Will you really have to pay tax when receiving a pension in 2016? It is unacceptable to take even a small part from a pensioner from the only (not so plentiful) source of life support. You can not doom your own citizens to a miserable existence and not respect their past labor merits.

If there are no funds in the Pension Fund, payments to pensioners will not be transferred. You have to save up for a decent life in old age. This function is performed by the state for citizens, collecting money from the able-bodied population and accumulating it in PF accounts. Russian Federation.

Still, is it true? Does the tax really exist? Yes, but in Russia it is not pensioners who pay it. In contrast to Ukraine, where citizens who have retired on a well-deserved rest are required to pay 15% of their pensions to the budget.

Contributions of the population to the Pension Fund as taxes are called very conditionally. In the classical sense of the term, the collected money fills the country's budget and is distributed to solve pressing problems. However, contributions to senior citizens payments are deposited exclusively in the PF.

The amounts accumulated here are a cash desk from which payments are made to citizens who have reached retirement age. It turns out that young working citizens pay for the lives of elderly people. This process is continuous. The generation that replaces more experienced colleagues at the machine pays for their happy old age. Many do not even know about it, since the transfer of contributions is handled by the management of the enterprise.

Why is money transferred to the Pension Fund called a tax? This concept has taken root in the minds since 2010. Then the unified social tax (UST) was in use. It was taken as a fixed amount and redistributed between funds:

• social insurance;
• pension;

UST was canceled 6 years ago, but the name stuck. people call pension contributions habitual tax.

Who are the payers of the pension tax

The obligation to pay the pension tax lies with the following citizens:

• employers (legal entities);
• individual entrepreneurs;
• self-employed population.

Legal entities and are obliged to pay tax for the personnel working in the company. People who practice law or farm and do not have employees contribute only for themselves. The amount of deductions largely depends on the category of the taxpayer and the number of employees of the organization.

The amount of pension tax for legal entities

The maximum amount of money earned per year is 711,000 rubles. So says the law of the Russian Federation. As long as the income of a citizen does not exceed this value, the enterprise pays for him 22% of the salary established according to the position held. If the earned income exceeds the established indicator, the entrepreneur will send 10% of the monthly amount earned by the employee to the Pension Fund.

Business leaders are required to pay pension tax once a month until the 15th. When the payment date falls on a weekend or calendar holiday, the money is transferred the next day.

Some companies pay less pension tax than other legal entities. This applies to organizations on a simplified taxation system (), pharmacy chains and companies conducting business activities.

Hazardous enterprises whose working conditions have been assigned the second or higher class are required to pay a fee for more high stakes. With the increase in the danger of conditions, the amounts deducted to the Pension Fund also grow. Those who wish to know the entire list of tariffs can visit the official website of the Pension Fund of Russia.

Code budget classification(KBK) for making insurance sums has not changed. In 2016, it looks like 392 1 02 02010 06 1000 160. When making contributions, they enter the amount in one payment. And you need to specify it very precisely. Both rubles and kopecks must be present.

How individual entrepreneurs (IP) pay pension tax

Principles of levying pension tax between them and legal entities are somewhat different. The self-employed population and individual entrepreneurs are given a choice - to pay contributions in installments throughout tax period or in a single payment at the end of the reporting year.

The fee for this category of taxpayers is:

• 26% - when service personnel are not used and the income received during the year did not exceed 300,000 rubles;
• 26% + 1% on income exceeding 300,000 rubles, but not more than 8 minimum wages (in 2016 it is 7,500 rubles).

How to calculate the amount of pension tax

Not applicable here complex formulas, but for a complete understanding it is necessary to bring practical example. A young man sells food products of his own farming. The company is small, so it copes without asking anyone for help.

If in 2016 he earns 500,000 rubles, he will have to transfer the amount to the Pension Fund, calculated by the formula:

7500x0.26x12 + 200000x0.01% = 25400, Where:

• 7,500 - minimum wage;
• 0.26 - 26% tax;
• 200,000 - exceeding the maximum amount of annual income;
• 0.01 - 1% charged on the excess amount.

The above formula is valid for private traders who do not use employees. Large entrepreneurs with a large staff of employees have to pay not only for themselves. By law, they pay insurance premiums for the entire staff of the company.

Here is what the payments of such businessmen look like:

• for yourself - 26% plus extra percentage from the amount exceeding the maximum limit of income received for the year;
• for employees of the enterprise common system taxation - 22%;
• for employees of the enterprise under the simplified taxation system - 20%;
• when the organization is located in a special economic zone - 8%.

When paying pension tax for employees, the head of the enterprise indicates BCC 392 102 02 01 00 61000 160.

Own contributions to the PF must be made at the end current year. Payments for the company's personnel are transferred on the 15th day of each month. When the annual income exceeds statutory, the tax collection time limit is extended. In this case, it is paid no later than the first quarter of the next year.

Who and how will pay tax on pensions

Insurance premiums all individual entrepreneurs and LLCs pay on a simplified system. We will tell you how to calculate contributions, when and where they should be transferred, and how to reduce tax on the amount of contributions.

What are insurance premiums

Sometimes start-up entrepreneurs confuse taxes and contributions. Let's clarify: the tax is mandatory payment from business income in favor of the state or municipalities. And insurance premiums are contributions to the Pension, Social and health insurance. The budgets of these funds are formed separately from the federal one - it is from the contributions of policyholders, which is why the funds are called extrabudgetary. They provide support to citizens who have an insured event: for example, the Pension Fund assigns a pension upon reaching retirement age, the Social Insurance Fund pays benefits upon pregnancy and the birth of a child.

Who pays insurance premiums

Individual entrepreneurs, lawyers, notaries transfer contributions for themselves in a clearly established amount. Every year, officials review the amount of these contributions. Individual entrepreneurs and organizations that are employers also pay insurance premiums for employees. If an individual entrepreneur transfers contributions as an insured employer, this does not exempt him from paying contributions for himself.

The amount of insurance premiums in 2018

In 2018, individual entrepreneurs on the simplified tax system pay 32,385 rubles in contributions. Of them on pension insurance 26,545 rubles are paid. 5,840 rubles are transferred for medical insurance. Individual entrepreneurs do not have to make contributions to the FSS. But if an entrepreneur wants to get the right to social benefits (sick leave, maternity, child care), then he needs to transfer contributions to the FSS voluntarily.

Additionally, an individual entrepreneur must transfer to the Pension Fund 1% of those incomes for the year that exceed the income of 300,000 rubles. Be careful when generating payments: payment in excess limit value income goes through a separate CBC.

For individual entrepreneurs and LLCs acting as insurers, the total amount of contributions to various funds in most cases is 30% of the employee's salary. This amount is not deducted from the salary, like personal income tax, but is paid by the employer to the funds from the enterprise. 22% of the salary is sent to the PFR, 5.1% to the FFOMS, and 5.1% to the FSS for mandatory social insurance — 2,9%.

There are also additional FSS rates for insurance against industrial injuries and occupational diseases. They are set for each insured, depending on the type of activity. It is to clarify this tariff that employers annually submit a report on the main type of activity to the FSS. The tariff rate is from 0.2% to 8.5%.

When calculating contributions, you need to keep in mind salary limits. If the amount of salary calculated on an accrual basis during the year exceeds this limit, then contributions from the excess amount are either not paid at all, or are paid at a reduced rate. Here are the limits for 2018:

• PFR - 1,021,000 rubles. For excess amounts, contributions are paid at a rate of 10%.
• FSS - 815,000 rubles. There is no need to pay fees for excess amounts.
• There is no limit for contributions to the FFOMS, contributions must always be paid.

Some individual entrepreneurs and LLCs on a simplified basis are engaged in activities that fall under the benefit (for example, education, healthcare), and then they make contributions to the Pension Fund in the amount of 20% of the employee's salary. There are no salary limits in this case.

Important: Specify the fee rate for your type of activity in your region.

Where to send

Contributions for pension, health insurance and insurance in case of disability and maternity for 2018 must be sent to the IFTS. Injury contributions are accepted by the FSS. Check the details of your tax and social insurance, as well as CBC on the regional official websites.

Terms of payment of insurance premiums

The individual entrepreneur must pay contributions for himself within calendar year- one-time or in parts. Contributions from income exceeding 300,000 rubles must be calculated and transferred before April 1 of the next year. In 2018, this must be done before April 2, since the 1st is a day off.

Individual entrepreneurs and LLCs, as insurers, must pay contributions for employees no later than 15 days after the end of the next month for which employees have been paid.

How to reduce tax on contributions

At the simplified tax system of 15%, all contributions for employees or individual entrepreneurs for themselves fall into the “Expenses” column in the Book of Accounts and reduce the tax base.

On the simplified tax system 6%, the insured or individual entrepreneur without employees has the right to include insurance premiums in the tax deduction:

• An individual entrepreneur without employees can reduce the tax on the amount of all contributions paid, even if the tax is canceled.
• Individual entrepreneurs and LLCs with employees can also reduce the tax on the amount of insurance premiums paid, but not more than 50%.

The question of the future pension worries everyone. pension reform conducted by the state, makes every citizen interested in transfers to his individual account in the pension fund.

The larger the amount of transfers, the higher the pension will be. Because not all employers are conscientious about this type of deductions, then it is better to keep the situation under control and be able to defend your rights to receive a future pension. How to view and find out pension contributions in Pension Fund?

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What is the tax amount?

Pension fund contributions - how much is it?

At present, the tax to the Pension Fund is from all working citizens 22%.

Moreover, the employer deducts it for each employee.

This deduction of 22% is divided into the following types:

• 16% constitutes the insurance part;
• 6% goes to the creation of a funded part, which everyone has the right to dispose of independently.

For some categories of workers, there is a reduction factor in accordance with Federal Law No. 212, article 58. So, for organizations that are on a simplified taxation system, deductions are 20%.

The same transfers for each employee are made by individual entrepreneurs. For employees working in harmful and dangerous working conditions, there is additional insurance premium rate(FZ No. 212 article 58.3). The highest tariff adopted for hazardous working conditions is 4%.

Ways to control the employer

How to check if your employer pays insurance premiums?

In order to be sure of your old age, it is worth control the process of contributions to the Pension Fund to an individual account.

You can do this in any of the ways. One of the simplest is to clarify the amount of deductions in the accounting department of your enterprise.

State Services Portal

To receive information online on the State Services portal (www.gosuslugi.ru), you must enter your personal account. If you have to enter for the first time, then it is quite easy to do it. You need to enter some information about yourself: surname, name, patronymic, mobile phone or email address.

Then click Register. After the completed operation, a notification will be sent to your phone or e-mail confirming your entry.

We select the service Pension, allowances and benefits from the catalog, inside this service you need to select the menu item Notification of the status of the personal account. The request is processed for several minutes, then an extract of all deductions is provided. The information is provided as a pdf file.

This service is provided only when the account is confirmed by one of the proposed methods:

• through the client service of the Pension Fund;
• Russian post;
• using an electronic signature.

Website of the Pension Fund of the Russian Federation

We determine how contributions to the pension fund go on the PFR website. It is necessary to log in to the citizen's personal account on the website www.pfrf.ru. Cabinet is being created automatically when registering on the website of the State Service.

You need to select a menu item from the service catalog Ministry of Health and social development RF. Next, click on the menu item Pension Fund. A selection of different services will be offered.

We select the service Information on the status of individual personal accounts. Here you can get extended notice, which contains information on the transfer of funds to the funded and social parts of the pension, or a Simple Notice.

In a simple notice, in its lower half, information is provided on the amounts of the insurance part of the pension by years, and the total amount of savings is also indicated.

Client service of territorial bodies

You must contact the client department of the Pension Fund at your place of residence. You need to take your passport and SNILS with you.

There be asked to write a statement, which indicates the method of providing information: in person or by registered mail. After 10 days, you can receive an extract from your individual account by mail.

MFC

This service, by analogy with the client service of the Pension Fund, is provided in the service of the MFC ( "Single window"). Documents required for ordering this service: passport, SNILS and application.

Credit organizations

The funds transferred by the employer are kept in banking organizations.

To date The Pension Fund has an agreement with such banks as:

• VTB Bank of Moscow;
• VTB 24;
• Gazprombank;
• Bank Uralsib.

The easiest way is to contact Sberbank, whose branches located within walking distance to the public. You must have a passport and SNILS. The department will offer to write an application for the provision of services.

An employee of Sberbank will register your information and open access in your personal account bank for this service. Through the personal account, it will be possible to send requests to provide information about the state of the pension account.

To provide service in credit organizations You must be a customer of this bank.

All services for providing information on an individual retirement account provided with SNILS.

By TIN

If SNILS is unknown, it can be easily recognized by TIN by sending online request to the website of the Federal Tax Service(www.nalog.ru).

On the site you need to select a section in Electronic service, which is called Business risks: check yourself and the counterparty - search by TIN or OGRN.

After entering the TIN and verification numbers from the picture, when you click the Find button get the result as a pdf file. It contains information with the registration number of the Pension Fund.

You can also find out your number on the website of the Pension Fund. To do this, you must first determine the code of your region according to the PF classifier.

The code consists of three digits, for example, for Moscow it is 087 . Then, having entered the personal account of the PF, we enter the region code in a special window.

After that, select the Forgot PFR registration number button and enter the TIN in the next window. Information will be displayed on the screen with 12 digit registration number.

Non-state pension funds

The main feature is voluntariness of transferred funds. There are two options:

• additional pension provision;
• compulsory pension insurance.

In both cases, it is treaty.

For the first case, it can be issued with the citizen himself or with his employer. This will make it possible to receive an additional payment to the main part of the pension upon the onset of retirement age.

This part, received from a non-state pension fund, may be paid during a specific retirement period or for life.

It all depends on the conditions specified in the contract, which at any time you can cancel and get all your cash back taking into account accrued investment income.

These funds are also inherited in the event of the death of their owner. Payments can be made at different intervals and different ways deposit: through the mail, at the fund's cash desk or by bank transfer.

In the second case, the contract must be concluded with the employee himself. for the funded part of the pension. These funds will also accrue investment income.

You can always opt out of this agreement. In this case, all funds from the funded part of the pension will go to the Pension Fund. It is worth considering that on this moment the state does not index this part of the funds.

For citizens with a date of birth before 1967, funded part no pension.

You can find out about deductions made to a non-state pension fund. by contacting him directly.. You can apply by presenting your passport and SNILS.

Also, each non-state pension fund has its own official website such as Sberbank. You should register on it and find out information about the amounts of savings in your personal account.

Information on transfers to a non-state pension fund must be provided upon request to the accounting department of the enterprise where you work and territorial office pension fund.

What to do if funds are not received?

If the employer’s dishonesty is found in transferring funds to the Pension Fund, it is necessary go to court.

In accordance with the Federal Law No. 167, article 15, any citizen can freely receive information about transfers to the Pension Fund, as well as uphold in judicial order your rights.

For litigation, you must provide work book, employment contract and pay slips. To ensure old age, the state makes savings on individual accounts of citizens in the Pension Fund.

These deductions must be made by employers, but not all of them are conscientious. That is why it is worth checking the amount of transferred funds yourself.

For this there is a wide variety of verification methods. You can do this by visiting the offices of the Pension Fund in person, ordering a request by mail or on the Internet. If it is found that the transfers are not made, it is worth contacting the court.

Watch a video on how to find out the amount of pension savings:

Transferring pension payments for a business is the same obligation as paying taxes. As soon as the company is officially registered, the tax authorities will notify the Pension Fund of this fact, and after a while the first deductions will need to be made. These contributions will be used to finance the insurance and funded part of the company's employees' pensions. About when and how to pay contributions to the Pension Fund for LLC, as well as in what amount to make these deductions in 2018, read our instructions.

We pay everyone, but in different ways

Beginning entrepreneurs who have just opened a company often ask the question: why is an LLC immediately registered with the Pension Fund, when the company has not really earned money and the employees are still, as they say, “in plans”. The answer to this question is simple: Art. 40 of the Law "On Companies" states that an LLC must have a director. Without this unit in the staffing table, the activity of the enterprise is impossible. And since there is a staff unit and a person appointed to the position, then there is wage and pension contributions. So the actions of the tax, which immediately submits information to off-budget funds are quite logical.

As employees appear in the state, the pension tax for LLC, as insurance contributions to the Pension Fund are also called, will increase. The website of the Pension Fund of the Russian Federation indicates that in 2018 the standard rate of this off-budget fund is 22% of the remuneration of a hired specialist. At a rate of 10%, insurance premiums are calculated if the remuneration for work exceeded 796 thousand rubles.

In 2018, the standard rate of this off-budget fund is 22% of the remuneration of a hired specialist.

Some companies have benefits for payments to the FIU:

1. Companies engaged in pharmacy activities pay a "pension" tax at a rate of 20%.
2. Members of the Crimean and Sevastopol Free economic zones are entitled to 6%.
3. Travel companies, as well as enterprises that develop and implement high-tech products, are entitled to an 8 percent contribution. However, they must be residents of one of the special economic zones. IT companies with more than 7 employees have the same right.
4. Skolkovo residents pay to the Pension Fund at a rate of 14%.
5. Companies that pay salaries to the crews of ships from the Russian International Register of Ships do not pay anything.

When to pay and how to count

The last day of payment of contributions to the Pension Fund is the 15th day of the month following the settlement month. The accrual mechanism is a cumulative total. This means that the amount of remuneration for each employee is specified from the beginning of the year, after which the amount of pension payments is calculated. And already the previously paid contributions are deducted from it, and the company receives the figure that must be paid in this month.

The last day of payment of contributions to the Pension Fund is the 15th day of the month following the settlement month.

For example, loader Ivanov received a salary of 10 thousand in January and 10 thousand in February 2018. The standard rate of the Pension Fund is 22%. In January, the company paid 2,200 rubles in contributions to Ivanov's pension. The calculation takes place according to the following formula:

We determine the income at the end of February: 10 + 10 = 20 thousand rubles.

Let's determine the amount of contributions: 20 thousand rubles x 22% = 4.4 thousand rubles.

Determine the amount to be paid. From the amount of contributions, we subtract the contributions already paid: 4.4 thousand rubles - 2.2 thousand rubles = 2.2 thousand rubles. The company was required to pay this amount as pension contributions until March 15, 2018.

Companies can calculate contributions manually or use the official PFR calculator. Despite the fact that it was created for citizens, the functionality of the service allows policyholders to use it as well.

How to pay

Companies pay "pension" tax using only a current account . All payments between legal entities must be made only on non-cash form. Therefore, the accounting department needs to clarify the account details for transfers on the website of the fund's representative office in your region. In addition to them, you will need to indicate the BCC from the corresponding section on the website of the Pension Fund of the Russian Federation.

Transfers are made through the "bank-client" system or by a separate payment order, which is sent to your bank.

Remember that in accordance with Decree No. 377P, the FIU can at any time check the company's bank account history for payment of contributions. Therefore, the accounting side in relations with the department must be in perfect order.

Remember that the FIU can at any time check the entire history of your bank account for payment of contributions.

Do not ignore pension contributions. According to Art. 47 of the LLC Law, the penalty for non-payment is from 20% to 40% of the amount of the arrears.

We told how and when to accrue and pay the pension part of insurance premiums. However, the matter is not limited to payments to the FIU. In addition to the pension part, the MHIF payments (medical insurance) are a significant expense item - do not forget about these deductions.

Compulsory insurance contributions are provided for both employers who pay them from payments to their staff, and for self-employed persons without employees who are required to transfer these payments for themselves. Every employer using hired labor must make contributions to ensure the pension, social and medical insurance of their employees. These deductions are called insurance premiums and are mandatory. Transfers are made monthly to off-budget funds. Employers include any person who has staff in respect of which payments of various nature are made. In addition, self-employed persons without staff are required to transfer insurance contributions for themselves to health and pension insurance. The procedure and terms for paying insurance premiums are determined by law No. 212-FZ, this legislative document was adopted on 07/24/09 and edited on 12/29/15.

The procedure for paying contributions for employees

The fifteenth article of the law No. 212-FZ defines the features of the payment of insurance contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation from remuneration accrued to employees. The obligation to calculate and pay insurance premiums lies with the employer, who is obliged, upon the fact of the calculated salary of each employee, to accrue at the current rate.

Within the period established by this law, funds should be transferred separately to the Pension Fund of the Russian Federation (contributions for compulsory medical and pension insurance - CHI and OPS) and the FSS (contributions for social insurance - OSS).

Calculations are made for each employee individually, since the calculation should take into account the total earnings of a particular employee since the beginning of the year in order to compare it with marginal base to calculate contributions.

After calculating the contributions of each staff member, the resulting figures are summed up in relation to certain types insurance. The received amounts are transferred by separate payment orders to compulsory medical insurance, OPS and OSS. The first two payments are made to the Pension Fund, the last - to the FSS. Payments are subject to transfer within the period established by the second paragraph of Article 15 of Law No. 212-FZ. Amounts are paid without rounding and only in non-cash form. Cash payments with state funds are not applied.

The money is transferred to the branch of the fund, which is located at the address of the main office of the company. If there are separate subdivisions with their own employees, to whom payments are made by the subdivision itself, then you need to pay contributions for these employees at the location separate subdivision. If they are located outside the Russian Federation, then payment must be made at the place of the head office.

Payment of the contribution consists in the formation of a payment document indicating the correct amount of the contribution and the corresponding CCC.

The funds consider the contributions paid on the date that corresponds to the day the payment is submitted to the bank, provided that there is a sufficient amount on the company's account.

If the payment is withdrawn by the company, or the bank returned it, then it is considered that the contributions have not been paid. Also, payments will not be considered as payment of insurance premiums if the orders are filled out incorrectly (with the exception of TIN and KPP, which may contain errors).

Violation of the terms of payment entails the accrual of a penalty, the amount of which is determined as the unpaid amount multiplied by the days of delay and by 1/300 of the refinancing rate.

Payment of insurance premiums if the organization is closed or reorganized

Upon termination of the activity of the organization or individual entrepreneur of the employer, it is necessary to fill out the calculation for each type of contributions for the time period from the beginning of the year to the day the calculation is formed and submit it to the appropriate fund before the day the application for closing the activity is submitted.

The difference between the amount of the contribution from the calculation and the amount already paid is subject to transfer within fifteen days from the date of transfer of the calculation to the fund.

If the company is reorganized, then all obligations, including the payment of insurance premiums, are transferred to the successor.

Terms of payment of insurance premiums to the Pension Fund of the Russian Federation

Contributions to compulsory and additional tariffs, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the FIU that administers medical contributions and control their payment.

The deadlines for the transfer of these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. The payment is made for the past month, for which wages are accrued. If this date coincides with a day off, the deadline for making deductions is transferred to the working day following the day off.

In 2016, it is not required to separate the pension payment into a funded and insurance component; the Pension Fund will do this on its own. To fill out the payment, the CBC is taken, corresponding to the payment of the insurance part. The previously planned breakdown of payment into contributions from payments within and above the limit in 2016 was not implemented.

Pension contributions for additional fare paid with a breakdown into 2 payments in accordance with the category of employees.

Terms of payment of insurance contributions to the FSS

The FSS pays mandatory social contributions calculated at a rate of 2.9% from remuneration not exceeding the limit for 2016 set at 718,000 rubles. In this case, the calculated amount can be reduced by the amount paid social benefits, hospital compensation.

The payment deadlines are approved by the fifth paragraph of Article 15 of Law No. 212-FZ - until the 15th day inclusive of the next month. Dropping out given number on a weekend, the deadline is postponed to the next business day.

The payment is made in one amount, a sample of filling out the payment order is on the FSS website.

Contributions should be made within the specified period, even if the salary of employees is calculated and issued in one month. The actual date of payment of income is not fundamental, it is important to comply with the deadline specified in Law No. 212-FZ.

Example:

April 2016 company staff were paid salaries on 30 April. When do you need to pay insurance premiums?

Deadline for transfer - until May 15 inclusive. Since this day corresponds to a day off according to the calendar (Sunday), the last day for the transfer is May 16.

Payment of contributions for injuries

Law No. 125-FZ of July 24, 1998 also provides for the payment assessed contributions from accidents and occupational diseases. This type insurance refers to social, and the contribution for it is paid to the FSS. The rate of this payment varies depending on the class of occupational risk.

The deadline for transferring this payment is the same as for other contributions - no later than the 15th day of each month. This period was introduced by the editing order No. 394-FZ of 12/29/15.

Payment of contributions from the income of employees in 2016

The procedure for paying insurance premiums for individual entrepreneurs

The sixteenth article of Law No. 212-FZ determines the procedure for paying contributions by those persons who do not use hired labor. Such persons make deductions for themselves. Their size is either fixed or conditionally fixed - it depends on the amount of annual income and the type of payment. Such payers include individual entrepreneurs, GKH, notaries and other persons conducting private practice.

Self-assessment in 2016 is made at the following rates:

• Pension contributions from income within 300,000 rubles. – 26%.
• Pension contributions from income over 300,000 rubles. – 1% of the excess amount.
• Medical - 5.1%.

The calculation is made for each type of deductions and are transferred by different settlement and payment documents within the period established by the second paragraph of Article 16 of Law No. 212-FZ.

If the IP is closed

To terminate the activity of an individual entrepreneur, an appropriate application is submitted to the tax office, on the basis of which the fact of closing an individual business for state level. At the same time, pension and medical deductions must be completed within fifteen days from the date of official closing of the IP.

Terms of payment of insurance premiums for individual entrepreneurs

The second paragraph of Article 16 of Law No. 212-FZ determines that contributions should be paid:

• Until December 31 inclusive of the current year - contributions to CHI and OPS from income less than 300,000 inclusive (at rates of 5.1% and 26%, respectively).
• Until 01.04 April inclusive of the next year - contributions to the OPS from income from 300,000 (1% of the excess).