STS reporting in 2021 for 2021: table and deadlines for submitting declarations and reports

Select what you need:

Move the cursor to the black dates and find out the last date, etc.

If the final date of the report or payment falls on a weekend or holiday, then the last day of receipt is postponed to the next weekday after the non-working day. It is better to submit reports and make payments a week before the deadline.

Changes for 2021

Now 2-NDFL and 6-NDFL must be submitted not before April 1, but before March 31.

In the table below, new deadlines for filing declarations have been established. New reporting deadlines were approved by Government Decree No. 409 dated 04/02/2020.

Show/hide Postponement due to coronavirus

The period from March 30 to April 30 was declared non-working due to the coronavirus epidemic.

In 2021, the deadline for filing 2-NDFL and 6-NDFL was postponed from April 1 to March 1. Although the dates were later postponed again due to the coronavirus epidemic.

Frequency of tax payments for individual entrepreneurs on different taxation systems

The frequency of payment for each type of tax is prescribed in the Tax Code (TC) of the Russian Federation. The types of taxes that an individual entrepreneur must transfer to the budget depend on the taxation system he has chosen, and each of them is regulated by the same code.

Types of taxes for each taxation system and the frequency of their payment are regulated by the Tax Code of the Russian Federation

In 2021, individual entrepreneurs have five tax regime options available to choose from:

1. General taxation system (GTS).
2. Simplified (USN, “simplified”).
3. Unified tax on imputed income (UTII, “imputed income”).
4. Unified Agricultural Tax (USAT).
5. Patent taxation system (PSN, patent).

Working hours standards for 2021.

By number of working days

By number of working hours

Amount of contributions to extra-budgetary funds in 2021 – 2023

The amount of fixed contributions for compulsory health insurance and compulsory medical insurance is indexed annually. On October 15, 2021, Vladimir Putin signed Federal Law No. 322-FZ, which approved the amount of individual entrepreneurs’ contributions “for themselves” to be paid - for 2021, due to the difficult situation in the economy, it was decided to keep them at the same amount

.

For clarity, we have reflected the information in the table below.

*The amount of contributions to OPS is indicated on the basis that the entrepreneur’s income does not exceed 300 thousand rubles per year.

**For individual entrepreneurs operating in the most affected industries, the amount of contributions to compulsory pension insurance in 2021 is 20,318 rubles.

Please note that the amount of individual entrepreneur contributions to OPS varies depending on the amount of income received

. If the amount of income for the year does not exceed 300 thousand rubles, then contributions to compulsory pension insurance are paid in a fixed amount. If the amount exceeds 300 thousand rubles, then the individual entrepreneur is obliged to pay, in addition to fixed contributions, an additional 1% of the amount of income exceeding 300 thousand.

In general, the total amount of insurance premiums for compulsory health insurance cannot exceed 8 times the amount of fixed contributions approved for the year of profit. That is, if an individual entrepreneur receives more than 300 thousand rubles in 2021, then the total amount of contributions to compulsory pension insurance cannot exceed 259,584 rubles

.

Working hours standards for 2021. Taking into account the coronavirus quarantine.

For those who entered holidays related to coronavirus (Covid-19) - see the data in blue.

Show/hide Working hours standards for 2021

By number of working days

By number of working hours

Using this online service, you can conduct accounting on OSNO (VAT and income tax), generate payment slips, 4-FSS, SZV-M, submit any reports via the Internet, etc. (from 350 rubles/month). 30 days free. With your first payment (via this link) three months free.

What are fixed individual contributions

Each individual entrepreneur is obliged to pay contributions for compulsory pension insurance and compulsory health insurance.

in accordance with Articles 419 and 430 of the Tax Code of the Russian Federation.

Contributions for temporary disability and maternity

Individual entrepreneurs are not required to pay according to the Tax Code of the Russian Federation and Part 3 of Article 3 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” However, at their own request, they can make contributions to VNIM (and will receive the right to paid sick leave, and female individual entrepreneurs will receive benefits for the birth of a child).

Due to the fact that an individual entrepreneur does not have to account for the use of income received from business activities, his income is not limited to a certain amount, for example, the amount of wages, the legislator obliged entrepreneurs to pay contributions in a fixed amount, and not at a rate depending on the amount received income.

The amount of fixed contributions is indicated for the calendar year, and they can be paid either once a year or partially during the year, for example, once a month or once a quarter

.

In addition, the fixed amount of insurance premiums makes it easier to calculate the tax that must be paid. That is, the legislator does not oblige individual entrepreneurs to independently make “extra” calculations.

It is worth noting that an individual entrepreneur is required to pay fixed contributions from the date of registration as an individual entrepreneur until the date of deregistration

. That is, regardless of whether the individual entrepreneur is conducting business or not, he is required to pay contributions. Many entrepreneurs do not take this fact into account and, having ceased their activities, do not deregister themselves. For which you have to pay, since the tax authorities assess taxes annually. If an individual entrepreneur fails to pay fixed contributions, the Federal Tax Service has the right to write off the debt from the entrepreneur’s personal bank accounts.

Fines

Penalty for reporting to the Pension Fund

not on time: “1)
if less than 180 days have passed,
5% of the amounts of contributions payable on the basis of this calculation (for example, the fine for an individual entrepreneur with 16159.56 will be 807.98 rubles and it does not matter whether he paid or not) for each month, but no more than 30% and no less than 100 rubles.
2) if more than 180 days have passed
, 10% of the amount, but not less than 1000 rubles” (Article 46 212-FZ).

Penalty for Declarations

to the tax office not on time: “5 percent of the unpaid amount of tax subject to payment (additional payment) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles ." (27.07.2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration. Fine calculator.

If taxes or payments to the Pension Fund are not paid on time, a penalty

in the amount of 1/300 multiplied by the payment amount and multiplied by the refinancing rate per day. Penalty calculator

Where should individual entrepreneurs pay taxes in 2021?

The recipient of taxes transferred by an individual entrepreneur to the budget is the tax office at the place of his registration.

It is best to accurately determine the recipient of payments using the “Pay Taxes” service on the website of the Federal Tax Service (FTS) of Russia. It also allows you to generate a payment document with the exact details of the required Federal Tax Service inspection (IFTS).

Home page of the “Pay taxes” service on the website of the Federal Tax Service of Russia

Receipt for payment of individual tax

To pay taxes and transfer other payments to the budget, for example, state duties, fees, fines, etc., in 2021, a receipt of the PD-4sb form is used, the form of which can be found on the website of the Federal Tax Service of Russia.

When using it, you must take into account that a separate receipt is used for each payment to the budget; several payments cannot be made at the same time.

The receipt must indicate:

1. OKATO and OKTMO codes of the municipality according to the All-Russian Classifier of Objects of Administrative-Territorial Division, the budget of which will receive money. You can find them out using the service on the website of the Federal Tax Service of Russia.
2. BCC, which is different for each type of payment. When filling out, you need to pay attention to the 14th symbol. If tax is paid, there should be a “1” there. Options “2” and “3” are provided for penalties and fines, respectively. The current 2021 list of BCCs for taxes and obligatory payments of individual entrepreneurs can be viewed on the website of the Federal Tax Service of Russia.
3. Payer's TIN. In the case of an individual entrepreneur, the TIN that was assigned to him as an individual is given.
4. The name of the payer in the corresponding field of the receipt is determined by how the payment is made. If on behalf of an individual in cash or from an account opened for an individual, only full name is indicated. When money is transferred from the current account of an individual entrepreneur, his full name is indicated, for example, “Individual entrepreneur Sidorov Ivan Petrovich.”

The OKTMO search form on the website of the Federal Tax Service of Russia is intuitive for the user

Payment of personal income tax under OSNO

Under the general system, individual entrepreneurs pay personal income tax. For persons who accrue and pay it for themselves, the reporting period is the calendar year, therefore, according to the results of the year, money should be deposited. No later than April 30 (thirtieth) of the next year, individual entrepreneurs should submit a 3-NDFL report, which will show the calculation and the full amount to be paid. Then, by July 15 (fifteenth) you must pay and transfer the amount to the declaration. Advance payments for personal income tax are made no later than:

• July 15 of the reporting year;
• October 15 of the reporting year;
• December 15 of the reporting year.

Calendar with quarters for the simplified tax system (simplified)

“My Tax” for self-employed citizens - how to use, instructions

Entrepreneurs under the simplified taxation system differ in several respects. Firstly, the tax base can be different: it is either income (6%) or income minus expenses (15%). The number of reports does not depend on this, but different sections will need to be filled out in the declaration, and the calculation of the tax paid will be different.

Secondly, do the individual entrepreneurs have employees? In case there are no employees, but the businessman needs to submit one declaration at the end of the year and pay advance payments quarterly.

Need to keep track of deadlines

Deadlines for repayment of obligations to the Federal Tax Service under the simplified tax system and UTII

For the simplified tax system, the answer to the question of when an individual entrepreneur needs to pay taxes will consist of two parts: at the end of the year and after the end of each quarter, making advance payments. Final obligations to the Federal Tax Service for 12 months are repaid no later than March 31 (thirty-first) of the year following the reporting year. For advance payments, the period for depositing funds into the tax service account expires on the twenty-fifth day of the month following the reporting quarter. When making a fee on imputed income, payments are made, as in the previous case, until the twenty-fifth day of the month, which occurs after the end of the billing quarter. It is worth remembering that the tax period for this system is a calendar quarter.

Important! If an individual entrepreneur decides to cease his business activities or, due to some circumstances, has lost the opportunity to use the simplified tax system, then the deadlines for paying taxes for him will change. In the first case, payment will need to be made before the 25th (twenty-fifth) day of the month following the month of termination of activity, and in the second - before the 25th (twenty-fifth) of the first month following the quarter of loss of the possibility of using the simplified tax system.

Patent

Payment for a patent depends on the period of its application. Starting from January 1, 2015, business entities purchasing a patent for a period of up to six months must pay its cost before its expiration. If we are talking about periods exceeding 6 months, then one third of the fee for the patent must be paid before the expiration of twenty-five days from the first day of its validity, and the remaining amount is paid 30 days before the boundary day of its validity. It is worth considering that the maximum validity period of a patent is a calendar year and after its expiration, the individual entrepreneur will need to re-submit documents to obtain it.

Unified agricultural tax

When do you need to pay individual entrepreneur taxes on the Unified Agricultural Tax? The unified agricultural tax is paid in two stages: advance payments every six months and the final calculation of the tax, as well as its transfer based on annual results. The period for tax purposes here is considered to be a calendar year, and the reporting period is a half-year. The final payment should be made no later than the thirty-first of March of the next year, and the cutoff date for making advance payments is the twenty-fifth of the month following the reporting month.

Calendar functions

The entrepreneur’s calendar on the simplified tax system includes all events that are significant in legal relations with the tax authorities, including the dates for filing reports and paying taxes. In addition, the calendar takes into account a large number of tax innovations in the simplified tax system in 2021 and therefore will help accountants, HR workers and individual entrepreneurs:

• most effectively plan and implement actions related to taxation and mandatory insurance payments;
• timely carry out work on calculating working hours and payroll.

The cycle of relations with the Federal Tax Service

The calendar includes the entire annual cycle of legal relations between enterprises and individual entrepreneurs using the simplified tax system with the tax authorities.

All operations related to taxation are carried out by business entities using the simplified tax system through the Federal Tax Service, either at their legal or personal (for individual entrepreneurs) address, that is, at the place of tax registration.

These operations include:

• advance payments made no more than 25 days after the end of the reporting period;
• payment of tax based on annual results: individual entrepreneurs until April 30 of the year following the tax year, and legal entities - until March 31.

What difficulties may there be in the work of an individual entrepreneur?

In addition to the above provisions on where to start a business for a novice individual entrepreneur, one must also remember about the difficulties that may arise:

1. Payment of taxes and fees must be done on time.
2. It is necessary to maintain accounting records and provide reporting within clearly established deadlines.
3. Conducting any business activity requires spending nerves, time, labor and financial resources.

In all of the above cases, a businessman must remember that he is responsible for his mistakes with all his property, which can be levied under the law.