The K1 coefficient for UTII is an indicator that is used in calculating the unified tax on imputed income. It changes annually and has already been installed for 2020. Taking into account the new figures, let's figure out how much the amount of tax that will have to be paid to users of "imputation" will change.
What is K1 for UTII
K1 is the so-called deflator coefficient, which the federal authorities regularly review in order to fix the change in consumer prices when calculating the imputed income tax. The indicator is calculated annually and then published by the Ministry economic development RF. The deadline for the appearance of new coefficients is November 20.
How K1 changed according to UTII
To find out which K1 is set for 2020 for UTII, the order of the Ministry of Economic Development dated October 21, 2019 No. 684 will help. Officials have approved a deflator coefficient for entrepreneurs in the "imputation" of 2.009.
Recall that this taxation regime in Russia appeared in 2013, and since that time the authorities are revising the values of the increasing coefficients. See how (table) K1 for UTII is changing for 2020 and previous ones.
Why the coefficient affects the amount of tax
To calculate the tax base for UTII, the following formula has been introduced:
NB = DB × K1 × K2 × (FP1 + FP2 + FP3),
- NB is an abbreviation of the phrase " the tax base»;
- DB is the basic profitability established at the federal level;
- К1 and К2 are correction factors that can be changed by federal and regional authorities;
- FP1, FP2 and FP3 are physical indicators registered by the taxpayer when carrying out activities in each month of the quarter (area, number of employees or vehicles).
It can be seen from the formula that the K1 coefficient in the formula plays an important role: the higher this indicator, the more entrepreneurs and organizations pay, even if the other parameters of the business remain the same.
How will the amount of tax payable change (calculation for a specific example)
According to the decision of officials, the coefficient K1 for UTII for 2020 will be 2.009. In percentage terms, the difference with the previous indicator is 4.9%. Although the authorities predict an inflation rate of 3.8%, the Ministry of Economic Development has included higher price increases in the indicators.
Let's look at specific example how much the taxpayers' expenses will increase. Let's say IE Petrov I.I. provides household services. According to the Tax Code of the Russian Federation, the basic profitability per month for this type is 7,500 rubles. UTII coefficient K1 for 2020 is equal to 2.009, and let K2 be 1. Physical indicator - the number of employees, including the entrepreneur himself. Suppose Petrov has 3 people permanently working. Let's calculate the tax amount for the first quarter of 2020:
(7500 × 1 × 2.009 × (3 + 3 + 3 (people)) × 3 = 406,822.5 rubles.
This is the tax base. The tax rate itself is 15%. Taking this into account, Petrov will pay the maximum for 1 quarter:
406,822.5 × 15% = 61,023 rubles. (Clause 11 of Art. 346.29 of the Tax Code of the Russian Federation requires the numbers to be rounded off when calculating).
Now, under the same conditions, let's compare the tax for the same period in 2019, when K1 is 1.915:
(7500 × 1 × 1.915 × (3 + 3 + 3 (people)) × 3 = 387 787.5 rubles.
This is the tax base. We multiply it by the maximum possible tax rate in 15%:
387 787.5 × 15% = 58 168 rubles.
We get the following: compared to expenses in 2019, Petrov will have to pay 2855 rubles per quarter. more, and by the end of the year - by 11 420 rubles. more. This is provided that the entrepreneur does not enjoy any benefits such as reducing the amount by 50% as compensation for the costs of paying insurance premiums.
This is a preferential tax regime for small businesses, which will end in January 2021. The Ministry of Finance believes that budget revenues from imputation are too insignificant against the background of other tax regimes.
But while UTII is still in effect, organizations and individual entrepreneurs can take advantage of the benefits of this tax system. After all, tax is levied here not on real, but on the assumed (imputed) income of the business.
What is taken into account when calculating the tax on imputed income
To calculate what the UTII tax will be for 2020 by type of activity, you need to know what is taken into account when determining imputed income. Since the real proceeds from sales and services are not taken into account, other indicators are used here:
- basic profitability (DB);
- physical indicator (FP);
- coefficients K1 and K2.
The first two indicators for UTII Tax Code RF and remain unchanged. But the coefficients are a variable, and the amount of tax paid on UTII depends on their size.
Coefficient K1
First, let's talk about the correction factor K1. This indicator is intended to take into account inflation, i.e. rise in prices for goods and services.
К1 in Russia changes annually, it is approved by the order of the Ministry of Economic Development. The correction factor is valid in all regions and municipalities RF.
How the coefficients K1 and K2 are used in calculating the tax
And now we will show with a specific example how the tax on UTII is calculated, taking into account the coefficients.
The organization sells office supplies in Kirov. V in this case physical indicator for UTII is square meter retail space. We indicate all the components of the calculation formula:
- trading floor area - 64 sq. m;
- basic profitability per 1 sq. m - 1 800 rubles;
- K1 UTII 2020 - 2.005;
- K2 (from the decision of the Kirov City Duma) - 0.4.
We multiply all the indicators: 64 * 1,800 * 2.005 * 0.4 = 92 390.4 rubles. It is assumed that this is the kind of imputed income the store receives in a month. We multiply the tax base by the UTII rate of 15% and find out the amount of the calculated tax - 13 858.56 rubles. And taking into account the fact that the tax is paid per quarter, we get 41,576 rubles.
Now suppose this store does not sell office supplies, but furniture. K2 from the decision of the Kirov City Duma in this case is already 0.7. K1 UTII 2020 remains unchanged - 2.005. This means that the tax for the quarter will already amount to 72,757 rubles, i.e. 31,000 rubles more.
In order not to make such calculations manually, we recommend using our free
Please note: in the examples, we indicated the calculated tax on UTII. However, it can be due to insurance premiums that employers pay for employees and individual entrepreneurs for themselves.
The values of the basic profitability coefficient K2 (K2) UTII-imputation for calculating the UTII tax is established by the representative bodies of regions, territories, municipal districts, urban districts, legislative (representative) bodies of state power of cities federal significance Moscow (since 2014 UTII is not used) and St. Petersburg. All regional legislation is presented here by links to the official website of the tax office.
Also UTII can be conducted. I think this is the best in terms of price / quality ratio. The first month is free.
All K2 / k2 UTII of all regions of Russia are relevant for 2019-2020:
| Region |
|---|
| 01 Republic of Adygea |
| 02 Republic of Bashkortostan |
| 03 Republic of Buryatia |
| 04 Republic of Altai |
| 05 Republic of Dagestan |
| 06 Republic of Ingushetia |
| 07 Kabardino-Balkar Republic |
| 08 Republic of Kalmykia |
| 09 Karachay-Cherkess Republic |
| 10 Republic of Karelia |
| 11 Komi Republic |
| 12 Republic of Mari El |
| 13 Republic of Mordovia |
| 14 Republic of Sakha (Yakutia) |
| 15 Republic of North Ossetia-Alania |
| 16 Republic of Tatarstan |
| 17 Tuva Republic |
| 18 Udmurt Republic |
| 19 Republic of Khakassia |
| 20 Chechen Republic |
| 21 Chuvash Republic |
| 22 Altai Territory |
| 23 Krasnodar Territory |
| 24 Krasnoyarsk Territory |
| 25 Primorsky Territory |
| 26 Stavropol Territory |
| 27 Khabarovsk Territory |
| 28 Amur Region |
| 29 Arkhangelsk region and Nenets JSC |
| 30 Astrakhan region |
| 31 Belgorod region |
| 32 Bryansk region |
| 33 Vladimir region |
| 34 Volgograd region |
| 35 Vologda region |
| 36 Voronezh region |
| 37 Ivanovo region |
| 38 Irkutsk region |
| 39 Kaliningrad region |
| 40 Kaluga region |
| 41 Kamchatka Territory |
| 42 Kemerovo region |
| 43 Kirov region |
| 44 Kostroma region |
| 45 Kurgan region |
| 46 Kursk region |
| 47 Leningrad Region |
| 48 Lipetsk region |
| 49 Magadan region |
| 50 Moscow region |
| 51 Murmansk region |
| 52 Nizhny Novgorod region |
| 53 Novgorod region |
| 54 Novosibirsk region |
| 55 Omsk region |
| 56 Orenburg region |
| 57 Oryol region |
| 58 Penza region |
| 59 Perm Territory |
| 60 Pskov region |
| 61 Rostov region |
| 62 Ryazan region |
| 63 Samara region |
| 64 Saratov region |
| 65 Sakhalin Region |
| 66 Sverdlovsk region |
| 67 Smolensk region |
| 68 Tambov region |
| 69 Tver region |
| 70 Tomsk region |
| 71 Tula region |
| 72 Tyumen region |
| 73 Ulyanovsk region |
| 74 Chelyabinsk region |
| 75 Trans-Baikal Territory |
| 76 Yaroslavl region |
| 77 Moscow city |
| 78 Saint Petersburg |
| 79 Jewish Autonomous Region |
| 86 Khanty-Mansi Autonomous Okrug-Yugra |
| 87 Chukotka Autonomous Okrug |
| 89 Yamalo-Nenets Autonomous District |
| 91 Republic of Crimea |
| 92 Sevastopol city |
How to calculate a difficult K2?
For example: a children's goods store, Andreevskaya Street in Biysk (Altai Territory). Calculation of the coefficient of basic profitability K2 - the following coefficients should be multiplied: coefficient "A", taking into account the type of settlement in which entrepreneurial activity is carried out (0.9 - Biysk) x coefficient "B", taking into account the types of activity (1 - shop) x coefficient " B ", taking into account the range of goods sold (depending on the range of goods sold - 0.35 - children's products) x coefficient" D ", taking into account the amount of income depending on the place of business inside the city of Biysk (depending on the location of the retail space - 0, 8 - Andreevskaya Street)
Note: the indicator "sales floor area" is determined by the area actually used for trade (this is a part, not the entire lease area).
Article 346.29. Object of taxation and tax base
1. The object of taxation for the application of the single tax is the imputed income of the taxpayer.
2. The tax base for calculating the amount of the single tax is the value of imputed income, calculated as the product of the basic profitability for a certain type of entrepreneurial activity, calculated for the tax period, and the value of a physical indicator characterizing this type of activity.
(as amended by Federal Law of 31.12.2002 N 191-FZ)
3. To calculate the amount of the single tax, depending on the type of entrepreneurial activity, the following physical indicators are used that characterize a certain type of entrepreneurial activity, and the basic profitability per month:
(Clause 3 as amended by Federal Law of 17.05.2007 N 85-FZ)
4. The basic profitability is adjusted (multiplied) by the coefficients K1 and K2.
(as amended by Federal Law of 21.07.2005 N 101-FZ)
5. Abolished. - Federal Law of 21.07.2005 N 101-FZ.
6. When determining the value of the basic profitability, the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol may adjust (multiply) the basic profitability specified in paragraph 3 of this article by an adjustment coefficient K2.
(as amended by Federal Laws of 29.07.2004 N 95-FZ, of 29.11.2014 N 379-FZ)
Corrective coefficient K2 is defined as the product of the values established by regulatory legal acts of the representative bodies of municipal districts, urban districts, laws of cities of federal significance Moscow, St.
(paragraph introduced Federal law from 18.06.2005 N 64-FZ, as amended. Federal Law of 29.11.2014 N 379-FZ)
The paragraph is no longer valid. - Federal Law of 22.07.2008 N 155-FZ.
7. The values of the correction coefficient K2 are determined for all categories of taxpayers by the representative bodies of municipal districts, urban districts, legislative (representative) government bodies of federal cities of Moscow, St. Petersburg and Sevastopol for a period not less than a calendar year and can be set in the range from 0.005 to 1 inclusive. If the normative legal act of the representative body of the municipal district, urban district, the laws of the cities of federal significance Moscow, St. According to the Code, from the beginning of the next calendar year, then in the next calendar year, the values of the correction coefficient K2 that were in effect in the previous calendar year continue to apply.
(as amended by Federal Laws of 31.12.2002 N 191-FZ, of 29.07.2004 N 95-FZ, of 17.05.2007 N 85-FZ, of 29.11.2014 N 379-FZ)
8. Abolished. - Federal Law of 21.07.2005 N 101-FZ.
9. If, during the tax period, the taxpayer has changed the value of the physical indicator, the taxpayer, when calculating the amount of the single tax, takes into account the specified change from the beginning of the month in which the change in the value of the physical indicator occurred.
10. The amount of imputed income for the quarter during which the organization or individual entrepreneur was registered with the tax authority as a single tax payer is calculated starting from the date the organization or individual entrepreneur was registered with the tax authority as a single tax payer.
The amount of imputed income for the quarter during which the taxpayer was deregistered due to the termination of business activities subject to the single tax is calculated from the first day of the tax period until the date of deregistration with the tax authority specified in the notification of the tax authority on the deregistration of an organization or individual. an entrepreneur registered as a single tax payer.
If the registration of an organization or individual entrepreneur with the tax authority as a taxpayer of the single tax or their removal from the specified registration was not made from the first day of the calendar month, the amount of imputed income for this month is calculated based on the actual number of days spent by the organization or individual entrepreneur entrepreneurial activity according to the following formula:
where VD is the amount of imputed income for the month;
DB - basic profitability, adjusted by the coefficients K1 and K2;
FP is the value of a physical indicator;
CD - quantity calendar days in a month;
КД1 - the actual number of days of entrepreneurial activity in a month as a single tax payer.
(Clause 10 as amended by Federal Law of 25.06.2012 N 94-FZ)
11. Values of the correction factor K2 are rounded to the third decimal place. The values of physical indicators are indicated in whole units. All values of the value indicators of the declaration are indicated in full rubles. Values of value indicators less than 50 kopecks (0.5 units) are discarded, and 50 kopecks (0.5 units) and more are rounded to the full ruble (whole unit).
(Clause 11 introduced by Federal Law of 22.07.2008 N 155-FZ)
Article 346.30. Taxable period
The tax period for the single tax is a quarter.
Article 346.31. Tax rate
(as amended by Federal Law of 13.07.2015 N 232-FZ)
1. The rate of the single tax is set at 15 percent of the amount of imputed income, unless otherwise established by paragraph 2 of this article.
2. Regulatory legal acts of representative bodies of municipal districts, urban districts, laws of federal cities of Moscow, St. in respect of which a single tax may apply.
Article 346.32. Procedure and terms for payment of the single tax
1. Payment of the single tax is made by the taxpayer based on the results of the tax period no later than the 25th day of the first month of the next tax period to the budgets budgetary system Russian Federation at the place of registration with the tax authority as a single tax payer in accordance with paragraph 2 of Article 346.28 of this Code.
(as amended by Federal Law of 25.06.2012 N 94-FZ)
2. The amount of the single tax calculated for the tax period is reduced by the amount:
1) insurance contributions for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with maternity, compulsory health insurance, compulsory social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax period in accordance with the legislation of the Russian Federation;
(as amended by Federal Law of 02.06.2016 N 178-FZ)
2) expenses for the payment in accordance with the legislation of the Russian Federation of benefits for temporary disability (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On mandatory social insurance in case of temporary disability and in connection with maternity ", in the part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, under contracts with employers in favor of employees in case their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary incapacity for work and in connection with motherhood ";
3) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation for the implementation of the corresponding type of activity, in favor of employees in case of their temporary disability (with the exception of accidents at work and occupational diseases) for days of temporary disability, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood." These payments (contributions) reduce the amount of the single tax if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (except for accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by the Federal Law of December 29, 2006 N 255-FZ "On compulsory social insurance in case of temporary disability and in connection with motherhood."
(Clause 2 as amended by Federal Law of 25.06.2012 N 94-FZ)
2.1. The insurance payments (contributions) and benefits specified in paragraph 2 of this article shall reduce the amount of the single tax calculated for the tax period, if they are paid in favor of employees employed in those areas of the taxpayer's activities for which the single tax is paid.
In this case, the amount of the single tax cannot be reduced by more than 50 percent by the amount specified in this paragraph.
Individual entrepreneurs who do not make payments and other remuneration individuals, reduce the amount of the single tax on the paid insurance premiums for compulsory pension insurance and compulsory health insurance in a fixed amount.
(as amended by Federal Law of 30.11.2016 N 401-FZ)
(Clause 2.1 was introduced by the Federal Law of 25.06.2012 N 94-FZ (revised 03.12.2012))
3. Tax returns based on the results of the tax period are submitted by taxpayers in tax authorities no later than the 20th day of the first month of the next tax period.
The authorities have decided on the size of K1 for UTII for 2019. Let's calculate how much the tax will grow.
K1
Recently, a draft was published on the establishment of deflator coefficients for 2019. Among other factors, K1 is set for UTII payers.
If in 2018 K1 is 1.868, then in 2019 it is set at 1.915.
Thus, the ratio increased by 2.5%.
However, when calculating the tax, it can be reduced by the insurance premiums paid during the quarter.
Let's use examples to calculate how much the tax will grow in 2019 for sole proprietors.
SP on UTII without employees
For example, let us take an individual entrepreneur without hired workers engaged in such activities as the provision of household services to the population, car repairs and retail trade.
In different settlements, K2 has a different meaning. For example, we will take K2 for consumer services = 0.5; by car service = 1; for retail trade on an area of 40 sq. m = 0.8.
Kind of activity | Domestic services | Auto repair | Retail |
|
Basic return | ||||
Physical indicator | ||||
UTII before reduction in contributions | ||||
Total UTII payable | ||||
Change UTII | ||||
As you can see, for individual entrepreneurs without hired workers, the change in K1 does not have a significant effect on the amount of imputation tax. For those whose tax was more than offset by fixed contributions in 2018, it will remain at zero in 2019. For some, the tax will even decrease, since with an insignificant increase in UTII due to an increase in K1, there is a simultaneous increase in insurance premiums, which reduce the amount of the increased tax, making it even less than it was in the previous year.
However, even with a decrease in UTII, the total tax burden on entrepreneurs will grow, since fixed contributions in 2019 increase by 12% compared to the current size.
SP on UTII with employees
Now, for example, let us take a sole proprietor with two employees engaged in the same types of activities - the provision of consumer services to the population, car repairs and retail trade.
Also take K2 for consumer services = 0.5; by car service = 1; for retail trade on an area of 40 sq. m = 0.8.
We will accept the salary of employees equal to the minimum wage.
Kind of activity | Domestic services | Auto repair | Retail |
|||
Basic return | ||||||
Physical indicator | ||||||
Fixed installments per quarter | ||||||
Fixed contributions from income over 300 thousand (1/4 of the annual amount) | ||||||
Contributions from salaries of employees (30.2% of the minimum wage) for the quarter | ||||||
UTII before reduction in contributions | ||||||
Total UTII payable | ||||||
Change UTII (quarterly) | ||||||
Change in overall tax burden(UTII contributions) | ||||||
To calculate the amount of UTII for a quarter, it is necessary to multiply the tax base by the tax rate and reduce the resulting value by the amount of insurance premiums. In turn, the tax base for UTII for a full quarter is determined by the following formula (clauses 2, 4, article 346.29 of the Tax Code of the Russian Federation):
In this article, we will tell you in detail about the coefficient-deflator K1.
K1 (UTII)
Every year the Ministry of Economic Development by its order sets the value of the deflator coefficient (Article 11 of the Tax Code of the Russian Federation). The value of this coefficient is determined for a calendar year (Article 346.27 of the Tax Code of the Russian Federation).
By general rule the value of the deflator coefficient for the next year must be published no later than November 20 of the year preceding the year for which it is set.
By the way, quite often on the Internet you can see requests of a similar plan: “K1 UTII in 2019 Stavropol region"," K1 UTII in 2019 in St. Petersburg "," K1 in 2019 UTII Ivanovskaya Oblast ", etc. Such requests are incorrect. After all, the value of the coefficient-deflator K1 is the same throughout the territory of Russia, that is, it does not depend on the area in which the imputed activity is carried out.
K1 for 2019 (UTII)
The value of K1 for UTII for 2019 is 1.915 (Order of the Ministry of Economic Development of Russia dated October 30, 2018 N 595). Thus, compared to 2018, the size of the K1 deflator coefficient for 2019 increased.
UTII: K1 for individual entrepreneurs in 2019
The deflator coefficient is the same not only for all regions, but for all UTII payers: both for organizations and for individual entrepreneurs. Accordingly, it turns out that for individual entrepreneurs on UTII the coefficient K1-2019 is 1.915.