Advance payments for income tax: who pays and how to calculate

Income tax in 2021, current data collected by our accounting company. In order to determine the amount of income tax payable to the treasury by organizations, the size of the tax base should be multiplied by the tax rate. In 2021, the distribution of the latter into federal and regional parts changed, which entailed changes in the procedure for determining the volume of the reserve for doubtful debts, making advance payments, and accounting for company losses. All important innovations regarding the income tax rate are detailed below.

Expenses for taxation:

• non-operating;
• from sales of services, goods or work performed: indirect or direct.

Indirect costs are taken into account during the period of their implementation. This includes all expenses that are not included in non-operating and direct expenses. The latter are taken into account when selling goods in the price of which they are taken into account.

The list of expenses that may not be taken into account when calculating the tax amount is indicated in Art. 270 NK. Expenses included in this list cannot be taken into account by the enterprise to reduce income.

Expenses must be used to generate income, and confirmation of their validity is required. Otherwise, they may end up unrecognized.

Tax authorities often doubt the validity of expenses due to unscrupulous counterparties.

Paying payroll taxes in 2021

The wages of citizens, together with a significant part of other income, are subject to personal income tax.
At the same time, the personal income tax rate 2021 directly depends on the status of the taxpayer, whether he is a resident or non-resident of the Russian Federation. Residents/non-residents. If a taxpayer stays for more than 183 calendar days during the last year in the Russian Federation, he is officially considered a resident of the Russian Federation. The time spent in the country is not interrupted, the person does not travel outside the state for short-term (less than six months) training or treatment. Otherwise, if you spend less than 183 calendar days on the territory of the Russian Federation, the taxpayer receives non-resident status.

Personal income tax rate in 2021 for non-residents/residents. Often, the income of residents is taxed at a rate of 13%, and non-residents - 30%.

However, an employee's tax status may change throughout the year. When a non-resident becomes a resident, tax is required to be levied at a rate of 13 percent. It is important to take into account that the tax status must be clarified at the end of the year and, if necessary, personal income tax must be recalculated at the appropriate rate.

The described status applies both to foreign citizens receiving income on the territory of the Russian Federation and to citizens of the Russian Federation.

Accounting methods

Accounting is done in two ways:

• accrual - recognition of income and expenses occurs in the period of their implementation;
• cash - recognition of income and expenses in the period of receipt of money or deductions of expenses.

The cash method can only be used if annual revenue was less than 4 million. Combining methods is not possible. Art. 271-273 Tax Code will talk about methods of accounting in the context of income tax.

Option 2: once a month based on actual profit

Beta LLC has been operating for several years, and its income is increasing. In 2021, the company prepared in advance for exceeding the limit and submitted a notification to the Federal Tax Service about the payment of advances on actual profits.

This method is similar to the previous one, with the only difference being that advances are calculated at the end of each month, not the quarter. The base is taken on a cumulative basis from the beginning of the year. That is, in February the tax for January is calculated, in March - for January and February, in April - for the period January-March, and so on. Payment is due by the 28th day of the month following the period.

Table 2. Calculation of advance payments for income tax of Beta LLC for 2021

This method is simpler and more understandable than the next one. There is no tax overpayment. This is due to the fact that the advance is calculated based on the fact, and not on the basis of estimated income. Another advantage is that part of the actual profit received is used to pay the tax, and not the organization’s money withdrawn from circulation.

Special tax rates

New limits for benefit organizations

Tax reform also affected preferential categories of organizations. These economic agents have the right to reduce the share of contributions to the local budget, namely:

• until the beginning of 2021, these organizations had to contribute at least 13.5% of their profits to the local treasury;
• until the end of 2021, the limit was set at 12.5%.

For companies operating in special economic zones, the rate limit for contributions to the local budget has changed in the same ratio. It should be noted that organizations applying for benefits and companies operating in special economic zones can count on a reduction in the percentage of contributions to the local budget only if a corresponding regulatory act has been adopted at the level of the subject of the federation.

An example of determining annual income tax

Ivanovo LLC has an annual taxable income of 50 million rubles. Expenses that reduce income – 22 million rubles. Base – 28 million rubles (50 million rubles – 22 million rubles). Rate – 20%.

As a result, the annual tax will be 4.4 million rubles (22 million rubles x 20%). During the year, advance payments in the amount of 3.2 million rubles were made. 1.2 million rubles are provided for payment (4.4 million rubles – 3.2 million rubles), of which:

• to the budget of a federal subject - 216 thousand rubles;
• to the state budget - 24 thousand rubles.

Personal income tax rate on wages of foreign citizens (in percent) in 2021

In 2021, the personal income tax rate on the wages of a foreign worker is also directly dependent on his tax status. However, for certain foreign borrowers, special rules remain relevant, which apply to:

• refugees or people who have received temporary asylum in the Russian Federation;
• highly qualified specialists;
• people working in the Russian Federation for hire on the basis of a patent;
• residents of states that are members of the EAEU.

Personal income tax on the income of foreign citizens who are residents of Russia is calculated at the same rates as on the income of Russian residents (see above).
Documentary proof of tax resident status is required. If a foreign worker works abroad, including at home at his place of residence or in a foreign branch (representative office) of a Russian company, his remuneration for the performance of his work duties is classified as income received from foreign sources. A foreign citizen who has the status of a resident of the Russian Federation independently pays personal income tax on income received abroad.

Personal income tax is not always collected on the income of foreign citizens who are not residents of the Russian Federation. Based on the place of their employment, the remuneration paid to them is classified either as income that was received from sources in the territory of the Russian Federation, or as income from foreign sources.

Income received by non-resident foreign workers outside the Russian Federation is not subject to personal income tax.

Contributions to the social insurance fund (SIF)

Compulsory social insurance is one of the parts of the social protection program. It is aimed at protecting working citizens from changes in social or financial situation for reasons beyond their control. Social insurance is a special system of protecting workers and their dependent family members from loss of basic income due to disability, old age, illness, maternity, unemployment or death of the breadwinner.

The contribution rate to the SS Fund is 2.9%. In addition, each enterprise separately determines the amount of deductions for industrial insurance. Each organization must submit reports to the fund quarterly, no later than the 14th. If it employs more than 25 people, then the declaration is submitted electronically via the Internet. Contributions must be made no later than the 15th of each month.

Personal income tax of a foreign citizen working on the basis of a patent in 2021

If a foreign worker has acquired a patent to work in the Russian Federation, he must independently transfer the established advance payment for personal income tax to the budget.
After a foreign citizen is hired, personal income tax on his income is calculated and withheld by the employer - the tax agent. The tax rate is 13 percent regardless of whether the foreign citizen is a resident.

Personal income tax, which is transferred by a foreign employee in the form of an established advance payment, must be counted towards the payment of personal income tax from wages.

Personal income tax of EAEU citizens in 2021

Labor regulation of citizens of the EAEU (Belarus, Kyrgyzstan, Armenia, Kazakhstan) is carried out in accordance not only with the tax and labor code of the Russian Federation, but also with the treaty on the EAEU.
The norms of the international treaty remain priority. For this reason, the income of people who are citizens of states from the EAEU, working on the basis of civil law and labor contracts, is taxed at a rate of 13 percent from the first day of employment. It does not matter how long the person actually stayed in Russia at that moment.

If a foreign citizen from the EAEU loses the status of a tax resident of his state, he will also lose the right to preferential taxation. For this reason, it will be necessary to recalculate the personal income tax on his income in accordance with the rate of 30 percent, as for a non-resident.

Contributions to the pension fund (PFR) and the compulsory health insurance fund (MHIF)

Payers of insurance premiums are organizations, individual entrepreneurs and individuals who transfer any monetary rewards to other individuals. They also include specialists who are engaged in private practice. The contribution amounts are as follows:

• 22% goes to the Pension Fund. Additional premiums may also be established if an increased hazard class of production is established
• 5.1% - to the compulsory health insurance fund

Contributions to the compulsory health insurance fund and pension fund must be made no later than the 15th day of the month following the billing month. If this day falls on a weekend or holiday, the deadline for payment is postponed to the next working day. If the debt is not repaid on time, penalties will be charged.

Patent tax system (PTS)

The patent taxation system is a system that is regulated by regulations of individual constituent entities of the Russian Federation and is applied exclusively in their territories. Taxpayers under this system can be individual entrepreneurs who have switched to the PNS. The transition and abandonment of it is voluntary. Individual entrepreneurs whose number of employees does not exceed 15 people for the entire tax period can operate a patent taxation system.

The PTS cannot be applied if business activity was carried out within the framework of an agreement on joint activity or trust management of property. The tax rate under the PTS is usually 6%. It can be equal to 0% if the individual entrepreneur is engaged in activities in the social, industrial or scientific fields. Also, in Crimea and Sevastopol, the tax burden has been reduced to 4% until 2021.

A tax return is not provided for the PNS. If the patent was received for less than six months, the tax must be paid no later than its expiration date. If its validity period is from six months to a year, then 1/3 is paid in the first 90 days of the patent’s validity, the remaining 2/3 – no later than its expiration date.

Main changes in tax and accounting in 2017

What will change in special modes

— Increasing the income limit and the limit on fixed assets for the simplified tax system

The income threshold for switching to the simplified tax system in 2021 has been increased to 90 million rubles.
for 9 months of the previous year. From 80 to 150 million rubles. The maximum amount of revenue for a reporting or tax period, which allows the use of the simplified tax system, has increased. As for the residual value of fixed assets, which give the right to switch to the simplified tax system and apply the “simplified system”, then from next year the permissible value of fixed assets will increase to 150 million rubles.

Reason: Federal Law dated July 3, 2016 No. 243-FZ and Federal Law dated November 30, 2016 No. 401-FZ

— New declaration form for the simplified tax system

On April 10, 2021, Order No. ММВ-7-3/ [email protected] , which approved a new tax return form for the tax paid in connection with the application of the simplified tax system. Consequently, companies using the simplified tax system will have to submit a declaration for 2021 using a new form.

Reason: Order dated February 26, 2016 No. ММВ-7-3/ [email protected]

— There remains one BCC for the simplified tax system “income minus expenses”

Previously, there were two BCCs: 182 1 0500 110 - for payment of advances and taxes; 182 1 0500 110 - for the minimum tax. The second BCC for the minimum tax is canceled, and from the new year only one general code will be used - 182 1 05 01021 01 1000 110, and it will need to be indicated in the payment order of the simplified tax system. The changes came into force for the 2021 tax period, so the minimum tax for 2016 must be paid on a single BCC.

Reason: Order of the Ministry of Finance of Russia dated June 20, 2016 No. 90n

Submit all necessary reporting according to the simplified tax system via the Internet

— More expenses can be written off on the simplified tax system

From January 1, 2021, companies using the simplified tax system with the object “income minus expenses” have the opportunity to write off the costs of exams on professional standards that employees take at qualification assessment centers.

Reason: Federal Law of July 3, 2016 No. 251-FZ

— Possible change in the simplified taxation system “income minus expenses” rate in the regions

The tax rate for the simplified tax system “income minus expenses” varies from 5% to 15%. However, in the regions it may decrease. Entrepreneurs should check whether the rate in their region has changed since January 1, 2021. You can do this here.

— Individual entrepreneurs on UTII received the right to reduce UTII by insurance premiums for themselves

From January 1, 2021, according to the new edition of paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation, individual entrepreneurs on UTII receive the right to reduce UTII by insurance premiums for themselves. Previously, an entrepreneur with employees deducted from UTII only contributions from their salaries. It is important that next year for individual entrepreneurs with employees the limit will remain - UTII cannot be reduced by more than 50%.

Also, due to the changes, the format and printed form of the UTII declaration is changing starting from the 1st quarter of 2021.

Reason: Federal Law of June 2, 2016 No. 178-FZ

— The deflator coefficient for UTII will not change

It will remain at the same damage - 1,798.

Reason: Order of the Ministry of Economic Development of Russia dated November 3, 2016 No. 698.

Keep records and submit reports on UTII via the Internet

What changes await insurance premiums?

— Reporting on insurance premiums will have to be submitted to the tax office and funds

From January 1, 2021, the administration of insurance premiums will be handled by the Federal Tax Service. In this regard, the Tax Code of the Russian Federation has been supplemented with a new chapter 34 “Insurance premiums”.

Starting from 2021, the FSS will have to submit a new form 4-FSS (Order of the FSS of the Russian Federation dated September 26, 2016 N 381). The changes are due to the fact that from 2021, the Federal Tax Service of Russia will exercise the authority to administer contributions to social insurance in the event of temporary disability and in connection with maternity, while insurers will retain the functions of analyzing social insurance contributions against industrial injuries and occupational diseases. In this regard, in Form 4-FSS, the section “Calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and expenses incurred” has been excluded.

The new form 4-FSS will need to be used starting with reporting for the first quarter of 2021.

In 2021, the Pension Fund will continue to control issues of assignment and payment of pensions. Reporting to the Pension Fund in 2021 includes the SZV-M form (monthly information about insured persons); a report on length of service in the form SZV-STAZH for each employee for whose remuneration insurance contributions are calculated.

Companies and individual entrepreneurs will have to submit the SZV-M form in the same order. Only the deadline for submitting information will change - until the 15th day of the month following the reporting month. The report to the Pension Fund on the length of service of employees should become annual.

Reason: Federal Law dated July 3, 2016 No. 250-FZ, Federal Law dated July 3, 2016 No. 243-FZ

— The deadlines for submitting reports on insurance premiums will change

From January 1, a single calculation of contributions to the Federal Tax Service will appear (Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 N ММВ-7-11/ [email protected] ). It will need to be submitted no later than the 30th day of the month following the reporting period. By the way, information about debts and paid contributions has disappeared from the new report - there will only be accruals, so fewer discrepancies are expected.

— The procedure for paying insurance premiums will change

The deadline for paying insurance premiums will remain the same: no later than the 15th day of the month following the month for which they were accrued.

But contributions will only have to be paid to the tax office and the Social Insurance Fund. The Social Insurance Fund will still have to pay contributions in connection with injuries and occupational diseases. Contributions for pension, medical and social (in case of temporary disability) insurance will have to be paid to the tax office, so the rules for filling out such payments are changing.

Debts on contributions at the end of 2021 will be collected by the tax office, but it will not be possible to offset the overpayment of contributions - it can only be returned by contacting the appropriate fund.

For 2021, individual entrepreneurs will pay pension contributions to the tax office per KBK. In 2021, contributions were divided into a fixed part and 1% on income over 300,000 rubles. in year.

Different BCCs have been introduced for payment of contributions for periods before 2021 and from 2021, so pay special attention to payment details.

Reason: Federal Law dated July 3, 2016 No. 243-FZ, Federal Law dated July 3, 2016 No. 250-FZ

— The maximum value of the base for calculating insurance premiums will change

The maximum base for contributions to the Pension Fund will increase from 796,000 rubles. up to 876,000 rub. (RUB 73,000 per month).

The maximum base for contributions to the Social Insurance Fund will increase to 755,000 rubles. Thus, the limit will increase by 5.2%.

Reason: Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255

— From excess daily allowance you will need to pay insurance premiums

The daily allowance for business trips established by the Tax Code is 700 rubles. for trips around Russia and 2500 rubles. per day for foreigners. If your company’s daily allowance is higher, then personal income tax must be withheld from the excess amount. New for 2021: employers will also have to pay insurance premiums on the excess amount.

Reason: Federal Law dated July 3, 2016 No. 243-FZ, Federal Law dated July 3, 2016 No. 250-FZ

VAT changes

— New form of VAT declaration

Some changes affected customs declaration numbers. In section 8 (purchase book data), companies will be able to write any number of customs declaration numbers, each on a separate line 150. Currently there is only one line 150, the numbers are written in it separated by a semicolon. The line is limited to 1000 characters, and this volume is not enough for everyone.

— Fines for failure to submit explanations during desk audits for VAT and for submitting explanations on paper

For failure to provide explanations during desk VAT audits, organizations risk receiving a fine of 5,000 rubles. Repeated violation will cost 20,000 rubles.

Submitting a VAT explanation on paper after January 1, 2021 also faces a fine. According to paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, explanations to the VAT return on paper will be considered not submitted.

Reason: Federal Law dated May 1, 2016 No. 130-FZ

Changes in personal income tax

— The deflator coefficient for 2021 for a patent will change

From 2021, the deflator coefficient will increase from 1.514 to 1.623 (it is multiplied by 1,200 rubles). Starting from the new year, the price of a patent will increase from 1816.8 rubles. per month up to 1947.6 rubles. It is possible to adjust the amount to a regional coefficient.

Reason: Order of the Ministry of Economic Development dated November 3, 2016 No. 698

— Changes in personal income tax codes

In 2021, separate codes for bonuses will appear:

2002 - for bonuses related to production results and being part of remuneration;

2003 - for bonuses and other remunerations that the company pays out of net profit.

329 - code for a new social deduction in the amount of expenses for an independent assessment of qualifications.

Deductions for children are divided into parents, adoptive parents and guardians, trustees, and adoptive parents.

New deduction codes for disabled children have been introduced.

Reason: Order of the Federal Tax Service of Russia dated November 22, 2016 No. ММВ-7-11/ [email protected]

Income tax

— The form of the income tax return will change

The income tax return for 2021 will need to be submitted using the updated form no later than March 28, 2021.

Reason: Order of the Federal Tax Service of Russia dated October 19, 2016 No. ММВ-7-3/ [email protected]

— Income tax rates will change

Currently, organizations transfer 2% of tax to the federal budget and 18% to the regional budget. The Ministry of Finance plans that 3% will go to the federal budget, and 17% to the regional budget. Thus, the general tariff of 20% will remain.

Reason: Federal Law of November 30, 2016 No. 401-FZ

Personnel accounting

— Simplification of personnel records for micro-enterprises

On January 1, 2021, Federal Law No. 348-FZ dated July 3, 2016 comes into force, simplifying personnel records for micro-enterprises. It allows such companies to do without local personnel regulations (internal labor regulations, shift schedules, etc.). The government has approved a standard form of an employment contract, in which all these conditions can now be spelled out.

If the employer has ceased to be a small business entity, which is classified as a micro-enterprise, and appropriate changes have been made to the information about it in the Unified Register of Small and Medium-Sized Enterprises, he must complete the necessary personnel documents no later than four months.

Micro-enterprises are not required to enter into standard employment contracts with their employees. The use of this document is assumed at the request of the head of the company.

Reason: Federal Law of July 3, 2016 No. 348-FZ

— Increase in fines for violations related to wages

Federal Law No. 272-FZ dated July 3, 2016 increases fines for delays in wages and other payments due to an employee.

For non-payment or incomplete payment on time of wages, other payments made within the framework of labor relations, or setting wages in an amount less than the amount provided for by labor legislation, a fine is provided in the following amounts:

• from 10,000 to 20,000 rub. – for officials (again – from 20,000 to 30,000 rubles).

Possible disqualification for a period of 1 to 3 years

• from 1000 to 5000 rub. – for individual entrepreneurs (repeatedly – ​​from 10,000 to 30,000 rubles)
• from 30,000 to 50,000 rub. – for legal entities (again – from 50,000 to 100,000 rubles)

You should also pay attention to the fact that from December 1, 2021, Decree of the Government of the Russian Federation dated November 18, 2016 No. 1213 expands the list of grounds for an unscheduled inspection within the framework of state supervision in the field of labor (if the inspectorate received a message about the employer’s violation of the terms of payment of wages and other payments due to employees, or setting wages below the amount provided for by labor legislation.

Reason: Federal Law of July 3, 2016 No. 272-FZ

— The salary of accountants has been determined

The key rule is that the chief accountant’s salary cannot exceed the salary of ordinary employees by more than 8 times. This restriction applies to all government agencies.

Reason: Decree of the Government of the Russian Federation dated December 10, 2016 No. 1339

Online cash registers

— Transition to online cash registers in 2021

On July 15, 2021, Federal Law No. 290-FZ dated July 3, 2016 came into force, which amended Law No. 54-FZ “On the use of cash register equipment.”

If from July 15, 2021 there is a voluntary transition to online cash registers, then from February 1, 2021, registration of cash registers will take place only according to the new procedure, and from July 1, 2021, old cash registers will need to be replaced or upgraded without fail. At the same time, from July 1, 2021, the obligation to use online cash registers will appear even for those who were previously exempt from using cash registers (enterprises providing services, owners of vending machines, small businesses with a patent and UTII).

Reason: Federal Law of July 3, 2016 No. 290-FZ

Fiscal data operator service

• Online transfer of checks to the Federal Tax Service
• Registration of cash registers via the Internet
• Analytics on fiscal data

To learn more

Penalty

— Double the interest rate on taxes

From 2021, the interest rate on taxes will double. If an organization has not paid tax before 30 days, the rate will be 1/300, after that it will be 1/150. But the individual entrepreneur still pays 1/300.

Reason: Federal Law of November 30, 2016 No. 401-FZ

OKVED

— Transition to the new OKVED directory

Since 2021, only the new OKVED2 reference book is valid - OK 029-2014 (NACE REV. 2)

In addition, a modified list of codes for household services will come into effect in 2021. The corresponding Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r was published. The document contains a list of codes for types of economic activities related to household services (contains codes according to the OKVED2 classifier), and a list of service codes related to household services.

Previously, to determine services to the population that are available to entrepreneurs under special taxation regimes (UTII and Patent), it was necessary to use the All-Russian Classifier of Services to the Population (OK 002-93).

Reason: Order of the Government of the Russian Federation dated November 24, 2016 N 2496-r

New reporting for small businesses

— New form No. TZV-MP

From 2021, companies with 15 to 100 employees will submit a new form No. TZV-MP to the statistical authorities. The report indicates revenue from the sale of products. For the first time, form No. TZV-MP must be submitted by April 1, 2021.

Reason: Order of Rosstat dated July 29, 2016 No. 373