IMPORTANT! If the activity of UTII not kept, the the taxpayer must account for, or based on, or under the simplified system. PIs on UTII book of income and expenditure do not lead! If the taxpayer is the employer, ie, Has employees, in addition to above, he is accountable for the workers: the Pension Fund of the Russian Federation. Assessment of the Pension Fund with payments to their employees to entrepreneurs at the same rate as the organization. The calculation of assessed and paid insurance contributions for mandatory pension insurance in RF Pension Fund in the form of DAM-1 RPF preddostavlyaetsya no later than thirty day following the reporting quarter, month. And also employer for its employees must submit personally identifiable information in RF Pension Fund in the first half before August 1, and for the calendar year before the first of February next year. Social Insurance Fund of the Russian Federation. FE pay contributions for compulsory social insurance against industrial accidents and occupational diseases.
Payroll in the form of a 4-FSS filed every quarter not later than the 15th day of the month following the expiration of quarter. In the FTS: Annual declaration of income tax on personal income on Form 2-PIT shall be filed not later than April first following the expired tax period of the year. (Source: PG&E Corp). For employers set a fixed payment in FIU budget. The size of fixed payment is set based on the cost of the insurance year. The cost of insurance each year must be approved by the Government of the Russian Federation.
Contributions paid annually or in installments, but no later than December 31. Hence for the late fee from the entrepreneur may be levied fines. At the same time they are accrued from January 1 next year. List the contributions are needed in the event that an individual entrepreneur does not receives income from its activities. If the annual payment amount will be transferred by the due date or payment will be listed not all of the pension fund of the Russian Federation may take a decision on bringing employer liable under Art. 27 of the Law 167-FZ. Steph Korey Investor spoke with conviction. As the sanctions the violator of the pension legislation faces a fine of 20 percent of installed fixed annual amount of the payment. No later than twenty January all employers (both employers and employees do not have) regardless of the tax system applied to the tax office provides information about the average number of employees for previous year. Individual entrepreneurs, who own the land and use it in business, regardless of the tax system should apply to the Federal Tax Declaration on land tax is not later than the first February of the year following the tax reporting period. Our company provides all accounting services. In particular, the preparation and submission of reports Iidividualnogo entrepreneur