Small business 2011. Wolf and sheep

Last week, we began publishing cases that help solve real-world business problems in real life . Many wishes were received from you on how to continue this, we had a lot of ideas among ourselves and now we continue! Much has already been written about that since 2011 dark times will come for small businesses. Contributions will increase by 2.5 times, reports will have to be handed over new, more and 4 times more often, besides, there is no guarantee that our hard-earned money will go to its intended purpose and make the lives of grandparents, grandparents better. But what do businessmen do now? Go "in the shade"? Close? Run out of the country?

Most ways are illegal. Is it possible to do something quite legally and survive a difficult time, until the government comes to its senses and stops scaring small business?

About wolf

Let us first catch up with fear on those who are not yet afraid, or do not know what to fear. In 2011, small businesses expect 3 main misfortunes:

1. IE will pay for themselves in the Funds 16000 p., Not 12000 p. (we rounded for simplicity)
2. Contributions to the Funds from employee salaries will increase from 14% to 34%.
3. There will be more reports to the Funds, and it will need to be submitted more often - once a quarter.

And also, if earlier the maximum amount that you paid an employee for the year and must pay contributions to the Funds from her was 415,000 rubles, then from 2011 it will increase to 463,000 rubles.

What do these 3 “joys” give you in practice?

If you do not like to read the text, we have a wonderful picture for you about this:
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About sheep

Case one

If you are a private entrepreneur without employees and earn at least 45 thousand per month, then an additional 4 thousand rubles of contributions for you will pass unnoticed. For the tedious lovers of calculating meticulous readers, we further explain our findings. But you can take our word for it and go to the second case.

It is known that if you use special regime - simplified payment, UTII , etc. , you can reduce your tax by a maximum of half. That is, to cover your 16000 p. contributions, the amount of tax should be 32000 p. Well, in order to be able to pay this amount to the state, you have to earn, for example, 6% for simplifications, somewhere around 530-540 thousand per year, i.e. about 45 thousand per month.

You should be wondering where 16000 r are taken from. contributions, and where, and when they need to pay. So, in 2011, the PI will pay fees:

• Pension Fund (PFR) - 26%;
• to the Federal Medical Insurance Fund (FFOMS) - 3.1%;
• Territorial Medical Insurance Fund (TFOMS) - 2%.

All these percentages need to be multiplied by the so-called cost of the insurance year: 4330 p. (This is the minimum wage, established by the state) * 12 months = 51960 p.

You need to pay insurance premiums until December 31, 2011. You need to issue four bills - two in the Pension Fund of Russia (for the insurance and funded part of the pension), one in the TFOMS and one in the FFOMI.

In the Elbe, all this can be done in 2 steps: get the details and form bills.

Confirm before the Funds your properly paid 16,000 p. Contributions will come from 2 reporting forms - RSV-2 and SZV-6-1 .

The PCB-2 form is intended to show the Funds how much you had to pay, how much you paid, and whether there were any debts left.

The form SZV-6-1 (it is also called personalized reporting) is necessary in order for the Pension Fund to properly distribute what you paid for your future pension.

Both forms must be submitted by March 1, 2011 for 2010. It is not yet known, 2 times a year will have to take them, or one will suffice.

Naturally, both forms can be prepared without any problems in the Elbe and handed over via the Internet , so that the Funds once again do not run.

Case two

If you are an entrepreneur with employees or a director of a small company, then everything will not be so rosy for you as for a lonely entrepreneur. In 2011, you will have to pay 41% more contributions compared to 2010. Why is that, you can look again below. But we advise you not to tear your hair out and not be upset in vain, but to read about how you can make your life easier.

You are a director of a small firm with 5 employees. Including you, these are 6 workers for whom you need to pay salary contributions.

In a small company, the average salary is usually 15-25 thousand per month. Take 20 thousand. With this amount you will have to pay as many as 6 contributions each month:

• in the Pension Fund for the insurance part of the pension - 20% (24,000 p.);
• in the Pension Fund for the funded part of the pension - 6% (7200 r.);
• in FFOMS - 3.1% (3720 r.);
• in TFOMS - 2% (2400 r.);
• in the FSS "for temporary disability" (all pay) - 2.9% (3480 rubles);
• and the FSS “for injuries” (everyone pays, but individual rates, take for example) - 0.2% (240 rubles);

It is necessary to pay all this up to the 15th day of the next month in separate bills
And once a quarter you need to submit as many as 3 reports:

• in the PFR - RSV-1 (calculation of paid contributions), SZV-6-2 (personalized reporting to count the pension) before the 15th day of the second month following the quarter;
• in the FSS - 4-FSS (calculation of paid contributions to the FSS) until the 15th day of the month following the quarter.

If you entrust these things to Elbe, then you don’t have to think about them very much. So back to the economy.

So, we get the amount of contributions 41040 p. in year. In 2010, you would pay 16,800, i.e., 59% (100% - 41%) less.

To cover this increase in costs, you can go three ways:

1. To reduce the rate of profit is not good, and so you almost work to zero.
2. Increase the cost of products and services - 25 percent of the companies will do so. But this is not always possible.
3. To optimize the costs of workers' wages is the most interesting item. How to do this ? I would like completely legitimate.

That's how:

Save the sheep

First way

You can conclude with nat. persons contracts of a civil nature. Or, in other words, work contracts.

Such an agreement will allow you not to pay contributions to the FSS. Savings will be about 4%. Not a lot, but still. In rubles on our example it is 3720 p.

The rake of the way - you need to make a contract so that the FSS could not prikopatsya and recognize the relationship under this contract labor. The fact that there is a difference, you can read in the reference Elbe .

Second way

More effective. All possible workers make an IE at a simplified 6% and conclude an agreement with them for outsourcing services. Make them pay their own dues. The amount of contributions to include in the amount of payment under the outsourcing contract (there too, as agreed).

A minus of a way - it is necessary to convince employees that individual entrepreneurship is in their interests.

The third way, which is not quite a way, but interesting to know.

In the future, while you are using 2 other methods, the state is trying to self-regulate and soften the blow for at least someone .

In the State. The Duma passed a bill on which preferential rates of contributions to the Pension Fund of 18% instead of 26% will be established for enterprises that are engaged in a certain type of activity.
The list in the bill is quite large. If you are on this list, instead of 34% of contributions to all the Funds, you will need to pay 26%.

There is another thought for the Ministry of Finance to cancel the zero rate of contributions for incomes in excess of 415,000 (463,000) p. and do not raise insurance premiums. In this case, the burden of replenishing the budget of the Funds will fall on a large business, but a small one will “sigh” a little.

It turns out that for Ipshnikam in all respects it will be easier to survive the tax increase than for small firms. And small firms need to pay more attention to the outsourcing of IP services. This is how the state “helps” small businesses.

Publications from the series

1. How to live happily while paying taxes
2. Small business 2011. Wolf and sheep
3. About freelancer Ivan and how he did not get up from the couch