What you need to know about advance payments under the simplified tax system in 2021

Individual entrepreneurs and LLCs pay tax under the simplified tax system four times a year - for the first quarter, six months, nine months and a year. This frequency is necessary so that payments to the budget arrive evenly. We'll tell you when to pay taxes so as not to receive fines.

Deferment of the simplified tax system due to coronavirus

When to pay tax according to the simplified tax system in 2021

The rule for postponing tax payment deadlines under the simplified tax system from weekends and holidays

Special cases of paying tax according to the simplified tax system

• Voluntary termination of activities on the simplified tax system
• Loss of the right to use the simplified tax system

Which BCCs to indicate when paying tax according to the simplified tax system

Penalties and fines for non-payment of tax according to the simplified tax system

What are advance payments on the simplified tax system?

Let us repeat, the tax period for the simplified system is a calendar year, so the final payment to the state occurs at the end of the year. But in order for budget revenues to be uniform throughout the year, the Tax Code of the Russian Federation established the obligation of simplified taxpayers to pay tax in installments, based on the results of the reporting periods. In essence, this is how the budget is advanced using earlier revenues.

The reporting periods for calculating advance payments under the simplified tax system are the first quarter, half a year and nine months of the year. If a businessman received income during the reporting period, then within 25 days following it, he must calculate and pay 6% (for the simplified tax system Income) or 15% (for the simplified tax system Income minus expenses) of the tax base. If no income was received, then there is no need to pay anything.

Advance payments are called that way because the tax is paid as if in advance, in advance, without waiting for the end of the year. At the same time, all advance payments under the simplified tax system are taken into account in the declaration and accordingly reduce the total annual amount.

Prepare a simplified taxation system declaration online

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Moreover, now many banks offer favorable conditions for opening and maintaining a current account.

How to calculate an advance payment according to the simplified tax system: formula

The algorithm for calculating advance payments under the simplified tax system has been approved by the Tax Code of the Russian Federation.
The base for them, as for the total tax amount for the year, is determined by the cumulative total. But the calculation formulas differ depending on the object of taxation. pp. 3 and 3.1 art. 346.21 of the Tax Code of the Russian Federation establishes how to calculate the amount of advance payments under the simplified tax system with the object of taxation “income”.

Advance payments under the simplified tax system in this case are determined in the following order:

1. The tax base (NB) for the reporting period is established. To do this, it is necessary to calculate the amount of income actually received on an accrual basis from the beginning of the calendar year to the end of the reporting period.

2. The amount of the advance payment attributable to the tax base is determined. For this, the formula is used:

AvPrasch = NB × C,

Where:

C is the tax rate. When the object of taxation is “income”, its size ranges from 1 to 6% depending on the region (clause 1 of Article 346.20 of the Tax Code of the Russian Federation).

3. The amount of advance payment payable (APP) is calculated using the formula:

AvP = AvPrasch – NV – AvPpred,

Where:

NV - the amount of tax deduction, which represents the total amount of paid sick leave benefits, paid compulsory social insurance contributions, some other payments and cannot exceed half of the amount of accrued tax for legal entities, and for individual entrepreneurs it can be applied to the entire amount of accruals;

Read about at what point an individual entrepreneur must take into account the payment he made for insurance premiums .

AvPred - the amount of advance payments calculated for previous reporting periods.

For an example of calculating tax on the object “income”, see the article “Procedure for calculating tax under the simplified tax system “income” (6%)”.

When choosing an object of taxation “income minus expenses”, the procedure for calculating advance payments under the simplified tax system is slightly different. It is defined in paragraph 4 of Art. 346.21 of the Tax Code of the Russian Federation as follows:

1. The tax base is established based on the results of the reporting period (1st quarter, 6 months, 9 months), for which the formula is applied:

NB = Dx – Px,

Where:

Dx and Px - actually received income and actually incurred expenses on them, expenses for the period, calculated on an accrual basis from the beginning of the year.

Read about the specifics of expenses accepted to reduce the tax base under the simplified tax system in this article.

2. The amount of the advance payment attributable to the tax base (NB) is determined using the following formula:

AvPrasch = NB × C,

Where:

C – tax rate equal to 15% or taking a lower value (from 15 to 5%) in the constituent entities of the Russian Federation (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

3. The amount in which the advance payment according to the simplified tax system will be paid to the budget is determined:

AvP = AvPr. – AvPpred,

Where:

AvPred - the amount of advance payments calculated for previous reporting periods.

You can check whether you have calculated the advance amount correctly using advice from ConsultantPlus. If you are on the simplified tax system of 6%, this ready-made solution will help you, if you are using the simplified tax system of 15%, this material is for you. If you do not have access to the K+ system, sign up for a free trial.

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.

Deferment of the simplified tax system due to coronavirus

Due to the COVID 19 pandemic, the payment and reporting deadlines for the simplified tax system have been changed. LLCs must submit a return for 2021 by April 6, 2020 inclusive. The individual entrepreneur’s reporting remains unchanged – April 30, 2020.

A 6-month deferment has been introduced for payment of the tax itself. LLCs must pay tax for 2021 by September 30, 2021, and individual entrepreneurs by November 2, since October 31 is a day off. The advance payment for the first quarter of 2021 must be made by October 26.

The payment terms for six months, 9 months and a year remain unchanged.

Reduction of tax on the amount of insurance premiums

Insurance premiums that an individual entrepreneur pays for himself, as well as contributions for employees of organizations and individual entrepreneurs, reduce the calculated tax amounts. The order of reduction depends on which tax object is selected:

• on the simplified tax system for income, the calculated payment itself is reduced;
• on the simplified tax system Income minus Expenses, contributions paid are taken into account in expenses.

For individual entrepreneurs working on the simplified tax system of 6%, there is another important condition - the presence or absence of employees. If an individual entrepreneur has employees hired under an employment or civil contract, then tax payments can be reduced by no more than 50%. At the same time, to reduce the tax, insurance premiums paid both for yourself and for employees are taken into account.

If there are no employees, then payments to the budget can be reduced by the entire amount of contributions paid for oneself. With small income of an individual entrepreneur without employees, a situation may arise that there will be no tax to pay at all, it will be completely reduced due to contributions.

The simplified taxation system 6% and simplified taxation system 15% regimes are radically different in tax base, rate and calculation procedure. Let's look at examples of how to calculate an advance payment according to the simplified tax system for different tax objects.

Calculate the advance payment according to the simplified tax system

Results

Payers of the simplified tax system have an obligation to make advance payments for this tax during the tax period. Advances under the simplified tax system are calculated quarterly. The basis for them is determined by the cumulative total. A rate is applied to it, taking a certain value, depending on the object chosen for application of the simplified tax system (“income” or “income minus expenses”) and on the decision of the region regarding the specific rate.

The amount of tax due for payment for the reporting period is equal to the difference between the amount of the advance calculated from the general base of the period and the amount of advances paid in previous periods. For the “income” object, an additional reduction is applied to the amounts of insurance premiums paid during the period, paid sick leave and voluntary transfers for insurance.

The deadline for paying advances is the 25th day of the month following the end of each quarter.
Late payment results in the accrual of penalties. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Calculation for simplified taxation system Income

Tax base, i.e. The amount on which the tax is calculated for the simplified tax system Income is the income received. No expenses under this regime reduce the tax base; tax is calculated on the received sales and non-sales income. But due to the contributions paid, the payment to the budget itself can be reduced.

As an example of calculations, let’s take an individual entrepreneur without employees, who received income in the amount of 954,420 rubles in 2021. Individual entrepreneurs' insurance premiums in 2021 consist of a fixed minimum amount of 40,874 rubles. plus 1% of income exceeding RUB 300,000. We count: 40,874 + (954,420 – 300,000 = 654,420) * 1% = 6,544) = 47,418 rubles.

Pay additional fees in the amount of 6,544 rubles. possible both in 2021 and after its end, until July 1, 2022. Our entrepreneur has paid all fees in 2021. Individual entrepreneurs paid insurance premiums for themselves every quarter in order to immediately be able to reduce payments to the budget:

• in the 1st quarter - 10,000 rubles;
• in the 2nd quarter - 10,000 rubles;
• in the 3rd quarter - 17,000 rubles;
• in the 4th quarter - 10,418 rubles.

An important condition: we count the income and contributions of individual entrepreneurs for themselves not separately for each quarter, but as a cumulative total, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

Let's see how to calculate an advance payment under the simplified tax system Income based on these data:

1. For the first quarter: 168,260 * 6% = 10,096 minus paid contributions of 10,000, 96 rubles remain to be paid. Payment deadline is no later than April 26th.
2. For half a year we get 425,860 * 6% = 25,552 rubles. We subtract the contributions for the half-year and the advance for the first quarter: 25,552 – 20,000 – 96 = 5,456 rubles. You will have to pay extra no later than July 26th.
3. For nine months, the calculated tax will be 757,010 * 6% = 45,421 rubles. We reduce by all paid fees and advances: 45,421 – 37,000 – 96 – 5,456 = 2,869 rubles. They must be transferred to the budget no later than October 25th.
4. At the end of the year, we calculate how much the entrepreneur must pay extra no later than April 30: 954,420 * 6% = 57,265 – 47,418 – 96 – 5,456 – 2,869 = 1,426 rubles.

As we can see, thanks to the ability to take into account insurance payments for oneself, the tax burden of individual entrepreneurs on the simplified tax system Income in this example amounted to only 9,847 (96 + 5,456 + 2,869 + 1,426) rubles, although the calculated single tax is equal to 57,265 rubles.

Let us remind you that only entrepreneurs who do not use hired labor have this opportunity, and individual entrepreneurs have the right to reduce the tax by no more than half. As for LLCs, the organization is recognized as an employer immediately after registration, so legal entities also reduce payments to the treasury by no more than 50%.

Special cases of paying tax according to the simplified tax system

We told you what time frame the tax office expects for tax payments from organizations and individual entrepreneurs that operate as usual. But there are two situations when the date of payment of the simplified tax changes.

Voluntary termination of activities on the simplified tax system

LLCs and individual entrepreneurs refuse to continue working under the simplified tax system for various reasons: from closing a business to switching to a different taxation regime. For example, people switch to OSNO to work with government orders or large contractors. They are switching to other special regimes to reduce the tax burden.

The deadline for filing an application for refusal to apply the simplified tax system depends on the reason why the business is doing it. Option two:

1. The simplifier is changing the taxation system. The tax regime can only be changed from the beginning of the new tax period, that is, from January 1. Notification must be submitted in Form 26.2-3 by January 15. If you are late, you will remain on the simplified tax system until next year

There may be a misunderstanding about when to pay. When changing the regime from the beginning of the year, the standard procedure applies: LLCs pay tax until March 31, and individual entrepreneurs - until April 30.

2. The simplifier closed the business or changed the type of activity. An application must be submitted to the Federal Tax Service within 15 days from the date of termination of activity. The application is submitted in form 26.2-8. If you voluntarily stop working for the simplified tax system, pay the tax by the 25th day of the month following the month in which you stopped working

So, if you stopped working on March 20, but filed an application on April 3, then the tax must be paid by April 25.

Loss of the right to use the simplified tax system

If an individual entrepreneur or organization violates the working conditions on the simplified tax system, they are automatically transferred to OSNO. In 2021, the reason for losing the right to simplified taxation may be:

• revenue over 150 million rubles per year;
• number of employees more than 100 people;
• residual value of fixed assets is more than 150 million rubles;
• the emergence of a branch of the LLC;
• the start of an activity where the simplified tax system cannot be applied (for example, the production of cigarettes, alcoholic beverages, gambling business);
• in the LLC the share of participation of other legal entities exceeded 25%.

Tax authorities must be notified of violations of the conditions of the simplified tax system using form 26.2-2. The right to use the simplified procedure will be lost from the 1st day of the quarter, when the limits are no longer observed. In such a situation, you need to pay tax according to the simplified tax system before the 25th day following the quarter in which the right to use the simplified tax system was lost.

So, if you received 151 million rubles in the fourth quarter of 2020, you will be required to pay tax by January 25 of the next year.

The tax payment day is considered the day when the taxpayer submitted a payment order to the bank. You can generate a payment order on the Federal Tax Service website.

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

Who should pay the simplified tax system for 2021?

All persons, legal entities and individuals in the status of individual entrepreneurs, who apply a simplified system when taxing their business need to pay a single tax according to the simplified tax system. This system is presented as an alternative to the main mode. Profit tax for legal entities or personal income tax for individual entrepreneurs, VAT and partially property tax are replaced under the simplified tax system with a single tax, which is calculated at the rate:

• and lower if income is chosen as the object of taxation;
• 15% and lower if the object is income reduced by the amount of expenses.

ATTENTION! In some cases, simplified tax rates may rise to 8% and 20%. Find out which ones in the guide from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.

To be able to apply the simplified tax system, economic entities must meet certain requirements in terms of annual income, average number of employees, formation of authorized capital, etc. You can read about all this in detail here. In addition, the simplified tax system cannot be used when carrying out certain types of activities, such as insurance or banking.

So, if a business entity has applied a simplified tax regime since January 1, 2020, or since registration in 2020, based on a tax application submitted, and has remained within the specified criteria for a year, then at the end of the year it needs to transfer the tax to the state treasury. It must be taken into account that in addition to this, advances on a single tax had to be paid during the year. We will tell you in the next section what deadlines you need to meet with the payment of advances and the final payment.

KBK for payment documents

KBK is a budget classification code that is indicated on receipts or bank documents for tax payment. The BCC of advance payments for the simplified system is the same as for the single tax itself. In 2021, the budget classification codes approved by Order of the Ministry of Finance of Russia dated November 29, 2019 N 207n (as amended on October 22, 2020) are in effect.

If you indicate an incorrect BCC, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• incorrect Federal Treasury account.

However, paying with an incorrect classification code will result in an incorrect distribution of the amounts paid, which will result in you being in arrears. In the future, you will have to search for the payment and communicate with the Federal Tax Service, so be careful when filling out the details.

• KBK simplified tax system 6% (tax, arrears and debt) – 182 1 0500 110;
• KBK simplified tax system 15% (tax, arrears and debt, as well as minimum tax) – 182 1 05 01021 01 1000 110.

Responsibility for violation of deadlines

If the taxpayer delays the transfer of funds towards the advance payment or final payment, he will be charged penalties. The amount of penalties is calculated based on the key rate of the Central Bank of the Russian Federation: for each day 1/300 of this indicator. If a legal entity delays payment for more than 30 days, then after that the penalty line will be considered as 1/150 of the Central Bank rate.

Example

The legal entity was supposed to pay the simplified tax system for 2020 by March 31, but did so only on May 20. The calculation of penalties is as follows:

• for 01.04-30.04: 65,000 × (1/300) × 4.25% × 30 = 276.25 rubles;
• for 01.05-20.05: 65,000 × (1/150) × 4.25% × 20 = 368.33 rubles.

In total, the organization must transfer 376.25 + 368.33 = 644.58 rubles.

The taxpayer can calculate the penalty on his own. To do this, ConsultantPlus has a special online calculator, where you indicate the type of payment, the amount of debt, the date set for payment and the day of the actual transfer of funds.

If the tax is not paid in the proper amount due to the fact that the organization or entrepreneur underestimated the basis for calculation, then the Federal Tax Service will apply additional punishment. The violator will pay plus 20% of this amount. This is established by Article 122 of the Tax Code of the Russian Federation.