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Correctly calculating the 6% simplified tax system tax is not difficult. It is important to make advance payments on time and wisely reduce the amount payable by the amount of insurance premiums. In this article we will show how individual entrepreneurs and LLCs can make the correct calculation for paying taxes.
- Advance payments
- Sanctions for non-payment of advances and taxes
- Tax calculation simplified tax system 6%
- An example of calculating an advance payment for the 1st quarter
- An example of calculating an advance payment for six months
- Example of tax calculation for the year
- Free online calculator for calculating advances
Advance payments
The simplified version presupposes one rule: during the year, an entrepreneur or organization must make a kind of “prepayment of tax” - advance payments once a quarter. This is done before the 25th of the month following the reporting period. In 2020 the deadlines are as follows:
- For the 1st quarter - until April 27 (April 25 - Saturday);
- For the 1st half of the year - until July 27 (July 25 - Saturday);
- 9 months before October 26 (October 25 is Sunday).
Then, at the end of the year, the remaining tax is calculated and paid. It is paid no later than the deadline established for filing a simplified tax return. In 2020 the deadlines are as follows:
- For individual entrepreneurs - until April 30.
- For LLCs - until March 31.
Calculation of the simplified tax system and its payment in 1C Accounting 8
In order to calculate the simplified tax system, you must first understand the transactions that will be made upon its calculation.
Since the tax under the simplified system actually replaces the corporate income tax, it is advisable to accrue it to account 99 “Profits and losses”.
It is best to consolidate the procedure for calculating the simplified tax system in the accounting policy.
In the 1C Accounting 8 edition 3.0 program, the calculation of the simplified tax system is reflected by posting Dt 99.01.1 Kt 68.12.
This posting is reflected in the program manually using an operation (BU and NU), located on the “Accounting, taxes and reporting” tab.
If you use the accrual method for accounting purposes, then the advance payment under the simplified tax system is accrued on the end date of the corresponding period for which it is accrued, i.e. March 31, June 30, and so on (last paragraph of paragraph 5 of PBU 1/2008).
If you use the cash method for accounting purposes, then the advance must be calculated on the date of its payment (clause 20 of the Standard Recommendations for organizing accounting for small businesses, approved by Order of the Ministry of Finance of the Russian Federation dated December 21, 1998 N 64n).
After the simplified tax system has been calculated in 1C Accounting 8, it must be paid. It is reflected by posting Dt 68.12 Kt 51 with the document “Write-off from the current account” with the transaction type “Tax Transfer”, located on the “Bank and Cash Desk” tab in the “Bank” section.
Also, this document, like the previous operation, can be entered through the invoice correspondence, which is located on the desktop. All you need to do is find the required entry in the correspondence and click on the proposed document.
Advance tax payments are made quarterly: by the 25th day of the month following the end of the quarter, that is, by April 25, July 25, October 25. For the year, tax is paid by organizations until March 31. For individual entrepreneurs, the tax payment deadline is April 30.
If an enterprise or individual entrepreneur is on the simplified tax system with income subject to taxation, then the amount of tax can be reduced by insurance premiums paid for employees and transferred by individual entrepreneurs for themselves, as well as by the amount of temporary disability benefits. However, there is a limit - 50%. Individual entrepreneurs without employees can reduce tax by 100%. If the object of taxation is the difference between income and expenses, then contributions also reduce the calculated tax because they are included in expenses.
Starting from release 3.0.31.11 in the program, the calculation of the simplified tax system can be done automatically at the end of the month using the document “Calculation of the simplified tax system”, about how in ed. 3.0 to accrue and pay UTII, see here, about the simplified tax system assistant here.
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Sanctions for non-payment of advances and taxes
If a business manager ignores the quarterly “prepayment of tax” and pays the entire amount at the end of the calendar year, he will be punished under the tax code. In the absence of advance payments, the tax office may charge penalties for each day of delay (use our free penalty calculator to calculate their amount). And if the tax is not paid at the end of the year, the regulatory authority has the right to fine the organization or entrepreneur. The fine may be 20% of non-payment. But if a company or individual entrepreneur came to their senses and paid the tax before officials discovered the non-payment, then only penalties will be charged.
Calculation point
The new service is available on the official website of the department nalog.ru. There you can select a category: for example, an individual entrepreneur (IP) or a company not registered as an individual entrepreneur, indicate the amount of income, characteristics of the activity and the number of employees.
“Vmenenka” is very popular among entrepreneurs, but there are no plans to extend its “life” after 2020
Depending on these parameters, the system will offer a suitable tax regime. These include a simplified taxation system (from July 1, it is planned to switch to the online simplified tax system, in which tax authorities will calculate the tax independently, without requesting declarations, based on data received from online cash desks), a patent (allows you to pay a fixed percentage of potential annual income), professional income tax (valid for self-employed persons subject to registration in the mobile application), general regime. For each there is a brief information and transition order.
The Chairman of the Government of the Russian Federation Mikhail Mishustin instructed the Federal Tax Service to prepare a “tax calculator” in connection with January 1, 2021. “We need to conduct a more active explanatory campaign to make it clear how to switch to other regimes. And make a tax calculator so that an entrepreneur can see what is more profitable,” the head of government said at a meeting with representatives of small and medium-sized businesses.
UTII appeared in 2002, when it was necessary to bring from the shadows those types of activities that could not be controlled. During this time, it became the second most popular special regime after the simplified taxation system. It is used by 200 thousand legal entities and about 1.8 million individual entrepreneurs. At the same time, after almost all companies and individual entrepreneurs switched to online cash registers with automatic transfer of data to the tax office, it became clear that some players with billions of dollars in turnover use “imputation” to reduce tax payments. According to statistics from the Federal Tax Service, the average amount of imputed income of companies operating on the “imputed” basis is no more than 450 thousand rubles per year, and the volume of revenue is more than 12 million rubles, that is, 26 times more.
Taxation of “imputed income” is typical for developing tax systems, comments Mikhail Orlov, partner at KPMG in Russia and the CIS. The main problem of UTII is the inability to collect a fair tax based on the financial and economic performance of a business. In the early stages of the development of the state tax system, this is appropriate, but as tax control improves, such taxes must be abandoned, Orlov points out.
At the same time, the rejection of UTII raises serious questions for the state: what small businesses will receive in return and how to keep them from returning to the shadows, the expert notes. Today, entrepreneurs in the UTII regime are attracted primarily by the ease of tax payment, the low tax burden compared to the general regime and the low level of administrative costs. “The simplified tax system has comparable preferences for business. But it needs to be finalized so that more organizations and individual entrepreneurs can switch to this regime, Orlov believes. “This requires raising the thresholds for revenue and adjusting the law enforcement practice of tax authorities, which often see abuse in the fact that one person owns two or more organizations under the simplified tax system. The tax authorities see this as a fragmentation of the business, which is not always the case.”
Tax calculation simplified tax system 6%
Tax calculation is done using the formula:
Tax amount = Income × 6%
Attention! Since 2020, regions have the right to differentiate the tax rate under the simplified tax system “Income” from 1 to 6%. Check the current rate for your type of activity in your region.
As Income, we consider all cash and non-cash income of an individual entrepreneur or organization for the tax period of interest to us.
The tax amount can be reduced by subtracting from it insurance premiums that were paid to the funds for employees (and for oneself in the case of individual entrepreneurs), as well as sick leave benefits that were paid to employees at the expense of the employer, and a trading tax. Important clarification: this only happens if contributions have already been paid in the tax period for which we are calculating the tax.
- LLCs and individual entrepreneurs with employees can reduce the tax amount by no more than 50%.
- An individual entrepreneur without employees, who pays insurance premiums only for himself, can reduce the tax on the entire amount of insurance premiums without restrictions. If the annual income of an individual entrepreneur exceeds 300 thousand rubles, and he pays additional contributions in the amount of 1% on income exceeding 300 thousand rubles, then the entrepreneur can reduce the tax by this amount of additional contributions (after they have been paid).
Balance and registers
An enterprise, regardless of the chosen taxation system, draws up a balance sheet in accordance with standard double-entry accounting rules (Article 10 of Law No. 402-FZ).
To have this opportunity, companies register each transaction in the accounting register, including in the form of a transaction for calculating tax according to the simplified tax system on income or income minus expenses. In order to begin applying the simplification, the company must decide on the object of taxation. This could be income or the difference between income and expenses. Before starting to use such a system, the company must submit a corresponding notification to the inspectorate (Article 346.13 of the Tax Code of the Russian Federation).
An example of calculating an advance payment for Romashka LLC for the 1st quarter using the simplified tax system of 6%
Income from retail sales of goods from January to the end of March amounted to 300,000 rubles. Income from the sale of goods to organizations by bank transfer amounted to 120,000 rubles. In total, income for the 1st quarter amounted to 420,000 rubles.
Calculation of the advance payment for the 1st quarter: 420,000 × 6% = 25,200 rubles.
We may reduce this amount by the amount of insurance premiums paid.
Romashka LLC has 3 employees, each of them receives a salary of 40,000 rubles. 40,000 × 3 = 120,000 rubles. The organization transferred contributions to the funds in the amount of 30% of this amount: 120,000 × 30% = 36,000 rubles monthly, i.e. 36,000 × 3 = 108,000 rubles per quarter.
We see that the amount of contributions is greater than the advance payment, but the organization can reduce the “prepayment of tax” by only 50%, that is, the amount payable will be: 25,200 × 50% = 12,600 rubles.
Thus, Romashka LLC must pay an advance payment of 12,600 rubles by April 25.
Income, which becomes the basis for calculating tax under the simplified tax system of 6%, is taken into account on an accrual basis: they are summed up not within each quarter, but from the beginning of the year. When we calculate the amount of income for six months, 9 months or a calendar year, we sum up all income for this period. Then, from the calculated amount, we subtract the insurance premiums, hospital and trade fees paid since the beginning of the year, and then reduce the resulting amount by the amount of advance payments that were paid in previous periods.
Tax calculator according to the simplified tax system for individual entrepreneurs on the simplified tax system “income” without employees
Important information! Pay special attention to the fact that they promise to write off taxes and contributions for the second quarter of 2020 for those individual entrepreneurs who belong to the most affected areas of the economy. They also promise to reduce insurance premiums by 12,130 rubles for such individual entrepreneurs (read more at this link). Read about other measures to support individual entrepreneurs in connection with the pandemic at this link. Please note that, depending on the browser used, rubles from kopecks must be separated either only by periods or only by commas!
Please note that the calculator operates in trial mode. And it will not replace accounting programs or services. It is intended to understand how tax is calculated according to the simplified tax system. Or when drawing up business plans. For example, when calculating the future burden of taxes and contributions.
What is this calculator used for?
For self-test when independently calculating advance tax payments according to the simplified tax system.
But please note that I strongly recommend using specialized programs for accounting for individual entrepreneurs. And in no case do I recommend keeping records manually.
This calculator does not yet include trading fees.
How to use it?
You can watch the video, or read the text version below:
The same article from the video above, in which I explain the principle of calculating tax according to the simplified tax system:
Update
Added the ability to specify your tax rate according to the simplified tax system in the range from 0% to 6%. (default is 6%)
It is assumed that the tax rate under the simplified tax system is constant throughout the entire billing period.
Reduced rates under the simplified tax system are used in some regions of Russia. For example, in Crimea the rate under the simplified tax system “income” is 4%. And the zero rate is used by those individual entrepreneurs who are on tax holidays. However, they don’t need this calculator =)
So how to use it?
Very simple. Enter your data quarterly in the top table:
- by income of individual entrepreneurs;
- on contributions to compulsory pension insurance;
- on contributions for compulsory health insurance;
- A contribution of 1% with an income of more than 300,000 rubles per year.
All income and contributions must be paid in kopecks. The calculator itself will round them according to the rules of arithmetic in the second, lower table. Or you can enter your data based on the data in the book of income and expenses (KUDIR).
Please note that you must enter actual information. Taking into account the actual date of payments for income and contributions. Based on quarterly payments, the calculator will automatically calculate the cumulative total in the second, lower table.
Time frame for each quarter:
- 1st quarter: from January 1 to March 31;
- 2nd quarter: from April 1 to June 30;
- 3rd quarter: from July 1 to September 30;
- 4th quarter: from October 1 to December 31.
After you correctly enter your data into the top table, the second table will automatically calculate advance payments according to the simplified tax system.
- for 1 quarter
- for half a year
- in 9 months
- in a year.
And using the amounts received, you will be able to check the accuracy of your calculations, which you did manually or using other programs.
Please note that the calculator calculates as it should. That is, how much you had to pay based on your income and compulsory insurance premiums paid. But in the upper table we enter actual income and payments for insurance premiums, taking into account the date of payment. That is, if you paid a certain amount for compulsory pension insurance in February, then we enter this data in the first quarter.
The calculator does not take into account all kinds of overpayments/underpayments on contributions, taxes, fines, etc.
PS I repeat that now the calculator is working in test mode. If you find a mistake, be sure to report it in the comments below. As they say, one head is good, but two are better.
Let me also remind you that I have a calculator for insurance premiums for individual entrepreneurs for 2020 here:
Dear entrepreneurs!
A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2020:
“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2020?”
The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2020?
- Examples for calculating taxes and insurance premiums “for yourself”
- A calendar of payments for taxes and insurance premiums is provided
- Frequent mistakes and answers to many other questions!
Find out the details!
Dear readers!
A detailed step-by-step guide to opening an individual entrepreneur in 2020 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.
This is what it's called:
“How to open an individual entrepreneur in 2020? Step-by-Step Instructions for Beginners"
From this manual you will learn:
- How to properly prepare documents for opening an individual entrepreneur?
- Selecting OKVED codes for individual entrepreneurs
- Choosing a tax system for individual entrepreneurs (brief overview)
- I will answer many related questions
- Which supervisory authorities need to be notified after opening an individual entrepreneur?
- All examples are for 2020
- And much more!
Find out the details!
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An example of calculating an advance payment for an individual entrepreneur A.V. Petrov for the 1st half of the year on the simplified tax system 6%
Income from the sale of goods at retail from January to the end of June amounted to 500,000 rubles (of which 300,000 rubles for the 1st quarter).
Calculation of the advance payment for the 1st half of the year: 500,000 × 6% = 30,000 rubles.
We may reduce this amount by the amount of insurance premiums paid.
IP Petrov has no employees, he pays insurance premiums for himself, and in the first quarter he paid 10,000 rubles, and in the second quarter 11,000 rubles. An individual entrepreneur can reduce the amount of tax by the entire amount of insurance premiums, without restrictions.
The advance payment in the 1st quarter was: 300,000 × 6% – 10,000 (contributions) = 8,000 rubles.
Then the advance payment for the 1st half of the year will be: 30,000 – 8,000 – 10,000 – 11,000 = 1,000 rubles.
Thus, IP Petrov must pay an advance payment of 1,000 rubles by July 25.
Based on the results of the past year, you also need to pay taxes. To do this, you need to multiply all revenue received for 12 months by the tax rate and subtract from the resulting amount all insurance premiums and advance payments paid in the reporting year.
The role of the simplified tax system in enterprise accounting
Businesses are generally required to maintain accounting and tax records. When using the simplified tax system in activities, the reporting procedure is somewhat simplified. Guided by specific regulations, individual entrepreneurs and simplified organizations may not keep accounting records at all. Law No. 129-FZ of 1996 speaks about this.
However, commercial units are not exempt from preparing primary documentation. In practice, this means that it is mandatory to keep records of intangible assets and fixed assets. Accounting is necessary solely to determine the possibility of applying the simplified tax system. That is, the right to use this regime is lost as soon as the amount of fixed assets and assets exceeds a total of 100 million rubles. Accounting also becomes mandatory in the case of combining regimes, for example, UTII and “simplified”.
Depending on the chosen tax payment scheme by the base, the following may happen:
- profit - income;
- profit – income minus expenses.
When taxing income, profit is considered to be:
- revenue from the sale of goods or services;
- non-operating income.
Revenue recognition for tax purposes is carried out on a cash basis in some cases. Receipt of money into the cash register is recorded according to KUDiR. Certain types of profit are not taken into account (Article 251 of the Tax Code).
Not considered profit (for tax purposes):
- contributions to the authorized capital;
- pledge (deposit) in monetary or property form;
- earthly means;
- the value of property received for sale under an intermediary agreement.
When using the “income minus expenses” scheme, it is necessary to take into account material expenses. It is most often done by valuing the purchased item at unit price, average price, or first purchase (FIFO).
Costs in this case:
- salary;
- depreciation of fixed assets;
- material needs;
- social needs and so on.
An example of tax calculation according to the simplified tax system of 6% per year for Podderzhka LLC
In 2020, Podderzhka LLC earned 18 million rubles.
- 1st quarter - 5 million;
- 2nd quarter - 4 million;
- 3rd quarter - 3 million;
- 4th quarter - 6 million
The organization employs 12 employees with a permanent salary. The amount of contributions for them in each quarter is the same and amounts to 216,000 rubles. We will calculate advance payments for each quarter, taking into account insurance premiums.
- Advance payment for the 1st quarter = 5 million × 6% = 300,000 rubles. Minus insurance premiums, the payment will be = 300,000 × 50% = 150,000 rubles.
- Advance payment for the 2nd quarter = 4 million × 6% = 240,000 rubles. Minus insurance premiums, the payment will be = 240,000 × 50% = 120,000 rubles.
- Advance payment for the 3rd quarter = 3 million × 6% = 180,000 rubles. Minus insurance premiums, the payment will be = 180,000 × 50% = 90,000 rubles.
The final payment for the year will be:
- Let's calculate the amount of tax payable: 18,000 thousand rubles × 6% = 1,080 thousand rubles;
- Less insurance premiums: 1,080 × 50% = 540 thousand rubles;
- Minus advance payments: 540 – 150 – 120 – 90 = 180 thousand rubles remained to be paid to Podderzhka LLC at the end of the year.
Basic entries when calculating tax according to the simplified tax system
According to the reporting documents, Topol LLC managed to earn 120,000 rubles in 2020, while expenses amounted to 75,000 rubles. The following indicators were obtained during the reporting periods:
1st quarter
Income - 10,000 rubles;
Accepted expenses are 1,000 rubles.
Having made the calculation, the accountant received a value of 1,350 rubles ((10,000 - 1,000) x 15%). It is for this amount that you need to draw up a payment order, indicating in the purpose “advance payment for the simplified tax system for the 1st quarter of 2020.”
Debit 99 Credit 68 1,350 rubles - advance payment accrued for the 1st quarter of 2020;
Debit 68 Credit 51 1,350 rubles - advance payment transferred to the Federal Tax Service.
1st half of the year
Income (January - June) - 60,000 rubles;
Accepted expenses (January - June) - 18,000 rubles.
When calculating, the accountant took into account the payment for the 1st quarter. It turned out that the debt to the Federal Tax Service is 4,950 rubles ((60,000 - 18,000) x 15% - 1,350).
Debit 99 Credit 68 4,950 rubles - advance payment for 6 months is reflected;
Debit 68 Credit 51 4,950 rubles - advance payment transferred to the Federal Tax Service.
9 months
Income (January - September) - 100,000 rubles;
Accepted expenses (January - September) - 53,000 rubles.
The accountant made a payment in the amount of 750 rubles and sent the money to the Federal Tax Service ((100,000 - 53,000) x 15% - 1,350 - 4,950).
Debit 99 Credit 68,750 rubles - advance payment accrued for 9 months of 2020;
Debit 68 Credit 51,750 rubles - advance payment sent to the Federal Tax Service account.
Year
Income (January - December) - 120,000 rubles;
Accepted expenses (January - December) - 75,000 rubles.
The tax for the year without deducting advance payments is 6,750 rubles ((120,000 - 75,000) x 15%).
For the entire 2020, advance payments in the amount of 7,050 rubles (1,350 + 4,950 + 750) were sent to the tax inspectorate account. As you can see, this amount is more than the final tax for the year. Therefore, there is no need to pay anything extra to the state budget at the end of the year. This results in a tax overpayment of 300 rubles.
In order for the accounting data to match the actual calculations, you need to make an entry to reduce the tax:
Debit 68 Credit 99,300 rubles - reduced tax according to the simplified tax system.
If at the end of the year a tax is due for additional payment, a standard entry is generated:
Debit 99 Credit 68
Note! If a company has a taxable object of “income minus expenses”, it must also determine the minimum tax. To do this, the total income must be multiplied by 1% (clause 6 of Article 346.18 of the Tax Code of the Russian Federation).
Let's calculate the minimum tax based on the initial data.
120,000 x 1% = 1,200 rubles - this means that Topol LLC must pay at least 1,200 rubles to the state budget at the end of the tax period. In 2020, the tax was 6,750 rubles, which is more than the minimum wage. Consequently, the company will not have to pay anything extra to the state.
Simplified tax system calculator
Use our free simplified tax system calculator and calculate the payment amount. It is suitable for individual entrepreneurs with employees, individual entrepreneurs without employees and LLCs. The calculator takes into account insurance premiums and a trade fee if you pay one.
Accurate accounting of income will allow an organization or individual entrepreneur using the simplified tax system of 6% to correctly calculate the amount of advance tax payments and the amount of tax for the calendar year. If you don’t want to do the calculations yourself, work in the web service Kontur.Accounting : the system itself will calculate the amounts, prepare payments and remind you of payment deadlines.
What accounts does the accountant operate when calculating the simplified tax system (postings)
The calculation of the single tax in a company’s accounting is identical to the calculation of income tax and is carried out in stages - the tax base is determined, the amount of the advance payment for the reporting quarter is calculated, and at the end of the year the final amount of tax payable is calculated. The accrual of the simplified tax system is recorded by posting:
D/t account 99 “Profits and losses” C/t account. 68 “Calculations for taxes/fees”.
This entry records the calculation of the advance payment for each reporting period - quarter and the total tax amount at the end of the financial year. In this case, the posting is the same, it does not depend on the taxation scheme chosen by the enterprise - 6% of income or 15% of profit (“income minus expenses”). It is only important to correctly calculate the amount of tax, and here the decisive factor becomes the version of the simplified tax system on which the company operates, since they differ radically in the definition of the tax base and the current tax rates. Let's figure out what the tax calculation should be for each of the simplified regimes.
The most important thing about the simplified tax system 2020
In the simplified system there are two objects of taxation:
- income, standard rate 6%;
- income reduced by expenses, standard rate 15%.
You can choose an object of taxation only once a year, so you need to understand in advance what business expenses you may have. If you started working on the simplified tax system Income, where expenses are not taken into account, and then your costs increased sharply, then you will be able to switch to the simplified tax system Income minus expenses only from the new year.
The standard tax rates indicated above can be reduced by regional laws to 1% for the simplified tax system for Income and up to 5% for the simplified tax system for Income minus expenses. For example, in one of the regions there is a standard rate of 6% for the simplified tax system Income and only 5% for the simplified tax system Income minus expenses, but only for construction. As you can see, the second option is more profitable, even if the share of costs is small.
By establishing such preferential rates for certain types of activities, the authorities seek to develop some direction in their region, most often this is production or construction. Therefore, before choosing a simplified taxation object, study the regional law; it is possible that a preferential rate applies to your type of activity. You can find out these features at the Federal Tax Service or the economic department of the local administration.
The main limitation on the ability to apply the simplified system is related to the amount of income received during the year. Initially, this amount was 60 million rubles, but in the period 2017-2020 another limit is in force - 150 million rubles.
Another important limitation is set for the number of employees - no more than 100 people. In principle, most individual entrepreneurs meet these conditions and therefore have the right to work under a simplified regime.
