Annual taxes IP. What taxes do individual entrepreneurs (individual entrepreneurs) pay? Methods of paying taxes for individual entrepreneurs

All taxes and payments for individual entrepreneurs can be divided into four main categories:

Fixed payments to extra-budgetary funds "for myself".
Taxes and payments to extra-budgetary funds from employees' salaries.
Taxes depending depending on the chosen taxation system.
Additional taxes and fees (depending on depending on the type of activity).

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Insurance contributions of individual entrepreneurs to extra-budgetary funds “for themselves”

An individual entrepreneur must pay insurance premiums “for himself” (fixed payments) under any taxation system, even if he does not conduct any activity and does not receive any profit. If an individual entrepreneur works alone (without employees), then he must pay contributions only “for himself.”

During 2019, the entrepreneur needs to make 2 payments:

For pension insurance	For health insurance	Total
RUB 29,354	RUB 6,884	RUB 36,238

Also for individual entrepreneurs whose annual income for 2019 will be more 300,000 rubles, you will have to pay an additional 1% of the amount of income exceeding these 300,000 rubles until July 1 of the next year.

Taxes and payments to extra-budgetary funds from employee salaries

An individual entrepreneur can hire workers under labor and civil law contracts (contractor agreement, contract for the provision of services and others, for one-time work or work that does not require compliance with internal regulations).

It is important to understand that when hiring an employee, an individual entrepreneur takes on additional costs and responsibilities:

Calculates and withholds personal income tax on income paid to its employees. Once a month (the day after payment wages) individual entrepreneur is obliged to transfer personal income tax at a rate of 13% in favor of the tax office, acting as a tax agent.
Pays insurance premiums to extra-budgetary funds. Contributions to extra-budgetary funds for employees are paid every month, based on the size of insurance premium rates multiplied by employee salaries.

Learn more about taxes and insurance payments for employees.

note, since 2017, all insurance premiums, both fixed and for employees, are paid according to the details of the Federal Tax Service of the Russian Federation. This is due to the transition of the administration of insurance premiums to the introduction of the Federal Tax Service in 2017.

Taxes depending on the chosen taxation system

In total, there are five tax regimes for individual entrepreneurs (one general and four special):

The general taxation system is OSN;
Simplified taxation system - simplified taxation system;
Single tax on imputed income - UTII;
Patent taxation system - PSN;
Unified agricultural tax - Unified Agricultural Tax.

You can learn more about each tax regime in force in Russia on this page.

Additional taxes and payments for individual entrepreneurs

Certain types of activities require the payment of additional taxes. These include:

Tax on the production and sale of excisable goods.
Mineral extraction tax (MET).
Water tax for the use of water bodies.

Individual entrepreneurs with special permits and licenses, in addition to additional taxes, must also carry out:

Regular payments for the use of subsoil.
Fees for the use of wildlife objects.
Fees for the use of aquatic biological resources.

Note: Additional taxes, fees and charges must be paid regardless of the tax system in which the individual entrepreneur is located.

Amount of individual entrepreneur contributions for himself in 2019
Pension insurance contributions
Medical insurance premiums
Payment period
How to generate a receipt/ payment order?
How to reduce the simplified tax system tax by the amount of contributions for yourself?
Reporting on individual entrepreneur contributions for oneself

Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, rather than Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you don't lead activity (or you don’t make a profit).

[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.

For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)

pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.

You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.

Payment of fixed insurance premiums

Payment terms - no later than 31th of December current year. 1% of the excess of RUB 300,000. - not later July 1 next year.
You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it; no additional interest is charged for this).
If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (to accurately calculate the payment amount and prepare all receipts, use an accounting service).
If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing the simplified tax system for the amount of contributions

The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
To reduce advance payments tax simplified tax system- contributions must be paid in the period for which advance payments are made. For example, you want to reduce the advance payment for half a year - this means that contributions must be paid not later the end of the six months - i.e. until June 30.
Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
- Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.

Reporting on fixed payments

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the service " Personal Area individual entrepreneur."

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about

Good afternoon, dear individual entrepreneurs!

In this short article, we will consider the question of how much taxes and contributions an individual entrepreneur pays on the simplified tax system of 6% without employees in 2018. It is worth noting that the vast majority of beginning entrepreneurs choose the simplified tax system of 6%. It would be more correct to say, of course, that the simplified tax system is “income,” but oh well.

We will speak in a language understandable to a beginner, and not to a highly experienced accountant who deftly juggles terms incomprehensible to beginners =)

So, let's begin

Any individual entrepreneur on the simplified tax system of 6% without employees makes two main payments to the treasury of his beloved state:

1. Pays tax according to the simplified tax system, which depends on income

2. Insurance premiums “for yourself” for:

Mandatory pension insurance;
Compulsory health insurance;

Let's start with the first point.

1. Tax according to the simplified tax system

I think everything is clear here. Individual entrepreneurs pay 6% of their total income under the simplified tax system.

First important point:

Let me emphasize that it is FROM ALL income, and not from net revenue. Every year I receive several dozen comments from newcomers who try to convince me that tax under the simplified tax system “income” should be calculated from net revenue.

Of course, this is not at all true.

Just remember that an individual entrepreneur on the simplified tax system counts “income” from ALL income that was received as part of the activities of the individual entrepreneur. That is why this system is called the simplified tax system “Income”.

To make it clear, I will give an example:

For example, a certain individual entrepreneur earned 2,000,000 “dirty” rubles using the simplified tax system “Income.” This means that the tax according to the simplified tax system will be:

2,000,000 * 6% = 120,000 rubles.

Second important point

Many regions of Russia can set their own rates under the simplified tax system from 1% to 6%.

For example, in Crimea, starting from 2017, individual entrepreneurs using the simplified tax system for “income” pay 4% tax on income.
And in 2016 the rate for Crimea was even lower = 3%

Third important point

From the tax according to the simplified tax system you can do tax deduction insurance premiums.

This is a separate and large topic that is difficult to understand for most beginning entrepreneurs. Despite the apparent simplicity of this tax deduction, there are a lot of nuances that plague any individual entrepreneur from year to year. Even experienced entrepreneurs often get lost and make mistakes.

In this article, I show with several examples how to correctly calculate the tax deduction of insurance premiums “for yourself” from the tax under the simplified tax system in 2017 (it is clear that in 2018 the principle is similar).

If you understand this issue, you will immediately understand why most individual entrepreneurs choose the “STS “income” taxation system after opening an individual entrepreneur.

This is beneficial, if very briefly. Especially for those individual entrepreneurs who do not have large expenses.

But still, I urge you not to blindly believe all the articles on the Internet that claim that the simplified tax system is the best choice for a beginner entrepreneur. This is not true at all, otherwise there would not be millions of individual entrepreneurs who work for UTII, PSN, and the most desperate ones work for OSN =)

For each case, you need to choose the taxation system that will be BENEFITABLE FOR YOU.

By the way, I recently launched a calculator to calculate tax according to the simplified tax system for individual entrepreneurs at the simplified tax system of 6%. You can watch the video instructions and then check it in action.

2. Insurance contributions for compulsory health and pension insurance

Each individual entrepreneur is required to pay insurance premiums “for himself”, regardless of whether he has income or not. Whether there is activity or not. All this does not matter, since fixed contributions “for yourself” will have to be paid in any case.

For example, in 2017 payments for fixed contributions IP “for yourself” is as follows:

Contributions “for yourself” for pension insurance: (7500*26%*12)=23400 rubles
Contributions “for yourself” for health insurance: (7500 * 5.1% * 12) = 4590 rubles
Total for 2017 = 27,990 rubles

These contributions directly depend on the size of the minimum wage (Minimum Labor Amount). The next increase in the minimum wage will occur on July 1, 2017 from 7,500 to 7,800 rubles.

But starting from 2018, the amount of individual entrepreneurs’ contributions “for themselves” no longer depends on the size of the minimum wage. I wrote about this important event separate article (see link just below).

How much will we pay in contributions “for ourselves”?

3. The most important point! The size of fixed payments depends on the income of the individual entrepreneur!

There are two options here:

Option No. 1: annual income LESS than 300,000 rubles

In this case, the individual entrepreneur will pay only the following fixed amounts to the Pension Fund and the Federal Compulsory Medical Insurance Fund:

P.S. By the way, I myself use the simplified tax system and every year I solve a variety of problems under this taxation system.

Best regards, Dmitry Robionek

Other changes for individual entrepreneurs:

Dear readers!

Ready detailed step by step guide for opening an individual entrepreneur in 2019. This eBook is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

"How to open an individual entrepreneur in 2019? Step-by-step instructions for beginners"

From this manual you will learn:

How to properly prepare documents for opening an individual entrepreneur?
Choose OKVED codes for individual entrepreneurs
Choosing a tax system for individual entrepreneurs ( short review)
I will answer many related questions
Which supervisory authorities need to be notified after opening an individual entrepreneur?
All examples are for 2019
And much more!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"

The book covers:

Questions about how, how much and when to pay taxes and insurance premiums in 2019?
Examples for calculating taxes and insurance premiums “for yourself”
A calendar of payments for taxes and insurance premiums is provided
Common mistakes and answers to many other questions!

Dear readers, a new e-book for individual entrepreneurs is ready for 2019:

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2019?"

This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2019. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

The simplified tax payment system is a special preferential regime, according to which the filing of a tax return is done only once a year. The simplified tax system is chosen by many individual entrepreneurs or organizations because the simplified system allows you to pay only one type of tax, bypassing personal income tax or value added tax.

The final payment of the simplified tax system is made once a year, no later than March 31 for limited liability companies and no later than April 30 for individual entrepreneurs. However, in addition to annual payments, when working under the simplified tax system, you will have to pay a number of additional advance payments to the state budget at the end of each reporting period (quarter).

What is the simplified tax system?

The simplified taxation system is understood as a simplified taxation system, which was introduced to support small and medium-sized businesses and to make the life of individual entrepreneurs easier. Payments under the simplified tax system differ markedly from the general taxation system, which works for all businessmen by default after submitting an application for registration.

When choosing a simplified tax payment system, the entrepreneur no longer pays:

income tax individuals ();
value added tax;
, which is used in entrepreneurial activity IP.

According to the simplified version, only one tax is paid, but contributions to pension and health insurance must still go according to the standard scheme. In order to use the simplified tax system in work, the individual entrepreneur must express the corresponding desire at the time of submitting the application for registration. Otherwise, he will have to use the OSNO (general tax system), and he will be able to switch to the simplified tax system only from the beginning of the next calendar year.

An individual entrepreneur has the right to choose tax on the simplified tax system only if the following conditions are met:

income for 9 months of the current year should not exceed 112.5 million rubles;
the maximum number of hired employees is 100 people;
the cost of fixed assets subject to depreciation is no more than 100 million rubles.

Tax under the simplified taxation system involves 2 payment options:

payment of 6% on all income received;
payment of 15% of the difference between expenses and income (income minus expenses).

To understand which option to choose, you need to calculate the percentage of expenses and income. If expenses exceed 60% of income, then the second option would be preferable - income minus expenses. In this case, you will have to confirm your calculations with documents, and in case of unprofitable activities you will still have to pay 1% of the income received. In other cases, it is better to choose the first option - paying taxes in the form of 6% on income.

It is possible to apply the simplified taxation system only when conducting certain business activities. Full list easy to find in . For example, when selling alcohol and tobacco, the simplified taxation system cannot be used.

Simplified reporting for individual entrepreneurs

In addition to paying taxes according to the simplified tax system to the state budget, individual entrepreneurs have to submit reports in a timely manner, which is the main way for the state to control economic activity entrepreneurs. For example, after opening an individual entrepreneur, no later than the 20th next month, they must be presented with a report on the average number of employees.

Based on various reports sent to, tax authorities have the right to conduct scheduled or unannounced inspections of individual entrepreneurs, the results of which often result in penalties and fines. Individual entrepreneurs who use the labor of other employees in their activities are required to carry out personnel records and make contributions to pension insurance and the Social Insurance Fund.

For convenience, we present you a small table on the deadlines for submitting the most important reports and paying various taxes and fees.

Action	Deadline
Advance quarterly payments according to the simplified tax system	no later than the 25th day of the month following the reporting quarter (April 25, July 25, October 25)
Tax return according to the simplified tax system
Payment of final tax to the simplified tax system	no later than April 30 of the year following the reporting year
Payment of contributions for individual entrepreneurs without employees	no later than the 1st day of the month following the reporting quarter (April 1, July 1, October 1, December 31)
Payment of contributions for individual entrepreneurs with employees	every month, no later than the 15th day of the next month
Submitting 2-NDFL for individual entrepreneurs with employees	before April 1 of the year following the reporting year
Submitting 6-NDFL for individual entrepreneurs with employees	until the end of the month following the reporting quarter
Report on the average number of employees	no later than January 20 of the year following the reporting year
Form RSV-1 for individual entrepreneurs with employees	no later than the 15th day of the second month following the reporting quarter
Form SZV-M for individual entrepreneurs with employees	every month, no later than the 10th day of the month following the reporting month
Form 4-FSS for individual entrepreneurs with employees	every quarter, no later than the 20th day of the month following the reporting quarter

To simplify submission tax reporting Electronic communication channels and special Internet resources are now widely used. The same applies to working with tax deductions if the organization is connected to a remote banking system.

When is the simplified tax system tax paid?

In general, when an individual entrepreneur works independently, taxes must be paid within the deadlines provided for by the tax calendar. Let's take the current year 2019 as an example:

for the first quarter of 2019 (January-February-March), an advance tax payment is made from the beginning of April until the 25th of the month;
for the second quarter of 2019 (April-May-June), the simplified tax system is paid from the beginning of July until the 25th of the month;
for the third quarter (July-August-September) – from October 1 to October 25;
for the fourth quarter (October-November-December) - until April 30 of the next reporting year (2019) for individual entrepreneurs or until March 31, 2019 for LLC.

Before April 30 of each year following the reporting year, the entrepreneur submits the final tax return, together with the final advance payment under the simplified tax system for the last (fourth) quarter of the previous tax year.

If the deadline for tax payment falls on a non-working holiday, the payment deadline will not be postponed. In this case, the tax must be paid before the holiday or weekend.

What to do when there is nothing to pay taxes on? In this case, you can get a deferment, for which you will have to write an application to tax service. A number of documents are attached to the application:

a certificate from the fiscal authority on the status of tax payments;
a certificate from the tax authority about the bank accounts of individual entrepreneurs;
a certificate from the bank about the balance of funds in the account;
a certificate from the bank about the turnover of funds in the account for the last 6 months;
a complete list of counterparties and copies of agreements concluded with them;
repayment schedule for the resulting tax debt;
any other documents that confirm the need to obtain a tax deferment.

Advance quarterly payments represent a kind of prepayment of tax according to the simplified tax system, which is calculated on an accrual basis from the beginning of the calendar year. And at the end of the year, the balance of the tax is paid and submitted tax return(until April 30).

Responsibility for late payment of taxes

There are no penalties for late payment of advance payments under the simplified taxation system for individual entrepreneurs. However, if the required amounts are not paid within the deadline (for example, before April 25, 2019), then from the next day the entrepreneur will be charged a penalty.

Now for legal entities The following rules apply for calculating penalties in connection with late payment of taxes:

if the delay is no more than 30 calendar days the amount of the penalty is determined based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force in the current period;
If the tax payment is overdue for more than 30 calendar days, the penalty for the first 30 days is calculated according to the standard scheme (1/300 of the rate of the Central Bank of the Russian Federation), and the penalty for further late payment is in the amount of 1/150 of the refinancing rate of the Central Bank of the Russian Federation (from 31 days).

In the case of individual entrepreneurs and individuals, the penalty is always equal to 1/300 of the rate of the Central Bank of the Russian Federation, regardless of the days of delay, the level of wages or other factors.

However, in case of delay in filing tax returns, the taxpayer faces an additional fine of 5% to 30% of the total amount of unpaid tax for each month of delay (full or partial). This fine cannot be less than 1000 rubles.

When starting your own business, you need to prepare. A business plan is developed, calculations are made that take into account tax payments. From July 1, 2019, a major addition will be introduced - the transition to online cash registers. In addition, the VAT percentage has been increased to 20%.

What determines the type and amount of taxes?

Businesses pay a share of income to extra-budgetary funds and make deductions. You can avoid problems with cash flow by first conducting necessary calculations. It is allowed to pay state contributions once a year or quarterly.

A simplified system of maintaining accounting and documentation records is used, payments are minimized.

The choice of a special regime depends on the field of activity, the number of employees, and financial turnover. The law does not prohibit the use of the general tax payment regime; sometimes individual entrepreneurs are required to comply only with it.

Tax regimes

General mode

IP is not used often. However, this practice requires:

(from the income of the entrepreneur);
Property tax on real property used in business.

There are two mandatory deductions that individual entrepreneurs pay within the framework of personal income tax and VAT. For real estate transactions this is not the most popular case.

Tax on imputed income

On this moment is voluntary in nature, and the entrepreneur has the right to independently choose this mode or use another. This regime provides for the payment of a single tax on imputed income, the amount of which is determined according to a special formula. Individual entrepreneurs use the proposed system. The calculation is based on the following values:

The basic profitability is established by order of the authorities.
Coefficients reflecting the scope of the individual entrepreneur’s activity (seasonality, working hours, other specifics).
Tax rate.

Initially, small businesses are skeptical about the proposed taxation system, but after reviewing the proposed option, they decided that it was acceptable. With its help, it is possible to calculate in advance the amount of deductions that will not be a serious loss for working business models. At the initial stage of business, if financial flows are weak, it should not be used.

Patent system

Offers the purchase of a patent for the proposed type of activity. This is a tax payment. Not indefinite, patent life is limited, you need to buy again. The cost is set by the subjects of the Federation, since they make decisions in the regions about the types of activities in the presence of a patent.

Simplified system

Taxation among individual entrepreneurs is implemented in two ways:

from total income;
income and deduction of expenses from it (income tax).

Accordingly, a small business representative needs to pay 6% in the first case and 15% in the second. The list of expenses includes those specified in the Tax Code of the Russian Federation; they must be related exclusively to business activities.

This system does not impose a serious financial burden on small businesses and is practiced more often than others. Suitable for initial stages conducting business.

What to choose

The choice of a suitable system depends on the specifics of the businessman and the trends of the chosen market niche. For example, federal companies and foreign enterprises prefer to work with individual entrepreneurs who pay VAT. Otherwise, the commercial proposal will not even be considered, since such an approach can lead to unpleasant consequences. In this case, the general taxation regime (GTR) is applied.

Pay government contributions. Some business models fall under several variations. In this case, it is necessary to calculate each option. For an objective assessment, pessimistic scenarios should be studied and the appropriate one should be selected.

Other entrepreneur taxes

In addition to these deductions, individual entrepreneurs must make other payments that are mandatory for citizens of the Russian Federation. It is necessary to take into account such deductions before starting your own business.

Pension contributions

Payments are required once a year. The rate is fixed and does not affect the chosen tax payment system. This is a mandatory payment and does not depend on the specifics, number of employees, turnover, etc.

Property tax

An individual entrepreneur as a citizen is obliged to make deductions according to property tax: transport, real estate, other property. It is allowed to make payments as an owner (citizen) or as an individual entrepreneur if the property is used for business purposes. The first option is most often used. When using OSN, you must make payments as an entrepreneur, but this rarely happens. Transport tax paid similarly to other civil contributions.

Income tax

Entrepreneur does not pay this fee when using special mode. The law states that entrepreneurship is the main type of income-generating activity, therefore it is unacceptable to collect additional personal income tax, as this will be considered a double tax. This does not apply to enterprises operating under the OSN.

Taxes for employees

When using hired workers, the individual entrepreneur performs the duties of an agent. By law, you are required to make income tax deductions to the budget from payments (except for social benefits). Despite the exemption of the individual entrepreneur himself from personal income tax, he is obliged to pay for the employees. In addition, transfers to the Pension Fund and other funds are mandatory. Contributions must be transferred monthly and the amount depends on the employee’s income. This is the difference between making your own contributions once a year at a fixed rate.

Specific types of taxes

For example, the use of natural resources, water resources. To sell excisable products, you must pay excise taxes. Paying taxes is a predictable and calculated expense item that should be included in the business plan at the preparation stage. Existing entrepreneurs must closely monitor possible changes, transfer money to the budget on time and monitor reporting documentation.