An entrepreneur applying a special regime has the right to reduce the tax by the amount of insurance contributions he paid to the Pension Fund and the Social Insurance Fund (clause 1, clause 2, article 346.32 of the Tax Code of the Russian Federation). The procedure for reducing tax depends on whether the individual entrepreneur has employees and what tax regime he applies.

Reducing UTII for insurance premiums if the individual entrepreneur has employees

In this case, the amount of insurance premiums paid from payments to employees reduces the amount of the single tax, but only with a 50% limitation (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation). For example, the amount of UTII is 10,000 rubles, and the amount of contributions is 7,000 rubles. Accordingly, the tax can be reduced only by 5,000 rubles. (10,000 rub. x 50%), and the remaining 2,000 rub. (7000 rubles - 5000 rubles) will no longer be taken into account in the following periods - for the purposes of paying UTII they “burn out”.

It is also important to keep in mind that UTII is reduced only by contributions from payments to employees engaged in imputed activities.

You can reduce UTII for a certain quarter by the amount of contributions paid to the budget in a given quarter.

Reducing the single tax on insurance premiums for individual entrepreneurs for themselves

Here, the order of reduction again depends on whether the individual entrepreneur uses the labor of hired workers.

If an individual entrepreneur has employees, then the entrepreneur does not have the right to reduce UTII for a fixed contribution for himself.

If the entrepreneur does not have employees, then he can reduce the UTII by the entire amount of the contribution paid for himself (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

The amount of UTII for a specific quarter is reduced by the contributions transferred in this quarter.

For clarity, let's summarize the data in a table:

Reducing the tax on insurance premiums when an entrepreneur uses the simplified tax system

Only individual entrepreneurs who have chosen “income” as the object of taxation (“income-expense simplifications” include the amount of contributions as expenses) can reduce the tax under the simplified tax system by the amount of insurance premiums.

To reduce tax under the simplified tax system, it also matters whether the individual entrepreneur has employees (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation):

Advance/tax under the simplified tax system is reduced by the amount of contributions actually paid in a specific reporting/tax period.

Article 346.31 Tax Code It is established that the single tax rate on imputed income is 15%. From October 1, 2015, by acts of representative bodies of municipal districts, city districts and city laws federal significance Moscow, St. Petersburg and Sevastopol UTII rate may be reduced from 15% to 7.5%.

Tax period according to single tax- quarter.

In the previous article, we wrote that to calculate UTII, you need to determine the amount of imputed income. Imputed income is determined by the formula:

Multiply the result by 15%. This will be the calculated amount of single tax.

How to reduce the calculated amount of UTII for insurance premiums

The calculated amount of single tax can be reduced:

• for the amount of insurance premiums paid for compulsory insurance employees, including “injury” contributions;
• the amount of contributions in the form of fixed payments paid by individual entrepreneurs for their insurance;
• for the amount of temporary disability benefits paid to employees (except for industrial accidents and occupational diseases);
• for payments under voluntary personal insurance contracts concluded with insurance companies in favor of employees.

note

The amount of UTII can be reduced only by the amount of temporary disability benefits actually paid to employees at the expense of the employer. But for the amount of maternity benefits paid, one-time benefits women registered in medical institutions in early dates pregnancy, monthly benefits for child care, the single tax cannot be reduced (letter of the Ministry of Finance of the Russian Federation dated March 28, 2014 No. 03-11-11/13859).

UTII may be reduced, but not by more than half. Moreover, organizations can reduce the tax by the amount of insurance premiums paid (within the limits of previously calculated amounts) in a given tax (reporting) period, and not for the same period. It does not matter for what period the contributions are transferred.

For example, insurance premiums for December 2015, paid in January 2016, reduce the amount of UTII calculated for the first quarter of 2016.

This rule does not apply to individual entrepreneurs working without employees. Since they pay insurance premiums for the current year no later than December 31 of the same year, when transferring insurance premiums, for example, for 2015 in 2016, they do not have the right to reduce the amount of UTII by these contributions. Financiers provide such explanations in letters dated May 26, 2014 No. 03-11-11/24975, dated September 18, 2013 No. 03-11-11/38636, dated March 29, 2013 No. 03-11-09/10035.

Based on the instructions of the Ministry of Finance, it is better for imputed entrepreneurs working independently to pay insurance premiums quarterly. Thus, by contributions transferred in the first quarter of 2016, you can reduce the UTII calculated for the same quarter. The main thing is that fixed payments are paid before the end of the quarter. Let's look at an example.

On July 21, 2016, the “imputed” entrepreneur submitted a UTII declaration for the second quarter of 2016 to the tax office. At the same time, he reduced the amount of the single tax by the amount of insurance premiums, since he paid them before June 30, 2016.

If these contributions were paid in July, the entrepreneur would be able to take them into account only when calculating the imputed tax for the next quarter.

That is, insurance premiums accrued in June but paid in July do not reduce the amount of the single tax for the second quarter. They can only be taken into account when calculating UTII for the third quarter.

Based on the same position that the tax calculated based on the results of the quarter should be reduced by contributions paid in the same quarter, the Ministry of Finance does not recommend paying fixed insurance payments at a time for the entire year (see letter dated April 19, 2013 No. 03-11-11/13554).

An entrepreneur who works independently and pays UTII transferred the entire amount of contributions for 2016 in the fourth quarter of 2016. With the contributions paid, he will only be able to reduce the amount of UTII calculated for the fourth quarter.

If the tax amount is less than the amount of insurance premiums, then it will not be possible to deduct the entire amount of contributions. Moreover, he will not be able to transfer the remaining part of the contributions for 2016 to the next year 2017. After all, the transfer of fixed payments for the current year is made by self-employed entrepreneurs no later than December 31 of the same year. Therefore, when paying insurance premiums for 2016 in 2017, it is unlawful to reduce the amount of UTII by the amount of these contributions.

However, arbitration judges have their own opinion on this matter. The judges note that in paragraph 2.1 of Article 346.32 of the Tax Code there is no indication that an entrepreneur working independently can reduce the amount of calculated UTII for a quarter by a fixed payment transferred only in the same quarter. The Tax Code does not regulate the period for reducing the “imputed” tax on fixed insurance premiums. Therefore, the entrepreneur has the right to reduce the amount of the single tax for the quarter by contributions paid in the next quarter, but before filing a declaration (see resolutions of the Autonomous District of the Ural District dated July 16, 2015 No. F09-4591/15, FAS Central District dated July 11, 2014 No. A09-9251/2013).

The Supreme Court of the Russian Federation, in its ruling dated February 16, 2015 No. 307-KG14-6614, confirmed the legitimacy of the position of the arbitration colleagues. The essence of the dispute was that the individual entrepreneur, who does not have employees, paid insurance premiums outside the first quarter, but not later than filing a tax return for this quarter. More precisely, the date of payment of insurance premiums and the date of filing the UTII declaration coincided. The Supreme Court decided that the entrepreneur legally reduced the amount of tax for the first quarter by a fixed payment paid at the end of this quarter.

Thus, an entrepreneur has the right to reduce UTII, for example, for the first quarter of the current year by the amount of insurance premiums paid for himself and relating to this quarter, but paid before filing the declaration for this quarter, that is, before April 25, 2016.

As we see, judges allow entrepreneurs to reduce the tax on insurance premiums paid outside the quarter, but not outside the year. Therefore, no one has yet disputed the illegality of transferring contributions for December of the past year next year.

By the way, keep in mind that entrepreneurs working independently reduce UTII by the entire amount of insurance contributions paid in a fixed amount to the Pension Fund and the Federal Compulsory Medical Insurance Fund without a 50% limit.

...if the “imputed person” switched to the simplified tax system

If in previous year the company (entrepreneur) carried out imputed activities, and from the current year switched to the simplified tax system, then insurance premiums accrued for the last quarter of the previous year, but paid in the current year, are not taken into account when calculating the “simplified” tax.

This is due to the fact that the amount of tax (advance payment) can only be reduced by the amount of insurance premiums paid within the framework of the special regime to which they belong (letter of the Ministry of Finance of the Russian Federation dated March 29, 2013 No. 03-11-09/10035) .

From January 1, 2016, Passiv LLC began to use the simplified tax system instead of UTII. On January 15, 2016, Passive paid insurance premiums for December 2015. "Passive" will not be able to reduce advance payment for the “simplified” tax for the first quarter of 2016 for the amount of mandatory insurance contributions for December 2015, although he actually transferred them in the first quarter of 2016. This amount must be taken into account within the framework of UTII.

...if the “imputed” person transfers additional contributions to the funds

To increase their own pension, “imputed” entrepreneurs who do not use hired labor can transfer additional funds to the Pension Fund of the Russian Federation. pension contributions. However, such additional payments cannot be used to reduce the single tax. This is due to the fact that Article 346.32 of the Tax Code allows tax reduction only by obligatory payments in the Pension Fund and the Social Insurance Fund (clause 15 Information letter dated March 5, 2013 No. 157 and paragraph 1 of Information Letter dated December 18, 2007 No. 123).

A similar rule applies to voluntary contributions of a self-employed entrepreneur to the Fund. social insurance. In a letter dated April 30, 2015 No. 03-11-11/25546, Ministry of Finance officials emphasized that the reduction in the amount calculated UTII entrepreneur working independently, insurance premiums to the Social Insurance Fund paid under voluntary insurance contracts are not provided for in Chapter 26.3 of the Tax Code. Hence the conclusion - it is impossible to reduce the “imputed” tax on these amounts.

...if the “imputed person” has employees

If an entrepreneur has employees, then he can reduce the amount of UTII only by the amount of contributions paid for the employees. This cannot be done for contributions paid for oneself (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated March 29, 2013 No. 03-11-09/10035).

In this regard, the letter of the Ministry of Finance of Russia dated June 24, 2015 No. 30-11-11/36589 is of interest. In it, officials indicated that if an individual entrepreneur carrying out several types of imputed activities has employees in at least one of these types, he cannot reduce the amount of UTII by insurance premiums transferred for himself. And even in relation to activities where there are no hired employees.

The officials' reasoning is as follows. According to the rules of the Tax Code, UTII calculated for a quarter can be reduced by the amount of insurance premiums paid in the same quarter (clause 2 of Article 346.32 of the Tax Code of the Russian Federation). Entrepreneurs who do not hire employees can reduce the calculated UTII by the entire amount of the fixed payment without restrictions (clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

But individual entrepreneurs using hired labor can reduce the “imputed” tax by the amount of contributions paid for employees, but not by more than 50%. Tax cannot be reduced by the amount of contributions paid for oneself.

Based on the above, officials conclude: an individual entrepreneur on UTII, who has employees in at least one type of “imputed” activity, does not have the right to take into account insurance premiums paid for himself when calculating the single tax.

Let us note that earlier financiers expressed the opposite opinion. They indicated that if an entrepreneur carries out several types of “imputed” business, then in relation to activities where there are no employees, he can reduce UTII by contributions paid for himself without limitation (letter of the Ministry of Finance of Russia dated August 6, 2013 No. 03-11-11/31650).

...if the “imputed” overpaid fixed payments

A situation may also occur when, in the previous year, an individual entrepreneur paying UTII mistakenly overpaid fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Pension Fund offset the overpayment of insurance premiums against the payment of upcoming insurance payments for the 2nd, 3rd and 4th quarters of the current year.

Based on this, it would be logical to assume that the amount of “imputed” tax for the 2nd, 3rd and 4th quarters of the current year can also be reduced by the amount of offset insurance premiums. But in letter dated November 7, 2011 No. 03-11-06/3/56144, the Ministry of Finance sets out a different position.

The officials' rationale is as follows. The tax period for UTII is a quarter. Payment of UTII to the budget based on the results of the quarter is made no later than the 25th day of the first month of the next quarter (Article 346.30, paragraph 1 of Article 346.32 of the Tax Code of the Russian Federation). Based on this, the amount of insurance premiums transferred for employees reduces the amount of UTII for the quarter in which these payments were made (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

The amount of overpayment of insurance premiums can be offset against upcoming premium payments or returned to the taxpayer (Article 26 of the Law of July 24, 2009 No. 212-FZ).

Taking into account the provisions of paragraph 2 of Article 346.32 of the Tax Code, financiers make the following conclusion. The amount of the overpayment, which was offset against future payments of insurance premiums, can be taken into account by the entrepreneur when calculating UTII in the quarter in which the corresponding offset was made.

Consequently, if the overpayment of insurance premiums was offset against future payments, for example, in April of the current year, then the UTII calculated for several quarters (in our case, the II, III and IV quarters of the current year) cannot be reduced by the offset amount. Offset payments can only be taken into account when calculating UTII for the second quarter. The Ministry of Finance reaffirmed this position in letter dated December 25, 2015 No. 03-11-06/3/76370.

...if the “imputed” person pays for sick leave

Firms transferred to UTII pay sick leave as well as general-regime companies: benefits for the first three days of illness of the employee are paid at the expense of own funds, and from the fourth day - at the expense of the Social Insurance Fund.

The amount of UTII is reduced only by that part of the sick leave that the company pays at its own expense, that is, for the first three days of illness (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

Let's look at an example.

The company provides services Catering in a cafe with an area of ​​32 m2. For the first quarter, the amount of payments to employees amounted to 105,000 rubles. They paid insurance premiums in the amount of 32,000 rubles. In January, the company paid the employee temporary disability benefits of 1,500 rubles.

Let's assume that the coefficients K 1 and K 2 are equal to 1. The monthly basic profitability for this type of activity is 1000 rubles. per 1 m 2 area per month.

Hence, the tax base for three months is equal to:

1000 rub. × 32 m 2 × 1 × 1 × 3 months. = 96,000 rub.

The amount of single tax for the first quarter is as follows:

96,000 rub. × 15% = 14,400 rub.

The amount of sick leave paid from the Social Insurance Fund amounted to 1005 rubles. The company paid 495 rubles at its own expense. The amount of payments by which UTII can be reduced is as follows:

495 + 32,000 = 32,495 rubles.

However, the tax cannot be reduced by more than half:

14,400 rub. : 2 = 7200 rub.

The amount of UTII was:

14,400 – 7200 = 7200 rub.

...if the “imputed” person does not carry out activities

In practice, there are situations when the UTII payer, for one reason or another, does not carry out “imputed” activities in any tax period. For example, activities may be suspended or stopped altogether. Accordingly, the question arises: is it necessary to pay a single tax for this period?

To answer this question, it is necessary to determine whether the organization or entrepreneur retains the status of UTII payer. After all, the obligation to pay UTII is assigned only to those organizations (those entrepreneurs) that have been assigned this status.

Let us recall that payers of UTII are organizations and individual entrepreneurs who (clause 1, 2 of Article 346.28 of the Tax Code of the Russian Federation):

• carry out “imputed” entrepreneurial activity;
• are registered with tax office as payers of this tax.

Since the UTII payer must simultaneously meet these two conditions, to terminate the status it is not enough just to stop conducting “imputed” activities. It is also necessary that the organization or individual entrepreneur be deregistered (clauses 1 - 3 of Article 346.28 of the Tax Code of the Russian Federation). Until deregistration, the status of UTII payer for the “imputed” person who has ceased activity is retained.

In addition, UTII is assessed on imputed, that is, potentially possible income (Article 346.27, paragraph 1 of Article 346.29 of the Tax Code of the Russian Federation). Consequently, the “imputed” person calculates and pays UTII based on the imputed, and not actually received, income. Therefore, until an organization or entrepreneur is deregistered as a UTII payer, they must pay tax. And whether or not they actually conduct business and have real income does not matter. Such clarifications are given by the Ministry of Finance of Russia in letters dated March 19, 2015 No. 03-11-11/14987, dated January 30, 2015 No. 03-11-11/3564.

The Supreme Arbitration Court of Russia came to a similar conclusion. The judges considered the situation related to the suspension of the “imputed” activities. They pointed out that the fact of temporary suspension of activities does not in itself relieve the organization ( individual entrepreneur) status as a UTII payer and does not exempt her from fulfilling the duties assigned to her (clause 7 of the Information Letter of the Presidium of the Supreme Arbitration Court of Russia dated March 5, 2013 No. 157).

Consequently, organizations and individual entrepreneurs that have suspended “imputed” activities do not have to pay tax only after they have been deregistered as UTII payers. If they are not deregistered, their obligation to pay tax remains.

Financiers also recalled that the amount of UTII is calculated based on the physical indicator and basic yield per month. Therefore, those “imputed” who suspended their activities in any period must pay UTII for this period based on the value of the physical indicator reflected in the last tax return for this tax.

For example, if in the 2nd and 3rd quarters the “imputed” activity was not carried out, but was resumed in the 4th quarter, then in the declarations for the 2nd and 3rd quarters it is necessary to reflect the amount of tax calculated on the basis of the physical indicators that were used when calculating UTII for the 1st quarter.

Tax payment and reporting

The single tax on imputed income must be paid quarterly no later than the 25th day of the month following the reporting quarter.

Amounts of UTII according to the standard 100% are subject to credit to income local budgets- budgets of municipal districts and urban districts. That is, at the place where the “responsible person” is registered with the tax office.

Tax return for a single tax is submitted to the Federal Tax Service based on the results of the past quarter within 20 days after the end of the quarter. The tax return form was approved by order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/353@.

Tax amount at application of UTII may be reduced by the amount of insurance premiums in a fixed amount paid after the end of the tax period - quarter. But only if certain conditions are met. This was confirmed by specialists from the Russian Ministry of Finance, based on judicial practice. And the Federal Tax Service of Russia sent these clarifications to the territorial tax authorities for use in work (letter of the Federal Tax Service of Russia dated February 19, 2016 No. SD-4-3/2691@ " ").

In what cases are individual entrepreneurs exempt from paying contributions in a fixed amount, find out from "Encyclopedia of solutions. Taxes and fees" Internet version of the GARANT system.
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The point is that according to general rule UTII payers have the right to reduce the tax calculated for taxable period, the amount of insurance premiums paid (within the calculated amounts) in a given tax period (). In this case, the tax can be reduced by no more than 50%. In other words, such payers have the right to reduce UTII for the first quarter of 2016, in particular by the amount of insurance premiums paid in January 2016 for December 2015.

For individual entrepreneurs who pay UTII and do not make payments or other remuneration to individuals, the following rules are established. He can reduce the tax by the amount of insurance premiums paid in a fixed amount (). We are talking about contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. However, there is no limit of 50% of the tax amount on such a reduction for individual entrepreneurs. But the period of such a decrease has not been specified.

Financiers believe that when resolving this issue, one must be guided by the prevailing arbitration practice. That's it court decisions, where the judges, commenting on the provisions, came to the conclusion that the legislator does not limit the right of this category of taxpayers to reduce UTII by the amount of insurance premiums paid in a fixed amount, only to the period in which this fixed payment was paid (in particular,). And the judges confirmed the possibility of reducing UTII by the amount of insurance premiums paid before filing a tax return for UTII. In other words, even if the date of payment of contributions falls outside the reporting period - quarter, but was made before the filing of the UTII declaration, these amounts can be included in the tax reduction.

In this regard, financiers concluded that since the deadline for paying the tax for the first quarter of 2016 expires on April 25, 2016, it would be legal if the individual entrepreneur reduces the amount of UTII for the first quarter of 2016 by the amount of insurance premiums in a fixed amount relating to this tax period and paid by him before the specified date.

Financiers also recalled that contributions in a fixed amount for billing period are paid no later than December 31 of the current calendar year (clause 2 of article 16 Federal Law dated July 24, 2009 No. 212-FZ ""). In this case, insurance premiums can be paid in full at a time in any tax period.

However, the Russian Ministry of Finance warns that it is unacceptable to transfer to the next calendar year part of the amount of insurance premiums not taken into account when reducing UTII due to the insufficient amount of calculated tax.

When receiving a certificate of registration of an individual entrepreneur, many choose UTII as the taxation system. This is the most simplified system that allows you to conduct business without strictly tax accounting. The tax is calculated in relation to imputed income. What about the Pension Fund and the Compulsory Medical Insurance Fund? Today we will tell you what insurance premiums an individual entrepreneur must pay for UTII and within what time frame?

To the Pension Fund

The calculation of insurance contributions to the Pension Fund in 2018 is not tied to the minimum wage, as before. The law sets the amount of the contribution - 26,545 rubles.

This contribution is considered fixed and is paid by all entrepreneurs applying UTII in 2018, regardless of income.

If the annual imputed income of an individual entrepreneur exceeds 300,000 rubles, then another 1% is paid to the Pension Fund from the amount exceeding the income. The calculation is as follows: (annual imputed income - 300,000) x 1%. Moreover, the calculated amount should not exceed 212,360 rubles.

Therefore, the total maximum amount insurance contributions to the Pension Fund of the Russian Federation is 238,905 rubles, that is, 26,545 + 212,360, and the minimum is 26,545 rubles.

Payment of the fixed part for 2018 is made until 01/09/2019, and 1% - until 04/03/2019.

To make calculations, you need to contact the Pension Fund at the place of registration and receive the relevant details and calculation of 1% (if necessary). The entrepreneur does not rent out Pension Fund reporting about income, all information to the funds comes from the Federal Tax Service.

pay attention to next moment. If an entrepreneur, then he has the right to reduce the amount of UTII by the amount of contributions paid to the funds. Moreover, the deduction should not exceed 50% of the UTII amount (clause 2 of Article 346.32 of the Tax Code of the Russian Federation).

If an entrepreneur is not an employer, then he has the right to reduce the amount of UTII by the amount of contributions paid to the funds.

In the Compulsory Medical Insurance Fund

The amount of insurance contributions to the Compulsory Medical Insurance Fund is determined as a fixed amount of 5,840 rubles. This amount is paid by all individual entrepreneurs who use UTII, regardless of income; there are no additional calculations here.

Payment for 2018 must be made before 01/09/2019. All necessary details can be obtained from the Pension Fund at the place of registration.

This amount can be included in the deduction for UTII (which we wrote about above), but please note that the deduction, as with the Pension Fund, applies only if the contributions are paid and do not exceed 50% of the UTII amount (clause 2 Art. 346.32 of the Tax Code of the Russian Federation).

In the FSS

These contributions are not mandatory for the entrepreneur, but then he will not be able, if necessary, to apply for and receive temporary disability benefits, maternity benefits, child care benefits up to 1.5 years old, and many other payments.

If an individual entrepreneur in the course of his activities decides to issue voluntary insurance to the FSS, he needs to contact the fund at the place of registration, fill out an application and submit Required documents(a list of forms can be found in the FSS). After registration, the individual entrepreneur will pay a fixed annual fee of 2,714.4 rubles.

In conclusion, we draw your attention to the fact that the absence of entrepreneurial activity does not give the individual entrepreneur the right not to pay fees “for himself”. Payment of amounts to funds for employees is made from the calculated payroll. If it is missing, no fees will be paid, however zero reporting must be handed over to the funds.

Every individual entrepreneur in Russia is required to pay the established portion of insurance premiums in the amount of 22,261.38 monetary unit V national currency. This figure is transferred by the business owner to the state budget by the date of December 31, 2016.

Since 2014, businessmen have been implementing insurance payments in a new order, which has been preserved to this day and consists in the fact that the entrepreneur no longer determines the object and basic component of insurance payments.

How to calculate payments in 2018-2019

The calculation of insurance deposits in the current year 2017 is carried out in accordance with the following algorithm:

1. If the annual income of an individual businessman does not exceed 300,000 rubles: 1 minimum wage x 12 calendar months during which entrepreneurial activity was carried out x (26% (PFR) + 5.1% (FFOMS).

In 2016, the minimum wage is calculated at 5,965 rubles. Thus, the amount of insurance premiums is: 5965 x 12 x 0.26 + 5965 x 12 x 0.051 = 22261.38 rubles.

1. The remaining businessmen, whose income is more than 300,000 rubles, pay insurance payments in the above amount and an additional 1% of income. This percentage goes to the Pension Fund treasury.

There is also a limit on the amount of insurance premiums - eight minimum wages, or 8 x the minimum wage in 2016 x 12 calendar months during which business activity was carried out x 26% + 1 x the minimum wage in 2016 x 12 months x 5.1%, which equals 152,536.98 rubles.

What income are contributions calculated from?

The basis for calculating contributions is the following types earnings:

• for individual business people who work general program taxation – income subject to personal income tax;
• for individual entrepreneurs using the simplified tax system (STS) - income according to the STS;
• for individual entrepreneurs using UTII - imputed profit, which is calculated using the formula: basic profit according to the Tax Code of the Russian Federation x physical value, for example, retail space x adjusting indicators K1 x K2;
• for individual entrepreneurs using more than one taxation system, the amount of income is determined;
• if the entrepreneur has a patent, the possible profit is determined regionally, which is taken into account when calculating the amount of insurance payments.

How to reduce UTII by the amount of insurance payments

Fixed insurance payments paid by the “imputed” businessman are not allowed to be divided into quarters or paid into a subsequent tax period. But still tax legislation Russian Federation provision is made for a reduction in UTII by the amount of insurance premiums in established value without a 50% limit if the entrepreneur does not have employees.

According to UTII, the tax period is three calendar months or quarter. The tax return is submitted quarterly no later than the 25th day of the first month of the subsequent quarter.

In accordance with this, the Ministry of Finance has summarized that the amount of insurance premiums paid reduces the amount of UTII exclusively for the period when payments were received into the state budget. In this case, payments cannot be distributed evenly across quarters. It is also impossible to pay the amount of insurance premiums not taken into account when reducing UTII in the next calendar year, due to insufficient amounts tax burden to cover the payment in full.

If an individual entrepreneur has employees on his staff or makes payments under civil agreements, reducing UTII for insurance payments is possible only by 50%. Payment for yourself will in no way affect the amount of UTII.

The fixed part of the insurance payment is made by the entrepreneur in the amount of 22261.38 monetary units until December 31, 2015. The remaining portion, which cannot exceed 148,886.4 rubles, is due until April 1, 2019.