Tax on individual entrepreneurs in 2021 on simplified tax without employees

2024 Author: James Gerald | [email protected]. Last modified: 2024-01-12 17:37

In 2021, there is already no doubt about the abolition of some tax regimes, so the simplification has become relevant again. This is a relatively loyal tax on individual entrepreneurs - representatives of small and medium-sized businesses, especially without employees. In Russia, there are also changes in the amount of payments on the simplified tax system.

Changes made by the Ministry of Finance in 2020

In 2021, new changes will start in Russia and the implementation of innovations adopted by the Ministry of Finance, which were recorded last year, continues. The abolition of UTII forces many individual entrepreneurs, representatives of small and medium-sized businesses to switch to a simplified system, where, even after the innovations, taxes are relatively tolerant, especially when doing business independently, without hired workers.

The plan for the transitional period, developed by the Ministry of Finance, is much more extensive, however, some points are still in the draft law and will be implemented as early as 2021. The list of simplifications is as follows:

1. Those individual entrepreneurs who work according to the “simplified taxation with the object of income” may no longer submit a declaration, but on condition that they switched to online cash registers and switched to a new regime, which is called the USN-online. The tax will be calculated by the employees of the Federal Tax Service on the basis of the data received. This provision worked in 2020 and will continue to operate this year.
2. In addition to the increase in the amounts for medical insurance and to the Pension Fund (entrepreneurs who operate without employees in Russia pay contributions for themselves), which came into force in 2020, the rule for paying 1% to the Pension Fund comes into effect until July 1. It starts working if the income received from entrepreneurship exceeds 300 thousand rubles. These changes are enshrined in the Tax Code.
3. Tax rates have increased. Those who worked on the "income" system and paid 6% on the profits received, will now pay 8%. For those who preferred the “income-minus expenses” system, this year the rate will grow from 15 to 20%.
4. Last year, during the pandemic, there was a loyal attitude of the regional authorities towards individual entrepreneurs who worked on a simplified basis, but the law limits the possibility of significant relaxation for entrepreneurs at the local level. It was within the competence of the authorities to reduce the "income" rate to 1%, and according to the second option - to 5%. Even the preservation of the previous rates due to the dire situation in which small and medium-sized businesses found themselves, affected only those who at that time did not exceed the number of employees over a hundred and did not earn more than 150 million rubles.
5. A bill is under consideration, which implies tax holidays for those who were forced to switch to this simplified tax regime due to objective circumstances (for example, the closure of another tax regime). If adopted, the neophytes of the system can count on tax holidays. A positive aspect of the approval of the bill will be not only the prolongation of the grant period, but also the expansion of the list of those who can claim this significant bonus.
6. And the last innovation is in the order of submission of reports. Now they can be submitted in one compiled copy in the form of 6 personal income tax, but no later than July 30. Anyone who pays for 10 or more employees must switch to electronic reports, and in all forms, but without employees, or less than ten people, can still resort to the paper version.

All changes in taxation under the simplified system in 2021 were repeatedly covered in periodicals and posted on special sites. However, the coronavirus pandemic has led to a complication of the situation for entrepreneurs in Russia, especially in the industries most affected by the quarantine.

Therefore, the country's government introduced deferrals, indulgences and benefits. But this year, the normalization of the situation means a return to the previous regime of paying taxes in all types used in the country.

What taxes are due

In 2021, according to official statistics, more than half of all Russian entrepreneurs work on the simplified system. This is a convenient option, in which there is a minimum of additional payments and relatively few documents that must be filled out (when compared with other systems used in Russia).

An entrepreneur can also choose within the STS - first to work according to the “income” system, and then, if necessary, switch to “income minus expenses”. However, it should be remembered that the tax office recognizes only those costs that are in the fixed list, and such a transition is possible only at the beginning of the year. If in 2021 an increased number of expenses for doing business was discovered, it will be possible to change the situation only from the new 2022.

In 2021, entrepreneurs must pay the USN tax, but no later than April 30. This is last year's calculation, but at the end of April (no later than the 15th, you need to pay an advance payment for the 1st quarter of 2021), and then the same advance payments must be transferred in July and October, and also no later than the 25th. These amounts are paid for six months and for 9 months in 2021.

An entrepreneur who has no employees still pays premiums, but only for himself. The collection of these mandatory payments is now entrusted to the Federal Tax Service. In 2020, compulsory insurance was:

• medical - 8426 thousand rubles;
• pension - 32,448 thousand rubles.

If there are no changes at the legislative level, they will remain the same in 2021. This must be closely monitored and payment must be made no later than 2021-21-12. Some entrepreneurs pay in installments, reducing advance payments, but it is possible to pay the entire amount in full, most importantly, on time in order to avoid the accrual of fines.

Without workers in Russia, you can engage in entrepreneurial activity under several taxation systems. The simplified tax system is only one of the possible options, in which more and more new restrictions appear. Those who work on a simplified basis save themselves from paying VAT, personal income tax from an entrepreneur's income and even from paying tax on existing real estate. The absence of hired workers relieves the entrepreneur from the functions of a tax agent, which are assigned to those who use employees.

However, it will retain this function in such cases:

• he provides intermediary services;
• buys waste paper or aluminum, scrap metal;
• rents state property.

In 2021, individual income tax remains on individual entrepreneurs: from bank interest, winnings, dividends and other non-entrepreneurial income, as well as the tax on movable and immovable property, if it is included in the list of taxable objects. The issue of taxes should be considered separately if a person combines a simplified system with other systems. In this case, the amount of payments depends on which type of combination is chosen.

Summarize

The simplified taxation system is a convenient type of taxation, which is chosen by 50% of entrepreneurs. However, even here it is necessary to pay taxes to the state, depending on the type chosen:

• 8 and 20% - tax on “income” or “income minus expenses”;
• mandatory insurance premiums for an entrepreneur who works without employees.

Taxation of movable and immovable property, if it is payable, 1%, if his income has exceeded the limit of 300 thousand rubles.