The Tax Code allows you to offset paid insurance premiums (and some other payments) against the simplified tax system when applying. But in order to apply this procedure, you need to pay insurance premiums in a special way and within a special time frame.

The Tax Code of the Russian Federation (TC RF) allows the amount of paid insurance premiums to be offset against tax payment (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). This right is granted only to taxpayers who have chosen income as the object of taxation. Such taxpayers reduce the amount of the simplified tax system (advance tax payments) calculated for the tax (reporting) period by the amount of insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance from accidents at work and occupational diseases, paid (within the calculated amounts) in a given tax (reporting) period in accordance with the legislation of the Russian Federation (clause 1, clause 3.1, article 346.21 of the Tax Code of the Russian Federation).

Also, the amount of the simplified tax system can be reduced by the following amounts:

Expenses for payment of temporary disability benefits 1

Payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations 2

In general, the amount of the simplified tax system cannot be reduced by the amount of expenses specified in this paragraph by more than 50 percent. But individual entrepreneurs who do not make payments and other remuneration to individuals reduce the amount of tax (advance tax payments) by paid insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount (that is, without restrictions on the amount).

Let's consider how to offset the above amounts of expenses using the example of insurance contributions to the pension fund and compulsory health insurance (let's call them insurance premiums) for an individual entrepreneur who does not make payments or other remuneration to individuals.

The simplified tax system is paid in the form of advance payments no later than the 25th day of the first month following the expired reporting period (clause 7 of Article 346.21 of the Tax Code of the Russian Federation), that is:

For the year, the simplified tax system tax is paid based on the results of the tax period no later than the deadlines established for filing a tax return in Article 346.23 of the Tax Code of the Russian Federation (clause 7 of Article 346.21 of the Tax Code of the Russian Federation), that is:

Individual entrepreneurs - no later than April 30 of the year following the expired tax period.

Insurance premiums are paid individual entrepreneurs who do not make payments and other remuneration to individuals within the following terms:

No later than December 31 of the current calendar year, if the amount of income from which insurance premiums are calculated is less than 300,000 rubles for the billing period 3

No later than July 1 of the year following the expired billing period, if the amount of income from which insurance premiums are calculated exceeded 300,000 rubles for the billing period 4

The rate of insurance premiums is determined in paragraph 1 of Art. 430 Tax Code of the Russian Federation.

The question is that in order to offset the amount of insurance premiums, it is necessary that they were paid during the reporting period. If you strictly adhere to the above deadlines and pay insurance premiums on December 31 and July 1, then the taxpayer will not be able to reduce the amount of the simplified tax system based on the results of the 1st quarter, half a year and 9 months, since there are no insurance premiums paid in this period.

The fact that in order to be offset against the simplified tax system, the amounts of insurance contributions must be paid in the reporting (tax) period (within the limits of the calculated amounts) is expressly stated in clause 3.1 of Art. 346.21 Tax Code of the Russian Federation.

The Ministry of Finance of the Russian Federation, in Letter of the Ministry of Finance of Russia dated March 24, 2016 N 03-11-11/16418, also explains: an individual entrepreneur who uses the simplified tax system with the object of taxation in the form of income and does not make payments and other remuneration to individuals has the right to reduce the tax by the amount insurance premiums paid in the tax period for which the tax return is filed.

The same letter gives an example:

"... if an individual entrepreneur who does not make payments and other remuneration to individuals pays insurance premiums in a fixed amount for 2015, calculated from an amount of income exceeding 300,000 rubles in March 2016, then this fixed payment should be taken into account when calculation of the tax paid in connection with the application of the simplified taxation system for the reporting (tax) period of 2016."

What is the way out?

The solution is simple - pay insurance premiums before the due date:

In this case, the right to offset the amounts of insurance premiums paid in the billing period appears. In this case, it is recommended to pay the amount of insurance premiums that you have the right to offset - that is, the amount of insurance premiums paid must be equal to or less than the amount of the calculated tax of the simplified tax system for the period (since offset is allowed within the limits of the calculated amounts - clause 3.1 of Article 346.21 of the Tax Code RF).

Please note that insurance premiums can only be credited within the calculated amounts. That is, if you pay insurance premiums in an amount greater than required, then such amounts cannot be offset against the simplified tax system.

The Ministry of Finance of the Russian Federation also points out the legality of offsetting insurance premiums against the paid tax of the simplified tax system during the year (for example, Letter of the Ministry of Finance of Russia dated 04/03/2013 N 03-11-11/135)

Example

An individual entrepreneur who does not make payments and other remuneration to individuals (taxable object Income, rate 6%) has the following indicators in the current year:

1st quarter Income 250 thousand rubles

1st half of the year Income 500 thousand rubles

9 months Income 750 thousand rubles

Year Income 1,000 thousand rubles

Insurance premiums (using data for 2018 as an example):

Contributions to the Russian Pension Fund - 26,545 rubles.

Contributions to the health insurance fund - 5,840 rubles

Contributions to the Pension Fund 1% - 7,000 rubles ((1,000,000 - 300,000) * 1%)

If you pay insurance premiums no later than December 31 and July 1, then during the year the taxpayer will have to pay the amount of the simplified tax system without applying a deduction (since there are no amounts paid during the reporting (tax) period). Then, on December 31, he pays insurance premiums and can offset them against the payment of the simplified tax system at the end of the year. That is, at the end of the 1st quarter, six months, 9 months, the simplified tax system tax will be paid in full, the amount of insurance premiums will be paid in full on December 31, and only at the end of the year, when paying the last part of the simplified tax system tax, it will be possible to offset the amount of insurance premiums.

It is much more profitable to pay in the 1st quarter, half-year, 9 months an amount of insurance premiums equal to (or less if the accrued amount of contributions is less than the simplified tax system) the amount of the simplified tax system. Then you can immediately apply the offset. That is, if the amount of insurance premiums is equal to the amount of the simplified tax system, then you do not need to pay the simplified tax system.

1st quarter

The amount of the simplified tax system charged is 15,000 rubles (250,000 * 6%)

Taking into account the offset made, the simplified tax system for the 1st quarter is paid in the amount of 6,903.75 rubles (15,000 - 6,636.25 - 1,460)

Half year

The amount of the simplified tax system charged is 30,000 rubles (500,000 * 6%)

Pension Fund - 6,636.25 rubles (26,545 / 4)

Compulsory medical insurance - 1,460 rubles (5,840 / 4)

Taking into account the offset made, the simplified tax system for the first half of the year is paid in the amount of 6,903.75 rubles (30,000 - 6,903.75 (USN) - 13,272.5 (PFR) - 2,920 (FMS))

9 months

The amount of the simplified tax system charged is 45,000 rubles (750,000 * 6%)

Pension Fund - 6,636.25 rubles (26,545 / 4)

Compulsory medical insurance - 1,460 rubles (5,840 / 4)

Taking into account the offset made, the tax paid by the simplified tax system for 9 months is 6,903.75 rubles (45,000 - 13,807.5 (USN) - 19,908.75 (PFR) - 4,380 (FMS))

The amount of the simplified tax system charged is 60,000 rubles (1,000,000 * 6%)

The amount of insurance premiums for the period, taking into account the results of operations, is:

Contributions to the Russian Pension Fund - 26,545 rubles (for the entire year).

Contributions to the health insurance fund - 5,840 rubles (for the whole year).

Contributions to the Pension Fund 1% (for income over 300 thousand rubles) - 7,000 rubles ((1,000,000 - 300,000) * 1%)

Total insurance premiums: 39,385 rubles.

Option 1

The taxpayer has the right to pay the difference between previously paid amounts and the calculated amount on December 31 and offset the paid amounts against the simplified tax system paid for the year.

PFR - 6,636.25 rubles (26,545 / 4) - for the 4th quarter

Compulsory medical insurance - 1,460 rubles (5,840 / 4) - for the 4th quarter

PFR 1% (for income over 300 thousand rubles) - 7,000 rubles

At the end of the year (in the next calendar year), the simplified tax system is paid in the amount of 96.25 rubles (60,000 - 20,711.25 (USN) - 26,545 (PFR) - 7,000 (PFR 1%) - 5,840 (FMS))

Option 2

You can also use another approach: pay on December 31 only the amounts of contributions at tariffs calculated on income up to 300,000 rubles:

Pension Fund - 6,636.25 rubles (26,545 / 4)

Compulsory medical insurance - 1,460 rubles (5,840 / 4)

Contributions to the Pension Fund 1% - 7,000 rubles ((1,000,000 - 300,000) * 1%) must be paid no later than July 1 of the next year and counted against the simplified tax system for the next year. In this case, you should pay the simplified tax system without taking into account contributions to the pension fund, calculated as 1% of the amount exceeding 300,000 rubles (in the example, 7,000 rubles).

The legality of offsetting contributions to the pension fund for the previous year paid this year is confirmed by Letter of the Ministry of Finance of Russia dated March 24, 2016 N 03-11-11/16418:

“if an individual entrepreneur who does not make payments and other remuneration to individuals pays insurance premiums in a fixed amount for 2015, calculated on an amount of income exceeding 300,000 rubles in March 2016, then this fixed payment should be taken into account when calculating the tax, paid in connection with the application of the simplified taxation system for the reporting (tax) period of 2016 "

In the example considered, during the year only insurance premiums were paid and credited, which are calculated based on income up to 300 thousand rubles. Contributions to the Pension Fund of 1% are recommended for payment either around December 31 or next year.

Many experts consider it acceptable to pay 1% contributions to the Pension Fund during the year and count them in the same manner throughout the year. If you follow this path, then, for example, at the end of the six months (until June 30), you should pay an additional 2,000 rubles of insurance contributions to the Pension Fund of Russia1% ((500 thousand - 300 thousand) * 1%). The author sees in this approach the risk that the Tax Code of the Russian Federation does not have a direct rule on the offset of contributions to the Pension Fund 1% during the year. Also, I have not come across any explanations from the Ministry of Finance of the Russian Federation on this issue.

Notes

1) expenses for payment in accordance with the legislation of the Russian Federation of temporary disability benefits (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, according to agreements with employers in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with maternity" (para. 2 clause 3.1 art. 346.21 Tax Code of the Russian Federation)

2) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the relevant type of activity, in favor of employees in the event of their temporary disability (except for industrial accidents and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity.” The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for industrial accidents and occupational diseases) for days of temporary disability of the employee, which is paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (clause 3, clause 3.1, article 346.21 of the Tax Code RF).

3) para. 2 p. 2 art. 432 of the Tax Code of the Russian Federation (from 01/01/2017). Until 01/01/2017 - clause 2 of Art. 16 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund."

4) para. 2 p. 2 art. 432 of the Tax Code of the Russian Federation. Until 2018, the deadline for paying insurance premiums was set as April 1. Federal Law No. 335-FZ dated November 27, 2017 changed this deadline to July 1 (clause 79 of Article 2 of the Law)

The amount of insurance premiums established for payers of insurance premiums who do not make payments and other remuneration to individuals (individual entrepreneurs, lawyers, notaries engaged in private practice, and other persons engaged in private practice in accordance with the legislation of the Russian Federation).

Individual entrepreneurs using the simplified tax system must pay insurance premiums for themselves and for their employees, if any. In 2017, a new article appeared in the Tax Code, which transfers control over contributions to the Federal Tax Service. Consequently, you now need to pay contributions directly to the tax office under the new BCC. The only exception was the payment for injuries; as before, we pay it to the social insurance fund. Contributions “for yourself” must be paid, even if you did not conduct business or suffered losses; the very fact of registering you as an individual entrepreneur obliges you to pay.

Payment period

The deadlines for paying contributions are strictly regulated. The individual entrepreneur is responsible for non-compliance.

• Individual entrepreneurs without employees pay insurance premiums for themselves in a fixed amount for the year until December 31 of the current year, and for income exceeding 300,000 rubles, 1% - no later than April 1 of the year following the expired billing period (clause 2 of Art. 432 Tax Code of the Russian Federation);
• For individual entrepreneurs with staff - until the 15th day of the month following the month of payment of income to the employee.

If an individual entrepreneur makes advance payments on contributions during the year, then this can be done at least every month, there is no specific date, but as an individual entrepreneur on the simplified tax system with the taxable object “Income”, it is beneficial to pay the amount of contributions before the end of the quarter. We'll talk about this later.

How to pay?

To pay the fees, you will need to generate a receipt for payment to the bank. This can be done through the tax service website.

1. You need to go to the official website of the tax service;
2. Select the “Pay taxes” section;
3. Click on the button to create a payment order for an individual entrepreneur;
4. In the form that appears, select “IP”;
5. Mark “Payment document”;
6. Fill in the KBK, the remaining lines will be filled in by the system automatically, if you do not know the KBK, then first select the tax group and name of the payment, then, if necessary, specify the type of payment;
7. Next, fill in your residential address;
8. In the payment details, select the payer status as an individual entrepreneur;
9. We put “TP”, which means payment for the current period, if you make the main payment;
10. Select the period for which you pay MS funds with monthly payments.
11. Enter the amount;
12. Indicate your first name, middle name and last name;
13. Fill in the TIN;
14. Place a check next to your place of residence (this means that the address of residence and the location of the taxable object are the same);
15. Select the payment method (cash - in this case the system will generate a receipt for you, which you will print and submit to the bank, non-cash - payment will be made from the tax service website through a partner bank).

Important! You can only pay with a card issued in your name, so that the tax office can see who the payment came from; if you indicate someone else’s card, the system will not miss the payment.

Individual entrepreneur on the simplified tax system without employees

An individual entrepreneur who does not have employees pays contributions only for himself in a fixed amount.

The minimum wage in 2017 is 7,500 rubles. The amount of the fixed payment depends on the size of the minimum wage. You need to pay 5.1% of the product of the minimum wage amount and the months worked to the compulsory medical insurance fund, so we calculate using the example of a full year worked: (7,500 × 12) × 5.1% = 4,590 this amount must be paid for the year.

The amount of fixed insurance premiums can be calculated using the formula:

Pension insurance contributions = minimum wage × tariff × number of months.

If the annual income exceeds 300 thousand rubles, then you need to pay another 1% of the excess amount. It turns out that in 2017 the fixed amount of individual entrepreneurs’ pension insurance contributions was 23,400 = 7,500 × 26% × 12 months.

So, for a year of fixed insurance premiums, you need to pay the tax office in the amount of 27,990 rubles plus 1% of the excess amount.

The formula for calculation will be as follows:

Minimum wage × Tariff × number of months + 1% (Actual income – 300,000).

In the Compulsory Medical Insurance Fund, insurance premiums for excess income are 300,000 rubles. 1% is not paid.

There is a maximum limit for insurance premiums established by the state; it is equal to the amount of 187,200 rubles. If, according to your calculations, you should pay more, then you will not have to do this. This level of insurance premiums depends on the minimum wage.

Let's look at an example:

The individual entrepreneur’s income for the year was 500,000 rubles, then 23,400 + 1% (500,000 - 300,000) = 23,400 + 2,000 = 25,400 must be paid. 23,400 must be paid by the end of the year, and 2,000 must be paid before April 1 of the year following the reporting year.

I wrote above that for a year an individual entrepreneur must pay contributions of 23,400 rubles for pension insurance and 4,590 for compulsory medical insurance, so in the examples below we will use these amounts for calculation.

Let's look at another example:

The individual entrepreneur registered on July 25, 2017, we will calculate the amount of insurance premiums. The profit of the individual entrepreneur amounted to 700,000 rubles.

For compulsory health insurance: (4,590 ÷ 12 × 5) + (382.5 ÷ 31 × 7) = 1,912.5 + 86.37 = 1,998.87, where 4,590 is the annual contribution amount, 382.5 is the amount of contributions to month, 5 are for the months from August to December, and 7 are the days of July.

By analogy, we calculate for pension contributions: (23,400 ÷ 12 × 5) + (1,950 ÷ 31 × 7) + 1% (700,000 - 300,000) = 9,750 + 440.32 + 4,000 = 14,190.32.

The total contributions to be paid will be in the amount of 16,189.19 rubles.

Individual entrepreneur on the simplified tax system with employees

An individual entrepreneur who has employees must pay 30% of their income (wages, bonuses) to the Pension Fund for them every month. For employees who work under the GPC, you do not have to deduct 2.9% to the Social Insurance Fund, and then you will deduct 27.1%.

Let's look at an example:

The individual entrepreneur has 3 hired employees, 2 of them work under a GPC contract with a fixed payment of 15,000 and one under an employment contract with a payment of 20,000 rubles. All employees worked for a full year. Profit for the year amounted to 600 thousand rubles.

Contributions of the individual entrepreneur himself are 23,400, because income exceeded 300,000, then 1% (600,000 - 300,000) = 3,000, a total of 26,400 the individual entrepreneur will pay for pension insurance. The fixed contribution to compulsory medical insurance for the year is 4590.

Employee contributions

15,000 × 12 × 27.1% × 2 = 97,560 for employees at GPC.

20,000 × 12 × 30% = 72,000 per employee under an employment contract.

In total, the entrepreneur will pay contributions for the year in the amount of: 23,400 + 3,000 + 4,590 + 97,560 + 72,000 = 200,550 rubles.

Reduction of tax on the amount of insurance premiums

If an entrepreneur has chosen the object of taxation “Income”, then he has the right to reduce the tax by the amount of insurance premiums. When the object of taxation is “Income minus expenses,” insurance premiums reduce the tax base for calculating the payment.

If an individual entrepreneur does not have employees, then the tax amount can be reduced by 100% of contributions, but if there are employees, then only by 50%, but this is exclusively for individual entrepreneurs who work on the simplified tax system at a rate of 6% on income. In order to reduce the tax on the amount of insurance premiums, it is advantageous to pay the premiums quarterly until the last day of the quarter, because the tax can be reduced in the period when the premium is paid.

“STS reduction for insurance premiums 2016”- such a search request can come from an entrepreneur or organization that uses a simplification. And this is not surprising, because calculus insurance premiums under the simplified tax system and their consideration when determining the tax base have their own characteristics, the key of which are given in this article.

Do simplifiers need to pay fees?

As you know, the state replenishes the treasury with insurance premiums for the following purposes:

• pension insurance (mandatory);
• mandatory provision of medical care;
• social insurance (for example, sick leave benefits or maternity pay, as well as payments in case of injury during the performance of work duties).

Payment of insurance premiums is the responsibility of:

• for organizations and individual entrepreneurs who make payments to individuals (both full-time employees and those working under a contract);
• for entrepreneurs, as well as persons engaged in legal and notary practice, without hired personnel, which does not relieve them of the obligation to pay fees for themselves.

This means that the obligation to calculate and pay insurance amounts extends to organizations and entrepreneurs who use the simplified tax system in their activities.

What are the features of calculating contributions for simplifiers?

For payers on simplified tax system insurance premiums in 2016 are calculated in the general manner, i.e. the base for calculation is payments in favor of the employees listed in Art. 7 of the Law “On Insurance Contributions...” dated July 24, 2009 No. 212-FZ.

However, there are certain advantages for them in terms of calculation, which include the possibility of using preferential rates introduced specifically for simplifiers. For example, the general tariff for paying insurance premiums to the Pension Fund is 22%, and for some simplifiers the rate is 20%. At the same time, in terms of the Social Insurance Fund and the Compulsory Medical Insurance Fund, rates are generally zero. That is, the total insurance rate for simplified beneficiaries is 20%. Compared to the regular tariff of 30%, this is a significant saving.

IMPORTANT! The preferential tariff schedule is given in Part 3.4 of Art. 58 of Law No. 212-FZ. To apply a reduced rate, the payer must provide the regulatory authorities with a document notifying the use of the simplified tax system and a document confirming the right to such a tariff.

However, preferential rates can only be applied by simplifiers who meet the requirements specified in the law. Such requirements include the following:

• If an entrepreneur combines taxation regimes (for example, imputation and simplified taxation), then it is important that the main share of revenue comes from activities under the simplified regime. In numbers, this ratio should be about 70% of total revenue.
• The law defines the types of activities within which reduced insurance premium rates can be applied. This includes, for example, the production of food and furniture, construction and tailoring services, some social services (educational, healthcare), the production of leather goods, and work with wood.

It should be remembered that simplifiers may lose the right to apply reduced tariffs. This occurs under the following circumstances:

• An organization or entrepreneur can no longer apply the simplified system due to non-compliance with restrictions (for example, the number of employees has exceeded the maximum permissible value).
• The actual activity no longer corresponds to the declared type of activity within which it is permissible to apply preferential rates.

NOTE! Is it necessary to consider underpaid amounts as arrears and accrue penalties if, by the end of the reporting period (year), the actual type of activity no longer corresponds to the declared one? This question is answered by letter from the Ministry of Labor of Russia dated July 5, 2013 No. 17-3/1084: the underpaid amount must be restored and transferred to the funds, but the amount should not be defined as arrears, and accordingly, there is no need to calculate penalties.

What are the features of reducing the simplified tax system on the amount of insurance premiums?

As mentioned above, subject to the described requirements for the payer to USN insurance premiums may be paid in accordance with the preferential tariff schedule. In addition, the legislation provides for another preference for business - an entrepreneur or organization can reduce their tax liability by the amount of insurance premiums paid (Chapter 26.2 of the Tax Code of the Russian Federation). Reducing the obligation occurs in different ways, depending on the type of simplification:

• when calculating tax on the “income” object, the amount of insurance premiums must be deducted directly from the tax;
• if the tax is calculated on the basis of “income minus expenses”, insurance premiums must be included in the expenditure portion when determining the taxable base.

When applying a system where only “income” is selected as the tax base, you need to remember the following features:

• The tax liability can be reduced only by insurance premiums for compulsory pensions, health insurance, social benefits for sick leave (temporary disability, maternity) and in case of injuries and illnesses associated with production activities.
• Insurance premiums must be paid in the reporting period for which the single tax was calculated. That is, if it is necessary to pay the advance portion of the single tax for the 1st quarter, then it is impossible to reduce the tax by the amount of insurance premiums paid in April, although accrued for March. This part of the contributions will go towards reducing the advance payment for the six months.
• The tax cannot be reduced by the amount of overpayments when fulfilling obligations to pay insurance premiums.
• The tax can be reduced only by the amount of insurance premiums calculated during the use of the simplified tax system. For example: an organization switched to the simplified tax system in January 2016 and in January paid insurance premiums from payments accrued for December 2015, i.e., while still on the simplified tax system. In this case, the single tax cannot be reduced by the amount of December contributions paid in January.
• The tax can be reduced by no more than 50%, despite the fact that the amount of insurance payments may be more than half of the calculated tax liability. Thus, to find out by what maximum amount you can reduce your tax liability, you need to divide the tax amount in half.

IMPORTANT! This rule does not apply to individual entrepreneurs without employees. They can reduce the simplified tax system by the amount of fixed insurance payments to the Pension Fund and the amount of payment calculated when the income received exceeds 300,000 rubles, regardless of the restrictions, in full.

When are insurance payments accepted to reduce the tax or tax base?

Regardless of which object is selected for calculating tax, when using the simplified tax system, contributions must be taken into account in expenses or applied as a tax reduction when they were transferred in fact and in the amount of the amounts actually transferred. You need to understand that payments must be transferred no later than the end of the calendar reporting year. If the transfer of payments is postponed to the beginning of the next period, then for the purpose of calculating the simplified tax system (advance payment), the amount of such transfer can only be taken into account during the period of transfer of funds to extra-budgetary funds.

Thus, if contributions for 2015 were transferred in January 2016, then for the purpose of calculating the single tax, these amounts cannot be taken into account in expenses or in tax reduction. They will be taken into account when calculating tax for 2016 (for the advance payment for the 1st quarter).

Let's consider the situation regarding the part of the contribution to the Pension Fund, equal to 1% of the excess income over 300,000 rubles. (the so-called additional contribution). This payment is made by self-employed persons. The amount of such payment reduces the tax or tax base of the period in which it was made. Payment of the additional contribution may be scheduled for the 1st quarter of the year following the year in which the excess income occurred (i.e., it amounted to more than RUB 300,000). Then, accordingly, the decrease will concern the advance payment or the base for the 1st quarter.

Entrepreneurs using the simplified tax system are payers of insurance premiums, since even if they do not have hired personnel, they remain obligated to pay contributions to the Pension Fund in a fixed amount for themselves.

For some categories of simplifiers, preferential rates apply for calculating insurance premiums.

The single tax on the simplified tax system can be reduced by the amount of insurance payments, and in systems with different objects of taxation, different approaches to accounting for contributions in determining the tax apply.

For the simplified tax system “income” there are a number of features that need to be remembered when calculating the single tax. For example, the tax can be reduced by no more than 50% if contributions are calculated on employee benefits and the contributions must be paid in the same period for which the tax is assessed. For individual entrepreneurs without employees, the 50% limit does not apply - he can reduce the tax by the entire amount of contributions transferred to the Pension Fund.

Instructions

Every month the employer is required to make contributions to the pension and social insurance of its employees. It is on these amounts that tax is applied to the simplified tax system. These contributions should not be confused with income tax (personal income tax 13%), which the employer transfers at the expense of the employee. In contrast, the employer pays employee insurance premiums out of his own pocket.

The tax reduction includes the amounts of contributions for pension (they generally amount to 22% of salary), medical (5.1%), social insurance in connection with illness, maternity and injuries (2.9%). You can also take into account the amounts of sickness benefits that were paid to employees at the expense of the employer. Finally, the last category of expenses for which the payment is reduced is voluntary contributions for employee insurance.

In order for a company or individual entrepreneur to have the opportunity to reduce tax, all insurance premiums must be paid in the billing period. This can be a quarter when making advance payments, or a year when paying an annual single tax. If, for example, insurance premiums for March were paid in April, then the advance payment for the single tax for the first quarter cannot be reduced by them.

In this case, the advance payment (tax) cannot be reduced by more than 50%. Those. even if the amount of tax to be paid is less than the total amount of contributions paid, then half of the accrued tax will still have to be paid. For example, the single tax of the simplified tax system amounted to 150 thousand rubles, contributions to extra-budgetary funds - 300 thousand rubles. The tax can be reduced only by 50%, up to 75 thousand rubles.

Individual entrepreneurs who do not have hired employees have unlimited opportunities to reduce taxes. Such entrepreneurs can reduce the calculated tax of the simplified tax system or the advance payment by 100% by paid insurance premiums in a fixed amount. This means that if the tax turns out to be more than the deduction, you will need to pay the difference to the tax office, and if it is less, then you do not need to pay anything. For the first quarter, the tax can be reduced only for payments paid for yourself in the amount of 1/4 of the established amount, for the second - in the amount of 1/2 of the amount, for the third - 3/4 of the amount and, finally, the entire amount for the year. In 2014, the amount of fixed contributions to the Pension Fund will be 20,727.53 rubles. At the same time, if an entrepreneur pays voluntary contributions to the Social Insurance Fund or the Pension Fund, he will not be able to take these payments into account.

note

The possibility of reducing the tax on contributions is provided for individual entrepreneurs and companies that use the simplified tax system with the object “income” (6%) in their activities. But those who use the simplified tax system “income minus expenses” do not have such privileges. But they can take insurance premiums into account as expenses when determining the taxable base.

Helpful advice

In order to avoid overpayment of taxes, it is necessary to have time to pay insurance premiums during the reporting period. It is not worth making contributions in advance, since they will still not be able to reduce the tax.

The law allows entrepreneurs using the simplified taxation system to reduce taxes paid to the budget by the amount of their fixed contributions to extra-budgetary funds. A prerequisite for this is that you must make contributions in the same quarter for which you pay advance tax payments. The second limitation is that the tax amount can be reduced by no more than half.

You will need

• - the amount of social contributions that you paid for the quarter;
• - the amount of tax payable for the same quarter;
• - calculator.

Instructions

The total amount of mandatory social contributions in 2011 is about 16 thousand rubles. Thus, with quarterly payment, you must make a payment in each quarter, on average 4 thousand rubles. You have the right to pay more or less. The law contains only two restrictions regarding contributions to extra-budgetary funds: the amount that you are required to pay to each of the funds for the year, regardless of your income, and the deadline by which it must be paid in full - December 31. You can pay contributions to the Pension and other funds either by transfer from an individual entrepreneur or any other person, or from Sberbank.

The amount by which you are entitled to reduce your tax payments directly depends on the amount of tax that you must transfer to. For example, if your tax for a quarter was 8 thousand rubles, and you paid 4 thousand rubles to extra-budgetary funds this quarter, you can reduce the tax amount exactly by half - by 4 thousand rubles. Accordingly, you transfer 4 thousand rubles to the budget instead of 8 thousand rubles as tax.

For comparison, it is worth considering the option when deductions are less than half of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but must transfer 9 thousand rubles to the budget in the form of a single tax due to the use of a simplified taxation system. In this case, you deduct all your contributions to extra-budgetary funds from the payment amount. Thus, if you paid 4 thousand rubles there, the budget should receive 5 thousand rubles as tax from you.

Another option is when your contributions to the budget exceed 50% of the tax amount. For example, you paid the same 4 thousand rubles to extra-budgetary funds, but at the end of the quarter your tax bill increased by 6 thousand rubles. In this case, simply divide the tax amount by two. And it turns out that you owe 3 thousand rubles to transfer the budget with the specified input.

When filling out your tax return, do not forget to include all your insurance contributions to non-budgetary funds quarterly. In practice, most people use various electronic services or specialized computer programs to generate a declaration, which only need to be filled in with all the necessary information, including social contributions. Then the program or system will calculate everything itself, and at the end you will receive a declaration reflecting all the tax reductions to which you are entitled.

Video on the topic

note

If you file a zero return, your tax is zero regardless, so there is simply nothing to reduce. But this does not free you from the obligation to make social contributions: until the termination of business activity has been registered, you will have to make insurance contributions.

Sources:

• how to reduce insurance premiums

Enterprises and individual entrepreneurs who calculate taxes using a simplified system and pay them to the budget can minimize the tax burden. To do this, you need to use the methods provided for by the Tax Code of the Russian Federation: offset of overpayments, accounting for losses of past periods, as well as other methods that will be discussed below.

As you know, from January 1, 2017, the administration of most insurance premiums was transferred to the Federal Tax Service. How can accountants live in the new reality? What to remember, what to pay attention to so as not to make mistakes? BUKH.1S answered questions Lyubov Kotova, actual state councilor of the Russian Federation, 3rd class.

Lyubov Alekseevna, it turns out that everything new is well forgotten old? After all, there was already a single social tax, which was handled by the tax service.

There was, of course, but current insurance premiums are not unified social tax. Although this is a fiscal payment, they still have a certain element of repayment. It is no coincidence that a separate chapter 34 appeared in the Tax Code of the Russian Federation, dedicated specifically to contributions.

Let's remind you exactly what contributions the Federal Tax Service is now responsible for.

Insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, and compulsory medical insurance were transferred to the Federal Tax Service.

What's left for the funds?

The Social Insurance Fund continues to fully administer insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. This type fully meets all insurance criteria: there are discounts and tariff surcharges, depending on injuries at work. And 4-FSS reports must still be submitted to the FSS, albeit in a modified form. Order No. 381 of the Social Insurance Fund dated September 26, 2016 approved its new form, which is nothing more than the second section (on injuries) from the old form.

What relations now connect payers, the Federal Tax Service and the Pension Fund of Russia?

A new form of reporting to the tax office called “calculation of insurance premiums” was approved by order of the Federal Tax Service dated October 10, 2016 No. ММВ-6-11/551@. In terms of the composition of the information, it is very similar to forms 4-FSS and RSV-1, RSV-2, RV-3 (in total) that are well known to payers. From this year, it is no longer necessary to indicate the amount of contributions paid. Reporting is presented only on accruals. Tax authorities will see the payment on the taxpayer’s personal account card (KRA), and within the framework of the SMEV they will independently upload statements (payment data) to the funds.

The reporting periods are the same - quarter, half-year, 9 months, year. If previously there were two deadlines for submitting reports - for those who submit them on paper and for those who submit them electronically, then from January 1, 2017 there is no such rule in the Tax Code. Now the deadline for submitting reports is the same for all employers - no later than the 30th day of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). The deadline is postponed if it falls on a weekend.

Two forms of reporting must be submitted to the Pension Fund. As before, monthly - form SZV-M, information about the personal data of the insured persons. It must indicate the full name of the insured, his SNILS and, if any, TIN (the latter is a desirable, but not mandatory, detail). Since 2017, the deadline for providing SZV-M has changed. It has been shifted by five days - now it occurs not on the 10th, but on the 15th of the month following the reporting one.

For unreliable data, a fine is imposed: 500 rubles. for each insured person. Therefore, you should carefully compare the spelling of the full name in the insured person’s passport and in the SZV-M. Natalya or Natalia, Soloviev or Soloviev. All the little things matter. And if the data in the SNILS card does not correspond to the passport, then such SNILS must be replaced. The number will remain, but the information must be corrected.

The second reporting for the Pension Fund is data on the length of service of insured persons. According to Law No. 27-FZ on accounting, this information is presented once a year, based on the results of the billing period. The first billing period under the new legislation is 2017, so such information about the length of service of employees must be submitted no later than March 1, 2018.

Thus, data on length of service, which was previously included in the RSV-1, is removed from reporting to the tax authority. And the information that was previously submitted quarterly will now need to be submitted once a year. But data on length of service for 2016 is still indicated as part of the RSV-1 for the past 2016 when submitting it to the Pension Fund.

It is clear that a new relationship began in 2017. But there are reports for previous periods, plus some have arrears in contributions, while others, on the contrary, have overpayments. How and with whom to deal with these issues?

Articles 20 and 23 of Law No. 250-FZ of July 3, 2016, which regulated these innovations, state that all updated calculations for old periods, including 2016, are submitted to the fund authorities within the time limits established by Law No. 212-FZ. Plus, funds can conduct on-site audits of reporting for the three years preceding 2017.

As for arrears - according to Art. 4 of Law No. 243-FZ of July 3, 2016, the tax authorities will collect arrears of contributions already in 2017, but starting with the collection measure, which follows the measure applied by the Pension Fund authorities. Since 2017, the funds themselves no longer have the right to collect arrears.

It should be noted that the Federal Tax Service has much more possibilities for collection (including seizure of the account), so I would advise you to pay off the arrears right now, while the funds have not yet finished transmitting data for 2016 to the tax service.

And finally, overpayments and offsets. An application for a refund of overpaid contributions should be addressed to the funds (Article 21 of Law No. 250-FZ of July 3, 2016). The fund conducts a reconciliation, makes a decision on the return and sends it to the tax authorities. Technically, it is the Federal Tax Service that will return the amount to the payer’s account through the treasury. If you want to offset past payments against new payments, already at the Federal Tax Service KBK, then you need to submit an application to the tax service.

In what cases is contribution reporting considered unsubmitted?

Yes, a novelty has appeared in the Tax Code regarding the situation when reporting on insurance premiums is considered unsubmitted (clause 7 of Article 431).

The first case refers to a situation where the amount of data on accrued contributions to compulsory health insurance for each insured person for each of the last three months of the billing (reporting) period will not coincide with the same data for the organization as a whole based on the base for calculating contributions to compulsory health insurance, not exceeding the maximum base value (876,000 rubles in 2017). If the control ratios do not converge, the reporting is considered not submitted. The second reason why the program will not accept reporting is unreliable personal data of the insured persons - full name, SNILS, INN. However, an additional 5 days will be given for correction.

It is expected that by the end of March, a pre-verification program will be posted on the Federal Tax Service website nalog.ru, which will allow payers to independently check for inconsistencies in the reporting form.

Attention! New BCCs for payment of insurance premiums are specified in Order of the Ministry of Finance No. 230-N dated December 7, 2016. Even for past periods, you now need to pay contributions to new BCCs, already to the tax authority. Contributions are still calculated in rubles and kopecks, and are not rounded to the nearest ruble. The deadline for paying contributions, as before, was no later than the 15th day of the month following the month in which payments were accrued.

The reporting contains sections that relate to payers' expenses for payment of benefits for temporary disability and in connection with maternity. Who and how now checks these expenses?

Today, most payers use offset mechanisms for paying contributions to compulsory social insurance in case of temporary disability and in connection with maternity. Although a pilot project is already being carried out in 20 regions of the Russian Federation - direct payments. This means that payers do not deduct expenses when paying contributions, but pay contributions “in full ruble”, as in the Pension Fund and the Compulsory Medical Insurance Fund. And the FSS is directly responsible for paying expenses, which transfers funds to pay for sick leave to the bank accounts of the insured persons. The employer only provides the Social Insurance Fund, along with the sick leave, with a register of employees’ personal data - their length of service, earnings, etc. Sick leave is paid within ten days after the registers are provided (except for the first three days, which are still paid by the employer). Accordingly, in those regions where pilot projects are taking place, expense reporting sections are not completed.

As for checking the correctness of expenses, then, according to Art. 431 of the Tax Code of the Russian Federation, it is checked by the FSS. Tax authorities “upload” the information from these sections of reporting to the Social Insurance Fund, they check it and then inform the tax authorities whether they accepted or did not accept the expenses for offset. If the expenses are not accepted, then the tax authorities make a request for additional contributions. If you want to challenge the requirement, then you will challenge precisely the requirement of the tax office (which, in turn, will involve the Social Insurance Fund to resolve the issue). The mechanism will presumably remain in place for three years.

Is it possible now, as before, to apply to the Social Insurance Fund in the middle of the billing period for the allocation of funds to pay for sick leave?

Can. The list of documents that in this case must be submitted to the Social Insurance Fund was approved by order of the Ministry of Labor of the Russian Federation No. 585-N dated October 28, 2016. This is a very familiar list of documents; it was previously approved by Order of the Ministry of Health No. 951-N. Only now, instead of interim reporting, a so-called calculation certificate will be submitted to the fund.

The calculation certificate indicates some of the information that payers then report to the tax authorities. Subsequently, when submitting reports to the Federal Tax Service, the payer in the “reimbursed” line indicates the amounts that the FSS actually reimbursed him. By that time, the tax authority will have already been informed about these amounts directly by the Fund.

What other differences are there between the expired Law No. 212-FZ and the new Chapter 34 of the Tax Code?

In fact, in Chapter 34 of the Tax Code of the Russian Federation, most of the provisions of Law No. 212-FZ are preserved. The object and base are the same. There remain two maximum amounts of the tax base (for the Pension Fund and the Social Insurance Fund), the value of which for 2017 is determined by Decree of the Government of the Russian Federation No. 1255 of November 29, 2016.

There is a difference in the amounts of daily allowance, which are not subject to insurance premiums (Article 422 of the Tax Code). Now, in this matter, a procedure has been established similar to that which applies when assessing personal income tax. The non-contributory daily allowance is 700 rubles. on business trips in Russia and 2500 rubles. on business trips abroad. If previously a local act of a company could establish an increased non-taxation threshold, now this norm has been abolished.

Plus, there is an important detail regarding the procedure for applying reduced rates of insurance contributions by payers of the simplified tax system who operate in the industrial or social spheres: 20% in the Pension Fund of the Russian Federation, zero rate on contributions to the Social Insurance Fund and the Compulsory Medical Insurance Fund. Previously, a condition was in effect - in addition to the simplified tax system, it was necessary to have at least 70% of the organization’s income from the sale of goods (works, services) in the implementation of the main type of activity in the total income. Now, Article 427 of the Tax Code of the Russian Federation has an additional condition - the total income of an enterprise cannot exceed 79 million rubles per year.

Where should separate divisions of companies now pay contributions?

In Art. 431 of the Tax Code of the Russian Federation, the approach remains the same. If a branch or separate division is authorized by the parent organization to accrue payments in favor of employees and, accordingly, pay insurance premiums, then the branch or OP pays contributions at its location. But if an organization (even if it has a large branch network) decides on centralized payment of contributions and payments in favor of employees, then all contributions are paid at the location of the head office. By the way, there is no need to confuse the submission of reporting on contributions with Form 6-NDFL, which is submitted at the location of the OP, that is, workplaces.

According to Art. 23 of the Tax Code of the Russian Federation, the parent organization must notify the Federal Tax Service of vesting its branches with the authority to charge and pay contributions (or deprive them of this authority). Now, when the Pension Fund of the Russian Federation transmits data to the Federal Tax Service, this information is transmitted automatically. But if the decision regarding branches was made after January 1, 2017, you need to notify the Federal Tax Service yourself.