Online calculator for calculating insurance premiums SP for yourself. Pension fund contributions for llc
What is meant by the term “income” from which you have to pay tax? This is the most important question for an entrepreneur who has received an income of over 300,000 rubles. The price of the issue is the amount of contributions that he will get out of his pocket and pay to the budget. There is no clear answer in the Tax Code, explanations of regulatory authorities and courts only confuse. Let's consider the "tricky" moments.
Individual entrepreneurs are insurance premium payers. They can act as payers for two reasons:
- as employers, if they have employees, employers-individual entrepreneurs pay insurance premiums in the same manner as organizations. We will not consider this issue in this article;
- for themselves, as self-employed - in this case, the procedure for calculating and paying insurance premiums raises many questions due to inaccurate wording of the legislation.
We will analyze the controversial issues and calculations of insurance premiums for individual entrepreneurs who work for different systems ah taxation, and also combine the simplified taxation system and the patent taxation system (PSN).
Let's start with general issues calculation and payment of insurance premiums.
Calculation and payment of insurance premiums. Memo for individual entrepreneurs
- Individual entrepreneurs pay insurance premiums to the Pension Fund of the Russian Federation and the MHIF. Entrepreneurs do not calculate and do not pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (clause 6 of article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (subparagraph 2 of paragraph 1 of article 419, paragraph 6 of article 430 of the Tax Code of the Russian Federation, part 3 of article 2 Federal law dated December 29, 2006 No. 255-FZ).
- Individual entrepreneurs pay insurance premiums in the form of fixed payments, which in turn consist of two parts:
- permanent part - all individual entrepreneurs are obliged to pay (with some exceptions);
- additional (variable) part, which is paid from income exceeding 300,000 rubles.
- An individual entrepreneur has the right to claim exemption from the payment of insurance premiums for himself if he has submitted to the tax authority at the place of registration an application for exemption from payment of insurance premiums and supporting documents (clause 7 of article 430 of the Tax Code of the Russian Federation, Federal Law of December 28, 2013 No. 400-FZ ). The exemption applies to the period:
- military service;
- 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;
- residence of spouses of military personnel passing military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
- the period of residence abroad of the spouses of employees working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.
- The obligation to pay insurance premiums for an individual entrepreneur arises from the moment of acquiring the status of an individual entrepreneur, i.e. from the moment of state registration (clause 1 of article 23 of the Civil Code of the Russian Federation), and until the moment of termination of activities and his exclusion from the USRIP. An important point: if the entrepreneur is not excluded from the USRIP, then it is considered that he has not lost the status of an individual entrepreneur, and therefore must continue to pay insurance premiums, regardless of whether he received income or loss, conducted his activities or not, etc. (letter of the Ministry of Finance of Russia dated 09.21.2017 No. 03-15-05 / 61112).
- If an individual entrepreneur ceases to operate and is deregistered with the tax authority, then he is obliged to pay the contributions within 15 days from the date of deregistration. The amount of contributions that he must pay must be adjusted in proportion to the hours worked in the calendar year in which the IP was terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month to the date state registration termination of an individual's activity as an individual entrepreneur, inclusive. "
- The individual entrepreneur is not entitled to apply reduced tariffs, tk. this preference is provided only for employers, which means, only in relation to contributions for employees, and not contributions to individual entrepreneurs.
Fixed payments of individual entrepreneurs for themselves in 2018, 2019, 2020. Changes
Since 2018, the amount of the fixed payment is no longer tied to the minimum wage. From income not exceeding 300,000 rubles, entrepreneurs pay insurance premiums in the following amounts (Article 430 of the Tax Code of the Russian Federation):
An example of calculating a fixed part of the insurance premiums of individual entrepreneurs for an incomplete year
IE Ivanov was registered on March 21, 2018. For the full 9 months (from April to December) of 2018, the entrepreneur must pay insurance premiums:
- in the Pension Fund - 19,908.75 rubles. (26 545 rubles / 12 x 9 months);
- in the MHIF - 4380 rubles. (5840 rubles / 12 x 9 months).
For March, the amount of insurance premiums is calculated in proportion to the number of days during which the individual entrepreneur was an entrepreneur. In total, there are 31 days in March, an individual entrepreneur registered on March 21, which means he must pay for 11 days (31-20):
- in the Pension Fund of the Russian Federation - 784.93 rubles. (26 545 rubles / 12 x 11/31);
- In the MHIF - 172.69 rubles. (5840 rubles / 12 x 11/31).
The total amount of contributions for 2018 will be:
- in the Pension Fund of the Russian Federation - 20 693.68 rubles. (RUB 19,908.75 + RUB 784.93);
- in the MHIF - 4,552.69 rubles. (4380 rubles + 172.69 rubles).
Fixed payment IP: payment terms
The deadline for payment of insurance premiums in the form of fixed payments is no later than December 31 of this year (subparagraph 2 of paragraph 1 of article 419, paragraph 2 of article 432 of the Tax Code of the Russian Federation). If the last day of the due date for payment of contributions falls on a day off and (or) a non-working holiday, the end of the term is postponed to the next working day following it (clause 7 of article 6.1 of the Tax Code of the Russian Federation).
The entrepreneur decides for himself in what order he will pay insurance premiums in the form of fixed payments throughout the year. There is no need to draw up a "payment schedule" and strictly follow it. The main thing is that payments for 2018 are paid before the end of the year. Otherwise, the amount of arrears will be charged with penalties and fines under Art. 122 of the Tax Code of the Russian Federation.
Tax liability can be mitigated or aggravated. An individual entrepreneur has the right to count on mitigating tax liability (clause 1 of article 112 of the Tax Code of the Russian Federation). Relaxation in tax liability is possible if there are circumstances mitigating liability:
- the commission of an offense due to the confluence of difficult personal or family circumstances;
- the commission of an offense under the influence of a threat or coercion or by virtue of material, service or other dependence;
- the difficult financial situation of an individual who is held liable for committing a tax offense;
- other circumstances that the court or tax authority, considering the case, can be recognized as mitigating liability.
In the presence of at least one circumstance, the size of the fine will be reduced by at least 2 times (clause 3 of article 114 of the Tax Code of the Russian Federation). An aggravating circumstance is the commission of a tax offense by a person previously held liable for a similar offense (clause 2 of article 112 of the Tax Code of the Russian Federation).
Additional (variable) part of insurance premiums: the procedure for calculating and paying individual entrepreneurs for 2018
Additional contributions are paid only by those individual entrepreneurs who received income in the current year over 300,000 rubles. From the amount of excess, a contribution is paid only to the Pension Fund at a rate of 1% of the amount of income. Formula for calculating additional contributions:
The amount of additional contributions to the Pension Fund for 2018 = Amount of income for 2018. - 300,000 rubles. x 1%
The additional insurance premium in the FIU has a limit on the maximum amount. The amount of insurance contributions for compulsory pension insurance for settlement period there cannot be more than eight times the fixed amount (constant part) of insurance contributions for compulsory pension insurance (subparagraph 1 of paragraph 1 of article 430 of the Tax Code of the Russian Federation).
Taking into account the constant part of insurance premiums, an individual entrepreneur can pay for taxable period:
What is the income of an individual entrepreneur, and how to determine the amount of income?
it main question, to which you must answer before calculating the tax. Tax law does not always give a direct answer to this question. Therefore, let us turn to the decisions of the higher courts and the explanations of the regulatory authorities.
The definition of income depends on the tax system applied by the individual entrepreneur
Situation 1: SP applies OSNO
Income for the purposes of calculating additional insurance premiums is taken net of expenses.
Long disputes between regulatory bodies and decisions of courts of different levels did not lead to uniformity in resolving this issue. The point was set only by the Constitutional Court of the Russian Federation in the resolution of November 30, 2016 No. 27-P. There is no other opinion now and cannot be, if only the norm of the Tax Code of the Russian Federation changes radically.
Thus, an individual entrepreneur applying the general taxation system, i.e. paying personal income tax, in order to calculate additional insurance contributions to the PFR, has the right, when determining the amount of income, to reduce it by the amount of professional tax deductions in accordance with Art. 221 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected](together with the letter of the Ministry of Finance of Russia dated 06.02.2017 No. 03-15-07 / 6070)). Formula for calculation:
Additional insurance premiums to the Pension Fund (on OSNO) = (Income - professional deductions) x 1%
Situation 2: SP applies STS
income minus expenses object
The question is: are entrepreneurs entitled to the simplified tax system, when determining the income from which additional insurance premiums will be calculated, to reduce the gross amount of income for expenses? Of course, cost accounting will allow individual entrepreneurs to reduce the basis for calculating insurance premiums to the PFR, this will automatically lead to a decrease in payments to the PFR. This is beneficial for entrepreneurs, but not beneficial for the budget.
The positions of the regulatory authorities and judges differ.
The Ministry of Finance and the Federal Tax Service of the Russian Federation believe that when determining the amount of income for calculating insurance contributions to the PFR, expenses are not taken into account. This position is expressed by them in numerous letters, in particular: letters of the Ministry of Finance of Russia dated 03/15/2018 No. 03-15-05 / 15892, dated 12.02.2018 No. 03-15-07 / 8369, FTS dated 02.21.2018 No. GD-4- eleven/ [email protected]
It is possible to defend the opposite position to the wave in court, since Supreme Court in the definition of November 22, 2017 No. 303-KG17-8359 said that an individual entrepreneur with the object "income minus expenses" is entitled to take into account costs when calculating income for calculating additional insurance premiums to the Pension Fund of the Russian Federation. In addition, the Federal Tax Service of the Russian Federation brought this definition The RF Armed Forces to all IFTS RF by letter dated January 18, 2018 No. SA-4-7 / 756. Thus, the Federal Tax Service of the Russian Federation adopted the position of the Armed Forces of the Russian Federation and the Constitutional Court of the Russian Federation (Resolution No. 27-P of November 30, 2016): additional contributions should be counted from income minus expenses.
However, the Federal Tax Service of Russia also agrees with the Ministry of Finance (letters of the Ministry of Finance of Russia dated 12.02.2018 No. 03-15-07 / 8369, dated 21.05.2018 No. 03-15-06 / 34428) that expenses should not be taken into account. The tax authorities brought this position of financiers to the attention of the Federal Tax Service Inspectorate by issuing a letter dated February 21, 2018 No. GD-4-11 / [email protected].
Final point of view of the Federal Tax Service of Russia
As a result of numerous torments of the tax authorities, a letter from the Federal Tax Service of Russia dated 03.07.2018 No. BS-4-7 / was born [email protected]"On the direction of the decision of the Armed Forces of the Russian Federation dated 06/08/2018 in case No. AKPI18-273." The letter says: expenses under Art. 346.16 of the Tax Code of the Russian Federation are not taken into account when forming the basis for calculating insurance premiums for individual entrepreneurs from income above 300,000 rubles.
Output: under the simplified tax system, the amount of income is the amount of income actually received by the individual entrepreneur from the implementation of entrepreneurial activity. The costs provided for in Art. 346.16 of the Tax Code of the Russian Federation, are not taken into account.
income object
When calculating the basis for calculating additional insurance contributions to the Pension Fund of the Russian Federation, expenses cannot be taken into account due to the fact that the taxpayer keeps records only of income and is not entitled to deduct expenses from income.
An example of calculating the contributions of individual entrepreneurs to the simplified tax system from incomes over 300,000 rubles.
The income of the entrepreneur Ivanov in 2018 for KUDiR amounted to 5,000,000 rubles. SP will pay:
- Until December 31, individual entrepreneur - 32,385 rubles. (in the Pension Fund - 26,545 rubles and the MHIF - 5840 rubles).
- No later than July 1, 2019 - RUB 47,000 ((5,000,000 rubles - 300,000 rubles) x 1%) - additional contributions to the Pension Fund, since income exceeded 300,000 rubles.
Situation 3: SP combines STS and PSN
To calculate additional insurance premiums when combining two taxation regimes, an individual entrepreneur must summarize the income received in both taxation systems. Incomes are determined (clause 9 of article 430 of the Tax Code of the Russian Federation):
- at application of the simplified tax system O - in accordance with Art. 346.15 Tax Code of the Russian Federation;
- when using PSNO - according to Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.
When applying the patent system of taxation (PSN), the object of taxation is the potential for receiving annual income of an individual entrepreneur for a specific type of activity (Article 346.47 of the Tax Code of the Russian Federation). Therefore, the income received when applying the simplified tax system (for the relevant types of activity) and the potentially possible (and not actual) annual income received when applying the taxation tax system are summed up.
KBK for payment of insurance payments to individual entrepreneurs for themselves in 2018.
- KBK for insurance premiums for MPI, which are credited to the PFR:
- contributions - 182 1 02 02140 06 1110 160;
- penalties - 182 1 02 02140 06 2110 160;
- penalties - 182 1 02 02140 06 3010 160.
- KBK on insurance premiums for compulsory medical insurance, which are credited to the compulsory health insurance fund
- contributions - 182 1 02 02103 08 1013 160;
- penalties - 182 1 02 02103 08 2013 160;
- penalties - 182 1 02 02103 08 3013 160.
Conclusions:
- An individual entrepreneur applying any taxation system must pay the minimum amount of insurance premiums for 2018 to the Pension Fund and the Federal Medical Insurance Fund in the amount of 32,385 rubles by December 31, 2018.
- If the income for 2018 exceeded 300,000 rubles, no later than July 1, 2019, it will be necessary to pay the variable part of insurance premiums to the Pension Fund of the Russian Federation. When calculating contributions, the applied tax regime plays an important role in calculating the base for calculating 1% of the amount of income. A dispute with the tax authorities is advisable if the price of the issue is high.
- When combining taxation regimes, in particular the STS and PSN, attention on PSN is not on the income actually received, but on the potential income.
The payment of taxes / fees to the state is obligatory for organizations and individual entrepreneurs. In 2019, the state transferred the function of collection / accounting of insurance premiums to the Federal Tax Service Russian Federation.
Fixed payment amount
The percentage of fixed deductions remained the same as in 2016:
- In FFOMS - 5.1%;
- In the PRF - 26%;
- In the FSS - 2.9% of the salary for each employee (if there are employees).
But since the minimum wage in 2019 increased and is now fixed at the level of 7.5 thousand rubles, the amount of money transferred to these funds has also increased. If an individual entrepreneur has a total annual income below 300,000 rubles, a payment (FP) of the following amount should be made:
FP = 12 * minimum wage * 0.26 + 12 * minimum wage * 0.051 = 23.4 + 4.59 = RUB 27.99 thousand
This deduction is made even in the absence of income if the enterprise is still included in the USRIP.
Insurance premiums from individual entrepreneurs are now accepted by the Federal Tax Service
This was due to the inability of the Pension Fund (PFR) to cope with the large volume of work associated with obtaining mandatory insurance contributions. Therefore, the debt on pension contributions began to grow rapidly, having exceeded the 200 billion rubles mark by the beginning of this year. Because of this, pensioners were left without indexation of pensions, and received only a fixed payment of 5 thousand rubles last year.
Now entrepreneurs will deduct contributions to the Federal Tax Service for all types of insurance from the category of compulsory (pension, medical, disability).
To fix the size and general order payment of insurance payments in Tax code(NK) has been added new article No. 34. After the transfer of the function of receiving insurance deductions to the IFTS, a number of changes took place in the individual entrepreneurship taxation system:
- In 2-NDFL, the deduction codes for children have changed;
- KBK have become different;
- The limits on the simplified tax system have increased. For example, for fixed assets (their residual value) in 2016, the limit was set at 100 million, and in 2019 - 150 million;
- Anyone can pay contributions. The effective date of this rule is 11/30/2016;
- As of 01.01.2017, the minimum wage = 7.5 thousand rubles, and as of 01.07.2017 - 7.8 thousand rubles;
- In case of violation of the reporting deadlines, a fine equal to the size of the maximum payment is not imposed;
- Individual entrepreneurs must sell all goods through online checkouts. When using them necessary information through the Internet, they immediately enter the FTS database, which will allow you to correctly record the profit received and calculate the amount of additional contributions.
The introduction of these changes does not simplify reporting, as additional reports have appeared. Only businessmen working for UTII are exempted from the need to record income for tax accounting purposes.
Fixed contributions to individual entrepreneurs
They represent payments that each entrepreneur (Article 430 of the Tax Code of the Russian Federation) pays to the state treasury for himself. The procedure for calculating / paying these fixed deductions is also spelled out. The calculation of their size in 2019 is based on the minimum wage at the beginning of January.
The law states: fixed payments to the PFR for individual entrepreneurs in 2019 under the simplified tax system must be listed regardless of the presence / absence of employees, the size of the profit and the very facts of doing business. There is only a group of people who can get exemption from such payments:
- Military personnel (conscripts) / spouses of military personnel - a certificate from the military registration and enlistment office / a photocopy of the military ID is provided for confirmation;
- Caring for children under one and a half years of age / for disabled persons of the 1st group / old people - copies of a birth certificate, passport, certificate and conclusion of VTEK;
- Spouses of diplomats / trade representatives who have left for another country.
How to pay insurance premiums to the Pension Fund in 2019 for an individual entrepreneur under the simplified tax system
In 2019 fixed payment for entrepreneurs on a simplified tax system consists of 2 mandatory deductions for:
- Medical insurance (in FFOMS);
- Pension insurance (in the PRF).
And if the income received by an individual entrepreneur in one year is more than 300,000 rubles, for an amount exceeding this threshold, he must also pay a one-percent contribution. If desired, an entrepreneur can make contributions to the Social Insurance Fund in case of incapacity for work, but in the absence of employees, this payment is not mandatory.
How the additional fee is calculated
The amount at which the additional contribution is taken is calculated based on the amount of sales income and other available income in addition to them. Expenses are not deducted from it, even if the simplified tax system"Income - expenses".
For individual entrepreneurs on mixed schemes USN + patent or USN + UTII, revenues from all tax systems are summed up.
The upper limit of the possible contribution is limited. The maximum tax in the PFR in 2019 for individual entrepreneurs on the simplified tax system cannot exceed 8 non-taxable minimums or 187,200 rubles.
Deadlines for making deductions to the Pension Fund of Russia
Deadlines for paying tax to the Pension Fund for individual entrepreneurs on simplified taxation in 2019:
- FP payment must be made by December 31st. But experts of the Federal Tax Service, under whose jurisdiction these contributions fell, recommend in order to avoid problems, pay them before the 25th;
- An additional one-percent contribution from an annual income greater than 300,000 rubles, an individual entrepreneur is obliged to pay no later than April 1 of the next year.
If the enterprise ceases to operate and is closed, the debts to these funds must be repaid within 15 days.
Insurance premiums for individual entrepreneurs registered in 2019
If the procedure for registering an enterprise was made later than the beginning of the year, insurance premiums to the Pension Fund of the Russian Federation in 2019 for an individual entrepreneur for himself on the simplified tax system will not be paid in full, but partially, taking into account the months of his work.
Change of requisites
After the transfer of the function of accepting contributions to tax office now, in all documents, the IFTS must be indicated as the recipient of the money. The KBK has also changed. New details are presented in the table:
Individual entrepreneurs on a simplified system who paid a fixed payment on time have tax reduction right:
- If there is even one employee - up to 50% for the amount paid to the Pension Fund / FFOMS for oneself and employees;
- In the absence of employees - for the full amount of the contribution to the FI and an additional contribution.
Such a reduction can only be made during the contributory payment period corresponding to this action. Assessed contributions that the individual entrepreneur did not have time to pay on time are not taken into account. In order for the periods of deductions to the PFR in 2019 for individual entrepreneurs on the simplified tax system and the periods for paying taxes to coincide, the “simplified persons” need to pay fixed deductions in installments, and then reduce them in each quarter.
Responsibility for late payment or non-payment of FP
If the deadline for paying contributions to the Pension Fund for an individual entrepreneur on a simplified basis is violated or the contribution is not paid at all, then penalties are applied to the individual entrepreneur. The amount of fines is as follows:
- In case of initial delay or non-payment, it will be 20% of the debt;
- In case of a secondary or primary violation, recognized as intentional, the amount of the fine will increase to 40% of the debt.
Also, in case of delay, interest will be charged every day. It is rather difficult to calculate its size yourself. It is better if this is done by a tax inspector who can explain the accrued amount of fines.
In what ways can the payment be made
Fixed payment in Pension Fund in 2019 for individual entrepreneurs on simplified taxation system 6% can be paid in two ways:
- By wire transfer, which is carried out from any current account (personal non-commercial account of an entrepreneur or individual entrepreneur);
- In cash... This method of payment is possible only if there is a fully completed receipt drawn up according to the form No. PD-4sb (tax). It must contain the amount of the contribution and the details of the payer / recipient.
So that the payment is correctly credited, and there is no unexpected debt in the payment document in field 101 you need to specify corresponding code payer... For PI, this value is "09".
Contributions to the pension fund in 2019 for individual entrepreneurs under the simplification remained the same, only the Federal Tax Service, whose central office is located in Moscow, was charged with collecting them. Insurance premiums will be deducted according to the old formulas. A slight increase in their size is associated with a change in the direction of increasing the value of the minimum wage. Individual entrepreneurs who have made all mandatory payments on time can count on a reduction in tax payments.
Some details have also changed. Now individual entrepreneurs on the simplified tax system will pay insurance premiums to the Pension Fund of the Russian Federation according to the new KBK. The new settlement procedures have been in effect since the beginning of 2019. On the FMS website, you can generate a payment document for free: in it, the payer fixes the amount that he transfers and indicates the appropriate period.
Video: USN in 2017
The question of what percentage of salary goes to the pension fund in 2019 worries every working Russian. After all, it is these payments that make it possible to form the fund from which a citizen of the Russian Federation will receive his income upon retirement.
How does this happen?
If you are officially employed, then your employer, when paying your salary, automatically withholds a small part of it and pays it to various funds. These cash that have been withheld from you is called income tax.
This fee is the main one, and it is from it that it is displayed in all official documents, in particular - in the certificate on the 2-NDFL form. It is believed that the employee voluntarily makes part of the deductions from his income, and the employer in this situation is only tax agent who helps him with translation. In fact, the role of the employee is very small, because the amount of money is charged without taking into account his opinion.
It is noteworthy that not all income is taxable. The exceptions are:
- unemployment benefits,
- maternity allowance,
- severance pay upon retirement, dismissal,
- all kinds of compensation - for damage to health, for unused vacation days, etc.
Please note that you have the right to return part of the tax paid if you paid for the education of your children, medical services or purchased real estate. We talk about this deduction in more detail in this article.
The higher your salary, the higher the deductions will be. It is this money that will become your pension in the future. You yourself should be interested in finding a job as early as possible with official employment, as well as with a "white" salary in order to ensure a comfortable old age.
In addition to tax deductions, which are displayed directly in your statement and significantly affect the final amount that you get on hand, there are also insurance deductions that the employer makes. These amounts are paid by the management themselves, and they go to pension, health and social insurance.
How is the calculation done? Based on the salary that is indicated in your 2-NDFL certificates. What rates are used for this? They are shown in the table below:
So what percentage goes to payments?
Today, only income tax of 22% to the Pension Fund is withheld from employees. Please note that the employer pays it, in fact, the employee does not see this money, it is only in the accounts.
The contribution to the Pension Fund, in the amount of 22% of the employee's salary, consists of:
- insurance (16%) part,
- cumulative parts (6%).
Six percent of the individual tariff (accumulative part) can be disposed of independently: transferred to a non-state pension fund, management company or invest.
For some industries in Russia, there are reduced percentages of contributions to the PFR (in particular, for IT companies). Also, some categories of workers have, on the contrary, an increased rate, which is carried out by their employer. This applies to those categories of workers who are engaged in heavy work or work with harmful working conditions.
Taxation is also interesting for selected categories citizens:
- Individual entrepreneurs who do not make payments to other individuals (self-employed, when there is only 1 person in the company), from 2018 they began to pay fixed amount, which is calculated based on the total of the calendar year. Previously, the calculation was carried out according to the minimum wage.
- Employees who do not have Russian citizenship, but live in the territory of the Russian Federation, must also pay taxes. If they are highly qualified workers - 13%, if the patent has a fixed size, specialists from the Eurasian Economic Union - 13%, and refugees also pay 13%.
Indexing
The funded pension is not indexed by the state, unlike the insurance one. In 2012, the funded part was temporarily frozen, as there was not enough funds in the FIU and it was necessary to allocate money from the Fund. national welfare and the federal budget.
Now 6% of the wage fund is used to pay pensions rather than savings. Such an operation allowed to save about 500 billion rubles in the budget for 2013-2014.
Due to the complex economic situation the moratorium has been extended until the end of 2018. Only citizens born before 1967 will not be able to take the funded part. The rest of this decision does not apply.
What to choose: NPF or Pension Fund?
Today, many people prefer to keep their money not in the state pension fund (PFR), but in a non-state one. The reasons are quite clear and understandable - there is offered a higher rate of return.
What are the additional benefits? You are free to choose the company that will manage your funds. You will find out in advance in which industries savings are invested, what percentage of income has been shown by the organization in recent years, you will be able to track the status of your account via the Internet, etc.
In addition, savings are inherited. And there is no need to worry about the safety of your money - your payments from employers will be guaranteed by the state, i.e. even if the NPF for any reason loses its license, your funds will be transferred to the FIU.
What does the pension now consist of?
It is calculated using special coefficients (points), which depend on the length of service, the age of retirement and the presence of a decree. Please note that only official income is taken into account!
The letter of the law says that employers are required to list certain monthly sums of money for their employees, as well as for themselves if they conduct an individual entrepreneurial activity, to replenish the pension budget. For what, where, in what amount and when exactly this should be done, as well as how is the further reallocation of contributions, and who controls the proceeds? Answers to these and other pressing questions - below.
Why do you need to pay contributions to the pension fund
The existing system of providing for pensioners is solidary. This means that the funds received from officially employed Russians are directed to the formation of pension payments to citizens who are already in retirement.
In addition, retirement benefits are guaranteed to those persons for whom the employers regularly paid contributions. That is, they are a kind of guarantee that a person will be entitled to a pension.
In addition to contributions for compulsory pension insurance (hereinafter referred to as GPI), contributions are paid to the FSS authorities. A similar division took place in 2010. Prior to that, the unified social tax was paid.
Deductions for OPS are regulated:
- Federal Law No. 167 of December 15, 2001 (hereinafter - Federal Law No. 167);
- ch. 34 of the Tax Code of the Russian Federation.
This chapter replaced the Federal Law No. 212 of July 24, 2009. In addition, in 2018, payments for the mandatory social insurance system (from 01.01.2018, otherwise called the Unified Social Insurance Tax, or ESSC) are transferred not to the Pension Fund, but to the Federal Tax service (hereinafter referred to as the FTS), since since last year their administration has been delegated to it, which is in the eleventh section of the Tax Code of the Russian Federation.
The list of the payer of contributions to the FIU
Insurance premiums for MPI (now - ESSS), previously paid to the Pension Fund, and since the end of 2017 - to the Federal Tax Service, are paid by the following categories of persons:
- legal, paying employees labor remuneration in accordance with labor contracts concluded with them and paid contracts of GPC;
- Individual entrepreneurs, both for themselves and for employees, whom they pay for work under any kind of contracts;
- individuals who are not individual entrepreneurs and who made payments on a contractual basis;
- self-employed citizens, members of peasant farms (peasant farms).
A person belonging to several of the above categories at once pays the required funds separately for each.
Base for calculating contributions
Unlike the personal income tax, calculated from the amounts of salaries, bonuses, regional allowances, pension contributions make up a certain percentage of the labor remuneration of an employed subject, but are not deducted from it, but go as a separate expense item for the employer.
Contributions to the FIU in 2018
The amount of contributions that form the pension budget is influenced by such factors as the category of the payer, his occupation and the amount of profit received. So, for some people, reduced rates are provided. Others are freed from the obligation to list them altogether.
If we talk about general regime taxation, then, according to Art. 331 ФЗ № 127, the applicable tariff is 22%, provided that the total annual income, that is, the taxable basis, does not exceed the boundary limits established at the federal level. It is calculated individually for each employee on an accrual basis from the moment the payment of contributions for him begins.
The maximum amount of the taxable base is revised annually the Russian Government and is recorded in the relevant Resolution. For 2018, it is 1,021,000 rubles. (document dated 15.11.2017 No. 1378). In 2017, the amount was less by 145,000 rubles. It is calculated according to the formula specified in Art. 421 of the Tax Code of the Russian Federation:
Average labor earnings in the country (in 2018 - 42.522 rubles) * 12 months * 2
After reaching the limit separately for each subordinate, the contribution rate will be 10%.
According to Federal Law No. 361 dated November 27, 2017, insurance premium rates at the level of 22% and 10% are relevant for 2017 - 2020 (previously, the period was limited to 2019).
Reduced contributions for GPT
In addition to the above standard interest rates, also distinguish reduced ones, introduced in order to reduce the tax burden on employers.
So, legal entities and individual entrepreneurs, transferred to the simplified taxation system, pay 20% for each hired employee. These include:
- 14% is paid by the participants of the Skolkovo project.
Pay contributions at a rate of 8%:
- business entities created by budgetary and autonomous scientific organizations;
- SEZ residents, organizations and individual entrepreneurs engaged in tourist and recreational activities;
- state-accredited IT companies that receive 90% of their income from ordinary activities and having more than 7 employees on their staff.
In addition, there is a six percent (for residents of the ASEZ and the free port of Vladivostok) and zero rates (relevant for legal entities that pay labor remuneration to ship crews, with the exception of oil tankers).
The amount of individual entrepreneurs' contributions for themselves in 2018
Compared to last year, in 2018, the mechanism for paying contributions to individual entrepreneurs (including those who do not carry out real activities or do not receive income from it) changed for themselves.
So, earlier contributions were 26% of the annual minimum wage, that is, the indicator minimum size labor remuneration established at the beginning of the reporting period and multiplied by 12 months.
In 2017, the monthly minimum wage was 7,500 rubles, therefore, its annual value was 90,000 rubles, and the amount of the individual entrepreneur's contribution for himself, regardless of whether he has hired workers, was, respectively, 23,400 rubles. (90.000 * 0.26).
Now the calculation formula for the minimum wage does not take into account. This is due to the fact that the indicator not only showed rapid growth (by 1985 rubles by the beginning of this year compared to the end of the previous year), but was also equal to living wage, which for 2018 is 11,163 rubles. The binding of contributions to the OPS to it would threaten individual entrepreneurs with significant additional costs... In order to prevent such a thing, the Russian Government has established a fixed amount of contributions by individual entrepreneurs for themselves to the MPI, amounting to 26.545 rubles. and regulated by the provisions of the Tax Code of the Russian Federation.
For the next year, it is planned to increase it by 2.809 rubles, in 2020 it will amount to 32.448 rubles.
This is relevant if the annual wage IP does not exceed three hundred thousand rubles. Otherwise, he is obliged to pay extra to the FIU through tax funds calculated as follows:
(Annual income exceeding the limit - Limit of 300,000 rubles) * 1%
This rule has remained unchanged since 2017. In addition, the boundaries of individual entrepreneurs' contributions to their pension insurance have not been adjusted. The maximum value is 212.360 rubles.
An example of calculating insurance premiums for an individual entrepreneur in 2018
Annual income of IE Ivanov I.I. is 1,300,000 rubles.
The fixed contribution for GPT will be 26.545 rubles.
The additional contribution is calculated as follows: (1,300,000 - 300,000) * 0.01 = 10,000 rubles.
Therefore, having received such income, Ivanov must pay contributions to his pension insurance in the amount of 36.545 rubles.
If the entrepreneurial status is not obtained from the beginning of the current year, the contributions payable are adjusted.
Additional contributions to the FIU for MPI
Since 2013, additional tariffs for insurance contributions to the Pension Fund have been introduced for some categories of employers, which they transfer monthly for each of their employees, along with mandatory amounts. This applies to those managers whose employees work in harmful and dangerous conditions and have the right to receive preferential pension benefits.
The amount of the additional tariff is determined by the results of the carried out at least once every 60 months. by a commission of representatives of the employing organization, in particular, by the assigned class. Depending on it, the tariff rate is:
- 0% - if employees are provided with optimal (grade 1) or acceptable (grade 2) working conditions;
- 2-7% - working conditions are recognized as harmful to the health of the staff unit and the hazard class is the third (the percentage varies based on the subclass);
- 8% - if the subordinate works in dangerous conditions.
That is, for the first two classes of hazard, additional fees are not paid. For additional tariffs accrued for 3 and 4 classes, the limit value taxable base does not affect and no restrictions of this kind are defined by the state.
If the employer does not carry out a special assessment, the additional contributions to the OPS for each employee working in hazardous conditions are 6 (for List No. 2) or 9% (for professions from List No. 1).
Funds for which contributions are not calculated
At the federal level, there is a list of payments exempt from insurance premiums. These are:
- (both domestic and foreign), that is, per diem, compensation for travel in both directions, communications, renting a room for the night, etc.;
- state assistance (for example, on);
- payments to compensate for the damage caused, termination of an employment contract (with the exception of unclaimed leave), payment for housing, meals, etc.
Terms of payment of contributions to GPT
Contributions to replenish the pension budget are paid monthly by the 15th day of the month following the reporting one.
That is, contributions for July 2018 are paid until 15.08.2018 inclusive.
If this number is a holiday or a day off, contributions are allowed to be transferred on the next working day after it.
As for the payment of contributions to individual entrepreneurs, in 2018, the timing was partially changed. So, the fixed part (26.545 rubles) should be transferred, as before, no later than 31.12.2018, and one percent charged in case of exceeding the annual earnings limit of 300.00 rubles can be paid before 01.07.2019, and not until 01.04.
Submission of reporting on contributions to the GPT
Despite the innovations adopted last year and implying the transfer of the right to control the ESSS FTS, in 2018 the payer still prepares reports to the Pension Fund of the Russian Federation. Here he monthly, no later than the 15th day of the month following the reporting month, takes the usual one. Not later than 01.08.2019, he is also supposed to submit the recently introduced report for 2018.
In the FTS, no later than the 30th day of the month following the reporting month (clause 7 of article 431 of the Tax Code of the Russian Federation), a single calculation is sent to them - a form that includes information from simplified RSV reports and 4-FSS
The procedure for transferring the ESSS to the Federal Tax Service
The payment mechanism, in general, has not changed. As before, to transfer funds, you should contact banking organization, where the corresponding settlement documents are drawn up. They indicate the required treasury accounts and BCC.
Also, individual payers can pay contributions at the box office of the local administration or through the post office.
Distribution of funds received by the Federal Tax Service
With the joint and several pension system that exists in Russia today, the contributions received are divided into the joint and individual tariff in the ratio of 6:16. So, 6% of insurance premiums go to the formation of pensions and other state needs, determined by the pension legislation, and 16 - to the future pension of the employee.
Moreover, in connection with the past pension reform, 16% is also distributed:
- 10% goes to finance the insurance pension;
- 6% is directed to the formation of the accumulative.
This is relevant if the citizen was born in 1967 and did not abandon the funded pension... If not, all 16% goes to the insurance part.
Since 2016 16: sent to the insurance part, regardless of the choice of the worker, due to the temporary suspension of this provision.
Checking the amount of contributions
Since for an employee the issue of the timeliness and completeness of payment of pension insurance contributions for him by his employer is very significant, he can familiarize himself with the data of his personal personal account, which reflects all deductions at a rate of 16% (Article 14 of the Federal Law No. 27 dated 01.04.1996 .). This can be done by:
He can also get acquainted with information on the state of the funded part of the pension, which formed until 2016, using SNILS.
If a citizen reveals that his employer did not pay the due funds for him, a complaint should be filed (electronically or not in electronic format) to the labor inspectorate, or to the tax service serving the economic entity.
Responsibility for non-payment of contributions
Funds not listed in the Federal Tax Service are recognized as arrears and are collected from the negligent payer through judicial authorities... In addition, he is charged a penalty - 1/300 of the refinancing rate of the Central Bank for each day of illegal payment deferral.
Before the relevant supervisory authority makes a decision on collection, it is sent a request to the non-payer to pay the arrears and the funds calculated in excess of it in the form of penalties. After the expiry of the repayment period specified in it, but no later than 2 months, a decision on collection is made, which is brought to the violator within 6 days. After that, to the banking organization where his accounts are opened (both in the national and in foreign currencies), an order is sent to transfer the amount of money.
It should be noted that funds are not collected from deposit accounts until the expiration of the deposit agreement. After the expiration of the term, the bank is instructed to transfer funds from it to the current account of the payer.
In the event of a shortage or absence of money in the accounts, the order is executed by the bank as soon as it is received.
In addition, arrears can be collected at the expense of other assets of a negligent payer. The supervisory authority can do this by issuing a decision to recover bailiffs, by which it is taken within 12 months. (for legal entities, and six months - for individuals) after the expiration of the deadline for the fulfillment of the debt repayment requirement.
Refund of overpaid contributions
The situation with excessive transfer of contributions is not uncommon. Within 10 days from the moment this fact is revealed, the supervisory authority notifies the payer of the overpayment. In this case, he has the right to count on:
- joint reconciliation of settlements with the territorial controlling body, based on the results of which an act is drawn up;
- return of excessively transferred funds.
Overpaid funds can be returned by:
- transferring them to the current account of the payer;
- offset against future payments or on account of debt repayment for violations of pension legislation (at the request of the payer, submitted in writing or electronically to the supervisory authority).
The decision on the choice of the method for the return of funds is made by the supervisory authority within 10 days from the date:
- overpayment detection;
- receiving an application from the payer;
- sighting of the reconciliation statement;
- entry into force of the judgment.
If the decision is sent to the payer by registered mail, it is considered received by him after 6 days from the date of sending such a letter.
Summing up the above, we can say that this year there have been many significant changes regarding the mechanism for paying contributions to pension benefits.
Every year, individual entrepreneurs must transfer fixed payments to the Pension Fund (pension fund), as well as contributions to the MHIF ( health insurance). The amount of payments is set by the government for the next year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the fund. social insurance(FSS), but this is already on a voluntary basis, this is done to obtain social payments, for example, for sick leave payments.
It is immediately worth noting an important feature of fixed payments - this is obligatory payment that everyone pays individuals registered as individual entrepreneur... It is divided into two parts - the first amount is fixed and does not depend on the profit, and the second is paid at the rate of 1% of the amount of profit exceeding 300 thousand rubles.
Payments by individual entrepreneurs to the pension fund in 2018 for individual entrepreneurs without employees
The amount of the fixed payment does not depend on:
- The selected taxation system.
- Whether business income or loss has been received.
- It does not matter whether the individual entrepreneur has employees or not.
- Is there economic activity or not, it doesn't matter.
- An individual entrepreneur can work in parallel for hire and also he must pay payments to the pension fund for himself.
IMPORTANT! Some people think that it is possible not to pay to the Pension Fund and the MHIF, since there is no activity, but unfortunately, until you have documents on your hands, you will have arrears and penalties. Use ours - it will help you with the calculation.
Nevertheless, there are several cases when you can not pay contributions in the absence of activity:
Important changes in fixed payments for individual entrepreneurs from 2017
Since 2017, important changes have taken place - they were transferred to the tax inspectorate, but the procedure for their calculation has not been changed. Thus, all payments to the Pension Fund and to the compulsory medical insurance will need to be made to your tax office using new details. Hence the KBK is also changed. Also, the tax office will calculate arrears on payments, issue fines and carry out appropriate inspections.
Important! Since 2017, contributions to the Pension Fund and to the compulsory medical insurance must be paid to the tax office at the place of registration of the individual entrepreneur using new details. The KBK has also changed - now it starts with the numbers 182, not 392. The minimum wage from January 1, 2017 for calculating contributions has been set at 7,500 rubles. Contributions for injuries are not transferred to the Federal Tax Service.
Amount of payments by individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS for 2017 and 2018
As already mentioned, entrepreneurs pay one part of the payments regardless of the income received, and the second from exceeding 300 thousand rubles, we will consider in more detail.
Annual fixed payment IP 2017 (regardless of profit)
This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, the calculation is carried out according to the formula:
- For payment to the Pension Fund = minimum wage * 26% * number of months (if we calculate for a year, then we put 12)
- For payment in the MHIF= Minimum wage * 5.1% * number of months (if we calculate for a year, then we put 12)
The size of the minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the size of the minimum wage will be 7,500, while this increase will not affect the fixed payments for 2016.
Fixed insurance premiums to the PFR in 2017 for individual entrepreneurs - payment amount:
Year | Pension fund (PFR), rubles | To the health insurance fund (FFOMS), rubles | Total, rub. |
2016 | 19 356,48 | 3 796, 85 | 23 153, 33 |
2017 | 23 400,00 | 4 590, 00 | 27 990, 00 |
Thus, the private payments of individual entrepreneurs to the pension fund in 2016 for individual entrepreneurs without employees and with employees is a total of 23,153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will have to pay 27 thousand 990 rubles.
The due date for payment of contributions for the current tax period is set until December 31 of the same year.
Payment can be made in a single payment for the year, but it is better to split the amount for each quarter in equal parts. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund of Russia, however, there are certain nuances, depending on the tax system, as well as whether the entrepreneur is an employer or not.
Amount of payments by individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS in 2018
Starting in 2018, the government decided to make a change, according to which the fixed part was decoupled from the minimum wage. Now the amount of payments is set by the government for the current year and is indexed annually. And although the amount for 2018 has grown, nevertheless, the size is less if the calculation would depend on the minimum wage.
The amount of payments by the individual entrepreneur to the PRF and to the compulsory medical insurance for himself for 2018:
KBK IP fixed payment 2017-2018
When paying fixed payments for 2016, you must use the following BCC numbers when filling out a payment order:
- For payment to the Pension Fund (Pension Fund) - 392 1 02 02 140 06 1100 160 (not used at present).
- To pay for FFOMS (for health insurance) - 392 1 02 02 103 08 1011 160 (not applicable at present).
Starting from 2017, payments must be made to the tax office using the following details:
Attention! If you opened an individual entrepreneur in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made on the basis of an incompletely worked month from the next day from the moment of registration (letter from Rostrud No. 17-4 / OOG-224 dated 01.04 .fourteen). Those. in October, our calculation will be from the 8th to the 31st day - 24 days, and November and December - we take into account as full months.
Example
Let's calculate contributions to the Pension Fund (MHIF will be calculated in the same way) for 25 days. In the example, we take the value of the minimum wage for 2016. Minimum wage * 26% / 31 * 25 = 6204 * 26% * 31/25 = 1300, 84. In this case, the total value is rounded to the second decimal place. We add the amounts for November and December to the calculated figure. We get for incomplete year you will need to pay to the Pension Fund: 4 526 rubles 92 kopecks.
1% in the Pension Fund of the Russian Federation on the amount of income exceeding 300 thousand rubles.
This payment is made only by those entrepreneurs whose income exceeds 300 thousand rubles. At the same time, payment is made only to the Pension Fund, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, excluding expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income was 550 thousand rubles, then we deduct it from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. - 300 thousand rubles. * 1% = 2 500 rubles.
1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.
The deadline for payment of contributions, starting from 2018, is no later than July 1 of the year following the reporting year.
- BCC for payments in 2016 - 392 1 02 02 140 06 1200 160 (currently not used).
- KBK 1 percent in the PFR 2017 - 182 1 02 02 140 06 1110 160.
For different systems tax accounting income is calculated according to its principle:
- SP on common system - to calculate 1%, the difference between income and expenses is taken (according to).
- With STS “income” 6%- all income received for the period is taken into account.
- With STS “income reduced by expenses” or 15%- the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this decision was made by the Constitutional Court for a year. but tax office in described that income is considered the base, while expenses are not taken into account. Therefore, it is safer, although not correct from the point of view of mathematics, to use the opinion of the tax authorities.
- IP on a patent - the calculated profit indicator is taken into account. At the same time, it does not matter whether it will be, according to the results of the period, more or less.
- SP on UTII - the amount of the calculated imputed income is also taken into account. The size of the profit received does not matter.
Attention! If an individual entrepreneur applies several taxation regimes, then the income must be summed up when calculating 1%.
Important nuances:
- This payment is made only if the entrepreneur's income exceeds the amount of 300 thousand rubles, with a smaller amount, payment is not made.
- There is a maximum payment amount, which is calculated by the formula: 8 minimum wages * 26% * 12, thus in 2016 it is 154 851 rubles 84 kopecks.
- Starting from 2016, this payment must be made to a separate KBK number, which differs from the fixed payment - 392 1 02 02 140 06 1200 160.
- Payment can be made both during the current year to reduce taxes, and until April 1 of the next year.
- Since 2017, all contributions are transferred to the Federal Tax Service according to new details.
Important! Note that the FTS admitted that the amount of payment to the Pension Fund of the Russian Federation in the amount of 1% is also a fixed one, therefore, the amount of taxes can also be reduced by its amount. At the same time, the amounts of these contributions can be paid in the reporting year, then this amount can be taken to a decrease in the reporting year, and not in the next.
Terms of payment of insurance premiums when closing an individual entrepreneur
If you decide to close the individual entrepreneur, then you will also need to pay off the debt on fixed payments of the individual entrepreneur. In order to pay off the arrears of contributions, you have 15 days from the date of payment State Register information about the exclusion of you as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.
Features of payment of insurance premiums
When paying contributions, you should take into account some features:
- You can pay a fixed payment to an individual entrepreneur in 2017, as well as in subsequent years, from the current account of the entrepreneur opened in any bank, for example, from an account with Sberbank.
- The amount of contributions must be paid taking into account kopecks.
- If a citizen does not open an individual entrepreneur from the beginning of the year, then the calculation of contributions is carried out from the moment of opening an enterprise until the end of this year.
- If a citizen does not close the IP at the end, then payments are calculated from the beginning of the reporting year until the moment the business is closed.
- Payment of a fixed payment to the Pension Fund of Russia and 1% of the excess amount from 2017 is carried out according to different BCC.
Reduction of taxes on insurance premiums
Note that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profits of 300 thousand rubles, since it is currently also equated to fixed payments.
IE on the simplified tax system "Income"
If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the Pension Fund for employees. If he has no employees, then the tax is reduced by 100% of the amounts of fixed payments. At the same time, it is better to transfer contributions on a quarterly basis, because they also reduce quarterly advance payments for.
SP on UTII
If an entrepreneur conducts activities that fall under, then in this case, the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as on paid contributions for the individual entrepreneur. If the individual entrepreneur has no employees, then the tax is reduced by 100% of the amounts of fixed payments of the individual entrepreneur for himself.
Important! Calculation calculation of the declaration is made by the “cash” method. Those. when the tax is reduced, transfers are taken that were paid during the billing period, and not calculated for the same period ().
Individual entrepreneur on the simplified tax system "Income minus Expenses", on the unified agricultural tax or OSNO
In this case, it does not matter whether the entrepreneur is an employer or not. The amounts of payments to the FIU are included in the amount of expenses, which in turn reduce tax base according to the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the systems of taxation described above.
SP on the Patent
In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the FIU. It also doesn't matter if the entrepreneur has employees or not.
Reporting
Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to a fixed payment, make payments to the FIU for employees, and also provide the following reporting:
If the SP did not full payment or did not pay the dues at all, then a fine of 20% is possible. Moreover, if intent was revealed in not paying taxes, the fine may be 40% of the amount of arrears.