What are the insurance premiums for the simplified tax system in 2021?

Single tax for “simplified people”

Payment of taxes by individual entrepreneurs using the simplified tax system is reduced to a minimum. Its distinctive feature was the replacement of three taxes with one - a single “simplified” tax. Entrepreneurs using the simplified system do not need to pay:

• income tax for individuals (excluding those specified in paragraph 2 and paragraph 5 of Article 224 of the Tax Code of the Russian Federation);
• property tax for individuals (excluding those included in the list determined in accordance with clause 7 of Article 378.2 of the Tax Code of the Russian Federation);
• value added tax (excluding VAT when importing goods at customs and execution of trust management agreements).

The declaration is submitted once a year. Actual payment of individual entrepreneurs' taxes on the simplified tax system is made in advance payments quarterly; there is no need to submit separate documents with calculations for them. Advance payment of individual entrepreneur taxes on the simplified tax system in 2021 must be made no later than April 25 (for the first quarter), July 25 (for the first half of the year), October 25 (for 9 months).

The main tax for 2021, taking into account the advances made, must be transferred by April 30, 2021.

Read also: Deadlines for payment of advance payment of the simplified tax system 2018

IP on OSNO

Entrepreneurs (IE) registered on the general taxation system (OSNO) are required to pay the following taxes:

• property tax;
• VAT;
• personal income tax (NDFL);

Individual entrepreneurs pay property tax only on real estate that is used in business activities and is 2% of the value.

The percentage of value added tax (VAT) depends on the type of activity of the entrepreneur and can be equal to 18%, 10% or 0%.

Personal income tax (NDFL) is equal to 13% of the net profit of an individual entrepreneur.

What to choose, 6% or 15%?

But even within the framework of a single tax, individual entrepreneurs have the opportunity to choose a starting point, depending on which individual entrepreneurs’ taxes on the simplified tax system will be calculated in 2021. We are talking about choosing the object of taxation “income” or “income minus expenses”.

The amount is calculated as the tax rate multiplied by the tax base. Both multipliers depend on the choice of taxation object. At the same time, it does not matter whether there is a workforce on the balance sheet or whether we are talking about individual entrepreneurs on the simplified tax system without employees; the tax, or rather the principle of its calculation for a particular object, will not change from this.

Choosing the simplified tax system “income” is advisable when the amount of expenses is low. For example, when renting out real estate or transport or when providing services to the public. The standard tax rate in this case will be 6%. Regional authorities have the right to further reduce the rate to 1%.

“Income minus expenses” is justified when necessary, for example, to purchase materials for production or goods for resale, or other cases when the ratio of expenses to income is 60% or more. The calculation will be based on net profit, but the standard rate will increase to 15%. For this facility, regional authorities have the right to reduce the rate to 5%. The difficulty is that not all expenses can be counted toward tax reduction, and those that qualify, as specified in Article 346.16 of the Tax Code, must be documented.

Simplified tax for entrepreneurs: what is it?

The simplified taxation system is designed to support small businesses. It involves paying a single tax once - at the end of the tax period. Then you need to submit a declaration.

The simplified tax system has 3 reporting periods:

• quarter;
• 6 months;
• 9 months.


They do not require a report. All you need to do is make an advance payment, which is calculated directly by the entrepreneur. This means that the simplified individual entrepreneur tax in 2021 actually makes tax accounting simpler; a businessman does not need to fill out a huge number of forms, declarations and other papers, as well as submit them to the tax authority.

The simplified individual entrepreneur tax in 2021 allows you to replace three taxes at once:

• Personal income tax
• Property tax
• Value added tax

Considering how much to pay tax for individual entrepreneurs under the simplified tax regime for 2021, I am pleased with the rate. If it applies to income, then the value is 6 percent. A businessman can choose income minus expenses as his base. In this case, the rate will be increased to 15 percent. Insurance premiums will need to be subtracted from these values.

The disadvantages of “simplification” are:

• Cash transactions should be carried out through the cash register.
• The simplified tax system can be used only in cases where the annual income does not exceed 150 million rubles.
• You can deduct a certain number of expenses from income; they are included in a special list.
• Social and property payments are not used to reduce the amount of duty.

Insurance premiums

Payments for medical and pension insurance are mandatory for an individual entrepreneur as long as he is registered in the Unified State Register of Individual Entrepreneurs. Their number depends on the number of employees the individual entrepreneur has. This also affects the deduction procedure, which can significantly reduce individual entrepreneurs’ taxes on the simplified tax system.

From 2021, insurance premiums are no longer tied to the minimum wage. Their size is established by law and is gradually increasing.

How much can insurance payments affect taxes? Individual entrepreneurs (USN 6%) without employees transfer insurance premiums exclusively “for themselves.” This year their amount is 32,385 rubles, of which 26,545 rubles go to the Pension Fund and 5,840 rubles to the Compulsory Medical Insurance Fund.

With an annual income of over 300 thousand, contributions to the Pension Fund increase by 1% of the excess income. The amount can grow up to a maximum of 212,360 rubles, after which the pension payment will no longer change.

Tax deductions can be made for the full amount of insurance premiums “for oneself”, which implies the possibility of zeroing out taxes for individual entrepreneurs (USN 6%) in 2021.

If there are employees, individual entrepreneur taxes (USN 6%) cannot be reduced to zero. The “simplified” tax can be reduced by no more than half due to the individual entrepreneur’s own fixed contributions, as well as due to contributions for employees.

In the case when the object of taxation “income minus expenses” is selected, the taxes of individual entrepreneurs on the simplified tax system with and without an employee are calculated in the same way. Insurance premiums in full (both for yourself and for employees) are included in expenses, reducing the tax base.

Let us remind you that the simplified tax system does not relieve an individual entrepreneur of the obligation to calculate and transfer NLFL from employees’ wages. But in this case, this is not a tax on the individual entrepreneur himself. This is a tax on the income of individuals - its employees. In this case, the employer only plays the role of a tax agent: withholds tax from income and transfers it to the budget.

Deadlines for payment of single tax

Article 346.21 of the Tax Code of the Russian Federation, which talks about the procedure for calculating and paying a single tax, is long and quite confusing. It immediately talks about making advance tax payments without explaining what it is. Let's look into this issue together.

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In order for a tax to be established, its tax period must be determined. On the simplified tax system, the tax period, i.e. The period for which tax is calculated and paid is a calendar year. It would be logical to assume that simplified people pay a single tax only once a year, but this is not so.

In addition to the tax period, Article 346.19 of the Tax Code of the Russian Federation specifies the reporting periods:

• First quarter;
• Half year;
• Nine months of the calendar year.

That is, advance payments of individual entrepreneurs are part of the single tax , which is paid in advance or in advance. Due to this, the budget is replenished evenly, and not once a year.

So, in what time frame should tax payments be made under the simplified tax system in 2021? Advance payments are paid at the end of each reporting period within the following periods:

• For the first quarter - no later than April 25 ;
• For six months - no later than July 25 ;
• Nine months in advance - no later than October 25th .

Moreover, the rule applies here - if there was no income in a certain quarter, then there is no need to pay an advance payment. For example, in the first quarter, an individual entrepreneur received 380,000 rubles using the simplified tax system. This means that no later than April 25th he must transfer 6% of this amount, i.e. 22,800 rubles.

And in the second quarter there were no receipts, although contracts with counterparties were concluded, but payment from them will come later. This means that the entrepreneur will not have a second advance payment. In the third quarter, 840,000 rubles were received into the individual entrepreneur’s current account, so the advance payment for nine months will be 50,400 rubles.

The final calculation of the single tax occurs at the end of the year, and all advance payments paid, as well as insurance premiums, are deducted from the accrued amount. And the deadline for paying the remaining part of the single tax at the end of the year is April 30 of the next year . Thus, the individual entrepreneur pays only advance payments in 2021, and the single tax – already in 2021.

Additional taxes for individual entrepreneurs

The simplified tax system does not exempt entrepreneurs from additional taxes. We are talking about those that are tied to the specifics of the business that an individual entrepreneur runs on the simplified tax system. What taxes might these be?

For example, transport tax, property tax, excise taxes, water or land tax, mineral extraction tax, etc. In Moscow, individual entrepreneurs on the simplified tax system conducting trading activities may also be payers of the trade tax. Certain types of activities of an individual entrepreneur on the simplified tax system can be transferred to a patent or to UTII - in this case, he becomes the payer of these additional taxes.

Conditions and restrictions of the simplified tax system in 2021

The simplified taxation system does not provide any benefits separately for individual entrepreneurs. The simplified tax system itself is a preferential special regime, for the application of which it is necessary to remain within the framework of several requirements:

• The type of activity must be included in the list that allows the use of the simplified tax system;
• The number of full-time employees should not exceed 100 people;
• Annual income should not exceed 150 million rubles;
• The cost of fixed assets should not exceed 150 million rubles.

There is only one possible benefit for “simplers” - preferential rates for insurance premiums if you work in one of the types of activities listed in paragraphs. 5 p. 1 art. 427 of the Tax Code of the Russian Federation and fulfill a number of other conditions, in particular, to limit revenue.

Let’s summarize what taxes and contributions an individual entrepreneur under the simplified tax system is required to pay to the budget this year:

• Single tax (at a rate of 6% or 15%);
• Fixed contributions (pension and medical);
• Personal income tax on the income of hired employees;
• Insurance premiums calculated on income paid to employees;
• Additional taxes specific to certain types of individual entrepreneur activities.

Types of taxation for individual entrepreneurs in 2021

Today in Russia the following types of taxation for individual entrepreneurs apply:

• The general taxation system (OSNO) is a taxation system with a high tax burden that can be applied to any type of activity;
• The simplified taxation system (STS) is the most popular tax regime, which minimizes the tax burden and allows you to save on deductions;
• The Unified Agricultural Tax (USAT) is a special tax regime that was created specifically for producers of agricultural products;
• Unified tax on imputed income for certain types of activities (UTII) is a taxation system with a fixed amount of tax payment;
• The patent taxation system (PTS) is a special taxation regime in which the simplified tax is paid in advance.