In 2020, the amount of advance personal income tax payments for a work patent will change - how much to pay for a patent for migrants in 2020

Hello! In this article we will talk about a patent as one of the convenient taxation systems for entrepreneurs.

Today you will learn:

1. What is a patent and when can it be applied?;
2. Advantages of PSN;
3. The procedure for calculating a patent for a year and for several months;
4. Rules for the transition to PSN.

The type and amount of taxes, the procedure for transferring them to the budget and reporting depend on the tax regime that the entrepreneur chooses for himself. In addition to the general taxation system applied by default when opening an individual entrepreneur, a businessman can switch to one of the special regimes by submitting an application to the Federal Tax Service. Let's consider one of them, developed in 2013 - namely PSN.

What is a patent

PSN - patent taxation system - is one of the special regimes invented to make the life of an entrepreneur easier, when many different taxes are replaced by a single contribution. The calculation of VAT, property and income taxes is replaced by a fixed monthly rate.

The main rule of the patent is that a 6% tax is imposed not on the income already received, but on the hypothetical one that the entrepreneur should supposedly receive per month, and its amount is assigned depending on the region and type of activity.

Purchasing a patent is like purchasing a gym membership. Just as the price of a subscription does not depend on the number of visits, the cost of a patent is the same for each month, regardless of the entrepreneur’s income.

Conclusion

At first glance, the Patent bet type may seem like a win-win option, because you can get winnings even if you do not guess all the events in the coupon. But having looked at the examples, it will become clear that only the bookmaker benefits here.

Firstly, even if one of all events turns out to be a loss, the player risks receiving either a very small win, incommensurate with the existing risks, or even a part of the bet amount, leaving the bookmaker in the black. The determining factor in the calculation of Patent winnings will be the number of correctly guessed events and their coefficients.

Secondly, a Patent bet is a set of express bets, and as you know, any combined bets reduce the probability of winning over a long period of the game, increasing the bookmaker’s advantage over the player. In other words, by playing with a patent on an ongoing basis, the player finds himself in a deliberately losing position. This is why professionals do not use “locomotives” in betting.

In addition, the Patent is not popular with the vast majority of players, because... This type of bet is quite difficult to understand, because... Without a special calculator, making calculations is long and tedious, for example, when you need to predict the size of winnings for different outcomes of events.

In addition, the Patent is simply absent in many popular and well-known bookmakers.

When is it possible to switch to PSN?

Let's consider the transition conditions and existing restrictions in the form of a table:

Patent types of activities, complete list

• repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
• shoe repair, cleaning, painting and sewing;
• hairdressing and beauty services;
• dry cleaning, dyeing and laundry services;
• production and repair of metal haberdashery, keys, license plates, street signs;
• repair and maintenance of household radio-electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
• furniture repair;
• services of photo studios, photo and film laboratories;
• maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
• provision of motor transport services for the transportation of goods by road;
• provision of motor transport services for the transportation of passengers by road;
• renovation of housing and other buildings;
• services for installation, electrical, sanitary and welding works;
• services for glazing balconies and loggias, cutting glass and mirrors, artistic glass processing;
• services for training the population in courses and tutoring;
• services for supervision and care of children and the sick;
• services for receiving glassware and secondary raw materials, with the exception of scrap metal;
• veterinary services;
• leasing (hiring) of residential and non-residential premises, dachas, land plots owned by an individual entrepreneur by right of ownership;
• production of folk arts and crafts;
• other production services (services for processing agricultural products and forest products, including grain grinding, peeling cereals, processing oil seeds, making and smoking sausages, processing potatoes, processing customer-supplied washed wool into knitted yarn, dressing animal skins, combing wool, grooming of domestic animals, repair and production of cooper's dishes and pottery, protection of gardens, vegetable gardens and green spaces from pests and diseases; production of felted shoes; production of agricultural implements from customer's material; engraving work on metal, glass, porcelain, wood, ceramics; production and repair of wooden boats; repair of toys; repair of tourist equipment and inventory; services for plowing vegetable gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitation cards for family celebrations; bookbinding, stitching, edging, cardboard work ; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
• production and restoration of carpets and rugs;
• repair of jewelry, costume jewelry;
• embossing and engraving of jewelry;
• monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD;
• residential cleaning and housekeeping services;
• residential interior design and decoration services;
• conducting physical education and sports classes;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• paid toilet services;
• services of chefs for preparing dishes at home;
• provision of services for the transportation of passengers by water transport;
• provision of services for the transportation of goods by water transport;
• services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation);
• services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
• green farming and decorative floriculture services;
• management of hunting and hunting;
• engaging in medical or pharmaceutical activities by a person licensed for these types of activities;
• carrying out private detective activities by a licensed person;
• rental services;
• excursion services;
• ritual services;
• funeral services;
• services of street patrols, security guards, watchmen and watchmen;
• retail trade carried out through stationary retail chain facilities with a sales floor area of ​​no more than 50 square meters for each trade facility;
• retail trade carried out through stationary retail chain facilities that do not have sales floors, as well as through non-stationary retail chain facilities;
• public catering services provided through public catering facilities with an area of ​​the customer service area of ​​no more than 50 square meters for each public catering facility;
• public catering services provided through public catering facilities that do not have a customer service area;
• provision of services for slaughter, transportation, distillation, grazing of livestock;
• production of leather and leather products;
• collection and procurement of food forest resources, non-timber forest resources and medicinal plants;
• drying, processing and canning of fruits and vegetables;
• production of dairy products;
• production of fruit and berry planting materials, growing vegetable seedlings and grass seeds;
• production of bakery and flour confectionery products;
• commercial and sport fishing and fish farming;
• forestry and other forestry activities;
• translation and interpretation activities;
• activities for caring for the elderly and disabled;
• collection, processing and disposal of waste, as well as processing of secondary raw materials;
• cutting, processing and finishing of stone for monuments;
• provision of services (performance of work) for the development of computer programs and databases (software and information products of computer technology), their adaptation and modification;
• repair of computers and communication equipment.

For more information about the patent, see the link: Patent taxation system .

Will prepare reports, calculate taxes, help with issuing invoices and other documents. Together with Kontur Elba you will cope with accounting and any routine in a few clicks. More than 600,000 entrepreneurs already use this service.

Download the Classifier of types of entrepreneurial activities (KVPDA) , in respect of which the law of the constituent entity of the Russian Federation provides for the use of a patent taxation system.

Advantages of a patent

1. No one is forcing you to switch to the patent system - everything happens on a voluntary basis.
2. It is possible to purchase a patent for any period and from any date - from 1 to 12 months within one year, which is especially convenient for seasonal and temporary activities.
3. The cost of a patent is calculated in advance for the entire period and does not depend on revenue.
4. If an individual entrepreneur is registered for the first time, and its field is scientific, industrial or social, a period of “tax holiday” is possible when the tax rate will be zero.
5. Reduced rates on insurance premiums for workers.
6. There is no need to purchase a cash register, file a tax return, or hire an accountant.

Calculation example

The formula will allow you to understand that this is a patent in 1xBet:

Where:

• W is the size of the potential winnings;
• S - bet size for each position - 1/7 of the initial amount;
• A, B, C—event numbers.

In a patent bet, with a minimum number of outcomes, 7 types of bets are formed:

• 3 single singles;
• 3 express trains - each with 2 outcomes;
• 1 express bet with all 3 outcomes.

As the number of positions increases, calculating possible winnings becomes more difficult. 4 fights increase the variability of forecasts to 11, etc. You don’t need to calculate anything yourself - this is done automatically by the bookmaker’s platform. If you want to calculate the amount of potential profit, then use a special calculator on the bookmaker’s website.

For example, consider calculating the expected winnings for bets on 3 matches:

• If all predictions come true, the bettor will take the maximum winnings.
• Only event A is predicted correctly. S is multiplied by the corresponding coefficient. The profit for the 2nd and 3rd fights is calculated in the same way if only one position is winning.
• The forecast for only the 1st match did not work. To calculate in the above formula, remove variable A. As a result, the formula looks like this: W=S(B+C+BC). If the 2nd or 3rd event did not play, then the calculation is carried out in a similar way, only the corresponding values ​​- B or C - are extracted from the formula.
• A complete loss is counted if all predictions turn out to be incorrect.

As positions are added, the variations will change. For 4 matches the game coupon will consist of:

• 4 express trains with 3 positions each;
• 6 express trains with 2 forecasts each;
• 1st express train with 4 outcomes.

How much does a patent cost for an individual entrepreneur - calculation examples

The cost of an annual patent for individual entrepreneurs for 2020 is calculated using the following formula:

BD * 6%= SP

Where DB is the basic profitability for a given activity in a certain region. Current documents on basic profitability are posted on the official websites of the constituent entities of the Russian Federation. Depending on the type of activity, the number of employees or the number of retail space is taken into account.

For example , if an entrepreneur sells candy in Murmansk (retail trade) in one sales area of ​​no more than 50 square meters, then his DB will be equal to 600,000 rubles. Following the formula, we can calculate how much a patent costs per year for an individual entrepreneur in the Murmansk region:

600,000*6%=36,000 rub.

When selling the same sweets in Moscow (for example, in the Yuzhnoye Butovo district) and with the same area, an annual patent will cost 84,000 rubles with a database of 1,400,000 rubles:

1,400,000*6% = 84,000 rub.

If a patent is purchased for several months within a year, and not strictly from January to December, then the formula for calculating the cost of a patent for an individual entrepreneur will be as follows:

DB/12*number of months*6%= SP

Continuing our candy example, we find out that in Murmansk a patent for two months will cost 6,000 rubles:

600,000/12*2*6%=6,000 rub.

And in Moscow, a two-month trade in sweets will require 14,000 rubles to be transferred to the budget:

1,400,000/12*2*6%=14,000 rub.

Such a significant difference in the cost of a patent in Moscow and Murmansk is explained by a significant difference in the basic profitability designated by law. In the richest constituent entities of the Russian Federation and municipalities, potential income is considered obviously higher than in the financial periphery of the country.

It is not necessary to find out the basic profitability and do the calculations - a special calculator will do this for you. To calculate a patent online, you can use the calculator in our article.

In addition to the total amount you will have to pay for the patent, the calculator will automatically calculate in what parts you will need to budget it.

According to the tax code, if a patent is purchased for a period of up to six months, it is paid in full immediately. If the period is six months or more, then the cost of the patent is divided into two parts. The first, in the amount of one third of the total amount, must be paid in the first quarter of the year, the remaining two thirds - at any time before the expiration of the patent.

In our example, when purchasing a patent for a year in Moscow, a candy entrepreneur must deposit 28,000 rubles in the first ninety days (1/3 of the amount of 84,000) and 56,000 until the end of the patent (2/3 of 84,000).

You can also make a payment and print a receipt through the official website of the Federal Tax Service.

Monthly payment for a patent in 2020 - how much should you pay for a patent in 2020?

Many foreign citizens have already heard about changes in the cost of a patent for 2020, and therefore they are very interested in the question of whether it will change much and how much they need to pay for a patent in 2020.
We answer: the amount of payment for a patent in 2020 will change compared to 2020, since the deflator coefficient for 2019 for a patent has been changed, on the basis of which the monthly patent tax for a foreign citizen is calculated.

Thus, by order of the Ministry of Economic Development, the personal income tax deflator coefficient for 2020 was approved, which amounted to 1.729. Let us recall that last year, 2020, the personal income tax deflator coefficient was 1.686.

Accordingly, in 2020, the patent amount for foreign citizens changed, and now the monthly payment for a patent in 2019 will be paid taking into account these changes.

The table below shows the monthly fixed cost of a patent for foreign citizens in 2020 for each region of the Russian Federation. How much NFDL should pay for a work patent to a foreign citizen in 2020 is shown in the last column of this table.

In other words, in the last column of the table you can see the size of the fixed advance payment for a work patent for foreigners in 2020 by region of the Russian Federation.

You can download a table with information about how much a work patent will cost in 2020 using the link.

When is it more profitable to buy a patent?

Dividing 29,700 by the number of months in a half-year (6), we get that 4,950 rubles will need to be transferred to the budget monthly.

A Moscow hairdresser can earn it in a day. However, it must be taken into account that the amount of insurance premiums paid by an entrepreneur does not affect the size of the final tax burden.

Such benefits can only be obtained on the simplified tax system and UTII. On the simplified tax system, this benefit is expressed in the difference between income and expenses; insurance premiums are considered expenses, thus reducing the tax base for the final calculation.

Let's conduct a comparative analysis and find out what the income should be so that it would be more profitable to buy a patent rather than work according to a simplified scheme.

We will take the annual income of the individual entrepreneur as the basis for the calculation.

Let a Moscow hairdresser cost 59.4 thousand rubles for a year’s patent. In addition, he needs to pay insurance premiums: 32,385+(990,000 – 300,000)*1%= 39,285 rubles.

It should be remembered that on PSN, insurance premiums do not affect the amount of tax. Then, the total tax burden of individual entrepreneurs will be 59,400 + 39,285= 98,685 rubles.

Now let’s calculate what the amount of income received by an entrepreneur under the simplified procedure should be so that the tax burden is comparable to the amount received.

If during the year an individual entrepreneur earned 1 million 650 thousand rubles, then on the simplified tax system 6%: 32,385 + (1,650,000 – 300,000)*1%) = 53,115 rubles.

This amount will need to be paid additionally. Thus, the tax burden will be equal to 45,885 + 53,115 = 99,000 rubles.

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Conclusion

Based on the calculations given above, we can conclude that in this case the transition to PSN is justified, provided that the hairdresser earns more than 1,650,000 rubles per year.

With further income growth, the patent value will not increase, but the tax burden on the simplified tax system will increase.

If your income is less than the above amount, then working under a simplified scheme would be a more profitable option.

Important: Before choosing a taxation system, it is better to first consult with 1C specialists on how to calculate the tax burden. In the future, this can help significantly save money.

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Taxes and fees

An individual entrepreneur with a patent must pay taxes to the authority where he is registered. At the same time, the following is true for individual entrepreneurs with hired workers:

1. If the patent is valid for up to six months, then the tax is paid in full no later than the 25th day after the patent came into force.
2. If the patent is valid for six months or more, then 1/3 of the tax is paid no later than 25 days after the patent comes into force, and the remaining 2/3 is paid after another 5 days.
3. Insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation depend on the amount of income. If it does not exceed 300 thousand rubles. for the year, they must be paid before December 31 of the current year. You can pay monthly or quarterly.
4. If the income exceeds the declared amount, the payment deadline is shifted. In this case, contributions must be paid no later than April 1 of the following year.
5. 13% personal income tax is deducted from the salary of each employee. The transfer must be made the next day after the payment of the salary.
6. Contributions to the pension fund must be made for each employee no later than the 15th day of the following month. Individual entrepreneurs who are employers pay reduced insurance premiums, unless we are talking about renting out real estate or trading in public catering outlets.

Important: Chapter 26.5 of the Tax Code of the Russian Federation, which regulates PSN, does not provide for a reduction in the price of a patent by the amount of mandatory insurance contributions.

If the individual entrepreneur did not hire hired workers, then only 1-2 points from this list are valid for him.

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Patent renewal

To renew an individual entrepreneur's patent as of 2020, it is necessary to submit an application to the Federal Tax Service. This must be done no later than December 20.

At the same time, the details for which payment must be made will remain unchanged.

The deadlines must be strictly adhered to, otherwise you will be transferred to the main tax system and you will only be able to resubmit your application next year.

This is stipulated in Article TC No. 346.45. The same measures apply to those who are late in payment.

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Example 1

Initial data:

• Individual entrepreneur, provides hairdressing services;
• Subject of the Russian Federation - Sevastopol;
• The tax rate for 2020 is set at 4%;
• The physical indicator is the number of employees excluding the individual entrepreneur himself - 14 people.
• It is necessary to calculate the patent amount for 12 months.

Potential income for this type of activity for up to 3 employees: 560,000 rubles.

100,000 for each subsequent one.

Potential income = 560,000 + (100,000×11) = 1,660,000 rubles.

The size of the PSN for 12 months will be:

1,660,000×4% = 66,400 rubles.

The tax amount must be paid in two payments:

1 payment - 19,920 rubles, no later than 90 calendar days after the patent begins to be valid.

2nd payment - 46,480 rubles, no later than the expiration date of the patent.

Patent duration

The convenience of PSN is that it is not declarative. The only thing you need to keep is an income book. It is not submitted to the Federal Tax Service, but the inspector may request the CUD.

However, this advantage is negated by the limited duration of the patent.

At most, a patent can be valid for a year, after which it will need to be applied to the inspection authorities again.

If the patent was issued for 2-3 months, then with each renewal you will need to write an application.

Therefore, PSN is both convenient and inconvenient. For each specific case, you need to calculate the tax burden, as was done above, in order to assess the profitability.

Note! If the patent began to be valid on December 1, 2017, then the individual entrepreneur has the right to apply the PSN, but a fine and penalties will be imposed on him.

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Transition of individual entrepreneurs to online cash registers

The first edition of Law No. 54-FZ stated that individual entrepreneurs with a patent must make the transition to online cash registers by 2020.

However, Law No. 337-FZ of November 27, 2017 made it possible for most entrepreneurs to postpone this until 2020, like UTII.

As a result, the transition to online cash registers in 2020 became mandatory only for some individual entrepreneurs with a patent:

• for those who are engaged in retail trade and have hired employees on their staff (Article 346, paragraph 2, paragraphs 45-46 of the Tax Code of the Russian Federation);
• those who own public catering outlets and hire hired workers to work in them (Article 346, paragraph 2 of Article 346 of the Tax Code of the Russian Federation);
• owners of cafeterias and retail stores working there independently. When hiring an employee, such individual entrepreneurs must switch to online cash registers no later than 30 days after signing the employment contract.

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Free patent

In some cases, an individual can expect to receive a patent free of charge.

If he registered for the first time as an individual entrepreneur, then, according to the law on tax holidays, he has the right to 2 years of work under a free patent.

To receive this benefit, you need to decide on the direction of business needed by local authorities for the development of the region.

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