Tax service: how individual entrepreneurs can pay insurance premiums and control the balance of the Unified Tax Service

CrimeaPRESS reports:

Taxpayers registered as individual entrepreneurs (IP) are required to pay insurance premiums for themselves from the moment of registration until the date of deregistration. Contributions are paid even in the absence of financial and economic activities.

Let us clarify that insurance premiums for entrepreneurs with an annual income of less than 300 thousand rubles in 2023 were a fixed amount of 45,842 rubles per year. It could be paid at any time during the year, but the legal deadline is December 31, 2023. Since this day was a day off, it was necessary to pay the amount of insurance premiums for the previous year no later than January 9, 2024.

From 2023, in connection with the implementation Institute of Single Tax Account, taxpayers transfer all taxes to a single tax account. Thus, all funds are reflected in the account, the balance of which can be zero, positive or negative.

A negative balance occurs when there is an underpayment of any tax or fee, i.e. the taxpayer has incurred a debt. The presence of a tax debt is grounds for blocking accounts and may even be the reason for a decision to exclude an individual entrepreneur from the Unified State Register of Entrepreneurs, if such an individual entrepreneur has an outstanding debt and does not provide reporting for more than 15 months.

They will help you find out about the amounts of taxes paid and make their payment. electronic services of the Federal Tax Service of Russia.

Users can familiarize themselves in detail with information on accrued and paid taxes in the “UNS” section of the Internet service of the Federal Tax Service of Russia “Personal account of an individual entrepreneur”. You can go to this section from the main page of your account by clicking the “Details” button, then in the “Payments/Operations” tab you can read the information.

You can also calculate the amounts payable using the service «Insurance premium calculator”, which allows you to calculate the amount both for the full year and for part of the year if the individual entrepreneur was not registered from the beginning of the calendar year.

You can pay the specified amount of debt using Personal account of individual entrepreneur in the section “Single tax account” — “My balance” — “Amount payable” — “Pay”. It is also possible to pay using the service “Taxpayer’s personal account for individuals” through the “Taxes” section by clicking the “Top up balance” button.

Payment can also be made using the electronic service «Payment of taxes and duties» (Home – Services – All services), through the section “Payment of taxes and duties of individual entrepreneurs”.

You can also pay taxes directly at bank offices by filling out a payment order.

It should be noted that if an entrepreneur has received income in excess of 300 thousand rubles, then he must pay insurance amounts in the amount of 1% of the excess amount no later than July 1, 2024.

source: press service of the Federal Tax Service of Russia in Sevastopol

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