Each individual entrepreneur annually pays mandatory insurance premiums- regardless of the fact of conducting business and the presence of employees. In this article we will tell you how to use our free calculator contributions and how to independently calculate contributions - including for less than a year when and where to pay them and what happens for non-payment of fees.
How to use the calculator?
- — start of the individual entrepreneur’s activities — the day following the date of registration in the Unified State Register of Individual Entrepreneurs;
- - end of the activities of the individual entrepreneur - the day preceding the date of registration of termination entrepreneurial activity.
Then, in the “Income” field, enter the amount of income for the year if it exceeds 300 thousand rubles:
- - according to the simplified tax system, this is income without taking into account expenses;
- — on UTII and a patent, we look at the imputed annual income on which the tax is paid, or the amount of income assumed by the patent;
- — on OSNO this is the amount of income that needs to be reduced by tax deduction.
At the bottom of the calculator on the right you will see the amount of contributions due. The calculation is done automatically, you don’t need to press anything additional.
How to calculate insurance premiums?
The amount of contributions consists of a fixed part for pension and health insurance and an additional 1% contribution, which is paid on income exceeding 300 thousand per year. Additional contributions are paid on pension insurance.
Fixed contributions the entrepreneur pays even if he does not conduct business and does not receive income. Every year, officials must set the amount of fixed contributions again. In our table you can see what amounts of contributions Russian entrepreneurs have made over the past four years.
Additional 1% contribution those individual entrepreneurs who earn more than 300 thousand rubles a year pay. The amount of income is determined by the taxation system, we have already written about this above.
The amount of contributions to pension insurance for 2017, consisting of a fixed part and 1% of income over 300 thousand rubles, should not exceed 187,200 rubles.
Individual entrepreneur insurance premiums for less than a year
If an entrepreneur registered or closed an individual entrepreneur in the middle of the year, then insurance premiums are calculated based on the real time of activity in the status of an individual entrepreneur. To calculate you need to know the number full months 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 termination of business activity do not need to be counted:
- — the first day of the individual entrepreneur’s activity is the day following the date state registration IP;
- — the last day of activity of an individual entrepreneur is the day preceding the date of exclusion of the entrepreneur from the Unified State Register of Individual Entrepreneurs.
Mandatory payment for less than a month calculated by the formula:
Minimum wage at the beginning of the year * tariff * number of days of activity / number of calendar days in a month
The payment amount for full months is calculated using the formula:
Minimum wage at the beginning of the year * tariff * number of full months of activity
Then add the calculation results using these two formulas. It remains to clarify the tariffs for calculating pension and medical contributions:
- — Pension Fund tariff — 26%;
- — FFOMS tariff — 5.1%.
If income for less than a full year exceeded 300 thousand rubles, calculate an additional 1% contribution to pension insurance from the excess amount.
Where to pay insurance premiums?
Since 2017, entrepreneurs pay contributions to tax office. This means that the details and BCC for payment have changed compared to previous years. Check them with your tax office.
Contributions for previous years must be paid, respectively, to the Pension Fund budget and to the FFOMS budget. Check the details at the regional offices of the Funds.
Due dates for payment of contributions
Individual entrepreneurs pay fixed contributions until the end of the calendar year. He can split the amount into parts or pay it at once. Additional contributions must be made by April 1 of the following year. But it is allowed to pay them together with fixed contributions before December 31 of the corresponding year.
If the individual entrepreneur 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 Unified State Register of Individual Entrepreneurs.
Responsibility for non-payment of contributions
If you are late in paying your fees, the individual entrepreneur may receive a fine of 20% of the unpaid amount. The fine can be increased to 40% if officials determine that the failure to pay was intentional. In addition, for each day of delay, penalties are charged in the amount of 1/300 of the refinancing rate.
In 2016, insurance premiums to extra-budgetary funds should be calculated as follows.
1. If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to Pension Fund, then the contribution rate to the Pension Fund is 22%.
In 2016, the maximum base for calculating contributions to the Pension Fund is 796,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265). Contributions to the Pension Fund for amounts that exceed the limit (RUB 796,000) are charged at a rate of 10%.
In 2017 limit value the base for contributions to the Pension Fund will be 876,000 rubles (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255).
2. If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the income limit for calculating contributions to the Social Insurance Fund of the Russian Federation, then the social security contribution rate is 2.9%.
In 2016, the maximum base for calculating contributions to the Social Insurance Fund of the Russian Federation (in case of temporary disability and in connection with maternity) is 718,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265). From the excess amount limit base Social security contributions are not paid.
In 2017, the maximum base for contributions to the Social Insurance Fund of the Russian Federation will be 755,000 rubles (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255).
3. From January 1, 2015, insurance contributions to the Federal Compulsory Medical Insurance Fund must be paid on all payments in favor of employees at a rate of 5.1%. The maximum base for calculating insurance premiums to the Federal Compulsory Medical Insurance Fund has been cancelled.
In 2016, the following general tariffs were established for calculating insurance premiums:
Table of tariffs for calculating insurance premiums
Contributions should be transferred to the payment of the insurance pension - 392 1 02 02010 06 1000 160.
The pension fund independently distributes insurance contributions for funded and insurance pensions, transferring the amount of contributions for financing funded pension to a separate account of the Pension Fund (Clause 2 of Article 20.1 of the Law of December 15, 2001 No. 167-FZ).
Accounting for contributions received for the payment of a funded pension is carried out on the basis of personalized accounting data, depending on which option pension provision the person chose.
From January 1, 2017, all insurance premiums, with the exception of contributions for “injury,” will be administered by the Federal Tax Service of Russia. From this date, Federal Law No. 212-FZ of July 24, 2009 loses force. Chapter 34 comes into force at the same time Tax Code“Insurance premiums”, which sets out the rules for their calculation and payment.
There have been no fundamental changes in the calculation of insurance premiums. Billing period remained the same - calendar year; reporting periods - first quarter, half a year and nine months (Article 423 of the Tax Code of the Russian Federation).
The tariffs for 2017 also did not change (Article 426 of the Tax Code of the Russian Federation):
- for compulsory pension insurance – 22%, taking into account the maximum amount, above – 10%;
- for compulsory social insurance – 2.9%;
- for compulsory health insurance – 5.1%.
How to calculate a fixed contribution from an entrepreneur’s income
Individual entrepreneurs, lawyers, notaries engaged in private practice pay insurance premiums for themselves to the Pension Fund and the Federal Compulsory Medical Insurance Fund in fixed amounts.
Contribution rates for entrepreneurs are:
- in the Pension Fund of Russia – 26%;
- in the Federal Compulsory Medical Insurance Fund – 5.1%.
From January 1, 2014, the following rule applies. If the entrepreneur’s annual income does not exceed 300,000 rubles, then the fixed amount of the contribution to the Pension Fund is determined by the formula:
Formula for calculating the fixed amount of insurance contribution to the Pension Fund of Russia
The fixed amount of the contribution to the Federal Compulsory Medical Insurance Fund is determined by the formula:
Formula for calculating the fixed amount of insurance contribution to the Federal Compulsory Medical Insurance Fund
The minimum wage as of January 1, 2016 is 6,204 rubles. Thus, fixed payment in the Pension Fund in 2016 - 19,356.48 rubles (6,204 rubles × 26% × 12), in the Federal Compulsory Medical Insurance Fund - 3,796.85 rubles (6,204 rubles × 5.1% × 12).
Keep in mind: despite the fact that from July 1, 2016 the minimum wage was increased to 7,500 rubles (Article 1 Federal Law dated June 2, 2016 No. 164-FZ), when calculating the fixed payment for the year, it is necessary to use the indicator established as of January 1 current year. That is, in 2016, for the purpose of calculating insurance premiums, entrepreneurs use the minimum wage value equal to 6,204 rubles.
From January 1, 2017, the minimum wage will not be increased, and its value will remain at 7,500 rubles.
This means that the fixed payment in 2017 will be:
- in the Pension Fund of Russia – 23,400 rubles. (RUB 7,500 × 26% × 12);
- in FFOMS - 4590 rubles. (RUB 7,500 × 5.1% × 12).
If an entrepreneur’s income exceeds 300,000 rubles, he will pay an additional 1% to the Pension Fund on income exceeding this amount. 1% is calculated from income (income from sales and non-operating income listed in Article 346.15 of the Tax Code) without reducing them for expenses.
This opinion is expressed by the Ministry of Finance in letter dated March 27, 2015 No. 03-11-11/17197. The financiers' explanation is as follows. When determining the object of taxation, “simplified” people take into account income from sales and non-operating income in order, established by paragraphs 1 and 2 of Article 248 of the Tax Code. The exceptions are:
- income under Article 251 of the Tax Code;
- income of individual entrepreneurs subject to personal income tax at rates of 35% and 9%.
It follows that in order to calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, only income must be taken into account without reducing it for expenses. Moreover, regardless of what object of taxation the individual entrepreneur applies.
The total amount of insurance contributions to the Pension Fund of the Russian Federation transferred for themselves by entrepreneurs with an income above 300,000 rubles is limited by a maximum amount. It is calculated according to the formula (clause 2, part 1.1, article 14 of the Law of July 24, 2009 No. 212-FZ):
Formula for calculating the maximum amount of insurance contribution to the Pension Fund
In 2016, the specified limit is 154,851.84 rubles. Consequently, if the income of an entrepreneur applying the simplified tax system exceeds 300,000 rubles, then he calculates the amount of insurance premiums in the above order (clause 2, part 1.1, article 14 of Law No. 212-FZ), and then compares the resulting value with maximum size insurance premiums that can be transferred to the Pension Fund. If the calculated fixed payment exceeds the maximum, 154,851.84 rubles are paid to the Pension Fund.
Any accountant can be asked to resolve the issue of exceeding the base for calculating insurance premiums in 2018. How to proceed in this case with regard to certain contributions to the funds? How to calculate contributions and at what rates if the base for contributions to the Pension Fund and the Social Insurance Fund is exceeded?
Formation of the base in 2018: monthly earnings
The base for insurance premiums is understood as total amount income individual(employee), with whom contributions to state funds are made. Its calculation is carried out from the beginning financial year and reset accordingly in the new period. In this case, income is taken into account both in monetary terms and in its equivalent. In addition, there are certain types of income that cannot be included in the base. Among them - material aid, compensation, benefits from the state, etc.
IN Russian practice payments above the base occur when the official “naked” salary of a subordinate is quite large:
- definitely no less than 67,000 rubles - for contributions for illness and maternity leave;
- definitely no less than 85,000 rubles – in relation to pension contributions.
Limits in 2018
Basic tariffs in 2018 are applied by calculating insurance premiums from payments, the cumulative total from the beginning of the year for each person does not exceed:
- RUB 1,021,000 – base for compulsory pension insurance;
- 815,000 rub. – the basis for compulsory social insurance in case of temporary disability and in connection with maternity.
The rate of contributions for compulsory health insurance does not depend on the amount of payments. Therefore, all payments without restrictions are subject to contributions at a rate of 5.1 percent.
Calculations when exceeding the base
What should an organization (IP) do if it exceeds the base for calculating insurance premiums in 2018? IN this moment magnitude general tariff insurance premiums for compulsory health insurance is 22%. If the maximum base value is exceeded, the tariff will be 10%. That is, in relation to an employee who received taxable income in 2018 in excess of 1,021,000 rubles, contributions from the excess amount are calculated at a rate of 10%.
For illness and maternity, contributions are calculated at a rate of 2.9% and stop accruing when exceeding 815,000 rubles.
As already mentioned, no limits have been established regarding compulsory medical insurance, so accrual is carried out at a rate of 5.1% of income from any base.
The same applies to contributions to the Social Insurance Fund for injuries: depending on the class of occupational risk and the tariff rate established for it, deductions are made from the entire base. Let us recall that in 2018, “injury” remained the only insurance element completely subordinate to the Social Insurance Fund. All other contributions are transferred according to new KBK new administrator - Federal Tax Service of Russia.
For clarity, we present tariffs after exceeding the base in 2018 in the form of a table.
EXAMPLE
The taxable annual income of an employee is RUB 1,104,000. (92,000 rubles per month). We will calculate insurance premiums in 2018 at standard rates.
The excess of the base for calculating insurance premiums for 2018 in the Pension Fund of the Russian Federation is 83,000 rubles.
(RUB 1,104,000 – RUB 1,021,000).
RUB 1,021,000 x 22% = 224,620 rubles, Pension Fund insurance contributions within the basic limit.
(RUB 1,104,000 – RUB 1,021,000) x 10% = RUB 8,300, “pension” contributions from excess income.
Total amount of PFR contributions in 2018: RUB 224,620. + 8300 rub. = 232,920 rub.
The maximum base for calculating insurance premiums in 2018 in case of illness and maternity was exceeded by 289,000 rubles. (RUB 1,104,000 – RUB 815,000). There is no need to pay insurance premiums from this excess amount.
815,000 rub. x 2.9% = 23,635 rubles, insurance contributions from the Social Insurance Fund on an amount of income not exceeding the base limit.
Health insurance contributions are calculated on the entire amount of the employee’s taxable income:
RUB 1,104,000 x 5.1% = 56,304 rub.
When calculating insurance premiums, the amounts exceeding the base for calculating insurance premiums in 2018 are shown in separate columns. This is provided for in the calculation form.
Why were these excess limits introduced? payments above the base? This is easy to understand from the contributions for which the state gives “indulgences”: pension and “sick leave”. It is believed that a person with a large salary is able to provide for himself in the event of temporary disability or retirement. After all, payments due to him in the future will be calculated based on average size his earnings in previous years.
Please select your tariff.
Please indicate your gender.
According to the law, for citizens born in 1966 and older pension savings are not formed.
Enter another value for your work experience.
Please indicate your year of birth.
Enter a salary higher than minimum size wages in Russian Federation in 2019 - 11,280 rubles.
In accordance with the data you entered, your length of service is , the number of pension points is . From 2025, the minimum total length of service to receive an old-age pension is 15 years. The minimum number of earned coefficients for assigning a pension is 30. If in your answers to the questions you indicated less than 15 years of experience or the number of earned coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.
In accordance with the data you entered, your length of service is , the number of pension points is . You do not have enough pension coefficients or length of service to assign an old-age insurance pension. From 2025, the minimum total length of service to receive an old-age pension is 15 years. The minimum number of earned coefficients for assigning a pension is 30. If in your answers to the questions you indicated less than 15 years of experience or the number of earned coefficients does not reach 30, then you will be assigned a social old-age pension: for women at 60 years old, for men at 65 years old. The old-age social pension today is 5,034.25 rubles per month. In addition, you will receive a social supplement to your pension up to the subsistence level of a pensioner in the region of your residence.
If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.
Please check that the form is filled out correctly. The number of years of combining activities as a self-employed citizen and an employee cannot exceed the number of years of minimum experience specified in each type of activity separately.
If you want to receive a higher pension, reconsider your life plans so that your work experience is 15 years or more and you can ultimately earn at least 30 pension coefficients.
Sorry, the calculator is not intended to calculate the size of pensions of current pensioners, citizens who have less than 3-5 years left before retirement.
The current legislation establishes mandatory insurance payments to various funds - pension, social and health insurance. This is an absolute responsibility for all companies and entrepreneurs. In other words, everyone pays contributions - individual entrepreneurs without hired personnel, LLCs with average incomes, and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, i.e. those that do not receive income, but have not officially declared the termination of their activities, also make these payments. The calculation of the amounts of insurance premiums is carried out in various enterprises in different ways, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations and employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.
What is the difference between the taxes of an employer and its employees?
First, let's look at the differences in the payment of taxes by employees and employers, since they are often confused, although these concepts are polar opposites. Insurance premiums are calculated based on wages. You cannot mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of the salary accrued to him personally, and the employer pays 30% of the entire staff salary fund to various funds. By the way, acting as a tax agent, a company or individual entrepreneur withholds and transfers to the budget the full personal income tax amount from its employees. This is the difference between the taxes paid by employees and business managers.
Insurance premiums: what are they?
Contributions paid by the employer to social funds are called insurance or social contributions. All payments in them are calculated and transferred monthly at the established legislative order deadlines. 
The overwhelming majority of the Russian population are hired workers of various enterprises. For companies located on traditional system taxation, the base for calculating insurance premiums is based solely on the amount of the accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social are not included in the calculation base . These include:
- material compensation;
- assistance from the company for restoring health or purchasing medicines on the basis of a collective agreement or industry tariff agreements;
- benefits accrued upon dismissal of employees caused by reduction in production and elimination of jobs;
- business travel expenses of a production nature, but not related to accrual wages.
So, all accruals are made on the amount of accrued wages. We will find out to which funds enterprises using OSNO transfer contributions, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs apply.
FSS
One of the most important social funds, where insurance premiums are paid - FSS. It works in two directions: it monitors and pays for temporary disability benefits and compensates for damages caused by work-related injuries. 
In this regard, contributions to the Social Insurance Fund are calculated at the following rates:
▪ 1st – for temporary disability and maternity – 2.9% of employees’ wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.
▪ 2nd – insurance against industrial accidents. The contribution amount varies from 0.2% to 8.5% and corresponds to one of 32 occupational risk classes, legally established for companies with varying degrees of occupational injuries. For this type of insurance there is no size of the maximum base; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budgetary enterprises the professional risk is limited to first class.
FFOMS
Deductions for health insurance amounted to 5.1% of wages in 2015. The maximum salary level, above which contributions are not calculated, is 624 thousand rubles.
Pension Fund
For enterprises operating on a general basis, contributions are 22%. The maximum income for their accrual in the current year is 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to the employee’s separate account, but to a general, consolidated account. The presented table indicates the amounts of deductions and the maximum levels of income on which they are accrued for enterprises using OSNO.
1. Example of calculation of insurance premiums
An employee of the enterprise received a salary of 68 thousand rubles for January. It includes payments:
- salary - 40,000 rubles;
- vacation pay - 15,000 rubles;
- paid sick leave- 13,000 rub.
Total accrued: RUB 68,000.
Payment of sick leave is not included in the calculation base, reducing the amount of income for calculating contributions.
68 – 13 = 55 thousand rubles.
Contributions accrued for January:
to the Pension Fund:
55,000 * 22% = 12,100 rub.
to FSS:
55,000 * 2.9% = 1,595 rubles.
In the FSS (from uncounted words):
55,000 * 0.2% = 110 rub.
in FFOMS:
55,000 * 5.1% = 2805 rub.
Total accrued contributions for the month - 16,610 rubles. 
Let's continue the example:
The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:
To the Pension Fund:
711,000 * 22% + (856,000 – 711,000) * 10% = 156,420 + 31,900 = 188,320 rub.
to FSS:
670,000 * 2.9% = 19,430 rubles.
FSS (from nesch/sl.):
856,000 * 0.2% = 1,712 rubles.
FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - 241,286 rubles.
Insurance premiums: calculation for individual entrepreneurs
Often entrepreneurs, when organizing their own business, work in the singular, without recruiting staff. The individual entrepreneur does not pay himself a salary; he receives income from entrepreneurial activities. This category also includes the so-called self-employed population - privately practicing lawyers, doctors and other specialists who have organized their own businesses.
For such entrepreneurs, a special procedure for calculating such payments has been established by law - fixed (mandatory) insurance premiums.
Mandatory insurance premiums are calculated based on the minimum wage, which is indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two were taken as the basis for calculating deductions. 
This amount is clearly defined and is calculated as the product of 12 times the minimum wage and the tariffs established for the Pension Fund at 26% and the Federal Compulsory Medical Insurance Fund at 5.1%:
This year the mandatory contribution amounted to 18,610.80 rubles. and 3650.58 rub. respectively. A total of 22,261.38 rubles must be transferred for the year.
Calculation of insurance premiums to the Social Insurance Fund individual entrepreneurs they don’t do it, because they are not provided for settlements with the fund either for payment of sick leave or for work-related injuries.
The legal limit for earning income for the possibility of paying deductions in a fixed amount is 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the Pension Fund. It does not apply to contributions to the Federal Compulsory Medical Insurance Fund. The size of the contribution to this fund is not affected by the amount of income; it is stable.
The procedure for transferring and calculating insurance contributions to the Pension Fund of the Russian Federation by entrepreneurs
The algorithm for settlements with the pension fund is as follows:
Until the end of this year in mandatory paid fixed fee. This is the responsibility of all entrepreneurs. As already mentioned, when paying this fee, neither financial results activities, neither the taxation regime, nor the amount of income, nor its complete absence. This fee is paid because it is mandatory.
Until April 1 of the next year, the part of the contributions received by calculation is transferred - 1% of the amount of income exceeding the three hundred thousand limit.
3. Consider an example of calculating insurance premiums for an individual entrepreneur working without staff:
The annual income of a practicing doctor was 278 thousand rubles. Let's calculate insurance premiums:
in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.
in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.
Payments are made in equal quarterly installments or in full at once. The main thing is that they are submitted before the end of the year.
4. Consider the following example:
Individual entrepreneur’s income for the year is RUB 2,560,000.
Contribution to the Pension Fund = 18,610.80 + 1% * (2,560,000 – 300,000) = 18,610.80 + 22,600 = 41,210.80 rubles.
In FFOMS - 3650.58 rubles.
Important! Fixed amount RUB 22,261.38. must be transferred before the end of the tax year, the contribution from the difference is 18,949.42 rubles. must be paid by April 1.
The maximum contribution amount for the current year is RUB 148,886.40. It is calculated using the formula: 8 times the minimum wage for the year, multiplied by the established Pension Fund tariff.
Features of calculating individual entrepreneur contributions: how to correctly calculate the amount of income of an individual entrepreneur
The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if previously all calculations were based on the amount of profit, today the basis for their calculation is the amount of income received. And these concepts should be distinguished, since an incorrectly calculated amount of income and, therefore, payment may lead to the imposition of penalties.
When combining several tax regimes income from activities in each of them must be summed up. If the entrepreneur’s income for the year is no more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.
Application of reduced tariffs: who can count on benefits?
Russian legislation regulates the possibility of using reduced tariffs for certain categories of employer enterprises. The amounts of these tariffs are different for different companies and depend on the activities in which they are engaged. The tariff rates are listed in Part 1 of Art. 58 Z-na No. 212-FZ. This is a very extensive register that contains a number of payers who have the right to use benefits. The table provides a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions.
| Companies eligible to apply preferential tariffs | Pension Fund | FSS | FFOM |
| Enterprises working on the Unified Agricultural Tax, agricultural producers, public representations of people with disabilities | 21 | 2,4 | 3,7 |
| Partnerships organized by budgetary, non-profit institutions, IT companies, etc. | 8 | 4 | 2 |
| Companies and individual entrepreneurs working on a patent and the simplified tax system for the types of activities listed in the law, entrepreneurial pharmacists on UTII, non-profit organizations on the simplified tax system, enterprises working in the field social security, R&D developments, healthcare, culture, charitable activities | 20 | 0 | 0 |
| Enterprises participating in the Skolkovo project | 14 | 0 | 0 |
In paragraph 8, part 1 of Art. 58 a list of activities for which preferential tariffs have been established has been published. Organizations and individual entrepreneurs working with any of them are given the right not to count social and health insurance contributions, and for contributions to the Pension Fund a rate of 20% is established. The maximum income for calculating deductions is 711 thousand rubles. For income received in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.
Let's look at the calculation of insurance premiums at preferential rates using the following several examples.
1. From the annual income of an employee of an agricultural producer enterprise entitled to a preferential payment in the amount of 264,000 rubles. deductions amounted to:
To the Pension Fund:
264,000 * 21% = 55,440 rub.
to FSS:
264,000 * 2.4% = 6,336 rubles.
In FFOMS:
264,000 * 3.7% = 9,768 rubles.
Total: 71,544 rub.
2. The following contributions must be calculated from the salary of an employee of a social security enterprise conducting activities that are eligible for benefits in the amount of 210,000 rubles:
To the Pension Fund:
210,000 * 20% = 40,500 rub.
Total: 40,500 rub.
3. From the annual income of an IT company employee in the amount of 547,000 rubles. deductions made:
To the Pension Fund:
547,000 * 8% = 43,760 rub.
to FSS:
547,000 * 4% = 21,880 rub.
In FFOMS:
547,000 * 2% = 10,940 rub.
Total: 76,580 rub.
Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to the nearest ruble, as was previously accepted, but are calculated and paid in rubles and kopecks, without creating tiny overpayments when settling with funds.
Accounting for calculations of insurance premiums: accrual, postings, features
Insurance premiums are calculated by employers in the same month for which salaries are calculated. Important! The accrual and calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. It often begins in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once. 
Accounting for insurance premiums is carried out on account No. 69 “Calculations for social insurance» and its sub-accounts for separate allocation of types of deductions and funds. It corresponds with the production cost accounts, the amount of accrued contributions is reflected in the credit of the 69th account:
D-t 20 (23, 26, 44 ...) K-t 69 - contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund are accrued to the corresponding sub-accounts approved by the company.
Paid contributions are debited to subaccounts 69 and reflected in the credit of account 51 “Current Account”, confirming the payment made and the settlement of insurance premiums paid.
Peculiarities of applying benefits when paying contributions for “simplified people”
The law establishes the possibility of reducing the tax base of enterprises using special regimes. Insurance premiums paid in in full the calculated amount reduces the base for the accrued tax provided for by the special regime in the following cases:
The individual entrepreneur applies the simplified tax system and/or UTII and operates without hired personnel;
The company operates on a simplified “income minus expenses” regime.
1/2 of the amount of deductions reduces the basis for calculating tax when the following regimes are applied:
simplified tax system “Income * 6%”;
For patent holders, insurance premiums do not reduce their value.
It should be noted that the right to use the specified benefits is exercisable only in the period for which the tax is calculated, and the base can be reduced only by the amount paid (not accrued!) in the same reporting period contributions.
Penalties
Insurance premiums for which settlement is made must be paid to funds in deadlines. According to the law when untimely transfer monthly payments regulatory agencies have the right to present the organization with a penalty for each day of delay.
Penalties not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that may cause displeasure of extra-budgetary funds. They have the right to fine a company for late registration in funds or for being late in reporting contributions, as well as for using forms of an unspecified form. This is not a complete list of violations, off-budget fund has considerable power and it is better to prepare and present all the necessary information in advance reporting forms to be able to change anything and report on time.