KBS STS 6 percent 2021 for individual entrepreneurs without workers

2024 Author: James Gerald | [email protected]. Last modified: 2023-12-17 14:00

In 2021, the procedure for making advance payments under the simplified tax system (6 percent), as well as the BCC for individual entrepreneurs, remains the same. An entrepreneur who works without the involvement of other employees is also not exempt from paying mandatory contributions to the Pension Fund of the Russian Federation and the MHIF.

Changes in the taxation system

The tax legislation of the Russian Federation provides for quarterly advance payments to the simplified tax system. That is, the contribution must be paid throughout the year no later than the 25th day of the first month following the ended quarter: at the end of the first quarter, six months, nine months.

At the end of the billing year, the individual entrepreneur pays tax according to the simplified taxation system until April 30. In case of delay in payments, penalties are charged. An advance payment under the simplified tax system is made to the details of the tax service in the amount of 6% of the amount of income for the billing period.

From January 1, 2021, a new taxation system begins to operate on the territory of the Russian Federation, which implies the abolition of UTII (single tax on imputed income) for certain types of activities. Already at the beginning of this year, pharmacies and persons engaged in the sale of products from natural fur and footwear were exempted from UTII.

Entrepreneurs who have submitted an application for deregistration of UTII payers can choose one of the following taxation regimes:

• OSN - general taxation system;
• STS - simplified taxation system;
• PSN is a patent taxation system that is valid only in relation to individual entrepreneurs and depending on the retail space and / or the nature of the business.

The closest tax to UTII is the simplified tax system - the simplified tax system. In this case, the taxation of an object can be carried out according to one of two options: “income reduced by the amount of expenses” and “income”.

Also, from 2020, individual entrepreneurs can change UTII to PSN, except for those entrepreneurs who are engaged in the sale of fur products, shoes or medicines (pharmacies).

How to calculate tax on the simplified tax system for individual entrepreneurs

First of all, it should be noted that it is better to make mandatory payments for health and pension insurance on a quarterly basis. Although such contributions can be paid once a year, the majority of individual entrepreneurs prefer to do this once a quarter, which contributes to an even distribution of the financial burden throughout the year.

It is very important to have time to pay contributions "for yourself" (for health and pension insurance) before March 31 of the current year, otherwise it will not be possible to reduce the amount of the advance payment on the simplified tax system for the first quarter.

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How to calculate? Let's say the income of an individual entrepreneur for the first quarter of 2020 was 400 thousand rubles. At the same time, the individual entrepreneur made a payment of mandatory contributions "for himself" according to the following indicators:

• payments to FFOMS - 8,426 rubles;
• contributions to the Pension Fund - 32,448 rubles.

The total amount of payment for the year was 40,874 rubles

If the company's income exceeds 300 thousand rubles, an additional 1% is charged in favor of the PFR. The size of the payment to the Pension Fund will be: 32448 × 8 = 259,584 rubles.

When making quarterly payments, the figures indicated above must be divided by 4. In this case, the total amount of the quarterly payment to the MHIF and the Pension Fund of the Russian Federation will be 10,218.5 rubles.

Now you need to calculate the size of the advance payment according to the simplified tax system: 400 thousand × 6% = 24 thousand rubles.

From the amount received, the entrepreneur can make a tax deduction for the amount of obligatory payments made (to the Pension Fund and the Federal Medical Insurance Fund) for the first quarter: 24,000 - 10,218.5 = 13,781.5 rubles.

Such a settlement scheme is valid only on condition that contributions are made to the Pension Fund of the Russian Federation and the MHIF before March 31 of the beginning year.

KBK for simplified taxation system 6%

The STS codes for "income" have not been changed since 2014, so in 2021 they will most likely be the same. The KBK for 2020 according to the simplified taxation system (6 percent) for the object "income" for individual entrepreneurs without employees is as follows:

• tax - 182 1 05 01 011 01 1000 110;
• fines - 182 1 05 01 011 01 3000 110;
• penalty interest - 182 1 05 01 011 01 2100 110.

Before making advance payments, you should clarify the information using the reference book. An error in specifying the BCC can lead to the return of the payment document or the assignment of the category "Unclarified" to the payment.

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The accrual of interest will be made until the advance payment leaves the composition of this category. To recover the payment, you need to submit a corresponding application, after which the penalties will most likely be canceled.

An application to the tax service is also submitted if an error is made in filling out the data:

• the tax period for which the payment is made;
• KPP and TIN of the recipient / sender;
• basis of payment;
• OKTMO;
• taxpayer status;
• purpose of payment;
• date and number of the payment order;
• the account of the federal treasury, if the funds were received by the budget;
• purpose of payment.

When filling out a payment order, you should be especially careful and remember that an error in the name of a banking organization, in accordance with paragraph 4 of Art. 45 of the Tax Code of the Russian Federation, is irreparable.

There is only one option for action in this case: make a new payment indicating the correct details, pay penalties, and then write an application to the tax authority for the return of funds sent to the wrong details.

Summarize

1. In connection with the cancellation of UTII, from January 1, 2020, individual entrepreneurs are switching to a new taxation system. It can be STS or PSN.
2. When paying mandatory contributions to the Pension Fund and the MHIF, you can receive a tax deduction for the simplified tax system.
3. Payments under the simplified tax system are made quarterly, no later than the 25th day of the first month of the next quarter.
4. Since 2014, the BSC for the simplified taxation system of 6% remain unchanged, but before making payments, it is recommended to clarify the information using the reference book.
5. Failure to specify the details may result in sanctions. Penalties will be accrued until the second payment is sent with the correct details.
6. Refunds are made on the basis of an application sent to the tax service.