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Features of individual entrepreneur taxation

Individuals registered as individual entrepreneurs, as well as legal entities, for tax purposes are guided by the provisions of the Tax Code of the Russian Federation and choose for themselves one of the existing taxation systems. At the same time, individual entrepreneurs never pay taxes, the application of which is the prerogative of legal entities:

income tax;
taxes and fees under a production sharing agreement;
gambling tax;
corporate property tax.

In the tax system used by individual entrepreneurs, the functions of income tax are performed by personal income tax, and taxes on property, transport and land are paid by individual entrepreneurs as an individual.

A complete list of taxes and payments that are related to activities carried out directly by the individual entrepreneur himself can be divided into four groups:

mandatory for payment unconditionally (insurance premiums intended for the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund);
mandatory for payment if there is an object of taxation (real estate, land, transport, excise taxes, mineral extraction tax, water, use of wildlife, trade tax);
mandatory for payment depending on the chosen taxation system (personal income tax, VAT, simplified tax system, UTII, PSN, Unified Agricultural Tax);

About the differences in the most commonly used taxation systems, read the article “Types of taxation systems: simplified tax system, UTII or OSNO” .

voluntary (insurance contributions to the Social Insurance Fund).

If an individual entrepreneur hires workers, then as an employer he is obliged to pay personal income tax and insurance payments intended for extra-budgetary funds (PFR, MHIF, Social Insurance Fund) from their wages.

Personal income tax

An individual entrepreneur, after hiring staff, must still make payments according to the taxation system he has chosen, as well as mandatory insurance contributions for himself.

Let us remind you that in 2020 the amount of mandatory insurance payments for individual entrepreneurs is 36,238 rubles.

Additionally, for hired employees you will have to pay personal income tax - personal income tax. It is calculated at a rate of 13%, and the tax base is accrued wages.

The calculation procedure is as follows. The individual entrepreneur sets the salary amount (for example, 25 thousand rubles). 13% is calculated from it (in our example it turns out to be 3,250). This is personal income tax, which is transferred to the budget. As a result, the employee receives the amount of accrued wages minus 13% (that is, 21,750 rubles).

In fact, this tax is withheld from the employee and does not affect the employer’s wallet. The entrepreneur is only responsible for calculating and paying personal income tax.

If an employee has the right to use a deduction (property, for expenses for education or treatment, a standard deduction for a child), then he can subsequently return part of the income tax paid. But this is a topic for a separate article.

Should an individual entrepreneur pay personal income tax for himself if he works on the simplified tax system? Read the answer in THIS article.

How the deadlines for paying taxes and contributions have changed due to the coronavirus pandemic

The coronavirus pandemic has divided payment deadlines for entrepreneurs into 3 groups for those who:

continued to work in the period from 03/30/2020 to 05/11/2020, for example, transferred employees to remote work or in the case if the individual entrepreneur has retail grocery stores;
did not work and the activity is not included in the list of the most affected industries;
did not work and was included in the list of victims.

Let us consider the deadlines for paying taxes and contributions in each specific case.

How to pay taxes for individual entrepreneurs through State Services

Paying taxes for individual entrepreneurs online through State Services has long been popular among entrepreneurs. All you need to do is go to your personal account on the state portal and select the service you need.

In the “Payment for services” section you can also pay taxes. For this it is enough:

fill in the form;
then click on the “Transfer” button.

In most cases, funds arrive in the Federal Tax Service account within a few hours, but it may take longer.

The individual entrepreneur worked in the period from 03/30/2020 to 05/11/2020

Mandatory payments for individual entrepreneurs

If the entrepreneur worked during the pandemic, then the timing

Insurance payments of individual entrepreneurs intended for the Pension Fund and the Compulsory Medical Insurance Fund in 2020 are divided into two parts and paid to the Federal Tax Service:

First, before July 1, 2020, the variable part of contributions for 2020 is paid from income exceeding RUB 300,000.
Then, by December 31, 2020, you need to pay the fixed part of the contributions to the Pension Fund and the Compulsory Medical Insurance Fund for 2020.

Property payments for 2020 (real estate for personal use, transport, land) are paid by individual entrepreneurs if such property is available until December 2, 2020 based on a notification from the Federal Tax Service.

Excise taxes, mineral extraction tax, water, payments for the use of wildlife objects are paid by individual entrepreneurs only if there are grounds for such payments. In this case, the payment deadlines for them during the year are as follows:

Excise taxes, mineral extraction tax - until the 25th day of the month following the reporting month.
Water tax - until the 20th day of the month following the reporting quarter.
Trade fee - until the 25th day of the month following the reporting quarter.
The fee for the use of wildlife objects is monthly until the 20th day of the current month and the first 10% payment upon receipt of a permit.

Payment of taxes and contributions on payments to employees is made within the following terms:

Personal income tax - no later than the first working day following the day of actual payment of income (except for vacation and sick pay - the tax on them must be paid no later than the last day of the month of issuance of these payments);
insurance premiums for compulsory health insurance, compulsory medical insurance and compulsory health insurance from VNiM - no later than the 15th day of the month following the month of income accrual;
insurance premiums for injuries to the Social Insurance Fund - no later than the 15th day of the month following the month of income accrual.

Taxes paid by individual entrepreneurs under OSNO

The tax payment deadlines for individual entrepreneurs who have chosen the OSNO tax system are as follows:

Personal income tax. For 2020, the tax must be paid by July 15, 2020. Advance payments for 2020 are paid in 3 payments on new dates: until April 27, 2020 for the 1st quarter, until July 27, 2020 for the half-year, until October 26, 2020 for 9 months.
VAT is paid monthly until the 25th.
The tax on property used in business activities for 2020 is paid within the same period established for payment of tax on personal property of individual entrepreneurs (December 2, 2020), based on a notification received from the Federal Tax Service.

Features of individual entrepreneur payments in special modes

The use of any of the special regimes (STS, UTII, PSN, Unified Agricultural Tax) exempts individual entrepreneurs from paying personal income tax, VAT and property tax used for business purposes (except for those assessed at cadastral value). These taxes under each of the special regimes are replaced by one payment (single tax), which has its own payment deadlines:

Simplified tax system - during the year, advance payments for the previous quarter are paid by the 25th day of the next month. In 2020, taking into account weekend transfers, these will be: April 27, July 27 and October 26. The deadline for paying tax for 2020 is April 30, 2020; 2020 - April 30, 2021. If during the year the activity on the simplified tax system is terminated, then the final payment must be made before the 25th day of the month following the month of termination of the application of the simplified tax system.
UTII - payments are made quarterly based on the results of the quarter by the 25th day of the next month. For the 4th quarter of 2019, payment must be made before January 25, 2020. For payments for 2020, these dates will be: April 27, July 27, October 26, 2020, January 25, 2021.
Unified Agricultural Tax - payments in 2020 and according to its results there will be three. Payments for 2019 must be made by March 31, 2020. And for 2020 you have to pay twice: an advance payment (until July 27, 2020) and a final payment (until March 31, 2021). If during the year the activity on the Unified Agricultural Tax is terminated, then the final payment must be made before the 25th day of the month following the month of termination of the use of the Unified Agricultural Tax.
PSN - for a patent issued for a period of less than 6 months, you can make 1 payment (until the expiration of the patent). If the patent is valid from 6 to 12 months, then it is paid in two payments: 1/3 of the amount - no later than 90 calendar days from the start of the patent, the balance - no later than the end of its validity.

How to choose a special regime for individual entrepreneurs, read the material “UTII or simplified tax system: which is better – imputed or simplified?”

When combining regimes, taxes must be paid within the time limits corresponding to each tax payable.

How to combine UTII and simplified taxation system as an individual entrepreneur, read the article “Features of combining the UTII and simplified taxation system modes at the same time .

Voluntary payments to individual entrepreneurs

An individual entrepreneur can voluntarily pay contributions to the Social Insurance Fund, subject to appropriate registration with the fund. The payment to the Social Insurance Fund will be calculated depending on the minimum wage, but at a rate of 2.9%. Payment for 2020 is also made no later than December 31, 2020 for the current year.

How to pay taxes for individual entrepreneurs from a current account

Every businessman has the right to pay taxes to individual entrepreneurs without a current account by contacting the bank with a standard receipt or filling out a document for payment independently, using the available details. This whole action will take up to half an hour and cannot be called complicated.

If the entrepreneur has a current account, then it is enough:

make a standard payment;
indicate in it all the necessary details for paying the tax;
0be sure to correctly record the purpose of the payment.

After that:

the document is signed;
the document is stamped;
it is transferred to the bank for payment.

The money will arrive in the Federal Tax Service account within three to five business days, taking into account where the client’s account is opened.

Tax payment deadlines for individual entrepreneurs operating in industries affected by coronavirus

For individual entrepreneurs working in the industries most affected by the coronavirus, the deadlines for paying taxes and fees have been extended. The victims include individual entrepreneurs who, as of March 1, 2020:

have the main OKVED included in the list of the most affected;
included in the register of small (medium) businesses.

The payment deadline for such taxpayers has been shifted by 6 months for taxes and fees for 2020 and for the 1st quarter and by 4 months for payments for the 2nd quarter.

ConsultantPlus experts provided a ready-made solution indicating the final deadlines for paying taxes and individual entrepreneur contributions:

If you don't have access to the system, get a free trial online.

How to pay taxes for individual entrepreneurs on the tax website

The simplest solution to pay taxes using a receipt is to use the option of paying taxes through the taxpayer’s personal account.

For this:

first you will have to register on the Federal Tax Service website and gain access to your personal account;
Next, the payer needs to generate a receipt on the Federal Tax Service website;
pay individual entrepreneur tax through the tax website.

The amount is transferred from a card or from an electronic wallet.

Results

The timing of tax payments for individual entrepreneurs depends on several factors: the applied taxation system, continuation or termination of activities, and the availability of taxable objects. Payments for compulsory pension and health insurance in a fixed amount must be paid before December 31 of the current year, and payments from the amount of income exceeding 300,000 rubles - no later than July 1 of the year following the current one. Due to the coronavirus, the government has extended the deadlines for paying taxes and fees to entrepreneurs operating in the most affected industries. And those who did not work and were not included in the list of victims are required to pay all taxes on May 12, 2020.

Sources: Tax Code of the Russian Federation

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Individual entrepreneur taxes depending on the tax regime

As mentioned earlier, the answer to the question of how much taxes an individual entrepreneur pays largely depends on the tax regime he has chosen.

For individual entrepreneurs, the legislation of the Russian Federation provides for five tax regimes - four special and one general.

Tax regimes for individual entrepreneurs:

OSN or General Taxation System.
UTII or Unified Tax on Imputed Income.
PSN or Patent Tax System.
STS or Simplified Taxation System.
Unified Agricultural Tax or Unified Agricultural Tax.

Now let’s look in more detail at how much taxes an individual entrepreneur pays on each of the above taxation systems.

Minimum tax for individual entrepreneurs: calculation example

Individual entrepreneur Ivanov M.P. for the year he received an income of 5,000,000 rubles, expenses amounted to 4,800,000 rubles. The businessman is on the simplified tax system, the budget is replenished from profits. The amount of advance payments based on the results of 3 reporting periods amounted to 80,000 rubles.

We calculate the amount for payment in the general manner: (5,000,000 – 4,800,000) x 0.15 = 30,000 rubles.
We calculate the minimum tax: 5,000,000 x 0.01 = 50,000 rubles.
The minimum payment exceeds the tax calculated in the general manner. We reduce its size by the amount of advance payments: 50,000 – 80,000 = (-30,000) rub.

So, Ivanov M.P. must prepare a letter to the tax office with a request to offset the excess transferred money against payments of the following tax periods. You can demand the return of overtransferred funds, but such a request is usually left unfulfilled with a proposal to set off the next year. And 20,000 must be reflected in the expenses of the next reporting period.

After completing all payments to the budget for his obligations, Ivanov M.P. can safely continue to engage in entrepreneurial activity under the protection of the state and the tutelage of the guarantor of the Constitution.