How much is the PFR FOMS and FSS collect. How many taxes pay the employer for the employee? Pension Fund. Social insurance fund. Mandatory Medical Insurance Fund. What is FOMS

The legislation of our country undertakes the employer to pay payments for each employee in the state. They are regulated by the Tax Code, Labor and Other Rounds. The employer acts as an intermediary between the state and the employee. About the famous 13% NDFL know everything. But how much does the hired employee do the honest employer do?

Insurance payments

Since 2017, contributions for employees are transferred to the Federal Tax Service (FSN) and the Social Insurance Fund (FSS). Tariffs that every year establishes the Government of the Russian Federation are common. This year you need to list:

On the pension insurance - 22%,

For mandatory medical insurance - 5.1%,

In FSS - 2.9% (without considering contributions to the case of industrial injuries).

Employers who have benefits can familiarize themselves with them in the tax table.

There are reduced tariffs, they are presented in the table below.

Taxpayer category
Pharmaceutical organizations, as well as IP (licensed pharmacist licensed) working on UNVD	20	-	-	20
NGO on USN, engaged in social services, education, science, sports, health, art and culture
Organizations and IP on USN (only preferential activities). Provided not to exceed the limit of 79 million rubles.
Organizations leading charitable activities (only on USN)
IP on PSNs (do not include renting property, securely trade)
Participants - Sevastopol and Crimea	6	0,1	1,5	7,6
IP and organizations working in the tourist and recreational and technical and introduction area (FEZ only)	8	4	2	14
IT organizations (it is necessary to comply with two conditions: employees must be more than 7 people and a surf for three quarters of at least 90%)
Organizations that have the status of a participant in the project "Skolkovo"	14	-	-
IP and organizations carrying out payments to members of ship crews (only for registered in the Russian International Register of Ships)	-	-	-	0

All social insurance issues were regulated by Federal Law No. 212. This year, chapter 34 changed it Tax Code RF. Articles 419-425 determine taxpayers, the accrual base, tax objects, tariffs and reporting periods. Also in chapter registered the procedure for calculating taxes and other organizational issues.

In the general case, any payments intended for an individual are considered as an object of recovery of insurance premiums. And the base is the amount of payments taken for a certain time interval, separately for each insured person.

Income tax of individuals

This is one of the direct taxes. Calculated in the percentage ratio from cumulative income minus amounts exempted from tax charge. These include fees, profit from the sale of real estate, premium, gifts, winnings, paid hospital sheets, etc.

How many taxes pay the employer for the employee at the main rate?

As you know - 13%. In some cases the tax base can be reduced by tax deductions. They are applied only for income taxable 13%. Ndfl is deducted most often and puts them into the budget tax agent. They are the mediator between the state budget and the employee (taxpayer) that the obligation to transfer contributions to the state budget is imputed. Usually tax Agent An employer is recognized. He holds a certain amount and lists it in tax inspection At the place of registration of the organization (firm, IP) on the day of translation wages on employees cards.

In this case, the financial burden lies with the employee, and the calculation and payment of the tax is on the employer. While, for example, from sale real Estate A citizen independently calculates the amount of payment, previously declared the profit.

Social insurance fund

Payments, according to the norms of the law, conducts an employer. FSS tax distributes on social funds. These contributions give the right to citizens in special cases to receive cash benefits. For example, with:

Loss of the breadwinner

Obtaining disability

The birth of a child

Achieving retirement age.

Obtaining the status of a low-income or large family.

How many taxes pay the employer for the employee in this fund? 2.9% of the accrued wage worker. They are listed either up to the 15th day of each next month, or once a year until December 31.

The rate of deductions in the FSS is depending on the level of harmfulness in production.

In assessing the working conditions at a particular enterprise, the following tariffs apply:

Dangerous (+ 8%),

Harmful (+ 7.2%),

Permissible, as well as optimal (+ 0%).

Contributions for insurance injuries must be listed every month, together with the salary. Moreover, any error in the CBC, the name of the bank or company will delay the translation, and payments in this case will be considered imperfect.

If the last day of payment of contributions is not working (for any reason), then it can be transferred to the first working day. This rule does not work everywhere. For example, payments for the production injuries should go ahead, that is, if the last day of payments on the day off / festive, they must be held in the afternoon.

Accounting of contributions to the FSS is conducted separately for each employee. Incomplete deductions to the FSS entail penalties in the form of 5% of the amount accrued monthly.

In theory

Considering to the social insurance fund produces an employer from its funds. These payments are divided into two types: actual and conditional. The first are paid by third-party non-state and state-owned funds. Often medical insurance and social, as well as the Pension Fund. For example, social Fund Will make payments to the employee who has injured during production activities.

Conditional payments remain on the accounts of the organization (firm, IP). They are designed to ensure the proper standard of living of workers who are dependent, for example, after the injury obtained. As well as:

Child care benefits

Compensation moral damage (the amount of payment is determined only by the court),

Payment to employees who resurgent to reduce or in the event of liquidation of the enterprise.

Pension Fund of the Russian Federation

Contributions to PF are depending on labor relations. That is, contributions will be different for citizens working on an indefinite labor Treaty, on combination or urgent contract. Payments to this fund are made from the organization's accounts (company, IP) in the generally accepted amount - 22% of the accrued wages. The date of deductions in the PF is the 15th number of the next month.

Federal Compulsory Medical Insurance Fund

Which taxes pay the employer for the employee? Contributions to FFOMs. At a rate of 5.1% of wages of each employee are transferred to the needs of free medical care.

This fund is created for monetary assistance in the problems lying in the medical service plane. Thanks to the acting regulatory acts And the federal legislation of any citizen of our country can get qualified medical and / or medical care.

Discovers to the Mandatory Medical Insurance Fund are intended for:

Unemployed labor activity, including children,

Property drugs preferential categories of citizens

Implementation of mandatory insurance measures taken to fulfill.

FFOMS - Federal property

The reason for this is a number of tasks assigned to him, directly related to the social protection of the population, preserving its health, well-being and the provision of certain services.

Mandatory Medical Insurance Fund oversees expenditure moneyEntering accounts. Also compiled reporting, which is considered and approved by the Government of the Russian Federation. Everything monetary operationsThe fund held is monitored and regulated by the Federal Treasury.

Since the beginning of 2017, social insurance sphere began to obey the federal tax Service. Changes are incomplete. They affected only the order of reporting.

Preferential categories of income

Federal legislation provides for a number of categories of employee income, which are exempt from paying contributions to extrabudgetary funds. These include:

Monetary compensation, for example, due to dismissal;

The benefits appointed by the state can be payments due to temporary disability, injury in the production process, etc.;

Material assistance provided in connection with the death of a relative, the birth of a child or with the loss of property due to the events of force majeure.

On average, the amount of contributions to all funds is 43% of the accrued - these are accrued salary taxes, 30% - pays the employer.

IP

And how many taxes pay the employer for the employee, if the first is the IP? Entrepreneurs without education legal entity Pay insurance premiums of the established size. They calculated from the level of the rate are still 26% in as well as 5.1% - in FFOMS. And the amount of payment has changed, because the minimum wage. In 2016, it was 6,675 rubles, today - 7,500, and from July 1, the approval of 7,800.

Does not list.

At the achievement of arrived, IP in 300,000 rubles, payments to the FFR and FFOMs decrease to 1%.

Features of the simplified tax regime

USN is preferential. Therefore, payments are calculated otherwise. These include the activities listed in Article 58 212 Federal Law (Production of toys or sports products, construction, education, etc.).

Legal entities as well individual entrepreneursProduced in favor of citizens from contributions to FFOMs and FSS are released. The percentage listed in the Pension Fund is reduced to 20% for them.

Nuances of accounting

Tax calculation is carried out separately for each employee. First, you need to know the worker yourself, how many taxes pay the employer for it in various funds. Secondly, there are certain limits, after which the percentages of the listed contributions are reduced. For example, if the cumulative taxable income It will become above 796,000 rubles, payments to the pension fund decrease to 10% (but this does not apply to entrepreneurs working on a simplified tax system).

The limit for tax enumerations in the FSS is fixed at 718,000 rubles. After this amount of deductions to the Social Insurance Fund are terminated.

Since last year, the limit on tax collection in FFOMS has been canceled. Contributions are calculated at a rate of 5.1% without any benefits. Details can be found from tables of taxes on the Internet, in open access.

Salary: what to choose a shade

Unofficially in our country there are three types of wages: "black", "gray" and "white".

In the media, the term "white" (read the "small") salary appeared in 1998. It means an officially prescribed amount of salaries in an order for employment and employment contract. "White" salary can consist of:

Premium payments

Admissions for the degree, experience, quality mark, etc.,

Vacation

District coefficient (increases labor payment, compensating for severe climatic conditions in which you have to work),

Hospital.

Employers dislike the "white" salary due to the "headache" with taxes. Employees feel protected with it.

"Gray" (or salary in the envelope) does not reflect part of money earned. Employees of organizations and firms practicing such payments receive officially small salary, and surcharge, in no way reflected in the accounts, is issued in envelopes. Naturally, the employer deducts significantly smaller amounts into various funds. The employee in this case does not have due protection. For example, there are cases when money in envelopes "forget" to issue.

The concept of "black" wages appeared in 1996. It and then, and now means unconfirmed documented salary. What taxes pay the employer for the employee in this case? It is clear that no. Naturally, about paying for maternity or annual leave, hospital sheet And there is no speech either.

All companies at various tax modes are obliged to accrue their employees wages. From this amount, they must deduct into the FSS, the FOMS and the FIU. This responsibility is spelled out in the Tax Code of the Russian Federation.

Reporting and Responsibility for Insurance Contributions

For non-compliance with the requirements for payment and reporting to these funds, the organization is involved. Most often, a fine is imposed in the amount of a certain amount specified in the Tax Code of the Russian Federation. With a rare exception, the Director-General receives a court agenda.

Also for each insurance premium, as mentioned earlier, a report of a certain form is surrendered. In the PFR, the phom is given one form once a quarter - RSV-1 of the FIU, in the FSS - 4-FSS. This article will describe in detail about contributions to the FOMS.

What is FOMS

These are all citizens officially accepted, from the first day of their employment, they are registered in this Fund. This procedure is required, as the Foundation provides temporary disability benefits regardless of the disease and its duration. In each subject, there is a compartment of the phom, which is responsible for the completeness and timeliness of payments for each employee, as well as for the payment of temporary disability benefits. FOMS is state organization. It reports directly in front of the state and has the right to impose a fines on other organizations for non-fulfillment of obligations.

Insurance contributions

Contributions to the FOMS pays any organization that has at least one employee, legally employed. Due to the fact that in the newly created organization must necessarily include the company's director, it also gives reports on insurance premiums. However, this situation is that the newly created organization has not yet been involved in any activity, does not receive income and does not pay anyone's salary, although there is a general director. How to be in such a situation?

The Labor Code of the Russian Federation provides guarantees to each person working on the employment contract for wages. Except from this rule does not exist. But in this case, if the Director-General is the founder of society, it is possible to refer to the fact that at this stage of its development the organization does not yet produce products, does not provide services, therefore, does not receive profits from which it would be possible to pay wages as well That the amount of profit is quite small and goes to business development and repayment of the enterprise's expenses. AT this case There is a possibility to a little postponing the payment of wages and transfer insurance contributions to the funds, but the reporting still needs to be provided, the truth is zero.

Calculation of the amount of contributions

FOMS contributions are payments in the amount of 5.1% of the amount paid by wages and premiums to each employee. This amount is paid from the settlement account of the organization, reducing its income. However, at the same time, the amount of insurance premiums can be reduced to income tax, tax on the UPIN or tax on UNVD, but not more than 50%. The amounts of contributions are paid every month on the day of the salary of employees on a specific CBC to the budget. Contributions to the FOMS are a guarantee of each employee that in case of illness, he will surely receive the first three days of the disease payable at the expense of the employer, and the next period is due to the budget. In case of overpayment of contributions listed funds You can return or consider them accountable payments.

Since the beginning of 2017, the government, in order to reduce and streamline reporting, has transferred control of insurance premiums (pension, social and medical insurance) to the Federal Tax Service.

It is the Federal Tax Service of January 1, 2017 he is engaged in the control of deductions to the treasury on various insurance premiums, processing and analysis of this information, as well as debt collection. Transfer of control for "insurance" to tax authorities aim to return to the budget large sums The arrears accumulated in a few previous years - in the government considered that the FIU (like FSS, and some other instances) did not cope with this task.

The Federal Law No. 212 is more valid, which has previously regulated this sphere. Instead, the Tax Code is supplemented by the whole chapter No. 34 "Insurance Contributions", describes in detail who, who and how much.

The change in legislation in this area does not imply changes the tariff for deductions to the FIU. He will be the same 22% if payments do not exceed the annual limit, and 10% If the annual limit is exceeded.

Persons paying contributions to their own pension, such as individual entrepreneurs, private practitioners, notaries, and so on, will continue to pay a fixed contribution to the FIU. Since the minimum wage was established in the amount of 11 163 rubles, the fixed fee for the year will be 26 545 rubles.

This payment is finite, only if the annual income of the IP, a private practitioner, notary, doctor, etc. amounted to no more than 300,000 rubles. If the annual income was higher, then the Pension Fund should be supplemented. The amount of surcharge will be 1% of the amount of income over the threshold of 300,000, but not more than 212,360 rubles.

The limit on pension contributions, the excess of which during the year gives the right to a reduced rate, in 2018 is 1,021,000 rubles. Limits of contributions for daily days when traveling in Russia and abroad - in the first case they will amount to 700 rubles a day, in the second - 2500 rubles per day.

In FTS, provide "Single Social Insurance Collection" (ESCA), for the FIU - "Report on insurance experience"Or SZV experience.

For the shape of the SZV-M, the reporting term - up to the 15th day of the next month. The report of the SZV experience will need to be held once in the calendar year, and the term of delivery of the first form - until March 1, 2018

Preferential interest accruals

The right to benefit, that is, reduced deductions to pension accounts, retained all 13 categories of beneficiaries, and the amounts of rates were also not subject to change. By 20% The insurance part of the pension will be deducted:

By 8% In 2018, the Pension "Insurance" will pay:

• enterprises engaged in the field of information technology;
• facilities and partnerships on the results of someone else's information activities in production, that is, allowing the invention, useful models, etc.;
• any firms that have received the right from the governing bodies of special economic zones to carry out activities in the introduction of new technologies and develop a tourist cluster.

By 6% "Pension" pay participants free economic zone "Crimea", including Sevastopol, territory of ahead economic Development and the free port of "Vladivostok", although in each particular case there are local restrictions on activities.

By 14% A contribution from the participants of the Scientific project "Skolkovo" is taken. And finally, 0% of contributions, that is, they do not pay anything in the FIU the owner of the ships registered in the Russian International Registry, but only when paying salary and remuneration to members of the crew of these ships (there are also restrictions).

Transitional tariff

As such, there is no transitional tariff because the tariffs themselves have not changed. But due to the fact that the reporting transition from funds to the tax led to the loss of information and confusion, especially if there are overpayments on contributions, it is recommended to very carefully check and double all information on insurance premiums on all employees since the beginning of 2017, to avoid overpayments.

Action of a regressive rate

The regressive rate is called reduced pension insurance ratesapplied if the limit of the insurance base is exceeded. In 2018, it is 1,021,000 rubles. This means that if an employee's annual income exceeds this amount, then insurance deductions For him, over the amount, the limit is calculated by a regressive rate. It is 10%.

What does this mean on the example? Suppose the employee's salary (fully) is 90,000 rubles per month. Total per year, it will be 1,080,000 rubles.

Contributions from the sum within the limit are stable. They cannot exceed 224,620 rubles per year (exactly 22% from 1,021,000). Accordingly, the enterprise is paying for this employee in the treasury 224 620 rubles, plus:

(1,080,000 - 1,021,000) * 10% / 100% \u003d 5900 rubles.

Total overall retirement fee for this employee will be per year:

224 620 + 5900 \u003d 230 520 rub.

Under contracts GPC

In most cases of a civil-labor agreement (implied relations, an employer-worker, and the Customer-performer) imply the deduction of insurance pension contributions as well as labor, but there is a number of exceptions:

• the contract is concluded with IP, which pays insurance for himself;
• the contract is concluded with a foreigner, which is in Russia temporarily and does not have Russian citizenship;
• the contract is concluded from students of the university or a dwarf-first form of training.

The contribution in the amount of the same 22% is carried out when paying for the execution by the party, the executor of the agreed work. Under contracts of other sense, for example, on buying and selling real estate, nothing like this will have to do. However, if the Contractor has the right to apply the reduced rate in the cases stipulated above, then payments are made precisely on it.

Closed, i.e. The maximum full list of payments not subject to the insurance premium is given in Article 422 chapters 34 of the Tax Code of the Russian Federation. All payments that are not mentioned in it are subject to contributions.

The liberated belongs:

• public benefits, such as unemployment, etc.;
• government compensation, for example, for payment of sports nutrition in professional sports;
• one-time material aid - within 50,000 rubles;
• revenues of representatives of indigenous peoples from the folk fishery, except for wages;
• others listed in the paper payments.

Mandatory and additional rates

The rate of 22% is mandatory for all except beneficiaries. But people engaged in harmful / dangerous work have the right to preferential pension provision - early retirement. Therefore, in their respect, the state establishes additional tariffs.

An additional tariff is established according to certain lists that regulate the laws No. 400-FZ and 426-FZ (both of the 28.12.2013). They continue both in 2018. The higher the class of danger of work, the greater the additional tariff. It can vary from 9 to 2% (in addition to the main - 22%).

Reporting in the Funds for 2018

"Unified Social Insurance Collection" for IFTS united several different species Reportingprovided by different controlling instances - on pension, medical and social insurance, including payments on sick leave and issues related to motherhood and child care leave.

The delivery term for the ESCC is no later than the 30th day after the reporting period of the month, for the FSS on injuries - no later than 20/25 (in paper / electronic form) of the next month, for the SZV-M - no later than the 15th day of the next month.

Changes in insurance premiums for 2018 are presented below.

« Insurance contributions In 2015-2016 rates " - Entering such a phrase into the search string in Yandex or Google, you can easily find the relevant data. Since 2015, the procedure for accrualing insurance premiums has been substantially changed. On the bids used in 2015-2016 and the procedure for calculating contributions are described in this article.

Insurance Contributions - 2013: Betting

For a better understanding of the changes that have entered into force in 2015, back to the past and consider insurance premium rates in 2013.Between them there are several fundamental differences.

• Until 2015, there were two pension insurance systems. Pension provision of persons younger than born in 1967 developed from two components: cumulative and insurance part. According to the pension system, in which there was no funding for the accumulation part, the amount of contributions only to the insurance part of the pension was 22% of the amount of salary payments. If the insured person chose an option of pension provision with a storage part, then 22% were divided by 16% to finance the insurance pension and 6% on its cumulative part. Recall that betting by insurance contributions in 2012the year did not provide for the options for pension provision. All contributions are necessarily divided into insurance and accumulative parts for persons younger than born in 1967.
• For employees over 1966, a single insurance rate was provided in the amount of 22% of salary payments without the possibility of choosing a pension option.
• As for contributions to the FSS and FFOMs, they were estimated in the amount of 2.9 and 5.1%, respectively. They did not depend on the age of the employee and were also charged on all salary payments. Upon reaching the maximum income, the contributions to the FSS and the FOMS were not charged.

The rate of insurance premiums in 2014

Just as in 2013, insurance premiums in 2014 rates To accrual them depended on both the age of the employee and from the limit value of the base for accrual. In 2014, insurance premiums in the FSS and FFOMs were not accrued in the amount of more than 624,000 rubles.

Read more about how insurance premiums are calculated, read in the article .

Insurance premium rates in 2014 Not changed and remained at the level of the previous year.

Tariff in the FFR, FSS, FFOMS - how many percent in 2015

In 2015, accruals in all categories of workers independently of the age group of steel were made according to uniform tariffs. The exception was the organizations eligible for the use of reduced coefficients (Article 58, 58.1, 58.2 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions to the Pension Fund, Social Insurance Fund Russian Federation, The federal fund of compulsory medical insurance "(hereinafter referred to as Law No. 212-FZ)).

PFR, FSS, FFOMS-How much interest in 2015 The year is the rate for contributions to these funds, indicated in part 1.1 of Art. 58.2 Law No. 212-FZ:

• to retirement to achieve the limit value of the taxation - 22%, when the limiting value of the base for contributions, the size of the reduced rate on the OPS will be 10%;
• in FSS - 2.9%;
• in FFOMs - 5.1%.

It should be noted that in 2015 the value of the limit base for the accrual of insurance premiums will be considered separately by types of contributions: the base for temporary disability contributions and in connection with the motherhood will differ from the base for pension insurance contributions. But for contributions to the Medical Insurance Fund limit value canceled. To the question in FFOMs how many percent will have to pay The answer is as follows: still 5.1%, and for the entire amount of payments due to the employee.

Thus, a reduced tariff will be used for payments for the OPS when the upper limit will be used, the accrual of contributions to the FSS to achieve the limit is stopped (clause 4 of Article 8 of the Law of July 24, 2009 No. 212-FZ), and for contributions to the FFOMs limit exist. Consequently, even when the upper limit of the taxable income is reached, medical insurance contributions are charged under the general rule.

The thresholds from January 1, 2015 are different. For contributions to the OPS, the limit value is 711,000 rubles, and for contributions to the FSS (INTER) - 670,000 rubles (Art. 8 of Law No. 212-FZ, the Decree of the Government of the Russian Federation of December 4, 2014 No. 1316).

Tariff in the FFR, FSS, FFOMs - how many percent in 2016

As for contributions in 2016, the answer to the question, in the PPF, FSS, FFOMS How many percent in 2016 The year is the tariff, the answer will be like this: rates of tariffs in extrabudgetary funds in 2016 are the same as in 2015.

However, since the beginning of 2016, the limit was changed with the base of the base contributions (the Government Decision of November 26, 2015 No. 1265), and now it is:

• for PFR - 796,000 rubles;
• for FSS - 718,000 rubles.

Since 2017, the limit of the base under the insurance premiums will change again, and this will not be the only change.

Through of this calculator You can quickly calculate the amounts of contributions to FFOMs and the FIU in accordance with the requirements of 2018. The service will help to form a proper payment on contributions with relevant details.

Calculate IP contributions and make a payment

Insurance premiums IP in 2018

1. Updated the procedure for determining the amount of fixed insurance fee of IP in pension Fund (fee of the entrepreneur "For myself"). Previously, the amount of fixed contribution was calculated depending on the Mrota at the beginning of the year. Now the size of a fixed contribution to the FIU is fixed in the Tax Code of the Russian Federation and amounts to: for 2018 - 26,545 rubles, for 2019 - 29 354 rubles, for 2020 - 32 448 rubles.
2. Revenues of the IP may exceed 300,000 rubles. in a year. Maximum amount Fixed IP contributions from such income should not exceed in 2018 - 212 360 rubles, for 2019 - 234,832 rub., And for 2020 - 259,584 rubles.
3. The last day to pay contributions to the FIU from IP income exceeding 300,000 rubles. He was transferred from "April 1" to "July 1" of the year following the reporting year.
4. IP contributions to FFOMs are also "bid" from Mrota. The amount of contribution to OMS in a fixed size is now registered in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.

* Article 2 of the Federal Law of 27.11.2017 N 335-FZ.

The procedure for payment of contributions to the FIU in 2018

• until December 31, 2018, a fixed payment in the amount of 5840 rubles is paid in FFOMs. Contributions to FFOMs from income over 300 thousand rubles. do not calculate and not pay;
• until December 31, 2018, a fixed part of contributions is paid to the FIU. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. The size of the fixed part of the contributions to the Pension Fund for 2018 is 26,545 rubles;
• no later than July 1, 2019, the calculation of the insurance premiums in the FIU (1% of the income of over 300 thousand rubles per year) is paid. per year).

An example of calculating insurance premiums IP for yourself 2018

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

Fixed part of the Pension Insurance Contributions for Pension Insurance for 2018 is set in the amount of 26,545 rubles. This amount must be paid to the entrepreneur until December 31, 2018.

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

The amount of insurance premiums for pension insurance Total: 26,545 rubles. + 21,000 rubles. \u003d 44 400 rubles.

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

* For calculating insurance premiums for 2018 minimum size Labor remuneration (minimum wage) installed on January 1 of the reporting year is not used.

Fixed Fixed Contributions Size for 2018

Contribution	CBC for 2018	For 1 month	In a year
FFR ( insurance)	182 1 02 02140 06 1110 160
FFOMS	182 1 02 02103 08 1013 160

* When the remaining pennies are paid in last month of the year.

If IP worked incomplete reporting periodThe size of insurance premiums is calculated as:

• the amount of contributions for the fully spent months (the amount of fixed contributions to the FFR and FFOMS per year: 12 x number of months);
• the amount of contributions for not a fully spent month (the amount of fixed contributions to the FFR and FFOMS per year: 12: Number of calendar days in the month of x Number of days from the date of registration (inclusive) until 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 be 23,463,88 rub. (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 IP revenues for estimated period EXPLIED 300 thousand RUB., In addition to fixed payments in the amount of 32,385 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding *.

Legally provides for the limitation of the amount of insurance premiums in the FIU. They cannot exceed the work of an eight-time fixed size of insurance premiums to the Pension Fund. Those. For 2018. maximum size contributions to the FIU is 212 360 rubles. (26,545 x 8)

Payment period: Insurance contributions in the amount of 1% of the income amount of over 300 thousand rubles. Must be listed in the budget no later than July 1, following the expired settlement period.

CBC to pay a fee from income exceeding 300,000 rubles:

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

Calculation of income

Tax regime	Income	Where do you take
	Revenues taxable NDFLs reduced to the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia from 10.02.2017 No.SB-4-11 / [Email Protected]»
USN (6% or 15%) *	Revenues taxable Single tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation
Patent system	Potentially possible income. Calculated in accordance with Art. 346.47 and 346.51 NK RF
ENVD	Increased income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation	Section 2 pp. 100 Declaration on UTII. In the presence of several sections 2 All amounts on page 100 are folded
Eskhn	Revenues taxable by ESHN. Calculate in accordance with paragraph 1 of Art. 346.5 NK RF	Result Graph 4 books of income and expenses

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

In the FFR and FFOMS in 2017

From 2017 to check the timeliness and completeness of the payment of fixed contributions were not the staff of the FIU, but the tax authorities. In this regard, all rules on such contributions were postponed from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-FZ to the New Chapter 34 of the Tax Code of the Russian Federation.

At the same time, for the main mass of payers of contributions changed little. Tariffs (rates) and the period of payment of fixed contributions, as well as the composition of payments will remain the same. Calculations for fixed contributions to the tax file are not needed. Contributions to "injury", as well as contributions in case of temporary disability and in connection with the motherhood, as before, IP for itself does not pay.

What changes in insurance premiums touched MP for themselves since 2017?

1. From 01/01/2017 These fixed contributions are paid on the new CBC, as the administrator of these payments will be changed.
   Note: Which CBC are valid in 2017, see the CBC directory for 2017.
2. Canceled Rule *, according to which the staff of the Pension Fund, in the event of failure to submit information about income information, could accrue contributions in the maximum amount.

Recall, earlier in those IPs that did not file information about the income for 2015 in the tax inspectorate, instead of 22261.38 rubles. In 2015, the staff of the FIU could "ask" to pay the amount of fixed contributions in the amount of 148886.40 rubles. Today, in the absence of declarations of income for 2016 (and later periods), the maximum contributions of the IP are not accrued, as a rule about their accrual canceled from January 1, 2017.

The procedure for calculating contributions to the FIU in 2017

• until April 1 of the year, following the reporting, the calculated part of the insurance premiums in the FIU (1% of the income amount of over 300 thousand rubles per year);

In FFOMs in 2017, only fixed payments are paid. Contributions to FFOMs from income over 300 thousand rubles. Do not calculate and not pay. Fixed contributions to the FFOMs are calculated by the formula (Mrots at the beginning of the year X, the rate of insurance premiums (5.1%) x 12).

To calculate insurance premiums for the entire 2017 year, you need a minimum wage set on January 1 of the reporting year - 7500 rubles.

An example of calculating insurance premiums IP for itself 2017

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

The fixed part of Pension Insurance Contributions IP is equal to 23 400.00 rubles.

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

The amount of insurance premiums for pension insurance Total: 23,400 rubles. + 21,000 rubles. \u003d 44 400 rubles.

For compulsory medical insurance, regardless of the size of income, IP pays a fixed payment of 4,590 rubles.

Fixed contributions for 2017

* Calculations made on the basis of the Mrots for 2017 - 7500 rubles.

Contribution	Rate	CBC for 2017	For 1 month	In a year
FFR (insurance part)	26%	182 1 02 02140 06 1110 160	1950,00	23400,00
FFOMS	5,1%	182 1 02 02103 08 1013 160	382,50	4590,00
TOTAL:			2332,50	27990,00

Calculation of contributions for incomplete reporting period

Those. If the entrepreneur is registered on 10.02.2017 the amount of insurance premiums for 2017:

• in the FIU will be 20823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
• in FFOMS - 4084,55 rub. (7500 x 5.1% x 10 months. + (7500: 28 x 19) x 5.1%).

Fixed payments - Until December 31, the fee for which contributions are paid, but it is better to pay payments until 27.12, due to the fact that in the last days of the year, banks may not have time to list payments.

Calculation of contributions for income over 300 thousand rubles

If the revenues of the PP over the billing period exceed 300 thousand rubles, in addition to fixed payments in the amount of 27990.00 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding *.

Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2017, the maximum amount of contributions to the FIU is 187200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using USN 15% (income minus costs), when calculating insurance premiums, expenses are not taken into account.

Calculation of income

Tax regime	Income	Where do you take
Outside (income from entrepreneurial activity)	Revenues Reliable NDFLs, reduced to the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia from 10.02.2017 No.SB-4-11 / [Email Protected]».	Declaration 3-NDFL; § 3.1. and p. 3.2. Sheet B.
		Result Graph 4 books of income and expenses
Patent system		Income from which the cost of a patent is considered
ENVD
Eskhn		Result Graph 4 books of income and expenses

If IP applies more than one tax regime, the taxable revenues from activity are summed up.

Payment period:

To the attention of entrepreneurs! Since 2017, to pay a fee from income exceeding 300 thousand rubles. The following CBC are used:

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

Insurance contributions of individual entrepreneurs in the FFR and FFOMs in 2016

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

Since 2016, the size of the fixed part of insurance premiums in the FFR and FFOM 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 obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);

In FFOMs in 2016, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMs are calculated by the formula (Mrots at the beginning of the year X, the rate of insurance premiums (5.1%) x 12).

Mrots at the beginning of 2016 was equal to 6204 rubles. (approved by Federal Law No. 376-FZ dated December 14, 2015). And since to calculate the insurance premiums for the entire 2016 year, you need a minimum wage set on January 1 of the reporting year (PP. 1 of paragraph 1.1. Art. 14 of the Federal Law of July 24, 2009 No. 212-ФЗ). The increase in the minimum wage from July 1 to 7500 rubles - did not affect the annual amount of IP insurance premiums.

Fixed contributions for 2016

Contribution	Rate	CBC for 2016	For 1 month	In a year
FFR (insurance part)	26%	392 1 02 02140 06 1100 160	1613,04	19356,48
FFOMS	5,1%	392 1 02 02103 08 1011 160	316,40*	3796,85
TOTAL:			1929,44	23153,33

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

To the attention of entrepreneurs! When paying contributions in 2017, the following CBC applies over the past period of 2016:

Insurance premiums for pension insurance PP for itself in a fixed size	Contributions	182 1 02 02140 06 1100 160
	Peni.	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance premiums for compulsory pension insurance in a fixed size, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the income of the payer, over 300 thousand rubles)	Contributions	182 1 02 02140 06 1200 160
	Peni.	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance premiums for compulsory medical insurance of the working population in a fixed size, credited to the budget of the Federal Fund for Compulsory Medical Insurance coming from payers	Contributions	182 1 02 02103 08 1011 160
	Peni.	182 1 02 02103 08 2011 160
	Fine	182 1 02 02103 08 3011 160

Calculation of contributions for incomplete reporting period

If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
• the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));

Those. If the entrepreneur was registered on 12.02.2016, the amount of insurance premiums per year in the FIU will be 17131.60 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 payments

Calculation of contributions for income over 300 thousand rubles

If the IP revenues for the estimated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 23153.33 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of 28.11.2015 N 347-FZ.

Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2016. the maximum amount of contributions to the FIU is 154851.84 rubles. (6204 x 8 x 26% x 12)

Important! For entrepreneurs applying UPO 15% (income minus expenses), when calculating income for the purposes of insurance premiums, expenses are not taken into account. Entrepreneurs on the basis of (13%) when calculating insurance premiums of 1% of the amount of over 300 thousand rubles. May reduce revenues on the amount of costs (Resolution of the Constitutional Court No. 27-P dated November 30, 2016)

Calculation of income

Tax regime	Income	Where do you take
Outside (income from entrepreneurial activity)
Organized regardless of the selected tax option (6% or 15%)	Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses
Patent system	Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is considered
ENVD	Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up
Eskhn	Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses

If IP applies more than one tax regime, the taxable revenues from activity are summed up.

Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.

To the attention of entrepreneurs! From 2016, the CBC since the contribution from income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.

Example: The income of the individual entrepreneur of the 1970 year ago amounted to 2,400,000 rubles for 2016. The amount of insurance premiums in the FIU will be:

fixed part 19356,48 rub.
+

TOTAL: 40356,48 RUB.

In the FFOMS, regardless of the size of the income, we pay a fixed payment of 3796.85 rubles.

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

Insurance contributions of individual entrepreneurs
In the FFR and FFOMS in 2015

To the attention of entrepreneurs! Since 2015, the size of a fixed part of insurance premiums in the FFR and FFOM has changed.

The procedure for calculating contributions to the FIU in 2015:

• until December 31 current year Fixed part of contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);
• until April 1 of the year following the reporting, the calculation of the insurance premiums in the FIU (1% of the income of over 300 thousand rubles per year) is paid;

In the FFOMS in 2015, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMs are calculated by the formula (Mrots at the beginning of the year X, the rate of insurance premiums (5.1%) x 12).

Mrots in 2015 is 5965 rubles. (Approved by Federal Law No. 408-FZ dated December 1, 2014).

Fixed contributions for 2015

Contribution	Rate	CBC for 2015	For 1 month	In a year
FFR (insurance part)	26%	392 1 02 02140 06 1000 160	1550,90	18610,80
FFOMS	5,1%	392 1 02 02101 08 1011 160	304,22	3650,58
TOTAL:			1855,12	22261,38

Calculation of contributions for incomplete reporting period

If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
• the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));

Those. If the entrepreneur was registered on 12.02.2015, the amount of insurance premiums for the year in the FIU will be $ 16450,62 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 payments - Until December 31, for which contributions paid, but the FIU on its website places information about the need to pay payments until 27.12, due to the fact that in the last days of the year, banks may not have time to transfer payments.

Calculation of contributions for income over 300 thousand rubles

If the IP revenues for the estimated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 22261.38 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of July 23, 2013 N 237-FZ.

Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR 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)

costs are not taken into account.

Calculation of income

Tax regime	Income	Where do you take
Outside (income from entrepreneurial activity)	Revenues taxable NDFL. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; § 3.1. Sheet B.
USN regardless of the chosen tax option (6% or 15%)	Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses
Patent system	Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is considered
ENVD	Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up
Eskhn	Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses

If IP applies more than one tax regime, the taxable revenues from activity are summed up.

Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.

Example:

fixed part 18610.80 rub.
+
Individual part (2 400 000 - 300 000) x 1% \u003d 21000 rub.

TOTAL: 39610.80 rub.

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

Insurance contributions of individual entrepreneurs in the FFR and FFOMs in 2014

Until 2014, insurance premiums in the FIU of individual entrepreneurs were united for all and did not depend on the volume of income received. Since 2014, the procedure for calculating and paying contributions is changing, they will share on:

• fixed part (required to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regimens and the size of the income). Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);
• individual part of insurance premiums in the FIU (1% of the amount of income over 300 thousand rubles per year);

We note that since 2014, the FIU itself will be engaged in dividing the amount of contributions to the insurance and cumulative part. Now, when calculating bet contributions and amounts do not depend on year of birth, and the listing is carried out by a single payment document (federal law of 04.12.2013 No. 351-FZ Art.22.2.).

In the FFOMs in 2014, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions in FF are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (5.1%) x 12).

Fixed contributions for 2014

* Calculations made on the basis of the Mrots for 2014 - 5554 rubles.

Contribution	Rate	CBC for 2014	For 1 month	In a year
FFR (insurance part)	26%	392 1 02 02140 06 1000 160	1444,04	17328,48
FFOMS	5,1%	392 1 02 02101 08 1011 160	283,25	3399,05
TOTAL:			1727,29	20727,53

Calculation of contributions for incomplete reporting period

If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
• the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));

Those. If the entrepreneur was registered on 12.02.2014, the amount of insurance premiums for the year in the FIU 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 payments - Until December 31, the premiums pay.

Calculation of contributions for income over 300 thousand rubles

If IP revenues for the calculated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 20727,53 rubles. (FFR + FFOMS), it must calculate and transfer to the Pension Fund of the Russian Federation an individual part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of July 23, 2013 N 237-FZ.

Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR 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! Neither for payers of insurance premiums paying tax on income individuals (OK); Neither for entrepreneurs using USN 15% (income minus costs) when calculating income for the purposes of insurance premiums costs are not taken into account.

Calculation of income

* P.8 Article 14 of the Federal Law of July 24, 2009 No. 212-FZ in the editors of the Federal Law of July 23, 2013 N 237-FZ

Tax regime	Income	Where do you take
Outside (income from entrepreneurial activity)	Revenues taxable NDFL. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; § 3.1. Sheet B.
USN regardless of the chosen tax option (6% or 15%)	Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses
Patent system	Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is considered
ENVD	Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up
Eskhn	Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	Result Graph 4 books of income and expenses

If IP applies more than one tax regime, the taxable revenues from activity are summed up.

Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.

Example: The income of the individual entrepreneur of the 1970 year of birth was 2,400,000 rubles for 2014. The amount of insurance premiums in the FIU will be:

fixed part 17328,48 rub.
+
Individual part (2 400 000 - 300 000) x 1% \u003d 21000 rub.

TOTAL: 38328.48 RUB.

In FFOMs, regardless of the size of the income, we pay a fixed payment of 3399.05 rubles.

Accounting reports and penalties of individual entrepreneurs

Since 2012, individual entrepreneurs, notaries and lawyers reporting in the FIU do not pass. At the end of the year, the income declaration should be handed over to the tax inspectorate in accordance with the selected tax regime. If the information on the income of the entrepreneur in the FTS will be absent in connection with the non-submission of reporting them, the FIU is obliged to collect contributions at the maximum rate on the basis of 8 minimum wage in the amount of 138 627, 84 rubles.

Facebook.

Twitter.

In contact with

Odnoklassniki.

Google+