How an IT freelancer to become an entrepreneur. Part 3
Hello! We are continuing a series of posts on how an IT freelancer to become an entrepreneur. You already know why SP is better than LLC and how to register SP independently . Today we will tell what awaits the entrepreneur after registration.
A brief guide for start-up entrepreneurs from " I love IP "
All entrepreneurs are required to pay insurance premiums, even in the absence of activity. The minimum amount of contributions in 2014 is 20,727.53 rubles. in year. If the incomes of individual entrepreneurs for the year exceed 300,000 rubles, the FIU must additionally pay 1% of the income above this amount.
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How to calculate insurance premiums
If the incomes of individual entrepreneurs for the year do not exceed 300,000 rubles, then it is necessary to pay in the Pension Fund of Russia - 17,328.48 rubles, in the FFOMS - 3399.05 rubles.
If the incomes of individual entrepreneurs for the year exceed 300,000 rubles, then the additional contribution to the Pension Fund is calculated by the formula:
B = (D - 300 000) * 1%, where
For example, if the IE income for 2014 is 600,000 rubles, then he is obliged to pay:
How to pay insurance premiums
Contributions in a fixed amount (20 727, 53 rubles.) Must be paid until December 31, an additional 1% to the FIU - before April 1 of the following year.
Insurance contributions can be paid from the current account of the individual entrepreneur or by receipt at any branch of Sberbank. Sample receipts can be downloaded from the FIU website in your area . Contributions to the FIU and the FFOMS are paid by two receipts to different BCFs.
After a company has incomes, it needs to pay advance payments and a tax on the simplified tax system.
Advance payment by USN
Advance payments are paid:
Advance payment on the simplified taxation system, as well as the tax, can be completely reduced by the insurance premiums paid to SPs paid in the same period.
Council If income is available, we recommend paying insurance premiums not in a single amount at the end of the year, but in parts until the end of each quarter. In this case, if the advance payment or tax is less than the contributions paid, it is not necessary to pay it.
Advance payment is calculated by the formula:
AP = D * 6% - NE, where
For example, if the incomes of individual entrepreneurs from the beginning of the year to September 30 were 800,000 rubles and he paid insurance premiums in the amount of 20,000 rubles, then the amount of the advance payment for 9 months will be equal to 28,000 rubles:
AP = 800,000 * 6% - 20,000 = 28,000.
VAT tax
The tax on the simplified tax system is calculated in the same way as an advance payment, and is paid until April 30.
How to pay advance payment and tax on the simplified tax system
Advance payment and tax on the simplified taxation system can be paid from the current account of the individual entrepreneur, according to the receipt in any branch of Sberbank or via the Internet. You can generate a receipt for cash payment or pay via the Internet on the tax website .
Entrepreneurs in the simplified taxation system are obliged to keep a book on the accounting of income and expenses and submit a tax return once a year.
Book of income and expenses
The book of income and expenses (KUDIR) is issued for each calendar year. On the basis of this book, the advance payments (tax) on the USN are then calculated and the tax return is filled out.
Download the form of the book please click here . The book can be kept electronically; at the end of each quarter, print out completed sheets, and at the end of the year, number them and string them up. Download the sample for firmware on our website . To verify the book in the tax is not necessary.
Entrepreneurs on the USN income fill out only the title page, section I and section IV of the book.
For each operation, you must specify:
All operations in the book are listed in chronological order. The last sheet indicates payments for the insurance premium during the year. It is not necessary to reflect in the book expenses other than contributions.
USN declaration
The SST declaration for the previous calendar year is submitted until April 30. You can download the declaration form and see how it is completed on our website .
The declaration can be submitted to the tax authority in person or through a representative for a notarized power of attorney, as well as sent by mail with a declared value and investment inventory. If you have an electronic signature, the declaration can be submitted in electronic form via the Internet.
* * *
All that is written above, refers to the entrepreneurs on the USN income without employees. With employees, individual entrepreneurs have additional responsibilities for registering in funds as an employer, for paying insurance premiums for employees and for submitting reports to the Pension Fund of the Russian Federation and the Social Insurance Fund. In addition, the advance payment and the tax on the simplified tax system can be reduced to insurance premiums paid for themselves and for employees, but not more than 50%.
Thanks for the help in writing the article online accounting "Sky" . By the way, the guys have an excellent “ Only Reporting ” rate. It does not have a monthly fee, and the delivery of a tax return costs from 100 to 170 rubles, depending on the region. Try the full functionality of online accounting can be free for 14 days.
If you have questions, write in the comments.
See also :
A brief guide for start-up entrepreneurs from " I love IP "
Insurance premiums
All entrepreneurs are required to pay insurance premiums, even in the absence of activity. The minimum amount of contributions in 2014 is 20,727.53 rubles. in year. If the incomes of individual entrepreneurs for the year exceed 300,000 rubles, the FIU must additionally pay 1% of the income above this amount.
')
How to calculate insurance premiums
If the incomes of individual entrepreneurs for the year do not exceed 300,000 rubles, then it is necessary to pay in the Pension Fund of Russia - 17,328.48 rubles, in the FFOMS - 3399.05 rubles.
If the incomes of individual entrepreneurs for the year exceed 300,000 rubles, then the additional contribution to the Pension Fund is calculated by the formula:
B = (D - 300 000) * 1%, where
- B is an additional contribution to the FIU,
- D - this is the income of IP for the year.
For example, if the IE income for 2014 is 600,000 rubles, then he is obliged to pay:
- In the FIU fixed fee - 17 328.48 rubles.,
- In the FIU an additional fee - 3000 rubles. ((600,000 –300,000) * 1%),
- In the FFOMS - 3399.05 rubles.
How to pay insurance premiums
Contributions in a fixed amount (20 727, 53 rubles.) Must be paid until December 31, an additional 1% to the FIU - before April 1 of the following year.
Insurance contributions can be paid from the current account of the individual entrepreneur or by receipt at any branch of Sberbank. Sample receipts can be downloaded from the FIU website in your area . Contributions to the FIU and the FFOMS are paid by two receipts to different BCFs.
CSC for the payment of insurance premiums
CSC for the payment of contributions to the FIU:
392 1 02 02140 06 1000 160.
CSC for the payment of contributions to the FFOMS:
392 1 02 02101 08 1011 160.
392 1 02 02140 06 1000 160.
CSC for the payment of contributions to the FFOMS:
392 1 02 02101 08 1011 160.
Taxes
After a company has incomes, it needs to pay advance payments and a tax on the simplified tax system.
Advance payment by USN
Advance payments are paid:
- in the first quarter until April 25,
- in the first half of July until July 25,
- 9 months before October 25th.
Advance payment on the simplified taxation system, as well as the tax, can be completely reduced by the insurance premiums paid to SPs paid in the same period.
Council If income is available, we recommend paying insurance premiums not in a single amount at the end of the year, but in parts until the end of each quarter. In this case, if the advance payment or tax is less than the contributions paid, it is not necessary to pay it.
Advance payment is calculated by the formula:
AP = D * 6% - NE, where
- AP is an advance payment for the first quarter, half year or 9 months,
- D is the income for this period.
- SV - this insurance premiums PI, paid in this period.
For example, if the incomes of individual entrepreneurs from the beginning of the year to September 30 were 800,000 rubles and he paid insurance premiums in the amount of 20,000 rubles, then the amount of the advance payment for 9 months will be equal to 28,000 rubles:
AP = 800,000 * 6% - 20,000 = 28,000.
VAT tax
The tax on the simplified tax system is calculated in the same way as an advance payment, and is paid until April 30.
How to pay advance payment and tax on the simplified tax system
Advance payment and tax on the simplified taxation system can be paid from the current account of the individual entrepreneur, according to the receipt in any branch of Sberbank or via the Internet. You can generate a receipt for cash payment or pay via the Internet on the tax website .
CSC for the payment of an advance payment and tax on the USN
182 1 05 01011 01 1000 110
Reporting
Entrepreneurs in the simplified taxation system are obliged to keep a book on the accounting of income and expenses and submit a tax return once a year.
Book of income and expenses
The book of income and expenses (KUDIR) is issued for each calendar year. On the basis of this book, the advance payments (tax) on the USN are then calculated and the tax return is filled out.
Download the form of the book please click here . The book can be kept electronically; at the end of each quarter, print out completed sheets, and at the end of the year, number them and string them up. Download the sample for firmware on our website . To verify the book in the tax is not necessary.
Entrepreneurs on the USN income fill out only the title page, section I and section IV of the book.
For each operation, you must specify:
- serial number (numbering through from the beginning to the end of the year),
- date and number of the primary document (payment order),
- the content of the transaction (usually coincides with the purpose of payment),
- amount of income.
All operations in the book are listed in chronological order. The last sheet indicates payments for the insurance premium during the year. It is not necessary to reflect in the book expenses other than contributions.
USN declaration
The SST declaration for the previous calendar year is submitted until April 30. You can download the declaration form and see how it is completed on our website .
The declaration can be submitted to the tax authority in person or through a representative for a notarized power of attorney, as well as sent by mail with a declared value and investment inventory. If you have an electronic signature, the declaration can be submitted in electronic form via the Internet.
* * *
All that is written above, refers to the entrepreneurs on the USN income without employees. With employees, individual entrepreneurs have additional responsibilities for registering in funds as an employer, for paying insurance premiums for employees and for submitting reports to the Pension Fund of the Russian Federation and the Social Insurance Fund. In addition, the advance payment and the tax on the simplified tax system can be reduced to insurance premiums paid for themselves and for employees, but not more than 50%.
Thanks for the help in writing the article online accounting "Sky" . By the way, the guys have an excellent “ Only Reporting ” rate. It does not have a monthly fee, and the delivery of a tax return costs from 100 to 170 rubles, depending on the region. Try the full functionality of online accounting can be free for 14 days.
If you have questions, write in the comments.
See also :
Source: https://habr.com/ru/post/241179/
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