How to calculate the tax according to the simplified tax system for individual entrepreneurs at the simplified tax system of 6% in 2021? And again about the tax deduction!

How to fill out the table for calculation?

After you have chosen the percentage for the simplified tax system (6% or 15%), you need to fill out the table for calculation. You cannot choose the taxation itself - this calculator is intended for simplified people, but it is the same for the simplified tax system “income” and “income minus expenses”.

• Step 1. Choose who you are: an individual entrepreneur with employees, an individual entrepreneur without employees, or an LLC with a simplified structure. Calculations depend on this.
• Step 2. Select the correct billing period: quarter, six months, 9 months or a year.
• Step 3. If you are a trade tax payer at the time of settlement, check the box.
• Step 4. If you chose “Income”, you need to enter the income itself (this is not profit!), paid insurance premiums for individual entrepreneurs and for employees, as well as amounts for sick leave at the expense of the employer. Remember that contributions are paid in the tax period for which you calculate the tax. For example, to reduce tax for the first half of 2017, contributions for the first half of the year must be paid to the budget by June 30, 2017 inclusive.

If you selected “Income minus expenses”, you need to enter the amount of income and the amount of expenses incurred.

In both cases, the calculator will calculate how much you need to pay as tax under the simplified tax system.

Calculation of the simplified tax system on video

Instructions for using the calculator

The table is intended to calculate the tax payable for the corresponding reporting (tax) period. To calculate the tax, the input data indicates the quarterly amounts of income received, contributions paid (within the limits calculated for the reporting/tax period) and benefits. Contributions must be paid in the reporting (tax) period for which the tax is calculated. This rule has been in place since 2013. Those. To reduce the tax for the 1st half of 2020, contributions for the half-year must be paid no later than June 30, 2021.

There is a trade tax only in Moscow, so taxpayers from other regions simply do not fill out the line. Trade tax payers should take into account that the capabilities of the calculator are limited and do not provide for complex calculations for taxable and non-taxable activities.

After calculating the tax, you can generate a sample declaration (a new form, used in 2021). Please note that this is only a sample form and is not intended for submission to the tax office.

Do you want to check your accountant to see if he calculates taxes correctly? Does your company operate in a simplified manner? Do you prepare your own reports and want to make sure that you have filled out your tax return correctly? Or maybe you are just about to start your own business and want to know what taxes you will have to pay and whether your planned business will bring profit?

tax calculator will give you answers to all these questions .

With its help, you can calculate: - tax paid under the simplified taxation system (USN tax); — the minimum tax paid under the object of taxation “income minus expenses”, when expenses exceed an amount of 1% of income; — insurance contributions paid to the Pension Fund (PF), Social Insurance Fund (FSS), Federal Compulsory Medical Insurance Fund (FFOMS); — personal income tax (NDFL), withheld from employees’ wages; — wages paid to employees “in hand” after deduction of personal income tax; - net profit or loss of the enterprise.

The last indicator is profit (loss)

- is the most important for a legal entity or individual entrepreneur, because answers the main question - is it profitable for him to engage in this business? Thus, our calculator can not only calculate taxes, but also allows you to check the financial indicators of business plans. Obviously, if the initial data taken from the business plan, when calculated on a calculator, results in a loss, this is a serious reason to think about whether it is worth starting such a business in reality.

The calculator calculates profit (loss) as the difference between income and expenses, wages, insurance premiums and simplified tax system. In other words, net profit is the money remaining at the disposal of an entrepreneur or legal entity after paying all taxes and paying other costs associated with running a business.

The algorithms underlying the tax calculator fully take into account the latest changes in legislation and all its provisions in force in 2021. You can find out more about the basic parameters on the basis of which calculations are made below.

Working with the simplified tax system tax calculator is extremely simple:

1. Check the required options. 2. Enter financial indicators. 3. Click the “Run calculation” button (below).

Tax information. Basic parameters and assumptions used in the tax calculator.

Tax paid in connection with the application of the simplified taxation system (STS tax): object of taxation “income” - rate 6%; object of taxation “income reduced by the amount of expenses” (“income minus expenses”) - a rate of 5 to 15% (established by regional legislation; for example, in St. Petersburg and the Leningrad region the rate is 7%). The taxpayer chooses the object of taxation independently.

Minimum tax paid in connection with the application of the simplified tax system (minimum tax simplified tax system): Paid under the object of taxation “income minus expenses” instead of the “regular” tax if the amount of the “regular” tax is less than one percent of the taxpayer’s income. The minimum tax is 1% of income.

The calculator takes into account all possible options for using the simplified tax system, and calculates the “simplified” tax in strict accordance with Chapter 26.2 of the Tax Code of the Russian Federation “Simplified Taxation System”, and insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund - in accordance with Chapter 34 Tax Code of the Russian Federation “Insurance premiums in the Russian Federation”.

Please note: if the object of taxation is “income minus expenses”, the amount of expenses must be entered into the appropriate field of the calculator without including the amounts of accrued wages and the amount of insurance contributions. Employee salaries are entered in a separate field, and the calculator will calculate insurance premiums itself. The list of expenses that can be taken into account when calculating the tax base of the taxable object “income minus expenses” is also given in Chapter 26.2 of the Tax Code of the Russian Federation.

For certain categories of insurance premium payers, the legislation establishes reduced tariffs (for example, for agricultural producers, for organizations operating in the field of information technology and a number of others). The calculator does not take into account the possibility of applying such benefits and calculates insurance premiums at the rates established by the said law for “ordinary” legal entities and individual entrepreneurs of non-preferential categories. Also, the calculator does not take into account the maximum base for calculating insurance contributions to the Pension Fund. If the annual salary of individual employees exceeds this maximum value, insurance premiums for these employees are calculated from the amount of the excess at reduced rates determined by the legislation of the Russian Federation on taxes and fees.

The personal income tax rate (NDFL) is 13%, withheld by the employer from the employee’s accrued wages and transferred to the budget (example: employee’s salary - 20,000 rubles, personal income tax - 2,600 rubles, the employee will receive 20,000 - 2,600 = 17,400 rubles .). The calculator calculates personal income tax and “net” wages in accordance with the above example, based on the fact that employees do not have benefits and the right to tax deductions established by tax legislation for certain categories of citizens (for example, those with children). For a more accurate calculation of personal income tax, it is necessary to be guided by the provisions of Chapter 23 of the Tax Code of the Russian Federation “Tax on personal income”.

What is this calculator used for?

For self-test when independently calculating advance tax payments according to the simplified tax system.

But please note that I strongly recommend using specialized programs for accounting for individual entrepreneurs. And in no case do I recommend keeping records manually.

This calculator does not yet include trading fees.

How to use it?

You can watch the video, or read the text version below:

The same article from the video above, in which I explain the principle of calculating tax according to the simplified tax system:

Update

Added the ability to specify your tax rate according to the simplified tax system in the range from 0% to 6%. (default is 6%)

It is assumed that the tax rate under the simplified tax system is constant throughout the entire billing period.

Reduced rates under the simplified tax system are used in some regions of Russia. For example, in Crimea the rate under the simplified tax system “income” is 4%. And the zero rate is used by those individual entrepreneurs who are on tax holidays. However, they don’t need this calculator =)

So how to use it?

Very simple. Enter your data quarterly in the top table:

• by income of individual entrepreneurs;
• on contributions to compulsory pension insurance;
• on contributions for compulsory health insurance;
• A contribution of 1% with an income of more than 300,000 rubles per year.

All income and contributions must be paid in kopecks. The calculator itself will round them according to the rules of arithmetic in the second, lower table. Or you can enter your data based on the data in the book of income and expenses (KUDIR).

Please note that you must enter actual information. Taking into account the actual date of payments for income and contributions. Based on quarterly payments, the calculator will automatically calculate the cumulative total in the second, lower table.

Time frame for each quarter:

• 1st quarter: from January 1 to March 31;
• 2nd quarter: from April 1 to June 30;
• 3rd quarter: from July 1 to September 30;
• 4th quarter: from October 1 to December 31.

After you correctly enter your data into the top table, the second table will automatically calculate advance payments according to the simplified tax system.

Read also:  Calculation of part-time work calculator online
• for 1 quarter
• for half a year
• in 9 months
• in a year.

And using the amounts received, you will be able to check the accuracy of your calculations, which you did manually or using other programs.

Please note that the calculator calculates as it should. That is, how much you had to pay based on your income and compulsory insurance premiums paid. But in the upper table we enter actual income and payments for insurance premiums, taking into account the date of payment. That is, if you paid a certain amount for compulsory pension insurance in February, then we enter this data in the first quarter.

The calculator does not take into account all kinds of overpayments/underpayments on contributions, taxes, fines, etc.

PS I repeat that now the calculator is working in test mode. If you find a mistake, be sure to report it in the comments below. As they say, one head is good, but two are better.

Let me also remind you that I have a calculator for insurance premiums for individual entrepreneurs for 2021 here: https://dmitry-robionek.ru/kalkuljator-vznosov-ip

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2021:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2021?”

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2021?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

A detailed step-by-step guide to opening an individual entrepreneur in 2020 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

“How to open an individual entrepreneur in 2021? Step-by-Step Instructions for Beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2021
7. And much more!

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to know about new laws and important changes:

For the first time I am filling out an individual entrepreneur’s declaration under the simplified tax system Income for 2021. Since I fill it out manually, I am not sure that the amounts in section 1.1 are calculated correctly. Please help me figure it out.

Income for 2021 (cumulative total) (individual entrepreneur registered from 04/25/19): 1Q-0 2Q- 83,790 rub. 3Q- 384,950 rub. 4Q- 686,065 rub.

There was one advance payment for the 2nd quarter - 10,218 rubles.

Fixed contributions on an accrual basis: 1Q-0 2Q-0 3Q-15,703 RUR 4Q-27,876 RUR

If section 1.1 of lines 020, 040, 070 and 100 is filled out according to the formula, then it turns out: 020—- 040- 5027r 070- 2367r 100- 5897r But, I don’t understand where it is necessary to show the actually paid advance for the 2nd quarter? Or does it not need to be shown? Then in line 100 the amount of tax to be paid additionally for the year turned out to be 5,897 rubles, but in fact the additional payment for the year was 3,070 rubles.

How I calculated: income 686,065 rubles * 6% = 41,164 rubles 41,164 rubles - 27,876 rubles (insurance contributions) - 10,218 rubles (advance payment for 2Q) = 3070 rubles

Tell me where is my mistake? Should the amount in line 100 correspond to what actually needs to be paid? And where in the declaration should I indicate the actual advance paid for Q2?

The tax calculation calculator under the simplified tax system will help the accountant calculate the amount of a single “simplified” tax or an advance payment for it. It will also show when the money needs to be transferred and which BCC to indicate in the payment order.

Calculation procedure for the reporting period and for the year

At the end of each reporting period (quarter, half-year and nine months), organizations and entrepreneurs using the simplified tax system must calculate the advance payment for the single tax. To do this you need:

At the end of the calendar year, taxpayers of the simplified tax system are required to calculate the final tax amount. It is equal to the tax base for the year multiplied by the corresponding rate.

What the law says

Taxation issues for simplified people are regulated by Chapter 26.2 of the Tax Code of the Russian Federation. Payers can be both legal entities and individual entrepreneurs. When calculating tax, there are 2 rate options:

• 6% – only from “Income”;
• or 15% – from “Income minus expenses”.

By 2021, there have been relatively few changes related to the simplified tax system. Among them:

the income limit for switching to this special regime has been increased (also see “Income limit under the simplified tax system for 2021”);

• indexation to the deflator coefficient was canceled (until the beginning of 2020);
• An updated sample ledger for accounting income and expenses has been installed.

For more details, see “Changes to the simplified tax system in 2021.”

What changes have affected the calculation of the simplified tax system “Income”? According to the amendments made to Art. 430 of the Tax Code of the Russian Federation by Law No. 335-FZ, from January 1, 2018, pension and medical contributions do not depend on the minimum wage. Their amount for simplified individual entrepreneurs without staff is fixed:

• RUB 26,545 – pension contributions (for income from 300 thousand rubles – plus 1% of the excess);
• 5840 rub. – medical.

Also see “Insurance premiums of individual entrepreneurs for themselves in 2021: how to calculate and pay.”

The calculation procedure and payment deadlines for the simplified tax remain the same:

• I quarter – until April 25, 2018;
• first half of the year – until July 25, 2018;
• 9 months until October 25, 2021.

At the end of the calendar year, the remaining tax is calculated and paid. The deadline is the same as for filing a tax return:

• for individual entrepreneurs - no later than April 30, 2021 (taking into account the postponement after the first May holidays);
• for legal entities until April 1, 2021 inclusive.

Also see “Deadlines for payment of insurance premiums in 2021”.

Deadlines for paying taxes under the simplified tax system

The advance payment must be transferred no later than the 25th day of the month following the reporting period (quarter, half-year and nine months). Payments for previous reporting periods must be subtracted from the payment for the current reporting period.

At the end of the year, the total amount of the single “simplified” tax is transferred minus all advance payments for this year. Organizations transfer money no later than March 31 of the next year, and individual entrepreneurs no later than April 30 of the next year.

Taxpayers with the “income” object reduce advance payments and the final amount of tax on insurance premiums and sick leave benefits for employees. However, the payment cannot be reduced by more than half. Individual entrepreneurs without employees reduce payments by fixed insurance premiums without limitation. The payment is also reduced by the amount of the trading fee.

Algorithm for using the calculator

To calculate the amount of tax or advance payment due, you need to do several steps:

The payment for a given period is reduced by contributions only if they are paid in the same period. Thus, contributions transferred before July can be deducted from the amount payable for the six months.

Calculation examples

First example

An individual entrepreneur without employees in the first quarter of 2021 received revenue of 200,000 rubles. In February, he transferred medical contributions in the amount of 6,884 rubles (he has not yet paid pension payments). Trade tax is not paid. The individual entrepreneur uses the “income” object. The advance tax payment under the simplified tax system for the first quarter is equal to 5,116 rubles. ((RUB 200,000 x 6%) – RUB 6,884).

Second example

An LLC with the object “income minus expenses” received revenue of 400,000 rubles in the first quarter of 2020, and incurred expenses in the amount of 150,000 rubles. The LLC does not pay the trade tax. The advance tax payment under the simplified tax system for the first quarter is equal to 37,500 rubles. ((400,000 - 150,000) x 15%). The minimum value is 4,000 rubles. (RUB 400,000 x 1%). The advance payment is RUB 37,500.

Tax under a simplified system with the object “income” is calculated simply by multiplying revenue and rate (most often it is 6%). At the same time, the 6% simplified tax system tax is reduced by insurance premiums paid in the current period, by sick leave benefits for the first three days of illness, and by some other amounts. We will show you with examples how to do all the calculations correctly.

Step-by-step instructions for beginners: how to pay taxes for individual entrepreneurs using the simplified tax system

It is necessary to correctly calculate the amount of taxes and contributions in order to eliminate the possibility of penalties, fines and other phenomena unpleasant for businessmen that complicate the development of the company. Calculations take into account the selected rate of 6 or 15%.

Tax calculation: individual entrepreneur 6% with employees

Provided that there are 5 employees on staff, and the basis for calculations is the income part: 90 thousand (quarter), contributions (for everyone and the individual entrepreneur itself) - 30 thousand. For 6 months, income amounted to 550 thousand, contributions - 30,000 and a mandatory 1% on excess income. It turns out: 550000 -300000X1% = 2 thousand 500 rubles.

How much does an employer pay in taxes for an employee?

Required payments under the simplified system: 90000X6% = 5400 rubles. Subtracting the contributions (30 thousand rubles), we get a negative amount of -24600, taking into account the restrictions of 50%, 5400 rubles should be divided by 2, it turns out 2700 rubles. Duty for 6 months: 550 thousand X 6%, it turns out 33,000. Subtracting fees 33,000 - (30,000 rubles X 2 + 5,000 rubles) you will also get a negative amount of - 32,000 rubles. Accordingly, 33,000 rubles need to be divided in half, resulting in 16,500.

Tax calculation: individual entrepreneur 6% without employees

With an income of 560 thousand rubles per quarter and contributions in the amount of 23,154 rubles, the calculations will be as follows: (560,000 - 300,000) X 1% = 2,600 rubles.

Advance payment = 560,000 X 6% = 33,000. Insurance costs and 1% on excess profits are deducted: 33,000 - 23,154 - 2,600, the final value is 7,246 rubles.

How to calculate individual entrepreneur tax 15%

In the case when an entrepreneur received 200,000 rubles (RF) in profit, and his expenses amounted to 198,000 rubles, then the tax will be equal to 2000 rubles.

Advantages of using “simplified” for individual entrepreneurs

An individual entrepreneur can choose one of two types of simplified tax system: the simplified tax system with the object “income” or the simplified tax system with the object “income minus expenses”. When “simplified” with the object “income”, the tax is generally equal to revenue multiplied by a rate of 6% (costs are not taken into account). If the object “income minus expenses” is selected, the tax is generally equal to revenue reduced by costs and multiplied by a rate of 15% (read more about this in the article “Simplified taxation system for individual entrepreneurs: why it is beneficial and how to use it”).

“Simplified” gives the entrepreneur a number of advantages. Let's list the main ones:

Submit a free notification of the transition to the simplified tax system and submit a declaration under the simplified tax system via the Internet

What taxes do individual entrepreneurs need to pay on the simplified tax system 6% with and without employees?

80% of businessmen strive to apply for a simplified tax system of 6%, since the burden in the financial part will be less, the remaining funds can be redirected to development. The following point will need to be taken into account: whether or not the staff working for the individual entrepreneur has been formed.

Contributions for individual entrepreneurs 6%: no employees

Individual entrepreneur tax on a simplified basis 2021: how much to pay if there are no employees - the amount is formed from two contributions (personal) payment - rubles:

• PFRF (as of 2021) – 19356.48;
• MHIF – 3796, 85.

These payments are mandatory. Their value may differ, since it is tied to the minimum wage indicators.

An additional fee of 1% appears if income is 300,000 (the amount is calculated from the difference between this indicator and income). It turns out - 23155 and 33 kopecks, as well as 1% in case of excess in the income component.

Tax deductions can be made for the full amount of contributions, including 1%. Approximate calculation of future payment:

Contributions paid (for the quarter) were 100 thousand, this amount included 1%, since there was an excess in income. The tax in this case amounted to 300 thousand. The payment amount with deduction should be calculated as follows: 300 thousand – 100 thousand = 200 thousand.

How much do we actually pay in taxes?

It is important to note that only those fees that were paid during the billing period can be deducted.

Contributions for individual entrepreneurs at a 6% rate with employees

In the case where the full-fledged operation of the company requires the formation of a staff, the amount for payment will be higher - you need to pay not only personal contributions, but also for each of the employees.

Staff fees will be as follows:

• 30% of deductions (salaries, bonuses) – work must be carried out under a contract;
• 2.9% of the payment amount - work is carried out under a special document - a civil law act.

An entrepreneur with the status of an individual entrepreneur has the right to reduce the tax due to the contributions he paid on time, but not more than half (50%) of the amount paid.

What taxes does an individual entrepreneur have to pay if the rate is 15%

The simplified taxation system 2021 assumes 15% (expenses are deducted from income) All contributions can be deducted from tax (no restrictions are provided). Attention! The write-off can be complete (100%), including the possibility of including amounts in the expense section. There are also the following features:

• expenses exceeded the income component of the activity - the loss incurred by the individual entrepreneur will be taken into account in the new reporting period (not exceeding 30%);
• The company is operating at a loss - the amount to be paid is 1% of the possible profit.

To calculate, you will need to subtract expenses from income, then multiply by 15%. In the next period, the difference in payments will be taken into account.

Increasing VAT to 20 percent in 2021 - what threatens business and ordinary citizens?

The procedure for calculating tax according to the simplified tax system (object “income”)

First you need to determine the tax base. It includes income from sales, that is, revenue from the main activity, as well as non-operating income, for example, from renting out property. Income should be included in the base at the moment when the money actually arrives in the current account or cash register. The calculation of the base is cumulative from January 1 to December 31 of the current year, then starts from scratch.

The tax base should be multiplied by a rate equal to 6%.

ATTENTION. For certain categories of taxpayers, regional authorities have the right to reduce the rate to 1%, and in special cases even to zero. You can find out what rate is in force in a particular subject of the Russian Federation at your inspectorate.

How to calculate the simplified tax system 15% for the tax period

The amount of tax calculated based on the results of the tax period under the simplified tax system “income minus expenses” may be more or less than the amount of advance payments accrued in this period. If it is higher, then this tax is subject to additional payment to the budget.

There are often cases when at the end of the calendar year an overpayment of tax is revealed, which is either refunded or counted against subsequent payments.

In paragraph 1 of Art. 346.21 of the Tax Code of the Russian Federation provides a formula that allows you to calculate tax based on the results of the tax period under the simplified tax system. This formula is presented as follows:

N = (Dg – Rg) × St – AvPpred,

Where:

Dg - income for the period from January 1 to December 31;

Рг - expenses for the year;

St - rate, usually 15%.

Taxpayers need to remember that the tax base can be reduced by the amount of losses incurred in previous periods (clause 7 of Article 346.18 of the Tax Code of the Russian Federation), and the list of expenses that reduce income is closed (clause 1 of Article 346.16 of the Tax Code of the Russian Federation).

For information on how to take into account expenses under this taxation regime, read the materials:

• “Accounting for expenses under the simplified tax system with the object “income minus expenses””;
• “Expenses that officials forbid the simplifier to take into account.”

How to reduce tax with simplified tax system 6%

You can deduct from the tax amount:

Freely calculate contributions “for yourself”, taxes according to the simplified tax system and UTII, fill out payments for taxes and contributions

The amount of the simplified tax system (USN) of 6% is calculated at the end of the year. During the year, it is necessary to make advance payments based on the results of the first quarter, half a year and nine months. The advance payment is calculated in the same way as the tax itself. When transferring, previous advance payments accrued for this year are taken into account.

Calculator Clerk

Top 4 in Google search. The Clerk's calculator is only suitable for calculating the tax burden under the simplified tax system of 6%. You can select “Individual entrepreneur without an employee” so that the system reduces the tax payable by the entire amount of insurance premiums, and not by 50%, as if there are employees.

The calculator can take into account trade fees, benefits and down payments paid.

Pros: the main advantage is that based on the values ​​entered into the calculator, you can download an already completed declaration. All you have to do is enter your details into it.

Disadvantages: the calculator cells are too narrow. As you can see in the screenshot, the number “15000000” is not completely visible. In addition, the digits are not separated by spaces.

Example of tax calculation according to the simplified tax system (object “income”)

Individual entrepreneur Ivanov is engaged in trade in construction materials. He hired two workers. The first salary is 30,000 rubles. per month, the salary of the second is 50,000 rubles. per month.

Advance payment for the first quarter

In the first quarter of 2021, IP Ivanov transferred contributions from employee salaries: in January - for December 2021, in February - for January, in March - for February. Each time, the amount of pension and medical contributions, as well as social insurance contributions in case of temporary disability and in connection with maternity, amounted to 24,000 rubles ((30,000 rubles + 50,000 rubles) ? 30%), the amount of contributions “for injuries” — 160 rubles ((30,000 rubles + 50,000 rubles) ? 0.2%).

In January 2021, Ivanov transferred contributions “for himself” for 2020: pension contributions in the amount of 32,448 rubles, medical contributions in the amount of 8,426 rubles.

Total in the first quarter, individual entrepreneur Ivanov paid insurance premiums totaling 113,354 rubles (((24,000 rubles + 160 rubles)? 3 months) + 32,448 rubles + 8,426 rubles).

In the first quarter of 2021, Ivanov received revenue in the amount of RUB 3,000,000. The advance payment under the simplified tax system of 6% for the first quarter is equal to 180,000 rubles. (RUB 3,000,000 ? 6%).

Individual Entrepreneur Ivanov has the right to reduce the advance payment for the first quarter by an amount not exceeding 90,000 rubles (180,000 rubles - 50%). Ivanov transferred 90,000 rubles to the budget, and the rest of the contributions, equal to 23,354 rubles. (113,354 rubles - 90,000 rubles), he will be able to take into account when calculating the advance payment for the second quarter.

Keep records, prepare and submit reports according to the simplified tax system

Advance payment for half a year

In the second quarter of 2021, IP Ivanov transferred contributions from employee salaries: in April - for March, in May - for April, in June - for May. Each time, the amount of pension and medical contributions, as well as social insurance contributions in case of temporary disability and in connection with maternity, amounted to 24,000 rubles ((30,000 rubles + 50,000 rubles) ? 30%), the amount of contributions “for injuries” — 160 rubles ((30,000 rubles + 50,000 rubles) ? 0.2%).

In total, in the second quarter, individual entrepreneur Ivanov paid insurance premiums totaling 72,480 rubles ((24,000 rubles + 160 rubles) ? 3 months).

In the second quarter of 2021, Ivanov received revenue in the amount of RUB 2,500,000. The advance payment under the simplified tax system of 6% for the six months is 330,000 rubles. ((RUB 3,000,000 + RUB 2,500,000) ? 6%). Taking into account the advance payment for the first quarter, the resulting value is equal to 150,000 rubles (330,000 rubles - 180,000 rubles).

Ivanov also has the right to reduce the advance payment for the six months by contributions transferred in the second quarter and by part of the contributions transferred but not taken into account in the first quarter. At the same time, you can reduce the advance payment for six months by an amount not exceeding 75,000 rubles (150,000 rubles - 50%).

Ivanov transferred 75,000 rubles to the budget, and the remaining part of the contributions, equal to 20,834 rubles (23,354 rubles + 72,480 rubles - 75,000 rubles), he can take into account when calculating the advance payment for nine months.

Calculate contributions “for yourself”, taxes according to the simplified tax system and UTII, fill out payments in the web service Fill out for free

What is the minimum percentage of the simplified tax system “income minus expenses”

The Tax Code provides for a minimum amount of tax to be paid to the budget, regardless of the results of the work of the simplifier. It is determined at the end of the year and amounts to 1% of income.

That is, when calculating the simplified tax system - income minus expenses - you should calculate 2 values:

• 15% (or a differentiated rate) of the difference between income and expenses;
• 1% of the amount of income for the year.

From the resulting values, the larger one is selected and paid to the Federal Tax Service minus the listed advances.

That is, if the simplified person received losses at the end of the year, then the simplified tax must be paid in any case.

You can find a sample payment order for payment of the minimum tax in ConsultantPlus, having received free trial access to the system.

Example:

The income of Soyuz LLC for 2021 amounted to 2,000,000 rubles, and expenses - 1,950,000 rubles.

We determine the amount of tax at the applicable rate:

(2,000,000 – 1,950,000) × 15% = 7,500 rub.

We calculate the minimum tax:

2,000,000 × 1% = 20,000 rub.

Let's compare the resulting indicators:

20 000 > 7 500.

Consequently, she must pay 20,000 rubles, reducing it by the amount of the listed advances.

Download a sample payment form for the simplified tax system “income minus expenses” here.

Deadlines for payment of taxes and advance payments

Advance payments must be transferred no later than the 25th day of the month following the first quarter, six months and nine months (clause 7 of Article 346.21 of the Tax Code of the Russian Federation). Thus, the dates for the transfer of advance payments are as follows:

The simplified tax system of 6% at the end of the year must be transferred to: entrepreneurs - no later than April 30 of the next year, LLC - no later than March 31 of the next year.

IMPORTANT. If the date of transfer of tax or advance payment falls on a weekend or holiday, then you can transfer money to the budget on the next working day. This follows from paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation.

Let us add that when calculating the 6% simplified tax system, entrepreneurs and organizations are required to keep a book of income and expenses. This is stated in Article 346.24 of the Tax Code of the Russian Federation. The form of the book and the procedure for filling it out were approved by order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

Please note: newly registered entrepreneurs (or their accountants) can use a special accounting program for individual entrepreneurs for free for a year. This is a web service “Kontur.Elba”, which allows you to keep track of income and expenses, calculate the amount of fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.

Calculator from the Nalog-Nalog.ru service

Top 3 for Google searches. The service offers two calculators: one for the simplified tax system of 15% and the other for the simplified tax system of 6%. The calculation can be done for a quarter, or for a year. It is enough to indicate the tax rate, income and expenses by quarter.

Pros: the calculation can be immediately printed, and the text below describes the amounts of quarterly advance payments.

Disadvantages: when entering income and expenses, character digits are not separated by spaces. This is not critical, but the figure “15,000,000” is perceived and read much easier than “15,000,000.”

Important! Please note that to calculate the simplified tax system of 15%, the same initial data were used as in the example for Kontur.Accounting and Kontur.Extern. We checked the calculations in other calculators and found that Nalog-Nalog.ru made an error in the calculations. The service shows the presence of an overpayment under the simplified tax system in the amount of 272,500 rubles, which cannot exist.

It is difficult to reliably determine the cause. This is probably due to the fact that income in the 3rd quarter is greater than income in the 4th. If you enter income in ascending order, there is no problem.