What is the amount of insurance premiums for individual entrepreneurs in 2017? Has the amount payable “for yourself” increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? What are the exact amounts of contributions payable? Are there any new BCCs? You will find answers to these and other questions about individual entrepreneur insurance premiums and sizes in this article.
Regulatory regulation since 2017
What contributions should individual entrepreneurs pay for employees and “for themselves” in 2017
In 2017, individual entrepreneurs are required to pay insurance premiums from payments and rewards accrued in favor of individuals within labor relations and civil contracts for the performance of work and provision of services (clause 1 of Article 419 of the Tax Code of the Russian Federation).
However, at the same time, in 2017, individual entrepreneurs must transfer insurance premiums “for themselves”:
- for pension insurance;
- for health insurance.
It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they are actually conducting business activities or are simply registered as individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all individual entrepreneurs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).
There are also insurance premiums in case of temporary disability and in connection with maternity. Them in 2017 IP, according to general rule, do not pay (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions, as before, can be made on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur can receive the appropriate benefit from the Social Insurance Fund.
Entrepreneurs do not pay insurance premiums for injuries in 2017. Payment of these contributions by individual entrepreneurs is not provided even on a voluntary basis.
What values to consider
- Minimum wage at the beginning calendar year. At the beginning of 2017, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6,204 rubles). Cm. " ";
- tariffs of insurance contributions to the relevant fund. For 2017, the tariffs are as follows: in the Pension Fund - 26%, in the Federal Compulsory Medical Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9%;
- the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).
Pension insurance contributions of individual entrepreneurs in 2017
The amount of fixed pension insurance contributions that an individual entrepreneur must pay “for himself” for the entire 2017 can be determined using the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):
Now let’s calculate the amount of pension insurance contributions that individual entrepreneurs will need to transfer “for themselves” in 2017, and also see how much the amount of fixed insurance contributions has increased compared to 2016.
The annual income of individual entrepreneurs for 2017 is less than 300,000 rubles
If the annual income of an individual entrepreneur for 2017 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.
| 2016 | 2017 |
| RUB 19,356.48 (RUB 6,204 × 26% × 12 months) | RUB 23,400 (RUB 7,500 × 26% × 12 months). |
The annual income of individual entrepreneurs for 2017 is more than 300,000 rubles
If the annual income of an individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount is required to be transferred to the Pension Fund.
Let's give an example of a calculation.
Example.
The income of the individual entrepreneur for 2017 was 985,000 rubles. This is more than 300,000 rubles, so you need to transfer an additional amount of contributions. The total excess amounted to 685,000 rubles (985,000 rubles – 300,000 rubles). The amount of the additional contribution will be 6,850 rubles (685,000 rubles × 1%). In total, for 2017 you need to pay pension contributions in the amount of 30,250 rubles (23,400 rubles + 6,850 rubles).
Maximum amount of pension contributions in 2017
For 2017, paragraph 1 of Article 430 of the Tax Code of the Russian Federation defines the formula by which the maximum amount of pension contributions is calculated. You will not need to make contributions beyond this amount. Here is the formula: 
Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).
Medical insurance premiums for individual entrepreneurs in 2017
The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of individual entrepreneurs (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). To calculate medical contributions in 2017, the following formula is used: 
| 2016 | 2017 |
| RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months) | RUB 4,590 (RUB 7,500 × 5.1% × 12 months) |
Individual entrepreneur contributions for disability and in connection with maternity in 2017
As we have already said, this type of contribution is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2017. To calculate the amount of voluntary contribution for this type of insurance for 2017, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006. 
| 2016 | 2017 |
| RUB 2,158.99 (RUB 6,204 × 2.9% × 12 months) | RUB 2,610 (RUB 7,500 × 2.9% × 12 months) |
If individual entrepreneur status was acquired or lost in 2017
In 2017, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he remained in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was registered in the Unified State Register of Individual Entrepreneurs as a businessman. However, there are still some peculiarities in calculating insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.
Example conditions and rules for counting days
The person received individual entrepreneur status on February 16, 2017. However, on November 14, 2017, he was already deregistered as an individual entrepreneur and was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of the individual entrepreneur will be 1,100,000 rubles. How to calculate the mandatory fixed contributions “for yourself” for 2017? Let me explain.
So, the status of individual entrepreneur was acquired and lost during 2017. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:
- the number of calendar days in the month of commencement of the activity must be counted from the day following the date state registration Individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2017, fixed contributions of individual entrepreneurs must be calculated from February 17, 2017;
- count the number of calendar days in the month when the individual entrepreneur lost his status until the day of registration of termination of activity. Do not include the date of exclusion from the Unified State Register of Individual Entrepreneurs in the calculation of insurance premiums in 2017 (clause 5 of Article 430 of the Tax Code of the Russian Federation). That is, in our example, we will calculate insurance premiums for November 2017 from November 1 to November 13.
Formulas for calculations
The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2017 can be determined using the following formula:
To calculate pension and medical contributions in 2017 for each full month of activity as an individual entrepreneur, use another formula: 
Example of calculation of contributions for 2017
So, first, let’s calculate insurance premiums for partial months of doing business in 2017. In our example, these are February and November. For these days we need to count the days of activity.
| Month | Amount of contributions |
| February | In February 2017 entrepreneurial activity was conducted from the 17th to the 28th (12 calendar days). There are a total of 28 days in February. Therefore, the amount of contributions for February 2017 will be: pension contributions= 835.71 rub. (RUB 7,500 × 26% / 28 days × 12 days); medical fees = 163.93 rub. (RUB 7,500 × 5.1% / 28 days × 12 days) |
| November | In November 2017, business activity was carried out from November 1 to November 13, 2017 (13 calendar days). There are a total of 30 calendar days in November. Therefore, the amount of contributions for November 2017 will be: pension contributions = 845 rub. (RUB 7,500 × 26% / 30 days × 13 days); medical fees = 165.75 rub. (RUB 7,500 × 5.1% / 30 days × 13 days) |
| March – October | For the period from March to October 2017 inclusive (for eight full months), the amount of contributions will be: pension contributions = 15,600 rub. (RUB 7,500 × 26% × 8 months); medical fees 3060 rub. (RUB 7,500 × 5.1% × 8 months); |
Total amount: summing up
Total fixed insurance premiums for individual entrepreneurs “for themselves” in 2017, which began and ceased operations, will be:
- pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
- medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).
Since the individual entrepreneur received income in the total amount of 1,100,000 rubles during the period of its activity in 2017, it is required to transfer an additional pension contribution from an amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles – 300,000 rubles). The amount of pension contributions for income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).
In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum pension contributions established for 2017. The maximum amount of pension contributions in 2017 is 187,200 rubles (we wrote about it above).
Suspension of activities in 2017
It happens that an individual entrepreneur does not lose his status, but simply suspends his activities for some reason. The Tax Code of the Russian Federation, as amended in force since 2017, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums “for themselves” during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 – 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”. These periods include:
- time of military service under conscription;
- the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;
- the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
- period of residence of spouses of military personnel undergoing military service under a contract, together with spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
- period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
You can avoid paying contributions in 2017 for these periods only if no business activity was carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017 an individual entrepreneur wants not to pay insurance premiums, for example, for the period of child care, then during this period he should not have transactions on the current account. At least, this is the conclusion that suggests itself (although the condition of the absence of transactions on accounts is not directly stipulated in the Tax Code of the Russian Federation).
The procedure for exempting individual entrepreneurs from paying fixed insurance premiums for the periods listed above (for example, for periods of child care) in 2017 is not directly defined in the Tax Code of the Russian Federation. Let's hope that clarification on this issue will be provided by the Federal tax service.
Deadlines for payment of insurance premiums in 2017
Mandatory pension and medical contributions “for yourself” must be paid no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to transfer (if the activity was carried out all year) - clause 2 of Art. 432 Tax Code of the Russian Federation:
- pension contributions – 23,400 rubles (7,500 rubles × 26% × 12 months);
- medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).
In 2017, individual entrepreneurs have the right to transfer fixed amounts either in one payment (at a time) or in installments (for example, monthly or quarterly). However, December 31, 2017 falls on a Sunday, so the deadline for paying contributions for 2017 is postponed to the first working day of 2018 - January 9 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
If an individual entrepreneur ceases its activities in 2017, pension and medical insurance contributions “for oneself” will need to be paid on time: no later than 15 calendar days from the date of deregistration in tax office as an individual entrepreneur.
If an individual entrepreneur will pay voluntary contributions for temporary disability in 2017, then they must be paid on time, no later than December 31, 2017 (Part 4, Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ).
Where should individual entrepreneurs pay insurance premiums in 2017: new KBK
Since 2017, insurance premiums, including those paid by individual entrepreneurs, have been administered by the Federal Tax Service. Accordingly, from 2017, insurance premiums of individual entrepreneurs must be transferred to the Federal Tax Service for new BCCs. Moreover, insurance premiums for individual entrepreneurs for 2016 (from income exceeding 300,000 rubles), apparently, will need to be transferred to the new KBK. However, new BCCs have not yet been approved.
Let us recall that in 2016 the BCC for payment of pension and health insurance contributions were as follows:
- 392 1 02 02140 061100 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated on income less than 300,000 rubles);
- 392 1 02 02140 061200 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated from income over 300,000 rubles);
- 392 1 02 02103 08 1011 160 – insurance premiums for compulsory health insurance in a fixed amount.
Payment orders 2017
Since 2017, insurance premiums for compulsory pension and health insurance for individual entrepreneurs must be transferred to the Federal Tax Service (FTS). However, you need to prepare separate payment documents:
- for the payment of medical contributions to the budget of the Federal Compulsory Health Insurance Fund (FFOMS);
- for the payment of pension insurance contributions to the Pension Fund budget.
If an entrepreneur decides to pay voluntary contributions to social insurance in 2017, then they must be transferred to the Federal Social Insurance Fund of Russia as a separate payment order.
Entrepreneurship involves responsibility for compliance with the law, one part of which is the payment of mandatory insurance premiums, not only for employees, but also for oneself. Payment by individual entrepreneurs to the Pension Fund 2019, the timing of the amount has undergone significant changes at the legislative level. In order not to incur unreasonable financial expenses, you need to familiarize yourself with the new algorithms for calculating and transferring insurance premiums.
Insurance premiums are mandatory fees, the requirement to pay which applies to companies and entrepreneurs. After its introduction in 2010, they became an alternative to the unified social tax, which ceased to exist.
Until the end of last year, this category of payments did not belong to the country’s fiscal system. The purpose of paying a fee is to be able to receive financial support after retirement, during maternity leave, sick leave, child care leave, as well as the opportunity to use medical care for free.
The beginning of last year was marked by the transfer of the function of monitoring compliance with legislative acts regulating the scope of insurance contributions to the fiscal service; the correctness of calculations is invariably checked by the FSS.
There are several categories, divided by intended use, for the transfer of individual entrepreneurs to the Pension, Social and Health Insurance Funds. Such payments allow you to receive payments in the event of retirement, incapacity for work due to illness, or maternity leave. Entrepreneurs without hired staff can pay maternity contributions at will, without being forced by the state.
Existing deductions for “injuries” are excluded from possible payment by the entrepreneur even own initiative.
Business entities transfer insurance premiums:
- for employed persons, relations with whom are fixed within the framework employment contract or a contract agreement (concluded with the purpose of fixing a one-time relationship for the provision of services or performance of work). Deductions are made from the number wages, remuneration under the contract;
- “for oneself” – transfers are not related to the actual conduct of business.
Entrepreneurs are allowed to receive temporary exemption from transferring contributions “for themselves” if one of the cases provided for in Art. 430 Tax Code of the Russian Federation:
- leave to care for a child up to 1.5 years old, or for a person of advanced age (over 80 years), a person with disability (group 1);
- conscription for compulsory military service;
- living together with a spouse who is performing military service under a contract in a territory where employment is impossible;
- living with a spouse who is an employee of a consulate or diplomatic mission abroad;
- lawyers – suspension of status.
The deferment is granted only for the period of the above circumstances.
2018 was marked by adjustments to the principles of calculation and transfer of insurance premiums.
Thus, until the end of last year, when calculating the regular deductions of individual entrepreneurs without personnel, the values of several coefficients were taken into account simultaneously:
- minimum wage adopted by the state and valid at the beginning of the year;
- rate;
- calculation period.
If the amount of profit received exceeded the established level of 300 thousand rubles. for the reporting year, the businessman obliged to transfer an additional contribution. In the first month of 2019, by decision of the Government, the minimum wage was increased, which would inevitably lead to an increase in contributions to the Funds. However, the new procedures affected calculations, which led to questions about how to pay individual entrepreneurs’ contributions to the Pension Fund in 2019. An innovation was the establishment of constant values for insurance pension and medical contributions for individual entrepreneurs who are solely engaged in business. Another innovation is independence from any fluctuations in the state’s planned economic indicators, because the Government of the Russian Federation has intentions to equalize the minimum wage with the subsistence level, which would inevitably lead to a significant increase in pay. New order will help maintain the level of tax burden at the correct values.
The calculation of the amount of transfers is carried out by the entrepreneur independently for each type of insurance. Underestimated values and late payment terms will result in prosecution in accordance with current legislation.
Entrepreneurs are required to pay a fixed amount of contributions, regardless of whether they are an employer or acting alone.
Since the beginning of 2019, improved algorithms for calculating contributions “for oneself” to the Pension Fund of the Russian Federation have been applied to business entities:
- when the level of income received by the taxpayer during the reporting period does not reach the threshold value of 300 thousand rubles, it is necessary to make a fixed payment equal to 26,545 rubles;
- if the income received by the subject has exceeded the mark of 300 thousand rubles, the amount of the fixed payment increases by 1% of the difference between real and threshold income. So, the annual salary of an entrepreneur is 600 thousand rubles, an additional 3 thousand rubles are required to be deducted, the calculation is carried out according to the principle: (600,000 - 300,000) x 1%.
The income accepted for calculation is:
- OSNO - all income - even in kind or material benefit - minus expenses (according to a decision made by the Supreme Court in 2016);
- STS - when determining annual income, all income regulated by the tax legislation of the Russian Federation is taken into account, namely, income received through sales and non-sales methods. Expenses are not taken into account to reduce income. Indicators must be taken from KUDiR (total value) or a simplified declaration. The 1% contribution of individual entrepreneurs on a simplified basis has the right to be calculated based on the difference between income and expenses. The corresponding decision was confirmed by the higher court in the spring of 2017;
- UTII – imputed income. To make the calculation, you will need to sum up the quarterly amounts of imputed income (recorded in the declaration);
- PSN – potential possible earnings, actual income is not taken into account;
- for individual entrepreneurs applying several forms of taxation simultaneously, contributions are calculated from the total amount of taxable income earned in all areas of activity.
If the entrepreneur has not submitted information about income, the calculation is carried out based on the maximum amount, that is, 8 minimum wages. After updating the information, recalculation will be carried out.
The decision on when to pay into the individual entrepreneur’s pension fund in 2019, or more precisely, in what order, is made individually by each business entity.
It is allowed to deduct contributions in the following ways: a one-time payment of the entire amount or several, dividing the deadlines for paying contributions to the Pension Fund in 2019 for individual entrepreneurs into quarters, for example:
- first – from 01.01 to 31.03;
- the second – from 01.04 to 30.06;
- third – from 01.07 to 30.09;
- fourth – from 01.10 to 31.12.
The final deadline for payment of fixed payments for individual entrepreneurs in 2019 is December 31, additional payments - July 1, 2019. It is not prohibited to make deductions until the end of 2019 if the fact of exceeding the limit is recorded.
To calculate the value of the voluntarily transferred disability and maternity contribution, you need to use the following calculation: multiply the minimum wage at the beginning of the calendar year by the tariff coefficient and by 12 months. Accordingly, if the minimum wage is 9,489 rubles, then the cost of deductions will be 3,300 rubles. (9489 x 2.9% x 12).
2018 also made adjustments to the calculations of the obligatory deduction for the entrepreneur’s medical insurance “for himself” - the dependence on the minimum wage was abolished, the payment was fixed at the level of 5840 rubles. for the reporting period. All entrepreneurs are required to pay, regardless of the presence or absence of business activity, account turnover and the amount of income received.
Individual entrepreneurs, heads of peasant farms, also, according to the new legislation, deduct a fixed amount of 26,545 rubles. “pension” contribution, 5,840 rub. – “medical” for all participants of the peasant farm, including individual entrepreneurs.
If the head of a peasant farm, who is an individual entrepreneur, has additional areas of business that generate income, deductions are made on two bases:
- from activities related to peasant farms – 1%;
- from other activities – 1%.
Important: since 2017, insurance premiums are paid not to the Funds, but to tax authorities on a territorial basis. This led to a change in the KBK details. Current ones are available on the Federal Tax Service website.
In 2019, the entrepreneur undertakes to pay contributions “for himself” only during his stay as an individual entrepreneur, that is, as long as the Unified State Register of Entrepreneurs contains a record of an existing business.
To calculate the amount of the contribution, it is necessary to take into account the following facts of the country's tax legislation:
- if the activity is newly registered, the number of calendar days of the first month is calculated from the day that followed the day of state registration of the individual entrepreneur status;
- in case of termination of activity, the number of calendar days before the date of registration of such a fact is taken into account.
At the same time, answering the question, by what date should payments to the pension fund for an individual entrepreneur deregistered in 2019 be made? It is worth noting that the entrepreneur has 15 calendar days to pay off the debt on contributions “for himself” and for his employees . The countdown begins from the day of deregistration.
The law provides for the possibility of indexing the fixed contribution starting in 2019. The changes affected the maximum contribution amount, now it is 8 fixed contributions and amounts to 212,360 rubles.
Business entities that provide jobs have obligations to pay insurance premiums for employees:
- Federal Tax Service Inspectorate: sent for the purposes of compulsory pension insurance and in case of temporary disability or maternity;
- FSS - for industrial accidents.
In this case, contributions are distributed among the Funds in the following proportions:
- pension – 22%;
- health insurance – 5.1%;
- social insurance – 2.9%.
Certain categories of business entities received permission to pay reduced contributions at a preferential rate (for example, pharmacy activities and Skolkovo residents). The calculation is based on all transfers in favor of individuals (taking into account remunerations), which are subject to contributions to the Pension Fund, Compulsory Medical Insurance Fund, etc. If the amount of annual income received by an individual exceeds the limit approved by the Government, then a regression scale is applied, according to which a reduced rate or full exemption is used.
When should an individual entrepreneur pay contributions to the Pension Fund for employees in 2019: “pension”, “medical” and “social” contributions for hired personnel are made every month until the 15th.
From the beginning of 2019, business entities will have to submit reports on contributions to the Pension Fund and Compulsory Medical Insurance in a new format. The introduction of a unified calculation replaced the outdated reports RSV-1 and 2, 4-FSS. If the individual entrepreneur's staff is less than 15 people, reporting is submitted in printed form, more - electronically. The Pension Fund of Russia, on a monthly basis, requires individual entrepreneurs with hired employees to submit a report SZV-M (data on working pensioners). In addition, it is required to submit an SZV-STAZH report annually (displays the insurance length of staff). The latest form is an innovation, the first application will begin in 2019.
Individual entrepreneurs located on the simplified mode with the “income” or UTII base, guided by the principles:
- with the obligation to pay only individual contributions, that is, provided there is no hired staff, the individual entrepreneur will be able to write off the entire volume of transferred contributions from taxes or advance payments under a simplified procedure (including the transferred 1% for income exceeding the threshold value of 300 thousand rubles). Individual entrepreneurs on imputation can also reduce the payment by the full amount of the contribution;
- entrepreneurs providing jobs, the importance tax payment You are allowed to reduce by 50% the amount of contributions made for yourself and your staff.
It is worth noting that reducing the tax burden is possible only within the limits of the amount of contributions deducted for the same billing period as the calculated tax. Individual entrepreneurs are allowed to reduce UTII and advance payments simplified for the volume of quarterly insurance payments.
For late payment of fees, the Federal Tax Service will impose a fine on the entrepreneur in proportion to the volume of overdue obligations. Minimum size sanctions is 20% of the debt. However, a penalty is imposed only in cases of unintentional late payment. However, if the regulatory authorities prove that the individual entrepreneur knew about the upcoming payment, had the funds to transfer, but deliberately did not do so, then the fine will increase significantly in size, and penalties will be added to it for each day of delay (1/300 of the Central Bank rate daily).
To reduce penalties, you will have to resort to legal proceedings and prove innocence, or rather, the presence of circumstances force majeure that prevented you from making payments on time (for example, hospitalization). The amount of the minimum fine can be reduced by 2 times, while accrued penalties cannot be cancelled.
Having a current account will allow you to make payments on time (although this is not mandatory for individual entrepreneurs). To pay, you will need to generate a payment order.
For correct filling You can turn to automated services for help (in particular, the Federal Tax Service website has the ability to generate payments; to do this, you need to follow the link https://service.nalog.ru/payment/payment.html), the office of the servicing bank, or use the rules:
- taxpayer status contains code “09”;
- The checkpoint is not filled out;
- FULL NAME. written in full, without abbreviations. Account details are entered in the appropriate fields. It is important to know the details of the territorial body of the Federal Tax Service;
- since fixed payments are transferred for 12 months, the period field is filled in as follows: GD.00.18, in case of payment for 2019.
The payment purpose line must be filled in, indicate that this is a transfer of a fixed fee for a certain period (indicating the time period), then indicate the fund number.
To summarize, it is worth noting that innovations affecting the principles of calculation will bring significant benefits to business entities in the future. Independence of the minimum wage will allow you to get tangible savings in the future.
In 2018, the Federal Tax Service is administering mandatory insurance contributions. The exception is contributions for insurance of employees against industrial accidents and occupational diseases; they are still supervised by the Social Insurance Fund (SIF). We will talk further about how entrepreneurs pay insurance premiums in 2018.
What fees and taxes does the individual entrepreneur pay?
So, the entrepreneur went through the registration procedure. What fees does the individual entrepreneur pay?
The types of insurance premiums, the procedure for their calculation and payment are established by Chapter 34 of the Tax Code of the Russian Federation. If an entrepreneur works alone, he is obliged to pay fixed insurance premiums for pension and health insurance (Article 430 of the Tax Code of the Russian Federation). Individual entrepreneurs with employees, in addition to contributions for themselves, pay insurance premiums for pension, medical and social insurance (including “injury”) for all of their employees.
As for the number and amount of taxes subject to mandatory payment, it depends on what tax regime the individual entrepreneur applies. The greatest tax burden falls on entrepreneurs on OSNO, and special regimes (patent, simplified tax system 6% or 15%, UTII) allow you to reduce it and not pay a number of taxes. If an entrepreneur uses real estate, a car or land plot, he is also obliged to pay property, transport and land taxes.
How to calculate contributions for an individual entrepreneur
The calculation of individual entrepreneur contributions differs depending on whether he pays them for himself or for his employees.
How to calculate the amount of insurance premiums for an individual entrepreneur for yourself
In 2018, insurance premiums are fixed amounts and depend on the income that the individual entrepreneur received for the year (Article 430 of the Tax Code of the Russian Federation):
- The insurance premium for health insurance in 2018 is a fixed amount of 5,840 rubles.
- The pension insurance contribution in 2018 is 26,545 rubles. An additional contribution of 1% is transferred if the individual entrepreneur’s income from the beginning of the year exceeds 300,000 rubles. Individual entrepreneurs' insurance premiums payable in excess of the established amount can be calculated by multiplying the amount of income from the beginning of the year, reduced by 300,000 rubles, by 1%.
Calculation of insurance premiums for individual entrepreneurs with employees
Insurance premiums are calculated from the income of individual entrepreneurs minus the non-taxable amounts listed in Art. 422 of the Tax Code of the Russian Federation. The amount of insurance premiums for individual entrepreneurs paying them for employees is generally determined by the following rates (Article 426 of the Tax Code of the Russian Federation):
- Pension insurance – 22%. From the amount of taxable payments to an employee exceeding 1,021,000 rubles – 10%.
- Contributions for compulsory health insurance – 5.1%. The maximum base for contributions to compulsory medical insurance has not been established.
- Insurance premiums for temporary disability and maternity – 2.9%. If payments to an employee exceed 815 thousand rubles, this contribution is not paid.
- Contributions for “injury” are paid at rates assigned depending on the class of professional insurance (Article 21 of Law No. 125-FZ of July 24, 1998).
If there are grounds, reduced and additional rates of insurance premiums may be applied (Articles 427, 428 of the Tax Code of the Russian Federation).
When to pay pension contributions to individual entrepreneurs
Insurance premiums for an entrepreneur “for himself” are payable until December 31, 2018. If an individual entrepreneur receives an income of more than 300,000 rubles in 2018, then an additional 1% on income over 300,000 rubles. must be paid by July 1, 2019.
Insurance premiums for employees are paid monthly, no later than the 15th of the next month.
How to pay pension contributions for individual entrepreneurs
You can pay fixed contributions to the Federal Tax Service either in one sum or in installments throughout the year. Payment of insurance premiums for individual entrepreneurs is carried out in any of the following ways:
- Through a current account,
- Through a personal account (bank card),
- Through a cashier operator at the bank office.
How to pay pension contributions for individual entrepreneurs quickly and correctly? To correctly pay the insurance premium, you need to have a payment document: payment order for payment from a current account or a bank receipt for payment in cash at a bank. To do this, you can contact the territorial branch of the Federal Tax Service or print a receipt yourself on the Internet portal.
How to pay pension contributions for individual entrepreneurs via the Internet on the Federal Tax Service website
On official portal To the Tax Service of the Russian Federation, an entrepreneur can pay taxes and contributions using the “Pay Taxes” service. It allows you to generate a payment receipt and pay it online through any partner bank that cooperates with the Federal Tax Service.
How to pay pension contributions for individual entrepreneurs through Sberbank Online
You can quickly and conveniently pay contributions via Internet technologies using the Sberbank Online system. Next, we’ll look at how to pay insurance premiums for individual entrepreneurs in Sberbank Online from a personal bank card entrepreneur.
Log in by entering the username and password you received when registering in the system. Then select the “Transfers and Payments” tab and click the “Federal Tax Service” window. Go to the line “Search and pay taxes to the Federal Tax Service” and select payment according to the document index indicated in the receipt. Dial the index number and select the card from which funds will be debited. Click Continue and check the amount on the screen with the amount on your receipt. If all the data matches, make the payment and confirm it with the SMS password. The payment receipt can be saved and printed.
Exemption from payment of insurance premiums for individual entrepreneurs
The Tax Code of the Russian Federation provides for the exemption of individual entrepreneurs from paying insurance premiums if the conduct of business was terminated for the reasons listed below (Article 430, paragraph 7 of the Tax Code of the Russian Federation):
- Urgent military service.
- Parental leave for children up to 1.5 years, no more than 6 years in total.
- The period of caring for a disabled child, for the elderly over 80 years of age.
- Living with a spouse serving in the Armed Forces of the Russian Federation under a contract in an area where there is no opportunity to work - up to 5 years.
- Residence outside Russia with a husband (wife) working at a consulate or representative office of the Russian Federation - up to 5 years.
The listed periods when no commercial activity was carried out must be supported by documents.
However, if the individual entrepreneur leads commercial activities, then he is obliged to pay insurance premiums.
Every year, individual entrepreneurs must pay contributions for themselves to the pension fund and compulsory health insurance at established rates. The terms, procedure for calculating amounts and the procedure for paying fixed insurance contributions to the Pension Fund of the Russian Federation in 2019 for individual entrepreneurs for themselves are determined by Chapter 34 of the Tax Code - let’s look at it in more detail.
2018 was full of changes - they affected not only the amount of the entrepreneur’s payment, but also the timing of payment of contributions:
- The size of the fixed part of contributions no longer depends on. Now the amount of payment is set by officials at next year and is indexed annually. Despite the fact that you will have to pay more taxes for 2018, they will nevertheless be less if they were calculated based on the minimum wage.
- The deadline for paying 1% has now been extended - this must be done no later than July 1.
- Since 2019, the payment amount for individual entrepreneurs has been increased by 3,853 rubles.
Who pays fixed insurance premiums to the Pension Fund in 2019 for individual entrepreneurs for themselves
Starting from 2017, the administration of entrepreneurs’ contributions to the pension fund and compulsory health insurance was transferred to the tax office. Thus, the Federal Tax Service now controls the receipt of payments, conducts inspections and assesses fines and penalties.
Who should pay fixed contributions?
Fixed payments are mandatory payments for the following categories:
- Individuals, registered as individual entrepreneurs.
- Mediators, lawyers and notaries who are engaged in private practice.
- Patent attorneys.
- Appraisers.
- Arbitration managers.
- And other persons.
Thus, if you are, then you will have to pay fixed individual entrepreneur contributions for yourself to the pension fund (PFR) and compulsory health insurance (CHI). In addition, if the entrepreneur is an employer, then he must also pay contributions from the salaries of his employees.
In some cases, entrepreneurs may be misled: if they do not conduct business, then they do not need to pay these payments, but this is not the case. These payments are mandatory for everyone. Therefore, in order not to pay fees, it is necessary to either close the individual entrepreneur, or if the conditions described below are met.
Important! Absence economic activity the entrepreneur does not exempt him from paying contributions for himself.
In what cases can contributions be paid?
In some cases, these payments may not be calculated or paid:
- In connection with maternity, as well as in case of temporary disability. Reason: Art. 430 Tax Code, clause 6.
- In the event that a citizen is called up for military service. Reason: Art. 430 Tax Code, clause 7.
- If the status of a lawyer has been suspended and there is no private practice. Reason: Art. 430 Tax Code, clause 7.
Attention! It is necessary to take into account that in Grace period there should be no activity. Otherwise, contributions must be calculated and paid in proportion to the number of months worked.
The amount of fixed payment of individual entrepreneurs for themselves in 2018-2019
Payments can be divided into a constant part, depending on the established minimum wage, and into a variable part, which depends on the income of the entrepreneur. Their size and calculation procedure are defined in Art. 430 Tax Code of the Russian Federation, paragraph 1.
Amount of Fixed payment for 2018-2019
If the individual entrepreneur has worked for a full year
Starting from 2018, contributions are set at a fixed amount, the amount of which is set for the next year by the government. Thus, for the second year already, payments have been untied from the established minimum wage. Which is good, because at the current rate, entrepreneurs would have to pay more.
Thus, the individual entrepreneur’s contributions for himself are:
| Reporting year | Payment to the Pension Fund, rub. | Compulsory medical insurance payment, rub. | Total for the year |
| 2018 | 26 545,00 | 5 840,00 | 32 385,00 |
| 2019 | 29 354,00 | 6 884,00 | 36 238,00 |
Attention! If the entrepreneur is registered or during the reporting period, then contributions are calculated in proportion to the time worked (according to Article 430, paragraphs 3-5). Use ours to calculate contributions.
If the individual entrepreneur has not worked for a full year
Suppose an entrepreneur registered an individual entrepreneur on July 10, 2018, the calculation will be as follows:
- The number of fully worked months is 5. For each full month we pay to the Pension Fund and compulsory medical insurance = 27990/12 = 2332.5. Thus, in 5 months we will get: 2332.5*5=11,662.50.
- Since July has 31 days, you need to calculate the amount for 1 day and multiply it by 21 days: 2332.5/31*21=1580.08.
- The total amount of payments to the Pension Fund and compulsory medical insurance for less than a year equal to 1580.08+11,662.50=13,242.58. This is the total amount; similarly, the amount of payment to each fund is calculated separately.
At the same time, the number of days less than a month are calculated according to the following principle:
- If you have opened a business, then the report begins the next day after making an entry in the state register (according to Federal Law 212-FZ part 2 art. 4.) on the last day of the month.
- When closing an entrepreneur, the period from the beginning of the month inclusive to the date of entry into the state register is taken.
Attention! Some tax authorities claim that to calculate it is necessary to divide the total amount for the year by 365 days and multiply the number of days worked, which is incorrect!
1% for income over 300 thousand rubles
The second part of payments depends on profit. It is paid only if the profit for the year was more than 300 thousand rubles.
Formula for calculating 1%: (Total income of individual entrepreneurs – 300,000) * 1%.
Depending on the chosen taxation regime, the following is taken as income:
- When the difference between the profit received and the expenses incurred during this period is taken.
- On a simplified taxation system simplified taxation system“income reduced by expenses” is required from 2018 take only the amount of income. Since 2018, this has been clearly written in Article 430 of the Tax Code of the Russian Federation, paragraph 9, paragraph 3, that the basis for calculation is determined in accordance with Art. 346.15, and this is income (). In 2017, there was a decision of the Arbitration Court of the Kemerovo Region in case No. A27-5253/2016 dated July 24, 2017 for IP Zharinova O.V., which considered a different point of view, but at that time these amendments were not spelled out.
- Under the simplified tax system “Income” we take income - gr. 4 Books of income and expenses.
- For UTII payers the value of the estimated income specified in page 100 of section 2 of the UTII declaration is taken, and not the actual profit received.
- The patent tax system also takes into account the maximum possible income from the patent, and not the actual profit received.
When combined tax regimes it is necessary to take the total amount for each taxation system, then subtract 300 thousand rubles from it. and multiply the result by 1%.
Attention! The total amount of contributions - fixed payment and 1% cannot be more than 8 established payments to the Pension Fund. Those. in 2019 no more than 29,354.00*8.
Thus, the maximum contribution amount will be as follows:
- In 2019 – 234,832 rubles.
- In 2018 – 259,080 rubles.
At the same time, the fixed part of the contributions that the entrepreneur must pay is already included in this amount. Thus, for 2019 it will be 234,832 – 29,354 = 205,478, this amount will have to be paid in addition to the fixed component.
Payment deadlines for individual entrepreneurs
Payment of contributions must be made within the established time frame (Article 432, paragraph 2 of the Tax Code of the Russian Federation):
- The fixed part must be paid before December 31 of the reporting year.
- 1% is paid no later than July 1 of the year following the reporting year. Those. for 2018 must be paid no later than July 1, 2019.
The calculation and payment of contributions is made by the taxpayer himself. They can also set the frequency of payments. The Tax Code does not establish the obligation to pay these payments quarterly, monthly or according to another scheme; the individual entrepreneur himself decides how to pay.
At the same time, some tax authorities force you to pay contributions quarterly, even if there is no activity. It is not right. Contributions can be paid in at least one amount, for example, at the beginning of the year or at the end.
However, it is better to pay the fees quarterly, dividing them into 4 parts. If the activity has just begun and there is not much income yet, then you can pay them in the amount of accrued taxes to reduce them by 100%. And by the end of the year we will reach the entire amount set for the year.
Attention! When closing an individual entrepreneur, contributions must be paid within 15 calendar days from the date of making an entry in the state. registry.
Where to pay and to which KBK
Payment of a fixed payment to the Pension Fund of the Russian Federation and compulsory medical insurance must be made to the tax office at the place of registration as an individual entrepreneur using the details of the tax office. After the administration of these payments transferred to the NFS, the KBK was also changed.
KBC for paying individual entrepreneurs' contributions in 2018 for themselves to the Pension Fund and for compulsory medical insurance:
- The fixed part and 1% in the Pension Fund of Russia since 2017 are paid to the same KBK number - 182 1 02 02140 06 1110 160.
- For compulsory medical insurance – 182 1 02 02103 08 1013 160.
Reducing taxes due to a fixed payment
OSNO, simplified tax system “Income minus expenses”, Unified Agricultural Tax
At common system taxation, paid contributions are included in expenses, thereby reducing the taxable base for tax.
If there are no employees, the tax can be reduced to zero using the amounts paid to the Pension Fund and compulsory medical insurance by the entrepreneur for himself.
If there are employees, then no more than 50% of the paid contributions paid for individual entrepreneurs, as well as for employees.
STS "Income"
IN in this case you can reduce the tax by 100% if the entrepreneur does not have employees. If there is, then the tax can be reduced, but by no more than 50% due to deductions for employees and the individual entrepreneur himself.
UTII
The UTII tax can be reduced by 100% of the individual entrepreneurs' listed payments if there are no employees. If there are employees, then no more than 50% of the tax is the amount of contributions from the employee and the individual entrepreneur himself. The opportunity to reduce the tax on individual entrepreneurs’ contributions for themselves and for their employees was introduced in 2017.
Important! Since UTII is a quarterly tax and reporting is also submitted quarterly, contributions must be paid quarterly.
Patent
This type taxation does not imply its reduction due to contributions to payment funds for individual entrepreneurs and for employees.
Fines for unpaid fees
The following liability is possible for non-payment of contributions:
- For each day of delay, penalties will be charged for the amount of arrears at the rate of 1/300 of the refinancing rate that was in effect at the time of non-payment.
- If the taxpayer has not provided reporting on taxes received, the maximum possible amount of contributions may be assessed. Since the tax office does not know about your income. So in 2017 it could be 187,200 rubles, and in 2018 it was already 194,688 rubles.
Since 2018, the procedure for determining the amount of a fixed payment for individual entrepreneurs has changed - now this amount will not be tied to the minimum wage.
Let us remind you that individual entrepreneurs must pay a contribution to compulsory medical insurance and a contribution to compulsory health insurance.
Amounts of fixed contributions of individual entrepreneurs.
Read more about paying fixed contributions for individual entrepreneurs 2019.
Fixed payment IP-2018: contributions for compulsory medical insurance
The fixed payment amount for individual entrepreneurs in 2018 for contributions to compulsory health insurance is 5840 rub.(Clause 2, Clause 1, Article 430 of the Tax Code of the Russian Federation (as amended, valid from 01/01/2018)).
You can read more about contributions to compulsory medical insurance for individual entrepreneurs for yourself in our.
Fixed payments for individual entrepreneurs in 2018: contributions to compulsory pension insurance
Absolutely all individual entrepreneurs, regardless of the amount of income received in 2018, must transfer a contribution to compulsory pension insurance for themselves in the amount 26545 rub. ().
Individual entrepreneur contributions: 1% contribution
If the annual income of an individual entrepreneur exceeds 300,000 rubles, then the entrepreneur must transfer to the budget, in addition to a fixed contribution to compulsory pension insurance, a contribution to compulsory pension insurance in the amount of 1% of the amount of income exceeding 300 thousand rubles.
At the same time, the Tax Code establishes the maximum amount of contributions to compulsory pension insurance for oneself ( fixed fee+ 1% contribution), which the individual entrepreneur must transfer for the year (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation (as amended, valid from 01/01/2018)). Thus, the total amount of contributions to compulsory insurance for oneself cannot exceed eight times the fixed amount of insurance premiums established for a certain year. That is, the maximum amount of contributions to compulsory pension insurance that an individual entrepreneur must pay for 2018 is 212,360 rubles. (RUB 26,545 x 8), and the maximum 1% contribution is 185815 rub.(212,360 rubles (total maximum amount of contributions to the compulsory pension insurance of an individual entrepreneur for himself for 2018) - 26,545 rubles (fixed contribution to compulsory pension insurance for 2018)).
Please note that as of 2018, the deadline for paying 1% contributions has been moved from April 1st to July 1st.
If the deadline for payment of individual entrepreneur's contributions is violated, penalties will be charged (Article 75 of the Tax Code of the Russian Federation).
You can check the correctness of the calculation of penalties made by tax authorities using