Payments in PF SP. Individual insurance premium calculator

To calculate fixed payments for an individual entrepreneur in 2017, a minimum wage of 7,500 rubles is applied. per month.

Thus, the cost of an insurance year in a fixed amount for compulsory health insurance is 4590.00 rub.(minimum wage x 5.1% x 12). Insurance premiums for the FFOMS must be paid before January 9, 2018 (December 31, 2017 is a day off).

Please note that insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund (FFOMS) are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the FFOMS 18210202103081013160.

Insurance contributions in a fixed amount for 2017 for compulsory pension insurance.

Until January 9, 2018 (December 31, 2017 is a day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 rubles. (RUB 7,500 *26% *12 months).

Please note that insurance contributions to the Pension Fund of Russia are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. 18210202140061110160.

Those individual entrepreneurs who received income in 2017 above 300,000 rubles. must pay additional fixed insurance premiums to the Federal Tax Service in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment payable until December 31, 2017 (RUB 23,400). Such payment must be paid to the Federal Tax Service no later than July 2, 2018. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

New BCCs are in effect from April 23 for individual entrepreneur contributions

The fixed payment is calculated using the formula:

(Income of individual entrepreneurs - 300,000 rubles)* 1%.

Those. if in 2017 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of the fixed payment to the Pension Fund will be 97,000 rubles. ((10,000,000 - 300,000)*1%). The total amount of fiduciary insurance contributions to the Pension Fund for 2017 for this individual entrepreneur will be 120,400 rubles. (23400 +97 000).

If the income of an individual entrepreneur for 2017 is RUB 19,020,000 and more, then the amount of fixed insurance contributions to the Pension Fund for 2017 will be 187,200 rubles. ((19,020,000 -300,000)*1%)), which the individual entrepreneur must pay until January 9, 2018(December 31, 2017 holiday) in the amount of 23,400 rubles. and up to July 2, 2018 in the amount of RUB 163,800.

We recommend that individual entrepreneurs in Uroshchenka pay fixed insurance premiums for 2017 to the Federal Tax Service by December 31, 2017. In this case, the taxes paid can be reduced to 100% or the contributions can be taken into account in expenses.

The amount of insurance premiums for the billing period is determined in proportion to the number of calendar months, starting from the month of beginning (completion) of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

FOR 2017

Individual entrepreneur with income up to 300 thousand rubles. in year, Heads of peasant farms and members of peasant farms	Individual entrepreneur with an income of over 300 thousand rubles. in year
1 minimum wage*26%*12 CONTRIBUTION TO THE PFR = RUB 23,400.00	1 minimum wage*26%*12+1.0% of the amount>300 thousand rubles. Max.: 8 minimum wage * 26% * 12 = 187,200.00 rub. CONTRIBUTION TO THE PFR = RUB 23,400.00+ + (INCOME-300000)*1% until July 2, 2018 - 1% of income.

Amount of insurance premiums for 2018-2020

Since 2018, the procedure for calculating fixed contributions for individual entrepreneurs, lawyers, heads and members of peasant farms, etc. has changed. Article 430 of the Tax Code of the Russian Federation provides for the values ​​of fixed contributions that do not depend on the minimum wage, as in 2015-2017.

Contributions to the Pension Fund for income exceeding RUB 300,000. will be calculated as 1% of the excess amount, but not more than the maximum permissible value.

Fixed individual entrepreneur contributions for 2018-2020

Insurance contributions to the Pension Fund, FFOMS	2018	2019	2020
Mandatory contribution to the Pension Fund for income not exceeding 300,000 rubles.	RUB 26,545	RUB 29,354	RUB 32,448
Maximum allowable amount of contributions to the Pension Fund	RUB 212,360 (RUB 26,545 ×8)	RUB 234,832 (RUB 29,354 ×8)	RUB 259,584 (RUB 32,448 ×8)
Contributions to the Compulsory Medical Insurance Fund	RUB 5,840	RUB 6,884	RUB 8,426

Deadline for payment of “pension” contributions on income exceeding RUB 300,000. starting with reporting for 2017, you must pay no later than July 1 of the following year for the reporting year.

So for 2017, insurance premiums to the Pension Fund for the excess amount must be paid no later than July 2, 2018 (since July 1, 2018 is a day off).

Insurance premiums for the heads of peasant farms and their members are also fixed and correspond to the minimum amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

All individual entrepreneurs must pay insurance premiums “for themselves.” The amount of such annual payments required to be paid by entrepreneurs is called fixed. Let us consider what contributions individual entrepreneurs must pay, in what amount, we will give examples of calculation and the procedure for paying such contributions.

What fees does the individual entrepreneur pay?

Entrepreneurs pay two types of fixed contributions for compulsory insurance for themselves:

• “pension” contributions to the Pension Fund,
• for health insurance in the Federal Compulsory Medical Insurance Fund.

Payment of contributions is mandatory under any taxation system, and it does not matter whether the entrepreneur has income in the reporting year. If an individual entrepreneur does not operate, contributions to the Pension Fund and the Compulsory Medical Insurance Fund still need to be paid (letter of the Ministry of Labor of the Russian Federation dated August 14, 2015 No. 17-4/OOG-1177). An entrepreneur may simultaneously be an employee of another employer, but this does not mean that he does not need to pay insurance premiums “for himself.”

An entrepreneur can be exempted from paying fixed contributions during certain periods without terminating the status of an individual entrepreneur, but only if he did not conduct entrepreneurial activity (Article 14 of Law No. 212-FZ of July 24, 2009). These are the documented periods:

• military conscription service,
• childcare for children up to one and a half years old (but not more than three years in total),
• time spent caring for a disabled or elderly person,
• the period (up to 5 years) when the spouses of contract servicemen lived with them in areas where it was impossible to find employment,
• period (up to 5 years) of residence abroad with spouses who are diplomatic workers.

Individual entrepreneurs are not required to pay insurance contributions to the Social Insurance Fund for themselves, but in order to be able to receive payment for hospital benefits from the Social Insurance Fund, if such a need arises, they can transfer contributions voluntarily. To do this, you need to register with the Social Insurance Fund branch at your place of residence and pay an annual fee, which in 2016 is equal to 2158.99 rubles. Individual entrepreneurs do not transfer contributions for “injuries” to the Social Insurance Fund for themselves.

Amount of fixed payments in 2016

The amount of contributions “for yourself” is influenced by two factors: the minimum wage as of January 1 of the reporting year, and annual income from business activities.

The minimum wage changed twice in 2016: at the beginning of the year it was 6,204 rubles, and from July 1 - 7,500 rubles. The change in the minimum wage in July did not in any way affect the fixed contributions of 2016; throughout the year they are calculated from the amount of 6,204 rubles.

Insurance premiums for individual entrepreneurs are calculated at the following rates:

• 26% - for compulsory pension insurance, if the entrepreneur’s income for the year does not exceed 300,000 rubles; from the amount of income above the limit you need to pay an additional 1% of pension contributions;
• 5.1% - for compulsory health insurance; there is no income limit here.

• Individual entrepreneurs using simplified taxation take into account income, in accordance with Article 346.15 of the Tax Code of the Russian Federation. At the same time, individual entrepreneurs using the “income” simplified tax system are guided by the amount in line 113 of the tax return under the simplified tax system, and “simplified” ones with the object “income minus expenses” - by the amount on line 213 of the declaration.
• The UTII does not take into account the actual annual income of the entrepreneur, but the imputed one, which is calculated according to the rules of Article 346.29 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).
• When determining the income for paying an individual entrepreneur on the OSNO contribution “for himself” in excess of the limit, the amount is considered similar to the tax base for personal income tax, but only income from business activities is taken (Article 227 of the Tax Code of the Russian Federation).
• Individual entrepreneurs on a patent do not take into account actual revenue, but take into account the annual income that can be received when conducting patent activities (Article 346.47 of the Tax Code of the Russian Federation).
• Individual entrepreneurs paying the Unified Agricultural Tax, income for calculating the individual entrepreneur's contribution in excess of the limit is determined in accordance with Article 346.5 of the Tax Code of the Russian Federation.

Income for calculating the “extra-limit” contribution to the Pension Fund for expenses is not reduced; this rule applies to any tax regime. If an individual entrepreneur combines several modes at once, all income from them must be added up.

Entrepreneurs without employees on UTII, or simplified “by income”, can reduce the accrued tax due to the insurance premiums paid “for themselves” in the same period. Individual entrepreneurs using the “profitable” simplified tax system can offset only half of the contributions transferred for themselves. For employers on UTII, offset of contributions “for themselves” is impossible (clause 3.1 of article 346.21; clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).

How to calculate contributions for an individual entrepreneur

Individual entrepreneurs must calculate their own contributions independently. To calculate insurance payments for individual entrepreneurs for 2016, you need to know:

• minimum wage as of January 1, 2016,
• the period for which contributions will be calculated (calendar year or shorter period).

We calculate the annual contributions of individual entrepreneurs using the following formulas:

Contribution to the Pension Fund = minimum wage X 26% X 12 months + 1% (amount of annual income - 300,000 rubles);

Contribution to the Compulsory Medical Insurance Fund = minimum wage X 5.1% X 12 months.

Let's calculate the fixed amount of insurance premiums for 2016 for an individual entrepreneur's income of up to 300,000 rubles:

Contribution to the Pension Fund = 6204 rubles. X 26% X 12 months = 19,356.48 rubles.

Contribution to the Compulsory Medical Insurance Fund = 6204 rubles. X 5.1% X 12 months = RUB 3,796.85

The total amount of contributions that each individual entrepreneur will pay for 2016 before exceeding the income limit: RUB 23,153.33.

The amount of contributions to the Pension Fund is limited, that is, an entrepreneur will not have to pay more than the established limit, even if his income is much higher than 300,000 rubles. Maximum contributions to the pension fund of an individual entrepreneur should not exceed 8 times the size of the annual fixed contribution, that is, 154,851.84 rubles (19,356.48 rubles X 8). This means that from excess income you can transfer no more than 135,495.36 rubles to the Pension Fund.

Example

Individual entrepreneur Sinitsyn earned 15,000,000 rubles in 2016. He paid fixed contributions for 2016: to the Pension Fund of the Russian Federation 19,356.48 rubles, and to the Compulsory Medical Insurance Fund 3,796.85 rubles. The excess income amounted to 14,700,000 rubles (15,000,000 rubles – 300,000 rubles). 1% of this amount is equal to:

RUB 14,700,000 X 1% = 147,000 rub.

But in addition to the Pension Fund of the Russian Federation, individual entrepreneur Sinitsyn will not pay this entire amount, but only 135,495.36 rubles. The total contribution of IP Sinitsyn to the Pension Fund will be the maximum possible in 2016: 154,851.84 rubles (19,356.48 rubles + 135,495.36 rubles).

Calculation of a fixed payment for an incomplete year

If an individual received the status of an individual entrepreneur not from the beginning of the calendar year, or the entrepreneur was excluded from the Unified State Register of Individual Entrepreneurs before the end of the year, fixed insurance premiums are considered only for the period of entrepreneurial activity, and:

• fixed payments for individual entrepreneurs begin to be calculated from the day following the day of its state registration (letter of the Ministry of Labor dated 04/01/2014 No. 17-4/OOG-224);
• upon termination of activity, the day of exclusion of the individual entrepreneur from the Unified State Register of Individual Entrepreneurs is not included in the calculation of contributions (clause 4.1 of Article 14 of Law No. 212-FZ).

If the month has not been fully worked as an individual entrepreneur, then we calculate contributions based on the number of days of entrepreneurial activity:

Fixed payment = minimum wage X contribution rate: number of calendar days in a month X number of days in a month in which the individual entrepreneur’s activities were carried out

Example

The day of state registration of IP Lastochkina is February 1, 2016. The day Lastochkin terminated his activities as an individual entrepreneur and was removed from the register is December 15, 2016. During this period, entrepreneur Lastochkin’s revenue amounted to 500,000 rubles. Let's calculate the fixed payment for individual entrepreneurs in 2016.

Contributions for February are calculated starting from the 2nd day, because... The day of registration of an individual entrepreneur is not included in the calculation:

Contribution to the Pension Fund for February = 6204 rubles. X 26%: 29 days X 28 days = 1557.42 rubles.

Contribution to the Compulsory Medical Insurance Fund for February = 6204 rubles. X 5.1%: 29 days X 28 days = 305.49 rubles.

The next 9 months were fully worked out by the individual entrepreneur:

Contribution to the Pension Fund for March-November = 6204 rubles. X 26% X 9 months = 14,517.36 rubles.

Contribution to the Compulsory Medical Insurance Fund for March-November = 6204 rubles. X 5.1% X 9 months = 2847.64 rubles.

Contribution to the Pension Fund for December = 6204 rubles. X 26%: 31 days X 14 days = 739.74 rubles.

Contribution to the Compulsory Medical Insurance Fund for December = 6204 rubles. X 5.1%: 31 days X 14 days = 142.89 rubles.

In total, fixed individual entrepreneur contributions for 2016 will be:

In the Pension Fund = 1557.42 rubles. + 14517.36 rub. + 739.74 rub. = 16814.52 rub.

In the Federal Compulsory Medical Insurance Fund = 305.49 rubles. + 2847.64 rub. + 142.89 rub. = 3296.02 rub.

Lastochkin will also have to pay an additional contribution to the Pension Fund on 200,000 rubles of income:

Additional contribution to the Pension Fund = (500,000 rubles – 300,000 rubles) X 1% = 2000 rubles.

Deadline for payment of fixed individual entrepreneur contributions

No later than December 31 of the reporting year, fixed contributions to the Pension Fund and the Compulsory Medical Insurance Fund must be paid in the total amount of 23,153.33 rubles. In 2016, December 31 is a day off, so contributions are paid no later than January 9, 2017, the next working day. This amount can be transferred in the way that is convenient for the entrepreneur: in a single payment on any day of the current year, or in installments - quarterly, monthly or some other way.

The additional pension contribution for individual entrepreneurs whose income is above 300,000 rubles can only be calculated based on the results of the year, so the deadline for its payment is later - April 1 of the next year. In 2017, April 1 is a Saturday, which means the fee must be paid on April 3, 2017, which is the next working day.

When ceasing to operate, an entrepreneur must transfer all insurance premiums “for himself” within 15 calendar days after deregistration.

How to pay insurance premiums for individual entrepreneurs

Insurance premiums for individual entrepreneurs in 2016 are transferred in three payment documents, since different BCCs are used for payment:

1. fixed contribution to pension insurance,

KBK 392 102 02140 06 1100 160;

1. additional contribution to the Pension Fund if income is above 300,000 rubles,

KBK 392 102 02140 06 1200 160;

1. fixed premium for health insurance,

KBK 392 1 02 02103 08 1011 160.

Payment of contributions to funds for individual entrepreneurs is possible in two ways:

• execution of a payment order when money is transferred from the bank account of an individual entrepreneur,
• a receipt in the form “PD-4sb tax” for paying contributions at Sberbank branches. You can read how to fill out such a receipt in our article.

Please note: since the Federal Tax Service takes control of insurance premiums in 2017, the details for transferring fixed insurance premiums will change from January 1, 2017.

An individual entrepreneur is responsible for his own future pension and health insurance, and therefore is obliged to transfer insurance contributions for these purposes. Mandatory payments (contributions for yourself by the Pension Fund and Compulsory Medical Insurance 2019) are established by the Tax Code. How much, when and where should I pay? When can you not pay contributions for yourself? Find out about this in our article.

Mandatory insurance premiums for individual entrepreneurs for themselves

In Russia, the insurance system for individuals includes several types of contributions:

• for pension insurance;
• for health insurance;
• for social insurance (sickness and maternity benefits);
• for insurance against accidents at work and occupational diseases.

However, all these contributions must be paid only by employers for their employees. And obligatory payments of individual entrepreneurs include only two types of contributions - for pension (OPS) and medical (CHI) insurance.

The entrepreneur pays social insurance contributions voluntarily; for this he needs to submit a special application to the Social Insurance Fund. And individual entrepreneurs are not insured against injuries and occupational diseases. Such insurance can be taken out in the usual manner, as an individual.

How much should you pay? Mandatory payments to individual entrepreneurs in 2019 consist of two amounts:

• for compulsory pension insurance - 29,354 rubles;
• for compulsory health insurance - 6,884 rubles.

The total is 36,238 rubles. This amount is also called “fixed individual entrepreneur contributions”. The fact is that it is pre-established or fixed in the Tax Code. And besides, all individual entrepreneurs pay fixed contributions equally, regardless of how much income they received. You cannot pay less than this established amount, even if the individual entrepreneur does not work at all or suffers losses.

Additional contribution to pension insurance

Mandatory payments to individual entrepreneurs, of course, cannot provide the entrepreneur with a good pension. Compared to the insurance premiums that employers pay for workers, this is a very small amount.

For example, an individual entrepreneur who received an income of 240,000 rubles in 2019 will pay 36,238 rubles for himself. And for an employee with the same income at average contribution rates (at least 30% if there are no benefits), the employer will pay 72,000 rubles. This means that the employee’s insurance account will have more funds than that of the individual entrepreneur.

To give individual entrepreneurs the opportunity to save more money for retirement, the state has developed a mechanism for additional contributions to mandatory pension insurance. If an individual entrepreneur received an income of more than 300,000 rubles in a year, then he must transfer an additional 1% of the amount above this limit to his pension insurance.

So, with an annual income of 800,000 rubles, the additional contribution will be (800,000 – 300,000) * 1%) 5,000 rubles. And if an entrepreneur earned 2 million rubles in a year, then the additional contribution is 17,000 rubles.

The additional contribution to pension insurance has an upper limit; in 2019 it is 205,478 rubles. In total, taking into account the mandatory contribution of 29,354 rubles, payments by individual entrepreneurs in 2019 for their pension cannot exceed 234,832 rubles.

The basis for calculating the additional contribution to the entrepreneur’s pension insurance depends on which tax system he works on. Unfortunately, this approach cannot be considered fair for all contributors.

The fact is that for two versions of the simplified tax system (Income and Income minus expenses), the same rule applies - income received without taking into account expenses is taken into account. Let’s assume that an individual entrepreneur using the simplified tax system for income earned 1 million rubles in income from the provision of services, so his additional contribution is equal to 7,000 rubles.

Now let’s take an entrepreneur using the simplified tax system Income minus expenses, who is engaged in trade. Although he also received revenue of 1 million rubles, but taking into account the costs of purchasing goods (for example, 700,000 rubles), his real income is much more modest - only 300,000 rubles. But at the same time, his additional contribution of 1% is calculated from all revenue, which means he must also transfer 7,000 rubles.

The incorrectness of such calculations has been repeatedly pointed out by courts, including those of higher authorities. However, the Ministry of Finance does not give up and continues to insist that individual entrepreneurs pay an additional contribution on Income minus expenses on all income received without taking into account business expenses.

What about other modes? Entrepreneurs on the Unified Agricultural Tax find themselves in a similar situation - they also do not take into account expenses when calculating the additional contribution. But individual entrepreneurs using the general taxation system were able to achieve changes in the norms of the Tax Code. And since 2017, their income is allowed to be reduced by business deductions to calculate the additional contribution.

Two more taxation systems - UTII and PSN - do not take into account the actual income received, but that which is calculated in advance. Often this turns out to be beneficial not only for paying taxes on these regimes, but also for an additional 1% contribution.

So, once again about how insurance premiums are calculated for entrepreneurs who have received an annual income of more than 300,000 rubles under different taxation systems (Article 430 of the Tax Code of the Russian Federation):

• STS and UST - income from sales and non-operating without taking into account expenses;
• BASIC – income received is reduced by business deductions;
• UTII - imputed income, which is calculated taking into account the basic profitability, physical indicator and coefficients (K1 and K2);
• PSN is the potential annual income established at the place of conduct of a specific type of activity.

Contributions for less than a year

Above, we looked at the amounts that an individual entrepreneur pays for himself if he had the status of an entrepreneur throughout 2019. How much do you have to pay if registration occurs in the middle or end of the year? Or does the entrepreneur stop business without waiting for the end of the year?

For less than a full year of business activity, the amount of contributions is proportionally reduced. Only those months and days of the year when you were registered as an individual entrepreneur are taken into account.

It is convenient to calculate insurance premiums using the Federal Tax Service calculator. Indicate the date of registration of the individual entrepreneur (if you were already registered at the beginning of the year, then select January 1) and the end date of the billing period.

Let’s take, for example, an entrepreneur who was registered back in 2017, and on October 30, 2019, decided to cease his activities. Since the beginning of this year, he has received an income of 538,000 rubles. Let's enter this data into the calculator.

The calculator will immediately show the amounts that need to be paid.

And here is the details of how contributions were calculated for an incomplete year:

• for OPS in a fixed amount - (29,354.00 / 12) * 9 + (29,354.00 / 12) * 30/31 = 24,382.76;
• for OPS with income over 300,000 rubles - (538,000.00 - 300,000.00) * 1.00% = 2,380.00;
• for compulsory medical insurance - (6,884.00 / 12) * 9 + (6,884.00 / 12) * 30/31 = 5,718.16.

In total, individual entrepreneurs’ insurance premiums for themselves will be: 24,382.76 + 2,380.00 + 5,718.16 = 32,480.92 rubles.

Exemption from payment of contributions

We have already said that an entrepreneur must make contributions for himself, even if he is not engaged in a real business or there is no income from it. But there are so-called grace periods, during which contributions can be temporarily waived if the individual entrepreneur does not conduct business for the following reasons:

• maternity leave for up to one and a half years; disabled person of the 1st group; a disabled child; an elderly person over 80 years of age;
• military service by conscription;
• living with a spouse who is a military serviceman under a contract or sent to diplomatic missions and consulates of the Russian Federation.

In order to inform the tax office about temporary non-payment of contributions, you must submit an application in advance (the application form is in the letter of the Federal Tax Service dated June 7, 2018 No. BS-4-11/11018@) and supporting documents.

Where and when to pay contributions for yourself

The entrepreneur must transfer insurance premiums for himself to the Federal Tax Service where he is registered at his place of residence. The Pension Fund keeps records of the amounts transferred for insurance, but the individual entrepreneur does not have to report the payments themselves or report on them in any way. All necessary information is received by the Pension Fund from the tax office.

The following deadlines for transferring contributions for yourself have been established:

• for a fixed amount - no later than December 31, 2019 (however, in the UTII and STS Income modes, it is more convenient to pay contributions in installments every quarter);
• for the additional 1% contributions – no later than July 1, 2020.

KBK (budget classification code) for payment of contributions, which must be indicated in the payment slip:

• for contributions to compulsory pension insurance (fixed amount and additional contribution) - 182 1 02 02140 06 1110 160;
• for contributions to compulsory medical insurance - 182 1 02 02103 08 1013 160.

Results

1. Individual entrepreneurs' insurance premiums for themselves consist of a fixed amount that all entrepreneurs pay (in 2019 it is 36,238 rubles), and an additional contribution of 1% if the annual income exceeds 300,000 rubles.
2. Fixed contributions of individual entrepreneurs for themselves must be transferred before December 31 of the current year. The deadline for paying the additional contribution is July 1, 2020.
3. Contributions can be waived only during grace periods permitted by law. If an individual entrepreneur does not operate for a long time or the business does not make a profit, then in order not to pay fees, you must deregister. If necessary, you can register again within 3 working days.
4. Contributions are transferred to the tax office, where the individual entrepreneur is registered with registration, regardless of which region of the Russian Federation he operates in.

You can do it yourself manually, or you can use an insurance premium calculator... In any case, you need to know the methodology for calculating amounts for individual entrepreneurs in order to enter the necessary indicators.

In this article, we'll attack the problem with two weapons: an online calculator and detailed instructions for calculating insurance premiums manually. You will find out everything!

Calculation formula

Calculation of insurance premiums for individual entrepreneurs for the year: Minimum wage * 26% * 12 months = 6204 * 26% * 12 = 19356.48 rubles.

The amount of insurance contributions to the Pension Fund for the full year is calculated. Having registered as an individual entrepreneur for a year, the payment is calculated only for the time of registration, that is, for an incomplete year. The formula is as follows: contribution for a full month / number of calendar days for an incomplete month * number of calendar days of individual entrepreneur activity. It does not matter whether the businessman actually worked or not. The fact of its registration with ERGNIP is important. Using the same formula, we calculate the payment when the individual entrepreneur is deregistered by the tax office.

They use the same calculation algorithm as in previous years. Only the minimum wage (minimum wage) changes annually. The legislation of the Russian Federation indexes wages to the percentage of inflation in the country. The rate of insurance premiums for an entrepreneur (26%) differs from the rate for employees (22%).

The definition of Article 4 of Federal Law No. 212-FZ states that the day of registration and deregistration are not taken into account in the calculation. But in practice this rule is often violated...

Online calculator for calculating insurance premiums for individual entrepreneurs for themselves

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

Additional payment to the pension fund

A fixed payment to the Pension Fund of Russia in 2016 for individual entrepreneurs for themselves assumes that the businessman’s annual income will be less than 300 thousand rubles. From the amount exceeding 300 thousand rubles. another percentage should be accrued and paid to the Pension Fund. This is an additional payment. Information about the income of individual entrepreneurs is transferred to extra-budgetary funds by the tax authorities from the submitted declarations.

Individual entrepreneurs under the general taxation regime reflect their annual income with a 3-NDFL declaration. Individual entrepreneur on the simplified taxation system - a declaration under the simplified taxation system. The amount of imputed tax taken as income is taken from the UTII declaration. And for individual entrepreneurs on PSN, the amount of potential income is used. If several tax regimes are applied, then the income from each of them is summed up.

The procedure for paying insurance premiums for individual entrepreneurs for themselves

Payment of insurance premiums to the Pension Fund provides for both a voluntary advance payment and a one-time payment. You can pay as you wish, but you should consider the possibility of tax reduction. The main thing is to transfer before December 31st. The additional payment is due by April 1 of the next year.

Taking into account the tax system used, the tax on your income is reduced by the amount of insurance contributions transferred to the Pension Fund. This right is enjoyed by individual entrepreneurs on the simplified tax system “income” and individual entrepreneurs on UTII without employees. They reduce the calculated tax by the amount of fixed insurance premiums for individual entrepreneurs if the amounts are paid before submitting the declaration. Entrepreneurs who use the general tax system and the simplified tax system “income minus expenses” include payments of insurance premiums for individual entrepreneurs into expenses and, thus, reduce the tax base.

It is recommended that individual entrepreneurs pay insurance premiums to the Pension Fund for themselves on a quarterly basis in 2016.

Online calculator for calculating insurance premiums for individual entrepreneurs for themselves updated: November 30, 2018 by: Everything for individual entrepreneurs

Every year, individual entrepreneurs must transfer fixed payments to the Pension Fund (PFR), as well as contributions to the Compulsory Medical Insurance Fund (health insurance). The amount of payments is set by the government for the next year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the social insurance fund (FSS), but this is on a voluntary basis; this is done to receive social benefits, for example, to pay sick leave.

It is immediately worth noting an important feature of fixed payments - this is a mandatory payment that is paid by all individuals registered as an individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.

Payments of individual entrepreneurs to the pension fund in 2018 for individual entrepreneurs without employees

The amount of the fixed payment does not depend on:

• The chosen taxation system.
• Whether there was income from business activities or a loss.
• It doesn’t matter whether the individual entrepreneur has employees or not.
• Whether economic activity is carried out or not does not matter.
• An individual entrepreneur can work as an employee at the same time and he must also make payments to the pension fund for himself.

IMPORTANT! Some people think that they don’t have to pay to the Pension Fund and the Compulsory Medical Insurance Fund, since there are no activities being carried out, but unfortunately, until you have the documents in hand, you will be charged arrears and a fine will accrue. Use ours - it will help you with your calculations.

However, there are several cases when you can avoid paying contributions in the absence of activity:

Important changes to fixed payments for individual entrepreneurs since 2017

Since 2017, important changes have taken place - they were transferred to the tax inspectorate, but the procedure for calculating them has not changed. Thus, all payments to the Pension Fund and compulsory medical insurance will need to be made to your tax office using new details. Therefore, the BCC has also been changed. The tax office will also calculate arrears in payments, issue fines and conduct appropriate audits.

Important! Since 2017, contributions to the Pension Fund and compulsory medical insurance must be paid to the tax office at the place of registration of the individual entrepreneur using new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage since January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries are not transferred to the Federal Tax Service.

Amount of payments by individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for 2017 and 2018

As we have already said, entrepreneurs pay one part of the payments regardless of the income received, and the second part if the amount exceeds 300 thousand rubles, we will consider in more detail.

Annual fixed payment for individual entrepreneurs 2017 (regardless of profit)

This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, calculation is carried out according to the formula:

1. For payment to the Pension Fund = minimum wage * 26% * number of months (if we calculate for a year, then set it to 12)
2. For payment to the Compulsory Medical Insurance Fund= Minimum wage * 5.1% * number of months (if we calculate for a year, then set it to 12)

The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.

Fixed insurance contributions to the Pension Fund in 2017 for individual entrepreneurs – payment amount:

Year	To the pension fund (PFR), rub.	To the health insurance fund (FFOMS), rub.	Total, rub.
2016	19 356,48	3 796, 85	23 153, 33
2017	23 400,00	4 590, 00	27 990, 00

Thus, individual entrepreneurs’ own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to a total of 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.

The deadline for payment of contributions for the current tax period is set until December 31 of the same year.

Payment can be made in a single payment for the year, but it is better to divide the amount into equal parts for each quarter. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund, however, there are certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.

Amount of individual entrepreneur payments to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2018

Starting in 2018, the government decided to make a change, according to which the fixed part was decoupled from the minimum wage. Now the size of payments is set by the government for the current year and is indexed annually. And although the amount for 2018 increased, the amount is nevertheless less than if the calculation depended on the minimum wage.

The amount of payments of individual entrepreneurs to the Russian Federation and compulsory medical insurance for themselves for 2018:

KBK IP fixed payment 2017-2018

When paying fixed payments for 2016, you must use the following BCC numbers when filling out the payment order:

• For payment to the Pension Fund (PFR) – 392 1 02 02140 06 1100 160 (not currently applicable).
• To pay for the Federal Compulsory Compulsory Medical Insurance (for health insurance) – 392 1 02 02103 08 1011 160 (not currently used).

Starting from 2017, payments must be made to the tax office using the following details:

Attention! If you opened an individual entrepreneur in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the month not fully worked from the next day from the date of registration (letter of Rostrud No. 17-4 / OOG-224 dated 01.04 .14). Those. in October, our calculation will be from the 8th to the 31st - 24 days, and we count November and December as full months.

Example

We will calculate contributions to the Pension Fund (the Compulsory Medical Insurance Fund will be calculated in the same way) for 25 days. In the example, we take the minimum wage value for 2016. Minimum wage*26%/31*25 = 6204*26%*31/25 = 1300.84. In this case, we round the final value to the second decimal place. We add the amounts for November and December to the calculated figure. If we receive less than a year, we will need to pay to the Pension Fund: 4,526 rubles 92 kopecks.

1% in the Pension Fund of the Russian Federation from the amount of income exceeding 300 thousand rubles.

This payment is made only by those entrepreneurs whose income exceeds 300 thousand rubles. In this case, payment is made only to the Pension Fund; nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income was 550 thousand rubles, then we deduct it from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. – 300 thousand rubles. * 1% = 2,500 rub.

1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.

The due date for payment of contributions starting from 2018 is no later than July 1 of the year following the reporting year.

• KBK for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
• BCC 1 percent in the Pension Fund of Russia 2017 – 182 1 02 02140 06 1110 160.

For different tax accounting systems, income is calculated according to its own principle:

• IP on a shared system– to calculate 1%, the difference between income and expenses is taken (according to).
• Under the simplified tax system, “income” is 6%– all income received for the period is taken into account.
• Under the simplified tax system “income reduced by expenses” or 15%– the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this was the decision the Constitutional Court came to this year. However, the tax inspectorate described that the base is considered income, while expenses are not taken into account. Therefore, it is safer, although not correct from a mathematical point of view, to use the opinion of the tax office.
• Individual entrepreneur on a patent - the estimated profit indicator is taken into account. It does not matter whether it will be more or less at the end of the period.
• Individual entrepreneur on UTII - the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.

Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.

Important details:

1. This payment is made only if the entrepreneur’s income exceeds the amount of 300 thousand rubles; payment is not made from a smaller amount.
2. There is a maximum payment amount, which is calculated by the formula: 8 minimum wage * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
3. Starting from 2016, this payment must be made to a separate KBK number, which differs from the fixed payment - 392 1 02 02140 06 1200 160.
4. Payment can be made both during the current year to reduce taxes, and before April 1 of the next year.
5. Since 2017, all contributions are transferred to the Federal Tax Service using new details.

Important! Note that the Federal Tax Service recognized that the amount of payment to the Pension Fund in the amount of 1% also applies to a fixed amount, so the amount of taxes can also be reduced by its amount. At the same time, you can pay the amounts of these contributions in the reporting year, then this amount can be reduced in the reporting year, and not in the next one.

Deadlines for payment of insurance premiums when closing an individual entrepreneur

If you decide to close the individual entrepreneur, then you will need to pay off the outstanding fixed payments of the individual entrepreneur. In order to pay off the outstanding contributions, you have 15 days from the date of entry into the state register of information about your exclusion as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.

Features of payment of insurance premiums

There are some things to keep in mind when paying your dues:

• You can pay a fixed payment for an individual entrepreneur in 2017, as well as in subsequent years, from a current account from the entrepreneur’s personal account opened in any bank, for example, from an account in Sberbank.
• The amount of contributions must be paid including kopecks.
• If a citizen does not open an individual entrepreneur from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened until the end of the given year.
• If a citizen does not close an individual entrepreneur at the end, then payments are calculated from the beginning of the reporting year until the closure of the business.
• Payment of a fixed payment to the Pension Fund and 1% of the excess amount since 2017 is carried out according to different BCCs.

Reducing taxes on insurance premiums

Let us note that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is currently also equivalent to fixed payments.

Individual entrepreneur on the simplified tax system “Income”

If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the Pension Fund for employees. If he has no employees, then the tax is reduced by 100% of the amounts of fixed payments. At the same time, it is better to transfer contributions quarterly, because quarterly advance payments for them are also reduced.

IP on UTII

If an entrepreneur conducts activities that fall under , then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for the individual entrepreneur. If an individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.

Important! The calculation of the declaration is made using the “cash” method. Those. when reducing tax, transfers paid during the billing period are taken, and not accrued for the same period ().

Individual entrepreneur on the simplified tax system “Income minus expenses”, on the unified agricultural tax or OSNO

In this case, it does not matter whether the entrepreneur is an employer or not. Amounts of payments to the Pension Fund are included in the amount of expenses, which in turn reduce the tax base under the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the taxation systems described above.

IP on Patent

In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the Pension Fund. It also doesn’t matter whether the entrepreneur has employees or not.

Reporting

Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to the fixed payment, make payments to the Pension Fund for employees, and also provide the following reporting:

If the individual entrepreneur did not make full payment or did not pay the fees at all, then a fine of 20% may be imposed. Moreover, if an intention to not pay taxes was revealed, the fine may be 40% of the amount of arrears.