How to calculate an advance payment of SP according to USN

Advance payments by individual entrepreneurs to the simplified tax system in 2019 are made three times a year, regardless of the selected object of taxation. Entrepreneurs pay in advance not only a part of the single tax, but also contributions to insurance funds “for themselves”. Tax advances are calculated on the income received in the quarter, contributions are simply divided into equal shares so that at the end of the year the burden is less.

Individual entrepreneurs who have chosen a simplified taxation system for themselves in 2019 pay a single tax, which replaces several budget payments at once: income, profit and value added. However, the entrepreneur is not completely exempted from VAT. It will have to be charged if a businessman sells products or provides services, invoices with the allocation of tax, or is engaged in imports.

The calculation of the amount to be paid is made based on the results of the year in the tax return. The deadline for submitting the report coincides with the tax payment deadline - April 30. However, during the year, in addition, it is required to make advance payments to individual entrepreneurs, the amount of which is determined according to schemes depending on the selected object of taxation.

Advances are made based on the results of the reporting quarters, the results of which serve as the basis for determining the amount of payment.

The taxation rules for the simplified tax system are such that advance payments to individual entrepreneurs, for example, in 2019, should be determined and entered into the budget if:

Individual entrepreneurs, regardless of the chosen tax regime, are obliged to pay insurance contributions for compulsory social insurance for themselves. This forms the basis for calculating the future pension. The amounts of fixed payments are the same for social and pension insurance of individual entrepreneurs and do not depend on the amount of income received.

The timing of these fees is very different from those charged to employee salaries. If, based on the income of employees, contributions are calculated monthly and they must be paid within 15 days maximum, then the individual entrepreneur can pay the fees one-time at the end of the year, or make advances, at least quarterly, at least monthly.

After submitting the annual declaration, the final calculation of payments to the funds is carried out, and if the amount of income exceeds 300 thousand rubles, with a positive difference, you will have to add 1%.

Advance payments on the simplified tax system are made by individual entrepreneurs in the following terms: they must pay no later than the 25th day of the next month after the month ending the quarter. The shift of dates is possible only in circumstances when the end date falls on a weekend or holiday. In 2019, there are no such overlays, so the scheme is unchanged.

Let's summarize all the dates in a table:

The individual entrepreneur is obliged to pay advance payments if he uses the simplified tax system and receives income in the reporting quarter. However, the tax service will become aware that the profitability was still there, only with the receipt of the declaration early next year.

If such facts are found, the inspectors will calculate the penalty from the moment when the reporting tax time period ends. If the violation occurred, for example, in the first quarter, then the sanctions will be charged for 9 months and can amount to an impressive amount.

There is no strict framework for insurance premiums for themselves: for funds, the main thing is that the money is sent in the current year. The penalty will only follow if the payment is sent after January 1 of the next tax period.

As can be seen from the previous section, the timing of the tax advance payment for both objects is the same. The procedure for determining the tax base when using the taxation system in 2019 with a 6 percent tax rate calculated on the proceeds is different than when calculating the tax on the difference. This also applies to prepayments.

An advance payment on the simplified tax system without employees differs in size from the amount charged if there are employees in the state. The point is that insurance premiums paid for employees allow you to reduce the amount of the final tax, and, consequently, the prepayment. We will tell you more about the order of deductions in the last section of the article.

Let us give an example in which we describe the rules for calculating the amount of quarterly advances for an entrepreneur who does not use hired labor.

Given: individual entrepreneur engaged in the retail trade of agricultural products. By occupation, he has to supply goods to organizations, so the use of UTII is illegal, and he chose the STS.

The entrepreneur gained the following amounts by quarters:

• 1st quarter. - 115,000 RUB
• 2nd quarter. - 235,000 RUB
• 3rd quarter. - 78,000 RUB
• 4th quarter. - 350,000 RUB

Total income for 2017: 778,000 rubles.

Let's see how the quarterly advance payments on the simplified tax system are calculated for individual entrepreneurs without employees.

At the end of the first quarter, he should pay tax 115,000 * 6% = 6,900 rubles. However, he has already made an advance payment to the funds in the amount of a quarter of the annual amount of insurance premiums (27,990/4 = 6,997.5 rubles). As a result, the entrepreneur not only does not have to make an advance payment, but he also has a small positive balance of 97.5 rubles.

The second quarter brought large revenue to individual entrepreneurs, and the tax amount payable began to be equal to 235,000 rubles. * 6% = 14,100 rubles.

The transfer is due:

14 100 - 6 997.5 = 7 102.5 p.

In the third quarter, revenues fell, with the result that the advance amount was 78,000 * 6% = 4,680 rubles. The entrepreneur decided to zero the amount of the advance and paid at the end of September 4,680 as an advance payment of insurance fees. As a result, he did not have any obligations to the budget.

In the fourth quarter, the individual entrepreneur extinguishes the remaining amount of insurance premiums.

He should be paid in addition to the funds:

27 990-6997.5-6 997.5-4680 = 9 315 p.

The advance payment is not determined here.

The amount for the tax period will be equal to 778,000 rubles. * 6% = 46 680 p. Taking into account all advance tax payments, the full amount of fees, the final total is determined by the following expression:

46 680-27 990-7 102.5-97.5 = 11 685 p.

It is easy to see how much the annual tax has been reduced.

It may turn out that the advance payment made during the year under the simplified taxation system in total will exceed the accrued single tax. The overpayment can then be returned from the budget by writing an application to the tax office, or taken into account in future payments. However, with this development of events, the entrepreneur's money is frozen.

An additional 1 percent fee charged for exceeding the 300,000th threshold is required to be paid in 2019. In our example, this insurance premium will be equal to: 778,000 -300,000 = 478,000 * 1% = 4,780 rubles. By this amount, the law allows to reduce the advance payment1 of the quarter in which the fee is directed.

The calculation of tax payments on the simplified tax system with the object "income minus expenses" is carried out according to a different scheme. Here, the contributions made for themselves to the insurance funds of the individual entrepreneur have the right to take into account only the costs.

We will slightly change the data from the example of the previous section, add the cost part and see how to calculate the advance payment of the simplified tax system in this case. A 15 percent rate will be used, there are no employees on the staff either.

Let's calculate the advances:

• for the 1st quarter - 280,000 - 195,000 - 6998 = 78,002 * 15% = 11,700 rubles.
• for the 2nd quarter - 422,000-297,000-6,998 = 118,002 * 15% = 17,700 rubles.
• for the 3rd quarter - 168,000-90,000-4,500 = 73,500 * 15% = 11,025 rubles.

In total, prepayment was made - 11,700 + 17,700 + 11,025 = 40,425 rubles.

The total tax amount for payment of the simplified taxation system in 2019 is determined by the expression:

1,520,000 - 1,162,000 = 358,000 * 15% = 53,700 rubles.

The minimum tax is calculated, but it is immediately clear that 1,520,000 * 1% = 15,200 rubles. obviously less than 53,700 rubles. and the choice will be for a larger amount of tax.

After filing the declaration, you will have to pay an amount equal to:

53 700-40 425 = 13 275 p.

Cons of the simplified tax system with such an object: the additional amount of contributions is calculated from the total revenue excluding costs:

1,520,000-300,000 = 1,220,000 * 1% = 12,200 rubles.

The maximum that can be done with this amount is to take it into account in expenses, somewhat reducing the tax base.

Reducing the amount of the advance payment

As already mentioned, the amount of the advance payment can be reduced by the amount of insurance fees paid by the entrepreneur for himself.

When performing the operation, you should adhere to the following rules:

• only those insurance fees are taken into account that are actually sent to the funds;
• if the debt on contributions for previous periods is extinguished, these payments can be counted either in the amount of tax (object - income) or as part of expenses (object - income minus costs);
• only those insurance premiums that were paid during the period of validity of the "simplified tax" are allowed to be reduced.

Tax legislation provides for the opportunity for entrepreneurs to pay advances on the simplified tax system, taking into account insurance premiums accrued on the salaries of employees.

Here, the following rules apply to individual entrepreneurs:

1. A simplier at a 1 percent rate can reduce the tax (and advance) by no more than 50%. That is, if the employees' income is accrued, for example, 10,000 rubles. contributions, and the advance payment was 14,100 rubles., can be used to reduce 7,050 rubles.
2. For an entrepreneur working on the difference between revenue and costs, insurance fees are allowed to be attributed to expenses and thereby reduce the size of the tax base.

If the individual entrepreneur did not pay advances, and the amount of income required such transactions, the tax service will charge penalties. There are no penalties for indiscipline in this area.