Taxation of individual entrepreneurs without employees. What taxes does a simplified individual entrepreneur pay? Taxes for individual entrepreneurs without employees

Entrepreneurs operating under the simplified taxation system (individual entrepreneurs with simplified tax system) are divided into two categories:

hiring workers for their business;
not using hired labor.

Taxation and reporting for both categories are different. If you are interested in what taxes an individual entrepreneur pays under the simplified tax system in 2019 without employees, read our article.

Tax objects and tax rates

Individual entrepreneurs, without involving employees, make only three types of payments:

single tax on income received;
contribution to compulsory pension insurance (OPI);
contribution to compulsory health insurance (CHI).

The objects of taxation under the simplified tax system can be income or the difference between income and expenses. The entrepreneur himself decides which option to choose, but the legislation gives him the right to change the objects of taxation only once a year. To do this, you must submit an application to your tax office no later than December 31 of the current year in order to work in a new way from the first day of next year.

Example 1. Serkin P.I. worked in 2018 at . After analyzing the further development of the business, he decided to take into account the expenses incurred, since they constitute a significant share of revenue. At the beginning of December 2018, Pyotr Ivanovich reported his choice to the local tax office. From January 1, 2019, Serkin has the opportunity to work and report under the taxation object Income minus expenses. For him, this method is more profitable.

Table 1. Tax rates on the simplified tax system

Standard tax rates are approved at the federal level, but legislation gives the regions the right to reduce their amounts, as indicated in the table. Entrepreneurs need to check with the local tax office exactly what the rate is in a given region. Thus, the tax legislation of the Rostov region approved tax rates for certain categories of individual entrepreneurs with the simplified tax system in the amount of 10 percent. There are also a number of benefits approved by the authorities of the constituent entities of the Federation for small and medium-sized businesses. The businessman will be told about this at the tax office where he is registered.

Tax and reporting periods

The tax period under the simplified system is a calendar year. This means that all activities of an entrepreneur, his income and expenses are taken into account from the first day of the year in January until the last day in December.

However, in addition to the tax period, there are reporting periods, based on the results of which the individual entrepreneur must calculate and pay part of the tax in the form of advance payments. The deadlines for reporting periods on the simplified tax system are established by the Tax Code of the Russian Federation:

first quarter (January to March);
half a year (from January to July);
9 months (from January to September).

If there was no income at the end of the reporting periods, then there will be no advance payment due. For individual entrepreneurs working without hired labor, it is possible to reduce advance payments for the single tax through contributions for themselves.

Compulsory insurance payments

Individual entrepreneurs running their business without employees make mandatory fixed payments for their insurance or contributions for themselves. The amounts are approved in advance by the Tax Code for several years. In 2019, individual entrepreneurs must pay for themselves:

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

In total, for the full year 2019, the entrepreneur must pay at least 36,238 rubles for himself in the form of mandatory insurance contributions.

If an individual entrepreneur with the simplified tax system is registered during the year and does not work from January 1, then when calculating fixed payments, the actual number of months is taken, and the days of an incomplete month are also taken into account. The same applies when liquidating a business: calculations are carried out up to and including the month in which the individual entrepreneur is excluded from the state register. All these calculations apply to entrepreneurs whose income for a calendar year did not exceed three hundred thousand rubles. For every ruble above this income, an individual entrepreneur pays an additional 1%.

Fixed contributions can be transferred once at any time, it is only important to do this before the last day of the current year. It is more rational to make payments quarterly:

until March 31;
until June 30;
until September 30;
final payment – no later than December 31st.

In this case, the entrepreneur can immediately deduct the contributions paid for himself during the quarter from the advance payment, rather than request a refund or credit for the overpaid tax at the end of the year. As for the additional 1% on income over 300,000 rubles, it can be paid until July 1 of the next year.

When transferring insurance payments to an individual entrepreneur, one must remember that the payment of contributions is now controlled by the Federal Tax Service, and not by the funds. This means that when generating payment documents, you must indicate the details of your inspection, and not the Pension Fund of the Russian Federation, as before.

Tax payments

If insurance payments are allowed to be made once a year, then individual entrepreneur taxes must be paid strictly according to reporting periods, that is, quarterly. Advance payments are made within the following terms:

for the first quarter - no later than April 25;
for half a year - until July 25;
9 months before October 25th.

The total amount is transferred to the budget no later than April 30 of the following year, before submitting the tax return.

Example 2. Individual entrepreneur Solntsev A.A. received income in the amount of 1,800,000 rubles for the reporting year. It works according to the simplified tax system Income, and does not hire workers. During 2019, they paid contributions for themselves:

for compulsory pension insurance – 29,354 rubles;
for compulsory health insurance – 6,884 rubles.

The single tax for such an annual income was 108 thousand rubles (1,800,000 * 6%). However, taking into account that an entrepreneur has the right to reduce the tax payable at the expense of contributions paid for himself, the total tax payments for the year amounted to 108,000 - 36,238 = 71,762 rubles.

An additional contribution to pension insurance (1% of income over 300,000 rubles), equal to 15,000 rubles, will be paid by the entrepreneur later, because it is allowed to be paid before July 1 of the next year. Accordingly, this contribution can only be taken into account when calculating tax payments for 2020.

Tax reporting

We will look at what kind of reporting an individual entrepreneur submits to the simplified tax system without employees in 2019 in this section. Above, we have already drawn your attention to the fact that the tax and reporting periods in the simplified system are different. However, although advance payments must be made at the end of each reporting period, there is no need to submit any reports once a quarter.

Entrepreneurs working on a simplified taxation system and not using hired labor submit a minimum of reporting to the tax office - one annual return under the simplified tax system. There are no reports on personal contributions for individual entrepreneurs without employees.

There are several ways to submit an annual return:

When visiting the tax office in person. The advantage of this method is that when an inspector checks the declaration, mistakes can be immediately identified and identified. You can correct them immediately and submit the report again. Disadvantage: loss of time, possible queues at the tax office, especially during the peak reporting period.
By post. With this method, the declaration must be sent in advance, since there will be no time left to correct possible errors. An inventory must be included in the parcel.
Electronically. There are step-by-step instructions on the Internet for filling out declarations electronically. This method is fast and reliable, but the sender must obtain a personal electronic signature, without which the tax service will not accept the report.

The declaration must be submitted no later than April 30 of the following year. Violation of the deadlines for submitting the report entails penalties:

a fine of one thousand rubles if the deadline for submitting the declaration is missed, but the tax itself is transferred on time and in full.
If the deadline for submitting the report is violated and the tax is not paid on time, the violator will pay 5 percent of the amount of the tax not paid on time for each month of delay. The amount of this fine can range from 1 thousand rubles, but not more than 30 percent of the debt amount.

Example 3. Entrepreneur A.D. Perov transferred the balance of the individual entrepreneur’s tax for 2018 in the amount of 36,000 rubles at the end of June 2019. Immediately after that I submitted my tax return. Perov had no valid reasons to exempt him from punishment for failure to report. For violating the deadlines for transferring taxes and filing returns, Perov was assessed a fine:
for failure to submit a declaration on time - 1,000 rubles.
for late payment: May 2019 - 1,800 rubles (36,000 * 0.05); June 2019 - 1,800 rubles (36,000 * 0.05).

Since the total amount of the fine does not exceed 30 percent of the debt (1,000 + 1,800 + 1,800 = (4,600:36,000) * 100 = 12.7%), this fine will be presented in full to the entrepreneur A.D. Perov. for tax violations.

You can pay taxes either in cash or by non-cash payment by opening a bank account. We found a profitable offer from Alfa Bank, which is just right for beginning individual entrepreneurs. For all users of the 1C-Start website, there is a special offer: free opening of a current account, maintenance for 490 rubles per month and much more. You can view the offer.

In order to conduct commercial activities with maximum efficiency, each individual entrepreneur chooses the optimal tax regime, which in turn determines which individual entrepreneur taxes are payable. The choice will depend not only on the specifics and scale of the businessman’s activities, but also on what prospects the businessman sees in front of him.

Let's consider the taxation of individual entrepreneurs in 2017, as well as what obligations arise to entrepreneurs depending on the regime applied.

IP in special modes

Most often, businessmen choose special regimes for work, characterized by a low tax burden and ease of calculation. Among the special modes are the following:

(only for agricultural producers);
Patent taxation system.

Each of these regimes is good in its own way, since it is the basis for freeing a businessman from paying a series of labor-intensive and costly fiscal payments. Let's consider the features of using the simplified tax system, PSN and UTII in 2017, changes, and latest news in more detail.

Business on UTII

“Imputement” is one of the basic special modes, which is characterized by payment calculation based on the basic profitability established for each possible type of activity. The application is enshrined in Chapter 26.3 of the Tax Code of the Russian Federation.

For entrepreneurs working on UTII in 2017 (changes, the latest news will be discussed later), an exemption from paying a number of taxes is provided, such as:

VAT (except for import transactions);
Property tax;
Income tax.

It is permissible to apply UTII only in relation to certain types of activities, the list of which is fixed by legal norms, in particular Art. 346.26 Tax Code of the Russian Federation. These include:

Providing veterinary and household services;
Car repair and maintenance;
Transportation of goods and passengers;
Retail;
Public catering;
Distribution and placement of outdoor advertising.

The full list of permitted activities can be found in clause 2 of Article 346.26 of the Tax Code of the Russian Federation.

Important changes regarding UTII in 2017 and recent news are related to the application of a new list of household services. This requirement was established by Government Order No. 2496-r dated November 24, 2016. In addition to the strictly regulated list of activities, Chapter 26.3 of the Tax Code of the Russian Federation defines restrictions on the use of this special regime. As a result, an entrepreneur does not have the right to work for UTII if:

It is among the country's largest payers;
The number of personnel exceeds 100 people;
The specifics are related to simple partnership agreements;
A single regime is applied for agricultural producers ();
Payment of a trade tax has been introduced in the territory of operation;
The specifics are related to the rental of gas and petrol stations.

Individual entrepreneur taxes on UTII are calculated using the following formula: UTII = Basic profitability * Physical indicator * K1 * * 15%.

The basic profitability and physical indicator are established separately for each permissible type of activity and are prescribed in Art. 346.29 Tax Code of the Russian Federation. So, if an individual entrepreneur is engaged in the provision of veterinary services, his FP will be the number of employees (including individual entrepreneurs), and the DB will be equal to 7,500 rubles for one month.

Let's look at the calculation using an example.

Example 1

IP Vasnetsov provides car repair services. In addition to the entrepreneur, he has one hired employee. The K1 coefficient in 2017 remained unchanged and equal to 1.798. The K2 indicator in the region is set at 0.6. You can calculate the payment amount as follows:
FP in this case is the number of employees;
DB is 12,000 rubles;
UTII = 12,000 rub. * 3 months * 2 employees * 1,798 * 0.6 * 15% = 11,651.04 rubles. - amount for the quarter.

At the same time, the entrepreneur has the opportunity to reduce the amount payable if he paid insurance premiums during the quarter.
It is advisable to work on “imputation” for entrepreneurs who have already reached a certain level of financial income, since they should pay to the treasury regardless of whether they received a solid profit or were not even able to cover their expenses.

Entrepreneur on the simplified tax system

Businessmen on the general system are payers of all mandatory taxes, such as value added tax, income tax and property tax. Also, if there are appropriate grounds, it may be necessary to pay additional fees, such as transport, water and other taxes. Taxation of individual entrepreneurs in 2017 allows for both the use of special regimes and. To summarize, we note that individual entrepreneur taxes mainly depend on which system is used.

Good afternoon, dear readers.

Not long ago, an article appeared on our website about what kind of reporting an individual entrepreneur submits to the simplified tax system without employees in 2017 (). Now let’s look in more detail at the question of what taxes and contributions an individual entrepreneur without employees will pay in 2017.

For clarity, consider a specific case:

IP on simplified tax system 6%
No and there were no employees
The individual entrepreneur operated throughout 2017 (that is, from 01/01/2017 to 12/31/2017).

Let's start with the fact that in this case the individual entrepreneur is obliged to make mandatory insurance contributions for pension and health insurance

For the full year 2017 these payments will be:

3. Total for 2017 = 27,990 rubles

These fees can be paid immediately, but most individual entrepreneurs prefer to pay these fees quarterly with the following deadlines:

for the 1st quarter of 2017: from 01/01/2017 to 03/31/2017
For the 2nd quarter of 2017: from 04/01/2017 to 06/30/2017
For the 3rd quarter of 2017: from 04/01/2017 to 09/30/2017
For the 4th quarter of 2017: from 10/01/2017 to 12/31/2017

But the main thing to remember is that these fees must be paid strictly before December 31, 2017.

If the annual income of an individual entrepreneur is more than 300,000 rubles per year

In addition, if an individual entrepreneur received an income of more than 300,000 rubles per year, then he is obliged to pay an additional contribution to pension insurance in the amount of 1% of the amount exceeding 300,000 rubles per year.

For example:

An individual entrepreneur using the simplified tax system of 6% without employees received an income of 1,500,000 rubles for the entire 2017.

This means that in addition to mandatory insurance contributions:

1. Mandatory contribution to pension insurance: 23,400 rubles.

2. Mandatory health insurance premium: 4590 rubles

Our individual entrepreneur must additionally pay:

(1,500,000 – 300,000)X1%=12,000 rubles.

If the individual entrepreneur received less than 300,000 rubles in income per year, then he only pays mandatory insurance premiums:

1. Mandatory contribution to pension insurance: 23,400 rubles.

2. Mandatory health insurance premium: 4590 rubles

But this is only a brief description of the situation with individual entrepreneur contributions, and we recommend that you familiarize yourself with additional options on the topic of mandatory individual entrepreneur contributions, since there are many other subtleties and nuances that you also need to know.

Be sure to read them:

Tax according to the simplified tax system

Also, the individual entrepreneur from our example pays tax according to the simplified tax system in the amount of 6% of all income. Expenses are not taken into account.

Let’s continue our study using the example of an individual entrepreneur who earned 1,500,000 rubles a year.

1,500,000 X 6% = 90,000 rubles per year.

But that’s not all, an individual entrepreneur using the simplified tax system “income” can fully deduct contributions for compulsory health and pension insurance from this tax, provided that they were paid strictly until December 31, 2017.

90,000 – 27,990 = 62,000 tax according to the simplified tax system for 2017, taking into account deductions for mandatory insurance contributions made in 2017.

One important point:

The reader may rightly ask: “Is it possible to deduct from tax under the simplified tax system an additional contribution in the amount of 1% of the amount exceeding 300,000 rubles per year? How to take into account 12,000 from your example?”

Yes, you can deduct this additional contribution from the tax according to the simplified tax system. True, there is one nuance here.

If you paid 1% during 2017, then it can only be deducted from the tax according to the simplified tax system for 2017. This is done by many individual entrepreneurs who do not wait until the end of the calendar year.
If you pay 1% after the end of 2017, then this contribution can be deducted from the tax under the simplified tax system for 2018. It is very important! By the way, this payment will need to be paid in full before April 1, 2018.

And one more important point

Tax according to the simplified tax system is paid throughout the year, with strictly established deadlines:

For the first quarter from April 1 to April 25, 2017
For 6 months from July 1 to July 25, 2017
For 9 months from October 1 to October 25, 2017
For 12 months from January 1 to April 30, 2018, before submitting a tax return under the simplified tax system.

That is, you cannot pay tax under the simplified tax system once at the end of the year. It is imperative to comply with the deadlines for advance payments under the simplified tax system, which are given above.

Also, many questions arise for individual entrepreneurs who make tax deductions from the tax under the simplified tax system for mandatory insurance contributions, which we will consider in our future articles.

Subscribe to the site news at the end of this article so as not to miss new articles and training materials for individual entrepreneurs.

Other taxes for individual entrepreneurs

In addition to the tax under the simplified tax system, an individual entrepreneur may pay other taxes that arise from certain types of activities.

For example:

Water tax
Mineral extraction tax
Transport tax. By the way, please note that payers to the Platon system have the right to reduce it,
Property tax
Land tax
And so on…

The full list can be studied on the official website of the Federal Tax Service: https://www.nalog.ru/rn77/ip/#t2

Click to enlarge

Despite the fact that 2016 is close to completion, not all changes to tax legislation that will come into force on January 1 are yet known. Some bills may be considered in the near future.

At the moment it is known that the changes may affect:

Self-employed citizens.

In September, the president took the initiative to reduce the tax burden on self-employed citizens. However, it is impossible to say exactly what this means. The initial initiative to completely exempt them from taxes and social contributions looks somewhat dubious against the background of the discussion of the possible introduction of a tax on parasitism. It is also not clear whether individual entrepreneurs will fall into this category.

Contributions to the Pension Fund.

In 2017, contributions to social funds (PFR, FFOMS, Social Insurance Fund) will be under the control of the Federal Tax Service.

It is not yet possible to say how serious the changes to the payment mechanism will be, whether control will be tightened, and how this will affect individual entrepreneurs. We can only predict that there will be a slight confusion with payment in January next year. You can also confidently predict an increase in the workload of tax employees, which may negatively affect the speed of their work.

Of course, if an individual entrepreneur keeps his accounting records in paid licensed programs, then he will quickly learn about all the changes, but a notice from government agencies may not arrive or may arrive late. To avoid the unpleasant consequences of changes to legislation, it would be optimal to introduce a certain grace period, during which there will be no sanctions for late payments. This was done in part by moving the reporting deadline to the 30th of the month following the reporting period.

It is possible that the schemes for calculating contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund will change

These changes have nothing to do with the transfer of payments to the Federal Tax Service; they were announced a long time ago. Until 2020, it is planned to gradually increase contributions for the entrepreneur himself, but it is not yet known whether this will be limited to only an increase due to an increase in the minimum wage or whether the calculation scheme will change.

In 2016, individual entrepreneurs must pay the following personal mandatory contributions:

In the Pension Fund: 6204 (minimum wage) * 26% (pension contribution rate) * 12 months = 19356.48 rubles.
In FFOMS: 6204 (minimum wage) * 5.1% (insurance contribution rate) * 12 months = 3796.85 rubles.

The total amount of contributions is: RUB 23,153.33.

Additionally, the entrepreneur is required to pay 1% of the amount of income exceeding 300 thousand rubles. per year, but not more than 154,852 rubles.

The Ministry of Finance has already prepared a bill containing the following changes:

Introduces instead of a fixed fee of 1% on income above 300 thousand rubles. an increasing coefficient, which in 2017 will be equal to 1.2, then - 1.4, and in 2021 - 2.
Increases the size of the contribution to the Federal Compulsory Compulsory Medical Insurance Fund; its rate will depend on the expenditures of regional budgets on unemployed persons.

Another change will be an increase in payments to social funds, however, it is not associated with changes in legislation, but with an increase in the minimum wage. In 2017, the contribution to the Pension Fund will be 7500*26*12 = 23400, and to the FFOMS = 7500*5.1%*12 = 4590 rubles. Total amount of payments = 27990 rub.

Still, you shouldn’t be too afraid of the changes, since they have not yet been approved, but are only a draft law. If promises not to increase the burden on small businesses are kept, then there may be no changes at all, or they will be softened.

Changing the restrictions of the simplified tax system

From the first day of 2017, individual entrepreneurs who fall within the following limits are allowed to use the simplified tax system:

annual income does not exceed 120 million rubles, and this level will remain until 2020, whereas previously it was multiplied annually by the deflator;
the number of employees of the enterprise does not exceed 100 people;
the total value of the entrepreneur’s property is not more than 150 million rubles.

Thanks to these changes, the number of entrepreneurs using the simplified tax system will increase significantly.

The main news here is the extension of the validity period of this tax system until 2021, whereas previously they wanted to limit it to the beginning of 2018. The declaration form will also change slightly, and it will be possible to deduct insurance contributions regardless of the number of employees.

Box office

This law has already been adopted, so it should be taken as seriously as possible. So, from February 1, all registered cash registers must comply with the new model; for existing cash registers, the transition to the new standard must be carried out before July 1, 2017. For individual entrepreneurs using PSN or UTII, they will also need to use cash registers, but the deadline for their introduction is set for July 1, 2018.

Strict reporting forms

In fact, in 2017 there will be no changes in this category, but since from July 1, 2018 they will be completely required to be converted into electronic form, you should prepare for this now.

Hello, dear readers! In this article you will learn what taxes an individual entrepreneur pays under different taxation systems. The article will be useful for beginning entrepreneurs to understand that there is nothing wrong with running a business legally and taxes in Russia are acceptable. So, let's begin.

By the way, businessmen have long been accustomed to solving questions of this nature and many others. service, try it to minimize risks and save time.

What taxes does an individual entrepreneur need to pay?

To determine what taxes an individual entrepreneur must pay to the budget and how to calculate them, you need to know what taxation system he uses. In general, the list of taxes looks like this:

— income tax according to the chosen taxation scheme;

— transport and land taxes (provided that you use vehicles or a plot of land in your business);

- insurance premiums.

Income tax is paid based on what kind of activity you conduct and what tax system you prefer. Let's look at the main options.

IP in general mode

If you remain in the general taxation regime and do not use the special regime, you must pay all taxes corresponding to the main tax regime. The general regime for individual entrepreneurs does not exclude the payment of some taxes as under simplified regimes, so the following will have to be transferred to the state budget:

— Personal income tax (in the form of 13% on income received from business);

— VAT (at a rate of 18% or another rate in cases established in the Tax Code);

Plus, an individual entrepreneur must pay three more taxes depending on the conditions of your business: on property; land; transport.

Naturally, they are paid only when the entrepreneur needs these vehicles, land or property to run his business.

Individual Entrepreneur on Simplified Tax Code (USN)

A simplified individual entrepreneur must pay tax according to the simplified tax system at the appropriate rate depending on the tax base:

— 6% of the amount of income;

— 15% from the difference “income minus expenses.”

The simplified tax system gives an individual entrepreneur an exemption from paying personal income tax and VAT, but property tax, which is calculated from the cadastral value, must already be paid.

Individual entrepreneur on imputation (UTII) or patent

An imputed individual entrepreneur must pay tax at a rate of 15% of imputed income. This income, in turn, is equal to the potential amount of revenue of the individual entrepreneur for a specific activity. It is calculated like this:

VP = Basic profitability x Physical indicator x K1 x K2

The basic income values necessary for calculating tax amounts and the performance indicators accepted for calculation for specific activities falling under the use of UTII are given in the Tax Code. The amounts of basic income are indicated in rubles in a monthly amount. Special indicators are the physical characteristics of an individual entrepreneur’s business, depending on the type of activity. Among them can be used: the area of the sales floor, the number of vehicles, the number of seats or simply the number of employees. To determine the amount of imputed income for your activities, you need to find these indicators in the table given in the Tax Code.

Coefficient K1 is the value of the deflator, established for a period of one year.

Coefficient K2 is an adjustment coefficient for basic profitability, set at the regional level depending on business conditions.

If the activity of an individual entrepreneur is suitable for patent taxation, then he pays the patent amount. This amount is calculated as 6% of the amount of possible annual income from his type of activity. The amount of possible annual income for each type of activity is established at the regional level in the form of approval by law.

Individual entrepreneurs using taxation under UTII or a patent do not pay personal income tax, VAT plus property tax, with the exception of property for which the tax is calculated from the cadastral value. But taxes on transport and land are paid in the same way as under the simplified tax system or OSNO.

Important: Individual entrepreneurs need to take into account that the tax under the simplified or general regime is calculated based on the actual amounts of income. It turns out that if the individual entrepreneur did not conduct his business and did not receive income, then there is no need to pay tax.

With UTII and a patent, the tax is calculated based on the amount of possible income; accordingly, these taxes will have to be paid even when the individual entrepreneur does not conduct his business and has no income during this period.

Salary taxes and insurance contributions

An individual entrepreneur receives the status of a tax agent if he hires employees. In this case, he must transfer personal income tax to the budget from their wages in the amount of 13%. Plus, the individual entrepreneur must transfer insurance premiums to his employees according to the current approved rates.

If an individual entrepreneur works alone and has no employees, then he is obliged to pay insurance premiums for himself. These amounts are fixed by law. They are required to be paid and do not change depending on whether the individual entrepreneur conducts his business or not.

For 2017 the following amounts were recorded:

To pay insurance premiums for pension insurance 23,400 rubles per year;

To pay insurance premiums for health insurance 4,590 rubles per year.

These amounts apply to all individual entrepreneurs and are not recalculated depending on their annualized revenue. As a result, you need to transfer 27,990 rubles to the funds at a time or in four amounts - once a quarter, but strictly before the end of the current year.

If the annual income of an individual entrepreneur exceeds the amount of 300 thousand rubles, then an additional amount of 1% of the excess amount must be paid to the Pension Fund.

Example: you are an individual entrepreneur, you earned 600 thousand rubles in a year.

By the end of the year, you must transfer insurance premiums for the relevant types of insurance: 23,400 rubles and 4,590 rubles. In addition, before the end of the first quarter of the year following the reporting one, an additional payment must be made to the Pension Fund:

(600 – 300) x 0.01 = 3 thousand rubles.

As a result, your contributions to pension insurance at the end of the year will total 23,400 + 3,000 = 26,400 rubles. and 4,590 rub. - for health insurance.

In this case, a limit is set on the possible amount of pension contributions; in 2017 it is equal to the minimum wage x 8 x 12 x 26% = 187,200 rubles.

Example: your income for the year is 20 million rubles.

You paid 23,400 rubles. for pension insurance and 4,590 rubles. for health insurance. The additional payment of 1% should be equal to:

(20,000 – 300) x 0.01% = 197 thousand rubles.

But you should not pay pension contributions more than RUB 187,200.

As a result, 23,400 rubles. you have already paid, so you additionally need to transfer by the end of the 1st quarter of next year to the Pension Fund:

187,200 – 23,400 = 163,800 rubles.

Insurance premiums can be taken into account when calculating tax. From the initial calculated amount of individual entrepreneur tax on the simplified tax system 6% or UTII, subtracts:

- the full amount of insurance premiums for himself - if he does not hire employees and works alone;

- the amount of insurance premiums for his employees, but not more than 50% of the initially calculated tax amount - if he hires employees.

If an individual entrepreneur uses the simplified tax system of 15% or OSNO, then he has the right to take insurance premiums into account as part of his expenses. Under the patent system, these contributions cannot reduce tax.

Pivot table

Tax	IP on OSNO	IP on the simplified tax system	Individual entrepreneur on UTII	IP on a patent
Personal income tax	Pays (Article 227 of the Tax Code of the Russian Federation)	Released (Article 346.11 of the Tax Code of the Russian Federation)	Released (Article 346.26 of the Tax Code of the Russian Federation)	Released (Article 346.43 of the Tax Code of the Russian Federation)
VAT	Pays according to the general procedure (Chapter 21 of the Tax Code of the Russian Federation)	VAT according to Art. 174.1 Tax Code of the Russian Federation;	Exempt, except for the following cases: - import of goods into the territory of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with VAT allocation.	Exempt, except for the following cases: - import of goods into the territory of the Russian Federation; VAT according to Art. 174.1 Tax Code of the Russian Federation; Situations under Art. 161 of the Tax Code of the Russian Federation (as a tax agent); In case of erroneous issuance of an invoice with VAT allocation.
simplified tax system	Do not pay	Pays in accordance with the selected tax base (Chapter 26.2 of the Tax Code of the Russian Federation)	Do not pay	Do not pay
UTII	Do not pay	Do not pay	Pays in accordance with the basic profitability and physical indicators by type of activity (Chapter 26.3 of the Tax Code of the Russian Federation)	Do not pay
Patent	Do not pay	Do not pay	Do not pay	Pays in accordance with the amount of possible income (Chapter 26.5 of the Tax Code of the Russian Federation)
Property tax for individuals	Pays for property used in business activities	Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.11 of the Tax Code of the Russian Federation)	Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.26 of the Tax Code of the Russian Federation)	Exempt, with the exception of the tax paid in respect of real estate objects, the tax base for which is determined as their cadastral value (Article 346.43 of the Tax Code of the Russian Federation)

Tax	IP on simplified tax system, UTII, OSNO, PSN (Patent)
Transport tax	Pays if there are vehicles based on a notification from the tax authority
Land tax	Pays if there is a plot of land on the right of ownership or the right of permanent use. For 2014, he prepares a declaration on his own; from 2015, he pays tax based on a notification from the tax authority
Insurance premiums for yourself	Pays contributions for oneself in a fixed amount until December 31 of the current year
Personal income tax for employees	If there are employees, acts as a tax agent: withholds and transfers personal income tax amounts from employees’ wages to the budget
Insurance premiums for employees	If there are employees, pays tax contributions for each employee based on the approved tariff rates

Conclusion

So you found out what taxes an individual entrepreneur pays. If you have questions, ask in the comments! Also, expect new articles from Daria, in which she will tell you the intricacies of taxation systems, how to report on taxes for individual entrepreneurs, where to go, how to fill out, how much to pay, etc.