Having returned the amount of mandatory fixed insurance contributions to a reasonable framework (20,727 rubles 53 kopecks), a one percent payment for excess annual income (in excess of 300,000 rubles) was added to the burden for Individual Entrepreneurs on the simplified tax system.

At the end of the tax period, IP, whose annual income exceeds 300,000 rubles, also pays + 1% of income to the fixed payment.

To summarize, then:
- 1% is calculated from the difference between annual income and 300,000 rubles;
- payable at Pension Fund(namely, to the Pension Fund, and not to the FFOMS);
- Payment must be made before April 1, 2015.

If everything is more or less clear with these questions, then one remains so obvious and incomprehensible:
“If this 1% is also an insurance premium, does this mean that an individual entrepreneur on the simplified tax system (6%) without employees has the right to reduce the tax due to this contribution”?

Is it so? After all, the Tax Code states “in a fixed amount”:
"Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration individuals, reduce the amount of tax (advance tax payments) on paid insurance premiums to the Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount."

Does 1% refer to a "fixed size"?

Logically, insurance premiums in excess of 300,000 rubles do not correspond to the concept of a “fixed payment”, since their size varies depending on the income of each individual individual entrepreneur. However, officials believe that the concept of a “fixed payment” includes insurance premiums paid in the amount of 1 percent of the amount of income of an individual entrepreneur that exceeds 300,000 rubles (about this, the Ministry of Finance in once more reported in a letter dated 09/01/14 No. 03-11-09 / 43709). This means that the tax can be reduced not only by the amount of fixed payments (20,727 rubles 53 kopecks), but also by the amount that is transferred to the FIU from an excess of income of 300,000 rubles.

The issues of tax reduction depending on the moment of payment of contributions are addressed in the letter of the Ministry of Finance dated 01.09.14 No. 03-11-09 / 43709. Specialists of the main financial department came to the following conclusions:

If insurance premiums in a fixed amount and contributions in the amount of 1 percent are transferred in installments during 2014, then the single tax under the simplified tax system or UTII can be reduced by the amount paid for each quarter, without limiting 50 percent. For example, if an individual entrepreneur pays 1% of contributions from the amount of excess income in July, then this payment can be taken into account when calculating the advance payment under the simplified tax system for 9 months of 2014.
If the additional payment is transferred in March 2015 (no later than April 1, 2015), then the individual entrepreneur will be able to take into account this amount in in full when calculating an advance payment under the simplified tax system or UTII for the 1st quarter of 2015.

Note! the time of payment of contributions affects the order of reduction of tax. The bottom line is that the advance payment (tax) is reduced by insurance premiums in a fixed amount for the period in which the premiums are actually paid.

Quote (Article 346.21 of the Tax Code of the Russian Federation): 3.1. Taxpayers who have chosen income as an object of taxation shall reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:
1) insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases, paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;

Those. it will not be possible to reduce the tax under the simplified tax system of 2014 by the amount of contributions paid in 2015. If you paid 1% (for 2014) already at the beginning of 2015 (and it could be paid in installments throughout the year or in time before the end of 2014), then it will be possible to accept them as a reduction when calculating the tax (advance payment) only in 2015 year for the first quarter.

To summarize:
Can an individual entrepreneur, when calculating tax, take into account, among other things, insurance premiums in the amount of 1% of income in excess of 300 thousand rubles?

The experts of the Ministry of Finance answered this question affirmatively.
A single "simplified" tax (or an advance payment on it) for a certain reporting period can be reduced by all paid insurance premiums, provided that the premiums were actually paid in this reporting period.

Letter of the Ministry of Finance of the Russian Federation dated 01.09.2014 N 03-11-09 / 43709
"On the procedure for calculating the amount of tax paid in connection with the application of a simplified taxation system with the object of taxation in the form of income, or a single tax on imputed income."

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated September 1, 2014 N 03-11-09 / 43709

The Department of Tax and Customs Tariff Policy considered the letter on the application of the provisions of subparagraph 3 of paragraph 3.1 of article 346.21 tax code Russian Federation (hereinafter referred to as the Code), as well as paragraph 2.1 of Article 346.32 of the Code, and reports the following.

In accordance with part 1 of Article 14 federal law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ) individual entrepreneurs who do not make payments and other remuneration to individuals persons who pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the following manner, established by part 1.1 of article 14 of Law N 212-FZ:

1) in the event that the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning fiscal year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of Law N 212-FZ, increased by 12 times;

2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Law N 212-FZ, increased by 12 times, plus 1.0 percent (1%) of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period.

Individual entrepreneurs pay fixed payments in a lump sum for the current calendar year in full, or in parts during the year (part 2 of Article 16 of Law N 212-FZ).

The final payment of insurance premiums from income not exceeding 300,000 rubles must be made no later than December 31 of the current calendar year. Insurance premiums calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period (Part 2 of Article 16 of Law N 212-FZ).

At the same time, individual entrepreneurs can pay insurance premiums in the form of 1% of the amount of excess income from the moment of excess income for current year(clause 2 of part 1.1 of article 14, part 2 of article 16 of Law No. 212-FZ).

In addition, based on Part 1 of Article 14 of Law N 212-FZ, a fixed amount of insurance premiums means the entire amount payable by individual entrepreneurs who do not make payments and other remuneration to individuals for the billing period, taking into account his income. Therefore, the concept of "fixed payment" also includes insurance premiums paid in the amount of 1% of the amount of income individual entrepreneur exceeding 300,000 rubles.

The procedure for reduction by individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income and not making payments or other remuneration to individuals is established by the relevant provisions of the Code:

1) Individual entrepreneurs who apply the simplified system of taxation with the object of taxation in the form of income, who do not make payments and other remuneration to individuals, in accordance with paragraph 3.1 of Article 346.21 of the Code, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period , for the amount of paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

2) Individual entrepreneurs who apply the system of taxation in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, based on paragraph 2.1 of Article 346.32 of the Code, reduce the amount of a single tax on imputed income calculated for the tax period by paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

These taxpayers applying the simplified system of taxation and the system of taxation in the form of a single tax on imputed income have the right to reduce the amount of tax (advance payments on tax) on paid insurance premiums without applying the restriction in the form of 50 percent of the amount of this tax.

Accordingly, when calculating the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, the following must be taken into account.

1. From January 1, 2014, the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals, not only by the amount of the fixed payment paid, but also for the amount of insurance premiums in the amount of 1% of the amount of income in excess of 300,000 rubles.

2. In case of payment of insurance premiums in a fixed amount and the amount of insurance premiums calculated as 1% of the amount of income exceeding 300,000 rubles in parts during the tax (reporting) period, the amount of tax (advance payments on tax) paid in connection with using a simplified taxation system, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals for each tax (reporting) period by the paid part of the fixed payment, including by the paid part of the payment at the rate in the amount of 1% on income exceeding 300,000 rubles, without the restriction of 50 percent of the amount of this tax.

3. If individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, pay insurance premiums for 2014 calculated at a rate of 1% of the amount of income exceeding 300,000 rubles ., in March 2015 (not later than April 1, 2015), then individual entrepreneurs will be able to take into account this amount of insurance premiums when calculating the tax paid in connection with the application of the simplified taxation system, or the single tax on imputed income, for the corresponding reporting (tax) period of 2015, without applying the limitation of 50 percent of the amount of this tax.

4. The possibility of reducing the amount of a single tax on imputed income by taxpayers making payments and other remuneration to individuals by the amount of insurance premiums paid in a fixed amount, including the amount of insurance premiums in the amount of 1% of the amount of income that exceeded 300,000 rubles, paragraph of Article 346.32 The code is not provided.

Given the above, individual entrepreneurs making payments and remuneration to individuals in the 1st quarter of 2015, when calculating the amount of a single tax on imputed income for the 1st quarter of 2015, are not entitled to take into account the amount of insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles . at the end of 2014, and paid in this quarter (in the 1st quarter of 2015).

Simplified is a profitable taxation system. Final reporting instead of quarterly, savings on deductions to the IFTS with a well-chosen object of taxation - all this reduces the tax pressure exerted on entrepreneurs. But there is one more plus - the ability to deduct already paid deductions from the amount calculated for payment to the IFTS and significantly reduce costs. Therefore, consider this hot topic, as a decrease in the tax simplified tax system by the amount of insurance premiums in 2019 for individual entrepreneurs.

Reducing the tax duty on the "simplification" - important conditions

The most important thing that all entrepreneurs should know on the “simplification” is that the tax duty can be reduced only on those transfers to state funds that were paid in the billing period.

That is, it is possible to lower the advance payment only if the following two indicators coincide:

• The period for which the payment is made is the first 3 months, 6, 9 and 12 months. Imagine that this is the first half of the year.
• The period in which deductions have already been made, regardless of whether they were paid for this period or even for a long time. In the above case, they must be paid by June 30th.

Another example: if the payment in the PF was paid before March 30 (the end of the first quarter), then all 4 payments can be reduced by the amount of the payment. Since this date is included in the quarter, and in the first half of the year, and in 9 months, and in 12 months.

Conclusion: it is advisable to make contributions every quarter in order to save on payments for each period. Or pay all due fees at the end of the first three months.

The types of transfers to the budget, the amount of which can be deducted from payments under the "simplification", depend on the type of company - with or without employees. And the principle by which deductions are made depends on the type of the selected object. With an object of 6%, the tax duty is minimized by deducting pension contributions, income / expenses - by entering them into the expense column.

How to reduce the tax on insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees

Let's take a look at the first and the most main question: can an individual entrepreneur reduce tax on the simplified tax system for fixed contributions.

All rights and obligations of the taxpayer on the "simplification" are regulated by article 346.21. It contains clause 3.1, according to which individual entrepreneurs whose activities did not require the involvement of employees and are subject to a 6% tax on the object can reduce the tax duty by the amount of fixed fees paid.

There are no withdrawal limits. That is, a tax reduction on the amount of contributions to the PFR for individual entrepreneurs is possible by 100%, even if 0 rubles remain payable.

A tax reduction for individual entrepreneurs on the simplified tax system of 6 percent without employees in 2019 is possible for the amount of payments:

• In PF contributed for oneself in the minimum established amount;
• To the honey fund insurance paid also in the minimum amount;
• In the pension fund, contributed in the amount of 1% from profits over 300 thousand rubles.

Other types of payments, for example, for insurance on a voluntary basis, are not taken into account.

An example of calculating quarterly payments for a tax type at 6% without staff

For the convenience of calculating advances on simplified taxation at six percent, you can use the following formula:

(Income) x 6% - (Transfers to the Pension Fund) - (Advances paid)

Let's consider in practice how to apply a reduction in tax on insurance premiums for individual entrepreneurs without employees on STS income 6% in 2019 in payment calculations, presenting all the initial data in the table:

Let's calculate how much Money prepare for payment:

• First quarter = 30,000 x 0.06 - 6,997 = -5,197. No payment required.
• Half a year \u003d 140,000 x 0.06 - (6,997 + 6,997) \u003d -5554. Again, you don't have to pay up front.
• 9 months \u003d 450,000 x 0.06 - (6,997 + 6,997 + 11,497) \u003d 1,509 rubles. need to pay.
• 12 months \u003d 650,000 x 0.06 - (6,997 x 2 + 10,497 + 11,497) - 1,509 \u003d 1,503 rubles. need to pay.

By paying off pension and other funds on a quarterly basis, an entrepreneur can save a lot of money, since the advance can be reduced to 100%. In some periods, it may even completely avoid the need to make an advance payment to the IFTS.

If the advance calculated according to the above formula decreases to a minus, the funds will not be returned to the entrepreneur. For example, if it turns out -5999, the taxpayer will not receive these 5999.

How to reduce the tax on insurance premiums for individual entrepreneurs on the simplified tax system 6% with employees

If a businessman has attracted employees to work, a completely different rule comes into force - you can reduce deductions to the IFTS by the funds contributed to the PF for employees, though no more than 50% of the amount payable.

Can a businessman reduce tax on the amount of his contributions? Yes, if the decline is less than half of the original figure.

A businessman is not required to contribute money for himself to the FSS. Therefore, even if he gets registered with the FFS, there will be no reduction in the tax burden. Voluntary fees will not be deducted.

A reduction in the tax on insurance premiums for individual entrepreneurs with employees on the simplified tax system income of 6 percent in 2019 is possible for the amount of payments:

• Fixed for themselves;
• Insurance for employees involved in labor;
• Sick leave for the first 3 days, which the employer pays from his budget;
• On voluntary insurance for employees in case they lose their ability to work.
• You can also reduce the tax on the simplified tax system for individual entrepreneurs with an income of more than 300,000 for contributions to the Pension Fund of 1%.

The rates for contributions to budgetary or non-budgetary funds operating in Russia in 2019 remained the same as in 2018. They can be found in the Tax Code of the Russian Federation or from any tax official.

Tax calculation example for tax type under 6% with employees

The formula for calculating the duty payable for the reporting period can be represented as follows:

(Profit) x (6%) - (Deductions) - (Advanced duties already paid)

But less than the following amount cannot be charged for payment:

(Profit) x 6% x 50%

For example, a company operates in Moscow on a “simplified” basis with a rate of 6% and has a small staff. The head of the firm contributes funds to the pension fund on a quarterly basis. Let's present all the initial data in a table:

Calculate how much you need to pay:

• Quarter = 20,000 - 11,000 = 9,000.
• Half a year = 35,000 - 22,000 - 9,000 = 4,000. But this is more than 50%, so 35,000 x 0.5 = 17,500 to be paid.
• 3 quarters \u003d 60,000 - 36,900 - 26,500 \u003d -3,400. Recalculate again: 60,000 x 0.5 \u003d 30,000.
• Year \u003d 240,000 - 53,600 - 56,500 \u003d 129,900. This is more than 50% of 240,000 rubles, so we take for payment as much as we counted.

Rules for reducing the tax duty under the "simplification" for enterprises with a profit of more than 300 thousand rubles.

A businessman whose profit exceeds the maximum allowable limit of 300,000 must contribute 1% to the PF from the amount of excess profit. That is, if the profit was 448,500, then the businessman additionally contributes 1,485 to the PF. (448,500 - 300,000 x 1%).

According to the law of July 4, 2009, both fixed contributions to funds and those deducted from profits over 300,000 are fixed. Does the tax for individual entrepreneurs on the simplified tax system reduce the 1% paid in the PF from income over 300,000 rubles in 2019? Yes, since the taxpayer has the right to reduce it by fixed amounts.

Calculation example: how to deduct 1% from excess income

Let's look at an example reduction of simplified tax system for the amount of insurance premiums in 2019 for individual entrepreneurs who paid 1 percent of their income to the FIU.

We take the following conditions for calculations:

• For the first 90 days, income capital amounted to 200,000, 6,997 rubles were paid to the PFR.
• For 6 months of activity, an individual entrepreneur earned a profit of 340,000, which is more than the minimum 300,000. Therefore, he additionally contributed 400 (40,000 x 1%) to the PFR. Payments amounted to 6,997. Total paid out = 6,997 + 400 = 7,397.

Consider how the advance payment for these 2 terms will be calculated:

• 200,000 x 0.06 - 6,997 = 5,003 payable;
• 340,000 x 0.06 - 5,003 - 10,997 = 4,400 payable.

Disputes and nuances

When calculating the advance payment, entrepreneurs may face a number of issues, so let's consider some of the nuances of reducing the fee in more detail:

Question	Answer
Can an individual entrepreneur reduce tax on the simplified tax system by the amount of insurance premiums for himself or employees paid in previous years?	Yes, because only the date of actual payment is important.
The taxpayer hired one person in the middle of the reporting year. How will the billing process change?	As soon as the entrepreneur makes the payment of physical. person, he will be counted among the employers. The right to reduce the duty by more than 50% will be lost from now until the end of the year.
The taxpayer fired the entire state, when can he switch to a 100% insurance premium deduction?	Only from the new tax year.
Is it permissible to deduct the funds contributed to the budget for the past year, if the businessman switched to the “simplification” only in this one?	Yes, only the period within which the payment was made is important.
Is it possible to reduce the tax on insurance premiums for individual entrepreneurs on the simplified tax system by 100% if the company has only one employee who is on maternity leave?	Yes, since a businessman can only be an employer when making actual settlements with individuals. persons. The presence of employees, regardless of their number, does not serve as a reason for refusing to use 100% deductions.

"Income minus expenses"

Individuals engaged in self-employment on a 15% regime save on deductible payments in a completely different way. All insurance and pension payments for yourself and employees should be included in the expense of the enterprise. Due to this, the amount of tax overpayments will be reduced, since the following formula is used to calculate tax duties on the 15% object:

(Profit) – (Costs of the firm)

Let's write the last value of the formula in more detail:

(Firm expenses) = (Business expenses) + (Deductions) + (1% of excess profits)

There are no percentage limits. You can include in the costs the entire amount paid to the funds. True, it must be paid in the period for which you want to reduce the advance. Therefore, to pay for insurance and pension contributions better quarterly, as in the case of the previously considered object.

An example of tax calculation at a rate of 15%

Consider, for example, a reduction in contributions for oneself for an individual entrepreneur, income minus expenses. We take the following as initial data:

• The taxpayer started working at the facility at 15% and received an annual profit of 578,000 rubles;
• Business expenses amounted to 248,000;
• Accrued to the pension fund - 21,345;
• Plus, the businessman paid 1% in the Pension Fund for excess income, the surcharge amounted to 2,780 rubles.

Payable for 12 months \u003d (578,000 - 248,000 - 21,345 - 2,780) x 15% \u003d 45,881 rubles.

We can conclude that the 15% regime is beneficial for the founders of firms with high level expenses. For example, in this mode it is allowed to deduct the cost of goods purchased for resale.

It is also suitable for those whose project brings uneven profits, since the loss is also allowed to be included in expenses. Taxpayers at an object under 6% do not have such a privilege, they must make deductions, even if the yield does not exceed 0.

For all individual entrepreneurs who have earned more than 300 thousand rubles, 1 percent is transferred to the PFR. This is a kind of addition to the established element of insurance fees. These two types of contributions are unique and credited to the businessmen's account.

In the first case, the amount of payment depends on the results of its activities, in the second case, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The terms for transferring those and other transfers to the fund are different and are not linked to each other.

Payment of 1% on income exceeding 300,000 rubles

The fixed part of contributions for pension and health insurance for 2018 must be paid by December 31, 2018. Contributions to the funds in a fixed amount must be paid by all individual entrepreneurs, regardless of the applicable taxation regime, the amount of income received and whether financial and economic activities were carried out or not.

The opinion of departments on this issue has already changed, so many businessmen in Russia, in order not to keep track of changes in legislation and other important points independently, use convenient online service. With its help, you can significantly minimize risks and save time.

What has changed when paying insurance premiums to the FIU in 2018 for individual entrepreneurs

Insurance fees accrued on the earnings and profits of citizens of the Russian Federation, in the future form pension savings, go to medical care or social insurance. Employees of enterprises with managers do not care about the need for the procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for sole proprietors:

Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.

The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

The formula for calculating insurance premiums was used:

Vz \u003d minimum wage * Svz * 12, Formula for calculating insurance premiums
where

12 months in a year;

Vz - the value of fees;

Svz - the rate at which payment is calculated.

As a result, each entrepreneur could independently check whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.

From January 1, 2018, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then more. If the methodology had remained the same, the IP would have to pay much more than a year ago. Therefore, at the government level, they refused to link to this indicator and assigned ready-made amounts.

As a result, for 2018, the following amounts were determined to be deposited into the PFR accounts:

within the framework of pension insurance - 26,545 rubles;
within the framework of medical insurance - 5,840 rubles.
The entrepreneur is fully obliged to pay 32,385 rubles to his personal account.

The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.

Payment of 1% for pension insurance for individual entrepreneurs in 2018 for 2017

Please note that when paying the payment in question in previous years, taxpayers on common system taxation (OSNO), as well as entrepreneurs who applied the Simplified taxation system (“income minus expenses” 15%), when calculating income for insurance premiums, did not take into account the amount of expenses.

Starting from January 1, 2017, the calculation of 1% for IP on OSNO has changed. Now IP on OSNO, when calculating 1% for pension insurance, use the norm of the law specified in paragraphs. 1 p. 9 Art. 430 of the Tax Code of the Russian Federation. This norm determines income for OSNO in accordance with Article 210 of the Tax Code of the Russian Federation. Those. as the difference between income and professional deductions.

Therefore, IP on OSNO will determine 1% not from income, but from the difference between income and expenses. On October 25, 2016, the Ministry of Finance of the Russian Federation, by its letter No. BS-19-11, confirmed the validity of such a calculation. In 2018 this rule will continue to operate.

If an individual entrepreneur applies several taxation regimes at the same time, then income from its entrepreneurial activity summed up.

When do you have to pay taxes?

Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day of the current year. If the income of an individual entrepreneur exceeded 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% from the money earned above the specified threshold.

The results of the past period are summed up in the declaration. For 2018, when using the simplified version, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the IP will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.

Focusing on these dates, the deadline for paying a 1% fee with a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but last days this month fall on a weekend, and therefore are transferred to the first working day).

This opinion was unexpectedly expressed by the Ministry of Finance of Russia in a letter dated October 6, 2015 No. 03-11-09 / 57011. In it, the financiers answered the questions of the Federal Tax Service of Russia on the reduction of UTII and tax on the simplified tax system with the object "income" by the amount of individual entrepreneur contributions in the form of 1% of the excess of annual income over the amount of 300 thousand rubles. depending on the presence or absence of employees in the IP, writes ]]> audit-it.ru ]]> .

The Federal Tax Service in its request dated July 27, 2015 No. ED-4-3 / [email protected] addressed to the Ministry of Finance, noted: since an individual entrepreneur making payments to individuals is obliged to pay insurance premiums not only for employees, but also for himself to the Pension Fund of the Russian Federation and the FFOMS, then, according to the Federal Tax Service, this taxpayer has the right to reduce the amount of tax calculated ( advance tax payments) and the amount of contributions paid, calculated as 1% of the amount of income that exceeded 300 thousand rubles. for the billing period. In this case, a limit of 50% of the amount of the calculated tax is applied. The FTS asked if this approach was correct.

In response, the Ministry of Finance decided to make life difficult for those individual entrepreneurs who work alone.

The Tax Code of the Russian Federation established that individual entrepreneurs without employees have the right to reduce taxes by the amount of contributions paid for themselves in a fixed amount. As recently as May of this year, the department clarified that the fixed amount of IP contributions means the entire amount payable by the IP for itself, for the billing period, taking into account income. Letter No. 03-11-11/28956 dated May 20, 2015, clearly stated that “the term “fixed payment” also includes insurance premiums paid in the amount of 1 percent of the income of an individual entrepreneur exceeding 300,000 rubles” . The Ministry of Finance said the same thing earlier - in a letter dated February 21, 2014 No. 03-11-11 / 7514. Quote from the letter: “In addition, based on Part 1 of Art. 14 of Law N 212-FZ, a fixed amount of insurance premiums is understood as the entire amount payable by a self-employed person for the billing period, taking into account his income. Consequently, the concept of "fixed payment" also includes insurance premiums paid in the amount of 1% of the income of an individual entrepreneur in excess of 300,000 rubles.

However, in a new letter, the department expressed a diametrically different approach: the fixed amount is the amount of contributions, defined as constant value according to the formula as the product of the minimum wage by the number of months in a year and the rates of contributions to the PFR and FFOMS. At the same time, the amount of contributions, calculated as 1% of the amount of income in excess of 300 thousand rubles. for the billing period, cannot be considered a fixed amount of the insurance premium, since it is variable and depends on the income of the contributor.

Thus, for contributions in the amount of 1% of the excess income of individual entrepreneurs without employees, the amount of taxes (the department in this case said about the tax on the simplified tax system "income") do not reduce.

At the same time, individual entrepreneurs on the simplified tax system “income” that make payments to individuals reduce the amount of tax (advance payments) on contributions paid to the PFR and FFOMS (as well as to the FSS for employees) both for employees and for themselves, but no more than 50%, the Ministry of Finance indicated. In relation to such individual entrepreneurs, the clause “in a fixed amount” is absent in the Tax Code of the Russian Federation, and the Ministry of Finance does not mention it in relation to them either. So, we can conclude that individual entrepreneurs with employees can also use "income" to reduce the tax on the simplified tax system and contributions in the amount of 1% from the excess of income over the amount of 300 thousand rubles. Here the Ministry of Finance, apparently, agrees with the Federal Tax Service.

The agency also indicated that under the simplified tax system, it is possible to reduce the amount of calculated tax (advance payments) by the amount of contributions paid (within the calculated amounts) in this tax (reporting) period, including the amount of repayment of arrears in payment of contributions for past reporting periods, paid in this tax (reporting) period.

It should be noted that Federal Law No. 212-FZ of July 24, 2009 states that “Payers of insurance premiums specified in clause 2 of part 1 of Article 5 of this Federal Law pay the corresponding insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Fund insurance in fixed amounts, determined in accordance with parts 1.1 and 1.2 of this article.

At the same time, paragraph 1.1 of Article 14 of Law No. 212-FZ clearly states: “in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in a fixed amount, determined as the product of the minimum wage established by federal law by the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by Clause 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the income of the payer of insurance premiums exceeding 300 000 rubles for the billing period.

Most likely, the letter will be followed by lawsuits by individual entrepreneurs against the Federal Tax Service, if the tax authorities begin to present tax on the simplified tax system and UTII for additional payment in connection with the new position of the Ministry of Finance.

For individual entrepreneurs, 1 percent over 300 thousand rubles of earned funds is transferred to the Pension Fund as an addition to the fixed element of insurance fees. Both types of contributions are unique and are paid to the businessman's personal account. In the first case, the amount of payment depends on the results of its activities, in the second case, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The terms for transferring those and other transfers to the fund are different and are not linked to each other.

What has changed when paying insurance premiums to the FIU in 2019 for individual entrepreneurs

Insurance fees accrued on the earnings and profits of citizens of the Russian Federation, in the future form pension savings, go to medical care or social insurance. Employees of enterprises with managers do not care about the need for the procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for sole proprietors:

1. Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
2. The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

The formula for calculating insurance premiums was used:

Vz \u003d minimum wage * Svz * 12,

12 months in a year;

Vz - the value of fees;

Svz - the rate at which payment is calculated.

As a result, each entrepreneur could independently check whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.

From January 1, 2019, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then more. If the methodology had remained the same, the IP would have to pay much more than a year ago. Therefore, at the government level, they refused to link to this indicator and assigned ready-made amounts.

As a result, for 2019, the following amounts were determined to be deposited into the accounts of the PFR:

• within the framework of pension insurance - 26,545 rubles;
• within the framework of medical insurance - 5,840 rubles.

The entrepreneur is fully obliged to pay 32,385 rubles to his personal account.

The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.

Calculation of contributions for incomes over 300 thousand rubles

The individual entrepreneur determines the calculated share of “their” insurance fees at a 1 percent rate applied to income over 300,000 rubles. However, this amount also has a limit, even with a significant profitability of the entrepreneur's business. The restriction is established by Article 14 of Law No. 212-FZ. Until 2019, as for flat fees, this threshold depended on the minimum wage. But now it is simply approved by the Government of the Russian Federation in the amount of 212,360 rubles.

This means that only the amount of the 1% contribution that is less than or equal to the specified limit will be credited for contributions.

Now consider the methods for determining the calculated indicator for different systems IP taxation.

BASIC

AT tax legislation states that a rate of 1% applies to individual entrepreneur income exceeding the threshold of 300 thousand rubles. To avoid additional load turnover must not exceed the specified limit.

Since the introduction of the norm in the Tax Code of the Russian Federation under the term income, for some reason, the PFR understood revenue. As a result, it turned out that personal income tax under the general regime was taken from the difference between receipts and expenses, and insurance fees only from revenue.

Since the beginning of 2017, the situation has changed and the Ministry of Finance, in letter No. BS-19-11 / 160, admitted that it would be more correct to calculate the pension fee at a 1% rate from profit if it turns out to be more than 300,000 rubles. Profit in this case is understood as the difference between the income and expenses of the entrepreneur.

For 2019, this clarification has not lost its force, and the accrual rules will remain the same.

For example, the revenue of a certain individual entrepreneur was 1,090,000 rubles, and the confirmed expenses were 680,000 rubles. The estimated amount of the contribution to the FIU payable will be:

(1,090,000 - 680,000) \u003d 410,000 - 300,000 \u003d 110,000 x 1% \u003d 1,100 rubles.

"Simplified" gives the right to entrepreneurs to choose between two ways of forming the tax base:

• from income, when the basis is the receipt of funds for the tax period to the cash desk and to the current account, and the costs are not taken into account at all;
• from the difference between the sum of all receipts and the sum of expenses incurred.

In the first case, individual entrepreneurs apply a 6% single tax rate, in the second - 15%.

It would be logical to assume that the calculation of the 1% rate of pension accruals will follow a similar path. However, in practice in logic diagram only the procedure for the object "income" is laid down. Let's take a closer look at what's going on here.

"Income"

In order not to make an additional contribution to the FIU from an entrepreneur who has chosen this object, the income turnover should not exceed 300 thousand rubles. From any excess, it will be necessary to calculate 1% and pay the amount found to the fund.

For example, a certain individual entrepreneur for 2017 received 850,000 rubles through the cash desk and account for commercial operations. revenue. The calculation will be like this:

(850,000 - 300,000) x 1% = 5,500 rubles.

"Income minus expenses"

With this method of finding the base, the IP tax is levied on the difference between income and expenses, however, to calculate the 1 percent rate, all IP income is taken, that is, all receipts to the cashier and to the account.

For example, entrepreneurial revenue was 1,100,000 rubles a year, and expenses - 700,000 rubles. The estimated amount of the contribution will then be:

1,100,000 x1% = 11,000 rubles

As you can see, the costs do not reduce income and are not included in the base for determining the fee.

Currently, active discussions are underway in order to equalize the rules for calculating pension contributions for OSNO and "simplified". In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance fees.

UTII

For “imputation”, slightly different rules apply. Here, the 1 percent rate is applied from an excess not of 300 rubles of actual, but of imputed income. Recall that this indicator is determined by a separate formula, in which there is a basic yield, a physical indicator and adjustment factors. Most elements mathematical expression determined by the type of business of the entrepreneur and the characteristics of the territory of doing business.

According to the rules of the regime, a declaration on the “imputation” is submitted quarterly, therefore, in order to calculate its annual value, the data from the report should be multiplied by 4. And then the limit of 300,000 rubles should be subtracted from the resulting number. If it is positive, 1% of it is found and deposited in the FIU.

For example, the quarterly income of an individual entrepreneur working in retail at UTII amounted to 320,000 rubles, then the calculation of the fee will look like this.

First, find the value of the twelve-month income:

320,000 x 4 = 1,280,000 rubles

Then the difference:

1,280,000 - 300,000 = 980,000 rubles

And finally, the amount of the contribution:

980,000 x 1% = 9,800 rubles

For PSN, the situation is similar to UTII. The estimated income is also taken as a basis, and not the actual income received. The document allowing to work within the framework of the regime indicates the potential value of revenue, which is taken as the basis for calculating the cost of the patent. This value should be taken into account when calculating the fee.

A patent is issued for a period of one to twelve months, and when determining the annual value, it is necessary to carry out an appropriate interpolation.

For example, a certain businessman took out a patent for four months for the activity of repairing shoes. The cost of the permit for this period is 240,000 rubles.

Let's calculate the fee:

(240,000: 4 x 12 - 300,000) x 1% = 4,200 rubles.

If an individual entrepreneur applies a number of taxation systems together, the calculation of the contribution at a 1% rate is carried out for each direction. Payment receipts can also be divided so that there are no misunderstandings later.

Reducing the advance payment for UTII and STS by 1%

The estimated fee in some cases is a significant amount, and the individual entrepreneur has a question: is it possible to reduce the advance tax on funds paid as a 1 percent fee. The legislation allows this operation for advance payments made in the past year under the simplified tax system and UTII.

In the period for which the tax is calculated, the listed fees will not be able to influence the size of budget payments.

The process looks like this:

• Individual entrepreneurs need to calculate income under the simplified tax system, determine the tax and submit a declaration to the IFTS;
• pay tax;
• set the amount that is over 300,000 rubles;
• deduct 1% from these funds;
• pay the amount of the fee found to the FIU.

1. If the declaration is submitted to the IFTS in the first quarter, and the IP has managed to transfer the contribution before the end of March, then with these funds you can deduct from the advance on the simplified tax system accrued for the first three months of 2019 (taxes in 2017 can no longer be touched).
2. If in April, the adjustment of the advance for the 2nd quarter is allowed.

For example, the profits of individual entrepreneurs (6 percent) exceed 300 thousand rubles. for 220 thousand rubles The fee will be:

220,000 x 1% = 2,200 rubles.

It was entered into the FIU in May, so it will be possible to reduce the amount of the advance only following the results of the second quarter. When the revenue in this time period is 100 thousand rubles, the advance will be:

100,000 x 6% = 6,000 rubles

Taking into account the contribution paid, the following should be included in the budget:

6,000 - 2,200 = 3,800 rubles

In addition to these nuances, there are features for simplistic entrepreneurs with “incomes” and for scammers. For these categories of individual entrepreneurs, if there are no hired personnel, it is allowed to reduce the imputed or single budget payment for all “their” contributions. In the presence of a staff of workers - only 50% for the "simplifiers".

When do you have to pay?

Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day of the current year. If the income of an individual entrepreneur exceeded 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% from the money earned above the specified threshold.

The results of the past period are summed up in the declaration. For 2019, when using the simplified version, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the IP will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.

Focusing on these dates, the deadline for paying a 1% fee with a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but the last days of this month fall on weekends, and therefore are transferred to the first working day).