Calculation of SP contributions for an incomplete year. Insurance premiums for individual entrepreneurs
The calculator of insurance premiums for individual entrepreneurs will help to calculate the amount of payments for compulsory insurance that the entrepreneur must pay "for himself." Sum medical contributions fixed, and the amount of pension depends on the amount of income. If an individual entrepreneur has employees, contributions from their salaries are listed separately.
Who pays the premiums
Sole proprietors must pay contributions for compulsory pension and health insurance from their income. Insurance premiums for temporary disability and maternity insurance can be paid by individual entrepreneurs on a voluntary basis. Contributions for insurance against industrial accidents and occupational diseases (another name - “for injuries”) are not paid from the entrepreneur's income.
If an individual entrepreneur has hired workers, then it is necessary to make deductions from their salaries for pension and medical insurance, as well as for social insurance, including “injuries”. In this case, contributions "for oneself" and for employees are calculated and transferred separately from each other.
How the payment amount is calculated
Pension contributions "for oneself" are calculated according to the rule. If the income received during the calendar year did not exceed 300,000 rubles, then the amount of deductions is fixed. If the income exceeds 300,000 rubles, then the deductions are equal fixed amount plus 1% of the excess amount. The amount of medical contributions "for oneself" does not depend on income.
In a situation where the calendar year has not been fully worked out, the amount of payments "for oneself" is recalculated based on the actual hours worked. In case of suspension of activities due to parental leave under 1.5 years old, due to military service on appeal or for a number of other reasons, contributions are not charged for the period of suspension.
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” sign. 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 the 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 IE “for myself” for 2018 for an individual entrepreneur WITHOUT employees.
- 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): 26545 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.
My other PI calculators:
Don't forget to subscribe to new articles for IP!
And you will be the first to know about new laws and important changes:
Dear Entrepreneurs!
A new e-book on taxes and insurance premiums for individual entrepreneurs on simplified taxation system 6% without employees for 2020 is ready:
"What taxes and insurance premiums does the individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"
![](https://i1.wp.com/dmitry-robionek.ru/wp-content/uploads/2020/02/cover-usn-2020-300-j.jpg)
The book covers:
- Questions about how, how much and when to pay taxes and insurance premiums in 2020?
- 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!
Done detailed step by step guide on the opening of the IP in 2020. This e-book is intended primarily for beginners who want to start an individual entrepreneur and work for themselves.
It is called that:
"How to open an IE in 2020? Step-by-step instructions for beginners"
From this instruction, you will learn:
- How to properly draw up documents for opening an individual entrepreneur?
- Choosing OKVED codes for individual entrepreneurs
- Choosing a taxation system for individual entrepreneurs (brief overview)
- I will answer many related questions
- What supervisory authorities need to be notified after the IP is opened?
- All examples are for 2020
- And much more!
![](https://i0.wp.com/dmitry-robionek.ru/wp-content/uploads/2019/12/cover-open-ip-2020-300-j.jpg)
The amount of insurance premiums of individual entrepreneurs for themselves in 2016
Insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation and FFOMS in 2016
Since 2016, the size of the fixed part of insurance contributions to the Pension Fund of Russia and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed portion of the contributions is paid. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. Fixed contributions to the PFR are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- until April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).
Calculate insurance premiums for yourself using our online calculator:
Calculate insurance premiums to the Pension Fund and FFOMS
In FFOMS in 2016 only fixed payments are paid. 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).
The minimum wage at the beginning of 2016 was 6204 rubles. (approved by Federal Law No. 376-FZ dated December 14, 2015).
Fixed contributions for 2016
Contribution | Rate | KBK for 2016 | For 1 month | In 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 316.45 rubles must be paid.
To the attention of entrepreneurs! Since 2016, the KBK for payment of a contribution from income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
If the IP did not work 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) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance premiums for the year in the Pension Fund of the Russian Federation will be 17,109.75 rubles. (6204 x 26% x 10 months + (6204: 28 x 17) x 26%); in FFOMS - 3356.14 rubles. (6204 x 5.1% x 10 months + (6204: 28 x 17) x 5.1%).
Deadline for payment of fixed payments- until December 31 of the year for which the contributions are paid, but the FIU on its website publishes information 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.
If the income of the individual entrepreneur for settlement period will exceed 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (Pension Fund + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. fourteen. Federal law dated July 24, 2009 No. 212-FZ as amended by Federal Law No. 347-FZ dated 28.11.2015.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of the eight-fold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 maximum size contributions to the Pension Fund of the Russian Federation is 154851.84 rubles.(6204 x 8 x 26% x 12)
Important! Not for premium payers paying income tax individuals(OSNO); neither for entrepreneurs applying the simplified taxation system of 15% (income minus expenses) when calculating income for the purpose of insurance premiums, expenses are not taken into account.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (income from entrepreneurial activity) | Income taxable with personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; p. 3.1. Sheet B |
Simplified taxation system regardless of the selected taxation option (6% or 15%) | Taxable income Single tax... Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value 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 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: 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 2016. The amount of insurance premiums to the Pension Fund will be:
fixed part RUB 19,356.48 + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.
Total: RUB 40,356.48
In FFOMS, regardless of the amount of income, we pay fixed payment RUB 3,796.85
To pay insurance premiums for 2016, use our online premium calculator.
Note! Increase from July 1, 2016 the minimum wage to 7500 rubles. does not affect the amount of fixed payments. Since the calculation of insurance premiums for 2016 requires a minimum wage, which is set for January 1 of this year (clause 1, clause 1.1. Of article 14 of the Federal Law of 24.07.2009 N 212-FZ).
With this calculator, you can quickly calculate the tax contributions for mandatory pension and health insurance in accordance with the requirements of 2020. The BukhSoft program will help you to form the correct payment for contributions with up-to-date details.
Calculate IE contributions and make a payment
Insurance premiums IE in 2020
- The procedure for determining the amount of a fixed insurance premium of an individual entrepreneur for a GPT. Let's remind, earlier it was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution is fixed in the Tax Code. For 2020, it is 32,448 rubles. For 2019 - 29 354 rubles.
- Individual entrepreneurs' income can exceed 300,000 rubles per year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed 259,584 rubles for 2020. For 2019 - 234 832 rubles.
- The last day for payment of contributions to the MPI from the income of the individual entrepreneur exceeding 300,000 rubles is July 1 of the year following the reporting year.
- An additional contribution to the tax on OPS from income for the year over 300,000 rubles is also "untied" from the minimum wage. The amount of the contribution in a fixed amount is spelled out in the Tax Code and amounts to 8,426 rubles for 2020. For 2019 - 6884 rubles.
The procedure for paying contributions to the FIU in 2020
- No later than December 31, 2020, they pay a fixed part of the contributions for the GPT to the Federal Tax Service. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. The amount of the fixed part of contributions to compulsory pension insurance for 2020 is 32,448 rubles;
- until December 31, 2020, they pay a fixed payment for compulsory medical insurance to the Federal Tax Service in the amount of 8426 rubles.
- no later than July 1, 2021, they pay an additional payment for the GPT to the Federal Tax Service from income for the year in excess of 300,000 rubles. This is 1% of income over 300,000 rubles. In this case, the sum of all payments cannot exceed 259,584 rubles.
There is also a voluntary contribution for the mandatory social insurance in the FSS. In 2020, its size is 4221.24 rubles. The due date is no later than December 31, 2020.
An example of calculating insurance premiums for an individual entrepreneur for himself in 2020
The income of an individual entrepreneur (born in 1970) for 2020 is 2,400,000 rubles.
The fixed part of individual entrepreneurs' contributions to pension insurance for 2020 is set at 32,448 rubles. The entrepreneur must pay this amount by December 31, 2020.
The individual part of contributions to pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2021.
Total pension insurance contributions: 32,448 rubles. + RUB 21,000 = RUB 53 448
For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the amount of 8426 rubles. until December 31, 2020.
The amount of fixed contributions of individual entrepreneurs for 2020
Contribution |
KBK for 2019 |
For 1 month, rub. |
Per year, rub. |
Pension Fund (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
- );
- ).
That is, if the entrepreneur was registered on February 12, 2020, the amount of insurance premiums for 2020:
- in the PFR will be 28,681.71 rubles. (32 448 rubles: 12 x 10 months + 32 448 rubles: 12: 28 days x 17 days);
- in FFOMS - 7447.98 rubles. (8426 rubles: 12 x 10 months + 8426 rubles: 12: 28 days x 17 days).
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 40 874 rubles. (OPS and OMS), he must transfer the estimated part of insurance premiums, which is 1% of the excess amount *.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of eight times the fixed amount of insurance premiums in Pension Fund... That is, for 2020, the maximum amount of contributions to the PFR is 259,854 rubles. (32 448 rubles x 8)
Payment term
- 182 1 02 02 140 06 1110 160 for contributions from income for 2017, 2018, 2019, 2020 and later;
Income calculation
Tax regime | Income | Where do we get |
STS (6% or 15%) * | ||
Patent system | ||
UTII | ||
ESHN | The total of column 4 of the Book of Income and Expenses |
Insurance premiums for individual entrepreneurs in 2019
- A new procedure for determining the amount of a fixed insurance contribution of an individual entrepreneur to the Pension Fund (an entrepreneur's contribution "for himself"). Let's remind, earlier it was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution to the FIU is fixed in the Tax Code. It is: for 2019 - 29 354 rubles, for 2020 - 32 448 rubles.
- Individual entrepreneurs' income may exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed: for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
- The last day for payment of contributions to the Pension Fund from the income of individual entrepreneurs in excess of 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 "untied" from the minimum wage. The amount of the compulsory medical insurance contribution in a fixed amount is now spelled out in the Tax Code and is: for 2019 - 6884 rubles, for 2020 - 8426 rubles.
* Art. 2 of the Federal Law of November 27, 2017 No. 335-FZ.
The procedure for paying contributions to the FIU in 2019
- Until December 31, 2019, a fixed payment is paid to the FFOMS in the amount of 6884 rubles. Contributions to the FFOMS from income over 300 thousand rubles. do not calculate and do not pay;
- until December 31, 2019, a fixed portion of the contributions is paid to the FIU. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. The amount of the fixed part of contributions to the Pension Fund for 2019 is 29,354 rubles;
- no later than July 1, 2020, they pay the estimated part of insurance premiums to the Pension Fund (1% of the amount of income over 300 thousand rubles per year).
An example of calculating insurance premiums for an individual entrepreneur 2019
The income of an individual entrepreneur (born in 1970) for 2019 is 2,400,000 rubles.
The fixed part of individual entrepreneurs' contributions to pension insurance for 2019 is set at 29,354 rubles. The entrepreneur must pay this amount by December 31, 2019.
The individual part of contributions to pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2020.
Total amount of insurance contributions for pension insurance: 29 354 rubles. + RUB 21,000 = RUB 50 354
For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the FFOMS in the amount of 6884 rubles. until December 31, 2019.
The amount of fixed contributions of individual entrepreneurs for 2019
Contribution |
KBK for 2019 |
For 1 month |
In a year |
Pension Fund (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
* In case of monthly payment, the remaining kopecks are paid in last month of the year.
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated:
- as the sum of contributions for fully worked months ( The amount of fixed contributions to the Pension Fund of the Russian Federation and FFOMS for the year: 12 х Number of months );
- as the amount of contributions for the not fully worked month ( The amount of fixed contributions to the Pension Fund and FFOMS for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month ).
That is, if the entrepreneur was registered on 02/12/2019, the amount of insurance premiums for 2019:
- in the Pension Fund will be 25,946.84 rubles. (29 354 rubles: 12 x 10 months + 29 354 rubles: 12: 28 days x 17 days);
- in FFOMS - 6084.97 rubles. (6884 rubles: 12 x 10 months + 6884 rubles: 12: 28 days x 17 days).
Deadline for payment of fixed payments- before December 31 of the year for which the contributions are paid, but it is better to pay the 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 income over 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 36 238 rubles. (Pension Fund + FFOMS), he must transfer to the Pension Fund the estimated part of insurance premiums, which is 1% of the excess amount *.
* Clause 1 of Art. 430 of the Tax Code of the Russian Federation as amended by Federal Law dated 03.07.2016 No. 243-FZ.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. That is, for 2019, the maximum amount of contributions to the PFR is 234,832 rubles. (RUB 29 354 x 8)
Payment term: 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 from income exceeding 300,000 rubles:
- 182 1 02 02 140 06 1110 160 for contribution from income for 2017, 2018, 2019 and later;
- 182 1 02 02 140 06 1200 160 for contribution from income for 2016 and earlier.
Income calculation
Tax regime | Income | Where do we get |
OSNO (income from entrepreneurial activity) | Income taxable with 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 the letter of the Federal Tax Service of Russia dated February 10, 2017 No.BS-4-11 / [email protected]» | Declaration 3-NDFL; p. 3.1. and p. 3.2. Sheet B |
STS (6% or 15%) * | Income subject to the Unified Tax. Calculated in accordance with Art. 346.15 Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value of the patent is calculated |
UTII | Imputed income. Calculated in accordance with Art. 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 page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
* For entrepreneurs using the simplified taxation system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Insurance premiums for individual entrepreneurs in 2018
- The procedure for determining the amount of a fixed insurance contribution of an individual entrepreneur to a pension fund (an entrepreneur's contribution "for himself") has been updated. Previously, the amount of a fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution to the PFR 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.
- Individual entrepreneurs' income may exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed 212,360 rubles for 2018, 234,832 rubles for 2019, and 259,584 rubles for 2020.
- The last day for payment of contributions to the Pension Fund from the income of individual entrepreneurs in excess of 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 "untied" from the minimum wage. The amount of the compulsory medical insurance contribution in a fixed amount is now spelled out 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 the Federal Law of 27.11.2017 N 335-FZ.
The procedure for paying contributions to the FIU in 2018
- Until December 31, 2018, a fixed payment is paid to the FFOMS in the amount of 5840 rubles. Contributions to the FFOMS from income over 300 thousand rubles. are not calculated or paid;
- until December 31, 2018, a fixed portion of the contributions is paid to the FIU. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, 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 part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).
An example of calculating insurance premiums for an individual entrepreneur 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 at 26,545 rubles. The entrepreneur must pay this amount by December 31, 2018.
The individual part of contributions to pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2019.
Total amount of insurance contributions for pension insurance: 26,545 rubles. + RUB 21,000 = RUB 44 400
For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the FFOMS in the amount of 5840 rubles. until December 31, 2018.
* To calculate insurance premiums for 2018 minimum size labor remuneration (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 |
For 1 month |
In a year |
Pension Fund (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
* In case of monthly payment, the remaining kopecks are paid in the last month of the year.
Calculation of contributions for an incomplete reporting period
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 (The amount of fixed contributions to the Pension Fund and FFOMS for the year: 12 x Number of months);
- the amount of contributions for an incompletely worked month (The amount of fixed contributions to the Pension Fund and FFOMS for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month).
Those. if the entrepreneur was registered on 12.02.2018, the amount of insurance premiums for 2018:
- in the Pension Fund of the Russian Federation 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).
Deadline for payment of fixed payments
Calculation of contributions for income over 300 thousand rubles
If the income of the 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 calculated part of insurance premiums, which is 1% of the excess amount *.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. 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 PFR is 212,360 rubles. (26 545 x 8)
Payment term: 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 from income exceeding 300,000 rubles:
- 182 1 02 02 140 06 1110 160 on contribution from income for 2017-2018 and later periods;
- 182 1 02 02 140 06 1200 160 for contribution from income for 2016 and earlier.
Income calculation
Tax regime | Income | Where do we get |
OSNO (income from entrepreneurial activity) | 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 the letter of the Federal Tax Service of Russia dated February 10, 2017 No.BS-4-11 / [email protected]» | Declaration 3-NDFL; p. 3.1. and p. 3.2. Sheet B |
STS (6% or 15%) * | Income subject to the Unified Tax. Calculated in accordance with Art. 346.15 Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value of the patent is calculated |
UTII | Imputed income. Calculated in accordance with Art. 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 page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
* For entrepreneurs using the simplified taxation system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
In the Pension Fund and FFOMS in 2017
Since 2017, it is not the PFR employees, but the tax authorities, who have been checking the timeliness and completeness of the payment of fixed contributions. In this regard, all rules on such contributions have been moved from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-FZ to a new chapter 34 Tax Code RF.
At the same time, for the bulk of the payers of contributions, little has changed. Tariffs (rates) and the deadline for payment of fixed contributions, as well as the composition of payments will remain the same. Calculations for fixed contributions to the tax authorities do not need to be submitted. Contributions for "injuries", as well as contributions in case of temporary disability and in connection with motherhood, as before, the individual entrepreneur does not pay for himself.
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: See the KBK Handbook for 2017 for which KBKs are in effect in 2017. - The rule * has been canceled, according to which the employees of the pension fund, in the event of failure to provide information on income to the Federal Tax Service Inspectorate, could charge the entrepreneur in the maximum amount.
We will remind that earlier for those individual entrepreneurs who did not submit information on income for 2015 in tax office, instead of 22261.38 rubles. for 2015, the employees of the Pension Fund of the Russian Federation 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), the maximum contributions of individual entrepreneurs will not be charged, since the rule on their accrual has been canceled since January 1, 2017.
The procedure for calculating contributions to the FIU in 2017
- by April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year);
In FFOMS in 2017 only fixed payments are paid. Contributions to the FFOMS from income 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, the minimum wage is required, set for January 1 of the reporting year - 7,500 rubles.
An example of calculating insurance premiums for an individual entrepreneur 2017
The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.
The fixed part of contributions to pension insurance of individual entrepreneurs is equal to 23,400.00 rubles.
The individual part of contributions to pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles.
Total amount of insurance premiums for pension insurance: 23,400 rubles. + RUB 21,000 = RUB 44 400
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 | For 1 month | In 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:
- in the Pension Fund will be 20,823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
- in FFOMS - 4,084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).
Deadline for payment of fixed payments- before December 31 of the year for which the contributions are paid, but it is better to pay the 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 income over 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the calculated part of insurance premiums, which is 1% of the excess amount *.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017, the maximum amount of contributions to the PFR 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 |
---|---|---|
OSNO (income from entrepreneurial activity) | Income taxable with 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 the letter of the Federal Tax Service of Russia dated February 10, 2017 No.BS-4-11 / [email protected]». | Declaration 3-NDFL; p. 3.1. and p. 3.2. Sheet B |
The total of column 4 of the Book of Income and Expenses | ||
Patent system | Income from which the value of the patent is calculated | |
UTII | ||
ESHN | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term:
To the attention of entrepreneurs! Since 2017, for the payment of a contribution from income exceeding 300 thousand rubles. the following KBK are used:
- 182 1 02 02 140 06 1110 160 for contributions from income for 2017 and later;
- 182 1 02 02 140 06 1200 160 for contributions from income for 2016 and earlier.
Insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation and FFOMS in 2016
Insurance premiums of individual entrepreneurs
in the Pension Fund and FFOMS in 2016
Since 2016, the size of the fixed part of insurance premiums to the Pension Fund of Russia and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed portion of the contributions is paid. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. Fixed contributions to the PFR are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
In FFOMS in 2016 only fixed payments are paid. 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).
The minimum wage at the beginning of 2016 was 6204 rubles. (approved by Federal Law No. 376-FZ dated December 14, 2015). And since to calculate insurance premiums for the entire 2016, the minimum wage is required, established as of January 1 of the reporting year (clause 1, clause 1.1. Article 14 of the Federal Law of 24.07.2009 N 212-FZ). That increase in the minimum wage from July 1 to 7,500 rubles did not affect annual amount insurance premiums of individual entrepreneurs.
Fixed contributions for 2016
Contribution | Rate | KBK for 2016 | For 1 month | In 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 316.45 rubles must be paid.
To the attention of entrepreneurs! When paying contributions in 2017 for the expired period of 2016, the following BCC applies:
Pension insurance contributions for 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 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 Federal Fund compulsory health insurance coming 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 a 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) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance premiums for the year in 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 income over 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (Pension Fund + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 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 28.11.2015 No. 347-FZ.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of the eight-fold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the PFR is 154,851.84 rubles.(6204 x 8 x 26% x 12)
Important! For entrepreneurs using the simplified taxation system of 15% (income minus expenses), when calculating income for the purpose of insurance premiums, expenses are not taken into account. 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 |
---|---|---|
OSNO (income from entrepreneurial activity) | ||
Simplified taxation system regardless of the selected taxation option (6% or 15%) | Income subject to the Unified Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value 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 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: 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.
To the attention of entrepreneurs! Since 2016, the KBK for payment of a contribution from 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 premiums to the Pension Fund will be:
fixed part RUB 19,356.48
+
Total: RUB 40,356.48
In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.
Insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation and FFOMS in 2015
Insurance premiums of individual entrepreneurs
in the Pension Fund and FFOMS in 2015
To the attention of entrepreneurs! Since 2015, the size of the fixed part of insurance contributions to the Pension Fund of Russia and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2015:
- until December 31 of the current year, a fixed part of the contributions is paid. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. Fixed contributions to the PFR 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 part of insurance premiums is paid to the Pension Fund of the Russian Federation (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 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).
The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ dated 01.12.2014).
Fixed contributions for 2015
Contribution | Rate | KBK for 2015 | For 1 month | In 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 a 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) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance premiums for the year in the Pension Fund of the Russian Federation 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 the contributions are paid, but the FIU on its website publishes information 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 income over 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22261.38 rubles. (Pension Fund + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 237-FZ of July 23, 2013.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of the eight-fold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2015 the maximum amount of contributions to the PFR is 148,886.40 rubles.(5965 x 8 x 26% x 12)
expenses are not included.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (income from entrepreneurial activity) | Income taxable with personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; p. 3.1. Sheet B |
STS regardless of the selected taxation option (6% or 15%) | Income subject to the Unified Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value 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 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: 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 rubles.
Total: RUB 39,610.80
In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,650.58 rubles.
Insurance premiums of individual entrepreneurs in the Pension Fund and FFOMS in 2014
Until 2014, insurance contributions to the PFR of individual entrepreneurs were the same for all 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:
- a fixed part (mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received). Fixed contributions to the PFR are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- individual part of insurance premiums to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);
Please note that since 2014, the FIU itself will be responsible for dividing the amount of contributions into the insurance and funded portions. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out by a single payment document (Federal Law of 04.12.2013 No. 351-FZ, article 22.2.).
In 2014, 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 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 based on the minimum wage for 2014 - 5554 rubles.
Contribution | Rate | KBK for 2014 | For 1 month | In 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 a 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) to the end of the month x PFR rate (or FFOMS));
Those. if the entrepreneur was registered on February 12, 2014, the amount of insurance premiums for the year in the Pension Fund will be 15317.14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3,004.52 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 the contributions are paid.
Calculation of contributions for income over 300 thousand rubles
If the income of the individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20,727.53 rubles. (Pension Fund + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 237-FZ of July 23, 2013.
The legislation provides for a limitation of the amount of insurance contributions to the FIU. They cannot exceed the product of the eight-fold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2014 the maximum amount of contributions to the PFR is 138,627, 84 rubles.(5554 x 8 x 26% x 12)
Important! Not for payers of insurance premiums who pay personal income tax (OSNO); nor for entrepreneurs using the simplified tax system 15% (income minus expenses) when calculating income for the purpose of insurance premiums expenses are not included.
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 23.07.2013 No. 237-FZ
Tax regime | Income | Where do we get |
---|---|---|
OSNO (income from entrepreneurial activity) | Income taxable with personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; p. 3.1. Sheet B |
STS regardless of the selected taxation option (6% or 15%) | Income subject to the Unified Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the value 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 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added |
ESHN | Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation | The total of column 4 of the Book of Income and Expenses |
If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.
Payment term: 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 premiums to the Pension Fund will be:
fixed part RUB 17,328.48
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.
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 FIU. At the end of the year, an income declaration must be submitted to the tax inspectorate in accordance with the selected taxation regime. If the FTS does not have information on the entrepreneur's income due to his failure to submit reports, the PFR is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.
Good day! Today I want to write an article about fixed contributions of individual entrepreneurs in 2016, just before that I wrote an article about the year and we will need it to calculate the contributions that the individual entrepreneur must pay to the Pension Fund of Russia (Pension Fund of Russia) and to the MHIF (Fund of Compulsory Medical Insurance).
And so, we will start calculating the entrepreneur's contributions:
Formula for calculating contributions to the Pension Fund and MHIF 2016
Of course, you understand that in order to make any calculations, we need formulas.
Formula of a fixed contribution of an individual entrepreneur to the Pension Fund of the Russian Federation
Pension fund contribution = minimum wage * 12 * 26% + 1% of the (amount exceeding the turnover of 300,000 rubles per year), where:
Pension fund contribution- directly the amount of the fixed contribution that the individual entrepreneur must pay to the pension fund;
Minimum wage
12 - the number of months for which the fee is paid (in our case, we consider it as a year and therefore 1 year = 12 months);
26% - the interest payment that must be paid by the individual entrepreneur to the Pension Fund of the Russian Federation;
1% - if the entrepreneur's turnover exceeds 300,000 per year, then in excess of this amount the individual entrepreneur must pay 1% of the amount that exceeds 300,000 rubles.
It sounds complicated, but when we give examples, everything will become clear.
Formula of a fixed contribution of an individual entrepreneur to the MHIF
MHIF contribution = minimum wage * 12 * 5.1%, where:
MHIF contribution- the amount of the fixed contribution of the MHIF which must be paid by the individual entrepreneur for the year;
Minimum wage- the minimum wage;
12 - number of months (year);
5,1% - the percentage contribution that the individual entrepreneur must pay to the MHIF.
Now let's calculate the amount of the MHIF contribution to the individual entrepreneur to pay in 2016:
Calculation of the MHIF contribution for individual entrepreneurs in 2016
MHIF contribution = 6,204 rubles. (Minimum wage 2016) * 12 (number of months) * 5.1% (MHIF rate) = 6204 * 12 * 5.1% = 3 796 rubles. 85 kopecks
RUB 3 796 85 kopecks - this is the amount that the individual entrepreneur must pay for 2016 to the MHIF.
If you did not start a business from the beginning of the year, then instead of 12, substitute the number of months in the formula that have passed since the registration of the individual entrepreneur.
An example of calculating the contribution of an individual entrepreneur to the Pension Fund of the Russian Federation 2016
The calculation of the fixed contribution of an individual entrepreneur for a pension fund is made according to several formulas and it depends on the total turnover Money entrepreneur for a year.
- Calculation of a fixed contribution of an individual entrepreneur to the Pension Fund of the Russian Federation when the turnover is less than 300,000 rubles. in year;
- Calculation of a fixed contribution of an individual entrepreneur to the Pension Fund of the Russian Federation when the turnover is more than 300,000 rubles. in year.
Calculation of the contribution of the individual entrepreneur to the Pension Fund of the Russian Federation with a turnover of less than 300,000 rubles.
For example, suppose that the annual money turnover Individual entrepreneur amounted to 137,000 rubles. (in fact, the amount can be anything, the main thing is that less than 300,000 rubles.)
Let's calculate the entrepreneur's contributions to the Pension Fund:
Contribution to the FIU= 6 204 rubles. (Minimum wage 2016) * 12 (number of months in a year) * 26% ( interest rate Pension fund for individual entrepreneurs) = 6204 * 12 * 26% = 19 356 rubles. 48 kopecks
As you can see from the formula, we do not have 1%, as you understand, due to the fact that this percentage is taken from the amount over 300,000 rubles, according to the condition, we assumed that the turnover was 137,000 rubles.
137 000 < 300 000 (следовательно 1% в формуле просто убирается, точнее он равен 0)
Calculation of the contribution to the Pension Fund with a turnover of more than 300,000 rubles.
As an example, suppose the entrepreneur's annual turnover is 528,100
V this example calculations of IE contributions to the PFR will look like this:
IE contribution to the Pension Fund= 6 204 rubles. (Minimum wage) * 12 (number of months in a year) * 26% + 1% * (528 100-300 000) = 6204 * 12 * 26% + 1% * 228 100 = 19 356 rubles. 48 kopecks + 2 281 rubles. = RUB 21 637 48 kopecks
I think, according to the calculations, everything is clear and clear.
Fixed IP contribution for 2016
Now it remains to withdraw the amount of the fixed contribution that the entrepreneur must pay in 2016:
Fixed contribution of PI 2016 = contribution of the FIU 2016 + contribution of the MHIF 2016
IE contribution to the Pension Fund and the Federal Medical Insurance Fund, turnover less than 300,000
Individual entrepreneur contribution = 19 356 rubles 48 kopecks. (Pension Fund contribution) + 3796 rubles. 85 kopecks (MHIF fee) = 23,153 rubles. 33 kopecks. - this is a fixed contribution of individual entrepreneurs in 2016 for those whose turnover did not exceed 300,000 rubles.
Private entrepreneur contribution to the Pension Fund and the Federal Medical Insurance Fund; turnover of more than 300,000
Consider the example that we calculated for the FIU with a turnover of more than 300,000 rubles.
Individual entrepreneur fee = 21637 rubles. 48 kopecks (Pension Fund contribution with a turnover of 528,100 rubles) + 3,796 rubles. 85 kopecks (MHIF fee) = 25 434 rubles. 33 kopecks. - this is the size of the fixed contribution of the individual entrepreneur in 2016 for our example.
Maximum PFR contribution for individual entrepreneurs 2016
And indeed there is a maximum amount that an entrepreneur must pay for himself to the pension fund.
Maximum value for calculations the FIU contribution for individual entrepreneurs cannot exceed 8 minimum wages
In 2016, the maximum value of the PFR contribution for individual entrepreneurs = 8 (number of minimum wages) * 6204 (1 minimum wage) * 12 (number of months in a year) * 26% (PFR interest rate) = 8 * 6 204 * 12 * 26% = 154 851 rub. 84 kopecks
I would like to note right away that now, according to the law, if you do not submit tax reports on time (this even applies to zeroes), the FIU has the right to demand from you maximum amount contribution, that is, 154 851 rubles. 84 kopecks !!!
Fixed contribution to individual entrepreneurs (not a full year)
Newcomers are often confused with contributions and pay contributions to the FIU in full, although they did not start their activities from the beginning of the year.
One even asked me if he should pay the fixed contributions of an individual entrepreneur in full if he was registered and received a certificate of entrepreneurship in DECEMBER.
Of course not, an individual entrepreneur must pay fixed contributions only from the moment he became an entrepreneur.
Suppose that the individual entrepreneur registered in the month of May, in this case, the fixed contributions for him will be as follows:
Contribution to the MHIF= Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% = 2531 rubles. 23 kopecks.
Contribution to the FIU(turnover less than 300,000 rubles) = minimum wage * 8 * 26% = 6204 * 8 * 26% = 12,904 rubles. 32 kopecks
IE contributions for an incomplete year (turnover over 300,000)
For our particular case, the contribution to the Pension Fund when the turnover exceeded 300,000 rubles. and amounted to 528,100 rubles. the calculation will be as follows: minimum wage * 8 * 26% + 1% * (528,100 - 300,000) = 6,204 * 8 * 26% + 2,281 = 15,185 rubles. 32 kopecks
You need to understand that the fixed contributions of individual entrepreneurs are not taxes. This is a deduction of an entrepreneur for himself in a pension, in order to then receive a pension and for medicine, which is supposedly free in our country.
When to pay contributions to individual entrepreneurs in 2016
An entrepreneur has the right to pay contributions for himself at any time and in any amount, the main thing is that at the end of the year (in our case, 2016) everything has been paid, that is, until December 31, 2016.
Currently, many entrepreneurs use this Internet accounting for calculating taxes, contributions and submitting reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.
Procedure state registration An individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents completely free of charge without leaving your home through the online service: Registration of an individual entrepreneur or LLC is free for 15 minutes. All documents comply current legislation RF.
This concludes the article! With questions, as always, in the comments or in the group “
- Advantages of cottages in our residential complex "Ekodolie Sholokhovo" Profitable mortgage programs
- Residential complex "Novosnegirevsky" (RC "New Snegiri") Environment and transport accessibility
- Residential complex "Vidny Gorod" is frozen
- Advantages of cottages in our residential complex "Ekodolie Sholokhovo"