Now it remains to calculate the advance payments:

[Apuroos2177]

200,000 * 6% = 12,000. From here, the entrepreneur subtracts 11,460.5 rubles. It turns out that thanks to insurance premiums in the first quarter, she will pay 539.5 rubles.

380,800 * 6% = 22,848. From this amount, Elena “throws out” the advance payment for the first quarter and insurance premiums for the half-year: 22,848 - 539.5 - 22,921 = -612.5 rubles. It turns out that the luxembourg mobile number for whatsapp businesswoman paid more into the budget based on the results of two quarters. Now she will not contribute anything and will leave the overpayment for the next quarter.

694,800 * 6% = 41,688 rubles. Elena repeats the actions of the previous stage: 41,688 – 34,381.5 – 539.5 = 6,767.5 rubles. From here we subtract the overpayment from the second quarter - 612.5. The entrepreneur will pay only 6,155 rubles for nine months.
The annual payment is transferred to the Unified Tax System before April 28. All "advances" and insurance premiums will be counted: 960,854 * 6% = 57,651.24. Now the businesswoman subtracts what she paid earlier: 57,651.25 - 45,842 - 539.5 - 6,155 = 5,114.74.
This is how much Elena will pay before April 28. The entrepreneur will transfer additional insurance premiums - 6,608.54 rubles - before July 1.

Only entrepreneurs without employees can reduce their taxes so much.

This calculation scheme will not work for businessmen working under the simplified tax system "Income minus expenses". To make it clearer, we will use Elena's data, but add a column with expenses. We will include funds allocated for insurance in it.