Simplified taxation system income in 2020-2021 (6 percent): what do you need to know?

How to calculate the simplified tax system “income”

To calculate the simplified tax system, the taxpayer who has selected the “income” object should perform the following steps:

• calculate the tax base;
• determine the amount of the advance payment;
• determine the final amount of tax to be paid.

The rules and formulas that apply at each stage do not allow for ambiguity. The peculiarities may only affect the rate of this type of tax, since regions are given the right to set rates other than 6%. True, only in the direction of decrease. The reduced rate cannot be lower than 1% (with the exception of the 0% rate for individual entrepreneurs carrying out entrepreneurial activities in the production, social and (or) scientific spheres and registered for the first time after the law on “tax holidays” came into force in a constituent entity of the Federation). However, the most widely used rate remains 6%, and we will focus on it in our article.

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How is the simplified tax system calculated: determining the tax base

Before calculating the 6% simplified tax system, you need to find the value of the tax base. Determining the tax base for this object of taxation does not present any great difficulties, since it does not involve the deduction of expenses and, accordingly, work to establish the composition of the latter for tax purposes.

In order to find out the tax base for the tax period, the actual income received is calculated quarterly on an accrual basis. At the end of the tax period (year), the overall result of income for this period is summed up.

How to calculate the 6% simplified tax system: determine the amount of advance payments

The advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period is determined by the following formula:

AvPr = Nb × 6%,

Where:

Nb is the tax base, which represents the taxpayer’s income on an accrual basis from the beginning of the year.

However, the amount of the advance payment payable at the end of the reporting period will be calculated using a different formula:

AvPu = AvPr – Nvych – Ts – AvPpred,

Where:

AvPr is an advance payment corresponding to the tax base calculated from the beginning of the year to the end of the reporting period;

Nvych - a tax deduction equal to the amount of insurance premiums paid to the funds, temporary disability benefits paid to employees, transferred payments for voluntary insurance in favor of employees;

How to calculate a tax deduction under the simplified tax system was explained in detail by experts in the ConsultantPlus ready-made solution. Get trial access and study the material for free.

Тс - the amount of the trade fee paid to the budget (if the type of activity carried out by the taxpayer falls under this fee);

AvPpred. - the amount of advances paid based on the results of previous reporting periods (such deduction is provided for in paragraphs 3, 5 of Article 346.21 of the Tax Code of the Russian Federation).

The amount of tax deduction for individual entrepreneurs who work for themselves and do not have employees is not limited (paragraph 6, clause 3.1, article 346.21 of the Tax Code of the Russian Federation), i.e. this deduction for individual entrepreneurs can reduce the amount of accrued tax to 0. An entrepreneur who there are hired employees, they have the right to apply a tax deduction only in the amount of 50% of the tax amount calculated from the tax base (paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

This limitation applies only to insurance premiums, temporary disability benefits and payments for voluntary insurance. It does not apply to the trade fee (clause 8 of Article 346.21 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 7, 2015 No. 03-11-03/2/57373). And even when the maximum possible deduction amount is reached due to the amount of contributions, benefits and payments for voluntary insurance, the accrued tax can be further reduced by the amount of the trade tax.

In this case, the taxpayer must be registered as a payer of such a fee.

Read about the specifics of calculating the trading fee in this section.

The procedure for calculating tax according to the simplified tax system (object “income”)

First you need to determine the tax base. It includes income from sales, that is, revenue from the main activity, as well as non-operating income, for example, from renting out property. Income should be included in the base at the moment when the money actually arrives in the current account or cash register. The calculation of the base is cumulative from January 1 to December 31 of the current year, then starts from scratch.

The tax base should be multiplied by the rate. It is equal to:

- if income (calculated on an accrual basis from the beginning of the year) did not exceed 150 million rubles, and the average number of personnel did not exceed 100 people, the rate is 6%.;

- if exceeded, then starting from the quarter in which the excess occurred, you need to apply a rate of 8% (see “How the simplified tax system will change in 2021: read the latest amendments to the Tax Code”).

ATTENTION. For certain categories of taxpayers, regional authorities have the right to reduce the rate to 1%, and in special cases even to zero. You can find out what rate is in force in a particular subject of the Russian Federation at your inspectorate.

USN: formula for calculating the final payment

At the end of the year, the last calculation of the simplified tax system for the tax period is carried out at 6%, subject to additional payment to the budget. Please keep in mind that there may be an overpayment. This amount will either be offset against future payments or returned to the taxpayer's account.

The formula by which the simplified tax system is calculated - income is established by paragraphs. 1, 3, 5, 8 tbsp. 346.21 of the Tax Code of the Russian Federation and looks like this:

N = Ng – Nvych – Ts – AvP,

Where:

Ng - the amount of tax, which is the result of multiplying the tax base calculated for the entire year by 6%;

AvP - the amount of advance payments that are calculated during the reporting periods of the reporting year.

For more information about what a single tax is, which is paid under the simplified tax system, read the article “What taxes does the simplified tax system replace?”.

If you apply the simplified tax system “income minus expenses”, the procedure for calculating tax will be different. ConsultantPlus experts told us how to correctly calculate the tax payable and what the minimum tax is. Get trial access and study the materials for free.

The procedure for accounting for personal income tax under the simplified tax system “Income minus expenses” in 2019

The special simplified regime involves a legitimate reduction in the fiscal burden on the company. A number of taxes from which simplifiers are exempt are listed in Art. 346.11. Among these benefits, income tax does not appear, that is, LLC/IP under the simplified tax system are obliged, as agents, to calculate, withhold and pay personal income tax to the state on the income of their employees on a general basis (clause 5 of Article 346.11). In this regard, many accountants ask a logical question: is personal income tax included in expenses under the simplified tax system?

After all, in essence, such a tax is transferred by the employer not from his own money, but from the funds of employees. To answer, first of all, let us turn to the requirements of Art. 346.16, which defines the procedure for recognizing expenses by simplifiers. The list is closed, which means that the tax base can be reduced only by those costs that are listed in paragraph 1 of this article. Separately, personal income tax in Art. 346.16 is not mentioned, and the norm sub. 22 also cannot be applied in this case (letter of the Ministry of Finance No. 03-11-06/2/5880 dated 02/05/16), since the amounts of agent personal income tax according to Art. 226 are withheld only at the time of actual payment from employee remuneration.

Nevertheless, personal income tax is still included in expenses under the simplified tax system, but in a special manner. Let’s look at how exactly, using a specific example below.

Example conditions for calculating the simplified tax system “income” for 2021

Let's consider step by step how to calculate tax under the simplified tax system - income. To do this, we will give an example of how to calculate the simplified tax system of 6%.

Example

Omega LLC, which uses the simplified tax system with the object “income” in its activities, received income in the amount of 3,200,000 rubles in 2021. Broken down by month it looks like this:

• January - 280,000 rubles;
• February - 310,000 rubles;
• March - 260,000 rubles;
• April - 280,000 rubles;
• May - 260,000 rubles;
• June - 250,000 rubles;
• July - 200,000 rubles;
• August - 245,000 rubles;
• September - 220,000 rubles;
• October - 285,000 rubles;
• November - 230,000 rubles;
• December - 380,000 rub.

At the end of the quarter, income amounted to 850,000 rubles, half a year - 1,640,000 rubles, 9 months - 2,305,000 rubles, year - 3,200,000 rubles.

During the tax period, Omega LLC paid to insurance premium funds:

• for the 1st quarter - 21,000 rubles;
• for the six months - 44,300 rubles;
• for 9 months - 66,000 rubles;
• for the whole year - 87,000 rubles.

There were also payments of temporary disability benefits. Their total amount was 24,000 rubles, including:

• in the 2nd quarter - 17,000 rubles;
• in the 3rd quarter - 7,000 rubles.

From the 2nd half of the year Omega LLC began to carry out trading activities and in the 4th quarter paid a trading fee in the amount of 12,000 rubles.

Disputed costs

In addition to expenses included and not included in tax calculations, there are also so-called controversial expenses, which include funds spent on:

1. Elimination of defects in equipment and other operating systems, for which payment was only partially made.
2. Subscription to periodicals, including newspapers and catalogs, used directly in reporting or the work of the organization.
3. Market research conducted by third parties.
4. Repair of premises leased from an individual.
5. Garbage removal and recycling.
6. Stay of employees in health resorts.
7. Remuneration of the founder, provided that he is the only founder and member of the organization.
8. Personal expenses of an individual entrepreneur.
9. Costs for the purchase of household appliances, as well as water and hygiene products (soap, napkins, etc.) to improve working conditions for administrative personnel.
10. Purchasing an electronic signature for participation in electronic trading and paying for the services of a center that certifies this signature and provides a certificate for its key.
11. Information services.
12. Registration of an anti-terrorist passport (for shopping centers), production of signs for parking (for parking spaces intended for the disabled) located next to the shopping center.
13. Payment of accommodation for employees working on a rotational basis, as well as reimbursement of expenses for company employees whose work is of a traveling nature and involves constant movement.
14. Acquiring rights to musical works and videos for the purpose of their subsequent resale.
15. Bringing the goods into the appropriate form (bringing them to the condition necessary for sale).

Video about the procedure for determining expenses:

In addition, this category of expenses includes:

1. Accounts receivable classified as doubtful or hopeless. The chance of getting them is almost zero.
2. Costs of acquiring non-exclusive rights to programs for computer equipment for the purpose of their subsequent resale.
3. Payment of bank commission when issuing plastic cards for employees.
4. The difference when buying and selling foreign currency at a rate different from the rate of the Central Bank of the Russian Federation.
5. The cost of goods damaged as a result of long or improper storage.

All these controversial issues are discussed in detail in the relevant documents (letters from the Ministry of Finance of the Russian Federation and acts of tax authorities), which allows entrepreneurs to prepare reports as correctly as possible.

Calculation of simplified tax system for 2020

Omega LLC will calculate tax at a simplified tax rate of 6% as follows.

Before calculating the simplified tax system (USN) - income for the year, the accountant should determine the amounts of all advance payments.

1. How to calculate the simplified tax system: determining the amount of the advance payment based on the results of the 1st quarter.

First, according to the simplified tax system of 6%, the calculation of the advance payment attributable to the tax base of this reporting period is made:

850,000 rub. × 6% = 51,000 rub.

A deduction is then applied to the amount received. That is, it is reduced by insurance premiums paid in the 1st quarter. Since the organization has the right to make such a reduction by no more than half of the accrued amount, before this reduction it is necessary to check the fulfillment of the condition on the possibility of applying the deduction in full:

51,000 rub. × 50% = 25,500 rub.

This condition is met since contributions are equal to 21,000 rubles, and the maximum deduction is 25,500 rubles. That is, the advance can be reduced by the entire amount of contributions:

51,000 rub. – 21,000 rub. = 30,000 rub.

The advance payment due at the end of the 1st quarter will be equal to 30,000 rubles.

1. How to calculate tax according to the simplified tax system 6%: determining the amount of the advance payment based on the results of the six months.

First, the advance payment attributable to the tax base of a given reporting period is calculated. The tax base is determined on an accrual basis. As a result we get:

RUB 1,640,000 × 6% = 98,400 rub.

The amount received should be reduced by insurance premiums paid for the first half of the year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd quarter. The total amount of contributions and benefits for the half-year is:

RUB 44,300 + 17,000 rub. = 61,300 rub.

However, subtract this amount from 98,400 rubles. will not work, since the maximum deduction amount is less than it and is only 49,200 rubles. (RUB 98,400 x 50%). For this reason, the advance payment can only be reduced by RUB 49,200. As a result we get:

RUB 98,400 – 49,200 rub. = 49,200 rub.

Now we determine the advance payment based on the results of the six months, subtracting the advance payment based on the results of the first quarter from this amount:

RUB 49,200 – 30,000 rub. = 19,200 rub.

Thus, at the end of the six months, the amount of the advance payment will be 19,200 rubles.

1. How to calculate the simplified tax system 6%: determining the amount of the advance payment based on the results of 9 months.

First, the advance payment attributable to the tax base of this reporting period is calculated. As a result we get:

RUB 2,305,000 × 6% = 138,300 rub.

The amount received should be reduced by insurance premiums paid for 9 months and by the amount of temporary disability benefits paid to employees for the first 3 days of illness in the 2nd and 3rd quarters. The total amount of contributions and benefits for the period is:

66,300 rub. + 17,000 rub. + 7,000 rub. = 90,300 rub.

However, this amount cannot be deducted from 138,300 rubles, since the maximum deduction amount is less than it and is only 69,150 rubles. (RUB 138,300 × 50%). For this reason, the advance payment can only be reduced by 69,150 rubles. As a result we get:

RUB 138,300 – 69,150 rub. = 69,150 rub.

Now let’s determine the advance payment based on the results of 9 months, subtracting from this amount the advances accrued for payment based on the results of the first quarter and half of the year:

RUB 69,150 – 30,000 rub. – 19,200 rub. = 19,950 rub.

Thus, at the end of 9 months, the amount of the advance payment will be 19,950 rubles.

1. How to calculate the simplified tax system 6%: determining the final amount of tax paid at the end of the tax period.

It is necessary to calculate the simplified tax system of 6% for the advance payment attributable to the tax base of the tax period (year). As a result we get:

RUB 3,200,000 × 6% = 192,000 rub.

The amount received should be reduced by the insurance premiums paid for the entire year and by the amount of temporary disability benefits paid to employees for the first 3 days of illness for the entire year. The total amount of contributions and benefits for the period is:

87,000 rub. + 17,000 rub. + 7,000 rub. = 111,000 rub.

However, this amount cannot be deducted from 192,000 rubles, since the maximum deduction amount is less than it and is only 96,000 rubles. (RUB 192,000 × 50%). For this reason, the payment can only be reduced by RUB 96,000 related to contributions and benefits. However, in the 4th quarter there was also a payment for the trading fee (RUB 12,000). The deduction can be increased by this amount. As a result we get:

192,000 rub. – 96,000 rub. – 12,000 rub. = 84,000 rub.

Now, according to the simplified tax system, the tax payable for the year is calculated by subtracting from this amount all advances accrued for payment based on the results of the 1st quarter, half a year and 9 months:

84,000 rub. – 30,000 rub. – 19,200 rub. – 19,950 rub. = 14,850 rub.

Thus, at the end of the year, the amount of tax to be transferred to the budget will be 14,850 rubles.

Our 6% simplified tax system calculator will help you calculate advance payments and taxes based on your data.

The calculated amounts of advance payments and simplified taxation at the end of the year are reflected in the tax return.

You can download the current form and example of filling out a declaration under the simplified tax system “income” here.

The declaration is submitted to the INFS:

• legal entities - no later than March 31;
• individual entrepreneurs - no later than April 30.

In 2021, these are working days, which means the deadlines will not be shifted. Submitting a declaration at a later date will entail the accrual of a fine under Art. 119 of the Tax Code of the Russian Federation.

The tax rate depends on the object of taxation:

• 6% – for the object “income”;

The laws of the constituent entities of the Russian Federation can establish tax rates ranging from 1 to 6%, depending on the categories of taxpayers.

• 15% – for the object “income minus expenses”.

From January 1, 2021, taxpayers whose income exceeded 150 million rubles, but did not exceed 200 million rubles, and (or) the number of employees exceeded 100 people, but did not exceed 130 employees, do not lose the right to use the simplified tax system, but pay tax according to increased rates:

• 8% for the object “income”;
• 20% for the object “income reduced by the amount of expenses.”

According to the laws of the constituent entities of the Russian Federation, the tax rate can be reduced to 5%.

According to the laws of the Republic of Crimea and the federal city of Sevastopol, the tax rate can be reduced in the territories of the corresponding constituent entities of the Russian Federation for all or certain categories of taxpayers:

• for the periods 2015 - 2021 - up to 0%,
• for the periods 2021 - 2021 - up to 3%, if the object of taxation is “income minus expenses.

The laws of the constituent entities of the Russian Federation may establish a tax rate of 0% for taxpayers - individual entrepreneurs who have chosen the object of taxation in the form of income or in the form of income reduced by the amount of expenses first registered after the entry into force of these laws and carrying out business activities in production, social and (or) scientific spheres, as well as in the field of consumer services to the population and services for providing places for temporary residence.

For the object “income”

To calculate the tax, the company's income from sales and non-operating income are taken into account. The amount of income is multiplied by a rate of 6%.

We count in detail

Let’s say an individual entrepreneur applies the simplified tax system (the object of taxation is “income”). Amount of income received during the first half of the year:

1. Calculate the amount of advance payments

The amount for the first quarter will be 129,600 rubles: 2,160,000 rubles. × 6%.

2. Determine the amount of advance payments

The amount for the first half of the year will be 272,400 rubles: 4,540,000 rubles. × 6%.

3. Calculate the tax amount

Taking into account the advance payment, which was paid at the end of the first quarter, for the first half of the year you need to pay 142,800 rubles: 272,400 rubles. — 129,600 rub.

With the object “income”, an individual entrepreneur who makes payments and other rewards to individuals has the right to reduce the amount of tax (advance tax payment) by the amount of paid insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory medical insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in a given tax (reporting) period in accordance with the legislation of the Russian Federation, but not more than 50%.

Attention!

The restriction does not apply to individual entrepreneurs who do not have employees. In this case, the tax (advance payment) can be reduced by the entire amount of insurance premiums paid for yourself in a fixed amount.

We count in detail

Let’s say that in the first quarter of 2021 an individual entrepreneur received an income of 2,160,000 rubles. From payments to employees, he paid insurance premiums in the amount of 75,000 rubles.

1. Calculate the advance payment

For the first quarter - 129,600 rubles: 2,160,000 rubles. × 6%.

2. Reduce the down payment

The advance payment can be reduced not by the entire amount of insurance premiums, but only by the maximum amount - 64,800 rubles: 129,600 rubles. × 50%.

Let’s assume that an individual entrepreneur has no employees.

In this case, an individual entrepreneur pays insurance premiums for compulsory pension insurance and compulsory medical insurance only for himself - 46,590 rubles. (7,500*12*26% +(2,160,000 – 300,000)*1% + 4590)

The advance payment for the first quarter of 2021 will be 83,010 rubles: 129,600 rubles. – 46,590 rub.

For the object “income minus expenses”

To calculate the tax, expenses are subtracted from the amount of income, and the resulting result is multiplied by a rate of 15%. Please note that income cannot be reduced by all expenses.

Law and order

The list of expenses by which income can be reduced is determined by clause 1 of Art. 346.16 of the Internal Revenue Code.

For example, when determining the object of taxation, it is possible to reduce the costs of all types of compulsory insurance for employees, property and liability, including insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity and other types of insurance provided for by the legislation of the Russian Federation. Federation.

At the same time, fines and penalties for violating the terms of business contracts are not included in this list. This means that when calculating the single tax according to the simplified tax system, they are not taken into account.

We count in detail

Let’s say an individual entrepreneur applies the simplified tax system (the object “income minus expenses”). The amounts of income received, expenses incurred and tax base will be:

1. Calculate the amount of advance payments

The amount for the first quarter will be 82,500 rubles: 550,000 rubles. × 15%.

2. Determine the amount of advance payments

The amount for the first half of the year will be 121,500 rubles: 810,000 rubles. × 15%.

3. Calculate the tax amount

Taking into account the advance payment, which was paid based on the results of the first quarter, for the first half of the year you need to pay 39,000 rubles: 121,500 rubles. — 82,500 rub.

Attention!

For entrepreneurs who have chosen the “income minus expenses” object, the minimum tax rule applies: if at the end of the year the amount of calculated tax is less than 1% of the income received for the year, a minimum tax is paid in the amount of 1% of the actual income received.

We count in detail

An individual entrepreneur applies the simplified tax system (the object “income reduced by the amount of expenses”). During the tax period, he received income in the amount of 25,000,000 rubles, and his expenses amounted to 24,000,000 rubles.

1. Determine the tax base

The tax base is equal to 1,000,000 rubles: 25,000,000 rubles. — 24,000,000 rub.

2. Determine the amount of tax

The tax amount will be 150,000 rubles: 1,000,000 rubles. × 15%.

3. Calculate the minimum tax

The minimum tax is 250,000 rubles: 25,000,000 rubles. × 1%.

You need to pay exactly this amount, and not the amount of tax calculated in the general manner.

Deadlines for payment of taxes and advance payments

Advance payments are made based on the results of each reporting period:

• for the 1st quarter - no later than 04/26/2021 (April 25 - Sunday);
• for the 2nd quarter - no later than July 26, 2021 (July 25 - Sunday);
• for the 3rd quarter - no later than October 25, 2021.

At the end of the year, tax is paid:

• legal entities - no later than March 31;
• individual entrepreneurs - no later than April 30.

Let us repeat, in 2021 these are working days, so there will be no postponements of the payment deadline.

A sample payment form for payment of the simplified tax system “income” can be viewed here.

If payers fail to pay taxes and advance payments on time, penalties will be assessed.

Our penalty calculator will help you calculate penalties for legal entities.

Results

The calculation of the simplified tax system for the object “income” is done quarterly: the amounts of advances are calculated 3 times, and at the end of the year the final tax amount is determined. The calculation base is the income received for the period (each time determined on an accrual basis), which is multiplied by the rate (usually 6%, but in the regions it can be reduced).

The amount of tax obtained from this calculation can be reduced by insurance premiums, disability benefits and voluntary insurance payments paid for the corresponding period. For employers, the amount of such a deduction cannot exceed 50%, and for individual entrepreneurs who do not have employees, it is possible to reduce accruals by 100%. The amount that supplements the deduction (in excess of 50%) will be the amount of the trading fee paid during the period.

In all periods except the 1st quarter, the amount calculated in this way is additionally reduced by the amount of advances accrued in previous reporting periods.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

How to reduce tax with simplified tax system 6%

You can deduct from the tax amount:

• insurance premiums for employees, and in the case of individual entrepreneurs - also for oneself. Contributions are allowed to be deducted only if they are transferred in the period for which the simplified tax system (USN) tax of 6% is calculated. Entrepreneurs without employees can reduce the tax on contributions completely, and individual entrepreneurs with employees and organizations - by no more than half;
• sick leave for the first three days of an employee’s illness;
• contributions for employees under voluntary health insurance contracts;
• trade fee, if the payer of this fee is registered in the same place where he carries out trading activities.

Freely calculate contributions “for yourself”, taxes according to the simplified tax system and UTII, fill out payments for taxes and contributions

The amount of the simplified tax system (USN) of 6% (or 8%) is calculated based on the results of the year. During the year, advance payments must be made at the end of the first quarter, half year and nine months. The advance payment is calculated in the same way as the tax itself. When transferring, previous advance payments accrued for this year are taken into account.