UTII, or imputation, as it is popularly called, is used by entrepreneurs as a convenient way to pay taxes with just one single payment. Instead of paying VAT, income and property taxes, an individual entrepreneur makes one single payment pre-established for his type of activity four times a year.
However, not a single type of taxation for individual entrepreneurs cancels mandatory insurance and pension payments, both for the individual entrepreneur himself and for his employees. At the same time, UTII has its own system for calculating payments to the Pension Fund, which differs from others. The entrepreneur's quarterly payment to UTII already includes VAT, personal income tax and property tax.
Formula for calculating 1% payment to the Pension Fund
How to calculate taxes on income over 300,000 rubles
Since individual entrepreneurs on UTII must pay a fixed tax, the Tax Code of the Russian Federation does not oblige them to record real income, confirm it with documents, provide this data in the declaration, have cash register equipment if retail sales are not carried out, etc.
When an entrepreneur’s revenue exceeds 300 thousand rubles*, insurance and pension contributions are added to the list of tax fees. Moreover, this applies not only to entrepreneurs on UTII, but also on the simplified tax system and everyone else. A contribution of 1 percent to the Pension Fund for individual entrepreneurs is added to the main contribution (in 2020 - 29,354 rubles) if the individual entrepreneur’s 2020 income exceeds 300,000 thousand.
How do you know if your income exceeds this amount? Entrepreneurs receive imputed income on UTII, on which taxation is calculated once a quarter. That is, for example, an individual entrepreneur has a point of sale of socks. The tax authorities calculated his imputed income to be 70 thousand rubles. per quarter. He will pay taxes on this money. At the same time, if you calculate the annual imputed income, you get 70 thousand rubles. x for 4 quarters = 280 thousand rubles. In this case, 1% is not paid to the Pension Fund. If the amount of income for four quarters exceeds 300 thousand rubles, the tax is paid.
On UTII
How to calculate income over 300,000 individual entrepreneurs on UTII and patent? Everything is simple here: the calculation of 1% in the Pension Fund for individual entrepreneurs on UTII and PSN occurs according to the general formula.
Imputed quarterly income is multiplied by four quarters. This results in annual income. Annual income minus 300 thousand rubles. gives the amount that is subject to additional taxation. Now it is multiplied by 1%, and the amount to be paid is obtained.
For greater clarity, you can take a calculator and calculate using an example. Let's say the imputed income is 100 thousand rubles. Multiplying it by four quarters, we get 400 thousand rubles. From 400 thousand rubles. subtract 300 thousand rubles, you get 100 thousand rubles, subject to the law of 1%. Multiplying 100 thousand rubles. by 1%, it will be 1000 rubles. additional tax.
Note! For those who for some reason have forgotten or do not know the amount of their imputed income, you can see it in the UTII declaration in line No. 100. You can also calculate it yourself.
Scheme for calculating imputed income for UTII
With simplified tax system
About the same picture with an excess of 300,000 rubles. for individual entrepreneurs on the simplified tax system. According to the simplified system, payment is subject to 6% of income or 15% of net income (“Income minus Expenses”). How to calculate the income of an individual entrepreneur over 300,000 in a simplified manner? The same formula applies here as for UTII.
Let’s say an entrepreneur earned 1 million rubles in a year. without deducting expenses. In the case of taxation under the 6% system, the entrepreneur subtracts 300 thousand rubles from income, in the example this is 1 million rubles, and multiplies this amount by 1%. It turns out (1,000,000 rubles - 300,000 rubles) x 1% = 7,000 rubles, which the entrepreneur will transfer to the Pension Fund account.
Important! If an individual entrepreneur makes payments using the simplified “Income minus Expenses” method, then first expenses are subtracted from the total income and 300,000 is subtracted from this amount and multiplied by 1%. If this amount is less than 300,000, then no additional tax is paid.
Tax regimes and insurance premiums
The owner of an individual entrepreneur is obliged to pay certain contributions to the pension fund and the compulsory health insurance fund.
For the MHIF, the calculation formula will look like this:
Minimum wage * 5.1% * 12
12 – in this case this is the number of months.
At the moment, the minimum wage level is 7,500. Therefore, according to the formula, it turns out that an entrepreneur will pay 4,773.6 rubles for himself this year.
To calculate the payment to the pension fund, you need to use the formula:
Minimum wage * 26% * 12 + 1% of the amount of income after 300 thousand rubles.
Accordingly, it turns out that this year the entrepreneur will pay 24,366 rubles to the Pension Fund of Russia + 1% on top if he earns more than 300 thousand.
At the moment, it is possible for an entrepreneur to choose from several possible tax calculation modes. And each of them will have its own scheme for calculating insurance payments to the funds (Article 14, Part 8, 212-FZ).
For OSNO, absolutely all income over 300 thousand rubles is taken into account, from which personal income tax will be paid (Article 227 of the Tax Code of the Russian Federation). And according to Article 346.5, you can understand what income will be taken into account when calculating contributions.
The same regulations will apply to the Unified Agricultural Tax Income is determined by Article 346.5 of the Tax Code of the Russian Federation.
For the simplified tax system . All income from the sale of products, services, as well as profits of a different nature are added up. And only cumulative ones under Article 346.15, without taking into account any expenses.
For UTII . In this case, it is the imputed income under Article 346.29 of the Tax Code of the Russian Federation that is taken.
For PSN . Article 346.47 of the Tax Code of the Russian Federation regulates the accounting of only potential income, which is implied by the terms of your purchased patent. And it makes no difference what this profit will actually be. That is, if for a specific patent a potential income of 1 million rubles is established, but in fact the entrepreneur earns 1.2 million, then the contribution calculation scheme will still look like this:
24,336 + 1% (1,000,000 – 300,000) = 31,336 rubles.
If there is no talk of income, or it is simply less than three hundred thousand rubles, you will still need to pay a fixed contribution.
Payment of insurance premiums when exceeding 300 thousand rubles.
Individual entrepreneur property tax - how and when it is paid
The same story applies to compulsory health insurance contributions, which, like pensions, are paid by every entrepreneur, regardless of the taxation system. The calculation algorithm will be absolutely the same. 300,000 is subtracted from the amount of annual income, and the resulting value is multiplied by 1%.
Important! The law provides for the maximum possible amount of payment of a one percent tax. For any tax regime, the amount of 1% tax cannot exceed RUB 234,832. If, according to calculations, the amount is greater, then the individual entrepreneur pays only the maximum established amount.
Fixed payments for individual entrepreneurs and a maximum rate of 1% for 2019-2020.
Contributions to pension and health insurance in 2020
Let us recall that fixed contributions for compulsory pension insurance until 2020 were calculated using the following formula:
Minimum wage at the beginning of the year X Insurance premium rate (26%) X 12.
Starting from 2020, the Russian government decided to increase the minimum wage to the subsistence level and set the minimum wage from January 1, 2020 at 9,489 rubles. With such a minimum wage, fixed contributions calculated according to the previous rules (Article 430 of the Tax Code of the Russian Federation) should have increased significantly. In order not to radically increase the tax burden on entrepreneurs, the country's leadership determined that:
From 2020, fixed contributions are no longer tied to the minimum wage set on January 1. The decision of the Government of the Russian Federation established not a calculated, but a strictly fixed amount for the payment of mandatory pension insurance contributions in 2020 - 29,354 rubles, in 2020 - 32,448 rubles.
In addition, until July 1, 2020, for 2020, individual entrepreneurs whose annual income exceeded 300,000 rubles had to pay 1% of the excess amount. For 2020, the deadline for paying the additional pension insurance contribution for 2020 remains the same - until July 1, 2020.
The deadline for paying 1 percent on pension insurance for 2020 is until July 1, 2020 . They need to be listed in the INFS. Moreover, the contribution can be paid in installments, evenly distributing the financial burden.
BCC for this payment: 182 1 02 02140 06 1110 160.
All current KBK 2020 are published on this page.
For health insurance in 2020, premiums are paid only in a fixed amount. Health insurance premiums for incomes over 300,000 rubles do not need to be calculated and paid.
To pay fixed medical contributions to individual entrepreneurs in 2020, as in the case of pension contributions, it is not necessary to take into account the minimum wage. The government has determined the specific amount of medical contributions. In 2020 it is 6,884 rubles; in 2020 - 8,426 rubles.
Let us remind you that the minimum wage in 2020 is 11,280 rubles; in 2020 - 12,130 rubles . But, as stated above, it does not affect the amount of insurance premiums for the periods 2020 and 2020.
Fixed contributions for 2020
| Recipient of contributions | KBK (2019) | Amount of fixed payments for 2020 |
| Inspectorate of the Federal Tax Service for compulsory pension insurance in a fixed amount | 182 1 0210 160 | 29,354 rubles |
| Inspectorate of the Federal Tax Service for compulsory medical insurance | 182 1 0213 160 | 6,884 rubles |
| Total: 36,238 rubles |
Fixed contributions for 2020
| Recipient of contributions | KBK (2020) | Amount of fixed payments for 2020 |
| Inspectorate of the Federal Tax Service for compulsory pension insurance in a fixed amount | 182 1 0210 160 | 32,448 rubles |
| Inspectorate of the Federal Tax Service for compulsory medical insurance | 182 1 0213 160 | 8,426 rubles |
| Total: 40,874 rubles |
You will find more information about fixed payments for pension and health insurance in 2020 in this material.
Do I need to pay 1% to the Pension Fund?
For individual entrepreneurs, mandatory pension payments with a considerable amount are already provided. In 2020, entrepreneurs will have to contribute 36,238 rubles for themselves, and in 2020 even more, but a contribution of 1% for income over 300,000 is mandatory for all individual entrepreneurs, regardless of the circumstances and type of activity.
UTII for individual entrepreneurs - what is the rate, how to calculate and pay tax
In case of late payment, the individual entrepreneur is charged a penalty, which is 1/300 of the taxable amount for each day of delay. Thus, if the payment is overdue by 30 days, the entrepreneur will pay double.
Important! When paying a one percent tax in 2017, a separate BCC had to be applied. Now you need to pay not together with mandatory pension contributions, but on a separate receipt with the current BCC, which may change when moving to a new financial year, so it is better to check it online on the website of the Federal Tax Service.
Current KBK codes for 2019 for individual entrepreneurs on UTII when paying pension contributions, 1% tax, penalties and fines
UTII contributions for income over 300,000
UTII income over 300,000
The topic of calculating contributions is very painful for individual entrepreneurs in Russia, its roots are in the fact that for many years the state has required mandatory contributions to be paid even to those who did not run a business, for example, were temporarily idle, or who worked “to zero”, or who receive a pension . Out of old habit, the topic evokes sad attention, in particular, when a business on UTII has an income of over 300,000 rubles per year, then how to correctly calculate contributions? After all, it’s not about correctly reporting and paying the state, but about doing it right for the business, because the tax reduction depends on the calculation of contributions. The state has started a game of guessing and remembering the rules with business - and recently it has also complicated them - when the UTII income is over 300,000 rubles, you will not only have to pay, but also prove that expenses over 300,000 rubles are a reason to reduce the amount taxed by one percent for the calculation contributions.
As everyone already knows, when an individual entrepreneur’s income is more than 300,000 rubles per year, he must additionally pay 1 percent over 300,000 under UTII and under the simplified tax system (a patent has its own peculiarities), but what income is subject to this additional contribution and to what limit the amount of contributions will increase during a year? After all, trade turnover can be very large, the excess will be already in the first month, and the amount can, theoretically, become huge.
So, let's start with the very concept of “imputed tax”. Sometimes the eye blurs, the tongue curls, and ordinary words become vaguely incomprehensible. What to do in this case? Choose a synonym. An imputed tax is a tax that has been imputed, or a tax that has been attributed to you. That is, you haven’t earned anything yet, but the state has already determined what income you will have and how much tax it wants to collect from you. So, imputed (assigned to you by the state) income, if you are an individual entrepreneur on UTII, is determined by the formula: basic profitability according to the Tax Code of the Russian Federation * (sum of physical indicators) * adjustment coefficients K1 * K2.
Accordingly, a business on UTII with an income of over 300,000 per year will have to pay 1 percent over 300,000 rubles. But 1 with UTII, if an income of more than 300,000 rubles is not paid from all possible income, legislators nevertheless found the strength to stop - there is a limit on the maximum amount of UTII contributions per year, which are paid when there is an excess of UTII income of 300,000 rubles per year, namely , in 2020 the maximum amount is 187,200 rubles. It is determined by the formula (8 * minimum wage * 12 * 26%).
When calculating UTII tax and contributions, you need to remember that UTII contributions for income over 300,000 rubles can be paid in such a way that the tax will be reduced. At the same time, it is important not to make a mistake, because an individual entrepreneur on UTII can pay insurance premiums over 300,000 whenever he wants, but if they are paid at the end of the year, the amount of contributions paid may exceed the amount of tax reduction allowed by law. And the reduction must be made within one reporting period in which the contributions were paid. The deadline for paying UTII contributions with income over 300,000 rubles. is July 1 of the following year.
Of course, you need to keep in mind that the more contributions you pay in the current quarter, the more you can reduce the amount of tax for the same quarter; this rule, of course, does not apply to everyone - it all depends on the amount of income that exceeded 300 thousand roubles. Well, that is, if in the first quarter of the year an individual entrepreneur received income of more than 300 thousand rubles, and paid in the first quarter the obligatory fixed part of contributions in its full annual amount, then for the first quarter the individual entrepreneur can reduce the tax very much. And in subsequent quarters, the individual entrepreneur will pay only 1% of contributions. Naturally, for many it would be better to do this quarterly in order to reduce the tax on contributions paid each quarter.
In order not to have to worry about independently calculating taxes and business contributions to UTII with income over 300,000, or to be able to check them, you can use the free tax and UTII contribution calculator in the “Contour Elba” web service. The web service is extremely popular and interesting, but for the trivial task of calculating contributions, the time of their payment, calculating tax, the time of payment of UTII tax, and reducing the tax on contributions paid, it is quite enough to use the calculator capabilities of the web service. You can enter the demo version of Elba, but the data is not saved there, it is much better to create an account and, if necessary, return to the numbers again, registration is free, if you wish, you can get a month of work as a gift, as well as a quarter as a gift when you first switch to paid tariff, promotional code 5000, Elba accepts it only in the registration window. Register:
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Payment deadlines
Tax period when closing an individual entrepreneur on UTII - which code to indicate
Misunderstandings often occur. Many individual entrepreneurs, when starting their own business, are not fully familiar with the tax rates imposed on them and the deadlines for their payment, which is why they later receive receipts for payment of huge amounts. To avoid this, you need to pay everything on time. In 2020, payment of tax fees in Russian regions was postponed from the first of April to the first of July, while pension and insurance contributions for oneself must be paid no later than the last working day of the calendar year, that is, December 31.
Deadlines for payment of individual entrepreneur contributions in 2020
Does an individual entrepreneur pay 1 percent on an income of 300,000 rubles under the simplified tax system “6%”?
Using simplified “income”, an individual entrepreneur will pay 6% of income and insurance premiums for himself if he works alone. A private entrepreneur as an employer will pay a contribution for each employee depending on the amount of earnings. The amount of contributions to the Pension Fund is approved by the Government and updated every year. Contributions are paid even if the individual entrepreneur’s activities do not generate income.
If income under the simplified tax system exceeds the limit of 300 thousand rubles, the individual entrepreneur must pay additional contributions. Their size is 1% of the amount exceeding 300 thousand rubles. Add. contributions are transferred regardless of whether the individual entrepreneur works alone or has employees.
Is it possible to pay 1% gradually
Yes, as mentioned above, the entrepreneur must pay for the previous year not on April 1st, but before July 1st. Thus, no one will mind if the businessman makes payments gradually. For example, if at the end of the first quarter your income exceeded 300 thousand rubles, you can safely pay, because gradual payment will help reduce the tax burden in the future.
For your information! In 2020, the deadlines for quarterly reporting and payment of taxes are determined by the 25th day of the last month of the quarter; on the same day, you can pay 1% of the Pension Fund. The last months of the quarter are counted from January - April 25, July 25, October 25 and the end of December.
Are there any differences if there are employees?
As you know, an individual entrepreneur can work on UTII either independently or hire employees. However, their number should not exceed 100 people, otherwise they will have to switch to another taxation system.
As soon as an entrepreneur hires an employee, he is required to register with the Pension Fund as an employer-insurer. The individual entrepreneur will pay insurance premiums such as:
- pension;
- medical;
- for temporary disability;
- in case of accidents;
- on pregnancy and childbirth.
With the hiring of an employee, all these contributions fall on the shoulders of the individual entrepreneur. However, it's not all bad. If there are employees, the entrepreneur can apply a benefit of 1% from the law of 300 thousand for individual entrepreneurs and not pay an additional contribution.
*Prices are as of July 2020.
