Fixed contribution to the PFR. How is the pension calculated for IP
Sole proprietors (IEs) must pay insurance premiums(Article 419 of the Tax Code of the Russian Federation). You need to do this not only with payments to your employees in accordance with the established ones, but also for yourself, in a fixed amount. How much does IP pay? fixed payment in 2017, we will tell you in our consultation.
The amount of fixed payments for individual entrepreneurs in 2017
Fixed payments for individual entrepreneurs in 2017 are made dependent on the minimum wage established on 01/01/2017, as well as on the income received by the individual entrepreneur for the current year (Article 430 of the Tax Code of the Russian Federation). Considering that at the beginning of the year there is a minimum wage in the amount of 7,500 rubles (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ), the amounts of fixed payments for mandatory pension and medical insurance are:
Recall that insurance premiums for themselves on a mandatory basis social insurance IP does not pay.
Where to pay a fixed IP payment in 2017
What KBK code will need to be indicated in the payment orders of individual entrepreneurs 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 up to 01/01/2017) | 182 1 02 02140 06 1100 160 |
For OPS 1% (for periods up to 01/01/2017) | 182 1 02 02140 06 1200 160 |
For CHI (for periods up to 01/01/2017) | 182 1 02 02103 08 1011 160 |
At the OPS, incl. one% * (for periods from 01/01/2017) | 182 1 02 02140 06 1110 160 |
For CHI (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 CCC for the payment of 1% contributions, previously introduced by Order of the Ministry of Finance dated December 27, 2017 N 255n, was canceled. Those who have already managed to transfer 1% to a separate CCC will most likely have to clarify the payment.
2018
The IP contribution no longer depends on the minimum wage (and its increase from May 1 does not affect IP contributions) and is determined for 3 years in advance: 2018, 2019, 2020 - 32,385, 36,238, 40,874 rubles. (Federal Law No. 335-FZ of November 27, 2017).
In 2018, an additional 1% contribution from the amount of income above 300,000 rubles will have to be paid before July 1 (Federal Law No. 335-FZ of November 27, 2017). Earlier it was before April 1st.
2017
From July 1, 2017, the minimum wage is raised to 7800 rubles. but the contributions of individual entrepreneurs until 2018 are considered according to the minimum wage of 7500 rubles.
2008 3 864 rub. | year 2009 RUB 7,274.4 | 2010 RUB 12,002.76 | 2011 RUB 16,159.56 | year 2012 RUB 17,208.25 |
year 2013 RUB 35,664.66 |
year 2014 RUB 20,727.53 (+1% of income) |
The website provides a full calculation of the fixed payment of the IP (insurance premium) for 2008-2020 to the Pension Fund of the Russian Federation.
Select reporting year:
about a three year period limitation period does not apply to the FIU! For such contributions, the requirement for payment is presented "no later than three months from the date of detection of arrears" (Article 70 of the Tax Code of the Russian Federation). Arrears can be identified for any period.
Dates
You take reporting period:
You need to select a reporting period. If this year an individual entrepreneur was registered or closes, you need an incomplete period. Also, by selecting an incomplete period, you can calculate the monthly payment:
The first day of IP registration is taken into account inclusive (Article 430, Clause 3 of the Tax Code of the Russian Federation). Those. according to the law, if registration, for example, is on the 15th, then it is necessary to count the insurance premiums of individual entrepreneurs starting from the 15th, inclusive.
Contributions for individual entrepreneurs have always been paid and are being paid with kopecks (Article 431, Clause 5 of the Tax Code of the Russian Federation).
Result..Total must be paid:
You can also calculate contributions and generate receipts / payments for 333 r / month. There is a free period for a month. And also a whole for new IP.
![](https://i0.wp.com/ipipip.ru/platej-ip/grafik-IP.png)
Reduction of taxes for individual entrepreneurs on contributions
tax regime | Entrepreneurs working without employees | Entrepreneurs working with employees | Base |
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USN (object of taxation "income") | You can reduce the single tax by the entire amount of paid insurance premiums in a fixed amount | You can reduce the single tax by no more than 50 percent. Contributions paid by the entrepreneur for employees and own insurance | sub. 1 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation |
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 annual amount contributions, for the year - the entire amount of insurance premiums for individual entrepreneurs. See USN calculator + declaration For many, it is difficult to calculate the simplified tax system together with the PFR deduction and divide it by quarters. Use this automated simplification form in Excel (xls). In the form, 2017 is already ready with an additional IP insurance premium. |
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STS (object of taxation "income minus expenses") | You can reduce your income by the entire amount of paid insurance premiums. | paragraph 4 of Art. 346.21 and sub. 7 p. 1 art. 346.16 of the Tax Code of the Russian Federation | |
UTII | You can reduce the single tax by the entire amount of paid insurance premiums in a fixed amount | UTII can be reduced by no more than 50 percent. The contributions paid by the entrepreneur for employees, benefits and for their own insurance are accepted for deduction (from 13 to 17 years old, it was impossible to reduce their contributions with employees) | sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation |
Patent | The value of the patent does not decrease | Art. 346.48 and 346.50 of the Russian Tax Code | |
BASIC | Individual entrepreneurs on OSNO have the right to include a fixed payment in the composition of personal income tax expenses | NK Art. 221 |
2018, 2019 and 2020
In 2018 RUB 32,385 (+15.7%)
In 2019 RUB 36,238(+11.9%)
In 2020 RUB 40,874(+12.8%)
The amount of insurance premiums is now directly spelled out in the tax code. And even 3 years ahead - for 2018-2020.
Article 430 of the Tax Code of the Russian Federation (as amended by Federal Law of November 27, 2017 N 335-FZ):
a) point 1 shall be stated in the following wording:
"1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:
1) insurance premiums for compulsory pension insurance in the amount determined in next order unless otherwise provided by this article:
if the amount of income of the payer for 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;
if 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 exceeding 300,000 rubles for the billing period.
At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;
2) insurance premiums for compulsory health 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
RUB 26,545 - 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)).
The total insurance premium for IP in 2018 will be: 32,385 rubles.
2019
RUB 29,354 - pension contributions (Article 430 of the Tax Code of the Russian Federation);
RUB 6,884 - medical contributions (Article 430 of the Tax Code of the Russian Federation)).
The total insurance premium for IP in 2019 will be: 36,238 rubles.
2020
RUB 32,448 - pension contributions (Article 430 of the Tax Code of the Russian Federation);
RUB 8,426 - medical contributions (Article 430 of the Tax Code of the Russian Federation)).
The total insurance premium for IP in 2020 will be: 40,874 rubles.
2017
Since 2017, contributions must be paid to the IFTS using new details, and not to the FIU.
Also, since 2017, if reporting is late, no penalty in the form of a maximum payment will be charged (154,851.84 rubles in 2016).
If the minimum wage is 7500 rubles.
Contributions to the PFR: (7500 * 26% * 12) = 23400 rubles.
Contributions to the FFOMS: (7500 * 5.1% * 12) = 4590 rubles.
The total insurance premium for IP in 2017 will be: 27,990 rubles.
2016
In 2016, the minimum wage will be increased by only 4% to 6,204 rubles. This means that the IP payment will also be increased to 4%. Then the calculation will be like this:
Contributions to the PFR: 6,204*26%*12 = 19,356.48 rubles
Contributions to the FFOMS: 6,204*5.1%*12 = 3,796.85 rubles
The total insurance premium for IP in 2016 will be: 23,153.33 rubles.
Despite the fact that the minimum wage is raised to 7,500 rubles from July 1, the IP contribution will not be changed until the end of 2016.
Additional interest
If you are on OSNO or STS, then you pay an additional percentage on income. If you are on PSN or UTII, be sure to check out the table below (then it is not paid from real income).
In 2020, the contribution will be: 40,874 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).
In 2019, the contribution will be: 36,238 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).
In 2018, the contribution will be: 32,385 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).
In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 27,990 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).
In 2016, the contribution will be: 6,204 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 23,153.33 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 154,851.84 rubles (in 2016).
In 2015, the contribution will be: 5,965 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 22,261.38 rubles (pay before December 25). With 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 not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 148,886.40 rubles (in 2015).
Those who are late with reporting (to the tax office) also had to pay contributions to the FIU based on 8 minimum wages (until 2017). Since 2017, this norm has been canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [email protected]). And in July 2017, they even announced an "amnesty" for those who were late in reporting for 2014-2016, the maximum fine would be removed (see application) (PFR letter dated July 10, 2017 No. NP-30-26 / 9994).
For an additional 1% in the PFR (it only goes to the insurance part, it is not needed in the FFOMS): there are 2 options for the USN "Income"
1) Transfer 1% by December 31, 2018 and reduce the USN tax for 2018 (See Letter of the Ministry of Finance dated February 21, 2014 N 03-11-11 / 7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the USN tax for 2019 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11 / 3029)
You can not read the dispute below, because. The Ministry of Finance issued the Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated 07.12.2015, in which it withdrew 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 this 1% of the simplified tax system.
Shocking news: in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 it is said that this 1% is not a fixed contribution at all and does not have the right to reduce the USN IP 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 the future jurisprudence. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 N GD-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.
In 212-FZ, article 14 p.1. It is explicitly stated that this 1% is a fixed 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 of part 1 of article 5 of this federal law, pay the appropriate insurance premiums to the Pension Fund Russian Federation And federal fund mandatory health insurance in fixed amounts determined in accordance with parts 1.1 and 1.2 of this article.
1.1. The amount of the insurance premium for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:
1) if the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning fiscal year for which insurance premiums are paid, and the rate of insurance premiums 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;
2) in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, determined 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 rate of insurance premiums 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 insurance contribution payer's income exceeding 300,000 rubles for the billing period. 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 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, magnified 12 times.
I also draw your attention to:
Article 75
8. Penalties shall not be accrued on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his fulfillment of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an unspecified to a circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence (the indicated circumstances are established if there is an appropriate document of this body, which, in meaning and content, relates to the tax (reporting) periods for which the arrears were formed, regardless of the date of issue of such a document), and (or) as a result of the taxpayer (payer of the fee, tax agent) motivated opinion tax authority sent to him in the course of tax monitoring.
Article 111
3) implementation by a taxpayer (payer of a fee, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (authorized by an official of this body) within its competence (the said circumstances are established in the presence of the relevant document of this body, in the sense and content relating to the tax periods in which the tax offense, regardless of the date of issue of such a document), and (or) the implementation by the taxpayer (payer of the fee, tax agent) of the reasoned opinion of the tax authority sent to it in the course of tax monitoring.
You can refer to three such explanations. They are higher.
With UTII, this 1% can be paid until the end of the quarter and then reduce UTII.
Table according to which an additional 1% is calculated (under various tax regimes)
Tax regime |
Where is the income |
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Reason: Part 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ. If you use two or three systems (for example, simplified tax system + UTII), then the income from these systems must be taken in total for all systems. |
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(business income) |
Income subject to income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation However, costs can be accounted for based on this. Also, when calculating income for calculating 1%, you can take into account professional tax deductions(Letter of the Ministry of Finance of Russia dated May 26, 2017 N 03-15-05 / 32399) |
Declaration 3-NDFL; clause 3.1. Sheet B. In this case, expenses are not taken into account. |
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Taxable income single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation The Supreme Court in its ruling dated April 18, 2017 No. 304-KG16-16937 explained that when USN Income-Expenses An individual entrepreneur may take into account expenses to determine an additional 1%. However, most likely the IP will have to defend such a right (if he wants to apply it) through the courts. The Pension Fund, in a letter dated 08/11/2017 No. 30-26/12192, also considers that expenses can be taken into account. The Supreme Court later changed its mind (decision No. AKPI18-273 dated 06/08/2018). The issue remains controversial. The latest letters indicate that 1% of additional contributions should be considered only from income (letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369) (FTS letter dated February 21, 2018 No. GD-4-11 / 3541). |
For many, it is difficult to calculate the USN tax along with the PFR deduction. Use this automated simplification form in Excel. The form has all the years, taking into account the additional contribution of IP. 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 of the Russian Federation |
Income from which the cost of a patent is calculated. In this case, expenses are not taken into account. |
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Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation |
The result of column 4 of the Book of income and expenses. In this case, 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, a deduction of 300 tr is given. and for the second period of work of the IP, they also give a deduction of 300 tr (Letter of the Ministry of Finance dated February 6, 2018 No. 03-15-07 / 6781). However, we do not recommend using this loophole on purpose. You will receive a maximum of 3000 r, minus all duties, and then 1500 r. Time and nerves to spend ten times more.
An example of income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2017 (this is with any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles to pay additionally before July 1, 2018 for the insurance part of the PFR.
Constitutional Court ruling
Its essence is that individual entrepreneurs on OSNO, when calculating an additional contribution (1% percent of income) to the Pension Fund, can take into account expenses. Prior to this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it, proving their case through the court.
Reporting
The payment term in 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 fee in instalments. For example, with UTII you need (with the simplified tax system it is desirable) to pay quarterly in order to deduct from the tax.
In case of non-payment of the IP payment to the FIU on time, it is provided fine in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator
Since 2012, the individual entrepreneur has not submitted reports to the FIU (except for the heads of peasant farms). For 2010 there was RSV-2, formerly ADV-11.
Payment
KBK
Why is the BCC of a conventional PFR and in order to exceed 300 tr. match with 2017? We have been paying for one BCC since 2017 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10 / 21007).
The KBC's are right here.
On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order No. 255n dated December 27, 2017). However, later it was canceled (order No. 35n dated February 28, 2018). For an additional percentage, the 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 for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage) | 182 1 02 02140 06 1100 160 | 182 1 02 02140 06 1110 160 |
Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation from incomes exceeding 300,000 rubles. | 182 1 02 02140 06 1200 160 | 182 1 02 02140 06 1110 160 |
Insurance premiums for health insurance of individual entrepreneurs for themselves in the FFOMS in a fixed amount (based on the minimum wage) | 182 1 02 02103 08 1011 160 | 182 1 02 02103 08 1013 160 |
How long to keep payments? Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)
Ways
There are four ways:
Video
I invite you to watch my short video about the IP insurance premium.
Right not to pay
This right exists only with zero income for the year, so there is almost no sense from it.
Since 2017, the right not to pay contributions has been retained. However, it is regulated by other laws.
Since 2013 you can not pay fixed contributions for the following periods:
However, this is if in the above periods entrepreneurial activity was not carried out (parts 6-7 of article 14 of Law 212-FZ), it is necessary to submit documents confirming the absence of activity during the specified periods. Those. all the conditions above must be, and also the income must be zero. In this case, it is easier to close the IP.
With the help, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, PFR, SZV, Unified settlement 2017, submit any reports via the Internet, etc. (from 250 r / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created IPs now (free of charge).
In 2018, the administration of mandatory insurance contributions is handled by the Federal Tax Service. The exception is contributions for insurance of employees against industrial accidents and occupational diseases, they are still supervised by the Social Insurance Fund (FSS). We will tell you more about how entrepreneurs pay insurance premiums in 2018.
What fees and taxes does a sole proprietorship pay?
So, the entrepreneur went through the registration procedure. What fees does the IP pay?
Types of insurance premiums, the procedure for their calculation and payment is established by Chapter 34 tax code RF. If an entrepreneur works alone, he is obliged to pay fixed insurance premiums for pension and medical insurance (Article 430 of the Tax Code of the Russian Federation). Individual entrepreneurs with employees, in addition to contributions for themselves, pay insurance premiums for pension, medical and social insurance (including “injuries”) for all their employees.
As for the number and amount of taxes to be paid, it depends on which tax regime uses IP. The greatest tax burden falls on entrepreneurs on OSNO, and special regimes (patent, USN 6% or 15%, UTII) allow it to be reduced and not to pay a number of taxes. If an entrepreneur uses real estate, a car or land plot, he is also obliged to pay property, transport and land taxes.
How to calculate IP fees
The calculation of individual entrepreneur contributions differs depending on whether he pays them for himself or for employees.
How to calculate the amount of insurance premiums for IP for yourself
In 2018, insurance premiums are fixed amounts and depend on the income that the individual entrepreneur received for the year (Article 430 of the Tax Code of the Russian Federation):
- The insurance premium for health 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 individual entrepreneur's income from the beginning of the year exceeds 300,000 rubles. You can calculate the insurance premiums for individual entrepreneurs payable in excess of the established amount by multiplying the amount of income from the beginning of the year, reduced by 300,000 rubles, by 1%.
Calculation of insurance premiums for an individual entrepreneur with employees
Insurance premiums are calculated from the income of IP employees minus the non-taxable amounts listed in Art. 422 of the Tax Code of the Russian Federation. The amount of insurance premiums for an individual entrepreneur 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 payments to an employee exceeding 1,021,000 rubles - 10%.
- Contributions for compulsory health insurance - 5.1%. Limit base on contributions to compulsory medical insurance is not established.
- Insurance premiums in case of temporary disability and maternity - 2.9%. If payments to an employee exceeded 815 thousand rubles, this contribution is not paid.
- Contributions for "injuries" are paid at the rates assigned depending on the class of pro-risk (Article 21 of the Law of July 24, 1998 No. 125-FZ).
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
Self-employed insurance premiums are payable by 31 December 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. payable by July 1, 2019.
Insurance premiums for employees are paid monthly, no later than the 15th day of the next month.
How to pay pension contributions
You can pay fixed contributions to the IFTS either at once in one amount or in installments throughout the year. Payment of insurance premiums for individual entrepreneurs is carried out in any of the following ways:
- Through a checking account
- Through a personal account (bank card),
- Through the operator-cashier in the bank office.
How to pay pension contributions for individual entrepreneurs quickly and correctly? In order to correctly pay the insurance premium, you must have payment document: payment order for payment from a current account or a bank receipt for cash payment 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 pension contributions for individual entrepreneurs 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 contributions using the Pay Taxes service. It allows you to generate a payment receipt and make its payment online through any bank from the partners cooperating with the Federal Tax Service.
How to pay individual entrepreneur pension contributions through Sberbank Online
You can quickly and conveniently pay contributions via Internet technologies using the Sberbank Online system. Next, we will consider how to pay insurance premiums for individual entrepreneurs in Sberbank Online with a personal bank card entrepreneur.
Log in by entering the username and password received 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 payment of taxes by the Federal Tax Service" and select payment according to the index of the document that is indicated on the receipt. Dial the index number and select the card from which the funds will be debited. Click Continue and check the amount on the screen with the amount on the receipt. If all the data match, make the payment and confirm it with an SMS password. The payment receipt can be saved and printed.
Exemption from payment of insurance premiums for individual entrepreneurs
The Tax Code of the Russian Federation provides for the exemption of individual entrepreneurs from paying insurance premiums if the business was terminated for the reasons listed below (Article 430, clause 7 of the Tax Code of the Russian Federation):
- Urgent military service.
- Parental leave up to 1.5 years, not more than 6 years in total.
- The period of caring for a disabled child, for the elderly over 80 years old.
- Living with a spouse serving in the Armed Forces of the Russian Federation under a contract 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 must be confirmed by documents.
However, if an individual entrepreneur conducts commercial activities, then he is obliged to pay insurance premiums.
IP makes contributions to the FIU from the very beginning, that is, after registering a business. The established sums of money are paid according to current legislation. Each individual business entity must know the features of making payments and other useful information on the interaction of individual entrepreneurs and the off-budget fund.
Depositing money
The duty of each individual business entity is to make necessary funds to the Pension Fund and the state institution for compulsory health insurance. If an individual entrepreneur does not have hired personnel who is involved in obtaining commercial benefits from the activities carried out, the businessman is obliged to make a fixed payment in off-budget funds for one's own person (for an individual). In addition to pensions and health insurance, if you wish, you can also get social insurance. To do this, you need to deduct payments to another organization dealing with such issues. However, payment sums of money to funds for social security according to the law, it is optional, but only at the request of the entrepreneur.
If available at individual engaged in self-employment, employees, pension contributions are made for each employee (IP pays as an employer). Such contributions to the Pension Fund for individual entrepreneurs are mandatory even if there are no facts of performing any activity.
It does not matter the type of payment mode tax amounts (general system taxation or specific, for example, simplified), receiving profits, the terms of the employee’s employment contract (meaning their main place of operation, part-time work, performance of duties on the basis of a fixed-term employment agreement, etc.).
There are some cases when a businessman is exempted from insurance payments. This may be when specific circumstances arise that prohibit a person from functioning normally. At the same time, in each individual case, it is necessary to confirm the actual situation with the necessary documents.
Other institutions may not pay funds to the fund in question (temporarily, since there is no activity) or citizens who have been called up for service (military or alternative). A businessman as an individual provides government agency military ID and other documentation (an appropriate note is made in his work book). Reason for not doing Money transfers, advocates and care for the baby until he reaches 1.5 years. To be exempted from payment, the subject must provide the following documentation:
- original of your passport;
- a document confirming the birth of a child;
- marriage certificate.
In addition to the originals, copies will be required. A weighty argument is the provision of care for disabled persons: disabled people belonging to group 1, elderly people who are already 80 years old, if a child is a disabled person. For documentary evidence you will need:
- conclusion drawn up after checking the institution;
- from the body conducting the medical examination - an extract;
- for a child, his birth certificate.
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Information about the amounts and terms of payments
The IP tax to the Pension Fund in 2016 increased compared to 2015, but only slightly. There are no changes in the calculation rules and the procedure for depositing funds. The total amount of insurance premiums consists of 2 components: a fixed part, which is paid to non-budgetary structures for the reporting year, and an amount that is 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 transferred to the pension authority as an additional contribution.
The state determines (fixes) part of the contributions. So they are called because of equality for absolutely all subjects of individual entrepreneurship. When establishing the amounts, their direct dependence on the minimum wage, which is set on January 1 of each period, is observed.
In 2017, the minimum size wages is 7500 thousand rubles.
To independently calculate the amounts of fixed contributions, the formula can be applied: the minimum wage is multiplied by interest rate and the number of months in a year. The current rate is 26%.
So, a fixed payment for the year will be: 7500 x 0.26 x 12 = 23.4 thousand rubles.
Similar calculations are made for the amounts paid to the mandatory health insurance funds, only the rate of 5.1% is used. For 2017, an individual entrepreneur is obliged to pay 4.59 thousand rubles.
The deadline for the payment of the fixed part of contributions falls on December 31 of the current period.
In fact, no one delays transfers until the specified date. You need to pay in advance. For violation, if the deadlines for payment are not met, the state provides for liability. Fines are used as punishment.
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Payment Process
How to pay insurance premiums to the relevant authorities? It is allowed to act in a way that is convenient for the IP itself. The total amount can be paid not as a single payment, but divided into parts and paid any number of times. It is important to list all the necessary cash during the calendar period. In practice, the payment of contributions to the PFR IP is most often made quarterly. 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 consider sums insured transferred for free medical care, then a business entity is required to contribute at least 2 amounts to extra-budgetary funds per year. In case of quarterly settlements with non-budgetary institutions, there will be a total of 8 payments.
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Tax cuts
A sole proprietorship can operate relying on a simplified tax regime. Paid insurance funds(both for an individual entrepreneur and for hired personnel) can be reduced by a certain payment of advances, that is, a tax under a simplified system. This is a feature of the system with income minus costs. In this mode, insurance premiums are recorded as ordinary expenses.
The law provides for the deadlines within which the payment of the amount for reduction is made. 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 payment is up to 100% for an individual engaged in entrepreneurship and not interacting with employees on the basis of an employment contract.
Reducing the advance payment by half is provided for if entrepreneurs have hired employees. Individual entrepreneurs have the opportunity to take into account their 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 the deductions. But the manipulation is carried out exclusively during the period of its payment. Not in all cases, the division of insurance funds into quarterly amounts is convenient and acceptable. In the absence of income for the first 3 months, a quarter of the fixed payment should be distributed over the remaining 3 periods. It is unacceptable to make mistakes, so the calculation of the total insurance premiums paid and taxes advanced is made using a cumulative mechanism.
When a businessman works under a simplified tax collection system (income minus costs), the funds contributed for insurance both for his own person and for employees should be attributed to costs. This leads to the use of the operation purely to reduce the tax base (directly advance payment or the tax is not reduced as under the previous system).
Each individual entrepreneur has the right to reduce taxes on insurance payments paid for taxable period when operating on the basis unified system taxation on imputed income. This applies to payments for both the individual entrepreneur and employees, if any, are involved in an individual business.
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additional information
Codes are defined for each fund by the state budget classification. They are used as part of the payment of fixed cash sums insured. It should be borne in mind that the codes change, information on them must be monitored annually so that the individual entrepreneur does not have any violations when interacting with government agencies.
The calculation formula for additional insurance payments to the pension body: 0.01 x (the total value of income amounts for the entire year is 300 thousand rubles). In the process of calculating according to the above formula, it is not necessary to subtract the costs incurred in the course of business activities from the income earned or received for a certain period. Payment of pension contributions of an individual entrepreneur of this nature must also be made on time. The boundary number is April 1 of the year following 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 it ends.
It is necessary to pay attention to some points related to additional deductions. The payment is made only in relation to the PF. In 2017, this payment has its own budget classification code. Overall size should not exceed 187.2 thousand rubles. A formula is also used to calculate it. The rate is 26%. Minimum size salary must be multiplied by 8 and by 12 months of the year.
To make contributions to the Pension Fund for individual entrepreneurs, you must have details.
To calculate the tax paid government agencies on the part of individual businessmen, you can use a special calculator. This service is provided online. The calculation of any taxes, sums insured thanks to such accounting is free of charge. The operation can be carried out for any designated period. The use of the calculator is very convenient and allows the individual entrepreneur or a person authorized by him to save considerable time. Beforehand, you only need to go to the website of the proven system and register.
- The amount of individual entrepreneur contributions for himself in 2019
- Pension insurance contributions
- Medical insurance premiums
- Payment period
- How to generate a receipt/payment order?
- How to reduce the STS tax by the amount of contributions for yourself?
- Reporting on IP contributions for yourself
Since 2018, the amount of insurance premiums for oneself has been decoupled from the minimum wage.
Since 2017, insurance premiums have been administered by the Federal Tax Service, but not Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.
[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).
[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums
Insurance premiums in 2019.
Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.
For 2019 IP with annual income 300 000 rub. and less only pay 2 payment for yourself total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 36,238 rubles) 1% from income exceeding 300 000 rub.
Pension insurance contributions
Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 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 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 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 in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - 234,832 rubles)
pension contribution in the form of "PD (tax)".
Medical insurance premiums
Secondly Individual entrepreneurs pay medical insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1,721 rubles per quarter, 573.6 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.
You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".
Payment of fixed insurance premiums
- Payment terms - no later than Dec. 31 current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
- You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the STS tax).
- Contributions are paid to the tax office at the place of registration of the IP.
- All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
- If you are registered as an individual entrepreneur not since the beginning of the year- you need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
- If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care necessary pay the specified fixed contributions on behalf of the individual entrepreneur.
- The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.
Reducing tax simplified tax system on the amount of contributions
- For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
- To reduce upfront payments USN tax- contributions must be paid in the period for which advance payments are paid. For example, you want to reduce the advance payment for half a year, which means that the contributions must be paid not later the end of the semester - i.e. until 30 June.
- Probably the easiest and most profitable option is to pay contributions to first quarter- so you can reduce the advance simplified tax payment for the first quarter, and if after subtracting from the down payment STS amount there will still be some amount of contributions paid - it can be used to reduce the tax for half a year, etc.
- Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
- It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
- Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.
Fixed payment reporting
Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out if your payments have reached their destination - call your tax office or use the service Personal Area individual entrepreneur".
The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLC, the information on the page about