All aspiring entrepreneurs know that they must pay taxes on business income. But not everyone knows that in addition to taxes, it is necessary to transfer fixed contributions to individual entrepreneurs in 2021 for themselves.
The fairness of collecting these fees often causes disputes that reach the highest courts. We decided to look in detail at who is obliged to pay fixed contributions for themselves, and whether it is possible to be freed from this obligation.
What are fixed contributions and why are they no longer fixed?
Fixed contributions were insurance contributions for compulsory pension insurance and compulsory health insurance paid by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice.
Until 2014, defined contributions were truly fixed (set for the year) and the same for all persons paying them. Then amendments to the legislation came into force, changing the procedure for calculating contributions and, in fact, contributions ceased to be fixed.
And from 2021, this name has been removed from regulatory documents. We will continue to call these contributions fixed for convenience and because the name is familiar to entrepreneurs.
Since 2021, the procedure for paying fixed insurance premiums is regulated by Chapter 34 of the Tax Code and contributions are paid not to extra-budgetary funds, but to the territorial tax inspectorates at the place of registration of the individual entrepreneur.
How to fill out receipts for paying taxes for individual entrepreneurs in 2019?
You can generate receipts for individual entrepreneur contributions with the correct BCCs through the service on the tax website https://service.nalog.ru/payment/payment-pick.html?payer=ip To do this, go to https://www.nalog on the main page of the site. ru/ to the section “Electronic services” -> “Payment of taxes and duties”.
On the page that opens, select the type of taxpayer - Individual entrepreneurs.
Next, go to the section “Payment of taxes and insurance premiums for individual entrepreneurs.”
We choose to pay for ourselves.
We choose to fill in all the details of the payment document.
To generate a receipt for payment, select the type of payment document “Payment Document”.
Click the “Next” button and fill in the details of the payment recipient.
Insurance premiums of an individual entrepreneur for himself are always paid to the address of registration of the entrepreneur to the code of the Federal Tax Service and OK tax individual entrepreneur in accordance with the registration. It is enough to indicate the address and the tax office with the OKTMO code will be determined automatically.
For contributions to compulsory pension insurance for 2021, select in the name of the payment “Insurance contributions for compulsory pension insurance in a fixed amount , credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension .”
In the payment type, select “Payment amount for billing periods starting from January 1, 2021”
Who pays fixed fees
Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated in a fixed amount.
Please note that since 2010, contributions are also paid by those individual entrepreneurs who in previous years enjoyed benefits: military pensioners pay contributions on the same basis as all other entrepreneurs. Since 2013, you can avoid paying fixed contributions for the following periods:
- conscription service in the army;
- the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
- the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
- the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
- the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.
However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (clause 7 of Article 430 of the Tax Code of the Russian Federation).
Reporting
Changes in forms and forms are generally accepted at the beginning of a new reporting period. However, officials do not always have time to register documents with the Ministry of Justice on time, so sometimes new forms are approved in the midst of the reporting campaign. This happened once with a declaration under the simplified tax system for 2015, when two different forms were in effect in one period.
That is, it is quite possible that by the end of this year some other new reporting forms will be adopted, but for now we only know about these:
- New declaration 3-NDFL for individual entrepreneurs on the general taxation system (order of the Federal Tax Service dated October 3, 2021 N ММВ-7-11 / [email protected] ).
- The new declaration form for UTII was approved by order of the Federal Tax Service dated June 26, 2021 N ММВ-7-3/ [email protected] The first time you must report using this form in the period from January 1 to January 20, 2019.
- The new form for calculating insurance premiums for employers has not yet been adopted, but its draft has already been posted for discussion.
In addition, a bill on canceling the declaration under the simplified tax system for the object “Income” has been posted on the official portal. Officials believe that if all income of a simplified person goes through an online cash register, there is no need to submit reports.
What determines the size of contributions?
Until January 1, 2021, the amount of individual entrepreneur contributions depended on the minimum wage.
However, due to the fact that the minimum wage is going to be increased to the subsistence level, it was decided to “untie” individual entrepreneurs’ contributions from it, and starting in 2021, the fixed amount of contributions paid per year is indicated in the Tax Code.
Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.
Income is calculated as follows:
- Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from business activities). When determining these incomes, expenses are taken into account (Resolution of the Constitutional Court of November 30, 2016 No. 27-P);
- Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);
- Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 213 of the tax return under the simplified tax system). However, there are decisions of courts, including the Supreme Court, that expenses can be taken into account. However, the Ministry of Finance still maintains that all income is taken to calculate contributions.
- Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;
- For UTII - the taxpayer's imputed UTII income, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up across all sections. When determining annual income, imputed income from declarations for the 1st-4th quarter is added up.
- With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.
- If an individual entrepreneur applies several taxation systems simultaneously, then the income from them is added up
Product labeling
In 2021, many everyday goods can only be sold with markings (electronic chips). Now this procedure is already in effect for the sale of fur products.
The Government believes that labeling is necessary for:
- identification of each item of goods;
- registration of all stages of goods turnover;
- obtaining information about the properties of the product;
- creation of a unified catalog of Russian goods.
The timing of the transition to mandatory labeling depends on the type of goods:
- from March 1, 2021 - tobacco products;
- from July 1, 2021 – shoes;
- from December 1, 2021 - outerwear, leather clothing, home textiles, blouses and knitted blouses, perfumes, rubber tires and tires, cameras and flash units.
For violation of the labeling procedure, manufacturers and sellers will be fined in amounts from 10 to 300 thousand rubles. It is possible that the sale of labeled goods will be prohibited under the UTII and PSN regimes; a corresponding bill is already being developed.
Calculation of contributions for incomes over 300 thousand rubles
If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (29,354 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid
! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.
Example:
The income of an individual entrepreneur in 2021 was: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2021 will be 29,354 + (450,000 − 300,000) × 1% = 30,854 rubles. The amount of contributions to the FFOMS is 6,884 rubles.
The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 29354 x 8 = 234,832 rubles.
Example:
The income of an individual entrepreneur using the simplified tax system in 2021 was: 30,000,000 rubles. The amount of contributions for 2021 would be 29,354 + (30,000,000 − 300,000) × 1% = 326,354 rubles, however, since it is greater than the maximum possible contributions of 234,832 rubles, 234,832 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 6,884 rubles.
Application of CCP
Many changes for individual entrepreneurs in 2021 are related to the use of cash register equipment. The main transition to online cash registers with Internet connection occurred in mid-2021, but in 2021 the deferrals for the use of cash registers will end.
Those who provide services to the public will no longer be able to issue paper BSOs from July 1, 2021. To confirm payment, you will need to issue a cash receipt or BSO, issued in an automated system (analogous to a cash register).
An exception is made only for entrepreneurs on the patent taxation system if they provide services specified in some subparagraphs of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation. We have already described in more detail about specific types of services for which an individual entrepreneur on a patent will not need a cash register.
From July 1, 2021, the obligation to issue a cash receipt also applies to entrepreneurs on UTII and PSN who trade or engage in catering without employees.
If you don’t know for sure whether you need a cash register or not, we recommend taking a test on the Federal Tax Service website. After answering the system’s questions, you will receive a response indicating the date of obligation to use the cash register if you need a cash register.
Due date for payment of contributions
Insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year, with the exception of contributions in the amount of 1% on income exceeding 300 thousand rubles.
Insurance premiums calculated on the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period are paid by the payer of insurance premiums no later than July 1 of the year following the expired billing period.
Contributions (including contributions for compulsory health insurance) are paid from January 1, 2021 not to the Pension Fund, but to the tax office. Including contributions for previous years.
If you were an individual entrepreneur for less than a year
If you did not open an individual entrepreneur at the beginning of the year or closed it in the middle of the year, then you still have to pay insurance premiums. However, you do not pay them in full, which is natural. You need to calculate the contributions for the period when you were an individual entrepreneur and pay them. You can do the calculations not by yourself, but by using accounting programs, where everything will be automatically done for you.
