Submitting reports for individual entrepreneurs without employees - what and when to submit

Hello! In this article we will talk about paying taxes and filing reports for individual entrepreneurs without employees in all taxation systems for 2021.

Today you will learn:

1. What taxes will individual entrepreneurs without employees pay?
2. How much are mandatory contributions?
3. How to report to the tax authorities.

Content

• How taxpayers replenish the budget
• Contributions for yourself
• We report to the state
• Individual entrepreneur on OSNO without employees
• Taxes for individual entrepreneurs on the simplified tax system without employees
• Individual entrepreneur reporting on UTII without employees
• Individual entrepreneur on the Unified Agricultural Tax without employees
• Reporting of individual entrepreneurs on a Patent (PSN) without employees

Important! Use our tax calendar. There you can always see all types of reporting and taxes that you need to submit.

How taxpayers replenish the budget

When opening your own business, you must decide for yourself whether you will have hired staff. Usually, at first, entrepreneurs try to do large amounts of work on their own, without hiring an assistant for this. Also, the first months of activity do not always bring significant income, which does not allow hiring workers.

We will talk about those individual entrepreneurs who work without employees. The absence of people on staff does not exempt such figures from paying funds to the budget. The tax burden falls equally on the shoulders of any individual entrepreneur, and it depends on the chosen taxation system.

The general tax system called OSNO has the highest tariffs, and therefore is used by individual entrepreneurs. It is rare to find her among individual entrepreneurs without employees.

However, in practice, OSNO is automatically assigned to any entrepreneur upon registration. And if for some reason you did not write an application to use a different fee system, you will pay taxes according to OSNO.

These include:

• VAT (there are three rates equal to 0, 10 or 20%);
• Property tax (from 2021 in some regions it is calculated according to the cadastral value, and not the inventory value, as was previously);
• Personal income tax as an income tax.

The leader among tax systems is the simplified tax system.

If your state does not have employees, then you only need to pay one tax:

• In the amount of 6% of revenue (and all income of the enterprise is taken into account here);
• In the amount of 15% of the difference between income and expenses.

One of the frequently used taxes is UTII. The individual entrepreneur who uses it pays 15% of the basic income multiplied by special coefficients.

Individual entrepreneurs engaged in the field of agricultural products pay the Unified Agricultural Tax. It is calculated at 6% of the difference between the income and expenses incurred by the entrepreneur.

A relatively new area for entrepreneurs is working with a patent (PSN). Here a single tax is paid in the amount of 6% of potential income from activities in the region.

Local authorities can change the tax rate down to 0%. These are the so-called tax holidays, which give the right not to pay funds to the budget in the first two years after registration of an individual entrepreneur.

In addition to the listed rates, individual entrepreneurs pay additional tax payments depending on the type of activity. For example, transport tax must be paid if the company uses a car for commercial purposes, you pay land tax when using the site, and so on. These fees do not depend on the current tax system and are applied in conjunction with any of them.

If an individual entrepreneur does not have employees, then he does not need to pay personal income tax in the amount of 13% for hired workers. This tax is not paid for yourself. Pension contributions are made through mandatory contributions. The latter will be discussed further.

Contributions for yourself

Without employees, you are still required to make contributions to insurance funds. In this case, the payment is transferred only for the owner of the individual entrepreneur.

It is necessary to transfer money to the pension and health insurance fund. Contributions to the Social Insurance Fund are voluntary, and therefore their use among individual entrepreneurs without employees is sporadic.

Previously, payments were made directly to extra-budgetary funds. Since 2017, there have been changes that have made the tax office an intermediary in such calculations. Now her accounts accumulate not only tax revenues, but also mandatory insurance contributions. This simplified control over taxpayers by government agencies.

Since 2021, contributions to the pension and health insurance fund have become fixed, regardless of the minimum wage. This was done in the interests of entrepreneurs and in order to reduce the tax burden.

Their amount became equal to 36,238 rubles, including: 29,354 rubles paid for contributions to pension insurance and 6,884 rubles for medical insurance.

However, these are not final calculations. If at the end of the year the entrepreneur’s profit amount is more than 300,000 rubles, then 1% of the difference between the actual profit and 300,000 rubles is additionally paid to the pension fund. For example, your income for the year amounted to 485,000 rubles. In addition to 36,238 rubles, you will also pay (485,000 - 300,000) * 1% = 1,850 rubles.

Contributions of individual entrepreneurs without employees are subject to mandatory payment along with taxes. Every entrepreneur is obliged to transfer funds to insurance funds, regardless of whether he has made a profit or whether the individual entrepreneur operates only according to documents.

A fixed payment of 36,238 rubles must be made for 2021 by December 31, 2021. Payment of 1% for income over 300,000 rubles must be made before July 1, 2021.

There is also a maximum limit for funds that can be contributed to insurance funds. This amount is calculated as follows: 8 * 29,354 * 12 * 26% . Where 29,354 is a fixed amount deducted for pension insurance. The limit on the amount of contributions for 2021 will be 234,832 rubles. This amount includes both the fixed part and the percentage excess from income of more than 300 thousand rubles.

We report to the state

The activities of any entrepreneur are impossible without various calculations and correlation of income with expenses. You must declare your taxes and contributions to the appropriate authorities, having with you a form with calculations of the amounts. Each taxation system has its own reporting features.

We have prepared a table for you on the deadlines for submitting reports for 2021.

You can read about how to fill out declarations below:

• How to fill out the 3-NDFL declaration;
• How to fill out the 4-NDFL declaration;
• How to fill out the simplified tax system “Income” declaration;
• How to fill out the simplified taxation system “Income minus expenses” declaration;
• How to fill out the UTII declaration;
• How to fill out the Unified Agricultural Tax declaration.

In addition to generally accepted reporting in the form of a declaration, each individual entrepreneur, regardless of the tax system, maintains internal reporting. By the end of the year, the book of income and expenses should be put in order: the tax office may need it at any time.

An individual entrepreneur without employees does not report to extra-budgetary funds. Such entrepreneurs have a responsibility only to the tax authority.

Now let's look at the tax payment dates and some of the features of reporting on each tax system.

Individual entrepreneur on OSNO without employees

If you practice OSNO, you can combine this taxation system with:

• UTII;
• PSN.

At the same time, separate reports are submitted for each tax and different calculations are made. We have listed payments to the tax authority for individual entrepreneurs on OSNO without staff in the table.

If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.

Let's take an example of paying VAT in 2021. If you are a taxpayer of other fees, then you must pay them in accordance with notifications from the tax office, and if there are none, on your own initiative.

Example. You bought a product from a seller on OSNO for 15,700 rubles in February 2021. The product was sold in the same month for 20,000 rubles. VAT on the purchase price will be: 15,700*20/120 = 2,616.67 rubles. Now let's calculate the amount of tax that needs to be paid to the budget: 20,000 * 20/120 - 2,616.67 = 716.66 rubles. If there is no more turnover in the company, then this amount must be transferred to the budget before April 25, 2021.

OSNO adherents without employees have the opportunity to reduce personal income tax (profit) payable as follows:

• At the expense of social deductions for an individual (for example, for one’s own education or treatment in medical institutions for oneself and immediate relatives. The total amount of deductions cannot exceed 120,000 rubles combined with other expenses);
• Due to contributions to insurance funds paid quarterly.

Example. The total profit for the year was 743,000 rubles. Confirmed expenses associated with activities – 516,000 rubles. Contributions paid to insurance funds amount to 27,990 rubles. The total tax for the year is: (743,000 8)*13% = 24,799.06 rubles.

Reporting depending on the taxation system

Tax returns

In accordance with the chosen taxation system, individual entrepreneurs must submit tax returns to the Federal Tax Service:

note

that when combining tax regimes, it is necessary
separately
for each taxation system.

Free consultation on individual entrepreneur taxes

Book of accounting of income and expenses (KUDIR)

All individual entrepreneurs using the simplified tax system, OSN, PSN and Unified Agricultural Tax are required to maintain a book of accounting for income received and expenses incurred (KUDIR). Since 2013, the mandatory certification of KUDIR by the Federal Tax Service has been abolished. However, the book must be bound and numbered in any case (the fine for its absence for individual entrepreneurs is 200 rubles).

More details about KUDIR.

Taxes for individual entrepreneurs on the simplified tax system without employees

Taxes for individual entrepreneurs without employees include deductions from the company’s income. There are two tax calculations on the simplified tax system, which we have displayed in the table.

Example. In 2021, you earned 735,000 rubles of retained earnings. The simplified tax system “Income” is used. Therefore, the tax payable will be 735,000 rubles * 6% = 44,100 rubles. It is necessary to transfer funds to the tax account by April 30, 2021.

Using the simplified tax system, an individual entrepreneur without employees can reduce the amount of tax payable or the tax base. The first option is suitable for the simplified tax system “Income”, and the second – for “Income - expenses”.

Example. Let’s say an entrepreneur practices a simplified income tax without employees at a rate of 6%. Income for the year amounted to 692,000 rubles. Tax payable: 692,000 * 6% = 41,520 rubles. The individual entrepreneur paid contributions of 36,238 rubles for the year. He has the right to reduce the amount of tax by the entire amount of payment to extra-budgetary funds. We get a tax equal to: 41,520 - 36,238 = 5,282 rubles. If the amount of insurance premiums exceeds the tax, then the latter is not subject to payment.

If an entrepreneur applies the simplified tax system “Income - Expenses” at a rate of 15%, then the amount of insurance payments is deducted from the tax base.

Example. If income was 924,000 rubles for 12 months, expenses were 699,000 rubles, and contributions to funds were made for a fixed amount of 32,385 rubles, then the tax is calculated as follows: (924,000 * 15 % = 28,314 rubles.

Other individual entrepreneur reporting

If there is a taxable object, individual entrepreneurs are required to report in any case. It doesn’t matter what special mode they use. Such cases include payment of mineral extraction tax, excise taxes, water tax and others like them. When paying land and transport taxes based on notifications from the tax office, entrepreneurs do not submit a declaration.

It’s easy to submit reports in the New Astral Report. The service will help you fill out forms quickly and without errors. The exchange of information with regulatory authorities is carried out instantly, and not a single tax demand will go unanswered.

Astral

October 30, 2021 5435

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Individual entrepreneur reporting on UTII without employees

The use of UTII is limited to areas of activity that are specified in regional regulations.

To calculate the tax, the following formula is used:

B*FP*k1*k2*15%, where:

• B – basic profitability of one month per unit of physical indicator;
• FP is a physical indicator used for business purposes (this can be the area of ​​a retail outlet, the number of stores, etc.);
• k1 – coefficient established on an annual basis by the Government;
• k2 – reduction coefficient registered once a year by local authorities (varies from 0.005 to 1).

Tax payment occurs in quarterly payments until the 25th day of the month following the end of the quarter. Let's look at paying taxes in 2021 using an example.

Example. Basic income for the 1st quarter of 2021 is 7,500 rubles monthly. The number of employees equal to 7 is used as a physical indicator. K1 for 2021 is 1.915, and as a basis for k2 we will take the value of 0.6. Imputed income, taking into account the number of people on staff, will be: 7,500 * 7 * 3 = 157,500 rubles per quarter. Next, we adjust the income by correction factors – K1, K2. The calculation is as follows: 157,500 * 1.915 * 0.6 = 180,968 rubles. And the last stage is the tax: 180,968 * 15% = 27,145 rubles.

According to UTII, individual entrepreneurs without staff have the opportunity to reduce the amount of tax on contributions to extra-budgetary funds. You can reduce the tax payment for the quarter in which the advance payment was made to extra-budgetary funds.

Example. You paid contributions in the first quarter in the amount of 7,000 rubles. Let's take the tax from the example above. For the first quarter it is equal to 27,145 rubles. Total amount to be paid taking into account the contribution: 27,145 - 7,000 = 20,145 rubles.

OSNO, simplified tax system and UTII

General taxation system

Individual entrepreneurs under the general taxation regime must provide the tax inspectorate with reporting information on personal income tax and VAT:

• report on form 3-NDFL – once a year until April 30 (for personal income tax);
• VAT return – by the 25th day after each quarter (must be submitted electronically).

General regime residents are required to file a declaration regardless of whether they received income or not. If there is no income, a zero declaration is submitted. Submission deadlines are the same.

Entrepreneurs on OSNO who have just started doing business must also report on Form 4-NDFL. The declaration must indicate the amount of expected income for the next year. Reporting in this form must be submitted at least once. Term – within five days after receiving the first income from business activity. Such a report is necessary so that the tax office can calculate advance payments for personal income tax.

When calculating advances for the following periods, tax authorities will start from the income for the past year. Thus, there is no need to submit a declaration annually in Form 4-NDFL. However, if income increases or decreases by more than 50 percent, it will be necessary to recalculate the advances.

Simplified taxation system

Individual entrepreneurs need to report only once a year. The deadline for filing a declaration for the year for individual entrepreneurs on the simplified tax system is no later than April 30.

All simplified entrepreneurs have one declaration form. The difference in filling out the sections depends on the object of taxation: income for the simplified tax system of 6% and income minus expenses for the simplified tax system of 15%.

If during the reporting period the individual entrepreneur was not engaged in entrepreneurial activity or had no income, he is obliged to report in any case by filing a zero declaration.

A single tax on imputed income

Entrepreneurs using UTII report quarterly, that is, every three months. They are required to submit a UTII declaration within the following deadlines:

• for the first quarter – until April 20;
• for the second quarter – until July 20;
• for the third quarter – until October 20;
• for the fourth quarter – until January 20.

If the specified deadline falls on a weekend or holiday, you must submit the declaration on the next business day. For example, in order to report for the third quarter of 2021, an imputed individual entrepreneur had to submit a declaration no later than October 21, 2021.

Note: the UTII declaration must be submitted to the Federal Tax Service where the entrepreneur registered as a UTII payer. If an individual entrepreneur is registered with several branches of the tax office, he must report to each Federal Tax Service.

Entrepreneurs on UTII are required to keep records of physical indicators necessary for calculating tax. These include employees, vehicles, retail space and the like. They may not keep records of income and expenses for tax purposes.

Individual entrepreneurs on imputation do not submit a zero declaration, including those cases when there was no activity or no income. It is believed that they can file a zero return if there was no physical indicator, but this has no clear legal basis.

Individual entrepreneur on the Unified Agricultural Tax without employees

Unified agricultural tax can be applied only by those individual entrepreneurs who conduct activities related to the production of agricultural products. With this taxation system, the process of doing business is significantly simplified due to minimal reporting and a low tax rate.

Let's look at the example of paying for the Unified Agricultural Tax in 2021 for an individual entrepreneur without staff.

Example. For the first 6 months of activity, the income amounted to 380,000 rubles. Expenses for this period were confirmed in the amount of 200,000 rubles. Income for 2021 was 625,000 rubles, and expenses were 392,000 rubles. Tax amount for the first half of the year: (380,000 - 200,000)*6% = 10,800 rubles. It must be paid by July 25, 2021. Annual tax that must be paid before March 31, 2021: (625,000 - 392,000)*6% - 10,800 = 3,180 rubles.

Individual entrepreneurs who practice unified agricultural taxation and do not have hired staff can reduce the tax base for contributions to extra-budgetary funds for themselves. The part of the payments that you made in advance can be taken into account as expenses.

Example. To calculate taxes, let's look at the previous example. The amount of income for the first 6 months of activity is 380,000 rubles, and expenses are 200,000 rubles. Let's say you paid 14,000 rubles in contributions. The tax payable will be: (380,000 0)*6% = 9,960 rubles.

Reports on taxes and mandatory payments for payments to individuals

Individual entrepreneurs who use hired labor or engage individuals under contracts to perform work and provide services are tax agents for personal income tax and payers of insurance premiums. This requires the preparation and submission of the following reporting documents:

1. To the Federal Tax Service:

• information on the average number of employees for the previous calendar year - no later than January 20 (clause 3 of Article 80 of the Tax Code of the Russian Federation);
• 2-NDFL certificates - once a year, no later than April 1 after the end of the reporting year (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• calculation of 6-NDFL - quarterly, which is submitted no later than the last day of the month following the reporting quarter, and at the end of the year - no later than April 1 at the end of the reporting year (clause 2 of Article 230 of the Tax Code of the Russian Federation);
• calculation of insurance premiums - no later than the 30th day of the month following the reporting (settlement) period (clause 7 of Article 431 of the Tax Code of the Russian Federation).

2. In the FSS:

• forms 4-FSS - no later than the 20th day on paper and the 25th day in electronic format.

3. In the Pension Fund:

• forms SZV-M and SZV-STAZH. The first is monthly, due no later than the 15th day of the next month, the second, in general, is provided at the end of the year no later than March 1.