Individual payments for yourself. Contributions to the pension fund of individual entrepreneurs

An individual entrepreneur must pay insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund every year for himself and his employees, if any. Insurance deductions from employee salaries are paid at established rates, read more. Individual entrepreneurs must pay insurance premiums for themselves in a fixed amount.

When registering an individual as an individual entrepreneur, the individual entrepreneur is registered with the Pension Fund (PFR) and the Compulsory Medical Insurance Fund (FFOMS). The individual entrepreneur is obliged to make fixed payments to these funds in the manner prescribed by law. As for the Social Insurance Fund (SIF), individual entrepreneurs are not required to register and make contributions. You can do this on your own initiative, after which you pay contributions for voluntary insurance. This is relevant if an individual entrepreneur wants to receive payment for sick leave or maternity benefits.

The amount of fixed payments depends on the minimum wage established for the current year. In 2016, the minimum wage is 6,204 rubles. In this regard, fixed contributions of individual entrepreneurs in 2016 take on the following values.

Payment to the Pension Fund

The fixed payment to the Pension Fund in 2016 for individual entrepreneurs depends on the amount of income received during the year. The payment is truly fixed within RUB 300,000. If the income of an individual entrepreneur exceeds 300,000 rubles, then the payment ceases to be fixed and depends on the amount of income received.

At the same time, he is an individual and a business entity and is entrusted with the obligation to guarantee himself a pension and health insurance. Not all individual entrepreneurs approve of the procedure for calculating mandatory insurance premiums, especially during periods when they have no profit, but the state has its own arguments. The official position is explained by the fact that an individual entrepreneur, if there is no income, must be deregistered as an entrepreneur and, if necessary, go through the registration procedure again.

In accordance with the current law, each individual entrepreneur must pay insurance premiums as long as he remains a business entity.

You can not pay contributions in the absence of activity only during grace periods:

• Leave to care for a child, disabled person or elderly person.
• Military service by conscription.
• Living with a spouse who is a diplomat abroad or a military serviceman under contract.

How to calculate insurance premiums for individual entrepreneurs for yourself

The amount of contributions is calculated based on the current year. Individual entrepreneurs need to transfer money to the Pension Fund and the Compulsory Medical Insurance Fund. In 2016, the monthly amount of these contributions is 2,159 rubles. Payment to the social insurance fund is voluntary, so it is not necessary to pay it.

If income in 2016 does not exceed 300,000 rubles, the individual entrepreneur must contribute 19,356 rubles to the Pension Fund. and 3,797 rub. for medical insurance, total - 23,153 rubles. Contributions to the Pension Fund can be paid in installments with the final payment due on December 31, 2016.

With income over 300,000 rubles. you must pay 1% of the amount over the limit. For example, with an annual income of 750,000 rubles. The individual entrepreneur pays 23,856 rubles to the pension fund. (19,356 + (750,000 − 300,000) × 1%). The amount of premiums for health insurance does not depend on annual income, so the amount of insurance premiums for yourself will be equal to 27,653 rubles (23,856 + 3,797). Payment of contributions to the Pension Fund has been extended until 04/01/2017.

In our example, we consider the case of an individual entrepreneur working for a full year, but if registration was carried out after the beginning of the year, contributions will be less. You can calculate the amount of mandatory insurance premiums for yourself using our calculator.

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

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

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

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

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

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

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

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

The fixed payment is calculated using the formula:

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

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

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

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

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

FOR 2017

Amount of insurance premiums for 2018-2020

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

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

Fixed individual entrepreneur contributions for 2018-2020

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

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

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

The amount of insurance premiums for individual entrepreneurs for themselves in 2016

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2016

Since 2016, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.

The procedure for calculating contributions to the Pension Fund in 2016:

• The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• Until April 1 of the year following the reporting year, the estimated part of the insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).

Calculate your insurance premiums using our online calculator:

Calculate insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund

In 2016, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage at the beginning of 2016 was 6,204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015).

Fixed contributions for 2016

*Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.

Attention entrepreneurs! Since 2016, KBC to pay a contribution on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.

If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance contributions for the year to the Pension Fund will be 17,109.75 rubles. (6204 x 26% x 10 months + (6204: 28 x 17) x 26%); in FFOMS - 3356.14 rubles. (6204 x 5.1% x 10 months + (6204: 28 x 17) x 5.1%).

Deadline for payment of fixed payments– until December 31 of the year for which contributions are paid, but the Pension Fund of the Russian Federation publishes information on its website about the need to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of November 28, 2015 No. 347-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the Pension Fund is 154,851.84 rubles.(6204 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (OSNO); neither for entrepreneurs using the simplified tax system of 15% (income minus expenses) when calculating income for the purposes of insurance premiums, expenses are not taken into account.

Income calculation

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance contributions to the Pension Fund will be:

fixed part RUB 19,356.48 +individual part (2,400,000 – 300,000) x 1% = 21,000 rub.

Total: 40356.48 rub.

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.

To pay insurance premiums for 2016, use our online premium calculator.

Note! Increase from July 1, 2016 minimum wage to 7,500 rubles. does not affect the amount of fixed payments. Since to calculate insurance premiums for 2016, you need the minimum wage, which is set on January 1 of this year (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ).

From January 1, a new procedure for calculating and paying fees will be applied, because the fixed payment to the Pension Fund in 2019 for individual entrepreneurs will no longer depend on the minimum wage (and these changes are caused primarily by the increase in the minimum wage). At the suggestion of the President, the State Duma is seeking to reduce the size of payments by introducing a fixed amount of contributions. This only applies to personal payments; for employees everything remains the same. Payment of contributions should now be made to the Federal Tax Service. Control over the fulfillment of accrual and payment obligations is entrusted to the Federal Tax Administration, and all articles regulating these issues are now contained in the Tax Code.

Fixed personal payment for entrepreneurs 2019

The procedure is such that entrepreneurs are obliged to regularly calculate contributions to the Pension Fund and other funds for themselves (Article 430 of the Tax Code), as well as from all remunerations and cash payments made during the employment relationship in favor of their employees, in accordance with paragraph 1 of Art. 419 NK.

The minimum wage increased from 7800 to 9489 rubles. from 01/01/2018 And starting from the new year 2019, legislators want to equate it to the subsistence level, that is, employers’ payments to the funds increase every year. A fixed payment, even if such an effect is not particularly noticeable so far, is aimed at reducing taxpayer costs. It will be established by decision of the Government in different amounts, with an annual increase.

Contributions of individual entrepreneurs to funds for themselves in 2019. amounted to:

• RUB 26,545 – compulsory pension insurance;
• additional contribution from the Pension Fund of the Russian Federation - 1 percent of the amount exceeding the total income of the individual entrepreneur of 300 thousand rubles. in the current year;
• 5840 rub. - health insurance.

The pension fund has established a maximum payment amount per year. Bill No. 274631-7 of the Government of the Russian Federation limits it to 8 times the size of the fixed payment to the Pension Fund, i.e.: 26545.00 x 8 = 212,360 rubles.

The recipient of all these payments is the state tax service authority, with which the citizen is registered as an individual entrepreneur.

• 182 1 02 02140 06 1110 160 - code for transferring compulsory pension insurance (pension) contributions;
• 182 1 02 02103 08 1013 160-KBK for transferring compulsory medical insurance (medical) payments;
• 182 1 02 02140 06 1110 160 – BCC for crediting contributions to the OPS at 1%.

Insurance contributions to the funds for the next 2 years have already been fixed: to the Pension Fund in 2019 and 2020. they will be 29,354 and 32,448 rubles, respectively, and according to compulsory medical insurance – 6,884 and 8,426 rubles.

A businessman does not have the right to apply reduced rates when it comes to contributions to himself. This only applies to employees.

For the convenience of fee and tax payers, there are special online calculators (they will help you do the calculations).

Contributions to the Pension Fund in 2019 for individual entrepreneurs without employees, the entrepreneur is obliged to pay for himself in any case: whether there is staff on staff or he works alone. The same applies to contributions to compulsory medical insurance. For employees, the calculation scheme remains the same.

If a businessman did not work or did not receive income, or even remained at a loss, then he is still required to pay contributions to all funds.

Calculation of income exceeding 300 thousand rubles for different taxation systems

What income is taken into account depends entirely on the chosen taxation system.

The simplified taxation system of the simplified tax system is divided into two types. But whether the object of taxation is simply “income” or “income minus expenses” did not matter until quite recently. The individual entrepreneur takes into account all of his income corresponding to Article 346.15 of the Tax Code. This is the totality of available sales and non-sales income (articles numbered 249, 250 of the Tax Code). From the amount of revenue that is indicated as a total in the Book that records the income and expenses of the individual entrepreneur, 300 thousand rubles are immediately deducted and 1% is taken.

(Income – 300 tr.) x 1% = the amount of the compulsory pension insurance contribution (this calculation now applies only to those who pay taxes simply on income).

However, the Supreme Court of the Russian Federation recognized “income minus expenses” for individual entrepreneurs using the “simplified system” to reduce contributions to themselves - now entrepreneurs have the right to charge a 1% contribution, reducing the amount of income by the amount of expenses. That is, the formula is now:

(Income - expenses - 300 thousand rubles) x 1% = contribution amount for compulsory pension insurance.

Other tax systems:

Individual entrepreneurs whose tax bases were established by court decisions (according to the simplified tax system, where “income minus expenses”, and the general system) can return overpaid contributions.

The first thing to note is that from 01/01/2018 all payments are made to the Federal Tax Service, and not directly to the funds, as was the case before. The BCC, of ​​course, has also changed, so you need to be more careful when paying!

Contributions can be made to the budget at a time, in one amount, most importantly, no later than December 31, 2019.

It is more convenient to pay quarterly, divided into 4 equal payments:

• 1st quarter of 2019 – from January 1 to March 31, 2019;
• 2nd quarter of 2019 – from April 1 to June 30, 2019;
• 3rd quarter of 2019 – from July 1 to September 30, 2019;
• 4th quarter 2019 – from October 1 to December 31, 2019.

The convenience of fractional payments in a small one-time payment amount, and this is also practiced by entrepreneurs who make tax deductions.

Payment term 1% of the amount exceeding the total income over the amount of 300 thousand rubles. – until July 1, 2019. If your income exceeded the designated amount already in 2019, then you can start paying immediately, and at the end of the year you can contribute the missing difference.

If an entrepreneur only registered as one during the year, or, on the contrary, deregistered and lost the status of an individual entrepreneur, then individual entrepreneur contributions for himself in 2019 are made only for the number of months worked.

At the end of the year he makes a calculation:

OPS – 26545: 12 x 6 = 13272.50

Compulsory medical insurance – 5840: 12 x 6 = 2920.00

The contribution is calculated similarly by day if only an incomplete month has been worked. The amount is rounded to the nearest ruble according to the rules of mathematics.

Periods for which individual entrepreneurs are temporarily exempt from paying contributions

The Tax Code provides for cases when fixed payments of individual entrepreneurs in 2019 for themselves regarding pension and health insurance are suspended. The text of Article 430 of the Tax Code also does not indicate that a citizen must document the absence of his entrepreneurial activity.

Here is the complete list:

1. Child care (either parent) up to 1.5 years old.
2. Completion of compulsory military service.
3. Periods of care for categories of citizens: a disabled child under 18 years old, a disabled person of group 1, a citizen 80 years old and older. Care is considered such if it is officially registered with the Pension Fund.
4. An individual entrepreneur is the spouse of a military personnel, is temporarily at the place of duty and cannot carry out work activities.
5. Temporary residence abroad with a spouse serving in an international organization (the full list is approved by the Government).
6. Period of suspension of legal practice.

To avoid misunderstandings regarding accrual and payment, the tax authorities should be notified of the situation.

If an individual entrepreneur, in addition to a private business, is a pensioner (receives any pension) or works at the same time in an organization (which makes all mandatory payments from his salary), then the law still obliges the individual entrepreneur to calculate and pay fixed contributions for pension and health insurance.

Is there any benefit to entrepreneurs in this?

The changes in insurance premiums for individual entrepreneurs in 2019 are significant; the only question is whether entrepreneurs will benefit from everything that is happening.

What has essentially changed:

• the state fixes contribution rates according to a different principle, trying to reduce the size of contributions;
• contributions that were previously made to the funds are now made to the Federal Tax Service;
• reporting deadlines and forms have not changed and no new ones have been added;
• budget classification codes have changed (citizens should pay attention to this and not confuse anything!);
• The payment deadlines remained the same.

An increase in the minimum wage will not affect the size and changes in insurance premiums for individual entrepreneurs in 2019, but legislators provide for an independent increase in fixed rates.

If an entrepreneur has ceased his activities, then he must definitely deregister by contacting the tax authority! Because the status of an individual entrepreneur is maintained until the citizen is excluded from the Unified State Register of Individual Entrepreneurs, which means that until then all mandatory contributions are accrued.