Contribution to the PFR over 300,000. Calculator of insurance premiums SP
For individual entrepreneurs, 1 percent over 300 thousand rubles of earned funds is transferred to the Pension Fund as an addition to the fixed element of insurance fees. Both types of contributions are unique and are paid to the businessman's personal account. In the first case, the amount of payment depends on the results of its activities, in the second case, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The terms for transferring those and other transfers to the fund are different and are not linked to each other.
What has changed when paying insurance premiums to the FIU in 2019 for individual entrepreneurs
Insurance fees accrued on the earnings and profits of citizens of the Russian Federation, in the future form pension savings, go to medical care or social insurance. Employees of enterprises with managers do not care about the need for the procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.
There are two types of fees for sole proprietors:
- Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
- The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.
Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.
The formula for calculating insurance premiums was used:
Vz \u003d minimum wage * Svz * 12,
12 months in a year;
Vz - the value of fees;
Svz - the rate at which payment is calculated.
As a result, each entrepreneur could independently check whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.
From January 1, 2019, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then more. If the methodology had remained the same, the IP would have to pay much more than a year ago. Therefore, at the government level, they refused to link to this indicator and assigned ready-made amounts.
As a result, for 2019, the following amounts were determined to be deposited into the accounts of the PFR:
- within the framework of pension insurance - 29,354 rubles;
- within the framework of medical insurance - 6,884 rubles.
Fully the entrepreneur is obliged to pay 36238 rubles to his personal account.
The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.
Calculation of contributions for incomes over 300 thousand rubles
The individual entrepreneur determines the calculated share of “their” insurance fees at a 1 percent rate applied to income over 300,000 rubles. However, this amount also has a limit, even with a significant profitability of the entrepreneur's business. The restriction is established by Article 14 of Law No. 212-FZ. Until 2019, as for flat fees, this threshold depended on the minimum wage. But now it is simply approved by the Government of the Russian Federation in the amount of 212,360 rubles.
This means that only the amount of the 1% contribution that is less than or equal to the specified limit will be credited for contributions.
Now we will consider the methods for determining the calculated indicator on different IP taxation systems.
BASIC
The tax legislation states that a rate of 1% applies to individual entrepreneur income exceeding the threshold of 300 thousand rubles. To avoid additional load, the revolution must not exceed the specified limit.
Since the introduction of the norm in the Tax Code of the Russian Federation under the term income, for some reason, the PFR understood revenue. As a result, it turned out that personal income tax under the general regime was taken from the difference between receipts and expenses, and insurance fees only from revenue.
Since the beginning of 2017, the situation has changed and the Ministry of Finance, in letter No. BS-19-11 / 160, admitted that it would be more correct to calculate the pension fee at a 1% rate from profit if it turns out to be more than 300,000 rubles. Profit in this case is understood as the difference between the income and expenses of the entrepreneur.
For 2019, this clarification has not lost its force, and the accrual rules will remain the same.
For example, the revenue of a certain individual entrepreneur was 1,090,000 rubles, and the confirmed expenses were 680,000 rubles. The estimated amount of the contribution to the FIU payable will be:
(1,090,000 - 680,000) \u003d 410,000 - 300,000 \u003d 110,000 x 1% \u003d 1,100 rubles.
"Simplified" gives the right to entrepreneurs to choose between two ways of forming the tax base:
- from income, when the receipt of funds for the tax period to the cash desk and to the current account is taken as the basis, and costs are not taken into account at all;
- from the difference between the sum of all receipts and the sum of expenses incurred.
In the first case, individual entrepreneurs apply a 6% single tax rate, in the second - 15%.
It would be logical to assume that the calculation of the 1% rate of pension accruals will follow a similar path. However, in practice, only the procedure for the “income” object fits into the logical scheme. Let's take a closer look at what's going on here.
"Income"
In order not to make an additional contribution to the FIU from an entrepreneur who has chosen this object, the income turnover should not exceed 300 thousand rubles. From any excess, it will be necessary to calculate 1% and pay the amount found to the fund.
For example, a certain individual entrepreneur for 2017 received 850,000 rubles through the cash desk and account for commercial operations. revenue. The calculation will be like this:
(850,000 - 300,000) x 1% = 5,500 rubles.
"Income minus expenses"
With this method of finding the base, the IP tax is levied on the difference between income and expenses, however, to calculate the 1 percent rate, all IP income is taken, that is, all receipts to the cashier and to the account.
For example, entrepreneurial revenue was 1,100,000 rubles a year, and expenses - 700,000 rubles. The estimated amount of the contribution will then be:
(1,100,000 - 300,000) x 1% = 8,000 rubles.
As you can see, the costs do not reduce income and are not included in the base for determining the fee.
Currently, active discussions are underway in order to equalize the rules for calculating pension contributions for OSNO and "simplified". In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance fees.
UTII
For “imputation”, slightly different rules apply. Here, the 1 percent rate is applied from an excess not of 300 rubles of actual, but of imputed income. Recall that this indicator is determined by a separate formula, in which there is a basic yield, a physical indicator and adjustment factors. Most of the elements of the mathematical expression are determined by the type of business of the entrepreneur and the characteristics of the territory of doing business.
According to the rules of the regime, a declaration on the “imputation” is submitted quarterly, therefore, in order to calculate its annual value, the data from the report should be multiplied by 4. And then the limit of 300,000 rubles should be subtracted from the resulting number. If it is positive, 1% of it is found and deposited in the FIU.
For example, the quarterly income of an individual entrepreneur working in retail at UTII amounted to 320,000 rubles, then the calculation of the fee will look like this.
First, find the value of the twelve-month income:
320,000 x 4 = 1,280,000 rubles
Then the difference:
1,280,000 - 300,000 = 980,000 rubles
And finally, the amount of the contribution:
980,000 x 1% = 9,800 rubles
For PSN, the situation is similar to UTII. The estimated income is also taken as a basis, and not the actual income received. The document allowing to work within the framework of the regime indicates the potential value of revenue, which is taken as the basis for calculating the cost of the patent. This value should be taken into account when calculating the fee.
A patent is issued for a period of one to twelve months, and when determining the annual value, it is necessary to carry out an appropriate interpolation.
For example, a certain businessman took out a patent for four months for the activity of repairing shoes. The cost of the permit for this period is 240,000 rubles.
Let's calculate the fee:
(240,000: 4 x 12 - 300,000) x 1% = 4,200 rubles.
If an individual entrepreneur applies a number of taxation systems together, the calculation of the contribution at a 1% rate is carried out for each direction. Payment receipts can also be divided so that there are no misunderstandings later.
Reducing the advance payment for UTII and STS by 1% ![](https://i2.wp.com/tvoeip.ru/wp-content/uploads/2018/02/platezh-po-envd-i-usn-na-1.jpg)
The estimated fee in some cases is a significant amount, and the individual entrepreneur has a question: is it possible to reduce the advance tax on funds paid as a 1 percent fee. The legislation allows this operation for advance payments made in the past year by.
In the period for which the tax is calculated, the listed fees will not be able to influence the size of budget payments.
The process looks like this:
- Individual entrepreneurs need to calculate income under the simplified tax system, determine the tax and submit a declaration to the IFTS;
- pay tax;
- set the amount that is over 300,000 rubles;
- deduct 1% from these funds;
- pay the amount of the fee found to the FIU.
- If the declaration is submitted to the IFTS in the first quarter, and the IP has managed to transfer the contribution before the end of March, then with these funds you can deduct from the advance on the simplified tax system accrued for the first three months of 2019 (taxes in 2017 can no longer be touched).
- If in April, the adjustment of the advance for the 2nd quarter is allowed.
For example, the profits of individual entrepreneurs (6 percent) exceed 300 thousand rubles. for 220 thousand rubles The fee will be:
220,000 x 1% = 2,200 rubles.
It was entered into the FIU in May, so it will be possible to reduce the amount of the advance only following the results of the second quarter. When the revenue in this time period is 100 thousand rubles, the advance will be:
100,000 x 6% = 6,000 rubles
Taking into account the contribution paid, the following should be included in the budget:
6,000 - 2,200 = 3,800 rubles
In addition to these nuances, there are features for simplistic entrepreneurs with “incomes” and for scammers. For these categories of individual entrepreneurs, if there are no hired personnel, it is allowed to reduce the imputed or single budget payment for all “their” contributions. In the presence of a staff of workers - only 50% for the "simplifiers".
When do you have to pay?
Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day of the current year. If the income of an individual entrepreneur exceeded 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% from the money earned above the specified threshold.
The results of the past period are summed up in the declaration. For 2019, when using the simplified version, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the individual entrepreneur will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.
Focusing on these dates, the deadline for paying a 1% fee with a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but the last days of this month fall on weekends, and therefore are transferred to the first working day).
Individual entrepreneurs must pay fixed insurance premiums for 2019 from income not exceeding 300 thousand rubles. no later than December 31, 2019.
As you know, all entrepreneurs, both with employees and without them, are required to transfer insurance premiums for OPS and MHI in a fixed amount “for themselves”. From income not exceeding 300,000 rubles, IP contributions are calculated in a fixed amount.
Deadline for payment of insurance premiums"for myself" - no later than Dec. 31 current year (clause 2).
"Pension" contributions for 2019 from income exceeding 300,000 rubles will need to be transfer in time
no later than July 1 2020.
If in the middle of the year, then payments are calculated in proportion to the number of months during which entrepreneurial activity was carried out (by the month in which the state registration of an individual as an individual entrepreneur became invalid;). For an incomplete month of activity, the fixed amount of contributions is determined in proportion to the number of calendar days of this month.
When transferring contributions in the payment, you must specify the following CCC
- for mandatory pension insurance - 182 102 02140 06 1110 160;
- for compulsory health insurance - 182 102 02103 08 1013 160.
ADDITIONAL RELATED LINKS |
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Table of the Federal Tax Service of the Russian Federation, which shows options for reducing the amount of calculated taxes on insurance premiums. The corresponding order was sent by letter dated 15.10.13 No. ED-4-3 / [email protected]
Law of St. Petersburg on the application of the patent system of taxation. Calculation of 1% from incomes over 300,000 rubles: (2,300,000/12 months X 3 months - 300,000) x 1% / 100% = 2,750 rubles. - 1 percent for pension insurance from income exceeding 300,000 rubles. In cases where entrepreneurs have income from other systems of taxation applied by them, the taxable income is summed up. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by clause 2 articles 425 of the Tax Code of the Russian Federation, no more than 187200 rubles.
PFR contributions from incomes over 300,000
For cash payment, the service will generate a receipt, for payment through a current account - a payment order. A payment with the correct KBK will look like this: The tax service is convenient in that you will no longer get confused in the KBK, details. You only need to enter your TIN, name and address. How not to pay If you paid taxes and contributions every quarter, you can save money.
In addition to insurance premiums, entrepreneurs pay tax. In our case - 6% of IP income. The good news is that this tax can be paid off through contributions. If the entrepreneur works without employees in the state, he reduces the tax on the entire amount of insurance premiums.
If employees work in individual entrepreneurs, the tax is reduced by 50%, no more. Here's how it works: All IP income for the year is 600,000 rubles. There are no employees.
Insurance premiums for entrepreneurs
Attention
For 3,000 rubles of debt on additional contributions, penalties of 75 kopecks will be charged every day. In a month, he will accumulate 22.5 rubles of debt. This is a tax debt. The tax office writes off the debt from the current account.
If there is no money in the account, he transfers the case to the bailiffs, and the tax debt turns into a judicial one. Individual entrepreneurs are responsible for debts with personal property, so bailiffs can write off money from personal accounts. In addition to debt, bailiffs may require a fine.
He will come if you make a mistake in the calculations and underestimate the amount: 20% of the unpaid amount of contributions for unintentional violation, if you miscalculate; 40% of the unpaid amount - for intentional, for example, if you specifically underestimate income. Therefore, it is better to pay dues on time and calculate them correctly so that you do not have to communicate with bailiffs.
Individual entrepreneur contributions to the PFR from incomes over 300,000 rubles. in 2018
Suppose that IP Spiridonov Vasily Ivanovich for 2017 received income from his activities in the amount of 585 thousand rubles, which is 285 thousand rubles. more than the maximum amount of annual income established by Russian law in 300 thousand rubles. This means that the entrepreneur needs to pay an additional 1% from the excess amount to the FIU. We get that for 2017 the fixed payment for the period will be: minimum wage * 26% * 12 = 7500 * 26% * 12 = 23400 rubles.
Info
Now let's calculate 1% of the excess amount: 285000 * 1% = 2850 rubles. Total for 2017 in the Pension Fund V.I. Spiridonov will pay a total of 26,250 rubles. At the same time, we will calculate deductions for health insurance.
Payment to the MHIF = minimum wage * 5.1% * 12 = 7500 * 5.1% * 12 = 4590 rubles. In total, IP Spiridonov for 2017 will pay insurance premiums in the amount of 30,840 rubles. Remember that the amount of additional contributions to the FIU is limited.
Individual entrepreneur insurance premiums from income exceeding 300 thousand rubles in 2017
Important
Delivery of SZV-M to the founding director: the Pension Fund has decided The Pension Fund has finally put an end to the debate about the need to submit the SZV-M form in relation to the sole founder head. So, for such persons you need to pass both SZV-M and SZV-STAZH!< … При оплате «детских» больничных придется быть внимательнее Листок нетрудоспособности по уходу за больным ребенком в возрасте до 7 лет будет оформляться на весь период болезни без каких-либо ограничений по срокам.
But be careful: the procedure for paying for "children's" sick leave has remained the same!< … Онлайн-ККТ: кому можно не торопиться с покупкой кассы Отдельные представители бизнеса могут не применять онлайн-ККТ до 01.07.2019 года. Правда, для применения этой отсрочки есть ряд условий (режим налогообложения, вид деятельности, наличие/отсутствие работников).
So who has the right to work without a cash register until the middle of next year?< …
Payment of 1% on income over 300,000 rubles
Entrepreneurs using the simplified taxation system for incomes of 6% also pay PFR tax to the budget on the excess amount. For example, an individual entrepreneur who does not have employees received an income of 900,000 rubles. in year. For pension insurance, he must pay 6,000 rubles: (900,000 rubles.
- 300,000 rubles) x 1% / 100%.
STS income minus expenses, 1% over 300,000 rubles. in 2017, 2018 Taxpayers-individual entrepreneurs who apply the income minus expenses system calculate contributions from the amount of excess income, without reducing them by expenses. Individual entrepreneurs on UTII, 1% from the amount over 300,000 rubles Individual entrepreneurs working on UTII, the calculation of 1% is carried out based on the base yield. The imputed income for the year can be viewed in the UTII tax returns for each quarter.
It should be noted that individual entrepreneurs are required to keep a book of income and expenses of an individual entrepreneur applying the patent system of taxation, Art.
We pay 1% fees
And you can also find them out on your own on the official website of the Federal Tax Service - nalog.ru. You can judge what changes one of the most important details, the CBC, has undergone by analyzing the table below. Table: CCC for insurance pension contributions Deadlines for paying tax to the IFTS The deadlines for transferring pension payments in 2017 remained the same. Fixed payments can be paid in one lump sum or divided quarterly. Quarterly payments are paid:
- for 1 sq. until March 31;
- for 2 sq. until June 30;
- for 3 sq. until September 30;
- for 4 sq. until December 31st.
For payment from the amount exceeding the limit of 300 thousand rubles. The payment deadline is April 1, 2018. In the event of a complete cessation of activity as an individual entrepreneur, all calculations for insurance premiums must be made within 15 days from the date of deregistration.
Fixed payment calculator ip (insurance premium) in PFR
Individual entrepreneurs (IP) are required to annually transfer fixed insurance premiums to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund). Insurance premiums from 2018 Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values established by law for 2018, 2019 and 2020: 2018 2019 2020 PFR 26,545 rubles. 29 354 rubles 32 448 rubles FFOMS 5840 r. 6884 r. 8426 r. Total 32 385 rubles. 36 238 rubles 40 874 rubles If the annual income exceeds 300,000 rubles, then another 1% of the excess amount must be paid to the FIU, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.
The maximum amount of contributions is now also considered in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.
Individual entrepreneur insurance premiums from income exceeding 300,000 r
If you are a simplified entrepreneur and receive more than 300,000 rubles a year, you need to pay an additional insurance premium. This is 1% of income over three hundred thousand. Previously, the payment deadline was April 1, now, according to new amendments to the Tax Code, payment must be made before July 1, 2019. Today we will tell you how to calculate the additional contribution, where and how to pay it.
What are these contributions Individual entrepreneurs pay taxes and contributions. Taxes go to the budget, and contributions go to the Pension Fund and the Medical Insurance Fund. These premiums are called insurance premiums. They are needed to go to the doctor for free in the medical policy and receive a pension in old age.
The amount of contributions is fixed. Previously, it depended on the minimum wage, but now it does not. This year it has increased: in 2017 they paid 27,990 rubles, in 2018 you need to pay 32,385 rubles.
Accordingly, the IP pays a fixed payment to the Pension Fund of the Russian Federation by the end of the current year with one payment, and 1% contributions - within 3 months following the past year, with another payment. Type of payment to the Pension Fund of the Russian Federation for IP KBK 2016 Fixed contribution to the Pension Fund paid by all IP 392 1 02 02140 06 1100 160 Fixed contribution paid by the individual entrepreneur if the annual income exceeded 300,000 rubles. 392 1 02 02140 06 1200 160 Important! Since the 1% contribution for 2016 is paid already in 2017, it must be transferred to the Federal Tax Service Inspectorate, indicating the new CCC in the payment. You will find the current BCC for individual entrepreneurs in our article. How much an individual entrepreneur should pay to the Pension Fund in 2017 If in 2016 it was the Pension Fund for individual entrepreneurs and organizations that was the administrator in terms of accrual and payment of contributions, then from 2017 the corresponding control functions are shifted to the Federal Tax Service.
Payment term of 1% over 300,000 rubles. revised from 2017. Law No. 335-FZ dated November 27, 2017 gave entrepreneurs extra months to transfer the specified additional contribution, changing paragraph 2 of Art. 432 of the Tax Code of the Russian Federation. Now the deadline for settlement with the budget is not April 1, as it was for periods before 2017, but July 1 (for settlements starting from 2017). It should be specified separately that if July 1 falls on a weekend, the payment deadline is shifted. For example, the payment deadline for 2017 was 07/02/2018.
However, it is absolutely not necessary to delay the payment of the contribution to the last. Often, an economically justified move would be to pay the installment in installments, or even without waiting for the end of the billing year, when the entrepreneur saw that his income had already exceeded the specified bar. With certain taxation systems, it is immediately clear whether it is necessary to pay 1% at the end of the billing period, which allows individual entrepreneurs to plan their tax expenses in advance and form a budget with the least losses. We will consider these situations below.
IP on OSNO
Entrepreneurs who apply the basic system of taxation are quite a rarity. However, they do exist and must also pay an additional fee. Thanks to the decision of the Constitutional Court of November 30, 2016 No. 27-P, IP on OSNO, in order to calculate the base for calculating the additional insurance premium, can apply Art. 210 of the Tax Code of the Russian Federation, that is, take not the net amount of income, but reduce it by the amount of expenses.
Example 1
IP Taratorkin I. G. uses OSNO. Let's say for 2019 his taxable income amounted to 500,000 rubles, and the accountable expense was 150,000 rubles. He takes this data from the income tax return. He will have to pay a contribution of 1% to the FIU. More than 300,000, his income amounted to 50,000 rubles.
Thus, we calculate the base: (500,000 - 150,000) - 300,000 \u003d 50,000 rubles.
1% of 50,000 = 500 rubles
IP on the "profitable" USN
Consider the case when an individual entrepreneur applies the simplified tax system and pays 1 percent of income over 300,000 rubles. The basis for calculating a contribution of 1% for individual entrepreneurs is income over 300,000 rubles. per year, and income is calculated according to the rules for calculating income under the simplified taxation system, and not actually received funds.
It should be remembered that an individual entrepreneur can reduce his tax paid in connection with the application of the simplified tax system for fixed contributions paid and for an additional contribution paid in full (subclause 3, clause 3.1, article 346.21 and subclause 1, clause 1, article 430 of the Tax Code RF).
Individual entrepreneurs who have hired employees and pay them remuneration also have the right to reduce the tax, but not more than 50% (subclause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). If 50% of the tax is less than the paid contributions, then the remainder burns out, it cannot be transferred to the next periods (letter of the Ministry of Finance of Russia dated 09/04/2013 No. 03-11-11 / 36393).
Example 2
IP Taratorkin I. G. conducts entrepreneurial activities and has chosen for himself the USN (income). His tax is 6% of income (the tax rate may be lower depending on the region). Let's say in 2019 he earned 500,000 rubles. He will have to pay an additional contribution of 1% to the PFR - over 300,000 his income amounted to 200,000 rubles.
Thus, the basis for calculating the fee: 500,000 − 300,000 = 200,000 rubles.
1% of 200,000 = 2000 rubles.
You can consider this taxation system for individual entrepreneurs in more detail in our article “STS 6% for individual entrepreneurs - the subtleties of taxation”.
Additional contribution to the PFR IP on the "income-expenditure" USN
If an individual entrepreneur uses the “income-expenditure” simplified tax system, then he must take income calculated according to the rules of the simplified tax system as the basis for calculating 1%. However, after the issuance of the decision of the Constitutional Court, which was mentioned above and which allows taking into account the expenses of an individual entrepreneur for OSNO, the Supreme Court of the Russian Federation (determination of November 22, 2017 No. 303-KG17-8359 in case No. A51-8964 / 2016) recognized the same possibility for an individual entrepreneur on the "income-expenditure" USN. However, the tax authorities did not agree with this approach and issued a number of letters expressing the opposite point of view (letters of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369, dated August 5, 2019 No. .2019 No. BS-19-11/ [email protected]). At the moment, it is safer to use only income as a calculation base of 1%, without reducing them to expenses.
IP on UTII
Suppose an individual entrepreneur applies UTII. In the context of paying an additional contribution, the question is natural, what income does an individual entrepreneur have over 300,000 rubles. we take for the base - actually received or imputed? As with the calculation of the tax on imputed income itself, imputed income is used in calculating the insurance premium.
Example 3
IP Taratorkin I. G. is engaged in the provision of services for temporary accommodation and residence in the Istra district of the Moscow region and applies UTII. The area of the leased premises is 230 sq. meters. According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the basic profitability per month is 1000 rubles. Let's calculate imputed income in 2019:
1000 × 230 × 1.798 × 1 = 413,540 rubles per month.
For the year, the income will be 4,962,480 rubles.
Don't know your rights?
It is this amount that will be compared with the required limit. Thus, the basis for calculating the additional insurance premium will be:
4 962 480 − 300 000 = 4 662 480
And the additional insurance premium, respectively:
1% of 4,662,480 = 46,624.80 rubles.
More information about UTII -.
IP on PSN
Here the situation is similar to the calculation of 1% when using UTII, that is, a limit of 300,000 rubles. they are compared not with the income actually received, but with the potential annual income, the amount of which the IP uses to pay for its patent.
Example 4
IP Taratorkin I. G. provides hairdressing services. He bought the patent for 12 months in 2019. Thus, the potentially receivable income is 990,000 rubles. This figure is set by the regional authorities. You can calculate it for a certain type of activity on the website of the federal tax service. Base for calculation 1%:
990,000 − 300,000 = 690,000 rubles
And the premium is:
1% from 690,000 rubles. = 6 900 rubles.
Looking for permitted activities for IP on a patent? Read our other.
BCC for the payment of the contribution and the upper limit of the additional contribution
Since 2017, it has been necessary to pay insurance premiums for pension and medical insurance to the tax office. Exactly from the same time, a separate CBC was canceled for 1% over 300,000 rubles. income. Thus, both fixed pension contributions and an additional insurance contribution of individual entrepreneurs are paid according to a single BCC: 182 1 02 02140 06 1110 160.
When paying contributions, do not forget about their upper limit. It is worth paying attention to par. 4 sub. 1 p. 1 art. 430 of the Tax Code of the Russian Federation, which stipulates a very important condition: the amount of pension contributions paid for the billing period cannot exceed the fixed contributions established by par. 2 sub. 1 p. 1 art. 430 of the Tax Code of the Russian Federation, multiplied by eight. Referring to the mentioned paragraph, we make simple calculations: 29,354 (fixed contribution for 2019) × 8 = 234,832 rubles. Thus, the maximum contributions for pension insurance that an individual entrepreneur will pay for 2019 will be 234,832 rubles.
Who should pay the extra fee. Dependence on the tax paid
Often there is confusion, in what cases and who should pay 1% over 300,000 rubles? A clear answer to this question is given by chapter 34 of the Tax Code of the Russian Federation. Turning to her, we see that paragraph 1 of Art. 430 and sub. 2 p. 1 art. 419 of the Tax Code of the Russian Federation determine the payers of this contribution to individual entrepreneurs and people engaged in private practice in the manner prescribed by the legislation of the Russian Federation. That is, companies of any organizational form are not related to the payment of the specified fee. Does it matter which taxation system the individual entrepreneur has chosen and, accordingly, based on the results of his activities, what tax he pays to the budget in excess of 300,000 rubles. for IP? No special instructions regarding the applicable taxation systems in subpara. 1 p. 1 art. 430 of the Tax Code of the Russian Federation is not, therefore, we can conclude that all individual entrepreneurs are required to pay 1% on income over 300,000. Exceptions to this rule are specified in paragraph 7 of Art. 430 of the Tax Code of the Russian Federation.
Sample payment order in 2019-2020
IP payment order for the payment of 1% over 300,000 rubles. in 2019 looks like this:
Bold black italics are in the fields, the filling of which is the same for all individual entrepreneurs.
- serial number of the payment order;
- date of drawing up the payment order;
- the amount to be paid in words;
- the amount to be paid in figures;
- TIN of an individual entrepreneur;
- Full name and address of registration of the entrepreneur;
- business account;
- the name of the bank in which the entrepreneur's current account is opened;
- BIC of the entrepreneur's bank;
- correspondent account of the entrepreneur's bank;
- the name of the bank of the tax inspectorate at the place of registration of the individual entrepreneur, to which he pays insurance premiums;
- BIC of the tax inspection bank;
- TIN of the tax office;
- Checkpoint of the tax inspection;
- the name of the tax office;
- number of the current account of the tax inspectorate;
- OKTMO entrepreneur.
You can read about how to unload a payment order to a client-bank.
Penalty for non-payment of tax
Penalty for non-payment of 1% over 300,000 rubles. is charged on the same grounds as fines for non-payment of other insurance premiums.
It is necessary to distinguish between simple non-payment, that is, when the entrepreneur submitted the statements on time and reflected the correct amounts in it, but did not make the payment on time, for example, due to the banal lack of funds. In this case, the entrepreneur will be charged only penalties in the amount of 1/300 of the refinancing rate for each day of delay. The delay is considered from the day following the day when the payment was due. This thesis is confirmed in the letter of the Ministry of Finance dated May 24, 2017 No. 03-02-07/1/31912.
If non-payment or incomplete payment occurred due to the fact that, for example, the tax base was underestimated or incorrectly calculated, then such an offense is punishable by a fine of 20% of the unpaid amount. If the specified offense occurred intentionally, the fine will increase to 40% of the unpaid amount.
In addition to tax liability for non-payment of contributions, individual entrepreneurs may also be criminally liable. Amendments to the Criminal Code of the Russian Federation were introduced by law No. 250-FZ dated July 29, 2017. Here we are talking about large and especially large amounts of non-payment.
Who should pay 1% over 300,000 rubles. in 2019-2020? All individual entrepreneurs who have received income from entrepreneurial activities in excess of 300,000 rubles, regardless of the taxation system.
What income is taken into account for these purposes? It is not the money actually received that is taken into account, but the income calculated according to the rules of the taxation system that the entrepreneur uses.
What is the payment term? The deadline for payment is July 1 of the year following the reporting year. However, sometimes it makes sense to pay a contribution immediately when income is exceeded.
Tax for the year 36,000 rubles: 600,000 * 6% Fixed contributions for 2017: 27,990 rubles; Additional insurance premiums - 3000 rubles: (600,000 - 300,000) * 1%. IP reduces the tax on insurance premiums: 36,000 - 27,990 - 3,000. It turns out that you need to pay not 36,000 rubles, but 5,010 rubles. Individual entrepreneurs pay tax every quarter. They reduce the tax on contributions paid in the quarter: contributions paid in the first quarter, from January 1 to March 31, are deducted from the tax amount for the first quarter. For the first quarter of 2017, the entrepreneur's tax is 5,000 rubles. In the same quarter, he paid part of the insurance premiums of 3,000 rubles. Tax payable - 2000 rubles: 5000 - 3000. At the end of the year it may turn out that the tax does not need to be paid at all. Insurance premiums reduced it and ended up with zero. But before that, you had already been paying tax every quarter for the whole year, so the tax office turned out to be an overpayment.
Individual entrepreneur contributions to the PFR from incomes over 300,000 rubles. in 2018
Law of July 24, 2009 No. 212-FZ). The taxation system applied by the IP Amount of income for the year Payment of personal income tax The amount of "entrepreneurial" income of the individual entrepreneur, which is taken into account when calculating personal income tax (clause 1 of article 227 of the Tax Code of the Russian Federation) STS Income taken into account for the purposes of the simplified tax system (article 346.15 of the Tax Code of the Russian Federation) income (Article 346.29 of the Tax Code of the Russian Federation) UAT Income taken into account for the purposes of the UAT (clause 1 of Art. 346.5 of the Tax Code of the Russian Federation) Patent taxation system Potentially receivable income determined by regional authorities (Articles 346.47, 346.51 of the Tax Code of the Russian Federation) Combination of regimes Amount of income for activities under all applicable regimes (clause 6, part 8, article 14 of the Law of July 24, 2009 No. 212-FZ) If the amount of income for the year turned out to be more than 300,000 rubles, then the contribution to the PFR (1%) for an individual entrepreneur is formula: At the same time, Law 212-FZ provides for the maximum amount of pension contributions for individual entrepreneurs. In 2016, it is 154,851.84 rubles.
PFR contributions from incomes over 300,000
Law of St. Petersburg on the application of the patent system of taxation. Calculation of 1% from income over 300,000 rubles: (2,300,000/12 months.
X 3 months - 300000) x 1% / 100% \u003d 2750 rubles. - 1 percent for pension insurance from income exceeding 300,000 rubles. In cases where entrepreneurs have income from other systems of taxation applied by them, the taxable income is summed up.
In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by clause 2 articles 425 of the Tax Code of the Russian Federation, no more than 187200 rubles.
1 percent of income over 300,000 rubles is deducted from IP?
Attention
In 2017, the entrepreneur earned 370,000 rubles. His tax is 22,200 rubles. He pays tax quarterly: 3400, 7500, 8900, 2400 rubles.
Important
Fixed contributions for the year - 27,990 rubles. They reduced the tax in full: 22,200 − 27,990 = −5,790 rubles The entrepreneur was not supposed to pay tax for this year, but paid 22,200 rubles because he did not know that contributions at the end of the year would reduce the tax. To return the overpayment, he can submit an application, and the tax will return the money within a month from the date of receipt of the application.
The tax returns overpayments only for the last three years. He paid additional contributions the following year: (370,000 - 300,000) * 1% = 700 rubles.
They will reduce the 2018 tax. In 2018, you need to earn 539,750 rubles in order for the fixed contributions to fully pay off the tax. It is best to pay your dues in full in the first quarter.
Fixed IP payments in 2018: calculation examples
For example, entrepreneurial revenue was 1,100,000 rubles a year, and expenses - 700,000 rubles. The estimated amount of the contribution will then be: 1,100,000 x1% \u003d 11,000 rubles.
As you can see, the costs do not reduce income and are not included in the base for determining the fee. Currently, active discussions are underway in order to equalize the rules for calculating pension contributions for OSNO and "simplified". In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance fees. UTII For “imputation”, slightly different rules apply.
Here, the 1 percent rate is applied from an excess not of 300 rubles of actual, but of imputed income. Recall that this indicator is determined by a separate formula, in which there is a basic yield, a physical indicator and adjustment factors.
What fixed payments await IP in 2018?
This amount is distributed as follows: to the Pension Fund - 26,545 rubles; to the Medical Insurance Fund - 5840 rubles. But that is not all. If the annual income exceeded 300,000 rubles, you must pay 1% of this amount.
The good news is that contributions can pay off the IP tax. In some cases completely. More on this later. What is considered income On the simplified 6% income is everything that you receive in cash or to a current account.
The money that came to the account is your income, you have to pay tax on it. They do not pay tax on: personal money replenishments, loans, deposits, gratuitous cash assistance, loans, loans, collateral or bank guarantees, refund money from suppliers, tax refunds if paid too much, grants or earmarked funding.
We pay 1% fees
For 3,000 rubles of debt on additional contributions, penalties of 75 kopecks will be charged every day. In a month, he will accumulate 22.5 rubles of debt. This is a tax debt.
The tax office writes off the debt from the current account. If there is no money in the account, he transfers the case to the bailiffs, and the tax debt turns into a judicial one.
Individual entrepreneurs are responsible for debts with personal property, so bailiffs can write off money from personal accounts. In addition to debt, bailiffs may require a fine.
He will come if you make a mistake in the calculations and underestimate the amount: 20% of the unpaid amount of contributions for unintentional violation, if you miscalculate; 40% of the unpaid amount - for intentional, for example, if you specifically underestimate income. Therefore, it is better to pay dues on time and calculate them correctly so that you do not have to communicate with bailiffs.
Kbk for the payment of IP contributions of 1 percent over 300 thousand in 2018 for 2017
Regardless of whether the individual entrepreneur had income or not, he is obliged to pay fixed contributions:
- for compulsory pension insurance (OPS)
- for compulsory health insurance (CHI)
An important addition. From January 1, 2018, individual entrepreneurs' insurance premiums for pension and medical insurance will no longer be tied to the minimum wage. And they will be established annually by the Government of the Russian Federation without reference to the minimum wage. A law has already been passed, according to which:
- Individual entrepreneur contributions for pension insurance in 2018 will amount to: 26545 rubles
- Contributions for health insurance 5840 rubles.
- And 1% of the amount exceeding 300,000 rubles of annual income.
What will be the federal minimum wage in 2018? In 2017, the minimum wage was set at 7,500 rubles, with a subsequent increase to 7,800 rubles from 07/01/2017.
At the beginning of 2018, it will be equal to 9489 rubles.
And again about mandatory IP contributions for 2018: payment scheme and frequently asked questions
- news
- IP contributions to the FIU from income over 300,000 rubles. in 2018 04/06/2018 Important: consultations on the calculation of 1% strictly by phone numbers listed on the site, when ordering a free call, consultations are not carried out. Individual entrepreneurs must pay fixed contributions from amounts over 300,000 rubles to the Pension Fund of the Russian Federation before July 1, 2018.
Payment is made to the account of the Federal Treasury in the Federal Tax Service of Russia, according to the following BCC: 182 1 02 02140 06 1110 160. Each individual entrepreneur reports to his Tax Office, in which he is registered. In 2018, the maximum amount of individual entrepreneur contributions to the FIU does not exceed 212,360 rubles. Calculation of 1% over 300,000 rubles in the Pension Fund of the IP on a patent Entrepreneurs have many questions about the calculation and payment of 1 percent over 300,000 rubles for pension insurance when applying the patent system of taxation, and a single tax on imputed income.
Entrepreneurs using the simplified taxation system for incomes of 6% also pay PFR tax to the budget on the excess amount. For example, an individual entrepreneur who does not have employees received an income of 900,000 rubles. in year. He must pay 6,000 rubles for pension insurance: (900,000 rubles - 300,000 rubles) x 1% / 100%. STS income minus expenses, 1% over 300,000 rubles. in 2017, 2018 Taxpayers-individual entrepreneurs who apply the income minus expenses system calculate contributions from the amount of excess income, without reducing them by expenses.
Individual entrepreneurs on UTII, 1% from the amount over 300,000 rubles Individual entrepreneurs working on UTII, the calculation of 1% is carried out based on the base yield. The imputed income for the year can be viewed in the UTII tax returns for each quarter.
It should be noted that individual entrepreneurs are required to keep a book of income and expenses of an individual entrepreneur applying the patent system of taxation, Art.