Who pays the single social contribution? Unified social contribution from private entrepreneurs

We decided to help Ukrainian restaurateurs a little and compiled a short calendar for them on paying taxes and submitting reports. The calendar is relevant for entrepreneurs of the second or third group of single tax payers, taking into account the fact that they have employees. This criterion is due to the choice of this form by the majority of restaurateurs. Experience shows that sole proprietorship is the optimal form for owners of small establishments.

IN Lately It has also become popular to combine the work organization of two entrepreneurs, where one of them implements alcoholic drinks, and the other produces dishes. This form very convenient because of the opportunity to receive the bulk of the proceeds from the kitchen, remaining on a single tax, and sell strong alcoholic drinks at common system taxation. Thus, restaurateurs reduce tax burden of your business to optimize your business. Retail beer and table wines under license are available to entrepreneurs without opening an LLC.

In any case, all entrepreneurs are required to timely calculate and pay wages to their employees, as well as submit reports and pay the necessary taxes.

In this table we have indicated deadlines for reporting by employers in 2017. Explanations and detailed explanations of reporting types are described below.

Report on ERU. Employers monthly submit to the fiscal service a “Report on the amounts of accrued wages(income, cash security, benefits, compensation) of insured persons and the amounts of accrued single social contribution (USC) for compulsory state social insurance.” The report is submitted within 20 calendar days following the last day of the reporting month.

Report on Form No. 1DF. Employers are required to report on the amounts of accrued wages and the amounts of withheld personal income tax (NDFL) and military duty by providing a Tax calculation of the amount of income accrued (paid) in favor of taxpayers and the amounts of tax withheld from them (form No. 1DF). The calculation is presented quarterly within 40 calendar days following the reporting quarter.

Social security report. If an entrepreneur receives sick leave funding during the year or maternity payments for employees from the Fund social insurance, then he is obliged to report on these payments in the form F4-FSSzTVP. The report is submitted quarterly, no later than the 20th day of the month following the reporting quarter. If the entrepreneur has not received payments from the Fund, there is no need to submit a report.

Report on the employment of people with disabilities. If an entrepreneur employs 8 or more people, he must submit to the Fund social protection disabled people report on f. No. 10-PI. The report is submitted once a year, no later than March 1 after the reporting period. Postponement of the deadline for this type of report is not provided.

The unified social tax in the DPR is paid by employers from the salaries of their employees and by private entrepreneurs - for themselves. Unlike Ukraine, in the DPR single contribution truly united - there is no division into professional classes. risk, nor 3.6% from the employee / 36-40% from the employer.

The only exception is if the entrepreneur has employees. In this case, he pays both types of unified social contributions at the same time: from employees - separately, for himself - separately.

The rate of unified social contribution in the DPR, as well as the rules for its calculation and payment, are established.

Unified social tax from employers

Employers pay the unified social contribution at a rate of 31% of the income accrued to employees.

In addition to wages, ESC is also accrued for sick leave and maternity leave, including those paid through social insurance. Not subject to ESC travel expenses, one-time assistance to employees upon retirement, dividends and other income of employees from participation in the capital of the enterprise.

It is important to note that the payer of the unified social tax in the DPR is the employer, not the employee. That is, this 31% is not withheld from the employee as income tax, and is calculated on top of the entire salary amount.

Deadline for payment of unified social tax for employees- simultaneously with the payment of wages. If the salary is accrued but not paid, the unified social contribution must in any case be transferred by the 20th next month(inclusive).

Unified social contribution from private entrepreneurs

The size of the unified social tax in the DPR depends on the chosen taxation system.

Entrepreneurs on a simplified system pay a monthly fixed rate of unified social contribution, regardless of whether the activity was carried out:

• Groups 1 and 2 - 600 rubles/month;
• Group 3 - 800 rubles per month.

Unified social contribution for oneself on a simplified system is paid up to last day reporting month (for September we pay until the last day of September, for October - before the last day of October, etc.)

Simplified people - pensioners and disabled people who receive a pension or social assistance from the state - are exempt from paying the unified social tax for themselves.

Entrepreneur on a shared system taxation is paid by the Unified Social Security at a rate of 15% of net profit, but not less than 800 and not more than 20 thousand rubles. If no activity was carried out, the unified social contribution is not paid for itself.

The payment deadline is until the 30th of the next month.

Some particularly highly qualified inspectors may call and demand to pay the unified social contribution rate by the 20th, in advance or in some other way. To be more convincing, intimidate with fictitious “fines.” Such demands are completely illegal, so callers should be sent to listen carefully, thank them for the information they provide, and shut them down.

Reporting on URU in the DPR

Report on unified social contribution for employees served until the 20th.

For legal entities, starting in October 2015, you must submit a blank report, even if you do not have any employees. This rule does not apply to individual entrepreneurs - if you do not have employees, then you do not need to submit a report for them.

For entrepreneurs using a simplified system You need to report for yourself once a year before February 10th.

On group 3 of the simplified system before it was necessary to submit meaningless monthly reports. This insanity was canceled on November 12, 2015, when Resolution of the Council of Ministers of the DPR No. 19-30 of October 16, 2015 came into force. Now in group 3, the report is also submitted once a year.

On the general taxation system You must report monthly by the 20th. If no activity was carried out, the report still needs to be submitted. This requirement was also introduced on November 12, 2015 by resolution No. 19-30.

So why does the tax office insist that empty reports should have been submitted since July? This question has already come up twice in the comments. It's simple. It would even be funny if it weren’t paid for out of our pockets.

In the changes dated July 24 to the temporary order on the collection and accounting of unified social contributions, a typo was inserted. In the last paragraph of clause 10.9 it is written:

Individual entrepreneurs are required to submit a report regardless of whether they conduct entrepreneurial activity, except individuals-entrepreneurs specified in paragraph “e” of Part 2 of Article 8 of this Procedure

But here’s the thing—clause 8.2 “d” doesn’t talk about any entrepreneurs at all. 8.2 is generally a list of income for which the Unified Social Security is not accrued.

It is obvious that clause 8.1 “d” was meant (especially since the previous version of the law made reference to it). 8.1 “d” really tells us about “individuals - entrepreneurs who ... are payers of income tax.”

As stupid as it may seem, due to a banal typo, the right not to submit empty reports actually disappeared back in July 2015. And already by Resolution No. 19-30 it was purposefully canceled.

Forms and instructions for completing reports

Responsibility of single contribution payers

For failure to pay the unified social tax on time— a fine of 10% of the amount of the underpaid contribution. In addition, a penalty is charged at the rate of 0.01% of the amount of underpayment for each day, starting from the cutoff day for payment of the unified social contribution and ending with the day of its actual transfer to the budget.

Please note that a penalty will be charged tax office, and not the payer - i.e. if you are late and pay the unified social tax later due date, there is no need to charge a “self-fine” and pay the penalty right away. Pay only the unified social tax rate itself, sit still, wait for the appropriate decision from the tax office (which is still not guaranteed to happen;)), and pay based on it.

Behind incorrect accrual Unified social tax in the DPR is subject to a fine—25% of the amount of the additional contribution for the first time, 50% for all subsequent ones.

For late submission of a report- fine 340 rubles.

In 2017, there will be big changes in taxation, which will also affect entrepreneurs.
The Verkhovna Rada in the State Budget for 2017 set the minimum wage at 3,200 hryvnia, and the cost of living for able-bodied persons will be 1,600 hryvnia.

I note that all major system developers electronic filing reporting stated the readiness of their programs and services for innovations.

What will change in the New Year 2017?

Single tax 2017

In 2017, individual entrepreneurs 1st single tax groups will pay single tax at a rate of 10% of the cost of living for able-bodied persons: 10% of 1600 UAH = 160 UAH/month.

Due to the increase in the minimum wage to 3200 hryvnia for entrepreneurs 2nd groups monthly payment the single tax will increase. They will pay the Unified State Tax rate of 20% of the minimum wage: 20% of 3200 UAH = 640.6 UAH/month.

Entrepreneurs 3rd groups, as before, will pay a single tax on earned income:
3% - applied by VAT payers
5% - applied by NON-payers of VAT

Unified social contribution 2017

Entrepreneurs of the 1st group must pay unified social contributions at a rate of 22% of 0.5 of the minimum insurance premium.
Calculation per month 3200 UAH × 0.5 × 22% = 352 UAH.
Or the unified social contribution for the first quarter of 2017 will be UAH 1,056.

The 2nd and 3rd groups will calculate the ESC from the minimum wage, 3200 UAH × 22% = 704 UAH.

Unified social contribution for the first quarter of 2017 will amount to UAH 2,112.

Changes in other taxes and fees in 2017

• Administrative fee for making changes to SPD data in Unified state register- 0.1 of the subsistence minimum, i.e. it will be 160 UAH (previously 140 UAH).
• From January 2017, court fees will depend on the cost of living for able-bodied persons, rather than on the minimum wage.
• Cost of licenses to conduct individual species activities under the Law “On Licensing Types of Economic Activities”, as before, is tied to minimum wage. Thus, the fee for obtaining a license will double.
• Property tax. In 2017, the rate is 1.5% of the minimum wage established on January 1 per 1 sq. m. In 2016 - 3% of the minimum wage established on January 1 per 1 sq. m. m.
• Registration of rights to real estate. Depends on the cost of living.
• Transport tax. It is paid by owners whose cars are no older than 5 years inclusive from the date of production and the average market price is over 375 times the minimum wage established at the beginning of the year. In 2017 this is 1.2 million hryvnia. In 2016, there were 750 minimum wages - UAH 1,033,500.

The Verkhovna Rada has canceled the payment of pension fees by individuals when purchasing cash currency. Let us remind you: the fee was 2% of the transaction amount.

Penalties

• Tax Code: no changes, since the amounts of fines are set in fixed amounts.
• Administrative Code: Fines are tied to the non-taxable minimum income of citizens. TO living wage a fine is attached under Art. 1726 for violation of financial control conditions.
• Labor legislation: Fines remain linked to the minimum wage, and accordingly fines for violation labor legislation will increase. In addition, penalties have been added:
  • For preventing the state labor inspector from conducting an inspection and creating obstacles during the inspection. The fine will be 3 times the minimum wage, in 2017 it is 9,600 UAH.
  • For violation of deadlines for paying wages to employees - 100 minimum wages.
• Remuneration: The salary of persons who work for you at their main place of work cannot be less than 3200 UAH. Accordingly, the amount of the minimum base for calculating the unified social contribution is UAH 3,200. So, if you have 7 hired workers, minimum payment according to the unified social allowance for the month will be 3200 UAH × 22% × 7 = 4928 UAH.

And finally, from January 1, 2017, SPDs that are engaged in technical sales complex goods subject to warranty repairs(maintenance) are required to use PPO. The list of groups of these goods will be established by the Cabinet of Ministers.