Under the imputed income tax amount can be reduced by the amount of the paid insurance payments on obligatory pension and social insurance to the pension Fund and the FSS, respectively. You can also consider the costs of paid sick leave to their employees from their own funds and made payments under contracts of voluntary insurance. Limit value of reduction of tax depends on the availability of workers.
If the SP does not involve the salaried employees, it may reduce the imputed income tax is 100% on the amount of premiums paid to the pension Fund. In order to exercise the right not to pay imputed tax, its amount should not exceed the quarter 5181.88 R. this is the amount of quarterly insurance premiums Yip for yourself. In OOO, this procedure is not valid, because even if the founder and the Director are the same person, he still is an employee of the company.
For entrepreneurs with salaried employees and the rule according to which the tax can be reduced within 50%. For instance, a quarterly tax on the activities under the unified tax on imputed income amounted to 10,000 p., payments for employees to non-budgetary funds - 15000 p. it Turns out, the company can reduce the tax by not more than R. 5000 and pay in the budget imputed tax in the amount of 5,000 rubles.
It is worth considering that the number of employees involved include both those issued under the labor contract, and contractors (individuals) who provide temporary services under a civil contract. Order insurance contributions in both cases are identical, except for payments to the social insurance Fund.
Key questions about decreasing the amount of tax under the imputed income arise from entrepreneurs who combine in their activities, several tax regimes (for example, UTII and STS or UTII and GTS). According to the clarifications of the Ministry of Finance, if the individual entrepreneur uses hired labour only in respect of imputed income, it can reduce STS tax on insurance premiums for themselves without restrictions. Tax the imputed income in this case is reduced only to the extent of 50%.
Also, taxpayers who combine several tax regimes are obliged to make separate accounting of income and expenses. Tax under the imputed activities can be reduced only paid insurance premiums for those employees who are involved in generating income on the imputed income. If separate accounting is impossible, all expenses (including insurance premiums) are allocated in proportion to income and imputed income from druogo mode in total revenue.
Yip, have employees, can reduce the amount of tax paid on imputed income for themselves insurance premiums. It can take into account only the effected payments for their employees.
Although SP is not required to pay fixed contributions to the pension Fund on a quarterly basis, and can make it to the end of the year if he uses the imputed income, payments necessary to make it once a quarter. Otherwise, SP will lose the right to reduce the amount of tax and will significantly increase the tax burden.