Individual income report. Cancellation of reporting for individual entrepreneurs

Individual entrepreneurs must conduct reporting without fail, strictly adhering to all laws and recommendations. Specially developed legal acts regulate its maintenance and delivery and must be observed by business entities.

Under a general taxation system

Tax reporting is the first documentation that a subject deals with immediately after registering documents when opening their own business. Such documents are determined by the system of tax amounts.

So what kind of reporting does an individual entrepreneur submit? Individual entrepreneurs who use the general taxation system should take into account that this regime implies a wider range of reporting documentation. There are various types of individual entrepreneur reporting, which in most cases are associated with the reflection of tax amounts. The most important document is the tax return, where the calculated data on the accrual and payment of value added tax are entered. These types of reports display information collected over a quarterly period, where total values ​​are indicated. The declaration is submitted in the month following the reporting period.

An individual entrepreneur must keep in mind that it is necessary to provide documentation to the tax office where the individual entrepreneur was registered, or on a territorial basis. This is done only in electronic form.

The report of an individual entrepreneur who is under the general taxation regime also appears in the form of a declaration with information on the income tax received by an individual. How to submit individual entrepreneur reports to avoid penalties? These documents are prepared once a year and submitted in the year following the reporting period. At the same time, the deadline for their provision is determined at the legislative level - April 30.

Business entities operating individually must submit a special report at the initial stages of implementing certain business processes. This tax reporting for individual entrepreneurs is presented in Form No. 4, which contains information about the income tax of an individual. It displays data on planned income. The purpose of the declaration is to calculate and pay amounts regarding advance payments.

If the activity of an individual entrepreneur has been carried out for a long time, then the planned income data is entered in the personal income tax return. Information is entered into it only when the planned income portion is 1.5 times higher than the actual amount.

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Simplified taxation system

This is the most common and most frequently used tax regime, which is acceptable for many individual entrepreneurs. It is characterized by its own reporting system. The simplified regime in terms of reporting is the simplest, especially if the individual entrepreneur did not enter into an employment contract with hired personnel.

Keeping records of individual entrepreneurs under the taxation system under consideration requires the presence of a special book. It contains data on income and expenditure amounts. Absolutely all business transactions must be reflected there, including those related to sales processes through which advance payments are made.

The reporting period for the book of income and expenses is represented by the current year. After its completion, it is necessary to formalize this document properly. It is stitched and dated and signed. In this case, all information must be presented in chronological order. Due to recent legislative changes, the book does not need to be certified by individual entrepreneurs at the tax service. Its storage is carried out by the business entity, but is presented at the request of the state body.

Preparing reports for an individual entrepreneur who uses the simplified regime also involves drawing up a special declaration, which is submitted to the tax service where the registration took place.

A declaration with tax amounts must be completed without fail, even if the individual entrepreneur does not have hired personnel. It reflects information regarding the past year, which is accepted as the reporting period. Declaration reports of individual entrepreneurs contain a column about the number of employees, which are taken as the average annual value. If employment contracts are not drawn up, then this information is not included in the reporting.

There are cases when in the current year a business entity with the status of individual entrepreneur did not implement any business processes. In this situation, reporting must also be submitted. It reflects zero values, which confirm the absence of activity. It is necessary to take into account that for zero documentation there is a special form that is filled out in accordance with established rules. In addition, specific deadlines for its delivery are determined. If all existing requirements are not met and the documents are completed incorrectly, then certain fines may be imposed on the individual entrepreneur.

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Wage-earners

Maintaining accounting records for individual entrepreneurs is significantly different if the determining factor is the presence of hired personnel. It is established at the legislative level that an economic entity that carries out business activities without the help of officially registered employees must maintain minimal reporting documentation. In addition, a simpler procedure for performing accounting functions is provided. The same provision applies to tax reporting documentation.

As part of the activities of an individual entrepreneur working without employees, the following reporting materials must be created: an annual declaration and an accounting book (maintained throughout the entire reporting period, which is subject to taxation). The return must contain information that indicates the tax regime used and the amounts payable as taxes.

Most often, it is difficult for an individual entrepreneur to cope without the help of employees, especially if fairly large business operations are carried out. Therefore, he has to hire staff through employment contracts. When using the simplified system, a business entity has the right to employ 100 people, but no more.

This right entails certain obligations, and the tax and accounting reporting of individual entrepreneurs becomes more complicated. The declaration must indicate information that concerns employees. This type of documentation is submitted to the tax service every reporting period, which is equal to 1 year.

Reporting forms for individual entrepreneurs with staff also contain form No. 2. It contains information about all employees, including their average number. It is prepared for the reporting period, which corresponds to the current year. Since the presence of employees determines the conduct of transactions with social insurance and pensions, there is a need to prepare additional final documentation. In this case, individual entrepreneur reports must be prepared for both the Pension Fund and the Social Insurance Fund.

The reporting document for the Social Insurance Fund is developed in accordance with a special form. It contains data that indicates the accrual and transfer of funds in the manner prescribed by current legislation. Documentation can be prepared electronically.

Submission of individual entrepreneur reports to the Pension Fund - preparation of final documents. They provide data on settlement transactions with the specified government agency. There are a number of other reporting documents where data relating to personnel information is entered.

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Submitting reports

Individual entrepreneurs should be aware of the rules for preparing reporting documentation. Individual entrepreneurs have to cooperate with the tax office, the Pension Fund, the Social Insurance Fund and other services. A business entity has various options for submitting reports, but the most common case is that an individual entrepreneur independently goes to the tax office with a package of prepared documents and submits reports.

Sometimes an individual does not have the opportunity to complete the procedure on his own, then he can entrust this to a trusted person. To do this, you need to contact a notary who will help you correctly draw up a power of attorney in the name of another entity. With this document you can contact the tax office with prepared reports.

An individual entrepreneur can submit the created reporting documentation to the required government body by sending it. To do this, you can use postal services. Reports can be transmitted both in paper and electronic form (special media are used for this).

We talked about how to register yourself as an individual entrepreneur and hope that we were able to dispel fears about bookkeeping and reporting. Beginning entrepreneurs often get confused when they need to choose a tax regime. And without a clear understanding of this moment, it is simply impossible to move on. We again asked Irina Shnepsts, financial director and owner of the outsourcing company MIRGOS, to explain in simple language: what tax regimes are there, what is the difference between accounting and tax reporting of an individual entrepreneur, who can do accounting for you, and in what ways an individual entrepreneur pays taxes and submits reporting.

Tax regimes for individual entrepreneurs: which is more profitable?

Now let's talk about tax regimes: which one would be more profitable for a freelancer or a small business owner to choose.

Tax regime- this is the conditions under which you will work, draw up documents, what taxes you will have to pay and what reports you will submit to government authorities.

By default, when registering an individual entrepreneur, the mode is assigned basic, that is, with the payment of VAT, income tax, and property tax. These are quite complex taxes; you should stay on the general regime only if it is very profitable for you, for example, there are large customers who want to buy only with VAT. I recommend that others switch to or. And you don’t have to pay a sales tax on a patent. In all other modes, unfortunately, you will have to.

In some regions (but not in Moscow), it is possible that the conditions of application can be read in the law for your region. Look for a title like " On the taxation system in the form of a single tax on imputed income for certain types of activities"+ name of your region or city.

There is another special tax regime - Unified agricultural tax(single agricultural tax), but it is only suitable for producers of agricultural products.

In general, an individual entrepreneur can use several special modes for different types of activities or combine a special mode with the main one.

Each mode has its own difficulties and advantages. To help you navigate the possible taxes and reports in each tax regime, I will provide a comparative table of taxes paid by individual entrepreneurs.

To enlarge, click on the picture

And a few comments.

The most profitable regime for individual entrepreneurs is the simplified tax system of 6% or a patent. A patent is possible not for all types of activities, but according to a closed list (tutoring, personal services, private detective activities, some types of trade - see Article 346.43 of the Tax Code of the Russian Federation).

Using the simplified tax system, you submit a declaration only once a year and pay advance tax payments 4 times a year. Keep a book of income. On Patent you pay only the cost of the patent (you can not immediately, in two parts), there are no advance payments or declarations if you keep an income book.

UTII is somewhat similar to a patent; it is also valid for certain types of activities:

It is most common among those individual entrepreneurs who are engaged in trade.

There are two versions of the simplified tax system: one, when you count only your income and pay 6% of it, and the second, when you subtract expenses from income and pay 15% of the difference.

For those individual entrepreneurs who provide services, the first option, 6% (income), is more suitable.

The second option (15%) is beneficial when you have large official expenses (more than half of your income). For example, you pay office rent, salaries for employees, purchase materials for production or goods for resale.

And it is worth remembering that every individual entrepreneur must pay the so-called “fixed” contributions to your own pension and health insurance(their size changes every year; this can be clarified on the Pension Fund website). And if the individual entrepreneur is a woman and wants, she needs independently conclude an agreement with the Social Insurance Fund and pay fees for the whole year (which is nice, a very small amount).

What are the different reporting forms for individual entrepreneurs and what is the difference between them?

Just don’t be afraid of the word “reporting” right away.

• Financial statements- these are the familiar words “balance sheet” and “profit and loss account”.
• Tax reporting- these are tax declarations (VAT, profit, simplified tax system, property, and so on).

Individual entrepreneurs do not make or submit balance sheets; they may not keep accounting records at all, provided that they keep books of income (and expenses).

Everyone submits tax returns except individual entrepreneurs with a patent. Which tax depends on the chosen tax regime.

There is also a separate type of reports - calculations for insurance premiums to the Pension Fund, to the Social Insurance Fund - they are filled out only by those individual entrepreneurs who have employees.

In order not to get confused and miss the deadline for paying taxes or filing a return, here’s some advice from practice:

• Read 2-3 sources of information, one of them is necessarily official, i.e. the Tax Code or information on the official website of the Federal Tax Service.
• Make a sign for yourself, what taxes to pay, when, when to submit the declaration. Next to it, write the articles of the laws where it is written about them. And mark on the sign what date and what you did, when you paid the tax, when you submitted the report. And so on every quarter. Very disciplined and helps you remember your taxes.

How to submit reports while in the tax queue?!

An individual entrepreneur can submit reports in three ways:

1. In person (on paper and flash drive).
2. By mail (on paper).
3. Via TKS (in other words, by e-mail), without paper and queues at the tax office or at the post office.

The most advanced way is electronic reporting. This is paid and done through a special telecom operator. When choosing a method for sending reports, compare which will be more expensive:

• stand for half an hour at the post office, pay for postal services several times a year (for individual entrepreneurs with employees) or once a year (for individual entrepreneurs without employees);
• pay a certain amount of money and send the same reports electronically without leaving your computer;
• go to the tax office, talk to the inspector, stand in line, wasting time on the road.

There is no strictly positive way here. Calculate what is right for you.

You can send it to the post office or tax office courier. Of course, when sending your representative to the tax office, be sure to write him a power of attorney to submit reports.

How to conduct accounting for an individual entrepreneur?

Very often, entrepreneurs have a question: should they do the accounting themselves or entrust it to a specially trained person?

And here we understand that if you ask an accountant about this, you will receive the appropriate answer: of course, it is better to entrust it to a specialist.

If you ask the opinion of your friend, an individual entrepreneur, he will say: what is there to entrust, pay someone money, manage it yourself.

If you ask the tax office, they will probably say that it doesn’t matter as long as you pay your taxes on time and correctly.

I will answer this way. Don't take anyone's word for it. Calculate your every move. Have a question about an accountant? Estimate how much time it takes you to calculate taxes and sort out papers, read laws and search for answers on forums. Calculate how much an hour of your time costs and how much an accountant’s work costs. If you have time, but little money, keep records yourself, it’s not very difficult. If you have money and little time, entrust it to an accountant.

There are also tools for keeping records and preparing individual entrepreneurs’ reports, such as programs (1C, BukhSoft) and online services (My Business, Kontur.Accounting, BukhSoft Online, 1C Online, My Finance and others). Online services make it possible to control the deadlines for paying taxes and submitting reports, and help submit reports (subject to the purchase of an electronic digital signature). It is worth understanding that the cheaper the service, the more limited its range of functions. A reasonable approach to choosing an automated accounting assistant is a combination of a low price, availability of the functions you need and your own sense of responsibility.

By law, only the individual entrepreneur himself is responsible for failure to submit reports or pay taxes.

Not an online service, not your accountant assistant, but you personally. Therefore, please be financially literate and always think for yourself.

My advice: if you lead yourself, lead in good faith. You are your own accountant. Read the laws, consult with a professional accountant (for example, we advise individual entrepreneurs on accounting at the initial stage, show and tell what, how and where is done). If you use an online service or program, check everything, because errors are possible in any program. Don’t start accounting so that you don’t have to overpay a third-party specialist to clean up the mess in your accounting department. Collect all documents confirming the receipt of goods, works, and services from your suppliers, keep a book of income and expenses, and a sign indicating the deadlines for submitting reports and taxes. File all papers in a folder, collect cash and sales receipts, receipts, and bank statements.

Summarize

For individual entrepreneurs, tax regimes are applied: basic (with all taxes), simplified tax system (6% of income or 15% of the difference between income and expenses), patent. Less commonly, UTII and Unified Agricultural Tax (agricultural). The most profitable is usually the simplified tax system of 6% or a patent.

Reporting can be accounting and tax. Individual entrepreneurs keep books of income and expenses and submit tax reports - declarations - once a year. You can submit in person, by mail or electronically.

In conclusion, I want to say: you will succeed!

You never know what you can do till you try. Master the registration of individual entrepreneurs, maintaining records of individual entrepreneurs, submitting reports - you can do everything. Read the laws, consult (only, please, with specialists, and not with colleagues who, like you, have little understanding of the issue and know only what they themselves have encountered), connect electronic reporting, pay taxes and keep accounts your money.

Good luck with your business!

Write in the comments, have you already registered as an individual entrepreneur or are you just planning and looking for information on the topic? Do/are you planning to do your bookkeeping yourself or trust a specialist?

All reporting for employees can be divided into three categories:

1. Reporting to the Federal Tax Service (Tax Service);
2. Reporting to the Pension Fund (PFR);
3. Reporting to the FSS (Social Insurance Fund).

Reporting to the Federal Tax Service

Average number of employees

At the end of each year, all individual entrepreneurs and organizations (regardless of the chosen taxation system) are required to submit to the Federal Tax Service information on the average number of their employees (AMN).

There are quite a few nuances when calculating the average headcount. For example, the report does not need to take into account external part-time workers, as well as employees working under civil law contracts (civil law).

Help on form 2-NDFL

A 2-NDFL certificate is drawn up for each employee and submitted to the Federal Tax Service at the end of the year, on time until April 1. It must reflect information on all payments made to the employee, tax deductions provided and amounts of income tax withheld.

There are often cases when a 2-NDFL certificate may be needed directly by the employee himself, for example, when applying for a loan, getting a new job, or filing a 3-NDFL declaration.

Calculation according to form 6-NDFL

Calculation of 6-NDFL is another type of reporting for employers. It must be submitted to organizations and individual entrepreneurs with employees starting from the 1st quarter of 2016.

Unlike 2-NDFL certificates (the issuance of which has not been canceled), form 6-NDFL is compiled not separately for each employee, but for the entire company or individual entrepreneur as a whole.

Calculation of insurance premiums

Calculation of insurance premiums is a relatively new type of reporting for all employers. All organizations and individual entrepreneurs with employees are required to report on it starting from the 1st quarter of 2017.

The new report includes information on all insurance premiums paid by the employer for its employees (except for contributions for injuries, data on which are included in the 4-FSS report).

Reporting to the Pension Fund

Report on the form SZV-STAZH

Information about the insurance experience of insured persons in the form SZV-STAZH is a new form of reporting to the Pension Fund of the Russian Federation for employers. It must be completed within a year.

Report according to the SZV-M form

The report in the SZV-M form is a new monthly reporting to the Pension Fund for employers. It must be taken starting in April 2016 (including for employees working under civil servants’ agreements).

Reporting to the Social Insurance Fund

At the end of each quarter, all employers must submit a report to the social insurance fund in Form 4-FSS. On its basis, the fund reimburses the employer for part of the amount of insurance payments to the employee.

From January 1, 2017, this calculation includes information only on injuries and occupational diseases.

In 2019, the deadline for submitting reports to the Social Insurance Fund depends on its form. 4-FSS in electronic form must be submitted no later than the 25th day of the month following the reporting quarter, and calculations on paper must be submitted no later than the 20th day.

Every individual entrepreneur is interested in submitting all necessary reports to regulatory authorities in a timely manner. It should be noted that today there are special tax regimes that determine what kind of reporting an individual entrepreneur submits.

In this article we will try to understand the question of where and how to submit reports on business activities, consider individual entrepreneurs with and without employees, as well as cases when it is necessary to pay additional taxes.

For convenience, the most important information will be presented in the form of tables for clarity.

Let us immediately remind you that today in almost every city there are organizations that are not only ready to advise on what kind of reporting an individual entrepreneur should submit, but also completely take on the solution of this problem.

What kind of reporting does an individual entrepreneur submit?

In order to find out what kind of reporting an individual entrepreneur submits, you must first determine the categories of this reporting. Conventionally, all reporting of individual entrepreneurs can be divided into 4 categories, namely:

• reporting depending on the taxation system (tax regime) chosen by the individual entrepreneur;
• reporting for employees (if any);
• reporting on cash transactions (if there is a cash register);
• reporting on additional taxes.

Deadlines for submitting reports for individual entrepreneurs

The deadlines for submitting reports to the tax office vary depending on what taxation system the entrepreneur uses and whether he has employees. See the table below for details.

Individual entrepreneur reporting depending on the taxation system

In accordance with the current legislation of the Russian Federation, today there are five taxation systems:

• Simplified taxation system or simplified taxation system;
• Single tax on imputed income or UTII;
• Unified Agricultural Tax or Unified Agricultural Tax;
• Patent tax system or PSN;
• General taxation system or OSN;
• Professional income tax or NIP (tax for the self-employed).

An individual entrepreneur applying one of the above tax regimes is not always required to submit a declaration to the Federal Tax Service.

Below is a table with the name of the tax regime, the name of the document, as well as the deadline for filing the declaration.

If an individual entrepreneur combines different tax regimes, then for each of them it is necessary to keep separate records, generate reports and pay taxes.

Book of accounting of income and expenses (KUDIR)

All individual entrepreneurs who use the simplified tax system, PSN, unified agricultural tax and OSN must maintain an Income and Expense Accounting Book (KUDIR). Individual entrepreneurs do not keep such a book on UTII and PND. Entrepreneurs on UTII keep records of physical indicators. There is no need to enter information about the income and expenses of individual entrepreneurs on UTII in KUDIR.

Let us remind you that starting from 2013, KUDIR does not need to be certified. The book must be printed, bound and numbered. It is kept by the individual entrepreneur.

The exception is for individual entrepreneurs using unified agricultural tax.

According to the Procedure for filling out the Book of Income and Expenses of Individual Entrepreneurs using Unified Agricultural Tax, approved by Order of the Ministry of Finance of the Russian Federation No. 169 n dated December 11, 2006 KUDiR:

• if the maintenance is carried out on paper, it is certified by the signature of an official of the tax authority and sealed with the seal of the tax authority before the start of its maintenance;
• if the maintenance is carried out electronically, it is certified by the signature of an official of the tax authority and sealed with the seal of the tax authority no later than 31.03 of the year following the reporting year.

Do not forget that the absence of KUDIR may result in a fine.

Reporting of individual entrepreneurs with employees to the tax, Pension Fund and Social Insurance Fund

All reporting of an individual entrepreneur who has employees can be divided into three types:

• reporting to the tax service (FTS);
• reporting to the Pension Fund (PFR);
• reporting to the Social Insurance Fund (SIF).

The following is submitted to the Federal Tax Service:

1. The average number of employees is based on the results of the calendar year (but no later than January 20 of the following year).>
2. 2-NDFL certificates based on the results of the calendar year (but no later than April 1 of the following year).
3. Registers of information on the income of individuals (attached to 2-NDFL certificates).
4. Report 6-NDFL is a quarterly report introduced in 2016. The report is submitted at the end of the quarter - no later than the last day of the month following the reporting period, at the end of the year - no later than April 1.

Calculation of accrued and paid insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for employees (DAM form) - based on the results of each quarter no later than the 20th day (for electronic reporting form) and the 15th day (for paper form) of the 2nd month of the next quarter.

5. Keeping personalized records must be reflected in section 3 of the DAM form.

The following is submitted to the Pension Fund:

1. Monthly report SZV-M due by the 15th day of the month following the reporting month.
2. The annual report of SZV-STAZH is submitted before March 1, the year following the reporting one. There is an additional deadline for filing SZV-STAZH. If an organization or individual entrepreneur has an employee planning to retire in the near future, then the SZV-STAZH must be formed for a specific employee and submitted to the Pension Fund of the Russian Federation within 3 calendar days from the date of receipt of the application from the employee to provide a report on the SZV STAZH form.

The following is submitted to the FSS:

Calculation of accrued and paid insurance contributions to the Social Insurance Fund for employees (form 4-FSS) - based on the results of each quarter (but no later than the 25th day for the electronic form and the 15th day for the paper form) of the 1st month of the next quarter.

Individual entrepreneur reporting on additional taxes

An individual entrepreneur can also engage in activities that are subject to the payment of additional taxes.

All additional taxes of individual entrepreneurs, as well as the type of reporting of the entrepreneur and the deadlines for submission to the regulatory authority, are presented in the table below.

IP environmental reporting

1. The SME report on the generation, neutralization, disposal and use of waste is submitted by January 15 of the year following the previous year. The SME report is submitted only by medium and small businesses.
2. 2-TP (waste). The deadline for submitting this environmental reporting for 2018 is February 1, 2019. Until 2019, almost all individual entrepreneurs handed over 2-TP (waste). Even those that do not have production, but have an office. The report must be generated and sent via the Natural Resources User Module. From January 1, 2019, in accordance with paragraph 2 of Art. 3 of the Federal Law of July 21, 2014 N 219-FZ “On Amendments to the Federal Law “On Environmental Protection”, individual entrepreneurs operating at category IV facilities (including offices) do not need to submit a 2-TP report.

You can read more about each of the reports for individual entrepreneurs on our website.

The material has been edited in accordance with changes in legislation relevant as of 12/01/2018

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Known for fairly simple accounting and reporting. If an entrepreneur does not have employees, then he records his income and expenses in KUDiR, and once a year submits a declaration according to the simplified tax system. Individual entrepreneurs do not maintain accounting records; this is the responsibility of organizations only.

But if there are employees, then the individual entrepreneur on the simplified tax system is obliged to submit the same reports for employees as other employers, and it cannot be called simple. What do you need to pay, manage and submit to individual entrepreneurs with employees in 2019?

Considering that entrepreneurs do not need full-fledged accounting, by we will mean only tax accounting and reporting for employees. Individual entrepreneurs’ reporting on the simplified tax system with employees in 2019 includes reports to the Federal Tax Service and to the Pension and Social Insurance funds. In addition, employers pay monthly insurance premiums for their employees in the amount of 30% of the amounts paid. In this article we will tell you about what kind of reporting an individual entrepreneur submits to the simplified tax system with employees in 2019.

Individual entrepreneurs on the simplified tax system with hired employees: reports for 2019

What kind of reporting do individual entrepreneurs submit under the simplified tax system? If we talk about simplified tax reporting for individual entrepreneurs, then this is just one declaration at the end of the year. Individual entrepreneurs are required to submit a simplified declaration no later than April 30 of the current year for the previous one.

Organizations have less time to submit a declaration under the simplified tax system; for them the deadline is March 31. At the end of each quarter, simplified tax payers must calculate and pay an advance payment on the income received. Quarterly reporting on the simplified tax system is not established.

The form of the declaration under the simplified tax system often changes, and submission of individual entrepreneurs’ reports using an outdated form is equivalent to its failure to submit it. You can find the current current declaration form on the Federal Tax Service website tax.ru or in ours.

Individual entrepreneurs using the simplified tax system with hired employees submit reports 2-NDFL and to the tax inspectorate, which reflect information about the amounts paid to employees, as well as the withheld and transferred income tax. In the case of personal income tax, the employer is not a taxpayer, but a tax agent.

• The deadline for submitting 2-NDFL for individual entrepreneurs in 2019 is until April 1 for the previous year;
• The deadline for submitting 6-NDFL in 2019 for individual entrepreneurs is no later than the end of the next month for the reporting quarter.

In addition, once a year you must submit information about the Federal Tax Service.

The accounting of an individual entrepreneur with employees is much more complicated than the reporting of an entrepreneur working independently. You must be able to calculate and pay wages twice a month, calculate and transfer insurance premiums monthly, and, if necessary, calculate vacation pay, sick leave, and maternity benefits. Plus, you have to submit reports - once a quarter or month. We recommend transferring the maintenance of calculations, accounting, and reporting to specialists, because mistakes can result in severe penalties. Outsourcing accounting services often costs much less than the salary of a full-time accountant.

In 2019, employers submit monthly reports for employees to the Pension Fund. It is called “Information about the insured persons”; the form SZV-M is provided for it. You can download the SZV-M form and learn about the nuances of filling it out in the article "".

In addition, at the end of 2019, it will be necessary to submit annual reports for employees to the Pension Fund - Personalized accounting information for the year. The deadline is no later than March 1 of the following year.

Reporting to Rosstat for individual entrepreneurs in 2019

Does an individual entrepreneur need to submit a report to statistics? Every 5 years, Rosstat conducts continuous monitoring, within which reporting is mandatory for all individual entrepreneurs. The last time such observation was carried out was in 2016.

Rosstat publishes information on conducting continuous monitoring on its official website; in addition, statistical reporting forms are sent to taxpayers to fill out. Between periods of continuous observation, reporting to Rosstat is selective; a request is sent to a specific entrepreneur.

A fine may be imposed for violating the obligation to submit statistical reports. For individual entrepreneurs this is an amount from 10 to 20 thousand rubles. To play it safe, find out in advance whether you need to submit a report to statistics. This can be done by filling out the fields of a special form.

Deadlines for submitting reports in 2019 for individual entrepreneurs using the simplified tax system

We remind you that there are no deadlines for submitting financial statements for individual entrepreneurs, because Entrepreneurs do not keep actual accounting records. Let's reduce the deadlines for submitting reports for individual entrepreneurs with employees using the simplified tax system in 2019 to the tax calendar:

*Individual entrepreneurs and employees submit a certificate to the Social Insurance Fund to confirm their main activity only if they have changed the OKVED code of their main activity. Annual submission of the report is not required.

So, we figured out what reports an individual entrepreneur submits to the simplified tax system in 2019 with his employees. The list is extensive, and you will have to submit these reports in full, even if there is only one employee.