The UTII tax can be reduced by paid insurance premiums for individual entrepreneurs and employees. The procedure for reducing the tax depends on the form of activity, as well as on whether the individual entrepreneur has workers.
Instructions
Step 1
With UTII, the amount of tax can be reduced by the amount of paid insurance contributions for compulsory pension and social insurance in the Pension Fund of the Russian Federation and the FSS, respectively. You can also take into account the costs of paying sick leaves of your employees from your own funds and payments made under voluntary insurance contracts. The limit for the reduction in tax depends on the availability of workers.
Step 2
If an individual entrepreneur does not involve hired employees in work, then he has the right to reduce the UTII tax by 100% by the amount of insurance premiums paid to the Pension Fund of the Russian Federation. In order to exercise the right not to pay the imputed tax, its amount should not exceed 5181.88 rubles per quarter. This is exactly the size of the quarterly insurance premiums of individual entrepreneurs for themselves. In LLC, this procedure does not apply, since even if the founder and director are one person, he is still an employee of the company.
Step 3
For individual entrepreneurs with hired employees and LLC, there is a rule according to which the tax can be reduced within 50%. For example, the quarterly tax on activities within the UTII was 10,000 rubles, the amount of payments for employees to non-budgetary funds was 15,000 rubles. It turns out that the company can reduce the tax by no more than 5,000 rubles. and pay an imputed tax of 5,000 rubles to the budget.
Step 4
It should be borne in mind that the number of attracted employees includes both those who are issued under an employment contract and contractors (individuals) who provide temporary services under a civil law contract. The procedure for insurance deductions in both cases is identical, with the exception of payments to the FSS.
Step 5
The main questions about the procedure for reducing the amount of tax within the UTII arise from entrepreneurs who combine several tax regimes in their activities (for example, UTII and STS or UTII and OSNO). According to the clarifications of the Ministry of Finance, if an individual entrepreneur uses hired labor only in relation to UTII, then he can reduce the STS tax on insurance payments for himself without restrictions. The UTII tax in this case is reduced only within 50%.
Step 6
Also, taxpayers who combine several tax regimes are required to make separate accounting of income and expenses. The tax within the framework of imputed activities can be reduced only on paid insurance premiums for those employees who are involved in generating income on UTII. If separate accounting is not possible, all expenses (including insurance premiums) are distributed in proportion to the shares of income from UTII and another regime in the total revenue.
