Using this calculator, you can quickly calculate the amount of contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements of 2018. The service will help you generate the correct payment slip for contributions with up-to-date details.

Calculate individual entrepreneur contributions and make a payment

Insurance premiums IP in 2018

1. The procedure for determining the amount of a fixed insurance contribution of individual entrepreneurs to the pension fund (entrepreneur’s contribution “for himself”) has been updated. Previously, the amount of the fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution to the Pension Fund is fixed in the Tax Code of the Russian Federation and is: for 2018 - 26,545 rubles, for 2019 - 29,354 rubles, for 2020 - 32,448 rubles.
2. The income of an individual entrepreneur can exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed for 2018 - 212,360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
3. Last day for paying contributions to the Pension Fund on income of individual entrepreneurs exceeding 300,000 rubles. moved from April 1 to July 1 of the year following the reporting year.
4. Individual entrepreneurs' contributions to the FFOMS are also “decoupled” from the minimum wage. The amount of the compulsory medical insurance contribution in a fixed amount is now prescribed in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.

*article 2 Federal Law dated November 27, 2017 N 335-FZ.

The procedure for paying contributions to the Pension Fund in 2018

• until December 31, 2018, the FFOMS is paid fixed payment in the amount of 5840 rubles. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated and not paid;
• Until December 31, 2018, a fixed portion of contributions is paid to the Pension Fund. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. The amount of the fixed part of contributions to the pension fund for 2018 is 26,545 rubles;
• no later than July 1, 2019, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).

An example of calculating insurance premiums for individual entrepreneurs for themselves 2018

Income individual entrepreneur(born in 1970) for 2018 is equal to 2,400,000 rubles.

Fixed portion of individual entrepreneur contributions for pension insurance for 2018 the amount was set at RUB 26,545. The entrepreneur must pay this amount by December 31, 2018.

The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the Pension Fund no later than July 1, 2019.

Total amount of insurance contributions for pension insurance: RUB 26,545. + 21,000 rub. = 44,400 rub.

For mandatory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the FFOMS in the amount of 5840 rubles. until December 31, 2018.

*To calculate insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.

The amount of fixed contributions of individual entrepreneurs for 2018

Contribution	KBK for 2018	In 1 month	In a year
Pension Fund (insurance part)	182 1 02 02140 06 1110 160
FFOMS	182 1 02 02103 08 1013 160

*When paying monthly, the remaining kopecks are paid in last month of the year.

If the individual entrepreneur worked part-time reporting period, the amount of insurance premiums is calculated as:

• the amount of contributions for fully worked months (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12 x Number of months);
• the amount of contributions for an incompletely worked month (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month).

Those. if the entrepreneur was registered on February 12, 2018, the amount of insurance premiums for 2018:

• to the Pension Fund of Russia will be 23,463.88 rubles. (26,545: 12 x 10 months + 26,545: 12: 28 days x 17 days);
• in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).

If the income of an individual entrepreneur for billing period will exceed 300 thousand rubles, in addition to fixed payments in the amount of 32,385 rubles. (PFR + FFOMS), he must transfer to Pension Fund RF calculated part of insurance premiums, amounting to 1% of the excess amount*.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum amount of contributions to the Pension Fund is 212,360 rubles. (26,545 x 8)

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles. must be transferred to the budget no later than July 1 of the year following the expired billing period.

KBK for payment of a contribution on income exceeding 300,000 rubles:

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

Income calculation

Tax regime	Income	Where do we get it from?
	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@"
simplified taxation system (6% or 15%)*	Income subject to the Single Tax. Calculated in accordance with Art. 346.15 Tax Code of the Russian Federation
Patent system	Potentially possible income. Calculated in accordance with Art. 346.47 and 346.51 Tax Code of the Russian Federation
UTII	Imputed income. Calculated in accordance with Art. 346.29 Tax Code of the Russian Federation	Section 2 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added together
Unified agricultural tax	Income subject to Unified Agricultural Tax. Calculated in accordance with paragraph 1 of Art. 346.5 Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book

* For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

In the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2017

Since 2017, it is no longer possible to check the timeliness and completeness of payment of fixed contributions. Pension Fund employees, and the tax authorities. In this regard, all rules on such contributions have been moved from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-FZ to the new Chapter 34 Tax Code RF.

At the same time, for the bulk of contribution payers, little has changed. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments will remain the same. There is no need to submit calculations for fixed contributions to the tax office. As before, individual entrepreneurs do not pay contributions for “injuries”, as well as contributions in case of temporary disability and in connection with maternity.

What changes in insurance premiums have affected individual entrepreneurs for themselves since 2017?

1. From 01/01/2017, these fixed contributions are paid according to the new BCC, since the administrator of these payments will change.
   Note: Which BCCs are in effect in 2017, see the BCC Directory for 2017.
2. The rule* according to which pension fund employees, in case of failure to provide income information to the Federal Tax Service, could accrue contributions to the entrepreneur in the maximum amount, has been canceled.

Let us remind you that earlier those individual entrepreneurs who did not submit information about income for 2015 to the tax office received RUB 22,261.38 instead of 22,261.38 rubles. for 2015, Pension Fund employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), maximum individual entrepreneur contributions will not be accrued, since, as a rule, the rule on their accrual has been abolished since January 1, 2017.

The procedure for calculating contributions to the Pension Fund in 2017

• before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In 2017, only fixed payments are paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated or paid. Fixed contributions in the Federal Compulsory Medical Insurance Fund are calculated using the formula (minimum wage at the beginning of the year x Tariff of insurance contributions (5.1%) x 12).

To calculate insurance premiums for the entire 2017, you need the minimum wage established on January 1 of the reporting year - 7,500 rubles.

An example of calculating insurance premiums for individual entrepreneurs for themselves 2017

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

The fixed portion of contributions to pension insurance for individual entrepreneurs is equal to RUB 23,400.00.

The individual part of contributions to pension insurance for individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles.

Total amount of insurance contributions for pension insurance: RUB 23,400. + 21,000 rub. = 44,400 rub.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment of 4,590 rubles.

Fixed contributions for 2017

* Calculations are based on the minimum wage for 2017 - 7,500 rubles.

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

Calculation of contributions for an incomplete reporting period

Those. if the entrepreneur was registered on February 10, 2017, the amount of insurance premiums for 2017:

• to the Pension Fund of Russia will be 20,823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
• in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that last days banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount*.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2017, the maximum amount of contributions to the Pension Fund is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

Tax regime	Income	Where do we get it from?
OSNO (income from business activities)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11/2494@.”	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
		Result of column 4 of the Income and Expense Book
Patent system		Income from which the cost of the patent is calculated
UTII
Unified agricultural tax		Result of column 4 of the Income and Expense Book

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline:

Attention entrepreneurs! From 2017, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

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

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2016

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2016

Since 2016, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.

The procedure for calculating contributions to the Pension Fund in 2016:

• The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);

In 2016, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage at the beginning of 2016 was 6,204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015). And since in order to calculate insurance premiums for the entire 2016, the minimum wage established on January 1 of the reporting year is required (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ). The increase in the minimum wage from July 1 to 7,500 rubles had no effect on annual amount insurance premiums for individual entrepreneurs.

Fixed contributions for 2016

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

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

Attention entrepreneurs! When paying contributions in 2017 for the expired period of 2016, the following BCCs apply:

Insurance contributions for pension insurance of individual entrepreneurs for themselves in a fixed amount	Contributions	182 1 02 02140 06 1100 160
	Penalty	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the payer’s income in excess of 300 thousand rubles)	Contributions	182 1 02 02140 06 1200 160
	Penalty	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance contributions for compulsory health insurance of the working population in a fixed amount, credited to the budget Federal Fund compulsory health insurance received from payers	Contributions	182 1 02 02103 08 1011 160
	Penalty	182 1 02 02103 08 2011 160
	Fine	182 1 02 02103 08 3011 160

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance contributions for the year to the Pension Fund will be 17,131.60 rubles. (6204 x 26% x 10 months + (6204: 29 x 18) x 26%); in FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months + (6204: 29 x 18) x 5.1%).

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of November 28, 2015 No. 347-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the Pension Fund is 154,851.84 rubles.(6204 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating income for the purposes of insurance premiums. Entrepreneurs on OSNO (13%) when calculating insurance premiums 1% of the amount over 300 thousand rubles. can reduce income by the amount of expenses incurred (Resolution of the Constitutional Court No. 27-P of November 30, 2016)

Income calculation

Tax regime	Income	Where do we get it from?
OSNO (income from business activities)
The simplified tax system, regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book
Patent system	Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of the patent is calculated
UTII	Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together
Unified agricultural tax	Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Attention entrepreneurs! Since 2016, KBC to pay a contribution on income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance contributions to the Pension Fund will be:

fixed part RUB 19,356.48
+

Total: 40356.48 rub.

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2015

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015

Attention entrepreneurs! Since 2015, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.

The procedure for calculating contributions to the Pension Fund in 2015:

• until December 31 current year a fixed portion of the contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• before April 1 of the year following the reporting year, the estimated portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In 2015, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).

Fixed contributions for 2015

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

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance contributions for the year to the Pension Fund will be 16,450.62 rubles. (5965 x 26% x 10 months + (5965: 28 x 17) x 26%); in FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months + (5965: 28 x 17) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but the Pension Fund of the Russian Federation posts information on its website about the need to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22,261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2015 The maximum amount of contributions to the Pension Fund is 148,886.40 rubles.(5965 x 8 x 26% x 12)

expenses are not taken into account.

Income calculation

Tax regime	Income	Where do we get it from?
OSNO (income from business activities)	Income subject to personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; clause 3.1. Sheet B
simplified tax system regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book
Patent system	Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of the patent is calculated
UTII	Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together
Unified agricultural tax	Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Example:

fixed part RUB 18,610.80
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 39,610.80

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,650.58 rubles.

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2014

Until 2014, insurance contributions to the Pension Fund of individual entrepreneurs were the same for everyone and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions has changed; they will be divided into:

• fixed part (mandatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received). Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• individual part of insurance contributions to the Pension Fund (1% of the amount of income over 300 thousand rubles per year);

Please note that since 2014, dividing the amount of contributions into insurance and savings part The Pension Fund itself will deal with this. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out using a single payment document (Federal Law of December 4, 2013 No. 351-FZ, Art. 22.2.).

In 2014, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOM are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

Fixed contributions for 2014

* Calculations are made based on the minimum wage for 2014 - 5554 rubles.

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

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2014, the amount of insurance contributions for the year to the Pension Fund will be 15,317.14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20,727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation the individual part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2014 The maximum amount of contributions to the Pension Fund is 138,627.84 rubles.(5554 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (OSNO); nor for entrepreneurs using the simplified tax system of 15% (income minus expenses) when calculating income for the purposes of insurance premiums expenses are not taken into account.

Income calculation

* clause 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of July 23, 2013 No. 237-FZ

Tax regime	Income	Where do we get it from?
OSNO (income from business activities)	Income subject to personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; clause 3.1. Sheet B
simplified tax system regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book
Patent system	Potential income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of the patent is calculated
UTII	Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added together
Unified agricultural tax	Income subject to Unified Agricultural Tax. Calculated in accordance with clause 1 of Article 346.5 of the Tax Code of the Russian Federation	Result of column 4 of the Income and Expense Book

If an individual entrepreneur applies more than one tax regime, taxable income from activities is summed up.

Payment deadline: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2014. The amount of insurance contributions to the Pension Fund will be:

fixed part RUB 17,328.48
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 38,328.48

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3399.05 rubles.

Reporting on insurance premiums and penalties for individual entrepreneurs

Since 2012, individual entrepreneurs, notaries and lawyers do not submit reports to the Pension Fund. At the end of the year, an income declaration must be submitted to the tax office in accordance with the chosen taxation regime. If the Federal Tax Service does not have information about the entrepreneur’s income due to his failure to submit reports, the Pension Fund is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.

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According to the legislation in the Russian Federation, several types of compulsory insurance are provided. One of them is medical. It is a form social protection population.

The task is to ensure payment provided to the insured person medical care. The source of payments is the FFOMS.

What you need to know

In 2019–2019 In accordance with this, tariffs for compulsory health insurance are established for individual entrepreneurs, which amount to 5.1%.

The same tariffs are established for such categories as lawyers, mediators, notaries, appraisers, arbitration managers, patent attorneys.

The rules for accrual, reporting, control and collection are prescribed in the Tax Code of the Russian Federation.

Where do payments go?

Payments health insurance go to provide medical facilities. Thanks to insurance premiums medical institutions are supplied with medicines, wages are paid to medical personnel, transportation and other expenses are covered.

Medical insurance includes basic:

• medical care in clinics;
• preferential supply of medicines;
• cancer care;
• dental care;
• various medical services for persons with disabilities.

According to the terms of the insurance, the policy provides for the free provision of the above services to the insured person.

Legal grounds

Individual entrepreneurs can work for themselves or use hired labor. They pay premiums for their own insurance (themselves) and their employees.

Therefore, insurance premiums must be calculated from the moment of registration individual activities in the Federal Tax Service and from the moment of conclusion.

If you belong to several categories, then you must pay according to medical contributions for each category.

The effect for individual entrepreneurs with low income is that single tax, as the tax payable will be zero.

Let us repeat that the order of reduction depends on the taxation system:

Do not forget that for the 6% system it is important to take into account the presence or absence of workers. If you have employees who work or are hired under employment or other contracts, you can reduce payments by no more than 50%.

If for part of the year you worked only for yourself, and for several months you became an employer, then this must be taken into account in each period.

So, the features of the calculation, accrual, and payment of contributions for individual entrepreneurs for the current year are that the levers of management and control have moved from the funds to the taxation system (FTS).

For individual entrepreneurs, in most cases, a fixed medical insurance rate is established - 5.1% of minimum size Salary multiplied by the number of months of entrepreneurial activity.

The minimum minimum wage is determined by the value from January of the current year. Reporting form – single calculation form “Calculation of insurance premiums”.

The Federal Compulsory Medical Insurance Fund was created on the basis of contributions from insured persons, which are all officially employed individuals.

Person leading entrepreneurial activity, subject compulsory insurance and is obliged to pay a fee in 2019 in the amount of 4,590 rubles.

If an entrepreneur uses the labor of hired workers, then he acts as tax agent and pays contributions withheld from their wages in the amount of 5.1% of the accrued amount.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Insurance premiums must be paid in 2017 according to new rules. There is no need to transfer contributions to the Pension Fund, Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Fund. They have been handed over to the tax authorities. The CBC has also changed. Only contributions for injuries remained for the Social Insurance Fund.

From January 1, 2017, insurance premiums returned to the Tax Code. A new chapter 34 of the Tax Code of the Russian Federation has appeared. Tax authorities will administer the payment of contributions, but this does not mean that companies will no longer have to interact with the funds. Let's consider which departments, from January 1, 2017, control processes related to insurance premiums, what reporting, where and how to submit.

What are the powers of tax authorities?

Administration means that only clearly defined functions will fall within the competence of the tax authorities, some of which are still left to the funds. The range of powers of tax officials is quite wide. Now they have the right:

• control the correctness of calculation, completeness and timeliness of payment of insurance premiums;
• accept calculations for insurance premiums, starting with the calculation for the 1st quarter of 2017. Remember that you must submit the calculation no later than the 30th day of the month following the reporting period. If the last day of delivery falls on a weekend or non-working day, the deadline is postponed to the next working day. Simply put, the calculation for the 1st quarter must be submitted no later than May 2, 2017;
• offset/refund amounts of overpaid insurance premiums. This also applies to periods expiring before January 1, 2017. Decisions on them were made by the Pension Fund of Russia or the Social Insurance Fund and submitted to the Federal Tax Service for execution.

The tax authorities will also provide installment plans or deferments for insurance premiums, and collect arrears, penalties and fines, including those that arose before January 1, 2017.

What to do with leftovers

Tax authorities will receive information on the balances that policyholders had as of January 1, 2017 from the Pension Fund of the Russian Federation and the Social Insurance Fund. The funds will send information to tax authorities through the interdepartmental electronic interaction system.

To avoid misunderstandings, it would be a good idea for all insurance premium payers to reconcile their payments with the funds. Then receiving a demand for repayment of arrears will not be a surprise. At the same time, it will be possible to understand what amount to return to the fund if there is an overpayment.

How to pay fees from the new 2017

You will need to pay fees and submit calculations at the location of the organization, and separate division, which independently calculates payments and rewards to individuals. This means that calculations will not be accepted at the place of registration as the largest taxpayers (in the IRI). There is no need to submit calculations at the location of each separate unit (similar to 6-NDFL). Calculations represent only divisions that independently accrue wages. Moreover, there is no requirement to have separate balance. The condition for it is contained in the Federal Law of July 24, 2009 No. 212-FZ, but from January 1, 2017 this law ceases to apply.

Organizations have a new obligation - to inform the tax authorities about the granting of separate bodies the authority to accrue payments and rewards to individuals. Based on such information, the units will be registered with the tax office as a payer of insurance premiums.

How to report

The form for calculating insurance premiums, the procedure for filling it out and the electronic format were approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551. The calculation contains not only information in general about the payer of insurance premiums, but also personalized information for each individual who is in an employment relationship with the payer.

An important conclusion can be drawn by studying the norm of paragraph 7 of Article 431 of the Tax Code of the Russian Federation. It is reasonable for policyholders, even before the start of the reporting period for the 1st quarter of 2017, to verify the compliance of full name-SNILS-TIN (if the employer has one) for all employees. The fact is that if there are discrepancies regarding at least one individual, the tax authorities will not accept the entire calculation. The policyholder will be sent a notice of refusal. In this case, 5 days are allotted for correction from the date of sending the notification.

By the way, you can easily prepare and submit reports using the online service “My Business” - Internet accounting for small businesses. The service automatically generates reports, checks them and sends them to in electronic format. You will not need to personally visit the tax office and funds, which will undoubtedly save not only time, but also nerves. You can get free access to the service using this link.

What will the Pension Fund and the Social Insurance Fund do?

Some functions for administering contributions continue to remain with the Pension Fund of the Russian Federation and the Social Insurance Fund. Thus, the funds will continue to accept payments for contributions, including adjusted ones, for periods before January 1, 2017.

• conduct desk and on-site inspections, including repeated ones, make decisions based on their results;
• make decisions on the return of overpaid or collected insurance premiums (then they will be transferred to the tax authorities). Applications for the return of overpayments incurred as of January 1, 2017 must be submitted to the Pension Fund and the Social Insurance Fund at the place of registration;
• write off uncollectible arrears on insurance premiums, penalties and fines.

Powers of the Pension Fund

• maintaining individual (personalized) records in the compulsory pension insurance system;
• receiving information about insured persons and monitoring the correctness of presentation and reliability of information necessary for maintaining individual (personalized) records.

Who keeps personalized records

The pension fund maintains individual (personalized) records in the compulsory pension insurance system. Submit information by form SZV-M still needed in territorial branches fund. The deadline for submitting SZV-M has changed. You must report no later than the 15th day of the month following the reporting month. Taking into account the postponement of the reporting deadline, the last day for SZV-M for December 2016 is January 16, 2017.

Information about the length of service of insured persons must be submitted to Pension Fund offices annually, no later than March 1 of the following year. Information on length of service according to the new form developed by the Pension Fund must be submitted not only at the end of the year, but also if the employee applies for a pension. Three days are allotted for this from the date of submission of the application.

The Pension Fund of the Russian Federation continues to collect registers of insured persons for whom additional insurance contributions for a funded pension have been transferred or contributions have been paid by the employer. In this case, the DSV-3 form is submitted no later than 20 days from the end of the quarter.

The Pension Fund of Russia will receive information on payments and accrued insurance contributions for compulsory pension insurance (to be reflected in the accounts of insured persons) from the tax authorities. 5 days are allotted for this when calculations are submitted electronically, or 10 days for information submitted on forms. If errors or inconsistencies are found, the fund will return the information to the tax authorities. They, in turn, will send payers notifications about the provision of adjustments.

When to contact social security

Fund social insurance, as before, will control the calculation and payment of contributions for injuries. This means that payments for this type of contribution will continue to be accepted. New form 4-FSS must be submitted to the fund no later than the 20th day of the month following the reporting period on paper and before the 25th day of the month following the reporting period in electronic form.

The Fund will now verify the correctness of the declared expenses for payments for temporary disability and in connection with maternity using the calculation data provided by the tax authorities. And there, to the tax authorities, he will report the results of the audit.

In regions that do not participate in the pilot project for direct payments of benefits from the Social Insurance Fund, the Fund's branches, upon applications from policyholders, reimburse the excess of the costs of paying insurance coverage over accrued contributions. If you need to reimburse funds for periods after January 1, 2017, you need to take into account changes in the list of submitted documents. Instead of Form 4-FSS, you will need to submit a calculation certificate along with the application. Forms necessary documents are given in the letter of the FSS of Russia dated December 7, 2016 No. 02-09-11/04-03-27029.

How to fill out payment documents

Until the new system of interaction between regulatory authorities is fully established, there are risks of payments being incorrectly credited or reflected in the tax authorities’ database. Therefore, organizations are advised to devote Special attention filling out payment order details.

"TIN and checkpoint of the recipient." Please indicate your tax identification number and checkpoint tax authority, which administers your payments.

“Recipient” is the abbreviated name of the authority Federal Treasury, and in brackets is the abbreviated name of the tax authority that administers the payment.

"Code budget classification" The first three characters indicate the code of the chief administrator of budget revenues, that is, they should take the value “182” - Federal Tax Service.

KBK codes, which from January 1, 2017 must be used to pay insurance premiums, were approved by Order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n (being registered with the Ministry of Justice). When filling out codes, be especially careful with the subtypes of income: they differ depending on the period for which insurance premiums are paid. And be sure to indicate for what period the payment is being made.

Attention!

From January 1, 2017, pay contributions only for new BCCs, even if these are payments for December. We have listed the new codes in the table below. In December, pay your fees for the old KBK.

Table. New BCCs for contributions for 2017

Payment type	KBK
	contributions for December "2016	fees for January, February, etc.
Contributions from employee benefits
Pension contributions
Contributions	182 1 02 02010 06 1000 160	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2100 160	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3000 160	182 1 02 02010 06 3010 160
Contributions for temporary disability and maternity
Contributions	182 1 02 02090 07 1000 160	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2100 160	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3000 160	182 1 02 02090 07 3010 160
Contributions for injuries
Contributions	393 1 02 02050 07 1000 160	393 1 02 02050 07 1000 160
Penalty	393 1 02 02050 07 2100 160	393 1 02 02050 07 2100 160
Fines	393 1 02 02050 07 3000 160	393 1 02 02050 07 3000 160
Contributions for compulsory health insurance
Contributions	182 1 02 02101 08 1011 160	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2011 160	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3011 160	182 1 02 02101 08 3013 160

Elena Kulakova

Each entrepreneur has an obligation to pay a fixed payment to the individual entrepreneur for himself to the pension fund, as well as for 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.
• Under the simplified tax system, income is 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 the tax office, it is necessary to use new BCCs:

• 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:

• Through the current account of an 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.
• You must select “Year” as the tax period and indicate the year that is required. For 2017 – choose 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 contributions 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.

Every year, individual entrepreneurs must transfer fixed payments to the Pension Fund (PFR), as well as contributions to the Compulsory Medical Insurance Fund (health insurance). The amount of payments is set by the government for the next year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the social insurance fund (FSS), but this is on a voluntary basis, this is done to receive social payments, for example, to pay sick leave.

It’s worth noting right away important feature fixed payments are obligatory payment, which is paid by all individuals registered as an individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.

Payments of individual entrepreneurs to the pension fund in 2018 for individual entrepreneurs without employees

The amount of the fixed payment does not depend on:

• The chosen taxation system.
• Whether there was income from business activities or a loss.
• It doesn’t matter whether the individual entrepreneur has employees or not.
• Is there any economic activity or not, it doesn't matter.
• An individual entrepreneur can work as an employee at the same time and he must also make payments to the pension fund for himself.

IMPORTANT! Some people think that they don’t have to pay to the Pension Fund and the Compulsory Medical Insurance Fund, since there are no activities being carried out, but unfortunately, until you have the documents in hand, you will be charged arrears and a fine will accrue. Use ours - it will help you with your calculations.

However, there are several cases when you can avoid paying contributions in the absence of activity:

Important changes to fixed payments for individual entrepreneurs since 2017

Since 2017 there have been important changes– they were transferred to the tax inspectorate, but the procedure for their calculation has not been changed. Thus, all payments to the Pension Fund and compulsory medical insurance will need to be made to your tax office using new details. Therefore, the BCC has also been changed. The tax office will also calculate arrears in payments, issue fines and conduct appropriate audits.

Important! Since 2017, contributions to the Pension Fund and compulsory medical insurance must be paid to the tax office at the place of registration of the individual entrepreneur using new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage since January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries are not transferred to the Federal Tax Service.

Amount of individual entrepreneur payments to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for 2017 and 2018

As we have already said, entrepreneurs pay one part of the payments regardless of the income received, and the second part if the amount exceeds 300 thousand rubles, we will consider in more detail.

Annual fixed payment for individual entrepreneurs 2017 (regardless of profit)

This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, calculation is carried out according to the formula:

1. For payment to the Pension Fund = minimum wage * 26% * number of months (if we calculate for a year, then set it to 12)
2. For payment to the Compulsory Medical Insurance Fund= Minimum wage * 5.1% * number of months (if we calculate for a year, then set it to 12)

The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.

Fixed insurance contributions to the Pension Fund in 2017 for individual entrepreneurs – payment amount:

Year	To the pension fund (PFR), rub.	To the health insurance fund (FFOMS), rub.	Total, rub.
2016	19 356,48	3 796, 85	23 153, 33
2017	23 400,00	4 590, 00	27 990, 00

Thus, individual entrepreneurs’ own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to a total of 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.

Due date for payment of contributions for the current taxable period is set until December 31 of the same year.

Payment can be made in a single payment for the year, but it is better to divide the amount into equal parts for each quarter. This is due to the fact that the amount of payment of contributions to Pension Fund entrepreneur can reduce the amount of tax, however, there are certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.

Amount of individual entrepreneur payments to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2018

Starting in 2018, the government decided to make a change, according to which the fixed part was decoupled from the minimum wage. Now the size of payments is set by the government for the current year and is indexed annually. And although the amount for 2018 increased, the amount is nevertheless less than if the calculation depended on the minimum wage.

The amount of payments of individual entrepreneurs to the Russian Federation and compulsory medical insurance for themselves for 2018:

KBK IP fixed payment 2017-2018

When paying fixed payments for 2016, you must use the following BCC numbers when filling out the payment order:

• For payment to the Pension Fund (PFR) – 392 1 02 02140 06 1100 160 (not currently applicable).
• To pay for the Federal Compulsory Compulsory Medical Insurance (for health insurance) – 392 1 02 02103 08 1011 160 (not currently used).

Starting from 2017, payments must be made to the tax office using the following details:

Attention! If you opened an individual entrepreneur in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the month not fully worked from the next day from the date of registration (letter of Rostrud No. 17-4 / OOG-224 dated 01.04 .14). Those. in October, our calculation will be from the 8th to the 31st - 24 days, and we count November and December as full months.

Example

We will calculate contributions to the Pension Fund (the Compulsory Medical Insurance Fund will be calculated in the same way) for 25 days. In the example, we take the minimum wage value for 2016. Minimum wage*26%/31*25 = 6204*26%*31/25 = 1300.84. In this case, we round the final value to the second decimal place. We add the amounts for November and December to the calculated figure. We'll get it for less than a year you will need to pay to the Pension Fund: 4,526 rubles 92 kopecks.

1% in the Pension Fund of the Russian Federation from the amount of income exceeding 300 thousand rubles.

This payment is made only by those entrepreneurs whose income exceeds 300 thousand rubles. In this case, payment is made only to the Pension Fund, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income was 550 thousand rubles, then we deduct it from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. – 300 thousand rubles. * 1% = 2,500 rub.

1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.

The due date for payment of contributions starting from 2018 is no later than July 1 of the year following the reporting year.

• KBK for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
• BCC 1 percent in the Pension Fund 2017 – 182 1 02 02140 06 1110 160.

For different systems tax accounting income is calculated according to its principle:

• IP on common system – to calculate 1%, the difference between income and expenses is taken (according to).
• Under the simplified tax system, “income” is 6%– all income received for the period is taken into account.
• Under the simplified tax system “income reduced by expenses” or 15%– the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this is the decision we came to constitutional Court by year. However tax office c described that the base is considered to be income, while expenses are not taken into account. Therefore, it is safer, although not correct from a mathematical point of view, to use the opinion of the tax office.
• Individual entrepreneur on a patent - the estimated profit indicator is taken into account. It does not matter whether it will be more or less at the end of the period.
• Individual entrepreneur on UTII - the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.

Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.

Important details:

1. This payment is made only if the entrepreneur’s income exceeds the amount of 300 thousand rubles; payment is not made from a smaller amount.
2. Exists maximum amount payment, which is calculated by the formula: 8 minimum wage * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
3. Starting from 2016, this payment must be made to a separate KBK number, which differs from the fixed payment - 392 1 02 02140 06 1200 160.
4. Payment can be made both during the current year to reduce taxes, and before April 1 of the next year.
5. Since 2017, all contributions are transferred to the Federal Tax Service using new details.

Important! Note that the Federal Tax Service recognized that the amount of payment to the Pension Fund in the amount of 1% also applies to a fixed amount, so the amount of taxes can also be reduced by its amount. At the same time, you can pay the amounts of these contributions in reporting year, then this amount can be reduced in the reporting year, and not in the next one.

Deadlines for payment of insurance premiums when closing an individual entrepreneur

If you decide to close the individual entrepreneur, then you will need to pay off the outstanding fixed payments of the individual entrepreneur. In order to pay off the outstanding contributions you have 15 days from the date of payment. State Register information about your exclusion as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.

Features of payment of insurance premiums

There are some things to keep in mind when paying your dues:

• You can pay a fixed payment for an individual entrepreneur in 2017, as well as in subsequent years, from a current account from an entrepreneur’s personal account opened in any bank, for example, from an account in Sberbank.
• The amount of contributions must be paid including kopecks.
• If a citizen does not open an individual entrepreneur from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened until the end of the given year.
• If a citizen does not close an individual entrepreneur at the end, then payments are calculated from the beginning of the reporting year until the closure of the business.
• Payment of a fixed payment to the Pension Fund and 1% of the excess amount since 2017 is carried out according to different BCCs.

Reducing taxes on insurance premiums

Let us note that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is currently also equivalent to fixed payments.

Individual entrepreneur on the simplified tax system “Income”

If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the Pension Fund for employees. If he has no employees, then the tax is reduced by 100% of the amounts of fixed payments. At the same time, it is better to transfer contributions quarterly, because quarterly advance payments for them are also reduced.

Individual entrepreneur on UTII

If an entrepreneur conducts activities that fall under , then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for the individual entrepreneur. If an individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.

Important! The calculation of the declaration is made using the “cash” method. Those. when reducing tax, transfers paid during the billing period are taken, and not accrued for the same period ().

Individual entrepreneur on the simplified tax system “Income minus expenses”, on the unified agricultural tax or OSNO

In this case, it does not matter whether the entrepreneur is an employer or not. Amounts of payments to the Pension Fund are included in the amount of expenses, which in turn reduce tax base according to the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the taxation systems described above.

IP on Patent

In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the Pension Fund. It also doesn’t matter whether the entrepreneur has employees or not.

Reporting

Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to the fixed payment, make payments to the Pension Fund for employees, and also provide the following reporting:

If the individual entrepreneur did not make full payment or did not pay the fees at all, then a fine of 20% may be imposed. Moreover, if an intention to not pay taxes was revealed, the fine may be 40% of the amount of arrears.