Change in the system for the transition and application of the STS in 2024

2024 is
the year of global changes in the simplified taxation system (STS), which will
affect both entrepreneurs and organizations.

During
the first year of the single tax payment and the single tax account, a
transitional period was introduced, within which it was allowed to use payment
documents as a substitute for notifications of calculated amounts.

However,
starting in 2024, such payment documents (with the status “02”) can
no longer be used. Therefore, when making transfers of advances on the STS and
other payments, it will be necessary to specify a single CBC for the EPP and
provide notifications of the calculated amounts.

The
changes affected the payment of state duties. Now the state duty is transferred
strictly according to the details that are posted on the websites of
territorial departments, stands in the territorial divisions of the Federal
Register, in tax inspections, courts, etc. If the state duty is administered by
the Federal Tax Service, then it is paid through the EPP, if the court has
issued an enforcement document.

A new
order also comes into force, which is aimed at changing the form of calculation
of 6-personal income tax. The draft order contains:

• the form and format of the calculation of 6-personal income tax together
  with a certificate application;
• the form of a certificate of income and tax amounts of an individual, which
  the tax agent issues at the request of an individual.

The
simplified taxation system will be applied by organizations and sole
proprietors who, among other things, comply with the limits on income received.
In Article 346.13 of the Tax Code of the Russian Federation, you can find the
following values:

• 150 million rubles for the application of standard and reduced (regional)
  rates;
• 200 million rubles for increased rates.

However,
the values of 150 million and 200 million rubles in the STS are not final,
because a coefficient is applied to them, considering the constantly growing
inflation. The coefficient for 2024 for the USN is 1.329.

Taking
into account this value, the income limits for the STS in 2024 will be:

• 150 million rubles * 1.329 = 199.35 million rubles;
• 200 million rubles * 1.329 = 265.8 million rubles.

Sole
proprietors working under the STS, as well as entrepreneurs who have chosen
other tax systems (GTS, PTS, UAT), are required to pay insurance premiums for
themselves. In 2024, the fixed amount will be 49,500 rubles, which will have to
be transferred no later than December 31. The additional contribution will
continue to be calculated in the same way as before, that is, 1% of income over
300,000 rubles, due on July 1, 2025.

Regarding
insurance premiums for employees, employers should take into account that the
limit value of the base for calculation has increased significantly.