home Credit cards How to calculate a fixed payment for an incomplete year. How to calculate the amount of IP contributions for an incomplete year. Calculation of a fixed payment for a partial year

How to calculate a fixed payment for an incomplete year. How to calculate the amount of IP contributions for an incomplete year. Calculation of a fixed payment for a partial year

Conducting its business activities in the form of an individual entrepreneur, a business entity must carry out a number of duties, including the calculation and payment of fixed payments. They are mandatory for individual entrepreneurs without employees and with them. Fixed insurance contributions to the Pension Fund in 2019 for individual entrepreneurs for themselves are deductions for compulsory types of insurance that the entrepreneur makes for himself.

The legislation establishes that a fixed payment to the pension fund in 2019 for individual entrepreneurs must be made by all entrepreneurs registered with the Federal Tax Service. At the same time, they must make fixed payments to IP while they are included in the USRIP.

It should be borne in mind that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make deductions for employees.

Fixed payments to the Pension Fund of the Russian Federation and to compulsory medical insurance must be paid:

Both when the entrepreneur receives a profit, and in its absence (or in the absence of activity);
When using any tax regime;
Regardless of whether there are labor contracts concluded with employees, or civil contracts;
The business activity is conducted by the entrepreneur or stopped;
Fixed IP payments in 2019 must be made even if the entrepreneur himself works on and is an employee to whom his employer transfers mandatory insurance contributions.

However, in some cases, the norms of the law allow to suspend the payment of such contributions, such cases include (according to Art. 430, paragraphs 6, 7):

A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
The entrepreneur is drafted into the Russian army and serves there - as a confirmation, a certificate from the military registration and enlistment office, or a photocopy of a military ID, can be provided.
The entrepreneur provides supervision and care for the elderly, persons with disabilities of the 1st group, disabled children - a certificate and a medical report (VTEK) are provided to confirm.

Attention! The use of these benefits implies that the entrepreneur does not conduct business, there is no account movement, etc. If you have questions about fixed payments, you can ask.

Fixed IP contributions in 2019 for themselves include two components:

The first is insurance premiums calculated at current rates established by the Government of the Russian Federation.
The second - in the amount of 1% of the amount of excess income of IP in excess of 300,000 rubles.

Important changes in fixed IP payments in 2019

What has changed since 2018-2019

From 2018, another major change will be introduced, both in their size, calculation procedure, and payment terms. All changes will be made to the article in the course of their implementation and we will make all the clarifications.

Changes in 2018:

The amount of payments no longer depends on the size of the minimum wage.
For 2018, the payment to the Pension Fund of the Russian Federation is set at 26,545 rubles, and for compulsory medical insurance - 5840. At the same time, the amount will be indexed annually. As a result, we receive an amount more than in 2017, but less than calculating them based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay 29,605.68 rubles to the Pension Fund, and 5,807.27 to compulsory medical insurance.
The formula for calculating the maximum amount of contributions to the PFR has been changed - it will also not depend on the size of the minimum wage. Its size will be 212,360 rubles for 2018.
1% from excess income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as it was before.
In 2019, the amount of deductions increased by 3,853 rubles.

The amount of fixed payments of IP in 2019 for yourself

The mandatory payment consists of two parts - the first, which is paid without fail, the second - in excess of income of 300,000 rubles. The fixed component is set by the government for a year, while the variable depends on income.

Annual payments for 2019 to the Pension Fund of Russia and compulsory health insurance (fixed part)

Starting from 2018, the government has changed the procedure for calculating the fixed part of the entrepreneur's contributions for himself. It was decided to remove the minimum wage from the calculation. The amount of contributions for 2019 has been increased compared to 2018

1% on income over 300 thousand in 2019

This amount of mandatory payment must be paid by those entrepreneurs whose income for the year received more than 300 thousand rubles. This obligation is enshrined in law.

At the same time, in this calculation, according to the general rules, the expenses incurred during the period are not taken into account at all - payment must be made even if a loss was received at the end of the period.

On different tax systems, the following amounts are accepted as income:

On the simplified tax system 6% - all income received during the period (we take the basis for calculation from KUDiR, columns 4);
On the simplified tax system 15% - the basis for calculation is income, in accordance with Art. 430, p.9, p.p. 3. In 2018, the tax authorities clarified this issue. Also released. Recall that earlier the courts took a different opinion due to lack of clarity. For example, the Arbitration Court of the Kemerovo region when considering the case Zharinova Oh.The. in case No. A27-5253 / 2016 of July 24, 2017, taking into account the decision of the Constitutional Court of the Russian Federation on November 30, 2016 No. 27-P, he sided with the IP and 1% counted from the difference.
On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
On a patent - the maximum possible income for the year on a patent from which the patent amount is calculated (Article 430, paragraph 9, paragraph 5, income is calculated in accordance with Article 346.47 of the Tax Code). In this case, the income actually received for the period is not taken into account.
ESHN - based on the income received for this (the base is taken from KUDiR, column 4).

Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. In this case, if the IP is on the Patent, then the amount of potential income is taken, not taking into account the total amount of income received on the patent taxation system.

The maximum possible amount of payment to the FIU is calculated on the basis of eight times the amount of the FI established for the year.

Thus, the maximum amount of payment to the FIU is:

For 2019 - 234,832 rubles.
For 2018 - no more than 212,360 rubles.

Calculation formula: (Income - 300,000) x 1%.

This payment must be made before April 1 of the new year, which follows the reporting one. The payment is sent as a separate order.

Attention! You can use our . It will allow you to calculate the numbers you need to pay. Everything is simple and clear.

1% for heads of peasant farms: features

The only category of entrepreneurs that does not pay 1% is the heads of peasant farms. They were singled out in a separate paragraph - Article 430, paragraph 2 of the Tax Code of the Russian Federation. It states that they pay a fixed portion, 1% is not listed here. This provision is also enshrined in Art. 14, part 2 of the federal law of July 24, 2009 No. 212 FZ.

However, there is one important detail - if an individual entrepreneur who is the head of a peasant farm conducts other activities within the framework of this farm as an individual entrepreneur, then contributions are paid for two reasons:

From activities falling under the KFH - 1% is not paid.
From other activities, 1% percentage must be calculated. Suppose if an individual entrepreneur is engaged in the sale of spare parts for tractors or other activities that do not fall under the peasant farm.

Terms of payment of contributions, CCC and where to pay them in 2019

The due dates for 2018 contributions are as follows:

The fixed part must be paid no later than December 31 of the reporting year.
Due to the change in payment terms, 1% must be paid no later than July 1 following the reporting year.

Individual entrepreneur payments to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid before December 31. At the same time, payments are no longer made to the pension and compulsory medical insurance fund, but according to the details to their tax office.

The transfer can be made in one amount or by breaking it into parts quarterly. However, it is better to pay quarterly, since these amounts can be reduced in tax payments on a quarterly basis, and not a one-time payment if they are made in one payment.

Insurance premiums are obligatory payments for pension, medical and social insurance of employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name UST (unified social tax).

A new chapter 34 has been introduced to the Tax Code, which regulates the calculation and payment of contributions for:

compulsory pension insurance;
compulsory health insurance;
social insurance in case of temporary disability and maternity.

It is no longer necessary to pay these types of contributions to the funds, but to your tax office. Injury contributions for employees remained in the introduction of the Social Insurance Fund, nothing has changed with regard to them.

Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, therefore the obligation to provide himself with a pension and health insurance falls on him.

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct activities or do not receive profit from it believe that the payment of mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons. Relatively speaking, no one prevents him, due to lack of income, to stop doing business, deregister, and, if necessary, register again.

Judicial instances, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income.

Calculation of insurance premiums for individual entrepreneurs

An individual entrepreneur is obliged to pay insurance premiums for himself all the time while he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for mandatory pension and medical insurance if they are temporarily not operating in the following cases:

passing military service by conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
living with a spouse - a military man under a contract in the absence of employment opportunities for a total of up to five years;
living abroad with a spouse sent to the diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of the payment of contributions must be submitted to your IFTS.

If an individual entrepreneur is entitled to a benefit, but continues to receive income from entrepreneurial activity, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory IP contributions are we talking about? For himself in 2019, an individual entrepreneur must transfer payments only for mandatory pension and medical insurance. The transfer of social insurance contributions to receive sick leave and maternity payments is made by the IP on a voluntary basis.

IP insurance premiums in 2019 no longer depend on the size of the minimum wage (minimum wage), but are fixed amounts approved by the Government:

Contributions for compulsory health insurance (CHI) - 6 884 rubles per year.
Contributions for compulsory pension insurance (MPI) are partially differentiated and consist of a fixed amount of 29 354 rubles and an additional fee.
An additional contribution is paid if the income of the individual entrepreneur is more than 300 thousand rubles per year. It is calculated as 1% from the amount of income exceeding this limit.

Insurance premium calculator for 2019:

It is necessary to pay insurance premiums in the amount of: - p.

The payout is made up of:

✐Example ▼

Suppose that an entrepreneur received income in the amount of 1,200,000 rubles in 2019. Calculate the amount of IP insurance premiums payable:

pension insurance contributions will be calculated as follows: 29,354 + ((1,200,000 - 300,000) * 1%) = 38,354 rubles.
health insurance contributions will remain at the same level and amount to 6,884 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 45,238 rubles.

An upper limit on the amount of contributions to the OPS has also been introduced - in 2019 this amount cannot exceed the figure of 234,832 rubles.

The above formulas showed the calculation of the cost of a full insurance year, but if the entrepreneur was not registered at the beginning of the year or ceased operations before its end, then all calculated amounts are proportionally reduced. In these cases, only full months and calendar days (with an incomplete month) in which a person had the status of an entrepreneur should be taken into account.

Let's summarize:

In 2019, individual entrepreneur contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 36,238 rubles, based on: 29,354 rubles of contributions to the OPS plus 6,884 rubles of contributions to compulsory medical insurance .
If the amount of income exceeds 300 thousand rubles, then the amount payable will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.

What is considered income when calculating insurance premiums

The determination of income for calculating IP contributions depends on

- sales income and non-operating income excluding expenses, including when applying

In our service, you can absolutely free of charge prepare a notification of the transition to the simplified tax system for individual entrepreneurs (relevant for 2019):

on - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
na - potential annual income, on the basis of which the cost of the patent is calculated;
on - income taken into account for tax purposes, without deducting expenses;
on - income received from entrepreneurial activity, .

If an individual entrepreneur combines tax regimes, then incomes from different regimes are summed up.

To choose the most profitable taxation system specifically for your business, we recommend using the free advice of professionals who will help you choose a regime with minimal payments.

Deadlines for payment of insurance premiums

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (that is, the amount of 36,238 rubles) before December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by making insurance premiums on a quarterly basis, which will be discussed in more detail in the examples.

Please note: there is no such thing as "insurance premiums for IP for the quarter." The main thing is to pay the entire amount of 36,238 rubles by December 31 of the current year in any installments and at any time. The breakdown of the specified amount into four equal parts is used only for conditional examples.

For example, if on the simplified tax system you do not expect income in the first and (or) second quarter, then there is no point in rushing to pay contributions. It may be better for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

The essence of the opportunity to reduce the accrued single tax is that in the quarter in which a significant advance tax payment is expected, you can take into account the amount of insurance premiums paid in the same quarter. In this case, the contributions must be transferred before you calculate the amount of the single tax payable.

As for UTII, there is no concept of zero declarations for imputed tax for it. If you are a payer of this tax, then the lack of income will not be a reason for not paying it. You will still have to pay the imputed tax calculated according to a special formula at the end of the quarter based on the quarterly declaration. For just and it will be reasonable to pay insurance premiums every quarter in equal installments, if the quarterly amount of imputed income does not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2020 (previously, the deadline was until April 1 of the year following the reporting year). But if the limit is already exceeded at the beginning or middle of the year, then these additional contributions can be made earlier, because. they can also be taken into account when calculating taxes. The same rule applies here - tax reduction due to contributions paid in the same quarter before tax payable is calculated.

Insurance premiums for individual entrepreneurs with employees

Becoming an employer, in addition to contributions for himself, the entrepreneur must pay insurance premiums for his employees.

In general, the amount of insurance premiums for employees under employment contracts is 30% of all payments in their favor (except for those that are not subject to taxation for this purpose) and consist of:

contributions for compulsory pension insurance of employees of the OPS - 22%;
compulsory social insurance contributions OSS - 2.9%;
contributions for compulsory health insurance CHI - 5.1%.

Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. According to civil law contracts, the remuneration to the contractor is subject to mandatory insurance premiums for the compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for by contractual terms.

After the amount of the amounts paid to the employee from the beginning of the year exceeds the maximum value of the base for calculating insurance premiums (in 2019 it is 1,150,000 rubles), the payment rates for the OPS are reduced to 10%. The maximum value of the base for calculating insurance premiums for OSS in 2019 is 865,000 rubles, after which contributions for sick leave and maternity are not accrued.

Unlike individual entrepreneur contributions for oneself, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the settlement month.

If you need help in choosing the types of activities that involve the lowest insurance premiums for employees, we advise you to use the free consultation of our specialists.

Interestingly, an entrepreneur has the right to be an employee of another individual entrepreneur, but cannot draw up a work book for himself. At the same time, the insurance premiums paid for him, as for an employee, do not exempt the individual entrepreneur from paying contributions for himself.

How to reduce the amount of taxes payable through insurance premiums

One of the advantages when choosing the organizational and legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on the transferred insurance premiums. The amounts of possible tax reductions payable will differ depending on the tax regime chosen and the availability of employees.

Important: the amounts of insurance premiums for individual entrepreneurs, calculated above, cannot be reduced, but in some cases, due to the contributions paid, it is possible to reduce the amount of taxes themselves.

It is possible to reduce the accrued tax itself only on the regimes of the simplified tax system "Income" and UTII, and to reduce the tax base, i.e. the amount with which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on the OSNO. Entrepreneurs working only on the patent system, without combining regimes, cannot reduce the cost of a patent by the amount of insurance premiums. This applies to individual entrepreneur contributions both for themselves and for employees.

Our experts can help you choose the most favorable tax regime and suggest how to reduce insurance premiums correctly.

IP contributions to the simplified tax system with the object of taxation "Income"

Entrepreneurs in this mode, who do not have employees, have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). This does not need to be notified to the tax authorities, but it is necessary to reflect the paid contributions in the Book of Accounting for Income and Expenses and in the annual tax return under the simplified tax system. Let's look at some simplified examples.

✐Example ▼

1. An individual entrepreneur using the USN "Income" tax system and working independently received an annual income of 380,000 rubles. The calculated tax amounted to 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the IP until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 36,238<0).

2. The same entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles (700,000 * 6%), and the contributions paid quarterly during the year - 40,238 rubles, at the rate of (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax payable will be only (42 000 - 40 238) = 1 762 rubles.

3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (while taking into account contributions for himself and for employees) by no more than 50%.

The IP discussed above with an annual income of 700,000 rubles. has two employees and paid 80,000 rubles as contributions for himself and for them.The accrued single tax will amount to 42,000 rubles. (700,000 * 6%), while it can only be reduced by 50% if there are employees, i.e. for 21,000 rubles. The remaining 21,000 rubles. single tax must be transferred to the budget.

Contributions of an individual entrepreneur using UTII

Individual entrepreneurs on UTII without employees can reduce the tax on the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017 it was allowed to take into account only contributions paid for employees, and in the amount of not more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII due to contributions is exactly the same as on the simplified tax system Income, i.e. Individual entrepreneurs have the right to take into account the contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each quarter separately. In the quarter in which wage labor was not used, the tax can be reduced to 100%. And in the quarter when hired workers were involved, the tax is reduced only to 50%. Thus, an important condition for reducing the tax payable on the simplified tax system "Income" and UTII is the transfer of contributions quarterly and before the tax itself is paid.

Individual entrepreneur contributions when combining the simplified tax system and UTII

When combining such regimes, it is necessary to pay attention to the workers employed in these types of activities. If there are no employees in the “simplified” activity, but in the “imputed” one they are accepted into the state, then the STS tax can be reduced by individual entrepreneur contributions for themselves, and the UTII tax can only be reduced to 50% by the amount of contributions transferred for employees (Letter of the Ministry of Finance No. 03-11-11/130 of 04/03/2013).

And, conversely, in the absence of employees on UTII, individual entrepreneur contributions for themselves can be attributed to a reduction in the “imputed” tax, and the “simplified” tax can be reduced to 50% by the amount of contributions for employees (clarifications of the Ministry of Finance No. 03-11-11 / 15001 dated 04/29/2013).

According to Art. 346.18 of the Tax Code, when combining special regimes, taxpayers must keep separate records of income and expenses, which can be quite complicated and require contact with specialists.

Individual entrepreneur contributions when combining the simplified tax system and a patent

It has already been said above that entrepreneurs on the patent taxation system cannot reduce its cost by the amount of contributions. In the case of combining the simplified tax system and a patent, an entrepreneur who does not have employees can reduce the amount of a single tax on simplified activities by the entire amount of insurance premiums paid for himself (letter of the Federal Tax Service of Russia dated February 28, 2014 No. GD-4-3 / [email protected]).

IP on the simplified tax system "Income minus expenses"

Entrepreneurs in this mode take into account the contributions paid in expenses, thereby reducing the tax base for calculating the single tax. In expenses, you can take into account both individual entrepreneur contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the saved amounts will be less than on the simplified tax system “Income”.

IP on the general taxation system

These entrepreneurs include the paid contributions in their expenses and, thus, reduce the amount of income from which personal income tax will be charged.

IP reporting on insurance premiums

An individual entrepreneur who does not have employees should not submit reports on the payment of insurance premiums for himself. In 2019, an individual entrepreneur - an employer must submit the following reports, which reflect the amounts of contributions transferred for their employees:

in the Pension Fund on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
in the FSS quarterly in the form - no later than the 20th day of the month following the reporting quarter;
in the IFTS quarterly in the form - no later than the end of the next month after the end of the reporting quarter;
in the IFTS quarterly in the form - no later than the 30th day of the next month after the end of the reporting quarter;
in the IFTS once a year in the form 2-NDFL - no later than April 1 for the previous year.

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2019, the following sanctions are provided for failure to submit reports and late payment of insurance premiums:

Failure to submit the calculation within the prescribed period - 5% of the amount of contributions not paid on time, payable, for each full or incomplete month from the day set for its submission, but not more than 30% of the amount and not less than 1000 rubles (Article 119 (1 ) Tax Code of the Russian Federation).
Gross violation of accounting rules, resulting in an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120 (3) of the Tax Code of the Russian Federation).
Non-payment or incomplete payment of insurance premiums as a result of understating the base of their calculation, other incorrect calculation of insurance premiums or other illegal actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122 (1) of the Tax Code of the Russian Federation).
Deliberate non-payment or incomplete payment of premiums - 40% of the unpaid amount of insurance premiums (Article 122 (3) of the Tax Code of the Russian Federation).
Failure to submit within the prescribed period or submission of incomplete or false information of personalized reporting to the FIU - 500 rubles in respect of each insured person (Article 17 No. 27-FZ)

If you want to avoid unfortunate financial losses, you need, first of all, to properly organize bookkeeping. So that you can try the option of outsourcing accounting without any material risks and decide whether it suits you, we, together with 1C, are ready to provide our users month of free accounting services.

This calculator is designed to calculate the amount of fixed insurance premiums of an individual entrepreneur “for himself” for OPS and CHI in 2019-2020. The service is absolutely free and allows you to calculate insurance premiums for a full and partial period.

Who pays

All individual entrepreneurs must pay insurance premiums, regardless of whether they conduct business, whether they make a profit, whether they have employees and what system of taxation they are on.

How are

Since 2018, the procedure for calculating IP insurance premiums has changed a lot. MOT is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts of contributions.

In 2019, the amount of contributions for compulsory pension insurance (OPS) is 29,354 rubles, for compulsory health insurance (CHI) - 6,884 rubles.

In 2020, the amount of contributions for compulsory pension insurance (OPS) is 32,448 rubles, for compulsory medical insurance (CHI) - 8,426 rubles.

In addition to fixed contributions, individual entrepreneurs are required to pay an individual contribution if income in the current year exceeded 300,000 rubles: 1% x (all income for the year - 300,000 rubles).

Payment terms

Fixed IP contributions for OPS and MHI must be paid no later than December 31 of the current year.

An individual IP contribution from income over 300 thousand rubles can be paid to choose from: until December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 of the next year (then as a deduction of their can only be applied next year).

Free tax advice

KBK

The CCC for the payment of insurance premiums did not change in 2020. Contributions to the compulsory health insurance are paid to the CCC - 182 1 02 02140 06 1110 160, and contributions to compulsory health insurance to the CCC - 182 1 02 02103 08 1013 160. over 300,000 rubles (1%) in 2020 are paid to the same CCC.

IP insurance premiums in 2017

From the moment of obtaining their status, individual entrepreneurs are required to transfer contributions to their own pension and health insurance. This is the only category of citizens in Russia that does it on its own.

For all employees, deductions to extra-budgetary funds are made by the employer. This amount is not withheld from the employee's salary (like personal income tax 13%), but is paid from the company's own funds in excess of the salary.

An individual entrepreneur is not an employee, he does not pay himself a salary. As his income is the profit received from entrepreneurial activity. It is not the basis for calculating the amount of contributions to the FIU. Therefore, a special accrual procedure applies to entrepreneurs.

Since 2014, contributions to the PFR consist of two parts: fixed and paid from incomes over 300,000 rubles.

With regard to the fixed part of insurance premiums, there are 2 most important rules:

They begin to accrue from the moment of registration of IP.
They must be paid to all entrepreneurs without exception, regardless of whether they were operating or not. Many individual entrepreneurs mistakenly believe that since they did not manage to get their first profit, then they are not required to pay contributions. In fact, the lack of income or losses do not relieve from the obligation to make contributions to off-budget funds.

The basis for calculating fixed pension taxes for entrepreneurs is the minimum wage for the current year. In this case, we are talking about the federal minimum wage, which is the same for all Russian regions. Every year, the government indexes the minimum wage, which leads to an increase in the amount of contributions to the PFR.

The rate for paying pension payments for individual entrepreneurs is 26% in the PFR and 5.1% in the MHIF. If the MHIF establishes a single tariff for employees and the self-employed population, then in the Pension Fund of the Russian Federation it is higher for individual entrepreneurs than for employees (for them, contributions are charged at a rate of 22%). Pension contributions are no longer divided into funded and insurance parts, as there is a moratorium on the funded component.

For the whole of 2016, entrepreneurs must pay 23,153.33 rubles. (of which 3,796.85 rubles - in the MHIF, and the rest - in the Pension Fund) and another 1% of income over 300 thousand rubles. As a result, each IP will pay its own amount of contributions, which will directly depend on the success of entrepreneurial activity. Additional contributions are transferred only to the Pension Fund.

For example, an individual entrepreneur earned 1.5 million rubles in 2016. He must transfer to the FIU 23,153.33 rubles. and 12,000 rubles. additionally from excess income (1500000-300000) * 1%)).

It should be understood that the income is the entire profit of the entrepreneur for the year without reducing the costs incurred. This is true for STS-income, STS-income-expenses and OSNO. For “imputation” and “patent”, the possible, or imputed, income is involved in the calculation.

If an entrepreneur combines several taxation systems, then the income received under each of them must be added up.

Legislators also provided for a limit on insurance premiums, more than which individual entrepreneurs will not pay in any case. In 2016, it is 158,648.69 rubles. The specified maximum value of deductions will have to be paid by businessmen who do not submit a tax return by the due date. Therefore, it is important to report to the Federal Tax Service on time.

Until December 31, 2016, entrepreneurs need to pay a fixed part of taxes, for the additional part, the deadline is set for April 1, 2017.

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Partial year insurance premiums

The procedure for calculating IP insurance premiums for an incomplete year is relevant for the following categories of businessmen:

those who opened their business not from the beginning of the year;
having a temporary exemption from paying contributions (for the period of parental leave, military service, for the period of caring for a disabled child, etc.);
when the IP is closed in the middle of the year.

In the above situations, payments are calculated in proportion to the number of days (months) during which business activities were carried out.

The calculation of insurance premiums for individual entrepreneurs for an incomplete year can be divided into 2 stages:

For fully worked calendar months, the calculation is carried out according to the formula: minimum wage * 26% (or 5.1% for FFOMS) * number of full months.
For incomplete months, you need to divide the number of days worked by the total number of days in the month and multiply this value by the tariff and the minimum wage.

In 2016, the minimum wage is 6204 rubles. Despite the fact that since July 2016 the minimum wage has been indexed to 7500 rubles, pension contributions are calculated according to the value in force at the beginning of the year: 6204 rubles.

Based on the indicated value, every month the entrepreneur must transfer 1613.04 (6204 * 26%) to the FIU and 316.40 rubles. (6204 * 5.1%) in the FFOMS.

Let's give an example of calculating insurance premiums for individual entrepreneurs for an incomplete year. For example, citizen Ivanov received the status of an entrepreneur on March 12, 2016. The number of fully worked months is 9. During this period, Ivanov will have to transfer 14,517.36 rubles. (9 * 6024 * 26%) in the FIU and 2747.36 rubles. (9*6204*5.1%) in the MHIF. The payment calculation for March will look like this: 6204*19/31*26%+6204*19/31*5.1%. This means that the amount payable for March will be 988.64 + 193.93 = 1182.57 rubles.

Additional deductions do not depend on the number of months worked by the individual entrepreneur, but only on the amount of revenue received.

It is worth noting that the Pension Fund usually sends ready-made payments to entrepreneurs with the amount indicated in them for payment. In some FTS, receipts are issued along with documents for registration of individual entrepreneurs. Therefore, the entrepreneur does not need to make independent calculations.

Year	Pen. Fear. (26%), r.	Honey. Fear. (5.1%), r.	Total, r.
2019	RUB 29,354 00 kop.	6 884 rubles 00 kop.	RUB 36,238 00 kop.
2020	RUB 32,448 00 kop.	8426 rub 00 kop.	40874 rub. 00 kop.