The procedure for calculating and paying the unified social tax (UST) is determined in Chapter 24 of the Tax Code of the Russian Federation. This tax refers to deductions in favor of employees and allows you to accumulate funds intended for the implementation of the provisions of the laws of the Russian Federation on compulsory social insurance of citizens.
Instructions
Step 1
Enterprises, individual entrepreneurs and individuals not registered as individual entrepreneurs deduct tax on payments assigned to individuals. Before paying the unified social tax, read article 346 of the Tax Code of the Russian Federation, which contains a list of those who are exempted from the obligation to pay the UST. Make sure that you personally or your business are not included in this list.
Step 2
All payments made by enterprises or individual entrepreneurs to individuals acting in accordance with the concluded copyright, labor or civil law contracts, the subject of which is the performance of work or the provision of services, are considered the object of taxation under the UST. Each taxpayer group has its own tax base.
Step 3
When an enterprise or an entrepreneur makes payments in favor of an individual, the UST tax is calculated only on those amounts that are made in the interests of an individual (paragraph 2, clause 1 of article 237 of the Tax Code of the Russian Federation). In the event that an enterprise pays an employee the funds he needs to work and perform high-quality production tasks, they should not be taken into account in the tax base. This, in particular, concerns cash payments that were issued as payment for training and advanced training.
Step 4
The tax base of the UST should be calculated on an accrual basis from the beginning of the year for each individual separately, taking into account all the amounts paid to him during the reporting annual period. In this case, the tax base must be calculated separately for transfers to the federal budget, the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation) and compulsory medical insurance funds (clause 1 of article 243 of the Tax Code of the Russian Federation). Some types of payments are not taken into account when accounting for the taxable base according to the FSS of the Russian Federation, but should be included in the calculation in other cases.
