1 percent of 300,000. Insurance premium calculator sp. The procedure for calculating contributions

Employees of enterprises with managers do not care about the need for a procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they accrue and transfer insurance premiums for yourself on your own. There are two types of fees for sole proprietors:

1. Fixed funds paid by the PFR and then distributed to the pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
2. The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01.01.2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

Payment of 1% on income over 300,000 rubles

Home → Accounting consultations → Individual entrepreneurs Actual as of: November 30, 2016 Read about individual entrepreneur contributions for 2017 and 2018 in separate materials. Is an individual entrepreneur obliged to pay fixed contributions to the Pension Fund in 2016? Yes, by general rule each individual entrepreneur must annually pay fixed contributions to the PFR and FFOMS for himself.

Attention

Their amount is determined based on the minimum wage established at the beginning of the year (part 1.1, part 1.2 of article 14 of the Law of July 24, 2009 No. 212-FZ). But if the entrepreneur's income for 2016 exceeds 300,000 rubles. per year, then in addition to the indicated amounts, he must pay an additional amount to the Pension Fund. We are talking about insurance premiums for individual entrepreneurs in the amount of 1% of income, over 300,000 rubles (p.

2 hours 1.1 Art. 14 of the Law of July 24, 2009 No. 212-FZ).

Tax over 300,000 ☎ for individual entrepreneurs in 2018 with or without kopecks

Important

You will find the current BCC for individual entrepreneurs in our article. How much an individual entrepreneur should pay to the Pension Fund in 2017 If in 2016 it was the Pension Fund for individual entrepreneurs and organizations that was the administrator in terms of accrual and payment of contributions, then from 2017 the corresponding control functions are shifted to the Federal Tax Service. At the same time, individual entrepreneurs will have to calculate insurance premiums in the same manner that is valid now, and 1% contributions have not been canceled (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) . You can read about the amount of fixed contributions for 2017 in a separate article.

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PFR contributions from incomes over 300,000

Info

Entrepreneurs using the simplified taxation system for incomes of 6% also pay PFR tax to the budget on the excess amount. For example, an individual entrepreneur who does not have employees received an income of 900,000 rubles. in year. For pension insurance, he must pay 6,000 rubles: (900,000 rubles.

- 300,000 rubles) x 1% / 100%.

STS income minus expenses, 1% over 300,000 rubles. in 2017, 2018 Taxpayers - individual entrepreneurs using the income minus expenses system calculate contributions from the amount of excess income, without reducing them by expenses. Individual entrepreneurs on UTII, 1% from the amount over 300,000 rubles Individual entrepreneurs working on UTII, the calculation of 1% is carried out based on the base yield. Imputed income for the year can be viewed in tax UTII declarations for every quarter.

It should be noted that individual entrepreneurs are required to keep a book of income and expenses. individual entrepreneur applying the patent system of taxation, art.

IP on UTII how to calculate contributions from income over 300,000

• ENVD. Imputed income is used as the basis for calculation (Article 346.29 of the Tax Code of the Russian Federation).
• PSN. The calculation is based on the potential income for which you acquired a patent (Article 346.47 of the Tax Code of the Russian Federation). Its actual level does not matter. For example, if the potential income is set at 1 million rubles, and actually received 1.2 million rubles, then in 2016 it will be necessary to transfer to the Pension Fund 26,545 + 1% x (1,000,000 - 300,000), or 33,545 rub.

If the activity is carried out under several taxation regimes, then the income from them must be summed up to calculate the amount of insurance premiums.
If the income does not exceed 300,000 rubles. or none at all, this does not relieve the obligation to pay fixed contributions. Terms and limits of payments For the amount of the insurance premium paid to the Pension Fund, the legislation establishes a limit - 212,360 rubles. in 2018.

Insurance premiums for individual entrepreneurs with income over 300,000 rubles

Tax Code of the Russian Federation) Combination of regimes The amount of income from activities for all applicable regimes (clause 6, part 8, article 14 of the Law of July 24, 2009 No. 212-FZ) If the amount of income for the year turned out to be more than 300,000 rubles, then the contribution to the Pension Fund ( 1%) for individual entrepreneurs is calculated according to the formula: At the same time, Law 212-FZ provides maximum amount pension contributions for individual entrepreneurs. In 2016, it is 154,851.84 rubles. And if your 1% contributions, calculated according to the above formula, exceed 135,495.36 rubles. (the maximum limit minus fixed contributions calculated on the basis of the minimum wage paid by all individual entrepreneurs, regardless of the amount of income received), then 1% to the Pension Fund for individual entrepreneurs at the end of the year will be 135,495.36 rubles. and that is exactly how much it will be necessary to pay to the PFR budget. How an individual entrepreneur pays contributions to the FIU Payment by an individual entrepreneur of 1 percent of contributions to the FIU must be made no later than April 1 of the year following the expired (Part 1 of Art.
2 tbsp.

1 percent of income over 300,000 rubles is deducted from IP?

For an incomplete month of activity on a patent, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination of activity by an individual as an individual entrepreneur, the date of removal from the tax authorities of a lawyer, a notary engaged in private practice, an arbitration manager, appraiser, mediator, patent attorney and other persons involved in the established legislation Russian Federation private practice, inclusive. Example No. 2: IP without employees in St. Petersburg rents non-residential premises lease area of ​​320 meters in the periods from April to June 2017 inclusive, and applies the patent system of taxation in the same period. Potentially possible income in 2017 - 2300000 rubles.

Insurance premiums over 300,000 for individual entrepreneurs on PSN

Law of St. Petersburg on the application of the patent system of taxation. Calculation of 1% from incomes over 300,000 rubles: (2,300,000/12 months X 3 months - 300,000) x 1% / 100% = 2,750 rubles. - 1 percent for pension insurance from income exceeding 300,000 rubles.

In cases where entrepreneurs have income from other systems of taxation applied by them, the taxable income is summed up. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by paragraph 2 articles 425 of the Tax Code of the Russian Federation, no more than 187200 rubles.

Individual entrepreneur contributions to the PFR from incomes over 300,000 rubles. in 2018

In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance charges. UTII For “imputation”, slightly different rules apply. Here, the 1 percent rate is applied from an excess not of 300 rubles of actual, but of imputed income.
Recall that this indicator is determined by a separate formula, in which there is a basic yield, a physical indicator and adjustment factors. What fixed payments await IP in 2018? This amount is distributed as follows: to the Pension Fund - 26,545 rubles; to the Medical Insurance Fund - 5840 rubles. But that's not all. If the annual income exceeded 300,000 rubles, you must pay 1% of this amount.

The good news is that contributions can pay off the IP tax. In some cases completely. More on this later.
If an individual entrepreneur applies a simplification from 6% on income or UTII, while not hiring employees, he can reduce the tax base by the amount of insurance premiums paid for himself. The Letter of the Ministry of Finance of the Russian Federation No. 03-11-09 / 43709 explains that 1% of income above 300,000 rubles. can also be taken into account in this case as a fixed payment. At the same time, the limitation of 50% of the tax amount does not apply, the deduction is made in full.

The higher the income of an individual entrepreneur, the greater his tax burden and the amount of insurance premiums. If payments are made for employees that are completely dependent on the level of deductions in their favor, then the entrepreneur pays for himself a fixed part, growing every year, and 1% on top of income exceeding the established bar of 300,000 rubles. By introducing such a system, the state tried to reduce financial burden on IP.

How to determine income over 300,000 for IP

Tax Code of the Russian Federation) Unified Agricultural Tax Income recorded for the purposes of the Unified Agricultural Tax (Clause 1, Article 346.5 of the Tax Code of the Russian Federation) Patent taxation system regimes (clause 6, part 8, article 14 of the Law of July 24, 2009 No. 212-FZ) If the amount of income for the year turned out to be more than 300,000 rubles, then the contribution to the PFR (1%) for an individual entrepreneur is calculated according to the formula: Law 212-FZ provides for the maximum amount of pension contributions for individual entrepreneurs. In 2016, it is 154,851.84 rubles. PFR contributions from incomes of more than 300,000 of the Law of St. Petersburg on the application of the patent system of taxation. Calculation of 1% from income over 300,000 rubles: (2,300,000/12 months.

If the income of an individual entrepreneur for a year exceeds 300,000 rubles, then in addition to the fixed part of the contributions, it is necessary to pay an additional contribution “for yourself” - 1% of the excess amount for the insurance part of the pension. Income for calculating the additional IP contribution is considered differently depending on the taxation system. BASIC: income (revenue) for the year (taken from the 3-NDFL declaration, clause 3.1, sheet B), excluding expenses. USN: income (revenue) for the year (taken from column 4 of KUDiR), excluding expenses. UTII: imputed income, tax base (taken from all sections No. 2, line 100, from all quarterly declarations for the year). Patent system: potential income from which the cost of a patent is calculated, excluding expenses. UAT: income subject to UAT (taken from column 4 of the KUDiR), excluding expenses.

PFR contributions from incomes over 300,000

Entrepreneurs using the simplified taxation system for incomes of 6% also pay PFR tax to the budget on the excess amount. For example, an individual entrepreneur who does not have employees received an income of 900,000 rubles.

in year.

He must pay 6,000 rubles for pension insurance: (900,000 rubles - 300,000 rubles) x 1% / 100%. STS income minus expenses, 1% over 300,000 rubles. in 2017, 2018 Taxpayers - individual entrepreneurs using the income minus expenses system calculate contributions from the amount of excess income, without reducing them by expenses.

Attention

Individual entrepreneurs on UTII, 1% from the amount over 300,000 rubles Individual entrepreneurs working on UTII, the calculation of 1% is carried out based on the base yield. The imputed income for the year can be viewed in the UTII tax returns for each quarter.

It should be noted that individual entrepreneurs are required to keep a book of income and expenses of an individual entrepreneur applying the patent system of taxation, Art.

Payment of 1% on income over 300,000 rubles

The individual entrepreneur must pay before April 01 of the next year. For an incomplete month of activity on a patent, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination of activity by an individual as an individual entrepreneur, the date of removal from the tax authorities of a lawyer, a notary engaged in private practice, an arbitration manager, appraiser, mediator, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive. Example No. 2: An individual entrepreneur without employees in St. Petersburg rents out non-residential premises with an area of ​​​​320 meters from April to June 2017.

inclusive, and applies the patent system of taxation in the same period. Potentially possible income in 2017 - 2300000 rubles.

Contour.elba

And if your 1% contributions, calculated according to the above formula, exceed 135,495.36 rubles. (the maximum limit minus fixed contributions calculated on the basis of the minimum wage paid by all individual entrepreneurs, regardless of the amount of income received), then 1% to the Pension Fund for individual entrepreneurs at the end of the year will be 135,495.36 rubles. and that is exactly how much it will be necessary to pay to the PFR budget. How an individual entrepreneur pays contributions to the FIU Payment by an individual entrepreneur of 1 percent of contributions to the FIU must be made no later than April 1 of the year following the expired (Part 1 of Art.
2 tbsp. 16 of the Law of July 24, 2009 No. 212-FZ). At the same time, April 1, 2017 falls on Saturday - a day off. In this regard, the IP for 2016 must transfer a 1% payment to the FIU by April 3, 2017 inclusive (part 7 of article 4 of the Law of July 24, 2009 No. 212-FZ). For the payment of contributions to the IP Pension Fund in 2016, different terms and different CCCs are provided.

How to calculate insurance premiums SP: 1% of income or turnover?

Info

It is impossible to issue a copy of SZV-M to a retiring employee. According to the law on accounting, an employer, upon dismissal of an employee, is obliged to give him copies of personalized reports (in particular, SZV-M and SZV-STAZH). However, these reporting forms are list-based, i.e. contains information about all employees.

This means that the transfer of a copy of such a report to one employee is the disclosure of personal data of other employees.< … Компенсация за неиспользованный отпуск: десять с половиной месяцев идут за год При увольнении сотрудника, проработавшего в организации 11 месяцев, компенсацию за неиспользованный отпуск ему нужно выплатить как за полный рабочий год (п.28 Правил, утв.
NCT USSR 04/30/1930 No. 169). But sometimes these 11 months are not so worked out.< …

Individual entrepreneur contributions to the PFR from incomes over 300,000 rubles. in 2018

NK RF. How to calculate 1% for Pension insurance when applying the patent taxation system The tax base, if the entrepreneur works on the basis of the patent system, is defined as the monetary value of the annual income potentially receivable by an individual entrepreneur by the type of entrepreneurial activity in respect of which the patent system of taxation is applied. Example No. 1: An individual entrepreneur without employees in St. Petersburg rents out non-residential premises with an area of ​​400 meters and applies the patent taxation system for a period from January 01 to December 31.
Potentially possible income in 2017 - 2300000 rubles. per year., according to the Law of St. Petersburg on the application of the patent system of taxation. Calculation of 1% from income over 300,000 rubles: (2,300,000 - 300,000) x 1% / 100% \u003d 20,000 rubles.

How to calculate IP income on UTII

It would be logical to assume that the calculation of the 1% rate of pension accruals will follow a similar path. However, in practice, only the procedure for the “income” object fits into the logical scheme. Let's take a closer look at what's going on here. "Income" In order not to make an additional contribution to the FIU from an entrepreneur who has chosen this object, the income turnover should not exceed 300 thousand rubles. From any excess, it will be necessary to calculate 1% and pay the amount found to the fund.

For example, there is no one IP for 2017 for commercial operations received through the cashier and account 850,000 rubles. revenue. The calculation will be as follows: (850,000 - 300,000) x 1% = 5,500 rubles.

“Income minus expenses” With this method of finding the base, the IP tax is levied on the difference between income and expenses, however, to calculate the 1 percent rate, all IP income is taken, that is, all receipts to the cash desk and to the account.

1 percent of income over 300,000 rubles is deducted from IP?

Employees of enterprises with managers do not care about the need for a procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for sole proprietors:

1. Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
2. The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01.01.2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

Insurance premiums for individual entrepreneurs with income over 300,000 rubles

Each entrepreneur pays not only taxes, but also contributions to non-state funds - PFR, FSS, and so on. The size of these payments is different and constantly changing, because the minimum wage level on which they depend does not stand still.

You can read about the level of the minimum wage for 2017 in the article “The minimum wage from January 1, 2017”. But payments are also affected by another indicator - the level of income of the entrepreneur himself.

Therefore, it is worth dwelling on this topic in more detail. Specifically, to sort out the contributions of those "peshniks" who have reached an income level of more than three hundred thousand rubles.
Tax regimes and insurance premiums The owner of an individual entrepreneur is obliged to pay certain contributions to the pension fund and the compulsory medical insurance fund. For the MHIF, the calculation formula will look like this: minimum wage * 5.1% * 12 12 - in this case, this is the number of months. At the moment, the minimum wage is 7500.

IP insurance premiums for UTII in 2018

Is an individual entrepreneur obliged to pay fixed contributions to the Pension Fund in 2016? Yes, as a general rule, each individual entrepreneur must annually pay fixed contributions to the PFR and FFOMS for himself. Their amount is determined on the basis of the minimum wage established at the beginning of the year (p.

1.1, part 1.2 of Art. fourteen

Law of July 24, 2009 No. 212-FZ). But if the entrepreneur's income for 2016 exceeds 300,000 rubles. per year, then in addition to the indicated amounts, he must pay an additional amount to the Pension Fund. We are talking about insurance premiums for individual entrepreneurs in the amount of 1% of income, over 300,000 rubles (p.

2 hours 1.1 Art. 14 of the Law of July 24, 2009 No. 212-FZ). So how much does an IP pay to the Pension Fund? Calculation of individual entrepreneur contributions with an income of more than 300,000 rubles per year The total amount of individual entrepreneur insurance premiums in the FIU depends precisely on his income for the year. At the same time, the amount of income of an entrepreneur is determined according to the rules of the Tax Code of the Russian Federation, depending on the taxation system applied by him (part 8 of Art.

The topic of calculating contributions is very painful for individual entrepreneurs in Russia, its roots are that for many years the state has required the payment of contributions on a mandatory basis, even for those who did not run a business, for example, were temporarily idle, or who worked “to zero”. According to an old habit, the topic causes sad attention, in particular, when a business on UTII has incomes of more than 300,000 rubles a year, then how to calculate contributions correctly? As everyone already knows, when an individual entrepreneur’s income is more than 300,000 rubles a year, then he must additionally pay 1 percent over 300,000 with UTII and with the simplified tax system (the patent has features), but what income is subject to this additional contribution and to what extent the amount of contributions will increase during a year? After all, the trade turnover can be very large, the excess will be already in the first month, and the amount can, theoretically, become huge.

So, let's start with the very concept of "imputed tax".

Good afternoon, dear readers!

Not so long ago, I wrote an article about what mandatory contributions an individual entrepreneur pays in 2017, which you can

In principle, there is nothing complicated, since the situation with mandatory IP contributions can be divided into two options:

Option number 1: The annual income of an individual entrepreneur is less than 300 thousand rubles a year

If the income of an individual entrepreneur is less than 300,000 per year, then he pays only mandatory contributions in the amount of:

We pay to the Federal Tax Service, already according to the new CCC, and to the details of the Federal Tax Service.

Option number 2: The annual income of an individual entrepreneur is more than 300 thousand rubles a year

But if the income is more than 300,000 rubles a year, then questions begin ...

In addition to the fact that our individual entrepreneur must pay mandatory contributions in the amount of 27,990 rubles (see the formulas above), he is also obliged to pay 1% of the amount exceeding 300,000 per year.

Consider a simple example

Suppose a certain individual entrepreneur received an income in the amount of 1,000,000 rubles for 2017. Then his payment to the Federal Tax Service will consist of two parts:

Payment number 1. This means that he is obliged to pay mandatory contributions to the FIU “for himself”

1. Compulsory contribution to the PFR for yourself: 7500 * 26% * 12 = 23400 rubles.

2. Mandatory contribution to the FFOMS for yourself: 7500 * 5.1% * 12 = 4590 rubles

3. Total for 2017 = 27,990 rubles

You can find out where exactly these numbers for contributions come from by making a simple calculation using well-known formulas, and knowing the value of the minimum wage for 2017 (and it is equal to 7,500 rubles). I will not go into unnecessary calculations, if someone is interested, you can read an article on this topic:

This payment can be made immediately, at the beginning of the year. Or split into quarterly payments, as most IPs do.

Payment number 2. 1% of the amount exceeding 300,000 per year

Since our IP received an income of 1 million rubles, we consider:

1,000,000 - 300,000 = 700,000 rubles

We are looking for 1% of 700,000

700,000 * 1% = 7,000 rubles.

In total, our individual entrepreneur must pay to the Federal Tax Service:

27,990 + 7,000 = 34,990 rubles.

Is there an upper limit? Indeed, some individual entrepreneurs receive income much more than in our example. And … that 1% can turn into a very big number… Fortunately, there is an upper limit, which is calculated using this formula:

8*minimum wage*tariff*12 months

Let's count in numbers:

7500 * 8 * 26% * 12 = 187,200 rubles.

When do you have to pay this 1%?

Most individual entrepreneurs prefer to pay for it at the end of the year. For example, according to the results of 2016, it must be paid before April 1, 2017. Accordingly, our individual entrepreneur will pay this 1% from January 1, 2018 to April 01, 2018.

Where to pay?

If earlier all individual entrepreneurs paid it to the FIU, then starting from January 1, 2017, it must be paid to the Federal Tax Service.

Yes, this is not a typo, since since 2017 it is the Federal tax office will collect payments for the PFR, FFOMS and FSS.

What CBCs do I need to pay for?

We are waiting for clarification from the FTS. Presumably, new payment details will become known only in December 2016.

Stay tuned for site updates, which you can subscribe to at the very end of the article.

What is IP income? Is it net income?

No no and one more time no! Beginner entrepreneurs often fall into this trap, who think that the income of an entrepreneur is understood as “net” revenue.

And then they run into fines and penalties, so they underestimate their income.

Every year this story is repeated among newcomer IPs!

But in fact, this is what is meant by IP income:

1. STS on PSN - income is understood as potential income from a patent, and not actual.
2. STS on UTII - income is understood as imputed annual income, and not actual.
3. STS “income” - income is understood as ALL income of an individual entrepreneur, excluding expenses.
4. STS “income minus expenses” - income is understood as ALL income of an individual entrepreneur, excluding expenses. It is in this case that many IPs run into problems ...
5. If you have a combined taxation system, then income is summarized for each system. For example, for an individual entrepreneur on the simplified tax system + PSN, income from activities on the simplified tax system + potential annual income from the patent is summed up.

But for individual entrepreneurs on OSN, it is now allowed to take into account the expenditure part. On December 3, 2016, the Constitutional Court sided with the IP and allowed such deductions to be made.

The document allowing to work within the framework of the regime indicates the potential value of revenue, which is taken as the basis for calculating the cost of the patent. This value should be taken into account when calculating the fee. A patent is issued for a period of one to twelve months, and when determining the annual value, it is necessary to carry out an appropriate interpolation. For example, a certain businessman took out a patent for four months for the activity of repairing shoes. The cost of the permit for this period is 240,000 rubles. Let's calculate the contribution: (240,000: 4 x 12 - 300,000) x 1% = 4,200 rubles. If an individual entrepreneur applies a number of taxation systems together, the calculation of the contribution at a 1% rate is carried out for each direction. Payment receipts can also be divided so that there are no misunderstandings later.

Payment of 1% on income over 300,000 rubles

Profit in this case is understood as the difference between the income and expenses of the entrepreneur. For 2018, this clarification has not lost its force, and the accrual rules will remain the same.

For example, the revenue of a certain individual entrepreneur was 1,090,000 rubles, and the confirmed expenses were 680,000 rubles. The estimated amount of the contribution to the PFR payable will be: (1,090,000 - 680,000) \u003d 410,000 - 300,000 \u003d 110,000 x 1% \u003d 1,100 rubles.
USN "Simplified" gives entrepreneurs the right to choose between two ways of forming the tax base:

• from income, when income is taken as the basis Money for the tax period to the cash desk and to the current account, and the costs are not taken into account at all;
• from the difference between the sum of all receipts and the sum of expenses incurred.

In the first case, individual entrepreneurs apply a 6% single tax rate, in the second - 15%.

Contour.elba

The Tax Code of the Russian Federation, depending on the taxation system it applies (part 8 of article. The topic of calculating contributions is very painful for individual entrepreneurs in Russia, its roots are that for many years the state has required the payment of contributions without fail even to those who have not run a business, for example temporarily idle, or who worked "to zero".
According to an old habit, the topic causes sad attention, in particular, when a business on UTII has incomes of more than 300,000 rubles a year, then how to calculate contributions correctly? As everyone already knows, when an individual entrepreneur’s income is more than 300,000 rubles a year, then he must additionally pay 1 percent over 300,000 with UTII and with the simplified tax system (the patent has features), but what income is subject to this additional contribution and to what extent the amount of contributions will increase during a year? After all, the trade turnover can be very large, the excess will be already in the first month, and the amount can, theoretically, become huge.

Payment of 1% over income of 300 thousand for IP on UTII

Taxpayers - individual entrepreneurs who apply the system of income minus expenses, calculate contributions from the amount of excess income, without reducing them to expenses. Attention of individual entrepreneurs to UTII, 1% of the amount over 300,000 rubles Individual entrepreneurs working on UTII, the calculation of 1% is carried out based on the base yield.
The imputed income for the year can be viewed in the UTII tax returns for each quarter. It should be noted that individual entrepreneurs are required to keep a book of income and expenses of an individual entrepreneur applying the patent system of taxation, Art.
Payment of 1% on income over 300,000 rubles, the individual entrepreneur must pay before April 01 of the next year.

IP on UTII how to calculate contributions from income over 300,000

Important

The size of these payments is different and constantly changing, because the minimum wage level on which they depend does not stand still. You can read about the level of the minimum wage for 2017 in the article “The minimum wage from January 1, 2017”.

But payments are also affected by another indicator - the level of income of the entrepreneur himself. Therefore, it is worth dwelling on this topic in more detail.
Specifically, to analyze the contributions of those "peshniks" who have reached an income level of more than three hundred thousand rubles. Tax regimes and insurance premiums The owner of an individual entrepreneur is obliged to pay certain contributions to the pension fund and the compulsory medical insurance fund. For the MHIF, the calculation formula will look like this: minimum wage * 5.1% * 12 12 - in this case, this is the number of months. At the moment, the minimum wage is 7500.

Attention

Most of the elements of the mathematical expression are determined by the type of business of the entrepreneur and the characteristics of the territory of doing business. According to the rules of the regime, a declaration on the “imputation” is submitted quarterly, therefore, in order to calculate its annual value, multiply the data from the report by 4.

And then the limit of 300,000 rubles should be subtracted from the resulting number. If it is positive, 1% of it is found and deposited in the FIU. For example, the quarterly income of an individual entrepreneur working in retail at UTII amounted to 320,000 rubles, then the calculation of the fee will look like this. First, let's find the value of the twelve-month income: 320,000 x 4 \u003d 1,280,000 rubles.

Then the difference: 1,280,000 - 300,000 = 980,000 rubles. And, finally, the amount of the contribution: 980,000 x 1% = 9,800 rubles. PSN For PSN, the situation is similar to UTII. The estimated income is also taken as a basis, and not the actual income received.

PFR contributions from incomes over 300,000

Until 2018, as for fixed fees, this threshold depended on the minimum wage. But now it is simply approved by the Government of the Russian Federation in the amount of 212,360 rubles.

This means that only the amount of the 1% contribution that is less than or equal to the specified limit will be credited for contributions. Now we will consider the methods for determining the calculated indicator on different IP taxation systems.

BASIC B tax legislation states that a rate of 1% applies to individual entrepreneur income exceeding the threshold of 300 thousand rubles. To avoid additional load, the revolution must not exceed the specified limit.

Since the introduction of the norm in the Tax Code of the Russian Federation under the term income, for some reason, the PFR understood revenue. As a result, it turned out that personal income tax on general mode was taken from the difference between income and expenses, and insurance fees only from revenue.

1 percent of income over 300,000 rubles is deducted from IP?

Kontur.elba And if your 1% contributions, calculated according to the above formula, exceed 135,495.36 rubles. (the maximum limit minus fixed contributions calculated on the basis of the minimum wage paid by all individual entrepreneurs, regardless of the amount of income received), then 1% to the Pension Fund for individual entrepreneurs at the end of the year will be 135,495.36 rubles. and that is exactly how much it will be necessary to pay to the PFR budget. How an individual entrepreneur pays contributions to the FIU Payment by an individual entrepreneur of 1 percent of contributions to the FIU must be made no later than April 1 of the year following the expired one (part 2 of article 16 of the Law of July 24, 2009 No. 212-FZ). At the same time, April 1, 2017 falls on Saturday - a day off. In this regard, the IP for 2016 must transfer a 1% payment to the FIU by April 3, 2017 inclusive (part 7 of article 4 of the Law of July 24, 2009 No. 212-FZ). For the payment of contributions to the IP Pension Fund in 2016, different terms and different CCCs are provided.

IP insurance premiums for UTII in 2018

USN and UTII. In the period for which the tax is calculated, the listed fees will not be able to influence the size of budget payments. The process looks like this:

• Individual entrepreneurs need to calculate income under the simplified tax system, determine the tax and submit a declaration to the IFTS;
• pay tax;
• set the amount that is over 300,000 rubles;
• deduct 1% from these funds;
• pay the amount of the fee found to the FIU.

1. If the declaration is submitted to the IFTS in the first quarter, and the IP has managed to transfer the contribution before the end of March, then these funds can be deducted from the advance on the simplified tax system accrued for the first three months of 2018 (taxes in 2017 can no longer be touched).
2. If in April, the adjustment of the advance for the 2nd quarter is allowed.

For example, the profits of individual entrepreneurs (6 percent) exceed 300 thousand rubles. for 220 thousand rubles The fee will be equal to: 220,000 x 1% = 2,200 rubles.

As a result, for 2018, the following amounts were determined to be deposited into the PFR accounts:

• within the framework of pension insurance - 26,545 rubles;
• within the framework of medical insurance - 5,840 rubles.

The entrepreneur is fully obliged to pay 32,385 rubles to his personal account. The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate.

Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees. Calculation of contributions for incomes over 300 thousand rubles The calculated share of "their" insurance fees is determined by the IP at a 1 percent rate applied to income over 300,000 rubles.

However, this amount also has a limit, even with a significant profitability of the entrepreneur's business. The restriction is established by Article 14 of Law No. 212-FZ.

How to calculate IP income for UTII over 300,000

• Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
• The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.
Until 01.01.2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage. Insurance premiums for individual entrepreneurs with an income of more than 300,000 rubles Each entrepreneur pays not only taxes, but also contributions to non-state funds - the PFR, the FSS, and so on.

So how much does an IP pay to the Pension Fund? Calculation of individual entrepreneur contributions with an income of more than 300,000 rubles per year The total amount of individual entrepreneur insurance premiums in the FIU depends precisely on his income for the year. At the same time, the amount of an entrepreneur's income is determined in accordance with the rules of the Tax Code of the Russian Federation, depending on the taxation system applied by him.

8 art. 14 of the Law of July 24, 2009 No. 212-FZ). Taxation system applied by IP Amount of income for the year Payment of personal income tax Amount of "entrepreneurial" income of an individual entrepreneur, which is taken into account when calculating personal income tax (clause 1 of article 227 of the Tax Code of the Russian Federation) STS Income taken into account for the purposes of the simplified tax system (Article 346.15 of the Tax Code of the Russian Federation) UTII income (Article 346.29 of the Tax Code of the Russian Federation) UAT Income taken into account for the purposes of the UAT (clause 1 of Art. 346.5 of the Tax Code of the Russian Federation) Patent taxation system Potentially receivable income determined by regional authorities (Art.

Good afternoon, dear readers.

What mistake do IPs make on USN 15?

But every year the IPs that are on the system taxation of the simplified tax system“Revenues minus expenses” make the same mistake:

When calculating the annual income of sole proprietors, they deduct all their expenses from the gross annual income. Motivating it like this: “But I have an IP on USN 15! So, I have every right to deduct IP expenses and count only net proceeds”

In fact, such an approach is a big misconception, because if you open and carefully read Article 430 of the Tax Code of the Russian Federation, then at the very end it is clearly written:

9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

1. for income tax payers individuals, - in accordance with Article 210 of this Code (in terms of income from entrepreneurial and (or) other professional activities);
   (as amended by Federal Law No. 475-FZ of December 28, 2016)
2. for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
3. for payers applying the simplified taxation system - in accordance with Article 346.15 of this Code;
4. for payers paying tax on imputed income for certain types of activities - in accordance with Article 346.29 of this Code;
5. for payers applying the patent system of taxation - in accordance with Articles 346.47 and 346.51 of this Code;
6. for payers applying more than one taxation regime, taxable income from activities is summed up.

Let's see what is written about this in article 346.15:

1. When determining the object of taxation, the income determined in accordance with the procedure established by paragraphs 1 and 2 of Article 248 of this Code shall be taken into account.
1.1. When determining the object of taxation, the following are not taken into account:

1. income specified in Article 251 of this Code;
2. income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code, in the manner prescribed by Chapter 25 of this Code;
3. income of an individual entrepreneur subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code, in the manner prescribed by Chapter 23 of this Code.

As you can see, there is not a single word about expenses in this article. Also, there is not a single word that they can be taken into account for individual entrepreneurs on the simplified tax system.

Example

Let a certain individual entrepreneur on the simplified tax system “income minus expenses” receive a gross annual income (that is, excluding expenses) for 2016 in the amount of 1,000,000 rubles. But at the same time, his expenses amounted to 700,000 rubles. From what amount is 1% calculated?

From a million? Or from net proceeds?

What is the due date for this payment?

Until April 1, 2017 following the results of 2016. You already need to pay in the Federal Tax Service, and not in the FIU, as it was before.

Which KBK should I pay for?

Since the Federal Tax Service has been collecting insurance premiums since 2017, they have changed. Specifically, for this payment, new BCCs are provided. Note that they are different for 2016 and 2017:

1. 182 1 02 02140 06 1110 160 — 1% at the end of 2017
2. 182 1 02 02140 06 1200 160 — 1% at the end of 2016

Other CSCs for 2017

Another myth

But in fact, at the end of 2016, the Constitutional Court of Russia allowed only for IP on OSNO (General System Taxation) take into account documented expenses when calculating the income of an individual entrepreneur in order to accrue 1% of income exceeding 300,000 rubles per year.