Calculation of the amount of IP contributions for an incomplete year. Insurance premiums for an incomplete year of work. What fees do I need to pay

Olga Sumina, an expert on accounting and taxation of the My Business online accounting, talks about how an individual entrepreneur calculates the amount of fixed payments for medical and pension insurance, subject to early termination of work

An individual entrepreneur is obliged to pay insurance premiums to the Pension Fund for himself, the rates of which are calculated for a calendar year. At the same time, nothing prevents an individual entrepreneur from starting or completing his business activities ahead of schedule. In this case, the period for calculating insurance premiums will be less than 365 or 366 days. How to pay off the fund in this situation?

In the form of fixed payments, the IP pays contributions, the amount of which in 2018 is:

• medical insurance 5840 rubles;
• pension insurance 26,545 rubles + 1% on income over 300,000 rubles, but not more than 8 times the contribution, that is, 212,360 rubles (26,545 × 8).

The obligation to pay arises from the date of state registration to the day of deregistration (Article 430 of the Tax Code of the Russian Federation). If an entrepreneur has registered or lost the status of an individual entrepreneur during the year, then the amount of insurance premiums must be adjusted in proportion to the “worked” time. It is important to approach the calculation scrupulously, down to a penny, in order to avoid arrears.

The Ministry of Finance of Russia, in a letter dated July 13, 2018 No. 03-08-02 / 49179, established the following procedure for calculating contributions:

1. Calculate contributions for full months of work. To do this, divide the amount of the annual contribution by 12 and multiply by the number of months of work.
2. Calculate contributions for an incomplete month of work in proportion to the number of calendar days worked. To do this, divide the amount of the annual contribution by 12 and multiply by the number of worked calendar days of the billing month and divide by the number of calendar days of the billing month. The billing month is the month of receipt / loss of IP status. The settlement period is limited by the date of making an entry in the Unified State Register of Legal Entities.
3. Calculate 1% of income if it exceeds 300,000 rubles.
4. Add up all three contributions calculated above.

The entrepreneur is obliged to pay insurance premiums even if there is no income. Contributions can be reduced only under the conditions strictly specified by law. These include, for example, the periods:

• residence abroad of spouses of employees working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total;
• residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• military service;
• care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.

• The amount of IP contributions for yourself in 2020
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/payment order?
• How to reduce the STS tax by the amount of contributions for yourself?
• Reporting on IP contributions for yourself

Since 2018, the amount of insurance premiums for oneself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).

[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums

Insurance premiums in 2020.

Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.

For 2020 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 40 874 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 40,874 rubles.) 1% from income exceeding 300 000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2020 are RUB 32,448 per year (8,112 rubles per quarter, 2,704 rubles per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2019 is limited from above to the amount of 234,832 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 234,832 rubles. (limit for 2020 - 259,584 rubles)

pension contribution in the form of "PD (tax)".

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. The health insurance premium in 2020 is 8426 rub. in year(i.e. 2106.5 rubles per quarter, 702.16 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.

You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".

Payment of fixed insurance premiums

1. Payment terms - no later than Dec. 31 current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the STS tax).
3. Contributions are paid to the tax office at the place of registration of the IP.
4. All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need pay the specified fixed contributions on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing tax simplified tax system on the amount of contributions

1. For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
2. In order to reduce advance payments on USN tax, contributions must be paid in the period for which advance payments are paid. For example, you want to reduce the advance payment for half a year, which means that the contributions must be paid not later the end of the semester - i.e. until 30 June.
3. Probably the easiest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after deducting the amount of contributions paid from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for half a year, etc.
   • Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
4. It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
5. Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.

Fixed payment reporting

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out if your payments have reached their destination, call your tax office or use the "Personal Account of an Individual Entrepreneur" service.

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLC, the information on the page about

You can do it yourself manually, or you can use the insurance premium calculator ... In any case, you need to know the methodology for calculating the amounts for IP in order to enter the necessary indicators.

In this article, we'll hit a two-pronged problem: here's an online calculator, and detailed instructions for manually calculating insurance premiums. You will know everything!

Calculation formula

Calculation of insurance premiums for individual entrepreneurs for a year: minimum wage * 26% * 12 months = 6204 * 26% * 12 = 19356.48 rubles.

The amount of insurance contributions to the Pension Fund for the full year is calculated. Having registered as an individual entrepreneur throughout the year, the payment is calculated only for the time of registration, that is, for an incomplete year. The formula is as follows: contribution for a full month / number of calendar days for an incomplete month * number of calendar days of IP activity. It does not matter whether the businessman actually worked or not. The fact of its registration by ERGNIP is important. According to the same formula, we consider the payment when the IP is deregistered by the tax office.

For themselves, they have the same calculation algorithm as in previous years. Only the minimum wage (minimum wage) changes annually. The legislation of the Russian Federation indexes wages to the percentage of inflation in the country. The rate of insurance premiums for an entrepreneur (26%) differs from the rate for employees (22%).

The definition of Article 4 of Federal Law No. 212-FZ states that the day of registration and deregistration are not taken into account in the calculation. But in practice, this rule is often violated ...

Online calculator for calculating IP insurance premiums for yourself

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

The payout is made up of:

Additional payment to the pension fund

Fixed payment in the FIU in 2016 for an individual entrepreneur for himself suggests that the annual income of a businessman will be less than 300 thousand rubles. From the amount exceeding 300 thousand rubles. one more percent should be calculated and paid to the Pension Fund. This is an additional payment. Information about the income of individual entrepreneurs to off-budget funds is transferred by the tax authorities from the submitted declarations.

Individual entrepreneurs on the general taxation regime reflect their annual income with a 3-NDFL declaration. IP on the simplified tax system - a declaration on a simplified taxation system. The amount of imputed tax taken as income is taken from the UTII declaration. And for IP on PSN, the amount of potential income is used. If several tax regimes are applied, then the income for each of them is summed up.

The procedure for paying insurance premiums for self-employed entrepreneurs

Payment of insurance premiums to the Pension Fund of the Russian Federation provides for both a voluntary advance payment and a one-time payment. You can pay as you like, but you should consider the possibility of reducing the tax. The main thing is to transfer before December 31. Additional payment is transferred until April 1 next year.

Given the taxation system used, the tax on their income is reduced by the amount of the transferred insurance premiums to the Pension Fund. This right is used by individual entrepreneurs on the simplified tax system "income" and individual entrepreneurs on UTII without employees. They reduce the calculated tax by the amount of fixed insurance premiums for individual entrepreneurs, if the amounts are paid before the declaration is submitted. Entrepreneurs who apply the general tax system and the simplified tax system "income minus expenses" include payments of insurance premiums for individual entrepreneurs in expenses and, thus, reduce the taxable base.

It is recommended to pay insurance premiums to the Pension Fund of the Russian Federation in 2016 for individual entrepreneurs on a quarterly basis.

Online calculator for calculating IP insurance premiums for yourself updated: November 30, 2018 by: All for IP

The Tax Service of the Russian Federation, in its fresh letter dated March 7, 2017 No. BS-4-11 / 4091, explained how insurance premiums should be calculated if the merchant did not start his activity from the beginning of the billing period, but in any other period or decided to close the IP in middle of the year.

What does the Law say?

Insurance premiums payable for the billing period should be calculated based on the value of the minimum wage in proportion to the number of months in the year during which the IP carried out its activities. If the first month was also incomplete, it is necessary to calculate the amount of contributions from the number of days of this month from which the implementation of activities began (clause 3 of article 430 of the Tax Code of the Russian Federation).

A similar calculation is made when a merchant closes his IP - you need to calculate fixed contributions, taking the minimum wage as a basis and determining the proportional number of months in which the activity was still carried out. If the last month of activity is incomplete, the number of days worked in it is calculated and multiplied by the minimum wage (clause 5, article 430 of the Tax Code of the Russian Federation). It is worth recalling that the size of the minimum wage is taken at the beginning of the billing period. So in 2017, the minimum wage as of January 1 was 7,500 rubles. If during the year this value changes upwards, this will not affect the calculation of fixed insurance premiums.

Calculation example

Let's give an example of calculations when the merchant closed the IP on February 7, 2017, that is, on this date he was excluded from the USRIP. Thus, the number of full months of the billing period will be one (January), plus the number of calendar days of an incomplete month in which state registration of activity was terminated, in our case - 7 days, while in the month of termination of activity (in February 2017) 28 calendar days .

Let's calculate how much the individual entrepreneur must pay contributions when terminating activities:

Contributions to the Pension Fund will amount to 2,437.5 rubles. The amount of contributions for one full month will be 1950 rubles (7500 (minimum wage) x 12 (number of months in a year) x 26% (PFR coefficient) / 12 (number of months in a year)). And for an incomplete month, 487.50 rubles (we divide the amount of contributions for a full month of calculation by the number of calendar days in an incomplete month (28 in February) and multiply by the number of days worked (in our example - 7)).

In Social Insurance, in our example, the merchant will need to pay 478.13 rubles. In particular, we calculate contributions for a full month according to the formula: minimum wage x 12 months x MHIF coefficient 5.1% / 12 months. We get the value of 382.50 rubles. We add to it the calculations for an incomplete month, acting in the same way as with pension contributions (382.50 rubles / 28 days x 7 days = 95.63 rubles), then add up the results.

Similarly, you need to act when calculating contributions when opening an IP during the billing period.

In the letter under discussion, the tax authorities clarify: if the merchant has been operating for an incomplete calendar year, then when the IP is closed and it is necessary to determine the amount of income for calculating the insurance premiums required to be paid, all income received should be taken into account (proportionality to the number of months of the IP to the number of unfinished months for the year does not apply in this case).

The officials also reminded that it is necessary to pay no later than 15 calendar days from the date of deregistration in the Tax Office and exclusion from the USRIP of a merchant when he closes his entrepreneurial activity (clause 15 of article 431 of the Tax Code of the Russian Federation).

As a general rule, each individual entrepreneur must pay contributions “for himself” (clause 2, part 1, article 5 of the Law of July 24, 2009 No. 212-FZ). What fees does the IP pay? Mandatory contributions to the OPS and compulsory medical insurance, optionally - contributions to the Social Insurance Fund in case of temporary disability and maternity, if the individual entrepreneur wants to receive appropriate benefits in the event of an insured event (parts 1, 5 of article 14 of the Law of July 24, 2009 No. 212- FZ).

The amount of fixed IP payments in 2016 is determined by multiplying the 12-fold minimum wage established at the beginning of the year by the rate of the corresponding contributions. It is the 12-fold minimum wage that is used in the formula, since fixed IP payments for the year are calculated in this way.

But after all, an entrepreneur may not work the entire calendar year. You can register an individual entrepreneur on any business day during the year, and deregister in the same way. Can an entrepreneur under such circumstances pay a smaller amount of annual IP contributions?

Yes maybe. At the same time, the amount of insurance premiums for individual entrepreneurs is determined in proportion to the period when entrepreneurial activity was carried out. The full months of this period are taken into account in the calculation in full, incomplete ones - in proportion to the number of days when the individual entrepreneur conducted business activities, in the total number of calendar days of the month (parts 3, 4.1, article 14 of the Law of July 24, 2009 No. 212-FZ).

Calculation of a fixed payment for a partial year

If an individual entrepreneur registered in the current year, then the mandatory contributions of the individual entrepreneur - 2016 are calculated according to the formula (clause 1, part 4, article 14 of the Law of July 24, 2009 No. 212-FZ):