In order to run a business successfully, a PI must know what kind of reporting it must pass and in what timeframe.
The types of reporting provided depend on several factors - its taxation regime, as well as the availability of its employees.
Regardless of the type of taxation, IP to 20January provides the IFTS with a report on the average number of employees. For this purpose, the number of employees for each day or month (including employees on sick leave, on administrative leave) is calculated, then this figure is added and divided by the number of days in a month or year.
Reporting of the IP on the OSNO
Reporting PI on FREIGHT is the most voluminous. The entrepreneur is obliged to submit to the tax inspectorate quarterly VAT declarations. Also, he annually reports on the form of 3-NDFL until April 30.
In addition, the IP must provide a declaration ofThe expected income (in the form of 4-NDFL) - a month after the registration of the IP or, for the current IP, with the expected 50% increase in profits. In case of untimely submitted reports, an entrepreneur may be fined 1000 rubles.
Reporting PI to USN
Reporting PI to USN without employees is reduced toMinimum. Entrepreneurs must submit to the tax return on USN in the next year until April 30 after the reporting period. Reports can be submitted in person, via e-mail or by valuable letter. Earlier, the Inspectorate of Income and Expenses was also assured in the Tax Inspection, but from 2013 it is not necessary.
Reporting PI on UTII
IP on UTII gives quarterly a declaration onImputed tax - no later than the 20th day of the month following the last one in the reporting quarter. IP, combining UTII and other modes (for example, USN or OSSO) also reports on them in full. At the same time, IP must be kept separate tax accounting.
Accountability for employees
Reporting for workers of entrepreneursIs standard and does not depend on taxation. Each PI, which has employees, must be registered with the FIU and the FSS. Monthly (before the 15th), he is obliged to make deductions from payments to employees in funds for insurance and pensions (at his own expense). Their size varies depending on the activity and the tax regime, standard - this is 30%.
Control over contributions paidCarry out through the reports that the IP is required to provide quarterly. Since 2014, the IP has submitted to the FIU a report on contributions under the uniform form RSV-1. The final deadline is May 15th, August, November, February. Reporting to the Social Insurance Fund is granted until the 15th day of the first month following the reporting quarter. For its self in the funds reporting PI does not provide.
Also, the IP acts as a tax agent and is obliged to remit monthly 13% of the salary of employees to the budget. Annually he submits a report to the Tax Inspectorate on the form 2-NDFL for paid personal income tax for each employee.