What awaits individual entrepreneurs without employees in 2010?

    Hello!

    Since the beginning of this year, a terrible law has been enacted in Russia that abolishes the UST, and immediately myths started to surf the Internet about what innovations await entrepreneurs - they write on the forums about an additional tax of 14%, new reporting and other evil tricks. At the same time, experienced accountants grunt meaningfully, say, "My God, how everything has changed," and shake their heads thoughtfully.

    The first week after the holidays, we spent on the analysis of changes in the law and finding out what awaits our users in the coming year. And, I want to say, entrepreneurs without employees have no cause for concern.

    Basically, everything remains as before. Only 3 things have changed:

    1. The amount of fixed payments has increased.
      In 2010, it will amount to 12,003 rubles. The amount was obtained as follows: the minimum wage (minimum wage) is now equal to 4330 rubles, deductions to the PFR - 20% of the minimum wage for each month, deductions to the FFOMS - 1.1% of the minimum wage, deductions to the TFOMS - 2% of the minimum wage. If the minimum wage increases (and he can :)), then the amount of fixed payments will increase in proportion to its increase.
    2. Reporting to the Pension Fund will have to be twice a year.
      August 1, 2010 and February 1, 2011. It must be said that as regards August 1, 2010, not everything is clear - the PF employees themselves cannot yet definitely answer this question. It is likely that for entrepreneurs without employees, August 1 will not have to report.
    3. Contributions will need to be paid not to the tax office as it is now, but to the details of the FIU.
      And, accordingly, an audit of PF payments will be carried out independently without tax.

    As you can see, the differences are insignificant, everything remains about the same as last year. The main and most significant change - the total amount of fixed contributions has increased. But it still does not depend on the amount of your income , from which you pay only 6%. Do not succumb to provocations of trolls on the forums that talk about an additional 14% - all this is nonsense. 6% of turnover + fixed fees. All. There will be no additional payments in 2010.

    The general calendar of payments and reports for 2010 is as follows:


    So, the main conclusion is that nothing got complicated. Accounting can still be done either by yourself or using the My Business service . There is no difficulty in this.

    Good luck in business in 2010!

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