What reports need to pass UI

For a successful business entrepreneur needs to know what statements it needs to take and in what time frame. Our reporting depends on several factors - the tax regime and the availability of it workers.

Regardless of the form of taxation, IE until January 20, provides to the IRS a report on the average number. This requires estimation of the number of employees for each day or month (including employees on sick leave, administrative leave), then the figure is formed and divided by the number of days in the month or year.

Reporting UI BASED on

Reporting SP BASED on the most extensive. The employer shall on a quarterly basis to pass on the VAT return. He also reports annually on the form 3-NDFL until April 30.

In addition, the PI must provide a Declaration of estimated earnings (form 4-NDFL) – a month after registration of IP or current IP, with the expected 50% increase in profits. In case of failure to put statements on the entrepreneur may be imposed a fine of 1,000 R.

Reporting individual entrepreneurs

Reporting individual entrepreneurs without employees is minimized. The entrepreneur has to hand over the tax Declaration under the simplified tax system in the next year to 30 April after the reporting period. Reports can be taken in person, via email or by registered mail. Earlier on also certified by the Ledger of income and expenses, but in 2013 it is not necessary to do so.

Reporting IP on the imputed income

IP on the imputed income rents on a quarterly basis a Declaration on the imputed tax not later than the 20th day of the month following the last quarter. Entrepreneur, combining imputed income and other modes (for example, STS or GTS) also delivers reports on them in full. In this case, the PI must maintain separate tax accounting.

Statements for employees

Statements for the employees of entrepreneurs standard and does not depend on taxation. Every entrepreneur who has employees, must be registered at FIU and the FSS. Monthly (15 th), he is obliged to make deductions from employee benefit funds for insurance and pension provision (at own expense). Their size varies depending on activities and tax regime, the standard is 30%.

Control over contributions paid by the funds is carried out through reports that SP shall provide quarterly. 2014 SP delivers to the pension Fund report on contributions by a single form RSV-1. Final deadlines - 15th may, Aug, Nov, Feb. Reporting to the social insurance Fund is before the 15th day of the first month following the reporting quarter. For yourself funds reporting UI does not provide.

SP also acts as a tax agent and is obliged to a monthly contribution of 13% of staff salaries in the budget. Every year it delivers a report to the IRS on form 2-NDFL personal income tax paid for each employee.