Details for paying the simplified tax system in 2021

Each simplified tax system payer, be it a company or a businessman, pays a single tax based on the requirements determined for the chosen taxation regime. Despite the difference in the forms of ownership of enterprises and in the calculation of simplified tax, its transfer is formalized by a standard payment order, the perfect completion of all the necessary attributes of which becomes a guarantor of timely transfer to the budget. Let's talk about the features of processing such payments by enterprises and entrepreneurs using the simplified tax system.

How to find out the tax details for paying the simplified tax system

You can find out the tax office details for paying tax according to the simplified tax system using the “Determination of Federal Tax Service Details” service on the tax office website. With its help, you can find the necessary data, knowing only your registration address.

If you know the tax office number, you can also directly go to its official page from the search engine by asking a request indicating the Federal Tax Service number and region. In the “Official Inspection Details” section there will be a link “Inspection Payment Details”.

In the new version of the individual entrepreneur’s personal account, the section “Address and payment details of your inspection” is located in the “Applying to the tax authority” service. It opens in the general list when you click on the “All services” button on the main page of your personal account.

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How to correctly fill out an individual entrepreneur’s payment slip on the simplified tax system “income”

Basic details can be divided into several groups.

1. Information about the taxpayer

You must indicate your last name, first name, patronymic, tax identification number and registration address. It is necessary to indicate the address; without it, the bank will not miss the tax payment. The payment order also indicates the taxpayer's current account, the bank where it is opened, his BIC and correspondent account, the checkpoint remains blank.

For additional identification of the taxpayer status, indicate in the fields:

101 - code 09;
105 - OKTMO code corresponding to the municipality where you are registered.

2. Information about the payee

The details are filled in taking into account the information received about the payment details of the tax office.

Despite the fact that the funds are intended for the tax inspectorate, the actual recipient of the payment must indicate the federal treasury department for the corresponding region, and the name of the specific inspection must be written in brackets.

The correspondent account number is not filled in.

3. Payment information

Basic data is entered in the fields:

6 and 7 - payment amount in words and numbers, respectively;
24 - purpose of payment;
104 - KBK;
106 - basis for payment;
107 - tax period;
108 and 109 - document number and date.

The BCC determines the type of tax payment. For the simplified tax system “income” the following codes are used:

182 1 0500 110 — basic amount of tax;
182 1 0500 110 - tax penalties;
182 1 0500 110 — interest on tax;
182 1 0500 110 - fines for late tax payment.

The most common reasons for payment:

TP - payments within the established payment period;
ZD - repayment of overdue debts on a voluntary basis;
TR - repayment of debt after a requirement issued by the tax authority.

For other cases, specific codes are provided; they can be clarified on the tax website or using reference services.

The tax period when paying an advance according to the simplified tax system is a quarter, when paying the last payment - a year. If payment is made in response to a demand for repayment of a debt, the due date specified in it is set.

The document number and date are entered in accordance with the received request. When the payment grounds are TP and ZD, zeros are placed instead.

The received request may also indicate the UIN; it must be reflected in field 22.

Where can I get a receipt?

Of course, if you use an accounting program (for example, “1C”), then this is done by pressing two or three buttons. But what if there is no such program?

Then you can use the service for generating receipts from the Tax Service of the Russian Federation (FTS).

By the way, I recommend using it (if you don’t have an accounting program), since this is the official service of the Federal Tax Service.

But please note that if you have an individual entrepreneur account with a bank, it is strongly recommended to pay taxes (and contributions) only from it. The fact is that banks, starting in 2021, control this moment too. And if you have a bank account for an individual entrepreneur, then be sure to pay all taxes and contributions only from the individual entrepreneur’s account, and not in cash.

How to generate a receipt for advance payment under the simplified tax system?

We go to the official website of the Tax Russian Federation using this link:

https://service.nalog.ru/payment/payment.html?payer=ip#paymentEdit

We agree to the processing of personal data and click on the “Continue” button:

Select the payment method “Filling out all payment details of the document”

And we get to the following screen:

We indicate here that the individual entrepreneur pays using a payment document (that is, using a receipt). And click the “Next” button and go to the next screen.

Enter the code of your Federal Tax Service + OKTMO

In the “IFTS Code” field, enter the code of your tax office. Let our individual entrepreneur live in the mountains. Ivanovo, its tax office code is 3702, and its OKTMO code is 24701000 (see screenshot below).

Of course, you will enter your tax office code and your OKTMO. If you don’t know them, you can check with your tax office.

Or try to determine the code of your tax office + OKTMO using the “Determine by address” function.

Check the box next to “Locate by address” and enter your registered address. But, nevertheless, I recommend checking this data again with your tax office if you are not completely sure.

Regulation of the use of budget classification codes

KBK is used to record expenses, income and is used in tax and accounting, with the help of which payment documents are drawn up.
The KBK has greatly facilitated the work of distributing the budget among the regions of the Russian Federation at the federal level for the next year. When making a payment, it is possible to fully determine its category, purpose, who sent it and when. A set of 20 digits, each of which relates to payment categories.

KBC classifies different categories of payments:

fines for damage caused;
payment of insurance;
taxes of any categories;
state fees, etc.

If the code is written incorrectly, money can go in a completely different direction, which subsequently threatens the imposition of fines.

KBK for insurance premiums of individual entrepreneurs “for themselves” in 2021

In 2021, individual entrepreneurs pay insurance premiums “for themselves” according to the CBC listed below:

Type of contribution	KBK upon payment
Type of contribution	contribution	penalties	fine
In the Pension Fund of the Russian Federation (fixed payment and 1% on excess income of 300 thousand rubles)	182 1 02 02140 06 1110 160	182 1 02 02140 06 2110 160	182 1 02 02140 06 3010 160
In FFOMS	182 1 02 02103 08 1013 160	182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160

Same for all taxpayers

The general information that taxpayers provide is passport data, which must be entered. The KBK code differs for categories of payments and directions to the budget. Therefore, the code for profit and income minus expenses will be different. Details for paying the simplified tax system, purpose of payment and everything else are filled out according to the same principle.

They can only change if the payer himself has changed any data, for example, last name, name of the organization. All data on details are updated in accordance with legislative acts, which will be reported to the Federal Tax Service.

Benefits and vacation pay

Personal income tax withheld from temporary disability benefits, benefits for caring for a sick child, as well as from vacation pay must be transferred no later than the last day of the month in which the income was paid. For example, an employee goes on vacation from March 6 to March 23, 2020. His vacation pay was paid on March 2. In this case, the date of receipt of income and the date of withholding personal income tax is March 2, and the last date when personal income tax should be transferred to the budget is March 31, 2021 ( postponed to 05/06/2020 due to coronavirus, quarantine and non-working days).

In general, pay the withheld personal income tax in 2021 to the details of the Federal Tax Service with which the organization is registered (paragraph 1, clause 7, article 226 of the Tax Code of the Russian Federation). Individual entrepreneurs, in turn, pay personal income tax to the inspectorate at their place of residence. However, individual entrepreneurs conducting business on UTII or the patent taxation system transfer tax to the inspectorate at the place of registration in connection with the conduct of such activities.

After the budget receives personal income tax transferred by tax agents, these funds are distributed between the budget of the constituent entity of the Russian Federation and the budgets of municipalities (settlements, municipal districts, urban districts) according to the standards established by budget legislation.

Federal Law No. 172-FZ of June 8, 2020 exempted individual entrepreneurs, notaries, lawyers, and other private practice specialists affected by the coronavirus from paying personal income tax for the 2nd quarter of 2021. This is an advance payment for the first half of 2021 minus the advance for 1 quarter. 2021.

Examples of filling out field 109

Let's look at several examples of filling out field 109 “Document date”.

The organization pays the current income tax payment. The date of signing the declaration submitted to the tax authority is March 28, 2018. Then field 106 “Basis of payment” has the value TP, therefore, field 109 will indicate: 03/28/2018.

The organization independently identified the underpayment of property taxes for 2021 and is transferring it. In this case, field 106 should have the value ZD, and field 109 should have the value 0.

The organization pays tax at the request of the tax authority dated February 23, 2018. Field 106 indicates the TR value, and field 109 indicates the date of the request: 02/23/2018.

The organization pays an advance payment for land tax. There are no values in field 106 “Basis of payment”; field 109 will contain 0.

For information on how to correctly fill out a payment order for the payment of land tax, see the article “Payment order for the payment of land tax (sample)” .

Field 109 “Document date” does not contain key information about the payment being made and does not lead to non-transfer of tax to the budget, as well as the accrual of penalties. However, the rules for filling out this field are enshrined in law, so every accountant needs to familiarize themselves with them before starting to generate payment orders.

For information on which fields of the payment order are not required to be filled out, see the article “The issue of the 110th field of the payment order has been finally resolved.”

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Have questions? Get quick answers on our forum!

How to properly pay insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund

Attention! Let's look at the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: Don't pay them every month. There is no point. We worked for the first quarter, calculated the tax, and it came out to 10 thousand rubles. So, pay these 10 thousand to the Pension Fund and the Federal Compulsory Medical Insurance Fund, and first to the Pension Fund of the Russian Federation.

Nothing for the tax authorities, because the contributions were offset against the tax. There are 22,385.00 rubles left, of which 5,840.00 are in the FFOMS.

For the second quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund. There are 12,385.00 rubles left, of which 5,840,000 are in the FFOMS.

For the third quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund.

BUT! We no longer send 10 thousand to the Pension Fund, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we cover our obligations to the Pension Fund. But our tax was 10 thousand, and we paid 6,545.00. The remaining 3,455.00 is sent to the FFOMS. All that remains is to pay for honey. insurance: 5,840 - 3,455 = 2,385 rubles.

So already for the fourth quarter, when your tax amount again comes out to 10 thousand rubles, we send the remaining 2,385 to the FFOMS, and the remaining 7,615.00 to the details of the tax authorities!

Important! Sending to the Pension Fund or FFOMS means using the KBK for such payments, but the recipient is the Federal Tax Service.

Of course, this is just an example, and your tax already for the first quarter may amount to an amount exceeding insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Then it’s better to pay everything at once in the first quarter, and then you’ll have to make quarterly advance payments.

According to this above scheme, you relieve yourself of the burden of monthly payments and any risk of imposing penalties and other sanctions from the tax authorities.

Payment amounts

The total mandatory fixed payment for insurance premiums of individual entrepreneurs for 2021 is 40,874 rubles. It includes a contribution to compulsory health insurance – 32,448 rubles. and compulsory medical insurance contribution – 8426 rubles. (clauses 1, 2, clause 1, article 430 of the Tax Code of the Russian Federation).

The deadline for payment of the fixed payment for 2021 is no later than December 31, 2020. You can pay your fees in installments throughout the year or in one lump sum. Transfer contributions for compulsory medical insurance and compulsory medical insurance to the Federal Tax Service in two separate payments:

BCC of a fixed contribution to OPS – 182 1 02 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance – 182 1 02 02103 08 1013 160.

Type of contribution	KBK
Insurance premiums for compulsory health insurance for yourself (including 1% contributions)	182 1 0210 160
Insurance premiums for compulsory medical insurance for yourself	182 1 0213 160

If the fee is paid to the wrong BCC, it will be stuck in unclear payments. The tax office will not see it and may charge a penalty on the amount owed. However, this is illegal - after all, an error in the KBK is not a basis for recognizing the obligation to pay the contribution as unfulfilled (Letter of the Federal Tax Service of Russia dated October 10, 2016 No. SA-4-7/[email protected]).

If you made a mistake with the KBK, fill out an application to search (clarify) the payment. In the application, indicate the type of insurance premium, the BCC for which it was paid and the tax period (the year for which it was paid). A document confirming payment of this fee must be attached to the application.

Federal Law No. 172-FZ dated 06/08/2020 for individual entrepreneurs affected by coronavirus reduced the monthly fixed contributions to compulsory pension insurance (for themselves) by 1 minimum wage for the entire 2021 - from 32,448 rubles. up to 20,318 rubles.

What to do if the bank made a mistake in the payment order

It happens that the taxpayer promptly submitted the correct paper version of the payment slip for taxes (contributions) to the bank. The bank executed it, but the payment went unaccounted for due to an error by the bank clerk.

As a rule, the taxpayer learns about arrears and penalties from a request from the Federal Tax Service. To correct the situation, you can do the following:

Request a written explanation of the situation from the bank.
Send an application to the Federal Tax Service to clarify the payment with a request to recalculate the accrued penalties and indicating the guilt of the bank employee.
Attach to the application an explanation from the credit institution, a stamped payment slip and a bank statement for that day.

If the taxpayer made an error in the KBK or other fields of the payment order and the payment was received in the budget system of the Russian Federation, then the payment is considered executed. In this case, you should send an application to the Federal Tax Service to clarify the payment.

If critical errors were made: in the recipient's account number or the name of the recipient bank, the payment does not go to the budget. In this case, you need to re-transfer the tax amount to the correct details, pay penalties and write an application for a refund of the incorrectly paid tax to your current account.

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Fixed Contribution Tariffs

IN 2020

The following tariffs apply
for payments to individual entrepreneurs “for themselves”
:

Payers	Pension Fund, insurance part	FFOMS
Individual entrepreneurs (regardless of the taxation system), notaries, lawyers and other persons obligated to pay fixed fees	22.0% (of which 6% is the joint part of the tariff, 16% is individual)	5.1%

Why do we need contribution rates if they are not calculated as a percentage of income for individual entrepreneurs? And how many pension points you will be awarded depends on the Pension Fund’s contribution rate.

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 (32,448 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: RUB 350,000. 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 32,448 + (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 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 32,448×8 = 259,584 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 32,448 + (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

Changes regarding employees

The Labor Code officially stipulates remote work. An employer may force an employee to work remotely if certain circumstances occur (for example, government decrees). In this case, you can take into account compensation for the employee for the use of personal equipment and equipment. If a remote worker does not communicate for more than 2 days, he can be fired for absenteeism.

An employee employed for the first time in 2021 no longer needs to create a paper work record. Starting this year, only electronic work books will be kept.

Free update for all changes in the law, even in the basic free plan . MTS Cashier meets all the requirements of 54-FZ and all models of MTS online cash registers are updated free of charge and automatically in response to any changes in the law.
Conveniently configured for working with nomenclature . There are all possible ways to create and maintain a product database, quickly enter the name of a product into a receipt, and even register goods.
It will generate and print a receipt even in the absence of the Internet , and when the network is restored, it automatically sends the saved data to the OFD.
The MTS Cashier has all the necessary cash details , even for narrow areas of activity.
MTS Cashier has built-in functionality for accepting non-cash payments at a low commission - through the fast payment system. The rate on them is much lower than the acquiring rate: only 0.4-0.7%.
There is a full cycle of working with alcohol and labeled goods , as well as functionality that protects against errors and fines.
There is integration with online accounting. Where all accounting operations are automated, you will only have to enter primary documentation. Therefore, the entrepreneur can do the accounting himself and save on the salary of a hired specialist.
The goods accounting system in MTS Cashier is also already built-in . Therefore, you are all aware of what remains of goods are in the warehouse, what needs to be purchased, and what is lying around as dead weight.

The simplified tax system codes for “income” have not been changed since 2014, so in 2021 they will most likely be the same. The BCC for 2020 according to the simplified tax system (6 percent) for the object “income” for individual entrepreneurs without employees is as follows:

tax - 182 1 0500 110;
fines - 182 1 0500 110;
penalties - 182 1 0500 110.

Innovations in the BCC from January 1, 2021

From 2021, the BCC must be taken from Appendix 1 to the Procedure approved by Order of the Ministry of Finance of Russia dated 06.06.2019 N 85n, Appendices 1, 2 to Order of the Ministry of Finance of Russia dated 06.06.2019 N 86n. This is new. In 2021, the codes were taken from Appendices 1, 2, 3 to the Procedure approved by Order of the Ministry of Finance of Russia dated June 8, 2018 N 132n;

We have, conditionally, summarized the new BCCs from January 1, 2021 into several groups of changes.

Change No. 1: New BCC for state duty

New BCCs from 2021 concern new payments that will be transferred. For example, starting from 2021, the Federal Tax Service will begin to maintain a unified accounting reporting resource. Tax authorities will provide data from balance sheets, but will require a fee for this. The money must be transferred according to KBK 182 1 1300 130 (Appendix 2.1 to Order No. 86n as amended by Order No. 149n).

We also added codes for the state fee for a comprehensive environmental permit (048 1 0800 110), payments for information from the Unified State Register of Real Estate (321 1 1301 130).

Change No. 2: new BCCs for fines for violations

In 2021, a specific BCC is provided for fines for each type of tax violation. Instead of two BCCs for fines from Chapter 16 of the Tax Code, you need to use 20 codes (details in the table below).

New codes have also been introduced for administrative fines for late returns, failure to provide information to the Federal Tax Service and other violations in the field of finance, taxes and fees (see below the KBK table on administrative tax fines).

Separate codes were also introduced for fines for violations of state registration legislation, illegal sale of goods, and non-use of cash registers (see the KBK table for fines for violations in business activities).

We also added codes for paying administrative fines for violating environmental protection rules, traffic rules for heavy trucks, etc.

Changes No. 3: new BCC for excise taxes

For excise taxes on ethyl alcohol from food and non-food raw materials, which was produced in Russia, one code was established: 182 1 03 02011 01 1000 110 instead of codes 182 1 0300 110 and 182 1 03 02012 01 1000 110. Codes for excise taxes on imported ethyl alcohol and wine, grape, fruit, cognac, Calvados, and whiskey distillates remain the same. See the table with the BCC of excise taxes on goods produced in Russia.

Payment deadlines

Advances are transferred quarterly no later than the 25th day of the month following the expired reporting period: 1st quarter, half year, 9 months.

At the end of the fourth quarter, the advance payment is not transferred separately, since with the end of the quarter the calendar year ends and the tax on the simplified tax system must be calculated based on the results of the year.

Tax payment deadline:

for organizations - no later than March 31 of the year following the previous year;
for individual entrepreneurs - no later than April 30 of the year following the previous year.

If the last day of the payment deadline falls on a weekend, the payment is postponed to the next working day.

General procedure for processing tax payment orders

Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n determines the mandatory details for paying taxes and insurance premiums:

101 - status of the payer who issued the payment document;
104 - twenty-digit budget classification code, where the first three digits correspond to the tax administrator number;
105 - OKATO;
106 - basis of payment, consists of two letters (TP, ZD, AR);
107 - frequency of tax payment - month, quarter, half year, year;
108 — document date, filled in depending on the indicator of field 106;
109 - document number, if the debt is repaid on demand;
110 - payment type, currently not filled in.

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