Ipipip fixed payment per year. Calculator for calculating insurance premiums SP for yourself
Please choose your tariff.
Please enter your gender.
According to the law, pension savings are not formed for citizens born in 1966 and older.
Enter a different value for your seniority.
Please indicate your year of birth.
Enter a salary higher than the minimum wage in the Russian Federation in 2019 - 11,280 rubles.
In accordance with the data entered by you, your experience is, the number of pension coefficients -. From 2025, the minimum total length of service for receiving an old-age pension is 15 years. The minimum number of earned coefficients for the appointment of a pension is 30. If in the answers to the questions you indicated less than 15 years of experience or the number of coefficients collected does not reach 30, then you will be assigned a social old-age pension: women at 65 years old, men at 70 years old. The old-age social pension today is 5283.84 rubles a month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.
In accordance with the data entered by you, your experience is, the number of pension coefficients -. You do not have enough pension ratios or seniority to qualify for an old-age insurance pension. From 2025, the minimum total length of service for receiving an old-age pension is 15 years. The minimum number of earned coefficients for the appointment of a pension is 30. If in the answers to the questions you indicated less than 15 years of experience or the number of coefficients collected does not reach 30, then you will be assigned a social old-age pension: women at 60 years old, men at 65 years old. The old-age social pension today is 5,034.25 rubles a month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.
If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and as a result you could earn at least 30 pension coefficients.
Please check the form is filled out correctly. The number of years of combining activities as a self-employed citizen and an employee cannot exceed the number of years of minimum length of service specified in each type of activity separately.
If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and as a result you could earn at least 30 pension coefficients.
Sorry, the calculator is not intended to calculate the amount of pensions for current retirees, citizens who are less than 3-5 years old before retirement.
What is the amount of insurance premiums for individual entrepreneurs in 2017? Has the amount payable "for yourself" increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? What are the exact amounts of contributions to be paid? Are there any new KBKs? You will find the answers to these and other questions about the insurance premiums of individual entrepreneurs and the sizes in this article.
Regulatory regulation since 2017
What contributions to pay by individual entrepreneurs for employees and "for themselves" in 2017
In 2017, individual entrepreneurs are obliged to pay insurance premiums on payments and remunerations accrued in favor of individuals in the framework of labor relations and civil law contracts for the performance of work, the provision of services (clause 1 of article 419 of the Tax Code of the Russian Federation).
However, at the same time, in 2017, individual entrepreneurs must transfer insurance premiums "for themselves":
- for pension insurance;
- for medical insurance.
It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums "for themselves" in any case. That is, regardless of whether they are actually conducting business or are simply registered with the status of individual entrepreneurs and are not engaged in business. This follows article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all individual entrepreneurs. In particular, this principle of payment of insurance premiums applies to individual entrepreneurs applying the simplified tax system or UTII (that is, special tax regimes).
There are also insurance premiums for temporary disability and maternity insurance. In 2017, individual entrepreneurs, as a general rule, do not pay them (clause 6 of article 430 of the Tax Code of the Russian Federation). However, these contributions can still be paid on a voluntary basis. This is provided for by Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur could receive an appropriate allowance at the expense of the FSS.
Entrepreneurs do not pay insurance premiums "for injuries" in 2017. The payment of these contributions to individual entrepreneurs is not provided even on a voluntary basis.
What values to consider
- Minimum wage at the beginning of the calendar year. At the beginning of 2017, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6,204 rubles). Cm. " ";
- rates of insurance premiums to the respective fund. For 2017, the tariffs are as follows: in the Pension Fund - 26%, in the FFOMS - 5.1%, the FSS - 2.9%;
- the period for calculating insurance premiums "for yourself" (it can be a whole year, or maybe less).
Pension insurance contributions of individual entrepreneurs in 2017
The amount of fixed pension insurance contributions that an individual entrepreneur must pay "for himself" for the entire 2017 can be determined using the following formula (subparagraph 1 of clause 1 of article 430 of the Tax Code of the Russian Federation):
Now we will calculate the amount of pension insurance contributions that the individual entrepreneur will need to transfer "for himself" in 2017, and also see how much the amount of fixed insurance contributions has increased compared to 2016.
The annual income of an individual entrepreneur for 2017 is less than 300,000 rubles
If the annual income of an individual entrepreneur for 2017 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.
2016 year | 2017 year |
RUB 19 356.48 (RUB 6 204 × 26% × 12 months) | RUB 23,400 (RUB 7,500 × 26% × 12 months). |
The annual income of an individual entrepreneur for 2017 is more than 300,000 rubles
If the annual income of the individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount in the Pension Fund of the Russian Federation, it is required to transfer 1% of the amount of income exceeding the specified amount.
Thus, the maximum amount of pension contributions by individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles - 154,851.84 rubles).
Medical insurance premiums for individual entrepreneurs in 2017
The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of the individual entrepreneur (subparagraph 2 of clause 1 of article 430 of the Tax Code of the Russian Federation). The following formula is used to calculate medical contributions in 2017:
2016 year | 2017 year |
RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months) | RUB 4,590 (RUB 7,500 × 5.1% × 12 months) |
Individual entrepreneurs' contributions for incapacity for work and in connection with maternity in 2017
As we said, this type of contribution is optional. In 2017, their individual entrepreneurs have the right to transfer voluntarily. To calculate the amount of a voluntary contribution for this type of insurance for 2017, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006.
2016 year | 2017 year |
RUB 2,158.99 (RUB 6,204 × 2.9% × 12 months) | RUB 2 610 (RUB 7,500 × 2.9% × 12 months) |
If the IP status is acquired or lost in 2017
In 2017, an individual entrepreneur must pay fixed insurance premiums "for himself" only for the time he was in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was listed in the USRIP in the status of a businessman. However, nevertheless, there are some peculiarities of calculating insurance premiums. Here are examples based on paragraphs 3-5 of article 430 of the Tax Code of the Russian Federation.
Example conditions and days accounting rules
The person received the status of individual entrepreneur on February 16, 2017. However, on November 14, 2017, he was already deregistered in the sole proprietor and he was excluded from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate the mandatory fixed contributions "for yourself" for 2017? Let us explain.
So, the IP status was acquired and lost during 2017. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:
- the number of calendar days in the month of commencement of the activity must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2017, the fixed contributions of individual entrepreneurs must be calculated from February 17, 2017;
- the number of calendar days in the month when the individual entrepreneur lost his status, count up to the day of registration of the termination of activities. Do not include the date of exclusion from the USRIP in the calculation of insurance premiums in 2017 (clause 5 of article 430 of the Tax Code of the Russian Federation). That is, in our example, insurance premiums for November 2017 will be calculated from November 1 to November 13.
Calculation formulas
The size of pension and medical insurance premiums for incomplete months of IP activity in 2017 can be determined using the following formula:
To calculate pension and medical contributions in 2017 for each full month of activity in the status of an individual entrepreneur, use a different formula:
Example of calculating contributions for 2017
So, to begin with, let's calculate insurance premiums for incomplete months of doing business in 2017. In our example, these are February and November. During these days, we need to count the days of the activity.
Month | Amount of contributions |
February | In February 2017, entrepreneurial activity was conducted from the 17th to the 28th (12 calendar days). There are 28 days in February. Therefore, the amount of contributions for February 2017 will be: pension contributions = 835.71 rubles. (7,500 rubles × 26% / 28 days × 12 days); medical contributions = 163, 93 rubles. (7500 RUB × 5.1% / 28 days × 12 days) |
November | In November 2017, entrepreneurial activity was carried out from November 1 to November 13, 2017 (13 calendar days). There are 30 calendar days in total in November. Therefore, the amount of contributions for November 2017 will be: pension contributions = 845 rubles. (7500 RUB × 26% / 30 days × 13 days); medical fees = 165, 75 rubles. (7500 RUB × 5.1% / 30 days × 13 days) |
March - October | For the period from March to October 2017 inclusive (for eight full months), the amount of contributions will be: pension contributions = 15 600 rubles. (RUB 7,500 × 26% × 8 months); medical contributions 3060 rubles. (RUB 7,500 × 5.1% × 8 months); |
Total amount: summing up
Total fixed insurance premiums of individual entrepreneur "for himself" in 2017, which started and ceased operations, will be:
- pension contributions - 17,280.71 rubles. (835.71 rubles + 845 rubles + 15 600 rubles).
- medical contributions - 3389, 68 rubles. (163, 93 rubles + 165, 75 rubles + 3060 rubles).
Since the individual entrepreneur during the period of his activity in 2017 received income in the total amount of 1,100,000 rubles, it is required to transfer an additional pension contribution from the amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles - 300,000 rubles). The amount of pension contributions from income over 300,000 rubles. equals RUB 8,000 (RUB 800,000 × 1%).
In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum amount of pension contributions established for 2017. The maximum amount of pension contributions in 2017 is 187,200 rubles (we wrote about it above).
Suspension of activities in 2017
It happens that an individual entrepreneur does not lose its status, but simply suspends its activities for some reason. The Tax Code of the Russian Federation, as amended in 2017, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums "for themselves" during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions". These periods include:
- the time of conscription military service;
- the period of care of one of the parents for each child until they reach the age of one and a half years, but not more than six years in total;
- the period of care carried out by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80;
- the period of residence of the spouses of military personnel doing military service under the contract, together with the spouses in areas where they could not work due to the lack of employment opportunities, but no more than five years in total;
- period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
Not paying contributions in 2017 for these periods is possible only if the entrepreneurial activity during these periods was not carried out. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017 an individual entrepreneur wishes not to pay insurance premiums, for example, for the period of caring for a child, then during this period he should not have transactions on the current account. At least, such a conclusion suggests itself (although the condition on the absence of transactions on accounts in the Tax Code of the Russian Federation is not directly stipulated).
The procedure for exempting individual entrepreneurs in 2017 from paying fixed insurance premiums for the periods listed above (for example, for periods of childcare) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarifications on this issue.
Terms of payment of insurance premiums in 2017
It is necessary to pay mandatory pension and medical contributions "for yourself" no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to translate (if the activity was carried out all year) - clause 2 of Art. 432 of the Tax Code of the Russian Federation:
- pension contributions - 23,400 rubles (7,500 rubles × 26% × 12 months);
- medical contributions - RUB 4,590 (RUB 7,500 × 5.1% × 12 months).
Good afternoon, dear individual entrepreneurs!
Made a small individual entrepreneur calculator for calculating insurance premiums for self-employed entrepreneurs for 2018. Please note that he counts on the basis of the scheme that was proposed by the Government of the Russian Federation for 2018.
Please note that the calculator is in trial mode. For self-examination purposes or when drawing up business plans. For example, when calculating the future burden of taxes and contributions. It will not replace accounting software or services.
How do I use the calculator?
- We enter the beginning of the billing period and the end. We enter dates only within 2018.
- If the income is more than 300,000 rubles per year, then we also enter it, with kopecks, dividing rubles and kopecks with a dot. If an error is thrown, then use the comma sign.
Important
Please note that in some browsers the date format may be entered in an unusual format for Russia. DD.MM.YY MM / DD / YY(month, day, year).
That is, when you enter dates, pay SPECIAL attention to this moment, since the display of date input depends on the regional settings of a particular computer.
Otherwise, you will get an incorrect calculation.
Note:
- Calculations are made only within 2018. If you enter dates outside of 2018, the calculation will be incorrect.
- Only mandatory contributions of individual entrepreneurs "for themselves" for 2018 for individual entrepreneurs WITHOUT employees are considered.
- The calculator does not count fines and penalties for violations of payment of insurance premiums (late payment, incomplete payment, etc.)
Formula for calculations for a full year:
Update: according to which it is proposed to untie the IE insurance premiums from the minimum wage from January 1, 2018. Accordingly, the calculations are as follows:
- Contributions to the Pension Fund for oneself (for pension insurance): 26,545 rubles
- Contributions to the FFOMS for oneself (for health insurance): 5840 rubles
- Total for 2018 = 32385 rubles
- Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
Actually, the calculator itself
- Once again, I draw your attention that in some browsers the date format can be entered in an unusual format for Russia DD.MM.YY(day, month, year), and in the format MM / DD / YY(month, day, year). Pay special attention to this point!
- If the income is more than 300,000 rubles a year, then we also enter it, with kopecks, dividing rubles and kopecks with a dot. If an error is thrown, then use the comma sign.
Count, check. If you have questions or find inaccuracies, be sure to write in the comments below.
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Dear Entrepreneurs!
A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified taxation system 6% without employees for 2019 is ready:
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The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2019?
- Examples of calculating taxes and insurance premiums "for yourself"
- A calendar of payments for taxes and insurance premiums has been provided
- Frequent mistakes and answers to many other questions!
Dear Readers!
A detailed step-by-step guide for opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to start an individual entrepreneur and work for themselves.
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- All examples are for 2020
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Attention! Breaking news: From July 1, 9 new regions are participating in the FSS project, and accountants must submit an important statement to the Fund by August 1
Calculation of insurance premiums for individual entrepreneurs in FFOMS in 2019
The insurance premiums of individual entrepreneurs for compulsory health insurance are found by the formula:
The minimum annual contribution for medical insurance in 2019 is 6,884 rubles. One twelfth of this amount is paid for each full month of work. The fourth part is paid for the quarter. The fully fixed amount of the annual contribution must be paid no later than December 31 of the year of the current billing period.
Examples of calculating insurance premiums for individual entrepreneurs in 2019
Example 1
In 2019, the IE PFR pays insurance premiums on a monthly basis. The annual income is no more than RUB 300,000.
Let's find the size of the monthly contributions paid:
- pension: 29 354 ₽: 12 months × 1 month = RUB 2,446.16;
- medical: (6884 ₽: 12 months × 1 month) = 573.67 ₽.
Total monthly payment amount:
₽2,446.16 + ₽573.67 = ₽3,019.83.
Example 2
See the conditions of the previous example
Let's find the amount of contributions paid on a quarterly basis:
- pension: 29 354 ₽: 12 months × 3 months = 7338.5 ₽;
- medical: 6884 ₽: 12 months × 3 months = 1720.9 ₽
Total quarterly payment amount:
7,338.5 ₽ + RUB 1,720.9 = RUB 9,059.4
Example 3
See the conditions of the previous example. At the same time, the income for 2019 is 19,420,000 rubles.
On medical insurance for 2019 fixed - 6884 rubles.Pension:
29 354 ₽ + (19 420 000 ₽ - 300 000 ₽) × 1% = 220 554 ₽.
They have exceeded the maximum limit. Therefore, they pay the maximum limit amount - 234 832 ₽. Of them:
- 29 354 ₽ must be paid no later than the 1st working day of 2020, since 12/31/2018 is a day off);
- 191 201 ₽ (220 354 ₽ - 29 354 ₽) - no later than 07/01/2020
Each individual entrepreneur pays mandatory insurance premiums annually for himself - regardless of the fact of conducting business and the presence of employees. In this article, we will tell you how to use our free contribution calculator and how to independently calculate contributions - including for less than a year, when and where to pay them, and what happens for non-payment of contributions.
How do I use the calculator?
- - the beginning of the IP activity - the date of registration in the USRIP;
- - the end of the IP activity - the date of registration of the termination of entrepreneurial activity.
Then, in the "Income" field, enter the amount of income for the year if it exceeds 300 thousand rubles:
- - on the simplified tax system, these are incomes excluding expenses;
- - on UTII and the patent, we look at the imputed annual income from which the tax is paid, or the amount of income assumed by the patent;
- - on OSNO, this is the amount of income that needs to be reduced for tax deduction.
At the bottom of the calculator on the right, you will see the contributions payable. The calculation is done automatically, you do not need to press anything extra.
How to calculate insurance premiums?
The amount of contributions consists of a fixed part for pension and health insurance and an additional 1% of contributions, which is paid on income exceeding 300 thousand per year. Additional contributions are paid for pension insurance.
Fixed contributions the entrepreneur pays, even if he does not carry out activities and does not receive income. Every year, officials must re-establish the amount of fixed contributions. In our table, you can see the amount of contributions that Russian entrepreneurs have transferred over the past four years.
Additional 1% installment those individual entrepreneurs who earn more than 300 thousand rubles a year pay. The amount of income is determined by the tax system, we have already written about this above.
The amount of contributions for pension insurance for 2018, consisting of a fixed part and 1% over 300 thousand rubles, should not exceed 218,200 rubles, for 2019 - 241,716 rubles.
Individual entrepreneur insurance premiums for less than a year
If an entrepreneur registered or closed an individual entrepreneur in the middle of the year, then insurance premiums are calculated based on the real time of activity in the status of an individual entrepreneur. To calculate, you need to know the number of full months of activity and the number of days in an incomplete month of activity. The date of registration of the individual entrepreneur and the date of registration of the termination of entrepreneurial activity does not need to be counted:
- - the first day of the IP activity - the date of registration in the USRIP;
- - the last day of the IP activity - the date of registration of the termination of entrepreneurial activity.
The amount of contributions will decrease in proportion to the number of days in a year in the status of an individual entrepreneur. Calculate contributions for less than a year using a calculator.
If income for an incomplete year has exceeded 300 thousand rubles, from the amount of excess, calculate a 1% additional contribution to pension insurance.
Where to pay insurance premiums?
Since 2017, entrepreneurs have been paying contributions to the Federal Tax Service. Check the details and BCC for payment in your tax office. Be careful: officials periodically change the KBK. Keep track of the relevance of the codes or use modern services. In the Kontur.Accounting web service, when filling out payment orders, they are automatically filled with the current BCC.
Deadlines for payment of contributions
The individual entrepreneur pays fixed contributions until the end of the calendar year. He can split the amount into parts or pay it at once. Additional contributions must be paid by July 1 (from 2019) of the next year. But it is allowed to pay them together with fixed contributions until December 31 of the corresponding year.
If the individual entrepreneur ceased operations in the middle of the year, then payments must be made no later than 15 calendar days from the date of exclusion from the USRIP.
Responsibility for non-payment of contributions
If you are late with the payment of contributions, the individual entrepreneur may receive a fine of 20% of the unpaid amount. The fine will increase to 40% if officials establish that non-payment was committed intentionally. In addition, for each day of delay, penalties are charged in the amount of 1/300 of the refinancing rate in the period from 1 to 30 (inclusive) calendar days of delay and 1/150 of the refinancing rate from 31 days of delay.
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