Taxpayers of the unified imputed income tax (UTII) have the right to reduce the amount of tax by the amount of payments and benefits that were paid in favor of employees (clause 2 of article 346.27 of the Tax Code of the Russian Federation)
It is necessary
- 1. Receipts of contributions to the Russian Pension Fund (PFR), Social Insurance Fund (FSS), Federal Mandatory Medical Insurance Fund (FFOMS)
- 2. Payment orders to the Pension Fund of the Russian Federation, FSS, FFOMS.
- 3. Declaration on UTII.
Instructions
Step 1
Calculate the amount of the unified imputed income tax.
The tax base for this tax is imputed income.
Imputed income = Basic profitability * Physical indicator * K1 * K2, where
K1 is the deflator coefficient. It is set annually and adjusts the inflation rate.
K2 is the adjusting coefficient of basic profitability, taking into account the type and place of business. K2 is determined by legal acts of municipal districts, urban districts.
Tax amount = Imputed income * 15%, where
15% - tax rate.
Step 2
The taxpayer has the right to reduce the amount of the unified tax on imputed income by:
1.the amount of payments and benefits that were paid in favor of employees (clause 2 of article 346 of the Tax Code of the Russian Federation) Namely, insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in a given tax period in accordance with the legislation of the Russian Federation when taxpayers pay employee benefits; the court also includes the employer's expenses for the payment of benefits for temporary incapacity for work (except for accidents at work and occupational diseases)
2. the amount of payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations in favor of employees in case of their temporary disability (except for accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer.
The amount of such a reduction cannot be more than 50% of the calculated tax.
Example 1.
Suppose that the amount of tax for the quarter was 5,000 rubles, and the amount of contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the FFOMS for an employee was 6,200 rubles. Then the amount of UTII payable to the budget will be 2500 rubles. (reduced tax on the amount of contributions to extra-budgetary funds, but no more than 50% of the calculated tax)
Example 2.
Suppose that the amount of tax for the quarter was 5,000 rubles, and the amount of contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the FFOMS for an employee was 2,200 rubles. The amount of UTII payable to the budget will be 2800 rubles. (5000 rubles - 2200 rubles) In this example, the tax was reduced by the amount of contributions to extra-budgetary funds.
