For the attention of self-employed citizens!

SPECIAL TAX MODE - ABOUT SELF-EMPLOYED CITIZENS

The subjects of the special tax regime - about self-employed persons are individuals who are registered as individual entrepreneurs, who independently carry out their activities on the basis of a certificate and pay the total tax payment.

SELF-EMPLOYED PERSONS AT THE RIGHT:

1. To carry out types of business activities for the performance of work and the provision of services, but not more than 3 (three) types of activity

2. Receive a certificate for 1 month or 1 calendar year to carry out business activities, followed by extension to 3 years with timely payment of the total tax payment.

3. Do not submit to the tax authority a tax return on income received when applying a special tax regime - about self-employed persons

4. Do not use cash registers (machines) in their activities.

5. Do not submit to the tax inspectorate reports on the results of activities carried out by the self-employed person.

SELF-EMPLOYED PERSONS NOT RIGHT:

1. Conclude an agreement on joint activities (simple partnership agreement)

2. To involve individuals under civil law contracts to carry out their activities

3. On the basis of a special tax regime - on self-employed persons to carry out other activities not related to the performance of work and the provision of services.

4. To carry out foreign economic activity

5. Interact with legal entities under a special tax regime - about self-employed persons

Self-employed persons pay taxes in the form of an aggregate tax paymen. The total tax payment includes the following types of taxes:

a) tax from potential annual income - in the amount of 3%;

In this case, the basis for calculating the tax is imputed income, which was established by the state at the level of 0 MW.

b) social payments, namely:

- unified social tax - in the amount of 14%;

- Mandatory insurance premium - in the amount of 3%.

The basis for the calculation of social payments is the minimum wage, which will be fixed for the year unchanged in the amount of 1,600 rubles.

An example of the calculation of the total tax payment:

1) Tax on imputed income = 0 RU MW * 3% = 0 rub.

2) Social payments = 1 600 rub. (1 minimum monthly wage) * (14% + 3%) = 272 rubles.

TOTAL: the size of the total tax payment per month = 272 rubles.

The payment of the total tax payment by self-employed persons replaces the payment of income tax, the unified social tax and the compulsory insurance premium.

Within the framework of a special tax regime - on self-employed persons for a specific category of persons (such as: members of large families, retirees, participants in military actions to defend PMR, persons with disabilities of groups I, II and III, etc.) are given benefits in the form of 50%, 70%, 75% and 90% reduction in social payments.