Fixed individual contributions per year. Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s

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

Insurance premiums for individual entrepreneurs in 2018-2019 are paid to the Federal Tax Service. What is the amount of insurance premiums that an individual entrepreneur without employees must pay in 2018-2019? Does the size of an individual entrepreneur’s income affect the amount of insurance premiums? How to calculate contributions if the registration or termination of the activities of an individual entrepreneur occurred during the calendar year? When are dues due? The answers to these questions, as well as examples of calculating insurance premiums that individual entrepreneurs pay for themselves, are discussed in this article.

Who pays fixed payments to individual entrepreneurs in 2018-2019

Fixed contributions to compulsory health insurance and compulsory medical insurance are paid by self-employed persons (individual entrepreneurs, lawyers, notaries). The calculation of fixed contributions of individual entrepreneurs in 2018-2019 is subject to the rules of the Tax Code and is characterized by the following features (Article 430 of the Tax Code of the Russian Federation):

• Their size is established in accordance with the procedure set out in paragraphs. 1 and 2.
• Contributions are paid only for the period of registration as a self-employed person and therefore can be determined for an incomplete tax period (clauses 3-5, 7, 8).
• Income that is important for calculating contributions to the Pension Fund is calculated according to the rules of the Tax Code of the Russian Federation (clause 9).
• These persons are not required to pay contributions for disability and maternity (clause 6), but can enter into voluntary relations with the Social Insurance Fund regarding such insurance.

Features of payment of insurance premiums for individual entrepreneurs in 2018-2019

How do individual entrepreneurs pay insurance premiums in 2018-2019? Deadlines for payment of current payments in clause 2 of Art. 432 of the Tax Code of the Russian Federation establishes 2:

• Until the end of the year, fixed payments are paid, the amount of which does not depend on the income that the self-employed person receives for this year. Requirements for the procedure for their payment have not been established, so payment can be made in installments. But payments must be generated separately for each type of insurance.
• Before July 1 of the next year, you must pay contributions to the compulsory pension insurance, accrued from income exceeding the amount at which payments are possible only in a fixed amount.

Failure to pay on time or understatement of the amount of contributions calculated from the actual income received is regarded as arrears and entails liability of the taxpayer in accordance with the Tax Code of the Russian Federation.

Read more about this responsibility .

If a person ceases the activity that characterizes him as self-employed, he must pay the contributions due from him no later than 15 calendar days from the date of deregistration in this capacity (clause 5 of Article 432 of the Tax Code of the Russian Federation).

Read about the periods for which an individual entrepreneur may not pay contributions. .

Whether a retired entrepreneur should pay contributions “for himself”, find out .

Read about which BCCs for fixed payments in connection with a change in the contribution administrator should be applied starting from 2017 .

An entrepreneur who does not have employees does not submit reports on insurance premiums. If there are employees, the individual entrepreneur calculates, pays insurance premiums for them and submits reports to the Federal Tax Service, Pension Fund, Social Insurance Fund in the same manner as organizations.

Features of calculating insurance premiums for individual entrepreneurs in 2018-2020

Until 2018, individual entrepreneurs’ insurance payments for themselves were calculated depending on the minimum wage and the insurance premium rate. Since 2018, the texts of paragraphs. 1 and 2 tbsp. 430 of the Tax Code of the Russian Federation has a new edition, which determines for the period 2018-2020 the volume of payments for insurance premiums not in the form of calculation formulas from the minimum wage, but in specific amounts tied to each year. With an income of no more than 300,000 rubles. Individual entrepreneurs for OPS will have to pay (Subclause 1, Clause 1, Article 430 of the Tax Code of the Russian Federation):

• for 2018— RUB 26,545;
• for 2019— RUB 29,354;
• for 2020— 32,448 rub.

To the indicated amounts with income over 300,000 rubles. you need, as before, to add a value calculated as 1% of the difference between the total income for the year (received or calculated) and the amount of 300,000 rubles. Entrepreneurs on OSNO, simplified tax system and UTII count on 1% for pension insurance on income over 300,000 rubles. from the total amount of your income (basic income for UTII). At the same time, entrepreneurs on the general taxation system who pay personal income tax can reduce income from business activities participating in the calculation of insurance premiums for compulsory health insurance by professional contributions (letter of the Ministry of Finance of Russia dated March 29, 2017 No. 03-15-05/18274).

The maximum possible amount of contributions to compulsory pension insurance (MPI) is calculated based on 8 times the amount of the fixed contribution to compulsory pension insurance established for a particular year. That is, the maximum contribution amount will be:

• for 2018— 26,545 rub. × 8 = 212,360 rubles;
• for 2019— 29,354 rub. × 8 = 234,832 rubles;
• for 2020— 32,448 rub. × 8 =259,584 rub.

Similarly, specific contribution values ​​are established for payments for compulsory medical insurance (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation):

• for 2018— 5,840 rub.;
• for 2019— 6,884 rubles;
• for 2020— 8,426 rub.

At the same time, the amount of individual entrepreneurs’ contributions for compulsory health insurance (CHI) does not depend on the amount of income in a particular year.

Results

For 2018-2020, the Tax Code of the Russian Federation establishes fixed amounts of contributions payable by an individual entrepreneur for each specific year for compulsory health insurance (for income not exceeding 300,000 rubles) and for compulsory medical insurance. The calculation will need to be made for income exceeding RUB 300,000. (according to the surviving algorithm: 1% of the excess amount), and for an incomplete period of work in the corresponding year.

From January 1, 2017, the collection and accounting of insurance premiums falls under the competence of the Federal Tax Service of the Russian Federation. The introduction of a new administration procedure entailed many changes, but the most important thing is that the innovation did not significantly affect the amount of the fixed payment to the Pension Fund for individual entrepreneurs.

The small jump in the contribution amount is not due to a different calculation procedure, but to a slightly increased minimum wage. In this article you will familiarize yourself with the latest news related to the payment of insurance premiums this year.

Why the Pension Fund will no longer collect payments

In fact, assigning the administration of contributions to tax authorities cannot be considered as an innovation. Until 2010, the collection of the unified social tax, through which insurance was provided for employees and, in particular, individual entrepreneurs, was assigned specifically to the tax inspectorate.

Further, the Unified Social Tax was replaced by insurance contributions, for the collection and accounting of which extra-budgetary funds were created (FFOMS, Pension Fund and Social Insurance Fund). However, it turned out that the Pension Fund is partially unable to cope with its task, as evidenced by the 6-fold increase in the debt of policyholders relating to pension contributions since 2011.

Thus, it was decided to transfer pension contributions, including the own contributions of individual entrepreneurs, not to the Pension Fund, but to the tax inspectorate.

Despite the fact that payments to the Pension Fund are no longer made, essentially nothing has changed for individual entrepreneurs.

In addition, fixed contributions of individual entrepreneurs related to health insurance have now been transferred to the competence of the Federal Tax Service. The amount of insurance premiums, as well as the procedure for their payment, is today regulated by the new 34th chapter introduced into the Tax Code of the Russian Federation.

As for paying payments to the Social Insurance Fund for yourself, they are not mandatory for individual entrepreneurs. If you intend to pay these fixed contributions on a voluntary basis in 2017, it is important to know that payments related to health insurance and maternity insurance must also be made in accordance with the details of the Federal Tax Service.

What amount are we talking about?

The name and amount of insurance premiums also remained the same - medical and pension insurance. Let’s calculate what amount we are talking about now, which was previously called “contributions to the Pension Fund for individual entrepreneurs without employees.”

The formula for calculating insurance premiums is contained in Article 430 of the Tax Code of the Russian Federation:

• pension insurance: the amount of insurance contributions for individual entrepreneurs in 2017 is the value obtained by multiplying the minimum wage by 12, then by 26%;
• health insurance: the amount of insurance premiums for individual entrepreneurs in 2017 is equal to the value obtained by multiplying the minimum wage by 12 and then by 5.1%.

If the income of an individual entrepreneur exceeds the figure of 300 thousand rubles, the amount of additional pension contributions, as before, will be equal to 1% of income. Now let's move on to calculating the amount of mandatory annual contributions established for payment of individual entrepreneurs in 2017. The calculation will be based on the new minimum wage, which at the beginning of the year amounted to 7.5 thousand rubles.

As you can see, in comparison with the amount of contributions to the Pension Fund used in 2016, the fixed contribution for pension insurance increased by 4,044 rubles, for medical insurance - by 793 rubles. The total amount to be paid in 2017 for an entrepreneur is 27,990 rubles (in 2016 it was 23,153 rubles). The difference is 4,837 rubles.
Payment deadlines remained the same as in 2016. For fixed payments, the deadline for payment is December 31, for an additional contribution – April 1.

How to calculate the income of individual entrepreneurs working under different taxation systems

In 2017, changes affected the rules for accounting for the income of individual entrepreneurs operating under the OSNO regime, in particular, the calculation of an additional one percent contribution to pension insurance. Let us remember that previously, when calculating this amount, all income was taken into account, including expenses incurred. Since this calculation procedure was recognized as illegitimate by the Constitutional Court of the Russian Federation, today entrepreneurs are allowed not to include such expenses in their total income.

Unfortunately, for payers working under the Unified Agricultural Tax, as well as the simplified system with the provided object “Income minus expenses”, the same rule continues to apply as before: the additional contribution is calculated taking into account all income received. Perhaps this norm will soon be changed, however, for now these taxpayers do not occupy the most advantageous position for themselves.

The procedure for calculating the base for making additional insurance contributions for entrepreneurs operating under different regimes is reflected in paragraph 9 of Article 430 of the Tax Code of the Russian Federation.
When combining different modes, the entrepreneur sums up the income received from different types of activities performed.

On reducing taxes for individual entrepreneurs

In 2017, entrepreneurs can still calculate their taxes on their own, reducing them by mandatory payments. The “simplified” rate is especially convenient in this regard - 6% for individual entrepreneurs without employees. Let's look at the following example of how to take into account the established fixed payments paid under the simplified tax system “Income”.

The income of an entrepreneur without employees for 2017 was:

• 1st quarter – 218,000;
• 2nd quarter – 339,000;
• 3rd quarter – 181,000;
• 4th quarter – 361,000.

In total, the total amount of income was 1,099,000 rubles, the amount of tax at a 6% rate was 65,940 rubles. The individual entrepreneur made contributions quarterly in order to immediately reduce the amount of advance payments for the single tax.

The amount of entrepreneurial contributions for himself according to the 2017 tariffs was: 27,990 rubles (fixed contribution) plus 1% of excess income (1,099,000 – 300,000 = 799,000) * 1%) = 7,990, a total of 35,980 rubles. Using the opportunity to reduce the calculated tax payable through contributions, the entrepreneur paid only (65,940 – 35,980) = 29,960 rubles to the budget.

Entrepreneurs working on UTII can also count on a tax reduction on the entire amount of insurance payments made, provided there are no employees. Individual entrepreneurs working on UTII and the simplified tax system “Income” can reduce the tax by no more than 50%. In turn, payers of OSNO, USN “Income minus expenses” and Unified Agricultural Tax need to take into account the paid contributions in their own expenses. And finally, entrepreneurs who have a patent do not have the right to reduce the cost of tax through contributions.

Thus, the assignment of the administration of insurance premiums to the tax authorities did not have an impact on the right of individual entrepreneurs to reduce the tax payable.

Introduction of new BCCs for contributions

Since January 1, 2017, the recipient of insurance premiums has changed, and therefore it is important to note that today a different budget classification code is indicated on payments and receipts.

In particular it is stated:

• compulsory pension insurance: 182 1 02 02140 06 1110 160;
• compulsory health insurance: 182 1 02 02103 08 1013 160;
• additional 1% contribution for 2016 (subject to payment in 2017): 182 1 02 02140 06 1200 160.

Let's summarize the changes that have occurred in medical and pension insurance for individual entrepreneurs:

• In 2017, entrepreneurs no longer make contributions to the Pension Fund. Instead, payments for pension insurance are made to the tax office at the place of registration of the individual entrepreneur.
• New payments are calculated in the same way (as when calculating insurance contributions to the Pension Fund). Payment deadlines remain the same.
• There is also no provision for the introduction of new tax reporting for individual entrepreneurs working without employees.
• As before, in all tax regimes, excluding PSN, a reduction in the amount of paid contributions of the calculated tax or tax base is available.
• New BCCs are indicated in payment orders and receipts.

Thus, apart from a small increase in the minimum wage and the introduction of new details in receipts for payment, no significant changes are expected in the payment of contributions by entrepreneurs for themselves in 2017.

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.

On January 1, 2017, a new chapter 34 of the Tax Code of the Russian Federation will come into force. According to it, responsibilities for monitoring insurance premiums, debt collection and receiving reports will transfer from the Pension Fund of the Russian Federation and the Social Insurance Fund to the tax service. At the same time, the law of July 24, 2009 No. 212-FZ will cease to apply, although many of its provisions are generally repeated by the new articles of Chapter 34 of the Tax Code of the Russian Federation.

What innovations regarding insurance premiums await individual entrepreneurs, whether insurance premiums for individual entrepreneurs in 2017 will reduce the tax base, what to pay attention to, and what the fixed amount of contributions will be next year - all this is discussed in our article.

What's new for IP?

In general, the procedure for paying insurance premiums for individual entrepreneurs in 2017 remains the same, and does not depend on the applicable tax regime. As always, monthly, before the 15th, individual entrepreneurs must transfer insurance premiums at a general rate of 30% for employees (or less if they are entitled to a benefit), and also pay “injury” contributions, which remain under the jurisdiction of the Social Insurance Fund.

Individual entrepreneurs will also continue to transfer “for themselves” contributions to the Pension Fund (26%) and the Compulsory Medical Insurance Fund (5.1%). The fixed amount of insurance premiums for individual entrepreneurs in 2017 depends on the minimum wage, as before. For income amounts over 300,000 rubles, you need to transfer 1% of the additional contribution to the Pension Fund.

An important innovation is that insurance premiums will have to be transferred to the tax authorities, and not to the funds. This means there will be new BCCs for entrepreneurs to pay contributions to the Federal Tax Service.

Reporting on the new form will also be submitted to the Federal Tax Service, starting from the 1st quarter of 2017. At the same time, individual employers must submit reporting on contributions for 2016 and “clarification” for periods before 2017, as before, to the funds, that is, to their branches of the Social Insurance Fund and the Pension Fund of the Russian Federation.

An updated report 4-FSS will be submitted to the Social Insurance Fund, but only for contributions for “injuries”. And to the Pension Fund of Russia you will have to submit the SZV-M form every month and once a year - a new report on the length of service of employees.

Insurance premiums for individual entrepreneurs on the simplified tax system in 2017

Individual entrepreneurs using the simplified tax system “by income” can reduce the single “simplified” tax on contributions paid “for themselves” in the full amount if they do not have employees. Individual entrepreneurs have the right to reduce the tax only by half at the expense of contributions paid “for themselves” and for employees (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). Payment of insurance premiums for individual entrepreneurs in 2017 must be included in KUDIR, as well as in the annual declaration of the simplified tax system.

An important point: the tax can be reduced no earlier and no later than the quarter when insurance premiums were transferred to the budget. Accrued but unpaid contributions are not accepted for deduction. Therefore, it is more profitable for individual entrepreneurs to pay fixed contributions in installments, rather than all at once, in order to then reduce advance payments according to the “simplified” plan in each quarter.

All individual entrepreneurs whose income in the billing period “exceeded” 300,000 rubles transfer an additional “pension” contribution in the amount of 1% of the amount exceeding the limit. At the same time, simplifications with any object of taxation include in the amount of income proceeds from sales and non-operating income, ignoring expenses that reduce the base for “income-expenditure” simplification (letter of the Ministry of Labor dated 03.08.2015 No. 17-4/OOG-1109).

Example

An individual entrepreneur without employees earned 400,000 rubles in a year using a “profitable” simplified system. The tax amounted to 24,000 rubles. (RUB 400,000 x 6%). He paid 24,153.33 rubles for the year in equal quarterly installments. insurance premiums (RUB 23,153.33 fixed contributions + (RUB 100,000 x 1%)). The “simplified” tax payable is zero, since the amount of contributions “for yourself” is greater than the amount of accrued tax.

Let’s say this individual entrepreneur has employees, and he paid 35,000 rubles for them and himself. contributions. In this case, the simplified tax system tax can be reduced only by half: 24,000 rubles. – (24,000 rub. x 50%) = 12,000 rub. 12,000 rubles due. tax

IP on UTII. Insurance premiums 2017

An individual entrepreneur working alone on UTII can reduce the “imputed” tax by the full amount of insurance premiums paid “for himself.” An individual entrepreneur and his employees can reduce the tax burden by making contributions from their income by 50%, but contributions “for oneself” to an individual entrepreneur cannot be counted towards imputation (Clause 2.1 of Article 346.32 of the Tax Code of the Russian Federation).

Please note that the “imputed” tax is calculated for each quarter. By analogy with the simplified tax system, it makes sense for individual entrepreneurs to pay insurance premiums in 2017 “for themselves” not immediately, but quarterly. It is also necessary to reduce taxes through insurance premiums quarterly, but taking into account the following nuances:

• if in the reporting quarter the individual entrepreneur worked alone, then the “imputed” tax on the amount of insurance premiums can be reduced by 100% if they are transferred in the same quarter;
• if the labor of employees was used during the quarter, then the tax can be reduced only at the expense of the contributions paid for them in this quarter and only by 50% of the tax amount.

When determining income for an additional contribution to the Pension Fund (1% of the amount over 300,000 rubles), not the actual revenue for the year is taken into account, but the imputed income, calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11/35499).

Example

The quarterly amount of “imputed” tax for individual entrepreneurs is 10,000 rubles. Individual entrepreneurs pay 5,788 rubles every quarter. insurance premiums. In the 4th quarter, he got an employee for whom 6,000 rubles were paid. contributions and contributions “for yourself” 5789.33 rubles.

In the 1st, 2nd and 3rd quarters, the individual entrepreneur will pay an “imputed” tax in the amount of 4212 rubles. (RUB 10,000 – RUB 5,788). In the 4th quarter, the tax amount can be reduced only by 50% of the contributions paid for employees: 10,000 rubles. – (6000 x 50%) = 7000 rub. - tax payable.

IP on patent. Insurance premiums 2017

Individual entrepreneurs applying a patent cannot reduce its cost through insurance premiums.

When calculating the “pension” additional contribution for income over 300,000 rubles, one should take into account not the actual income of the individual entrepreneur, but the annual income that can be received on a patent (Article 346.47 of the Tax Code of the Russian Federation). The amount of potential income depends on the specific type of “patent” activity of the individual entrepreneur.

Fixed amount of insurance premiums in 2017

Insurance premiums of individual entrepreneurs “for themselves” are determined from the minimum wage adopted at the beginning of the calendar year. The new minimum wage effective July 1, 2016 did not affect the amount of fixed contributions in 2016. They are calculated from the minimum wage of 6,204 rubles, effective at the beginning of 2016.

It is not yet possible to say for sure what the minimum wage will be for calculating insurance premiums for individual entrepreneurs in 2017. Today, the minimum wage of 7,500 rubles continues to apply. A draft law has also been submitted to the State Duma to increase the minimum wage to 7,800 rubles from July 1, 2017, and a bill is being considered proposing to “freeze” the minimum wage for the purpose of calculating insurance premiums for another two years, leaving it at 6,204 rubles. So, there are two options:

• or the minimum wage for calculating insurance premiums for individual entrepreneurs in 2017 will remain at the level of the beginning of 2016, that is, 6204 rubles, therefore, the amount of fixed contributions in the new year will not change,
• or at the beginning of 2017, the current minimum wage of 7,500 rubles will continue to apply, which means that individual entrepreneurs’ contributions “for themselves” will increase significantly from 2017.

Let's consider what the fixed insurance premiums will be for each of the possible minimum wages in 2017: