Tax Service of Sevastopol: you can calculate and pay insurance premiums using electronic services

CrimeaPRESS reports:

On July 1, the deadline for paying insurance premiums for 2023 in the amount of 1% on the amount of income exceeding 300 thousand rubles expires. The obligation to pay them is established for individual entrepreneurs, lawyers, mediators, notaries, arbitration managers, appraisers and other persons engaged in private practice.

All of these categories of taxpayers calculate the amount of additional insurance contributions independently. Their amount depends on the amount of annual income and the applicable tax regime.

Note that for individual entrepreneurs using the patent taxation system, the calculation is made based on the potential annual income for a specific patent. For a simplified taxation system with the object “income”, the actual amount of income received minus 300 thousand is taken into account, with the object “income reduced by the amount of expenses” — the positive difference between income and expenses, reduced by 300 thousand rubles. When combining tax regimes, all income is summed up, then the amount of additional contributions is calculated from the total excess amount.

To calculate the amounts of insurance premiums payable for 2023, we recommend using the service Federal Tax Service of Russia «Insurance Contribution Calculator». You will need to fill out the calculation period (for 2023) and indicate the total amount of income.

Let us remind you that notifications about calculated insurance premiums for compulsory health insurance and compulsory medical insurance in a fixed amount and insurance premiums for compulsory health insurance in the amount of 1% of the amount of income exceeding 300 thousand rubles are not provided.

Please note that in the online service «Personal account of an individual entrepreneur» in the “Upcoming Payments” subsection of the “Unified Tax Account” section, the amount of insurance premiums for 2023 is reflected in the amount of 1% of the amount of income exceeding 300 thousand rubles, for payment no later than July 1, 2024.

Insurance premiums are paid into a single tax account. You can use the online service to pay the fee “Payment of taxes and duties — Top up the Unified Tax Service”.

source: Federal Tax Service of Russia in Sevastopol

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