First, let's find out which ones pay taxes for individual entrepreneurs in 2017 without employees depending on the chosen taxation system.

There are four main tax regimes:

1. general taxation system;
2. simplified taxation system;
3. patent tax system;
4. UTII.

Let's see how the chosen tax regime affects the taxes of individual entrepreneurs without employees in 2017.

Taxes for individual entrepreneurs without employees in 2017 on OSNO

Absolutely all entrepreneurs can use the general system. However, the general regime has the highest tax burden. On OSNO, an individual entrepreneur without employees in 2017 pays:

1. Personal income tax on business income at a rate of 13%;
2. VAT on goods sold (work, services) at a rate of 18% or 10%.

In addition, individual entrepreneur taxes under the general regime also include property tax, transport and land tax. These taxes are calculated for individual entrepreneurs in 2017 without employees if they have an object of taxation (real estate, car or land).

Capital entrepreneurs engaged in trade pay an additional trade tax.

Taxes for individual entrepreneurs without employees in 2017 on the simplified tax system

Before we tell you what taxes an individual entrepreneur pays under the simplified tax system in 2017 without employees, we’ll tell you who has the right to apply the simplified tax system.

Entrepreneurs wishing to switch to the simplified tax system starting in 2017 must submit an application to the inspectorate by the end of 2016. However, not all businessmen can become simplistic. You will find the conditions for applying the simplified form for entrepreneurs in the table.

The simplified tax system is beneficial because there are taxes for individual entrepreneurs in 2017 without employees, which they do not pay. These include:

1. Personal income tax in relation to income from business activities;
2. Property tax on objects used in business activities (except for tax on objects for which the tax base is determined as the cadastral value);
3. VAT, except for the tax paid on the import of goods, as well as when executing a simple partnership agreement (a property trust management agreement).

We found out what taxes simplifiers are exempt from. Now we will tell you what taxes an individual entrepreneur pays under the simplified tax system in 2016 without employees.

Instead of personal income tax, VAT and property tax, entrepreneurs use a simplified method to calculate a single tax. The object can be income or income reduced by the amount of expenses. In the first case, a rate of 6% is applied, in the second - 15%. In both cases, regional authorities may introduce reduced rates.

Entrepreneurs without employees who have chosen an income object have the right to reduce the single tax (advance payment) by the insurance premiums paid to the Federal Tax Service and the Compulsory Medical Insurance Fund for themselves. Those who pay tax on the difference between income and expenses can take into account mandatory payments to extra-budgetary funds as expenses.

During the tax period, simplifiers calculate advance payments for the 1st quarter, half a year and 9 months. The deadline for payment is no later than the 25th day of the first month following the expired quarter.

In Moscow, additional taxes are provided for individual entrepreneurs in 2017 without employees. Capital businessmen engaged in trade also pay a trade tax. True, when the object is income, entrepreneurs have the right to reduce the single tax (advance payment) by the transferred amount of the fee, and when the object is income minus expenses, they can take the trade fee into account in expenses.

Taxes for individual entrepreneurs without employees in 2017 on a patent

Designed for entrepreneurs engaged in certain types of activities. To switch to a patent system, it must be introduced by regional law. Entrepreneurs with no more than 15 employees can purchase a patent.

Entrepreneurs on a patent are exempt from the same taxes as simplified entrepreneurs (personal income tax, property tax, VAT). In addition, metropolitan businessmen do not pay a trade tax in relation to patent activities. Let us remind you that in 2016 this tax was introduced only in Moscow.

To obtain a patent, an entrepreneur needs to submit an application to the inspectorate and list its cost. It is calculated based on the potential annual income, the amount of which is established by regional law.

Taxes for individual entrepreneurs without employees in 2017 on UTII

UTII is introduced in a constituent entity of the Russian Federation by a regulatory legal act in relation to certain types of activities. If such a law exists in the region, and the entrepreneur is engaged in the prescribed activity, he has the right to switch to this regime, but provided that the businessman:

• does not have more than 100 employees;
• does not lease gas and gas filling stations;
• does not carry out activities under a simple partnership agreement and a trust management agreement.

To become a sane person, an entrepreneur must submit an application to the inspectorate.

Personal income tax and VAT are not paid on income from imputed activities, and property tax is not paid on objects used in this activity.

UTII is calculated based on the basic profitability and physical indicators established for each type of activity. The UTII rate is 15%, which can be reduced by regional authorities. Individual entrepreneurs without employees in 2016 can reduce the calculated UTII by the insurance premiums paid for themselves.

UTII must be transferred quarterly no later than the 25th day of the first month of the next quarter.

We will separately examine the issue of trading fees. An activity is not transferred to UTII if a trade tax has been established for it in the region. This limitation only makes sense in the future. The trade tax was introduced only in Moscow, and UTII is not used in the capital. Thus, this year the trade tax and UTII do not come into contact, and an entrepreneur cannot become both an impostor and a payer of the tax.

Insurance premiums for individual entrepreneurs without employees in 2017

In addition to taxes to the Federal Tax Service, individual entrepreneurs without employees pay insurance premiums for themselves to the tax office. These payments are mandatory and the presence or absence of activity does not affect their payment.

Insurance contributions of individual entrepreneurs without employees to the Compulsory Medical Insurance Fund. They are calculated based on the minimum wage and in 2017 they amount to 4,590 rubles. (RUB 7,500 x 5.1% x 12 months). Note that the minimum wage is the one that was established at the beginning of the year. Even if it changes later.

Insurance contributions of individual entrepreneurs without employees to the tax office. The amount of pension contributions depends on the amount of income received for the year. If they turn out to be less than 300,000 rubles, then the entrepreneur must pay 23,400 rubles. (RUB 7,500 x 26% x 12 months).

If the entrepreneur’s annual income turns out to be above 300,000 rubles, the payment of pension contributions in 2017 is calculated as follows: 23,400 rubles. + 1% of the amount exceeding RUB 300,000. At the same time, the maximum in 2017 for pension contributions is 187,200 rubles. There is no need to pay more than this amount, even if contributions calculated based on 1% of income exceed it.

Deadline for payment of insurance premiums. Entrepreneurs must transfer the fixed part of contributions by December 31 of the year, and the additional part of pension contributions in the amount of 1% of income exceeding 300,000 rubles - no later than April 3, 2018.

Please note that entrepreneurs can pay a fixed portion of contributions quarterly. In some cases this is even beneficial. For example, simplifiers with the object of taxation of income minus expenses will be able to include the transferred amount of contributions into expenses, and those who impute will be able to reduce UTII by it. In both cases, only those paid contributions that relate to the current quarter are taken into account.

Individuals who wish to open an individual entrepreneur and already officially registered individual entrepreneurs are interested in changes in taxation, the list and amount of taxes that must be paid in 2018.

Major changes in taxation in 2018

The accounting and tax accounting system has undergone a number of significant changes in the new year. Since 2017, individual entrepreneurs are required, in accordance with current legislation, to pay insurance premiums not to various funds, but to the tax office.

From January 1, control over the payment of such contributions began to be exercised by the Federal Tax Service of the Russian Federation. Therefore, individual entrepreneurs should not make several payments to the Pension Fund of the Russian Federation, the Social Insurance Fund, since the payments are combined in the ESS. But it has not become easier for entrepreneurs to maintain reporting documentation, as the number of actual reports has increased.

Taxation of individual entrepreneurs in 2018 also underwent the following changes:

• many codes for deductions for children according to form 2-NDFL have changed;
• contributions must be paid under the new BCC;
• The previously existing limits on the simplified tax system have increased significantly. For example, the limit on the residual value of dignified funds in 2016 was one hundred million rubles, and in 2017 – 150 million rubles;
• from November 30, 2016, any person has the right to pay taxes for a company;
• from 01/01/2017 the minimum wage has not been changed and is 7.5 thousand rubles, and from 07/01/2017 this figure will be equal to 7,800 rubles;
• since 2017, a penalty in the form of a maximum payment will not be imposed if you are late in submitting your reports;
• Individual entrepreneurs selling goods are required to use online cash registers. Such devices will automatically transmit information about the buyer’s purchases and cash payments to the tax office via the Internet. A deferment is provided for a certain group of entrepreneurs. There is no need to use new cash registers for individual entrepreneurs who use the patent form, issue sales receipts, etc.

What taxes are provided for entrepreneurs in 2017?

Taxes for individual entrepreneurs in 2017 with employees

Any entrepreneur who attracts a certain number of employees with their subsequent employment becomes an employer. Therefore, he is obliged to pay not only salaries to employees, but also to pay the fees established by law:

1. Personal income tax is 13% of the employee’s official salary. This amount is withheld from the employee's salary.
2. Insurance contributions: 22% (pension fund) + 5.1% (FFOMS) + 2.9 (FSS). Thus, the amount of total contributions will be 30% of the employee’s salary.

The tax on doing business depends on the chosen system and form of taxation: simplified tax system, unified income tax, etc.

Taxes for entrepreneurs without employees

Taxes for individual entrepreneurs in 2017, in which there are no employees, on the simplified tax system include two payments:

• 6% tax established by the simplified tax system. Moreover, such a rate is imposed on the amount of total income, and not on the net proceeds, as some mistakenly assume. In the new year, column 120 does not include the tax rate. A section relating to trading fees was also created in the reporting;
• If an individual entrepreneur has one employee who is its organizer, then he is obliged to pay pension and insurance contributions to the tax service.

Individual entrepreneur taxes on the simplified tax system

The simplified system has a number of advantages for beginning businessmen compared to other tax collection formats: affordable payment amounts, exemption from certain types of taxes, absence of personal income tax and property tax payments, etc. Taxes for entrepreneurs on the simplified tax system do not provide for the payment of VAT.

The simplified system did not undergo significant changes. A single tax is levied on individual entrepreneurs for a certain period, which is considered a reporting period. An individual entrepreneur makes and draws up a report for a calendar 12 months, but payments to tax inspectorates are made in advance based on the results of activities for three months.

An individual entrepreneur has certain temporary obligations to pay contributions to the tax authorities provided for by law:

• based on the results of the activities of a registered individual entrepreneur for the first quarter of the current year (until the 25th day of the following month);
• based on the results of activities for six months (until July 25);
• based on the results of activities within nine months (until October 25).

The single tax is calculated based on the results of work for 12 months, taking into account advance payments made to the tax authorities. You can independently calculate the tax and advance payment using the following algorithm:

1. The payment is calculated from January in ascending order, and in the end the payments are summed up.
2. The tax base formed for the first quarter is multiplied by the tax rate (six percent). After calculation, payment must be made. Tax must be paid by the 25th day of the month following the reporting period.
3. The tax based on the results of work for six months is calculated as follows: the base is multiplied by the tax rate, after which the payment made before April 25 is deducted. The resulting balance is subject to payment to the tax authorities.
4. Based on the results of work for nine months, the payment amount is calculated according to the same principle as for three months, only the amount of payments already made must be subtracted from the result (tax base multiplied by the tax rate). The payment deadline is October 25.
5. For the entire year, the individual entrepreneur determines the tax base, multiplies it by a fixed tax rate and deducts all payments made. The difference obtained as a result of calculations is due to be paid to the tax authorities by the end of March.

In most cases, individual entrepreneur taxes for themselves and their employees are not easy to calculate due to various circumstances: incompetence, lack of time, etc. It is advisable to use the services of specialists. This will help you avoid troubles with the law, penalties, etc.

Individual entrepreneur taxes on UTII

UTII frees a businessman from the need to keep tax records. This form of taxation involves payment of an estimated contribution, rather than taking into account actual income. The main documentation in 2017 is the declaration for individual entrepreneurs on UTII.

The organizer of an individual entrepreneur is obliged to pay a single tax on time, which replaces a number of payments, including property tax for individual entrepreneurs, VAT, personal income tax, etc. The calculation in 2017 is carried out as follows: the basic profitability, which is prescribed in the Tax Code of the Russian Federation for each type of business activity, is multiplied by the deflation coefficient, also specified in the regulatory documentation for each type of activity. The tax rate is 15%.

Individual entrepreneur taxes on OSNO

From the first period in 2017, individual entrepreneurs are required to keep records and make payments:

• Personal income tax, which is a tax on profits, and personal income tax, which must be withheld from employee salaries and transferred to the budget;
• property tax.

There is also a need, as with any form of taxation, to pay insurance premiums. If the company’s actual income does not exceed 300 thousand rubles, then payments are paid at a fixed rate: the minimum wage multiplied by the established rate of insurance premiums, the amount received increases 12 times.

How to calculate and when to pay tax in 2018

Each business activity has its own nuances and characteristics. Many individual entrepreneurs, due to a lack of knowledge in the field of tax and accounting reporting, ignorance and other reasons, even choose the wrong form of taxation, mistakenly assuming that the chosen type is the best for them.

The functional online accounting services “My Business” and “Kontur” will help you find the answer to the pressing question of what taxes an entrepreneur (IP) pays in 2017, and will also help you automatically calculate the amounts that are payable.

Competent specialists of popular services focused on potential clients will solve current problems related to tax and social payments, taking into account the characteristics of a particular individual entrepreneur.

Individual entrepreneurs and small companies can save a lot on the services of full-time accountants, who need to pay a significant salary. To do this, you just need to visit the services "My business" and “Contour”, which will do all the reporting work. If necessary, specialists will provide competent and comprehensive advice.

The reporting of individual entrepreneurs without employees for 2018 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums.

Individual entrepreneurs, as well as legal entities, must pay certain taxes. The composition of taxes depends on the chosen taxation system. Tax reporting of individual entrepreneurs is also related to the taxation system and the absence or presence of employees. We will tell you below how individual entrepreneurs pay taxes and submit reports.

Submission of reports by an individual entrepreneur has its own characteristics. The reporting of individual entrepreneurs without employees for 2019 will differ in composition from the reporting of individual entrepreneurs with employees. All individual entrepreneurs, regardless of the taxation system, pay personal income tax and insurance premiums. Moreover, contributions are paid in any case, and personal income tax is paid only if there are employees, and in some cases personal income tax is paid from the individual entrepreneur’s own income.

Personal income tax

If an individual entrepreneur employs people, it means they receive a salary. The individual entrepreneur must withhold and transfer personal income tax to the budget from such income.

The tax itself is most often paid on the day the income is paid or the next day. To understand on what day to pay personal income tax, an individual entrepreneur should determine the type of income of the employee.

For example, in most cases, personal income tax is transferred from an advance payment only at the end of the month. The same rule applies to personal income tax on vacations and sick leave (Article 226 of the Tax Code of the Russian Federation). All deadlines for transferring personal income tax directly depend on the date of actual receipt of income. The date of actual receipt of income can be determined based on Art. 223 Tax Code of the Russian Federation.

Individual entrepreneurs are required to report all transactions related to personal income tax quarterly in form 6-NDFL.

The reporting deadline for 6-NDFL is the last day of the month following the reporting period. For example, tax authorities wait 9 months for a report from an entrepreneur until October 31.

Individual entrepreneurs on OSNO declare their income in 3-NDFL. The report must be submitted by April 30. And if an entrepreneur has been working for the first year, when he first receives income, he is obliged to send a 4-NDFL declaration to the Federal Tax Service.

Insurance premiums

There are two types of contributions: contributions for yourself and contributions from employee income.

All individual entrepreneurs pay fixed contributions. The amount of contributions changes every year.

For 2019, the following payment amounts are established:

• contributions to pension insurance (PIS) - 29,354 rubles;
• contributions for health insurance (CHI) - 6,884 rubles.

When calculating fixed payments, you should also take into account the amount of annual income. If income exceeds 300,000 rubles, the individual entrepreneur must additionally pay 1% of the excess amount (Article 430 of the Tax Code of the Russian Federation).

It is important to pay fixed contributions before December 31st. The frequency of deductions can be determined by the individual entrepreneur himself: for some it is more convenient to pay every quarter, while for others it is easier to pay the entire amount at the end of the year.

Since 2017, all contributions are sent to the Federal Tax Service.

If an individual entrepreneur pays wages to employees, from such income he must calculate and transfer contributions to compulsory health insurance, compulsory medical insurance and social insurance. All contributions, except contributions for injuries, must be transferred to the Federal Tax Service.

For contributions deducted from employee income, it is necessary to prepare a calculation for insurance premiums. It should be sent once a quarter before the last day of the month following the reporting month.

For individual injury contributions, you must submit Form 4-FSS by the 25th day of the month following the reporting month.

An individual entrepreneur and his employees must send the SZV-M form to the Pension Fund by the 15th day of each month.

What taxes does an individual entrepreneur pay on OSNO?

Taxes of an individual entrepreneur on OSNO can be divided into general (which are paid by all individual entrepreneurs) and specific. General ones include personal income tax and insurance premiums.

A specific tax, characteristic specifically for the general taxation system, in this case will be VAT.

You need to pay tax and submit a declaration once a quarter before the 25th day of the month following the reporting month.

What taxes does an individual entrepreneur pay on the simplified tax system?

Taxes for individual entrepreneurs on a simplified basis are different from taxes for individual entrepreneurs based on OSNO. The simplifier does not need to pay VAT.

Individual entrepreneurs using the simplified tax system must submit a declaration according to the simplified tax system. The deadline is April 30. The same deadline is set for paying annual tax under the simplified tax system. In addition to the annual amount, the individual entrepreneur must pay advance payments by the 25th day of the first month of the II, III, IV quarters.

Since an individual entrepreneur submits a special income declaration using the simplified tax system, he does not have the obligation to submit a 3-NDFL declaration.

What taxes does an individual entrepreneur pay on UTII?

Taxation and reporting of individual entrepreneurs on UTII has its own characteristics. Personal income tax and insurance premiums are paid on a general basis.

You also need to pay a single tax on imputed income.

You must submit your UTII declaration before the 20th day of the first month of the 1st, 2nd, 3rd, and 4th quarters.

Declaration 3-NDFL is not submitted if the individual entrepreneur conducts only activities that fall under UTII.

Reporting on other taxes

All individual entrepreneurs with employees must submit information on the average number of employees to the Federal Tax Service once a year. This must be done before January 20.

In addition to the listed types of taxes, an individual entrepreneur must pay taxes if there are certain objects. For example, property, transport, land. Declarations must also be drawn up for these objects and sent to the Federal Tax Service. Deadlines for reporting and paying taxes can be found in the relevant chapters of the Tax Code.

What kind of reporting an individual entrepreneur submits can be determined by the taxation system. Filing the individual entrepreneur's reports on time will save the businessman from penalties.

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Despite the fact that 2016 is close to completion, not all changes to tax legislation that will come into force on January 1 are yet known. Some bills may be considered in the near future.

At the moment it is known that the changes may affect:

In September, the president took the initiative to reduce the tax burden on self-employed citizens. However, it is impossible to say exactly what this means. The initial initiative to completely exempt them from taxes and social contributions looks somewhat dubious against the background of the discussion of the possible introduction of a tax on parasitism. It is also not clear whether individual entrepreneurs will fall into this category.

In 2017, contributions to social funds (PFR, FFOMS, FSS) will be under the control of the Federal Tax Service.

It is not yet possible to say how serious the changes to the payment mechanism will be, whether control will be tightened, and how this will affect individual entrepreneurs. We can only predict that there will be a slight confusion with payment in January next year. You can also confidently predict an increase in the workload of tax employees, which may negatively affect the speed of their work.

Of course, if an individual entrepreneur keeps his accounting records in paid licensed programs, then he will quickly learn about all the changes, but a notice from government agencies may not arrive or may arrive late. To avoid the unpleasant consequences of introducing changes to legislation, it would be optimal to introduce a certain grace period, during which there will be no sanctions for late payments. This was partially done by moving the reporting deadline to the 30th of the month following the reporting period.

1. It is possible that the schemes for calculating contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund will change

These changes have nothing to do with the transfer of payments to the Federal Tax Service; they were announced a long time ago. Until 2020, it is planned to gradually increase contributions for the entrepreneur himself, but it is not yet known whether this will be limited to only an increase due to an increase in the minimum wage or whether the calculation scheme will change.

In 2016, individual entrepreneurs must pay the following personal mandatory contributions:

1. In the Pension Fund: 6204 (minimum wage) * 26% (pension contribution rate) * 12 months = 19356.48 rubles.
2. In FFOMS: 6204 (minimum wage) * 5.1% (insurance contribution rate) * 12 months = 3796.85 rubles.

The total amount of contributions is: RUB 23,153.33.

1. Additionally, the entrepreneur is required to pay 1% of the amount of income exceeding 300 thousand rubles. per year, but not more than 154,852 rubles.

The Ministry of Finance has already prepared a bill containing the following changes:

• Introduces instead of a fixed fee of 1% on income above 300 thousand rubles. an increasing coefficient, which in 2017 will be equal to 1.2, then - 1.4, and in 2021 - 2.
• Increases the size of the contribution to the Federal Compulsory Compulsory Medical Insurance Fund; its rate will depend on the expenditures of regional budgets on unemployed persons.

Another change will be an increase in payments to social funds, however, it is not associated with changes in legislation, but with an increase in the minimum wage. In 2017, the contribution to the Pension Fund will be 7500*26*12 = 23400, and to the FFOMS = 7500*5.1%*12 = 4590 rubles. Total amount of payments = 27990 rub.

Still, you shouldn’t be too afraid of the changes, since they have not yet been approved, but are only a draft law. If promises not to increase the burden on small businesses are kept, then there may be no changes at all, or they will be softened.

From the first day of 2017, individual entrepreneurs who fall within the following limits are allowed to use the simplified tax system:

• annual income does not exceed 120 million rubles. Moreover, this level will remain until 2020, whereas previously it was multiplied annually by the deflator;
• the number of employees of the enterprise does not exceed 100 people;
• the total value of the entrepreneur’s property does not exceed 150 million rubles.

Thanks to these changes, the number of entrepreneurs using the simplified tax system will increase significantly.

The main news here is the extension of the validity period of this taxation system until 2021, whereas previously they wanted to limit it to the beginning of 2018. The declaration form will also change slightly, and it will be possible to deduct insurance contributions regardless of the number of employees.

This law has already been adopted, so it should be taken as seriously as possible. So, from February 1, all registered cash registers must comply with the new model; for existing cash registers, the transition to the new standard must be carried out before July 1, 2017. For individual entrepreneurs using PSN or UTII, they will also need to use cash registers, but the deadline for their introduction is set for July 1, 2018.

In fact, in 2017 there will be no changes in this category, but since from July 1, 2018 they will be completely required to be converted into electronic form, you should prepare for this now.

What taxes does an individual entrepreneur pay in 2017 and how to calculate them

This year, more than ten changes in legislation relating to individual entrepreneurship have come into force.

We will consider the most basic and necessary innovations in this article.

On the economic side, the current year is clearly difficult and unstable.

For this reason, in order to simplify the maintenance and running of such a business, several initiatives were approved as part of the anti-crisis plan.

Such as, for example: tax and supervisory holidays, increasing the types of activities for patent holders, limiting double taxation and others.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

In the Russian Federation, a businessman is given a choice of taxation system.

One of the five existing options is selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the selected mode.

Therefore, it is important to know some of the subtleties of paying taxes for individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without employees

For individual entrepreneurs who operate without hiring employees, there are basic and special taxation regimes:

• The OSN (main taxation system) is automatically assigned to the individual entrepreneur upon registration.

If the individual entrepreneur prefers another system, it is necessary to complete and submit an application for the transition within a certain period.

The OSN consists of several taxes, and as a result of their addition, a rather large amount is obtained:

Personal property tax persons

At 13 percent

In the amount of 10 – 18 percent

The simplified taxation system (STS) can sometimes significantly reduce the expenses of individual entrepreneurs.
Here, a lot depends on the success of the development of the enterprise and the choice of the entrepreneur:

1. Income at a rate of 6 percent.
2. Profit at a rate of 15 percent.

Imputed income tax (UTI) is popular among individual entrepreneurs without employees.
It simplifies reporting and tax pressure.
Payment is 15 percent of income;

The patent system completely eliminates the payment of tax; it is necessary to pay 6 percent of the basic income of an individual entrepreneur for a patent;

The Unified Agricultural Tax (USAT) is valid exclusively for production related to agricultural products.
The organization pays 6 percent of profits to the treasury.

Read also: Postings write-off of expired accounts receivable

All special modes are designed for specific types of activities.

In some situations, using one of the modes may be illegal.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees for further employment is an employer.

In addition to employee salaries, additional contributions for each employee are added to its expenses:

1. Personal income tax persons (NDFS) is 13 percent of the employee’s salary, deducted from this amount.
2. Insurance contributions to extra-budgetary funds.

Pension Fund of Russia (PFR)

Federal Fund of Compulsory Health Insurance (FFOMS)

Social Fund insurance of the Russian Federation (FSS)

Taxes and mandatory payments 2017

Numerous amendments to the Tax Code have affected both organizations and individual entrepreneurs. In 2017, entrepreneurs pay taxes and mandatory payments according to the new BCC; some rates and deflators for certain types of activities have changed.

In general, taxation of individual entrepreneurs remained at the level of last year, but many changes have been made. Some of them directly, others indirectly affect the calculation of payments and the terms of transfer. Reduced tariff rates for insurance premiums have been introduced for certain categories of payers. Old reports were canceled and new ones appeared in their place. Most of them will have to be submitted to the Federal Tax Service. Therefore, let's consider in order:

• taxation of individual entrepreneurs: forms, order, sizes;
• responsibilities of an entrepreneur with employees;
• main changes in legislation since 2017;
• Features of payment in the absence of income.

What taxes does an individual entrepreneur pay?

In total, individual entrepreneurs are required to make three types of payments:

• from the received income (profit) to budgets of different levels;
• contributions for medical, social and pension security;
• mandatory fees for the use of land, water resources, excise taxes.

The amounts and forms of payment are determined by two main factors:

• applied individual entrepreneur taxation system;
• presence (absence) of hired workers.

In Russia, a general taxation regime (OSNO) is used, and a number of special ones: simplified taxation system, UTII, PSN. In the latter case, a whole series of payments are replaced by one, which is economically beneficial and simplifies reporting. Insurance premiums are paid by all entrepreneurs in a fixed amount for themselves personally, and at a set rate for employees.

Interest on income and VAT

The applied regime directly determines what taxes the individual entrepreneur pays to the state and in what amount (Table 1).

before the 25th day of the next month after the end of the quarter

*calculated taking into account the deflator coefficient established annually

Table 1. Individual entrepreneur taxes on income depending on the regime applied.

VAT (value added tax) is paid by entrepreneurs working on the common system. Its size ranges from 10 to 18%, the base is revenue from the sale of goods and services, including those used for one’s own needs. Special regimes are exempt from VAT, with the exception of import operations.

Insurance premiums

The entrepreneur pays mandatory payments for himself, regardless of which taxation the individual entrepreneur chose in 2017. Their size is (Letter of the Federal Tax Service No. BS-4-11/4091, 03/07/2017):

• 23,400 rubles - for pension provision;
• 4,590 - for health insurance.

Such rates apply to income up to 300,000 rubles per year, with the excess being paid another 1% (Table 2). The limit is 187,200 rubles. The payment deadline is December 31 of the current year, and the additional amount is due April 1 of the next year. When closing an individual entrepreneur during the year, a proportional calculation is made. Since 2017, the Federal Tax Service has been administering contributions, so they need to be transferred to other budget classification codes.

Type of taxation for individual entrepreneurs

Line number in the declaration

Basis for calculating income

Table 2. Determination of the taxable amount for calculating insurance payments.

Other payments and taxes for individual entrepreneurs

Entrepreneurs at OSNO pay fees for land, mining, and property in the general manner. The size is regulated by federal laws and regulations of the constituent entities of the federation; it differs in different regions. The transition to special regimes does not cancel the obligation to pay customs duties and excise taxes. A single payment replaces personal income tax, VAT and fees for property used for commercial purposes.

Taxation of individual entrepreneurs with employees

Entrepreneurs who hire workers perform additional duties. From wages paid, as well as remuneration under civil work contracts, they are obliged to:

• calculate and pay personal income tax (NDFL) to the state budget;
• transfer contributions to all types of social insurance (PFR, Social Insurance Fund, Compulsory Medical Insurance Fund).

The rate of payments for personal income tax is 13%, and for foreigners who are not residents of the Russian Federation - 30%. By themselves, taxes for individual entrepreneurs and employees in 2017 remained the same, but new quarterly reporting 6-NDFL was introduced. According to the new rules, withheld amounts are paid the next day after the payment of wages (amounts under the contract). This does not apply to accruals for vacation and sick leave: personal income tax on them must be paid before the end of the month in which the employee received the money.

The fundamental difference in the taxation of individual entrepreneurs compared to last year is the transfer of payment of insurance contributions for pension, medical and partially social insurance to the Federal Tax Service. This led to major changes in reporting and a change in the details for transferring funds. Tariffs for the main part of payers remained at the same level, and preferential rates were introduced for certain categories for the period until 2020 (Table 3). The threshold for the revenue base for tariff reduction has been increased.

Table 3. Percentage of deductions from payments in favor of employees.

If compulsory medical insurance and compulsory health insurance are completely transferred to the Federal Tax Service, then in terms of social insurance, individual entrepreneurs’ taxes in 2017 will be paid to two organizations. In the Social Insurance Fund, payments for injuries and occupational diseases remain. Since January of this year, only 60% of the established tariff can be paid for disabled workers (No. 419-FZ, 12/19/2016).

Read also: Should a pensioner pay land tax?

Taxes for individual entrepreneurs in 2017

Since the beginning of the year, numerous changes have come into force that affect the conditions for the transition to special regimes, forms and procedures for submitting reports. Let's list the main ones.

1. The ratio between the percentage of profits transferred to the federal (2%) and regional budgets (18%) has changed. The total amount remained at last year's level - 20%. However, now taxes for individual entrepreneurs in 2017 are distributed in the ratio: 3 and 17% (to the treasury of the federal subject).
2. The criteria for applying the simplified tax system have changed. To switch to this regime in 2018, the limit is 112.5 million. To continue its use, the cost of fixed assets and revenue should not exceed 150 million rubles.
3. The new OKVED classifier has come into force, which is important for payers of UTII and PSN. In order not to lose the right to use the modes, you need to bring the information in the Unified State Register into compliance.
4. For PSN, the size of the coefficient of increase in the maximum possible amount of income for calculating the value of a patent and restrictions on the right to use the regime have changed. This determines what taxes the individual entrepreneur pays. Since 2017 it is 1.425 (was 1.329). Thus, the marginal income is 85,000, and a patent cannot cost more than 7,125 rubles per month (previously 6,645).
5. Entrepreneurs-employers on the “imputation” received the right to reduce the amount of advance payments by the amount of insurance premiums paid for themselves. The deflator remained at the level of last year - 1.798.

What to do if there is no income?

Let's consider two cases that are often of interest to individual entrepreneurs: what taxes must be paid in 2017 if the enterprise has just been formed. Or, on the contrary, it has been open for a long time, but does not operate, and, accordingly, has no revenue.

In the first case, after receiving the first income to the account, the entrepreneur must submit form 4-NDFL to the Federal Tax Service. Deadline - 5 days after the end of the month. It reflects the expected income for the year, and this is, in fact, a declaration. Based on this document, tax authorities will calculate the amount of quarterly payments.

A beginning individual entrepreneur may not pay taxes for 2 years if the type of activity is included in the list approved by local authorities for those entitled to “tax holidays.” This is only possible with a “simplified” version or a patent. In order to switch to the simplified tax system this year, you need to submit an application to the tax office no later than 30 days after registration.

If an individual entrepreneur does not operate, what taxes should he pay to the budget? In this case, there is no basis for calculating payments, but zero reports must be submitted to all authorities so as not to incur a fine for failure to submit reports. For UTII, the rule does not apply: income is taken “imputed”, and not in fact. In this case, it is better to officially close the enterprise. Individual entrepreneurs are required to pay taxes on the simplified tax system (income - expenses) in the established minimum amount, even if there are losses. Pension contributions are required to be paid regardless of the fact of suspension of activities or lack of profit.

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Taxes for individual entrepreneurs in 2017

In 2017, there were more than a dozen serious amendments to legislation that were directly related to individual entrepreneurship. As a result, the taxes themselves changed. So what taxes does an individual entrepreneur pay in 2017?

At the moment, in the Russian Federation there are 5 types of taxation systems for a businessman. Each of them has its own specific advantages. The choice of a suitable system is made by a businessman independently, taking into account the area in which he plans to operate and the possible number of jobs. And it depends on the chosen regime exactly what taxes the individual entrepreneur must pay in 2017 for the introduction of his activities.

Taxes for merchants without employees

At the moment, for individual entrepreneurs who work independently and do not have employees, the Russian Federation provides for two types of taxation:

In its basic form, three taxes are combined at once:

• Personal income tax, for which the entrepreneur is obliged to regularly pay tax in the amount of 13%;
• VAT, for which the amount deducted for each individual entrepreneur occurs at a certain percentage. In some situations, this tax is calculated at 10%, and in some at a higher percentage, which can reach 18%;
• Property tax. As before, there is no fixed rate for it, so the tax amount is calculated according to other criteria.

In the simplified tax system everything is much simpler. More precisely, we can say that everything is provided and done so that a novice businessman cares little about taxes. By using this type of taxation, every businessman has the opportunity to significantly reduce expenses, the amount of taxes and even achieve positive results in the development of his activities in a short time. Although there will still be a risk of not making a profit at all.

What taxes does an individual entrepreneur pay using the simplified tax system? Now in this system there are two types of rates for entrepreneurs. One of them applies a rate of 6%, the other – 15%. When using a 6% rate, the tax is calculated on the total profit received by the entrepreneur. This means that the entire amount of income, including the amounts of expenses present in it, is subject to taxation at this rate.

In a situation with a 15% rate, tax is calculated only on net income obtained by deducting from profit all expenses that meet the requirements of this rate. Typically, this is the rate chosen by entrepreneurs who have no employees. Its use greatly simplifies reporting. If an individual entrepreneur uses the patent system, tax is paid in the amount of 6% of his income.

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If an entrepreneur decides to engage in agricultural activities, then a special Unified Agricultural Tax tax has been created for him. According to it, the tax payment amount is also 6% of the profit received. Each type of special regime is intended for use by businessmen when conducting only certain types of activities. And if a businessman decides to use them for other types of activities, then these actions will be considered illegal.

Legislation makes changes to various areas of labor law in order to reform and increase the efficiency of business activities. In 2017, a variety of areas were affected - for example, features of accounting, reporting, etc. Among other innovations, a special tax regime has changed - simplified, the most popular among small businesses.

What awaits entrepreneurs working under the simplified tax system or planning to switch to or register under this tax system? Let's look at it in detail.

Briefly about the conditions of the simplified tax system-2017

A simplified tax regime in 2017 can be applied by individual entrepreneurs and organizations, for which a number of the following conditions will apply:

• annual income not exceeding 120 million rubles;
• fixed assets valued at no more than 150 million rubles;
• staff of no more than 100 people;
• participation in other companies should not exceed one fourth of the capital;
• maximum profit for switching to the simplified tax system - 90 million rubles;
• the activities of an individual entrepreneur or organization are not included in the list of restrictions provided for in Part 3 of Art. 346.12 of the Tax Code of the Russian Federation.

NOTE! The given figures are valid without taking into account the deflator coefficient for 2017.

Two forms of the simplified tax system are still valid, differing in tax base:

• 15% (income minus expenses);
• 6% (income).

PLEASE NOTE! A bill has been prepared for consideration that proposes to reduce the rates on these forms of taxation: to 3-8% instead of 15 and to 1-3% instead of 6.

For reporting purposes, it is necessary to maintain an Income and Expense Accounting Book (KUDiR), which does not need to be submitted, but at the end of the year, submit a reporting declaration to the tax authorities (no later than March 30 of the next year for organizations and April 30 for individual entrepreneurs).

There are 3 advance quarterly tax payments and one final payment based on the results of annual reporting.

What became different in 2017

Let us highlight the main changes that occurred in tax legislation regarding the simplified taxation system in 2017.

Changes in the transition to the simplified tax system

Individual entrepreneurs or organizations can switch to the simplified tax system from other forms of taxation, for example, from “imputation”; for this they need a special application submitted to the tax authorities on time.

1. The change affected income amounts, which the entrepreneur should not exceed in order to switch to the simplified tax system. Previously, in the 9 months preceding the transition to the “simplified” system from the beginning of the year, it was impossible to earn more than 45 million rubles. (excluding VAT and deflator coefficient). The deflator coefficient in force in 2016 was 1.329. Therefore, the real amount of income for the transition was limited to 45 million x 1.329 = 59 million 805 thousand rubles.

Now this limit has increased to 112.5 million rubles. – a fixed amount to which there is no need to apply a deflator coefficient, the relevance of which is “frozen” until 2020. That is, entrepreneurs will be able to switch to the simplified tax system with such an increased limit as early as 2018.

2. Another change related to the procedure for switching to the simplified tax system - deadlines, to which you need to notify about this. Usually the transition was carried out from the beginning of the new calendar year.

Now there are innovations: if the transition is made from UTII, you can switch to the “simplified tax” from the month in which you stopped paying tax under the “imputed tax”. Legislators regulated the deadline for submitting a notice of transition - no later than a month after the last payment of UTII (paragraph 4 of Article 346.13 of the Tax Code of the Russian Federation).

Changes in maintaining the right to the simplified tax system

Legislation allows paying taxes under a simplified system only to those entrepreneurs and organizations whose income does not exceed a certain limit. If the profit received is greater than the figure specified in the law, then the businessman loses the right to the simplified tax system.

Previously, this amount was 60 million rubles, it had to be increased annually in accordance with the deflator coefficient, that is, in reality the figure was equal to 79,740,000 rubles.

In 2017, this limit increased to 150 million rubles, calculated from the beginning of the calendar year. If income at the end of the quarter or year exceeds this amount, then in the next quarter the right to the simplified tax system will disappear. The deflator, as in the case of the revenue limit, does not work.

Changes in valuation of fixed assets

It will not be possible to own assets worth more than the specified amount and still remain on the simplified tax system. Until 2017, the residual value of fixed assets, according to accounting results, could not be higher than 100 million rubles. This rule worked both for those using the simplified system and for those planning to switch to this system.

In 2017, legislators raised this bar to 150 million rubles.

Legal entities and individual entrepreneurs who have acquired large amounts of assets will not be able to remain in the simplified tax regime, starting from the quarter in which the established limit for the value of fixed assets was exceeded.

NOTE! Legislators initially had plans to further increase the possible cost of fixed assets for “simplified” payers: they named a limit of up to 1 billion rubles. But after assessing the prospects, officials came to the conclusion that at such a cost of fixed assets, tax revenues to the budget would decrease significantly, and the project was not adopted.

Adjustments to expense recognitions

Some rules for writing off certain costs as expenses have changed, which reduces the tax base. The amendments affected the following points:

• from now on controlled by the Federal Tax Service and its inspectorates ();
• mandatory payments can be made not only directly by taxpayers, but also by third parties (they cannot be recognized as expenses, but can be taken into account if the taxpayer was in debt to this third party);
• third-party assessment of employee qualifications, as well as its payment by the employer itself, can be taken into account as expenses.

Changes in the combination of tax systems

It is allowed to combine the simplified tax system with UTII. In this case, it was necessary to keep records separately for each tax system or distribute expenses proportionally.

From now on, the same scheme will work not only when combined with imputation, but also with the patent system: profits under these tax systems do not increase the tax base under the simplified tax system.

Changes for individual entrepreneurs when paying single tax and insurance premiums

The insurance premiums that the individual entrepreneur paid not for his employees, but for himself, reduced his tax base by a certain “fixed amount.” In fact, the figure was fixed only regarding the payment of contributions on income up to 300,000 rubles. per year. What was paid on income above this amount was no longer a fixed amount, since it varied depending on the amount of income.

2017 really fixed the amount of insurance premiums for individual entrepreneurs: you can reduce the tax on the simplified tax system for all insurance premiums paid “for yourself.”

New ledger form

The income and expense accounting book, which is required to be maintained on the simplified tax system, must comply with the new standards developed in Order of the Ministry of Finance of Russia dated October 22, 2012 No. 135n.

1. In the new sample accounting book, another section has appeared where you need to reflect.
2. Printing for this book is optional if it is not used by the individual entrepreneur at all.
3. In the column concerning income (column 4 of section 1), since 2017 there is no need to reflect the profits of foreign companies controlled by the organization.

You need to keep the book in a new way from January 2017; there is no need to redo the old sample.

Minimum tax from now on without special BCC

Entrepreneurs working under the simplified tax system “Income minus expenses” paid the minimum tax according to a separate tax, which caused confusion with a different code for other payments.

Now the minimum tax will need to be paid according to the same BCC as the single tax, as well as arrears and/or penalties, namely 18210501021011000110.

Updated declaration

A declaration in the new form, approved by the Federal Tax Service, must be submitted for 2016. Deadlines for submission:

• for individual entrepreneurs - until May 3, 2017;
• for organizations - until March 31, 2017.

Changed points when filling out the declaration form:

• a separate section for payers of the simplified tax system under the “income” system, where the trade fee is reflected;
• when the object of taxation is “income” in the declaration, you can now adjust the tax rate according to the simplified tax system (especially convenient for entrepreneurs who are subject to “tax holidays”);
• the new form does not contain taxation object codes that duplicate the names of sections;
• there is no longer a fixed and designated place for printing, since it is optional for use;
• The new declaration form has 6 sections.

REFERENCE!
The new form of the declaration is fixed by order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3/99.

We summarize the changes in 2017 for the simplified tax system

Let's compare the innovations introduced into business practice regarding the simplified taxation system in comparison with last year. The changes that came into force on January 1, 2017 are shown in the table.

№	Basis for comparison	2016	2017
1.	The deflator coefficient by which the maximum amount of amounts must be multiplied to switch to the simplified tax system and maintain this regime.	It was 1.329, indexed every year.	Until 2020, it is not subject to indexation; it is 1, that is, it does not need to be applied to income limits.
2.	Limit amount for switching to “simplified”	45 million rub. for the 3 quarters preceding the transition	90 million rubles for the same period
3.	Income limitation for simplified taxation system payers	Annual income no more than 60 million rubles. (taking into account the coefficient of 79.74 million rubles)	To maintain the right to “simplified” you need to meet the annual limit of 120 million rubles.
4.	Residual value of fixed assets	100 million rubles. according to the accounting results of the year	The limit has been increased to 150 million rubles.
5.	Maintaining KUDiR	There is no section for trade tax payers; income from CFC must be indicated; certification with a seal is required.	A separate section has been introduced for trade taxes, and the indication of income from foreign companies has been cancelled. It is not necessary to certify with a seal if the organization does not use it.
6.	KBK for payment of the minimum tax	182 1 05 01050 01 1 000 110	182 1 05 01021 01 0 000 110
7.	Cash control	Regular cash registers	It is obligatory to switch to a cash register with online control
8.	Insurance deductions	Sent to the Pension Fund and the Social Insurance Fund	Transferred to the jurisdiction of the Federal Tax Service
9.	Report submission deadlines	Until the 10th	Until the 15th
10.	Hired personnel accounting	Must be maintained in all organizations that have employees	Micro-enterprises are allowed not to adopt local regulations and make entries in the work book of employees