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19. UNIFIED SOCIAL TAX
The unified social tax (UST) is established by Chapter 24 of the Tax Code of the Russian Federation.
Payers ESN:
▪ persons making payments to individuals: organizations; individual entrepreneurs;
▪ individuals who are not recognized as individual entrepreneurs;
▪ individual entrepreneurs, lawyers.
Object taxation for organizations and individual entrepreneurs making payments to individuals - all types of payments made on the basis of employment contracts and civil contracts for the performance of work and provision of services.
Not included payments to the object of taxation: in favor of individual entrepreneurs; under civil law contracts, the subject of which is the transfer of ownership of property or the transfer of property for use; in favor of individuals who are not included in expenses taken into account when taxing profits.
The object of taxation for individual entrepreneurs and lawyers is income received from business and other professional activities, minus the costs associated with their extraction.
From paying UST released organizations of any organizational and legal forms - from amounts of payments and other remuneration not exceeding 100 rubles during the tax period. for each employee who is a disabled person of group I, II or III.
The amount of the single social tax is calculated and paid separately to the federal budget and each fund and is determined as the corresponding percentage of the tax base. In this case, the amount of UST payable to the Social Insurance Fund of the Russian Federation is subject to reduction by organizations by the amount of expenses incurred by them independently for the purposes of state social insurance, provided for by the legislation of the Russian Federation.
The amount of tax payable to the federal budget is reduced by the amount of insurance contributions for compulsory pension insurance accrued for the same period (tax deduction). In this case, the amount of the tax deduction cannot exceed the amount of tax payable to the federal budget accrued for the same period.
During the year, it is necessary to calculate the amount of advance tax payments on a monthly basis based on the amount of payments and other remunerations accrued from the beginning of the year to the end of the corresponding calendar month, and the tax rate. The amount of the monthly advance tax payment payable for the reporting period is determined taking into account previously paid amounts of monthly advance payments; Payment of monthly advance payments is made no later than the 15th day of the following month.
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