individual employers can reduce UTII by insurance premiums paid both for employees and for themselves. This was decided not by us, but by Federal Law No. 178-FZ of June 2, 2016, which amended subparagraph 1 of paragraph 2 of Article 346.32 of the Tax Code of the Russian Federation. From January 1, 2022, the words “when the taxpayer pays benefits to employees” are excluded from this norm. Additional confirmation of this are the amendments made to the UTII declaration form (order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3 / [email protected] ). The new edition of the declaration form provides a formula for calculating the amount of the single tax paid by taxpayers making payments to individuals. It takes into account that from 2022, individual entrepreneurs with hired employees will be able to reduce the amount of UTII by the amount of insurance premiums paid for themselves.
Ivan 03/28/2017 at 07:59 pm # Reply
Hello. Can I make a deduction for fixed contributions of an individual entrepreneur for 2016 if the payment took place in 2022? If so, can an additional deduction from defined contributions be added to this amount for 2022?
Natalia 03/28/2017 at 08:33 pm # Reply
Ivan, good afternoon. If you are not an employer, then you have the right to reduce your tax for the 1st quarter of 2022 by the entire amount of insurance premiums paid in the 1st quarter of 2022, no matter for what period these contributions are calculated. Those. in your case, you reduce the tax by the amount of contributions for 2016 paid in the 1st quarter of 2017, and by the contributions for 2022 paid in the 1st quarter of 2017.
Igor 03/28/2017 at 09:08 pm # Reply
Hello! I am an individual entrepreneur with two types of activities and two tax regimes: UTII and simplified tax system. The deduction amount should not exceed 50 percent of the accrued UTII amount. Is it possible to deduct the remaining amount when calculating the advance payment using the simplified tax system?
Natalia 03/29/2017 at 05:17 pm # Reply
Igor, good afternoon. When combining the simplified tax system and UTII in terms of reducing taxes on fixed contributions, payments are divided in accordance with the income received for each type of activity. It is necessary to calculate what percentage of income is under each taxation system. With UTII, you take imputed, not actual, income. Then calculate the %, respectively, for each taxation system, and reduce taxes by these amounts. To reduce contributions for employees, take into account the amount of contributions for employees for each tax system. When combining UTII and simplified tax system, it is necessary to keep separate records. The 50% rule applies to the simplified tax system and UTII if you are an employer.
Elena 04/05/2017 at 16:46 # Reply
Good afternoon Is it possible to reduce the UTII tax for 1 sq. 2022 for the amount of insurance premiums paid by individual entrepreneurs in the amount of 1% of the amount exceeding 300 tr of the imputed tax for 2016 paid in the 1st quarter of 2017?
Natalia 04/05/2017 at 17:43 # Reply
Elena, good afternoon. UTII is reduced by the amount of contributions paid in the reporting quarter. In which quarter you pay, you reduce it for that quarter. Those. For contributions paid in the 1st quarter of 2022, reduce UTII for the 1st quarter of 2022. Moreover, it does not matter for what period the contributions are calculated, it is important when they are paid.
Yulia Vladimirovna 04/17/2017 at 14:08 # Reply
Hello, what if in 2016? The individual entrepreneur was an employer, at the end of the year he was deregistered from all funds and continued his activities, 1% in the Pension Fund of the Russian Federation was calculated and paid in the 1st quarter of 2022, can it be taken as a deduction when calculating UTII?
Natalia 04/17/2017 at 04:17 pm # Reply
Yulia Vladimirovna, good afternoon. 1% for compulsory pension insurance refers to fixed contributions of individual entrepreneurs for themselves, therefore, the rule for reducing UTII is the same as for fixed contributions. In which period you pay, you reduce it. Contributions paid during the first quarter reduce the imputed tax for the 1st quarter, and it does not matter for what period the contributions are calculated.
Dmitry 04/17/2017 at 14:17 # Reply
Paid into pension for the year
I paid the pension immediately for 2022, the UTII tax is 6200 per quarter. Now they say that they will deduct only for the first quarter, and in the remaining three, the full tax will be paid. Is this true?
Natalia 04/17/2017 at 07:15 pm # Reply
Dmitry, good evening. In this situation, tax law - with UTII, distribution over tax periods (quarterly) of the amount of a lump sum paid fixed payment is not provided. There is also no provision for transferring to the next year part of the fixed payment amount that was not taken into account when reducing the amount of the single tax on imputed income due to the insufficiency of the calculated tax amount. This is stated in the letter of the Ministry of Finance of the Russian Federation, letter dated April 3, 2013, no. 03-11-11/136. This is due to the fact that the tax period for UTII is a quarter. You submit a quarterly declaration in which you indicate the calculated UTII and the insurance premiums paid in a given period, which are used to reduce the tax. Since you will not have to pay contributions in the second and subsequent quarters, there is no reason to reduce UTII.
Tatyana 04/18/2017 at 08:29 # Reply
Good afternoon, we have an individual entrepreneur on UTII with employees. Please tell me if we can reduce UTII for the 1st quarter of 2017. for fixed amounts. individual entrepreneur contributions for 2016 and 1% of insurance premiums for 2016, paid during the 1st quarter of 2022? or they relate to the past period and innovations for 2022. these fees are not applicable….
Natalia 04/18/2017 at 01:22 pm # Reply
Tatyana, good afternoon. Fixed contributions paid under UTII reduce the imputed tax for the quarter in which they were paid. This rule was in effect until 2022, and it has not changed in 2022. The amount of the single tax calculated for the tax period is reduced by the amount of: 1) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases , paid (within the limits of calculated amounts) in a given tax period in accordance with the legislation of the Russian Federation; (as amended by Federal Laws dated June 25, 2012 N 94-FZ, dated June 2, 2016 N 178-FZ). There are no clarifications for what period contributions should be calculated, only the period in which they were paid is indicated. The only thing that confuses me about your question is that you are asking about fixed individual entrepreneur contributions for 2016. These contributions were due by December 31, 2016. If you have not paid them, now you need to calculate and pay the penalty.
07/20/2017 at 17:58 # Reply
Hello. What to do if the fixed payment in the quarter exceeded the UTII tax? For example: individual entrepreneur without employees. I paid contributions for the second and third quarters in June and therefore exceeded the UTII tax for the second quarter.
07/21/2017 at 15:50 # Reply
Hello. If the fixed contribution paid in the billing quarter exceeded the UTII tax, then the UTII tax is not paid in this quarter. When an individual entrepreneur operates without employees, UTII is reduced by the entire amount of fixed contributions paid for the period in which the contributions were paid. You paid your contributions during the 2nd quarter, therefore you can reduce UTII by the entire amount of contributions.
08/22/2017 at 06:33 pm # Reply
deadlines for payment of insurance premiums
Hello, I am an individual entrepreneur on UTII. For the 1st quarter of 2022, I paid insurance premiums on April 9, 2022. I indicated them in the declaration, i.e., I reduced the UTII. UTII payable is zero rubles. Now the tax office demands payment of UTII and a fine for late payment of insurance premiums. We can pay them once a year until December 31, 2017?
08/23/2017 at 09:35 # Reply
Good afternoon. You can reduce UTII only by the amount of contributions paid in the quarter for which UTII is calculated. Therefore, if you wanted to reduce UTII for the 1st quarter, then you had to pay the contributions before the end of the 1st quarter. You paid your dues on April 9, 2022, which is already the second quarter. Those. You did not have the right to reduce UTII in the first quarter by the amount of contributions paid on April 9. But if you do not plan to reduce the amount of UTII quarterly, then you can pay the contributions one-time until December 31, 2022 (Tax Code of the Russian Federation, Article 432, paragraph 2). Apparently the Federal Tax Service charged you a penalty for late payment of UTII, and not fixed contributions.
Zen.Kech. 10/04/2020 at 12:19 pm # Reply
So, in the last quarter, isn’t it possible to file an updated declaration and deduct the amount of insurance from the entire tax amount for the year and pay the difference according to the update, so they can correct the mistakes and shortcomings. Doesn’t the entrepreneur have the right to do this?
09.27.2017 at 18:19 # Reply
Hello. Individual entrepreneur on UTII with employees. In May, one of the employees was on sick leave. Insurance premiums are calculated using an offset system and, naturally, the premium amount for May is not paid. The accrued amount of the maternity contribution for May was included in the UTII deduction. The tax office forces you to pay this amount as unpaid tax on UTII, because This May amount is not in my personal account and they cannot accept it for deduction. What should I do? After all, the tax office is wrong.
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What other features might there be?
A single tax on imputed income is paid by those companies and entrepreneurs engaged in certain types of activities. This applies to specific services with goods and to serving the population equally. Each region independently determines which areas of work fall under UTII in a given case. An important factor is the economic characteristics of the area.
The main feature is that payment is not made from actual income, but only from estimated profit. At the same time, the payment itself remains fixed; it can only be affected by the current location.
The amount of revenue does not matter - when switching to UTII, everyone is required to pay funds. Payment of the fee remains a mandatory requirement even for periods when there were no contracts or transactions at all. Exceptions are made only if the activity was suspended for valid reasons, which requires additional evidence. The presence of documentary evidence becomes an important condition.
To resolve the issue, it is recommended to consider the following factors:
- The presence or absence of employees at the individual entrepreneur. If modes are combined, it is important to assess which subordinates are engaged in which type of activity. This is important for taking into account the fees that apply to individual entrepreneurs.
- The mode used, whether several options are combined at once.
- The date on which fixed contributions are paid.
- Actual amounts transferred for fixed contributions.
