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Cheat sheet FLP-unified in 2017

Шпаргалка ФЛП-единщика 2017

To make it easier for you to navigate the tax deserts, taking into account all the innovations from lawmakers, we suggest using these materials. All sole proprietors (except for senior citizens and people with disabilities) must pay ERUs “for themselves”. The base of accrual is determined by the self-accomplices themselves within the limits of the minimum and maximum set by the legislation ( see Table 1 ).

Law No. 1774 (Law of Ukraine “On Amendments to Certain Legislative Acts of Ukraine” of December 6, 2016 No. 1774-VIII) introduced in this part the innovations:

  • FLP-unity supporters of groups 2 and 3, as before, pay ERUs in an amount not lower than the minimum (ESWmin = 22% of the minimum wage bill);
  • for FLP-unions of group 1, the minimum bracket for ERUs from 2017 is 50% of the minimum insurance premium. At the same time, such months will be credited to the insurance experience in proportion to the ERU paid. That is, if the FPI of group 1 wants the month to be fully credited to the insurance experience, such a person must pay ERUs in the amount of EWmin (otherwise, half the month will be credited to the insurance experience).

Table 1. The amount of ERUs "for themselves" (UAH / month.).

Index Period of 2017
January – April May – November December
1. The minimum amount of ERUs "for themselves"

1.1) for FLP groups 2, 3 (22% of MW: 22% x 3200.00)

704.00

1.2) for FLP group 1 (p. 1.1 x5 0%):

352.00
2. Maximum base (25 PMTL) 40,000.00 42100.00 44050.00
3. The maximum amount of ERUs "for themselves" (p. 3 x 22%) 8800.00 9262.00 9691.00

Table 2. EH and ERUs "for themselves": reporting and payment

REPORTING PAYMENT
EH 1. Tax period (paragraph 294.1 of the TCU ):
  • for groups 1-2 , the calendar year ;
  • for group 3 - calendar quarter.
2. Declaration on EN serves the sole protesters:
  • groups 1-2 - once a year for 60 days. , following the last calendar day of the reporting (tax) year;
  • Groups 3 submit a declaration on the EH quarterly within 40 k. following the last calendar day of the reporting (tax) quarter
  • FLP groups 1–2 - an advance payment no later than the 20th day (inclusive) of the current month or an advance payment for the entire reporting period (paragraph 295.1 of the TCU);
  • FLP group 3 - within 10 k. Days. following the deadline for filing a declaration (paragraph 295.3 of the TCU)
ERU
  • reporting period - calendar year ;
  • report (form D5) is submitted once a year until February 10 of the year following the reporting period (Section 2, Section III of Procedure No. 435 (The procedure for the formation and filing by the policyholders of a report on the amounts of the assessed single contribution to obligatory state social insurance, approved by the order of the IFI dated 04.14.2015, the number 435 ))
  • quarterly until the 20th day of the month following the quarter for which ERUs are paid (paragraph 3 of part 8 of article 9 of the Law on ERU ),
or
  • Monthly advance payment - before the 20th day of each month of the current quarter (Clause 2, Section 6, Section IV of Instruction No. 449 (Instructions on the procedure for calculating and paying a single contribution to compulsory state social insurance, approved by the order of the IFI dated April 20, 2015 No. 449 ))

Table 3. Calendar of the FLP unified in 2017

date Group 1 Group 2 Group 3
January 19 Th Payment of ERUs "for themselves" for the IV quarter of 2016
(amount - 990.00) 1
20 Fri EN payment for January 2017
(amount up to UAH 160.00 2 )
EN payment for January 2017
(amount up to 640.00 UAH)
-
February 09 Thu Submission of a tax return for the Eu FLP-unified groups of groups 1-2, which should report in quarterly terms nuance 1 Submission of the EH tax return for 2016
Submission of the report on ERUs "for yourself" for 2016 in the form D5
17 Fri 3 X nuance 2 EN payment for the IV quarter of 2016 4
20 Mon EN payment for February 2017
(amount up to 160.00 UAH)
EN payment for February 2017
(amount up to 640.00 UAH)
X
March 01 Wed Submission of the EH tax return for 2016 nuance 3 X
20 Mon EH payment for March 2017
(amount up to 160.00 UAH)
EH payment for March 2017
(amount up to 640.00 UAH)
X
April 19 Wed Payment of ERUs "for yourself" for the I quarter of 2017
( amount - 1056.00 UAH )
Payment of ERUs "for yourself" for the I quarter of 2017
( amount - 2112.00 UAH )
20 Th EH payment for April 2017
(amount up to 160.00 UAH)
EH payment for April 2017
(amount up to 640.00 UAH)
X
May 10 Wed Submission of a tax return for the Eu FLP-unified groups of groups 1-2, which should report in quarterly terms nuance 1 Submission of the EH tax return for the first quarter of 2017
19 Fri 3 EH payment for May 2017
(amount up to 160.00 UAH)
EH payment for May 2017
(amount up to 640.00 UAH)
The payment of the EH for the first quarter of 2017
X nuance 2 X
June 20 W EN payment for June 2017
(amount up to 160.00 UAH)
EN payment for June 2017
(amount up to 640.00 UAH)
X
July 19 Wed Payment of ERUs "for yourself" for the II quarter of 2017
( amount - 1056.00 UAH )
Payment of ERUs "for yourself" for the II quarter of 2017
( amount - 2112.00 UAH )
20 Th The payment of EH for July 2017
(amount up to 160.00 UAH)
The payment of EH for July 2017
(amount up to 640.00 UAH)
X
August 09 Wed Submission of a tax return for the Eu FLP-unified groups of groups 1-2, which should report in quarterly terms nuance 1 Submission of the EH tax return for the first half of 2017
18 Fri 3 EH payment for August 2017
(amount up to 160.00 UAH)
EH payment for August 2017
(amount up to 640.00 UAH)
EN payment for the II quarter of 2017
X nuance 2 X
September 20 Wed EN payment for September 2017
(amount up to 160.00 UAH)
EN payment for September 2017
(amount up to 640.00 UAH)
X
October 19 Th Payment of ERUs "for yourself" for the third quarter of 2017
( amount - 1056.00 UAH )
Payment of ERUs "for yourself" for the third quarter of 2017
( amount - 2112.00 UAH )
20 Fri EN payment for October 2017
(amount up to 160.00 UAH)
EN payment for October 2017
(amount up to 640.00 UAH)
X
November 09 Thu Submission of a tax return for the Eu FLP-unified groups of groups 1 - 2, which must report in the quarterly terms nuance 1 Submission of the EH tax return for the first three quarters of 2017
17 Fri 3 X nuance 2 EN payment for the third quarter of 2017
20 Mon EN payment for November 2017
(amount up to 160.00 UAH)
EN payment for November 2017
(amount up to 640.00 UAH)
X
December 20 Wed EN payment for December 2017
(amount up to 160.00 UAH)
EN payment for December 2017
(amount up to 640.00 UAH)
X
The nuance of the 1 FLP unified givers of groups 1 - 2 report quarterly, if:
  • there was an excess of the maximum amount of income during the reporting year;
  • it was decided to move to the "senior" group;
  • FLP abandoned simplified system
nuance 2 The EH should also be paid from the amounts of income that are taxed at a rate of 15% and declared by the payers of the EH groups 1 and 2, respectively in the 4th quarter of 2016, I, II, or 3th quarter of 2017
nuance 3 Those unityists who reported quarterly terms are exempted from filing the annual declaration.
1 Calculated on the basis of the minimum wage bill for October-November 2016 (UAH 1450.00) and UAH 1600.00 for December 2016 (1450 x 22% x 2 months + 1600 x 22%).
2 In the group of 1 members of the unified state tax, the EH rate from 01/01/2017 is pegged to the PIT, set for January 1 of the reporting year.
3 Taxes and fees (stipulated by the TCU), the deadline for payment of which falls on a non-working (weekend or holiday) day, should be paid the day before.
4 Depending on the rate of 3% or 5% of income.

Via epodatok.com.ua, Article taken from the newspaper “Single Tax Payer” № 2/2017