You will need
  • - receipts for payment of premiums for employees;
  • - receipt of payment of insurance contributions to the pension Fund for yourself;
  • - reconciliation of taxes and duties from the tax.
Rules for reducing a single tax STS used depend on the SP type of simplified taxation. Also included is an entrepreneur out their activities independently or attracting employees.
To reduce the tax under the simplified tax system can only entrepreneurs who use the simplified system of taxation with "income". Available to them the possibility of reducing the tax on the amount listed insurance contributions for pension and social insurance; sick leave paid by the employer and deductions under the contracts of voluntary insurance.
If the PI has employees, it may reduce the amount of tax not more than 50%. For example, the income of the entrepreneur during the first quarter amounted to 300 thousand rubles, payments to the pension Fund and social insurance Fund for employees in the same period - 45 thousand rubles, the Amount of SST payable will amount to 18 thousand rubles (300*6%). FE can reduce it by 50% to 9 thousand. it does not matter what SP actually made more deductions than you could deduct. As part of the USN provide for quarterly advance payment, the contributions for which it is possible to reduce the tax you must also pay within the quarter.
If the PI has no employees, it is not subject to a limit of 50% strength reduction contributions. Such entrepreneurs can fully reduce the tax on the amount of premiums paid for himself. For example, the income of the businessman for the quarter amounted to 150 thousand. He made contributions to the pension Fund and FFOMS in a fixed amount - 5181.88 R. it is Worth noting that you can only deduct the amount of deductions to a fixed amount. Even if the owner paid six months in advance, to reduce the tax USN he can only to the amount of contributions to the pension Fund in one quarter.
SP, who apply the simplified system of taxation with "income minus expenses" to reduce the tax on the amount insurance premiums can't. But they can include the full amount of contributions to the pension Fund, FSS, and other listed in the legislation payments to expenses when calculating the taxable base. A limit of 50% does not apply to sole proprietors with employees, all premiums for themselves and for workers included in full.
Working not the first year that SP can be a situation when taxes for any reason have been paid more than is necessary. Under the law the tax is required to report the overpayment. But in practice it does not always. Therefore, if the entrepreneur has reason to believe that he paid more taxes than necessary, he must request the tax reconciliation act paid taxes. If the overpayment is confirmed, you must apply for the offset or repayment of overpayments.