When applying the simplified company taxation system, individual entrepreneurs pay a unified social tax. The calculation of this value is regulated by Chapter 24 of the Tax Code of the Russian Federation. The calculation and payment of tax has a number of features that are taken into account when calculating the base. The UST rate varies depending on the amount of accrued wages.
It is necessary
- - calculator;
- - information about the accrued wages;
- - information on deductions to the Pension Fund of the Russian Federation and accrued disability benefits.
Instructions
Step 1
The UST base is calculated separately for each employee. It is equal to the accrued payments for the month. As long as the employee's salary is less than 280,000 rubles, the tax rate is 26 percent. Accordingly, a monthly tax is calculated for each specialist of the enterprise, calculated by multiplying by 26% of the base. The latter is not equal to actually paid, but accrued payments. Then the UST for employees is added, therefore, the calculated tax is obtained.
Step 2
For January, the tax is calculated as indicated above. For February, the UST is calculated in the same way, only deduct the tax for January from the calculated amount. Accordingly, the UST is calculated on an accrual basis, but minus the tax for the previous month.
Step 3
Then the tax is allocated to the budgets. The federal budget receives 20% of the calculated UST amount, the FSS - 2.9%, the FFOMS - 1.1%, and the TFOMS - 2%.
Step 4
When the tax base exceeds 280,000 rubles, then to the fixed amount of 72,800 rubles, add the amount by which the tax base exceeds 280,000 rubles. Multiply the result obtained by 10 percent. Then add together the tax amounts for each employee. Subtract the UST for previous months.
Step 5
Distribution by budget is as follows. Send 56,000 to the federal budget, plus 7.9% of the amount by which the tax base exceeds 280,000 rubles. Transfer 8 120 rubles to the FSS, plus 1% of the excess amount. Send 3,080 rubles to FFOMS, plus 0.6% of the excess. In TFOMS - 5,600 rubles, plus 0.5% of the excess amount.
Step 6
When the tax base turns out to be more than 600,000 rubles, then add to the fixed amount of 104,800 rubles the amount by which the payments to the employee exceed, multiplied by 2 percent. Sum the UST for employees, subtract taxes for the previous months from the result.
Step 7
Transfer 81,200 rubles to the federal budget, plus 2.2% of the amount exceeding 600,000 rubles. Send 11,320 rubles to the FSS, 5,000 rubles to the FFOMS, and 7,200 rubles to the TFOMS.
Step 8
Please note that monthly advances are charged on the UST. The calculated advance payment for the unified social tax to the federal budget is reduced by the amount of insurance contributions transferred to the pension fund, and the tax advance sent to the FSS is reduced by the amount of sick leave payments. Moreover, the contributions must be for the same month as the advance.
