The amount of contributions for Contributions to the pension fund of individual entrepreneurs

At the same time is individual and subject entrepreneurial activity and it is incumbent on him to guarantee his own pension and health insurance. Not all individual entrepreneurs approve 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, in the absence of income, must be deregistered as an entrepreneur, and, if necessary, go through the registration procedure again.

In accordance with current law each individual entrepreneur must pay insurance premiums while 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 or elderly person.
• Military service by conscription.
• Living with a spouse who is a diplomat abroad or a contract serviceman.

How to calculate self-employment insurance premiums

The amount of contributions is calculated based on the current year. Individual entrepreneurs need to transfer money to the Pension Fund and the Compulsory Health 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 make 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 rubles. for medical insurance, total - 23,153 rubles. You can pay contributions to the Pension Fund in parts with the final payment on December 31, 2016.

With incomes over 300,000 rubles. you must pay 1% of the amount over the limit. For example, with an annual income of 750,000 rubles. IP pays in PF 23,856 rubles. (19,356 + (750,000 − 300,000) × 1%). The amount of contributions for health insurance does not depend on annual income, therefore the amount of insurance premiums for itself 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, the case of the work of an individual entrepreneur for a full year is considered, but if registration is carried out after the beginning of the year, the contributions will be less. You can calculate the amount of mandatory insurance premiums for yourself using our calculator.

Individual entrepreneurs (IP) are required to annually transfer fixed insurance premiums to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).

Insurance premiums from 2018

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values ​​established by law for 2018, 2019 and 2020:

If the annual income exceeds 300,000 rubles, then another 1% of the excess amount must be paid to the FIU, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.

The maximum amount of contributions is now also considered in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.

The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the term for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not before April 1, as before.

Calculation of insurance premiums in the PFR and FFOMS until 2017

• The amount of the contribution to the PFR = minimum wage * 12 * 26%
• The amount of contribution to the MHIF = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles.

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.

Also, starting from 2014, upon receipt of income over 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation from the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid from the amount of 400,000 - 300,000 \u003d 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this187,200 rubles, in 2016 - 154,851.84 rubles.

The procedure for calculating insurance premiums for an incomplete year

When paying the insurance premium for an incomplete year (when starting business activities not from the beginning of the year or upon termination of activities), the amount of the premium is reduced proportionally calendar days. In this case, the day of registration or the day of termination of activity MUST be included.

History of insurance premiums

Insurance premiums and tax reduction USN

An individual entrepreneur who has chosen the simplified taxation system (simplified) and the “income” taxation regime can reduce the amount income tax the amount of paid insurance premiums. Individual entrepreneurs without employees can reduce the tax by 100%, with employees - by 50%.

Both tax for the year and quarterly advance payments are subject to reduction. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments as well.

If the object of taxation is “income reduced by the amount of expenses”, then the paid insurance premiums can be included in expenses.

Liability for non-payment of insurance premiums

For delay in the payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of article 25 of law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover unpaid amounts of insurance premiums, together with penalties and fines.

Every individual entrepreneur, regardless of whether he conducts a real business, is obliged to pay payments for his insurance. Individual entrepreneur contributions for themselves in 2017 must be paid not to the Pension Fund, as usual, but to tax office where the entrepreneur is registered. Why? Read about it in our article.

New procedure for administering insurance premiums

Since this year, control over the calculation, collection and payment of insurance premiums has been transferred to the Federal Tax Service. Until 2010, the Federal Tax Service was already collecting the unified social tax (UST), a payment similar to insurance premiums. Insurance contributions to the PFR in 2017 for individual entrepreneurs are no longer paid for themselves. Instead, new concepts have been introduced.

New names of "insurance contributions":

• For compulsory pension insurance (OPS);
• For compulsory health insurance (CHI);

Why did the funds (PFR, FSS and MHIF) stop collecting insurance premiums for individual entrepreneurs? The reason is the low collection of these payments. Worst of all, policyholders pay contributions to the Pension Fund, as a result, the debt on them exceeded 200 billion rubles.

For the FSS of the Russian Federation (social insurance) they left only the collection of amounts for injuries and occupational diseases of workers. For individual entrepreneurs without employees in social insurance, you do not need to pay or report. If a woman entrepreneur wants to receive maternity benefits, then, as before, contributions to such insurance are voluntary. In this case, it is necessary not to contact the FSS, but also to your tax office.

The new procedure for paying insurance premiums in 2017 is enshrined in the Tax Code of the Russian Federation, where a special chapter 34 has been added. In fact, nothing has changed for individual entrepreneurs without employees, except for the body that collects payments: the same calculation formula and the same deadlines for paying insurance premiums to the budget .

How much do I need to pay IP for myself in 2017

The amount of insurance premiums in 2017 depends on the established amount of the minimum wage, therefore, compared to last year, it has increased, but not very significantly.

IP insurance premiums for themselves in 2017, as before, are divided into two parts:

• are made up of two amounts: 23,400 rubles for compulsory pension insurance and 4,590 rubles for compulsory medical insurance;
• Additional contribution for pension insurance: 1% of the amount of income exceeding 300,000 rubles.

Total in 2017 fixed payment for individual entrepreneur contributions for himself is 27,990 rubles. This amount must be paid in any case: whether you have been operating or not, whether a profit has been made or whether you are operating at a loss. Does not exempt from paying insurance premiums in 2017 neither pension nor parallel work on employment contract.

The grace period for temporary exemption from payment can only be:

• Leave to care for a child up to one and a half years old, disabled, elderly;
• Military service on conscription;
• Being abroad with a spouse who is a diplomat or a military man under a contract.

The recently released law determined, but the situation with the payment of taxes and contributions for this category of citizens remained ambiguous. The Federal Tax Service claims that the self-employed population does not pay taxes and contributions for 2 years, while the PFR says the opposite.

Fixed insurance premiums for individual entrepreneurs in 2017 in the amount of 27,990 rubles are paid in any case, but if your income for the year exceeded 300,000 rubles, then you must also pay an additional contribution in the amount of 1% of the amount exceeding this limit.

The entrepreneur's income on UTII amounted to 680,200 rubles. Let's calculate what insurance premiums an individual entrepreneur will have to pay in 2017.

1. We consider the amount of excess income: 680,200 - 300,000 \u003d 380,200 rubles. An additional payment for pension insurance will be 1% of this amount, i.е. 3,802 rubles. Let's add fixed insurance premiums for individual entrepreneurs in 2017 (27,990 rubles) and we get that our entrepreneur has to pay only 31,792 rubles.
2. The upper limit of 1% of the amount of income exceeding 300,000 rubles is set at 163,800 rubles. That is, the maximum amount of the entrepreneur's insurance premiums for himself will be: a fixed amount of 27,990 rubles plus maximum size an additional 1% contribution of 163,800 rubles - a total of 191,790 rubles.
3. This amount of contributions will correspond to the entrepreneur's annual income of 16.68 million rubles. Further growth in income will not affect the amount of payments for compulsory insurance.

How to determine the income of an individual entrepreneur to calculate an additional payment for insurance

There have been some changes in determining the amount of income for paying an additional 1%. True, they affected only those entrepreneurs who work for common system taxation (OSNO).

1. At the end of 2016, the Constitutional Court declared it illegal to calculate an additional pension payment without taking into account the business expenses of an individual entrepreneur for OSNO. As a result, Article 430 of the Tax Code of the Russian Federation in relation to such entrepreneurs states that the calculation base should take into account income minus professional deductions, i.e. proven costs.

However, for a similar situation with the simplified tax system Income minus expenses, the calculation procedure remained the same - all income received is taken into account, and expenses cannot be deducted. This, of course, is unfair for entrepreneurs in different regimes.

2. In February 2017, the Arbitration Court of the Volga-Vyatka District decided that the conclusion made by the Constitutional Court in relation to entrepreneurs on the OSNO should also apply to the STS regime Income minus expenses. The court refused the Pension Fund in a similar claim to recover from the entrepreneur 1% of all income received, excluding expenses.

It is possible that in the near future the Tax Code will be amended accordingly and IP on the simplified tax system Income minus expenses will begin to calculate contributions only from the difference, and not from all income. In the meantime, income for this is determined as follows (Article 430 of the Tax Code of the Russian Federation).

If the entrepreneur works for different systems taxation, then for the calculation the proceeds from all types of activities are summed up.

How to prepare a payment order

Previously, it was possible to download a receipt form for payment of insurance premiums to the Pension Fund on the website of the Pension Fund itself. But, as we have already said, the tax inspectorate collects the pension contributions of individual entrepreneurs in 2017 for themselves. Where to pay insurance premiums and where to prepare a payment document for payment?

Details for paying insurance premiums to the IFTS at the place of registration of an individual entrepreneur can be found in the tax office itself. Each of them has its own bulletin boards, which indicate how to pay IP fees.

But there is another option - to use the service for preparing payment documents on the website of the Federal Tax Service. Many businessmen are already familiar with this program, which helps to prepare receipts and instructions for paying taxes. Now here you can also draw up documents for insurance premiums for IP 2017.

In this case, the details for paying insurance premiums will be filled in automatically, just follow the prompts in the form to fill out. The main thing is to choose your inspection correctly and indicate the correct CSC.

You can pay insurance premiums for individual entrepreneurs in 2017 for yourself through the service of the Federal Tax Service.

In 2017, a fixed payment and an additional 1% are paid on new BCCs (budget classification codes:

• 182 1 02 02140 06 1200 160 - 1% for income over 300,000 rubles received in 2016 (payment due no later than April 1, 2017);
• 182 1 02 02140 06 1110 160 - compulsory pension insurance for oneself;
• 182 1 02 02103 08 1013 160 - compulsory health insurance for oneself;

Let's summarize:

1. Insurance contributions to the PFR in 2017 for individual entrepreneurs are no longer paid for themselves. Payments for mandatory pension and health insurance must be received by the tax office, where the entrepreneur is registered.
2. The minimum fixed amount of insurance premiums for individual entrepreneurs in 2017 is 27,990 rubles. If you are not registered in the status of an entrepreneur for the entire calendar year, then this amount is recalculated taking into account the months and days when you had this status.
3. The deadlines for paying insurance premiums have not changed - no later than December 31 of the current year for a fixed contribution and no later than April 1, 2018 for paying an additional contribution (1% of income over 300,000 rubles).
4. Reporting on contributions is submitted to the tax office only by those individual entrepreneurs who have employees hired under labor or civil law contracts. In 2017, for individual entrepreneurs without employees, it is also not necessary to report to the Pension Fund, but entrepreneurs-employers must, in addition to the quarterly calculation of contributions to the IFTS, submit the SZV-M form to the FIU every month.

Becoming an entrepreneur, a businessman automatically becomes a taxpayer. These mandatory payments include fixed contributions to the Pension Fund and FFOMS. An individual entrepreneur must independently calculate and pay insurance premiums in 2016 as an individual entrepreneur “for himself”. If an individual entrepreneur does not hire employees, then he does not submit a report on payments to the FIU.

We consider fixed IP payments for ourselves

The amount of the payment changes annually due to the increase in the minimum wage. The minimum wage is established by the state by its law. This year, the amount of payment has changed twice. From 01/01/2016, the minimum wage is 6204 rubles, from 07/01/2016 - 7500 rubles. But when calculating insurance premiums, the amount established since the beginning of the year is taken into account. For an entrepreneur, fixed payments in 2016 have not changed since July 1.

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• The amount of individual entrepreneur contributions for himself in 2019
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/ payment order?
• How to reduce the STS tax by the amount of contributions for yourself?
• Reporting on IP contributions for yourself

Since 2018, the amount of insurance premiums for oneself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).

[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.

For 2019 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 36,238 rubles) 1% from income exceeding 300 000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (7,338.5 rubles per quarter, 2,446.16 (6) rubles per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above by the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - 234,832 rubles)

pension contribution in the form of "PD (tax)".

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1,721 rubles per quarter, 573.6 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.

You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".

Payment of fixed insurance premiums

1. Payment terms - no later than Dec. 31 current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the STS tax).
3. Contributions are paid to the tax office at the place of registration of the IP.
4. All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need pay the specified fixed contributions on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing tax simplified tax system on the amount of contributions

1. For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
2. In order to reduce advance payments on USN tax, contributions must be paid in the period for which advance payments are paid. For example, if you want to reduce advance payment for half a year - so contributions must be paid not later the end of the semester - i.e. until 30 June.
3. Probably the easiest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after deducting the amount of contributions paid from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for half a year, etc.
   • Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
4. It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
5. Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.

Fixed payment reporting

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out if your payments have reached their destination - call your tax office or use the " Personal Area individual entrepreneur".

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLC, the information on the page about