How to find out the amount of insurance premiums Contributions to the pension fund of individual entrepreneurs

Hello! In this article we will talk about insurance premiums for individual entrepreneurs on the simplified tax system.

Today you will learn:

1. Which insurance premiums paid by the individual entrepreneur using the simplified tax system;
2. How are contributions paid for individual entrepreneurs with and without employees?
3. How can you reduce the tax on the simplified tax system?

Benefits from using the simplified tax system

Regardless of whether the individual entrepreneur has employees or not, contributions to off-budget funds must be carried out according to a generally accepted schedule. If employees are present in the activities of the individual entrepreneur, it means that payments are made for them and for themselves personally.

If, besides the owner, no one is employed in the individual entrepreneur, then contributions need to be paid only for one individual. Since the individual entrepreneur is his own employer and does not work for hire, he is obliged to provide himself with a pension or health insurance at the expense of own funds. Failure to pay contributions is punishable by law in amounts equal to 20 to 40% (if the fact of intentional actions is proven) of the amount of overdue payments.

Since 2017, some amendments have been made to the Tax Code. In particular, a new chapter has appeared that transfers control over the payment of contributions to the department tax service. Now all payments are made to the tax authority, and not to funds. The only exception is payment for injuries at work. As before, we transfer it to the account of an extra-budgetary fund.

In connection with the introduced changes, and have changed. Instead of the first three digits 392 and 393, designating the Pension Fund and the Social Insurance Fund as the recipient of funds, respectively, you must indicate 182. This means that the money will go to the tax account.

Contributions are paid even if your individual entrepreneur does not receive income or, moreover, you receive losses. The fact obliges you to become a payer of mandatory payments, regardless of financial condition your activities.

Payment period

At the legislative level, the deadlines for paying contributions to extra-budgetary funds are strictly regulated. The individual entrepreneur is responsible for their failure to comply.

There are the following temporary restrictions on making payments:

• – until December 31 of the reporting year. Contributions can also be made in installments throughout the year or the entire amount can be paid at once;
• For individual entrepreneurs with staff - until the 15th day of the month following the month in which income was accrued to the employee;
• For individual entrepreneurs whose annual income exceeds 300,000 rubles, before April 1 of the year following the reporting year, it is necessary to additionally deposit an amount equal to 1% of the difference between actual income and 300,000 rubles.

If during its activities in the reporting year an individual entrepreneur contributes advance payments for insurance premiums, then by December 31 he will have to pay the remaining amount - the difference between the fixed amount and the advances made.

It happens that the last day of payment falls on a non-working day (holiday or weekend). In this case, the law allows payment to be made on the next business day. The difference in days will be especially noticeable at the end of the reporting year, when December 31st turns out to be Saturday or Sunday.

How to pay insurance premiums

An entrepreneur on the simplified tax system who does not have employees, makes only fixed contributions - pension and health insurance. In the FSS you can make a voluntary transfer at your discretion. From 2017, these payments must be transferred to the account of the tax authority. BCCs for payment of pension contributions and health insurance vary.

To pay your fees, you will need to generate a receipt for payment to the bank. This can be done through the tax service website.

• Visit the official website of the tax service;
• Select the “Pay taxes” section in electronic services;
• Click on the create button payment order for individual entrepreneurs;
• In the form that appears, select “IP”;
• In the following list, mark “Payment document”;
• Fill in (the list of classifiers is also available on the website), the remaining lines will be filled in by the system automatically;
• Then enter your residential address;
• In the payment details, indicate the payer’s status as an individual entrepreneur;
• Enter the letters “TP” if you are making the main payment (not fines or penalties);
• Select the period for which you are paying;
• Enter the amount;
• Specify given name with patronymic and last name;
• Fill in ;
• Place a check next to your place of residence (this means that the address of residence and the location of the taxable object are the same);
• Select the payment method (cash - in this case the system will generate a receipt for you, which you will print and provide to the bank, non-cash - payment will be made from the tax service website through a partner bank).

Please note that previously you could only pay your fees using your own card or account, which caused a lot of inconvenience.

How an individual entrepreneur on the simplified tax system without employees makes payments in favor of insurance premiums

If the individual entrepreneur has no employees, then you only need to pay the insurance premiums for yourself. Since 2018, they have a fixed size, independent of the amount.

If your income for the year did not exceed 300,000 rubles, then you will only pay 26,545 rubles to the Pension Fund, and 5,840 rubles to the medical fund.

In total, for the year you need to pay fixed insurance contributions to the tax account in the amount of 32,385 rubles. If income for the reporting year exceeded the mark of 300,000 rubles, then you must additionally pay 1% of the difference between actual income and a fixed amount of 300,000 rubles. IN in this case the formula for calculating payments will be as follows: 26,545 + 1% (SD - 300,000 rubles), where SD is the amount of your actual income.

However, the state has set a maximum limit for insurance premiums required for payment. You will not transfer more than 212,360 rubles to the budget. Even if, according to your calculations, you need to pay a large amount, you pay established by law. Since 2018, when calculating it, the amount is taken fixed fee to the Pension Fund of Russia. The minimum wage is no longer included in the calculations.

The formula for calculating it looks like this: 8*26 545*12*26% . At the same time, if for some reason you refused to make additional contributions to the insurance fund, the tax office will independently calculate them for you based on your annual income and present you with a tax demand for payment.

Example. If an individual entrepreneur registered with the tax office on May 15, 2017, then the formula for pension contributions will be as follows: 32,385 (fixed annual income): 12 (months) * 7 (full months: June-December, worked in the accounting year) = 18,891.25 rubles In May, the individual entrepreneur worked 17 days. Next, we calculate the amount of contributions for May: 32,385: 12: 31 (number of days in May) * 17 = 1,479.96 (amount of contributions for May). Thus, for the current year, the individual entrepreneur must pay - (18,891.25 + 1,479.96) = 20,371.21 rubles in insurance premiums. Let’s assume that the individual entrepreneur’s profit for the year amounted to 450,000 rubles. Then, in addition to the amount received, you need to pay to the budget: (450,000 – 300,000)*1% = 1,500 rubles. Accordingly, the total amount of insurance premiums will be: 21,871.21 rubles (20,371.21 + 1,500).

We pay insurance premiums to the simplified tax system if the individual entrepreneur has hired employees

If you hired workers to help you, you must pay mandatory contributions to the budget for them. You pay for yourself and your staff.

For each employee you need to deduct 30% of their amount monthly income, including , .

If your employees are employed under a civil contract, then you can pay 2.9% less to the budget, that is, 27.1% of their monthly earnings. In this case, you do not have to make payments to the Social Insurance Fund, which is 2.9%.

Example. The company employs two employees under a civil contract. Every month during the year they are paid a fixed salary of 30,000 rubles. The income of the individual entrepreneur for the year amounted to 810,000 rubles. Payment of pension contributions for the owner of the company: 26,545 rubles. Since the income for the year exceeded 300,000 rubles, the following will be paid additionally: (810,000 - 300,000)*1% = 5,100 rubles. Compulsory medical insurance contribution – 5,840 rubles. Contributions for employees will be: 30,000 * 12 * 27.1% * 2 = 195,120 rubles. In total, during the reporting year, the entrepreneur paid contributions in the amount of 26,545 + 5,100 + 5,840 + 195,120 = 232,605 rubles.

How contributions reduce your tax bill

If you have chosen the simplified tax system “Income”, you have the right to reduce the accrued tax by the amount of insurance premiums.

If your individual entrepreneur does not have employees, then you can reduce the tax on the entire amount of insurance premiums. If the amount of contributions is equal to the accrued tax or more, then you do not have to pay any tax to the budget.

If the company has personnel, it is possible to reduce the tax amount by only 50%. Both contributions made by individual entrepreneurs “for themselves” and for employees are included in the tax reduction. This calculation option is applicable only to the “Revenue” system.

If the individual entrepreneur is on the “Income minus expenses” system, then insurance premiums are fully included in the expenditure side, thereby forming taxable profit.

Example. An individual entrepreneur using the simplified tax system “Income” received an annual profit of 276,000 rubles. There are no employees in the company. Contributions were paid in the amount of 32,385 rubles. Tax payable: 276,000*6% = 16,560 rubles. We find that insurance premiums exceed the amount of tax: 32,385 > 16,560. This means that the tax payable is zero.

An entrepreneur using the simplified tax system “Income” without employees received a profit of 658,000 rubles for the year. The tax payable is: 39,480 rubles. Contributions amounted to: 32,385 + 1% *(658,000 - 300,000) = 35,965 rubles. We reduce the tax by the amount of insurance premiums and get: 39,480 - 35,965 = 3,515 rubles. This amount will be paid by the entrepreneur to the tax office instead of 39,480 rubles.

Now let’s look at an example of an individual entrepreneur using the simplified tax system “Income” with three employees on staff.

Example. The income of the individual entrepreneur amounted to 750,000 rubles for the year. The company employs three employees with a salary of 25,000 rubles. The tax payable is: 750,000 * 6% = 45,000 rubles. Contributions paid by individual entrepreneurs: 32,385 + (25,000 * 12 *30% *3) + 1* (750,000 - 300,000) = 32,385 + 270,000 + 4,500 = 306,885 rubles. Since contributions exceed the tax, the latter can be reduced by 50%: 45,000 * 50% = 22,500 rubles.

Let's consider an example with an individual entrepreneur using the simplified tax system “Income - Expenses”.

If the individual entrepreneur has no employees, then the calculations will be as follows.

Example. Income for the year amounted to 842,000 rubles. The individual entrepreneur pays contributions for himself in the amount of: 27,990 (fixed part) + 1 * (842,000 - 300,000) = 37,805 rubles. Documented expenses of the individual entrepreneur for the year amounted to 650,000 rubles. The entrepreneur has the right to increase expenses by the amount of quarterly insurance premiums made. Then the expenses will be: 650,000 + 37,805 = 687,805 rubles. In this case, tax payable: (842,000 - 687,805) * 15% = 23,129 rubles.

As you can see, reducing the tax on insurance premiums under the simplified tax system is a profitable business. This is a big advantage of using this.

What is meant by the term “income” on which tax must be paid? This is the most important question an entrepreneur who has received an income of over 300,000 rubles. The price of the issue is the amount of contributions that he will take out of his pocket and pay to the budget. There is no clear answer in the Tax Code; explanations from regulatory authorities and courts only confuse. Let's look at the “tricky” moments.

Individual entrepreneurs are payers of insurance premiums. They can act as payers on two grounds:

• as employers, if they have employees, individual entrepreneurs pay insurance premiums in the same manner as organizations. We will not consider this issue in this article;
• for themselves, as self-employed - in this case, the procedure for calculating and paying insurance premiums raises many questions due to the inaccurate wording of the legislation.

We will analyze controversial issues and calculations of insurance premiums for individual entrepreneurs who work for different systems taxation, and also combine the simplified tax system and the patent taxation system (PTS).

Let's start with general issues calculation and payment of insurance premiums.

Calculation and payment of insurance premiums. Memo for individual entrepreneurs

1. Individual entrepreneurs pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund. Entrepreneurs do not calculate or pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (clause 2, clause 1, article 419, clause 6, article 430 of the Tax Code of the Russian Federation, part 3, article 2 of the Federal Law of December 29, 2006 No. 255-FZ).
2. Individual entrepreneurs pay insurance premiums in the form of fixed payments, which in turn consist of two parts:

• constant part - all individual entrepreneurs are required to pay (with some exceptions);
• additional (variable) part, which is paid on income exceeding 300,000 rubles.

1. An individual entrepreneur has the right to claim exemption from paying insurance premiums for himself if he has submitted tax authority at the place of registration of the application for exemption from payment of insurance premiums and supporting documents (clause 7 of article 430 of the Tax Code of the Russian Federation, the federal law dated December 28, 2013 No. 400-FZ). The exemption applies for the period:

• military service;
• 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;
• 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;
• the period of 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.

1. The obligation to pay insurance premiums for an individual entrepreneur arises from the moment he acquires the status of an individual entrepreneur, i.e. from the moment of state registration (clause 1 of Article 23 of the Civil Code of the Russian Federation), and until the moment of termination of activity and its exclusion from the Unified State Register of Individual Entrepreneurs. Important point: if the entrepreneur is not excluded from the Unified State Register of Individual Entrepreneurs, then it is considered that he has not lost the status of an individual entrepreneur, and therefore is obliged to continue paying insurance premiums, regardless of whether he received income or loss, conducted his business or not, etc. (letter of the Ministry of Finance of Russia dated September 21, 2017 No. 03-15-05/61112).
2. If an individual entrepreneur has ceased its activities and is deregistered with the tax authority, then he is obliged to pay contributions within 15 days from the date of deregistration. The amount of contributions he must pay must be adjusted in proportion to the time worked in calendar year, in which the activities of the individual entrepreneur have been terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for less than a month activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month by date state registration termination by an individual of activities as an individual entrepreneur, inclusive.”
3. Individual entrepreneurs do not have the right to apply reduced tariffs, because this preference is provided only for employers, and therefore only in relation to contributions for employees, and not for individual entrepreneurs’ contributions for themselves.

Fixed payments for individual entrepreneurs for themselves in 2018, 2019, 2020. Changes

Since 2018, the size of the fixed payment is no longer tied to the minimum wage. For income not exceeding 300,000 rubles, entrepreneurs pay insurance premiums in the following amounts (Article 430 of the Tax Code of the Russian Federation):

An example of calculating the fixed part of an individual entrepreneur’s insurance premiums for an incomplete year

IP Ivanov was registered on March 21, 2018. For the full 9 months (from April to December) 2018, the entrepreneur must pay insurance premiums:

• to the Pension Fund of Russia - 19,908.75 rubles. (RUB 26,545/12 x 9 months);
• in the Federal Compulsory Medical Insurance Fund - 4380 rubles. (5840 RUR/12 x 9 months).

For March, the amount of insurance premiums is calculated in proportion to the number of days during which the individual entrepreneur was an entrepreneur. There are 31 days in total in March, the individual entrepreneur registered on March 21, which means he must pay for 11 days (31-20):

• in the Pension Fund of Russia - 784.93 rubles. (RUB 26,545 / 12 x 11/31);
• In the Federal Compulsory Medical Insurance Fund - 172.69 rubles. (5840 RUR / 12 x 11/31).

The total amount of contributions for 2018 will be:

• to the Pension Fund of Russia - 20,693.68 rubles. (RUB 19,908.75 + RUB 784.93);
• in the Federal Compulsory Medical Insurance Fund - 4552.69 rubles. (RUB 4,380 + RUB 172.69).

Fixed payment for individual entrepreneurs: payment terms

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of this year (clause 2, clause 1, article 419, clause 2, article 432 of the Tax Code of the Russian Federation). If the last day of the due date for payment of contributions falls on a weekend and (or) a non-working holiday, the end of the due date is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The entrepreneur decides for himself in what order he will pay insurance premiums in the form of fixed payments throughout the year. There is no need to draw up a “payment schedule” and strictly follow it. The main thing is that payments for 2018 are paid before the end of the year. Otherwise, penalties and fines will be charged on the amount of arrears under Art. 122 of the Tax Code of the Russian Federation.

Tax liability can be mitigated or aggravated. Individual entrepreneurs have the right to count on mitigation of tax liability (clause 1 of Article 112 of the Tax Code of the Russian Federation). Relief in tax liability is possible if there are circumstances mitigating liability:

• committing an offense due to a combination of serious personal or family circumstances;
• committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
• difficult financial situation of an individual held accountable for committing a tax offense;
• other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.

If there is at least one circumstance, the amount of the fine will be reduced by at least 2 times (clause 3 of Article 114 of the Tax Code of the Russian Federation). An aggravating circumstance is the commission of a tax offense by a person who was previously held accountable for a similar offense (Clause 2 of Article 112 of the Tax Code of the Russian Federation).

Additional (variable) part of insurance premiums: procedure for calculation and payment of individual entrepreneurs for 2018

Additional contributions are paid only by those individual entrepreneurs who received an income of over 300,000 rubles this year. From the excess amount, a contribution is paid only to the Pension Fund at a rate of 1% of the amount of income. Formula for calculating additional contributions:

Amount of additional contributions to the Pension Fund for 2018 = Amount of income for 2018 — 300,000 rub. x 1%

The additional insurance contribution to the Pension Fund has a maximum amount limit. The amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount (constant part) of insurance contributions for compulsory pension insurance (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Taking into account the constant part of insurance premiums, an individual entrepreneur can pay for the tax period:

What is income of an individual entrepreneur, and how to determine the amount of income?

This is the main question that must be answered before calculating the tax. Tax legislation does not always provide a direct answer to this question. Therefore, let us turn to the decisions of higher courts and clarifications of regulatory authorities.

The definition of income depends on the taxation system applied by the individual entrepreneur.

Situation 1: Individual entrepreneur uses OSNO

For the purposes of calculating additional insurance premiums, income is taken minus expenses.

Long disputes between regulatory authorities and court decisions different levels did not lead to uniformity in resolving this issue. Only the Constitutional Court of the Russian Federation put an end to it in its resolution No. 27-P dated November 30, 2016. There is no other opinion now and cannot be, unless the norm of the Tax Code of the Russian Federation is radically changed.

Thus, an individual entrepreneur using common system taxation, i.e. The person who pays personal income tax, in order to calculate additional insurance contributions to the Pension Fund, has the right, when determining the amount of income, to reduce it by the amount of professional tax deductions in accordance with Art. 221 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated 02/10/2017 No. BS-4-11/2494@ (together with the letter of the Ministry of Finance of Russia dated 02/06/2017 No. 03-15-07/6070)). Formula for calculation:

Additional insurance contributions to the Pension Fund (on OSNO) = (Income - professional deductions) x 1%

Situation 2: the individual entrepreneur applies the simplified tax system

• object “income minus expenses”

The question is this: do entrepreneurs using the simplified tax system have the right, when determining the income from which additional insurance premiums will be calculated, to reduce the gross amount of income for expenses? Of course, accounting for expenses will allow individual entrepreneurs to reduce the base for calculating insurance premiums to the Pension Fund, this will automatically lead to a reduction in payments to the Pension Fund. This is beneficial for entrepreneurs, but not beneficial for the budget.

The positions of regulatory authorities and judges differ.

The Ministry of Finance and the Federal Tax Service of the Russian Federation believe that when determining the amount of income for calculating insurance contributions to the Pension Fund, expenses are not taken into account. This position was expressed by them in numerous letters, in particular: letters of the Ministry of Finance of Russia dated March 15, 2018 No. 03-15-05/15892, dated February 12, 2018 No. 03-15-07/8369, Federal Tax Service dated February 21, 2018 No. GD-4- 11/3541@.

It is possible to defend the opposite position to the wave in court, because The Supreme Court, in its ruling dated November 22, 2017 No. 303-KG17-8359, said that an individual entrepreneur with the object “income minus expenses” has the right to take into account expenses when calculating income for calculating additional insurance contributions to the Pension Fund. In addition, the Federal Tax Service of the Russian Federation brought this definition The Armed Forces of the Russian Federation to all Inspectors of the Federal Tax Service of the Russian Federation by letter dated January 18, 2018 No. SA-4-7/756. Thus, the Federal Tax Service of the Russian Federation accepted the position of the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation (Resolution No. 27-P dated November 30, 2016): additional contributions must be counted from income minus expenses.

However, the Federal Tax Service of Russia also agrees with the Ministry of Finance (letters of the Ministry of Finance of Russia dated February 12, 2018 No. 03-15-07/8369, dated May 21, 2018 No. 03-15-06/34428) that expenses should not be taken into account. The tax authorities brought this position of financiers to the attention of the Federal Tax Service by issuing a letter dated February 21, 2018 No. GD-4-11/3541@.

The final point of view of the Federal Tax Service of Russia

As a result of numerous torments of tax authorities, a letter from the Federal Tax Service of Russia dated 07/03/2018 No. BS-4-7/12733@ “On the direction of the decision of the Supreme Court of the Russian Federation dated 06/08/2018 in case No. AKPI18-273” was born. The letter says: expenses under Art. 346.16 of the Tax Code of the Russian Federation are not taken into account when forming the basis for calculating insurance premiums for individual entrepreneurs with income above 300,000 rubles.

Conclusion: under the simplified tax system, the amount of income is the amount of income actually received by the individual entrepreneur from carrying out entrepreneurial activities. Expenses provided for in Art. 346.16 of the Tax Code of the Russian Federation are not taken into account.

• object "income"

When calculating the base for calculating additional insurance contributions to the Pension Fund of the Russian Federation, expenses cannot be taken into account due to the fact that the taxpayer keeps records only of income and does not have the right to deduct expenses from income.

An example of calculating individual entrepreneur contributions to the simplified tax system for income over 300,000 rubles.

The income of entrepreneur Ivanov for 2018 according to KUDiR amounted to 5,000,000 rubles. The individual entrepreneur will pay:

• Until December 31, individual entrepreneur - 32,385 rubles. (in the Pension Fund - 26,545 rubles and the Compulsory Medical Insurance Fund - 5,840 rubles).
• No later than July 1, 2019 - RUB 47,000. ((RUB 5,000,000 - RUB 300,000) x 1%) - additional contributions to the Pension Fund, because income exceeded 300,000 rubles.

Situation 3: Individual entrepreneur combines simplified taxation system and PSN

To calculate additional insurance premiums when combining two taxation regimes, an individual entrepreneur must sum up the income received in both taxation systems. Income is determined (clause 9 of Article 430 of the Tax Code of the Russian Federation):

• when using simplified taxation system - in accordance with Art. 346.15 Tax Code of the Russian Federation;
• when using PSNO - according to Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.

When applying the patent taxation system (PTS), the object of taxation is the potentially receivable annual income of an individual entrepreneur for a specific type of activity (Article 346.47 of the Tax Code of the Russian Federation). Therefore, the income received when applying the simplified tax system (for the corresponding types of activities) and the potentially possible (and not actual) annual income received when applying the simplified tax system are summed up.

KBC for payment of insurance payments to individual entrepreneurs for themselves in 2018.

1. BCC for insurance premiums for compulsory pension insurance, which are credited to the Pension Fund:

• contributions - 182 1 02 02140 06 1110 160;
• penalties - 182 1 02 02140 06 2110 160;
• fines - 182 1 02 02140 06 3010 160.

1. KBK for insurance premiums for compulsory medical insurance, which are credited to the Compulsory Medical Insurance Fund

• contributions - 182 1 02 02103 08 1013 160;
• penalties - 182 1 02 02103 08 2013 160;
• fines - 182 1 02 02103 08 3013 160.

Conclusions:

1. Individual entrepreneurs applying any taxation system must pay by December 31, 2018 minimum size insurance contributions for 2018 to the Pension Fund and the Compulsory Medical Insurance Fund in the amount of 32,385 rubles.
2. If income for 2018 exceeded 300,000 rubles, no later than July 1, 2019, you will need to pay the variable part of insurance contributions to the Pension Fund. When calculating contributions, the applied taxation regime plays an important role when calculating the base for calculating 1% of the amount of income. A dispute with tax authorities is advisable if the cost of the issue is high.
3. When combining taxation regimes, in particular the simplified tax system and the special tax system, the attention to the personal tax system is not on the income actually received, but on the potential one.

You can do it directly on this website using the selected bank.

• As a final step, you will receive a notification confirming your registration application indicating when you can contact the tax authority at your place of residence.

On all other sites, in particular the site of consulting organizations, you will be asked to generate documents in electronic form and visit them government bodies. On them you can fill out declarations and prepare the necessary reports. Online accounting will help you do your bookkeeping correctly, calculate taxes, generate reports and send them via the Internet, create payment accounts, acts, invoices, contracts, take into account income and expenses, keep records without special skills, pay taxes on time and receive expert advice.

The fast pace of life forces us to look for faster ways to solve routine problems. Not last place The World Wide Web is involved in solving this issue.

In particular, today an individual entrepreneur can pay taxes online. This will make running his business much easier. Content

• General provisions
• How to apply tax documents through the Internet
  • How to pay taxes online - options
• Risks associated with using online tax payment

General provisions Let's start with the fact that entrepreneurial activity is individual activity person, which is carried out by him at his own peril and risk and has the goal of making a profit.
Before starting to engage in it, an individual entrepreneur must register with the state tax service.

• How to quickly pay taxes for individual entrepreneurs through the Sberbank online system?
• Payment of insurance contributions to the Russian pension fund online
• Portal public services Russian Federation
• Individual insurance premiums
• How do individual entrepreneurs pay insurance premiums?
• How I paid taxes without leaving my chair

How to quickly pay taxes for individual entrepreneurs through the Sberbank online system? Fixed insurance premiums are paid at any time until December 31. The funds expect 1% of income above 300,000 rubles from you until April 1 of the next year. This percentage can be paid throughout the year to benefit from tax reduction.

Attention Save on taxes You can reduce taxes by the amount of insurance premiums. To do this, deduct contributions from taxes until the end of each quarter and pay only the difference.

Let's show how this works in practice.

Important

First, you must register on the official Sberbank website in the “personal account” tab. To do this, you will need a user ID or password.

It can be obtained in several ways:

• contact the bank directly;
• use Mobile Bank services;
• using an ATM

After successful registration, using the received ID and password data, you will be taken to your personal account. There you can safely manage your finances, in particular, pay taxes online. Using the Internet system of Russian banks is very convenient and, despite the differences, it is accessible to every client.

Most main task What she solves is saving time.

How to pay insurance premiums for individual entrepreneurs through government services

Regarding the issue of reliability and legal significance of documents submitted via the Internet, this requires an electronic signature. Many individual entrepreneurs have already appreciated the convenience of generating and submitting reports electronically.

To do this, you need to have an electronic signature certificate issued by a reliable certification authority. Such a signature will allow the identification of the person who signed the electronic tax document.
How to pay taxes online - options

• Website of the Federal Tax Service - https://service.nalog.ru/prepay.do.

On it you can use the Internet service “Payment of taxes” individuals» generate payment documents for the payment of necessary taxes, fines or other debts. To do this, you go to your personal account.

Attention

To get it, you need to either contact your local tax office, or go to the official website of the Federal Tax Service and print it yourself. Once logged in, go to the Transfers and Payments tab and then select where you need to pay.

If in the Federal Tax Service, click “Federal Tax Service”. Entrepreneurs using the simplified tax system must also keep a book of income and expenses.

into her chronological order make records of transactions throughout the year. You can create an income report for any period in personal account driver Vili in the “Trips” section: The book can be filled out by hand or kept electronically. The order of the Ministry of Finance contains a document form and instructions for filling it out. The book does not need to be regularly submitted to the tax office; it can only be requested during an audit.

How to pay insurance 🏁 premiums for individual entrepreneurs through government services

An example of calculating the amount of fixed payments for contributions depending on the frequency of their payment: Frequency of payment Amount of one-time payment for compulsory pension insurance, rub. cop. Amount of one-time payment for compulsory medical insurance, rub. cop. Deadline for payment in one amount for the year 23,400.00 4,590.00 no later than December 31 quarterly 5,850.00 per quarter (23,400/4) 1,147.50 per quarter (4,590/4) During the quarter monthly 1,950, 00 per month (23,400/12) 382.50 per month (4,590/12) During the month If in the current year the entrepreneur’s income exceeded 300,000 rubles, then insurance premiums must be paid within the following terms: - the part of the contributions that is not depends on the amount of income for the year, no later than December 31 of the current year; - part of the contributions, which is calculated from the amount of income exceeding 300,000 rubles - no later than April 1 of the year following the previous year.

How can an entrepreneur pay insurance premiums for himself?

Until December 31, all individual entrepreneurs are required to pay contributions in the amount of 23,153.33 rubles. This mandatory payment is distributed to the funds as follows:

• RUB 19,356.48 to the Pension Fund + contribution to the Federal Compulsory Medical Insurance Fund 3,796.85 rubles;

If during the billing period (1 year) the income of an individual entrepreneur exceeds 300,000 rubles, then until April 1 of the next year he is obliged to pay an additional 1% of the amount of income exceeding the specified amount (but not more than 154,851.84 kopecks per year). Portal of government services of the Russian Federation You can read about how to register in the system via an ATM HERE.

For those for whom all this is new, the following will help: step-by-step instruction. Important In order to make a payment, it is advisable to have a receipt in hand.

How to pay individual pension contributions online

The fixed amount of contributions to compulsory pension insurance depends on the annual income of an individual entrepreneur and for a full year of activity is determined as follows: if the income is less than or equal to 300,000 rubles, then the amount of contributions to compulsory pension insurance = the minimum wage at the beginning of the year (as of 01/01/2017 = 7500 rubles) x 12 months X 26% = 23,400 rub. If the income is more than 300,000 rubles, then the amount of contributions to compulsory pension insurance = the minimum wage at the beginning of the year x 12 months. X 26% + (annual income - 300,000 rubles) x 1% But in this case the amount of contributions cannot be more than the amount, defined as: 8 x minimum wage at the beginning of the year x 12 months. x 26% 2. The fixed amount of contributions to compulsory medical insurance for the year must be calculated using the formula: minimum wage at the beginning of the year x 12 months.
x 5.1% = 4590 rub. The general deadline for payment of fixed payments for compulsory medical insurance and compulsory medical insurance contributions for the year is no later than December 31 of this year. At the same time, Art. 432 of the Tax Code of the Russian Federation does not establish any frequency of payment of these contributions during the year.

How to pay pension contributions for individual entrepreneurs through government services

• How to pay pension contributions for individual entrepreneurs through government services
• How and where to pay taxes to the Pension Fund from individual entrepreneurs
• Pay contributions to the Pension Fund for individual entrepreneurs online through government services

How to pay pension contributions for individual entrepreneurs through government services Important If you don’t know about deductions, you would have to pay 90,153.33 rubles (30,153.33 insurance premiums + 60,000 taxes). Another example of calculating taxes and contributions Let's imagine a different situation.

In a year you will earn 300,000 rubles on trips with Vili. Your tax is 18,000 rubles. This is less than mandatory insurance contributions (RUB 23,153.33).

• How to pay pension contributions for individual entrepreneurs through government services
• How to pay fixed individual insurance premiums for yourself in 2018?
• How and where to pay taxes to the Pension Fund from individual entrepreneurs
• Pay contributions to the Pension Fund for individual entrepreneurs online through government services
• Correct payment of individual entrepreneur contributions in 2017

How to pay pension contributions for individual entrepreneurs through government services In order to correctly indicate the tax period for individual entrepreneurs, you need to select the “Annual payments” column, and then select the current year. After filling out these fields, all that remains is to indicate the required amount. In this case, the figure can be any, depending on the situation. After filling out the details of the payment document, the entrepreneur needs to print his data. To complete this task, you need to indicate your last name and first name, since this required fields to fill out.

Hello!

1. Yes, all individual entrepreneurs, regardless of the taxation system, the presence of employees and the fact of conducting business (unprofitability, or lack of activity at all) are required to pay fixed insurance premiums for themselves.

Contributions are usually paid quarterly in order to reduce advance payments under the simplified tax system each quarter. But you can pay them in any amount and at any time, as convenient for you, the main thing is that the entire amount of contributions is paid before December 31. For example, if a large profit is expected in the 1st quarter, you can pay the entire amount of contributions in the 1st quarter, etc.

You can pay fees in two ways:

• In cash at any Sberbank branch.
• Via Internet banking by filling out a payment order.

For each of the above methods, you need to know the bank details of the Federal Tax Service and KBK for payment.

You can find out more about the procedure for paying insurance premiums.

2. You will have only one tax on the simplified tax system - a single one. Yes, you can reduce advance payment(tax at the end of the year) on the amount of insurance premiums paid in a given period. That is, if you paid contributions in the 1st quarter, you can reduce the advance payment for the 1st quarter by them, but if, for example, you paid 1% of the excess of 300 thousand rubles. for 2016 in the 1st quarter of 2017, then you can take this amount into account only when calculating the advance for the 1st quarter; when calculating the tax for 2016, this amount cannot be taken into account, since it was paid not in the 4th quarter of 2016, but in the 1st quarter quarter of 2017.

There is no need to confirm anything. At the end of the year, you submit a declaration where you indicate the quarterly amount of insurance premiums paid, the tax office itself checks when the premiums were paid.

3. During the year, advance payments are made based on the results of the first three quarters on an accrual basis from the beginning of the year (1st quarter, half a year and 9 months). At the end of the year the tax is calculated. You can find out more about the tax calculation procedure.

The declaration is submitted once a year, following the results of the tax period.

Reporting under the simplified tax system can be submitted in three ways:

• In paper form (in 2 copies) in person or through your representative. One copy will remain with the tax office, and the second (with the necessary marking) will be returned. This paper will serve as confirmation that you have submitted the declaration.
• By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
• In electronic form via the Internet (under an agreement through one of the electronic document management operators or a service on the Federal Tax Service website).

You need to fill out 6% on the simplified tax system Title page,Sections 1.1 and 2.1.1. You can find out more about the procedure for filling out and submitting the declaration

The bulk of the working-age population are hired workers and receive for their work wages. From the wage fund, enterprises pay mandatory insurance contributions to extra-budgetary funds:

Pension Fund of Russia (PFR), Federal Compulsory Medical Insurance Fund of the Russian Federation (FFOMS),

An individual entrepreneur does not pay himself a salary, but receives income from business activities, therefore there is a special procedure for him to pay insurance premiums for himself. The obligation to independently pay insurance premiums applies to every person registered as an individual entrepreneur. In this case, it does not matter whether business activity is actually carried out and whether there is income.

The calculation of insurance premiums for individual entrepreneurs for themselves has been changed; now the amount of payment directly depends on the income of the entrepreneur. Please note: not from profit, but from income.

OSNO - all income subject to personal income tax.

STS - income from the sale of goods or services and non-operating income (for example, material benefits). In other words, income according to the simplified tax system, but without reduction for expenses, even if you use “Income minus expenses”.

UTII is imputed income, which is easiest to determine this way: add up the indicators in line 100 for all UTII declarations for each quarter in 2014.

A patent is a potential income that is established in the region for your type of activity for which a patent has been received.

If you combine several taxation systems, then the income must be summed up.

If annual income less than 300 thousand or is completely absent, then the individual entrepreneur is obliged to pay only a fixed part.

In 2014 this is 20,727 rubles and 53 kopecks, of which:

in the Pension Fund of the Russian Federation 17,328 rubles 48 kopecks; in the FFOMS 3,399 rubles 05 kopecks.

In 2015, the minimum wage was increased, the fixed part of insurance premiums is 22,261 rubles 38 kopecks.

in the Pension Fund of the Russian Federation 18,610 rubles 80 kopecks; in the FFOMS 3,650 rubles 58 kopecks.

If the entrepreneur's annual income is more than 300 thousand rubles, then to the fixed part of the contributions you need to pay an additional 1% of income exceeding 300 thousand. For example, in 2014, an individual entrepreneur with an income of 1 million rubles per year will pay 20,727.53 + 7,000 (1% of 1 million - 300 thousand):

in the Pension Fund of the Russian Federation 17,328 rubles 48 kopecks + 7,000 rubles; in the FFOMS 3,399 rubles 05 kopecks.

Installed size limit insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund, more than which the amount will not increase: in 2014, 142,026 rubles and 89 kopecks, and in 2015, 152,536 rubles 98 kopecks. Thus, entrepreneurs with incomes of more than 13 million rubles in 2014 must pay a maximum of 138,627 rubles 84 kopecks to the Pension Fund, and 3,399 rubles 05 kopecks to the Federal Compulsory Medical Insurance Fund.

Deadline for payment of insurance premiums in 2014:

by December 31, 2014, the fixed part must be paid: 20,727 rubles and 53 kopecks; by April 1, 2015, 1% of income over 300 thousand rubles must be transferred.

Insurance contributions to the Pension Fund should be transferred in one payment, without dividing into insurance and savings parts. The Pension Fund will independently distribute contributions according to which financing option the individual entrepreneur has chosen.

Don’t forget to submit your declarations to the Federal Tax Service on time. Tax office is obliged to transfer information on your income to the Pension Fund by June 15, 2015 so that the fund can verify the correctness of the calculation of contributions. If the PFR inspector does not find data on your declaration, he will have the right to charge you the maximum amount of contributions, i.e. all 142,026 rubles and 89 kopecks.

We remind you that individual entrepreneurs, regardless of whether they carry out or do not carry out entrepreneurial activity(if there is no activity, a zero report is submitted), are required to submit income declarations for 2014 to the tax authorities before 04/01/2015: reports 3-NDFL, Unified Agricultural Tax, USN, UTII, etc.

If income declarations for 2014 are not submitted to the Federal Tax Service, the Pension Fund will charge insurance premiums for 2014 in the amount of 138,627.84 rubles.