Taxes and contributions of individual entrepreneurs on the simplified tax system 6% without employees in 2021. How much should you pay?

Pay taxes in a few clicks!

Pay taxes, fees and submit reports without leaving your home!
The service will remind you of all reports. Try for free

Correctly calculating the 6% simplified tax system tax is not difficult. It is important to make advance payments on time and wisely reduce the amount payable by the amount of insurance premiums. In this article we will show how individual entrepreneurs and LLCs can make the correct calculation for paying taxes.

• Advance payments
• Sanctions for non-payment of advances and taxes
• Tax calculation simplified tax system 6%
• An example of calculating an advance payment for the 1st quarter
• An example of calculating an advance payment for six months
• Example of tax calculation for the year
• Calculation of the simplified tax system when limits are exceeded from 2021
• Free online calculator for calculating advances

Advance payments

The simplified version presupposes one rule: during the year, an entrepreneur or organization must make a kind of “prepayment of tax” - advance payments once a quarter. This is done before the 25th of the month following the reporting period. The dates for 2021 and 2021 are as follows:

Then, at the end of the year, the remaining tax is calculated and paid. It is paid no later than the deadline established for filing a simplified tax return. In 2021 and 2021, the deadlines are as follows: The shift in dates is due to the fact that the deadline for submission falls on a weekend. In this case, you can pay the tax on the next business day.

Sanctions for non-payment of advances and taxes

If a business ignores the quarterly “prepayment of tax” and pays the full amount at the end of the calendar year, it will be subject to penalties under the tax code. In the absence of advance payments, the tax office may charge penalties for each day of delay (use our free penalty calculator to calculate their amount). And if the tax is not paid at the end of the year, the regulatory authority has the right to fine the organization or entrepreneur. The fine may be 20% or even 40% of non-payment. But if a company or individual entrepreneur came to their senses and paid the tax before officials discovered the non-payment, only penalties will be charged.

Calculation of the simplified tax system “income”

Tax calculation is done using the formula:

Tax amount = Income × Tax rate

Attention! From 2021, regions have the right to differentiate the tax rate under the simplified tax system “Income” from 1 to 6%. Check the current rate for your type of activity in your region. From 2021, another rate option will appear - 8%. According to it, the tax is paid by those who did not comply with the limits under the simplified tax system.

As Income, we consider all cash and non-cash income of an individual entrepreneur or organization for the tax period of interest to us. Both sales income and non-operating income are taxed. But there are groups of income that are exempt from taxation (Article 346.15 of the Tax Code of the Russian Federation).

The tax amount can be reduced: deduct from it insurance contributions that were paid to the funds for employees (and for oneself in the case of individual entrepreneurs), contributions under voluntary insurance contracts, as well as sick leave benefits that were paid to employees at the expense of the employer. Important clarification: this only happens if contributions have already been paid in the tax period for which we are calculating the tax.

• LLCs and individual entrepreneurs with employees can reduce the tax amount by no more than 50%.
• An individual entrepreneur without employees, who pays insurance premiums only for himself, can reduce the tax on the entire amount of insurance premiums without restrictions. If the annual income of an individual entrepreneur exceeds 300 thousand rubles, and he pays additional contributions in the amount of 1% on income exceeding 300 thousand rubles, then the entrepreneur can reduce the tax by this amount of additional contributions (after they have been paid).

Organizations and entrepreneurs from the trade sector can also reduce the tax by the amount of the trade tax, but only that part of it that is accrued from income from trade. If the tax on a trading activity is less than the amount collected, the difference cannot be deducted from the tax on other activities. At the same time, the 50% limit for LLCs and individual entrepreneurs with employees does not apply to the trade fee.

Tax base for the simplified tax system

1. For the simplified tax system “income”, the tax base for determining the tax is income. 2. For the simplified tax system “income reduced by the amount of expenses”, the tax base is the monetary expression of income reduced by the amount of expenses.

For both options, the procedure for determining and the composition of income is the same; income under the simplified tax system is recognized as:

• income from sales, i.e., proceeds from the sale of goods, works and services of own production and previously acquired, and proceeds from the sale of property rights;
• non-operating income specified in Art. 250 of the Tax Code of the Russian Federation, such as property received free of charge, income in the form of interest on loan agreements, credit, bank account, securities, positive exchange rate and amount differences, etc.

Expenses recognized under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation. The list of expenses is quite long. If necessary, you can familiarize yourself with it directly in the Tax Code of the Russian Federation.

Articles 346.15 to 346.17 of the Tax Code of the Russian Federation specify the procedure for determining and recognizing income and expenses under the simplified tax system.

An example of calculating an advance payment for an individual entrepreneur A.V. Petrov for half a year on the simplified tax system 6%

Petrov’s revenue from January to the end of June amounted to 500,000 rubles (of which 300,000 rubles for the 1st quarter). IP Petrov has no employees, he pays insurance premiums for himself, and in the first quarter he paid 10,000 rubles, and in the second quarter 11,000 rubles. An individual entrepreneur can reduce the amount of tax by the entire amount of insurance premiums, without restrictions.

The advance payment in the 1st quarter was: 300,000 × 6% – 10,000 (contributions) = 8,000 rubles.

Calculation of the advance payment for the 1st half of the year: 500,000 × 6% = 30,000 rubles.

We can reduce this amount by the amount of insurance premiums paid and advance payments for the 1st quarter.

Then the advance payment for the 1st half of the year will be: 30,000 – 8,000 – 10,000 – 11,000 = 1,000 rubles.

Thus, IP Petrov must pay an advance payment of 1,000 rubles by July 25.

Based on the results of the past year, you also need to pay taxes. To do this, you need to multiply all revenue received for 12 months by the tax rate and subtract from the resulting amount all insurance premiums and advance payments paid in the reporting year.

What taxes does an individual entrepreneur pay?

In fact, the simplified tax system (tax base - income) seems to be one of the simplest taxation systems. The individual entrepreneur requires a minimum of effort in keeping records and calculating taxes.

An individual entrepreneur who has chosen the simplified tax system (tax base is income) pays the simplified tax system at a rate of 6% (a subject of the Russian Federation may reduce it for some types of activities). At the same time, individual entrepreneurs are exempt from paying personal income tax in terms of income from business activities, VAT and property tax (with the exception of real estate that is subject to property tax in a special manner, based on their cadastral value). The individual entrepreneur does not keep accounting records.

In order to calculate the taxable amount of income, individual entrepreneurs are required to keep records of income in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system (Article 346.24 of the Tax Code of the Russian Federation). The form of such a Book is approved by Order of the Ministry of Finance of Russia dated October 22, 2012 N 135n. The book is a register of documents on the basis of which the amount of income is determined. The book also records the payment of insurance premiums, which reduces the amount of tax. The main source of data for filling out the Book of our young entrepreneur is the current account statement for the corresponding period.

BCC according to the simplified tax system “income” 6% - 18210501011011000110.

A template for filling out a payment order can be generated using the service on the nalog.ru website: https://service.nalog.ru/payment/payment.html. The payer needs to select the type of payment and the service will offer KBK.

In addition, the individual entrepreneur must pay for himself the amounts of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order:

- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2021, 29,354 rubles for the billing period of 2021, 32,448 rubles for the billing period of 2021;

- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2021 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2021) plus 1, 0 percent of the payer’s income exceeding 300,000 rubles for the billing period. In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause (26,545 * 8 = 212,360 rubles);

2) insurance premiums for compulsory medical insurance in a fixed amount of 5,840 rubles for the billing period of 2021, 6,884 rubles for the billing period of 2021 and 8,426 rubles for the billing period of 2021.

The entire amount is recognized as a fixed payment: 26,545 + 1% of the excess amount of 300,000 + 5,840.

The amounts of insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year. Insurance premiums calculated on the amount of the payer's income exceeding 300,000 rubles for the billing period are paid by the payer no later than July 1 of the year following the expired billing period.

The amount that must be paid by the end of the year can be paid in full at once or transferred in installments. For example, once a quarter in an amount related to the current quarter.

The amount of income (in order to calculate the amount - 1% of the amount exceeding 300,000 rubles) is determined according to the declaration data - line 113 of section 2.1.1 of the declaration according to the simplified tax system (tax base - income).

If our individual entrepreneur was not registered from the beginning of the year, then he needs to pay insurance premiums in a smaller amount, namely, in proportion to the days from the date of registration of the individual entrepreneur until the end of the year.

For example, an individual entrepreneur registered on February 20. Therefore, the period from the date of registration to the end of the year is 10 months and 9 days. The amount of the insurance premium for the period until December 31 will be:

Amount for 10 months = (26545 5840) *10/12 = 26,987.50 rubles.

Amount for 9 days of February = ((26545 5840)/12) * 9/28 = 867.46 rubles.

Total = RUB 27,854.96

BCC of a fixed contribution to OPS - 182 102 02140 06 1110 160.

BCC of a fixed contribution for compulsory medical insurance - 182 102 02103 08 1013 160.

An example of tax calculation according to the simplified tax system of 6% per year for Podderzhka LLC

In 2021, Podderzhka LLC earned 18 million rubles.

• 1st quarter - 5 million;
• 2nd quarter - 4 million;
• 3rd quarter - 3 million;
• 4th quarter - 6 million

The organization employs 12 employees with a permanent salary. The amount of contributions for them in each quarter is the same and amounts to 216,000 rubles. We will calculate advance payments for each quarter, taking into account insurance premiums.

• Advance payment for the 1st quarter = 5 million × 6% = 300,000 rubles. Minus insurance premiums, the payment will be = 300,000 × 50% = 150,000 rubles.
• Advance payment for the 2nd quarter = 4 million × 6% = 240,000 rubles. Minus insurance premiums and the advance payment for the 1st quarter, the payment will be = 240,000 × 50% = 120,000 rubles.
• Advance payment for the 3rd quarter = 3 million × 6% = 180,000 rubles. Minus insurance premiums, the payment will be = 180,000 × 50% = 90,000 rubles.

The final payment for the year will be:

• Let's calculate the amount of tax payable: 18,000,000 rubles × 6% = 1,080 thousand rubles;
• Less insurance premiums: 1,080 × 50% = 540 thousand rubles;
• Minus advance payments: 540 – 150 – 120 – 90 = 180 thousand rubles remained to be paid to Podderzhka LLC at the end of the year.

Calculation of the simplified tax system when limits are exceeded from 2021

From 2021, the tax rate that the simplifier must apply will depend on the amount of income and the number of employees. If income does not exceed the standard 150 million rubles, and the average number of employees does not exceed 100 people, pay tax at the current rate in the region - from 1 to 6%. If these values ​​are exceeded, the tax rate under the simplified tax system for “income” increases to 8%, regardless of the presence of a reduced regional rate.

An increased rate of 8% may be applied until the organization loses the right to use the simplified tax system. In 2021, this occurs if the following conditions are violated:

• Revenues do not exceed 200 million rubles since the beginning of the year;
• The average number of employees for the reporting and tax periods does not exceed 130 people.

Increased rates must be applied from the beginning of the quarter in which revenues exceeded 150 million rubles or the number of employees exceeded 100 people. Advance payments for previous reporting periods do not need to be recalculated. The formula is as follows:

Advance payment for the period with excess = Income for the previous reporting period × 6% + (Income for the period with excess - Income for the previous reporting period × 8%) – tax deduction.

An example of calculating an advance payment at a rate of 8%

The income of Istochnik LLC in 2021 exceeded 150 million rubles. At the end of the half year, revenue amounted to 90 million rubles, and at the end of 9 months, 155 million rubles. The advance payment for 9 months must be calculated at the increased tax rate of 8%.

Advance payment for 9 months: (90 million rubles × 6%) + (155 million rubles - 90 million rubles) × 8% = 10,600,000 rubles.

The accrued advance payment can be reduced by a tax deduction for insurance premiums paid for 9 months in the amount of 260,000 rubles. And also for advance payments paid for the 1st quarter and half of the year, in the amount of 5,400,000 rubles.

Advance payment based on the results of 9 months of 2021: 10,600,000 rubles - 5,400,000 rubles - 260,000 rubles = 4,940,000 rubles.

Thus, Istochnik LLC must pay an additional 4,940,000 rubles by October 25, 2021.

For calculating tax at the end of the year, the procedure is almost the same. Divide the tax base between the periods in which you applied standard and increased rates. To receive additional tax at the end of the year, reduce it by advance payments and tax deductions.

An example of calculating tax for the year at a rate of 8%

At the end of the year, Glubina LLC earned 190 million rubles. Income for the first half of the year amounted to 120 million rubles, for 9 months - 165 million rubles.

Tax at the end of 2021: (120 million rubles × 6%) + ((190 million rubles - 120 million rubles) × 8%) = 12,800,000 rubles.

The assessed tax can be reduced by advance payments paid during the year.

Amount of tax to be paid additionally for 2021: 120,000 = 2,000,000 rubles. Additionally, this amount can be reduced by deductions.

Simplified tax system calculator

Use our free simplified tax system calculator and calculate the payment amount. It is suitable for individual entrepreneurs with employees, individual entrepreneurs without employees and LLCs. The calculator takes into account insurance premiums and a trade fee if you pay one.

Accurate accounting of income will allow an organization or individual entrepreneur using the simplified tax system of 6% to correctly calculate the amount of advance tax payments and the amount of tax for the calendar year. If you don’t want to do the calculations yourself, work in the web service Kontur.Accounting : the system itself will calculate the amounts, prepare payments and remind you of payment deadlines.

What does the simplified tax system mean for income?

One of the preferential tax regimes is the simplified tax system, which has two varieties - simplified tax system for income and simplified tax system for income reduced by expenses. Let's take a closer look at the first subsystem of the simplified tax regime.

The Tax Code of the Russian Federation establishes that the taxpayer calculates and pays a single tax to the budget, which is determined by multiplying the tax base by the current tax rate of 6%. Subjects are given the right to reduce the size of this rate.

The tax base is equal to the company's revenue and other income received to the company's account or to its cash desk. With this system, only income needs to be recorded. To do this, the taxpayer only needs to fill out the tax register, the Book of Income and Expenses.

At the same time, the single tax replaces the profit tax, VAT, and property tax. However, it must be remembered that the latest tax is currently undergoing a transition period, during which the tax base for property tax moves from calculating inventory value to cadastral value. In this case, the simplified tax system does not provide exemption from calculating property tax.

Attention! Compared to the second type - the simplified tax system for income minus expenses, this system is the simplest, both in terms of preparing reports and calculating taxes, as well as accounting.