How much an individual entrepreneur pays insurance premiums for himself. Contributions to the pension fund of individual entrepreneurs. For compulsory health insurance

For the self-employed population that does not make payments to individuals

A fixed amount of insurance premiums for compulsory pension and compulsory health insurance has been established for you.

How is income determined from which 1% is calculated for calculating contributions? Those paying personal income tax, applying the simplified taxation system and the unified agricultural tax, take into account their actual income from business. The imputed income will be the basis for calculating 1% of the amount of income exceeding 300,000 rubles for the "imputed ones", for the "patent holders" - the potential income. For those using several taxation regimes, incomes under different regimes are summed up.

The procedure for determining the amount of insurance premiums for GPT based on the amount of income of payers of insurance premiums who do not make payments and other remuneration to individuals with income over 300 thousand rubles

If the amount of income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined at a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums in Pension fund of the Russian Federation established by clause 1 of part 2 of article 12 of Federal Law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the payer's income in excess of 300 thousand rubles. for the billing period. In this case, the amount of insurance contributions 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 contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of the Federal Law No. 212-FZ increased by 12 times (154 851.84 rubles in 2016).

Regulatory legal framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that in order to apply the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the payer's income is determined as follows:

1) for payers paying personal income tax (hereinafter - personal income tax) - in accordance with article 227 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation);

2) for payers who apply the taxation system for agricultural producers (unified agricultural tax) (hereinafter referred to as the Unified Agricultural Tax), in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers applying the simplified taxation system (hereinafter - the STS) - in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers who pay a single tax on imputed income for certain types of activities (hereinafter - UTII) - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent taxation system (hereinafter - PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one taxation regime, taxable income from activities is summed up.

In this case, the amount of the payer's income should be understood as follows:

1) for UTII - the amount of imputed income, calculated taking into account a set of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of potential income during the term of the patent (Articles 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified taxation system - the amount of income received by him from entrepreneurial activity or from engaging in private practice (respectively, Articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers applying UTII or PSN are guided, respectively, by the amount of imputed or potentially possible income, the procedure for determining which is established by the Tax Code of the Russian Federation. At the same time, the size of the income actually received by the payers from the entrepreneurial activity does not matter.

As for such taxation regimes as personal income tax, unified agricultural tax and simplified taxation system, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, the amount of income actually received by them from entrepreneurial activity or from engaging in private practice should be taken into account, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers applying the Unified Agricultural Tax or the USN, respectively, one should take into account income from sales determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined on the basis of data provided by the tax authority at the place of registration of the payer of insurance premiums. If several taxation regimes are applied, then income from activities should be summed up. These rules are established by part 8 of article 14 of the Federal Law of July 24, 2009 Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, the territorial bodies of the PFR form the obligations of payers in the amount of a fixed insurance premium, which is payable in accordance with paragraph 2 of part 1.1 of article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers applying the simplified tax system are endowed with equal rights and obligations and are not considered depending on the object of taxation they have chosen: “income” or “income reduced by the amount of expenses”. In this connection, the calculation of a fixed amount of insurance contributions for compulsory pension insurance based on the size of the payer's income does not depend on the object of taxation under the simplified tax system.

Contributions calculated from income exceeding RUB 300,000 are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of debt using electronic service "Payer's Cabinet".

Self-employed persons must transfer contributions to the PFR budget by payment orders without distribution to funded and insurance pensions. This is due to the fact that the distribution of insurance contributions for funded and insurance pensions is carried out by the PFR on the basis of information from individual personified records and the option of pension provision chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, with income for the billing period exceeding the maximum income (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount by two payment orders:

Fixed size RUB 19 356.48 (2016) for KBK 392 1 02 02 140 06 1100 160 and

1% of the excess amount on the BCC 392 1 02 02 140 06 1200 160, but not more than 154 851.84 rubles.

The amount of insurance premiums cannot be more than the value 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, increased by 12 times (with the exception of heads of peasant (farm) farms) ...

For the heads of peasant farms, a special procedure for paying insurance premiums has been established, according to which the heads of peasant farms pay insurance contributions to the PFR budget in a fixed amount for themselves and for each member of the peasant farm. In this case, the fixed amount of the insurance premium is 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, the rate of insurance premiums to the relevant state non-budgetary fund established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the farm, including the head of the farm.

IMPORTANT! For the self-employed population From January 1, 2016, in order to separate insurance premiums accounting, changes have been made to the codes of budget income subtypes for the BSC, which are used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

Introduced new KBC for payment of insurance premiums for compulsory health insurance in a fixed amount.

KBK for payment of insurance contributions, penalties, interest, fines for compulsory pension insurance in a fixed amount, credited to the PFR budget for the payment of an insurance pension (including for payment of arrears for the billing periods of 2013-2015):

KBK for payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the MHIF budget (including for payment of arrears for the billing periods of 2013-2015):

KBK for payment of insurance premiums, penalties, interest, fines for compulsory medical insurance in a fixed amount (the budget of the territorial fund - for the billing periods of 2010-2011 inclusive):

The aforementioned BCCs are also applied to repay arrears on insurance contributions for compulsory pension insurance in a fixed amount and for compulsory health insurance in a fixed amount, formed before 01.01.2016, as well as the corresponding penalties accrued before 01.01.2016 on such arrears ( for billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums belongs simultaneously to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself and the employer, then he calculates and pays insurance premiums on each basis.

Compulsory pension insurance rates

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e. the last day of payment is the 15th day) following the billing month. If the last day of the term falls on a day off or a non-working holiday, then the next working day following it shall be considered the day of the end of the term. Accrued but unpaid insurance premiums are recognized as arrears and are subject to collection.

KBK for the payment of insurance premiums for MPI credited to the payment of an insurance pension:

IMPORTANT! Self-employed citizens who make payments to individuals submit to the FIU reports on insurance premiums for compulsory pension and compulsory health insurance, as well as information on individual personified records for each insured employee. Reporting is submitted quarterly, by the 15th day of the second calendar month following the reporting period:

• before May 16, 2016 for the 1st quarter of 2016;
• until August 15, 2016 for the six months of 2016;
• until November 15, 2016 for 9 months of 2016;
• until February 15, 2017 for 2016.

Employers are key players in the Russian pension system. Insurance contributions for compulsory pension insurance, which they calculate and pay to the Pension Fund from payments and other benefits in favor of employees, are the future pensions of their employees and the payment of pensions to current retirees.

The Pension Fund of Russia is the administrator of insurance premiums for compulsory pension and compulsory health insurance.

Payers of insurance premiums are:

• persons making payments and other remuneration to individuals:
• organizations;
• individual entrepreneurs (including heads of peasant farms);
• individuals who are not individual entrepreneurs;
• self-employed population: individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers who do not make payments and other remuneration to individuals and pay insurance premiums for themselves.

IMPORTANT! For the self-employed population Since January 1, 2016, in order to separate insurance premiums accounting, changes have been made to the codes of budget income subtypes for the KBK, which are used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

Introduced new KBC for payment of insurance premiums for compulsory health insurance in a fixed amount.

IMPORTANT! For all categories of payers Since January 1, 2016, changes have been made to the codes of the income subspecies of the KBK in order to separately account for penalties and interest on the corresponding payment.

Procedure for payment of insurance premiums

15th of every month- the last day of payment of insurance premiums for compulsory pension and compulsory health insurance for the previous month. You must pay monthly. If the last day of the term falls on a day off or a non-working holiday, then the next working day following it shall be considered the day of the end of the term. Accrued but unpaid insurance premiums are recognized as arrears and are subject to collection.

22% - the basic rate of insurance contributions for compulsory pension insurance.

+ 10% the rate of insurance premiums, if the size of the base for calculating insurance premiums from the employer is greater than the established value .

5,1% - the rate of insurance premiums for compulsory health insurance.

796,000 rubles- the maximum size of the base from which insurance contributions are paid to the compulsory pension insurance system in 2016 (in accordance with the Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).

IMPORTANT! Since 2015, the payment of insurance premiums for compulsory health insurance to the budget of the MHIF is made at established rates from all without limiting the amounts of payments and other remunerations in favor of an individual for the corresponding financial year, with the exception of amounts that are not subject to insurance premiums in accordance with Article 9 of the Federal Law No. 212-FZ.

The base for calculating insurance premiums is determined separately for each employee from the beginning of the billing period after the end of each calendar month on an accrual basis. When calculating insurance premiums at an additional tariff for certain categories of employers who have jobs in hazardous and hazardous industries, the provision on limiting the base for calculating insurance premiums is not applied.

It is necessary to pay insurance premiums for each type of insurance by separate settlement documents, which are sent to the bank indicating the corresponding accounts of the Federal Treasury and budget classification codes.

Insurance contributions for compulsory pension insurance must be paid without dividing into insurance and funded parts.

In the absence of a bank, payers of insurance premiums - individuals can pay insurance premiums free of charge through the cashier of the local administration or through the organization of the federal postal service.

Budget Classification Codes (BCC) for the payment of premiums is possible.

IMPORTANT! The amount of insurance premiums to be transferred to the relevant state non-budgetary funds, employers must determine exactly - in rubles and kopecks. Until 2015, the amount of insurance premiums to be transferred to the respective funds was determined in full rubles.

Payment of insurance premiums for compulsory health insurance, as well as preparation of reports on paid and accrued payments, is carried out in the same way as for compulsory pension insurance. When transferring insurance premiums to compulsory health insurance funds, the policyholder is obliged to indicate his registration number in the payment orders.

IMPORTANT! Since 2015, banks are obliged to issue to the authorities overseeing the payment of insurance premiums certificates on the presence of accounts in banks and (or) on the balances of funds in accounts, statements of transactions on the accounts of organizations, individual entrepreneurs in banks within three days from the date of receipt of a reasoned request from the authority control over the payment of insurance premiums (The procedure for providing banks with information on the availability of accounts, on the balances of funds in accounts, statements on transactions on accounts at the request of the territorial bodies of the PFR, as well as the corresponding forms of certificates and statements, approved by the Resolution of the Board of the PF RF dated 14.10.2015 No. 377p).

IMPORTANT! Since 2015, pension contributions are accrued from payments to foreign citizens and stateless persons (with the exception of highly qualified specialists) temporarily staying in the territory of the Russian Federation, regardless of the validity period of the concluded labor contracts.

Comprehensive information and advice on the procedure for paying insurance premiums can be obtained from the territorial body of the Pension Fund of Russia at the place of registration of the insured. In addition, the policyholder can view the register of payments on the website of the Pension Fund in the "Cabinet of the Insured", get help on reconciliation of calculations, issue a payment order, calculate contributions, issue receipts and much more in real time. In addition, in the section "Electronic Services" there is a service "Formation of payment documents", with which you can prepare a payment order.

If you are an individual entrepreneur, you are required to make fixed payments annually to the Pension Fund of Russia (aka) and to the Federal Compulsory Health Insurance Fund (aka FFOMS).

These payments are required to be made, regardless of whether you are employed elsewhere, are engaged in activities or are simply lying on the couch, being registered as an individual entrepreneur. The mandatory contributions of an individual entrepreneur are also not affected by the taxation system on which it is located (STS, OSNO, UTII, PSN - everyone pays!), Nor the amount of your income or expenses.
In any case, you are obliged to annually transfer fixed payments to these two funds (PFR and FFOMS).

This payment is fixed annually and indexed every year. Most often, of course, - in the big direction.

Calculation of insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation and FFOMS for a month

Since 2018, when calculating insurance premiums for individual entrepreneurs, the size does not play a role. Instead, in accordance with article 430 of the Tax Code of the Russian Federation for 2018, 2019 and 2020, fixed contributions are established (see the table above). To find out the amount per month, you just need to divide these amounts by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical premiums for individual entrepreneurs was as follows:
PFR = minimum wage x 26% x 12 months.
FFOMS = minimum wage x 5.1% x 12 months.

When to pay contributions to individual entrepreneurs

Before answering this question, you need to remember very important information:
Individual entrepreneurs working without registered employees have the opportunity to deduct 100% of insurance premiums to the Pension Fund of Russia and FFOMS from the tax burden imposed on them by one or another taxation system.

Example.
You are engaged in the provision of soap making services. For the first quarter, you made 30 thousand rubles worth of soap. You work on the simplified tax system, pay 6% tax. From 30 thousand rubles. 6% is 1800 rubles. So, you pay these 1800 at the end of the quarter not to the tax one, but to the Pension Fund of Russia!
In total, it turns out that for the 3 remaining quarters you need to pay to the Pension Fund of Russia and FFOMS: (The total amount of the insurance premium is 1800 rubles).

You can pay fixed premiums once a month, once a quarter, once every six months or once a year - anytime! Here it is important to cover the advance payment with an insurance premium, which individual entrepreneurs must pay quarterly without fail!

If you did not pay to the Pension Fund, but sent the money to the tax authorities, and at the end of the year it turned out that insurance premiums completely cover the tax (because all 100% of contributions are deducted from the tax), then you will have to withdraw this money from the tax authorities back, which will be quite problematic.

How to correctly pay insurance premiums to the Pension Fund and FFOMS

Attention! Consider the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: don't pay them every month. There's no point.
We worked the first quarter, calculated the tax, and it turned out to be 10 thousand rubles. So pay in the Pension Fund and the FFOMS these 10 thousand, and first at the KBK PFR.

Nothing for the tax authorities, because the contributions were tax deductible. Remaining 22,385.00 rubles, of which 5,840.00 - in the FFOMS.

For the second quarter, another 10 thousand taxes were issued. Again, we do not pay tax, but pay to the FIU. Remaining 12,385.00 rubles, of which 5,840,000 - in the FFOMS.

For the third quarter, another 10 thousand taxes were issued. Again, we do not pay tax, but pay to the Pension Fund of the Russian Federation.

BUT! We no longer send 10 thousand to the FIU, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we close our obligations to the FIU.
But we had a tax of 10 thousand, and we paid 6 545.00. The rest 3,455.00 are sent to FFOMS. It remains to pay for honey. insurance: 5 840 - 3 455 = 2 385 rubles.

So, for the fourth quarter, when your tax will again be 10 thousand rubles, the remainder of 2,385 is sent to the FFOMS, and the remaining 7,615.00 - to the details of the tax authorities!

Important! Sending to the Pension Fund or FFOMS means using the KBK for such payments, but the recipient is the Federal Tax Service Inspectorate.

Of course, this is just an example, and your tax in the first quarter may amount to an amount exceeding insurance premiums to the Pension Fund of the Russian Federation and FFOMS. Then it is better to pay for everything immediately in the first quarter, and then you will have to make advance payments quarterly.

With this scheme outlined above, you relieve yourself of the burden of monthly payments and any risk of penalties and other penalties from the tax authorities.

1 percent in the Pension Fund on income exceeding 300 thousand rubles

The next year, after you have made a fixed contribution to extra-budgetary funds, in case your income has exceeded 300 thousand rubles, please be kind enough to pay 1% of the amount that has exceeded these 300 thousand.

An example for dummies.
Your income for the year was 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand, and from 187 thousand you must pay 1%. It will be 1870 rubles.

Be careful! You need to pay for the details of the Pension Fund, not the FFOMS! Deadline - until July 1 of the year following the reporting year. If contributions are due in 2018, a new one must be used. Since March 2018, contributions of 1% must be transferred to the KBK, as for fixed contributions - 182 1 02 02 140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation dated 02.28.2018 No. 35n) indicating the details of the IFTS in the payment order.

If your income has exceeded 300 thousand already in the current year, you can not wait for next July and already boldly pay 1% of the excess for the corresponding payment to the PFR BSC.

Do I need to pay insurance premiums when closing an individual entrepreneur

In the event that you close the IP, the tax inspector, accepting the closing documents from you, may require receipts confirming the fact that all contributions have been paid to the FIU for the year in which the closing procedure is performed. Remember - you are not required to pay insurance premiums when applying for closing! We read Art. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the closure of the IP.

On the other hand, the insurance premium can be deducted from the tax, as we already know that it will be impossible if you carry the money to the Pension Fund after closing, and not before. Therefore, before closing the IP, pay all contributions to the Pension Fund and FFOMS, according to the calculations for the month given above.

Receipt for payment of insurance premiums to the FIU

The most convenient way to pay insurance premiums is to form your own receipt on the official website of the Pension Fund.

This is very easy to do.
Step 1... Follow the link: https://www.pfrf.ru/eservices/pay_docs/ and see the following:

Step 2... We select the item "Insurant", our constituent entity of the Russian Federation and then the item "Payment of insurance premiums by persons who voluntarily entered into legal relations under the GPT".

You will see a window with payment details:

Attention! The service has not yet introduced changes in the KBK part.

After entering the data, you can either print the receipt or download it in PDF format. This is how it should look like:

Such a receipt will not be suitable directly for payment at the bank due to the incorrect BCC. However, you can pay insurance premiums through the Internet bank, the same Sberbank-Online, by filling out an electronic payment order on the basis of a generated receipt. Or from your checking account. The main thing is that the money for you comes to them, but where they came from, from which bank and account - it makes no difference.

For myself. Even if there is no income, the contributions still need to be paid. And if an individual entrepreneur hired employees, contributions must be paid both for yourself and for employees.

Insurance premiums of an individual entrepreneur "for yourself"

The amount of insurance premiums in 2019

The amount of insurance premiums for individual entrepreneurs for 2019 is established by clause 1 of Art. 430 of the Tax Code of the Russian Federation. Note that the insurance payments of an individual entrepreneur for himself from 2018 must be calculated according to the updated rules. So, insurance premiums are now not tied to the minimum wage. The amount of insurance premiums for 2019 is set at a fixed amount:

1. For compulsory pension insurance (OPS) - 29 354 rubles.

2. For compulsory medical insurance (CHI) - 6,884 rubles.

As before, in addition to the fixed insurance premiums, an additional payment must be made to the Pension Fund (1% of income exceeding RUB 300,000 per year) and its value must be compared with the maximum allowable amount equal to 8 times the size of the fixed insurance contribution to the Pension Fund.

For 2019, the maximum allowable value is 234,832 rubles.

Thus, each individual entrepreneur will have to pay the total insurance premiums:

minimum in the amount of 36,238 rubles. (29 354 rubles + 6 884 rubles), provided that he is registered as an entrepreneur throughout 2019;

maximum in the amount of 241,716 rubles. (234 832 rubles + 6 884 rubles).

Accordingly, the maximum possible amount of 1% IE contributions will be 205,478 rubles. (234 832 rubles - 29 354 rubles). An individual entrepreneur will make such pension contributions with an annual income of more than $ 20.5 million.

Example.

In 2019, the individual entrepreneur earned 2 million rubles.

Let's calculate insurance premiums.

Fixed part:

36 238 rubles = 6 884 rubles. (in the MHIF) + 29 354 rubles. (in the FIU)

1% from the excess: (2,000,000 rubles - 300,000 rubles) x 1% = 17,000 rubles.

Total insurance premiums: RUB 53,238. -36 238 RUB + 17,000 rubles.

Grace periods

An individual entrepreneur who does not carry out activities can reduce or not pay contributions if:

served in the army by conscription;

was on maternity leave for up to 1.5 years;

caring for a disabled person (the period of care is established by the decision of the FIU);

left with a spouse as a military man or with a spouse working in a certain organization (consulates, UN, UNESCO, etc.) and there is no opportunity to work there.

To confirm the benefit, it is required to collect supporting documents, such as: a certificate of receipt of childcare allowance, a military ID, a written confirmation of a disabled person about caring for him, an extract from the certificate of examination of a disabled person, a certificate from a military unit, a certificate from the employment service and the like. ...

The privilege to reduce the insurance premiums of individual entrepreneurs is valid only if no activity is carried out during the grace period and a “zero” declaration is submitted.

If an individual entrepreneur has been working for less than a year

According to 5 Art. 430 of the Tax Code of the Russian Federation:

If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month until the date of state registration of the termination of an individual's activity as an individual entrepreneur.

Thus, if a person registered as an individual entrepreneur in the middle of the year or, conversely, withdrew from registration, or grace periods were present, contributions are calculated only for the time of actual activity.

Example.

Income -120,000 rubles.

Let's calculate the correction factor, taking into account the period of stay of an individual in the status of an individual entrepreneur:

K = (4 full months + 21 days in May / 31 days in May)) / 12 = 0.389784946

Then the insurance premiums, taking into account the correction factor:

Fixed payment for pension insurance:

RUB 29 354 x 0.389784946 = 11,441.75 rubles.

Fixed payment for health insurance:

RUB 6 884 x 0.389784946 = 2 683.28 rubles.

Terms of payment of insurance payments

For 2019, the last day for payment of fixed insurance premiums falls on 12/31/2019.

Thus, the amount of fixed insurance premiums for MPI and compulsory medical insurance for 2019 will need to be transferred to the budget no later than 12/31/2019.

1% contributions to the MPI upon receipt of income of more than 300 thousand rubles. should be transferred to the budget no later than 01.07.2020 (clause 2 of article 432 of the Tax Code of the Russian Federation).

At the same time, payments can be made in advance during 2019, or in a lump sum.

conclusions

The minimum wage is not involved in the calculation of fixed payments for individual entrepreneurs in 2018-2019.

The specific amounts of contributions are indicated in the Tax Code of the Russian Federation. For 2019 - 29 354 rubles. for OPS and 6 884 rubles. on compulsory medical insurance.

If the income exceeds 300,000 rubles, an additional payment is made to the Pension Fund (1% of the amount of excess income over the specified limit).

The receipt or loss of the status of an individual entrepreneur within a year reduces the amount of insurance premiums in proportion to the duration of the period of stay of an individual in such a status.

If an individual entrepreneur is an employer

Insurance premium rates

If an individual entrepreneur employs hired workers, then insurance premiums are charged from the salary at the rates:

In the FIU - 22%;

In the MHIF - 5.1%;

In the FSS (sick leave and maternity) - 2.9%;

In the FSS (from accidents) - the tariff depends on the type of activity. Usually 0.2%.

Do I need to register with the funds

It is necessary to register with the Pension Fund and the MHIF.

They are registered with the FSS within 30 days from the date:

either concluding an employment contract with the first employee;

or the conclusion of the GPA, in which the contributions "for injuries" are spelled out.

Payment of contributions for employees

Contributions are transferred to the tax office by the 15th day of the next month. If the date coincides with a day off, then the due date is shifted to the first business day.

Contributions for social insurance against accidents are transferred at the same time only to the FSS.

Employee reporting

IE - employers fill out the forms:

SZV-M - submitted to the FIU no later than the 15th day of the month following the reporting month;

Calculation of insurance premiums - submitted to the tax office no later than the 30th day of the month following the reporting month;

4-FSS - submitted to the FSS by the 20th day of the next month inclusively, and in electronic form - by the 25th day of the next month inclusive;

Penalties

The penalty for being late with the delivery of the calculation of insurance premiums or 4-FSS reporting is 5% (for each month of delay) from the contributions not paid on time, which must be transferred for the last quarter. Maximum - 30% of the amount of contributions, minimum - 1,000 rubles.

For SZV-M and SZV-STAZh, the fine is 500 rubles. for each employee not reflected in the form in a timely manner.

Insurance premiums and simplified taxation system

If the simplified tax system is applied with the object of taxation "Income", then the individual entrepreneur has the right to reduce the accrued single one by the amount of insurance premiums.

If an individual entrepreneur does not have hired workers, then the individual entrepreneur can reduce the tax by the entire amount of insurance premiums. If the amount of contributions is equal to the accrued tax or more, then no single tax is paid to the budget.

If the company has staff, it is possible to reduce the tax amount by only 50%. Both contributions of individual entrepreneurs "for themselves" and for employees are involved in reducing the tax. This calculation option is applicable only to the "Income" system.

If an individual entrepreneur is based on the “Income minus expenses” system, then insurance premiums are fully included in the expenditure side, thereby forming the taxable base for calculating the single tax.

Example.

The individual entrepreneur on the simplified taxation system "Income" received an annual income of 276,000 rubles.

There are no employees in the company. The contributions were paid in the amount of RUB 36,238.

Single tax payable: 276,000 * 6% = 16,560 rubles.

We get that insurance premiums exceed the tax amount: 36,238 rubles. > RUB 16,560

This means that the single tax payable is zero.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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  In 2018, individual entrepreneurs must pay insurance premiums for themselves in a new way. Since the new year, the payment of contributions does not depend on the current minimum wage indicators, the amounts are fixed and fixed in the Tax Code of the Russian Federation for the next three years (2018, 2019, 2020). In 2018, individual entrepreneurs must pay insurance premiums for themselves in a new way. Since the new year, the payment of contributions does not depend on the current minimum wage indicators, the amounts are fixed and fixed in the Tax Code of the Russian Federation for the next three years (2018, 2019, 2020). Types of payments Insurance premiums are required to pay not ...

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  Question: On the application of reduced rates of insurance premiums for individual entrepreneurs applying the simplified tax system, if he pays ...

• On the payment of insurance premiums by an individual entrepreneur using the simplified tax system

  11/8950 Question: On the payment of insurance premiums by an individual entrepreneur employing the simplified tax system. Answer: Department ...

• On payment of insurance premiums to individual entrepreneurs for the period of being under house arrest

  Letter of the Federal Tax Service of Russia dated 05.04.2019 N BS-4-11 / [email protected] During the period when the individual entrepreneur is under house arrest or in places of imprisonment, the obligation to pay insurance premiums remains, if information about him is not excluded from the USRIP. It is indicated that the obligation to pay insurance premiums for an individual entrepreneur arises from the moment of acquiring the corresponding status and until the moment of his exclusion from the USRIP. Without taking action to exclude from the USRIP, the entrepreneur retains his status and is obliged ...

  Letter of the Federal Tax Service of Russia dated June 26, 2019 N BS-4-11 / [email protected] During the period of application of the special tax regime "Tax on professional income" (NPD), individuals are not recognized as payers of insurance premiums. Consequently, when an individual entrepreneur switches to NPA during the billing period, the fixed amount of insurance premiums is determined in proportion to the number of calendar months for the month in which the transition to NPA payment was made. If the right to use is forfeited in the same accounting period ...

Insurance premiums are compulsory payments for pension, medical and social insurance of employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name of the UST (unified social tax).

A new chapter 34 has been introduced into the Tax Code, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• compulsory health insurance;
• social insurance in case of temporary disability and maternity.

It is no longer necessary to pay these types of contributions to funds, but to your own tax office. Contributions for injuries for workers remained in the introduction of the Social Security Fund, nothing has changed in relation to them.

Individual entrepreneurs are also named among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation. An individual entrepreneur has a dual status - as an individual and as a subject of entrepreneurial activity. An individual entrepreneur is his own employer, so the obligation to provide himself with a pension and health insurance falls on him.

Who should pay premiums

The procedure for calculating and paying compulsory insurance premiums causes a lot of controversy. Entrepreneurs who do not operate or do not profit from it believe that the payment of compulsory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons. Relatively speaking, no one bothers him, due to lack of income, to stop entrepreneurial activity, deregister, and, if necessary, register again.

The courts, including the higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires this status and is not related to the actual implementation of activities and receipt of income.

Calculation of insurance premiums for individual entrepreneurs

An individual entrepreneur is obliged to make insurance premiums for himself as long as he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation makes it possible for individual entrepreneurs not to pay insurance premiums for compulsory pension and health insurance if they temporarily do not carry out activities in the following cases:

• military service by conscription, caring for a child up to one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse - a military serviceman under a contract in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of the payment of contributions must be sent to your IFTS.

If an individual entrepreneur is entitled to a benefit, but continues to receive income from entrepreneurial activity, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory contributions to individual entrepreneurs are we talking about? For himself in 2019, an individual entrepreneur must transfer payments only for compulsory pension and health insurance. The transfer of social insurance contributions for receiving sick leave and maternity payments is made by an individual entrepreneur on a voluntary basis.

Insurance premiums for individual entrepreneurs in 2019 no longer depend on the size of the minimum wage (minimum wage), but represent a fixed amount approved by the Government:

• Compulsory health insurance (MHI) contributions - 6 884 rubles per year.
• Mandatory pension insurance (MPI) contributions are partially differentiated and consist of a fixed amount in 29 354 rubles and an additional fee.
• An additional contribution is paid if the individual entrepreneur's income is more than 300 thousand rubles per year. It is calculated as 1% from the amount of income exceeding this limit.

2019 premium calculator:

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

The payout consists of:

✐Example ▼

Suppose that an entrepreneur received income in 2019 in the amount of 1,200,000 rubles. Let's calculate the amount of insurance premiums payable by individual entrepreneurs:

• contributions to pension insurance will be calculated as follows: 29 354 + ((1 200 000 - 300 000) * 1%) = 38 354 rubles.
• health insurance premiums will remain at the same level and amount to 6,884 rubles for any income level.

Total: the total amount of insurance premiums for yourself in this example is 45,238 rubles.

An upper limit on the amount of contributions to the MPI has also been introduced - in 2019 this amount cannot exceed the figure of 234,832 rubles.

In the above formulas, the calculation of the cost of a full insurance year was shown, but if the entrepreneur was not registered at the beginning of the year or ceased operations before its end, then all the calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only the full months and calendar days (with an incomplete month) in which the person had the status of an entrepreneur.

Let's summarize:

• In 2019, individual entrepreneurs' contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 36 238 rubles, at the rate of: 29 354 rubles contributions to OPS plus 6 884 rubles contributions to compulsory medical insurance ...
• If the amount of income exceeds 300 thousand rubles, then the amount to be paid will be 36 238 rubles plus 1% of income exceeding 300 thousand rubles.

What counts as income when calculating insurance premiums

Determination of income for calculating IE contributions depends on

• - income from sales and non-operating income excluding expenses, including when applying

In our service, you can absolutely free of charge prepare a notification of the transition to the simplified tax system for individual entrepreneurs (relevant for 2019):

• for - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
• on - the potential annual income, on the basis of which the cost of the patent is calculated;
• for - income recorded for tax purposes, without deducting expenses;
• on - income received from entrepreneurial activity,.

If an individual entrepreneur combines tax regimes, then incomes in different regimes are summed up.

To choose the most profitable taxation system specifically for your business, we recommend using the free advice of professionals who will help you choose a regime with minimal payments.

Terms of payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (that is, the amount of 36 238 rubles) by December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by paying insurance premiums on a quarterly basis, which will be discussed in more detail in the examples.

Please note: there is no such thing as “insurance premiums of individual entrepreneurs for the quarter”. The main thing is to pay the entire amount of 36,238 rubles by December 31 of the current year in any installments and at any time. The splitting of the indicated amount into four equal parts applies only for conditional examples.

For example, if you do not have income in the first and (or) second quarter on the simplified tax system, then there is no point in rushing to pay contributions. It may be more profitable for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or in the middle of the year, then the principal amount of contributions must be paid in the same quarter.

The essence of the opportunity to reduce the accrued single tax is that in the quarter in which a significant advance tax payment is expected, you can take into account the amount of insurance premiums paid in the same quarter. In this case, contributions must be transferred before you calculate the amount of the single tax payable.

As for UTII, for it there is no concept of zero imputed tax returns. If you are a payer of this tax, then the lack of income will not be the reason for non-payment. The imputed tax calculated according to a special formula will still have to be paid at the end of the quarter on the basis of the quarterly declaration. For just it will be reasonable to pay insurance premiums every quarter in equal installments, if the quarterly amounts of imputed income do not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred by July 1, 2020 (previously the deadline was before April 1 of the year following the reporting year). But if the limit is exceeded already at the beginning or in the middle of the year, then these additional contributions can be made earlier, because they can also be taken into account when calculating taxes. The same rule applies here - tax reduction due to contributions paid in the same quarter before the tax payable is calculated.

Insurance premiums for individual entrepreneurs with employees

Having become an employer, in addition to contributions for himself, the entrepreneur must pay insurance contributions for his employees.

In general, the amount of insurance premiums for employees under employment contracts is 30% of all payments in their favor (except for those that are not subject to taxation for these purposes) and consist of:

• contributions for compulsory pension insurance of employees of the OPS - 22%;
• contributions to compulsory social insurance OSS - 2.9%;
• contributions for compulsory health insurance CHI - 5.1%.

Additionally, the FSS pays a contribution for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil law contracts, the remuneration to the performer is subject to mandatory insurance premiums for MPI (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for in the contractual terms.

After the amount paid to the employee since the beginning of the year exceeds the maximum base for calculating insurance premiums (in 2019, it is 1,150,000 rubles), the payment rates for GPT are reduced to 10%. The maximum value of the base for calculating insurance premiums for MIA in 2019 is 865,000 rubles, after which contributions for sick leave and maternity payments are not charged.

Unlike individual entrepreneurs' contributions for themselves, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the calculated one.

If you need help in selecting the types of activities that provide the lowest insurance premiums for employees, we recommend using the free consultation of our specialists.

It is interesting that an entrepreneur has the right to be an employee of another individual entrepreneur, but cannot draw up a work book for himself. At the same time, insurance premiums paid for him, as for an employee, do not exempt the individual entrepreneur from paying contributions for himself.

How to reduce the amount of taxes payable through insurance premiums

One of the advantages when choosing the organizational and legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on the listed insurance premiums. The amount of possible tax reductions payable will differ from the selected tax regime and the availability of employees.

Important: the sums of individual entrepreneurs' insurance premiums, calculated above, cannot be reduced, but in some cases, due to the paid contributions, it is possible to reduce the amount of taxes themselves.

It is possible to reduce the accrued tax itself only on the regimes of the simplified tax system "Income" and UTII, and to reduce the tax base, i.e. the amount with which the tax will be calculated can be used on the STS “Income minus expenses”, the unified agricultural tax and on the OSNO. Entrepreneurs working only on the patent system, without combining modes, cannot reduce the cost of a patent by the amount of insurance premiums. This applies to individual entrepreneurs' contributions both for themselves and for employees.

Our experts can help you choose the most favorable tax regime and advise you on how to properly reduce insurance premiums.

IE contributions to the simplified tax system with the object of taxation "Income"

Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but it is necessary to reflect the paid contributions in the Book of Income and Expenses Accounting and in the annual tax return according to the simplified tax system. Let's look at some simplified examples.

✐Example ▼

1. An individual entrepreneur using the tax system USN "Income" and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur by July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year (22 800 - 36 238<0).

2. The same entrepreneur received an annual income of 700,000 rubles. The accrued single tax was 42,000 rubles (700,000 * 6%), and contributions paid during the year quarterly - 40,238 rubles, based on (36,238 + 4,000 ((700,000 - 300,000) * 1%) ...The amount of tax payable will be only (42 000 - 40 238) = 1,762 rubles.

3. If an entrepreneur uses hired labor in this regime, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (in this case, contributions for himself and for employees are taken into account) by no more than 50%.

The IP considered above with an annual income of 700,000 rubles. has two employees and paid 80,000 rubles as contributions for himself and for them.The accrued single tax will amount to 42,000 rubles. (700,000 * 6%), while reducing it in the presence of workers can only be 50%, i.e. for 21,000 rubles. The remaining 21,000 rubles. the single tax must be transferred to the budget.

Contributions of an individual entrepreneur applying UTII

Individual entrepreneurs on UTII without employees can reduce the tax on the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017 it was allowed to take into account only contributions paid for employees, and in the amount of not more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII at the expense of contributions is exactly the same as for the STS Income, i.e. SP-employers have the right to take into account the contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each quarter separately. In the quarter in which hired labor was not used, the tax can be reduced to 100%. And in the quarter, when hired workers were involved, the tax was reduced only to 50%. Thus, an important condition for reducing the tax payable on the STS "Income" and UTII is the transfer of contributions quarterly and before the tax is paid.

IE contributions when combining STS and UTII

When combining such modes, you need to pay attention to workers employed in these types of activities. If there are no workers in the “simplified” activity, but in the “imputed” one they are accepted into the state, then the tax on the simplified tax system can be reduced by individual entrepreneurs' contributions for oneself, and the UTII tax can be reduced only to 50% by the amount of contributions transferred for workers (letter of the Ministry of Finance No. 03-11-11 / 130 dated 04/03/2013).

And, conversely, in the absence of employees on UTII, individual entrepreneurs' contributions for themselves can be attributed to the reduction of the "imputed" tax, and the "simplified" tax can be reduced to 50% by the amount of contributions for employees (clarifications of the Ministry of Finance No. 03-11-11 / 15001 dated 04/29/2013).

According to Art. 346.18 of the Tax Code, when combining special regimes, taxpayers must keep separate records of income and expenses, which can be quite complicated and require an appeal to specialists.

IE contributions when combining simplified taxation system and patent

It has already been said above that entrepreneurs in the patent taxation system cannot reduce its cost by the amount of contributions. In the case of combining the simplified tax system and the patent, an entrepreneur who does not have employees can reduce the amount of the single tax on activities on a simplified basis for the entire amount of insurance premiums paid for himself (letter of the Federal Tax Service of Russia dated February 28, 2014 No. GD-4-3 / [email protected]).

Individual entrepreneur on the simplified tax system "Income minus expenses"

Entrepreneurs in this mode take into account the paid contributions in expenses, thereby reducing the tax base for calculating the single tax. The expenses can take into account both the contributions of the individual entrepreneur for himself and the contributions for the employees. They cannot reduce the tax to be paid, so the saved amounts will be less than on the STS "Income".

IE on the general taxation system

These entrepreneurs include the paid contributions in their expenses and, thus, reduce the amount of income from which personal income tax will be calculated.

IE reporting on insurance premiums

An individual entrepreneur who does not have employees does not have to submit reports on the payment of insurance premiums for himself. In 2019, an individual entrepreneur - an employer must submit the following reports, which reflects the amount of contributions transferred for its employees:

• in the FIU on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
• in the FSS on a quarterly basis in the form - no later than the 20th day of the month following the reporting quarter;
• in the IFTS on a quarterly basis - no later than the end of the next month after the end of the reporting quarter;
• in the IFTS on a quarterly basis - no later than the 30th day of the next month after the end of the reporting quarter;
• in the IFTS once a year in the form of 2-NDFL - no later than April 1 for the previous year.

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2019, the following sanctions are envisaged for failure to submit reports and late payment of insurance premiums:

• Failure to submit a calculation on time - 5% of the unpaid amount of contributions to be paid for each full or incomplete month from the date set for its submission, but not more than 30% of the amount and not less than 1,000 rubles (Article 119 (1 ) Tax Code of the Russian Federation).
• Gross violation of accounting rules, which entailed an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120 (3) of the Tax Code of the Russian Federation).
• Failure to pay or incomplete payment of insurance premiums as a result of understating the base for their calculation, other incorrect calculation of insurance premiums or other illegal actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122 (1) of the Tax Code of the Russian Federation).
• Intentional non-payment or incomplete payment of the sums of contributions - 40% of the unpaid sum of insurance premiums (Article 122 (3) of the Tax Code of the Russian Federation).
• Failure to submit personalized reporting to the Pension Fund of the Russian Federation within the specified time or submission of incomplete or inaccurate information - 500 rubles in respect of each insured person (Art. 17 No. 27-FZ)

If you want to avoid annoying financial losses, you need, first of all, to competently organize accounting. So that you can try the accounting outsourcing option without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users month of free accounting service.