Calculator of fixed payments for individual entrepreneurs. Online calculator for calculating individual insurance premiums for yourself

Individual entrepreneurs, being individuals, are required to contribute a fixed amount of insurance premiums to their insurance coverage. Pension and medical savings are mandatory. Social payments are made on a voluntary basis.

We suggest using the calculator below to calculate the amount of an entrepreneur’s insurance contributions for himself online for 2017 for payment in 2018.

Instructions for use

To calculate using the online calculator you only need indicate annual income from activities in the status of individual entrepreneur.

The entire income received is indicated completely excluding expenses incurred.

Only professional tax deductions due to an entrepreneur when conducting business on the general tax system can be reduced. When working in other modes, you need to calculate the total income for the entire year.

After filling out the only field of the online calculator, you can find out how much you need to pay for 2017 as an insurance premium for compulsory health insurance and compulsory medical insurance.

The result of the online calculation can be seen in the lower field of the calculator. The calculation is carried out in dynamic mode; as the amount of the income indicator changes, the amount of the insurance payment is immediately recalculated.

What does the amount consist of:

1. fixed pension payment;
2. fixed payment for medical purposes;
3. additional non-fixed contribution to compulsory pension insurance.

All three contributions are paid to one body - the Federal Tax Service, but according to three different payments. The first 2 must be paid before January 9, 2018 inclusive (in one amount or in parts), third – until April 2, 2018. The first and third payments are transferred to one KBK, the second to another.

The size of the first two payments depends only on the minimum wage at the beginning of the year, for which the insurance payment is made, and is the same for all individual entrepreneurs, regardless of the result of their annual work.

Whether there is income or not, there was activity, or the individual forgot about the open individual entrepreneur and did not deregister - it does not matter.

If an individual is registered as an individual entrepreneurship, then there is an obligation to pay a fixed insurance premium for compulsory health insurance and compulsory medical insurance.

The amount of the third installment depends only on income, its value is not affected by the minimum wage; it is different for all individual entrepreneurs. If you earned 300,000 rubles in a year. or less (expenses are not taken into account), then the additional contribution is zero. If you earn more than 300,000 rubles in a year, then the additional payment is one percent of the excess amount.

General formula for calculation included in the online calculator:

For 2017= Fixed OPS + Fixed. Compulsory medical insurance +Additional vz. OPS.

Auxiliary formulas used to calculate the size of components in the online calculator:

Fixed vz. OPS = minimum wage * 12 * 26% = 23400

Fixed vz. Compulsory medical insurance = minimum wage *12 * 5.1% = 4590

Additional weight OPS = 1% * (annual income - 300,000)

There is a limit for additional insurance payment. An individual entrepreneur will not pay a huge amount if his income is hundreds of millions of rubles.

Maximum possible additional contribution to OPS= 8 * minimum wage * 12 * 26% = 187200

In all of the above formulas, the minimum wage is taken as of January of the accounting year, in this case, at the beginning of 2017, the minimum wage is 7,500 rubles.

Example calculations for 2017

Initial data for pr Examples are:

• The individual entrepreneur works all year, the total income is 1,380,000. Let us calculate the insurance payment that he must pay for himself.
• Fixed = 23400 + 4590 = 27990
• Additional = 1%*(1380000-300000) = 10800
• General insurance payment = 27990 + 10800 = 38790

Let's check the correctness of the calculation in the online calculator. After indicating 1380000 in a single line, we look at the calculation result at the bottom of the calculator:

If the period is not fully worked out

A special case when an individual entrepreneur is either formed in the current year or closed in it. How to calculate the amount of insurance payment for yourself in this case?

Contributions need to be paid only for the time during which the individual was in the status of an individual entrepreneur.

Example:

If the individual entrepreneur was formed on 06/10/20 17, then insurance contributions must be made for the period from June 11 to December 31, 2017.

If an individual enterprise The business was closed on November 10, 2017, then for the period from January 1 to November 10, 2017.

For full months of being an individual entrepreneur, the insurance premium is calculated as the minimum wage * tariff * number of full months.

For pension contributions, the tariff for individual entrepreneurs is set at 26%, for medical contributions - 5.1%.

For an incomplete month in which an entrepreneur is registered or deregistered, the calculation is carried out using the formula:

Contribution = minimum wage * Tariff * Number of days in individual entrepreneur status / Total number of days in a month

Calculation example:

Predpr The owner was deregistered on March 12, 2017. Income as of this date from the beginning of the year = 350,000.

Calculation:

• Fixed contribution to mandatory pension insurance = 7500*2*26% + 7500*12/31 *26% = 4654.84.
• Additional on OPS = 1% * (350000-300000) = 500.
• Fixed on compulsory medical insurance = 7500*2*5.1% + 7500*12/31*5.1% = 904.06.
• Total th insurance payment for yourself = 6058.9.

note: The online calculator, which is given in this article, does not allow calculations for an incomplete year in which the individual entrepreneur is registered or deregistered.

Using this calculator, you can quickly calculate the amount of contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements of 2018. The service will help you generate the correct payment slip for contributions with up-to-date details.

Calculate individual entrepreneur contributions and make a payment

Insurance premiums for individual entrepreneurs in 2018

1. The procedure for determining the amount of a fixed insurance contribution of individual entrepreneurs to the pension fund (entrepreneur’s contribution “for himself”) has been updated. Previously, the amount of the fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution to the Pension Fund is fixed in the Tax Code of the Russian Federation and is: for 2018 - 26,545 rubles, for 2019 - 29,354 rubles, for 2020 - 32,448 rubles.
2. The income of an individual entrepreneur can exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed for 2018 - 212,360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
3. Last day for paying contributions to the Pension Fund on income of individual entrepreneurs exceeding 300,000 rubles. moved from April 1 to July 1 of the year following the reporting year.
4. Individual entrepreneurs' contributions to the FFOMS are also “decoupled” from the minimum wage. The amount of the compulsory medical insurance contribution in a fixed amount is now prescribed in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.

*Article 2 of Federal Law dated November 27, 2017 N 335-FZ.

The procedure for paying contributions to the Pension Fund in 2018

• Until December 31, 2018, a fixed payment in the amount of 5,840 rubles is paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated and not paid;
• Until December 31, 2018, a fixed portion of contributions is paid to the Pension Fund. 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. The amount of the fixed part of contributions to the pension fund for 2018 is 26,545 rubles;
• no later than July 1, 2019, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).

An example of calculating insurance premiums for individual entrepreneurs for themselves 2018

The income of an individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.

The fixed part of individual entrepreneurs' contributions to pension insurance for 2018 is set in the amount of 26,545 rubles. The entrepreneur must pay this amount by December 31, 2018.

The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the Pension Fund no later than July 1, 2019.

Total amount of insurance contributions for pension insurance: RUB 26,545. + 21,000 rub. = 44,400 rub.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the Federal Compulsory Medical Insurance Fund in the amount of 5,840 rubles. until December 31, 2018.

*To calculate insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.

The amount of fixed contributions of individual entrepreneurs for 2018

*When paying monthly, the remaining kopecks are paid in the last month of the year.

If the individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated as:

• the amount of contributions for fully worked months (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12 x Number of months);
• the amount of contributions for an incompletely worked month (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month).

Those. if the entrepreneur was registered on February 12, 2018, the amount of insurance premiums for 2018:

• to the Pension Fund of Russia will be 23,463.88 rubles. (26,545: 12 x 10 months + 26,545: 12: 28 days x 17 days);
• in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 32,385 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*.

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 fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum amount of contributions to the Pension Fund is 212,360 rubles. (26,545 x 8)

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 July 1 of the year following the expired billing period.

KBK for payment of a contribution on income exceeding 300,000 rubles:

• 182 1 02 02140 06 1110 160 for contribution from income for 2017-2018. and later periods;
• 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.

Income calculation

* For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

In the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2017

Since 2017, tax officials, rather than Pension Fund employees, began checking the timeliness and completeness of payment of fixed contributions. In this regard, all rules on such contributions have been moved from the Federal Law on Insurance Contributions dated July 24, 2009 No. 212-FZ to the new Chapter 34 of the Tax Code of the Russian Federation.

At the same time, for the bulk of contribution payers, little has changed. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments will remain the same. There is no need to submit calculations for fixed contributions to the tax office. As before, individual entrepreneurs do not pay contributions for “injuries”, as well as contributions in case of temporary disability and in connection with maternity.

What changes in insurance premiums have affected individual entrepreneurs for themselves since 2017?

1. From 01/01/2017, these fixed contributions are paid according to the new BCC, since the administrator of these payments will change.
   Note: Which BCCs are in effect in 2017, see the BCC Directory for 2017.
2. The rule* according to which pension fund employees, in case of failure to provide income information to the Federal Tax Service, could accrue contributions to the entrepreneur in the maximum amount, has been canceled.

Let us remind you that earlier those individual entrepreneurs who did not submit information about income for 2015 to the tax office received RUB 22,261.38 instead of 22,261.38 rubles. for 2015, Pension Fund employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), maximum individual entrepreneur contributions will not be accrued, since, as a rule, the rule on their accrual has been abolished since January 1, 2017.

The procedure for calculating contributions to the Pension Fund in 2017

• before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In 2017, only fixed payments are paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated or 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).

To calculate insurance premiums for the entire 2017, you need the minimum wage established on January 1 of the reporting year - 7,500 rubles.

An example of calculating insurance premiums for individual entrepreneurs for themselves 2017

The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.

The fixed portion of contributions to pension insurance for individual entrepreneurs is equal to RUB 23,400.00.

The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles.

Total amount of insurance contributions for pension insurance: RUB 23,400. + 21,000 rub. = 44,400 rub.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment of 4,590 rubles.

Fixed contributions for 2017

* Calculations are based on the minimum wage for 2017 - 7,500 rubles.

Calculation of contributions for an incomplete reporting period

Those. if the entrepreneur was registered on February 10, 2017, the amount of insurance premiums for 2017:

• to the Pension Fund of Russia will be 20,823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
• in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but it is better 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.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 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*.

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 2017, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

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

Payment deadline:

Attention entrepreneurs! From 2017, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

• 182 1 02 02140 06 1110 160 for contributions from income for 2017 and later periods;
• 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.

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

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal 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);

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). And since in order to calculate insurance premiums for the entire 2016, the minimum wage established on January 1 of the reporting year is required (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ). The increase in the minimum wage from July 1 to 7,500 rubles did not in any way affect the annual amount of insurance premiums for individual entrepreneurs.

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! When paying contributions in 2017 for the expired period of 2016, the following BCCs apply:

Calculation of contributions for an incomplete reporting period

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 17,131.60 rubles. (6204 x 26% x 10 months + (6204: 29 x 18) x 26%); in FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months + (6204: 29 x 18) x 5.1%).

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating income for the purposes of insurance premiums. Entrepreneurs on OSNO (13%) when calculating insurance premiums 1% of the amount over 300 thousand rubles. can reduce income by the amount of expenses incurred (Resolution of the Constitutional Court No. 27-P of November 30, 2016)

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.

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

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
+

Total: 40356.48 rub.

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

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2015

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015

Attention entrepreneurs! Since 2015, 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 2015:

• Until December 31 of the current year, the fixed part of the contributions is paid. 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);
• before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In 2015, 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 in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).

Fixed contributions for 2015

Calculation of contributions for an incomplete reporting period

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, 2015, the amount of insurance contributions for the year to the Pension Fund will be 16,450.62 rubles. (5965 x 26% x 10 months + (5965: 28 x 17) x 26%); in FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months + (5965: 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 posts 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.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22,261.38 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 July 23, 2013 No. 237-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 2015 The maximum amount of contributions to the Pension Fund is 148,886.40 rubles.(5965 x 8 x 26% x 12)

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:

fixed part RUB 18,610.80
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 39,610.80

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,650.58 rubles.

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2014

Until 2014, insurance contributions to the Pension Fund of individual entrepreneurs were the same for everyone and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions has changed; they will be divided into:

• fixed part (mandatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, 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);
• individual part of insurance contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);

Please note that from 2014, the Pension Fund itself will be responsible for dividing the amount of contributions into the insurance and savings parts. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out using a single payment document (Federal Law of December 4, 2013 No. 351-FZ, Art. 22.2.).

In 2014, 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 FFOM are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

Fixed contributions for 2014

* Calculations are made based on the minimum wage for 2014 - 5554 rubles.

Calculation of contributions for an incomplete reporting period

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, 2014, the amount of insurance contributions for the year to the Pension Fund will be 15,317.14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20,727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual 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 July 23, 2013 No. 237-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 2014 The maximum amount of contributions to the Pension Fund is 138,627.84 rubles.(5554 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (OSNO); nor 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

* clause 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of July 23, 2013 No. 237-FZ

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 2014. The amount of insurance contributions to the Pension Fund will be:

fixed part RUB 17,328.48
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 38,328.48

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3399.05 rubles.

Reporting on insurance premiums and penalties for individual entrepreneurs

Since 2012, individual entrepreneurs, notaries and lawyers do not submit reports to the Pension Fund. At the end of the year, an income declaration must be submitted to the tax office in accordance with the chosen taxation regime. If the Federal Tax Service does not have information about the entrepreneur’s income due to his failure to submit reports, the Pension Fund is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.

When calculating insurance premiums, you need to know what formula to use for this action and what to pay attention to. Let's look at this issue in more detail and use an example to look at the calculation of insurance premiums.

Procedure for calculating insurance premiums

When calculating insurance premiums, it is necessary to take into account some points, namely the tax base limit and tariffs. Without taking them into account, the calculation of amounts will be carried out incorrectly, and, accordingly, the tax inspectorate will have the right to apply administrative liability to the organization.

Taxable base limit for insurance premiums

In 2018, the limits of the base subject to insurance premiums increased, and at the moment, according to the Government of the Russian Federation dated November 15, 2017 No. 1378, they are:

• for pension insurance - RUB 1,021,000. When this value is reached, the contribution rate is reduced;
• for health insurance - no limit;
• for social insurance - 815,000 rubles. Once this amount is reached, payments are not subject to contributions;
• for injury insurance there is no limit.

Insurance premium rates

The rates for calculation in 2018 have not changed, but when calculating, it is necessary to take into account that they are divided into basic, reduced and additional. Read more about tariffs here.

Special points for calculating insurance premiums

When calculating insurance premiums, the following points must be taken into account:

• contributions are calculated monthly;
• funds must be transferred in several payments depending on the type of insurance;
• Initially, it is necessary to calculate insurance premiums for each employee by type, and then determine the total amount of pension, medical and social contributions for the organization;
• The calculation of contributions for each employee is carried out in a special individual card, the recommended form of which was established by the Pension Fund of the Russian Federation dated December 9, 2014 No. AD-30-26/16030 and Social Insurance Fund No. 17-03-10/08/47380. The main thing is that the card must be updated from 2017 in accordance with the rules of Ch. 34 Tax Code of the Russian Federation. In addition, it should not contain references to Federal Law No. 212, which has now been repealed.

Determining the basis for calculating insurance premiums

Insurance premiums must be calculated on the day when the employee’s remuneration is calculated. The base for calculating contributions is determined by the employer independently for each person, and it is established on an accrual basis from the beginning of the year.

The database must include all payments under the employment contract (except for non-taxable payments). As for civil contracts, insurance premiums are calculated in a similar way. The only exception is that social contributions are not calculated under GPC agreements.

Formula and example for calculating insurance premiums

To calculate insurance premiums, the following formula is used:

Example of calculation of insurance premiums:

Ivanov I.I. The salary is set at 25,000 rubles. and a monthly bonus of 20% of salary (RUB 5,000). In September, the tax base did not exceed the established limit, since

(25,000 rub. + 5,000 rub.) * 9 months. = 270,000 rub.

In accordance with this, all wages must be used to calculate insurance premiums:

1. OPS - 30,000 rub. * 22% = 6,600 rub.;
2. Compulsory medical insurance - 30,000 rubles. * 5.1% = 1,530 rubles;
3. OSS - 30,000 rub. * 2.9% = 870 rub.

Calculation of contributions at reduced rates

The general rates of insurance premiums will be in effect until 2020. As for the reduced rates, they can be used by organizations on the simplified tax system that carry out preferential main types of activities. For example, if a company produces food products, it must be taken into account that income from preferential activities must be at least 70% of total income.

Important! According to paragraphs. 1, 2 tbsp. 427 of the Tax Code of the Russian Federation, income for the year to use reduced tariffs must be no more than 79 million rubles. If the condition is not met, contributions must be recalculated at general rates.

All policyholders who apply reduced rates for calculating insurance premiums can be divided into 3 groups depending on the specifics of their activity:

1. development or implementation of innovative technologies;
2. small businesses;
3. non-profit and charitable organizations.

To confirm your right to use reduced rates, you must have the appropriate documentation. It does not have to be submitted to the Federal Tax Service, but it must be presented during an inspection by regulatory authorities.

Offset of insurance premiums

According to clause 1.1 of Art. 78 of the Tax Code of the Russian Federation, companies can count on offset of overpaid insurance premiums only against upcoming payments, penalties or fines according to the corresponding budget. For example, an overpayment for pension insurance can be used for upcoming payments for this particular type, and it cannot be used to cover debt for medical or social insurance.

Important! The company may also return the amount of overpaid insurance premiums.

Calculation of insurance premiums from payments to foreign employees

The calculation of insurance premiums for payments to foreign employees is based on the following points:

1. contributions to compulsory pension insurance are calculated in the same way as for employees who are citizens of Russia;
2. Compulsory medical insurance contributions are calculated only from the income of those foreign workers who permanently or temporarily reside in the Russian Federation. There is no need to calculate compulsory medical insurance contributions for temporary workers, since they are not entitled to receive medical care;
3. OSS contributions are calculated from remuneration payments to any foreign employees. It is necessary to take into account that contributions for “injuries” are calculated in the same way as for Russians, and contributions for temporary disability from remunerations of temporarily staying workers are calculated at a reduced rate of 1.8%. This point is due to the fact that such employees have the right to sickness benefits, but cannot claim child care benefits or maternity benefits.

There are exceptions to these rules:

• if an employee comes from the EAEU countries (Kazakhstan, Armenia, Kyrgyzstan, Belarus), then all contributions are calculated in the same way as for Russian citizens;
• if an employee has refugee status (but not temporary asylum in the Russian Federation), insurance premiums are calculated from his remuneration in the usual manner;
• if the employee is a highly qualified foreign specialist, insurance premiums are calculated according to special rules.

The video material provides information on complex issues of calculating insurance premiums in 2018:

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

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

Calculation formula

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

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

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

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

Online calculator for calculating insurance premiums for individual entrepreneurs for themselves

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

The payment consists of:

Additional payment to the pension fund

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

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

The procedure for paying insurance premiums for individual entrepreneurs for themselves

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

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

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

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

Please select your tariff.

Please indicate your gender.

According to the law, pension savings are not formed for citizens born in 1966 and older.

Enter another value for your work experience.

Please indicate your year of birth.

Enter a salary higher than the minimum wage in the Russian Federation in 2019 - 11,280 rubles.

In accordance with the data you entered, your length of service is , the number of pension points is . From 2025, the minimum total length of service to receive an old-age pension is 15 years. The minimum number of earned coefficients for assigning a pension is 30. If in your answers to the questions you indicated less than 15 years of experience or the number of earned coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.

In accordance with the data you entered, your length of service is , the number of pension points is . You do not have enough pension coefficients or length of service to assign an old-age insurance pension. From 2025, the minimum total length of service to receive an old-age pension is 15 years. The minimum number of earned coefficients for assigning a pension is 30. If in your answers to the questions you indicated less than 15 years of experience or the number of earned coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.

If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.

Please check that the form is filled out correctly. The number of years of combining activities as a self-employed citizen and an employee cannot exceed the number of years of minimum experience specified in each type of activity separately.

If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.

Sorry, the calculator is not intended to calculate the size of pensions of current pensioners, citizens who have less than 3-5 years left before retirement.