Insurance year for individual entrepreneurs Pension Fund. Receipts for individual entrepreneurs. How are they calculated?
Entrepreneurs must pay mandatory pension and medical contributions for themselves annually. They voluntarily transfer payments to social insurance in case of maternity and temporary disability.
Every year, an individual entrepreneur independently calculates payments to extra-budgetary funds. Let's calculate the amount of payments for individual entrepreneurs in 2016 for ourselves...
What insurance premiums does an individual entrepreneur pay to extra-budgetary funds for himself?
To form pension savings for employees, the employer pays insurance premiums for them. Individual entrepreneurs generate insurance savings independently. The transfer of contributions does not depend on the entrepreneur’s activities or lack thereof. The size of payments is not affected by the nature of the business, gender or age. Everyone pays the same.
Mandatory insurance payments to extra-budgetary funds:
- Mandatory payment to the Pension Fund.
- Mandatory payment to FFOMS.
If an individual entrepreneur combines business with hired work, then the employer’s payment of insurance premiums for him as an employee does not exempt him from mandatory payments for himself.
To protect himself in the event of maternity or disability, an individual entrepreneur can voluntarily register with the Social Insurance Fund. If the annual payment is made on time, the entrepreneur receives from the Social Insurance Fund social benefits provided for by law (Part 5, Article 14 of Law No. 212-FZ). Insurance premiums for individual entrepreneurs against accidents at work are not provided for by the Social Insurance Fund.
Use it - this way the total amount will be calculated quickly and without errors. The algorithm for calculating insurance amounts for individual entrepreneurs is the same for extra-budgetary funds. Three indicators are involved in the calculation (Article 14 of Law No. 212-FZ, Article 4.5 of Law No. 255-FZ).
Indicators for calculating individual entrepreneur contributions:
- Minimum wage (minimum wage) at the beginning of the year. From 01/01/2016, the amount was set at 6204 rubles.
- Amount of insurance payments. In 2016, tariffs remained the same: 26% in the Pension Fund, 5.1% in the Federal Compulsory Medical Insurance Fund, 2.9% in the Social Insurance Fund.
- Calculation period. For the annual amount, 12 months are accepted.
It is: minimum wage*26%*12 months=6204*26%*12=19356.48 rubles. For income received up to 300,000 rubles, only a fixed payment is paid.
For incomes over 300,000 rubles, an additional 1% is paid on the excess amount for the insurance part of the Pension Fund (Part 1, Article 14 of Law 212-FZ). This rule does not apply to medical contributions. The Pension Fund of the Russian Federation receives information about the annual income of an entrepreneur from the tax authority. When using several taxation regimes, income from all regimes is added up.
Entrepreneur income for different tax regimes:
- Under the simplified tax system (simplified system), income is determined by Article 346.16 of the Tax Code of the Russian Federation and is reflected in the Book of Income and Expenses;
- Under the OSNO (general tax system), income is the funds from which personal income tax is paid (Article 227 of the Tax Code of the Russian Federation);
- With UTII, the income is the imputed tax calculated according to Art. 346.29 of the Tax Code of the Russian Federation and reflected on page 100 of section 2 of the UTII declaration;
- Under the PSN (patent tax system), the income will be the potential income of the entrepreneur, adopted by the legislation of the constituent entity of Russia (Article 346.47 of the Tax Code of the Russian Federation).
Pension Fund payments
There is a limit on the amount an individual entrepreneur can pay for himself to the Pension Fund. It is equal to eight times the annual fixed contribution: 8*6204*26%*12=154851.84 rubles. You don't need to pay more than that. The Pension Fund uses the maximum payment amount to accrue amounts to taxpayers who have not submitted their income declaration to the tax authority on time.
An individual entrepreneur using the simplified tax system received an annual income of 800 rubles. An individual entrepreneur must pay insurance premiums in 2016 - 19,356.48 rubles. Additional fee for excess income: (800 tr. - 300 tr.) = 500 tr. * 1% = 5 tr. We pay the pension fund: 19356.48 rubles. + 5000 rub. = 24356.48 rub.
FFOMS payments
Calculation formula: Minimum wage*5.1%*12=6204*5.1%*12=3796.85 rub.
This also includes contributions from the Federal Compulsory Medical Insurance Fund. The administrator of this payment in 2016 is the Pension Fund, and the fee is transferred there. Starting next year, the tax office will collect and control payments. Therefore, before the end of the year, it is necessary to reconcile payments made to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund.
Social Insurance Fund payments
The insurance payment for an entrepreneur to the Social Insurance Fund is voluntary. If you want to receive disability benefits, maternity benefits or child care benefits, you must register with the Social Insurance Fund as a taxpayer. For employees, the employer pays insurance premiums from his payroll fund. For individual entrepreneurs, the calculated value remains the same minimum wage (Article 4.5 of Law No. 255-FZ).
Insurance premiums in 2016 are equal to: 6204 * 12 * 2.9% = 2158.99 rubles. To receive benefits in the next calendar year, we pay in the current year until December 31. If the previous year has not been completed, then you should not count on payments from the Social Insurance Fund: late payment does not face penalties and fines, since the payment is voluntary.
The annual amount will not change when an entrepreneur is registered or deregistered during the year. The FSS recommends paying voluntary contributions for women who are planning motherhood: in this case, they will receive a pregnancy benefit and a child benefit.
Payment and change of individual entrepreneur status during the reporting period
Pay insurance premiums in 2016 to the entrepreneur for himself necessary from the moment of registration as an individual entrepreneur until the moment of deregistration. The amount of an incomplete month is calculated only for the days of activity: payment for a full month * number of days of activity / number of calendar days of this month. According to the law, the day of registration and the day of exclusion of an individual entrepreneur from the Unified State Register of Individual Entrepreneurs are excluded from the calculation (Part 4.4.1.Article 14 of Law No. 212-FZ). But in practice this rule is ignored. Therefore, it is better to contact the Pension Fund in your region and clarify the amounts and transfer details.
If the subtleties of accruals are not your strong point, then the calculator will do the calculation of insurance premiums to the Pension Fund in 2016 for individual entrepreneurs “for itself”.
You must always pay a fixed fee for individual entrepreneurs, except in cases provided for in Article 12 of Law No. 400-FZ of December 28, 2013. It stipulates situations in which an individual entrepreneur suspends activities without being deregistered.
When you don't have to pay:
- During the period of compulsory military service;
- For the period of caring for a child up to one and a half years old;
- For the period of caring for a disabled person of group 1, a disabled child or a pensioner over 80 years old;
- Military spouses, if it is not possible to work;
- Spouses of diplomats when they live abroad.
You can receive an exemption if the activities of an individual entrepreneur are terminated without employees during this period, which is confirmed by a zero tax return. The documents are submitted to the Pension Fund and additional requirements are clarified there.
Payment order:
Fixed amounts from the Pension Fund and the Federal Compulsory Medical Insurance Fund for individual entrepreneurs are transferred until the end of the current year, that is, until December 31. Late payment may result in penalties. An additional amount of excess income from 300 thousand rubles. You can pay in the first quarter of next year, or before April 1. You can pay either in full or in parts (quarterly, monthly). Upon completion of activities, fees are paid no later than 15 calendar days from the date of submission of the application. The voluntary FSS fee for individual entrepreneurs is paid at any time before the end of the reporting period.
To transfer contributions, new BCCs have been introduced since the beginning of 2016:
- Fixed payment of the Pension Fund of Russia - 39210202140061100160;
- Additional payment to the Pension Fund of Russia - 39210202140061200160;
- Fixed payment for the Compulsory Medical Insurance Fund - 39210202103081011160.
To avoid making mistakes with calculations, use a calculator. To reduce taxes, take into account the taxation system and choose the best terms for transfer.
Updated: November 30, 2018 by: Everything for individual entrepreneurs
Entrepreneurs on the OSN are required to pay three main taxes: VAT, on property and income of individuals. Individual entrepreneurs who apply preferential regimes instead of the above three pay only one - in connection with the use of the chosen taxation system. Reporting to extra-budgetary funds: Pension Fund and Compulsory Medical Insurance of entrepreneurs, both general and special regime depends only on the availability of hired personnel
Let's take a closer look at what taxes an individual entrepreneur must pay in 2016 without employees on the OSN, simplified and imputed tax, patent and Unified Agricultural Tax. For convenience, we display the information in the form of tables.
| Object n/a | Reporting form | Frequency and deadline for submission of reports | Payment of advance payments and tax for the year |
||
|---|---|---|---|---|---|
| Revenue (D) | Once a year Based on the results of 2015 - until 04/30/2016 Based on the results of 2016 - until 04/30/2017 Notifications for payment of advances are sent by the Inspectorate | * 3a 6 months. - until 15.07; * For 9 months - until 15.10; *For 12 months. - until 15.01 * Based on the results of 2015 - until July 15, 2016. * Based on the results of 2016 - until July 15, 2017. |
|||
| Receipt of income at the beginning of the year or a change of more than 50% of income upward or downward | Within 5 days from the end of the month in which the income was received | ||||
| Sales of goods, services and works | Every quarter * 1 sq. - until 25.04 * 2 sq. - until 25.07 * 3 sq. - until 25.10 * 4 sq. - until 25.01 | ||||
| For the property of a sole proprietor | Property used in commercial activities |
Regardless of whether an individual entrepreneur has employees or not, he is obliged to pay mandatory insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund for himself. The amount of these mandatory payments is calculated based on the minimum wage, which is indexed annually in accordance with current legislation.
What are the fees for an individual entrepreneur in 2016, and within what period of time do they need to be paid?
The procedure for calculating insurance premiums for individual entrepreneurs for themselves
In 2016, the minimum wage established in Russia by Federal Law No. 376 of December 14, 2015 is 6,204 rubles. Based on it, the amount of the mandatory fixed payment is calculated:
- to the Pension Fund: 6,204 x 12 x 26% = 19,356.48 rubles;
- to the Compulsory Medical Insurance Fund: 6,204 x 12 x 5.1% = 3,796.85 rubles.
If the entrepreneur’s annual income exceeds 300,000 rubles, he will need to pay to the Pension Fund an estimated portion of insurance contributions in the amount of 1% of the amount of annual income exceeding 300,000 rubles. In this case, the total payment to the Pension Fund cannot exceed a value equal to the minimum wage multiplied by 8, i.e. 6,204 x 8 = 49,632 rubles.
According to paragraph 7 of Art. 14 of Federal Law No. 212 of July 24, 2009, if during the billing period an individual entrepreneur did not carry out activities that brought him income, and this fact is documented, he is exempt from the obligation to pay mandatory insurance contributions.
Deadlines for making mandatory insurance payments
In accordance with Part 2 of Art. 16 of Federal Law No. 212 of July 24, 2009, the fixed part of the contributions must be paid no later than December 31 of the reporting year. You can make a payment in any convenient way: a lump sum or by depositing funds once a month, quarterly, semi-annually, etc.
The estimated portion of contributions to the Pension Fund (1% of the amount over 300,000 rubles) must be paid before April 1 of the year following the reporting year.
So, an individual entrepreneur is obliged to pay insurance contributions for himself to the Pension Fund and the Compulsory Medical Insurance Fund. If the annual income does not exceed 300,000 rubles, this amount is fixed and is calculated based on the minimum wage established by law. If the specified amount is exceeded, the individual entrepreneur must pay an additional contribution to the Pension Fund, the amount of which is equal to 1% of the amount over 300,000 rubles.Individual entrepreneurs (IP) are required to annually transfer fixed insurance contributions to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).
Insurance premiums from 2018
Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values established by law for 2018, 2019 and 2020:
| 2018 | 2019 | 2020 | |
|---|---|---|---|
| Pension Fund | RUR 26,545 | RUB 29,354 | RUB 32,448 |
| FFOMS | 5840 rub. | 6884 rub. | 8426 rub. |
| Total | RUR 32,385 | RUR 36,238 | RUR 40,874 |
If your annual income exceeds 300,000 rubles, then you must pay another 1% of the excess amount to the Pension Fund, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.
The maximum contribution amount is now also calculated in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.
The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the deadline for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not until April 1, as before.
Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2017
- Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
- Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%
where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles
Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.
Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.
Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.
In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this is187,200 rubles, in 2016 - 154,851.84 rubles.
The procedure for calculating insurance premiums for an incomplete year
When paying the insurance premium for an incomplete year (when starting a business activity not from the beginning of the year or when terminating the activity), the amount of the contribution is correspondingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.
History of insurance premiums
| Year | Amount, rub. |
|---|---|
| 2018 | 32,385.00 (+1% of income from amounts over RUB 300,000) |
| 2017 | 27,990.00 (+1% of income from amounts over RUB 300,000) |
| 2016 | 23,153.33 (+1% of income from amounts over RUB 300,000) |
| 2015 | 22,261.38 (+1% of income from amounts over RUB 300,000) |
| 2014 | 20,727.53 (+1% of income from amounts over RUB 300,000) |
| 2013 | 35 664,66 |
| 2012 | 17 208,25 |
| 2011 | 16 159,56 |
| 2010 | 12 002,76 |
| 2009 | 7 274,4 |
| 2008 | 3 864 |
Insurance premiums and reduction of tax simplified tax system
An individual entrepreneur who has chosen the simplified tax system (simplified tax system) and the “income” tax regime can reduce the amount of income tax by the amount of insurance premiums paid. Individual entrepreneurs without employees can reduce tax by 100%, with employees - by 50%.
Both annual tax and quarterly advance payments can be reduced. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments.
If the object of taxation is “income reduced by the amount of expenses”, then paid insurance premiums can be included in expenses.
Responsibility for non-payment of insurance premiums
For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)
For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).
The debtor has the right to forcibly recover unpaid amounts of insurance premiums along with penalties and fines.
All aspiring individual entrepreneurs are required to know what taxes they must pay. However, it is impossible to answer this question unambiguously, since the amount of tax duties depends entirely on the taxation system that the entrepreneur uses for his activities. Depending on the system, the individual entrepreneur pays payments either once a year or once a quarter.
There are several categories of contributions:
- Additional taxes and payments that are not always present.
- Payments provided for by the selected taxation system.
- Percentage of employee salaries.
- Payments to extra-budgetary funds, which are fixed.
Fixed contributions, their amount and payment terms
You can calculate taxes and contributions for individual entrepreneurs for free, without leaving your home, using the My Business service. He will also help prepare and submit all reports for individual entrepreneurs online. Try it, it's fast and free, without stress and queues!
- this is a mandatory payment that is deducted to the pension fund and compulsory health insurance fund. It is paid by the entrepreneur himself, that is, it is a tax “on himself”.
This year, entrepreneurs continue to pay such contributions to extra-budgetary funds, however, if before 2014 these taxes were indeed fixed, now, in accordance with the new legislation, they are assessed individually.
This type of payment is mandatory for all individual entrepreneurs, regardless of what taxation system they use, as well as the business scheme.
Insurance premiums are paid by every individual entrepreneur, even if he has no activity.
Until 2010, some entrepreneurs were provided with benefits for such payments, but now it has been completely removed. Their category included military pensioners and disabled people. Now the basis for withdrawing such a payment from an individual entrepreneur is:
- Child care for one and a half years. Applies to one parent, one and a half years are allocated for each child. However, the maximum number of years taken to care for a child should not exceed three years.
- Caring for a disabled person of the 1st or 2nd group.
- Military service.
- If an entrepreneur goes abroad.
This rule applies provided that during the specified period no business activity was carried out. If the entrepreneur was in the army or on vacation, and the company and employees were working, taxes are paid according to the usual scheme.
How are they calculated?
At the beginning of 2014, a law was passed which stipulates that the amount of the fixed contribution must be calculated based on the income of the enterprise. Income for each taxation system is calculated differently; with the general system, only income that is subject to personal income tax is taken into account. With the simplified system, income subject to the simplified tax system is taken into account, and with the patent system, the potential income of the enterprise is taken into account.
In 2019, the fixed tax can be paid once a year, once for each half-year, or paid quarterly in equal installments.
There are also general rules for making insurance contributions. In 2019, provided that the minimum wage at the beginning of the year is equal to 11,163 rubles (from May 1, 2018, the minimum wage became equal to the subsistence level), the entrepreneur will have to pay to the Pension Fund 29,354 rubles and to the Medical Insurance Fund 6884 rubles.
The specified amount is mandatory for all individual entrepreneurs. For those whose income is above 300,000 rubles, the fixed payment will be higher. On top of this, the entrepreneur will have to pay another 1% of the difference between the enterprise’s income and the amount of 300,000. The fee must be paid until December 31 of the current year.
That is, if your income does not exceed 300,000 rubles per year, you will pay in the Pension Fund and the Compulsory Medical Insurance Fund 36,238 rubles. If it is more, the tax amount increases, but it cannot exceed 234,832 rubles. This is the maximum value, independent of the income of the individual entrepreneur.
For more information about all payments made by an individual entrepreneur at the end of the year, see the following video:
Payment of payments depending on the taxation system
The amount of tax contributions largely depends on the taxation system. In total, the legislation provides for 4 special tax accounting regimes and one general one:
- General taxation system (OSNO).
- Simplified (USN).
- Patent.
- Unified tax on imputed income (UTII).
- Unified Agricultural Tax (USAT).
BASIC It is used quite rarely in enterprises; usually a narrower profile is used. Under such a system, the entrepreneur pays personal income tax (it is paid on all income), as well as value added tax () and, which is used in business activities.
Most often, entrepreneurs work in simplified language (USN). In this case, the individual entrepreneur pays only one payment, this is done once a year. Under such a system, the contribution of an individual entrepreneur is a profit tax. The owner himself chooses what exactly will be taxed; there are two options: income reduced by the amount of expenses, and net income. The interest tax rate will be different, in the first case it will be 15%, in the second – 6%.
Using patent the entrepreneur pays only a fixed payment - the very cost of the patent for the provision of services. The cost is determined by the authorities.
When working on “imputation” (UTII) The amount of the contribution is calculated, which takes into account the basic income of the individual entrepreneur and the features of its functioning. This taxation system is usually used by entrepreneurs who have stable incomes.
Employee taxes
This type of payment is levied primarily on employee salaries. When creating your own business, an individual entrepreneur can hire employees for any period of work; regardless of this, tax payments are made from each officially employed person. The amount of payments is calculated individually based on salary.
Personal income tax must be deducted from the salary of each employee. A tax rate of 13% applies. This is the main type of direct taxes.
In addition, the employer is obliged to pay contributions to extra-budgetary funds. The amount of such payments is calculated based on the amount of insurance premiums and employee rates. Employee taxes are collected every month.
In this situation, the employer acts as a tax agent. Payments are made monthly to the Pension Fund, Compulsory Insurance Fund and Medical Insurance Fund. All contributions are transferred in accordance with the general tariffs established by law. 22% of the rate is transferred to the Pension Fund, 5.9% to the Compulsory Medical Insurance Fund, and 2% to the Social Insurance Fund. The Social Insurance Fund contribution is not charged to employees working under a legal contract.
Additional payments
Some types of business activities also require additional contributions. They apply to certain types of activities, in particular:
- Water industry.
- Mining.
- Mining.
- Geodesy.
Individual entrepreneurs operating in this area must pay taxes on the extraction of minerals, for the use of water bodies, as well as on the manufacture and sale of excisable goods.
Entrepreneurs in the listed areas must also regularly make the following payments:
- Payments and fees for the use of water resources and water equipment.
- Fees for the use of wildlife objects.
It is important to know that all additional contributions do not depend on the tax system. They are mandatory, their size is fixed by the legislation of the Russian Federation.
Should an individual entrepreneur without activities and employees pay anything?
Many beginning entrepreneurs mistakenly believe that if there is no activity, then there is no need to pay taxes. In accordance with current legislation, regardless of whether the individual entrepreneur carries out its activities or not, insurance premiums must be paid.
If the enterprise does not work, then the owner himself does not have to pay contributions for employees, as well as additional payments. Thus, the tax amount for him in 2019 will be 36,238 rubles. You can pay it at the end of the year or gradually, paying the funds once a quarter. If payment is not made, the entrepreneur will be subject to a fine.