A simplified taxation system is one of the most cost-effective taxation modes available for use, both physical (IP) and legal entities. The main plus of this system consists in replacing the Triads of Taxes in one - one. Advance payments on USN are paid in the results of each reporting period, tax - by the end of the year.

What is advance payments

During the year, entrepreneurs and companies applying (hereinafter, simplified), should make 4 payments:

• 3 advanced, according to each reporting period.
• Tax, calculated by the results of the year, taking into account previously paid advances.

The reporting period is obviously considered the 1st quarter, half a year and 9 months. Tax period - calendar year.

Advance payment - This is the amount calculated for each reporting period by a growing outcome since the beginning of the year, paying back to the budget quarterly.

Payment deadlines

Advance on simplification must be paid no later than 25 days, since the end of the reporting period.

Table # 1. Payments for advances on

Following the year, it is necessary to pay the tax:

• IP - until April 30. of the year following the reporting
• Companies - until March 31. of the year following the reporting.

If the period of payment of an advance or tax falls on a day off or a festive day, it is transferred to the first working day.

Reducing advances on the amount of contributions

Advances on simplified can be reduced to the insurance premiums paid for themselves and their employees. Fixed contributions are also included in the list of 1% when income exceeds over 300,000 rubles.

UCNO - 6%

IP and companies that apply soil 6% can reduce the advance payments to the insurance premiums paid in this quarter, both for themselves and for their employees.

If the simplist does not have employees, it can reduce the advance payment, the entire amount of insurance premiums, up to zero.

IP Morozov's profits for the 1st quarter of 2017 amounted to 88,000 r. In the same quarter, the entrepreneur paid contributions to his own pension and medical insurance in the amount of 5,500 r. Hired workers he has no

The sum of the advance payment to the budget, taking into account contributions, will be 0 p., Since insurance premiums exceed the amount calculated to pay:

(118 000 x 6%) - 5,500 p.

If the simplist has workers, the advance (tax) can be reduced by no more than 50%.

The profit of IP Trofimova in the first quarter amounted to 72,000 r. In the same period, he paid insurance premiums for itself in the amount of 6,250 rubles. and his employee in the amount of 10 020 p.

The payment for payment without registration of contributions will be 4,320p. Since the contribution of insurance exceeds the sum of the advance payment, it will be possible to reduce it only by half:

4 320: 2 \u003d 2 160r.

It should be noted that it is possible to reduce the advance only on contributions paid in the same quarter, or for earlier periods.

See also: The right to apply a simplified taxation system (USN) and its loss in 2019

IP Belsky paid insurance premiums in April 2017. To take into account these contributions, it will only be able to calculate the advances in the first half of the year and subsequent periods.

If the employee was hired in the middle of the year, then the calculation of an advance with a limitation of 50% is produced by the end of the year, even if the employee was fired in the next quarter.

IP Seleznev in the 1st quarter accepted 1 employee who was fired in the 2nd quarter. Starting from the 1st quarter and by the end of the year, Seleznev will have to calculate advances and tax on usan, taking into account the limitation of 50%.

UCNO - 15%

The procedure for reducing advances and tax on the object "Revenues minus expenses" is somewhat different than at the income object.

When calculating the advance at the facility "Revenues minus costs", the amount of paid insurance premiums is included in the cost of expenses and reduces not an advance itself, but a tax base on it.

IP Belov in the first quarter received profits 800,000 rubles, the costs of this period amounted to 690,000 p. Also, in January, Belov paid contributions for its own insurance in the amount of 10,000 p.

When calculating the advance, it must include the amount of paid contributions to the cost of expenses. Thus, Belov's expenses will be 700,000 p. (690,000 + 10 000). Advance to payment will be equal to 15 000 r.

(800 000 - 700 000) x 15%

Expenditures include the entire amount of insurance premiums paid, both for themselves and for employees, without limitation of 50%.

The cost of the cost of "income minus costs" can also include the amount of losses of past periods and the difference between the minimum tax and tax paid last year, calculated in a general order for the same period.

Calculation of advance payment on USN "Revenues"

Advance on the object "Revenues" The simplist is calculated by the formula:

(Income x 6%) - insurance premiums - advances paid earlier

Please note that the rate on OSO "revenues" can be reduced by regional authorities up to 1%.

Example of calculation

See also: What taxation system to choose for IP in 2019

IP Kuzmin in the first quarter received a profit of 230,000 p. and paid insurance premiums in the amount of 6 997.5 p.

Payment by simplified for 1 quarter will be 6 802:

(230,000 x 6%) - 6997.5

In half of the year, Kuzmin's profit (increasing outcome) amounted to 580,000 p. The amount of insurance premiums paid in 1 and 2 quarter - 13,995 p.

The advance payment payable for the half year will be 14,003:

(580,000 x 6%) - 13 995 - 6 802

For 9 months, the total income of Kuzmina was equal to 720,000 rubles, insurance premiums for the first three quarters -20 992.5 p.

The amount of advance on the basis of the 9 months will be 1 402:

(720 000 x 6%) - 20 992, 5 - 6 802 - 14 003

At the end of the year, the profit of the entrepreneur amounted to 1,220,000, insurance premiums - 27 990

The tax amount to pay for the tax period - 23 003:

(1 220 000 x 6%) - 27 990 - 6 802 - 14 003 - 1 402

Calculation of advance payment on USN "Revenues minus expenses"

Quarterly payment on the USN 15% simplist calculates by the formula:

(Income - consumption) x 15% - insurance premiums - advances paid in past periods

The law is such that by registering as an individual entrepreneur with a simplified system of taxation (USN), you will have to pay quarterly to the federal tax service (FNS) at the place of residence (registration) advance payments that are constituted 6% From your income.

This article is prepared specifically for IP on USN, because Reporting and communication with the FNS occurs not so often, then many simply forget how taxes were paid in the FTS, namely, how the payment order was formed and the taxable base was calculated.

Advance payment period

Advance payment must be transferred to the current account of the FTS:

For the first quarter before April 25;
in half before July 25;
Nine months before October 25;
per year - until April 30.

For those who do not understand, clarify on the example of the first quarter: the first quarter includes January, February and March, respectively you have 25 days to make a payment in favor of the FTS until April 25!

Payment methods of advance payments include:

Accounting account IP;
In the Sberbank branch.

I would like to note that from mid-2014, Sberbank stopped accepting payment orders, as it was before. Now you need yourself, or with the help of a Sberbank consultant, enter all the information into the terminal, and most importantly without errors. Frankly, it became very uncomfortable, and the procedure takes about 10-15 minutes to enter all the CBC, TIN and other information that will be set out below.

Calculation of taxable base

Before you form a payment order, it is necessary to understand how much we must pay the favorite state for doing business. The calculation of the taxable base of SP on the USN is very simple:

Summage and calculate the total profit for 3 months (quarter), and then from this amount take 6% and get the amount of tax. Do not forget if you pay payments in a timely manner (insurance payments) in the FIU and FSS, then you have the full right to reduce the amount of tax on:

100% of insurance payments if you do not have employees;
50% of insurance payments, if you have employees.

Example: total quarterly profit amounted to 1,000,000. Six percent of this amount is 1 000 000 * 0.06 \u003d 60 000 rubles. If you do not have hired workers, then we reduce 100% (for 2015): 60 000 - 5181.88 \u003d 54 818.12 rubles.

I want to pay special attention to rounding. Since the advance payments are calculated in full rubles, then 54 818,12 must be rounded up to 54,818 rubles. Who caught in mathematics, I will explain on the simple, if the first digit after the comma would be 5 or more, they would have rounded in a majority, for example, the number 54 818.50 is rounded up to 54,819 rubles, etc., I hope this moment is understandable.

It is a pity, but this is this amount and it will be necessary to pay in favor of the FTS.

How to form a payment order

The taxable base is defined, the tax is considered, the time to move to the filling of the receipt to pay the tax or how it is correctly called the "payment order".

To make a payment order required:

1. Go to the site of the Federal Tax Service of the Russian Federation and fill out step by step. If you do not know the IFNS code, you can click "Next" it will be determined automatically for other information you specified.

According to the results of the first step, the following information will be determined: IFNS code: 7030; OKTMO: 69624422.

2. In the second step, you must specify the following information:

View of the calculated document: Payment document
Type of payment: 0 - payment of tax, collection, payment, duties, contribution, advance payment (prepayments), tax sanctions, fines
CBK for IP on USN (income): 18210501011011000110
Tax: Tax charged with taxpayers who choose income tax as an object (18210501011011000110)
KBK: 18210501011011000110
Face status, which made payment document: 09 - Taxpayer - Individual entrepreneur
Foundation of payment: TP - Payments of the current year
Tax period: quarter. **. 2014 (indicate which quarter to pay tax 01, 02, 03 or 04 Quarter)

5. Download and print the document and go to the nearest terminal for payment. There were questions, write in the comments, I will tell you!

Paid taxes and sleep quietly!

A simplified system is a special preferential mode, the declaration of which is given only once a year. Payment of a single tax on USN also occurs once a year - no later than March 31 for LLC and April 30 for IP. However, these are not all payments that the simplist must list into the budget. At the end of each reporting period, in the presence of income, it is necessary to calculate and pay advance payment payments.

What is advance payments on the USN

Repeat, the tax period for the simplified system is the calendar year, so the final settlement with the state occurs at the end of the year. But in order for revenues to the budget during the year were uniform, the Tax Code of the Russian Federation established the obligation of the payers of the simplification to pay taxes, according to the reporting periods. In fact, thus the budget is reduced due to earlier revenues.

Reporting periods for calculating the advance payments on USN are the first quarter, half a year and nine months of the year. If in the reporting period, the businessman received income, then it is necessary for 25 days following it, calculate and pay 6% () or 15% () from the tax base. If the revenue was not obtained, it is not necessary to pay anything.

Advance payments are called this way, because the tax pays as if forward, in advance, without waiting for the end of the year. At the same time, all advance payments on USN in the declaration are also taken into account and, accordingly, the final annual amount.

For the convenience of paying taxes and insurance premiums, we advise you to open a settlement account. Moreover, many banks now offer favorable conditions for the opening and conducting a conschange account.

Advance payments

Article 346.21 of the Tax Code of the Russian Federation establishes the timing of the payment of advance payments on USN in 2020. Taking into account the transfer due to weekends these are the following dates:

• no later than April 27 for the first quarter;
• no later than July 27, over half of the year;
• no later than October 26, for nine months.

For the violation of these terms for each day, the delay is charged a penalty in the amount of the 1/300 refinancing rate of the Central Bank of the Russian Federation. The penalty for late payment of advances is not provided, because the deadline for the payment of the tax itself expires only on March 31 for LLC and April 30 for IP. But if you are late to deposit the balance of the tax to these dates, then a fine will be imposed in the amount of 20% of the unpaid amount.

No documents confirming the correctness of advance payments, I do not need to submit to the IFSN, simply reflect these amounts in the Cudir and keep documents confirming payment. Information about these amounts on the results of the reporting periods must also be specified in the annual declaration.

Reducing the tax on the amount of insurance premiums

Which individual entrepreneur pays for itself, as well as contributions for employees of organizations and IP, reduce the calculated tax amounts. The order of reduction depends on what object of taxation is selected:

• at USN revenues decreased by the calculated payment itself;
• at USN revenues minus expenses paid contributions are accounted for in expenditures.

For individual entrepreneurs working on USN 6%, there is another important condition - the presence or absence of workers. If IP has workers adopted by or contract, then reduce tax payments can not be more than 50%. At the same time, insurance premiums paid for themselves and for employees are taken into account for reducing the tax.

If there are no workers, it is possible to reduce payments to the budget for the entire amount of contributions paid for themselves. With small income, the IP without workers may have a situation that tax to payment will not be at all, it will be completely reduced by contributions.

The modes of USN 6% and USN 15% are drastically different from the tax base, rate and order of calculation. Consider on the examples how to calculate the advance payment on the USN for different objects of taxation.

Calculation for USN revenues

Tax base, i.e. The amount with which the tax is calculated is the income for USN revenues. No expenses in this mode tax base reduce, the tax is calculated from the obtained realization and non-deactive income. But at the expense of paid contributions you can reduce the payment itself to the budget.

For an example of calculations, we take an individual entrepreneur without workers, which in 2020 received income in the amount of 954,420 rubles. Insurance contributions from PP in 2020 consist of a fixed minimum amount of 40,874 p. Plus 1% of income exceeding 300,000 rubles. We believe: 40 874 + (954 420 - 300 000 \u003d 654 420) * 1% \u003d 6 544) \u003d 47 418 rubles.

Pay additional contributions in the amount of 6,544 p. You can both in 2020 and after its end, until July 1, 2021. Our entrepreneur paid all contributions in 2020. Insurance fees for themselves, IP paid every quarter to immediately be able to reduce payments to the budget:

• in the 1st quarter - 10 000 p;
• in the 2nd quarter - 10 000 r;
• in the 3 quarter - 17 000 p;
• in the 4th quarter - 10 418 p.

	Income per month	Reporting (tax) period		Contributions IP for yourself with a growing outcome
		First quarter
		Half year
		Nine month
September
		Calendar year
December	12 780

Important condition: Revenues and fees IP for themselves are not separately for each quarter, but a growing outcome, i.e. year to date. This rule is established by Article 346.21 of the Tax Code of the Russian Federation.

1. For the first quarter: 168 260 * 6% \u003d 10 096 minus paid contributions 10 000, 96 p remains for payment. Payment period - no later than April 27th.
2. Over the half year we get 425 860 * 6% \u003d 25 552 p. We take contributions per half and an advance for the first quarter: 25 552 - 20 000 - 96 \u003d 5 456 p. It will stay to pay no later than July 27th.
3. For nine months, the calculated tax will be 757,010 * 6% \u003d 45 421 p. Reduce all paid contributions and advances: 45 421 - 37 000 - 96 - 5 456 \u003d 2,869 rub. You need to transfer them to the budget until October 26th.
4. At the end of the year, we consider how much an entrepreneur should be paid up to April 30: 954 420 * 6% \u003d 57 265 - 47,418 - 96 - 5 456 - 2 869 \u003d 1 426 rubles.

As you can see, thanks to the ability to take into account payment for the funds, the tax burden of the IP on the UPN revenues in this example was only 9,847 (96 + 5 456 + 2 869 + 1 426) rubles, although the calculated single tax is 57 265 rubles.

Recall that this opportunity is only in entrepreneurs who do not use hired work, IP employers have the right to reduce tax no more than half. As for Ltd., the organization is recognized by the employer immediately after registration, therefore legal entities also reduce payments in the treasury no more than 50%.

Calculation for USN revenues minus expenses

In this mode, contributions can only be considered as part of the remaining expenses, i.e. Calculated advance payment is impossible to reduce. Let's figure out how to calculate the advance payment on the USN with the object of taxation "Revenues reduced by the amount of expenses".

For example, take the same entrepreneur without workers, but now we will specify the costs incurred by him in the process of activity. Contributions are already included in total expenses, so we will not specify them separately.

	Income per month	Reporting (tax) period	Income for the period of the growing outcome	Costs for the period of the growing outcome
		First quarter
		Half year
		Nine month
September
		Calendar year

The standard rate for USN revenues minus costs 2020 is equal to 15%, take it to calculate.

1. For the first quarter: (168 260 - 108 500) * 15% \u003d 8 964 p. It is necessary to pay no later than April 27th.
2. For half of the year: (425 860 - 276 300) * 15% \u003d 22 434 p. We take advantage of the advance payment paid for the first quarter (22 434 - 8,964), we get that 13,470 rubles will remain surcharge no later than July 27th.
3. For nine months, the calculated tax will be (757,010 - 497 650) * 15% \u003d 38 904 p. We reduce the advances for the first quarter and half of the year: 38 904 - 8 964 - 13 470 \u003d 16 470 p. Listed them to the budget you need to have time not later on October 26th.
4. At the end of the year, we consider how much you need to pay no later than April 30: (954 420 - 683 800) * 15% \u003d 40 593 minus All paid advances 38 904, we get 1,689 p.

Now check if there is no obligation to pay the minimum tax, i.e. 1% of all obtained income: 954 420 * 1% \u003d 9,542 rubles. In our case, we paid to the budget more, so everything is in order.

• at the simplified 6% entrepreneur paid 9 847 (tax) Plus 47 418 (contributions), total 57 265 rubles.
• at the simplified 15% tax amounted to 40,593 rubles Plus 47 418 (contributions), total 88 011 rubles.

In this case, the load on the USN revenue minus costs turned out to be higher, although the share of expenses in the revenue is sufficiently high (71.65%). If the proportion of expenses will be even lower, then the operation of the USN 15% becomes quite unprofitable.

CBK for payment documents

CBC is the budget classification code, which indicates receipts or bank documents to pay for the tax. The KBK of advance payments for a simplified system are the same as for the very common tax. In 2020, the codes of the budget classification approved by the Order of the Ministry of Finance of Russia from 06.06.2019 N 86n.

If you specify the wrong CBK, the tax will be considered paid, because Article 45 of the Tax Code of the Russian Federation indicates only two significant errors in the payment document:

• incorrect name of the recipient's bank;
• invalid account of the Federal Treasury.

However, payment by incorrect classification code will lead to an incorrect distribution of the amount paid, because of which there will be arrears. In the future, you will have to retain the payment and explained with the IFTS, so be careful when filling in details.

• CBC USN 6% (tax, arrears and debt) - 182 1 05 01011 01 1000 110;
• CBC USN 15% (tax, arrears and debt, as well as minimum tax) - 182 1 05 01021 01 1000 110.

Why is a question pro advance payments IP on USN So popular? Most individual entrepreneurs immediately go to the preferential tax regime. This is understandable, because such taxation systems allow you to pay to the budget at a minimum ...

In order to be installed, it is necessary to determine its tax period. On a tax period, i.e. The period for which is calculated and paid tax is recognized as a calendar year. It would be logical to assume that a single tax of simplists pay only once a year, but it is not.

In addition to the tax period in Article 346.19 of the Tax Code of the Russian Federation specified reporting periods:

• First quarter;
• Half year;
• Nine months calendar year.

I.e, advance payments of IP - this is part of a single taxwhich is paid forward or advance. Due to this, the budget is replenished evenly, and more than once a year.

So, at what time do you need to list tax payments on USN in 2018? Advance payments pay on the results of each reporting period next time:

• For the first quarter - no later than April 25th;
• For half a year - no later than July 25th;
• For nine months - no later than October 25.

Moreover, the rule is valid here - if there were no income in some quarter, it is not required to pay advance payment. For example, in the first quarter IP on USN revenues received 380,000 rubles. So, no later than April 25, he must list 6% of this amount, i.e. 22,800 rubles.

And in the second quarter there was no earnings, although contracts with counterparties were concluded, but the payment from them will come later. So, the second advance payment of the entrepreneur will not. In the third quarter, 840,000 rubles arrived at the account account, therefore an advance payment for nine months will be 50,400 rubles.

The final calculation of a single tax occurs at the end of the year, while all the paid advance payments are deducted from the accrued amount, as well as insurance premiums. And the period of payment of the remainder of the unified tax by the results of the year - April 30 next year. Thus, the PI pays in 2018 only advance payments, and a single tax - already in 2019.

An example of calculating advance payments on USN

The methodology for tax accounting of advance payments on USN in 2018 implies a cumulative result from the beginning of the year. As happens, we will show on the example for IP on the USN revenues without workers.

Recall that in this case it is possible for the entire amount of contributions paid by the entrepreneur for itself. And if IP has workers, then tax payments can be reduced by no more than 50%.

Example: IP Avdeev S.N. Received in 2018 an income of 730 thousand rubles. The entrepreneur concluded a contract with a permanent partner for the provision of services, so about the same amount comes to the settlement account:

• In the first quarter - 190,000 rubles;
• 2 blocks - 185,000 rubles;
• In the 3 quarter - 175,000 rubles;
• In 4 blocks - 180,000 rubles.

The amount of insurance premiums for itself, with such income, consists of two parts:

• Mandatory insurance premiums in the amount of 32,385 rubles, which must be transferred by the end of this year;
• An additional contribution to pension insurance in the amount of 1% from income is over 300,000 rubles per year (ie 4,300 rubles), the deadline for which is July 1, 2019.

Although the required insurance premiums did not establish quarterly terms of payment, but Avdeev paid them in parts to immediately reduce the advance payments:

• In 1 quarter - 8,000 rubles;
• In the 2nd quarter - 8,000 rubles;
• In the 3 quarter - 8,000 rubles;
• In 4 blocks - 8,385 rubles.

We collect all the data in the table:

Calculate advance payments:

1. For the first quarter: 190 00 * 6% \u003d 11 400 minus paid contributions 8 000, 3,400 rubles remain to payment. The term of payment of the first advance payment - until April 25th.
2. In half year we get: 375 000 * 6% \u003d 22 550 rubles. We take the paid contributions for the half year and the first advance payment: 22 550 - 16 000 - 3,400 \u003d 3 100 rubles should be paid no later than July 25th.
3. For nine months: 550 000 * 6% \u003d 33 000 rubles. Reduce all paid contributions and advances: 33 000 - 24 000 - 3,400 - 3 100 \u003d 2 500 rubles. It is necessary to list them until October 25th.
4. According to the year, we consider the remaining sum of the unified tax: 730 000 * 6% \u003d 43 800 - 32 385 - 3 400 - 3 100 - 2 500 \u003d 2,415 rubles. The deadline for paying this amount is April 30, 2019.

As you can see, due to the possibility of reduced the unified tax and advance payments on it on the amount of the paid insurance premiums, IP Avdeev paid only 11,415 rubles instead of possible accrued 43,800 rubles. But if he had paid mandatory insurance premiums for himself with a delay, i.e. Not to list them completely until the end of the year, a single tax would have to pay completely.

How to pay advance payments

So, the terms of payment and the procedure for calculating the advance payments we disassembled. Now the question is - how and where to list these amounts?

USN payers are reported and paying taxes in that inspection where they are registered. For IP, it is a territorial IFX on registration, even if real activities are carried out at all in another region of the Russian Federation.

That is, in receipts or payment on the payment of advance payment should be the details of their tax inspection. You can find them on the tax service website or contacting IFTS at the place of registration.

A CBC (budget classification code) will be different for different tax objects:

• For USN revenues - 182 1 05 01011 01 1000 110;
• For USN revenues minus costs - 182 1 05 01021 01 1000 110.

So, we tried to make a useful squeeze out of what you need to know about advance payments if you work on simplified. If you have any questions, please write them in the comments: We do not pull with the answer! 😉 And subscribe to our newsletter to receive announcements of new articles of the site 1 time per week:

Please tell me! I want to open my store, selling toys, I am going to sell in the shopping center through a shopping island. I will work without employees. After reading the articles, concluded that since it is difficult to fully predict the income in advance (I discover the first store), I decided to choose the system of USN, and buy the CCM, but I can not decide with 6% or 15%. Since at first there will be more expenses, it is not profitable to use ENVD, right?
And the second question, if using USN 6%, how to pay taxes and donate reporting?
Example (income per year 200000 rubles.)


Total: 22 261.38 (this tax pays once a year, right?)
1. FTS - 200000 * 6% \u003d 12000 (this tax pays once a year, right?)
Now you need a tax on a simplified system decreases to a fixed installment: 12000-22261.38 \u003d -10261.38 (and here it is not clear to me!) And how much do I need to pay in the tax year? Only 22261 rubles.? And that's it?
And if you choose ENVD then:
1. PFR - 5965 * 26% * 12 \u003d 8 610,80
2. FOMS - 5965 * 5.1% * 12 \u003d 3 650,58
Total: 22 261.38 (once a year?)
1. FNS (quarterly)
9000 * 1,798 * 15% * 3 months \u003d 7282 (this is a quarter), a year 29128.
If you use a decrease in fix. Contribution, then: 29128-22261 \u003d 6866.22 (and here in ENVD, how much should you pay per year?)

A little wrong wrote above, like this:
USN 6%
Example (income per quarter 55000 rub.)
1. PFR - 5965 * 26% * 3 \u003d 4 652.7
Total: 5 565.34 per quarter.
1. FTS - 55000 * 6% \u003d 3 300 per quarter.
Now you need a tax on a simplified system decreases to a fixed installment: 3300 - 5565.34 \u003d -2 265.34 (and here it is not clear to me!) And how much do I need to pay the tax? Only 5565.34 rubles.? and that's it?

ENVD
1. PFR - 5965 * 26% * 3 \u003d 4 652.7
2. FOMS - 5965 * 5.1% * 3 \u003d 912.64
Total: 5 565.34 per quarter.
1. FNS (quarterly)
9000 * 1,798 * 15% * 3 months \u003d 7282 (this is a quarter).
If you use a decrease in fix. Contribution, then: 7282-5565,34 \u003d 1716.66 rub. And taxes are as follows: FTS-1716,66, FIU and FOMS - 5565.34, right?

Andrei, with an example of an income per quarter of 55,000 rubles, if you pay contributions to the funds in the amount of 5565.34 in the same quarter, then you do not pay us. By calculating UNVD if the UNVD per quarter is 7282, then should pay 1716.66 rubles. You fully considered everything.

Andrei, if you have big expenses, it is better to use USN revenues minus costs 15%. The timing of payment of contributions and taxes at USN at 6% or 15% coincide. The amount of 22261.38 rubles is not tax, but the amount of fixed contributions of the PP for itself in the FFR and FFOMS. This amount changes annually and depends on the minimum wage established by the Government of the Russian Federation. In 2016, it will be higher than in 2015, as long as it is not yet known. You can pay this amount once a year, but then when working on a USN, you will not be able to reduce the advance quarterly payment of USN. Therefore, it is better to pay quarterly. Just if your annual income exceeds 300 thousand rubles, until April 1, following the reporting year, you must transfer 1% of the amount exceeding 300 thousand rubles in the FIU. Those. Your income per year amounted to 350,000 rubles. 50000x1% \u003d 500 rubles - the amount necessary to pay to the FIU until April 1, in addition to fixed contributions.
Do not confine contributions and taxes.