Each entrepreneur has an obligation to pay a fixed payment from the individual entrepreneur for himself to the pension fund, as well as health insurance. This payment is mandatory for everyone. You can pay insurance premiums either in cash, through bank branches, or by bank transfer. Let's look at how to pay insurance contributions to the pension fund in 2018 for individual entrepreneurs in more detail.

Important changes in 2018-2019:

• An important point in 2017 was that from January the administration of insurance premiums was transferred to the tax office. In this connection, payment is made to the Federal Tax Service. The tax office will also carry out audits.
• Since 2018, the fixed part of contributions does not depend on the minimum wage.
• The deadline for paying 1% has been changed.
• Since 2019, the amount of payments has increased.

The amount of insurance premiums for individual entrepreneurs in 2018-2019

Fixed payment calculated from the minimum wage

Regardless of whether the entrepreneur has employees or what type of taxation is applied, he is required to pay contributions to the Pension Fund and compulsory medical insurance:

	In the Pension Fund of Russia, rubles	In the Federal Compulsory Medical Insurance Fund rubles	Total, rubles
For 2019	29 354, 00	6 884, 00
For 2018	26 545, 00	5 840, 00

Attention! If the individual entrepreneur did not start his activity from the beginning financial year or ceases activity before December 31, then contributions are calculated for the corresponding period worked.

1% on excess income

Nothing has changed in the calculation of 1% - it is paid if the income exceeds the amount of 300 thousand rubles. The formula is simple: (Income – 300,000 rubles) * 1%.

So, when calculating 1%, the following must be taken into account:

• For UTII payers it is necessary to take the amount of imputed income, and not the actual profit received.
• For the simplified tax system of 6%, the actual profit received is taken.
• At simplified tax system income, reduced by the amount of expenses, currently only income is taken as the basis for calculating 1%, expenses are not taken into account.
• For OSNO, the base will be the difference between income and expenses.
• For a Patent, it is necessary to take the calculated amount of the maximum profit, based on which payments under the patent are calculated.

Due dates for payment of contributions in 2019

The deadlines for payment of contributions are established in the Tax Code of the Russian Federation:

• Contributions calculated from the minimum wage - no later than December 31 of the reporting year.
• 1% – no later than July 1 of the year following the reporting year.

Attention! Starting from 2018, the deadline for paying 1% is no later than July 1, previously the deadline was no later than April 1.

Quite often, entrepreneurs have the question of whether they need to pay fees quarterly or what will happen if the individual entrepreneur does not pay quarterly payment? An individual entrepreneur has no obligation to pay contributions quarterly, daily or according to any other scheme - the main thing is to pay them within the established time frame.

Some people prefer to pay the entire amount in the first quarter, while others wait until the last. But it should be taken into account that there are some features that arise when applying special tax regimes.

Features of calculation and payment of contributions under certain tax regimes:

• USN. The reporting period is a year. Therefore, an individual entrepreneur can pay the entire fixed payment amount at once and subsequently take them into account when paying advance payments. You can do this at the end and take them into account when paying the annual payment.
• UTII. Reporting period is quarterly. Therefore, it is important that dues are paid quarterly. IN in this case Tax is calculated on a cash basis. That is, for example, the first quarter can be reduced in the UTII declaration only by the amount transferred contributions during the first quarter.

Important! The UTII tax cannot be reduced by payments made in another quarter. So the question often arises: “Can I reduce UTII for the first quarter by the amount of the transferred fixed payment in April?” Answer: no!

You can adjust to taxes and pay contributions in such an amount that it reduces the tax by 100% (if there are no employees).

New KBK for payment of fixed contributions

Due to the fact that since 2017, the administration of fixed payments was transferred to tax office, it is necessary to use new KBK:

• To pay a fixed payment calculated based on the minimum wage, as well as for 1% - 18210202140061110160.
• When making a payment for compulsory medical insurance – 18210202103081013160.

How to pay fees?Payment of fees can be done in several ways:

• Via current account individual entrepreneur.
• Through the entrepreneur’s personal bank account.
• Through a bank branch on a payment order.

How to generate a payment receipt for payment of fixed payments

You can pay contributions either in cash at a bank branch or by electronic payment; for this, a payment document is generated. And also through an individual entrepreneur’s current account by payment order.

How to generate a payment using the tax service on nalog.ru?

Step 1. Go to the tax website nalog.ru to the service for generating a payment document.

Step 2. Select “Individual Entrepreneur” as the taxpayer, and in the column where you need to select settlement document, indicate “Payment document”. Click “Next”.

Attention! To pay by electronic payment or through a bank branch in cash, select “payment document”, and if you want to pay through the entrepreneur’s current account, select “Payment order”. But in the latter case, you will need to find out the bank details of the tax office.

Step 3. Specify BCC and taxes. We enter the KBK in the appropriate field and press Enter, the system can automatically pull up the tax data. If you need to make changes, click the “Back” button.

Attention! KBK must be entered without spaces, otherwise the system will not allow you to specify it.

Step 4. Residence address and details of the recipient.

When you click on the “Address of taxable object” field, an additional window will open in which you need to fill in the address fields. In this case, the system will automatically search for the address after you start entering it. The tax office will be selected automatically based on the entered address.

Step 5. Specify the details of the payment document.

Here you need to specify the following (fields from top to bottom):

• For individual entrepreneurs, accordingly select “09 – Individual Entrepreneur”.
• Next, we select “TP – current year payments” as the basis for payment, since contributions are an annual payment.
• As tax period you must select “Year” and indicate the year that is required. For 2017 – select 2017.
• In the payment amount column, you must indicate the amount you are going to pay. For example, 5000 rubles.

Step 6. Enter information about the payer - his full name, tax identification number. Next, put a tick in the residential address field, after which the system will duplicate the previously specified address.

Attention! If payment will be made by non-cash method (electronic payment), in the TIN field.

Before clicking the "Pay" button, check the information you entered.

Step 7. Select a payment method

After choosing the payment method as cash, you will receive:

If you choose non-cash payment, the system will offer you the following payment methods:

How to fill out a payment order for payment through a bank on an individual entrepreneur’s account

Download from current account.

If the entrepreneur has a current account, then you can create payment order to pay dues. This can be done as on the tax website, as described in the example above, by selecting “Payment order” in step 2. Or using special programs, for example, 1s, etc.

How to fill out a payment order to pay a fixed payment:

1. We indicate the code “09” in the payer status.
2. We indicate the entrepreneur’s TIN; we do not fill in anything in the checkpoint field, since the entrepreneur does not have one.
3. Fill in the payer fields, indicating bank details(name of the bank, BIC, correspondent account, current account of the entrepreneur). We also indicate the recipient’s details - these are the details of your tax office, you can find them on the tax office website or by visiting it in person.
4. The payment BCC is indicated in field 104 without spaces.
5. Next, fill in the OKTMO code - this is field 105.
6. The next field contains the abbreviation “TP”, which means current payment.
7. The frequency of payments is a year, so the next field is set to GD.00.17. The last two digits indicate the year of payment. In this case it is 2017.
8. In the “Type of payment” field we put the code “01”.
9. In the CODE field we put the number “0”.
10. In the payment priority field, enter the value “5”.
11. In fields 108-109 we set the value 0, and field 110 is not filled in.
12. You must also indicate the purpose of the payment.

In the payment purpose field, you can specify, for example, the following (depending on the payment):

• Insurance premiums for compulsory pension insurance in a fixed amount (from an amount of income not exceeding 300 thousand), credited to the budget of the Pension Fund of the Russian Federation for 2018, reg. Number "Your number".
• Insurance contributions for compulsory pension insurance from an income exceeding 300 thousand, credited to the budget of the Pension Fund of the Russian Federation for 2017, reg. Number "Your number".
• Insurance premiums for compulsory health insurance, credited to the FFOMS budget for 2018, reg. Number "Your number".

What is the liability for non-payment of dues?

If the individual entrepreneur does not pay in deadlines contributions, then the tax office will charge penalties for overdue amounts for each day of delay, calculated in the amount of 1/300 of the refinancing rate established at that time.

If an individual entrepreneur does not submit reports on time and does not report on income received, a fine equal to maximum size established annual payment. In 2017 it is 187,200 rubles.

Insurance premiums are regular obligatory payments. Payment of contributions entitles you to receive sick leave and child benefits, free medical care, and financial support upon retirement.

Employers, entrepreneurs and self-employed persons are required to make contributions. If an individual entrepreneur works for himself and has employees on his staff, then he is obliged to pay contributions for himself and for his employees. Experts from the Glavbukh System have compiled a table showing who should pay insurance premiums and for what payments. Check in advance whether you are transferring all your rewards to compulsory pension, medical and social insurance >>>

What applies to insurance premiums? Contributions are divided into two groups: insurance contributions to funds and to the Federal Tax Service.

The first group includes contributions to off-budget funds from employees' wages for insurance against industrial accidents and occupational diseases. Such deductions are commonly called injury contributions. They are made for the Social Security Fund. What payments are they calculated for? >>>

The second group includes contributions for pension, medical and social insurance in case of temporary disability and in connection with maternity. Amounts of insurance premiums for 2019.

Individual entrepreneurs have the right to transfer contributions monthly, quarterly or in a lump sum. The exact time frame within which the amount of insurance premiums must be transferred is determined by the entrepreneur independently. tax code established only dates after which contributions cannot be paid. The peculiarity for such insurers is that in addition to contributions for employees, they also have to pay contributions for themselves. How to count them and at what rates >>>

Insurance premium rates. There are general and reduced insurance premium rates. The general rates of insurance premiums in 2019 to the Federal Tax Service are as follows:

• 22% - for pension insurance;
• 2.9% - temporary disability insurance;
• 5.1% - health insurance.

At the same time, to calculate contributions to the Pension Fund and contributions in case of illness and maternity, legislators established limit values bases upon reaching which the rate changes.

In the Social Insurance Fund, insurance premium rates are set annually by fund employees. They depend on the professional risk class of the employer’s activities.

Who will be allowed to pay less contributions in 2019

Officials have changed the rules according to which they assign a discount on contributions for injuries. It has become easier to get it - just complete. But if the FSS discovers an error in the 4-FSS that has already been submitted, the discount may be canceled.

Entrepreneurs pay insurance premiums to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation. The amount of deductions is fixed, but depends on the annual income of the entrepreneur.

Compulsory health insurance is part of the state insurance program (along with voluntary health insurance), which allows you to compensate a citizen’s expenses for medical care. Volume medical services determined by federal and regional legislation (the territorial program can expand and complement the federal one). Funds for such compensation are accumulated in Federal Fund compulsory health insurance. And they come there from policyholders who transfer contributions to the FFOMS; The 2019 rate of such premiums differs for different types of policyholders. This is what we will talk about in the article.

Who administers payments

Let us recall that since 2017, the Federal Tax Service has been the administrator of payments, which are subsequently credited to the accounts of such funds as the Pension Fund (PFR), Social Security(FSS) and Compulsory Medical Insurance (FFOMS). This must be taken into account when generating payment orders and receipts, taking into account the Tax Service details. It is important not to make a mistake with the indication.

Contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, as well as to the Social Insurance Fund in case of temporary disability and in connection with maternity, are administered by the Federal Tax Service. Only “injury” contributions, that is, in the event of an injury on production facility or the occurrence of an occupational disease, are still paid to the Social Insurance Fund. The reporting procedure, payment and amount of deductions are now regulated Chapter 34 of the Tax Code of the Russian Federation “.

So, despite the fact that in field 104 “Payment purpose” in the payment slip you will indicate the KBK starting with the numbers 182 (this is the code Tax Service), in the future the money will go to the Compulsory Medical Insurance Fund; The 2019 deduction percentage depends on a number of circumstances. More details about this are in the table below.

Accrual procedure and legal nature

First, let’s be clear: it would be a mistake to assume that contributions to the Federal Compulsory Medical Insurance Fund are a tax. These mandatory payments absolutely excellent legal nature. Contributions to the funds are made as insurance premiums in the event of the occurrence of a certain event in which payments will be made to the insured person.

The payment amount is still calculated based on:

• contributions to citizens, individuals;
• established limits of the taxable base;
• payment tariffs.

For health insurance marginal base deductions are not established, thus, the size of the tariff does not depend on it. Contributions to the Compulsory Health Insurance Fund are calculated and paid from the following income:

• rewards for employment contracts and civil contracts for the provision of services and performance of work;
• royalties (other funds received for the sale of property rights, are not taken into account);
• income from business and other similar activities.

IN Art. 422 Tax Code of the Russian Federation Amounts that are not subject to these mandatory payments are listed.

Tariffs

Contributions to the Federal Compulsory Medical Insurance Fund in 2019 will remain the same; tariff changes are not expected in the near future. The rate is 5.1%. For pension insurance it is equal to 22% and for social insurance - 2.9% (on a general basis, if the income limit is not reached). “Injuries” are deducted from 0.2 to 8.5%. But there are persons who have the right to apply reduced rates. These categories in this year also remained unchanged.

Thus, more favorable conditions have been determined for a number of insurers: for example, for pharmaceutical organizations; commercial, charitable organizations and individual entrepreneurs on the simplified tax system; for scientific, sports, cultural organizations and a number of others is generally established zero rate for health insurance. All beneficiaries are listed in the table below.

Insurance premiums in 2019, rates, table:

Conditions under which the reduced rate is used
	Pension insurance	Social	Medical
Legal entities participating in the Skolkovo project
Legal entities and individual entrepreneurs on the simplified tax system, engaged in certain types of activities, with income for calendar year less than 79 million rubles
Legal entities and individual entrepreneurs on UTII, carrying out pharmaceutical activities
Charitable organizations on the simplified tax system
Non-profit organizations on the simplified tax system engaged in scientific research, education, organization of mass sports, operating in the field of culture, art, healthcare (except for state institutions and municipalities)
Legal entities and individual entrepreneurs with the status of residents of the port of Vladivostok, a territory of rapid socio-economic development
IT companies
Entities operating on a patent taxation system, with the exception of those engaged in leasing premises and in the catering industry
Entities engaged in technology development activities
Partnerships and business entities that put into practice the results of intellectual activity created by budgetary educational organizations who are their participants
Entities engaged in tourism and recreational activities

This article will discuss such a concept as “insurance payments” for compulsory medical insurance and the stages of their payment, what changes have occurred this year.

WITH medical care a person constantly faces problems that cost him a lot of money. The best option to compensate for the costs is to get insurance.

All individuals in Russia have the right to free healthcare. An insurance policy will help with this. How to register it, what is needed for this, whether you need to pay fees and what their size is - more on this later.

Basic information

Faced with the concept of “insurance for medical service“, many do not know what it is, why it is necessary to take out a policy. It is necessary to understand this term.

What it is

Insurance means the creation of a fund from which funds are allocated for medical treatment.

In this case, the policyholder must make contributions. Since the concept is probabilistic in nature, not everyone will need an insured event.

There is the possibility of redistributing risks among policyholders - one person (the policyholder) can make a contribution, and another person (the insured) can use the funds.

There are also disadvantages of insurance:

The amount of the deposit depends on the profit of the insurer, and the guarantees for the provision of medical care are the same for everyone.

The compulsory medical insurance policy guarantees that a person in trouble will be able to use medical care free of charge in any area Russian Federation.

The insured can only have one policy in his possession. The insurance organization is obliged to familiarize the insured persons with the rules and responsibilities.

Who needs it

Medical insurance – protection of the individual and his health. If you are in another country, treatment without a policy will be expensive, and you may even be denied medical care altogether.

Depending on the person’s age, type and complexity of the disease, the price of the policy will be different. Insurance compulsory medical insurance policy required for the following categories:

Whether a person works or not, insurance does not depend on this; this service is mandatory.

To obtain a policy, you must visit an organization that deals with insurance (IMO) and provide it with documents (persons under 18 years of age do not have the right to this, as they are considered incompetent).

For minors, insurance takes place in those HMOs where parents are served or by law.

If the application is not submitted by the person himself, but through a representative, then it is needed. Package of documents:

Legal regulation

The population of Russia has the right to protect and protect their health. This includes the provision of medical and social assistance, favorable working conditions, health improvement.

Health care is provided regardless of gender, race, nationality or language. Along with legal citizens of Russia, foreigners (residing on its territory) and refugees also have this right.

In case of illness or loss of legal capacity, a person is obliged to provide medical assistance of any type.

For example, preventive measures, diagnostic) and social measures, that is, caring for the sick, paying disability benefits.

Also, the population of the Russian Federation has the right to free medical care in health care systems - state or municipal.

Compulsory medical insurance for the working population is an innovation. It guarantees equal rights for all segments of the population in the provision of medical care.

IN basic program includes:

• help with acute chronic diseases;
• situations that threaten life;
• ambulatory treatment;
• home diagnostics;
• preventive measures: vaccinations, examinations;
• hospital treatment;
• dental assistance.

FAQ

For people making payments for payment compulsory insurance for medicine, a lot of questions arise. Let's look at the most common ones.

Exemption from payment

This benefit is used by organizations of disabled people ().

Also, the Compulsory Medical Insurance Fund is not charged (during the election campaign) for:

• funds of candidates for local government bodies;
• income received from the election campaign by commission members.

Such a decision can only be made by the territorial compulsory medical insurance fund ().

To consider the issue, you need to provide an application for exemption from paying fees and photocopies of documents - a certificate of registration of the organization.

Nuances for individual entrepreneurs

Self-employed individuals pay their own health insurance premiums. The calculation is carried out according to the standard tariff, taking into account minimum size wages.

To calculate the contribution, you must multiply the minimum wage by the tariff and the number of months for which the contribution is paid as an individual entrepreneur. In 2019, the minimum wage is 5965 rubles, that is, the contribution is 3650.58 rubles.

Starting this year, the amount is not rounded up, but paid in kopecks. An individual entrepreneur has the right to make contributions in installments or all at once for the year. There is no need to report to any organization for this.

An entrepreneur has a choice - except common system Special taxes can be used (subject to the conditions of this regime).

Options:

A contribution of 1% (additional) is added to the FFOMS budget to the established amount if the entrepreneur’s income is over 300,000 rubles per year.

For example, the profit was 400,000 rubles, which means the DP is calculated as follows - (400,000 - 300,000) * 0.01. This amount should be paid for health insurance.

1. Taxes may be less than the contribution amount that was paid for a certain period.
2. The due date of the fee may reduce the amount of the fee. That is, if you pay quarterly at once, you can count on a smaller amount.
3. The additional contribution also affects the tax reduction.
4. If the simplified tax system and UTII are applied simultaneously, hired employees are absent, then the tax is also reduced.
5. If the amount of the insurance premium is greater than the amount of tax, then the excess funds are not transferred to another period.
6. The right to a tax reduction disappears when an entrepreneur recruits employees and issues them wages. If an individual entrepreneur stops paying employees, then the tax can be reduced only from the next period.

Reflection by wiring

Medical insurance must be accompanied by:

To summarize, we can say that the purpose of health insurance is to ensure that citizens receive first aid in the event of a problem situation.

Citizens of the Russian Federation have equal rights and opportunities. Contact insurance organization You can do it yourself or through an intermediary (in this case you will need a power of attorney).

Every resident of the Russian Federation must have an insurance policy, regardless of citizenship.It is issued free of charge; to obtain it you need a document that identifies the person.

Each time you seek medical help, you must present your insurance policy.The policyholder can be an organization or an individual entrepreneur.

However, they must have a license. For the working population, these are organizations, enterprises, and individual entrepreneurs. For those who do not work - Councils of Ministers, district and regional districts.

Social insurance is a mandatory element of activity in numerous enterprises. The likelihood of accidents at work and beyond requires a guarantee that if the employee becomes unable to work, he will receive a payment on which he can live. Every year this legislation is re-evaluated and revised, but the essence remains the same. Let's look at the changes that have occurred with insurance payments this year, and what to expect in the next period.

In 2017, several significant changes will occur in terms of insurance premiums, the main thing being the transfer of rights to funds of an extra-budgetary nature tax authorities. It is no secret that the rates on contributions to the Federal Compulsory Medical Insurance Fund act as second payments after taxes within the scope of importance, and therefore represent an amount that is required to be paid. Amendments have already been made to regulatory framework legislation, therefore, from 01.01.17 Federal Law No. 212 will come into legal force.

Parameters that will remain the same

• Reporting periodic intervals and settlement times;
• persons obligated to make payment (individual entrepreneurs, notary and lawyer professionals, other specialists in private practice);
• objects of payments and size indicators of payment within the framework of reduced tariffs;
• basis for calculating contributions.

Contributions to the FFOMS in 2017 involve several changes in the framework of submitting reports and payments.

• Reporting documentation, since it will be sent to the address of tax authorities;
• the timing within which reporting payments will be provided;
• criteria for compliance with the list of requirements and the use of reduced rates.

In general, there will be virtually no progress in organizational terms, but there will be changes in rates.

Indicators of rates for insurance payments 2017: table

Insurance premiums in 2017 are shown below: table.

From the data presented, you can make sure that no changes are envisaged in the framework of payments made by persons next year, and in order to calculate the indicators of contributions to compulsory pension insurance, a new establishment of maximum values ​​will be required. If they are reached, rate changes will occur.

Rates 2017 within the framework of reduced tariffs: table

Compared to the 2016 period, there were also no changes, but the conditions that are presented to the payer, within the framework of which he will receive the right to use reduced tariffs, have changed.

Policyholder	Interest rate indicator
	Pension Fund	FSS	Contributions to the Compulsory Medical Insurance Fund
Companies and individual entrepreneurs on the simplified tax system with an income of at least 70% of total revenue simplistic	20	0	0
Individual entrepreneurs and companies with a license to conduct pharmaceutical work	20	0	0
Firms and entrepreneurs operating within the patent system	20	0	0
Non-profit organizations engaged in conducting scientific research, charitable foundations	20	0	0
Companies and individual entrepreneurs engaged in the field of information technology developments	8	2	4
Business entities involved in the development of utility models using the simplified tax system	8	2	4
Organizations operating within the framework of contractual relations with free economic zones	8	2	4
Organizations that pay dues to court members and other distinguished persons	0	0	0
Payers who have earned resident status for advanced economic development	6	1,5	0,1

Thus, the FFOMS, how many percent in 2017, depends on the type of activity of an individual entrepreneur or an entire organization, as well as on how actively it takes part in government and charitable financing. Also, based on the table data provided, you can easily determine who does not pay contributions to the FFOMS.

Size indicators of insurance premiums for individual entrepreneurs 2017

The procedure in which “entrepreneurial” payments are calculated has remained virtually unchanged. Contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are actually determined by the minimum wage, which is set at the initial stage of the year. If annual revenue exceeds 300,000 rubles, in addition to fixed income, the entrepreneur will need to pay Pension Fund an additional amount of 1%.

In the first case, when the payment is 4,590 rubles, compulsory medical insurance contributions are calculated as follows: take the value of 7,500 rubles (minimum wage) and multiply by the number of months. V reporting period(12) and at the % rate – 5.1%. The calculation algorithm is carried out in a similar way for other cases.

Consideration of premium rates for accident insurance

An important role is also played by what the 2017 FFOMS rate will be for social needs for injuries and other accidents. There is a certain table indicating that for entrepreneurs and organizations, rates for occupational injuries will remain unchanged. According to the law, commercial entities have an obligation to annually prove the correctness of the rate; a package of documentation must be submitted to the Social Insurance Fund before April 15. In 2017, this day is Saturday, but the current rule for rescheduling will simplify the procedure, so you must try to confirm the “cost of injuries” before the 17th. Contributions to compulsory health insurance in the Federal Compulsory Medical Insurance Fund are determined by law and are based on the class of professional risk.

From January 1 of this year, government adjustments will come into force, on the basis of which objects are classified into one category or another. There are 32 classes, the highest of which has a tariff of 8.5 units, and for the first class this value is only 0.2 units. In general, the higher the class number, the higher the rate for personal injury premiums. If the company has not confirmed the type and type of its activity, then the regulatory authority automatically assigns the highest risk class at the time of entry into the register of legal entities and individual entrepreneurs.

All changes contributed to the consolidation of already established practices; the only difference is that now many actions take place officially. Contributions to the compulsory health insurance fund are calculated according to general scheme, although previously many conflict situations arose on this issue, and the matter could come to trial. Basically, the activities of companies were maintained, since there was no need to initially place companies in such a strict framework.

Thus, the well-being of the company and employees depends on how competently and correctly the contributions are calculated and paid. Compliance with legal norms and accounting of tables guarantees competent calculations and the absence of problems with debts and fines.

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