Calculation of UTII for a beauty salon, hairdresser: formula, examples

The beauty salon offers haircuts and coloring, manicures and pedicures, massages and many other services. It is important for a salon to choose the right tax regime. The beauty industry falls into the category of household services, so salons are allowed to use UTII. In the article we will talk about the features of using UTII by beauty salons.

Beauty salons cannot operate on UTII from January 1, 2021. Choose the most favorable tax system for your salon using our online calculator. Kontur experts held a webinar and talked about the transition from UTII, we collected the most interesting explanations in the article. If you don’t find the answer to your question, ask it in the comments, we will definitely answer.

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Electronic document management and quick verification of counterparties

Documents, transactions, analytical reports, VAT reconciliation

Financial statements

Legal entities using UTII maintain regular accounting records and prepare financial statements once a year. It includes a balance sheet, profit and loss account and other forms that come in the form of attachments. Small businesses have the opportunity to submit only the first two documents. Accounting statements are submitted either in paper or electronic form. The deadline for submission is until the end of March of the year following the reporting year. Thus, it is necessary to submit financial statements for 2021 before March 31 of the current year.

Restrictions on the use of UTII

A businessman who wishes to apply UTII must make sure that he meets all the requirements for applying the regime:

• no more than 100 personnel;
• participation of organizations in the management company is no more than 25%;
• compliance of the type of activity with the list of household services;
• provision of services to individuals for a fee;
• regional legislation includes this type of activity.

A salon can use UTII only if the territory of the municipality where it is located allows the use of this special regime. For example, Moscow salons cannot switch to imputation.

For this special regime, the final consumer of cosmetic services can only be an individual. If a salon provides cosmetic services to a legal entity under a corporate agreement, imputation cannot be applied. Such services are subject to taxes according to OSNO or simplified tax system.

How to register a beauty salon with UTII

The owner who opened a beauty salon is registered at the place where services are provided. Having opened several salons within the same district, it is enough to register with one of the inspectorates. And businessmen who open salons in several municipalities at once are registered in each of them. This means that you need to file a return and pay tax separately in each entity.

To register, submit a tax application in the form of UTII-1 for organizations and UTII-2 for individual entrepreneurs. From the day you started applying the imputation, you have 5 working days to submit your application. The day of transition to UTII is considered to be the date you indicated in the application.

Personal income tax reporting

Employers are the tax agents of their employees, that is, they transfer taxes from their salaries and report on their income and payments. Form 2-NDFL is submitted once a year, form 6-NDFL is submitted once a quarter. They can be submitted on paper if the company has less than 25 employees. Otherwise, the report is submitted electronically.

2-NDFL for the past year is submitted until the end of March next year. Taking into account holidays, you can submit this report for 2021 until April 3 of this year. For filing 6-NDFL this year, the deadlines are as follows: for the first quarter - until May 2, for half a year - until July 31, for 9 months - until October 31, for the whole year - until March 31, 2021.

Types of services that a salon can provide on UTII

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The taxpayer himself chooses and indicates the code of the type of activity that he intends to carry out. Personal services to the population, as a rule, fall into the category of household services, since they are received by individuals on a reimbursable basis. But not all services provided by beauty salons fall under the list of household services approved by Decree of the Government of the Russian Federation dated November 24, 2016 N 2496-r. UTII includes:

• hairdressing services for men, women and children;
• make-up and make-up;
• eyebrow correction and tinting, eyelash extensions;
• face and neck skin care;
• hygienic massage of the face and neck;
• hygienic facial cleansing;
• piercing and tattooing;
• manicure and pedicure;
• SPA care;
• body care, hair removal.

To provide cosmetology or medical services, you must obtain a license. To do this, specialists must have diplomas and certificates, the equipment must be registered, and the premises must be checked by the SES and approved by the fire department.

Basic income indicators for UTII in 2018: table

As you can see from the example above, basic profitability is one of the main indicators for calculating UTII. This value affects the size of the tax base - imputed income for the month. As a result, this indicator directly affects the amount of UTII payable in 2021. Below in the table we present the values ​​of basic profitability for all types of “imputed” activities in 2021.

For what period is the basic return determined in 2021? Answer: with UTII, the basic profitability is taken per month.

Calculation of UTII for a beauty salon

Calculate UTII in Kontur.Accounting - a convenient online service for calculating salaries and sending reports to the Federal Tax Service, Pension Fund and Social Insurance Fund. Get free access for 14 days

The reporting and tax period for UTII is quarterly, so you need to pay tax at the end of each quarter by the 25th of the next month. The single tax is calculated based on several indicators using the formula: UTII = (FP × BD × K1 × K2) × 3 × 15%.

Physical indicator (PI) depends on the type of activity. Beauty industry services are classified as household services. According to Art. 346.29 of the Tax Code FP for personal services - number of employees. If you're an individual entrepreneur, don't forget to count yourself.

Basic profitability (BR) is also determined taking into account the type of activity. For household services, it is 7,500 rubles per FP unit, that is, per employee. For calculating UTII, actual income does not matter.

K1 – calculated every year by the Ministry of Economic Development and depends on inflation. In 2021, the coefficient is 2.005.

K2 – reduction factor established by the constituent entities of the Russian Federation. To find out, study regional legislation in the “Features of regional legislation” section on the official website of the Federal Tax Service.

The tax rate in general is 15%, but regional authorities can set differentiated reduced rates from 7.5 to 15%. An important advantage of imputation is the ability to reduce tax on insurance premiums. Individual entrepreneurs who work as one person and pay contributions only for themselves can reduce the tax by 100% and not pay it at all. Organizations and individual entrepreneurs with employees are limited in this; they reduce the tax by no more than ½.

Imputed income: how to calculate tax from the moment of switching to UTII

The amount of imputed income for the quarter in which the company switched to paying UTII is calculated starting from the moment it registers as a single tax payer. For a month not fully worked on the “imputed” month, the base for calculating UTII (imputed income) is determined by the formula:

VD = BD month x K1 x K2 x FP / Dmes x D,

where D is the number of days of actual business, subject to UTII, in a month, and Dmes is the number of days in a month according to the calendar.

For the remaining months of the quarter, imputed income is calculated in the usual manner, then the results obtained are summed up, making up the tax base for the reporting period - the quarter, and multiplied by the tax rate.

The same algorithm is used to calculate the tax for the period in which the company ceased carrying out activities subject to UTII.

Let's figure out how UTII is calculated for various fields of activity.

An example of calculating UTII for a beauty salon

The staff of the Aelita salon includes 4 people, including individual entrepreneurs. The salary of each employee is 20,000 rubles, the annual wage fund is 720,000 rubles. Insurance premiums for employees per year are 216,000 rubles. The individual entrepreneur will make contributions for himself in the amount of 40,874 rubles per year, since the basic profitability does not exceed 300,000 rubles. Let's calculate the tax amount:

• UTII (month) = 4 × 7,500 × 2.005 × 0.65 × 15% = 5,864.6 rubles;
• UTII (year) = 5,864.6 × 12 = 70,375.2 rubles;
• Half of this amount can be deducted from insurance premiums paid, then UTII will be 35,187.6 rubles per year.

Main changes in 2017

Changes in the calculation of UTII for individual entrepreneurs in 2021 will affect entrepreneurs who have employees.

Now they can reduce the amount of tax payments on insurance premiums and temporary disability payments for both employees and themselves.

However, the limit remains unchanged. The size of the single tax can be reduced by a maximum of 50%.

Individual entrepreneurs' reports on UTII on insurance premiums are now entirely under the jurisdiction of the Federal Tax Service.

In this regard, there will be changes to the BCC for social contributions. To pay the single tax KBK 182 1 0500 110.

The procedure for using cash registers will change. They can be used until July 1, 2021.

However, from February 1, online cash registers will be registered. Data from them will be sent to the tax service; upon request, it will be provided to clients.

The calculation of UTII for individual entrepreneurs in 2021 has not undergone any significant changes.

The value of the deflator coefficient has increased, and the order of reducing the tax base has changed.

The transition to this regime is still carried out by submitting an application.

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UTII will be extended for three years