Amount of pension payments c. Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s

Below, for convenience, the table shows the amounts of contributions to compulsory health insurance and compulsory medical insurance for the month, quarter and for the whole year:

Deadlines, BCC and payment procedure

Individual entrepreneurs independently calculate and pay contributions. And, since this is now the sphere of control of the tax department, you should not wait for ready-made payment notices, which were previously sent by the Pension Fund by mail.

As before, contributions are paid in two payment orders:

1. separately for compulsory pension insurance (OPS);
2. separately for compulsory health insurance (CHI).

Budget classification codes (BCC) will change compared to 2016. At the time of writing, they are not known, but as soon as it becomes clear, I will definitely indicate them in this article.

The payment deadline also remained the same - no later than December 31, 2017. But, to receive benefits to reduce some taxes (for example: simplified tax system 6% or UTII), it is recommended to pay quarterly.

If income exceeds RUB 300,000.

If the entrepreneur’s income exceeds 300 thousand rubles, then the entrepreneur pays an additional contribution of 1% of the excess amount. Additional payment is made only in part of the contribution to compulsory health insurance.

Example:

An individual entrepreneur using the simplified tax system of 6% received income in 2017 in the amount of 2,350,100 rubles. Payment of contributions from an entrepreneur will look like this:

Until December 31, 2017, he will pay:

• contribution to compulsory pension insurance in the amount of RUB 23,400.00;
• compulsory medical insurance contribution in the amount of RUB 4,590.00.

Until April 1, 2018, he must pay additionally:

• contribution to compulsory pension insurance in the amount of 1% - 20,501 rubles. ((2350100 - 300000) x 1%)

Reporting

Tax reporting on insurance premiums for 2017 is not provided for individual entrepreneurs. There is no need to submit anything to the tax office!

P.S

The article does not address the question of what is considered individual entrepreneur income when calculating the 1% contribution. This point is deliberately omitted, because There are prerequisites that for some tax systems the contribution will be calculated not from all income, as before, but from profit (“income-expenses”).

For whom this topic is relevant - subscribe to the newsletter to be the first to learn about changes in legislation on insurance premiums for individual entrepreneurs.

Conducting business imposes obligations on the entrepreneur to pay taxes, fees and other payments. The legislation includes, among other things, fixed contributions of individual entrepreneurs as other payments. As part of these payments, the individual entrepreneur makes contributions to compulsory medical and pension insurance. At the same time, if an individual entrepreneur pays taxes when conducting business, then he pays for insurance even in the absence of activity and (or) a loss.

Who is required to pay fixed contributions?

In 2017, a fixed payment is paid by all individual entrepreneurs without exception:

• located on any taxation system (USN, UTII, Unified Agricultural Tax, PSNO,);
• not carrying out activities at all;
• received a loss at the end of the year;
• those with or without involved employees.

Which individual entrepreneurs may not pay for their insurance?

Individual entrepreneurs can receive a benefit that exempts them from insurance premiums in 2017:

1. Those serving in the ranks of the Russian army.

Confirmation of the right to exemption from payment of contributions will be a military ID, a certificate from the institution at the place of service, a work book with the corresponding entry.

1. Caring for a child under the age of one and a half years.

To confirm the preference for temporary exemption from insurance premiums in 2017 when caring for a small child, an individual entrepreneur must provide a marriage certificate (if available), a child’s birth certificate and his passport.

1. Caring for a disabled person of the first disability group, a disabled child or an elderly person over 80 years old.

To be exempt from paying contributions on this basis, it is necessary to prepare and submit to the Federal Tax Service documents confirming the status of a disabled person for whom care will be provided or a birth certificate of a disabled child.

What do business insurance premiums consist of?

1. Contributions in the amount approved for the year (which does not change depending on the income received) for compulsory pension and health insurance (hereinafter referred to as compulsory pension insurance and compulsory medical insurance).
2. Additional contributions from income, if it exceeds more than 300 thousand rubles. in year. In this case, the amount of deductions is 1% of the difference between the income received and the established limit of 300 thousand rubles.

In 2017, a fixed payment for compulsory health insurance and compulsory medical insurance (including for income over 300,000 rubles) is mandatory; in addition, an individual entrepreneur can, but is not obliged to, make contributions to the Social Insurance Fund.

More details about this type of mandatory payments can be found in the following video:

Where are contributions paid?

In 2017, businessmen pay insurance premiums for themselves to the tax authority (IFTS, MRI Federal Tax Service) at the place of their registration. Previously, they were transferred to two funds: the Pension Fund and the Federal Compulsory Medical Insurance Fund.

Procedure for calculating insurance payments

The calculation of insurance premiums for yourself in 2017 is as follows:

Minimum wage x SV x M, where:

Minimum wage– the value established for the current reporting period (year). In 2017 it is equal to 7,500 rubles.

NE– contribution rate. For pension insurance it is 26%, for medical insurance – 5.1%

M– the number of months in a year during which the activity was carried out.

Formula for calculating the amount of contributions to the pension fund (PF) in 2017:

7,500 x 26% x 12 = 23,400 rub.

Formula for calculating insurance premiums in 2017 for compulsory medical insurance in 2017:

7,500 x 5.1% x 12 = 4,590 rub.

If the entrepreneur registered in the middle of the month:

7,500 x SV / OKD x CODE, where:

NE– payment rate

OKD– total number of days in the month of tax registration (30 or 31)

CODE— the number of days worked in the month of registration, starting from the day of registration of the individual entrepreneur

Calculation of insurance premiums for yourself when registering in the middle of the month

For 26 days of August (from the 6th to the 31st) he must pay contributions in the amount of RUB 1,956.3:

OPS – 1, 635.5 rub. (7,500 x 26%: 31 x 26)

Compulsory medical insurance – 320.8 rub. (7,500 x 5.1%: 31 x 26)

For 4 full months he must pay more RUB 9,330:

7,500 x 26% x 4 = 7,800

7,500 x 5.1% x 4 = 1,530

The amount of insurance contributions for the year will be RUB 11,286.3 (9 330 + 1 956,3).

TableNo. 1. Contributions to funds in 2016, 2017 and 2018

Calculation of insurance premiums for businessmen in 2017 for exceeding the established income limit

Businessmen whose annual income will be more than 300 thousand rubles. must pay an additional contribution of one percent of the difference between the income received and the limit of 300 thousand rubles.

Pension contributions based on excess income are calculated using the formula:

(D – 300 thousand rubles) x 1%

D – Income determined according to the applicable taxation regime:

• Individual entrepreneurs using the traditional taxation system (OSNO) take income reduced by the costs incurred for calculation;
• the calculation takes into account only income without expenses;
• IP on imputation and patent — When calculating, they take the imputed (potentially receivable) income.

Example No. 1.

Individual entrepreneur Svetlov received income from OSNO - 2,500,000 rubles.

The total expenses amounted to 1,700,000 rubles.

Contributions to the pension fund from income over 300,000 rubles. will amount to RUB 5,000:

(2,500,000 – 1,700,000 – 300,000) x 1%

Example No. 2.

The income of individual entrepreneur Vasiliev on the simplified tax system for the year is 3,800,000 rubles.

He must pay 1% on the amount of 3,500,000 rubles. (3,800,000 – 300,000).

Thus, contributions to the pension fund will be 35,000 rub.

Payment deadlines for compulsory medical insurance and compulsory medical insurance

Individual entrepreneurs are required to transfer fixed contributions to the budget (to the details of the Federal Tax Service) before December 31 of the current reporting period (year).

In 2017, individual entrepreneurs can make contributions to insurance for themselves in any amount and at any time. The legislation does not establish a clear schedule for payment of these payments. As a rule, individual entrepreneurs do them 4 times a year, quarterly, in equal amounts or one-time, at the end or beginning of the year - this is convenient when calculating tax (advance) on the simplified tax system and UTII.

Payments on income exceeding the limit are paid until April 1 of the year following the one in which the income subject to the specified contribution was received.

Details for payment of fixed payments

Deductions for compulsory health insurance and compulsory medical insurance for yourself in 2017 must be made according to the details of the Federal Tax Service:

• Pension contributions of individual entrepreneurs in 2017: fixed payment and 1% of excess - 182 1 02 02140 06 1110 160.
• Contributions for compulsory medical insurance - 182 1 02 02103 08 1013 160.

Until 2017, payments in case of excess income were paid according to a separate code, which differed from the pension insurance payment code. Since 2017, both types of payments for compulsory pension insurance, both fixed and tied to the amount of income received, are paid to a single BCC.

Methods of paying insurance premiums

Insurance premiums for yourself in 2017 can be transferred to the budget in several ways:

• in cash by contacting any bank branch;
• cashless via the Internet.

Reduction of tax on insurance payments paid

Individual entrepreneurs, according to the established taxation regime, are obliged to pay. Having made deductions for insurance, the individual entrepreneur has the right to take them into account when calculating the tax (advance payment) to be paid. At the same time, an entrepreneur can reduce the advance payment or tax to be paid both by basic insurance contributions and by 1% of excess income over the established limit.

Undertook a simplified approach 6%

Individual entrepreneurs on a simplified basis with an income object (6%) who do not have hired employees can reduce the amount of advance payment (tax) calculated for payment by the entire amount of insurance premiums paid in 2017. If contributions exceed the amount of tax payable to the budget, no tax or advance payment is subject to payment.

Individual entrepreneurs with employees can take into account in the calculation both the contributions paid for themselves in 2017 and, but not more than 50% of the amount of tax (advance) payable to the budget.

Entrepreneurs simplified 15%

Individual entrepreneurs using the simplified tax system of 15% include contributions made to funds in 2017 as expenses and thereby reduce the income received. Insurance payments are expensed in full, regardless of the presence or absence of employees.

To reduce the advance (tax) on insurance premiums of individual entrepreneurs in 2017, the latter must be paid in the period for which the tax (advance) is calculated. For example, in order to reduce the advance payment under the simplified tax system for the 4th quarter, payments for compulsory medical insurance and compulsory medical insurance must be paid in the 4th quarter. If they are paid at the beginning of the 1st quarter of the next year, then it will not be possible to reduce the tax on them for the 4th quarter of the previous year.

Entrepreneurs on UTII

Individual entrepreneurs who do not have hired personnel can fully take into account contributions to the pension fund when calculating tax. If an individual entrepreneur on UTII has employees, he has the right to take into account when calculating the tax the amount of insurance payments for himself and his employees, but in the amount of no more than 50% of the amount of tax payable to the budget.

For imputed entrepreneurs, the legislation made a small concession in terms of payment of fixed payments. They can reduce the tax payable to the budget by contributions paid before filing the UTII declaration for a given reporting period. That is, if an individual entrepreneur pays insurance premiums on UTII by October 25, he will be able to reduce the tax for the 3rd quarter (provided that the declaration is submitted after paying the contributions). For entrepreneurs on a simplified basis, alas, there is no such opportunity, but due to the fact that they consider the tax to be an accrual total, the paid amount of contributions will be taken into account when calculating the tax for the next period.

Entrepreneurs on PSNO

Individual entrepreneurs with a patent who paid a fixed payment for compulsory medical insurance and compulsory health insurance in 2017 will not be able to take it into account when paying the cost of the patent, since this option is not provided for by law.

Responsibility for late payment of fixed payments

For failure to transfer insurance premiums to the budget in 2017, liability is provided in the form of a penalty in the amount of 1/300 of the key rate of the Central Bank of the Russian Federation for each day of non-payment of contributions.

Reporting on insurance premiums

Individual entrepreneurs who paid insurance premiums for themselves do not submit reports in 2017.

Starting this year, individual entrepreneurs pay insurance premiums in a new way for themselves and their employees, if any. Payments must be calculated taking into account the changed minimum wage, the tax on contributions above the limit can be reduced, and payments must be transferred not only to the fund, but also to the Federal Tax Service.

Fixed payments for individual entrepreneurs in 2017 for themselves

Any individual entrepreneur has two types of payments for insurance premiums - for himself (from his income) and for employees (from income paid to employees).

Individual entrepreneurs' insurance premiums for themselves are payments for pension and health insurance (the individual entrepreneur has no expenses for social insurance). In other words, these are fixed payments for individual entrepreneurs, since they are calculated taking into account the annual income received by the entrepreneur and the minimum wage as of January 1 of the year.

Insurance premiums for 2017 are calculated from the minimum wage as of January 1, 2017 - 7,500 rubles. Such contributions must be transferred to the Federal Tax Service.

Insurance premiums for individual entrepreneurs for themselves 2017

Fixed payment for individual entrepreneurs to the Pension Fund in 2017

Fixed contributions for individual entrepreneurs to the Pension Fund in 2017 (here we mean pension contributions, which are now transferred to the tax office), as can be seen from the table, are calculated from income within 300 thousand rubles, and in addition it is necessary to calculate and pay 1% of the income that exceeds 300 thousand rubles.

Fixed contributions to the Pension Fund for individual entrepreneurs for 2017 (for pension insurance) with income within 300 thousand rubles:

7,500 x 12 x 26% = 23,400 rub.

Fixed payment for individual entrepreneurs to the Pension Fund of the Russian Federation with an income of more than 300 thousand:

RUB 23,400 + (annual income – 300 thousand) x 1%

But no more than 187,200 rubles. = (8 x 7500) x (12 x 26%)

With any income of an individual entrepreneur, he should not pay more than 187,200 rubles for pension insurance. According to Article 430 of the Tax Code of the Russian Federation, the contribution to pension insurance cannot be more than the product of eight times the minimum wage (60 thousand rubles in 2017) at the beginning of the year and the Pension Fund tariff, increased 12 times (3.12%):

Maximum amount of pension contributions for individual entrepreneurs = 8 x minimum wage x 26% x 12

Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).

Thus, a fixed payment for individual entrepreneurs 2017, the same for entrepreneurs, and an additional amount of contributions, which depends on the profitability of the business, should be allocated.

Individual entrepreneurs’ contributions for themselves in 2017 for health insurance

Another fixed payment for individual entrepreneurs in 2017 is medical contributions. They are calculated only on the basis of the minimum wage as of January 1 and the established rate (in 2017 - 5.1%).

Individual entrepreneurs’ contributions for themselves in 2017 for health insurance= 4590 rub. (RUB 7,500 × 12 × 5.1%).

Since 2017, you can also offset overpayments on contributions to future payments, fines and penalties on the same contributions. Their deduction for taxes is prohibited. If contributions were overpaid before 2017, a refund application must be submitted to the fund. In addition, according to the law, the fund returns the overpayment only if the company has no debt for periods before 2017 (Article 21 of the Federal Law of July 3, 2016 No. 250-FZ).

By the way, payments for employees do not exempt individual entrepreneurs from fixed contributions for themselves. Lack of income will not liberate you either. If an entrepreneur does not conduct business, he is still required to pay.

Important

If the individual entrepreneur is not registered from the beginning of the year or is closed during the year, then payments must be calculated in accordance with the number of months worked.

The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2017 is calculated using the formula:

Insurance premiums of individual entrepreneurs for themselves for less than a month= minimum wage at the beginning of the year x tariff / total days in the month x days of doing business this month

Individual entrepreneur contributions for themselves in 2017: simplified system

Since 2017, individual entrepreneurs using the simplified taxation system have the right to reduce the simplified tax system on contributions paid on income over 300 thousand rubles. Now contributions from income over 300 thousand are fixed. Previously, it was believed that such payments were not fixed (letter of the Ministry of Labor dated December 16, 2015 No. 17-3/B-616), so disputes arose whether it was possible to reduce the tax on them at a rate of 1% (subclause 1, clause 1, article 430 The Tax Code of the Russian Federation was introduced by Federal Law dated July 3, 2016 No. 243-FZ).

Now an entrepreneur on a simplified system with the object “income” has the right to reduce the tax (as well as advances) on contributions for himself in a fixed amount (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). That is, if an individual entrepreneur transferred contributions for himself in 2017, then he has the right to reduce the tax for the same period.

The company has the right to reduce the advance payment under the simplified tax system by contributions and benefits that it paid during the quarter. But provided that the company has already accrued these payments. Overpayment of contributions does not reduce tax.

Fixed payment for individual entrepreneurs 2017: calculation example

The period of business activity in February 2017 is from February 17 to 28 (12 days out of 28 days). The amount of contributions for the month will be: pension - 835.71 rubles. (RUB 7,500 × 26% / 28 days × 12 days), medical - 163.93 rub. (RUB 7,500 × 5.1% / 28 days × 12 days).

The period of business activity in November 2017 is from November 1 to November 13 (13 days out of 30 days). The amount of contributions for November 2017 will be: pension contributions - 845 rubles. (7500 rub. × 26% / 30 days × 13 days), medical contributions - 165.75 rub. (RUB 7,500 × 5.1% / 30 days × 13 days).

From March to October 2017 inclusive (for 8 full months), the amount of contributions will be: pension - 15,600 rubles. (RUB 7,500 × 26% × 8 months), medical - RUB 3,060. (RUB 7,500 × 5.1% × 8 months).

Total fixed insurance premiums of individual entrepreneurs for themselves in 2017 will be:

pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

In 2017, income amounted to RUB 1,100,000. The excess amount was 800,000 rubles. (RUB 1,100,000 – RUB 300,000). The amount of pension contributions from income over 300,000 rubles. - 8000 rub. (RUB 800,000 × 1%).

The total amount of pension contributions in 2017 is 25,280.71 rubles. = 17,280.71 rub. + 8000 rub.

IP contributions for yourself 2017: when and where to pay

The deadlines for paying insurance premiums for individual entrepreneurs for themselves in 2017 did not change.

Businessmen are required to transfer fixed payments for themselves based on the minimum wage for 2016 no later than January 9, 2017 (postponement from Saturday December 31). Contributions from income over 300 thousand rubles - no later than April 3, 2017 (April 1 - Saturday).

Individual entrepreneurs’ contributions for themselves for 2017 must be transferred no later than January 9, 2018 (transferred to December 31, 2017). For contributions from income exceeding 300,000 rubles, the payment deadlines are different. Additional fixed fees above this amount must be paid no later than April 2, 2018 (carryover from April 1).

Insurance premiums of individual entrepreneurs for themselves in 2017: details

The first quarter of 2017 is coming to an end, so it’s time to think about paying insurance premiums for mandatory pension and health insurance. The deadlines for paying contributions this year are no different from previous years, and the increase in the amount of contributions, I think, did not surprise anyone.

Of course, it is worth noting that the Tax Office is now responsible for collecting our contributions, not the Pension Service, so from now on we pay them. In this regard, all BCCs for paying insurance premiums have changed since 2017. But more on that in a separate post.

Attentively! Due to the fact that from now on fixed payments are entirely under the jurisdiction of the Federal Tax Service, all payment documents must indicate your Tax Authority as the recipient. And, I repeat, new KBK.

But let's go back to

the amount of insurance premiums for individual entrepreneurs on the simplified tax system without employees in 2017.

Contributions have increased because the minimum wage, on the basis of which they are calculated, has also increased.

Therefore, in 2017 we pay:

RUB 23,400 00 kop. for compulsory pension insurance
And
RUB 4,590 00 kop. for compulsory health insurance.

Total for the year is 27,990 rubles. 00 kop.

Fixed contributions of individual entrepreneurs for themselves in 2017 include two components:

1. Insurance premiums calculated at current rates and minimum wages:
- for compulsory pension insurance
- for compulsory health insurance

2. Insurance premiums in the amount of 1% of the excess income of an individual entrepreneur in excess of 300,000 rubles.

Those. on the first point, contributions must be paid, if you are a registered individual entrepreneur, according to the second - only if your income for the year exceeded the amount of 300,000 rubles. The formula for calculating this contribution is: (Annual income - 300,000) x 1%.

Deadlines for payment of contributions in 2017 for individual entrepreneurs on the simplified tax system without employees.

Payment can be made in one amount at any time before the end of the specified period. Or you can split payments “quarterly”, which will allow you to reduce tax payments also quarterly.

Then we pay quarterly (until the end of the quarter, i.e. until March 31, until June 30, until September 30, until December 31)

RUB 1,147 50 kopecks(health insurance)
And
RUB 5,850 00 kop.(pension insurance).

How is this convenient? If your income is small, then the quarterly tax is small, and you can completely “cover it by deducting” insurance premiums. Those. Having paid a quarter of the contributions by the end of the quarter, you can deduct this amount from mandatory quarterly tax payment. And if you pay your fees in one payment at the end of the year, then you can only count them towards the tax for the 4th quarter. 2017 (and we are required to pay taxes at the end of each quarter, and not once a year).

I’ll mention it again! In which reporting period the payment was made (in which quarter), you can offset it for such a period. Not “before” and not “after”: we paid the contributions in the 2nd quarter, which means we deduct it from the tax for the 2nd quarter.
It is also important to remember this principle of offset when calculating 1% on the amount of income for the year over 300 thousand rubles. After all, this contribution can be paid in parts and also deducted from the tax.

If you want, calculate it in advance, knowing approximately your income for the year, and pay in installments - quarterly. And deduct these contributions from your quarterly tax payments. Your last payment will, of course, be in 2018, when you will know exactly your entire annual income. After payment, you will already count this amount for the 1st quarter of 2018.

Attentively! An entrepreneur is allowed to reduce the calculated tax amount by the full amount of paid contributions to the Pension Fund and the Compulsory Medical Insurance Fund, as well as by contributions that are transferred from income received more than 300 thousand rubles. , if this is an individual entrepreneur on the simplified tax system “Income” without employees!

Responsibility for non-payment of insurance premiums

In the event that an entrepreneur does not pay the contributions at all, or does so late (later than December 31, 2017), a fine is imposed on him. It will be 20% of the unpaid amount. Moreover, if during an audit it is proven that the transfer was not made intentionally, then the amount of penalties will be increased to 40%. In addition, the same amount of a fine can be imposed on an entrepreneur who has missed payment deadlines not for the first time.
Also, for each day of late payment, an additional penalty will be charged. Its size is 1/300 percent of the Central Bank refinancing for each day of delay in payment, including weekends and holidays.

KBC for payment of insurance premiums in 2017

Below are the BCCs for those contributions that must be paid in 2017. For “debts” for 2016 there are completely different BCCs. And we remember that we are now paying to the details of our Tax Office, and not our PFR branch.

Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of insurance pensions (for billing periods starting from January 1, 2017)

Insurance premiums in a fixed amount for compulsory health insurance, credited to the Federal Compulsory Medical Insurance Fund (for billing periods starting from January 1, 2017)

tax 182 1 02 02103 08 1013 160
penalties 182 1 02 02103 08 2013 160
fines 182 1 02 02103 08 3013 160

Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated on income over 300,000 rubles for billing periods starting from January 1, 2017)

tax 182 1 02 02140 06 1110 160
fine 182 1 02 02140 06 2110 160
fines 182 1 02 02140 06 3010 160
interest 182 1 02 02140 06 2210 160

Conducting its business activities as an individual entrepreneur, a business entity must carry out a number of responsibilities, including the calculation and payment of fixed payments. They are mandatory for individual entrepreneurs without and with hired employees. Fixed insurance contributions to the Pension Fund of Russia in 2019 for individual entrepreneurs for themselves represent deductions for mandatory types of insurance that the entrepreneur makes for the entrepreneur.

The legislation establishes that a fixed payment to the pension fund in 2019 for individual entrepreneurs must be made to all entrepreneurs registered with the Federal Tax Service. At the same time, they must make fixed payments to individual entrepreneurs while they are included in the Unified State Register of Individual Entrepreneurs.

It must be taken into account that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make contributions to employees.

Fixed payments to the Pension Fund and compulsory medical insurance must be paid:

• Both when the entrepreneur receives a profit, and in the absence of it (or in the absence of activity);
• When using any tax regime;
• Regardless of whether there are labor contracts concluded with employees, or civil contracts;
• The business activity is being carried out by the entrepreneur or has been stopped;
• Fixed payments to individual entrepreneurs in 2018 must be made even if the entrepreneur himself works and is an employee for whom his employer transfers contributions for compulsory insurance.

However, in some cases, the provisions of the law allow the suspension of the payment of such contributions, such cases include (according to Article 430, paragraphs 6, 7):

• A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
• The entrepreneur is drafted into the Russian army and serves there - a certificate from the military registration and enlistment office or a photocopy of a military ID can be provided as confirmation.
• An entrepreneur provides supervision and care for the elderly, persons with group 1 disabilities, and disabled children - a certificate and medical certificate (VTEK) are provided as confirmation.

Attention! The use of these benefits implies that the entrepreneur does not conduct business, there are no movements on accounts, etc. If you have questions about fixed payments, you can ask.

Fixed contributions of individual entrepreneurs for themselves in 2019 include two components:

• The first is insurance premiums calculated at the current rates established by the Government of the Russian Federation.
• The second - in the amount of 1% of the excess income of an individual entrepreneur in excess of 300,000 rubles.

Important changes to fixed payments for individual entrepreneurs since 2018

What has changed since 2018-2019

From 2018, another major changes will be introduced, both in their size, calculation procedure, and payment terms. We will make all changes to the article as they are implemented and will provide all clarifications.

Changes in 2018:

• The size of payments no longer depends on the minimum wage.
• For 2018, the payment to the Pension Fund is set at 26,545 rubles, and for compulsory medical insurance – 5,840. Moreover, the amount will be indexed annually. As a result, we receive an amount greater than in 2017, but less than calculated based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay 29,605.68 rubles to the Pension Fund, and 5,807.27 for compulsory medical insurance.
• The formula for calculating the maximum amount of contributions to the Pension Fund has been changed - it will also not depend on the minimum wage. Its size will be 212,360 rubles for 2018.
• 1% on excess income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as was previously the case.

Amount of fixed payments for individual entrepreneurs in 2019 for themselves

The mandatory payment consists of two parts - the first, which is paid without fail, the second - when income exceeds 300,000 rubles. The fixed component is set by the government for the year, and the variable component depends on income.

Annual payments for 2018 to the Pension Fund and compulsory medical insurance (fixed part)

Starting in 2018, the government changed the procedure for calculating the fixed part of an entrepreneur’s contributions for himself. It was decided to remove the minimum wage from the calculation. The contribution amount for 2018 was increased, but if it had not been decoupled from the minimum wage, which was increased, the payment amount would have been higher.

Fixed contributions of individual entrepreneurs in 2018 for themselves and in 2019 for themselves will be:

The amount of contributions for 2018 is set at 32,385 rubles, of which:

• You must pay 26545 to the Pension Fund.
• On compulsory medical insurance 5840.

The procedure for calculating the amount of contributions for an incompletely worked year has not changed compared to 2018.

Important! If you register an individual entrepreneur not from the beginning of the year or close it during the year, then payments must be calculated in accordance with the time worked during the year.

1% from income over 300 thousand in 2019

This amount of mandatory payment must be paid by those entrepreneurs whose annual income exceeds 300 thousand rubles. This duty is enshrined in law.

Moreover, in this calculation, according to the general rules, expenses incurred during the period are not taken into account at all - payment must be made even if a loss was incurred at the end of the period.

The following amounts are accepted as income in different tax systems:

• On the simplified tax system 6% - all income received during the period (we take the basis for calculation from KUDiR, column 4);
• On the simplified tax system 15% - the basis for calculation is income, according to Art. 430, clause 9, pp. 3. In 2018, tax officials clarified this issue. It was also released. Let us recall that previously the courts took a different opinion due to a lack of clarity. For example, the Arbitration Court of the Kemerovo Region, when considering the case of Zharinova O.V. in case No. A27-5253/2016 of July 24, 2017, taking into account the decision of the Constitutional Court of the Russian Federation of November 30, 2016 No. 27-P, sided with the individual entrepreneur and 1% counted from the difference.
• On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
• On a patent - the maximum possible income for a year under a patent from which the amount of the patent is calculated (Article 430, paragraph 9, paragraph 5, income is calculated in accordance with Article 346.47 of the Tax Code). In this case, the actual income received during the period is not taken into account.
• Unified Agricultural Tax - based on the income received for this (the base is taken from KUDiR, column 4).

Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. At the same time, if the individual entrepreneur is on a Patent, then the amount of potential income is taken, without taking into account the total amount of income received under the patent taxation system.

It should be taken into account that the payment amount of 1% cannot exceed the calculated limit, defined as the minimum wage * 8 * 12 * 26% (for 2017), reduced by the part of the fixed payment attributable to the pension fund.

In connection with the abolition of linking formulas to the minimum wage, the maximum possible payment amount is calculated based on eight times the FP amount established for the year.

Thus, the maximum payment amount to the Pension Fund is:

• For 2019 – RUB 259,080.
• For 2018 – no more 259,080 rubles.

Calculation formula: (Income - 300,000) x 1%.

This payment must be made before April 1 of the new year, which follows the reporting year. The payment is sent by a separate order.

Attention! You can use ours. It will allow you to calculate the figures required for payment. Everything is simple and clear.

1% for heads of peasant farms: features

The only category of entrepreneurs who do not pay 1% are the heads of peasant farms. They were allocated in a separate paragraph - Article 430, paragraph 2 of the Tax Code of the Russian Federation. It states that they pay a fixed portion, 1% is not indicated here. This rule is also enshrined in Art. 14, part 2 of the federal law of July 24, 2009 No. 212 Federal Law.

However, there is one important detail - if an individual entrepreneur who is the head of a peasant farm carries out other activities within the framework of this farm as an individual entrepreneur, then contributions are paid on two grounds:

• For activities falling under peasant farms – 1% is not paid.
• For other activities, a 1% percentage must be calculated. Let’s assume that an individual entrepreneur is engaged in the trade of spare parts for tractors or other types of activities that do not fall under the peasant farm.

Deadlines for payment of fees, BCC and where to pay them in 2019

The due dates for payment of contributions for 2018 are as follows:

• The fixed part must be paid no later than December 31 of the reporting year.
• Due to changes in payment terms, 1% must be paid no later than July 1 of the following reporting year.

IP payments to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid by December 31. At the same time, payments are no longer made to the pension and compulsory medical insurance fund, but according to the details to your tax office.

The transfer can be made in one amount or by dividing it into quarterly parts. However, it is better to pay quarterly, since tax payments can be reduced by these amounts quarterly, rather than a one-time payment if made in one payment.

KBC for payment of insurance premiums for individual entrepreneurs in 2018-2019:

Deadline for payment of fixed contributions upon closure of an individual entrepreneur

If you have closed your individual entrepreneur, then in this case you need to pay off debts to the pension fund and health insurance fund. However, the due dates for payment of contributions differ. According to Federal Law-212 Art. 16 in this case, 15 days are allotted to close the debt. In this case, the countdown begins from the day an entry is made in the state register about the closure of the business.

Tax reduction due to insurance premiums

Attention! The table shows the procedure for calculations if an individual entrepreneur operates on the same taxation system; for example, the simplified tax system with UTII can be found in this article.

Current law allows for some taxation systems to reduce the amount of tax by the amount of insurance premiums sent.

Important! When reducing UTII tax, it is necessary to take the amount of contributions transferred for employees or individual entrepreneurs during the reporting period. For example, the tax for the second quarter can be reduced by the amount of transferred contributions for the period from April to June.

The question may also arise:“Since the declaration is submitted before July 20 (let’s take the example of the 2nd quarter), is it possible to reduce the tax by the amount of the transferred contributions in July, before submitting the declaration”?

Answer: No. Only contributions transferred in the reporting period are taken. In this example, contributions paid before July 20 will reduce the UTII tax for the third quarter.

Responsibility for non-payment of insurance premiums

In the event that an entrepreneur does not pay the fees at all, or does so late, a fine is imposed on him. It will be 20% of the unpaid amount.

Moreover, if during an audit it is proven that the transfer was not made intentionally, then the amount of penalties will be increased to 40%. In addition, the same amount of a fine can be imposed on an entrepreneur who has missed payment deadlines not for the first time.

Also, for each day of late payment, an additional penalty will be charged. Its size is 1/300 percent of the Central Bank refinancing for each day of delay in payment, including weekends and holidays.