In 2021, the amount of advance personal income tax payments for a work patent will change - how much to pay for a patent for migrants in 2021

What does a Patent mean for an individual entrepreneur?

The patent tax system can be used exclusively by entrepreneurs. At its core, a patent in this case is a document that gives the right to engage in a chosen area of ​​activity for a specified time (but not more than 1 year).

After receiving a patent, the individual entrepreneur has the right to immediately pay off its cost, or divide it into parts and make a transfer at a strictly defined time.
At the same time, the subject must be aware that, in fact, paying the cost of a patent represents a transfer of tax to the country’s budget. The main feature of the patent: the amount of tax is calculated based on the conditional profitability of the selected type of activity and the fixed tax rate.
However, there is no reporting to the Federal Tax Service. But this regime is not always beneficial. The authorities of the subject of the country must determine a list of areas of activity for which the patent system is allowed to be applied in the territory of the subject, as well as the amount of possible profitability for each. As a result, in two neighboring regions the types of activities and their profitability may differ.

If an individual entrepreneur chooses a patent system, he needs to understand that tax payments will need to be made not after the completion of a certain period, but within strictly specified periods, in fact, in advance payments.

In this case, the period during which the patent system will be used is chosen by the individual entrepreneur independently. He may have the right to issue it for a period of 1 month to 1 year. Thus, you can try a new system in practice, and if it seems unprofitable, refuse to use it.

Attention: a patent for an individual entrepreneur must be distinguished from a patent for work. The latter is issued by persons with foreign citizenship for the purpose of employment in Russia.

After acquiring a patent, the entrepreneur is exempt from paying personal income tax on activities that have been transferred to the PSN, as well as from VAT.

In the case where an individual entrepreneur wants to conduct several types of activities on a patent at once, it will be necessary to purchase a patent for each of them. In addition, it is also necessary to proceed if the same activity will be carried out in different entities.

Cancellation of a patent in case of violation of the deadlines for payment of personal income tax under the patent

Today, the system for accounting for payment of income tax (fixed advance payments for a patent by foreign citizens) is fully automated, so the absence of an advance payment on a specific date leads to the automatic cancellation of a patent for work in the database of the Main Directorate for Migration of the Ministry of Internal Affairs.
Thus, if a fixed advance payment for a work patent in 2021 is made later than the date of receipt of the patent, even by one day, the document will be automatically canceled for late payment of the patent.

Who can use the patent tax system

The Tax Code establishes that the patent system can be used by those business entities who are registered as entrepreneurs. Thus, companies are not entitled to use the patent system.

However, there are also restrictions for entrepreneurs themselves. In particular, only those who do not have external employees or whose number does not exceed 15 people can switch to PSN. Moreover, their number should include both employees on employment contracts and those hired on the basis of a contract agreement.

The types of activities for which the patent system can be used are determined by local authorities. Such a list is closed - this means that if any area of ​​activity is not included in it, then the individual entrepreneur does not have the right to proceed by filing an application for a patent for the individual entrepreneur in form 26.5-1.

Attention: it is prohibited to be on the patent system if management is carried out under a trust system, or the organizational form is expressed as a simple partnership.

The maximum amount of income that an individual entrepreneur can receive on a patent has been established. Currently it cannot exceed 60 million rubles.

The law also sets a limit that cannot exceed the potential income for any type of activity. Now it is 1 million rubles.

However, a deflator must be applied to this indicator, which is revised every year by the government of the country. Thus, for 2021 the maximum profitability cannot be more than 1.481 million rubles.

Attention: regional authorities have the right in some cases to increase potential income by no more than 10 times.

Most often, a patent is issued for the following areas of activity:

• Funeral services;
• Collection and disposal of various waste, including secondary raw materials;
• Repair services for computer and similar equipment;
• Hairdresser and cosmetologist services;
• Passenger and cargo transportation services;
• And others.

Patent taxation system in 2021 for individual entrepreneurs: types of activities

The types of activities that an entrepreneur can engage in are listed in Art. 346.43 Tax Code of the Russian Federation. Regions have the right to add their own areas of work there.

The law currently lists 63 types of activities for which a patent can be acquired:

Attention: 80 areas of work for patents have now been introduced for Moscow. However, despite their number, these are still the same species that are indicated in the Tax Code. Such a large number is due to the fact that some species, which are combined into one paragraph in the code, are here divided into independent ones.

Legislators of St. Petersburg have established 65 areas of activity for their entrepreneurs. They are also taken from the list of tax codes, and some types are not divided into independent ones - for example, the sale of magazines and other printed materials is highlighted.

How to obtain a patent for an individual entrepreneur in 2018

When choosing a tax calculation system, you must first consider all legislation in this area. This will make it possible to understand whether the selected activity falls under it or not.

After this, the subject checks its compliance with the mandatory criteria established by law.

If the entrepreneur meets the conditions and the activity he has chosen can be carried out under a patent, he must fill out an application in format 26.5-1. This is done at the location where the activity will take place.

A patent can be purchased from any tax authority whose scope of activity falls within the place of business. But for some areas of work (for example, transportation), a patent must be filed with the authority at the place of registration.

You can fill out the application form using a computer or by hand. It is best to fill out the form in special programs or services - then the chance of making a mistake when entering data will be minimized.

Attention: by law, the application must be sent 10 days before the start of the activity. It is allowed to submit an application for a patent along with a package of documents for registration of an individual entrepreneur.

You can deliver the form to the Federal Tax Service in person, through your authorized representative (in which case you need to issue a notarized power of attorney), by post or via the Internet.

After the application is received by the government agency, it is reviewed within 5 days and a decision is made. It is expressed in a patent or refusal to issue it.

Conditions for re-registration of a labor patent

If your permit expires, you have the right to renew it:

• Without leaving the Russian Federation - by contacting the Main Department of Migration of the Ministry of Internal Affairs no later than 10 working days before the end of the period for issuing a patent (Clause 8, Article 13.3 of Law No. 115-FZ). However, we recommend that you start re-issuing a permit in advance - at least a month in advance. Please note: extension is possible for the same specialty and the same area of ​​coverage that were specified in the primary document.
• By leaving the Russian Federation and going through the entire process of obtaining a patent to work in Russia again - if it has already expired.

IMPORTANT! A visa-free foreigner is allowed to renew a patent once (Clause 8, Article 13.3 of Law No. 115-FZ). When the reissued permit expires, the employer is obliged to terminate the employment contract with him (clause 5 of Article 327.6 of the Labor Code of the Russian Federation).

In what case can you get a refusal (Article 346.45, paragraph 4)

The Tax Code establishes cases when an entrepreneur may be refused to apply the patent system.

This may happen in the following situations:

• The selected activity in this region does not qualify for the patent system;
• The application indicates a validity period that is greater than the maximum possible or less than the minimum permitted.
• The individual entrepreneur does not meet the criteria that must be met for PSN;
• The individual entrepreneur has previously applied a patent, and his tax amount has not yet been fully paid;
• There are errors in the application, it is filled out incorrectly or incompletely.

How much does a patent cost for an individual entrepreneur in 2021 in Moscow, St. Petersburg and other cities?

The value of a patent is determined from several indicators, the main one of which is the maximum conditional income. For each subject, it is determined separately, so to calculate the cost of a patent, you can contact your inspectorate, tell them all the initial data, after which the calculation will be made.

The tax office website has a service that allows you to determine the value of a patent online - https://patent.nalog.ru.

There you need to enter the number of months, location, direction of work, and the number of employees involved. The calculator will calculate the total tax amount and, if necessary, break it down for payment by period.

For a completely manual calculation, you need to find out the profitability for the required type of activity in the region of work. This value must be multiplied by 6% (tax rate) and then adjusted by the number of months of work.

New patent cost for foreigners in 2021

Foreigners who work in Russia for hire for ordinary individuals, individual entrepreneurs, private practice specialists and organizations, as a rule, pay income tax (NDFL) in a slightly modified form. Namely, in the form of the cost of a work patent for foreign citizens in 2021 based on the provisions of Article 227.1 of the Tax Code of the Russian Federation. Also see “2-NDFL for a foreign worker”.

Patent payments for foreign citizens in 2021 must be made as before:

• for each month of its validity;
• at the place of work.

Let us say right away that the amount of a patent for foreign citizens in 2018, as before, depends on the region of Russia where they work.

Also see “Can a foreigner open an individual entrepreneur in Russia”.

Procedure for paying tax (patent)

The patent repayment process is specified in detail in the Tax Code. It is established based on the number of months for which the patent was purchased:

• If its validity period is up to 6 months, then the tax is transferred to the budget until the expiration of the validity period;
• If the period is from 6 months to 1 year, then you need to pay the tax in two installments. First, the third part of the cost of the patent is transferred within 90 days from the date of acquisition. The remaining tax must be remitted before it expires.

Important: starting in 2021, the rule according to which failure to repay a patent on time automatically deprived the right to use it was abolished. Now, as in the case of other taxes, the entrepreneur will be charged fines and penalties, but the patent itself will be valid until the end of its term.

It is impossible to buy a patent for a new term until the debts for the previous one have been repaid.

Fixed advance personal income tax payment for a work patent

As is known, visa-free foreign citizens working in Russia under a work patent must make monthly fixed advance payments on the patent - personal income tax tax, in order to extend its validity and be able to legally work in Russia further.
In other words, by paying for a patent a month in advance, a foreign citizen pays personal income tax on his work on the patent in the next month.

Thus, payment for a work patent by a foreign citizen must be made every month or several months in advance.

Important!

A fixed advance payment for a patent (personal income tax of a foreign citizen) must be made exactly within the allotted time. And in case of non-payment of personal income tax by a foreigner, as well as in the case of delay in payment of a patent even by 1 day, the work patent will be automatically revoked.

Important!

Be sure to keep all payment receipts for a work patent of a foreign citizen for each personal income tax payment for the entire period of validity of the document.

Patent calculation example

IP Dobraya A. N. Wants to open a veterinary clinic. It is planned to attract 3 more employees to work. In the region where it plans to operate, with these indicators, the base profitability is 1,300,000 rubles.

The patent is planned to be purchased for 10 months.

Let's calculate the tax: 1,300,000 x 6% / 12 x 10 = 65,000 rubles.

The patent will need to be paid in two amounts: 21,667 rubles within 90 days from the date of receipt of the patent and then 43,333 rubles until its expiration.

Taxes and reporting on the patent system

The main tax payment made by an entrepreneur with a patent is the cost of the patent itself. There are no other special taxes on this system.

Also, the PSN does not provide for a separate declaration. However, since one of the requirements of the system is a certain amount of income, to control it it is necessary to maintain a book of income and expenses (KUDIR). Moreover, if several patents have been acquired from an individual entrepreneur, all transactions on them can be entered into one general ledger.

The expenses incurred do not have any significance, so they do not need to be recorded.

When compiling a book, you must follow several rules:

• The entries in it must be in the same order as the income was received;
• Each entry should occupy one line;
• If an error is made, the incorrect information is crossed out with one line, after which the correct value is written on top. The use of the Shtrikh system is unacceptable.

Important: as soon as the patent has expired, the individual entrepreneur must submit a completed KUDIR to the Federal Tax Service.

If errors are found in the book, fines may be imposed on the entrepreneur in the amount of:

• 10 thousand rubles - for a one-time violation;
• 30 thousand rubles - for multiple violations.

An entrepreneur, as in other regimes, must make contributions to the Pension Fund and Medical Insurance for himself. But he is exempt from reporting on them. If a patent is acquired for a period of less than 1 year, the amount of contributions is also subject to adjustment.

In addition, the individual entrepreneur must transfer 1% of income received over 300 thousand rubles. But when determining them, there is a peculiarity - not real income is taken into account, but the maximum possible income indicated in the patent.

The IP on the patent must complete reports to Rosstat in full. If an entrepreneur has property that is subject to taxation, it is necessary to pay tax on it and send a declaration.

If the individual entrepreneur has attracted employees, then a complete list of reports is sent to them:

• Average headcount;
• Forms 2-NDFL and 6-NDFL;
• Unified calculation of contributions;
• Reports for the Pension Fund: SZV-M and SZV-STAZH;
• 4-FSS (if social security contributions are transferred).

Work patent for citizens of Ukraine

For those Ukrainians who come to work in Russia, this document is necessary. It is issued only to adult applicants. At the time of application, the applicant must be 18 years old. Since you don’t need an entry visa yet - it’s enough to have a foreign or even an internal passport of a citizen of Ukraine - a patent is the main document on the basis of which you can legally get a job in the Russian Federation.

In this case, an employment contract or civil contract is concluded with an organization for the provision of services or the performance of certain works. There are no special quotas for issuance. Important! The foreigner is obliged to provide the FMS with a copy of the employment contract two months after registration, no later.

Combining PSN with other taxation systems

The norms of the Tax Code of the Russian Federation provide that a patent can be combined with other taxation systems, among which are:

• General taxation system (OSNO).
• Simplified taxation system (USNO).
• The unified tax on imputed income (UTII) is in fact an analogue of a patent.

The provisions of regulations in the field of tax calculation oblige the taxpayer to organize separate accounting of receipts, expenditures, as well as property used in these regimes. The main purpose of this division is to avoid double taxation.

Separately, it is necessary to take into account objects, income and expenses for each tax system.

Attention: the following features of combining PSN with other systems are highlighted. If UTII and PSN are applied simultaneously, then the subject must, in order to comply with the criteria for applying the patent, take into account the number of employees in both modes.

If the total number of employees is more than 15 people, then the right to a patent is lost and the need to use another system.

If the simplified tax system and the PSN are used simultaneously, then the income for the conditions for applying the regime must be taken in total for each system. The criterion for compliance with the size under the simplified tax system also requires that income be taken into account as a whole. Therefore, these values ​​must be constantly monitored to compare them with the criteria established in the standards.

Control over the number of employees employed by the entrepreneur must also be mandatory. To be able to apply PSN, it is necessary to take into account only the number of workers employed in activities with this regime. But for the possibility of using the simplified tax system, the number of the entrepreneur’s entire staff is taken into account.

In what case does the right to use PSN occur?

Tax legislation defines cases when an entrepreneur may lose the right to use PSN, these include:

• Exceeding the amount of income received since the beginning of the year is 60 million rubles.
• The excess of the entrepreneur's employees is 15 people.

In 2021, loss of the right to a patent was also possible in the case when the individual entrepreneur did not pay its cost on time. The current regulations have abolished the previously existing criterion. If an individual entrepreneur does not comply with the established deadlines, then the tax office charges him a late payment penalty, but he retains the right to a patent.

If the right to a patent is lost, the entrepreneur must take the following steps:

• Choose the tax calculation regime that they will apply after losing their rights - OSNO, USNO, UTII, Unified Agricultural Tax.
• During the period when he lost the right to use the PSN, it is necessary to calculate all the taxes provided for the chosen system and transfer them to the budget. At the same time, the legislation provides for the opportunity to offset paid amounts for a patent against these taxes.

Attention: when an entrepreneur has lost the right to a patent, it can be restored at the beginning of the next year, which is the year of such loss.

Monthly payment for a patent in 2021 - how much should you pay for a patent in 2021?

Many foreign citizens have already heard about changes in the cost of a patent for 2021, and therefore they are very interested in the question of whether it will change much and how much they need to pay for a patent in 2021.

We answer: the amount of payment for a patent in 2021 will change compared to 2021, since the deflator coefficient for 2018 for a patent has been changed, on the basis of which the monthly patent tax for a foreign citizen is calculated.

Thus, by order of the Ministry of Economic Development, the personal income tax deflator coefficient for 2021 was approved, which amounted to 1.686. Let us recall that last year, 2021, the personal income tax deflator coefficient was 1.625.

Accordingly, in 2021 the patent amount for foreign citizens has changed, and now the monthly payment for a patent in 2018 will be paid taking into account these changes.

The table below shows the monthly fixed cost of a patent for foreign citizens in 2021 for each region of the Russian Federation. How much NFDL should pay for a work patent to a foreign citizen in 2021 is displayed in the last column of this table.

In other words, in the last column of the table you can see the size of the fixed advance payment for a work patent for foreigners in 2021 by region of the Russian Federation.

You can download a table with information about how much a work patent will cost in 2021 using the link.

Deregistration of the payer

The law establishes the obligation of an individual entrepreneur to cancel a patent within five days from the expiration date of its validity.

When an entrepreneur has acquired several patents, he must be deregistered upon expiration of the last patent.

An entrepreneur is given the right to voluntarily refuse to use a patent. The reason for refusal may be a change in municipal legislation, cessation of the activity for which the PSN is used, etc.

The entrepreneur must formalize his refusal to apply the patent using an application for which a special form 26.5-4 is provided.

Deregistration must be carried out if the criteria for its application are violated. For example, the number of IP employees was more than 15 people. Then the entrepreneur forcibly leaves the patent. He is required to submit an application to the Federal Tax Service, for which Form 26.5-3 is established, within 10 days from the date of discovery of such a fact.

Patent taxation system in 2018 for individual entrepreneurs: pros and cons

When deciding to purchase a patent, an individual entrepreneur must take into account that this preferential system has both positive and negative sides. Therefore, to make the right choice, you need to know all these points.

The positive aspects of PSN include:

• Small costs that arise when purchasing a patent for an individual entrepreneur.
• Quite a wide range of patent validity periods. After all, it can be purchased for a period from one month to one year.
• A patent can be purchased for all types of activities on the patent, as well as in any desired region, if these areas can be applied to the PSN.
• Business entities using this system do not prepare or submit reports to the Federal Tax Service.
• For PSN, it is possible to use benefits when calculating contributions. For some types of activities, contributions to the budget need to be paid only to the Pension Fund and the Compulsory Medical Insurance Fund. Contributions to the Social Insurance Fund are only the responsibility of some individual entrepreneurs with a patent who carry out a certain type of activity.
• Currently, more than 60 areas of activity allow the use of IP PSN. At the same time, local authorities can increase this number by introducing additional types. A mandatory list of areas of activity is established by law, which must be available for the application of PSN.
• For the patent, the mandatory transition to online cash registers has been deferred until July 1, 2019. However, this rule does not apply to catering and retail sales.

The negative aspects of a patent include:

• Most of the areas of activity in which the use of PSN is available relates to the service sector and handicraft industries.
• To be able to use PSN, it is necessary to comply with the size criterion. The limit is set at 15 people, and this number cannot be exceeded by the entrepreneur as a whole in all areas of business.
• For a patent, there are limiting values ​​of physical indicators, which are significantly lower than in the system where a single imputed tax is calculated.
• The use of PSN requires the individual entrepreneur to record transactions in KuDiR in order to track the maximum value of the income received by the company (60 million rubles). You can compile one book for all directions.
• The amount for which the patent is purchased must be transferred before its expiration date.
• When paying the cost of a patent, it is impossible to offset the contributions paid by the individual entrepreneur to himself and to the employees involved.

Tags: PatentPatent tax system

The amount of the fixed monthly advance personal income tax payment for a patent in 2021

The following presents the cost of a patent for foreign citizens in 2018, taking into account the new regional deflator coefficient for 2018, presented for each region of the Russian Federation.

Important! The yet unapproved regional coefficient for 2021, and, accordingly, the unapproved patent cost for 2021, are highlighted in red.

*The established regional deflator coefficient for 2021 is indicated in parentheses (). **The amount of monthly income tax for individuals under a patent in 2021 is highlighted in bold