At the end of the year, entrepreneurs pay the accumulated

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Exceed 300 thousand, individual entrepreneurs transfer 45,842 rubles to compulsory insurance. If the threshold is passed, one percent of the difference between earnings and 300 thousand is added to this money.

Elena will pay extra: (960,854 - 300,000) * 1%) = 6608.54. The total insurance premium is 52,450.54 rubles.

The entrepreneur is obliged to pay mandatory insurance luxembourg mobile number for whatsapp payments no later than December 31 (if it is not a day off) or the next working day. Additional charges are accepted until the end of the first half of 2024.

If contributions are transferred once a quarter, the final tax amount will decrease.

Elena divided 45,842 rubles into four equal parts - 11,460.5.

Quarter

Income

Income with cumulative total

Mandatory contributions for an entrepreneur with cumulative total



Quarter

Income

Income with cumulative total

Expenses with cumulative total

We calculate the advance payment at the standard rate of 15%:

(694,800 – 229,381.5) * 15% = 69,812.78. Now we subtract what was paid earlier and get that by the end of the third quarter the contribution to the budget will be 31,130.93 rubles.
The tax amount by the end of the year will be: (960,854 – 327,450) * 15% – 20,781 – 17,900.85 – 31,130.93 = 25,197.82 rubles.
Check whether you are required to pay the minimum tax equal to 1% of profit. It must be transferred to the Unified Tax System if there were no funds during the year or the amount paid was less than the minimum payment.

the amount of the advance payment.

The order to the tax office cannot be sent by mail or brought in person. There are two options:

via TCS — a system for submitting reports to the Federal Tax Service online;
through the personal account of an individual entrepreneur.