Reporting and paying taxes for individual entrepreneurs in 2021

Types of reports for individual entrepreneurs

Fiscal reports

Once a year or once every three months, such a report is submitted by those entrepreneurs who operate within the framework of the simplified tax system, unified agricultural tax and UTII regimes. OSNO - naturally too, since they generally file all declarations. But it’s easier for patent holders; they don’t have to report to the tax authorities in the form of fiscal declarations.

Additional reports

This type of declaration includes a kind of data such as the average headcount. You can read more about this type of reporting on our website in a separate article.

Reports to extra-budgetary funds

The funds include the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Fund. Most individual entrepreneurs, especially those who are employers and enter into employment contracts with employees, need to submit documents there.

Reports to Rosstat

They are needed so that the government body can conduct research and understand the business environment in Russia. It is usually taken from those whose business is larger and is of greater interest in terms of data volume. The statistics department itself decides who needs to submit the report.

We’ll talk more about each type of reporting and related papers later. In the meantime, it would be useful to remind you that the most important thing in submitting reports is not to miss deadlines. Violations are strictly suppressed with fines and freezing of current accounts.

Taxes and reporting of individual entrepreneurs on UTII without employees in 2021

The single tax on imputed income or UTII is suitable for entrepreneurs who have stable incomes and those who provide services. With UTII, the state independently determines the amount of income tax.

Entrepreneurs on UTII submit tax reports once every three months. The report must be submitted by the 20th day of the month following the reporting period. What form and how to fill out is written in the order of the Federal Tax Service MMV-7-3/353. If an entrepreneur does not submit a report, he will have to pay a fine of 1,000 rubles.

An entrepreneur submits a tax report, even if the company did not operate and did not generate income.

There is no need to submit accounting statements and reports on insurance premiums, because the individual entrepreneur has no employees.

Reports on OSNO

Personal income tax

Personal income tax refers to the income that was received after the sale of property.

Personal income tax is calculated based on income for the tax period. From this amount, deductions must first be made. In the case of OSNO, the costs of commercial activities are subtracted from there. The tax rate is 13 percent. In cases where deductions are actually greater than profits, the tax is equal to zero.

The declaration document for this type of tax must be submitted to the main system before April 30th. The reporting form is filled out according to form 3-NDFL.

4-NDFL is used to calculate advance payments. Those who have just started work must be handed over within five days after the month in which the first profit was received. For those who have been working for a long time - together with 3-NDFL. Refers to those investors whose profits for the current year and the previous year differ by more than twice.

When to pay personal income tax:

• 1st payment – ​​until July 15
• 2nd – until October 15
• 3rd – until January 15

The final one, which takes into account those paid earlier - until July 15

VAT

A lot of things apply to VAT. This includes the sale of goods and the provision of various types of services. This is simply a transfer of rights to property or goods (in the case where expenses on them are not included in profit). This is performing work for your own needs, and even importing. VAT is paid in cases where an individual entrepreneur generates an invoice in which this tax is allocated after a completed transaction is not recorded as taxable.

The tax rate is 18 percent. For some individual entrepreneurs - 10% (in certain categories of goods; details are specified in Decree of the Government of the Russian Federation No. 597 of June 18, 2012).

For those who export goods, the rate = zero.

The first step is to calculate “VAT for crediting”. To calculate this figure, the following calculation formulas are used:

In the case of a rate of 18 percent, the amount of income including VAT is divided by 118 and multiplied by 18.

In the case of a bet of 10 - on 110 and 10, respectively.

Then you need to get “VAT creditable” - from the received amount of expenses we find 18 or 10 percent.

Then we get “VAT payable to the budget.” This is the relationship between “VAT accrued” minus “VAT credited”. If the total amount is negative, then you are entitled to a refund from budget funds.

VAT reporting is submitted once every three months, but no later than the 25th day of the month following the reporting quarter. These are April 25, July, October and January.

Payment of VAT is calculated as follows: take the accrual figure for 3 months, divide by exactly three. Then, in the next three months of the next quarterly reporting period, we pay one amount each (also until the twenty-fifth).

Property tax for individuals

Will be superimposed on the price of inventory property owned by an individual. No reporting is required for this fee. And for those who own real estate, the FSN itself sends notification letters. Must be paid by December 1st.

Reporting under general mode (OSN)

OSN is a general taxation system. For an entrepreneur, it assumes that income from activities is subject to personal income tax (NDFL) at a rate of 13%. The calculation of the tax base looks like the difference between business income and the individual entrepreneur tax deduction. A deduction is documented expenses for conducting the activities of an individual entrepreneur (checks, invoices, invoices, etc.).

If an individual entrepreneur is unable to confirm his expenses with documents, income may be reduced by the so-called. cost standard. It makes up 20% of the entrepreneur’s total income. This standard does not apply to individuals who do not have registration as an individual entrepreneur (no entry in the Unified State Register of Individual Entrepreneurs).

Examples of personal income tax calculation:

1) Income from business activities amounted to 30,000 rubles.

Expenses related to business activities and confirmed by documents - 20,000 rubles.

Tax base = 30,000 – 20,000 = 10,000 rubles.

Therefore, the tax is 10,000 * 13% = 1,300 rubles.

2) Income from business activities amounted to 30,000 rubles.

Expenses associated with business activities are not supported by documents.

Tax base = 30,000 – (30,000 * 20%) = 24,000 rubles.

Therefore, the tax is 24,000 * 13% = 3,120 rubles.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

Another important point in doing business under the general regime is accounting and calculation of VAT.

Value added tax is a federal indirect tax imposed by a seller when selling services or goods to a buyer. If the quarterly revenue is two million rubles or more, the individual entrepreneur is required to include value added tax.

In Russia there are 3 options for the value added tax (VAT) rate:

1. A 0% rate is applied when goods are circulated in free customs zones, international transport, foreign economic transactions for the sale of oil and (or) petroleum products, mining or production of precious metals (all details are specified in clause No. 1 of Article 164 of the Tax Code of the Russian Federation).
2. VAT of 10% is imposed on the sale of food, goods for children, printed publications, book products and medical goods (for all goods there is a separate list approved by the Government of the Russian Federation).
3. The 18% VAT rate is used in all other cases.

Organizations and entrepreneurs whose total revenue from the sale of goods (work, services) in the 3 previous consecutive calendar months did not exceed 2 million rubles in total can submit a notification and receive an exemption from the duties of a VAT payer for a year (Article 145 of the Tax Code of the Russian Federation ).

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

Responsibilities of an individual entrepreneur when working within the general regime:

1. Regularly enter data into the income and expense ledger.
2. Submit a tax return on income for the past year in form 3-NDFL to the Federal Tax Service at the place of registration by April 30.
3. Provide a declaration of the expected income of an individual in form 4-NDFL. If a private owner plans to receive income, he independently calculates it and indicates it in the document.
4. Report on the VAT return.

If an entrepreneur sees during the year that the amount of expected income actually exceeds (or, conversely, does not reach) the planned figure by more than 50%, the individual entrepreneur must send a new 4-NDFL declaration to the Federal Tax Service. The Federal Tax Service will recalculate advance payments within 5 working days. If advance payments are paid in a larger volume, the difference can be returned according to the 3-NDFL declaration at the end of the year.

Table: regulations for reporting on STS

Video: extended VAT return

Simplified taxation system

What is taxed: at the individual entrepreneur’s choice, either income or income minus expenses.

The rate in case of taxation of income is 6 percent. If the object of taxation is the difference between income and expenses, then - 15 percent.

The deadline for submitting reports on accrued taxes is April 30 of the following reporting year.

Tax payment deadlines:

• 1st quarter - until April 25
• 2nd—until July 25
• 3rd – until October 25
• 4th – until December 31

Beginning commercial workers who are at the beginning of their career path may be granted a “tax holiday” by the regional authorities. This is a period of two years when an individual entrepreneur is exempt from paying tax contributions. Also, regional and regional administrations have the right to simply reduce the rate for individual entrepreneurs on the simplified tax system.

But such benefits are given primarily to those who begin to develop a line of business that is of priority importance for the development of the region. And only if the entrepreneur did not previously have another individual entrepreneur.

You should look for information on the possibility of obtaining a “tax holiday” on the electronic resources of regional administrations.

Taxes and reporting of individual entrepreneurs on the simplified tax system without employees in 2021

Entrepreneurs on the simplified tax system take:

• Reports and declarations to the tax office;
• transfer contributions for themselves to the Pension Fund and the Federal Health Insurance Fund;
• keep the Book of Income and Expenses - KUDiR.

Once a year, before April 30, individual entrepreneurs submit a tax return using the simplified tax system. Order MMV-7-3/352 of the Federal Tax Service approved the form of the declaration and the procedure for filling it out, for example:

• fill out the declaration in printed capital letters;
• round amounts to the nearest ruble;
• put a dash in empty fields;
• If you make a mistake, you will have to fill out the form again;
• Declaration sheets cannot be stitched or stapled.

If the entrepreneur had no income during the year, then he must submit a zero declaration.

Every three months, a simplified individual entrepreneur pays an advance payment. The size of the payment depends on the tax base chosen by the entrepreneur:

• pay income tax - 6% of all income for the year.
• pay tax on the difference between income and expenses - 15% of net profit.

If a company using the simplified tax system does not have employees, then you need to pay quarterly contributions for yourself to the Pension Fund and the Health Insurance Fund.

There is no need to submit an accounting report, because all income is registered in KUDiR. If the tax office decides to check the honesty of an individual entrepreneur, it will request a book for verification.

Patent tax system

With PSN, the object of tax collection is not a certain income, but possible income based on a specific type of activity. The sizes are set by the state. And the options for types of activities for which the patent system is available are regulated by Article 346.43 of the Tax Code of the Russian Federation. It is also important that the list of these species is growing all the time.

The calculation of the price for a patent does not depend on the individual entrepreneur. The amount is set based on the rate for a specific type of commercial activity, as well as the period for which the patent is purchased (up to one year).

Individual entrepreneurs operating on a patent do not need to submit reports.

Taxes are paid within the cost of the patent itself.

Unified tax on imputed income (UTII)

In this regime, a tax is imposed on potential income from a specific type of activity. The regional coefficient is also taken into account, which can either increase or decrease the amount of payment according to the declaration on the “imputed” basis.

What affects the calculation of tax for UTII:

1. Basic business profitability. Registered in the Tax Code of the Russian Federation.
2. The value of the physical indicator. In its own way for each specific type of activity of entrepreneurs.
3. Coefficients K1 and K2. K1 - the deflator coefficient has been equal to 1.798 since 2015. K2 - the correction factor varies depending on the regional setting.

The formula for calculating the UTII tax is: basic profitability* K1 * K2 * tax rate of 15 percent.

Time for filing reports and time for paying tax indicators:

• 1st quarter - until April 20 - reporting and until April 25 - tax.
• 2nd - until July 20 and July 25, respectively.
• 3rd - until October 20 and 25, respectively.
• 4th - until January 20 and 25, respectively.

Employee tax for individual entrepreneurs

The requirements for an individual entrepreneur who has become an employer are such that he is forced to pay a portion of the entire amount of funds paid to his employees (under an employment or civil law contract) to the treasury.

The calculation of this tax is calculated according to the following principle: (employee’s income for the month minus tax deductions) * tax rate.

2-NDFL is issued separately for all individual entrepreneurs. The 2-NDFL declaration must be submitted before April 1 of the reporting period.

The payer will have to transfer the withheld personal income tax before the day following the payday. In the case of personal income tax on sick leave, benefits and vacation pay, payment of these components is due until the last day of the month. 3 percent is paid for persons with Russian citizenship and 30 percent for foreign persons.

The individual entrepreneur has employees on staff - unified reporting for all modes

If an individual entrepreneur has hired employees, he has an obligation to pay personal income tax to the budget on their income. You will have to pay and report regardless of the entrepreneur’s taxation system (OSN, simplified tax system or others).

There are 2 types of personal income tax rates:

• 13% is the standard income tax rate for employees (reviewers of the Russian Federation);
• 30% - for persons staying in the Russian Federation for less than 6 months.

The procedure for calculating payments for an employee.

The company pays its employee a monthly salary in the amount of 5,000 rubles. Consequently, as a tax agent, at the end of each month she is obliged to calculate the amount of tax, withhold it from the employee’s income upon actual payment and transfer it to the budget.

5,000 * 13% = 650 rub.

Federal Tax Service of the Russian Federation

https://www.nalog.ru/

At the beginning of 2021, changes occurred in the structure of control over insurance contributions for medical, pension and social insurance:

1. Accounting for payers and control over organizations' deductions for insurance premiums has been transferred to the tax inspectorate (previously this was done by the Pension Fund of the Russian Federation).
2. The contribution classification codes have changed (due to the transition to the Federal Tax Service).
3. To register and deregister, you no longer need to contact the Pension Fund; registration takes place automatically, as part of an interdepartmental exchange.

But these are most likely internal transformations. For external participants in this process, little has changed.

The standard rate of insurance premiums for the period until 2021 is set at 30%, of which:

• 22% goes to compulsory pension insurance (OPI);
• 2.9% - for compulsory social insurance (OSI - cases of temporary disability, maternity leave);
• 5.1% - insurance premiums for medical insurance (compulsory medical insurance - sick leave);
• additional insurance contributions to the Pension Fund are paid - 10% (above the established maximum base).

In 2021, for some types of activities and taxation systems, a preferential rate of insurance premiums applies. A reduced rate of 20% can be provided:

• entrepreneurs, if they work under the simplified tax system and conduct their business in the social and industrial spheres;
• pharmacies that use any of the preferential tax regimes (EVND, for example);
• Individual entrepreneurs operating under the patent system (PNS);
• charitable foundations and non-profit partnerships on the simplified tax system.

Currently, the Pension Fund is in charge of 2 reporting forms; the Pension Fund accepts:

• information about insured persons (form SZV-M - information must be provided every month);
• data on the insurance experience of the insured person (SZV-Experience - annually).

If the number of employees exceeds 25 people, reporting (to the Pension Fund of Russia) must be submitted electronically with an enhanced qualified electronic digital signature.

Pension Fund

https://www.pfrf.ru/

Table: deadlines and reporting forms for individual entrepreneurs as an employer

Payments to extra-budgetary funds

For self-employed people without employees

When the profit does not exceed 300 thousand rubles, the following calculation principle is used: minimum wage * rate 26% * 12 months. Both “Pensionka” and the compulsory medical insurance fund will wait for money from the entrepreneur until December 31.

And if the profitability exceeds this mark, then the formula will look like this: minimum wage * rate of 26 percent * 12 months. + 1 percent of the amount of profit above.

At the same time, if you are also required to make basic payments before December 31, then one percent in excess of income can be paid later - before April 1 of the next year.

You need to pay an amount equal to 8 minimum wages * 26 percent rate * 12 months to the pension fund.

You will need to pay into the compulsory medical insurance fund according to the following system: minimum wage * 5.1 percent * 12 months.

The payment to the compulsory medical insurance fund is calculated as follows: minimum wage * 5.1% * 12 months.

Information to the Pension Fund and the Compulsory Medical Insurance Fund comes directly from the Federal Tax Service. Therefore, there is no need to report additionally.

For individual entrepreneurs who have employees

Payments to the Pension Fund and the Compulsory Medical Insurance Fund are calculated according to the same scheme: monthly contribution = the amount that was accrued to the employee from the beginning of the reporting year to the end of the current month multiplied by the Pension Fund tariff or the Compulsory Medical Insurance Fund tariff, respectively. Moreover, tariffs vary depending on the type of payer.

So in the main mode, the PFR tariff = 22+10%, the compulsory medical insurance fund tariff = 5.1%.

On the patent: Pension Fund tariff = 20%, compulsory medical insurance fund - zero.

The situation is the same for entrepreneurs in the “proschenka” market and for those “investors” who have received a license for pharmaceutical activities, activities in the niche of scientific research, education and healthcare. And also culture, art and mass sports.

There are several types of payers. These are those individual entrepreneurs who operate within the free economic zone of Crimea and Sevastopol, residents of the free port of Vladivostok and residents of specially designated territories that are designated as “territories of rapid socio-economic development.”

For these taxpayers, the Pension Fund tariff will be counted as 6 percent, and the Compulsory Medical Insurance Fund tariff will be 0.1 percent.

There are also individual entrepreneurs who act under obligations to implement tourism and recreational activities. Their tariffs by fund are the same as those of those included in the department of technology-innovation special economic zones:

Pension = 8 percent. Compulsory medical insurance = 4 percent.

Additional pension fund tariffs

According to Federal Law 173 (“On labor pensions of the Russian Federation”), special tariffs apply to certain types of entrepreneur employees. This mainly applies to those who are employed in an enterprise with increased danger or harmfulness. In this case, the following will need to be added to the main calculation:

1. With increased harmfulness of category 3.4 - a 7 percent tariff.
2. With a harmfulness of 3.3 - 6 percent.
3. At 3.2 - 4 percent.
4. At 3.1 - 2 percent.

In case of increased danger, a tariff of four percent is applied.

An entrepreneur with hired employees submits a declaration to the pension fund using the RSV-1 form.

• For the first quarter - until May 16.
• For the first half of the year - until August 15.
• For the past three quarters - until November 15.
• For the whole year - until February 15.

Payment is due monthly by the 15th of the following month. If the day falls on a weekend - until the next working day.

Postponement of the deadline date

As you can see, for an individual entrepreneur’s tax return on the simplified tax system, the due date almost always falls with the first May holidays. The same situation is in 2021. Therefore, the deadline for submitting the tax return of the simplified tax system for individual entrepreneurs for 2021 is due to clause 7 of Art. 6.1 The Tax Code of the Russian Federation switches to May 03 – Thursday. This will be the first working day after the extended May weekend:

Thus, entrepreneurs on a simplified basis in 2021 have 2 additional days to prepare the declaration for 2017 for submission.

Also see 2021 Production Calendar.

Please note that the deadline for submitting the simplified tax system declaration when closing an individual entrepreneur is different - no later than the 25th day of the month, which follows the month of submitting to the Federal Tax Service the notification of termination of the individual entrepreneur’s status (clause 2 of Article 346.23 of the Tax Code of the Russian Federation).

Payments to the Social Insurance Fund

The entrepreneur is required to submit a report in Form 4-FSS. The formula for calculation will look like this: amount to be accrued at the beginning of the year and until the end of the current month * 2.9 percent.

There are two ways to report to the Social Insurance Fund - paper and electronic. At the same time, if you employ more than 25 people, then the report is accepted only in electronic format.

The rules for reporting deadlines are:

• For the 1st quarter - until April 20 in paper form and until April 25 in electronic form.
• For the 1st and 2nd - until July 20 and 25, respectively.
• For 9 months of work - until October 20 and 25.
• For the whole year - until January 20 and 25.

Payments for reporting are transferred until the 15th of the next month.

Ana-sm.com

The everyday life of an entrepreneur, and even with a small child in his arms, is also fun... Sometimes you get so “spinned” that you don’t remember what day it is, but you have to remember and be sure to pay all the necessary fees and taxes ON TIME.
It’s good that for individual entrepreneurs on the simplified tax system everything is greatly simplified - one tax (pay quarterly), contributions to the Pension Fund (pay quarterly + 1%), maintain KUDiR (and don’t need to submit it) and one Tax Return. For those who have it, a trade fee is added. All. This is all! But even in this situation, you are afraid of missing something, just behind a string of things and thoughts. Therefore, the easiest way is to create and print a memo about payments. A sort of calendar of tax payments, contributions and mandatory reporting. PAYMENTS AND REPORTING OF IP (USN 6%) IN 2021
We print it out and hang it in the most visible place, not forgetting to mark the completed items!

1. INSURANCE PREMIUMS TO THE PFR

Pay by the end of each quarter. Starting in 2021, we pay to the Tax Office! Total for 2021—RUB 27,990. 00 kop.

— until March 31, 2021 (RUB 5,850.00 in the Pension Fund and RUB 1,147.50 in the Federal Compulsory Compulsory Medical Insurance Fund) + 1%,

— until June 30, 2021 (RUB 5,850.00 to the Pension Fund and RUB 1,147.50 to the Federal Compulsory Medical Insurance Fund) + 1%,

— until September 30, 2021 (RUB 5,850.00 to the Pension Fund and RUB 1,147.50 to the Federal Compulsory Compulsory Medical Insurance Fund) + 1%,

- until December 31, 2021 (RUB 5,850.00 in the Pension Fund and RUB 1,147.50 in the Federal Compulsory Compulsory Medical Insurance Fund) + 1%.

You can also pay until the end of each quarter - 1% (calculated approximately for income over 300 thousand rubles). The last payment of 1% is until April 1, 2021.

You can pay the entire amount in full (in one payment): RUB 27,990. 00 kop. until December 31, 2015 and 1% on income over 300 thousand rubles until April 1, 2021, BUT you will not be able to deduct (reduce the amount of the advance tax payment) quarterly! Only after you pay, then you will be credited for the period in which you paid.

2. ADVANCE PAYMENTS TO THE TAX OFFICE

until the 25th day of the month following the end of the quarter 6% of income. You can deduct paid contributions to the Pension Fund + 1% (paid for the same period).

for 1st quarter - pay before April 25, 2021: Advance payment for 1st quarter

= (Amount of income for the 1st quarter) X 6% - (Paid contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund), i.e. paid the PFR and FFOMS contributions (5,850.00 rubles + 1,147.50 rubles +1%) by the end of the quarter and deduct them, if not, then there is no deduction. We pay to the Tax Office, remember?

for half a year - pay before July 25, 2021: Advance payment for half a year

= (Amount of income for the 1st and 2nd quarters) X 6% - (Advance payment for the 1st quarter) - (All timely paid contributions to the Pension Fund), i.e. the entire amount of contributions to the Pension Fund paid before June 30 (RUB 5,850.00 + RUB 1,147.50 +1%) X 2

for 9 months - pay before October 25, 2021: Advance payment for 9 months

= (Amount of income for 1st, 2nd and 3rd quarters) X 6% - (Advance payments for 1st and 2nd quarters) - (All timely paid contributions to the Pension Fund), i.e. the entire amount of contributions to the Pension Fund paid before September 30 (RUB 5,850.00 + RUB 1,147.50 +1%) X 3

for 2021 - pay by April 30, 2021: Tax according to the simplified tax system for the year

= (Total amount of income for the entire year) X 6% - (Advance payments for 1st, 2nd and 3rd quarters) - (All timely paid contributions to the Pension Fund), i.e. the entire amount of contributions to the Pension Fund is mandatory! paid before December 31 (RUB 4,652.70 + RUB 912.65 +1%) X 4

3. SUBMIT YOUR TAX RETURN TO THE IRS

until April 30, 2021.

4. Fill out, file and sign the KUDiR,

which does not need to be submitted or certified, but it must exist.

5.

If you are a
TRADE TAX
, then you must also pay it quarterly no later than the 25th day of the month following the taxation period; you can also reduce the tax on it.

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