How much to pay per year for IP: taxes and insurance premiums, the procedure for accrual

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Before becoming an individual entrepreneur and opening a business, you should take care not only of a business plan, start-up capital, but also carefully study all the legal aspects of doing business. Every entrepreneur has an obligation to pay taxes and fees. How much per year to pay for IP? This is the main question that worries new entrepreneurs.

Taxes to be paid by IP

Before you start calculating the cost of an individual entrepreneur's expenses for taxes and fees, it is worth deciding what taxes an individual entrepreneur should pay and where. In general, the payment system can be represented as follows:

• tax paid on income received in accordance with the chosen tax regime;
• contributions transferred to the budget for employees;
• taxes levied on material assets of IP: transport and land.

It is important to determine the taxation regime correctly before opening an IP. How much to pay per year - directly depends on the taxation system. ATIn most cases, an entrepreneur must submit the relevant documents on the transition to a certain regime within a month after registration, otherwise he will automatically be obliged to pay taxes under the general system. Timely choice of tax regime will help avoid problems with regulatory authorities and save money.

Important! Tax regime - a certain procedure for calculating and paying taxes for a certain period of time. The regimes are regulated by the Tax Code of the Russian Federation and other federal laws.

Today, there are two key regimes for individual entrepreneurs: the main system and special tax regimes.

Basic taxation system: how to transfer and pay taxes

The main system (OSNO) may come into force if the IP does not independently submit a notification of the transition to one of the possible special modes. The vast majority of OSNO is used by large enterprises with high turnover, which are prohibited from using special regimes. IPs rarely stop at OSNO. This is due to the large number of taxes that need to be paid to the budget, and the complexity of accounting and tax accounting. How much does an individual entrepreneur pay taxes on OSNO per year?

Using the basic IP system, you will have to calculate and pay to the budget:

• tax on the property of a legal entity used in activities;
• personal income tax;
• VAT.

Betproperty tax is regulated by chapter 32 of the Tax Code and legislative acts of municipalities. The maximum bet is 2%. The website of the Federal Tax Service will help you find out how much to pay for an individual entrepreneur in property tax and the rate in a particular region. Individual entrepreneurs pay tax on property used by them to conduct financial and economic activities.

Value added tax is determined in accordance with Ch. 21 of the Tax Code of the Russian Federation and, depending on the object of sale (taxation), is 0%, 10% or 20%.

Personal income tax has a rate of 13% on business income (the difference between revenue and expenses).

These are mandatory taxes paid by sole proprietors. In addition to them, certain types of activities may be subject to taxes such as:

• water tax (duty arises from the consumption of underground water resources, such as mineral water);
• excise taxes (paid by manufacturers of alcohol and tobacco products; this is an indirect tax included in the cost of goods);
• land tax (paid by entrepreneurs who own land plots that are used for doing business).

Terms for filing reports and paying taxes on the OSNO

How many times a year does an individual entrepreneur pay taxes and file declarations for OSNO?

VAT tax declaration is submitted quarterly to the tax authority at the place of registration of the individual entrepreneur no later than the 25th day of each month following the reporting period (quarter). Thus, for 3 sq. 2018, individual entrepreneurs must submit a declaration no later than November 25, 2018, and so on.

VAT must be paid within 3 months after the reporting period, up to the 25th day of each of them in equal installments.

Example! The tax for the 3rd quarter amounted to 9,000 rubles. Then the individual entrepreneur must pay tax according to the scheme: October 25 - 3,000 rubles, November 25 - 3,000 rubles, December 25 - 3,000 rubles

Personal income tax, or income tax, is paid to the budget until July 15 of the year following the reporting year. There are also advance payments, they are paid quarterly by the 15th day of the month following the quarter. Personal income tax reporting: a declaration of form 3-NDFL is submitted before April 30, 4-NDFL must be submitted to the Tax Inspectorate no later than 5 working days after the end of the month in which the first revenue of the year was received.

For property tax, IP does not submit a declaration, the Federal Tax Service independently sends a notice of the need to pay tax. How much to pay per year for IP property tax? The tax office independently calculates the amount of property tax and indicates the amount in the notice. The same goes for the vehicle tax. These taxes must be paid by December 1 of the following year.

Special tax regimes: the procedure for transferring and paying taxes

Important! A special taxation regime is a special set of laws developed by the state in order to simplify the conduct of commercial activities by certain categories of citizens.

How much you need to pay per year for an individual entrepreneur who is on a special regime,depends on the chosen system. There are four special tax regimes in total:

1. STS, or simplified taxation system;
2. PSN, or patent taxation system;
3. UTII, or single tax on imputed income;
4. ESKhN, or single agricultural tax.

In order to start applying one of these tax regimes, it is necessary, after registering with the tax authorities as an individual entrepreneur, to submit an appropriate application to the tax authorities at the place of registration. Also, an application can be submitted immediately with a package of documents for registration.

Additional taxes paid by individual entrepreneurs applying special regimes:

• Property tax. Individual entrepreneurs pay property tax only if they have real estate included in the regional cadastral list of commercial real estate.
• Entrepreneurs under special regimes and from paying water tax, land tax are not exempt.

Who can't use special regimes?

The type of activity chosen by the entrepreneur also affects how much an individual entrepreneur should pay per year. Not all IPs can enjoy the privileges provided by special modes.

Not en titled to apply STS:

• entrepreneurs producing excisable goods;
• banking and insurance organizations;
• pension and investment funds, we are talking about non-state institutions;
• gaming entrepreneurs and pawnshops;
• notaries and lawyers in private practice;
• parties involved in a production sharing agreement;
• entrepreneurs using the ESHN.

Only individual entrepreneurs engaged in certain types of activities established by the Tax Code can apply the patent system. In addition, the restrictions on the application of the patent system are:

• the average number of employees of IP is more than fifteen people;
• total annual revenue over RUB 64,020;
• conducting activities of an individual entrepreneur under a simple partnership agreement, or on the basis of a property trust management agreement.

Only sole proprietors with the main activity in the form of agricultural production can apply the single agricultural tax, and only sole proprietors engaged in retail trade can apply the single tax on imputed income.

Simplified tax system

USN was designed for small companies and individual entrepreneurs. It is designed to ease not only the burden on small businesses, but also to simplify the accounting system. Individual entrepreneurs on a simplified system keep only a book of income or a book of expenses and income.

How much does an individual entrepreneur pay per year under simplified taxation? It depends on the tax rate that the individual entrepreneur chooses on his own. There are 2 types of rates that tax different objects: either income or income minus expenses.

For income, the rate is 6 percent of the sum of all income received by the entrepreneur duringconducting financial and economic activities. The object of taxation is income.

If an entrepreneur decides to apply the “income minus expenses” scheme, then all income is taxed minus the expenses of the individual entrepreneur associated with doing business. The rate in this case will be 15 percent of income. The object of taxation is "income minus expenses".

The full list of objects of taxation of the simplified tax system (income and expenses) can be found in Article 26.2 of the Tax Code.

In order to calculate how much to pay per year for IP on the simplified tax system, use simple formulas:

tax at a rate of 6%=all IP income for the quarter0.06;

tax at a rate of 15%=(all IP income - all IP expenses)0, 15.

Example 1: Income of IP Ivanova I. I. for the 3rd quarter of 2018 amounted to 288,000 rubles. The individual entrepreneur must pay 17,280 rubles to the budget. (288,0000.06).

Example 2: Income of IP Sidorova S. S. for the 2nd quarter of 2018 amounted to 415,000 rubles, and expenses 301,000 rubles. Then the individual entrepreneur is obliged to pay 17,100 rubles to the budget. ((415,000 – 301,000)0, 15).

Important: if the tax amount is less than 1% of the income, then the individual entrepreneur must pay a minimum tax of 1% of the income. For example, if the income of IP Petrov P. P. is 191,000 rubles, and the expenses are 190,000 rubles, then the tax amount should be 150 rubles. ((191,000 rubles - 190,000 rubles)0.15). We calculate the minimum tax equal to 1% of income. Minimum tax=1,910 rubles. (191,0001%). This is more than 150 rubles. tax calculated at the rate of 15%. Therefore, IPpays a minimum tax of RUB 1,910

STS is a replacement for three other taxes: property tax, value added tax and personal income tax. Therefore, USN payers are exempted from the obligation to pay these taxes and submit their declarations to the tax service. Personal income tax declarations should be submitted only if there are employees hired under employment contracts, from whose income there were deductions to funds.

The declaration is submitted only once a year until April 30 of the year after the reporting year. Payment is made in advance installments quarterly.

Patent tax system

The system is popular among entrepreneurs for obvious reasons: there is no need to maintain voluminous accounting documentation, the amount of contributions is fixed, the use of PSN removes the payment of property tax, personal income tax and VAT from individual entrepreneurs.

How much should I pay for IP per year on a patent? It depends on the type of activity. You can find out the exact cost of a patent on the website of the Federal Tax Service. In order to find out the amount, you need to specify the OKVED code, region and patent period. The automatic system independently calculates the cost and suggests the due date for payment.

From paying contributions to funds such as the Social Insurance Fund, the patent system does not exempt.

Single tax on imputed income

UTII can only be applied to certain types of activities specified in Ch. 26.3 of the Tax Code of the Russian Federation. The object of taxation is the income from this activity. UTII is applied voluntarily and requires the entrepreneur to keep separate accounting records for UTII and the mainthe taxation system. In order to find out how much an individual entrepreneur pays taxes per year, the formula is applied to UTII:

UTII=DBFPKo1Ko2, where

DB - basic income, determined by the type of activity;

FI is a physical indicator, which can be the area of trade premises or the number of employees;

Ko1 is a deflator that is set for a year by federal authorities; in 2018 it is 1,868;

Кo2 - correction factor depending on the type of activity; its value is determined by local authorities.

Single agricultural tax

The single agricultural tax (ESKhN) has the right to apply individual entrepreneurs who are producers of agricultural products and goods.

The object of taxation of the ESHN is income reduced by expenses. The highest tax rate is 6%. Regional authorities may lower the rate.

In order to determine how much to pay per year for IP, the formula for calculating the ESHN is used:

ESHN=(income - expenses) x 6%.

The tax period is a year. Advance payments for IP tax are paid for half a year (until July 25). The rest of the tax must be paid by March 31 of the following year, along with the filing of the declaration.

Insurance contributions of individual entrepreneurs without employees

IP pay insurance premiums for themselves. Without workers, they have to pay fixed amounts for he alth and pension insurance for themselves.

How much IP to pay per year to the FIU? Amount in 2018is equal to 26,545 rubles.

You need to transfer 5,840 rubles for he alth insurance.

The deadline for transferring contributions to the OPS and CHI is until December 31 of the current year.

If the individual entrepreneur's income for the year exceeded 300,000 rubles, then it is necessary to calculate and pay to the budget an additional 1% of the income on top of the amount of fixed contributions. Reporting on these contributions is not submitted, but the amounts paid can be taken into account in the expenses of the entrepreneur. The additional contribution is transferred no later than April 1 of the following year.

Employee contributions

IP is obliged to transfer contributions for employees:

• 22% of payments to an employee - this is the amount indicating how much IP to pay in the PF; a decent figure accumulates per year;
• on he alth insurance IP transfers 5, 1% of payments;
• 2, 9% contributes IP to social insurance;
• contributions for injuries vary within the range of 0.2-8.5% and depend on the hazard class of the activity in which employees are engaged.

In addition, the entrepreneur must pay personal income tax 13% of the employee's income and submit declarations 6-personal income tax (quarterly) and 2-personal income tax (annually).

IP without income

How much to pay per year IP without income? Often there are situations when a person opens an IP, but does not conduct activities. This does not mean at all that he should not pay taxes and contributions.

• STS: an entrepreneur on the STS without income does not pay anything to the budget.
• Contributions to compulsory medical insurance and compulsory he alth insurance: if an individual entrepreneur does not have employees, then he must transfer contributions to compulsory medical insurance and compulsory he alth insurance for himself.
• personal income tax:paid only if there is income (in this case, no).
• Employee Contributions: If there were employee benefits, they should all be paid in full for each full-time employee.