What taxes does an individual entrepreneur pay in 2021 and how to calculate them, examples

What taxes an entrepreneur will have to pay under the simplified tax system depends on the type of tax and whether the company has employees.

The simplified taxation system, simplified taxation system or simplified tax system is a type of tax for small and medium-sized businesses. Individual entrepreneurs using the simplified tax system do not pay personal income tax, personal property tax and VAT. If an entrepreneur imports goods from abroad, VAT will have to be paid.

Companies that:

• less than 100 employees;
• income and balance less than 150 million rubles;
• other organizations participate no more than 25%;
• no branches.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

In the Russian Federation, a businessman is given a choice of taxation system.

One of the five existing options is selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the selected mode.

Therefore, it is important to know some of the subtleties of paying taxes for individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without employees

For individual entrepreneurs who operate without hiring employees, there are basic and special taxation regimes:

• The STS (main taxation system) is automatically assigned to the individual entrepreneur upon registration. If the individual entrepreneur prefers another system, it is necessary to complete and submit an application for the transition within a certain period. The OSN consists of several taxes, and as a result of their addition, a rather large amount is obtained:
  

  Personal income tax	VAT	Property tax for individuals
  At 13%	In the amount of 10% - 18%	Unfixed

• The simplified taxation system (STS) can sometimes significantly reduce the expenses of individual entrepreneurs.
• Here, much depends on the success of the development of the enterprise and the choice of the entrepreneur: 1) Income at a rate of 6%. 2) Profit at a rate of 15%.
• Imputed income tax (UTI) is popular among individual entrepreneurs without employees. It simplifies reporting and tax pressure. Payment is 15% of income;
• The patent system completely eliminates the payment of tax; it is necessary to pay 6 percent of the basic income of an individual entrepreneur for a patent;
• The Unified Agricultural Tax (USAT) is valid exclusively for production related to agricultural products. The organization pays 6% of profits to the treasury.

All special modes are designed for specific types of activities.

In some situations, using one of the modes may be illegal.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees for further employment is an employer.

In addition to employee salaries, additional contributions for each employee are added to its expenses:

1. Personal income tax persons (NDFS) is 13% of the employee’s salary, deducted from this amount.
2. Insurance contributions to extra-budgetary funds.

An individual entrepreneur with employees in 2021 can legally save on payments and deductions.

There is a whole list of categories of payers who have reduced contribution rates.

For example, individual entrepreneurs engaged in the production of toys and food.

Other payments

In addition to the above deductions, individual entrepreneurs, depending on their activities, are obliged to transfer payments to the Federal Tax Service for water, for the extraction of minerals, as well as for the production of excisable goods. Individual entrepreneurs, who must obtain a license to conduct their activities, also pay additional fees.

Property

If an individual entrepreneur applies one or more special tax regimes, then he is exempt from paying contributions on property, except when this property is included in the regional cadastral list. So, if an individual entrepreneur owns a business center, a separate office in a business center, a shopping center or any other non-residential premises with a cadastral number, then the individual entrepreneur, regardless of the chosen system, must pay a contribution on the property. A more detailed list of property for which tax is payable is available on the Federal Tax Service website.

Earth

The land contribution is payable regardless of the chosen taxation regime. It is charged if the businessman owns the land with which he carries out his activities.

How are taxes and contributions of individual entrepreneurs calculated in the current year 2021?

An individual entrepreneur is simply an individual with the right to entrepreneurial activity.

Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.

Mandatory insurance contributions to the Pension Fund (pension tax)

If the income of an individual entrepreneur for 2021 is within 300 thousand rubles, then the formula for calculation looks like this:

1 minimum wage * 12 * 26%.

If the amount exceeds 300 thousand rubles, another 1% is imposed on income received above this mark.

The upper limit of the contribution to the Pension Fund is no more than

8 minimum wage * 12 * 26%.

Mandatory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs regardless of income and amount to 4,590 rubles, they are calculated as follows:

1 minimum wage * 12 * 5.1%.

Individual entrepreneur contributions for employees

A detailed description of the calculation of this contribution has already been discussed above.

It’s easy to calculate: the total amount of this tax is 30% of the money paid to the employee.

Taxes on the simplified tax system

The so-called “simplified” system is very popular among small business owners.

Tax is imposed on either income or income minus the amount of expenses, at the discretion of the entrepreneur.

To calculate the amount to be paid, we multiply the base by the rate, which is:

• “expenses are deducted from income” - 15%;
• “income” - 6%.

In some regions, the rate was reduced from 15% to 5%, and 6% even to 1%.

Local authorities do this in order to attract investment or develop certain types of activities.

Please note that the tax under the simplified regime, as under the general regime, is calculated based on the amount of total income.

Accordingly, if an individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

Individual entrepreneur taxes for PSN

This mode is designed exclusively for individual entrepreneurs.

It is necessary to find out for which types of activities a patent can be taken out from the territorial inspectorates, since in each region there are amendments and changes.

A patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than 60 million rubles.

A patent can be taken out for a period of 1 month to 12 months.

To find out the cost of a patent for a year, you need to know the potential income for a year in a given field of activity, which is multiplied by 6%.

A patent valid for a maximum of 6 months must be paid within 25 days after it becomes effective.

If its duration is more than six months, payment is made in the following order: one third is paid within 25 days, the remaining part no later than 30 days before the end of its validity.

Taxes on UTII

The payment applies to certain areas of activity.

Regionally, their list may not only be reduced, but such a regime may be completely prohibited.

The tax is calculated as follows:

BD * FP * K1 * K2 * 15%,

Where:

1. K1 – deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
2. K2 – reduction coefficient, set annually by regional structures (ranges from 0.005 to 1).
3. DB – basic monthly income per physical unit. indicator.
4. FP is a physical indicator, which can be the number of workers, retail facilities or the area of ​​the trading floor and many other options.

The payment is mainly calculated for 3 months, that is, per quarter.

It is paid until the 25th day of the month following the quarter.

There are restrictions on the number of employees; their number should not exceed 100 people.

Tax for individual entrepreneurs on the Unified Agricultural Tax

The payment is intended for those who produce agricultural products.

The tax is calculated according to the principle:

“total income minus expenses”, the constant tax rate is 6%.

If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the unified agricultural tax only from the beginning of next year.

Tax rate of the simplified tax system

The simplified tax system offers individual entrepreneurs to make tax payments at two rates:

• 6% to determine the tax on the annual income of an individual entrepreneur, including expenses necessary for the business;
• a rate of 5%-15% is applied when calculating the entrepreneur’s net profit obtained by deducting expenses from total income.

For the second point, these are usually entrepreneurs who do not have employees on their staff. The rate coefficient is determined at the local level.

REFERENCE. For individual entrepreneurs who have registered for the first time on the simplified tax system, they have the opportunity to receive tax holidays (at a rate of 0% for two years for social, industrial or scientific activities). This fact is determined by legislation at the regional level.

Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save, there is another great opportunity - to combine some tax regimes.

Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.

If activities are carried out at different facilities, it is possible to combine modes of one type.

Combination options: PSN and simplified tax system; UTII and PSN; Unified agricultural tax and UTII; UTII and PSN; UTII and simplified tax system

Incompatible: simplified taxation system and OSN; Unified agricultural tax and simplified tax system.

It is impossible to say unequivocally how to combine taxation regimes correctly and profitably.

Since the amounts must be calculated for each region and type of activity individually.

But using these principles, it is definitely possible to reduce payments without breaking the law.

Advantages and disadvantages

"Simplified" is a convenient tool for adjusting the tax burden. Its significant advantage is:

• the opportunity to voluntarily transfer to the simplified tax system within the framework of the tax code;
• saving money on low tax deductions;
• simplification of the procedure for paying for the unified tax using one declaration of the KND-1152017 form;
• one-time annual reporting;
• possibility of tax accounting without accompanying accounting. accounting (Federal Law dated December 6, 2011 No. 402-FZ “On Accounting” as amended on May 23, 2016).

But “simplified” also has its drawbacks:

• there is a possibility of losing the right to work on the simplified tax system;
• if the type of taxation changes, the accounting statements for all previous periods of activity must be restored using the simplified tax system;
• limited number of cooperating counterparties whose tax regime requires payment of VAT;
• a limited list of expenses that does not allow recording many forced expenses in the KUDiR (No. 346.16 of the Tax Code of the Russian Federation (Part 2) dated 05.08.2000 No. 117-FZ);
• loss of the right to maintain the simplified tax system returns all taxes required under the OSNO;
• installation of cash register for cash transactions

ON A NOTE. The simplified tax system is valid throughout Russia. To switch to it, you need to submit an application before the new reporting period.

Amounts of additional contributions and payments that individual entrepreneurs pay from themselves in 2021

In addition to all the listed taxes, the responsibilities of individual entrepreneurs include paying property taxes:

1. Transport tax (imposed on the entrepreneur’s personal transport)
2. Property tax (apartment, dacha, house, etc.)
3. Land tax (plot of land)
4. Water tax (well, well)

Since 2021, a new accrual system has come into force: based on cadastral value.

Before this, the inventory system worked.

Under the new system, the amount of taxes that must be paid to the treasury has increased significantly. The tax rate for residential premises in Moscow is:

• for premises with a cadastral value of up to 10 million rubles – 0.1%;
• from 10,000,000 to 20,000,000 rubles. – 0.15%;
• from 20,000,000 to 50,000,000 rubles. –0.2%;
• from 50,000,000 to 300,000,000 rub. – 0.3%.

For objects costing over 300,000,000 rubles, the calculation rate is 2%.

Properties whose construction has not yet been completed are also subject to taxes of 0.3%.

The cadastral value is determined by order by an independent expert; the information is stored in the state real estate cadastre.

Revaluation is carried out no less than once every 5 years and no more often than once every 2 years, in some regions every 3 years.

There are benefits for certain categories of citizens:

1. Pensioners
2. Combatants
3. Disabled people
4. Military contractors
5. Order bearers
6. Chernobyl victims
7. Some categories of state employees

Starting from 2021, the law on the tax on the sale of apartments has been changed; the tax-free period of ownership of an object has become 5 years, instead of 3.

When selling real estate, the owner will have to pay 13% personal income tax.

There are also additional industry taxes, they depend on what the entrepreneur’s activities are related to:

1. Mineral tax Payment is paid if the entrepreneur’s field of activity is directly related to the extraction of mineral resources. It is collected in an amount depending on the location of the site and its area.
2. Hunting Payment is collected from persons who have a license to use elements of the animal world
3. Fishing Charged from persons with a license to use water bodies
4. Production of printed products
5. Conducting lotteries

Additional taxes, fees and payments are paid under any taxation system chosen by the entrepreneur.

Is an individual entrepreneur obligated to pay something without any activity or employees?

For some reason, beginning entrepreneurs believe that if their enterprises are inactive and do not generate income, then they do not need to pay anything.

According to the law of the Russian Federation, regardless of whether the individual entrepreneur is working or not, insurance premiums are still paid.

In the same way, the entrepreneur must provide the tax service with all required reports.

When the enterprise is not operating, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year by quarters.

Remember that all taxes and contributions not paid on time are subject to a penalty in the form of penalties, sometimes a very large amount.

And you will be required to repay it along with the main payment.

It is much cheaper and more efficient to pay everything on time!

Calculation of Fixed Contributions for 2021

The procedure for calculating contributions to the Pension Fund in 2021:

• The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• before April 1 of the year following the reporting year, the estimated part of the insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year)

In 2021, only fixed payments are paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated or paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12)

To calculate insurance premiums for the entire 2021, you need the minimum wage established on January 1 of the reporting year*. We will calculate the annual amount of contributions based on the amount established on July 1, namely 7,500 rubles.

*P. 1 tbsp. 430 of the Tax Code of the Russian Federation as amended. Federal Law of July 3, 2021 No. 243-FZ.

The concept of the simplified tax system for entrepreneurship

The simplified tax system is a type of tax burden, the main objectives of which are to ease the tax burden and simplify financial accounting for medium/small businesses.

“Simplified” is chosen by the majority of individual entrepreneurs, as there are a number of advantages that make it possible to quickly establish business activities by reducing costs. According to paragraph 3 of Art. 346.11 of the Tax Code of the Russian Federation (Part 2) dated August 5, 2000 No. 117-FZ (as amended on December 28, 2016) Individual entrepreneurs are exempt from the following payments:

• Personal income tax from doing business, except for income provided for by the Tax Code;
• property tax with the exception of the list of objects established by the Tax Code;
• VAT refund, except in cases prescribed by the Tax Code.

REFERENCE. Article 346.12 of the Tax Code of the Russian Federation provides a list of taxpayers who have the right to conduct activities under the simplified taxation system.

Fixed contributions for 2021

* Calculations are based on the minimum wage for 2021 – 7,500 rubles.

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:

contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);

the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 10, 2017, the amount of insurance premiums for 2021: to the Pension Fund of the Russian Federation will be 20,753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).

The deadline for paying fixed payments is until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount*.

* clause 1 art. 430 of the Tax Code of the Russian Federation as amended. Federal Law of July 3, 2021 No. 243-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2021, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

*clause 9 of Art. 430 of the Tax Code of the Russian Federation as amended. Federal Law of July 3, 2021 No. 243-FZ.

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Attention entrepreneurs! From 2021, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

• 182 1 0210 160 for contributions from income for 2021 and later periods;
• 182 1 0200 160 for contributions from income for 2021 and earlier periods.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 thousand rubles in 2021. The amount of insurance contributions to the Pension Fund will be: fixed part 23,400.00 rubles. + individual part (2,400,000 – 300,000) x 1% = 21,000 rub. Total: RUB 44,400.00 In FFOMS, regardless of the amount of income, we pay a fixed payment of 4590.00 rubles.

Payment deadlines and tax reduction

The individual entrepreneur is required to pay a fixed payment (compulsory health insurance contribution + compulsory medical insurance contribution) for 2021 in the amount of 27,990 no later than 01/09/2018 (December 31 - Sunday), and an additional amount of 1% on compulsory health insurance - no later than July 2, 2021 (1 July - Sunday).

Please note that the deadline for paying 1% contributions has been postponed from April 1 to July 1 (clause 2 of Article 432 of the Tax Code of the Russian Federation).

The question arises whether it is possible to somehow take into account the fixed payment paid by an individual entrepreneur. Yes, you can, but not for everyone.

Individual entrepreneurs working on a patent, incl. without employees, at the moment they do not have the opportunity to take into account paid insurance premiums. The cost of a patent is not reduced by the amount of fees paid.

Individual entrepreneurs working on the simplified tax system or UTII, incl. without employees, have this opportunity.

Thus, individual entrepreneurs using the simplified tax system with the object of taxation “income” have the right to reduce the amount of tax (advance payments) by the amount:

• a fixed payment paid in a given tax (reporting) period, and in full if the individual entrepreneur has no employees;
• insurance premiums paid in a given tax (reporting) period both for employees and for oneself, but not more than 50% if the individual entrepreneur has employees.

Individual entrepreneurs on the simplified tax system with the object “income minus expenses” include paid insurance premiums as expenses.

If an individual entrepreneur on UTII has no employees, then he also has the right to reduce the amount of tax for the tax period (i.e., for the quarter) by the amount of the fixed payment paid in a given tax period. Considering that there are 4 quarters in a year, it would be advisable to pay a fixed payment in four installments: ¼ of the payment in each quarter.

We should also not forget that the 1%, which is paid by the individual entrepreneur on the compulsory pension system in case of receiving income more than 300 thousand rubles, also applies to a fixed payment.

Examples of calculations of Advance payments for the 1st quarter of 2021

Individual entrepreneur without employees, “income” taxation system

The income of the individual entrepreneur for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the Pension Fund and the Federal Compulsory Medical Insurance Fund were paid for the 1st quarter = 6998.00

Individual entrepreneur with employees, “income” taxation system

The income of the individual entrepreneur for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the Pension Fund and the Federal Compulsory Medical Insurance Fund were paid for the 1st quarter = 6998.00

Individual entrepreneur without employees, taxation system “income - expenses”

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

Individual entrepreneur with employees, taxation system “income - expenses”

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

LLC, “income” tax system

The income of the individual entrepreneur for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions of the Pension Fund and the Federal Compulsory Medical Insurance Fund were paid for the 1st quarter = 6998.00