Crib of FLP-Unity in 2017

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All FLP-uniforms (except retirees by age and disabled) must pay ERU "for themselves". The base of the calculation is determined by the unities independently within the minimum and maximum established by the legislation (see Table 1). Law No. 1774 (Law of Ukraine "On Amending Certain Legislative Acts of Ukraine" of December 6, 2016 No. 1774-VIII) in this part introduced innovations:
- FPP-uniters of groups 2 and 3, as before, pay ERUs at a rate not lower than the minimum (EWmin = 22% of MW);
- For the group's single-GPU group 1, the minimum level for ERUs since 2017 is 50% of the minimum insurance premium. In this insurance period, such months will be credited in proportion to the paid ERU. That is, if a group 1 FPP wants the month to be fully credited for the length of the period of insurance, such a person must pay ERUs in the amount of EWmin (otherwise half of the month will be included in the insurance period).
Table 1. The amount of ERU "for yourself" (UAH / month).
Index |
Period 2017 |
||
January-April |
May-November |
December |
|
1. The minimum amount of ERU "for oneself" | |||
1.1) for the FLP groups 2, 3 (22% of the MW: 22% x 3200.00) |
704.00 |
||
1.2) for group 1 FLP (page 1.1 x5 0%): |
352.00 |
||
2. The maximum base (25 ПМТЛ) |
40000.00 |
42100,00 |
44050,00 |
3. The maximum size of ERUs "for themselves" (page 3 x 22%) |
8800,00 |
9262,00 |
9691.00 |
Table 2. EH and ERU "for themselves": reporting and payment.
REPORTING |
PAYMENT |
|
EN |
1. The tax period (item 294.1 NKU ):
2. The declaration on EH is submitted by the FLP-Unity:
|
|
ERUs |
|
or
|
Table 3. Calendar of the FLP-unitchik for 2017.
date |
Group 1 |
Group 2 |
Group 3 |
|
January |
19 Thu |
Payment of ERUs "for themselves" for the IV quarter of 2016 |
||
20 Fri |
Payment for the UN in January 2017 |
Payment for the UN in January 2017 |
- |
|
February |
09 Thu |
Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 |
Submission of the tax return on EH for 2016 |
|
Submission of a report on ERUs "for themselves" for 2016 in the form of D5 | ||||
17 Fr 3 |
X nuance 2 |
Payment for the EH for the IV quarter of 2016 4 |
||
20 Mon |
Payment for the EN in February 2017 |
Payment for the EN in February 2017 |
X |
|
March |
01 Wed |
Submission of the tax return on EH for 2016 nuance 3 |
X |
|
20 Mon |
Payment by EH for March 2017 |
Payment by EH for March 2017 |
X |
|
April |
19 Wed |
Payment of ERUs "for themselves" for the I quarter of 2017 |
Payment of ERUs "for themselves" for the I quarter of 2017 |
|
20 Thu |
Payment for the EN in April 2017 |
Payment for the EN in April 2017 |
X |
|
May |
10 Wed |
Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 |
Submission of the tax return for the first quarter of 2017 |
|
19 Fr 3 |
Payment for the EN in May 2017 |
Payment for the EN in May 2017 |
Payment for the first quarter of 2017 |
|
X nuance 2 |
X |
|||
June |
20 W |
Payment for the EN in June 2017 |
Payment for the EN in June 2017 |
X |
July |
19 Wed |
Payment of ERUs " for themselves " for the I quarter of 2017 |
Payment of ERUs " for themselves " for the I quarter of 2017 |
|
20 Thu |
Payment by the UN in July 2017 |
Payment by the UN in July 2017 |
X |
|
August |
09 Wed |
Submission of the tax return on the EF FPP -single group 1-2, who must report quarterly the nuance 1 |
Submission of the tax return for the first half of the year in 2017 |
|
18 Fr 3 |
Payment for the EN in August 2017 |
Payment for the EN in August 2017 |
Payment for the IU for the I quarter of 2017 |
|
X nuance 2 |
X |
|||
September |
20 Wed |
Payment of EH for September 2017 |
Payment of EH for September 2017 |
X |
October |
19 Thu |
Payment of ERUs " for themselves " for the I quarter of 2017 |
Payment of ERUs " for themselves " for the I quarter of 2017 |
|
20 Fri |
Payment of EH for October 2017 |
Payment of EH for October 2017 |
X |
|
November |
09 Thu |
Submission of the tax return on the EF FPP -unit groups 1 - 2, which must report quarterly the nuance 1 |
Submission of the tax return for the EN for three quarters of 2017 |
|
17 Fr 3 |
X nuance 2 |
Payment for the third quarter of 2017 |
||
20 Mon |
Payment for November of the year 2017 |
Payment for November of the year 2017 |
X |
|
December |
20 Wed |
Payment for the UN in December 2017 |
Payment for the UN in December 2017 |
X |
Nuance 1 FLP-unit groups 1 - 2 report quarterly if:
Nuance 2 It is also necessary to pay the EH from the amount of income that is taxed at the rate of 15% and declared by the payers of the EH groups 1 and 2, respectively, in the IV quarter of 2016, I, II, or III quarters of 2017 Nuance 3 Those unities who reported in quarterly terms, from filing an annual declaration are released. | ||||
1 It is calculated on the basis of MW for October-November 2016 (1450,00 UAH) and for December 2016 1600,00 UAH (1450 x 22% x 2 months + 1600 x 22%). |
Via epodatok.com.ua, The article is taken from the newspaper "Payer of single tax" No. 2/2017
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