Calculation of payments for the simplified tax system 6% in 2021: instructions for individual entrepreneurs

The simplified tax system (STS) is the most popular taxation system for medium and small businesses. When working under the simplified tax system, the tax burden is minimal, and accounting is simple enough for individual entrepreneurs to maintain it themselves. “Simplified” suggests two options for calculating taxes:

• USN Income
• USN Income minus expenses

In most cases, this system is convenient and beneficial, but using this tool is not always advisable. You can choose a tax system after comparing a number of criteria.

Amount of payments to the state

Tax payments to the budget and transfers to pension, social insurance and compulsory medical insurance funds. On average, insurance premiums are paid in the amount of 30% of employee salaries, and individual entrepreneurs must also transfer contributions for themselves. Under the simplified system, tax rates are lower than under the general system. Under the “Revenue” option of 6%, from 2021 regions have the right to reduce the tax rate to 1%. According to the “Income minus expenses” option, the rate is 15%, which can be reduced to 5%.

At the “Income” rate, advance payments for unified social security can be reduced by transferring insurance premiums up to 50%. Individual entrepreneurs without hired workers and with low income may not pay a single tax at all. At the “Income minus expenses” rate, insurance premiums are taken into account as expenses, but this procedure also applies in other tax systems.

We can conclude that the simplified tax system is beneficial when calculating taxes from income.

Deadlines for payment of advance payments

Please note - due to the coronavirus pandemic, for some individual entrepreneurs and organizations the deadlines for paying taxes and filing reports may be postponed, brief information in the summary table from the Federal Tax Service, details are described in this article.

Article 346.21 of the Tax Code of the Russian Federation establishes the deadlines for making advance payments under the simplified tax system in 2021. Taking into account the postponement due to weekends, these are the following dates:

• no later than April 26 for the first quarter;
• no later than July 26th for the half-year;
• no later than October 25th for nine months.

If these deadlines are violated, a penalty in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation is charged for each day of delay. There is no penalty for late payment of advances, because the deadline for paying the tax itself expires only on March 31 for an LLC and April 30 for an individual entrepreneur. But if you are late to pay the balance of tax before these dates, then a penalty of 20% of the unpaid amount will be imposed.

There is no need to submit any documents confirming the correctness of advance payments to the Federal Tax Service; simply reflect these amounts in KUDiR and keep the documents confirming payment. Information about these amounts based on the results of the reporting periods must also be indicated in the annual declaration.

Disputes with tax authorities

In the “Income” mode, the taxpayer does not have to justify the correctness of documenting his expenses. Income is recorded in the Book, and a declaration is submitted within the specified period; expenses are not taken into account. Taxpayers working under the “Income minus expenses” option confirm expenses, but there are almost no disputes with the tax authorities on this matter. Disputes regarding the payment of VAT are also excluded, except for the import of goods into the Russian Federation.

A significant disadvantage of the simplified tax system is the limitation of the circle of counterparties to those who do not take into account input VAT.

Reporting procedure

A tax return is provided for individual entrepreneurs to the tax office at the place of residence, for legal entities - at the place of legal address. There are several ways to submit reports:

On paper. You need to fill out the declaration in two copies, one of which you will give to the Federal Tax Service, the second copy, with an acceptance stamp and signature by a tax inspector, confirms that the reporting has been submitted. You can submit a declaration in this way personally or through a representative who has a notarized power of attorney.

By post. In this case, the document is also filled out twice (or, if it is generated by this online service, printed twice). An inventory of the investment in two copies is attached to it (). Documents are sent by Russian Post by valuable letter. With this method of reporting, confirmation of its delivery is a check and an inventory of the attachment, which contains a post office stamp with a date.

Electronic. Reporting can be submitted via the Internet using the online service on the Federal Tax Service website or through operators that provide electronic document management services.

Who can apply the simplified tax system

Legal entities and individuals who are not subject to the following restrictions can work under the simplified system:

• Banks, pawnshops, investment funds, insurers, non-state pension funds, professional participants in the securities market, microfinance organizations;
• Organizations with branches;
• State and budgetary institutions;
• Organizers of gambling;
• Foreign organizations;
• Participants in production sharing agreements;
• With a share of participation of other organizations over 25%, except for non-profit, budget-funded scientific and educational institutions and those in which the authorized capital consists entirely of contributions from public organizations of people with disabilities;
• If the residual value of fixed assets is more than 100 million rubles.
• Individual entrepreneurs producing excisable goods, extracting minerals, except sand, clay, peat, crushed stone, building stone;
• Individual entrepreneurs with more than 100 employees.

Also, the simplified tax system does not apply to private notaries and lawyers.

Calculation of income tax for individual entrepreneurs using the general taxation system (OSNO)

The tax is calculated based on the actual income of the individual entrepreneur. Throughout the year, the individual entrepreneur pays tax gradually:

• 50% from January to June;
• 25% from July to September;
• 25% from October to December.

After receiving the first income of the year, the individual entrepreneur submits a report on his expected income for the year. The tax office calculates advance payments based on the data provided. After this, the individual entrepreneur pays income tax according to the prepared notification. If he receives more than planned, he pays the difference.

Example. Individual entrepreneur Markaryan filed a tax return in January, in which he indicated that he would receive 2,000,000 rubles in a year. The tax office calculated the amount of advances: 2,000,000 * 13% = 260,000 rubles. The amount was divided into periods: January-June - 130,000 (260,000 / 2), July-September - 65,000 rubles. (25%), October-December - 65,000 rubles.

Tax base for the simplified tax system

In the “Income” mode, the tax base is income in monetary terms. For the “Income minus expenses” option, expenses are subtracted from this amount. For taxation under the simplified system, income is:

• Proceeds from the sale of own or previously purchased goods, works, services and property rights;
• Non-operating income: property received free of charge, interest on loans, bank accounts, securities, etc.

Expenses recognized for taxation under the simplified system are given in Art. 346.16 Tax Code of the Russian Federation.

Calculation for simplified taxation system Income minus Expenses

In this mode, contributions can only be taken into account as part of other expenses, i.e. The calculated advance payment itself cannot be reduced. Let’s figure out how to calculate an advance payment under the simplified tax system with the tax object “income reduced by the amount of expenses.”

For example, let’s take the same entrepreneur without employees, but now we will indicate the expenses incurred by him in the process of activity. Contributions are already included in general expenses, so we will not list them separately.

The standard rate for the simplified tax system Income minus Expenses for 2021 is 15%, let’s take it for calculation.

1. For the first quarter: (168,260 – 108,500) * 15% = 8,964 rubles. Payment must be made no later than April 26th.
2. For half a year: (425,860 – 276,300) * 15% = 22,434 rubles. We subtract the advance payment paid for the first quarter (22,434 - 8,964), we find that 13,470 rubles will remain to be paid no later than July 26th.
3. For nine months, the calculated tax will be (757,010 – 497,650) * 15% = 38,904 rubles. We reduce by advances for the first quarter and half of the year: 38,904 – 8,964 – 13,470 = 16,470 rubles. They must be transferred to the budget no later than October 25th.
4. Based on the results of the year, we calculate how much more must be paid no later than April 30: (954,420 – 683,800) * 15% = 40,593 minus all advances paid 38,904, we get 1,689 rubles.

Now we check whether there is an obligation to pay the minimum tax, i.e. 1% of all income received: 954,420 * 1% = 9,542 rubles. In our case, we paid more into the budget, so everything is in order.

Let's compare whose financial burden was higher:

• at the simplified rate of 6%, the entrepreneur paid 9,847 (tax) plus 47,418 (contributions), a total of 57,265 rubles.
• at the simplified 15% tax rate was 40,593 rubles plus 47,418 (contributions), a total of 88,011 rubles.

In this case, the load on the simplified tax system Revenues minus expenses turned out to be higher, although the share of expenses in revenue is quite high (71.65%). If the share of expenses turns out to be even lower, then the simplified tax system of 15% becomes completely unprofitable.

Before choosing a tax regime, we recommend that you receive a free consultation from 1C:BO, where they will help you choose the best option for you.

Free tax consultation

How to switch to simplified tax system

When registering individual entrepreneurs and LLCs to switch to a simplified taxation system, they submit a notification within 30 days from the date of state registration. You can also notify the tax office about working under the simplified tax system when registering an enterprise or individual entrepreneur.

If in the reporting period income exceeded 60 million rubles, the taxpayer loses the right to the simplified tax system from the quarter in which the excess occurred. A deflator coefficient is set each year, for example, in 2021, 60 million rubles. multiplied by 1.329, i.e. the limit is 79.74 million rubles.

To switch to the simplified tax system, existing legal entities and individual entrepreneurs must wait for the new calendar year and submit a notification before December 31. UTII payers, after ceasing a certain type of activity, submit an application within a year.

New version of the online calculator for calculating tax according to the simplified tax system and filling out the 2021 declaration

The history of our online service for generating declarations begins in 2006. Then the first program was written, which was called “Simplified”. The program was written “for yourself” to facilitate calculations for the declaration. It turned out to be quite successful and was posted on the Internet for public and free use. The program was created as a counterbalance to the monstrous “Legal Taxpayer”, which, moreover, did not know how to automatically calculate taxes.

As the years passed, the program developed along with Russian legislation, declaration forms and tax calculation algorithms changed. The program changed its name to “BM Simplified” and in 2010 it looked like this: The utility made it possible to generate not only a declaration, but also a Book of Income and Expenses, receipts of the Security Council of the Russian Federation PD4 and bank payments. Unfortunately, due to frequently changing legislation, it was decided to stop working on the program. It required too much time, and I, as the only developer of the program, did not have enough of it. I tried to introduce a mechanism for monetizing the project, but it was unsuccessful.

Then (in 2013) it was decided to transform the program into an online service for filling out declarations. Of course, it has lost a lot in functionality, but the main thing is that the simplicity of filling out the declaration has been preserved. The project turned out to be successful, it gained numerous users and one might even say admirers, since in the comments the “simplified people” thanked us for the intuitive service. To prevent the project from being closed, like the BM Simplified program was closed, it had to be monetized. But this is done as painlessly as possible for most users. It’s just that the document contains the word “Sample”, which does not prevent it from being used as a template for filling out the declaration manually. The amount that allows you to display a fully functional declaration is insignificant and comparable to the price of a chocolate bar.

The calculation algorithm in this calculator has been slightly changed. Now you can enter fractional amounts in the fields, i.e. numbers “with kopecks”. Despite the fact that the values ​​in the declaration are rounded, it is better to carry out calculations with fractional values. For example, in 2021, fixed quarterly payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund amount to 8096.25 rubles. We count with preliminary rounding: 8096 * 4 = 32384 rubles. The value differs from the correct one (8096.25 * 4 = 32385) by one ruble. Therefore, in such cases, the calculator had to increase the amount by 1 ruble in the last quarter.

Author of the article: Burenin Viktor

Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website usn-rf.ru on these issues.
Developer of an online service for automatic generation of tax returns under the simplified tax system. Read more…