The transfer of administration of pension contributions to the Federal Tax Service did not relieve organizations and individual entrepreneurs from submitting reports to the Pension Fund. Moreover, the Foundation has introduced its own forms, both mandatory and additional. Particularly important is the issue of filling out the so-called “zeros”. This term refers to reports that lack information for a period. Which accounting forms are submitted in the “zero” version and who is vested with this responsibility - disputes on this issue between Fund officials and policyholders have not stopped to this day.
What reports do individual entrepreneurs submit to the simplified tax system in 2016?
Most individual entrepreneurs use a simplified taxation system, which provides for exemption from a number of tax payments, as well as minimal reporting to the tax authorities.
Individual entrepreneur reporting on the simplified tax system without employees in 2021
If an entrepreneur operates independently without employees, then the volume of reporting will be minimal. An entrepreneur only needs to submit a Declaration under the simplified tax system by April 30 of the year following the reporting year, that is, for 2016 the declaration must be submitted no later than April 30, 2017. No other tax reporting is provided for individual entrepreneurs without employees.
Individual entrepreneur reporting on the simplified tax system with employees for 2021
If an entrepreneur has hired employees, then he is obliged to submit additional reporting, which is provided for employees.
First of all, the individual entrepreneur must submit information on the average number of employees for the past calendar year at the end of the year - by January 20.
Every year, an individual entrepreneur must submit Certificate 2-NDFL for each employee; it reflects all payments to individuals, for example, wages, bonuses, compensation for unused leave upon dismissal, etc., which were made in the past year and from which withholding tax on personal income. These certificates must be submitted before April 1 of the year following the reporting year.
In 2021, a new form of reporting for employees appeared - calculation of 6-NDFL. It was put into effect in the first quarter of 2016, and all entrepreneurs with hired employees are required to pass it. This report provides information on personal income tax for the quarter for all individual entrepreneur employees as a whole. This form is submitted quarterly; in 2021, the deadlines for submitting these reports are as follows:
It is important to know! A catalog of franchises has opened on our website! Go to catalog...
- 1st quarter 2021 – until May 3, 2016
- half year 2021 – until 08/01/2016
- 9 months 2021 – until 10/31/2016
- 12 months 2021 – until 04/01/2017
This report is filled out on the basis of information that is subsequently indicated in the 2-NDFL certificate, so the entrepreneur must ensure that both forms are filled out correctly, otherwise claims from tax authorities cannot be avoided.
Do they rent out “zero” SZV-M?
To begin with, we note that there is no concept of “zero” SZV-M as such, which is why the term is put in quotation marks. “Information about the insured persons,” even if there is no information as such, contains a number of details that are marked as mandatory; they should be filled out one way or another:
- information about the policyholder (registration number in the Fund, TIN, etc.);
- information about the period for submitting the report;
- code, form type (original or other).
The report is submitted once a month.
Individual entrepreneurs who do not have employees do not submit SZV-M, including the “zero” one, since they are not policyholders. This rule is not questioned by regulatory authorities.
Employers, on the contrary, in certain cases face a dilemma: to pass or not to pass the notorious “zero”. Let's look at them in more detail and note along the way that even the Pension Fund does not give a clear answer.
Situation 1. There are hired workers, but the activities of the company or individual entrepreneur are suspended (or it does not work due to seasonality of production).
Initially, in this case, the policyholder had the opportunity not to fill out information about the insured, leaving it blank, which in essence was a “zero” report. However, later the Pension Fund of the Russian Federation changed its position; now information is filled in for employees with whom there are any contractual obligations, regardless of the fact that the company or individual entrepreneur carries out business activities and the accrual of wages to these employees.
Situation 2. The company has no employees.
Often a situation arises when in an organization its director is the only founder, and there are no employees. Accordingly, there are no agreements on the basis of which this form must be filled out. The manager cannot conclude an employment contract with himself, according to the norms of the Labor Code of the Russian Federation. If there are no contractual relations, then a controversial issue arises again. Many local officials of the Fund require information about the manager, arguing that the organization must have at least one employee, and policyholders provide such information in order to avoid sanctions.
Other branches of the Pension Fund offer to submit information without a list of insured persons. Meanwhile, from the clarification letter of the Pension Fund No. LCh-08-26/9856 dated 07/13/16, it also follows that the organization should not submit “zero” information.
From the above, we can conclude that in this case you should contact the local branch of the Fund and receive an explanation on the specified situation on the spot, preferably in writing.
In practice, many companies, in order to avoid problems and litigation, and even fines, submit information on the manager by default, while avoiding submitting documents with empty columns regarding information on insured persons. They are guided by letter No. LCH-08-24/5721 of the Pension Fund of the Russian Federation dated 03/29/18, according to which the manager, being the sole founder, is in any case an insured person, regardless of whether he entered into an employment contract or not, accrued to him salary or not.
Attention! Incorrect information, as well as missing the deadline for submitting a report, can result in a fine of 500 rubles for each insured employee. Organizations with more than 24 people submit a report on the TKS. Ignoring this requirement may lead to a fine of 1000 rubles (Federal Law No. 27 of 01-04-96, art. 17, clause 3,4).
Individual entrepreneur on "STS Income" - how to keep records in 2021?
The use of a simplified taxation system also provides for a simplified procedure for maintaining accounting policies, which is part of accounting, from which simplifiers are exempt. Accounting statements are not submitted to the simplified tax system, but the entrepreneur must have certain documentation, since under certain circumstances the tax authorities may request these documents to verify the submitted statements.
An individual entrepreneur using a simplified taxation system must comply with the following requirements for maintaining accounting policies:
- Application of the abbreviated chart of accounts;
- Maintaining simplified registers that replace accounting statements;
- At low speeds, it is possible to avoid double recording.
The application of the simplified tax system with the object of taxation “Income” provides for accounting for cash receipts using the cash method, that is, on the day the funds are received by the entrepreneur, they must be reflected in the Book of Income and Expenses. The following are recognized as income using this method:
- Proceeds from the sale of goods, services, property and property rights;
- Non-operating income - for the purposes of the simplified tax system, only funds received in the form of fines and penalties from counterparties are recognized.
All income must have documentary evidence, for example, appropriate strict reporting forms.
The book of income and expenses is kept during the calendar year, at the end of which it is filed and remains in the custody of the individual entrepreneur. It is important that the cash register for individual entrepreneurs on the simplified tax system in 2021 corresponds to the KUDiR data regarding cash, since entrepreneurs must also observe cash discipline.
Advice: to correctly reflect income and calculate taxes, it makes sense to connect to electronic accounting services. Most of these resources have a clear structure, which makes it possible for even a non-specialist to conduct accounting correctly. In addition, many similar services allow you to submit reports electronically - this saves time and also avoids errors in reports, since the program carries out a mandatory verification of documents before checking.
Reporting on length of service and personalized accounting
SZV-experience is a form that largely duplicates the corresponding information of RSV-1 (which is no longer provided to the Pension Fund of Russia). The length of service form is filled out at the end of the year and only became mandatory in 2021.
The form, as well as the one attached to it within the meaning of EFA-1 (personalized accounting), is not submitted in the zero version. The SZV-experience form without information about the length of service loses its purpose and meaning. When submitting such reports under the TCS, they will not pass logical control and will not be accepted by the Fund.
According to the latest clarifications of the Ministry of Labor and the Pension Fund of Russia, information on the sole founder, however, is submitted (see letter of the Ministry of Labor No. 17-4/10/B-1846 dated 16-03-18 and a similar one - the Pension Fund of Russia).
Main
- “Zero” reporting to the Pension Fund as such is not provided for by law.
- To avoid disputes with PFR officials, the SZV-M form is always submitted by policyholders, even in cases where the company’s activities are suspended and salaries and contributions are not accrued. Information is also provided in the absence of employees. In this case, the data of the manager, the only participant, is entered into the SZV-M and SZV-experience forms, regardless of the existence of a contractual relationship between him and the company.
- Other forms in the absence of information for the period are not provided to the Fund.
Types of individual entrepreneur reporting
In 2021, individual entrepreneurs must report to the following organizations:
- Tax Inspectorate (FTS).
- Pension Fund (PFR).
- Social Insurance Fund (SIF).
- Statistical authorities (Rosstat).
But this does not mean that all individual entrepreneurs are required to submit reports to each of them.
All entrepreneurs are required to report only to the tax office
The number of government agencies to which a particular individual entrepreneur must report is determined by the characteristics of its activities.
Two factors play a key role:
- The taxation system used by the individual entrepreneur.
- The presence or absence of hired workers.
Deadlines for submitting reports on insurance premiums to the Federal Tax Service
The individual entrepreneur does not need to report for himself, he only needs to pay the budget on time and in full. It does not matter whether the individual entrepreneur conducts business and whether it is successful. As long as you have the status of an individual entrepreneur, contributions will have to be paid even if there are losses or zero results.
The law does not require the entrepreneur to make any periodicity for these deductions. You can pay every month or for the whole year at once. But it is more profitable to make contributions quarterly. This will allow them to be deducted from your tax amount.
Individual entrepreneurs and employees report to the Federal Tax Service with the following frequency:
- until April 30 for the first quarter,
- until July 31 for the second,
- until October 31 for the third,
- until April 31 of the following year for the last quarter.
SZV-TD
According to the new form SZV-TD, information about the labor activity of a person registered in the compulsory pension insurance system is transmitted to the Pension Fund (Resolution of the Board of the Pension Fund of the Russian Federation dated December 25, 2019 No. 730p). They are necessary for the formation of so-called electronic work books. This is a new standard that is being implemented in Russia from 2021. Over time, it is planned to convert all personnel records into digital format.
Initially, it was established that in 2021 it will be possible to submit SZV-TD in the same way as SZV-M - until the 15th of the next month. But adjustments to this rule were made by the possible coronavirus pandemic.
The fact is that in order to remotely register citizens as unemployed and assign them benefits, up-to-date information about their work activity is required. Therefore, the Government of the Russian Federation, by its resolution No. 460 dated April 8, 2020, introduced temporary rules for registering the unemployed. Among other things, the deadline for submitting the SZV-TD was postponed: this report must be sent to the Pension Fund of Russia in 2021 no later than the next working day after the issuance of the order or instruction on the personnel event.
In other words, submitting a SZV-TD in 2021 is necessary on the next business day after the dismissal, transfer or hiring of an employee.
What do the Pension Fund pay for?
The obligation to make contributions to the pension fund for individual entrepreneurs has a dual structure.
Firstly, an individual entrepreneur must transfer a fixed amount of insurance premium for himself once a year. This payment is mandatory and the individual entrepreneur must transfer it regardless of whether he is carrying out activities or not. Termination of payments is possible only in case of liquidation of the status of an individual entrepreneur.
Secondly, if an entrepreneur has employees, he, like any other employer, has the obligation to pay insurance premiums for them. Such pension contributions for individual entrepreneurs are mandatory. If an entrepreneur ignores this obligation, he may be held liable under the law.
When to pay your pension contribution
The timing of the payment of individual entrepreneurs to the Pension Fund is of no small importance, since otherwise the Pension Fund of the Russian Federation may apply sanctions, from a fine to the seizure of transactions on the current account. Therefore, it is important to comply with the deadlines when the required contribution amounts must be transferred.
Pension contributions for the individual entrepreneur itself for the current year must be transferred during this calendar year, i.e. an entrepreneur can transfer the entire amount at the beginning of the year, or he can wait until December.
On the one hand, this is convenient, since the entrepreneur has the opportunity to maneuver free funds and transfer contributions in installments, which is also not prohibited by law, but in practice there are often situations when this obligation is forgotten, and as a result, the entrepreneur faces the troubles described above.
IP payments to the Pension Fund for employees are made monthly until the fifteenth day of the month following the month of payment of funds. For example, for an employee who received wages on January 20, the contribution must be paid before February 15.
The contribution is made in two stages:
- Regardless of whether the individual entrepreneur received a profit or not, he is obliged to transfer a payment to the Pension Fund account by the last calendar day of the year, which is calculated according to the formula:
Pension Fund = minimum wage x 26% x 12.
The minimum wage for 2021 is 9849 rubles.
- the second part of the payment is determined depending on the volume of revenue of the business entity. If an entrepreneur has spent more than 300 thousand rubles on an account in a year, he will have to pay 1% on the amount that exceeds the specified limit.
However, the total payment for 2016-2017 The Pension Fund has an upper limit limiting its size - it should not exceed 8 times the size of the first payment. That is, as of 2016, the maximum amount of the second payment was 8 x 18,610.80 = 148,886.40 rubles, for 2021 - 154,851.84 rubles.
Next, the responsibility of the Pension Fund is to distribute funds to the personal accounts of employees. But for this, the entrepreneur is obliged to submit the individual entrepreneur’s reports on time.
