UTII is a convenient and simple tax regime used by individual entrepreneurs. When running a business, you do not need to do accounting. If there are no employees on staff, then the volume of payments for taxes and insurance premiums is small, and finally, the number of reports is reduced to a minimum. However, the presence of hired workers immediately increases the organizational, accounting and reporting burden on individual entrepreneurs. The article will discuss the reporting of individual entrepreneurs on UTII without employees for 2021 and how much it increases with the hiring of employees.
Unified income tax in 2021 for individual entrepreneurs - what changes will happen?
What distinguishes UTII from other tax regimes is the absence of a relationship between the amount of tax and the results of business activity. Therefore, today this is the most convenient way to make payments to the budget and their size is set depending on the physical indicators of the business.
At one time, UTII became a measure to support small businesses, reducing the tax burden, which allowed small businesses to develop and exit the “shadow” market. It was introduced almost 20 years ago, but now it is planned to abandon it . After January 1, 2021, there will be no “imputed” regime in Russian legislation (according to Law No. 97-FZ dated June 29, 2012).
By the end of 2021, all entrepreneurs who currently work on UTII must decide on the choice of a different tax system. But those individual entrepreneurs and organizations that sell products subject to labeling (fur, shoes, alcohol, tobacco, medicines, etc.) will have to think about this earlier. The Ministry of Finance is already working on amendments to the legislation regarding these groups of entrepreneurs and it is quite possible that UTII for them will be terminated from the beginning of 2021.
The deadline for canceling UTII is approaching. It makes sense for a small business to consider purchasing a patent, but it is not suitable for all types of activities. Moreover, they also want to ban it for those who sell goods subject to labeling. Then you will have to choose only from the basic or simplified taxation system. And this is not only other types of calculations with the budget, but also maintaining complex and detailed accounting.
3-NDFL zero for individual entrepreneurs
You are required to present a zero form if the individual entrepreneur did not conduct business, but is legally obligated to submit this form. This is also necessary if there was no income at all or if it turned out to be less than expenses. This mainly applies to individual entrepreneurs on OSNO.
The composition of the zero is simple: title page, sections 1 and 2. Cells that should contain digital values (income, etc.) are crossed out.
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What taxes does an individual entrepreneur pay without employees on UTII?
The system of taxation of a single tax on imputed income implies its calculation and payment regardless of the income received. Applicable to a limited number of activities.
Table of codes for types of entrepreneurial activity on UTII
Entrepreneurs who do not employ citizens should pay a minimum amount of taxes and fees:
- A single tax on imputed income.
- Insurance premiums for:
- OPS;
- Compulsory medical insurance.
Calculation of UTII tax
The size of UTII depends on several factors, including the region, type of activity and other business parameters. The tax rate is 15% of the imputed income (clause 1 of Article 346.31 of the Tax Code), but the final amount is adjusted by coefficients K1 and K2.
The tax is calculated using the formula:
UTII = BD × FP × K1 × K2 × 15%, where
- BD - basic profitability and FP - physical indicator;
- K1 - deflator coefficient (it is based on the growth of inflationary processes in the country);
- K2 - adjustment coefficient (depends on the totality of business activities and is set by municipal authorities in the range from 0.005 to 1.)
Please note that since October 1, 2015, regional legislators have been given the right to apply the UTII tax rate ranging from 7.5% to 15% for each category of its payers and type of business activity.
Insurance premiums
Every year, a regulatory act establishes a fixed amount of insurance premiums, which individual entrepreneurs are required to pay, regardless of whether income is received in the calendar period.
In 2021, the total amount of the fixed contribution is 37,780 rubles, which is distributed to:
- pension insurance - 29,354 rubles.
- medical insurance - 8426 rub.
It should be taken into account that when receiving income in excess of 300 thousand rubles in a calendar year, the entrepreneur is obliged to calculate and pay an additional insurance premium to the Pension Fund. Its size is 1% of the amount that exceeds 300 thousand rubles.
Income is considered a single imputed income, calculated from the indicators in section 2 of line 100 in the declaration for all 4 quarters of the year. The maximum contribution limit for compulsory pension insurance has been established in the amount of 234,832 rubles for 2021.
Filling out and submitting a tax return for UTII in 2021
Property tax deduction
The procedure for providing property deductions is regulated by Article 220 of the Tax Code of the Russian Federation. An individual entrepreneur has the right to receive a deduction when selling and purchasing property.
Let's look at it in order.
Tax deductions on the sale of property are provided in the following amounts:
- 1 million rubles - when selling housing that has been owned for less than five years;
- 250 thousand rubles - for the sale of other real estate, as well as the sale of movable property owned for less than 3 years.
Please note: this deduction is not available to individual entrepreneurs if the property was used in business.
Tax deductions for the purchase or construction of housing are limited to 2 million rubles . If real estate is purchased with a mortgage, then the taxpayer is entitled to a deduction for the interest paid to the bank. This deduction is provided in the amount of 3 million rubles. These deductions do not provide for their re-receipt. That is, if an individual entrepreneur previously took advantage of the deduction when purchasing an apartment, then it will no longer be possible to receive it when building a house.
Individual entrepreneur on UTII: How to reduce the tax on insurance premiums without employees?
Individual entrepreneurs who do not use hired labor have the right to reduce the UTII tax by 100% by the amount of fixed payments paid for themselves in the quarter.
Please note that insurance premiums can be paid on any convenient schedule, subject to full payment before the end of the current year. Letter of the Ministry of Finance dated October 26, 2016 No. 03-11-09/2852 allowed UTII payers to reduce the tax base by the amount of contributions that the individual entrepreneur paid in another quarter, subject to the condition that a declaration has not yet been filed with the tax authority.
This means that if you pay contributions in the 1st quarter before the deadline for filing the declaration for the 1st quarter (April 20), this amount can be taken into account when calculating UTII for the 2nd quarter.
Example . Let's consider a situation where in 2021 an individual entrepreneur provides veterinary services. For this type of activity, the basic profitability is set at 7,500 rubles. The physical indicator is 1, since the individual entrepreneur himself is considered, K1 = 1.915, K2 = 1. Quarterly, he paid insurance premiums of 9059.5 per quarter (total for the year 36,238 rubles).
Taxable base: 7500 × 1 × 1.915 × 1 = 14362.5 rubles. per month or 43087.5 rubles. per quarter.
Tax amount for the quarter: 43087.5 × 15% = 6463 rubles.
Reduce tax: 6463 - 9059.5 = 0
The amount of insurance premiums paid in the quarter exceeds the calculated amount of UTII, therefore, individual entrepreneurs have the right to completely reduce the tax on the amount of contributions. At the end of the quarter, he will not have to pay tax.
Filling out a declaration without employees on imputation
The declaration is a quarterly report sent by an individual entrepreneur to state fiscal authorities.
Important! In 2021, changes appeared in the declaration form - a section appeared to indicate the type of cash register.
The report form and sample filling can be obtained from the local Federal Tax Service office or downloaded online. It consists of five pages:
- The title page contains general information about the individual entrepreneur. It is necessary to fill in the fields with the taxpayer’s full name, as well as enter his TIN and certify the information with a personal signature.
- The second sheet (section 1) summarizes the data from subsequent sections. Here you should indicate OKTMO for each territory where the activity was carried out.
- The second section contains data for calculating UTII - base, physical indicator, coefficients.
- Section 3 contains information about social payments for entrepreneurs on UTII without employees or with employees and the costs of purchasing cash. From here the amount to reduce the fees is calculated.
- The fourth section is intended exclusively for individual entrepreneurs - information about the cash register equipment used is entered into it.
You can send the report by letter or electronically.
PDF file
KBK for tax payment
The transfer of taxes and fees should be carried out on certain types of cash registers in order to prevent the occurrence of unpleasant situations related to the clarification of payment by the tax authority. Therefore, you should adhere to the following data to indicate them in the payment order:
- UTII is credited using the code - 182 1 0500 110;
- A fixed payment is sent for two types of compulsory insurance contributions:
- Compulsory medical insurance - 182 1 0213 160;
- OPS - 182 1 0210 160.
How to draw up a staffing schedule and whether it is necessary to submit HR reports
If an individual entrepreneur works without employees, then he is exempt from drawing up a staffing table and maintaining personnel documents. Also, he does not need to submit reports in form 4-FSS to the Social Insurance Fund and SZV-M to the Pension Fund of the Russian Federation.
Is it necessary to take RSV-1 for an individual entrepreneur without employees? In this case, insurance premiums are not calculated. RSV is a report submitted by companies that pay remuneration only to hired employees.
Do individual entrepreneurs pass SZV-M if they work without employees? For IP, a zero SZV-M is formed. There is no need to hand it in. If you have hired personnel (even 1 person), you will already need to take the SZV-M. The very definition of a document carries the answer. SZV-M is a monthly personalized report to the Pension Fund about employees and other individuals.
Payment deadline
The deadlines for paying UTII are established by the Tax Code on a quarterly basis no later than the 25th day of the month following the quarter.
In 2021 this is:
- 1 sq. - April 27;
- 2 sq. — July 27;
- 3 sq. — October 26;
- for the 4th quarter in 2021 no later than January 25.
The deadline for paying insurance premiums is December 31, 2021. It is permissible to pay in several installments in advance during the calendar period, but the entire amount must be repaid by the end of the year.
How to get a tax deduction when purchasing an online cash register in 2021 on UTII
Results
So, the main requirement for obtaining a tax deduction when purchasing an apartment by an individual entrepreneur (as well as any other taxpayer) is the presence of income on which personal income tax is paid at a rate of 13%. A tax deduction is actually a refund of previously paid tax, therefore, if there are no amounts paid, the “housing” deduction will be denied.
Sources: Tax Code of the Russian Federation
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
The benefits of such a tax system
And the costs when switching to another tax system will be as follows:
- for the purchase and maintenance of cash register equipment;
- to pay for the labor of a hired accountant who will keep tax records for the enterprise (or take into account your own labor costs if you are going to do this yourself).
In addition to these problems, the taxpayer must be prepared for tax audits in relation to a variety of parameters:
- volume of square footage of retail space;
- quantity of equipment;
- number of seats in a taxi car;
- documents related to tax accounting.
But if, under all these conditions, you think that the transition to another taxation system is justified, then you can change it.
Standard deduction for an individual entrepreneur
Standard deductions according to Art. 218 of the Tax Code of the Russian Federation are divided into:
- for deductions provided to the taxpayer (500 and 3 thousand rubles are allocated to certain categories of taxpayers, such as heroes of the USSR, heroes of the Russian Federation, persons who suffered illnesses as a result of the Chernobyl disaster, and others);
- for deductions provided for children (for the first and second child - 1,400 rubles, for the third and subsequent ones - 3 thousand rubles, for a disabled child - 12 thousand rubles).
In order to receive a child deduction, the following restrictions apply:
- The taxpayer’s income, calculated on an accrual basis, cannot exceed 350 thousand rubles. Starting from the month in which income exceeds the established limit, no deduction is provided;
- The child’s age is no more than 18 years (24 years if the child is studying full-time). In this case, the deduction is due until the end of the year in which the child reaches the specified age.
Please note: if the individual entrepreneur is the only parent, then he can receive a double deduction. It is important to remember that from the moment of marriage the entrepreneur loses the right to deduction. After a divorce, the corresponding right resumes its validity (letter of the Ministry of Finance of the Russian Federation dated April 2, 2012 No. 03-04-05/3-410).
