Taxes and payments Tax for hired employees

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

1. 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”).
2. Simplified system, which can be chosen by those individual entrepreneurs whose activities fall under certain rules and restrictions established by law.
3. A single tax on imputed income, the main feature of which is that its size does not depend on the profit received.
4. 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.

1. 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

How much taxes does an individual entrepreneur pay: calculation of payments for himself and for employees + description of the tax regime + tax calendar.

Ultimately, changes in legislation also affect the categories and size of fees and payments to the country's main treasury.
So, what taxes and fees each small business needs to pay, as well as how to calculate them - all this is discussed in our article.

General information about taxes and fees for individual entrepreneurs

The main legislative act that regulates the calculation and payment of taxes is the Tax Code of the Russian Federation.

• Link to the first part of the Tax Code of the Russian Federation:
  https://www.consultant.ru/document/cons_doc_LAW_19671/
• Link to the second part of the Tax Code of the Russian Federation:
  https://www.consultant.ru/document/cons_doc_LAW_28165/

In general, there are 4 categories of taxes and fees that an individual entrepreneur must pay:

No.	Tax category	Characteristic
1.	Insurance premiums “for yourself”	Contributions to: compulsory pension insurance (OPI); compulsory health insurance (CHI); social insurance (OSI).
2.	Insurance premiums for employees
3.	Taxes provided for by the selected taxation system	General system; simplified system; patent system; tax on imputed income; for producers of agricultural products.
4.	Additional taxes	They do not depend on the chosen taxation regime, but their payment is provided only when certain conditions arise: transport tax; excise duty; tax on the use of water resources; customs duties; land tax and so on.

How much taxes does an individual entrepreneur have to pay?

Taxes do not include insurance premiums, but their payment to the budget applies to all individual entrepreneurs. Moreover, their size and the need for accrual and payment do not depend on whether the entrepreneur receives income and profit from his business activities or not.

So, as of 2017, the amount of mandatory payments for each individual entrepreneur is:

If you are new to business and register your business not in January, then when calculating insurance premiums, take into account the number of months worked until the end of the reporting year.

In 2017, tax legislation underwent some changes. Now small businesses make insurance payments to the Federal Tax Service (FTS), and not to the Pension Fund and the Compulsory Medical Insurance Fund. And you need to do this before December 31, 2017.

There is another mandatory tax that only occurs when certain events occur. If the annual income of an individual entrepreneur exceeds the threshold of 300,000 rubles, then he must pay 1% of the excess amount. This payment is calculated using the formula:

(Amount of income depending on the chosen system n/a - 300,000 rub.) * 1%

Moreover, the payment amount has a maximum limit, which is calculated using the formula:

8 minimum wage * 26% * 12 = 8 * 7,500 * 0.26 * 12 = 187,200 rubles.

Payment of such interest on excess income must be made no later than 04/01/2018.

Let's look at an example:
Let’s assume that an entrepreneur receives on average just over 250,000 rubles every quarter. Then his annual income will be 1,000,000 rubles.
Payment that needs to be made additionally: (1,000,000-300,000) * 0.01 = 7,000 rubles.
Thus, by the end of the year you need to make a mandatory insurance payment on yourself, and before April 1, another 7,000 rubles. as an additional

What can small business owners expect in 2018 regarding changes regarding mandatory self-payments?

1. It is expected that the minimum wage will increase to 9,489 rubles. But it will no longer affect the amount of fixed insurance payments.
2. The deduction to the Pension Fund will be equal to 26,545 rubles, and to the Compulsory Medical Insurance Fund - 5,840 rubles. Their amount will be indexed annually.

   If the calculation had been carried out as in previous years, then theoretically the accruals would have amounted to RUB 29,605.68. and 5,807.27 rubles. respectively.

3. Payment of 1% of the excess income of 300,000 rubles will need to be made before 06/01/2019. Its limit is 212,360 rubles.

Insurance premiums for employees

Not every business can be built on self-employment. Therefore, many entrepreneurs recruit employees to join their team. And in addition to providing them with a decent salary and a safe workplace, the employer is responsible for paying insurance premiums for each employee and withholding personal income tax (personal income tax) from them.

The entrepreneur pays insurance premiums for compulsory medical insurance, compulsory medical insurance, compulsory social insurance for each employee on his staff out of his own “pocket”.

The amount of insurance premiums for each employee (they are also paid to the Federal Tax Service) is shown in the table:

To these charges are also added separate payments to the Social Insurance Fund for insurance against accidents and occupational diseases. Their size is determined by the professional risk class - from 0.2% to 8.5% of salary.
Thus, the total amount of deductions for each employee is at least 30.2%.

Insurance premiums paid for each employee are calculated on salary + personal income tax (13%).

Now let’s decipher the table using examples to understand how much taxes an individual entrepreneur pays when hiring workers:

1. Since the beginning of the reporting year, the employee was accrued 700,000 rubles.

   Insurance deductions will be:

   • OPS = 700,000 * 0.22 = 154,000 rub.
   • Compulsory medical insurance = 700,000 * 0.051 = 35,700 rubles.
   • OSS = 700,000 * 0.029 = 20,300 rub.
   • The total amount is 210,000 rubles.
2. Since the beginning of the reporting year, the employee was accrued 900,000 rubles. The total salary exceeded the maximum base.

   Now deductions will be calculated according to different tariffs.

   • OPS = 900,000 * 0.1 = 90,000 rub.
   • Compulsory medical insurance = 900,000 * 0.051 = 45,900 rubles.
   • OSS = 0 rub.
   • The total amount is 135,900 rubles.
3. Since the beginning of the reporting year, the employee was accrued 760,000 rubles. For OPS, the maximum base was not reached, unlike OSS.
   • OPS = 760,000 * 0.22 = 167,200 rub.
   • Compulsory medical insurance = 760,000 * 0.051 = 38,760 rubles.
   • OSS = 0 rub.
   • The total amount is 205,960 rubles.

Taxes paid by individual entrepreneurs in different taxation systems

To stimulate entrepreneurial activity, the government developed tax regimes: one general and four special. The choice of the latter is possible only if the line of business fully meets certain requirements.

Thus, for the most part, it is the tax regime that determines how much taxes an individual entrepreneur pays in the reporting period.

1. IP on OSNO.

This tax regime automatically comes into force upon registration of a new individual entrepreneur. For his character, the load is quite large, so he is suitable for large corporations, and is almost not popular among individual entrepreneurs.

So, when working for OSNO, the following taxes are paid (in addition to insurance premiums for oneself and employees, as well as additional fees):

Even if your activity allows you to choose a special tax regime, you should stay on OSNO for several reasons:

• Most of your counterparties are legal entities. They, in turn, prefer to work with VAT payers.
• Your business is related to foreign economic activity.
• You do not need to constantly adjust your business to the framework established for special taxation systems.

2. IP on the simplified tax system.

This is one of the popular modes that IPs choose. It allows you to replace personal income tax and VAT (in the absence of import transactions), which significantly facilitates reporting and calculation of taxes that need to be paid to the budget.

An individual entrepreneur can work according to one of the types of “simplified”:

1. “Income minus expenses” - the tax rate depends on the type of activity, 5-15%.
2. “Income” with a tax rate of 6% (can be reduced to 1% for some small businesses).

The calculated taxes must be paid by the entrepreneur once a quarter. Reporting is submitted once a year.

Let's look at examples of calculating tax for payment to the budget:

Tax base "Income - expenses"

In the reporting quarter, the individual entrepreneur received revenue of 100,000 rubles. At the same time, he incurred expenses in the amount of 45,000 rubles. Profit - 55,000 rubles.

This will be the base. Thus, the tax to the budget is 8,2500 rubles.

Tax base “Income”

The total revenue of the individual entrepreneur in the reporting period amounted to 60,000 rubles. The tax is 3,600 rubles.

Of course, in addition to the simplified tax, the business owner must pay insurance fees for himself and his employees, as well as a tax on the excess annual income.

3. Individual entrepreneur on UTII.

This regime is suitable for those who work for themselves without resorting to hiring employees, although it allows you to have a staff of up to 100 employees. Paying taxes under this taxation system is the easiest. Firstly, the payment is fixed, and secondly, reporting is as simple as possible.

It was assumed that UTII would be abolished in 2018, but the government extended its validity until 2021.

UTII is calculated using the formula:

UTII = DB * FP * K1 * K2 * tax rate

DB (basic yield)	Depends on the type of activity and is established by local authorities.
AF (physical indicator)	Trade area; number of employees; room area; the number of retail facilities or the number of seats in transport, etc.
K1	Deflator coefficient. Calculated annually. In 2017 it is 1,798.
K2	Correction factor. Set by local authorities depending on the type of business.
Tax rate	It is often 15%, but local authorities can reduce it.

Payment of UTII must be made quarterly after submitting reports.

4. Individual entrepreneur at Unified Agricultural Tax.

Under this taxation system, only those individual entrepreneurs who are engaged in agricultural activities have the right to pay taxes. Moreover, if before this the entrepreneur worked under the general or simplified regime, then he can switch to the unified agricultural tax only from the beginning of the new year.

The principle of calculating the tax payment is similar to the UPS according to the “Income minus expenses” scheme. Often the rate is 6%, but local authorities can further reduce the tax burden and set it at an even lower level.

Payment of the Unified Agricultural Tax is provided twice a year - once every six months. A declaration on it is submitted once a year; it must be sent to the Federal Tax Service no later than March 31 of the year following the reporting year. A second payment must be made along with it.

5. IP on PSN.

In each region of the Russian Federation, a list of business areas is established, the owners of which can choose a patent regime. Moreover, it can only be used within the territory in which it is provided by local authorities.

So, someone who wants to start a business contacts the territorial branch of the Federal Tax Service of the Russian Federation and buys a patent for a period of one to twelve months. Its cost will determine how much taxes the individual entrepreneur pays by choosing this tax regime.

PSN will suit:

• newbie entrepreneurs who cannot predict the demand for their product and, therefore, are not ready to calculate the expected cash flows;
• those who plan to engage in seasonal work;
• for those who don’t want to bother with reporting.

On the official website of the Federal Tax Service you can find out the cost of a patent in each region of Russia. To do this you need to follow the link: https://patent.nalog.ru/info

Comparative characteristics of taxation systems

Tax mode	Base taxation	Bid	Payment	Innings reporting	Note
USN “Income minus expenses”		5-15%	4 times in year Quarterly	1 time in year	Insurance premiums for employees can be included in expenses
STS "Income"	Revenue for the reporting period	6%	4 times in year Quarterly	1 time in year	Tax can be reduced due to insurance self-contributions and on employees
UTII	Imputed income. Calculated using the formula	15%	4 times in year Quarterly	1 time per quarter	The tax is fixed bathroom, so pay- unannounced depending on income
Unified agricultural tax	Revenue minus expenses. The individual entrepreneur makes the calculations independently.	6%	2 times in year Each half year	1 time in year	Selected only for production agricultural bodies products
PSN	Defined by the Federal Tax Service as the potential amount of income	6%	1 time per selected period	Doesn't give up	The tax is fixed bathroom, so pay- independent simo from income

Specialist Elvira Pozharskaya advises:

When does an Individual Entrepreneur need to pay taxes?

And finally, I would like to dwell on the deadlines for paying tax payments and submitting reports for each taxation regime:

Guided by information about how much taxes an individual entrepreneur pays in 2017-2018, every entrepreneur can roughly understand the size of all payments to the state treasury.

Such information is especially relevant for beginners, as this will allow them to predict the potential of their business.

Also, do not forget to monitor changes in legislation to stay up to date with tax rates and deadlines for paying taxes and filing appropriate reports.

What type of taxes should an entrepreneur use to pay less to the budget? How to calculate tax, who can apply it, what reports need to be submitted. All the pros and cons of different tax regimes in one article.

When starting a business, it is important to decide on the tax payment system, choosing the most optimal one. Taxation of individual entrepreneurs can be general and special. The latter includes four modes: UTII, simplified tax system, PSN and unified agricultural tax. Let's take a closer look what taxes does an individual entrepreneur pay?.

Taxation of individual entrepreneurs under special regimes

General taxation system (OSNO)

General taxation of individual entrepreneurs is considered as the last option as it carries the maximum tax burden. The regime involves the calculation and payment of two mandatory taxes: VAT (10% or 20%) and personal income tax (13%) on business income. As well as a trade tax (if established by local legislation) and property tax on your own real estate used in business (2% of the cadastral value of the property). If the cadastral assessment of the premises is not carried out by the authorities, then payment is not provided.

The legislation establishes mandatory fixed insurance premiums for the entrepreneur himself; in 2019 this amount is 36,238 rubles. The money should reach the budget by the end of the year. You can pay in installments or in one lump sum. If the income of an individual entrepreneur for the year exceeds 300,000 rubles, then you must also pay an additional contribution - 1% of the excess amount. The due date for payment of this contribution is no later than July 1 of the following year for the previous one. Fixed payment reports are not submitted. There are also additional payments that are paid if there is a tax base: water tax, transport tax (using your own transport for commercial purposes), excise taxes, customs duties (for imports) and environmental fees.

In addition, the entrepreneur must pay insurance contributions for his employees to the Pension Fund (22%), the Compulsory Medical Insurance Fund (5.1%) and the Social Insurance Fund (2.9% + (from 0.2% to 8.5%)). Acting as a tax agent, the individual entrepreneur transfers 13% of the personal income tax from the wages of his employees to the budget.

When paying in cash, an individual entrepreneur is required to install cash register equipment, and for non-cash payments - .

To reflect all the activities of a businessman, it is necessary to maintain. Based on its data, a final declaration is drawn up. For individual entrepreneurs, OSNO provides for the payment of advance personal income tax payments quarterly throughout the year. To do this, you need to submit to the tax authority Form 4-NDFL with a preliminary calculation of income. In 2019, 3-NDFL declarations for property and transport taxes are submitted once a year. Quarterly - VAT, payments to the Pension Fund and Social Insurance Fund, 6-NDFL. And monthly - SZV-M to the Pension Fund.

Simplified system (STS)

Taxation of individual entrepreneurs in 2019 can be significantly reduced for newly registered entrepreneurs who have chosen the simplified tax system in the social sphere, production or science. (STS rate = 0) are established for them for two calendar years by Federal Law No. 477-FZ of December 29, 2014. The types of activities that fall under this benefit are specified by the constituent entities of the Russian Federation with their laws.

The simplified tax system can only be applied by entrepreneurs who are not specified in clause 3 of Article 346.12 of the Tax Code of the Russian Federation, who do not exceed the limit on the number of employees (up to 100 people), who are not manufacturers of excisable goods, etc. You can switch to the simplified tax system only from the beginning of the calendar year or within months from the date of registration of the individual entrepreneur by submitting a notification to the Federal Tax Service.

If customers pay in cash, then the use of cash register is mandatory. For non-cash payments it is required.

The simplified system provides for the payment of one tax, which is called a single tax and replaces VAT and personal income tax. An individual entrepreneur can independently choose the object that will be taxed: income (rate - 6%) or revenue without expenses (rate - 15%). The list of expenses for reduction is strictly defined and prescribed in Article 346.16 of the Tax Code of the Russian Federation. The main types of expenses encountered in the activities of an entrepreneur are reflected there.

Additionally, a trade tax may be charged (for now only in Moscow), a property tax for individuals (when using real estate in commerce) and some others if they relate to individual entrepreneurs (water, for the use of natural resources, excise taxes, duties).

It is provided, as with OSNO, for the maintenance and payment of fixed payments to individual entrepreneurs “for themselves,” personal income tax and insurance premiums for employees. Annual reporting - declaration according to the simplified tax system, 2-personal income tax, property taxes (if necessary), submitted once a quarter, calculations to the Pension Fund and the Social Insurance Fund. Monthly - SZV-M in the Pension Fund of Russia.

Unified tax on imputed income (UTII)

The imputed tax differs significantly from the previous one in that it does not depend on the actual income received. The object of taxation is imputed income established by local authorities. This takes into account the types of activities and the geographical location of the place of business. Article 346.26 of the Tax Code of the Russian Federation defines the types of occupations that can be transferred to UTII.

Each type of activity has its own physical indicator (number of employees, sales area, number of cars, seats, etc.). Two coefficients are involved in tax calculation - K1 and K2. The first of them is established once a year by federal law (in 2019 K1 = 1.915), the second by local legislation (different for different types of occupations). Tax rate 15%. Payment calculation algorithm: basic yield*physical indicator*3 months*K1*K2*15%

You need to pay tax and submit a return once a quarter. The limitation on the use of the system is the excess number of employees (100 people). There is no need to keep special records, just records of physical indicators.

What else you need to know about UTII:

1. Very easy to use for accounting and reporting.
2. Financially beneficial.
3. You can start using it at any time of the year by submitting an application to the Federal Tax Service within the first 5 days of starting your activity. An application is also submitted to terminate the application.
4. Payment of UTII does not exempt individual entrepreneurs from paying other taxes (if there is a tax base), fixed contributions “for themselves” and contributions and personal income tax for employees. UTII for individual entrepreneurs will be discussed in more detail later.

Patent system (PSN)

A patent is a document granting the right to engage in a certain type of activity in the territory of the municipality that issued it. The patent system can only be used by individual entrepreneurs. A patent is issued on the basis of an application to the tax authority at the place of activity 10 days before its start.

Like UTII, the cost of a patent is established by regional laws and is calculated as 6% of the potential income (does not depend on the actual revenue received). also have a strictly defined list, the number of employees is limited to 15 people. and the amount of income received should not exceed 60 million rubles. These are mainly household services, small retail trade and catering.

The patent is issued for a period of 1 to 12 months and replaces other payments. The patent is paid depending on the validity period:

• up to six months - one amount until the expiration of the patent;
• from six months to a year - in two terms (1/3 of the cost during the first 3 months and 2/3 of the cost until the expiration of the patent).

As for the simplified system, entrepreneurs on the PSN may be provided with tax holidays under the same conditions (see above). Like UTII, it is not necessary to use cash registers when making cash payments for a patent. But it is necessary to maintain an Income Book. Reporting for PSN is not provided. It is also necessary to pay fixed contributions for individual entrepreneurs and contributions and personal income tax for employees.

Regime for rural entrepreneurs (UST)

The Unified Agricultural Tax (Unified Agricultural Tax) has been developed especially for individual entrepreneurs involved in the cultivation, storage, processing and sale of agricultural products. It is similar to the simplified tax system. Calculation procedure: income minus expenses * 6%. In addition, starting from 2019, VAT must be paid. The declaration is submitted at the end of the year, and the Unified Agricultural Tax is paid twice (for each half-year).

How to choose a tax regime for individual entrepreneurs?

Priorities for each tax regime:

BASICALLY use IP: Working with large suppliers for whom it is economically profitable to reimburse VAT from the budget. With a staff of more than 100 people. Those who do not comply with the conditions for the transition to the simplified tax system.

The simplified tax system (income) is usually chosen by service and trade providers, where the amount of expenses is less than 70% of the total income).

simplified tax system (income without expenses) beneficial for entrepreneurs with significant costs (more than 70%).

Due to its simplicity, UTII is more suitable for the service sector, retail trade and public catering.

PSN is chosen by individual entrepreneurs who work independently or with a small number of hired employees, as well as those who do not work constantly. Every year you need to take out a new patent.

Only agricultural producers and fishing industries can choose unified agricultural tax.

Clearly and to the point about all taxation regimes for individual entrepreneurs in this video:

So, taxation of individual entrepreneurs in 2019 very diverse. To choose the most suitable one, you need to calculate the possible options for all systems, take into account all the restrictions and tax reduction opportunities. Thank you for your attention! Ask your questions in the comments.

Taxation of individual entrepreneurs or what taxes an entrepreneur pays in 2019 updated: April 12, 2019 by: Everything for individual entrepreneurs

Mandatory payment of taxes and contributions is an integral part of the activities of individual entrepreneurship. Now we will help you figure out what you will need to pay after registering an individual entrepreneur. We will consider several cases, depending on which tax systems you need to work with. At the moment there are several of them: OSNO, PSN, simplified tax system and UTII.

Also, this article will be a good help for those who have not yet figured out what is better to open, an individual entrepreneur or an LLC.

Over the past year, the taxes that must be paid for individual entrepreneurs have not changed. The only difference is that the rates are now differentiated. This applies to mandatory insurance payments. The main task facing legislators was to relieve the tax burden of those individuals whose income was less than 300,000 rubles. Another goal of this innovation was to prevent the closure of small individual entrepreneurs.

Taxation systems for individual entrepreneurs

At the moment, there are 4 systems by which taxes are paid:

1. The first system is - general taxation system(OSN);
2. Less popular is patent tax system(PSN);
3. Single tax on temporary income– also not such a common system (UTII);
4. There is also simplified taxation system(USN).

Before you finally decide on one of these tax systems, let’s consider their advantages and disadvantages.

What taxes does an individual entrepreneur pay on OSN?

If there is no need to switch to some complex taxation system, OSN is used. Although it is the default, it uses a very complex system that makes paying taxes unprofitable. What taxes will be required to be paid:

• Value Added Tax(VAT). The interest rate is 0, 10 or 18% depending on the product.
• Personal income tax(NDFL) is charged on the income of employees. The interest rate is 13%.
• Personal income tax related to business income. Interest rate 13%.
• Land tax. The interest rate can be 0.3 or 1.5%. ()

A big advantage of such a system is the optional payment of taxes if the activities of an individual entrepreneur are suspended.

What taxes does an entrepreneur need to pay (infographics)

What taxes does an individual entrepreneur pay on the simplified tax system?

If your income is less than 60 million rubles, then the simplified taxation system (STS) is suitable for you. It is quite popular because it has a minimum number of mandatory taxes. In this system you can choose one of two types of interest rates:

• 6% of total income
• 15% of profits

Accounting using this system is also very simple. You can reduce your taxes by an amount equal to the premiums you previously paid. If the individual entrepreneur is inactive, there is no need to pay taxes. If the organization has employees, then 13% is paid from their earnings according to personal income tax.

One of the main advantages of this system is the low interest rates on contributions.

What taxes does an individual entrepreneur pay on UTII?

The single tax on imputed income applies to certain types of activities (for example, retail trade, catering, repair services, etc.) The interest rate is 15%. There is also no value added tax (VAT). Depending on where you registered your business, the amount of estimated income will be calculated. You may not be able to use this system in all regions. The exception is Moscow and other cities.

What taxes does an individual entrepreneur pay on PSN?

The patent taxation system is used by entrepreneurs with irregular financial flows. Depending on what activity you will be engaged in, you need to pay 6% of income.

A huge advantage of this system is that you do not need to keep financial records or have a cash register. If your business is seasonal, this system will suit you well.

In addition to the main taxes for this system, you need to pay insurance premiums, not only for yourself, but also for your employees. Personal income tax for employees is also used. For hired labor this is the standard system.

Insurance premiums and payments of an individual entrepreneur

A sole proprietor is required to make certain payments regardless of whether there are employees on staff or not. Such payments include:

• To the Pension Fund You must pay an amount of 17,328.48 rubles for compulsory pension insurance. Payment in installments is possible. To contribute to the Pension Fund, you must pay 1,444.04 rubles. every month. If the income for 12 months is more than 300,000 rubles, the entrepreneur is obliged to pay 1% of the amount that exceeds this figure. The last day of payment is April 1 of the following year.
• In FFOMS it is necessary to pay an amount of 3399.05 rubles. This is compulsory health insurance. The monthly contribution to the FFOMS for individual entrepreneurs is 283.25 rubles. If your total income for the year exceeds 300,000 rubles, you do not need to pay any additional contributions.

For the Pension Fund system, a contribution of 1% of the excess amount must be paid. This is one of the changes. For the UTII system, the contribution is calculated differently, and it is equal to 1% of the excess amount, which may be for probable income, and not real.

Personal income tax on employee salaries is 13%. If hired labor is used, the following fees must also be paid:

• Social insurance contribution. Its size is 2.9% and 0.2%.
• Pension contribution. It is equal to 22% of salary.
• Medical contribution, which is 5.1%.

It is possible to reduce individual entrepreneur taxes by 100% depending on the payment of pension contributions. This is possible in the UTII system. In the same way, income in the simplified tax system can be reduced. If there are employees, the tax can only be reduced by 50%. In the simplified tax system, such contributions are considered expenses.

Most individual entrepreneurs are inclined to use the simplified tax system, since it is considered the most profitable and is suitable for wider cases. Depending on the situation and personal benefits, you can use the PSN and UTII systems. The OSN system will be preferable if there are strategic counterparties to whom VAT must be paid.

Tax rates may vary depending on the region. Regardless of the chosen system, payment is made partially and in the prescribed manner.

Being an individual entrepreneur means having your own business that will provide for you. But from this moment independent life begins. Small business entrepreneurs do not always have sufficient start-up capital to hire staff. All issues at the beginning of the journey have to be resolved independently. One of them is paying business taxes.

The tax base must be studied before opening an individual enterprise (IP). Because there are several taxation systems that depend on the type of individual entrepreneur that you have chosen. Let's take a closer look at how to pay individual entrepreneur tax for each type.

To pay taxes correctly, you need to understand the following issues:

What taxes does an individual entrepreneur need to pay?

Taxes that an individual entrepreneur needs to pay can be divided into three main groups:

• income tax. It is calculated depending on the chosen type of business and the chosen taxation system;
• tax on land and transport, subject to their use in their business;
• insurance payment is an amount fixed at the legislative level. In 2017 it is:
  pension – 23,400 rubles;
  medical – 4,590 rubles.

How to pay individual entrepreneur tax under the general taxation regime

You need to pay to the treasury:

• Personal income tax is a tax on personal income. Size 13%, calculated by the formula:
  Personal income tax = (Income - expenses) * 0.13
• VAT – value added tax. The usual rate is 18%, but other options are possible for different areas of business. You need to check your VAT rate in the Tax Code. It is also calculated from income, minus expenses: insurance premium - for each employee and for yourself; from salary – 13% from each employee; on property; for transport; to the ground.

The last three are paid if these resources are used to run a business and are in your property, not rented. If, for example, you sell in a rental premises and the goods are delivered to you by a supplier, you do not need to pay for them. But there are exceptions, so you need to carefully read the lease agreement so that you are not required to pay some part of the tax.

How to pay tax for individual entrepreneurs using a simplified system (individual entrepreneurs using the simplified tax system)

An entrepreneur can choose one of the tax forms:

• 6% of income;
• or 15% of income minus expenses.

For other funds:

• Personal income tax – not paid;
• VAT is not paid;
• insurance;
• from salary – 13% for each employee;
• property tax – paid at cadastral value. Property – buildings built and under construction, garages, outbuildings. They must be registered with Rosreestr. You can view the cadastral value on the Rosreestr website - by cadastral passport number, address. The cadastral value is reviewed every five years. This is an average indicator, and it may be overestimated or underestimated for some object. If you do not agree with the cadastral value of your property, it may be revised. To do this, you need to submit an application to Rosreestr.

How to pay individual entrepreneur tax on imputation (UTII) or patent

One of the types of taxation is selected - UTII or patent.

UTII

UTII – 15% of imputed income (i.e. certain).

The following indicators are taken into account when calculating:

• imputed income (II) - calculated using a formula taking into account the following indicators: basic return (BR) - monthly revenue in rubles; physical index (FI) - depends on the type of activity and is specified in the Tax Code (for example, the number of jobs, the size of retail space, the number of products produced, and others);
• coefficient K1 – inflation index. It is established once a year at the legislative level. You can check it with your tax inspector or view it on the Tax Service website;
• K2 coefficient is an adjustment indicator of basic profitability. It depends on the type of activity and region. It can also be obtained from the inspector or on the regional NS website.

Formula: VD = BD * FP * K1 * K2
UTII = VD * 0.15

• Personal income tax – not paid;
• VAT is not paid;
• insurance;
• from the salary of each employee - 13%;
• for property - calculation based on cadastral value. The list of taxable property for individual entrepreneurs is in the Tax Code;
• land tax - yes;
• for transport - yes.

Income tax on UTII is paid even if there was no activity during the year or the amount of income turned out to be less than planned - they pay according to the amount calculated by the government and there are no refund recalculations.

IP based on a patent

• 6% of the planned income for the year is paid to the treasury. It is established at the legislative level and depends on the type of activity and region.
• Personal income tax is not paid.
• VAT is not paid.
• For property - from the cadastral value. List of property that is subject to taxation in the Tax Code.
• Land tax - yes.
• For transport - yes.
• Insurance.
• From salary - 13% for each employee.

If the income for the year exceeded 300,000 rubles, an additional 1% is paid to the Pension Fund for each employee.

An individual entrepreneur should not forget to pay taxes on his earnings and insurance. The work experience of an individual entrepreneur is protected for calculating a pension, so he must pay taxes on himself as well as on an ordinary employee.

Where and how can I pay taxes for individual entrepreneurs?

All information on payment deadlines for each type of tax must be obtained from your tax office. It is posted on the information stand. Payment of all taxes is carried out through the tax office, except for injuries - it is paid to the Social Insurance Fund.

You can pay in the following ways:

• through the bank. Payment is made on the basis of forms that are issued in the tax information window. After filling them out, you need to go to the bank and pay the payment on time. Details are indicated on the form;
• on-line. Special services have been developed that make the work of new entrepreneurs very easy. This is My business, Elba. You need to keep your own records; the program generates payments automatically. And a convenient service - reminder of payment dates for each tax. Payment - through the bank with printed receipts;
• Another online payment option is through Sberbank electronic payments. Print all receipts on the official website of the Tax Service. They are necessary because the index of each bank is entered in payment documents. Make a payment on the Sberbank website.