When to pay pension contributions for individual entrepreneurs? Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s
Any individual entrepreneur has two types of payments for insurance premiums - for himself (from his income) and for employees (from income paid to employees).
Insurance premiums An individual entrepreneur for himself in 2017 means payments for pension and health insurance (an individual entrepreneur has no expenses for social insurance). In other words, this is fixed payments for individual entrepreneurs, since they are calculated taking into account the annual income that the entrepreneur received and the minimum wage as of January 1 of the year.
Insurance premiums for 2017 are calculated from the minimum wage as of January 1, 2017 - 7,500 rubles. Such contributions must be transferred to the Federal Tax Service.
Maximum - 187,200 rubles.
Fixed payment for individual entrepreneurs to the Pension Fund in 2017
Fixed contributions for individual entrepreneurs to the Pension Fund in 2017 (here we mean pension contributions, which are now transferred to the tax office), as can be seen from the table, are calculated from income within 300 thousand rubles, and in addition it is necessary to calculate and pay 1% of the income that exceeds 300 thousand rubles.
Fixed contributions to the Pension Fund for individual entrepreneurs for 2017 (for pension insurance) with income within 300 thousand rubles:
7,500 x 12 x 26% = 23,400 rub.
Fixed payment for individual entrepreneurs to the Pension Fund of the Russian Federation with an income of more than 300 thousand:
RUB 23,400 + (annual income – 300 thousand) x 1%
But no more than 187,200 rubles. = (8 x 7500) x (12 x 26%)
With any income of an individual entrepreneur, he should not pay more than 187,200 rubles for pension insurance. According to Article 430 of the Tax Code of the Russian Federation, the contribution to pension insurance cannot be more than the product of eight times the minimum wage (60 thousand rubles in 2017) at the beginning of the year and the Pension Fund tariff, increased 12 times (3.12%):
Maximum amount IP pension contributions = 8 x minimum wage x 26% x 12
Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).
Thus, it is necessary to highlight fixed payment IP 2017, the same for entrepreneurs, and an additional amount of contributions, which depends on the profitability of the business.
Individual entrepreneurs’ contributions for themselves in 2017 for health insurance
Another fixed payment for individual entrepreneurs in 2017 is medical contributions. They are calculated only on the basis of the minimum wage as of January 1 and the established rate (in 2017 - 5.1%).
Individual entrepreneurs’ contributions for themselves in 2017 for health insurance= 4590 rub. (RUB 7,500 × 12 × 5.1%).
Since 2017, you can also offset overpayments on contributions to future payments, fines and penalties on the same contributions. Their deduction for taxes is prohibited. If contributions were overpaid before 2017, a refund application must be submitted to the fund. In addition, according to the law, the fund returns the overpayment only if the company has no debt for periods before 2017 (Article 21 Federal Law dated July 3, 2016 No. 250-FZ).
By the way, payments for employees do not exempt individual entrepreneurs from fixed contributions for themselves. Lack of income will not liberate you either. If an entrepreneur does not conduct business, he is still required to pay.
If the individual entrepreneur is not registered from the beginning of the year or is closed during the year, then payments must be calculated in accordance with the number of months worked.
The amount of pension and medical insurance contributions for non- full months IP activities in 2017 are calculated using the formula:
Insurance premiums for individual entrepreneurs for themselves less than a month = minimum wage at the beginning of the year x tariff / total days in the month x days of doing business this month
Individual entrepreneur contributions for themselves in 2017: simplified system
Since 2017, individual entrepreneurs using the simplified taxation system have the right to reduce the simplified tax system on contributions paid on income over 300 thousand rubles. Now contributions from income over 300 thousand are fixed. Previously, it was believed that such payments were not fixed (letter of the Ministry of Labor dated December 16, 2015 No. 17-3/B-616), so disputes arose whether it was possible to reduce the tax on them at a rate of 1% (subclause 1, clause 1, article 430 The Tax Code of the Russian Federation was introduced by Federal Law dated July 3, 2016 No. 243-FZ).
Now an entrepreneur on a simplified system with the object “income” has the right to reduce the tax (as well as advances) on contributions for himself in a fixed amount (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). That is, if an individual entrepreneur transferred contributions for himself in 2017, then he has the right to reduce the tax for the same period.
The company has the right to reduce the advance payment under the simplified tax system by contributions and benefits that it paid during the quarter. But provided that the company has already accrued these payments. Overpayment of contributions does not reduce tax.
Fixed payment for individual entrepreneurs 2017: calculation example
Period of reference entrepreneurial activity in February 2017 - from February 17 to 28 (12 days out of 28 days) The amount of contributions for the month will be: pension - 835.71 rubles. (7500 rub. × 26% / 28 days × 12 days), medical - 163.93 rub. (RUB 7,500 × 5.1% / 28 days × 12 days).
The period of business activity in November 2017 is from November 1 to November 13 (13 days out of 30 days). The amount of contributions for November 2017 will be: pension contributions - 845 rubles. (7500 rubles × 26% / 30 days × 13 days), medical contributions - 165.75 rubles. (RUB 7,500 × 5.1% / 30 days × 13 days).
From March to October 2017 inclusive (for 8 full months), the amount of contributions will be: pension - 15,600 rubles. (RUB 7,500 × 26% × 8 months), medical — RUB 3,060. (RUB 7,500 × 5.1% × 8 months).
Total fixed insurance premiums of individual entrepreneurs for themselves in 2017 will be:
pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).
In 2017, income amounted to RUB 1,100,000. The excess amount was 800,000 rubles. (RUB 1,100,000 – RUB 300,000). The amount of pension contributions from income over 300,000 rubles. — 8000 rub. (RUB 800,000 × 1%).
The total amount of pension contributions in 2017 is 25,280.71 rubles. = 17,280.71 rub. + 8000 rub.
IP contributions for yourself 2017: when and where to pay
The deadlines for paying insurance premiums for individual entrepreneurs for themselves in 2017 did not change.
Businessmen are required to transfer fixed payments for themselves based on the minimum wage for 2016 no later than January 9, 2017 (postponement from Saturday December 31). Contributions from income over 300 thousand rubles - no later than April 3, 2017 (April 1 - Saturday).
Individual entrepreneurs’ contributions for themselves for 2017 must be transferred no later than January 9, 2018 (transferred to December 31, 2017). For contributions from income exceeding 300,000 rubles, the payment deadlines are different. Additional fixed contributions in excess of this amount must be paid no later than April 2, 2018 (postponement from April 1).
Insurance premiums of individual entrepreneurs for themselves in 2017: details
Every individual entrepreneur, regardless of whether he conducts real business, is obliged to pay payments for his insurance. In 2017, individual entrepreneurs’ contributions for themselves must be paid not to the Pension Fund, as usual, but to the tax office, where the entrepreneur is registered. Why? Read about this in our article.
New procedure for administering insurance premiums
Starting this year, control over the calculation, collection and payment of insurance premiums has been transferred to the Federal Tax Service. Until 2010, the Federal Tax Service was already collecting the unified social tax (UST), a payment similar to insurance contributions. In 2017, individual entrepreneurs no longer pay insurance premiums to the Pension Fund for themselves. New concepts have been introduced instead.
New names of “insurance premiums”:
- For compulsory pension insurance (OPI);
- For compulsory health insurance (CHI);
Why did the funds (PFR, FSS and MHIF) stop collecting insurance premiums for individual entrepreneurs? The reason is the low collection rate of these payments. The worst thing is for policyholders to pay contributions to the Pension Fund; as a result, their debt has exceeded 200 billion rubles.
The FSS of the Russian Federation (social insurance) was left only with the collection of amounts for injuries and occupational diseases of workers. For individual entrepreneurs without employees, there is no need to pay or report to social security. If a woman entrepreneur wants to receive maternity benefits, then, as before, contributions to such insurance are voluntary. In this case, you need to contact not the FSS, but also your tax office.
The new procedure for paying insurance premiums in 2017 is enshrined in the Tax Code of the Russian Federation, where a special chapter 34 has been added. In fact, for individual entrepreneurs without employees, nothing has changed, except for the body collecting payments: the same calculation formula and the same deadlines for paying insurance premiums to the budget .
How much should an individual entrepreneur pay for himself in 2017?
The amount of insurance premiums in 2017 depends on the established amount of the minimum wage, therefore, compared to last year, it has increased, but not very significantly.
Individual entrepreneurs’ insurance premiums for themselves in 2017, as before, are divided into two parts:
- consist of two amounts: 23,400 rubles for compulsory pension insurance and 4,590 rubles for compulsory medical insurance;
- Additional contribution to pension insurance: 1% of the amount of income exceeding 300,000 rubles.
Total, in 2017, the fixed payment for individual entrepreneurs’ contributions for themselves is 27,990 rubles. This amount must be paid in any case: whether you were operating or not, whether you made a profit or whether you are operating at a loss. Neither a pension nor parallel work will exempt you from paying insurance premiums in 2017. employment contract.
A grace period for temporary exemption from payment can only be:
- Leave to care for a child up to one and a half years old, a disabled person, an elderly person;
- Military service upon conscription;
- Staying abroad with a spouse who is a diplomat or a military serviceman under contract.
A recently passed law determined, but the situation with the payment of taxes and contributions for this category of citizens remained ambiguous. The Federal Tax Service claims that the self-employed population has not paid taxes and contributions for 2 years, while the Pension Fund says the opposite.
Fixed insurance premiums for individual entrepreneurs for themselves in 2017 in the amount of 27,990 rubles are paid in any case, but if your income for the year exceeded 300,000 rubles, then you must also pay an additional contribution in the amount of 1% of the amount exceeding this limit.
The entrepreneur’s income on UTII amounted to 680,200 rubles. Let's calculate what insurance premiums an individual entrepreneur will have to pay in 2017.
- We calculate the amount of excess income: 680,200 – 300,000 = 380,200 rubles. The additional payment for pension insurance will be 1% of this amount, i.e. 3,802 rubles. Let's add fixed insurance premiums for individual entrepreneurs in 2017 (27,990 rubles) and we get that our entrepreneur must pay only 31,792 rubles.
- The upper limit of 1% of the amount of income exceeding 300,000 rubles is set at 163,800 rubles. That is, the maximum amount of insurance premiums an entrepreneur will make for himself will be: a fixed amount of 27,990 rubles plus maximum size additional 1% contribution 163,800 rubles – total 191,790 rubles.
- This amount of contributions will correspond to the entrepreneur’s annual income of 16.68 million rubles. Further, income growth will not affect the amount of payments for compulsory insurance.
How to determine the income of an individual entrepreneur to calculate an additional payment for insurance
There have been some changes in determining the amount of income to pay the additional 1%. True, they affected only those entrepreneurs who work for common system taxation (OSNO).
1. At the end of 2016, the Constitutional Court declared it illegal to calculate an additional pension payment without taking into account the entrepreneurial expenses of an individual entrepreneur for OSNO. As a result, Article 430 of the Tax Code of the Russian Federation states in relation to such entrepreneurs that the basis for calculation should take into account income minus professional deductions, i.e. proven expenses.
However, for a similar situation with the simplified tax system Income minus expenses, the calculation procedure remains the same - all income received is taken into account, but expenses cannot be deducted. This, of course, is unfair for entrepreneurs in different regimes.
2. In February 2017, the Arbitration Court of the Volga-Vyatka District decided that the conclusion made by the Constitutional Court regarding entrepreneurs on the OSNO should also apply to the simplified tax system Income minus expenses regime. The court rejected the Pension Fund's similar claim to recover from the entrepreneur 1% of all income received without taking into account expenses.
Perhaps, the Tax Code will soon be amended accordingly, and individual entrepreneurs using the simplified tax system Income minus expenses will begin to calculate contributions only from the difference, and not from all income. In the meantime, income for this is determined as follows (Article 430 of the Tax Code of the Russian Federation).
If an entrepreneur works for different systems taxation, then the calculation sums up the revenue from all types of activities.
How to prepare a payment slip
Previously, you could download a receipt form for payment of insurance contributions to the Pension Fund on the Pension Fund website itself. But, as we have already said, the tax office collects pension contributions from individual entrepreneurs in 2017. Where to pay insurance premiums and where to prepare a payment document for payment?
Details for paying insurance premiums to the Federal Tax Service at the place of registration of an individual entrepreneur can be found at the tax office itself. Each of them has its own bulletin boards, which indicate how to pay fees for individual entrepreneurs.
But there is another option - use the service for preparing payment documents on the Federal Tax Service website. Many businessmen are already familiar with this program, which helps prepare receipts and instructions for paying taxes. Now you can submit documents for individual entrepreneur insurance premiums 2017 here.
In this case, the details for paying insurance premiums will be filled in automatically; just follow the prompts in the form to fill it out. The main thing is to choose your inspection correctly and indicate the correct BCC.
You can pay insurance premiums for individual entrepreneurs in 2017 for yourself through the Federal Tax Service.
In 2017, a fixed payment and an additional 1% are paid on new BCCs (budget classification codes:
- 182 1 02 02140 06 1200 160 – 1% for income over 300,000 rubles received in 2016 (payment due no later than April 1, 2017);
- 182 1 02 02140 06 1110 160 – compulsory pension insurance for yourself;
- 182 1 02 02103 08 1013 160 – compulsory medical insurance for yourself;
Let's summarize:
- In 2017, individual entrepreneurs no longer pay insurance premiums to the Pension Fund for themselves. Payments for compulsory pension and health insurance must go to the tax office where the entrepreneur is registered.
- The minimum fixed amount of insurance premiums for individual entrepreneurs for themselves in 2017 is 27,990 rubles. If you are not registered as an entrepreneur for the entire calendar year, then this amount is recalculated taking into account the months and days when you had this status.
- The deadlines for paying insurance premiums have not changed - no later than December 31 of the current year for a fixed contribution and no later than April 1, 2018 for paying an additional contribution (1% of income over 300,000 rubles).
- Reporting on contributions is submitted to the tax office only by those individual entrepreneurs who have employees hired under employment or civil law contracts. In 2017, individual entrepreneurs without employees also do not need to report to the Pension Fund, but entrepreneurs-employers must, in addition to the quarterly calculation of contributions to the Federal Tax Service, submit the SZV-M form to the Pension Fund every month.
From this article you will learn in an accessible form about the amount of contributions to funds for individual entrepreneurs for yourself in 2019 and earlier, you will be able to independently calculate the amount of the contribution, incl. and for less than a year. Familiarize yourself with the cases when individual entrepreneurs may not pay insurance premiums, the deadlines for paying premiums, how to find out the details, generate a receipt and pay the insurance premiums yourself.
The fixed amount of contributions to funds for individual entrepreneurs for themselves in 2017 is 27,990 rubles. (FFOMS: 4,590 rubles + Pension Fund: 23,400 rubles) + 1% in the Pension Fund of the Russian Federation on the amount of income for the year exceeding 300,000 rubles. Read more about this below...
Payment of insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund
Every individual entrepreneur, regardless of whether he has employees or not, must pay fixed insurance contributions for himself to two extra-budgetary funds - the Pension Fund of the Russian Federation (PFR) and the Federal Compulsory Fund. health insurance(FFOMS). The total amount of fixed contributions to the funds is paid once a year no later than December 31 (Part 2 of Article 16 of Federal Law No. 212-FZ). Moreover, you can pay it either at a time or in parts, the main thing is that the entire amount of contributions is paid by December 31 of the current calendar year. In case of non-payment or incomplete payment of insurance premiums on time, penalties will be charged.
Formula for calculating insurance premiums
The formula for calculating contributions is defined by Article 14 of Federal Law No. 212-FZ and is as follows:
Contribution amount = minimum wage * TARIFF * number of months
Where is the minimum wage? minimum size wages established by federal law at the beginning financial year, for which insurance premiums are paid, TARIFF - the tariff of the insurance contribution to the Pension Fund of the Russian Federation or the Federal Compulsory Medical Insurance Fund, established by Article 12 of Federal Law No. 212-FZ.
An example of calculating the contribution to the Pension Fund for 2019
7,500 rub. * 26% * 12 = 23,400 rub.
Minimum wage by year
For 2017, the minimum wage is 7,500 rubles.
For 2016, the minimum wage was 6,204 rubles.
For 2015, the minimum wage was 5,965 rubles.
For 2014, the minimum wage was 5,554 rubles.
For 2013, the minimum wage was 5,205 rubles.
For 2012, the minimum wage was 4,611 rubles.
Insurance premium rates 2019
Insurance premiums for individual entrepreneurs 2017
The President signed a law that transfers insurance premiums to the control of tax authorities. From January 1, 2017, you will have to pay contributions for individual entrepreneurs not to the Pension Fund and Social Insurance Fund, as before, but to the tax office at the place of registration.
The amount of contributions to the funds in 2017 is 27,990 rubles, of which:
The amount of insurance contributions to the Federal Compulsory Medical Insurance Fund in 2017 = 4,590 rubles.
The amount of insurance contributions to the Pension Fund in 2017 = 23,400 rubles.
If the income of an individual entrepreneur exceeds 300,000 rubles. for 2017, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the Pension Fund with an income of 1,000,000 for 2017:
(1,000,000 - 300,000) * 1% = 7,000 rub.
Insurance premiums for individual entrepreneurs 2016
The amount of contributions to the funds in 2016 is 23,153.33 rubles, of which:
The amount of insurance contributions to the FFOMS in 2016 = RUB 3,796.85.
The amount of insurance contributions to the Pension Fund in 2016 = 19,356.48 rubles.
If the income of an individual entrepreneur exceeds 300,000 rubles. for 2016, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the Pension Fund with an income of 500,000 for 2016:
This payment to the Pension Fund must be made no later than April 1, 2017. The total payment to the Pension Fund for 2016 is limited to the amount of 158,648.69 rubles, which is calculated based on 8 times the minimum wage based on Article 14 of Federal Law No. 212-FZ.
Insurance premiums for individual entrepreneurs 2015
The amount of contributions to the funds in 2015 is 22,261.38 rubles, of which:
The amount of insurance contributions to the Federal Compulsory Medical Insurance Fund in 2015 = 3,650.58 rubles.
The amount of insurance contributions to the Pension Fund in 2015 = 18,610.80 rubles.
If the income of an individual entrepreneur exceeds 300,000 rubles. for 2015, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the Pension Fund with an income of 500,000 for 2015:
(500,000 - 300,000) * 1% = 2,000 rub.
This payment to the Pension Fund must be made no later than April 1, 2016. The total payment to the Pension Fund for 2015 is limited to the amount of 148,886.40 rubles, which is calculated based on 8 times the minimum wage based on Article 14 of Federal Law No. 212-FZ.
Insurance premiums for individual entrepreneurs 2014
The amount of insurance premiums for individual entrepreneurs in 2014 is 20,727.53 rubles, of which:
The amount of insurance contributions to the FFOMS in 2014 = RUB 3,399.05.
The amount of insurance contributions to the Pension Fund in 2014 = 17,328.48 rubles.
If the income of an individual entrepreneur exceeds 300,000 rubles. for 2014, the contribution to the Pension Fund increases by an additional 1% of the excess amount. The total payment to the Pension Fund for 2014 is limited to the amount of 138,627.84 rubles, which is calculated based on 8 times the minimum wage based on Article 14 of Federal Law No. 212-FZ.
Insurance premiums for individual entrepreneurs 2013
The amount of insurance premiums for individual entrepreneurs in 2013 is 35,664.66 rubles, of which:
The amount of insurance contributions to the Federal Compulsory Medical Insurance Fund in 2013 = 3,185.46 rubles.
The amount of insurance contributions to the Pension Fund in 2013 = 32,479.20 rubles.
Insurance premiums for individual entrepreneurs 2012
The amount of insurance premiums for individual entrepreneurs in 2012 is 17,208.25 rubles, of which:
The amount of insurance contributions to the Federal Compulsory Medical Insurance Fund in 2013 = 2,821.93 rubles.
The amount of insurance contributions to the Pension Fund in 2013 = 14,386.32 rubles.
Calculation of contributions to individual entrepreneur funds for an incomplete year
If you registered as an individual entrepreneur, for example, in mid-2015, then the amount of contributions is calculated for less than a full year. It is important to calculate this amount accurately, down to the penny, so that there is no arrears. To determine how much of the fixed payment must be paid before the end of the current year, calculate the contributions for the days of the month in which registration occurred, and then the contributions for the full months remaining until the end of the year and sum them up.
Formula for calculating the contribution for an incomplete month:
Contribution amount = minimum wage * TARIFF / number of days in a month * number of working days
An example of calculating the contribution to the Pension Fund for 6 months and 12 days:
Partial month: 5,965 rub. * 26% / 31 * 12 = 600.35 rub.
Full months: RUB 5,965. * 26% * 6 months. = 9,305.4 rub.
Total: 600.35 rub. + 9,305.4 rub. = 9,905.75 rub.
Attention!
Individual entrepreneurs must calculate their insurance premiums starting from the day following the day state registration. The day of state registration itself is not required to be included in the calculation (Part 2, Article 4 of Federal Law No. 212-FZ).
If an individual entrepreneur is deregistered before the end of the year, then the number calendar days work must be taken taking into account the day on which the termination of business activity was registered (Part 4.1, Article 14 of Federal Law No. 212-FZ).
To avoid errors in calculations, use a free online calculator for calculating individual entrepreneur insurance premiums. Responsibility for non-payment of old contributions to funds
Since 2010, the territorial bodies of the Pension Fund have received the right to forcibly collect arrears of insurance premiums, as well as fines and penalties. In particular, the right to send instructions to debtor banks to write off the amount of debt without acceptance (arrears on contributions, penalties and fines) from the accounts of defaulters.
Penalties for late payment of contributions are calculated for each day of delay based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation. Penalties are accrued for each day of delay up to and including the day of payment (collection).
Cases when individual entrepreneurs may not pay insurance premiums
Cases when entrepreneurs do not pay insurance premiums for personal insurance are given in Part 6 of Article 14 of Federal Law No. 212-FZ.
Payment of contributions to the Pension Fund and FFOMS for individual entrepreneurs
Now there is no need to look for a receipt form, a sample form and details for paying insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund. The Pension Fund service for generating payment documents will help you in generating a receipt for payment of insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund. This service also allows you to generate a receipt for payment of insurance premiums, penalties and fines for previous periods. We print and pay the receipt without commission at any bank, we save the paid receipt. There is no fee for paying insurance premiums (Part 3, Article 24 of Federal Law No. 212-FZ).
In order to find out the details for paying insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund, use the Pension Fund service for generating payment documents. Below is step by step instructions for generating a receipt for payment of insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund through the Pension Fund service for generating payment documents, where you can obtain details for paying insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund in your region.
How to print a receipt for payment of insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund step-by-step instructions 2019
2. We note that we are the insurer and choose our subject of the Russian Federation;
3. We choose payment of insurance premiums as payment;
4. Because We are not an employer, so we choose individual entrepreneurs as payers who do not make payments and other remuneration to individuals;
5. Type of payment – payments in 2017, where we select the fund to which we will make the payment (PFR or FFOMS);
7. Below we are asked to fill in the necessary fields to generate a receipt, where you need to indicate OKTMO (), full name, address, registration number to the Pension Fund and the amount of payment;
8. After this, we can immediately print the receipt and also save it on our computer as PDF file by clicking on the corresponding button;
9. We print and pay the receipt without commission at any bank; an example of the generated receipt is presented below.
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Article views Using this calculator, you can quickly calculate the amount of contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements of 2018. The service will help you generate the correct payment slip for contributions with up-to-date details.
Calculate individual entrepreneur contributions and make a payment
Insurance premiums for individual entrepreneurs in 2018
- The procedure for determining the amount of a fixed insurance contribution of individual entrepreneurs to the pension fund (entrepreneur’s contribution “for himself”) has been updated. Previously, the amount of the fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution to the Pension Fund is fixed in the Tax Code of the Russian Federation and is: for 2018 - 26,545 rubles, for 2019 - 29,354 rubles, for 2020 - 32,448 rubles.
- The income of an individual entrepreneur can exceed 300,000 rubles. per year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed for 2018 - 212,360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
- Last day for paying contributions to the Pension Fund on income of individual entrepreneurs exceeding 300,000 rubles. moved from April 1 to July 1 of the year following the reporting year.
- Individual entrepreneurs' contributions to the FFOMS are also “decoupled” from the minimum wage. The amount of the compulsory medical insurance contribution in a fixed amount is now prescribed in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.
*Article 2 of Federal Law dated November 27, 2017 N 335-FZ.
The procedure for paying contributions to the Pension Fund in 2018
- Until December 31, 2018, a fixed payment in the amount of 5,840 rubles is paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated and not paid;
- Until December 31, 2018, a fixed portion of contributions is paid to the Pension Fund. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. The amount of the fixed part of contributions to the pension fund for 2018 is 26,545 rubles;
- no later than July 1, 2019, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).
An example of calculating insurance premiums for individual entrepreneurs for themselves 2018
The income of an individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.
The fixed part of individual entrepreneurs' contributions to pension insurance for 2018 is set in the amount of 26,545 rubles. The entrepreneur must pay this amount by December 31, 2018.
The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the Pension Fund no later than July 1, 2019.
Total amount of insurance contributions for pension insurance: RUB 26,545. + 21,000 rub. = 44,400 rub.
For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the Federal Compulsory Medical Insurance Fund in the amount of 5,840 rubles. until December 31, 2018.
*To calculate insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.
The amount of fixed contributions of individual entrepreneurs for 2018
|
Contribution |
KBK for 2018 |
In 1 month |
For a year |
| Pension Fund (insurance part) |
182 1 02 02140 06 1110 160 |
||
| FFOMS |
182 1 02 02103 08 1013 160 |
||
*When paying monthly, the remaining kopecks are paid in last month year.
If the individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated as:
- the amount of contributions for fully worked months (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12 x Number of months);
- the amount of contributions for an incompletely worked month (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month).
Those. if the entrepreneur was registered on February 12, 2018, the amount of insurance premiums for 2018:
- to the Pension Fund of Russia will be 23,463.88 rubles. (26,545: 12 x 10 months + 26,545: 12: 28 days x 17 days);
- in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 32,385 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount*.
The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum amount of contributions to the Pension Fund is 212,360 rubles. (26,545 x 8)
Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles. must be transferred to the budget no later than July 1 of the year following the expired billing period.
KBK for payment of a contribution on income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 for contribution from income for 2017-2018. and later periods;
- 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.
Income calculation
| Tax regime | Income | Where do we get it from? |
| Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@" | ||
| simplified taxation system (6% or 15%)* | Income subject to the Single Tax. Calculated in accordance with Art. 346.15 Tax Code of the Russian Federation | |
| Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 Tax Code of the Russian Federation | |
| UTII | Imputed income. Calculated in accordance with Art. 346.29 Tax Code of the Russian Federation | Section 2 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added together |
| Unified agricultural tax | Income subject to Unified Agricultural Tax. Calculated in accordance with paragraph 1 of Art. 346.5 Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
* For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
In the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2017
Since 2017, tax officials, rather than Pension Fund employees, began checking the timeliness and completeness of payment of fixed contributions. In this regard, all rules on such contributions have been moved from the Federal Law on Insurance Contributions dated July 24, 2009 No. 212-FZ to the new Chapter 34 of the Tax Code of the Russian Federation.
At the same time, for the bulk of contribution payers, little has changed. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments will remain the same. There is no need to submit calculations for fixed contributions to the tax office. As before, individual entrepreneurs do not pay contributions for “injuries”, as well as contributions in case of temporary disability and in connection with maternity.
What changes in insurance premiums have affected individual entrepreneurs for themselves since 2017?
- From 01/01/2017, these fixed contributions are paid according to the new BCC, since the administrator of these payments will change.
Note: Which BCCs are in effect in 2017, see the BCC Directory for 2017. - The rule* according to which pension fund employees, in case of failure to provide income information to the Federal Tax Service, could accrue contributions to the entrepreneur in the maximum amount, has been canceled.
Let us remind you that earlier those individual entrepreneurs who did not submit information about income for 2015 to the tax office received RUB 22,261.38 instead of 22,261.38 rubles. for 2015, Pension Fund employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), maximum individual entrepreneur contributions will not be accrued, since, as a rule, the rule on their accrual has been abolished since January 1, 2017.
The procedure for calculating contributions to the Pension Fund in 2017
- before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);
In 2017, only fixed payments are paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated or paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
To calculate insurance premiums for the entire 2017, you need the minimum wage established on January 1 of the reporting year - 7,500 rubles.
An example of calculating insurance premiums for individual entrepreneurs for themselves 2017
The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.
The fixed portion of contributions to pension insurance for individual entrepreneurs is equal to RUB 23,400.00.
The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles.
Total amount of insurance contributions for pension insurance: RUB 23,400. + 21,000 rub. = 44,400 rub.
For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment of 4,590 rubles.
Fixed contributions for 2017
* Calculations are based on the minimum wage for 2017 - 7,500 rubles.
| Contribution | Rate | KBK for 2017 | In 1 month | For a year |
|---|---|---|---|---|
| Pension Fund (insurance part) | 26% | 182 1 02 02140 06 1110 160 | 1950,00 | 23400,00 |
| FFOMS | 5,1% | 182 1 02 02103 08 1013 160 | 382,50 | 4590,00 |
| Total: | 2332,50 | 27990,00 | ||
Calculation of contributions for an incomplete reporting period
Those. if the entrepreneur was registered on February 10, 2017, the amount of insurance premiums for 2017:
- to the Pension Fund of Russia will be 20,823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
- in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).
Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that last days banks may not have time to transfer payments.
Calculation of contributions for incomes over 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount*.
The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2017, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
Income calculation
| Tax regime | Income | Where do we get it from? |
|---|---|---|
| OSNO (income from business activities) | Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@.” | Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B |
| Result of column 4 of the Income and Expense Book | ||
| Patent system | Income from which the cost of the patent is calculated | |
| UTII | ||
| Unified agricultural tax | Result of column 4 of the Income and Expense Book |
If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.
Payment deadline:
Attention entrepreneurs! From 2017, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:
- 182 1 02 02140 06 1110 160 for contributions from income for 2017 and later periods;
- 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.
Insurance premiums individual entrepreneurs in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2016
Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2016
Since 2016, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.
The procedure for calculating contributions to the Pension Fund in 2016:
- The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
In 2016, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
The minimum wage at the beginning of 2016 was 6,204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015). And since in order to calculate insurance premiums for the entire 2016, the minimum wage established on January 1 of the reporting year is needed (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ). The increase in the minimum wage from July 1 to 7,500 rubles did not in any way affect the annual amount of insurance premiums for individual entrepreneurs.
Fixed contributions for 2016
| Contribution | Rate | KBK for 2016 | In 1 month | For a year |
|---|---|---|---|---|
| Pension Fund (insurance part) | 26% | 392 1 02 02140 06 1100 160 | 1613,04 | 19356,48 |
| FFOMS | 5,1% | 392 1 02 02103 08 1011 160 | 316,40* | 3796,85 |
| Total: | 1929,44 | 23153,33 | ||
*Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.
Attention entrepreneurs!
When paying contributions in 2017 for the expired period of 2016, the following BCCs apply:| Insurance contributions for pension insurance of individual entrepreneurs for themselves in a fixed amount | Contributions | 182 1 02 02140 06 1100 160 |
| Penalty | 182 1 02 02140 06 2100 160 | |
| Interest | 182 1 02 02140 06 2200 160 | |
| Fine | 182 1 02 02140 06 3000 160 | |
| Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the payer’s income in excess of 300 thousand rubles) | Contributions | 182 1 02 02140 06 1200 160 |
| Penalty | 182 1 02 02140 06 2100 160 | |
| Interest | 182 1 02 02140 06 2200 160 | |
| Fine | 182 1 02 02140 06 3000 160 | |
| Insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the budget of the Federal Compulsory Health Insurance Fund, received from payers | Contributions | 182 1 02 02103 08 1011 160 |
| Penalty | 182 1 02 02103 08 2011 160 | |
| Fine | 182 1 02 02103 08 3011 160 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance contributions for the year to the Pension Fund will be 17,131.60 rubles. (6204 x 26% x 10 months + (6204: 29 x 18) x 26%); in FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months + (6204: 29 x 18) x 5.1%).
Deadline for payment of fixed payments
Calculation of contributions for incomes over 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of November 28, 2015 No. 347-FZ.
The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the Pension Fund is 154,851.84 rubles.(6204 x 8 x 26% x 12)
Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating income for the purposes of insurance premiums. Entrepreneurs on OSNO (13%) when calculating insurance premiums 1% of the amount over 300 thousand rubles. can reduce income by the amount of expenses incurred (Resolution of the Constitutional Court No. 27-P of November 30, 2016)
Income calculation
| Tax regime | Income | Where do we get it from? |
|---|---|---|
| OSNO (income from business activities) | ||
| The simplified tax system, regardless of the chosen taxation option (6% or 15%) | Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
| Patent system | Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of the patent is calculated |
| UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together |
| Unified agricultural tax | Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.
Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Attention entrepreneurs! Since 2016, KBC to pay a contribution on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance contributions to the Pension Fund will be:
fixed part RUB 19,356.48
+
Total: 40356.48 rub.
In the FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.
Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2015
Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015
Attention entrepreneurs! Since 2015, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.
The procedure for calculating contributions to the Pension Fund in 2015:
- Until December 31 of the current year, the fixed part of the contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);
In 2015, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).
Fixed contributions for 2015
| Contribution | Rate | KBK for 2015 | In 1 month | For a year |
|---|---|---|---|---|
| Pension Fund (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1550,90 | 18610,80 |
| FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 304,22 | 3650,58 |
| Total: | 1855,12 | 22261,38 | ||
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance contributions for the year to the Pension Fund will be 16,450.62 rubles. (5965 x 26% x 10 months + (5965: 28 x 17) x 26%); in FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months + (5965: 28 x 17) x 5.1%).
Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but the Pension Fund of the Russian Federation posts information on its website about the need to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes over 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22,261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.
The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2015 The maximum amount of contributions to the Pension Fund is 148,886.40 rubles.(5965 x 8 x 26% x 12)
expenses are not taken into account.
Income calculation
| Tax regime | Income | Where do we get it from? |
|---|---|---|
| OSNO (income from business activities) | Income subject to personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; clause 3.1. Sheet B |
| simplified tax system regardless of the chosen taxation option (6% or 15%) | Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
| Patent system | Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of the patent is calculated |
| UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together |
| Unified agricultural tax | Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.
Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Example:
fixed part RUB 18,610.80
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.
Total: RUB 39,610.80
In the FFOMS, regardless of the amount of income, we pay a fixed payment of 3,650.58 rubles.
Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2014
Until 2014, insurance contributions to the Pension Fund of individual entrepreneurs were the same for everyone and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions has changed; they will be divided into:
- fixed part (mandatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received). Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- individual part of insurance contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);
Please note that from 2014, the Pension Fund itself will be responsible for dividing the amount of contributions into the insurance and savings parts. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out using a single payment document (Federal Law of December 4, 2013 No. 351-FZ, Art. 22.2.).
In 2014, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOM are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
Fixed contributions for 2014
* Calculations are made based on the minimum wage for 2014 - 5554 rubles.
| Contribution | Rate | KBK for 2014 | In 1 month | For a year |
|---|---|---|---|---|
| Pension Fund (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1444,04 | 17328,48 |
| FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 283,25 | 3399,05 |
| Total: | 1727,29 | 20727,53 | ||
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2014, the amount of insurance contributions for the year to the Pension Fund will be 15,317.14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).
Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid.
Calculation of contributions for incomes over 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20,727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.
The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2014 The maximum amount of contributions to the Pension Fund is 138,627.84 rubles.(5554 x 8 x 26% x 12)
Important! Not for insurance premium payers paying income tax individuals(OSNO); nor for entrepreneurs using the simplified tax system of 15% (income minus expenses) when calculating income for the purposes of insurance premiums expenses are not taken into account.
Income calculation
* clause 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of July 23, 2013 No. 237-FZ
| Tax regime | Income | Where do we get it from? |
|---|---|---|
| OSNO (income from business activities) | Income subject to personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; clause 3.1. Sheet B |
| simplified tax system regardless of the chosen taxation option (6% or 15%) | Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
| Patent system | Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of the patent is calculated |
| UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together |
| Unified agricultural tax | Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation | Result of column 4 of the Income and Expense Book |
If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.
Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2014. The amount of insurance contributions to the Pension Fund will be:
fixed part RUB 17,328.48
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.
Total: RUB 38,328.48
In FFOMS, regardless of the amount of income, we pay a fixed payment of 3399.05 rubles.
Reporting on insurance premiums and penalties for individual entrepreneurs
Since 2012, individual entrepreneurs, notaries and lawyers do not submit reports to the Pension Fund. At the end of the year, an income declaration must be submitted to the tax office in accordance with the chosen taxation regime. If the Federal Tax Service does not have information about the entrepreneur’s income due to his failure to submit reports, the Pension Fund is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.
- Amount of individual entrepreneur contributions for himself in 2019
- Pension insurance contributions
- Medical insurance premiums
- Payment terms
- 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 for contributions can be obtained from 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 1st next 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. per 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 December 31 current year. 1% of the excess of RUB 300,000. - no later than 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 for the 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 no later than 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 account individual entrepreneur."
The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about