Non-cash methods of receiving rent, documents. Receipt of rent through the bank account of the Individual Entrepreneur

The work of a businessman, including the reporting of individual entrepreneurs with employees, can be very simple and understandable even for those who have never dealt with accounting before. This is possible if the entrepreneur chooses the right taxation system for his business. This is very convenient and allows a businessman to save on salaries for employees, since he may not need an accountant.

But if the number of reports for the tax office can be easily reduced, then the Pension Fund and the Social Service will still have to report in full. It is especially difficult for those individual businessmen who have a large staff of hired employees, since for each of them it is necessary to submit a report to various services. An entrepreneur, registering as an employer, becomes an agent for his employees: he is obliged to calculate, pay taxes and contributions for his employees, as well as to submit all necessary reports.

Individual entrepreneur reports on employees to funds

Each entrepreneur who is an employer must pay contributions to the Pension Fund and Social Security. In addition, relevant reports of individual entrepreneurs with employees must also be submitted to these authorities. This must be done in a timely and correct manner. Any inaccuracy can cost the IP dearly, as it will entail penalties.

As for what reports the individual entrepreneur submits with employees, then, for example, reports are submitted to the Pension Fund in the form RS-B-1. This document is filled out for each employee who works under an employment contract.

Papers must be submitted once a quarter. They must be provided to the FIU employees no later than the 15th day of the month following the reporting one. The situation is similar with the Social Service, through which insurance premiums are paid. In this case, documents must be submitted immediately after the end of the reporting quarter.

Insurance and pension contributions to the funds are calculated depending on the amount of the employee's salary. At the same time, the entrepreneur must take into account that there is a certain list of income of employees that are not taxed and from which contributions to the Pension Fund and the social service should not be paid. This is about:

• one-time financial assistance from the enterprise for the employee, if the amount does not exceed 4000 rubles;
• some compensation payments;
• wages of temporary employees who are foreign citizens.

In addition, those who receive temporary disability benefits and other social benefits do not pay taxes and contributions to funds. In turn, from such profits as the payment of compensation for unused vacation, taxes and insurance premiums are paid.

Back to index

Drawing up reports

In order to correctly fill out all the reports of individual entrepreneurs with employees for the Pension Fund, Social Services and other organizations, a businessman must know what percentage is due for deductions to a particular organization. It is supposed to pay 22% to the PFR, 2.9% to the FSS, and 5.1% goes to the Health Insurance Fund from the employee's salary. If the employee is additionally insured against an accident at work, then the tariff will be slightly different. The interest rate is set individually, depending on the type of activity of the company.

An individual businessman should submit reports to the funds only when he has contracts with employees. In the case when a businessman is not an employer, he does not have to submit this type of reporting. However, this does not relieve the individual entrepreneur from the need to pay contributions for himself. The payout amount is fixed and changes periodically. An entrepreneur can make contributions for himself 1 per month, per quarter or per year, that is, in a way that suits him.

Back to index

Tax reporting for businessmen with employees

As for what kind of reporting an individual entrepreneur with employees submits to the tax office, in this case it all depends on the type of taxation system that the entrepreneur uses. For example, if an individual entrepreneur works on a “simplified”, then once a year a businessman will need to submit 3 types of reports if he is an employer.

1. We are talking about the average number of employees, which must be submitted to the Tax Inspectorate by January 20 of the year following the reporting one.
2. In addition, you will need to fill out and submit 2-NDFL declarations by April 1. This document is compiled individually for each employee.
3. When using the simplified tax system, it is also necessary to submit a USN declaration. The deadline for its submission ends on May 1 of the year following the reporting period.

When using UTII, reporting for individual entrepreneurs with employees will be somewhat simpler. Here, too, documents are filled out and submitted once a year, but the entrepreneur will be spared from the USN declaration. The average number of employees and 2-personal income tax still have to be filled out. Moreover, those who have chosen the patent system of taxation are not exempt from this need. But here it won’t take a lot of time to work on documents for an individual entrepreneur, since in any case the maximum number of employees will not exceed 15 people.

Those who got OSNO have the hardest time in terms of tax reporting. If an entrepreneur who uses the general taxation system has employees, then his tax reporting will be more extensive than those who have chosen other regimes.

1. In this case, as in all previous ones, it is necessary to submit documents on the average number of employees.
2. In addition, for each employee, once a year, you need to fill out and submit certificates in the 2-NDFL format for consideration by the Federal Tax Service.
3. Value added tax declarations are added to these documents. This report must be submitted quarterly. Papers are submitted before the 20th day of the month following the reporting one.

The complexity of working with the general taxation system lies primarily in numerous reports. For example, income tax returns for individuals. as many as 3 persons are needed. In addition to 2-NDFL certificates, an entrepreneur must submit a 3-NDFL declaration once a year until the end of April. Additionally, a 4-NDFL declaration is submitted, which must be submitted for consideration by the Federal Tax Service immediately after the end of the month when the profit was received.

Thus, the greatest work has to be done by those businessmen who work for OSNO. In other cases, only annual reporting of individual entrepreneurs with employees is provided.

Individual entrepreneurs and organizations under different taxation systems are required to annually submit certain information to various state bodies.

Download for viewing and printing:

Reporting classification

Reporting on employees is conditionally divided into 3 types:

1. reporting to the FIU IP with employees;
2. reporting to the FSS IP with employees;
3. reporting to the FTS IP with employees.

Submission of data to INFS

Calculation of the average number of employees (AHR) has certain features:

1. When submitting reports, organizations do not need to keep records of external part-time workers and employees working under civil law agreements.
2. Help 2- personal income tax must contain information on payment and tax deductions for all employees and be submitted based on the results of the reporting period before April 1.
3. The document also contains information on:
   • employee benefits;
   • withholding taxes;
   • the amount of income tax.

Report 6-NDFL

The named form is the following type of reporting intended for organizations and individual entrepreneurs. pits. Help 6 - Personal income tax is compiled as a whole for the entire enterprise.

Important! The report must be submitted every quarter, the deadline for submission is the last day of the month following the reporting period.

The calculation of insurance premiums is a new type of report; information has been submitted on it since the 1st quarter of 1917. It contains data on the payment by employers of the relevant contributions for employees. Data on injuries are excluded, they are included in document 4-FSS.

Information for the FIU

Help С3В-М is another type of reporting intended for employers based on the results of the year. It must be submitted for the current year by March 1, 2018.

Important! The RSV-1 form is calculated quarterly and submitted by the employer to the Pension Service. It provides information on the calculation and payment of insurance premiums for personnel in the PFR and FFOMS.

This certificate has now been cancelled. The last time the document must be submitted before February 15 in paper form, before February 20, 1917 - in electronic form.

Information in the FSS

Employers submit form 4-FSS to the social insurance fund. The document reflects information on the accrual and payment of the sum insured for employees. Based on the report, the fund partially reimburses the owner of the company for insurance payments to personnel.

Note! In 2018, a new form was introduced, which includes data only on cases of injuries and occupational diseases.

Late submission of this form will result in penalties:

1. delay up to 180 days - 5% of the amount of contributions for each month (full and incomplete), the amount of the fine should not exceed 30% and be within 100 rubles;
2. late over 180 days - 30% of the amount of contributions, for 181 days the penalties increase by 10% for each overdue month. The amount of the penalty is not limited, its minimum amount is 1 thousand rubles.
3. for failure to submit reports, officials are fined in the amount of 300-500 rubles.

Form 4- FSS is submitted to the Department of the Fund at the place of residence of the individual entrepreneur, for LLC - the location.

How to take 4-FSS

The report is submitted:

• in paper form (files attached);
• in electronic form with EPC.

The procedure for issuing a document is set out in a special instruction. The final form is required to be submitted before April 1 of the next year, simultaneously with the 2-NDFL certificate. A report with the designation 2, containing information on the impossibility of deducting personal income tax, is submitted before March 1.

Note! The paper form (with up to 25 employees) is submitted in person or by mail, as well as on electronic media (with more than 25 employees) on a storage device or via the Internet.

The notice of receipt for a paper copy is drawn up by a protocol for receiving information, with an electronic report, the tax authority sends a notice of receipt of the document within 24 hours, and in the following days (10) the organization will receive the appropriate Protocol. In addition to a certificate for reporting, a Register of information on the income of individuals is required.

Watch a video about new reporting forms in 2018

You can find the reporting calendar for 2018 at.

Missing the deadline for submitting tax reports threatens not only with a fine, but also with the blocking of bank accounts (clause 1, clause 3, article 76, clause 1, article 119 of the Tax Code of the Russian Federation).

Our calendar will help you not to miss the deadline for submitting one or another reporting to the IFTS and non-budgetary funds.

Deadlines for submission of the main tax reporting in 2017

Deadlines for submitting reports on insurance premiums to the IFTS in 2017

Since 2017, insurance premiums (except for “injury” premiums) have come under the control of the Federal Tax Service. Accordingly, for periods starting in 2017, it must be submitted to the IFTS (clauses 7, 10 of article 431 of the Tax Code of the Russian Federation).

Deadlines for reporting to the FIU in 2017

Despite the fact that since 2017 the Federal Tax Service has been administering insurance premiums, the calculation of RSV-1 based on the results of 2016 must be submitted to the Funds.

Deadlines for submitting reports to the FSS in 2017

In 2017, the FSS must submit:

• 4-FSS at the end of 2016 in the context of all contributions paid to this Fund (contributions in case of temporary disability and in connection with motherhood, as well as contributions "for injuries")
• 4-FSS (there will be a new form) for periods starting from 2017, in terms of contributions “for injuries”.

Deadlines for submission of financial statements in 2017

Organizations (regardless of the applicable taxation regime) must submit financial statements for 2016 to the IFTS and statistical authorities

Deadlines for submitting other reports to the IFTS in 2017

Deadlines for submitting declarations for taxes such as, for example, water tax, mineral extraction tax, etc. you will find in our .

Any individual entrepreneur knows firsthand how important it is to make contributions to the tax service on time. At the same time, forgetting about the importance of tax reporting.

Despite the fact that this is the same serious responsibility, many, more often due to inexperience, forget to submit documentation to the relevant services on time.

As a result, they receive heavy fines.

To prevent such situations in the future, you should familiarize yourself with the list of forms and the deadlines for their delivery in advance.

Reporting for individual entrepreneurs on the simplified tax system, UTII with an empty state in 2019

Those who are just starting their entrepreneurial activity are wondering about the choice of tax payment system. The choice arises between two special regimes: USN and UTII.

Each of them has a number of special characteristics that must be taken into account in order not to miscalculate and reduce the payment of taxes to the maximum.

The most common tax payment regime created for small and medium-sized businesses is the simplified tax system.

When applying this tax payment system, it is necessary to pay advance payments on your own without delay. The tax is paid according to the results of the current year in accordance with Article 346.21 of the Tax Code.

Calendar of payments and submission of documents for the simplified tax system in 2019.

At the end of its activity, the IP in any case must provide the last declaration for the last month of work before the 25th day.

The assurance of KUDiR in the tax authority was abolished, but this does not mean that it does not need to be maintained. It must be stitched and numbered by any individual entrepreneur.

The business owner has the opportunity to choose the object of taxation:

• Pay 6% of total income and reduce tax on insurance contributions;
• Pay 15% of the amount received when deducting expenses from income.

By choosing the simplified tax system and paying 6% of income with an empty state, an individual entrepreneur has the opportunity to significantly save on paying tax on insurance premiums. And in the amount reaching 100%.

then the right becomes available if insurance premiums are almost fully credited to the account of the Pension Fund of the Russian Federation.

When the object of taxation is the amount received by deducting expenses from income, fully paid insurance premiums cut the tax base.

UTII is a tax payment regime in which the amount of payments is calculated on the potential income that can be obtained from permitted activities without taking into account actually received monetary or material values. A feature of this method is the consideration of only physical indicators, such as a trading place, parking area.

The larger they are, the greater the taxable potential income. When choosing UTII, the tax will have to be paid regardless of the profit received or doing business, however, with an increase in income, the tax will remain fixed.

Reporting in this tax regime has a number of special characteristics and its filing dates:

• KUDiR - not needed, it can be omitted;
• tax returns are required by the 20th in all four quarters (Apr 20, 2019, Jul 20, 2019, Oct 20, 2019, Jan 20, 2020).

Reporting is carried out at the tax office at the actual place of business, and in case of several types - at the place of residence:

• services for the movement of goods or transportation of passengers;
• trade associated with the delivery or distribution of goods;
• advertising in vehicles.

Physical reporting is required.

There are no strict rules in the legislation for this item. For example, for the indicator "outlet area", a lease or sublease document is provided.

The total area of ​​the occupied premises is prescribed, how much space is directly used for work, and what part is reserved for utility rooms.

List of tax reports required by IP for OSNO 2019

The general regime of tax payments is considered the most burdensome and complex. In order to deal with the volume of tax reporting and the payment of taxes on OSNO, it is often necessary to contact a specialist. However, behind this complexity, for some IPs, there are significant benefits.

There are no restrictions on activity, staff size or income received in this system. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or.

The general system of taxation is advantageous to apply in several cases:

1. Partners and buyers also use OSNO and pay VAT. By paying VAT by suppliers and contractors, you can reduce the personal value added tax.
2. OSNO partners can also apply input VAT for deduction, as a result of which the competitiveness of an entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, the paid VAT can be returned in the form of a deduction.

Those who apply the OSNO must provide the following reports:

1. Declaration in form 3-. It is available once a year until 30 April. 2019;
2. Declaration of estimated income in the form of 4-NDFL.
   It is created for carrying out calculations of advance payments of personal income tax.
   This declaration is submitted within a period of up to five days after the expiration of the month in which a certain income was received.
   Without exception, all individual entrepreneurs draw up this document: both those who have just started their activities, and those who took a break from work and, accordingly, had no income, and then resumed their activities. Increases and decreases in annual income by more than 50% do not affect the provision of the document.

IP reporting required by the tax authorities in the presence of payments to employees

The appearance of a staff of employees obliges an individual entrepreneur to provide a number of new reporting forms.

Before April 1, it is obligatory to provide the data entered in the 2-NDFL form for the previous year.

For the FSS, it is necessary to provide the calculation of data in the 4-FSS form. Before the 20th day of the month following the reporting period, it is necessary to submit information on paper.

The electronic version of the document is provided until the 25th day of the month after the reporting period.

The FIU has its own data submission form - RSV-1 (Decree of the Board of the Pension Fund of the Russian Federation of 16.01.2014 No. 2p). The paper version of the document is provided before the 15th, the electronic version - before the 20th day of the month following the reporting period.

January 20, 2019 is the last day to send information about the average headcount of the enterprise.

In 2019, entrepreneurs have a new reporting form related to information about insured persons. It is provided monthly to the Pension Fund in the form of SZV-M.

Reporting on statistics in 2019 for individual entrepreneurs

The report to Rosstat contains information on the activities of an individual entrepreneur, the number of employees, wages, and the level of financial and economic activity.

The study of statistics can be continuous or selective. The first is held once every five years on the basis of Article 5 of Law No. 209-FZ. This statistical observation fell on 2019, so before April 1, you must fill out the appropriate form (No. MP-sp, IP - form No. 1-entrepreneur) and send the data to Rosstat.

There are a lot of such forms, so it is important to clarify the correct one with the regional representative of the federal service. Selective - held every year for micro-enterprises, also every month or quarter for small and medium-sized enterprises selected by Rosstat.

If someone did not make the list this year, then the check awaits him next.

The generated lists can be found on the regional websites of the state statistics service in the "Statistical reporting" section and the "List of reporting entities" tab.

According to the rules, Rosstat warns about the check by sending a letter to the post office, but in practice they do not always reach. In order not to receive fines and always be aware of the case, it is recommended to view the data of the institution's Internet resource or clarify information with federal service employees.

Dates of submission of reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reporting for, both for OSNO, USN, and for UTII. It is necessary in order not to miss the deadline and not to forget what reporting, to whom and when it is necessary to submit.

The dates for all systems are identical.

Find out the deadlines for payment and submission of IP reports for all taxes (checklist) from the video:

In contact with

IMPORTANT: The new law is an experiment that is valid only in 4 regions: Moscow, Moscow region, Kaluga region, Republic of Tatarstan.

This regime allows you to rent an apartment legally and pay a tax of 4-6%, which is generally more profitable both for paying personal income tax and for the activities of individual entrepreneurs using the simplified taxation system (STS).

According to the new law, the acceptance of non-cash payments must be registered using the application of the Federal Tax Service “My Tax”. It will be free to download and install on your smartphone after January 1, 2019. Also, similar functions will be available on special Internet sites and services, the list of which will be published by the Federal Tax Service.

For non-cash payments (as well as for cash) it is necessary to generate a check in electronic form, which must be sent by e-mail to the payer.

Banks can also offer automatic check generation services when funds are received on a specific card or account. If you use such a bank service, it is necessary to specify this particular card/account in the lease / lease agreement for crediting payments.

Accepting payment without issuing a check is a violation. A check for non-cash payments must be generated no later than the 9th day of the next month (after the month in which the payment was received).

Since the acceptance of cash payments is processed for the self-employed in such a special way, it is necessary to amend the existing contracts.

When concluding new contracts, special forms for self-employed landlords should be used. In the case of renting an apartment to a legal entity, it is important that the payer is not a tax agent (as is usually the case when renting from an individual) - he does not withhold personal income tax, but the landlord-individual pays the VAT tax for himself.

Please note: it is important to indicate in the contract to which details the electronic check is sent.

All the features of the activities of self-employed landlords are described in detail in our new guide “Self-Employed Landlord”, which was released in December 2018. We plan to update it regularly and provide it to our customers.

Receipt of rent through the bank account of an individual

An individual can receive money to his account from the tenant by transfer or by depositing to his account or card. This may be a transfer made by another organization from its own account, a transfer of an individual from its own account, or a transfer of an individual without opening an account.

For a cashless transfer, the tenant will need Bank details, which can be specified in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: full name, TIN (optional), account number, BIC of the bank, name of the bank, correspondent account number of the bank, division of the Central Bank (in which the correspondent account is opened).

When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This commission is paid by the tenant and must not reduce the amount of the rent. The purpose of the payment should indicate “Under the lease agreement No. XX dated DD.MM.YYYY for the month YYYY”. IMPORTANT: an individual tenant can directly contact the Lessor's Bank and deposit money into his account (by account number) or to his card (by card number). For example, this method is convenient in a bank that has many branches.

Also, the tenant can make a transfer from his card to the landlord's card or deposit money through the bank's payment terminal to the account or card of the landlord. Check if your bank provides such services and let the tenant know. However, when transferring a card-card from a tenant, a non-symbolic commission may be charged, and the amount of one operation when depositing through a terminal is now limited to 15,000 rubles. If you need to deposit more, you will have to perform several operations, and the bank may impose a limit on replenishment through one device. Perhaps in the future there will be other payment methods - for example, through a network of terminals.

When submitting a tax return (personal income tax-3), we recommend that you receive an extract from the IP bank account for the past year at your bank or via the Internet bank. If it is technically possible, we recommend that you also obtain an extract on transactions with a specific payer (tenant).

Receipt of rent through the bank account of the Individual Entrepreneur

An individual entrepreneur can receive money to his account from a tenant only in the form of a transfer. This may be a transfer made by another organization from its own account, a transfer of an individual from its own account, or a transfer of an individual without opening an account. Perhaps in the future there will be other payment methods - for example, through a network of terminals or through an ATM. For a wire transfer, the tenant will need bank details that can be specified in the contract or reported in a separate (preferably official, signed and stamped) letter. These include: the name of the individual entrepreneur (for example, Individual Entrepreneur Petrov Petr Petrovich), TIN of the individual entrepreneur, account number of the individual entrepreneur, BIC of the bank, name of the bank, correspondent account number of the bank, division of the Central Bank (in which the correspondent account is opened).

IMPORTANT: the tenant cannot come to your bank and deposit money into your account. Even if he comes to your bank where he does not have an account, he must make the transfer without opening an account.

When making a transfer from the payer, that is, from the tenant, his bank will most likely withhold a commission. This commission is paid by the tenant and must not reduce the amount of the rent.

IMPORTANT: when making a payment, the payer must indicate “Individual entrepreneur Petrov Petr Petrovich”, and not just “Petrov Petr Petrovich”. Unfortunately, for this reason, there were precedents for non-crediting of funds.