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How does an individual entrepreneur pay taxes? The procedure for paying obligations is characterized

There are many undoubted advantages of working as an officially registered entrepreneur. This includes the absence of problems with tax authorities, the trust of partners, suppliers, consumers, and simply the realization that you are now a Businessman. That's right - with a capital letter.

It should be noted that the most common form of running a small business, which we, dear readers, are primarily interested in, is an individual entrepreneur. According to statistics, about 3 million individual entrepreneurs are registered in our country. That is, 2 people out of 100 in Russia are representatives of small businesses.

By the way, would you like to join this “army” of businessmen with our help?

One of the most read entries on this blog is the instructions for registering an individual entrepreneur - more than 5,000 views. In my opinion, this clearly shows the interests of blog visitors. By the way, the publication on how to liquidate an individual enterprise is not successful, which gives hope that individual entrepreneurs opened with our help will successfully flourish. I tried to make the procedure for registering an individual enterprise as easy as possible for my readers, and talked about the “My Business” service, where you can get a package of documents for registration absolutely free. Today I decided to continue the topic I started and provide useful information about what taxes an individual entrepreneur pays.

First of all, you need to firmly understand that the column of expenses relating to the payment of taxes and contributions to various funds formed outside the budget is a very significant part of the overall cost item, and therefore it must be correctly determined before the start of your project - at the stage of creating a business plan .

Categories of taxes and payments for individual entrepreneurs

Sometimes it seems that domestic legislators deliberately do not allow small businesses in our country to “get on their feet” by coming up with more and more taxes for them, or periodically increasing existing ones. To date, all tax expenses of individual entrepreneurs can be divided into 4 categories:

Payment fixed payments V funds outside the budget"for myself";
Deductions there from employee salaries IP;
Payment taxes V depending on the chosen tax regime;
Payment additional taxes and payments depending on the chosen type of activity.

By the way, the “loyalty” of laws to individual entrepreneurs is manifested in the fact that the entrepreneur is given the opportunity to independently choose the type acceptable to him taxation and frequency tax deductions(quarterly or once a year). I have already told readers about two popular types of tax regimes for small businesses - simplified tax system and UTII. There are five such systems in total, of which one is general, and the rest are special.

Tax systems for individual entrepreneurs in Russia

Mandatory for all those entrepreneurs who have not yet decided on the choice of taxation regime, or whose type of business activity does not fit into any of the tax systems - OSN (general taxation system, also called “traditional”).
Simplified system, which can be chosen by those individual entrepreneurs whose activities fall under certain rules and restrictions established by law.
A single tax on imputed income, the main feature of which is that its size does not depend on the profit received.
A special tax system that exists only for individual entrepreneurs - patent (PSN). When purchasing a patent for certain types of entrepreneurial activity for a period of 1 month to 1 year, the owner of an individual entrepreneur is exempt from paying certain other types of taxes - VAT (except customs tax), personal income tax, property tax (except for those objects, the total income from which is determined as their cadastral value). The main “inconvenience” of purchasing a patent is that its price is determined by government agencies, based not on the actual, but on the potential amount of income.

Entrepreneurs on the PSN do not need to file a tax return. In addition, this tax regime can be combined with other types of taxation.

And finally - a special tax for entrepreneurs - producers of agricultural goods (for example, breeding pigs, or growing mushrooms) - Unified agricultural tax, in which the payment of a single tax replaces several others: personal income tax for individual entrepreneurs, income tax paid by organizations, VAT (except for customs tax), and payment of property tax.

General payments for some tax regimes

There are also some types of taxes that an individual entrepreneur is required to pay, regardless of which taxation system he has chosen (we indicated above in which cases an individual entrepreneur is exempt from paying such payments).

Payments to the Pension Fund of the Russian Federation

The amount of contributions by an individual entrepreneur to the Pension Fund is fixed and is calculated depending on the total annual income of the individual entrepreneur (the “demarcation” amount in this case is a profit of 300 thousand rubles). The tax “for oneself” is paid by the owner of the individual entrepreneur once a year.

Income tax

Paid only by those entrepreneurs. Which use a common taxation system. When applying special regimes, income tax is not levied.

Tax for hired employees

One of the most important points to know is that even if the chosen tax regime exempts the entrepreneur from paying personal income tax, the individual entrepreneur must pay personal income tax on absolutely all income received by his employees every month. The amount of tax payment depends on the amount of income of employees.

Property tax

There are two options for paying this tax: as an ordinary citizen - the owner of the property, and as the owner of an individual entrepreneur - the owner of the property. And although those entrepreneurs who are members of the OSN are required by law to pay property tax as individual entrepreneurs, most often they pay as citizens. It's much more profitable. Separately, it is necessary to say about the transport tax, which is paid equally by everyone; the use of transport for business purposes has no bearing on its size.

Other types of taxes

An individual entrepreneur is required to pay some taxes depending on his chosen field of activity. For example, when using water resources, mining, and the like.

Well, in conclusion, let me remind you once again that almost all tax expenses can and should be calculated before opening your business. This will allow you to optimally allocate your budget. Regular monitoring of all changes made to tax legislation will allow you to respond in a timely manner to any difficulties that arise.

Where exactly do you need to pay taxes as an individual entrepreneur: advice from Moe Delo experts

To figure out how to pay taxes for an individual entrepreneur, you need to start from what taxation system he is on. In addition, it should be remembered that, in addition to direct payments to the Federal Tax Service, entrepreneurs also face mandatory insurance fees.

Is there a difference in taxation systems?

Taxes and fees are slightly different payments. So, they may not be accrued if the individual entrepreneur did not carry out activities in a specific period of time, that is, did not receive any income. Insurance fees are sent to the Pension Fund of the Russian Federation, provide for an investment “for the future” and are obligatory for payment, even if business activity is not carried out. In addition, the tax directly depends on the activities of the entrepreneur, and fees today are fixed.

How an individual entrepreneur pays taxes directly depends on the tax system he chose during registration. This system represents a special procedure for the deduction and calculation of amounts that will be transferred to the Federal Tax Service.

Today there is one general mode and four special ones, so the IP has plenty to choose from. As a rule, individual entrepreneurs choose one of the special regimes, since they are designed to support small businesses and are more profitable in the initial stages of development. So, to understand how to pay taxes as an individual entrepreneur, you need to understand each tax system separately.

Simplified Tax Code (USN) and Unified Agricultural Tax

The simplified tax system is used more often than others and implies, without dividing it into groups. Thus, an entrepreneur simultaneously pays personal income tax, VAT, and individual entrepreneur property tax, which are included in the single amount. The big advantage of this taxation system is that the individual entrepreneur has the right to choose the object that will be taxed:

income from all production, that is, take into account profit from the sale of goods and the provision of services or work, or from everything together. If you choose this option, you will be required to report and pay 6% of your total income on your tax return;
income excluding expenses that were spent on the sale of goods or work, including transportation, storage, etc. However, tax legislation provides an exhaustive list of all types of expenses that can be taken into account by individual entrepreneurs when making calculations. For this type of tax the rate is set at 15%. A higher percentage does not mean that the amount of taxes on this property will be higher, so it makes sense to calculate the possible options in advance and choose the most preferable one.

It should be noted that the “income-expenses” option also has its pitfalls. So, if the next tax period was worked out by an individual entrepreneur at a loss, that is, expenses exceeded the level of income, then the entrepreneur is still obliged to pay a tax in the amount of 1% of income, excluding expenses.

In addition, an individual entrepreneur who has chosen the simplified tax system must take into account that the number of its potential employees should not exceed 100 people, and the annual income should not exceed 60 million rubles. Also, the simplification will not be established for individual entrepreneurs who carry out activities in the field of mineral extraction or production of excisable goods.

There is a similar system in the Unified Agricultural Tax (Unified Agricultural Tax). This is an excellent option for farmers and those who work on the land or fish. The object here will be the difference between actual income and documented expenses in the amount of 6% of the amount received. An important condition for individual entrepreneurs who want to join the Unified Agricultural Tax is that 70% of the entrepreneur’s total income must come from money from the sale of agricultural products.

Patent system (PSN)

PSN is the only special mode that cannot be used by organizations and is intended specifically for individual entrepreneurs. The taxes paid by individual entrepreneurs under this system are the direct cost of the patent itself, and it already equals 6% of potential annual income.

The types of economic activities that can be carried out thanks to a patent are noted in the Tax Code, but their list can be expanded by local governments. As in the simplified tax system, there are restrictions on the number of possible employees - no more than 15 people, and the maximum annual income - no more than 60 million rubles.

Imputed tax (UTII)

Imputed tax is one of the types of special taxation, the amount of which does not depend in any way on the actual income received by the individual entrepreneur. Naturally, a logical question arises: how does an individual entrepreneur pay taxes? The main object of taxation here will be the same income imputed to the entrepreneur, based on the main physical indicators and business opportunities in a given region. Tax calculation is carried out using a special formula:

BD*FP*K1*K2*15%,

Where: DB– basic profitability, which is taken for one month in rubles and is already marked by tax legislation, so you just need to transfer the data into the formula.

FP- a physical indicator, which is also indicated in the Tax Code of the Russian Federation, but also directly depends on the business and the conditions for it. Thus, different types of activities have different physical indicators - conditions on which the profit of an individual entrepreneur directly depends. In the restaurant and retail business, this is square meters of sales area; for a taxi service, this is the number of cars, and the like. By choosing this tax regime, you can manipulate the FI. For example, for working two shifts of one car, an individual entrepreneur will indicate only one car in the indicators, and the income, accordingly, can double.

K1– deflator coefficient, which is set annually by the Government and is fixed for one year (in 2014 – 1.672).

K2– coefficient for adjustment, the value of which depends on regional authorities. It should be noted that it may be different for each type of activity. The specific value depends on popularity and prestige, potential income, etc. The value of K2 can vary from 0.005 to 1, for example, a cafe or canteen can have a coefficient of 0.05, and a restaurant - 0.6.

Basic system (OSNO)

The general taxation system “shines” for everyone who did not manage to switch to one of the special regimes immediately after registration. As a rule, newbie entrepreneurs do not choose OSNO on their own, since it is necessary to maintain very large-scale reporting on many taxes, which can only be done by a professional accountant, or even a staff of such. The main feature of OSNO is the presence of a number of taxes that are paid separately, which strikingly distinguishes this regime from others. Thus, the payment of taxes by an individual entrepreneur on OSNO provides for:

VAT at 18%;
Personal income tax – 13% (but only on the income that the individual entrepreneur received as a result of his activities);
Tax on the property of an entrepreneur (on that which is used to conduct business).

On the one hand, the general system is complex and unprofitable, but, on the other hand, counterparties are very happy to turn to such entrepreneurs, since they already pay VAT on the goods. In addition, this is the only regime that has no restrictions regarding the number of employees and income ceilings. That is why, if an individual entrepreneur plans to grow and develop, expanding his horizons, he may need knowledge about OSNO.

Individual entrepreneur and his taxes: Video

Numerous amendments to the Tax Code have affected both organizations and individual entrepreneurs. In 2019, entrepreneurs pay taxes and mandatory payments according to the new BCC; some rates and deflators for certain types of activities have changed.

In general, taxation of individual entrepreneurs remained at the level of last year, but many changes have been made. Some of them directly, others indirectly affect the calculation of payments and the terms of transfer. Reduced tariff rates for insurance premiums have been introduced for certain categories of payers. Old reports were canceled and new ones appeared in their place. Most of them will have to be submitted to the Federal Tax Service. Therefore, let's consider in order:

taxation of individual entrepreneurs: forms, order, sizes;
responsibilities of an entrepreneur with employees;
major changes in legislation since this year;
Features of payment in the absence of income.

What taxes does an individual entrepreneur pay?

In total, individual entrepreneurs are required to make three types of payments:

from the received income (profit) to budgets of different levels;
contributions for medical, social and pension security;
mandatory fees for the use of land, water resources, excise taxes.

The amounts and forms of payment are determined by two main factors:

applied individual entrepreneur taxation system;
presence (absence) of hired workers.

In Russia, a general taxation regime (OSNO) is used, and a number of special ones: simplified taxation system, UTII, PSN. In the latter case, a whole series of payments are replaced by one, which is economically beneficial and simplifies reporting. Insurance premiums are paid by all entrepreneurs in a fixed amount for themselves personally, and at a set rate for employees.

Interest on income and VAT

The applied regime directly determines what taxes the individual entrepreneur pays to the state and in what amount (Table 1).

System	Accrual base	Bid	Payment deadline
BASIC	income minus expenses (according to documents, or professional deduction 20%)	13%	based on the results of the reporting period - until July 15 of the following year:
Special systems
(simplified)	total income	6%	for the past year: until April 25 of the current year; advances: for each quarter until the 25th of the next month
(simplified)	income after expenses	15%
PSN* (patent)	basic return/12 × number of months	6%	paid for a period from 1 month to a year
UTII* (a single tax on imputed income)	profitability for a specific type of activity × To the area of the premises	15%	before the 25th day of the next month after the end of the quarter

*calculated taking into account the deflator coefficient established annually

Table 1. Individual entrepreneur taxes on income depending on the regime applied.

VAT (value added tax) is paid by entrepreneurs working on the common system. Its size ranges from 10 to 18%, the base is revenue from the sale of goods and services, including those used for one’s own needs. Special regimes are exempt from VAT, with the exception of import operations.

Insurance premiums

The entrepreneur pays mandatory payments for himself, regardless of which taxation the individual entrepreneur chose in 2019. Their size is (Letter of the Federal Tax Service No. BS-4-11/4091, 03/07/2017):

29,354 rubles - for pension provision;
6,884 - for health insurance.

Such rates apply to income up to 300,000 rubles per year, with the excess being paid another 1% (Table 2). The limit is 187,200 rubles. The payment deadline is December 31 of the current year, and the additional amount is due April 1 of the next year. When closing an individual entrepreneur during the year, a proportional calculation is made. Since 2017, the Federal Tax Service has been administering contributions, so they need to be transferred to other budget classification codes.

Table 2. Determination of the taxable amount for calculating insurance payments.

Other payments and taxes for individual entrepreneurs

Entrepreneurs at OSNO pay fees for land, mining, and property in the general manner. The size is regulated by federal laws and regulations of the constituent entities of the federation; it differs in different regions. The transition to special regimes does not cancel the obligation to pay customs duties and excise taxes. A single payment replaces personal income tax, VAT and fees for property used for commercial purposes.

Taxation of individual entrepreneurs with employees

Entrepreneurs who hire workers perform additional duties. From wages paid, as well as remuneration under civil work contracts, they are obliged to:

calculate and pay personal income tax (NDFL) to the state budget;
transfer contributions to all types of social insurance (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund).

The rate of payments for personal income tax is 13%, and for foreigners who are not residents of the Russian Federation - 30%. By themselves, taxes for individual entrepreneurs and employees in 2019 remained the same, but new quarterly reporting 6-NDFL was introduced. According to the new rules, the withheld amounts are paid the next day after the payment of wages (the amount under the contract). This does not apply to accruals for vacation and sick leave: personal income tax on them must be paid before the end of the month in which the employee received the money.

The fundamental difference in the taxation of individual entrepreneurs compared to last year is the transfer of payment of insurance contributions for pension, medical and partially social insurance to the Federal Tax Service. This led to major changes in reporting and a change in the details for transferring funds. Tariffs for the main part of payers remained at the same level, and preferential rates were introduced for certain categories for the period until 2020 (Table 3). The threshold for the revenue base for tariff reduction has been increased.

Table 3. Percentage of deductions from payments in favor of employees.

If compulsory medical insurance and compulsory health insurance are completely transferred to the Federal Tax Service, then in terms of social insurance, individual entrepreneurs’ taxes in 2019 will be paid to two organizations. In the Social Insurance Fund, payments for injuries and occupational diseases remain. Since January of this year, only 60% of the established tariff can be paid for disabled workers (No. 419-FZ, 12/19/2016).

Taxes for individual entrepreneurs in 2019

Since the beginning of the year, numerous changes have come into force that affect the conditions for the transition to special regimes, forms and procedures for submitting reports. Let's list the main ones.

The ratio between the percentage of profits transferred to the federal (2%) and regional budgets (18%) has changed. The total amount remained at last year's level - 20%. However, now taxes for individual entrepreneurs in 2019 are distributed in the ratio: 3 and 17% (to the treasury of the federal subject).
The criteria for applying the simplified tax system have changed. To switch to this regime in 2019, the limit is 112.5 million. To continue its use, the cost of fixed assets and revenue should not exceed 150 million rubles.
The new OKVED classifier has come into force, which is important for payers of UTII and PSN. In order not to lose the right to use the modes, it is necessary to bring the information into compliance with the Unified State Register of Individual Entrepreneurs.
For PSN, the size of the coefficient of increase in the maximum possible amount of income for calculating the value of a patent and restrictions on the right to use the regime have changed. This determines what taxes the individual entrepreneur pays. For 2019 it is 1.481. Thus, the marginal income is 85,000, and a patent cannot cost more than 7,125 rubles per month (previously 6,645).
Entrepreneurs-employers on the “imputation” received the right to reduce the amount of advance payments by the amount of insurance premiums paid for themselves. The deflator for 2019 is 1.915.

What to do if there is no income?

Let's consider two cases that are often of interest to individual entrepreneurs: what taxes must be paid in 2019 if the enterprise has just been formed. Or, on the contrary, it has been open for a long time, but does not operate, and, accordingly, has no revenue.

In the first case, after receiving the first income to the account, the entrepreneur must submit form 4-NDFL to the Federal Tax Service. Deadline - 5 days after the end of the month. It reflects the expected income for the year, and this is, in fact, a declaration. Based on this document, tax authorities will calculate the amount of quarterly payments.

A beginning individual entrepreneur may not have to pay taxes for 2 years if the type of activity is included in the list approved by local authorities for those entitled to “tax holidays.” This is only possible with a “simplified” version or a patent. In order to switch to the simplified tax system this year, you need to submit an application to the tax office no later than 30 days after registration.

If an individual entrepreneur does not operate, what taxes should he pay to the budget? In this case, there is no basis for calculating payments, but zero reports must be submitted to all authorities so as not to incur a fine for failure to submit reports. For UTII, the rule does not apply: income is taken “imputed”, and not in fact. In this case, it is better to officially close the enterprise. Individual entrepreneurs are required to pay taxes on the simplified tax system (income - expenses) in the established minimum amount, even if there are losses. Pension contributions are required to be paid regardless of the fact of suspension of activities or lack of profit.

An entrepreneur in the process of activity must pay amounts established by law to the budget. What taxes and mandatory payments must an individual entrepreneur pay in 2017? Taxes depend on the applicable taxation system, but individual entrepreneurs must pay insurance premiums for themselves, as well as for employees.

What taxes should an individual entrepreneur pay?

Starting from 2013, an entrepreneur can choose a taxation system. Therefore, it is recommended that when opening an individual entrepreneur, taxes and mandatory payments for 2017 are calculated and compared.

An entrepreneur, unlike legal entities, has five taxation systems available to them:

OSNO - general tax system (chapters 21 and 23 of the Tax Code of the Russian Federation);
Simplified tax system (Chapter 26.2 of the Tax Code of the Russian Federation);
UTII - single tax on imputed income (Chapter 26.3 of the Tax Code of the Russian Federation);
PSN - patent (Chapter 26.5 of the Tax Code of the Russian Federation);
Unified agricultural tax (Unified Agricultural Tax) (Chapter 26.1 of the Tax Code of the Russian Federation).

Since the Unified Agricultural Tax applies only to agricultural producers, we will not dwell on this system.

Regarding the other four, it must be said that they differ significantly. Fundamental differences: OSNO and simplified tax system are calculated on the basis of income received, PSN and UTII - on the basis of potential income, which is determined according to formulas established by tax legislation and depends on many indicators.

Mandatory payments to individual entrepreneurs in 2017

In addition to taxes, an individual entrepreneur is obliged to pay mandatory payments that do not depend on the taxation system, income and other factors - insurance contributions for pension, medical, and social insurance.

In 2017, serious changes took place; now the procedure for paying contributions is regulated by Chapter 34 of the Tax Code of the Russian Federation, administration has been transferred to the tax service. At the same time, the tax service monitors the correct payment of contributions starting from 2017, as well as collecting arrears on debts before 2017.

The principle of payment has not changed - the individual entrepreneur’s obligation to pay contributions appears as soon as he has registered and acquired the status of an entrepreneur; the amount of contributions is established by the state and does not depend on income. This obligation ceases only after the individual entrepreneur is deregistered. In addition, if the income of an individual entrepreneur exceeded three hundred thousand, then according to subparagraph. 1 clause 1 art. 430 of the Tax Code of the Russian Federation, you must additionally pay contributions in the amount of 1% of the amount of income that is higher than this amount.

If an individual entrepreneur attracts workers, then according to Art. Art. 420 and 426 of the Tax Code of the Russian Federation, he is also obliged to pay contributions from the wages of individuals. This means that the individual entrepreneur must pay contributions for himself and his employees (Letter of the Ministry of Finance of the Russian Federation dated March 15, 2017 N 03-15-05/14805).

The deadline for making mandatory payments and submitting reports has not changed. At the same time, individual entrepreneurs must pay contributions for employees and submit reports at their place of residence, even if the activity is carried out in another region, for example, in the situation of applying UTII or PSN (Letter of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation dated 01.03.2017 N BS-4-11/3748@ ).

What taxes and other payments does an individual entrepreneur pay?

When calculating the tax burden of an individual entrepreneur, it should be taken into account that insurance premiums can be deducted when paying taxes, but in a certain order. In addition, the procedure for calculating insurance premiums depends on the applicable taxation system.

So, if the income of an individual entrepreneur amounted to more than three hundred thousand rubles and is subject to additional taxation in the amount of 1%, then in the case of applying OSNO, the amount is determined taking into account expenses. If the individual entrepreneur uses the simplified tax system, then expenses are not taken into account (Letter of the Ministry of Finance dated March 17, 2017 N 03-15-06/15590).

As for the possibility of deducting paid insurance premiums, the only system in which this is not allowed is a patent one. And when calculating the total amount of obligatory payments of individual entrepreneurs to the budget, it is necessary to sum up the payment for the patent and insurance premiums, which are also calculated based on potential income, and not actual.

But for other tax systems the principle is different. If an entrepreneur uses UTII, then it is possible to take into account insurance premiums, but the tax may be reduced by no more than 50% (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

If an entrepreneur uses the simplified tax system, then everything depends on which object is chosen. If income, then the individual entrepreneur can reduce the tax by no more than 50%; if there are no employees and the individual entrepreneur pays contributions only for himself, then there is no restriction and the tax can be reduced entirely.

Thus, in order to fully determine the amount of taxes and mandatory payments of individual entrepreneurs in 2017, it is necessary to choose a taxation system, know the approximate level of income and expenses (for OSNO), and whether the individual entrepreneur is an employer. And only after this can you make a calculation.

It should be taken into account that even if an entrepreneur does not conduct business or has incurred a loss, then, regardless of the taxation system applied, he must pay fixed insurance premiums; in 2017, their amount is 27,990 rubles. If he applies UTII or PSN, then in addition to contributions he will need to pay a tax calculated depending on the type of activity and other indicators. In this case, no circumstances matter - even if he was sick, or left, or worked in an organization and the employer paid contributions for him, the status of an entrepreneur entails the obligation to make payments to the budget.

At first glance, taxes are an unpleasant word, especially for a beginning individual entrepreneur. To deal with this, in fact, not a terrible phenomenon, we offer you an article in which we will pay attention to the topic “what taxes and contributions does an individual entrepreneur pay?”

What types of taxes must be paid for individual entrepreneurs?

Let’s assume that Sidorov opened his own individual entrepreneur repairing cars and selling auto parts. How much money should he give to the state? The answer to this question directly depends on the taxation system that Sidorov is currently using.

In general, by type, all taxes on individual entrepreneurs are divided in this way (let's look at examples):

Petrov uses a car for business, which he uses to deliver orders around the city. He also owns a plot of land: there he built his small shop. In this case, our individual entrepreneur pays land and transport taxes, in addition to the basic ones.

Ivanov decided in advance on the taxation scheme and gives part of the income to the state for the improvement of his country.

Mironov, who opened a clothing store, in addition to the above taxes, is also required to pay a certain amount for insurance premiums.

It is now possible to monitor your taxes online: the moedelo.org service provides a wide range of opportunities for each individual entrepreneur and helps to understand all tax returns and other papers.

What tax should an individual entrepreneur pay according to the taxation system?

Now let's turn to the classification of the main types of taxes based on the taxation system: different businesses must pay quite different amounts from each other. Let's see this with examples.

Individual entrepreneur based on the general taxation regime

Semenchenko opened her own business providing hair care services: haircuts, styling, hairstyles. She decided not to use the special tax regime and remain on OSNO. In this case, she will have to pay the following taxes to the state treasury:

on the income of individuals (suppose that she earns 13,000 per month, then she will need to give 13% of the amount - 1,690 rubles);

for added value (another 18% of the money earned with your own hands).

In addition, Semenchenko goes to holiday celebrations and does hair on the spot. Our businesswoman also pays transport tax for using the car. If she needed any additional property or land, then she would also give the corresponding percentage for them. Now we know what taxes an individual entrepreneur is subject to in this BUT system.

IP on a simplified system

Which individual entrepreneur can switch to a simplified taxation system? Let us turn to the case of businessman Ivashchenko, who opened his own small doll shop. He was able to choose the simplified tax system. How?

He has no employees, and therefore the first and important condition - a working group of up to 100 people - has been met. By the way, not only individual entrepreneurs, but also legal entities can use the simplified form, but this is more suitable for small companies.

Over the past 9 months, Ivashchenko’s income from the doll store amounted to 450 thousand - which means that the entrepreneur did not exceed the threshold of 112.5 million rubles.

The remaining conditions apply to larger companies with several dozen employees; in our case, it is enough to mention the first two - they are the most important.

Ivashchenko switched to the simplified tax system. What percentage of taxes should this individual entrepreneur pay? Let's turn to the calculations.

From the total amount of income (450,000 divided by 9 months, we get 50,000 per month), the businessman pays 6%, that is, in our case, 3,000 rubles.

Let's assume that Ivashchenko spent 20,000 out of 50,000 to purchase the material. Another percentage - 15, the entrepreneur must pay from the difference between income and expenses. In our case, from the remaining 30,000 - 4,500.

Ivashchenko, unlike Semenchenko, pays much less thanks to the simplified tax system. In addition, he will not separately set aside personal income tax and VAT from his income. Unfortunately, the simplification does not exempt you from other taxes.

UTII for an individual entrepreneur

It is believed that this type of taxation is completely voluntary (if your activity is listed in a special list). And if previously businessmen engaged only in certain types of activities could transfer to it, now almost any entrepreneur can do this - the list has expanded. Let's look at examples of who can switch to UTII.

Nadezhda opened her own private atelier and sews clothes for her clients. Its activities correspond to one of those indicated in the register - household services.

Nikolai graduated from medical school and decided that he really wanted to help animals. That's why he opened his own business. This item applies to veterinary services.

Albina rented several garages and converted them into a car wash. Such activities relate to the provision of services related to the maintenance of motor vehicles.

Anna opened a courier business: she entered into contracts with large companies in the city and now delivers their documentation. This type of work is classified as delivery work.

In addition, there are a huge number of examples. We have listed the main ones, which allow us to draw a conclusion about which entrepreneurs can count on UTII.

The imputation calculation system is quite complex. But we will try to simplify it to an understandable algorithm. How much taxes does the individual entrepreneur pay in this case? Let's find out.

You are a stationery seller. You, like any businessman on UTII, need to pay 15% of the imputed income. Let's start the calculations.

Imputed income is not ordinary income from the sale of pens and rulers. You need to calculate it using the formula, but for now we will collect the variables.

You work alone and this month you expect your income to be 30,000 rubles.

Now we calculate the amount of income for the quarter (this is 3 months): it turns out 90,000 rubles.

Now let's take the coefficients established by law. The first is 1,798 - it changes every year. Now we will take the second one approximately; it cannot be static - this is an error in the calculation. We'll take 0.4.

We multiply 90,000 rubles, 1.798 and 0.4. We receive an imputed income of 64,728 rubles.

The simplest step left is to calculate 15% of this amount. Accordingly, you recognized the UTII.

Taxes on salaries and basic contributions of individual entrepreneurs

We have looked at what taxes an individual entrepreneur must pay per year, now let’s turn our attention to contributions. Several points are important here.

Chernova registered herself as an individual entrepreneur selling everything necessary for artists. A year later, the store’s turnover began to grow: the woman decided to hire several workers. Thus, Chernova received the status of a tax agent. Irina and Zhenya, who were hired by the entrepreneur, now need to pay insurance premiums. In addition, a woman is required to deduct 13% from her employees’ salaries for personal income tax.

Malinnikova, unlike Chernova, decided to manage her business of selling seedlings herself. What taxes does an individual entrepreneur pay (pay) in this case? Well, firstly, it all depends on her choice of taxation system. And secondly, she is obliged to pay insurance premiums for herself personally - for medical and pension insurance.

Some insurance premiums are taken into account under a certain taxation system. For example, in a simplified form they amount to 6% of the total taxes. UTII has generally distinguished itself and deducts contributions in full, but only in the case when the entrepreneur does not hire any employees. Therefore, in the case of Chernova, this option does not work.

Malinnikova has the right to reduce the insurance premium for her employees under the UTII system, but no more than 50% of the original amount.

For entrepreneurs using the basic tax regime, insurance premiums can be almost completely included in expenses.

Thus, having examined in our article, using simple examples, how and what taxes an individual entrepreneur needs to pay, we hope that now this word will not cause confusion among young businessmen. It is important to note that the percentage of mandatory duties paid to the state depends on the choice of taxation system. Whether it’s OSNO, a simplified version, or UTII - in each case it is necessary to note the conditions of your individual entrepreneur.