Pension benefits for un. IP insurance premiums for yourself: let's dot “i

From this article, you will find out in an accessible form about the size of contributions to the funds for individual entrepreneurs in 2019 and earlier, you will be able to independently calculate the amount of the contribution, including and in less than a year. Get acquainted with cases when individual entrepreneurs may not pay insurance premiums, with the terms of payment of contributions, how to find out details, form a receipt and pay insurance premiums yourself.

The fixed amount of contributions to the funds for individual entrepreneurs in 2017 is 27,990 rubles. (FFOMS: 4,590 rubles + PFR: 23,400 rubles) + 1% in the PFR from the amount of income for the year exceeding 300,000 rubles. Read more about this further ...

Each individual entrepreneur, regardless of whether he has employees or not, must pay fixed insurance contributions for himself in two extra-budgetary funds - the Pension Fund of the Russian Federation (PFR) and the Federal Compulsory Medical Insurance Fund (FFOMS). The total amount of fixed contributions to the funds is paid once a year no later than December 31 (part 2 of article 16 of the Federal Law No. 212-ФЗ). Moreover, you can pay it both at a time, and breaking it into parts, the main thing is that the entire amount of contributions be paid by December 31 of the current calendar year. In case of non-payment or incomplete payment of insurance premiums by the due date, interest is charged.

The formula for calculating contributions is determined by Article 14 of the Federal Law No. 212-FZ and is as follows:

Amount of installment \u003d minimum wage * tariff * number of months

Where the minimum wage is the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, TARIF is the insurance premium rate in the PFR or FFOMS established by Article 12 of the Federal Law No. 212-FZ.

Example of calculating the contribution to the FIU for 2019

7 500 rub. * 26% * 12 \u003d 23,400 rubles.

For 2017, the minimum wage is - 7,500 rubles.

For 2016, the minimum wage was 6,204 rubles.

For 2015, the minimum wage was 5,965 rubles.

For 2014, the minimum wage was - 5 554 rubles.

In 2013, the minimum wage was 5,205 rubles.

For 2012, the minimum wage was - 4,611 rubles.

The president signed a law that transfers insurance premiums to tax authorities. From January 1, 2017, you will have to pay contributions for individual entrepreneurs not to the FIU and the FSS, as before, but to the tax office at the place of registration.

The amount of contributions to funds in 2017 is 27,990 rubles, of which:

The amount of insurance premiums in the FFOMS in 2017 \u003d 4,590 rubles.

The amount of insurance contributions to the FIU in 2017 \u003d 23,400 rubles.

If the income of an individual entrepreneur exceeds 300,000 rubles. for 2017, the contribution to the FIU is increased by an additional 1% of the excess amount.

An example of calculating an additional contribution to the FIU with income of 1,000,000 for 2017:

(1,000,000 - 300,000) * 1% \u003d 7,000 rubles.

The sum of contributions to funds in 2016 is 23,153.33 rubles, of which:

The size of insurance premiums in the FFOMS in 2016 \u003d 3 796.85 rubles.

The amount of insurance contributions to the FIU in 2016 \u003d 19 356.48 rubles.

If the income of the individual entrepreneur exceeded 300,000 rubles. for 2016, the contribution to the FIU is increased by an additional 1% of the excess amount.

An example of calculating an additional contribution to the FIU with income of 500,000 for 2016:

This payment must be paid to the FIU no later than April 1, 2017. The total payment to the FIU for 2016 is limited to 158,648.69 rubles, which is calculated on the basis of an 8-fold minimum wage on the basis of Article 14 of the Federal Law No. 212-FZ.

The amount of contributions to funds in 2015 is 22,261.38 rubles, of which:

The size of insurance premiums in the FFOMS in 2015 \u003d 3,650.58 rubles.

The amount of insurance contributions to the FIU in 2015 \u003d 18 610.80 rubles.

If the income of the individual entrepreneur exceeded 300,000 rubles. for 2015, the contribution to the FIU is increased by an additional 1% of the excess amount.

An example of calculating an additional contribution to the FIU with income of 500,000 for 2015:

(500,000 - 300,000) * 1% \u003d 2,000 rubles.

This payment must be paid to the FIU no later than April 1, 2016. The total payment to the FIU for 2015 is limited to 148,886.40 rubles, which is calculated on the basis of an 8-fold minimum wage on the basis of Article 14 of the Federal Law No. 212-FZ.

The amount of insurance premiums of FE in 2014 is 20,727.53 rubles, of which:

The amount of insurance premiums in the FFOMS in 2014 \u003d 3 399.05 rubles.

The amount of insurance contributions to the FIU in 2014 \u003d 17,328.48 rubles.

If the income of the individual entrepreneur exceeded 300,000 rubles. for 2014, the contribution to the FIU is increased by an additional 1% of the excess amount. The total payment to the FIU for 2014 is limited to 138,627.84 rubles, which is calculated on the basis of an 8-fold minimum wage on the basis of Article 14 of the Federal Law No. 212-FZ.

The amount of insurance premiums of IE in 2013 is 35 664.66 rubles, of which:

The amount of insurance premiums in the FFOMS in 2013 \u003d 3 185,46 rubles.

The amount of insurance contributions to the FIU in 2013 \u003d 32,479.20 rubles.

The amount of insurance premiums in 2012 is 17 208.25 rubles, of which:

The amount of insurance premiums in the FFOMS in 2013 \u003d 2 821.93 rubles.

The amount of insurance contributions to the FIU in 2013 \u003d 14,386.32 rubles.

If you registered as an individual entrepreneur, for example, in mid-2015, then the calculation of contributions is made for an incomplete year. It is important to calculate this amount to the penny so that there are no arrears. To determine what amount of a fixed payment must be paid before the end of the current year, calculate the contributions for the days of the month in which registration took place, and then the contributions for the remaining months until the end of the year and sum them up.

Partial month contribution calculation formula:

Amount of installment \u003d minimum wage * RATE / number of days in a month * number of working days

Example of calculating the contribution to the FIU for 6 months and 12 days:

Incomplete month: 5 965 rub. * 26% / 31 * 12 \u003d 600.35 rubles.

Full months: 5 965 rub. * 26% * 6 months \u003d 9,305.4 rubles.

Total: RUB 600.35 + 9 305.4 rub. \u003d 9 905.75 rubles.

Attention!

Individual entrepreneurs must calculate their insurance premiums starting from the day following the day of state registration. The day of state registration itself is not required to be included in the calculation (part 2 of article 4 of the Federal Law No. 212-FZ).

If an individual entrepreneur is deregistered before the end of the year, then the number of calendar work days must be taken taking into account the day on which the termination of business activity was registered (Part 4.1 of Article 14 of the Federal Law No. 212-ФЗ).

To avoid errors in the calculations, use the free online calculator for calculating insurance premiums. A.

Responsibility for non-payment of old contributions to funds

Since 2010, the territorial bodies of the Pension Fund received the right to enforce the collection of arrears on insurance premiums, as well as fines and penalties. In particular, the right to send instructions to debtor banks to write off debts (arrears in installments, interest and fines) without payment from accounts of non-payers.

Penalties for late payment of contributions are calculated for each day of delay based on 1/300 of the Central Bank of Russia refinancing rate. Penalties are accrued for each day of delay on the day of payment (collection) inclusive.

Cases when entrepreneurs do not pay insurance premiums for personal insurance are given in Part 6 of Article 14 of the Federal Law No. 212-FZ.

Now there is no need to look for the receipt form, sample of filling and details for payment of insurance premiums in the PFR and FFOMS. In the formation of a receipt for the payment of insurance premiums in the PFR and FFOMS, the PFR service for the formation of payment documents will help you. This service also allows you to generate a receipt for payment of insurance premiums, interest and fines for previous periods. We print and pay the receipt without commission at any bank, we save the paid receipt. A commission for the payment of insurance premiums is not charged (Part 3 of Article 24 of the Federal Law No. 212-FZ).

In order to find out the details on the payment of insurance premiums in the PFR and FFOMS, use the PFR service for the formation of payment documents. Below is a step-by-step instruction on how to generate a receipt for paying insurance premiums to the PFR and FFOMS through the PFR's service for generating payment documents, where you can get details for paying insurance premiums to the PFR and FFOMS in your region.

2. We note that we are the insured and choose our constituent entity of the Russian Federation;

3. As a payment, we choose the payment of insurance premiums;

4. Since we are not an employer, we select as a payer IPs that do not make payments and other remuneration to individuals;

5. Type of payment - payments in 2017, where we select the fund to which we will pay (PFR or FFOMS);

7. Below we are asked to fill out the necessary fields for the formation of the receipt, where it is required to indicate OKTMO (), full name, address, registration number in the FIU and the amount of payment;

8. After that, we can immediately print the receipt, as well as save it on our computer as a PDF file by clicking on the appropriate button;

9. We print and pay the receipt without commission at any bank, an example of the generated receipt is presented below.

Attention!  If you are an IP on USN or UTII, we advise you to use the Elba online service, which will remind you of the reporting dates, help you correctly calculate taxes, prepare all the necessary reports and send them to the tax via the Internet. It will help to calculate and pay insurance premiums (including online) and report for you and your employees to the tax, pension fund and Social Insurance Fund. Our site offers favorable conditions for connecting, if less than three months have passed since the registration of your IP, you will receive the first year of service as a gift. Read more at the link ...

Using this calculator, you can quickly calculate the contributions to the FFOMS and PFR in accordance with the requirements of 2018. The service will help to formulate the correct payment system for contributions with current details.

Calculate FE contributions and make a payment

IP insurance premiums in 2018

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

* Article 2 of the Federal Law of November 27, 2017 N 335-ФЗ.

The procedure for paying contributions to the FIU in 2018

• until December 31, 2018, the FFOMS is paid a fixed payment in the amount of 5840 rubles. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. not calculated and not paid;
• until December 31, 2018, a fixed part of contributions is paid to the FIU. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. The amount of the fixed portion of contributions to the pension fund for 2018 is 26,545 rubles .;
• not later than July 1, 2019, the estimated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).

Example of calculating insurance premiums for FE 2018

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

The fixed portion of individual pension contributions for pension insurance for 2018 is set at 26,545 rubles. This amount must be paid to the entrepreneur by December 31, 2018.

The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles. This amount must be paid to the merchant by the FIU no later than July 1, 2019.

The amount of pension insurance contributions total: 26 545 rubles. + 21 000 rub. \u003d 44,400 rubles.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the FFOMS in the amount of 5840 rubles. until December 31, 2018.

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

The amount of fixed IP contributions for 2018

* For monthly payments, the remaining pennies are paid in the last month of the year.

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

• amount of contributions for fully worked months (amount of fixed contributions to the PFR and FFOMS for a year: 12 x Number of months);
• the amount of contributions for the incompletely worked month (The amount of fixed contributions to the PFR and FFOMS for the year: 12: number of calendar days in the month x number of days from the date of registration (inclusive) to the end of the month).

Those. if the entrepreneur is registered on 12.02.2018, the amount of insurance premiums for 2018:

• in the FIU will amount to 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 IP income 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, which is 1% of the excess amount *.

Legislation provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum contribution to the FIU is 212,360 rubles. (26,545 x 8)

Due date: 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.

BCC for the payment of a fee on income exceeding 300,000 rubles:

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

Income calculation

* For entrepreneurs applying STS 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

In the FIU and FFOMS in 2017

Since 2017, it was not the FIU employees, but the tax authorities, who checked the timeliness and completeness of paying fixed contributions. In this regard, all the rules on such contributions were transferred from the Federal Law on Insurance Contributions No. 212-ФЗ dated July 24, 2009 to a new chapter 34 of the Tax Code of the Russian Federation.

At the same time, little has changed for the bulk of contributors. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments, will remain the same. Settlements on fixed contributions to the tax are not required. Contributions to “injuries”, as well as contributions in case of temporary disability and in connection with motherhood, as before, are not paid by the individual entrepreneur.

What changes in insurance premiums have the FE affected for themselves since 2017?

1. From 01/01/2017, these fixed contributions are paid under the new KBK, as the administrator of these payments will change.
   Note:  What KFK are valid in 2017, see the KFK Handbook for 2017.
2. The rule * was abolished, according to which the employees of the pension fund, in case of failure to provide information on income to the IFTS, could charge the entrepreneur maximum contributions.

Recall earlier in those entrepreneurs who did not submit income data for 2015 to the tax inspectorate, instead of 22,261.38 rubles. for 2015, FIU employees could “ask” to pay the amount of fixed contributions in the amount of 148886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), the maximum IP contributions are not charged, since the rule on their calculation has been canceled from January 1, 2017.

The procedure for calculating contributions to the FIU in 2017

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

In FFOMS in 2017, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles. not calculated and not paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

To calculate insurance premiums for the whole of 2017, the minimum wage set for January 1 of the reporting year is 7500 rubles.

Example of calculating insurance premiums for FE 2017

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

The fixed portion of contributions for pension insurance of IP is 23,400.00 rubles.

The individual part of contributions to the pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% \u003d 21,000 rubles.

The amount of pension insurance contributions total: 23,400 rubles. + 21 000 rub. \u003d 44,400 rubles.

For compulsory medical insurance, regardless of the size of the 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 - 7500 rubles.

Calculation of contributions for an incomplete reporting period

Those. if the entrepreneur is registered 02.10.2017 the amount of insurance premiums for 2017:

• in the FIU will amount to 20823.21 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%).

Fixed Payment Deadline  - Until December 31 of the year for which contributions are paid, but it is better to pay the 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 exceeding 300 thousand rubles

If the income of the 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, which is 1% of the excess amount *.

Legislation provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017, the maximum contribution to the FIU is 187,200 rubles. (7500 x 8 x 26% x 12)

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

Income calculation

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summarized.

Due date:

Attention entrepreneurs!  Since 2017, to pay a contribution from income exceeding 300 thousand rubles. The following BCFs are used:

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

Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2016

Insurance contributions of individual entrepreneurs
   in the FIU and FFOMS in 2016

Since 2016, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.

The procedure for calculating contributions to the FIU in 2016:

• until December 31 of the reporting year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);

In FFOMS in 2016, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to 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 equal to 6204 rubles. (approved by Federal Law No. 376-ФЗ dated 12/14/2015). And since the calculation of insurance premiums for the whole of 2016 requires a minimum wage set on January 1 of the reporting year (paragraph 1, paragraph 1.1. Article 14 of the Federal Law of July 24, 2009 N 212-ФЗ). That increase in the minimum wage from July 1 to 7,500 rubles did not affect the annual amount of insurance premiums.

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 past period of 2016, the following BSCs 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 sum of:

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

Those. if the entrepreneur was registered on 12.02.2016, the amount of insurance contributions for the year in 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%).

Fixed Payment Deadline

Calculation of contributions for incomes exceeding 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 23153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of November 28, 2015 N 347-ФЗ.

Legislation provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the FIU is 154,851.84 rubles.  (6204 x 8 x 26% x 12)

Important! For entrepreneurs applying the simplified taxation system, 15% (income minus expenses), expenses are not taken into account when calculating income for insurance contributions. Entrepreneurs based 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 taxation regime, taxable income from activities is summarized.

Due date:  insurance contributions in the amount of 1% of the amount of income in excess of 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 for the payment of a fee 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 premiums in the FIU will be:

fixed part 19,356.48 rubles.
+

Total: 40,356.48 rubles.

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

Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2015

Insurance contributions of individual entrepreneurs
  in the FIU and FFOMS in 2015

Attention entrepreneurs!  Since 2015, the size of the fixed portion of insurance premiums in the PFR and FFOMS has changed.

The procedure for calculating contributions to the FIU in 2015:

• until December 31 of the current year, a fixed part of contributions is paid. It is mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received. Fixed contributions to the FIU are calculated according to 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 calculated part of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In FFOMS in 2015, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOMS are calculated according to 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 sum of:

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

Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance contributions for the year in the Pension Fund will amount to 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%).

Fixed Payment Deadline  - Until December 31 of the year for which contributions are paid, but the FIU on its website posts information about the need to pay payments until 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 exceeding 300 thousand rubles

If the income of the 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, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of 23.07.2013 No. 237-ФЗ.

Legislation provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2015 the maximum amount of contributions to the FIU is 148886.40 rubles.  (5965 x 8 x 26% x 12)

expenses are not taken into account.

Income calculation

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summarized.

Due date:  insurance contributions in the amount of 1% of the amount of income in excess of 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
+
  individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.

Total: 39,610.80 rub.

In FFOMS, regardless of the amount of income we pay a fixed payment of 3650.58 rubles.

Insurance contributions of individual entrepreneurs in the PFR and FFOMS in 2014

Until 2014, insurance contributions to the FIU of individual entrepreneurs were uniform for all and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions is changing, they will be divided into:

• a fixed part (mandatory for all entrepreneurs, regardless of the presence or absence of financial and economic activity, the tax regime and the amount of income received). Fixed contributions to the FIU are calculated according to 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 since 2014, the FIU itself will be involved in dividing the amount of contributions into the insurance and funded part. Now, when assessing contributions, the rates and amounts do not depend on the year of birth, and the transfer is made by a single payment document (Federal Law dated 04.12.2013 No. 351-ФЗ st.22.2.).

In FFOMS in 2014, only fixed payments are paid. Contributions to the FFOMS from incomes exceeding 300 thousand rubles are not calculated and are not paid. Fixed contributions to the FFOM are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

Fixed contributions for 2014

* Calculations are 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 sum of:

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

Those. if the entrepreneur was registered on 12.02.2014, the amount of insurance contributions for the year in the Pension Fund will be 15317, 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%).

Fixed Payment Deadline  - Until December 31 of the year for which contributions are paid.

Calculation of contributions for incomes exceeding 300 thousand rubles

If the income of an individual entrepreneur for the accounting period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance contributions, which is 1% of the excess amount. Ground of decision: Clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-ФЗ as amended by Federal Law of 23.07.2013 No. 237-ФЗ.

Legislation provides for a limitation of the amount of insurance premiums in the FIU. They cannot exceed the product of an eight-time minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2014 the maximum amount of contributions to the FIU is 138627, 84 rubles.  (5554 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (GI); nor for entrepreneurs applying the simplified tax system 15% (income minus expenses) when calculating income for insurance contributions expenses are not taken into account.

Income calculation

* Clause 8, Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of 23.07.2013 N 237-FZ

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summarized.

Due date:  insurance contributions in the amount of 1% of the amount of income in excess of 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 premiums in the FIU will be:

fixed part 17,328.48 rubles.
+
  individual part (2,400,000 - 300,000) x 1% \u003d 21,000 rubles.

Total $ 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 of individual entrepreneurs

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

For SP, a fixed payment in 2017 is obligatory for payment regardless of the fact of the presence of employees and conduct of activities in the reporting period. Changes in the current year affected the size of the amounts, the order of payment, and the name of the controlling body. We will consider in detail all regulatory innovations in order to know exactly how and where to pay a fixed payment for IP in 2017.

The main change since 2017 is the transition of administration of contributions to the Federal Tax Service. In practice, this means that reporting on contributions assessed from the earnings of hired personnel should be submitted to the Federal Tax Service regarding pension, medical and social insurance, with the exception of injuries. What else has changed in fixed payments to the FIU in 2017 for individual entrepreneurs?

• The procedure for calculating contributions of individual entrepreneurs with hired personnel has remained the same: 30% of the contributions to the general pension fund, social insurance fund and general medical insurance are calculated from the earnings of employees.
• The procedure for calculating contributions to the FIU of individual entrepreneurs without hired personnel - the tariffs also did not change: the amount of a fixed payment for an individual entrepreneur in 2017 is given below. A limit of entrepreneurial income of 300,000 rubles has been introduced, the excess of which leads to the accrual of an additional 1% of the deviation amount for accrued income tax.
• Payment terms - paychecks for transferring contributions from payroll of employees should be formed by the 15th, from fixed amounts - by the end of the year, from additional income - until April 1.
• Where to pay a fixed payment for an individual entrepreneur in 2017 - the Federal Tax Service is legally appointed as the controlling body, therefore, the territorial tax authorities do not become the recipient of the amounts. Injury, as before, is paid to the organs of social insurance.
• Reporting - all reports starting from the 1st quarter of 2017 are submitted to the Federal Tax Service. The FSS continues to accept reports on injuries, while the FIU continues to accept reports in the form of SZV-M and SZV-experience.
• Reporting periods - 1 quarter, 1 half-year, 9 months, a year.

Note! Paying a fixed payment of IP in 2017 does not relieve the businessman from the obligation to deduct contributions on the income of his employees. In this case, it is necessary to form 2 types of payment orders with the separation of amounts.

When an individual entrepreneur should make fixed contributions to the FIU:

1. If at the end of the period profit or loss is received, as well as if the company’s activities are temporarily suspended.
2. If the individual entrepreneur has hired personnel, the employment relationship with which is in the form of civil law / labor contracts, or if the entrepreneur works independently.
3. When working on any tax system.

When an individual entrepreneur is exempted from paying fixed payments to the FIU in 2017:

1. If the entrepreneur is on children's leave until the child is 3 years old.
2. If an entrepreneur cares for people with disabilities, including children, or elderly relatives.
3. If the entrepreneur is called up for service in the Russian Armed Forces (army).

The amount of fixed payments of FE in 2017

Mandatory charges consist of 2 parts. These are contributions to the FIU and CHI. The entrepreneur does not make social deductions, but can pay voluntarily if desired. Pension contributions, in turn, are also divided into 2 types - paid from income up to 300,000 rubles, and calculated from the excess of the limit at the rate of 1%.

The amount of a fixed payment of FE in 2017:

• Payment in FIU \u003d Actual minimum wage x 26% x 12.
• Payment in compulsory medical insurance \u003d Actual minimum wage x 5.1% x 12.

The minimum wage is approved at the federal level and since 01.01.17 is 7500 rubles. unlike the size of 6204 rubles that was in force in 2016 A significant increase in the minimum wage led to an increase in mandatory payments for entrepreneurs. Comparative contributions are shown in the table below.

The table of fixed insurance premiums for individual entrepreneurs in 2016, 2017:

Important! How to calculate insurance amounts if an individual entrepreneur is registered not from the beginning of the year, but in the middle? In this situation, it is allowed to recalculate contributions based on the actual time of the entrepreneur. The same rules apply to firms closed during the reporting year.

The order of payment of fixed payments of IP in 2017

Due to the fact that the control body has changed, there have been changes in the procedure for paying contributions. When forming payment orders, it is necessary to draw up a separate document regarding contributions from employees' salaries, fixed amounts and additional revenue. Transfer is performed to the Federal Tax Service, for injuries - to the FSS.

How to generate IP payment orders for fixed payments in 2017?

First of all, you need to pay attention to filling in the required details. A list of relevant data can be obtained from your tax inspector. Fixed amounts for the year are allowed to be paid by general payment once a year or transferred in equal installments on a quarterly basis.

Valid BCC for payment of fixed insurance premiums FE - 2017:

Attention! Fixed IP payments for 2016 in 2017 must be paid at the new details if the amounts remained outstanding at the end of the year. Penalties and penalties are transferred for special CSC, different from those used in the calculation of insurance premiums.

If you find an error, please select a piece of text and press Ctrl + Enter.

What is meant by the term “income” from which tax must be paid? This is the most important question of an entrepreneur who has received an income of over 300,000 rubles. Issue price - the amount of contributions that he will take out of his pocket and pay to the budget. There is no clear answer in the Tax Code, explanations of controlling bodies and courts only confuse. Consider the "tricky" moments.

Individual entrepreneurs are payers of insurance premiums. They can act as payers for two reasons:

• as employers, if they have employees, IP employers pay insurance premiums in the same manner as organizations. In the article we will not consider this issue;
• for themselves, as self-employed - in this case, the procedure for calculating and paying insurance premiums raises many questions because of inaccurate wording of the law.

We will analyze the controversial issues and the calculation of insurance premiums for entrepreneurs who work on different taxation systems, and also combine the simplified tax system and the patent tax system (POS).

Let's start with the general questions of calculating and paying insurance premiums.

Calculation and payment of insurance premiums. Memo for IP

1. Individual entrepreneurs pay insurance premiums to the PFR and MHIF. Entrepreneurs do not calculate and do not pay insurance premiums for compulsory social insurance in case of temporary incapacity for work and in connection with motherhood (Clause 6, Article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (subparagraph 2, paragraph 1 of article 419, paragraph 6 of article 430 of the Tax Code of the Russian Federation, part 3 of article 2 of Federal Law dated December 29, 2006 No. 255-ФЗ).
2. Individual entrepreneurs pay insurance premiums in the form of fixed payments, which in turn consist of two parts:

• the constant part - they are obliged to pay all PIs (with some exceptions);
• additional (variable) part, which is paid from income in excess of 300,000 rubles.

1. An individual entrepreneur has the right to apply for exemption from paying insurance premiums for himself if he has submitted to the tax authority at the place of registration applications for exemption from insurance premiums and supporting documents (Clause 7, Article 430 of the Tax Code of the Russian Federation, Federal Law dated December 28, 2013 No. 400-ФЗ ) The exemption applies to:

• military service;
• care provided by an able-bodied person to a group I disabled person, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel who are under military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of the spouses of workers working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

1. The obligation to pay insurance premiums for an individual entrepreneur arises from the moment of acquiring an individual entrepreneur status, from the moment of state registration (Clause 1, Article 23 of the Civil Code of the Russian Federation), until the moment of termination of activity and its exclusion from the Unified State Register of Enterprises. An important point: if the entrepreneur is not expelled from the Unified State Register of Enterprises, then it is considered that he has not lost his IP status, which means that he must continue to pay insurance premiums regardless of whether he received income or loss, conducted his business or not, etc. (Letter of the Ministry of Finance of Russia dated 09/21/2017 No. 03-15-05 / 61112).
2. If an individual entrepreneur ceases its activity and is deregistered by the tax authority, it is obliged to pay contributions within 15 days from the date of deregistration. The amount of contributions that he must pay must be adjusted in proportion to the hours worked in the calendar year in which the IP was terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month on the date of state registration of the termination by an individual of an activity as an individual entrepreneur”.
3. SP is not entitled to apply reduced tariffs, because this preference is provided only for employers, which means only in respect of contributions for employees, and not individual contributions for themselves.

Fixed payments of IP for yourself in 2018, 2019, 2020. Changes

Since 2018, the amount of a fixed payment is no longer tied to the minimum wage. From income not exceeding 300,000 rubles, entrepreneurs pay insurance premiums in the following amounts (Article 430 of the Tax Code):

An example of calculating a fixed part of insurance premiums for an incomplete year

IE Ivanov was registered on March 21, 2018. For the full 9 months (from April to December) of 2018, the entrepreneur must pay insurance premiums:

• in the FIU - 19 908.75 rubles. (26 545 rub. / 12 x 9 months);
• in FOMS - 4380 rubles. (5840 rub. / 12 x 9 months.).

For March, the amount of insurance premiums is calculated in proportion to the number of days during which the entrepreneur was an entrepreneur. In total, in March 31 days, the individual registered on March 21, which means he must pay for 11 days (31-20):

• in the FIU - 784.93 rubles. (26 545 rub. / 12 x 11/31);
• At the MHIF - 172.69 rubles. (5840 rub. / 12 x 11/31).

Total amount of contributions for 2018 will be:

• in the FIU - 20,693.68 rubles. (19 908.75 rubles + 784.93 rubles);
• at the MHIF - 4552.69 rubles. (4380 rub. + 172.69 rub.).

Fixed payment SP: terms of payment

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of this year (subparagraph 2, paragraph 1 of article 419, paragraph 2 of article 432 of the Tax Code). If the last day of the term for payment of contributions falls on a weekend and (or) a non-working holiday, the end of the term is postponed to the next working day following it (paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation).

The entrepreneur decides for himself in what order he will pay insurance premiums in the form of fixed payments during the year. It is not necessary to draw up a “payment schedule” and strictly follow it. The main thing is that payments for 2018 should be paid before the end of the year. Otherwise, fines and penalties under art. 122 of the Tax Code of the Russian Federation.

Tax liability may be mitigated or aggravated. An individual entrepreneur has the right to count on easing tax liability (Clause 1, Article 112 of the Tax Code of the Russian Federation). A reduction in tax liability is possible in the presence of circumstances mitigating liability:

• commission of an offense due to a combination of difficult personal or family circumstances;
• commission of an offense under the influence of a threat or coercion or due to material, official or other dependence;
• the difficult financial situation of an individual held liable for a tax offense;
• other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.

In the presence of at least one circumstance, the fine will be reduced by at least 2 times (paragraph 3 of Article 114 of the Tax Code). An aggravating circumstance is the commission of a tax offense by a person previously held liable for a similar offense (Clause 2, Article 112 of the Tax Code of the Russian Federation).

Additional (variable) part of insurance premiums: procedure for calculating and paying individual entrepreneurs for 2018

Additional contributions are paid only by those entrepreneurs who have received income over 300,000 rubles this year. From the excess amount, a contribution is paid only to the FIU at a rate of 1% of the amount of income. Formula for calculating additional contributions:

The amount of additional contributions to the FIU for 2018. \u003d Amount of income for 2018 - 300,000 rubles. x 1%

The additional insurance contribution to the FIU has a limit on the maximum amount. The size of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed size (permanent part) of insurance contributions for compulsory pension insurance (clause 1, clause 1 of article 430 of the Tax Code of the Russian Federation).

Given the constant part of insurance premiums, an individual entrepreneur can pay for a tax period:

What is IP income, and how to determine the amount of income?

This is the main question that must be answered before calculating the tax. Tax legislation does not always provide a direct answer to this question. Therefore, we turn to the decisions of higher courts and explanations of regulatory authorities.

The definition of income depends on the applicable tax system.

Situation 1: IP applies OSNO

Income for the purpose of calculating additional insurance premiums is taken minus expenses.

The long disputes of the regulatory bodies and the decisions of the courts of different levels did not lead to uniformity in resolving this issue. The point was set only by the Constitutional Court of the Russian Federation in a resolution dated November 30, 2016 No. 27-P. There is no other opinion now and cannot be, if only the norm of the Tax Code of the Russian Federation changes radically.

Thus, the individual entrepreneur applying the general taxation system, i.e. paying personal income tax, in order to calculate additional insurance contributions to the Pension Fund, is entitled to reduce it by the amount of professional tax deductions in determining the amount of income in accordance with Art. 221 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated 10.02.2017 No. BS-4-11 / 2494 @ (together with the letter of the Ministry of Finance of Russia dated 06.02.2017 No. 03-15-07 / 6070)). The formula for calculating:

Additional insurance contributions to the PFR (on the basic income basis) \u003d (Income - professional deductions) x 1%

Situation 2: IP applies STS

• object “income minus expenses”

The question is this: are entrepreneurs entitled to the simplified tax system when determining the income from which additional insurance contributions will be calculated, to reduce the gross amount of income for expenses? Of course, cost accounting will allow the IP to reduce the base for calculating insurance premiums in the FIU, this will automatically lead to a decrease in payments to the FIU. This is beneficial to entrepreneurs, but not beneficial to the budget.

The positions of regulatory authorities and judges diverge.

The Ministry of Finance and the Federal Tax Service of the Russian Federation believe that when determining the amount of income for calculating insurance premiums in the FIU, expenses are not taken into account. They expressed this position in numerous letters, in particular: letters from the Ministry of Finance of Russia dated March 15, 2018 No. 03-15-05 / 15892, dated February 12, 2018 No. 03-15-07 / 8369, and the Federal Tax Service dated February 21, 2018 No. GD-4- 11/3541 @.

Defend the opposite position of the wave is really in court, because The Supreme Court, in its determination of November 22, 2017 No. 303-KG17-8359, said that an individual entrepreneur with the object “income minus expenses” has the right to take into account the costs when calculating income for calculating additional insurance contributions to the FIU. In addition, the Federal Tax Service of the Russian Federation brought this definition of the RF Armed Forces to all the Federal Tax Service of the Russian Federation by letter No. SA-4-7 / 756 dated January 18, 2018. Thus, the Federal Tax Service adopted the position of the Armed Forces of the Russian Federation and the Constitutional Court of the Russian Federation (Decree No. 27-P of November 30, 2016): additional contributions should be considered from income minus expenses.

However, the Federal Tax Service of Russia agrees with the Ministry of Finance (letters of the Ministry of Finance of Russia dated 02/12/2018 No. 03-15-07 / 8369, dated May 21, 2018 No. 03-15-06 / 34428) that expenses should not be taken into account. The tax authorities brought this position of financiers to the IFTS by issuing a letter dated 02.21.2018 No. GD-4-11 / 3541 @.

The final point of view of the Federal Tax Service of Russia

As a result of numerous torments of the tax authorities, a letter was issued by the Federal Tax Service of Russia dated 03.07.2018 No. BS-4-7 / 12733 @ "On the direction of the decision of the Armed Forces of the Russian Federation on 08.06.2018 in case No. AKPI18-273." The letter says: the costs of art. 346.16 of the Tax Code of the Russian Federation are not taken into account when forming the basis for calculating insurance premiums for individuals with income above 300,000 rubles.

Conclusion: in case of STS, the amount of income is the sum of actually received IP income from entrepreneurial activity. The costs provided for by Art. 346.16 of the Tax Code, are not taken into account.

• object "income"

When calculating the basis for calculating additional insurance premiums in the FIU, expenses cannot be taken into account due to the fact that the taxpayer keeps records of only income and is not entitled to deduct expenses from income.

An example of calculating IP contributions to STS from incomes exceeding 300,000 rubles.

The income of the entrepreneur Ivanov for 2018 in KUDiR amounted to 5,000,000 rubles. IP will pay:

• Until December 31, IP - 32,385 rubles. (in the PFR - 26 545 rubles. and FOMS - 5840 rubles.).
• Not later than July 1, 2019 - 47,000 rubles. ((5,000,000 rubles - 300,000 rubles) x 1%) - additional contributions to the FIU, as income exceeded 300,000 rubles.

Case 3: IP combines USN and PSN

To calculate additional insurance premiums when combining two taxation regimes, an individual entrepreneur should summarize the income received in both taxation systems. Revenues are determined (Clause 9, Article 430 of the Tax Code):

• when applying conventional -   in accordance with Art. 346.15 of the Tax Code of the Russian Federation;
• when using PSNO -   according to Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.

When applying the patent system of taxation (PIT), the taxable object is recognized as the potential annual income of the individual entrepreneur for a specific type of activity (Article 346.47 of the Tax Code of the Russian Federation). Therefore, the income obtained by applying the simplified tax system (for the relevant activities) is summed up with the potential (and not actual) annual income obtained by applying the SPE.

KBK for paying insurance premiums for itself in 2018

1. BCC for insurance contributions to the OPS that are credited to the FIU:

• contributions - 182 1 02 02140 06 1110 160;
• penalties - 182 1 02 02140 06 2110 160;
• fines - 182 1 02 02140 06 3010 160.

1. CSC on insurance premiums for compulsory medical insurance, which are credited to the MHIF

• contributions - 182 1 02 02103 08 1013 160;
• penalties - 182 1 02 02103 08 2013 160;
• fines - 182 1 02 02103 08 3013 160.

Conclusions:

1. An individual entrepreneur applying any taxation system must pay the minimum amount of insurance premiums for 2018 to the PFR and MHIF in the amount of 32,385 rubles by December 31, 2018.
2. If the income for 2018 exceeded 300,000 rubles, no later than July 1, 2019, it will be necessary to pay a variable part of insurance contributions to the FIU. When calculating contributions, the applicable taxation regime plays an important role in calculating the base for calculating 1% of the amount of income. A dispute with the tax authorities is advisable if the price of the issue is high.
3. When combining tax regimes, in particular the simplified tax system and the tax system, the attention to the tax system is not on the income actually received, but on the potential.

Contributions are not taxes, and they must be paid, regardless of whether there is real activity and whether there is income from it. Additional work under an employment contract, retirement age, disability and other reasons that entrepreneurs may consider valid are not affected by this obligation.

There are only a few situations called grace periods when individual contributions are not charged for themselves. We will talk more about them below. In the meantime, about what fixed payments are required in 2017.

What are fixed payments?

Fixed Payments IP 2017  - This is another name for premiums. They are called fixed, because these amounts are the same for all entrepreneurs who receive income up to 300,000 rubles a year. The amount of a fixed payment to the Pension Fund and MHIF was calculated on the basis of the minimum wage. Accordingly, each year it was a different amount - the minimum wage is growing, and the amount of contributions is increasing.

As you know, in the STS Income and UTII modes it is possible paid in the reporting period. The Ministry of Finance several times changed the point of view on whether it is possible to take into account not only the fixed payment of individual entrepreneurs calculated on the basis of the minimum wage, but also this additional 1% to reduce the tax.

So, in a letter dated October 6, 2015 No. 03-11-09 / 57011, the Ministry of Finance stated that it is impossible to include an additional contribution paid from incomes exceeding 300,000 rubles in fixed contributions of individual entrepreneurs. But two months later, this opinion was changed (letter dated December 7, 2015 No. 03-11-09 / 71357).

The fixed payments of IP in 2017 include:

• Compulsory insurance contributions calculated for incomes not exceeding 300,000 rubles per year (former name - fixed payment to the Pension Fund in 2017 for individual entrepreneurs);
• An additional contribution to pension insurance, amounting to 1% of income over 300,000 rubles per year.

How much to pay

In 2017, a fixed payment for oneself is calculated on the basis of the minimum wage effective on January 1, i.e. 7500 rubles. The increase in the minimum wage from July 1 to 7,800 rubles did not affect the calculation of contributions.

IP contributions in 2017 for their insurance amounted to:

• To retirement according to the formula (minimum wage * 12 * 26%) \u003d 23 400 rubles;
• For medical insurance according to the formula (minimum wage * 12 * 5.1%) \u003d 4 590 rubles.

Total, if the entrepreneur works in full 2017, then the mandatory amount payable will be 27 990 rubles. If the year is incomplete, then the amounts are recalculated accordingly taking into account the full months and calendar days of the incomplete month (letter of the Federal Tax Service of February 7, 2017 No. BS-3-11 / 755 @).

  As of January 1, 2017, an individual was already registered as an individual entrepreneur. He withdrew from tax accounting on July 5, 2017, having worked for a full six months plus five days. The income received this year did not exceed 300,000 rubles.

In this case, the amount of contributions for an incomplete year will amount to 12 014.52 rubles for pension insurance and 2 356.69 rubles for medical insurance, totaling 14 371.21 rubles.

  The entrepreneur was registered on July 3, 2017. How many contributions will he have to pay if the entrepreneur plans to work before the end of the year, and the estimated income is 380,000 rubles? It turns out that the work period in 2017 will be five full months and 29 calendar days.

Based on the income received, the entrepreneur will have to pay:

• 11 574, 19 rubles for pension insurance;
• 2 270, 32 rubles for medical insurance;
• 800 rubles an additional contribution of 1% from income over 300,000 rubles.

Total, 14 644, 51 rubles.

How to calculate income for an additional contribution

Since 2017, for entrepreneurs, the procedure for calculating income has changed for the calculation of 1% of contributions from over 300,000 rubles. Previously, all received income was taken for this without taking into account the expenses incurred (the so-called business deductions).

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The changes had to be made after the Constitutional Court recognized this order as illegitimate at the end of last year. Unfortunately, there are no positive changes for FE on STS Income minus expenses, however, this year the Supreme Court sided with an entrepreneur who refused to pay contributions from all incomes excluding expenses (Decision No. 304-KG16-16937 of April 18, 2017) . But the Ministry of Finance so far stands its ground - an additional contribution must be considered from all revenues.

We give in the table the base for calculating an additional 1% contribution of over 300,000 rubles for different modes.

Who do not have to pay contributions

Grace periods during which FE contributions for themselves are not charged:

• Leave to care for a child up to one and a half years old, elderly over 80 years old, disabled person;
• Conscription;
• Living outside the Russian Federation with a spouse-serviceman or diplomatic worker.

The grace period itself does not automatically suspend the calculation of contributions, because the absence of activity during this period must be documented. The Federal Tax Service refers to one of these documents as a zero income declaration, but it is better to specify in advance in its inspection how to confirm the absence of activity in one of these periods.

Another option is if you are guaranteed to know that you will not be engaged in business for a year or two, then it is easier to deregister as an individual entrepreneur and, if necessary, to register again.

Fixed Payment Terms

Regarding the payment of contributions by entrepreneurs, monthly or quarterly mandatory payments have not been established for themselves. The main thing is to deposit all the necessary amount (27 990 rubles) until December 31 of the current year. This can be done with one or several payments. As for the additional 1% contribution, it can be made both during the year and until April 1, 2018.

We recommend that entrepreneurs at UTII and STS Income pay a portion of the fixed contributions in the reporting quarter before the advance payment or simplified payment is calculated. In this case, you can immediately reduce the calculated tax or advance payment by the amount of contributions paid in this quarter. If this is not done, then you will have to return or set off the overpayment of the tax through reconciliation with the tax office.

If the entrepreneur ceased operations without fully paying the arrears of contributions, he will only be given 15 calendar days after deregistration. It does not remove debts on taxes and contributions, they will still be collected from an individual, but already with interest and penalties. So, it is better to pay contributions to the FIU in 2017 for entrepreneurs in a timely manner.

Where to pay dues

Until the end of last year, pension insurance and health insurance funds were involved in the collection of insurance premiums. However, the collection of payments was not high enough, so IP pension contributions in 2017 were transferred to the control of the Federal Tax Service.

Due to the new order of administration, the concept of “contributions to the FIU in 2017 for entrepreneurs” is not entirely true. The FIU continues to keep records of payments received for the retirement benefits of entrepreneurs, but the contributions themselves are already paid to the details of the accounts of the tax inspectorates, where the IP is registered. In this regard, the BCC of payment orders and receipts for the payment of contributions for themselves have changed.

New KBC IP fixed payment 2017:

• 182 1 02 02140 06 1110 160 - for compulsory pension insurance (former name - a fixed payment to the Pension Fund in 2017 for individual entrepreneurs);
• 182 1 02 02 103 08 1013 160 - for compulsory health insurance.

Samples of new payment documents are placed on information stands in tax inspectorates, in addition, you can prepare a payment on the website of the Federal Tax Service. This service is already known to many entrepreneurs, because with its help it is easy to fill out an order or receipt for paying tax, and now it can be done for contributions.

All regulations on insurance premiums have moved from Law No. 212-ФЗ to Chapter 34 of the Tax Code of the Russian Federation, while the previous procedure for calculating and paying them has been preserved. It can be said that although contributions to the FIU in 2017 for IPs are no longer transferred, but are done to the details of the IFTS, nothing has changed dramatically.

What happens if an entrepreneur, out of habit or out of ignorance of the new administration procedure, pays contributions to the previous details of the PFR and MHIF? In a letter dated January 17, 2017 No. ZN-4-1 / 540 @, the Federal Tax Service indicated that it would establish automatic redirection of payment documents drawn up by the KBK and the details of the funds. However, if you mistakenly paid contributions to the PFR or MHIF instead of the tax office, it is worth clarifying this issue at the place of payment, otherwise an arrears may form.

So, what you need to know about fixed payments of IP for yourself in 2017:

1. Since 2017, control over the calculation and payment of fixed IP payments has been transferred to the Federal Tax Service.
2. Payments to the FIU in 2017 are no longer transferred to SPs, but payments for pension and medical insurance still need to be paid, now to the details of their tax office.
3. The fixed payments of the 2017 entrepreneur for themselves amount to 27,990 rubles for a full year of work. If the year is not fully worked out, contributions are reduced accordingly.
4. If the income of the individual entrepreneur for the year exceeded 300,000 rubles, then you need to additionally pay 1% of the amount in excess of this limit on your pension insurance.

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