What reports does a sole proprietor submit for registration with employees? What kind of reports does an individual entrepreneur submit on tax registration with employees? Methods for submitting tax reporting as an individual entrepreneur

Reporting is a headache for all businessmen. Anyone who has ever cooked in this kitchen knows how difficult it is to keep track of the deadlines for submitting all important papers, and for late submission, fines are imposed, and rather large ones. True, entrepreneurs are a little luckier in this regard than legal entities, since the reporting of individual entrepreneurs is not so voluminous. And under some taxation regimes and with a successful combination of circumstances, you may not need to do accounting at all. Let's look at how to report to the tax authorities.

What kind of reporting does the individual entrepreneur submit?

You should start with the classification of reporting papers. All tax reporting for individual entrepreneurs can be divided into 6 categories, each of which is best considered separately:

• on mandatory taxes, different for different taxation regimes;
• for hired personnel;
• on cash transactions;
• on additional taxes, the need for payment of which depends on the specifics of the business;
• statistical;
• zero.

Reporting in different modes

Everything is simple here: what tax the individual entrepreneur pays is the kind of reporting he submits. If he combines two modes, he submits 2 declarations.

General mode

OSNO is called the default mode because it is assigned to those persons who did not apply to choose another system during registration with the Unified State Register of Individual Entrepreneurs. Moreover, in automatic mode and without notification. Not many people prefer to stay on OSNO, since this is also the most difficult mode, which cannot be done without the help of a competent accountant.

Individual entrepreneurs on OSNO pay all types of mandatory taxes. This includes personal income tax, VAT, and property tax. And the reporting of an individual entrepreneur who has chosen OSNO for 2019 consists of 3 items:

Simplified mode

Anyone who has chosen to work on the simplified tax system can take a deep breath, since they have tried to simplify this regime to a great extent. It involves submitting just one report - declaration KND 1152017. The deadline for submission is also good - until April 30 of each year. Why is everything so simple?

A simplified individual entrepreneur must pay only one tax and only once a year, and makes quarterly advance payments calculated independently. Tax officials do not check the accuracy of advance payments, relying on the integrity of entrepreneurs. And why bother with the latter if, after filing the declaration, all errors “reveal” and the difference between the amount payable and the amount actually paid will have to be reduced to zero.

The Federal Tax Service does not exempt individual entrepreneurs using a simplified system from maintaining KUDIR - a book of income and expenses. It is needed to account for funds received and spent on running a business and for correct calculation of the tax base, and subsequently the tax itself.

Unified agricultural tax

Only those businessmen whose activities are based on the production of agricultural products can switch to the Unified Agricultural Tax. Moreover, 70% of all income should come from this area. But they only need to submit one declaration, KND 1151059. The deadline for its submission is March 31.

Taxpayers on the Unified Agricultural Tax are not exempt from filling out KUDIR, like all other entrepreneurs. It must be provided to the Federal Tax Service only at the request of the authorized body.

A single tax on imputed income

On UTII, businessmen pay tax not on actual income, but on some ideal one. It is established by the state, and regional authorities introduce special coefficients to reduce the amount of deductions. They can be found on the Federal Tax Service website.

All individual entrepreneur reporting on UTII is reduced to one tax return KND 1152016, which must be submitted quarterly by the 20th day of the month following the reporting period.

Since imputed indicators rarely change, and real income is not taken into account, it is enough to calculate the UTII tax just once and stamp the same declarations. But, of course, only until one of the values ​​is changed, or until the physical indicator (room area, number of vehicles) changes.

Not all types of activities can be subject to UTII, so entrepreneurs often combine this regime with others, which means they conduct reporting under two regimes simultaneously. Everything would be fine, but imputation is not available in all regions of the Russian Federation; for example, it is not available in Moscow.

Accounting statements of individual entrepreneurs, including KUDIR, are not needed in the imputed mode, but they can be maintained to simplify accounting.

Patent

PSN is the simplest possible taxation system, designed only for entrepreneurs. Organizations cannot buy a patent, the cost of which immediately replaces all types of taxes and exempts them from filing reports.

Since the list of activities for PSN is limited, and it is impossible to hire more than 10 people, many businessmen combine a patent with other modes. In this case, the corresponding reports must also be submitted.

Reporting for individual entrepreneurs

Individual entrepreneurs without employees should not provide this type of reporting, and they are lucky, since those who hired workers submit an enormous number of papers:

Calculation of insurance premiums - new report. It was introduced in 2017 and replaced forms such as RSV-1, RSV-2 and RV-3. The changes are related to the transfer of insurance premiums to the jurisdiction of the Federal Tax Service; the pension fund (PFR) and the health insurance fund (CHI) no longer accept insurance payments and do not control their payment.

And one more nuance: owners of companies with more than 25 employees must send a report to the Federal Tax Service electronic, the rest are in paper.

Zero reporting for individual entrepreneurs 2019

Only individual entrepreneurs can submit zero reports under the simplified and general regime, since a patent does not require submitting reports at all, and on UTII, fictitious income is taken as the tax base, not real, and there cannot be zero indicators on it.

Zero individual entrepreneur reports are submitted in the complete absence of money transfers both in the bank account and at the cash desk. Instead of VAT and personal income tax, you can fill out a single simplified declaration. The deadline for submitting a simplified report is until the 20th day of the month after the reporting quarter. This is a quarterly report, but it consists of only 2 sheets and can be filled out for several taxes at once.

In the simplified version, they also submit zero reports, although in this case they fill out the same form KND1152017, but a little differently:

• Individual entrepreneurs on the simplified tax system 6% enter information only on the title page, p. 1.1 et p. 2.1.1;
• Individual entrepreneurs on the simplified tax system 15% enter information on the title page, p. 1.2 et p. 2.2.

Subordinate services rarely require any documents to confirm zero activity, but they may well contact the bank and request an extract from the entrepreneur’s account. If the fraud is discovered, the offender will pay a fine.

KKM reporting

Individual entrepreneurs carrying out monetary transactions using cash registers must observe cash discipline (maintaining cash documentation, observing the cash limit in the cash register).

However, legislators have reduced the number of cash reports for small businesses; in 2019, individual entrepreneurs are not required to keep a cash register on an equal basis with legal entities and prepare cash documents (cash book, PKO, RKO). The restriction in the form of a limit on the availability of funds in the cash register has also been removed. The only thing that is still assigned to businessmen is the preparation of accounting pay slips to confirm the payment of wages.

Individual entrepreneur reporting to Rosstat

There is also statistical reporting. Every year, Rosstat conducts research based on information received from company managers. Not all persons must report to this body, but only those selected by Rosstat. He will send them a notification accordingly with the necessary forms to fill out.

An individual entrepreneur who is interested in Rosstat is obliged to submit reports within the period indicated in the notification - month, quarter, year. For ignoring the requirement, you can receive a fine, the amount of which is specified in Article 13.19 of the code and varies from 10 to 40 thousand rubles.

Other entrepreneurs must report to the authority once every 5 years. When this deadline approaches, Rosstat will remind you of the obligation by sending a notice with forms to fill out.

The list of mandatory forms of statistical reports for individual entrepreneurs in 2019 includes:

According to Federal Law No. 402, entrepreneurs must provide Rosstat with a balance sheet and papers on financial results. You can check the list with your subordinate regional authority.

Additional reporting

Depending on the focus of the business and the specifics of doing business, an entrepreneur can use excise taxes, biological resources, water resources, minerals, and transport. All of this is taxable, and some of it must be reported.

Tax reporting when closing an individual entrepreneur

Sooner or later everything closes. Some due to business expansion and the need to form an organization, others due to lack of profit. Be that as it may, one of the mandatory points of the liquidation procedure is the submission of reports to the individual entrepreneur. You should start with its preparation.

Each mode has its own rules for submitting the last papers:

• on UTII, individual entrepreneurs submit reports before submitting closure documents;
• on the simplified tax system - until the 25th day of the month following the liquidation;
• 3-NDFL - within five days from the date of liquidation;
• VAT declaration - until April 22 for the 1st quarter of the year.

All individual entrepreneur reports must be stored for the period established by legislators. For loss or damage to papers, you will have to pay fines that exceed the cost of restoration.

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 providing tax reporting.

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

As a result, they receive hefty fines.

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

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

Those who are just starting their entrepreneurial activity are wondering about choosing a tax payment system. The choice is between two special regimes: simplified tax system and UTII.

Each of them has a number of special characteristics that need to be taken into account in order not to make a mistake and reduce your tax payments 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, you must pay advance payments yourself without delay. The tax is paid based on the results of the current year in accordance with Article 346.21 of the Tax Code.

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

When completing its activities, the individual entrepreneur must in any case provide the latest declaration for the last month of work by the 25th.

The certification of KUDiR by the tax authority has been abolished, but this does not mean that it does not need to be maintained. Any individual entrepreneur must have it stitched and numbered.

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

• Pay 6% of total income and reduce the tax on insurance contributions;
• Pay 15% of the amount received when expenses are deducted 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. Moreover, in an 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 obtained by deducting expenses from income, fully paid insurance premiums reduce 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 the actual monetary or material assets received. A feature of this method is that it takes into account exclusively physical indicators, such as retail space and parking area.

The higher they are, the higher the potential taxable income. When choosing UTII, tax will have to be paid regardless of the profit received or business activity, however, if income grows, the tax will remain fixed.

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

• KUDiR - not needed, it can be omitted;
• It is mandatory to submit a tax return by the 20th in all four quarters (April 20, 2019, July 20, 2019, Oct. 20, 2019, Jan. 20, 2020).

Submission of reports is carried out at the tax service department at the actual place of activity, and when carrying out several types - at the place of residence:

• services for moving goods or transporting passengers;
• trade related to the distribution or delivery of goods;
• advertising in vehicles.

Reporting on physical indicators is required.

There are no strict rules for this point in the law. For example, for the indicator “sale area”, a lease or sublease document is provided.

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

List of tax reports required by individual entrepreneurs for OSNO 2019

The general tax regime is considered the most onerous and complex. In order to understand the scope of tax reporting and payment of taxes on OSNO, it is often necessary to contact a specialist. However, this complexity hides significant benefits for some individual entrepreneurs.

This system does not impose any restrictions on activities, size of staff or income received. Individual entrepreneurs have the right to choose simultaneously with OSNO, UTII or.

It is beneficial to apply the general taxation system in several cases:

1. Partners and customers also use OSNO and pay VAT. By paying VAT to suppliers and performers, you can reduce your personal value added tax.
2. partners on OSNO can also apply input VAT to deductions, as a result of which the competitiveness of the entrepreneur increases, based on the profitability of cooperation with him.
3. When importing goods, VAT paid can be returned as a deduction.

Those who use OSNO must provide the following reporting:

1. Declaration in form 3-. It is provided once a year until April 30. 2019;
2. Declaration of estimated income in form 4-NDFL.
   Created to carry out calculations of advance personal income tax payments.
   This declaration is submitted within five days after the end of the month in which some 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. An increase or decrease in annual income by more than 50% does not affect the provision of the document.

Individual entrepreneur reporting required by the tax authorities if there are payments to employees

The emergence of a staff of employees obliges the individual entrepreneur to provide a number of new reporting forms.

It is mandatory to provide the data entered in Form 2-NDFL for the previous year before April 1st.

For FSS, you must provide calculation of data in form 4-FSS. By 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 of the month after the reporting period.

For the Pension Fund of the Russian Federation there is its own form of data submission - RSV-1 (Resolution of the Board of the Pension Fund of the Russian Federation dated January 16, 2014 No. 2p). The paper version of the document is provided until the 15th, the electronic version - until the 20th 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 had a new reporting form related to information about insured persons. It is provided monthly to the Pension Fund in the form SZV-M.

Statistical reporting in 2019 for individual entrepreneurs

The report to Rosstat contains information about 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 in 2019, so before April 1 it is necessary to fill out the appropriate form (No. MP-SP, IP - form No. 1-entrepreneur) and send the data to Rosstat.

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

If someone is not included in the list this year, then a check awaits him next year.

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 inspection by sending a letter to the post office, but in practice they do not always arrive. In order to avoid receiving fines and always be aware of the matter, it is recommended to view the data on the institution’s Internet resource or check with federal service employees for information.

Dates for submitting reports to the tax service for individual entrepreneurs in 2019

The table contains all possible reports for both OSNO, simplified tax system, and UTII. It is necessary in order not to miss the deadline and not to forget what reports need to be submitted, to whom and when.

Dates for all systems are identical.

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

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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 encountered accounting before. This is possible if the entrepreneur correctly chooses the tax system suitable for his business. This is very convenient and allows a businessman to save money on salaries for employees, since he may not need an accountant.

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

Individual entrepreneur reports on employees to funds

Every entrepreneur who is an employer must pay contributions to the Pension Fund and Social Security. In addition, the corresponding reports of individual entrepreneurs and employees must be submitted to these authorities. This must be done in a timely and correct manner. Any inaccuracy can be costly for the individual entrepreneur, as it will entail penalties.

As for what reports an individual entrepreneur submits with his employees, for example, reports are submitted to the Pension Fund in 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 Pension Fund employees no later than the 15th day of the month following the reporting month. 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 employee income that is not taxed and from which contributions to the Pension Fund and social services should not be paid. This is about:

• one-time financial assistance from the enterprise for the employee, if the amount does not exceed 4,000 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 or contributions to funds. In turn, taxes and insurance premiums are paid from such profits as compensation for unused vacation.

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Drawing up reports

In order to correctly fill out all the reporting of individual entrepreneurs with hired employees for the Pension Fund, Social Services and other organizations, a businessman must know what percentage is required for deductions to a particular organization. The Pension Fund is supposed to pay 22%, the Social Insurance Fund - 2.9%, and the Health Insurance Fund receives 5.1% from the employee’s salary. If the employee is additionally insured against accidents 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 must submit reports to the funds only when he has concluded contracts with employees. If 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 payment amount is fixed and changes periodically. An entrepreneur can make contributions for himself once a month, a quarter or a year, that is, in a way that is convenient for him.

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Tax reporting for businessmen with hired employees

As for what kind of reporting an individual entrepreneur and his employees submit 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 basis, then once a year the 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 office by January 20 of the year following the reporting year.
2. In addition, you will need to fill out and submit the 2-NDFL declaration by April 1. This document is drawn up personally for each employee.
3. When using the simplified tax system, you must also submit a simplified tax return. The filing deadline 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 simplified tax system declaration. The average number of employees and 2-personal income tax will still have to be filled out. Moreover, those who have chosen a patent taxation system are not exempt from this need. But here, working on documents will not take the individual entrepreneur much time, since in any case the maximum number of hired employees will not exceed 15 people.

Those who received OSNO have the most difficult time in terms of tax reporting. If an entrepreneur who uses the general taxation system has hired employees, then his tax reporting will be more extensive than that of 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 for consideration to the Federal Tax Service certificates in the 2-NDFL format.
3. Value added tax declarations are added to these documents. This reporting must be submitted once a quarter. Papers are submitted by the 20th of the month following the reporting month.

The difficulty of working with the general taxation system lies primarily in the numerous reports. For example, personal income tax returns. as many as 3 persons are required. 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 to the Federal Tax Service immediately after the end of the month in which the profit was received.

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

Reporting in 2019 for 2018 includes reports covering the entire annual period. A number of them are preceded by interim reporting, others are formed only on a yearly basis. In addition, at the end of the year, reports for tax periods with a duration of a quarter and a month are also submitted. What is the full set of reports that must be submitted at the end of the year?

What determines the binding of a report to a specific period?

Reporting submitted by Russian taxpayers can be divided into 5 groups:

• accounting;
• tax;
• on insurance premiums;
• on mandatory fees and charges (payment for negative impact on the environment and environmental fee);
• according to mandatory information (about the average number of employees, length of service, availability of employees, confirmation of the applicable tariff of insurance premiums, amounts of personal income tax due for payment, the absence of grounds for filing mandatory tax reporting in the usual format).

The periods for which mandatory reports should be generated are specified in the document defining the basic rules for working with the corresponding report or payment. With regard to accounting, such a period (full or partial year) is established by clause 13 of PBU 4/99 (approved by order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n), which echoes the requirement to submit these reports once a year, given in subclause. 5 p. 1 art. 23 Tax Code of the Russian Federation.

For taxes and insurance contributions subject to the provisions of the Tax Code of the Russian Federation, the duration of the tax period (for contributions - settlement) period is established, the completion of which means that for this period it is necessary to submit a report on the corresponding payment to the Federal Tax Service. Tax periods for each tax have their own length (month, quarter or year) and in the case of a duration equal to a year, they can be divided into reporting periods, but the obligation to submit reports at the end of the reporting period is not always established.

For insurance premiums for injuries supervised by the Social Insurance Fund, the duration of the billing period corresponding to the year is established in clause 1 of Art. 22.1 of the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ. Reports on mandatory fees and payments and some reports on mandatory information are also submitted once a year.

The obligation to submit the above reports depends on the following points:

• who (legal entity or individual entrepreneur) the taxpayer is;
• whether the payer applies a special regime;
• whether the taxpayer is an employer;
• are there any grounds for paying a specific tax and, accordingly, for submitting a report on it;
• whether reporting is submitted even if there is no data to fill it out.

The combination of these factors determines for each taxpayer the presence of its own set of reports, the submission of which is mandatory.

Rules for forming last dates for deadlines

Since most existing reports are submitted to the Federal Tax Service, the deadlines for their submission should be found in the Tax Code of the Russian Federation. This applies to:

• accounting (subclause 5, clause 1, article 23);
• taxes;
• insurance premiums supervised by the tax service (clause 7 of article 431);
• required information:
• according to the average number of employees (clause 3 of Article 80);
• personal income tax amounts due for payment (clause 2, article 230);
• lack of data for filling out tax reporting in the usual format (clause 2 of Article 80).

The deadlines for submitting reports submitted to other authorities are indicated:

• for accounting reports submitted to statistical authorities - in the order of Rosstat dated March 31, 2014 No. 220 (clause 7 of the appendix);
• for insurance premiums for injuries - in the law of July 24, 1998 No. 125-FZ (clause 1, article 24);
• to confirm the tariff of insurance premiums - in the order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 (clause 3 of the appendix);
• for information about length of service and data on the presence of employees - in the law “On individual (personalized) accounting...” dated 04/01/1996 No. 27-FZ (clauses 2 and 2.2 of article 11);
• for payments for negative impact - in the Law “On Environmental Protection” dated January 10, 2002 No. 7-FZ (clause 5 of Article 16.4);
• for environmental collection - in Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 (clause 1).

The Tax Code of the Russian Federation (clause 7, article 6.1), as well as Rosstat order No. 220 dated March 31, 2014 (clause 7 of the appendix) provide for the possibility of postponing the deadline specified as the deadline for submitting reports to a later day if its last date coincided with on days off. The other documents above do not provide for a similar possibility of shifting dates for reports. However, regarding the data on the availability of employees (form SZV-M), there is a letter from the Pension Fund dated 04/07/2016 No. 09-19/4844, indicating the possibility of such a transfer. And regarding the confirmation of the rate of contributions for injuries in 2017 there was a letter from the Social Insurance Fund dated 02/08/2017 No. 02-09-11/16-07-2827, and in 2018 there was information from the Social Insurance Fund dated 04/06/2018.

The deadlines for submitting annual reports for 2018 are subject to all the rules described above.

Table of deadlines for submitting annual reports in 2019 for 2018

We provide specific dates for the submission of reports for 2018 in the form of a table below in relation to the above types of reports, indicating those who are directly affected by the submission of a particular report.

Deadlines for submitting reports for the 4th quarter and last 2 months of 2018

At the end of the year, it is necessary to submit to the Federal Tax Service the reports that relate to taxes that have a frequency corresponding to the quarter (VAT, water, UTII) or month (MET, excise taxes), as well as submit to the Pension Fund monthly information about existing employees. Due to the postponement of the deadline, which coincided with a day off (December 31, 2018), reports submitted in January will include the mineral extraction tax declaration for November 2018.

Results

Filing reports for the year (the period defined as the tax period for taxes) is an obligation that falls on the vast majority of taxpayers. The last dates for its submission are, as a rule, determined in a document establishing the basic rules for working with the corresponding report or payment. For reporting subject to the requirements of the Tax Code of the Russian Federation, there is a rule for postponing the deadline to a later date if the day of its completion coincides with a weekend. In addition to reporting for the year, at the end of the year, reporting for quarterly and monthly periods is also submitted.

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

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Reporting classification

Employee reporting is divided into 3 types:

1. reporting to the Pension Fund of Individual Entrepreneurs with employees;
2. reporting to the Social Insurance Fund for individual entrepreneurs and employees;
3. reporting to the Federal Tax Service for individual entrepreneurs and employees.

Submitting data to INFS

Calculation of the average number of employees (ASH) 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. Certificate 2-NDFL must contain information on payments and tax deductions for all employees and must be submitted based on the results of the reporting period before April 1.
3. The document also reflects information on:
   • employee benefits;
   • tax withholdings;
   • the amount of income tax.

Report 6-NDFL

The named form is the next type of reporting intended for organizations and individual entrepreneurs yam. Certificate 6-Personal Income Tax is compiled for the entire enterprise.

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

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 of appropriate contributions by employers for employees. Data on injuries are excluded and included in document 4-FSS.

Information for the Pension Fund

The S3V-M certificate is another type of reporting intended for employers based on the results of the year. It must be submitted for the current year before March 1, 2018.

Important! Form RSV-1 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 Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund.

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 calculation and payment of the insurance amount for employees. Based on the report, the fund partially reimburses the owner of the company for insurance payments to staff.

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

Failure to submit this form on time 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. delay over 180 days - 30% of the amount of contributions; after 181 days, 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 subject to a fine of 300 - 500 rubles.

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

How to take 4-FSS

The report is submitted:

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

The procedure for completing the document is set out in special instructions. The final form must be submitted before April 1 of the following year along with the 2-personal income tax certificate. A report with designation 2, containing information about the impossibility of deducting personal income tax, is submitted before March 1.

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

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

Watch the video about new reporting forms in 2018