Individual entrepreneur reports to the pension fund. Reports to extra-budgetary funds. Reports to the statistical office

In the current tax year Did not happen significant changes, which would relate to the taxation of entrepreneurs without hired labor.

The specific procedure and forms of payments are related to tax system, chosen by one or another individual entrepreneur.

Many entrepreneurs work independently, without hiring additional hired labor. We will talk about such situations, how much and what an individual entrepreneur should transfer to the budget and other funds in this material.

Payments under the simplified tax system and the procedure for their payment

Largest number Entrepreneurs choose a simplified tax payment system for themselves.

It exempts you from transferring and accounting for VAT, as well as property tax.

Under the simplified tax system, each entrepreneur pays the so-called “ single tax", independently choosing 1 of 2 tax objects:

1. 6% rate of income, excluding costs.
2. 15% rate of the margin between income and expenses of the individual entrepreneur for the reporting period.

Entrepreneurs on the simplified tax system, including those without employees, are obliged to quarterly transfer their taxes and other established payments. They must do this no later than the 25th day of the month that immediately follows the reporting period. The tax regime designed to facilitate tax burden for small and medium-sized domestic businesses, as well as simplify its accounting.

If there are hired personnel on staff, reporting is submitted quarterly, and once a year the individual entrepreneur submits it for himself.

When simplified, an individual entrepreneur working without employees pays 6% or 15% of his income to the Federal Tax Service, depending on the chosen option.

Taxes for individual entrepreneurs on UTII and patent

On UTII - tax on imputed income, entrepreneurs without hired personnel must pay fixed part payment, which will no longer be related in any way to your actual income and expenses.

No matter how much an individual entrepreneur earns, he will have to fork out an amount established by the state, which is related to his type of activity and the region of its implementation.

But this is a certain convenience from a business point of view, and will not be required additional costs for accounting.

So: with “imputation”, an individual entrepreneur working without hired labor pays 15% of the imputed (prescribed) income to the Federal Tax Service.

Those individual entrepreneurs who work “on a patent” are allowed to pay its cost in two times, of which the third part is paid no later than 25 days from the start of activities during the period of validity of the patent.

The remaining 2/3 must be paid no later than 25 days after the end of the term in which the this patent. In this case, there is also no need to pay VAT, property tax, income tax.

For an individual entrepreneur operating on a patent without employees, a tax payment to the Federal Tax Service is provided in the amount of 6% of possible annual income (the amounts are established for the type of activity and the region!).

For those subjects economic activity who had to choose a general taxation method for themselves and who do not use a special regime, as well as hired labor, will have to pay the following types taxes:

• income (13% of the entrepreneur’s business income);
• VAT (18%, unless other conditions apply);
• property, transport, land tax and are paid in cases where the corresponding type of assets (fixed assets - land, transport, etc.) is used to conduct business.

As before, such a system most fully satisfies those individual entrepreneurs whose counterparties are primarily legal entities.

We emphasize once again that in case of simplified tax system or general method taxation, the tax amount will be calculated only on the income actually received. That is, if there was no activity or income, then you will not need to pay anything.

The main difference between entrepreneurs without hired labor and those with employees is the following privileges:

1. from all the income that an individual entrepreneur accrues to his staff, he must additionally charge and withhold personal income tax in the amount of 13%, that is, he acts as a tax agent;
2. must make fixed payments for its employees in off-budget funds.

When and what to pay in 2017

Please note that the calendar of tax and other payments for the current year can be presented as follows:

• before 04/01/2017 it is necessary to transfer contributions to the funds for the 1st quarter and the balance of the underpayment for the past year;
• paid by 04/25/2017 advance payment for the 1st quarter of this year;
• until April 30, 2017. Tax is paid according to a simplified scheme for the 4th trimester of the last season;
• a declaration for the previous year must be submitted within the same period;
• until 07/01/2017 we transfer contributions to various funds for the 2nd quarter;
• 07/25/2017 – cut-off date for advance payment to the tax office for the 2nd quarter;
• contributions for the 3rd quarter are paid until 01.10.2017;
• until October 25, 2017, tax advance payment for the 3rd trimester;
• until December 31, 2017 – all contributions to the funds for the last quarter of the year.

Amounts of other mandatory contributions, payments that the individual entrepreneur pays from himself

However, if the procedure for paying and the names of taxes were not changed, the minimum level of wages changed, and this affected the amount of contributions.

Now entrepreneurs who earn no more than 300 thousand rubles per year will pay for themselves fixed size payment, namely 22,261.38 rubles.

This is the total amount of contributions, of which the Pension Fund is 18,610.80 rubles, and health insurance– 3,650.58 rubles, respectively).

For those who are lucky enough to earn more than 300,000 domestic rubles in 2017, they will pay contributions on the amount exceeding this level in the amount of 1%, as before, but not more than 148,886.40 rubles for the current year.

And from October 2017, all payments to budgetary and extra-budgetary funds must be equal to the amount of tax calculated for the same quarter - please note.

Thus, there is a quarterly reduction in advance payments by full amount contribution. If you do not pay Pension Fund contributions quarterly, you will lose the opportunity to deduct from the advance payment under the simplified tax system.

All this concerned the payment of payments for pension and health insurance directly from the entrepreneur himself, who works without employees.

Reports individual entrepreneur in 2017 can be divided into four types:

1. Fiscal reports.

For entrepreneurs using the simplified taxation system (STS), the unified agricultural tax (USAT) and the “imputed tax” (UTII), this is a declaration that is submitted once a year or once a quarter. Individual entrepreneurs on the main system (OSNO) generally submit reports for each tax. Life is easiest for entrepreneurs who have chosen a patent (PSN) - they do not provide fiscal reporting.

2. Additional reports.

These include various data that you need to provide to the tax office, for example (SSCH).

3. Reports to extra-budgetary funds.

Pension Fund (PFR), Fund social insurance(FSS) and the Compulsory Health Insurance Fund (MHIF) are also waiting for reports from you. This includes personalization for personnel, reports on contributions and much more.

4. Reports to the statistical agency.

Sent when government research business environment in the Russian Federation.

Individual entrepreneurs on the simplified tax system and unified agricultural tax submit a declaration once a year. Individual entrepreneurs report to UTII once every 3 months. Entrepreneurs submit reports on each tax on OSNO.

The deadlines for submitting all of the listed reports to regulatory authorities can be found in our table. It also lists all the document forms that need to be filled out and submitted.

Don't forget about deadlines tax return and other reports. You can even keep a calendar for yourself and mark the dates of your department visits. The more seriously you take these documents, the easier it will be for you to conduct business. Agree, it is better to report on time than to pay fines and unfreeze accounts.

Taxes for entrepreneurs in 2017

Employee tax for individual entrepreneurs

Individual entrepreneurs with employees are recognized tax agents and are obliged to withhold from all income paid (including under contracts in civil law) personal income tax.

Payments to extra-budgetary funds for individual entrepreneurs

Taxes for individual entrepreneurs without employees in 2017 depend primarily on the chosen tax regime. At the same time, all entrepreneurs must make contributions to the funds. We will look at what taxes you need to pay in this article.

First, let's find out which ones pay taxes for individual entrepreneurs in 2017 without employees depending on the chosen taxation system.

There are four main tax regimes:

1. general taxation system;
2. simplified taxation system;
3. patent system taxation;
4. UTII.

Let's see how the chosen tax regime affects the taxes of individual entrepreneurs without employees in 2017.

Taxes for individual entrepreneurs without employees in 2017 on OSNO

Apply common system Absolutely all entrepreneurs can. However, on general mode the biggest the tax burden. On OSNO, an individual entrepreneur without employees in 2017 pays:

1. personal income tax business income at a rate of 13%;
2. VAT with goods sold(works, services) at a rate of 18% or 10%.

In addition, individual entrepreneur taxes under the general regime also include property tax, transport and land tax. These taxes are calculated for individual entrepreneurs in 2017 without employees if they have an object of taxation (real estate, car or land).

Capital entrepreneurs engaged in trade pay an additional trade tax.

Taxes for individual entrepreneurs without employees in 2017 on the simplified tax system

Before we tell you what taxes an individual entrepreneur pays under the simplified tax system in 2017 without employees, we’ll tell you who has the right to apply the simplified tax system.

Entrepreneurs who want to switch to the simplified tax system starting in 2017 must submit an application to the inspectorate by the end of 2016. However, not all businessmen can become simplistic. You will find the conditions for applying the simplified form for entrepreneurs in the table.

Deadline for payment of insurance premiums. Entrepreneurs must transfer the fixed part of the contributions by December 31 of the year, and the additional part pension contributions in the amount of 1% of income exceeding RUB 300,000 - no later than April 3, 2018.

Please note that entrepreneurs can pay a fixed portion of contributions quarterly. In some cases this is even beneficial. For example, simplifiers with the object of taxation income minus expenses will be able transferred amount contributions should be included in expenses, and those who are imputed will reduce UTII by it. In both cases, only those paid contributions that relate to the current quarter are taken into account.