Calculation of fp. How an employer can calculate insurance premiums in pfr. How to calculate insurance premiums for an incomplete year
What is the amount of insurance premiums for individual entrepreneurs in 2017? Has the amount payable "for yourself" increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? What are the exact contributions to be paid? Are there any new KBKs? You will find answers to these and other questions about insurance premiums of individual entrepreneurs and their sizes in this article.
Regulatory regulation since 2017
What contributions to pay by individual entrepreneurs for employees and "for themselves" in 2017
In 2017, individual entrepreneurs are obliged to pay insurance premiums on payments and remunerations accrued in favor of individuals within the framework of labor relations and civil law contracts for the performance of work, the provision of services (clause 1 of article 419 of the Tax Code of the Russian Federation).
However, at the same time, in 2017, individual entrepreneurs must transfer insurance premiums "for themselves":
- for pension insurance;
- for medical insurance.
It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums "for themselves" in any case. That is, regardless of whether they are actually conducting business or simply registered with the status of individual entrepreneurs and are not engaged in business. This follows article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all individual entrepreneurs. In particular, this principle of payment of insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).
There are also insurance premiums for temporary disability and maternity insurance. As a general rule, they are not paid by individual entrepreneurs in 2017 (clause 6 of article 430 of the Tax Code of the Russian Federation). However, these contributions can still be paid on a voluntary basis. This is provided for by Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur could receive an appropriate allowance at the expense of the FSS.
Entrepreneurs do not pay insurance premiums "for injuries" in 2017. The payment of these contributions to individual entrepreneurs is not provided even on a voluntary basis.
What values \u200b\u200bto consider
- Minimum wage at the beginning of the calendar year. At the beginning of 2017, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6204 rubles). Cm. " ";
- rates of insurance premiums to the respective fund. For 2017, the tariffs are as follows: in the Pension Fund - 26%, in the FFOMS - 5.1%, the FSS - 2.9%;
- the period for calculating insurance premiums "for yourself" (it can be a whole year, or maybe less).
Pension insurance contributions of individual entrepreneurs in 2017
The amount of fixed pension insurance contributions that an individual entrepreneur must pay "for himself" for the entire 2017 can be determined using the following formula (subparagraph 1 of clause 1 of article 430 of the Tax Code of the Russian Federation):
Now we will calculate the amount of pension insurance contributions that the individual entrepreneur will need to transfer "for himself" in 2017, and also see how much the size of fixed insurance contributions has increased compared to 2016.
The annual income of an individual entrepreneur for 2017 is less than 300,000 rubles
If the annual income of an individual entrepreneur for 2017 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.
| 2016 year | 2017 year |
| RUB 19 356.48 (RUB 6 204 × 26% × 12 months) | RUB 23,400 (RUB 7,500 × 26% × 12 months). |
The annual income of an individual entrepreneur for 2017 is more than 300,000 rubles
If the annual income of the individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount in the Pension Fund of the Russian Federation, it is required to transfer 1% of the income in excess of the specified amount.
Thus, the maximum amount of pension contributions by individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles - 154,851.84 rubles).
Medical insurance premiums for individual entrepreneurs in 2017
The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of the individual entrepreneur (subparagraph 2 of clause 1 of article 430 of the Tax Code of the Russian Federation). For the calculation of medical contributions in 2017, the following formula is used: 
| 2016 year | 2017 year |
| RUB 3 796.85 (RUB 6 204 × 5.1% × 12 months) | RUB 4,590 (RUB 7,500 × 5.1% × 12 months) |
SP contributions for incapacity for work and in connection with maternity in 2017
As we said, this type of contribution is optional. In 2017, their individual entrepreneurs have the right to transfer voluntarily. To calculate the amount of voluntary contribution for this type of insurance for 2017, you should apply the formula, which is established by part 3 of article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. 
| 2016 year | 2017 year |
| RUB 2,158.99 (RUB 6,204 × 2.9% × 12 months) | RUB 2 610 (RUB 7,500 × 2.9% × 12 months) |
If the IP status is acquired or lost in 2017
In 2017, an individual entrepreneur must pay fixed insurance premiums "for himself" only for the time he was in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was listed in the USRIP in the status of a businessman. However, nevertheless, there are some peculiarities of calculating insurance premiums. Here are examples based on clauses 3-5 of article 430 of the Tax Code of the Russian Federation.
Example conditions and days accounting rules
The person received the status of individual entrepreneur on February 16, 2017. However, on November 14, 2017, he was already deregistered in the sole proprietor and he was excluded from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate the mandatory fixed contributions "for yourself" for 2017? Let us explain.
So, the IP status was acquired and lost during 2017. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:
- the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2017, the fixed contributions of individual entrepreneurs must be calculated from February 17, 2017;
- the number of calendar days in the month when the individual entrepreneur lost his status, count up to the day of registration of the termination of activities. Do not include the date of exclusion from the USRIP in the calculation of insurance premiums in 2017 (clause 5 of article 430 of the Tax Code of the Russian Federation). That is, in our example, insurance premiums for November 2017 will be calculated from November 1 to November 13.
Calculation formulas
The size of pension and medical insurance premiums for incomplete months of IP activity in 2017 can be determined using the following formula:
To calculate pension and medical contributions for each full month of activity in the status of IE in 2017, use a different formula: 
Example of calculating contributions for 2017
So, to begin with, we will calculate insurance premiums for incomplete months of doing business in 2017. In our example, these are February and November. During these days we need to count the days of the activity.
| Month | Amount of contributions |
| February | In February 2017, entrepreneurial activity was conducted from the 17th to the 28th (12 calendar days). There are 28 days in February. Therefore, the amount of contributions for February 2017 will be: pension contributions \u003d 835.71 rubles. (7,500 rubles × 26% / 28 days × 12 days); medical contributions \u003d 163, 93 rubles. (7500 RUB × 5.1% / 28 days × 12 days) |
| November | In November 2017, entrepreneurial activity was conducted from 1 to 13 November 2017 (13 calendar days). There are 30 calendar days in November. Therefore, the amount of contributions for November 2017 will be: pension contributions \u003d 845 rubles. (7500 rubles × 26% / 30 days × 13 days); medical fees \u003d 165, 75 rubles. (7,500 rubles × 5.1% / 30 days × 13 days) |
| March - October | For the period from March to October 2017 inclusive (for eight full months), the amount of contributions will be: pension contributions \u003d 15 600 rubles. (RUB 7,500 × 26% × 8 months); medical contributions 3060 rubles. (RUB 7,500 × 5.1% × 8 months); |
Total amount: summing up
Total fixed insurance premiums of the individual entrepreneur "for himself" in 2017, which started and ceased operations, will be:
- pension contributions - 17,280.71 rubles. (835.71 rubles + 845 rubles + 15 600 rubles).
- medical contributions - 3389, 68 rubles. (163, 93 rubles + 165, 75 rubles + 3060 rubles).
Since the individual entrepreneur during the period of his activity in 2017 received income in the total amount of 1,100,000 rubles, it is required to transfer an additional pension contribution from the amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles - 300,000 rubles). The amount of pension contributions from income over 300,000 rubles. equals RUB 8,000 (RUB 800,000 × 1%).
In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum amount of pension contributions established for 2017. The maximum amount of pension contributions in 2017 is 187,200 rubles (we wrote about it above).
Suspension of activities in 2017
It happens that an individual entrepreneur does not lose its status, but simply suspends its activities for some reason. The Tax Code of the Russian Federation, as amended, in effect since 2017, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums "for themselves" during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions". These periods include:
- the time of conscription military service;
- the period of care of one of the parents for each child until they reach the age of one and a half years, but not more than six years in total;
- the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80;
- the period of residence of the spouses of military personnel doing military service under the contract, together with the spouses in the 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 with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
Not paying contributions in 2017 for these periods is possible only if entrepreneurial activity was not carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017 an individual entrepreneur wishes not to pay insurance premiums, for example, for the period of caring for a child, then during this period he should not have transactions on the current account. At least, such a conclusion suggests itself (although the condition on the absence of transactions on accounts in the Tax Code of the Russian Federation is not directly stipulated).
The procedure for exemption in 2017 for individual entrepreneurs from paying fixed insurance premiums for the periods listed above (for example, for periods of childcare) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarifications on this issue.
Terms of payment of insurance premiums in 2017
You must pay mandatory pension and medical contributions "for yourself" no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to translate (if the activity was carried out all year) - clause 2 of Art. 432 of the Tax Code of the Russian Federation:
- pension contributions - 23,400 rubles (7,500 rubles × 26% × 12 months);
- medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).
Please choose your tariff.
Please enter your gender.
According to the law, pension savings are not formed for citizens born in 1966 and older.
Enter a different value for your seniority.
Please indicate your year of birth.
Enter a salary higher than the minimum wage in the Russian Federation in 2020 - 12,130 rubles.
In accordance with the data entered by you, your experience is, the number of pension coefficients -. From 2025, the minimum total length of service for receiving an old-age pension is 15 years. The minimum number of earned coefficients for the appointment of a pension is 30. If in the answers to the questions you indicated less than 15 years of experience or the number of coefficients collected does not reach 30, then you will be assigned a social old-age pension: women at 65, men at 70. The old-age social pension today amounts to 5283.84 rubles a 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 entered by you, your experience is, the number of pension coefficients -. You do not have enough pension ratios or seniority to qualify for an old-age insurance pension. From 2025, the minimum total length of service for receiving an old-age pension is 15 years. The minimum number of earned coefficients for the appointment of a pension is 30. If in the answers to the questions you indicated less than 15 years of experience or the number of coefficients collected does not reach 30, then you will be assigned a social old-age pension: women at 60, men at 65. The old-age social pension is now 5034.25 rubles a 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 eventually earn at least 30 pension coefficients.
Please check 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 length of service 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 eventually earn at least 30 pension coefficients.
Sorry, the calculator is not intended to calculate the size of pensions for current retirees, citizens who are less than 3-5 years old before retirement.
Carrying out its economic activity as an individual entrepreneur, a business entity must carry out a number of duties, including the calculation and payment of fixed payments. They are mandatory for individual entrepreneurs without hired employees and with them. Fixed insurance premiums to the PFR in 2019 for individual entrepreneurs for themselves represent deductions for compulsory types of insurance that the entrepreneur makes for himself.
The legislation establishes that a fixed payment to the pension fund in 2019 for individual entrepreneurs must be made by all entrepreneurs registered with the IFTS. At the same time, they must make fixed payments to individual entrepreneurs while they are included in the USRIP.
It should be borne in mind that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make contributions to employees.
Fixed payments to the FIU and to the compulsory medical insurance must be paid:
- Both when the entrepreneur makes a profit, and in the absence of it (or in the absence of activity);
- When using any taxation regime;
- Regardless of whether there are labor contracts concluded with employees, or civil contracts;
- The entrepreneur is conducting economic activities or has stopped;
- Fixed payments to individual entrepreneurs in 2019 need to be made even if the entrepreneur himself works for and is an employee to whom his employer transfers deductions for compulsory insurance.
However, in some cases, the norms of the law allow to suspend the payment of such contributions, such cases include (according to Article 430, paragraphs 6, 7):
- A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
- The entrepreneur was drafted into the ranks of the Russian army and served there - as confirmation, a certificate from the military registration and enlistment office, or a photocopy of a military ID, can be provided.
- The entrepreneur, provides supervision and care for the elderly, persons with disabilities of group 1, children with disabilities - a certificate and medical certificate (VTEK) is provided in confirmation.
Attention! The use of these benefits implies that the entrepreneur does not carry out activities, there are no account movements, etc. If you have any questions about fixed payments, you can ask.
The fixed contributions of individual entrepreneurs in 2019 for themselves include two components:
- The first one is insurance premiums calculated at the current rates established by the Government of the Russian Federation.
- The second - in the amount of 1% of the amount of excess income of individual entrepreneurs in excess of 300,000 rubles.
Important changes in fixed payments for individual entrepreneurs in 2019
What has changed since 2018-2019
Starting from 2018, one more major changes will be introduced, both in their size, calculation procedure, and payment terms. We will make all changes to the article in the course of their implementation and we will carry out all the explanations.
Changes in 2018:
- The size of payments no longer depends on the size of the minimum wage.
- For 2018, the payment to the Pension Fund of Russia was set at 26,545 rubles, and to the compulsory medical insurance - 5840. In this case, the amount will be indexed annually. As a result, we receive an amount more than in 2017, but less than calculating them based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay to the Pension Fund of Russia - 29605.68 rubles, and to the compulsory medical insurance - 5807.27.
- The formula for calculating the maximum amount of contributions to the PFR has been changed - it will also not depend on the minimum wage. Its size will be 212,360 rubles for 2018.
- 1% from the excess of income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as it was before.
- In 2019, the amount of deductions increased by 3,853 rubles.
The amount of fixed payments to individual entrepreneurs in 2019 for themselves
The compulsory payment consists of two parts - the first, which is paid without fail, and the second - if the income exceeds 300,000 rubles. The fixed component is set by the government for a year, and the variable depends on income.
Annual payments for 2019 to the Pension Fund and to the compulsory medical insurance (fixed part)
Starting in 2018, the government changed the procedure for calculating the fixed part of an entrepreneur's contributions for himself. It was decided to remove the minimum wage from the calculation. Contributions for 2019 have been increased compared to 2018
Read also:
Minimum tax under simplified taxation system income minus expenses: calculation formula in 2019, due date, KBK
The fixed contributions of individual entrepreneurs in 2019 for themselves and 2019 for themselves will be:
| Year | Pen. Fear. (26%), p. | Honey. Fear. (5.1%), p. | Total, p. |
| Dec 2019 | RUB 29 354 00 kopecks | 6 884 rubles 00 kopecks | RUB 36,238 00 kopecks |
| Feb 2020 | RUB 32,448 00 kopecks | 8426 rub 00 kopecks | RUB 40874 00 kopecks |
Important! If you register an individual entrepreneur not from the beginning of the year or close it during the year, then payments must be calculated in accordance with the time worked for the year.
1% from income over 300 thousand in 2019
This amount of compulsory payment must be paid by those entrepreneurs whose income for the year received more than 300 thousand rubles. This obligation is enshrined in the law.
At the same time, in this calculation, according to the general rules, the expenses incurred for the period are not taken into account at all - the payment must be made even if a loss was received at the end of the period.
Different tax systems accept the following amounts as income:
- On the STS 6% - all incomes received for the period (we take the basis for calculation from the KUDiR, column 4);
- On the simplified tax system 15% - the basis for calculation is income, according to Art. 430, item 9, p.p. 3. In 2018, the tax authorities clarified this issue. Also released. Let us remind that earlier the courts adopted a different opinion due to lack of clarity. So, for example, the Arbitration Court of the Kemerovo region when considering the case Zharinova Oh.The. in case No. A27-5253 / 2016 of July 24, 2017, taking into account the ruling of the Constitutional Court of the Russian Federation on November 30, 2016 No. 27-P, took the side of the individual entrepreneur and 1% counted from the difference.
- On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
- On the patent - the maximum possible income for the year under the patent from which the amount of the patent is calculated (Art. 430, p. 9, p. 5, revenues are calculated in accordance with Art. 346.47 of the Tax Code). In this case, the income actually received for the period is not taken into account.
- Unified agricultural tax - based on the income received for this (the base is taken from the KUDiR, column 4).
Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. At the same time, if an individual entrepreneur is on a Patent, then the amount of potential income is taken, not taking into account the total amount of income received on the patent taxation system.
The maximum possible payment amount to the FIU is calculated at the rate of eight times the FI amount established for the year.
Thus, the maximum payment amount to the FIU is:
- For 2019 - 234 832 rubles.
- For 2018 - no more than 212,360 rubles.
Calculation formula: (Income - 300,000) x 1%.
This payment must be made before April 1 of the new year, which follows the reporting year. The payment is sent as a separate order.
Attention!You can use ours. It will allow you to calculate the numbers required for payment. Everything is simple and straightforward.
1% for heads of a peasant farm: features
The only category of entrepreneurs who do not pay 1% are heads of peasant farms. They were singled out as a separate clause - Article 430, clause 2 of the RF Tax Code. It states that they pay a fixed portion, 1% is not listed here. Also, such a rule is enshrined in Art. 14, part 2 of the federal law of July 24, 2009 No. 212 FZ.
However, there is one important detail - if an individual entrepreneur who is the head of a peasant farm conducts other activities within the framework of this farm as an individual entrepreneur, then contributions are paid on two grounds:
- 1% is not paid for the activities that fall under the PF.
- For other activities, 1% percent must be calculated. Suppose if an individual entrepreneur is engaged in the sale of spare parts for tractors or other activities that do not fall under the peasant farm.
Terms of payment of contributions, CBC and where to pay them in 2019
The due dates for 2018 contributions are as follows:
- The fixed part must be paid no later than December 31 of the reporting year.
- Due to the change in the terms of payment, 1% must be paid no later than July 1 following the reporting year.
Payments by individual entrepreneurs to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid before December 31. At the same time, payments are no longer made to the pension and compulsory medical insurance fund, but according to the details to their tax office.
The transfer can be made in one amount or by dividing it into parts on a quarterly basis. However, it is better to pay on a quarterly basis, since these amounts can be used to reduce tax payments on a quarterly basis, and not a one-time payment if they are made in one payment.
Individual entrepreneurs (IE) must pay insurance premiums (Article 419 of the Tax Code of the Russian Federation). This should be done not only with payments to your employees in accordance with the established ones, but also for yourself, in a fixed amount. In what amount an individual entrepreneur pays a fixed payment in 2017, we will tell in our consultation.
The amount of fixed payments to individual entrepreneurs in 2017
Fixed payments for individual entrepreneurs in 2017 are made dependent on the minimum wage established on 01.01.2017, as well as on the income received by the individual entrepreneur for the current year (article 430 of the Tax Code of the Russian Federation). Considering that at the beginning of the year the minimum wage is 7,500 rubles (Article 1 of the Federal Law dated 02.06.2016 No. 164-FZ), the amounts of fixed payments for compulsory pension and health insurance are:
Let's remind that individual entrepreneurs do not pay insurance contributions for themselves for compulsory social insurance.
Where to pay a fixed payment to individual entrepreneurs in 2017
What BCC code will need to be indicated in the payment orders of an individual entrepreneur for a fixed payment in 2017, we will show in the table:
| Type of insurance premiums | KBK |
|---|---|
| For OPS (for periods BEFORE 01.01.2017) | 182 1 02 02140 06 1100 160 |
| For OPS 1% (for periods BEFORE 01.01.2017) | 182 1 02 02140 06 1200 160 |
| On compulsory medical insurance (for periods BEFORE 01.01.2017) | 182 1 02 02103 08 1011 160 |
| For OPS, incl. 1% * (for the periods from 01.01.2017) | 182 1 02 02140 06 1110 160 |
| On compulsory medical insurance (for the periods from 01.01.2017) | 182 1 02 02103 08 1013 160 |
* By order of the Ministry of Finance dated February 28, 2018 No. 35n, a separate CBC for the payment of 1% contributions, introduced earlier by the Order of the Ministry of Finance dated December 27, 2017 No. 255n, was canceled. Those who have already managed to transfer 1% to a separate CBC will most likely have to clarify the payment.
When to pay a fixed payment
The deadlines for payment of insurance premiums by individual entrepreneurs for 2017 are as follows (Article 432, Clause 7, Article 6.1 of the Tax Code of the Russian Federation):
- no later than 01/09/2018, you need to pay insurance premiums for MPI from an annual income of up to 300,000 rubles inclusive, as well as insurance premiums for compulsory medical insurance;
- no later than 02.07.2018, in addition, it is necessary to pay insurance premiums for OPS for those individual entrepreneurs whose income for 2017 exceeds 300,000 rubles. To be paid: 1% * (The amount of income for 2017 - 300,000 rubles).
To make a calculation, enter the required data sequentially:
- Indicate the billing period - the year for which you will pay contributions.
- If you do not pay for the whole year, enter the exact time period in the second window.
- Be sure to indicate which age group you belong to - those born before 1967, or those born from 1967 inclusive.
By clicking the button "Get the calculation of the payment of individual entrepreneurs", you will see a detailed report on the calculation and the result of the calculation, with a breakdown by individual funds and types of contributions.
A little about the insurance premiums of individual entrepreneurs
Insurance premiums of individual entrepreneurs for 2013 are calculated from the fixed rate of the minimum wage.
In total, in 2013, the individual entrepreneur must pay 35,664.66 rubles to the budget. The entrepreneur is obliged to pay contributions, even if he had no income.
An individual entrepreneur is released from the obligation to pay fixed payments only in some cases:
- if you are serving in the army;
- if you are caring for a child until he is one and a half years old - but in general, no more than three years;
- if you are caring for a disabled person of the first group, a disabled child or an elderly person over the age of 80;
- if you live with a military spouse in his places of service, where it is impossible to work, but not more than five years in general;
- if you live with your spouse - an employee of the diplomatic service abroad, but no more than five years in total.
But all this is possible only if you really did not carry out economic activities at that time!
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