To calculate the fixed payments of an individual entrepreneur in 2017, a minimum wage equal to 7,500 rubles is applied. per month.
Thus, the cost insurance year in a fixed amount for compulsory health insurance is 4590.00 rub.(Minimum wage x 5.1% x 12). It is necessary to pay insurance premiums for the FFOMS before January 9, 2018 (December 31, 2017 is a day off).
Please note that insurance contributions to the FFOMS from January 1, 2017 are administered by the tax service. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. BCC for transferring insurance premiums for individual entrepreneurs to the FFOMS 18210202103081013160.
Insurance premiums in a fixed amount for 2017 for mandatory pension insurance.
Until January 9, 2018 (December 31, 2017 day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 ru. (7500 rubles * 26% * 12 months).
Please note that from January 1, 2017, insurance contributions to the FIU are administered by the tax service. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. 18210202140061110160.
Those individual entrepreneurs who received income in 2017 with more than 300,000 rubles. must pay to the IFTS additional fixed insurance premiums in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment paid before December 31, 2017 (RUB 23,400). Such a payment must be paid to the IFTS no later than July 2, 2018. BCC for transferring insurance premiums for individual entrepreneurs to the FIU 18210202140061110160.
From April 23, new CBCs are in effect for IP contributions
The calculation of the fixed payment is made according to the formula:
(IP income - 300,000 rubles) * 1%.
Those. if in 2017 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of a fixed payment to the PFR will be 97,000 rubles. ((10,000,000 - 300,000)*1%). total amount fiused insurance premiums to the Pension Fund for 2017 of this individual entrepreneur will amount to 120,400 rubles. (23400 +97 000).
If the IP income for 2017 is RUB 19,020,000 and more, then the amount of fixed insurance premiums in the Pension Fund for 2017 will be 187,200 rubles. ((19,020,000 -300,000)*1%), which the IP must pay until January 9, 2018(December 31, 2017 day off) in the amount of 23,400 rubles. and before July 2, 2018 in the amount of 163,800 rubles.
We recommend that an individual entrepreneur on a “roshchenka” pay fixed insurance premiums for 2017 to the Federal Tax Service by December 31, 2017. In this case, the tax on the contributions paid can be reduced to 100% or the contributions can be taken into account in expenses.
The amount of insurance premiums for billing period is determined in proportion to the number of calendar months, starting from the month of the beginning (end) of the activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.
FOR 2017
|
IP with an income of up to 300 thousand rubles. in year, Heads of KFH and members of KFH |
IP with an income of over 300 thousand rubles. in year |
|
1 minimum wage * 26% * 12 CONTRIBUTION TO PFR = 23400.00 rubles. |
1 minimum wage * 26% * 12 + 1.0% of the amount> 300 thousand rubles. Max.: 8MRO*26%*12 = RUB 187,200.00 CONTRIBUTION TO PFR = RUB 23,400.00+ + (INCOME-300000)*1% until July 2, 2018 - 1% of income. |
The amount of insurance premiums for 2018-2020
Since 2018, the calculation procedure has changed fixed contributions Individual entrepreneurs, lawyers, heads and members of peasant farms, etc. Article 430 of the Tax Code of the Russian Federation provides for the values \u200b\u200bof fixed contributions that do not depend on the minimum wage, as in 2015-2017.
Contributions to the PFR from income exceeding 300,000 rubles. will be calculated as 1% of the excess amount, but not more than the maximum allowable value.
Fixed IP contributions for 2018-2020
| Insurance premiums in PFR, FFOMS |
2018 |
2019 |
2020 |
|---|---|---|---|
|
Mandatory contribution in the FIU with income not exceeding 300,000 rubles. |
RUB 26,545 |
RUB 29,354 |
RUB 32,448 |
|
The maximum allowable amount of contributions to the FIU |
RUB 212,360 (RUB 26,545 ×8) |
RUB 234,832 (RUB 29,354 ×8) |
RUB 259,584 (RUB 32,448 ×8) |
|
Contributions to the MHIF |
5 840 rub. |
RUB 6,884 |
RUB 8,426 |
The deadline for paying "pension" contributions from income exceeding 300,000 rubles. starting from the reporting for 2017, it is necessary to pay no later than July 1 of the following year for the reporting year.
So for 2017, insurance premiums to the PFR from the excess amount must be paid no later than July 2, 2018 (since July 1, 2018 is a day off).
Insurance premiums for the heads of peasant farms and their members are also fixed and correspond to the minimum amount of insurance premiums in the PFR and FFOMS.
For many years, the Government obliged individual entrepreneurs to regularly pay insurance premiums not only for their employees, but also for themselves. Thus, it was planned to significantly fill the state budget. Despite the assurances of the developers of the laws, the system of taxation of individual entrepreneurs in force until 2016 did not bring the expected financial result. Due to low revenues to the state budget, it was decided to strengthen tax burden for small business.
Insurance premiums of individual entrepreneurs for themselves in 2016
In order to legally conduct commercial activities in the territory Russian Federation, individual entrepreneurs must pay not only taxes, but also insurance premiums:
Advice: this table shows the formulas for individual entrepreneurs on common system taxation, which throughout 2016 carried out economic activity. IP who chose another tax regime, or subjects entrepreneurial activity who registered during this reporting period (or suspended business for some reason) use other formulas to calculate mandatory insurance premiums.
How to pay an insurance premium of 1% to the Pension Fund?
Individual entrepreneurs, total income which in 2016 will exceed the statutory limit of 300,000 rubles, are required to pay an insurance premium from the excess amount of 1%. This procedure is regulated by Federal Law No. 212 and is subject to execution by all individual entrepreneurs.
In parallel, the Federal legislation of Russia establishes restrictions that relate to the total amount of payment to the Pension Fund for the year. Its boundary value should not exceed 8 minimum wages. Individual entrepreneurs are advised to use a special formula for making the most accurate calculations: the minimum wage (the amount of the minimum wage) 2016 x 12 x 26.00% x 8. From July 01, 2016, the minimum wage increased to 7,500 rubles, respectively, in 2017 individual entrepreneurs will have to pay more insurance premiums, since this indicator has a direct impact on their value.
Example:
An individual entrepreneur began to conduct commercial activities from 01/01/2016. For 2016, the total income of the IP amounted to 12,000,000 rubles. A business entity falls immediately under two articles of the Federal Law and will have to pay two types of fees to the Pension Fund:
- Because individual entrepreneur worked without interruption throughout 2016, he will have to pay an insurance fee based on the established minimum wage. This payment must be made by December 31, 2016.
- The second type of insurance premium for an individual entrepreneur must be calculated according to the formula, since his total income for 2016 exceeded 300,000 rubles. We substitute the available data into the formula and get the sum insurance fee payable: (12,000,000 - 300,000) x 1.00% = 117,000 rubles. The action in brackets is carried out to determine the amount of income in excess of the established amount of profit.
Insurance premiums for individual entrepreneurs who passed state registration in 2016
Russian citizens who have decided to open their own business and in 2016 passed the state registration in the status of individual entrepreneurs, as well as other business entities, must accrue and pay insurance premiums to the Pension Fund. This category of individual entrepreneurs will need to calculate their obligations to the budget only for the actual days of their work.
Advice: when calculating insurance premiums, newly created individual entrepreneurs should be extremely careful. The amount of the fee payable must be calculated down to kopecks. Otherwise, during the inspection, employees of the Pension Fund may charge an additional insurance premium, which will automatically entail the imposition of penalties.
Legislators offer this category of individual entrepreneurs to facilitate the calculation process by making calculations in 2 steps. First of all, they should calculate the amount of insurance premiums for the month in which the IP was registered in the status of a business entity (you first need to decide which type of taxation to choose for the IP). After that, they can calculate the amount of insurance premiums for the months remaining until the end of the reporting year:
In accordance with the explanatory letter of the Ministry of Labor, registered on March 10, 2015 under the number 17-3 / in-103, individual entrepreneurs, when calculating insurance premiums, must also take into account the day on which state registration was carried out and an entry was made in the Unified State Register of Individual Entrepreneurs ). For example, if a business entity received an appropriate certificate on August 02, 2016, then this date will be taken into account when making calculations.
The above formula will have to be applied by individual entrepreneurs who have made the decision to voluntarily close their business and withdraw from state accounting. When making calculations, IP must take into account the day of termination commercial activities. For example, if a business entity was removed from the state register on March 10, 2016, then it must take this date into account when calculating insurance premiums.
If an individual entrepreneur worked without a break in 2016, then he needs to apply the following formula to calculate insurance premium obligations:
Insurance premiums for individual entrepreneurs who did not conduct commercial activities in 2016
If individual entrepreneurs suspended their activities in 2016, then they need to focus on Federal Law No. 212 (Article 14, paragraph 6). This legal act specifies a complete list of cases in which business entities are exempted from the obligation to pay insurance premiums to the FFOMS and the PFR. If one of these cases became the reason for the suspension of the economic activity of an individual entrepreneur, then he will need to pay an insurance premium only for those calendar months where he worked.
Advice: Starting from 2016, small business representatives must calculate insurance premiums in proportion to the calendar days in which the activity was carried out. It follows from this that for non-working days, an individual entrepreneur should not charge mandatory fees.
What can individual entrepreneurs expect in 2017?
Currently, business entities are still calculating insurance premiums according to the old scheme. According to experts, next year it will change, as the Ministry of Labor has already prepared a relevant bill and is trying to promote it in the State Duma. So far, the following is known about the plans of legislators:
- Most likely, in 2017 all insurance premiums (FFOMS, PFR, FSS) will be replaced by the Unified Social Insurance Contribution (ESS).
- In 2017, individual entrepreneurs will use the updated insurance premium payment scheme.
- It is planned that from 2017, the ESSA business entities will pay not to the Pension Fund, FFOMS and FSS, but to the Federal Tax Service (FSN).
Example:
If the minimum wage on 01/01/2017 is 7,500 rubles, then we get the following results:
- Calculation of contributions to the IP Pension Fund for oneself: (7,500 x 26% x 12 months) = 23,400 rubles.
- Calculation of contributions to the FFOMS IP for oneself: (7,500 x 5.10% x 12 months) = 4,590 rubles.
- In total, an individual entrepreneur will need to pay for reporting year RUB 27,990 If we compare this figure with the amount of insurance premiums that an individual entrepreneur must pay for 2016, then a significant difference is noticeable upward by 4,836.67 rubles.
In means mass media data appeared that on 01/01/2017 the minimum wage will be increased to 8,800 rubles. Accordingly, this indicator will affect the increase in insurance premiums that an individual entrepreneur will have to pay for himself.
Assuming that this indicator is approved at the legislative level, the amount of insurance premiums for 2017 will be as follows:
- Calculation of contributions to the IP Pension Fund for oneself: (8,800 x 26% x 12 months) = 27,456 rubles.
- Calculation of contributions to the FFOMS IP for oneself: (8,800 x 5.10% x 12 months) = 5,385.60 rubles.
- In total, an individual entrepreneur will need to pay 32,841.60 rubles for the reporting year. Compared to 2016, the amount of the insurance premium payable will increase by 9,688.27 rubles (32,841.60 - 23,153.33).
Recently Federal Tax Service published in specialized mass media a letter registered on July 28, 2016 under the number BS-3-11/3455@. This explanatory document says that individual entrepreneurs, starting from January 1, 2017, will have to calculate and pay insurance premiums for themselves in accordance with the regulations of the Tax Code in force in Russia (in particular, Article 430).
The changes also affected the rules for calculating income for individual entrepreneurs who do not use the labor of hired workers. From January 1, 2017, the total income will be determined in accordance with the regulations of the following articles of the Tax Code of the Russian Federation:
The amount of insurance premiums for individual entrepreneurs in 2016
- Calculation of contributions to the IP Pension Fund for himself in 2016: (6,204 x 26% x 12 months) = 19,356.48 rubles.
- Calculation of contributions to the FFOMS IP for oneself: (6,204 x 5.10% x 12 months) = 3,796.85 rubles.
- For 2016, you need to pay 23,153.33 rubles for yourself, since on 01/01/2016 the minimum wage is set at 6,204 rubles.
Individual entrepreneurs must make contributions to the FFOMS and PFR in 2016, which must be paid before December 31, 2016. Business entities must transfer medical and pension insurance premiums according to the main CBC (individual entrepreneurs can find the required code in the complete list posted in the Tax Code of the Russian Federation):
|
No. p / p |
CBC code | |
| 1 | 392 1 02 02103 08 1011 160 | Fixed premiums for compulsory health insurance |
| 2 | 392 1 02 02140 061200 160 | Fixed insurance premiums for mandatory pension insurance, credited to the Pension Fund of Russia for the payment of an insurance pension (the calculation is based on income exceeding 300,000 rubles), should not be |
| 3 | 392 1 02 02140 061100 160 | Fixed insurance contributions for compulsory pension insurance credited to the Pension Fund of Russia for the payment of an insurance pension (calculated from income not exceeding 300,000 rubles) |
Fixed IP contributions in 2016
The federal legislation of Russia allows individual entrepreneurs to pay fixed insurance premiums for themselves (this is what it is). They can use the following formulas to calculate.
The formula for calculating a fixed insurance contribution to the Pension Fund (PFR)
PFR SPS = (minimum wage x 12 x 26.00%) + 1.00%, Where
- SFS PFR - the amount of a fixed insurance contribution to the Pension Fund;
- 26,00% - interest rate applied IP;
- 1.00% - a rate that is charged on the amount of excess of the established maximum income (300,000 rubles).
Example:
- Calculation of an insurance fixed contribution with an annual turnover exceeding 300,000 rubles: FSF PFR = (6,204.00 x 12 x 26.00%) + 1.00% = 21,637.48 rubles.
- Calculation of an insurance fixed contribution with an annual turnover not exceeding 300,000 rubles: FSF PFR = (6,204.00 x 12 x 26.00%) = 19,356.48 rubles.
The formula for calculating the fixed insurance premium in the MHIF
SPS MHIF = (minimum wage x 12 x 5.10%), Where
- FSF MHIF - the amount of a fixed insurance contribution to the MHIF;
- minimum wage - minimum size wages, established on the 1st day of the reporting year;
- 12 - the number of calendar months;
- 5.10% - interest rate applied by IP;
Example:
SPS MHIF = (6,204.00 x 12 x 5.10%) = 3,796.85 rubles.
The formula for a fixed insurance premium for individual entrepreneurs in 2016
FV IP 2016 = FSF PFR 2016 + FSF MHIF 2016, Where
- FV IP 2016 - a fixed contribution of an individual entrepreneur;
- SFS PFR 2016 - the amount of a fixed insurance contribution to the Pension Fund;
- FSF MHIF 2016 - the amount of a fixed insurance contribution to the MHIF.
Example:
- Calculation of a fixed contribution of IP with an annual turnover exceeding 300,000 rubles: FV IP 2016 = 21,637.48 rubles. + RUB 3,796.85 = 25,434.33 rubles.
- Calculation of an insurance fixed contribution with an annual turnover not exceeding 300,000 rubles: FV IP 2016 = 19,356.48 rubles. + RUB 3,796.85 = 23,153.33 rubles.
The maximum amount of a fixed contribution for an individual entrepreneur in 2016
In accordance with the regulations federal law In Russia, individual entrepreneurs can pay a fixed insurance premium for themselves, the amount of which should not exceed 8 minimum wages. As of January 01, 2016, this value is 6,204 rubles:
- MSHF IP \u003d (8 x minimum wage) x 12 x 26.00%
- MSFV IP \u003d 49,632 x 12 x 26.00% \u003d 154,851.84 rubles.
If the subject of entrepreneurial activity carried out economic activities incomplete year, then he must pay a fixed insurance premium only for the actual months of work.
Example:
An individual entrepreneur has passed state registration (currently individuals got the opportunity) in August 2016. Contributions will be calculated as follows:
- Fixed insurance contribution to the MHIF = 8 x minimum wage (August, September, October, November and December) * 5.10% = 2531 rubles. 23 kop.
- Fixed insurance contribution to the PFR (total turnover less than 300,000 rubles) = minimum wage x 8 x 26.00% = 12,904.32 kopecks.
- For example, the total turnover for the working months of 2016 amounted to 520,000 rubles. Fixed insurance contribution to the PFR (total turnover over 300,000 rubles) = minimum wage x 8 x 26.00% + 1.00% x (520,000 - 300,000) = 49,632.00 x 26.00% + 2,200, 00 = 12,904.32 + 2,200.00 = 15,104.32 kop.
Save the article in 2 clicks:
Individual entrepreneurs who do business in Russia must comply with the regulations of the Federal legislation and, at the end of the reporting period, independently accrue insurance premiums for themselves. The funds do not calculate the obligations of business entities that do not use the labor of employees. Individual entrepreneurs should remember that violation of the terms for calculating and paying insurance premiums to the budget for themselves will lead to problems with regulatory authorities, and this is fraught with large penalties. If an individual entrepreneur is afraid of making mistakes in calculations, he should use special Internet services, on which all calculations will be carried out automatically. Special attention the issue related to the calculation of insurance premiums should be given to individual entrepreneurs who have on hand. Regulatory authorities check such business entities very carefully, since quite often in this way legal entities relieve themselves of responsibility to creditors, which may be the budget.
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Each individual entrepreneur annually pays mandatory insurance premiums for himself - regardless of the fact of doing business and the presence of employees. In this article, we'll show you how to use our free premium calculator and how to calculate your own premiums, including for a partial year, when and where to pay them, and what happens if you don't pay your premiums.
How to use the calculator?
- - the beginning of the activity of the IP - the date of registration in the USRIP;
- - the end of the activity of the IP - the date of registration of the termination of entrepreneurial activity.
Then, in the "Income" field, enter the amount of income for the year, if it exceeds 300 thousand rubles:
- - on the simplified tax system, this is income excluding expenses;
- - on UTII and a patent, we look at the imputed annual income from which the tax is paid, or the amount of income assumed by the patent;
- - on the OSNO, this is the amount of income that needs to be reduced for a tax deduction.
At the bottom of the calculator on the right you will see the amount of contributions payable. The calculation is done automatically, you do not need to press anything extra.
How to calculate insurance premiums?
The amount of contributions consists of a fixed part for pension and health insurance and an additional 1% of contributions, which is paid on incomes exceeding 300 thousand per year. Additional contributions are paid for pension insurance.
Fixed contributions the entrepreneur pays even if he does not operate and does not receive income. Every year, officials must set the amount of fixed contributions anew. In our table, you can see what amounts of contributions Russian entrepreneurs have transferred over the past four years.
Additional 1% fee pay those individual entrepreneurs who earn more than 300 thousand rubles a year. The amount of income is determined by the taxation system, we have already written about this above.
The amount of contributions for pension insurance for 2018, consisting of a fixed part and 1% over 300 thousand rubles, should not exceed 218,200 rubles, for 2019 - 241,716 rubles.
Individual entrepreneur insurance premiums for an incomplete year
If an entrepreneur registered or closed an IP in the middle of the year, then insurance premiums are calculated based on the real time of activity in the IP status. To calculate, you need to know the number of full months of activity and the number of days in an incomplete month of activity. The date of registration of an individual entrepreneur and the date of registration of the termination of business activities do not need to be considered:
- - the first day of the activity of the IP - the date of registration in the USRIP;
- - the last day of the activity of the IP - the date of registration of the termination of business activities.
The amount of contributions will decrease in proportion to the number of days in a year in IP status. Calculate contributions for an incomplete year on the calculator.
If income for an incomplete year exceeded 300 thousand rubles, calculate a 1% additional contribution for pension insurance from the excess amount.
Where to pay insurance premiums?
Since 2017, entrepreneurs have been paying contributions to the Federal Tax Service. Specify the details and CCC for payment in your tax office. Be careful: officials periodically change the CBC. Keep the codes up to date or use modern services. In the Kontur.Accounting web service, when filling out payments, they are automatically filled with up-to-date KBK.
Due dates for contributions
IP pays fixed contributions to the end calendar year. He can split the amount into parts or pay it all at once. Additional contributions should be transferred before July 1 (from 2019) of the next year. But it is allowed to pay them together with fixed contributions until December 31 of the corresponding year.
If the IP ceased operations in the middle of the year, then payments must be made no later than 15 calendar days from the date of exclusion from the USRIP.
Liability for non-payment of contributions
In case of late payment of contributions, an individual entrepreneur may receive a fine of 20% of the unpaid amount. The fine will increase to 40% if officials determine that non-payment was intentional. In addition, for each day of delay, penalties are charged in the amount of 1/300 of the refinancing rate in the period from 1 to 30 (inclusive) calendar days of delay and 1/150 of the refinancing rate from 31 days of delay.
What is the amount of insurance premiums for IP in 2017? Has the amount payable "for myself" increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? Which exact amounts contributions payable? Are there any new CSCs? You will find answers to these and other questions about IP insurance premiums and sizes in this article.
Regulatory regulation since 2017
What contributions to pay individual entrepreneurs for employees and "for themselves" in 2017
2017, individual entrepreneurs are required to pay insurance premiums from payments and remuneration 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, along with this, in 2017, individual entrepreneurs must transfer insurance premiums “for themselves”:
- for pension insurance;
- for health 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 conduct actual business activities or are simply registered in 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 IPs. In particular, this principle of paying 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. Them in 2017 IP, according to general rule, do not pay (clause 6 of article 430 of the Tax Code of the Russian Federation). However, the payment of these contributions, as before, can be made 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 the appropriate allowance at the expense of the FSS.
Entrepreneurs do not pay insurance premiums “for injuries” in 2017. The payment of these IP contributions is not provided even on a voluntary basis.
What values to 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 6,204 rubles). Cm. " ";
- rates of insurance contributions to the relevant fund. For 2017, the tariffs are as follows: in the PFR - 26%, in the FFOMS - 5.1%, FSS - 2.9%;
- the period for calculating insurance premiums “for oneself” (it can be a whole year, or maybe less).
Pension insurance contributions of individual entrepreneurs in 2017
The amount of fixed pension insurance premiums that an individual entrepreneur must pay “for himself” for the whole of 2017 can be determined by the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):
Now let's calculate the amount of pension insurance premiums that an individual entrepreneur will need to transfer "for himself" in 2017, and also see how much the amount of fixed insurance premiums has increased compared to 2016.
The annual income of IP 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 | 2017 |
| RUB 19,356.48 (RUB 6,204 × 26% × 12 months) | 23,400 rubles (7,500 rubles × 26% × 12 months). |
The annual income of IP for 2017 is more than 300,000 rubles
If the annual income of an individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount must be transferred to the FIU.
Read also From May 3, the CBC was canceled for additional insurance premiums for individual entrepreneurs, over 300,000 rubles
Let's give an example of calculation.
Example.
IP income for 2017 amounted to 985,000 rubles. This is more than 300,000 rubles, so you need to transfer an additional amount of contributions. The total excess amounted to 685,000 rubles (985,000 rubles - 300,000 rubles). The amount of the additional contribution will be 6,850 rubles (685,000 rubles × 1%). Total for 2017 you need to pay pension contributions in the amount of 30,250 rubles (23,400 rubles + 6,850 rubles).
Maximum amount of pension contributions in 2017
For 2017, paragraph 1 of Article 430 of the Tax Code of the Russian Federation defines the formula by which the maximum amount of pension contributions is calculated. More than this amount, you will not need to transfer contributions. Here is the formula: 
Thus, the maximum amount of pension contributions of 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 contributions of individual entrepreneurs in 2017
The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of an individual entrepreneur (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). The following formula is used to calculate medical contributions in 2017: 
| 2016 | 2017 |
| RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months) | RUB 4,590 (RUB 7,500 × 5.1% × 12 months) |
Individual entrepreneur contributions for disability and in connection with motherhood in 2017
As we have said, this type of contribution is optional. Their IP in 2017 has the right to transfer voluntarily. To calculate the amount of the voluntary contribution for this type of insurance for 2017, you should apply the formula that is established by Part 3 of Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. 
| 2016 | 2017 |
| RUB 2,158.99 (6,204 rubles × 2.9% × 12 months) | 2 610 rub. (7,500 rubles × 2.9% × 12 months) |
If the IP status was 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 a person was listed in the USRIP in the status of a businessman. However, there are still some features of the calculation of insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.
Example conditions and rules for counting days
The person received IP status on February 16, 2017. However, on November 14, 2017, he was already deregistered in the IP and he was expelled 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's explain.
So, the IP status was acquired and lost during 2017. In such a case, take into account the following provisions tax legislation RF:
- the number of calendar days in the month of commencement of activities must be counted from the day following the date state registration IP (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2017, fixed IP contributions must be calculated from February 17, 2017;
- the number of calendar days in the month when the individual entrepreneur lost his status, count until the day the termination of activity is registered. Do not include the date of exclusion from the USRIP in the calculation of insurance premiums in 2017 (clause 5, 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.
Formulas for calculations
The amount of pension and medical insurance premiums for incomplete months IP activities in 2017 can be determined by the following formula:
Read also New types of preferential activities under the simplified tax system in terms of insurance premiums were approved
In order to calculate pension and medical contributions for each full month of activity as an individual entrepreneur, use a different formula: 
An example of the calculation of contributions for 2017
So, for starters, let's calculate insurance premiums for incomplete months of doing business in 2017. In our example, these are February and November. For these days, we need to count the days of activities.
| Month | Amount of contributions |
| February | In February 2017, business activities were carried out 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 = 835.71 rubles. (7500 rubles × 26% / 28 days × 12 days); medical contributions = 163.93 rubles. (7500 rubles × 5.1% / 28 days × 12 days) |
| November | In November 2017, business activities were carried out from November 1 to November 13, 2017 (13 calendar days). There are 30 calendar days in November. Therefore, the amount of contributions for November 2017 will be: pension contributions = 845 rubles. (7500 rubles × 26% / 30 days × 13 days); medical contributions = 165.75 rubles. (7500 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 = 15,600 rubles. (7500 rubles × 26% × 8 months); medical contributions 3060 rubles. (7500 rubles × 5.1% × 8 months); |
Total sum: summing up
The total fixed insurance premiums of an individual entrepreneur “for himself” in 2017, which started and stopped 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 IP received an income in the total amount of 1,100,000 rubles for the period of its activity in 2017, 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. equal to 8,000 rubles (800,000 rubles × 1%).
In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (17,280.71 rubles + 8,000 rubles). This amount does not exceed maximum size pension contributions set for 2017. Maximum amount pension contributions in 2017 - 187,200 rubles (we wrote about it above).
Suspension of activities in 2017
It happens that the IP does not lose its status, but simply for some reason suspends its activities. tax code The Russian Federation, in the version that has been in force 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 are referred 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:
- time of military service on conscription;
- the period of care of one of the parents for each child until he reaches 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 years;
- the period of residence of the spouses of military personnel undergoing 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;
- period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
It is possible not to pay contributions in 2017 for these periods 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. By 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 exempting an individual entrepreneur from paying fixed insurance premiums in 2017 for the periods listed above (for example, for childcare periods) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarification on this issue.
Terms of payment of insurance premiums in 2017
Mandatory pension and medical contributions “for oneself” must be paid no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to transfer (if the activity was carried out the whole 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).
From this article, you will learn in an accessible form about the amounts of contributions to funds for individual entrepreneurs for yourself in 2019 and earlier, you will be able to independently calculate the amount of the contribution, incl. and for less than a year. Familiarize yourself with the cases when individual entrepreneurs may not pay insurance premiums, with the terms for paying premiums, with how to find out the details, generate a receipt and pay insurance premiums on your own.
The fixed amount of contributions to the funds for individual entrepreneurs for themselves 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 below…
Payment of insurance premiums to the PFR and FFOMS
Each individual entrepreneur, regardless of whether he has employees or not, must pay fixed insurance premiums for himself in two extrabudgetary funds- The Pension Fund of the Russian Federation (PFR) and federal fund compulsory health insurance (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-FZ). Moreover, you can pay it both at a time and by breaking it into parts, the main thing is that the entire amount of contributions should be paid by December 31 of the current calendar year. In case of non-payment or incomplete payment of insurance premiums in fixed time penalties are charged.
The formula for calculating insurance premiums
The formula for calculating contributions is defined by Article 14 of the Federal Law No. 212-FZ and is as follows:
Contribution amount = minimum wage * TARIFF * number of months
Where the minimum wage is the minimum wage set by federal law to the beginning fiscal year, for which insurance premiums are paid, TARIFF - the rate of the insurance premium to the PFR or FFOMS, established by Article 12 of the Federal Law No. 212-FZ.
An example of calculating the contribution to the PFR for 2019
7 500 rub. * 26% * 12 = 23,400 rubles.
Minimum wage by years
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.
For 2013, the minimum wage was - 5,205 rubles.
For 2012, the minimum wage was - 4,611 rubles.
Insurance premium rates 2019
IP insurance premiums 2017
The president signed a law that puts insurance premiums under the control of the tax authorities. From January 1, 2017, you will have to pay contributions for individual entrepreneurs not to the Pension Fund and the Social Insurance Fund, as before, but to the tax office at the place of registration.
The amount of contributions to the funds in 2017 is 27,990 rubles, of which:
The amount of insurance contributions to the FFOMS in 2017 = 4,590 rubles.
The amount of insurance premiums to the PFR in 2017 = 23,400 rubles.
If the income of an individual entrepreneur exceeds 300,000 rubles. for 2017, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the PFR with an income of 1,000,000 for 2017:
(1,000,000 - 300,000) * 1% = 7,000 rubles.
IP insurance premiums 2016
The amount of contributions to the funds in 2016 is 23,153.33 rubles, of which:
The amount of insurance contributions to the FFOMS in 2016 = 3,796.85 rubles.
The amount of insurance premiums to the Pension Fund in 2016 = 19,356.48 rubles.
If the income of an individual entrepreneur exceeded 300,000 rubles. for 2016, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the PFR with an income of 500,000 for 2016:
This payment to the FIU must be paid no later than April 1, 2017. The total payment to the PFR for 2016 is limited to the amount of 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.
IP insurance premiums 2015
The amount of contributions to the funds in 2015 is 22,261.38 rubles, of which:
The amount of insurance contributions to the FFOMS in 2015 = 3,650.58 rubles.
The amount of insurance contributions to the Pension Fund in 2015 = 18,610.80 rubles.
If the income of an individual entrepreneur exceeded 300,000 rubles. for 2015, the contribution to the Pension Fund increases by an additional 1% of the excess amount.
An example of calculating an additional contribution to the PFR with an income of 500,000 for 2015:
(500,000 - 300,000) * 1% = 2,000 rubles.
This payment to the FIU must be paid no later than April 1, 2016. The total payment to the PFR for 2015 is limited to the amount of 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.
IP insurance premiums 2014
The amount of insurance premiums for individual entrepreneurs in 2014 is 20,727.53 rubles, of which:
The amount of insurance contributions to the FFOMS in 2014 = 3,399.05 rubles.
The amount of insurance contributions to the Pension Fund in 2014 = 17,328.48 rubles.
If the income of an individual entrepreneur exceeded 300,000 rubles. for 2014, the contribution to the Pension Fund increases by an additional 1% of the excess amount. The total payment to the PFR for 2014 is limited to the amount of 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.
IP insurance premiums 2013
The amount of insurance premiums for individual entrepreneurs in 2013 is 35,664.66 rubles, of which:
The amount of insurance contributions to the FFOMS in 2013 = 3,185.46 rubles.
The amount of insurance premiums to the Pension Fund in 2013 = 32,479.20 rubles.
IP insurance premiums 2012
The amount of insurance premiums for individual entrepreneurs in 2012 is 17,208.25 rubles, of which:
The amount of insurance contributions to the FFOMS in 2013 = 2,821.93 rubles.
The amount of insurance contributions to the Pension Fund in 2013 = 14,386.32 rubles.
Calculation of contributions to IP funds for an incomplete year
If you registered as an individual entrepreneur, for example, in the middle of 2015, then the calculation of the amount of contributions is made for an incomplete year. It is important to accurately, to the penny, calculate this amount so that there is no arrears. To determine how much fixed payment you need to pay before the end current year, calculate the contributions for the days of the month in which the registration took place, and then the contributions for the rest until the end of the year full months and sum them up.
The formula for calculating the installment for an incomplete month:
Contribution amount = minimum wage * TARIFF / number of days in a month * number of working days
An example of calculating the contribution to the PFR for 6 months and 12 days:
Incomplete month: 5 965 rubles. * 26% / 31 * 12 = 600.35 rubles.
Full months: 5 965 rubles. * 26% * 6 months = 9,305.4 rubles.
Total: 600.35 rubles. + RUB 9,305.4 = 9,905.75 rubles.
Attention!
Individual entrepreneurs must calculate contributions for their insurance 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, 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 days of work must be taken taking into account the day on which the registration of the termination of business activity took place (part 4.1 of article 14 of the Federal Law No. 212-FZ).
To avoid errors in calculations, use the free online calculator for calculating IP insurance premiums. Liability for non-payment of old contributions to funds
Since 2010, the territorial bodies of the Pension Fund have 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 for the direct write-off of the amount of debt (arrears in contributions, penalties and fines) from the accounts of non-payers.
Penalty for late payment contributions are calculated for each day of delay based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation. Penalties are charged for each day of delay up to the day of payment (collection) inclusive.
Cases when individual entrepreneurs may not pay insurance premiums
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.
Payment of contributions to the PFR and FFOMS for individual entrepreneurs
Now there is no need to look for a receipt form, a sample of filling out and details for paying insurance premiums to the Pension Fund of the Russian Federation and FFOMS. In generating a receipt for payment of insurance premiums to the PFR and FFOMS, the PFR service for generating payment documents will help you. This service also allows you to generate a receipt for payment of insurance premiums, penalties and fines for previous periods. We print and pay a receipt without commission in any bank, save the paid receipt. The 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 for paying insurance premiums to the PFR and FFOMS, use the PFR service for generating payment documents. Below is step-by-step instruction on the formation of a receipt for payment of insurance premiums to the PFR and FFOMS through the PFR service for generating payment documents, where you can get details for paying insurance premiums to the PFR and FFOMS in your region.
How to print a receipt for payment of insurance premiums to the PFR and FFOMS step by step instructions 2019
2. We note that we are the insured and choose our subject of the Russian Federation;
3. As a payment, we choose the payment of insurance premiums;
4. Because we are not an employer, then we choose individual entrepreneurs as a payer who 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 make payments (PFR or FFOMS);
7. Below we are offered to fill in the necessary fields for generating a 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 and also save it on our computer as a PDF file by clicking on the appropriate button;
9. We print and pay a receipt without commission in any bank, an example of a generated receipt is presented below.
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