Insured applies usn How to take into account the amount of sick benefits in the calculation of the single tax, depends on what the object of taxation chosen organization. The hospital at usn 6% If the organization pays a flat tax of 6% with income, the amount of benefits paid at its expense (without deduction of income tax), reduce the amount of tax payable. At the same time observe this restriction: Single tax (advance payment) for simplified taxation for the tax (reporting) period x 50% should be the sum of Sick benefits actually paid by the organization (within the accrued amounts) over the same period + pension contributions actually paid (within the accrued amounts) over the same period + Contributions to insurance against accidents and occupational diseases, actually paid (within the accrued amounts) over the same period. The hospital at usn revenues – costs If the organization pays a flat tax of 15% (in some regions 10%) difference between revenues and expenditures, the amount of the benefit payable at its expense, include the costs in the calculation of the single tax. How does the date of payment of an advance on usn payment on updf for the quarter, I can reduce the amount of pension contributions and premiums for injuries, I accrued during the quarter and are listed in the rpf and the fss at the date of payment of advance payment. The date of payment of premiums and the declaration on utii to much affect calculated for I Quarter utii can reduce the amount of pension contributions and premiums for injuries, I calculated for the quarter and are listed in the rpf and the fss at the date of submission of the declaration on utii..
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