April MonTue | Wed | Thu | Fri | Sat | Sun | - 1
Submit 2-NDFL declaration for employees to the tax office *annual* Sample 2-NDFL - Submit 6-NDFL declaration for employees to the tax office *for the year* Sample 6-NDFL
- Pay the Pension Fund OPS for the individual entrepreneur himself (additional 1%) *for the last year* Payments, receipts and calculator
| 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
- Confirmation of the type in the FSS
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the first quarter* UTII declaration calculator + form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for the first quarter* Payments and receipts - Pay UTII *for the first quarter* Payments and receipts
- Submit a VAT return *for the first quarter* Sample declaration
- Pay VAT *for the first quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the first quarter* Payments and receipts - Submit an income tax return *for the first quarter* Income tax for LLC.xls
| 29 | - 30
For individual entrepreneurs: Pay the simplified tax system *per year* Payments and receipts - For individual entrepreneurs: Submit a declaration of the simplified tax system *for the year* Declaration of the simplified tax system calculator + form
- Submit 3-NDFL declaration for individual entrepreneurs *annual* Payments and receipts
- Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
- Submit the 6-NDFL declaration for employees to the tax office within 3 months. Sample 6-NDFL
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| MayMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| JuneMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| | July MonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for last year* Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for six months* Payments and receipts
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the second quarter* UTII declaration calculator + form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for six months* Payments and receipts - Pay UTII *for the second quarter* Payments and receipts
- Submit a VAT return *for the second quarter* Sample declaration
- Pay VAT *for the second quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the second quarter* Payments and receipts - Submit an income tax return *for the second quarter* Income tax for LLC.xls
| 29 | - 30
Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
| - 31
Submit 6-NDFL declaration for employees to the tax office *for six months* Sample 6-NDFL
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| AugustMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| SeptemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| | October MonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for the third quarter* Payments and receipts
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the third quarter* UTII declaration calculator+form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for 9 months* Payments and receipts - Pay UTII *for the third quarter* Payments and receipts
- Submit a VAT return *for the third quarter* Sample declaration
- Pay VAT *for the third quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the third quarter* Payments and receipts - Submit an income tax return *for the third quarter* Income tax for LLC.xls
| 29 | - 30
Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
| - 31
Submit the 6-NDFL declaration for employees to the tax office *within 9 months* Sample 6-NDFL
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| novemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| DecemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the ESSS (PFR and Social Insurance Fund) for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund from the Tax Service for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | - 31
Pay the Pension Fund OPS for the individual entrepreneur himself (fixed part) *per year* Payments, receipts and calculator
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| Tue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for the fourth quarter* Payments and receipts
| 16 | 17 | 18 | 19 | - 20
For all tax regimes *annual* Form (50 kb.) Information on the AVERAGE number of employees - Submit a UTII declaration *for the fourth quarter* UTII declaration calculator + form
- Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay UTII *for the fourth quarter* Payments and receipts - Submit a VAT return *for the fourth quarter* Sample declaration
- Pay VAT *for the fourth quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | 28 | 29 | - 30
Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
| 31 |
| FebruaryMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 |
| MarchMonTue | Wed | Thu | Fri | Sat | Sun | - 1
Submit new annual reports to the Pension Fund - SZV-Stazh and ODV-1 Sample SZV-Stazh - Submit a report to the Pension Fund of Russia *for the year* Report RSV-2 to the Pension Fund of the Russian Federation to the heads of peasant (farm) farms (individual entrepreneur is not needed)
| 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | - 28
Pay tax Income tax *for the year* Payments and receipts - Submit an income tax return *for the year* Income tax for LLC.xls
| 29 | - 30
Submit financial statements: Form No. 1 Balance sheet *for the year*. Form: Balance Sheet.XLS - Submit financial statements: Form No. 2 of the Profit and Loss Statement *for the year*. Form: Profit and Loss Statement.XLS
| - 31
For Organizations (not individual entrepreneurs): Pay the simplified tax system *for the year* Payments and receipts - For Organizations (not individual entrepreneurs): Submit a declaration of the simplified tax system *for the year* Declaration of the simplified tax system calculator + form
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| April MonTue | Wed | Thu | Fri | Sat | Sun | - 1
Submit 2-NDFL declaration for employees to the tax office *annual* Sample 2-NDFL - Submit 6-NDFL declaration for employees to the tax office *for the year* Sample 6-NDFL
| 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
- Confirmation of the type in the FSS
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the first quarter* UTII declaration calculator + form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for the first quarter* Payments and receipts - Pay UTII *for the first quarter* Payments and receipts
- Submit a VAT return *for the first quarter* Sample declaration
- Pay VAT *for the first quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the first quarter* Payments and receipts - Submit an income tax return *for the first quarter* Income tax for LLC.xls
| 29 | - 30
For individual entrepreneurs: Pay the simplified tax system *per year* Payments and receipts - For individual entrepreneurs: Submit a declaration of the simplified tax system *for the year* Declaration of the simplified tax system calculator + form
- Submit 3-NDFL declaration for individual entrepreneurs *annual* Payments and receipts
- Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
- Submit the 6-NDFL declaration for employees to the tax office within 3 months. Sample 6-NDFL
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| MayMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| JuneMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| July MonTue | Wed | Thu | Fri | Sat | Sun | - 1
Pay the Pension Fund OPS for the individual entrepreneur himself (additional 1%) *for the last year* Payments, receipts and calculator
| 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for last year* Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for six months* Payments and receipts
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the second quarter* UTII declaration calculator + form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for six months* Payments and receipts - Pay UTII *for the second quarter* Payments and receipts
- Submit a VAT return *for the second quarter* Sample declaration
- Pay VAT *for the second quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the second quarter* Payments and receipts - Submit an income tax return *for the second quarter* Income tax for LLC.xls
| 29 | - 30
Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
| - 31
Submit 6-NDFL declaration for employees to the tax office *for six months* Sample 6-NDFL
|
| AugustMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 |
| SeptemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| October MonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
- Pay personal income tax 13% for individual entrepreneurs *for the third quarter* Payments and receipts
- Submit a new calculation to the Employment Center about pre-retirees Sample of a new report to the Central Employment Center
| 16 | 17 | 18 | 19 | - 20
Submit a UTII declaration *for the third quarter* UTII declaration calculator+form - Quarterly: Report 4-FSS NS and PZ (paper) for employees. Sample 4 FSS
| 21 | 22 | 23 | 24 | - 25
Pay the simplified tax system *for 9 months* Payments and receipts - Pay UTII *for the third quarter* Payments and receipts
- Submit a VAT return *for the third quarter* Sample declaration
- Pay VAT *for the third quarter* Payments and receipts
- Quarterly: Report 4-FSS NS and PZ (electronic) for employees. Sample 4 FSS
| 26 | 27 | - 28
Pay tax Income tax *for the third quarter* Payments and receipts - Submit an income tax return *for the third quarter* Income tax for LLC.xls
| 29 | - 30
Quarterly: Submit the calculation of the Unified Social Insurance Tax (USSS) to the Federal Tax Service. Sample report, fines
| - 31
Submit the 6-NDFL declaration for employees to the tax office *within 9 months* Sample 6-NDFL
|
| novemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 |
| DecemberMonTue | Wed | Thu | Fri | Sat | Sun | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | - 15
Monthly: Pay 13% personal income tax for employees (on the day the salary is paid). Payments and receipts - Monthly: submit SZV-M reports to the Pension Fund. Sample report, fines
- Monthly: Pay to the Pension Fund for employees. Payments and receipts
- Monthly: Pay to the Social Insurance Fund for employees. Payments and receipts
| 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | - 31
Pay the Pension Fund OPS for the individual entrepreneur himself (fixed part) *per year* Payments, receipts and calculator
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red - holidays and weekends, green - shortened days, black - days of reports and payments. The tax reporting calendar for accountants of organizations and individual entrepreneurs shows the main taxes and payments under the most popular tax regimes. Tax calendar for two years at once 2017-2018 in comparative tables. |
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