Fixed contribution to the PFR. How pension is calculated for un
Individual entrepreneurs (IE) must pay insurance premiums (Article 419 of the Tax Code). This should be done not only with payments to their employees in accordance with the established ones, but also for themselves, in a fixed amount. In what amount the FE pays a fixed payment in 2017, we will tell in our consultation.
The amount of fixed payments of FE in 2017
Fixed payments on IP in 2017 are made dependent on the minimum wage established on 01.01.2017, as well as on income received by the IP for the current year (Article 430 of the Tax Code of the Russian Federation). Considering that at the beginning of the year the minimum wage is valid in the amount of 7,500 rubles (Article 1 of the Federal Law dated 02.06.2016 No. 164-ФЗ), the amounts of fixed payments for compulsory pension and medical insurance are:
Recall that insurance premiums for themselves on compulsory social insurance are not paid by the individual entrepreneur.
Where to pay a fixed payment of IP in 2017
What code of the BCC will need to be indicated in the IP payment orders for a fixed payment in 2017, we will show in the table:
Type of insurance premiums | Kbk |
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At OPS (for periods before 01.01.2017) | 182 1 02 02140 06 1100 160 |
At the OPS 1% (for periods prior to 01.01.2017) | 182 1 02 02140 06 1200 160 |
For compulsory medical insurance (for periods before 01.01.2017) | 182 1 02 02103 08 1011 160 |
At the OPS, including 1% * (for periods from 01/01/2017) | 182 1 02 02140 06 1110 160 |
On compulsory medical insurance (for periods from 01/01/2017) | 182 1 02 02103 08 1013 160 |
* By order of the Ministry of Finance dated February 28, 2018 No. 35n, a separate BCC for the payment of 1% contributions, previously introduced by Order of the Ministry of Finance dated December 27, 2017 No. 255n, was canceled. Those who have already managed to transfer 1% to a separate BCC will most likely have to clarify the payment.
2018
The IP contribution is no longer dependent on the minimum wage (and its increase from May 1 does not affect the IP contributions) and is determined 3 years in advance: 2018, 2019, 2020 - 32,385, 36,238, 40,874 rubles. (Federal Law of November 27, 2017 No. 335-FZ).
In 2018, a 1% additional contribution of the amount of income above 300,000 rubles will need to be paid before July 1 (Federal Law of November 27, 2017 No. 335-ФЗ). Earlier it was before April 1.
2017
From July 1, 2017, the minimum wage is raised to 7800 p. but IP contributions until 2018 are considered to be 7500 rubles for minimum wages.
2008 year 3 864 rub. | year 2009 7,274.4 rubles | 2010 year RUB 12,002.76 | 2011 RUB 16,159.56 | year 2012 RUB 17,208.25 |
year 2013 RUB 35,664.66 |
year 2014 20 727.53 rubles (+ 1% of income) |
The site makes a full calculation of the fixed payment of IP (insurance premium) 2008-2020 in the FIU.
Select reporting year:
the PFR does not apply to a three-year limitation period! For such contributions, a demand for payment is presented “no later than three months from the date of the arrears detection” (Article 70 of the Tax Code of the Russian Federation). Arrears can reveal for any period.
Dates
Choose a reporting period:
You need to choose a reporting period. If the IP was registered this year or is closing, you need an incomplete period. Also, choosing an incomplete period, you can calculate the payment for a month:
The first day of registration of an IP is taken into account inclusively (Art. 430 p. 3 of the Tax Code). Those. according to the law, if registration, for example, is on the 15th day, then the insurance premiums of the IP should be considered starting from the 15th day inclusive.
Contributions for individual entrepreneurs have always been paid and are paid with pennies (Article 431, Clause 5 of the Tax Code of the Russian Federation).
Result .. It is necessary to pay:
You can also calculate contributions and generate receipts / payments 333 r / month. There is a free period for a month. And also a whole new IP.
![](https://i0.wp.com/ipipip.ru/platej-ip/grafik-IP.png)
Reduction of taxes of IE on a contribution
Tax treatment | Entrepreneurs working without hired personnel | Entrepreneurs working with employees | Base |
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STS (taxable item "income") | A single tax can be reduced by the entire amount of insurance premiums paid in a fixed amount | The single tax can be reduced by no more than 50 percent. Deductions are the contributions paid by the entrepreneur for employees and for their own insurance | sub. 1 p. 3.1 Art. 346.21 of the Tax Code |
Payment for the year can be used: for 1 quarter - no more than 1/4, for half a year - no more than 1/2, for 9 months - no more than 3/4 of the annual amount of contributions, for a year - the entire amount of insurance premiums of individual entrepreneurs. See USN Calculator + Declaration For many, it is difficult to calculate the STS tax along with the deduction of PFR and divide it by quarter. Use this automated simplified form in Excel (xls). 2017 is already ready in the form with an additional insurance premium. |
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STS (taxable item “income minus expenses”) | You can reduce income by the entire amount of insurance premiums paid | section 4, Art. 346.21 and sub. 7 p. 1 art. 346.16 of the Tax Code | |
UTII | A single tax can be reduced by the entire amount of insurance premiums paid in a fixed amount | UTII can be reduced by no more than 50 percent. Deductions are accepted contributions paid by the entrepreneur for employees, benefits and on their own insurance (from 13 to 17 years it was impossible to reduce their contributions to employees) | sub. 1 p. 2 Article 346.32 of the Tax Code |
Patent | Patent value does not decrease | art. 346.48 and 346.50 of the Tax Code | |
BASIC | Individual entrepreneurs at OSNO have the right to include fixed payment as part of personal income tax expenses | Tax Code 221 |
2018, 2019 and 2020
In 2018, 32,385 rubles (+ 15.7%)
In 2019, 36,238 rubles (+ 11.9%)
In 2020, 40,874 rubles (+ 12.8%)
The size of insurance premiums is now explicitly stated in the tax code. And even for 3 years ahead - for 2018-2020.
Article 430 of the Tax Code of the Russian Federation (revised Federal Law of November 27, 2017 N 335-ФЗ):
a) paragraph 1 shall be amended as follows:
"1. Payers referred to in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:
1) insurance contributions for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:
in case the payer's income for the billing period does not exceed 300,000 rubles, in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;
in case the payer's income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period.
At the same time, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by the second paragraph of this subparagraph;
2) insurance premiums for compulsory medical insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020. ";
2018
26 545 rub. - pension contributions (Article 430 of the Tax Code of the Russian Federation);
5 840 rub. - medical contributions (Article 430 of the Tax Code of the Russian Federation)).
Total insurance premium for individual entrepreneurs in 2018 will be: 32,385 rubles.
2019
29 354 rub. - pension contributions (Article 430 of the Tax Code of the Russian Federation);
6 884 rub. - medical contributions (Article 430 of the Tax Code of the Russian Federation)).
Total insurance premium for individual entrepreneurs in 2019 will be: 36,238 rubles.
2020
32,448 rubles - pension contributions (Article 430 of the Tax Code of the Russian Federation);
8 426 rub. - medical contributions (Article 430 of the Tax Code of the Russian Federation)).
Total insurance premium for individual entrepreneurs in 2020 will be: 40,874 rubles.
2017
Since 2017, contributions must be paid to the IFTS on new details, and not to the FIU.
Also, from 2017, if you are late with reporting, no fine in the form of a maximum payment will be charged (154,851.84 rubles in 2016).
If the minimum wage is 7,500 rubles.
Contributions to the FIU: (7500 * 26% * 12) \u003d 23,400 rubles.
Contributions to the FFOMS: (7500 * 5.1% * 12) \u003d 4590 rubles.
Total insurance premium for individual entrepreneurs in 2017 will be: 27,990 rubles.
2016
In 2016, the minimum wage will be increased by only 4% to 6204 rubles. This means that the payment of IP will be increased to 4%. Then the calculation will be like this:
Contributions to the FIU: 6 204 * 26% * 12 \u003d 19 356.48 rubles
Contributions to the FFOMS: 6 204 * 5.1% * 12 \u003d 3 796.85 rubles
Total insurance premium for individual entrepreneurs in 2016 will be: 23,153.33 rubles.
Despite the fact that the minimum wage has been raised to 7,500 rubles since July 1, the IP contribution will not be changed until the end of 2016.
Additional interest
If you are at OSNO or STS, then you pay an additional percentage of income. If you are at PSN or UTII, be sure to check out the table below (then it is not paid with real income).
In 2020, the contribution will be: 40,874 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * 32,448 \u003d 259,584 rubles (in 2020).
In 2019, the contribution will be: 36,238 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * 29 354 \u003d 234 832 rubles (in 2019).
In 2018, the contribution will be: 32,385 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * 26 545 \u003d 212 360 rubles (in 2018).
In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) \u003d 27,990 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * minimum wage * 12 * 26% \u003d 187,200 rubles (in 2017).
In 2016, the contribution will be: 6,204 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) \u003d 23,153.33 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * minimum wage * 12 * 26% \u003d 154,851.84 rubles (in 2016).
In 2015, the contribution will be: 5,965 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) \u003d 22,261.38 rubles (pay by December 25). For income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for FIUs ) Those. the maximum payment will be: 8 * minimum wage * 12 * 26% \u003d 148,886.40 rubles (in 2015).
Those who are late with reporting (to the tax) also had to pay based on 8 minimum wage contributions to the FIU (until 2017). Since 2017, this norm was canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / 18282 @). And in July 2017 they even announced an “amnesty” for those who were late with reporting for 2014-2016, the maximum fine will be removed (see statement) (letter from the FIU July 10, 2017 No. NP-30-26 / 9994).
For an additional 1% in the PFR (it goes only to the insurance part, the FFOMS does not need it): there are 2 options for the STS "Revenues"
1) Transfer 1% until December 31, 2018 and reduce the tax on the simplified tax system for 2018 (See Letter of the Ministry of Finance of February 21, 2014 N 03-11-11 / 7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the tax on the simplified tax system for 2019 (See Letter of the Ministry of Finance of January 23, 2017 No. 03-11-11 / 3029)
You can don’t read the argument below because The Ministry of Finance issued the Letter of the Ministry of Finance of Russia No. 03-11-09 / 71357 dated 12/07/2015, in which it recalled the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011. And now at all levels they believe that it is possible to reduce STS by this 1%.
Shocking news: the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 states that this 1% is not a fixed contribution at all and USN IP is not entitled to reduce the tax on it. I remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at future court practices. There is also a letter of the Federal Tax Service of Russia dated January 16, 2015 N ГД-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.
In 212-ФЗ, article 14, paragraph 1. it is directly stated that this 1% is a fixed amount contribution, the position of the Ministry of Finance expressed in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 contradicts this law:
1. Payers of insurance premiums specified in clause 2, part 1 of Article 5 of this Federal Law shall pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with parts 1.1 and 1.2 of this article.
1.1. The size of the compulsory pension insurance premium shall be determined in the following order, unless otherwise provided by this article:
1) in the event that the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, in a fixed amount defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the insurance rate contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of article 12 of this Federal Law, increased by 12 times;
2) in the event that the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the premium rate to the Pension Fund of the Russian Federation established by clause 1 of part 2 of article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of the income of the payer of insurance premiums exceeding 30 0 000 rubles for the billing period. Moreover, the amount of insurance premiums cannot be more than the amount defined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of article 12 of this Federal Law, increased by 12 times.
I also draw your attention to:
Section 75. Penalty
8. No interest shall be charged on the amount of the arrears that has arisen from the taxpayer (tax payer, tax agent) as a result of his written clarifications on the procedure for calculating, paying tax (tax) or on other issues of applying the legislation on taxes and fees given to him or not to a circle of persons by a financial, tax or other authorized body of state power (authorized official of this body) within its competence (these circumstances are established if there is a corresponding the existing document of this body, in the meaning and content related to the tax (reporting) periods for which the arrears were formed, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (duty payer, tax agent) fulfilling the motivated opinion of the tax authority, sent to him during tax monitoring.
Article 111. Circumstances excluding the guilt of a person in the commission of a tax offense
3) the fulfillment by the taxpayer (payer of the tax, tax agent) of written explanations on the procedure for calculating, paying tax (tax) or on other issues of application of the legislation on taxes and fees given to him or to an indefinite number of persons by a financial, tax or other authorized body of state power (authorized an official of this body) within his competence (the specified circumstances are established if there is an appropriate document of this body, within the meaning and content of alogovym periods in which committed a tax violation regardless of the date of publication of this document), and (or) execution of the taxpayer (the payer of gathering or tax agent) the reasoned opinion of the tax authority, directed him in the course of fiscal monitoring.
You can refer to three such clarifications. They are taller.
With UTII, this 1% can be paid before the end of the quarter and then reduce UTII.
A table by which an additional 1% is considered (under various tax regimes)
Tax regime |
Where is the income registered |
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Basis: Part 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of July 23, 2013 No. 237-FZ. If you use two or three systems (for example, USN + UTII), then the income for these systems must be taken in total for all systems. |
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(business income) |
Income taxed by personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation However, costs can be considered based on this. Also, when calculating income for calculating 1%, professional tax deductions can be taken into account (Letter of the Ministry of Finance of Russia dated 05/26/2017 N 03-15-05 / 32399) |
Declaration of 3-personal income tax; paragraph 3.1. Sheet B. In this case, expenses are not taken into account. |
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Single Taxed Income. Calculated in accordance with Article 346.15 of the Tax Code The Supreme Court, in its determination of April 18, 2017 No. 304-KG16-16937, clarified that in the case of the STS Income-expenses an individual entrepreneur can take into account expenses to determine an additional 1%. However, most likely such an IP right will have to be (if he wants to apply it) upheld in court. The Pension Fund, in a letter dated 08.08.2017 No. 30-26 / 12192, also considers that expenses can be taken into account. The Supreme Court then changed its mind (decision of 08.06.2018 No. AKPI18-273). The issue remains controversial. Recent letters indicate that 1% of additional contributions should be considered only from income (letter of the Ministry of Finance dated 02/12/2018 No. 03-15-07 / 8369) (letter of the Federal Tax Service dated 02.21.2018 No. GD-4-11 / 3541). |
For many, it is difficult to calculate the STS tax with the deduction of PFR. Use this automated simplified form in Excel. The form has all the years, taking into account the additional contribution of SP. For earlier years, there is also - in the same place. |
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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. At the same time, expenses are not taken into account. |
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Imputed income. Calculated in accordance with Article 346.29 of the Tax Code |
Summary column 4 Books of income and expenses. At the same time, expenses are not taken into account. |
If the IP was closed and opened in the same year?
Then the periods are considered separately as unrelated. Those. for one period is given a deduction of 300 tr and for the second period of the IP, they also give a deduction of 300 tr (Letter from the Ministry of Finance of 02.02.2018 No. 03-15-07 / 6781). However, we do not recommend using this loophole on purpose. You will receive a maximum of 3,000 rubles, minus all duties, and then 1,500 rubles. Spend time and nerves tens of times more.
Example income is 1 000 000 rubles. 27 990 rubles: pay by December 25, 2017 (this is for any income). Plus 1% of the difference (1 000 000 - 300 000) \u003d 7 000 rubles to be paid additionally until July 1, 2018 to the insurance unit of the PFR.
Constitutional court ruling
Its essence is that FE on OSNO when calculating the additional contribution (1% percent of income) to the FIU can take into account expenses. Prior to this, IPs on any system calculated an additional contribution from their income. The decision applies only to IPOs on the OSNO, however IPs under other systems may also refer to it proving their innocence in court.
Reporting
The payment term for the pension is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2018 (for 20017) - until July 1) of the next year.
You can pay the installment in installments. For example, with UTII it is necessary (preferably with USN) to pay quarterly in order to deduct it from the tax.
In case of non-payment of the payment of IP in the FIU on time, fine in the amount of 1/300 times the refinancing rate per day. Penalties calculator
Since 2012, IP has not submitted reports to the PFR (except for heads of peasant farms). For 2010 there was RSV-2, previously ADV-11.
Payment
Kbk
Why KBK ordinary PFR and to exceed 300 TR coincide with 2017? We pay for one BSC since 2017 - they coincide (letter of the Ministry of Finance of 04.04.2017 No. 02-05-10 / 21007).
BSC are loyal here.
Starting February 22, 2018, a new BCC was introduced for payments of more than 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order No. 255n dated 12/27/2017). However, then it was canceled (order of February 28, 2018 No. 35n). For an additional percentage of BCF does not change.
Payment type | Until 2017 (for any year - 2016, 2015, etc.) | After 2017 (for any year - 2017, 2018, 2019, etc.) |
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Insurance premiums on pension insurance for an individual in the Pension Fund in a fixed amount (based on minimum wage) | 182 1 02 02140 06 1100 160 | 182 1 02 02140 06 1110 160 |
Insurance premiums on pension insurance for an individual in the FIU with incomes exceeding 300,000 rubles. | 182 1 02 02140 06 1200 160 | 182 1 02 02140 06 1110 160 |
Insurance premiums for health insurance for an individual in FFOMS fixed amount (based on minimum wage) | 182 1 02 02103 08 1011 160 | 182 1 02 02103 08 1013 160 |
How long does it take to store payments? Within 6 years after the end of the year in which the document was last used for assessing contributions and reporting (Clause 6 of Part 2 of Article 28 of Federal Law dated 07.24.09 No. 212-FZ) or 5 years (Clause 459 Order of the Ministry of Culture of Russia of 25.08 .2010 N 558)
Ways
There are four ways:
Video
I invite you to watch my short video about the insurance premium SP.
Right not to pay
This right exists only with zero income for the year, so there is almost no point in it.
Since 2017, the right to not pay fees remains. However, it is regulated by other laws.
Since 2013, you can not pay fixed fees for the following periods:
However, this is if no entrepreneurial activity was carried out in the above periods (Part 6-7 of Article 14 of Law 212-FZ), documents must be submitted confirming the absence of activity in the indicated periods. Those. all conditions above should be, and also the income should be zero. It’s easier to close the IP.
With the help, you can conduct tax and accounting on the USN and UTII, create payments, PFR, SZV, Unified Settlement 2017, submit any reports via the Internet, etc. (from 250 r / month). 30 days for free, at the first payment (if you click on these links from this site) three months as a gift. For newly created SPs now (free).
In 2018, the Federal Tax Service administers mandatory insurance premiums. An exception is the contributions for insurance of workers against industrial accidents and occupational diseases, they are still supervised by the Social Insurance Fund (FSS). We will talk about how entrepreneurs pay insurance premiums in 2018 below.
What contributions and taxes are paid by the individual entrepreneur
So, the entrepreneur went through the registration procedure. What fees does the FE pay?
The types of insurance premiums, the procedure for their calculation and payment are established by Chapter 34 of the Tax Code of the Russian Federation. If an entrepreneur works alone, he is obliged to pay for himself fixed insurance contributions for pension and medical insurance (Article 430 of the Tax Code of the Russian Federation). An individual entrepreneur with employees, in addition to contributions for himself, pays insurance contributions for pension, medical and social insurance (including “injuries”) for all his employees.
As for the number and size of taxes payable, it depends on what tax regime applies IP. The largest tax burden falls on entrepreneurs on the OSNO, and special modes (patent, USN 6% or 15%, UTII) allow it to be reduced and not pay a number of taxes. If an entrepreneur uses real estate, a car or a land plot in his activity, he is also obliged to pay property, transport and land taxes.
How to calculate contributions for individual entrepreneurs
Calculation of contributions by an individual entrepreneur differs depending on whether he pays them for himself or for employees.
How to calculate the amount of insurance premiums for individual entrepreneurs for themselves
In 2018, insurance premiums are fixed amounts and depend on the income received by the individual entrepreneur for the year (Article 430 of the Tax Code of the Russian Federation):
- The premium for medical insurance in 2018 is equal to a fixed amount of 5,840 rubles.
- The pension insurance contribution in 2018 is 26,545 rubles. An additional contribution of 1% is transferred if the income of the individual entrepreneur since the beginning of the year exceeds 300,000 rubles. It is possible to calculate insurance premiums payable in excess of the established amount by multiplying the amount of income since the beginning of the year, reduced by 300,000 rubles, by 1%.
Calculation of insurance premiums for entrepreneurs with employees
Insurance premiums are calculated from the income of employees of the IP minus the non-taxable amounts listed in Art. 422 of the Tax Code of the Russian Federation. The size of insurance premiums for individual entrepreneurs paying them for employees is generally determined by the following rates (Article 426 of the Tax Code of the Russian Federation):
- Pension insurance - 22%. From the amount of taxable employee benefits in excess of 1,021,000 rubles - 10%.
- Contributions to compulsory health insurance - 5.1%. The limit base for contributions to the CHI has not been established.
- Insurance premiums for temporary incapacity for work and motherhood - 2.9%. If payments to the employee have exceeded 815 thousand rubles, this contribution is not paid.
- Contributions to “injuries” are paid at the rates assigned depending on the class of the profiska (Article 21 of the Law of July 24, 1998 No. 125-ФЗ).
If there are grounds, reduced and additional rates of insurance premiums may be applied (Articles 427, 428 of the Tax Code of the Russian Federation).
When to pay pension contributions SP
The entrepreneur's insurance premiums “for themselves” are payable by December 31, 2018. If an individual entrepreneur in 2018 receives an income of more than 300,000 rubles, then an additional 1% of income over 300,000 rubles. paid until July 1, 2019.
Insurance premiums for employees are paid monthly, not later than the 15th day of the next month.
How to pay IP pension contributions
Payment of fixed contributions to the IFTS can be made both in one single amount or in installments during the year. Payment of insurance premiums by IP is carried out by any of the following methods:
- Through a checking account,
- Through a personal account (bank card),
- Through a cashier operator in a bank office.
How to pay pension contributions for individual entrepreneurs quickly and correctly? To correctly pay the insurance premium, you need to have a payment document: a payment order for payment from a current account or a bank receipt for payment in cash at a bank. To do this, you can contact the territorial office of the Federal Tax Service or print the receipt yourself on the Internet portal.
How to pay IP pension contributions via the Internet on the website of the Federal Tax Service
On the official portal of the Tax Service of the Russian Federation, an entrepreneur can pay taxes and fees using the Pay Tax service. It allows you to generate a payment receipt and make payment online through any bank from partners collaborating with the Federal Tax Service.
How to pay IP pension contributions through Sberbank Online
It is possible to quickly and conveniently pay contributions through Internet technologies using the Sberbank Online system. Next, we will consider how to pay insurance premiums to Sberbank Online from a personal bank card of an entrepreneur.
Log in by entering the login and password obtained during registration in the system. Then select the “Transfers and Payments” tab and click on the “Federal Tax Service” window. Go to the line “Search and pay taxes by the Federal Tax Service” and select the payment by document index indicated on the receipt. Dial the index number and select the card from which funds will be debited. Click "Continue" and check the amount on the screen with the amount in the receipt. If all the data matches, make a payment and confirm it with an SMS password. Payment receipt can be saved and printed.
Exemption from insurance premiums
The Tax Code of the Russian Federation provides for the exemption of individual entrepreneurs from insurance premiums if the business was terminated for the following reasons (Article 430, Clause 7 of the Tax Code):
- Urgent military service.
- Holidays for the care of children under 1.5 years of age, not more than 6 years in total.
- The period of caring for a child with a disability, for elderly people over 80 years old.
- Living with a spouse serving in the Armed Forces of the Russian Federation on a contract basis in an area where there is no opportunity to work - up to 5 years.
- Living outside Russia with a husband (wife) working in a consulate or representative office of the Russian Federation - up to 5 years.
The listed periods when commercial activity was not conducted, it is necessary to confirm with documents.
However, if an individual entrepreneur is engaged in commercial activities, he is obliged to pay insurance premiums.
FE makes contributions to the FIU from the very beginning, that is, after the registration of the business. Established cash amounts are paid out in accordance with applicable law. Each individual business entity must know the features of making payments and other useful information about the interaction of individual entrepreneurs and extrabudgetary funds.
Cash deposit
The obligation of each individual business entity is to deposit the necessary funds into the Pension Fund and the state institution for compulsory health insurance. If the individual entrepreneur does not have any hired personnel who are involved in obtaining commercial benefits from the activity, the businessman is obliged to make a fixed payment to extra-budgetary funds for his own person (for an individual). In addition to pensions and medical insurance, you can also get social insurance if you wish. To do this, you need to transfer payments to another organization dealing with such issues. However, the payment of monetary amounts to social security funds in accordance with the law is not mandatory, but only if the entrepreneur wishes.
If an individual entrepreneur has hired employees, pension contributions are made for each employee (IE pays as an employer). Such contributions to the Pension Fund for individual entrepreneurs are mandatory even if there is no evidence of any activity.
The type of tax payment regime (the general taxation system or the specific one, for example, simplified), the receipt of profits, the conditions of the employee’s labor contract (meaning their main place of work, part-time work, fulfillment of duties on the basis of a fixed-term labor agreement, etc. .).
There are some cases when a businessman is exempted from insurance payments. This may be in the event of specific circumstances prohibiting a person from functioning normally. Moreover, in each individual case, it is necessary to confirm the actual situation with the necessary documents.
They may not pay funds to the fund in question and other institutions (temporarily, since no activity is carried out) or citizens who have been called up for service (military or alternative). A businessman, as an individual, provides a military ID and other documentation to the state body (a corresponding note is made in his work book). The reason for not making money transfers is the care of the baby until it reaches 1.5 years. To exempt from payment, the entity must provide the following documentation:
- original of your passport;
- document confirming the birth of a child;
- certificate of marriage.
In addition to the originals, copies are needed. A weighty argument is the provision of care for disabled people: people with disabilities belonging to group 1, elderly people who are over 80, if the child is a disabled person. For documentary evidence you will need:
- a report drawn up after an audit of the institution;
- from the body conducting the medical examination - an extract;
- for a child, his birth certificate.
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Information on the size and timing of payments
IP tax to the Pension Fund in 2016 compared to 2015 increased, however, slightly. There are no changes in the calculation rules and the procedure for making funds. The total amount of insurance premiums consists of 2 components: the fixed part, which is paid to extra-budgetary structures for the reporting year, and the amount of 1% of income. The last installment is not always paid. The need arises when a businessman receives a total income of more than 300 thousand rubles. The interest is calculated only from the excess amount and is deducted to the pension authority by an additional contribution.
The state determines (fixes) part of the contributions. So they are called because of the equality for absolutely all subjects of individual entrepreneurship. When establishing the amounts, they are directly dependent on the minimum wage, which is set for January 1 of each period.
In 2017, the minimum wage is 7,500 thousand rubles.
For the independent calculation of the amounts of fixed contributions, the formula can be applied: the minimum wage is multiplied by the interest rate and the number of months in a year. The current rate is 26%.
So, the fixed payment for the year will be: 7500 x 0.26 x 12 \u003d 23.4 thousand rubles.
Similar calculations are made for the amounts paid to the compulsory health insurance funds, only 5.1% is used. In 2017, the individual entrepreneur is obliged to pay 4.59 thousand rubles.
The deadline for paying a fixed portion of contributions is December 31 of the current period.
In fact, no one delays translations to a specified date. You need to pay in advance. For violation, if the payment deadlines are not met, the state provides liability. Penalties are fines.
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Payment process
How to pay insurance premiums to the relevant authorities? It is allowed to act as convenient for the IP itself. The total amount may not be paid in a single payment, but divided into parts and paid any number of times. It is important at the same time to transfer all the necessary funds during the calendar period. In practice, the payment of contributions by the FIU PF is most often made on a quarterly basis. The whole amount is divided into 4 shares. This makes it possible to reduce tax payments for every 3 months (under the regime of simplified tax collection or single taxation on imputed income).
If you take into account the insurance amounts transferred for free medical care, then the business entity annually needs to pay at least 2 amounts to extra-budgetary funds. When making quarterly settlements with extra-budgetary institutions, there will be a total of 8 payments.
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Tax cuts
An individual entrepreneur can function based on a simplified tax regime. The paid insurance funds (both for an individual individual and for hired personnel) can be reduced by a certain payment of advances, that is, tax on a simplified system. This is a feature of the system for revenue minus costs. In this mode, insurance premiums are recorded as regular costs.
The law provides for the deadlines for the payment of the amount to be reduced. For example, the period is from 01/01/17 to 03/31/17 (for the first quarter).
The reduction of the already calculated but not yet paid advance is up to 100% for an individual engaged in entrepreneurship and not interacting with employees on the basis of an employment contract.
A reduction of the advance payment by half is envisaged if employers have hired employees. An individual entrepreneur has the opportunity to take into account his own insurance payments, provided that they are included in 50% of the amount.
It is allowed to add an additional percentage of the excess of the limited income to deductions. But manipulation is carried out exclusively during the period of payment. Not in all cases, the division of insurance funds into quarterly amounts is convenient and acceptable. If there is no income for the first 3 months, you need to distribute the fourth part of the fixed payment to the remaining 3 periods. It is unacceptable to make mistakes, therefore, the calculation of the total paid insurance premiums and advanced taxes is carried out using a mechanism with a cumulative total.
When a businessman is working on a simplified tax collection system (income minus expenses), the funds paid for insurance both for his own person and for hired employees should be attributed to costs. This leads to the use of the operation purely to reduce the tax base (directly an advance payment or tax is not reduced, as in the previous system).
Each individual entrepreneur has the right to reduce taxes on insurance payments paid for the tax period when operating on the basis of a unified system of taxation on imputed income. This applies to payments for both the individual entrepreneur and for employees, if any, are involved in individual business.
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additional information
For each fund, the state has defined budget classification codes. They are used as part of the payment of fixed cash insurance amounts. It should be borne in mind that the codes change, information on them must be monitored annually so that the IP does not have any violations when interacting with government agencies.
The calculation formula for additional insurance payments to the pension authority is 0.01 x (the total value of the income for the whole year is 300 thousand rubles). In the calculation process according to the above formula, from the earned or received income for a certain period, it is not necessary to subtract the costs incurred in the course of commercial activity. The payment of pension contributions by an individual entrepreneur of this nature should also be made on time. The boundary number is April 1 of the year that follows the current period. That is, for 2016 it is allowed to deposit funds until 04/01/2017. When the businessman’s income already exceeds the limited amount, and the year has not yet ended, contributions are allowed to be made even before its completion.
It is necessary to pay attention to some points related to additional deductions. Payment is made only in relation to PF. For this payment in 2017, its own budget classification code is defined. The total amount should not exceed 187.2 thousand rubles. For its calculation, the formula is also used. The rate is 26%. The minimum wage should be multiplied by 8 and 12 months per year.
To make contributions to the Pension Fund for individual entrepreneurs, you must have the details.
To calculate the tax paid to state institutions by individual businessmen, you can use a special calculator. This service is provided by online services. The calculation of any taxes, insurance amounts due to such accounting is free. The operation can be carried out for any designated period. The use of the calculator is very convenient and allows the IP itself or its authorized person to save significant time. Previously, you only need to go to the site of the tested system and register.
- The amount of IP contributions for themselves in 2019
- Pension Insurance Contributions
- Medical premiums
- Payment period
- How to generate a receipt / payment order?
- How to reduce STS tax by the amount of contributions for yourself?
- Reporting on IP contributions for yourself
Since 2018, the amount of insurance premiums for itself has been untied from the minimum wage.
Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full details of contributions can be found in chapter 34 of the Tax Code.
[Attention!] Insurance premiums must be paid even if you don't drive activity (or not making a profit).
[Attention!] By the amount of the paid insurance premiums it is possible to reduce the tax of the STS "income" (6%)
Insurance premiums in 2019.
Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective on January 1 of the current year. Since 2018, contributions for themselves are untied from the minimum wage.
For 2019, IP with annual income 300 000 rub. and less only pay 2 payment for yourself for the total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300 000 rub. pay for themselves ( additionallyto the above amount of 36,238 rubles.) 1% from income exceeding300 000 rub.
Pension Insurance Contributions
At first individual entrepreneurs (IP) pay fixed retirement contributions. Pension contributions in 2019 are 29 354 rub. per year (7,338.5 rubles per quarter, 2,446.16 (6) rubles per month).
If your annual income exceeded 300,000 rubles.You need to pay an additional 1% of this excess no later than July 1st of next year. For example, for the year you received 450,000 rubles. That means you have to pay (450,000 - 300,000) x 1% \u003d 1,500 rubles. Despite the fact that, in fact, this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above by the amount of 212,360 rubles, i.e. even if you earned 30 million rubles a year (1% of 30 million - 300,000 rubles) you need to pay only 212,360 rubles. (2019 limit - 234,832 rubles.)
pension contribution in the form of "PD (tax)."
Medical premiums
Secondly individual entrepreneurs pay health insurance premiums. Health insurance premium in 2019 is 6884 rub. in year (i.e. 1721 rubles per quarter, 573.6 (6) rubles per month). These contributions are from income exceeding 300,000 rubles. NOT are paid.
You can see an example of filling out a receipt for paying a medical contribution in the form of "PD (tax)".
Payment of fixed insurance premiums
- Payment terms - no later than December, 31st current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
- You can pay by any amounts and at any time (within the terms specified in the previous paragraph). Choose a payment scheme that is more favorable for you (to reduce the tax on the USN)
- Contributions to the tax are paid at the place of registration of the individual entrepreneur.
- All of the above receipts are issued in the form PD number (tax) or in shape No. PD-4sb (tax) and are accepted only in Sberbank (If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest for this is withdrawn).
- If you are registered as an individual entrepreneur not from the beginning of the year - you do not need to pay contributions for the whole year, but only for the time that you are registered (for an accurate calculation of the amount of payment and processing of all receipts, use the accounting service).
- If you combine the activities of individual entrepreneurs with work under an employment contract and the employer already pays contributions for you, you don’t care necessary pay specified fixed fees on behalf of the individual entrepreneur.
- The easiest way to generate a receipt (or payment order) to pay contributions is to use free official service of the Federal Tax Service of the Russian Federation.
STS tax reduction by the amount of contributions
- By the amount of fixed insurance contributions paid, it is possible to reduce the STS income tax (6%).
- To reduce advance tax payments on the simplified tax system, contributions must be paid in the period for which advance payments are paid. For example, if you want to reduce the advance payment for a half-year period, then the contributions must be paid not later end of the half year - i.e. until June 30th.
- Probably the easiest and most profitable option is to pay contributions to first quarter - this way you can reduce the advance payment of the simplified tax system for the first quarter, and if after subtracting the amount of the paid contributions from the advance payment of the simplified tax system, there is still some amount left - you can reduce the tax for the first six months, etc.
- Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter of 100,000 rubles., 6% of 100,000 rubles. - 6 000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter an advance payment under the simplified tax system is not necessary. Up to 4,000 rubles, which remain after deducting 6,000 - 10,000 - you can reduce the advance payment for six months.
- You can reduce the tax and the amount of contributions paid with excess 300 000 rub. (1% of the excess, which is paid no later than July 1).
- Do not forget to include data on paid contributions that reduce the tax on the simplified tax system in the tax return.
Fixed Payment Reporting
Paid fixed insurance premium receipts be sure to save. Reporting since 2012 for entrepreneurs without employees (paying dues only for myself) - canceled!. To find out if your payments have reached your destination, call your tax office or use the Personal Account of an Individual Entrepreneur service.
The above is information for individual entrepreneurs without employees. For entrepreneurs with employees and LLC information on the page about