Tax reports for individual entrepreneurs. What quarterly and annual reports must an individual entrepreneur submit? Declarations submitted when under special tax regimes
Competent documentation is one of the main conditions for the success of any business activity.
Therefore, every person engaged in one or another is obliged annually within the established government agencies deadlines for submitting reports. This also applies to those individual entrepreneurs who work with a simplified taxation system.
Those who have their own business should know that in addition to annual reports, they will have to submit some documentation at the end of each one. If this is not done on time, the entrepreneur faces serious penalties, including the closure of the organization.
Naturally, on modern market There are a lot of different companies offering their services for the preparation of their reporting documentation and the provision of all papers to government agencies.
But before hiring additional lawyers and accountants, the entrepreneur needs to have at least a little understanding of what documents are included in the annual and quarterly reports, as well as the deadlines for submitting them.
The deadlines for submitting individual entrepreneurs’ reports may vary depending on a number of factors. This includes the taxation system that regulates the conduct of a particular business, the chosen type of business activity, as well as whether the owner acts as an employer and whether he has hired employees:
As for quarterly reporting for individual entrepreneurs who hire workers, they must provide the Social Insurance Fund with all the information specified by the current code every 4 months.
Data is transmitted in rubles and kopecks no later than the 15th day of each month ending the quarter - April, July, October, January.
After this, namely in May, August, November and February, it is necessary to notify about this.
For this purpose, reports are sent there that insurance premiums were successfully and timely paid.
If a businessman engaged in any type of economic activity, has no employees, then at the end of each quarter he needs to submit a tax return - before the 20th. The single tax is also payable, but here the deadline is 5 days longer - until the 25th.
Every year, all entrepreneurs (this applies, in particular, to individual entrepreneurs) who have their own business are required to submit a report, which includes:
Declarations on payment of agricultural tax until March 31 and on payment of land tax until February 1 (if there is a need to submit such documents).
Income tax return, as well as expected income for the next year - this information must be provided by April 30.
Such reporting documents are provided by businessmen who do not have employees.
The deadline for submitting reports for individual entrepreneurs providing jobs, as well as the documentation itself, is somewhat different. They additionally need to provide:
The tax office also requires information about the direct income of employees. The deadline for submission is April 30.
Individual entrepreneurs should know that even if they do not have any employees at all, they will still have to provide data on the average number of employees. However, starting in 2014, this rule was abolished.
Deadlines for submitting reports for individual entrepreneurs on the simplified tax system
If an entrepreneur has the opportunity to choose a simplified tax system for himself, then he will have to submit significantly fewer reports.
This applies to both quarterly and annual documentation. So, the deadline for submitting individual entrepreneurs’ reports at 6%:
- report on the average number of employees, which is submitted until January 20;
- declaration – until April 30. If there is no income, then zero reporting should be submitted.
This taxation system is the simplest. It allows the entrepreneur not to think about some payments, and also relieves the individual entrepreneur from maintaining complex documentation.
Such an option could be optimal solution for those running small businesses. Restrictions for such a tax system are annual income exceeding 60 million rubles, the use of more than 100 employees in the process of doing business, as well as the presence of branches, insurance companies, etc.
For entrepreneurs who are on the simplified tax system at a rate of 15%, the list of documents included in the report is much wider:
- the report on the number of employees is submitted in the same way as for the simplified tax system 6% - until January 20.
- This rule also applies to the income statement - it must be submitted no later than April 30, both with income and zero.
- before April 1, all individual entrepreneurs using the simplified tax system at a rate of 15% must submit certificates in form 2-;
- Every quarter additional reports on employees are submitted, as well as information to the Pension Fund and the Social Insurance Fund.
Reporting and termination of the existence of individual entrepreneurs
If for one reason or another a businessman decided to close and completely liquidate the business, then he will still need to submit final reports to the Pension Fund and the tax office.
There is no point in delaying this matter, since those individual entrepreneurs who did not provide the necessary documentation on time will continue to be charged contributions. Therefore, it is best to send the latest reports either on the eve of liquidation or immediately after the organization is closed.
Naturally, an individual entrepreneur, in the event of termination of his activities, must also submit tax reporting. It will be convenient to prepare all the papers before the end of one of the reporting quarters. This way you won’t have to do the same job with minor changes several times.
As for the retention period for documentation, it is advisable for an entrepreneur to keep with him the papers on the submitted reports for a year after the closure of the organization. It makes sense to do this in case tax service decides to call a former businessman to conduct an inspection.
Where and how to submit IP reports
Having selected the most suitable taxation system, the entrepreneur must submit declarations (general or income) to the relevant authorities individuals), as well as VAT.
If the income of an individual entrepreneur suddenly increases significantly, then it is necessary to immediately prepare a report about this. When the property owns land or an individual entrepreneur manages any type of agricultural enterprise, he is obliged to pay taxes bearing the appropriate name.
After all declarations have been completed and tax dues have been paid, reports on the work done are sent to the PFS and FSS.
Since an entrepreneur is a subject economic activity, then accounting, or rather its competent management, is the direct responsibility of a businessman.
But the law contains a clause that exempts individual entrepreneurs from such a difficult task: accounting may not be provided if there is any accounting of income and expenses or a report is kept on other tax objects.
But the entrepreneur is still obliged to record his activities, just in a more or less easy way. It should be reflected in the income book and in the statements. Information must be provided consistently and accurately throughout the year.
Running any business is not easy and requires certain knowledge. That is why, without basic information from the field, it is almost impossible to submit all the reports yourself. To do this, most often individual entrepreneurs either keep specially trained people on their staff or turn to the appropriate organization for help.
Under any circumstances, there is no point in delaying the submission of annual and quarterly reports, since the deadlines for their submission are clearly fixed, and their failure to comply is punishable by significant penalties.
Good afternoon, dear individual entrepreneurs!
A common question from newbies that comes up all the time. Well, let's look at this point in a little more detail and talk about basic reporting for individual entrepreneurs.
So, let us have an individual entrepreneur without employees on the simplified tax system of 6%. What and where does he need to take in 2016?
They notify you in advance about the required reporting and automatically generate it. And I tirelessly repeat that there is no need to save on this. The fact is that there is no universal (and unshakable) list of reports that will suit absolutely everyone. Moreover, this list is constantly changing, and developers promptly update the reporting calendar and upload new forms that need to be submitted to individual entrepreneurs.
So let's get started. Let's look at the basic reporting that needs to be submitted.
Tax reporting
Here it is minimal and consists only in the fact that individual entrepreneurs using the simplified tax system of 6% need to submit a tax return based on the results of 2016.
An important point that is often forgotten. Even if an individual entrepreneur did not have income using the simplified tax system, he is still required to submit a tax return. The so-called “zero” declaration.
Reporting to the Pension Fund
Since our individual entrepreneur does not have employees, there is no need to submit anything to the Pension Fund, Social Insurance Fund, or Federal Compulsory Medical Insurance Fund. You just need to pay quarterly contributions “for yourself” to the Pension Fund and the Federal Compulsory Medical Insurance Fund on time.
But here you need to understand that an individual entrepreneur without employees means an individual entrepreneur who did not hire employees for a year, did not register as an employer and did not work under civil law contracts.
But I advise you to carefully follow the news, since in 2017 there will be a lot of changes, since tax authorities (Federal Tax Service) will already collect contributions.
Reporting to Rosstat
It depends on what kind of activity the individual entrepreneur is engaged in. Most individual entrepreneurs rarely encounter reporting to Rosstat. As a rule, once every 5 years, when continuous observations are carried out. For example, the last continuous observation was at the beginning of 2016, following the results of 2015.
But nevertheless, I advise you to check yourself in the new service from Rosstat, where you can find out exactly what reports you need to submit. Read about how to use this service here:
KUDIR
This is a book of income and expenses that must be maintained continuously. It is clear that the majority maintain it electronically, in the same “1C. Entrepreneur". There is no need to submit it to the tax office, but you must provide it upon request. That is, it should always be up to date, with fresh data. All this is achieved by regularly entering data into your accounting program for traffic Money, according to accounts, acts, etc. etc etc. etc….
At the end of the calendar year, the KUDIR is printed, filed and signed by the individual entrepreneur.
KKM reporting
If you work with cash, then there must be appropriate reporting on the cash register. That is, you need to comply with the requirements of cash discipline.
Industry reporting
It also depends on what exactly the individual entrepreneur does. For example, some individual entrepreneurs submit reports to Rospotrebnadzor on their environmental impact.
Here you will have to figure it out yourself by contacting the appropriate authorities.
EGAIS
Reporting has also recently appeared in RosAlcoholRegulation.
To be honest, I haven’t worked with this system and I’m not a guide here. But I know that many are already studying the so-called “alcohol declarations”.
More recently, labeling of fur products has been introduced
This happened quite recently, on August 12, 2016. I haven’t dealt with this issue yet, but there will probably be some tricky report there too.
P.S. And once again I will insistently repeat that there is no need to save on accounting programs for individual entrepreneurs. All this is displayed in the event calendar, in the programs themselves.
What can you do to avoid missing important reporting?
Personally, I use 1C. Entrepreneur". The program is simple and tailored for individual entrepreneurs. It is regularly updated and automatically generates all the necessary reporting.
But all kinds of “cloud” accounting are also popular, which will be optimal for beginners who do not want to regularly update 1C and monitor its performance.
Don't forget to subscribe to new articles for individual entrepreneurs!
And you will be the first to know about new laws and important changes:
I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.
Alex
You might want to answer the following question for a potential buyer of one of your books.
What documents are needed in order to register a computer or laptop that will be at your workplace (shop, stall, office)? I’m just wondering how the inspectors will know that this laptop is not stolen (for example, I brought it from home) if the receipts and documents for purchasing the laptop were lost years ago.
And one more question related to the 1C program. Doesn’t the use of the Windows version of the 1C program on Linux violate the license agreement (the fact is that perhaps I will use it on my laptop, since I don’t have money for licensed Windows - the laptop won’t handle the “top ten”, and Windows XP or you can’t buy 7 now)?
And how critical is using an unlicensed version of Windows on a work computer? Can the inspection authorities impose sanctions on you if they find some Zver DVD on your computer (provided that they have no complaints about other issues related to your business)?
I apologize for such a strange question, it’s just that these points are usually not discussed on resources related to small businesses, and none of the IT people I know are entrepreneurs.
Best wishes, Alex.
Dmitry Robionek
Alex,
— I haven’t encountered the first question, but it’s better to keep all receipts for equipment and software. But I don’t think that they will dig in this vein without extra grounds (about proof that the office equipment is yours and not wanted).
- for 1c - it’s better to read it on their website.
— You definitely cannot use unlicensed software on work computers. This applies not only to Windows, but also to any unlicensed software in general. And you also need to keep receipts, etc.
Look at Habré for information about this, about responsibility. This topic was raised there quite often.
Alex
Thanks for the info. As for 1c, I was already on their website, it seemed like they didn’t say anything about Wine, which means it’s possible, in any case, it doesn’t violate the license agreement.
Nastya
Hello! Please tell me. The situation is this: in August 2015 I opened an individual entrepreneur and switched to a 6% tax rate. I paid contributions for myself two or three times (receipts arrived from the pension). Then I didn’t submit a declaration (I wanted to submit a zero declaration), because I was not in Russia. And it turns out that after that the receipts for some reason stopped coming! Now I want to submit a declaration, pay the remaining pension debt and close the individual entrepreneur. But I’m in another city, how can I check all my debts in the pension?? And why could they suddenly stop sending receipts??? Could this be due to the fact that the pension has already slapped me with a debt of 140 thousand for an unsubmitted declaration?? Thank you very much in advance
Olga
Dmitry, did I understand correctly that if I am an individual entrepreneur without employees of the simplified tax system of 6%, not yet conducting any activity, but paying mandatory taxes for myself to the Pension Fund, FFOMS, then I DO NOT submit balance sheet statements to the tax office, but only a DECLARATION (zero).
And I also don’t submit reports to the Pension Fund of the Russian Federation or the Federal Compulsory Compulsory Medical Insurance Fund (without employees), and I reflect payments made to these funds in my accounting department.
And do I need to pay contributions to the Social Insurance Fund?
Dmitry Robionek
Olga, an individual entrepreneur on the simplified tax system of 6% without income and employees submits only a tax return at the end of the year (zero). There is no need to submit anything to the Pension Fund and the Federal Compulsory Medical Insurance Fund, since there are no employees. But you must pay your dues by the end of the year. KUDIR must also be available, but you do not need to turn it in.
In the Social Insurance Fund, this is optional; you can pay for yourself. I don’t pay them myself and I don’t know anyone who pays for themselves voluntarily.
What do you mean by "balance sheet"?
Olga
Dmitry, thank you! Sorry, typo, it means “accounting statements”. By “accounting statements” I meant accounting and tax accounting in full with the mandatory maintenance of all journals - orders and the general ledger, even if no activity was carried out, with quarterly submission financial statements(or already once a year, I don’t know), which includes documents such as: -balance sheet, reports on financial results, cash flow...etc. (and I don’t need to keep all this even for myself, in case of verification). Only KUDIR is being carried out, but does not give up.
Those. To the Federal Tax Service of the simplified tax system, 6% submit only a declaration.
And with the introduction of the ESSS, the reporting procedure currently in force for the simplified tax system 6% without employees and without activities will change?
Thank you!
Nia
Good afternoon Let's say I am an individual entrepreneur, 6%. No employees. And for example, I enter into an agency agreement with individuals (not individual entrepreneurs) And let’s say my agent earned 10.00 rubles from sales in my affiliate program - it turns out that I have to deduct 1,300 rubles from him and pay personal income tax. — QUESTION: In addition to this, do I have to pay any fees FOR IT? And do I have to pay VAT for it?
Denis
Hello Dmitry again. Registered as an individual entrepreneur on 05/18/2012 under the simplified tax system (USN) - income, main OKVED 92.13 - MOVIE SHOWING. The Pension Fund did not pay contributions and a fine was imposed for 2014 in the amount of 135,000 rubles. . Didn't work as an individual entrepreneur. I called the Pension Fund and they said that if I don’t submit reports to the tax office in the next few days, there will be a fine for 2015 as well. But the Pension Fund needs a report only for 2014-2016. What should I do? Provide reports to the tax office for all five years - zero and close the individual entrepreneur, or you can for 2014-2016. and close the IP. On the spot, a company with such an OKVED opened only last month and is unlikely to help with anything.
Dmitry Robionek
No, you need to find a company not with your OKVED, but a company that provides accounting. support for individual entrepreneurs on closure. There are plenty of them in any city... They will help you prepare closing reports for little money.
You need to close if you do not plan to operate as an individual entrepreneur. Otherwise, everything will continue to accumulate.
Anastasia
Hello Dmitry! I have 2 questions for you:
1. Is there a law on changing the KUDiR for simplified income tax for 2017?
2. I subscribed to your newsletter (and for the third time), but nothing comes ((...Why? I confirmed it from my email.
Alexei
Hello Dmitry!
I am your subscriber and want to ask a question.
During 2016, the individual entrepreneur’s account received 3 payments for building materials, but after the money was received, the buyer asked to return them because the building material did not suit him according to the specifications for the tender. And I sent the money back with the mark “wrong payment”.
Question? Should this money be considered income in the simplified tax return for 2016 or not? After all, the tax office doesn’t care what your expenses are for the simplified tax system (6%).
Thank you!
Dmitry Robionek
Sergey, good afternoon.
In general:
-If there are no employees, and they have not entered into civil contracts with individuals, then there is no need to submit reports on employees)
- Only a declaration is submitted to the Federal Tax Service for individual entrepreneurs on the simplified tax system of 6% without employees.
-You don’t need to submit anything to the Pension Fund and the Federal Compulsory Medical Insurance Fund if there are no employees.
And other reporting depends on what exactly you do. Therefore, it is better to buy an accounting program or online service that, based on your data, will remind you of what exactly needs to be submitted and when.
Sergey Vladimirovich
Thank you! There was information that something needs to be submitted to the Federal Tax Service even if there are no employees. Where can I find official documents on the composition of the reporting of an individual entrepreneur without employees on the simplified tax system of 6%?
Thank you!
Dmitry Robionek
No, I haven't heard that. There are no warnings of this kind in my program either.
Most likely, you mean that you need to submit it to those individual entrepreneurs who are registered as employers, but they do not have employees (for example, everyone was fired). Then yes, they submit reports on employees in any case.
You get tired of searching on official websites =) After all, everything is scattered across many sources in the form of orders, letters, recommendations…. There is reporting to Rosstat if you are included in the sample. If you hire employees, everything changes all the time...
But to the Federal Tax Service, an individual entrepreneur without employees submits only a tax return according to the simplified tax system.
Buy an accounting program, don’t worry... Everything is always up to date, a reporting calendar, payments, recommendations.
I also recommend connecting to the Federal Tax Service website personal account IP - there is also a lot of useful information there.
Each individual entrepreneur must report on his activities to the tax authorities within clearly defined deadlines. Exactly when to file your return depends on what tax regime you are in. But is annual reporting of individual entrepreneurs always a mandatory requirement? Let's figure out which taxation systems require an annual report.
Annual reporting of individual entrepreneurs on OSNO
Individual entrepreneurs who remained on the main tax system (OSNO) will be required to report for the year on the following items:
1. Personal income tax (NDFL).
You submit declarations in forms 3-NDFL and 4-NDFL no later than April 30 of the year following the reporting year. Do not forget that if there are employees, a report on their income is also submitted to the Federal Tax Service. In this case, the tax office expects an annual certificate from you in form 2-NDFL no later than April 1.
2. Average number of employees.
3. Calculation of insurance premiums.
Submitted to the Pension Fund no later than February 15 in paper form (no later than February 20 in electronic form).
Entrepreneurs on PSN and UTII must provide once a year only:
3. Statistical reporting in the form “1-entrepreneur” to Rosstat (until April 1).
In 2015, the entrepreneur had to submit a land tax return annually. Now there is no need for this - tax payment is made on the basis of a notification that the tax office will send you before October 1.
Submitting individual entrepreneurs' reports for the year is the responsibility of an entrepreneur who is on the OSNO, the simplified tax system and the unified agricultural tax. If you pay tax on imputed income or patent, you will not have to report for the year. Be vigilant in everything related to deadlines and information provided. You are responsible for erroneously or falsely filled in data. By reporting on time, you strengthen the “foundation” of your business and save yourself from possible fines.
Reporting of individual entrepreneurs without employees
1. Under the normal taxation system
1. Tax return by VAT(form KND-1151001) - once a quarter, due on the 25th day of the month following the tax period. The tax period is a quarter. The tax is paid in installments, 1/3 for the expired tax period no later than the 25th day of each of the three months following the expired tax period.
Those. the declaration for the 4th quarter is submitted no later than January 25, the tax for the 4th quarter is paid no later than 1/3 no later than January 25, February 25 and March 25.
2. Tax return 4-NDFL(declaration of estimated income) - submitted after the appearance of income from business activities within five days after the expiration of a month from the date of occurrence of such income. The declaration is submitted in order for the tax office to calculate advance payments for personal income tax paid during the year.
If an entrepreneur has been operating for more than a year and does not plan significant changes in income for the current year, then this form does not need to be submitted; tax advances must be calculated based on the 3-NDFL declaration submitted for the previous tax period.
If an entrepreneur experiences a significant increase or decrease in income this year (by more than 50%), then he is required to submit an adjusting declaration to recalculate advance payments.
3. Tax return 3-NDFL- due date is April 30 of the year following the tax period.
Tax for the year is paid no later than July 15 of the year following the tax period. During the tax period, individual entrepreneurs make advance payments:
- for January-June - no later than July 15, in the amount of 50% of annual amount advance payments (see clause 2 of this article);
- for July-September - no later than October 15, in the amount of 25% of the annual amount of advance payments;
- for October-December - no later than January 15, in the amount of 25% of the annual amount of advance payments.
2. Reporting under a simplified taxation system
1. Tax declaration on single tax , paid in connection with application of the simplified tax system(form KND-1152017) - submitted to the tax office at the place of registration of the individual entrepreneur no later than April 30 of the year following the tax period.
Note! The declaration is submitted once a year!
Advance tax payments for the 1st quarter, 1st half of the year, 9 months are paid no later than the 25th day of the month following the reporting period. Tax for the year is paid no later than April 30 of the year following the expired tax period.
Advance payments are calculated in exactly the same way as the annual tax - from the amount of income received and expenses incurred (with a simplified tax system of 15%), and not on estimated income, as with the simplified tax system.
2.
3. Reporting for a single tax on imputed income
1. Tax return for UTII (form KND-1152016) - once a quarter no later than the 20th day of the month following the tax period. Tax period - quarter
The tax is paid no later than the 25th day of the month following the tax period.
2. Individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices within the framework of agreements with them are required to submit to The Federal Tax Service has electronic logs of issued/received invoices.
4. Reporting under the patent tax system
Individual entrepreneurs working under intermediary agreements (commission, agency, etc.) with taxpayers using OSNO and issuing/receiving VAT invoices within the framework of agreements with them are required to submit to IFTS in electronic form logs of issued/received invoices.
Reporting of individual entrepreneurs who are employers
The reporting of the individual entrepreneur consists of reporting for himself (see section I) and reporting on taxes and contributions for employees.
Reporting on taxes and contributions paid on income paid to individuals under employment contracts and contracts for the provision of services and author's orders does not depend on the individual entrepreneur taxation system. Therefore, the list is common to all taxation systems.
1. Information on the average number of employees- submitted to the Federal Tax Service at the place of registration of the individual entrepreneur no later than January 20.
2. Monthly form SZV-M. Submitted to the Pension Fund no later than the 15th day of the month following the reporting month.
3. Payroll to the Fund social insurance 4-FSS(for contributions from accidents and occupational diseases). Submitted to the FSS branch where the entrepreneur is registered as an employer. Submission deadline - no later than the 20th day of the month following the reporting period (if reporting is submitted on paper) or no later than the 25th day of the month following the reporting period (if reporting is submitted on electronic media). Reporting periods - quarter, half-year, 9 months and year
4. Calculation of insurance premiums in the Pension Fund, Compulsory Medical Insurance Fund and Social Insurance Fund (in terms of contributions for temporary disability and maternity) in the form KND-1151111 - submitted to the territorial tax office no later than the 30th day of the month following the reporting (settlement) period.
Reporting periods - 1st quarter, 1st half-year, 9 months, billing period - one year.
5. Personalized reporting to the Pension Fund. Forms SZV-STAZH And EDV-1. Submitted to the territorial branch of the Pension Fund by March 1 of the year following the reporting period.
6. Calculation of personal income tax amounts calculated and withheld by the tax agent 6-NDFL. Submitted no later than the 30th day of the month following the reporting period (1st quarter, 1st half of the year and 9 months). Annual form submitted no later than April 1.
7. Certificates of income of individuals ( 2-NDFL) - submitted to the tax office no later than April 1 of the year following the reporting year.
Congratulations, you have become a businessman! Along with the status of an individual entrepreneur, you have the obligation to pay taxes and submit reports. We'll tell you what's to come.
Individual entrepreneurs pay insurance premiums
After registering an individual entrepreneur, you need to pay contributions to the pension and health insurance to the tax office.
If an individual entrepreneur has not been registered since the beginning of the year, the amount of contributions is reduced in proportion to calendar days.
Taxes and reports in special modes
Other taxes and reports depend on the chosen taxation system. Beginning entrepreneurs most often choose the special modes of the simplified tax system, UTII and patent, so we will talk about reports for these systems.
simplified tax system
If you decide to work under the simplified tax system, at the end of the year you need to submit a report to the tax office. For LLCs, the deadline is March 31, and for individual entrepreneurs, April 30. A report on the simplified tax system is the main document that will help you check whether you paid taxes correctly, whether you hid part of your income from the state and other important things. Even if you did not earn anything last year, you will still have to send a “zero” declaration.
Despite the fact that the report is submitted once a year, the tax must be paid quarterly:
- for the quarter until April 25;
- half a year before July 25;
- 9 months before October 25th.
UTII
The UTII report contains information about activities and indicators that affect the amount of tax. If you filed, you need to report to the tax office every quarter by the 20th of the next month:
- 1st quarter - until April 20;
- 2nd quarter - until July 20;
- 3rd quarter - until October 20;
- 4th quarter - until January 20.
The tax must also be paid every quarter, but the deadline is set on the 25th.
Patent
The patent is only suitable for individual entrepreneurs who have less than 15 employees and whose income does not exceed 60 million rubles per year. The main advantage is that you do not need to submit a report to the tax office regarding activities on the patent. If you filed, then you just need to pay the patent amount on time.
A patent for a period of up to 6 months must be paid no later than the expiration of the patent.
A patent for a period of 6 months to a year is paid in two parts:
- 1/3 of the amount no later than 90 days after the start of the patent.
- The remaining part, 2/3 of the amount, no later than the expiration date of the patent.
Reports for employees
For individual entrepreneurs, the number of reports increases only with the appearance of employees. And for LLCs, reports on employees are required immediately after creation, because the organization cannot work on its own and is considered the employer by default.
Every month, employees must make contributions to the tax office and the Social Insurance Fund. The total amount of contributions ranges from 30.2% to 38% of wages, but benefits are provided for some types of business. We talked about existing benefits in the article “”. All information about insurance premiums is included in reports for the tax and Social Insurance Fund.
Calculation of insurance premiums (DAM)
In this report you show all accrued contributions, except for “injury”. Submit the report once a quarter - by the 30th day of the month following the quarter:
- 1st quarter - until April 30;
- half-year - until July 30;
- 9 months - October 30;
- year - until January 30.
4-FSS
Once a quarter you need to report to the Social Insurance Fund about the contributions for employee injuries that you paid there. Submit the report on Form 4-FSS on paper by the 20th of the month following the quarter, and via the Internet by the 25th.
6-NDFL and 2-NDFL
As an employer, you are required to withhold 13% tax from your employee’s salary. This is personal income tax - personal income tax. It must be transferred to the tax office no later than the next day after salary payment. Then reflect all information about employee income and personal income tax withheld and paid in the reports.
Every quarter the tax office expects the 6-NDFL report. It contains the amount of income that all employees received, tax deductions and the total amount of personal income tax.
Deadlines are set:
- for the 1st quarter - until April 30;
- for half a year - until July 31;
- 9 months before October 31;
- a year - until March 1.
In addition, at the end of the year, before March 1, send 2-NDFL certificates for each employee. They contain the monthly income of each employee, tax deductions and personal income tax amounts.
Information on the average number of employees (ASCH)
This is the smallest report that contains a single indicator - how many people worked for you on average last year. We need to talk about this every year. tax office until January 20.
For an LLC, the first report must be submitted earlier - before the 20th of the next month after registration, and then only at the end of the year until January 20.
SZV-M, SZV-STAZH and SZV-TD
Every month, the SZV-M report is submitted to the Pension Fund of Russia, which contains a list of employees and their SNILS numbers. The report must be submitted by the 15th of each month.
SZV-STAZH is a more detailed report on the length of service of employees; it is submitted at the end of the year. You must report for 2019 by March 1, 2020. Submit the SZV-Stazh in advance if an employee retires or you liquidate the business.
SZV-TD is a report on the work activity of employees, on the basis of which their electronic work books. They rent only to those employees for whom there have been personnel changes: hiring, transfers, dismissals, etc. Deadline: until the 15th of the next month. If there have been no personnel changes, you do not need to submit a report. The zero form is not provided.
Reports to Rosstat - if included in the sample
Sometimes Rosstat conducts studies of individual entrepreneurs and LLCs, which may require statistical information about your business. In this case, an official letter will be sent to your address with a form attached and instructions for filling it out. The letter may get lost, so it’s better to play it safe and check your TIN on the Rosstat website.
Don’t be alarmed, you don’t have to remember all these taxes, reports and deadlines. Elba will create your personal tax calendar and remind you of all important deadlines in advance - sign up and try it yourself.
