Insurance contributions in the simplified tax system (income) declaration in 2021

At the moment, in the Russian Federation, individual entrepreneurs pay taxes according to a simplified system: they submit final reports, save on taxes, and undergo quick registration so as not to pay other taxes. All this helps reduce the tax burden. Today it is also possible to reduce the expenses of the simplified tax system for life insurance premiums. How to calculate individual income of the simplified tax system (USN) income minus expenses, reduction of the simplified tax system for insurance premiums for an employer with and without subordinates, how much is the deduction in this case, and other things are written below.

How does the object of taxation affect the calculation procedure?

The taxpayer under the simplified tax system is given the right to choose how he will calculate the tax base - based only on income (USN 6%) or by calculating the difference between income and expenses (USN 15%). Reducing the simplified tax system by the amount of insurance premiums for different objects of taxation occurs in different ways:

• with a simplified tax system of 6%, amounts paid in the reporting period are deducted from the tax itself, reducing its amount. At the same time, it is possible to reduce the tax on the amount of contributions transferred for employees only by 50%, and contributions of individual entrepreneurs without employees can be taken into account in full;
• with a simplified tax system of 15%, insurance payments are fully included in expenses, thereby reducing the tax base.

Only the amounts of insurance premiums actually transferred during the reporting period are allowed to be offset. If an overpayment has occurred on contributions, then the tax or tax base under the simplified tax system can be reduced on it only in the period in which the tax authorities decide to offset it (Letters of the Ministry of Finance of the Russian Federation dated 02.20.2015 No. 03-11-11/8413, dated 05.02 .2016 No. 03-11-06/2/5872).

In the declaration under the simplified tax system, paid contributions are reflected in different sections and lines:

• under the simplified tax system “income”, tax-reducing contributions are shown separately for each period in pp. 140-143 of section 2.1.1;
• for the simplified tax system “income minus expenses” there are no separate lines for contributions, because they are included in the expenses reflected in pp. 220-223 of section 2.2.

What do you need

If the company is under simplified taxation conditions and pays duties in the amount of 15% of profits, then the founder must record the payment of contributions to the tax authorities in his income and expense books.

Individual entrepreneur on “Income minus expenses” simplified tax system - how to keep records and submit a declaration

If there are more expenses, then the tax will be less than 1% of the total amount for the period of reporting to the tax authorities. Taxes under the simplified reporting scheme are submitted to the tax authorities once a year. Companies and individual entrepreneurs pay tax:

• regular - 15% of revenue;
• minimum - 1% profit.

Attention! In cases where the first is less than the second, the first is paid at the minimum interest rate. In this case, the amount of payments sent to the Pension Fund of the Russian Federation and other social insurance funds is not taken into account and is not withdrawn.

But, you need to know what difference is included in the expense part of the reporting. It is also a fact that when paying the minimum tax, advance budget transfers that were made over 365 days will be taken into account. Overpayments on them will be counted towards advances in the new year.

Types of taxes for individual entrepreneurs

Do fixed insurance premiums reduce the simplified tax system?

When calculating tax, individual entrepreneurs take into account contributions both for employees and for themselves, including 1% of “pension” contributions from the amount of excess income of 300,000 rubles.

Under the simplified tax system “income”, the individual entrepreneur has the right to reduce the tax by the amount of insurance premiums paid in the reporting period for employees and by fixed contributions paid “for himself”, but not more than 50%. If the entrepreneur does not have employees, fixed contributions transferred in the reporting period reduce the tax of this period without restrictions, i.e. you can offset their entire amount (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

Under the simplified tax system “income minus expenses” paragraphs. 7 clause 1 art. 346.16 of the Tax Code of the Russian Federation allows insurance premiums paid for employees to be taken into account in expenses, so many individual entrepreneurs have doubts whether fixed payments paid can be included in expenses. The ambiguities were eliminated by the clarification letter of the Ministry of Finance dated January 28, 2015 No. 03-11-11/2894 - it directly states that fixed contributions of individual entrepreneurs “for themselves” (including 1% of Pension Fund contributions) can be fully included in the tax base .

How to reduce tax using simplified “income” 6 percent without employees

The reduction of the simplified tax system “income” of an individual entrepreneur without employees is made only from himself in a fixed minimum amount in full, provided that insurance premiums have already been transferred:

• for compulsory medical insurance and compulsory medical insurance by an entrepreneur for himself - 40,874 for 2021 (36,238 rubles for 2021, 32,385 rubles for 2021);
• on OPS for yourself in the amount of 1% of income - more than 300,000 rubles.

As a result, the payable may be zero. If the amount of contributions paid exceeds the advance payment, then the law does not provide for reimbursement or transfer of the overpayment for credit next year.

It is recommended to make fixed payments to the funds quarterly in order to take this amount into account throughout the year and not overpay the tax.

You can find out more about the premium payment limit here.

How to reduce the simplified tax system for insurance premiums for the object “income”

The single tax under the simplified tax system is calculated on an accrual basis from the beginning of the year. The taxpayer, calculating the amount of tax payable:

• First, he summarizes his income from the beginning of the year.
• Calculates the tax by multiplying income by the regional rate (in general, 6%, but the authorities of a constituent entity of the Russian Federation have the right to reduce it).
• If the payer is an employer, he checks how much the tax can be reduced due to insurance contributions - the law does not allow it to be reduced by more than 50%.
• Adds up the amounts of insurance premiums paid since the beginning of the year (it is the paid premiums that are accepted, regardless of the period for which they were accrued, excluding overpayments that were not accepted for offset).
• Determines the final amount of payment under the simplified tax system by subtracting the paid contributions from the amount of accrued tax (for employers - within the 50% limit).

This procedure applies both when calculating advances for each period and when calculating the annual tax under the simplified tax system.

Example

Meridian LLC applies the simplified tax system of 6%. During the 1st half of 2021, the company received income:

• for the 1st quarter of 2021 - RUB 10,500,000.
• for 6 months of 2021 - RUB 15,800,000.

The Company accrued and paid insurance premiums for the following employees:

• in the 1st quarter the amounts for December 2021 and January 2020 were listed in the amount of 290,000 rubles; the company is in arrears regarding contributions for February;
• During the six months, Meridian made contributions to the budget for December 2019 – April 2021 and partially for May 2021 in a total amount of 640,000 rubles. When calculating tax, the company will be able to take into account the remaining unpaid portion of contributions for May in the period when it actually transfers the debt.

How a company accountant will calculate advance payments for the 1st quarter and half of the year:

Income for the period x STS rate – Contributions paid within the 50% limit.

Let's give the order of calculation:

1. for 1st quarter (all calculations in rubles):

10,500,000 x 6% = 630,000 – simplified tax system on income received;

630,000 x 50% = 315,000 - the maximum tax can be reduced by this amount;

315000>290000 – compares the limit and the actual amount of contributions paid in the 1st quarter; since the amount of contributions is less, they can be taken into account in full;

630,000 – 290,000 = 340,000 – the amount of the advance payment under the simplified tax system for payment for the 1st quarter is determined.

1. in 6 months:

15,800,000 x 6% = 948,000 - tax according to the simplified tax system;

948,000 x 50% = 474,000 – the tax reduction limit is calculated;

474,000 <640,000 – upon comparison, it turned out that the amount of contributions paid for the half-year is greater than the limit, so the tax is reduced only within the limit, i.e. by 474,000 rubles;

948,000 – 474,000 = 474,000 – calculated the amount of the advance for the six months;

474,000 – 340,000 = 134,000 – advance payment to Meridian LLC for the first half of the year payable (the advance paid for the 1st quarter is offset).

The procedure for submitting a declaration under the simplified tax system

Organizations and individual entrepreneurs using the simplified tax system are required to submit a tax return at the end of the reporting year to the tax authority at the place of registration.

Companies submit a tax return under the simplified tax system at the location of the organization no later than March 31 of the year following the expired tax period, individual entrepreneurs - at their place of residence no later than April 30 of the year following the expired tax period.

tax return for tax paid in connection with the application of the simplified taxation system.

The tax period for the simplified tax system is the calendar year, and the reporting periods, based on the results of which advance payments must be calculated and paid, are recognized as the first quarter, half a year and 9 months of the calendar year.

Reducing the simplified tax system for insurance premiums of individual entrepreneurs who are not an employer

Under the simplified tax system “income”, a special procedure for calculating tax is provided for individual entrepreneurs without employees. Individual entrepreneurs' insurance premiums reduce the simplified tax system by the entire amount contributed to the budget, without taking into account the 50% limitation (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation). In fact, the tax can be reduced to 0.

Example

IP Petrov works alone on the simplified tax system “income”. In January 2021, he paid part of the fixed contributions for himself in the amount of 10,000 rubles. Income of individual entrepreneurs in the 1st quarter amounted to 215,000 rubles.

• Tax amount for 1st quarter:

215000 x 6% = 12900 rub.

• Because Petrov does not have employees, he can count the entire amount of insurance premiums paid in the 1st quarter towards a tax reduction:

12900 – 10000 = 2900 rub. - tax payable.

Simplified deduction procedure

Reducing UTII for insurance premiums for individual entrepreneurs without employees - how to pay taxes

The amount of special deduction from the tax authorities is calculated based on the amount of offset that was actually paid. In this case, the result may be zero if the contributions are equal to the amount of the advance payment. But if the calculations could exceed the tax amount, then they will not be returned. Then the entrepreneur will simply need to submit zero reporting, taking into account the amount of the tax deduction. To calculate the advance payment and tax deductions of a person who does not have employees and who has them, you need to use a special formula: AP = DP x NS – UAP – SPM, where AP is the advance payment; DP – income for the reporting period; NS – tax rate 6%; UAP – previously paid advances; SPM – money paid to the Pension Fund of the Russian Federation for the reporting period.

To apply for a tax deduction and subsequently reduce taxes, it is enough to enter KND 1152017 in the tax return data indicating what was paid. At the same time, in order for the deduction to be taken into account, on page 3 of the form, on lines from 140 to 143, you should enter the numbers of transfers to the Federal Tax Service that were made for a specific reporting period. Submitting a return, taking into account tax deductions, must be done within the established deadlines according to the usual rules, in person, by mail or via the Internet on the official website of the federal tax service.

Simplified deduction

Results

The simplified tax system expenses can include not only payments for compulsory insurance of employees, property or liability, but also costs for voluntary insurance, which are included in labor costs.
The latter are standardized and can be included in expenses only within the limits established for them. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What to do with contributions from previous years

You can return the overpayment of contributions for 2014, 2015 and 2016, but you need to calculate it yourself.

Contact your local Pension Fund office for a recalculation of contributions and a refund of the overpayment. The Pension Fund should not object because it supported the new calculation procedure in a letter.

You may be asked for tax reports for previous years. The reports must have a tax stamp indicating their receipt. If you reported electronically through Elba, download the report and go to the tax office to mark it.

How to recalculate contributions for 2021

Throughout 2021, Elba counted contributions according to the old scheme - only from income. Until recently, we were not entirely sure that the Supreme Court's decision would be supported by regulatory authorities, and we did not want you to take risks. But at the end of November, the Supreme Court once again repeated its opinion, and we changed the calculation in the service.

If your income in 2021 exceeded 300 thousand rubles, you paid 1% contributions on income and did not take into account expenses. With the new calculation, you will pay less. Elba automatically recalculated the contributions and determined the amount of your overpayment.

Dimensions of an entrepreneur’s STV for himself

The STV amounts depend on the minimum payment in force at the beginning of the year. In 2021, the minimum wage is 7,500 rubles.

Another factor influencing the size of the STV is the income of the individual entrepreneur. When it exceeds 300 thousand rubles, the businessman will have to list not only fixed STVs. He will need to send another 1% of the excess amount to the Pension Fund.

The table contains information about which STVs an individual entrepreneur pays and in what volume:

Additional STV in the Pension Fund for exceeding annual income cannot be higher than 163.8 thousand rubles. A limit has been established on contributions to an amount consisting of eight minimum wages:

8 · 7500 · 12 months · 0.26 = 163,800.00

The total amount of STV in the Pension Fund:

163,800 + 23,400 = 187,200.00 rub.

All income received is used to calculate the additional contribution. They are not reduced by business costs, as for those individual entrepreneurs who work for OSNO.

STV for health insurance does not depend on income and is set at a fixed amount - the same for all entrepreneurs.

Example 1. Individual entrepreneur I.M. Voloskin earned 2,800.00 thousand rubles in a year. The amount is significantly higher than the limit of 300 thousand rubles. – by 2,500 thousand rubles. Let's calculate what STV he should pay.

1. Pension Fund

STV 23,400.00

STV from income exceeding the limit amount:

2500000 · 1/100 = 2500000 1/100 = 25000000 rub.

The total amount of STV in the Pension Fund is RUB 48,400.00.

It is not higher than the maximum, so it is completely transferred to the appropriate account with the Federal Tax Service.

1. Compulsory medical insurance 4,590.00
2. Total STV 48,400 +4,590 = 52,990.00 rub.

Example 3. Income over 300,000 rubles

STV in the FSS is carried out by individual entrepreneurs on a voluntary basis. The entrepreneur decides for himself whether to pay them or abstain. It makes more sense to pay in order to reimburse the sick leave benefit from social insurance or, if necessary, to receive payment for leave under the BiR.

When an individual entrepreneur decides to pay STV in case of temporary disability and in connection with maternity, their amount will be 2.9% of the minimum wage per year:

Important! STI is not paid for injuries, even on a voluntary basis. This type of contribution is not provided for individual entrepreneurs.

We calculate the tax on simplified tax system 6%

In order to calculate the tax on the simplified tax system “income”, you need to take into account income from sales and non-operating income.

Let's calculate the tax for half a year.

The amount of advance payments for the first quarter is 45,000 rubles (750,000*6%). This advance must be paid no later than April 25 (the month following the expired quarter).

The amount of advance payments for the first half of the year is 108,000 rubles (1,800,000*6%). Since we have already paid 45,000 (advance payment for the first quarter), we only have to pay 63,000 rubles for the first half of the year. Payment must be made before July 25 (the month following the past six months).

Read on topic:

How to calculate advances under the simplified tax system for the first half of 2021?