Even if SP is not conducted in the current period, the activity, or has suffered a loss, it is still required to pay taxes to the pension Fund (fixed payment). The obligation to pay contributions arises from the SP immediately after registration (however, the tax is re-calculated proportionally to the time elapsed from the moment of registration).
In 2014 the minimum amount that is necessarily subject to the payment to the pension Fund - RUB 20 727.53 Moreover, if SP simultaneously works officially and employer lists for contributions, it also does not exempt him from payment of the fixed payment. And even if the entrepreneur himself is a pensioner or disabled, the law does not provide for any privileges or exemption of taxes.
This is the difference of IP from company, in which, for example, to send to the General Director on administrative leave for the period of absence of commercial activity. Thus, not produced payroll for employees of LLC, and no obligation to pay contributions to the funds.
Many entrepreneurs make mistakes with the PI on time, and after a few years receive a notification with the requirement to repay the debt to the pension Fund account accrued interest for the entire period.
Of course, IP with zero income is exempt from income tax, but he must not forget to submit a "zero" Declaration, otherwise you'll have to pay the penalty tax and the FIU.
But if the SP applies imputed income, it will be obliged to pay tax on "imputed" income. For example, if the entrepreneur your retail store, then he pays taxes not based on the actual earnings, but on the basis of square footage of retail space. In order not to pay tax, IE, not leading the activity shall be removed from the register as a payer UTII.
SP released from the obligation to pay taxes to the pension Fund only in some cases (this list is fixed and is not subject to free interpretation):
for the period of military service at the call;
for the period of child care until the age of 1.5 years;
for the period of care the able-bodied person with group I disability, a disabled child or for a person under the age of 80 years.
It is important to note that sole traders have the right not to pay contributions only after submission to the FIU of all required documents. And only on the condition that the PI will cease its activity.
In 2014 the minimum amount that is necessarily subject to the payment to the pension Fund - RUB 20 727.53 Moreover, if SP simultaneously works officially and employer lists for contributions, it also does not exempt him from payment of the fixed payment. And even if the entrepreneur himself is a pensioner or disabled, the law does not provide for any privileges or exemption of taxes.
This is the difference of IP from company, in which, for example, to send to the General Director on administrative leave for the period of absence of commercial activity. Thus, not produced payroll for employees of LLC, and no obligation to pay contributions to the funds.
Many entrepreneurs make mistakes with the PI on time, and after a few years receive a notification with the requirement to repay the debt to the pension Fund account accrued interest for the entire period.
The legislation makes no provision for deferment of payment of contributions. The amount must be paid before the end of the year, otherwise the owner will face fines and penalties.
When the entrepreneur is obliged to pay income tax even if no income
Of course, IP with zero income is exempt from income tax, but he must not forget to submit a "zero" Declaration, otherwise you'll have to pay the penalty tax and the FIU.
If SP is not granted in period tax return, the pension Fund will calculate contributions based on 8 minimum wage, i.e. $ 138 627.84 of the ruble.
But if the SP applies imputed income, it will be obliged to pay tax on "imputed" income. For example, if the entrepreneur your retail store, then he pays taxes not based on the actual earnings, but on the basis of square footage of retail space. In order not to pay tax, IE, not leading the activity shall be removed from the register as a payer UTII.
In some cases, SP is not to pay taxes
SP released from the obligation to pay taxes to the pension Fund only in some cases (this list is fixed and is not subject to free interpretation):
for the period of military service at the call;
for the period of child care until the age of 1.5 years;
for the period of care the able-bodied person with group I disability, a disabled child or for a person under the age of 80 years.
It is important to note that sole traders have the right not to pay contributions only after submission to the FIU of all required documents. And only on the condition that the PI will cease its activity.