What reporting and payments do entrepreneurs of the republic need to issue in February 2022

The SME Corporation has compiled a calendar for the entrepreneur, which will remind you of the necessary payments and reporting in February. Information on the date by which small and medium-sized businesses are required to submit reports, make contributions and pay taxes can be found below:

Until February 15, organizations and individual entrepreneurs with employees submit an SZV-M report to the Pension Fund on all insured persons (employees under employment contracts and contractors under other contracts for which insurance premiums are paid). If there were personnel changes in January (transfer, qualification, renaming of the employer, application of the employee for maintaining a work book), then the SZV-TD report must also be submitted within the same period. From 2022, these reports are only accepted in electronic form if the number of insured exceeds 10 people.

Until February 15, organizations and individual entrepreneurs with employees must pay insurance premiums for employees: for pension, medical and social insurance - to the tax office, for accident insurance at work - to the Social Insurance Fund.

Until February 25, organizations and individual entrepreneurs under the general taxation regime pay VAT for the fourth quarter of 2021, and self-employed individuals and individual entrepreneurs on NAP pay tax on professional income for January.

Until February 28, companies under the general taxation regime must pay an advance payment of corporate income tax. When paying tax in advance payments on actual profit, a declaration must be submitted within the same period.

In addition, before the end of the month, it is necessary to transfer personal income tax from sick leave and vacation pay for February 2022.

No later than March 1, you must pay land and transport taxes, as well as property tax.

No later than March 1, the corporate property tax for 2021 must be paid. Since 2022, a single deadline for paying corporate property tax has been introduced. Previously, the tax payment deadlines were established by regional laws, but now it must be paid no later than March 1 of the year following the expired tax period (which is the calendar year).

Not later than March 1, organizations and individual entrepreneurs with employees submit to the Pension Fund a SZVM-STAZH report on all insured persons.