Calculation of contributions un for an incomplete year. Insurance premiums for un
The insurance premium calculator for individual entrepreneurs will help to calculate the amount of payments for compulsory insurance, which the entrepreneur must pay “for himself”. The amount of medical contributions is fixed, and the amount of pension depends on the amount of income. If an individual entrepreneur has employees, contributions from their salary are transferred separately.
Who pays insurance premiums
Individual entrepreneurs must transfer from their income contributions for compulsory pension and health insurance. Temporary disability insurance contributions and in connection with maternity, individuals can pay on a voluntary basis. Contributions for insurance against industrial accidents and occupational diseases (also known as “injury”) are not paid from the income of the entrepreneur.
If an individual entrepreneur has employees, then their salary must be paid deductions for pension and medical insurance, as well as social insurance, including “injuries”. At the same time, contributions “for oneself” and for employees are calculated and transferred separately from each other.
How is the payment amount calculated
Pension contributions "for themselves" 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 income exceeded 300,000 rubles, then deductions are equal to a fixed amount plus 1% of the excess amount. The amount of medical contributions "for yourself" does not depend on income.
In a situation when the calendar year is not fully worked out, the amount of payments “for oneself” is recalculated based on the time actually worked. In the event of suspension of activity due to parental leave up to 1.5 years, due to military service on conscription or for a number of other reasons, contributions for the time of suspension are not charged.
Good afternoon, dear IP!
He made a small IP calculator for calculating the insurance premiums of IP for himself for 2018. Please note that he considers based on the scheme that was proposed by the Government of the Russian Federation for 2018.
I draw your attention to the fact that the calculator works in a trial mode. For the purposes of self-examination or in the preparation of business plans. For example, when calculating the future tax and contribution burden. It will not replace accounting programs or services.
How to use a calculator?
- Enter the beginning of the billing period and the end. Dates are entered only within 2018.
- If the income is more than 300,000 rubles a year, then we also introduce it, with copecks, separating rubles and kopecks with a dot. If an error is displayed, use a comma.
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 the dates, pay particular attention to this moment, since the display of the date entry depends on the regional settings of a particular computer.
Otherwise, get the wrong calculation.
Note:
- Settlements are made only within 2018. If you enter dates outside 2018, the calculation will be incorrect.
- Only mandatory assessments of FE “for themselves” for 2018 are considered for FE without employees.
- The calculator does not consider fines and penalties for violations of payment of insurance premiums (late payment, incomplete payment, etc.)
Formula for calculations for the full year:
Update: according to which the insurance premiums are proposed to be untied from the minimum wage from January 1, 2018. Accordingly, the calculations are as follows:
- Contributions to the PFR for themselves (for pension insurance): 26,545 rubles
- Contributions to the FFOMS for themselves (for medical insurance): 5840 rubles
- Total for 2018 \u003d 32385 rubles
- Also do not forget about 1% of the amount exceeding 300,000 rubles of annual income
Actually, the calculator itself
- I draw your attention once againthat in some browsers the date format may be entered in a format unusual for Russia DD.MM.YY(day, month, year), and in the format MM / DD / YY (month, day, year). Pay special attention to this moment!
- If the income is more than 300,000 rubles a year, then we also introduce it, with copecks, separating the rubles and copecks with a dot. If an error is displayed, use a comma.
Count, check. If you have questions or find inaccuracies, then be sure to write in the comments below.
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Dear businessmen!
A new e-book on taxes and insurance contributions for IP on USN 6% is ready without employees for 2020:
"What taxes and insurance premiums does the individual entrepreneur pay on USN 6% without employees in 2020?"
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The book covers:
- Questions about how, how much and when to pay taxes and premiums in 2020?
- Examples for calculating taxes and insurance premiums "for yourself"
- The calendar of payments on taxes and insurance premiums
- Frequent errors and answers to many other questions!
Dear readers!
A detailed step-by-step guide on opening IP in 2020 is ready. This e-book is intended primarily for beginners who want to open an IP and work for themselves.
It is called:
"How to open an IP in 2020? A step-by-step instruction for beginners"
From this manual you will learn:
- How to draw up documents for opening IP?
- Select OKVED codes for IP
- Choosing a tax system for individual entrepreneurs (a brief overview)
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- All examples are for 2020.
- And much more!
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The amount of insurance premiums IP for yourself in 2016
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2016
Since 2016, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to 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 calculated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).
Calculate your premiums using our online calculator:
Calculate insurance premiums in the PFR and FFOMS
In FFOMS in 2016, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to 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-ФЗ dated 12/14/2015).
Fixed contributions for 2016
Contribution | Rate | KBK for 2016 | For 1 month | Per year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1100 160 | 1613,04 | 19356,48 |
FFOMS | 5,1% | 392 1 02 02103 08 1011 160 | 316,40* | 3796,85 |
Total: | 1929,44 | 23153,33 |
* Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.
Attention entrepreneurs! Since 2016, KBC for the payment of a fee on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the sum of:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the 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 12.02.2016, the amount of insurance premiums for the year in the PFR 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%).
Fixed Payment Deadline - until December 31 of the year for which contributions are paid, but the FIU on its website posts information about the need to pay payments until 12/27, 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 the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of November 28, 2015 N 347-ФЗ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum contribution to the FIU is 154,851.84 rubles. (6204 x 8 x 26% x 12)
Important! Not for payers of insurance premiums paying personal income tax (GI); nor for entrepreneurs applying the simplified taxation system for 15% (income minus expenses) when calculating income for insurance premiums, expenses are not taken into account.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration of 3-personal income tax; paragraph 3.1. Sheet B |
USNO regardless of the chosen taxation option (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 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 in the FIU will be:
fixed part 19,356.48 rubles. + individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.
Total: 40,356.48 rubles.
In FFOMS, regardless of the amount of income we pay a fixed payment of 3,796.85 rubles.
To pay premiums for 2016, use our online premium calculator.
Note! Increase from July 1, 2016 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 (paragraph 1, paragraph 1.1. Article 14 of the Federal Law of 24.07.2009 No. 212-FZ).
Using this calculator, you can quickly calculate the amount of contributions to the tax on compulsory pension and medical insurance in accordance with the requirements of 2020. The BukhSoft program will help to formulate the correct payment system for contributions with current details.
Calculate FE contributions and make a payment
IP insurance premiums in 2020
- The procedure for determining the amount of the fixed insurance premium of IP at the OPS. Recall that 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.
- IP revenues may exceed 300,000 rubles per year. The maximum amount of fixed IP contributions from such income should not exceed 259 584 rubles for 2020. For 2019 - 234,832 rubles.
- The last day for the payment of contributions to the OPS from the income of individuals exceeding 300,000 rubles is July 1 of the year following the reporting year.
- An additional contribution to the tax on social security contributions from annual income of over 300,000 rubles is also “untied” from the minimum wage. The fixed contribution amount is prescribed in the Tax Code and amounts to 8426 rubles for 2020. For 2019 - 6884 rubles.
The procedure for paying contributions to the FIU in 2020
- Not later than December 31, 2020, they pay a fixed part of contributions to the OPS to the Federal Tax Service. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. The amount of the fixed part of the mandatory pension insurance contributions for 2020 is 32,448 rubles;
- until December 31, 2020, they pay a fixed payment for mandatory medical insurance in the Federal Tax Service in the amount of 8426 rubles.
- no later than July 1, 2021, they pay an additional tax on income tax to the Federal Tax Service from income for a year exceeding 300,000 rubles. This is 1% of the income of more than 300,000 rubles. Moreover, the sum of all payments cannot be more than 259 584 rubles.
There is also a voluntary contribution to compulsory social insurance in the Social Insurance Fund. In 2020, its size is 4,221.24 rubles. The due date is no later than December 31, 2020.
An example of calculating insurance premiums for individuals in 2020
The income of an individual entrepreneur (born in 1970) for 2020 is 2,400,000 rubles.
The fixed portion of individual pension contributions for 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 the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles. This amount must be paid to the merchant by the FIU no later than July 1, 2021.
The amount of pension insurance contributions total: 32,448 rubles. + 21 000 rub. \u003d 53,448 rub.
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 IP contributions for 2020
Contribution |
KBK for 2019 |
For 1 month, rub. |
For the year, rub. |
FIU (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
- );
- ).
That is, if the entrepreneur is registered on 12.02.2020, the amount of insurance premiums for 2020:
- in the FIU will amount to 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 an individual entrepreneur for the accounting period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 40,874 rubles. (OPS and OMI), he must transfer the estimated part of insurance premiums, which is 1% of the excess amount *.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. That is, for 2020, the maximum amount of contributions to the FIU is 259 854 rubles. (32,448 rub. X 8)
Due date
- 182 1 02 02140 06 1110 160 on the contribution from income for 2017, 2018, 2019, 2020 and later periods;
Income calculation
Tax regime | Income | Where do we get |
STS (6% or 15%) * | ||
Patent system | ||
UTII | ||
Unified agricultural tax | Summary column 4 Books of income and expenses |
IP insurance premiums in 2019
- The new procedure for determining the amount of a fixed insurance premium of IE in the Pension Fund (the contribution of the entrepreneur "for himself"). Recall that earlier it was calculated depending on the minimum wage at the beginning of the year. Now the amount of a fixed contribution to the FIU is fixed in the Tax Code. It is: for 2019 - 29,354 rubles., For 2020 - 32,448 rubles.
- IP income may exceed 300,000 rubles. per year. The maximum amount of fixed IP contributions from such income should not exceed: for 2019 - 234 832 rubles, and for 2020 - 259 584 rubles.
- The last day for the payment of contributions to the Pension Fund from the income of individuals in excess of 300,000 rubles. postponed from April 1 to July 1 of the year following the reporting year.
- IP contributions to the FFOMS are also “untied” from the minimum wage. The fixed contribution amount for mandatory medical insurance is now prescribed in the Tax Code and amounts to: 6884 rubles for 2019, 8426 rubles for 2020.
* 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, the FFOMS shall pay a fixed payment in the amount of 6884 rubles. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. do not calculate and do not pay;
- until December 31, 2019, a fixed part of contributions is paid to the FIU. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. The fixed portion 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 contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year).
Example of calculation of insurance premiums for individual entrepreneurs 2019
The income of an individual entrepreneur (born in 1970) for 2019 is 2,400,000 rubles.
The fixed portion of individual pension contributions for pension insurance for 2019 is set at 29,354 rubles. This amount must be paid to the entrepreneur by December 31, 2019.
The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles. This amount must be transferred to the businessman in the FIU no later than July 1, 2020.
The amount of insurance contributions for pension insurance total: 29 354 rubles. + 21 000 rub. \u003d 50 354 rub.
For compulsory medical insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the FFOMS in the amount of 6884 rubles. until December 31, 2019.
The amount of fixed IP contributions for 2019
Contribution |
KBK for 2019 |
For 1 month |
Per year |
FIU (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
* For monthly payments, the remaining pennies are paid in the last month of the year.
Calculation of contributions for an incomplete reporting period
If an individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums shall be calculated:
- as the amount of contributions for fully worked months ( The amount of fixed contributions to the PFR and FFOMS for the year: 12 x Number of months );
- as the amount of contributions for an incompletely worked month ( The amount of fixed contributions to the PFR 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 is registered on 12.02.2019, the amount of insurance premiums for 2019:
- in the FIU will amount to 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).
Fixed Payment Deadline - Until December 31 of the year for which contributions are paid, but it is better to pay payments until December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 36,238 rubles. (PFR + FFOMS), he must transfer to the Pension Fund the estimated part of insurance contributions, which is 1% of the excess amount *.
* cl. 1 art. 430 of the Tax Code as amended Federal Law dated 03.07.2016 No. 243-FZ.
The law provides for a limitation of the amount of insurance premiums in 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 FIU is 234,832 rubles. (29 354 rub. X 8)
Due date: 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.
BCC for the payment of a contribution from income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 on a contribution from income for 2017, 2018, 2019 and later periods;
- 182 1 02 02140 06 1200 160 on the contribution from income for 2016 and earlier periods.
Income calculation
Tax regime | Income | Where do we get |
OSNO (business income) | Income taxed by personal income tax reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / [email protected]» | Declaration of 3-personal income tax; paragraph 3.1. and clause 3.2. Sheet B |
STS (6% or 15%) * | Single Taxed Income. Calculated in accordance with Art. 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Art. 346.29 of the Tax Code | Section 2, p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
* For entrepreneurs applying STS 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
IP insurance premiums in 2018
- The procedure for determining the amount of a fixed insurance premium of an individual entrepreneur in a pension fund has been updated (the entrepreneur’s contribution is “for oneself”). Previously, the amount of a fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of a fixed contribution to the Pension Fund is fixed in the Tax Code of the Russian Federation and amounts to: 26 545 rubles for 2018, 29 354 rubles for 2019, 32 448 rubles for 2020.
- IP income may exceed 300,000 rubles. per year. The maximum amount of fixed IP contributions 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 the payment of contributions to the Pension Fund from the income of individuals in excess of 300,000 rubles. postponed from April 1 to July 1 of the year following the reporting year.
- IP contributions to the FFOMS are also “untied” from the minimum wage. The fixed contribution amount for compulsory medical insurance in a fixed amount is now registered in the Tax Code of the Russian Federation and amounts to: 5840 rubles for 2018, 6884 rubles for 2019, 8426 rubles for 2020.
* Article 2 of the Federal Law of November 27, 2017 N 335-ФЗ.
The procedure for paying contributions to the FIU in 2018
- until December 31, 2018, the FFOMS is paid a fixed payment in the amount of 5840 rubles. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. not calculated and not paid;
- until December 31, 2018, a fixed part of contributions is paid to the FIU. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax 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 .;
- not later than July 1, 2019, the estimated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).
Example of calculating insurance premiums for FE 2018
The income of an individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.
The fixed portion of individual pension contributions for pension insurance for 2018 is set at 26,545 rubles. This amount must be paid to the entrepreneur by December 31, 2018.
The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles. This amount must be paid to the merchant by the FIU no later than July 1, 2019.
Amount of insurance contributions for pension insurance total: 26 545 rubles. + 21 000 rub. \u003d 44,400 rubles.
For compulsory medical insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the FFOMS in the amount of 5840 rubles. until December 31, 2018.
* For calculation of insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.
The amount of fixed IP contributions for 2018
Contribution |
KBK for 2018 |
For 1 month |
Per year |
FIU (insurance part) |
182 1 02 02140 06 1110 160 |
||
FFOMS |
182 1 02 02103 08 1013 160 |
||
* For monthly payments, the remaining pennies are paid in the last month of the year.
Calculation of contributions for an incomplete reporting period
If an individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated as:
- amount of contributions for fully worked months (amount of fixed contributions to the PFR and FFOMS for the year: 12 x Number of months);
- the amount of contributions for the incompletely worked month (The amount of fixed contributions to the PFR and FFOMS for the year: 12: number of calendar days in the month x number of days from the date of registration (inclusive) to the end of the month).
Those. if the entrepreneur is registered on 12.02.2018, the amount of insurance premiums for 2018:
- in the FIU will amount to 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).
Fixed Payment Deadline
Calculation of contributions for incomes exceeding 300 thousand rubles
If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 32 385 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount *.
The law provides for a limitation of the amount of insurance premiums in 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 contribution to the FIU is 212,360 rubles. (26,545 x 8)
Due date: 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.
BCC for the payment of a contribution from income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 on the contribution from income for 2017-2018 and later periods;
- 182 1 02 02140 06 1200 160 on the contribution from income for 2016 and earlier periods.
Income calculation
Tax regime | Income | Where do we get |
OSNO (business income) | Income taxed by personal income tax reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / [email protected]» | Declaration of 3-personal income tax; paragraph 3.1. and clause 3.2. Sheet B |
STS (6% or 15%) * | Single Taxed Income. Calculated in accordance with Art. 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Art. 346.29 of the Tax Code | Section 2, p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
* For entrepreneurs applying STS 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
In the FIU and FFOMS in 2017
Since 2017, it was not the PFR employees who checked the timeliness and completeness of paying fixed contributions, but the tax authorities. In this regard, all the rules on such contributions were transferred from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-ФЗ to a new chapter 34 of the Tax Code of the Russian Federation.
At the same time, little has changed for the bulk of contributors. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments, will remain the same. Settlements on fixed contributions to the tax are not required. Contributions to “injuries”, as well as contributions in case of temporary disability and in connection with motherhood, as before, are not paid by the individual entrepreneur.
What changes in insurance premiums have the FE affected for themselves since 2017?
- From 01/01/2017, these fixed contributions are paid under the new KBK, as the administrator of these payments will change.
Note: Which BACs are valid in 2017, see the BSC Guide for 2017. - The rule * was abolished, according to which the employees of the pension fund, in case of failure to submit income information to the IFTS, could charge the entrepreneur maximum contributions.
Recall earlier in those entrepreneurs who did not submit income information for 2015 to the tax inspectorate, instead of 22,261.38 rubles. for 2015, FIU employees could “ask” to pay the amount of fixed contributions in the amount of 148886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), the maximum FE contributions are not charged, since the rule on their calculation has been canceled from January 1, 2017.
The procedure for calculating contributions to the FIU in 2017
- until April 1 of the year following the reporting year, the calculated part of insurance contributions to the Pension Fund is paid (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 incomes exceeding 300 thousand rubles. not calculated and not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
To calculate insurance premiums for the whole of 2017, the minimum wage set for January 1 of the reporting year is 7500 rubles.
Example of calculating insurance premiums for FE 2017
The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.
The fixed portion of contributions to the pension insurance of FE is 23,400.00 rubles.
The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles.
The amount of pension insurance contributions total: 23,400 rubles. + 21 000 rub. \u003d 44,400 rubles.
For compulsory health insurance, regardless of the amount of income, an individual entrepreneur pays a fixed payment of 4,590 rubles.
Fixed contributions for 2017
* Calculations are based on the minimum wage for 2017 - 7500 rubles.
Contribution | Rate | KBK for 2017 | For 1 month | Per year |
---|---|---|---|---|
FIU (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 is registered 02.10.2017 the amount of insurance premiums for 2017:
- in the FIU will amount to 20823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
- in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).
Fixed Payment Deadline - until December 31 of the year for which contributions are paid, but it is better to pay the payments until December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount *.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017, the maximum contribution to the FIU is 187,200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs applying the simplified tax system 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / [email protected]». | Declaration of 3-personal income tax; paragraph 3.1. and clause 3.2. Sheet B |
Summary column 4 Books of income and expenses | ||
Patent system | Income from which the value of a patent is considered | |
UTII | ||
Unified agricultural tax | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date:
Attention entrepreneurs! Since 2017, to pay a fee on income in excess of 300 thousand rubles. The following BCFs are used:
- 182 1 02 02140 06 1110 160 on contributions from income for 2017 and later periods;
- 182 1 02 02140 06 1200 160 on contributions from income for 2016 and earlier periods.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2016
Insurance contributions of individual entrepreneurs
in the FIU and FFOMS in 2016
Since 2016, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to 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 exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to 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 equal to 6204 rubles. (approved by Federal Law No. 376-ФЗ dated 12/14/2015). And since the calculation of insurance premiums for the whole of 2016 requires a minimum wage set on January 1 of the reporting year (paragraph 1, paragraph 1.1. Article 14 of the Federal Law of July 24, 2009 N 212-ФЗ). That increase in the minimum wage from July 1 to 7,500 rubles did not affect the annual amount of insurance premiums.
Fixed contributions for 2016
Contribution | Rate | KBK for 2016 | For 1 month | Per year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1100 160 | 1613,04 | 19356,48 |
FFOMS | 5,1% | 392 1 02 02103 08 1011 160 | 316,40* | 3796,85 |
Total: | 1929,44 | 23153,33 |
* Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.
Attention entrepreneurs! When paying contributions in 2017 for the past period of 2016, the following BSCs apply:
Fixed insurance premiums for individual pension insurance for themselves in a fixed amount | Contributions | 182 1 02 02140 06 1100 160 |
Penalties | 182 1 02 02140 06 2100 160 | |
Interest | 182 1 02 02140 06 2200 160 | |
Fine | 182 1 02 02140 06 3000 160 | |
A fixed amount of compulsory pension insurance contributions credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the payer's income in excess of 300 thousand rubles) | Contributions | 182 1 02 02140 06 1200 160 |
Penalties | 182 1 02 02140 06 2100 160 | |
Interest | 182 1 02 02140 06 2200 160 | |
Fine | 182 1 02 02140 06 3000 160 | |
The insurance premiums for compulsory medical insurance of the working population in a fixed amount credited to the budget of the Federal Fund for Compulsory Medical Insurance, coming from payers | Contributions | 182 1 02 02103 08 1011 160 |
Penalties | 182 1 02 02103 08 2011 160 | |
Fine | 182 1 02 02103 08 3011 160 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the sum of:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the 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 12.02.2016, the amount of insurance premiums for the year in the PFR 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%).
Fixed Payment Deadline
Calculation of contributions for incomes exceeding 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 23153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of November 28, 2015 N 347-ФЗ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum contribution to the FIU is 154,851.84 rubles. (6204 x 8 x 26% x 12)
Important! For entrepreneurs applying the simplified taxation system, 15% (income minus expenses) when calculating income for insurance premiums, expenses are not taken into account. Entrepreneurs based 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 (business income) | ||
USNO regardless of the chosen taxation option (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.
Attention entrepreneurs! Since 2016, KBC for the payment of a fee on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance premiums in the FIU will be:
fixed part 19,356.48 rubles.
+
Total: 40,356.48 rubles.
In FFOMS, regardless of the amount of income we pay a fixed payment of 3,796.85 rubles.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2015
Insurance contributions of individual entrepreneurs
in the FIU and FFOMS in 2015
Attention entrepreneurs! Since 2015, the size of the fixed portion of insurance premiums in the PFR 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 contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to 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 contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);
In FFOMS in 2015, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).
The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).
Fixed contributions for 2015
Contribution | Rate | KBK for 2015 | For 1 month | Per year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1550,90 | 18610,80 |
FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 304,22 | 3650,58 |
Total: | 1855,12 | 22261,38 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the sum of:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the 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 12.02.2015, the amount of insurance contributions for the year in the Pension Fund will amount to 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%).
Fixed Payment Deadline - until December 31 of the year for which contributions are paid, but the FIU on its website posts information about the need to pay payments until 12/27, due to the fact that in the last days of the year banks may not have time to transfer payments.
Calculation of contributions for incomes exceeding 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 22,261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of 23.07.2013 N 237-FZ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time 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 FIU is 148886.40 rubles. (5965 x 8 x 26% x 12)
expenses are not taken into account.
Income calculation
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration of 3-personal income tax; paragraph 3.1. Sheet B |
STS regardless of the chosen option of taxation (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 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
+
individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.
Total: 39,610.80 rub.
In FFOMS, regardless of the amount of income we pay a fixed payment of 3650.58 rubles.
Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2014
Until 2014, insurance contributions to the FIU of individual entrepreneurs were uniform for all and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions is changing, they will be divided into:
- a fixed part (mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received). Fixed contributions to the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
- individual part of insurance contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);
Please note that since 2014, the FIU itself will be engaged in dividing the amount of contributions into the insurance and funded part. Now, when assessing contributions, rates and amounts do not depend on the year of birth, and the transfer is made by a single payment document (Federal Law dated 04.12.2013 No. 351-FZ Art. 22.2.).
In FFOMS in 2014, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOM are calculated according to 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 | Per year |
---|---|---|---|---|
FIU (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1444,04 | 17328,48 |
FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 283,25 | 3399,05 |
Total: | 1727,29 | 20727,53 |
Calculation of contributions for an incomplete reporting period
If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the sum of:
- contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
- the amount of contributions for the incompletely worked month (minimum wage: the number of calendar days in a month x the 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 12.02.2014, the amount of insurance contributions for the year in the FIU will be 15317, 14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).
Fixed Payment Deadline - Until December 31 of the year for which contributions are paid.
Calculation of contributions for incomes exceeding 300 thousand rubles
If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of 23.07.2013 N 237-FZ.
The law provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time 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 FIU is 138627, 84 rubles. (5554 x 8 x 26% x 12)
Important! Not for payers of insurance premiums paying personal income tax (GI); nor for entrepreneurs applying the simplified tax system 15% (income minus expenses) when calculating income for insurance contributions expenses are not taken into account.
Income calculation
* Clause 8, Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of 23.07.2013 N 237-FZ
Tax regime | Income | Where do we get |
---|---|---|
OSNO (business income) | Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration of 3-personal income tax; paragraph 3.1. Sheet B |
STS regardless of the chosen option of taxation (6% or 15%) | Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code | Summary column 4 Books of income and expenses |
Patent system | Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code | Income from which the value of a patent is considered |
UTII | Imputed income. Calculated in accordance with Article 346.29 of the Tax Code | Section 2 p. 100 of the Declaration on UTII. If there are several Sections 2, all amounts on page 100 add up |
Unified agricultural tax | Income taxed by the Unified Social Tax. Calculated in accordance with paragraph 1 of article 346.5 of the Tax Code | Summary column 4 Books of income and expenses |
If an individual entrepreneur applies more than one taxation regime, the taxable income from the activities is summarized.
Due date: insurance contributions in the amount of 1% of the amount of income in excess of 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 in the FIU will be:
fixed part 17,328.48 rubles.
+
individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.
Total $ 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 of individual entrepreneurs
Since 2012, individual entrepreneurs, notaries and lawyers have not submitted reports to the FIU. At the end of the year, a tax return must be submitted to the tax office in accordance with the selected tax regime. If information on the entrepreneur’s income is not available from the Federal Tax Service due to his failure to submit reports, the FIU is required 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 FE in 2016, just before that I wrote an article about the year and we need it to calculate the contributions that an individual entrepreneur should pay to the PFR (Pension Fund of Russia) and to the MHIF (Compulsory Medical Insurance Fund).
And so, we will begin to calculate the contributions of the entrepreneur:
Formula for calculating contributions to the FIU and MHIF 2016
Of course, you understand that in order to make any calculations we need formulas.
The formula for a fixed contribution of IP to the FIU
PFR contribution \u003d minimum wage * 12 * 26% + 1% of (amount exceeding the turnover of 300,000 rubles per year), Where:
PFR 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 contribution is paid (in our case, we are considering for the year and therefore 1 year \u003d 12 months);
26% - the percentage contribution that must be paid by the individual entrepreneur in the FIU;
1% - if the entrepreneur’s turnover exceeds 300,000 per year, then over this amount the entrepreneur must pay 1% of the amount that exceeds 300,000 rubles.
It sounds complicated, but when we give examples everything will become clear.
The formula for a fixed contribution of IP to the MHIF
Contribution to MHIF \u003d minimum wage * 12 * 5.1%, Where:
FOMS contribution - the amount of the fixed contribution of the MHIF which must be paid by the individual entrepreneur for the year;
Minimum wage - minimum wage;
12 - number of months (year);
5,1% - the percentage contribution that IP must pay to the MHIF.
Now let's calculate what amount of the contribution the MHIF must pay in 2016:
Calculation of the MHIF contribution for IP in 2016
FOMS contribution \u003d 6 204 rub. (Minimum wage 2016) * 12 (number of months) * 5.1% (MHIF rate) \u003d 6204 * 12 * 5.1% \u003d 3,796 rubles. 85 kopecks
3 796 rub. 85 kopecks - It is precisely this amount that IP must pay for 2016 to the MHIF.
If you started the business not from the beginning of the year, then instead of 12, substitute the number of months that have passed since the registration of the individual entrepreneur into the formula.
An example of calculating the contribution of IP in the FIU 2016
The calculation of a fixed contribution of IP for a pension fund is made according to several formulas and it depends on the total turnover of funds of the entrepreneur for the year.
- Calculation of a fixed contribution of individual entrepreneurs to the FIU when the turnover is less than 300,000 rubles in year;
- Calculation of a fixed contribution of individual entrepreneurs to the FIU when the turnover is more than 300,000 rubles. in year.
Calculation of the IP contribution to the FIU with a turnover of less than 300,000 rubles.
For example, suppose that the annual cash flow of an individual entrepreneur was 137,000 rubles. (in fact, the amount can be any, most importantly, less than 300,000 rubles.)
We will calculate the contributions of the entrepreneur to the FIU:
Contribution to the FIU \u003d 6 204 rub. (MROT2016) * 12 (number of months in a year) * 26% (interest rate of PFR for individual entrepreneurs) \u003d 6204 * 12 * 26% \u003d 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 an amount of more than 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 FIU with a turnover of more than 300,000 rubles.
As an example, suppose that the annual turnover of an entrepreneur was 528,100
In this example, the calculation of the contributions of individual entrepreneurs to the FIU will look like this:
IP contribution to the FIU \u003d 6 204 rub. (Minimum wage) * 12 (number of months in a year) * 26% + 1% * (528 100-300 000) \u003d 6204 * 12 * 26% + 1% * 228 100 \u003d 19 356 rubles. 48 kopecks + 2 281 rub. \u003d 21 637 rub. 48 kopecks
I think everything is clear and understandable by calculations.
Fixed FE contribution for 2016
Now it remains to withdraw the amount of the fixed contribution that the entrepreneur must pay in 2016:
Fixed contribution FE 2016 \u003d PFR contribution 2016 + FOMS contribution 2016
IP contribution to PFR and MHIF turnover less than 300,000
FE contribution \u003d 19 356 ru. 48 kopecks. (contribution by the FIU) + 3796 rubles. 85 kopecks (FOMS contribution) \u003d 23,153 rubles. 33 kopecks - This is a fixed FE contribution in 2016 for those whose turnover did not exceed 300,000 rubles.
IP contribution to the PFR and MHIF turnover of more than 300,000
Consider the example that we calculated for the FIU with a turnover of more than 300,000 rubles.
IP contribution \u003d 21637 rubles. 48 kopecks (contribution of the FIU with a turnover of 528,100 rubles) + 3,796 rubles. 85 kopecks (MHIF contribution) \u003d 25,434 rubles. 33 kopecks - this is the amount of a fixed contribution of IP in 2016 for our example.
The maximum contribution of the FIU for IP 2016
And indeed there is a maximum amount that an entrepreneur must pay for himself in a pension fund.
The maximum value in calculating the contribution of FIUs from an individual entrepreneur may not exceed 8 minimum wages
In 2016, the maximum value of the PFR contribution for individual entrepreneurs \u003d 8 (the number of minimum wages) * 6204 (1 minimum wages) * 12 (the number of months in a year) * 26% (interest rate of the Pension Fund) \u003d 8 * 6 204 * 12 * 26% \u003d 154 851 rub. 84 cop.
I immediately want to note that now, according to the law, if you do not submit tax reports on time (this applies even to zero), the FIU has the right to demand the maximum amount from you, that is, 154,851 rubles. 84 cop. !!!
Fixed contribution of IP (not a full year)
Newcomers are often confused with contributions and pay contributions to the FIU in full, although they did not start activity from the beginning of the year.
One of them even asked me to pay him fully the fixed IP contributions if he was registered and received a business certificate in DEC.
Of course not, the entrepreneur should pay fixed contributions only from the moment he became an entrepreneur.
Suppose that the individual registered in the month of May, in this case the fixed contributions for him will be as follows:
Contribution to the MHIF \u003d Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% \u003d 2531 rubles. 23 kopecks
Contribution to the FIU (turnover less than 300,000 rubles.) \u003d minimum wage * 8 * 26% \u003d 6204 * 8 * 26% \u003d 12,904 rubles. 32 kopecks
IP contributions for an incomplete year (turnover of more than 300,000)
For our particular case, a contribution to the FIU 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) \u003d 6 204 * 8 * 26% + 2 281 \u003d 15 185 rubles. 32 kopecks
You need to understand that fixed contributions of individual entrepreneurs are not taxes. This is the deduction of the entrepreneur for his retirement, so that later he will receive a pension and for medicine, which we allegedly have for free.
When to pay IP contributions in 2016
The entrepreneur has the right to pay contributions for himself at any time and in any amounts, the main thing is that at the end of the year (in our case 2016) everything should be paid, that is, until December 31, 2016.
Currently, many entrepreneurs use this online bookkeeping to calculate taxes, contributions and submit 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.
The procedure for state registration of an IP or LLC has now become even easier, if you have not yet registered your business, prepare registration documents for free without leaving your home through the online service I checked: Registration of an IP or LLC is free in 15 minutes. All documents comply with the current legislation of the Russian Federation.
On this I will end the article! With questions as always in the comment or in the group “