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Fixed contributions to the PFR for. Attention! decision of the Constitutional Court. Calculation of a fixed payment for a partial year

A sole trader must pay annual insurance premiums in the PFR and FFOMS for themselves and their employees, if any. Insurance deductions from employees' salaries are paid at established rates, read more. For himself, an individual entrepreneur must pay insurance premiums in a fixed amount.

When registering an individual as an individual entrepreneur, an individual entrepreneur registers with the Pension Fund (PFR) and the Compulsory Medical Insurance Fund (FFOMS). To these funds, the individual entrepreneur is obliged to make fixed payments in statutory okay. Regarding the Fund social insurance(FSS), then individual entrepreneurs are not required to register and make deductions. He can do this on his own initiative, after which he pays contributions for voluntary insurance. This is true if the IP wants to receive sick pay or maternity benefits.

The amount of fixed payments depends on the minimum wage established for the current year. In 2016, the minimum wage is 6204 rubles. In this regard, the fixed contributions of individual entrepreneurs in 2016 take the following values.

Payment to the FIU

The fixed payment to the PFR in 2016 for individual entrepreneurs depends on the amount of income received during the year. The payment is really fixed within 300,000 rubles. If the income of an individual entrepreneur exceeds 300,000 rubles, then the payment ceases to be fixed and depends on the amount of income received.

Chapter: sole proprietorship taxes

The need to pay taxes for individual entrepreneurs is not the most pleasant part of the business, but at the same time one of the most important. This article will consider what taxes, contributions and other payments an individual entrepreneur pays, what taxation system an individual entrepreneur can apply, as well as how individual entrepreneur taxes in accordance with current legislation can be on legal grounds reduced at the expense of existing payments of insurance premiums.

For entrepreneurs - individuals For a long time the state has proposed special taxation regimes. This was done, on the one hand, to reduce the tax burden of the entrepreneur, and, on the other hand, to simplify the accounting and reporting procedures for individual entrepreneurs. At the same time, the state does not remain at a loss, since it has assigned the obligation to individual entrepreneurs to pay mandatory payments to insurance funds not only for employees, but also for themselves, and linking this to the amount of tax. Simply put, the more and more correctly the entrepreneur transfers money to funds, the greater the amount he will be able to reduce his taxes.

Taxation systems and individual entrepreneur taxes

What are the taxation systems for individual entrepreneurs? First of all, first of all, it should be noted that an individual entrepreneur has the right not to use special tax regimes and work according to common system taxation (abbreviated: OSNO). This option is rarely of interest to individual entrepreneurs, and the Federal Tax Service uses OSNO as the default tax regime for individual entrepreneurs. If the entrepreneur did not have time to switch to one of the special regimes, then for the tax authorities he works according to the general taxation system. And this means that an individual entrepreneur will be required to pay VAT and personal income tax and maintain rather complex and expensive accounting and tax records. This pleasure is dubious, since even the calculation of VAT is difficult, not to mention tax rates and other serious restrictions.

Therefore, speaking about which taxation system to choose for individual entrepreneurs, we propose to dwell on one of the special tax regimes: UTII, ESHN or a patent.

Taxation of individual entrepreneurs in 2016: latest data

Taxes of an individual entrepreneur in 2016 have the following rates:

  • Insurance premiums for individual entrepreneurs in 2016

    Law 212-FZ of July 24, 2009 defines the obligation to pay insurance premiums for an individual entrepreneur. According to this law, an individual entrepreneur is obliged to pay contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund - it is worth noting that individual entrepreneurs pay these payments for themselves and for their employees. At the same time, it must be remembered that, unlike individual entrepreneur taxes, contributions must be paid even if there is no income or entrepreneurial activity is not conducted.

    Contribution rates are adjusted annually. In 2016, insurance premiums for individual entrepreneurs are:

      in the MHIF - 3796 rubles. for himself and 5.1% of the amounts paid to employees;

      in the FSS - 2.9% of the amounts paid to employees;

      in the FIU - for myself 19356 rubles. + 1% on income over 300 thousand rubles. per year, and for employees - 22% of the amounts paid.

    Quite often it happens that it is on contributions that an individual entrepreneur loses more than on taxes. The only thing bright spot in the history of contributions - the possibility of some regimes to reduce taxes due to paid insurance premiums.

    You will learn how individual entrepreneurs pay taxes correctly, using the possibility of reducing due to contributions, in one of our next publications.

    Subscribe to our free newsletter and you won't miss our useful articles on the topic "Taxes of an individual entrepreneur", receive timely information about changes in taxation systems, as well as important tax news.

All individual entrepreneurs must pay insurance premiums “for themselves”. The amount of such annual payments that entrepreneurs must pay is called a fixed amount. Let's consider what contributions an individual entrepreneur should pay, in what amount, we will give examples of the calculation and the procedure for paying such contributions.

What fees does a sole proprietor pay?

For themselves, entrepreneurs transfer two types of fixed contributions for compulsory insurance:

  • "pension" contributions to the Pension Fund,
  • for health insurance in the FOMS.

The payment of contributions is obligatory under any taxation system, and it does not matter whether the entrepreneur has income in the reporting year. If the individual entrepreneur does not conduct business, contributions to the Pension Fund and the Compulsory Medical Insurance Fund still need to be paid (letter of the Ministry of Labor of the Russian Federation of August 14, 2015 No. 17-4 / OOG-1177). An entrepreneur can be simultaneously an employee of another employer, but this does not mean that he does not need to transfer insurance premiums “for himself”.

The entrepreneur can be released in certain periods from the payment of fixed contributions, without terminating the status of an individual entrepreneur, but only if they did not conduct entrepreneurial activity at the same time (Article 14 of the Law of July 24, 2009 No. 212-FZ). These are the documented periods:

  • military service on conscription,
  • caring for children up to one and a half years (but not more than three years in total),
  • time caring for the disabled or the elderly,
  • the period (up to 5 years) when the spouses of contract servicemen lived with them in areas where it is impossible to find a job,
  • period (up to 5 years) of living abroad together with spouses who are diplomatic workers.

Individuals are not required to pay insurance premiums to the FSS for themselves, but in order to be able to receive payment for hospital benefits from the Social Insurance Fund, if the need arises, they can transfer contributions voluntarily. To do this, you need to register at the FSS branch at the place of residence and pay an annual fee, which in 2016 is equal to 2158.99 rubles. Contributions for "injuries" to the FSS IP do not transfer for themselves.

The amount of fixed payments in 2016

Two factors influence the amount of contributions “for oneself”: the minimum wage as of January 1 of the reporting year, and annual income from entrepreneurial activity.

The minimum wage in 2016 changed twice: at the beginning of the year it was 6204 rubles, and from July 1 - 7500 rubles. The change in the minimum wage in July did not affect the fixed contributions of 2016 in any way; throughout the year they are calculated from the amount of 6204 rubles.

IP insurance premiums are calculated at the following rates:

  • 26% - for mandatory pension insurance, if the entrepreneur's annual income is not more than 300,000 rubles; from the amount of income in excess of the limit, another 1% of pension contributions must be paid;
  • 5.1% - for compulsory medical insurance, there is no income limit.
  • Individual entrepreneurs on the "simplified" account for income, in accordance with Article 346.15 of the Tax Code of the Russian Federation. At the same time, individual entrepreneurs using the “profitable” simplified tax system are guided by the amount in line 113 of the tax return under the simplified tax system, and “simplified” with the object “income minus expenses” - by the amount in line 213 of the declaration.
  • UTII does not take into account the actual annual income of the entrepreneur, but the imputed one, which is considered in accordance with the rules of Article 346.29 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of the Russian Federation dated July 18, 2014 No. 03-11-11 / 35499).
  • When determining the income for paying an individual entrepreneur on the OSNO contribution “for oneself” in excess of the limit, the amount is considered similar to the tax base for personal income tax, but only income from entrepreneurial activity is taken (Article 227 of the Tax Code of the Russian Federation).
  • Individual entrepreneurs on a patent do not take into account actual revenue, but take into account the annual income that can be received when conducting patent activities (Article 346.47 of the Tax Code of the Russian Federation).
  • Individual entrepreneurs paying UAT, income for calculating the IP contribution in excess of the limit is determined in accordance with Article 346.5 of the Tax Code of the Russian Federation.

Income for calculating the "over-limit" contribution to the PFR for expenses does not decrease, this rule applies to any tax regime. If an individual entrepreneur combines several modes at once, all income from them must be added up.

Entrepreneurs without employees on UTII, or simplified “by income”, can reduce the accrued tax due to insurance premiums paid “for themselves” in the same period. Individual entrepreneurs on the "profitable" simplified tax system can set off only half of the contributions transferred for themselves. For employers on UTII, offsetting contributions “for themselves” is not possible (clause 3.1 of article 346.21; clause 2.1 of article 346.32 of the Tax Code of the Russian Federation).

How to calculate IP fees

Individual entrepreneurs must do the calculation of contributions “for themselves”. To calculate IP insurance payments for 2016, you need to know:

  • the size of the minimum wage as of January 1, 2016,
  • the period for which contributions will be calculated (calendar year or less).

We calculate the annual IP contributions using the following formulas:

Contribution to the PFR \u003d minimum wage X 26% X 12 months + 1% (the amount of annual income is 300,000 rubles);

Contribution to the Compulsory Health Insurance Fund = minimum wage x 5.1% x 12 months.

Let's calculate the fixed amount of insurance premiums for 2016 with an IP income of up to 300,000 rubles:

Contribution to the PFR = 6204 rubles. X 26% X 12 months = RUB 19,356.48

Contribution to the FOMS = 6204 rubles. X 5.1% X 12 months = 3796.85 rubles

The total amount of contributions that each individual entrepreneur will pay for 2016 until the income limit is exceeded: 23,153.33 rubles.

The amount of contributions to the PFR is limited, that is, the entrepreneur will not have to pay more than the established limit, even if his income is much higher than 300,000 rubles. The maximum contributions to the IP pension fund should not exceed 8 times the amount of the annual fixed contribution, that is, 154,851.84 rubles (19,356.48 rubles X 8). This means that no more than 135,495.36 rubles can be transferred from the over-limit income to the FIU.

Example

IP Sinitsyn in 2016 earned 15,000,000 rubles. He paid fixed contributions for 2016: 19,356.48 rubles to the PFR and 3,796.85 rubles to the MHIF. Over-limit income amounted to 14,700,000 rubles (15,000,000 rubles - 300,000 rubles). 1% of this amount is equal to:

RUB 14,700,000 X 1% \u003d 147,000 rubles.

But in addition to the PFR, IP Sinitsyn will not pay the entire amount, but only 135,495.36 rubles. The total contribution of IP Sinitsyn to the PFR will be the maximum possible in 2016: 154,851.84 rubles (19,356.48 rubles + 135,495.36 rubles).

Calculation of a fixed payment for a partial year

If an individual received the status of an individual entrepreneur not from the beginning of the calendar year, or the entrepreneur was excluded from the USRIP before the end of the year, fixed insurance premiums are considered only for the time of entrepreneurial activity, and:

  • fixed payments of individual entrepreneurs begin to be calculated from the day following the day of its state registration (letter of the Ministry of Labor dated 04/01/2014 No. 17-4 / OOG-224);
  • upon termination of activity, the day of exclusion of the IP from the USRIP is not included in the calculation of contributions (clause 4.1 of article 14 of law No. 212-FZ).

If the month is not fully worked out as an individual entrepreneur, then we calculate the contributions by the number of days of entrepreneurial activity:

Fixed payment = minimum wage X contribution rate: number calendar days in the month X the number of days in the month in which the activity of the individual entrepreneur was carried out

Example

The day of state registration of IP Lastochkin is February 1, 2016. The day of termination of Lastochkin's activities as an individual entrepreneur and his exclusion from the register is December 15, 2016. During this period, the income of the entrepreneur Lastochkin amounted to 500,000 rubles. Calculate for IP fixed payment 2016.

Fees for February are charged starting from the 2nd, because the day of registration of IP is not included in the calculation:

Contribution to the PFR for February = 6204 rubles. X 26%: 29 days X 28 days = 1557.42 rubles.

Contribution to the Compulsory Health Insurance Fund for February = 6204 rubles. X 5.1%: 29 days X 28 days = 305.49 rubles.

The next 9 months have been fully worked out by the IP:

Contribution to the PFR for March-November = 6204 rubles. X 26% X 9 months = RUB 14,517.36

Contribution to the Compulsory Health Insurance Fund for March-November = 6204 rubles. X 5.1% X 9 months = 2847.64 rubles

Contribution to the PFR for December = 6204 rubles. X 26%: 31 days X 14 days = 739.74 rubles.

Contribution to the Compulsory Health Insurance Fund for December = 6204 rubles. X 5.1%: 31 days X 14 days = 142.89 rubles.

In total, fixed IP contributions for 2016 will be:

In the Pension Fund = 1557.42 rubles. + 14517.36 rubles. + RUB 739.74 = 16814.52 rubles.

In the FOMS = 305.49 rubles. + 2847.64 rubles. + RUB 142.89 = 3296.02 rubles.

Also, Lastochkin will have to pay an additional contribution to the PFR from 200,000 rubles of income:

Additional contribution to the PFR \u003d (500,000 rubles - 300,000 rubles) X 1% \u003d 2000 rubles.

Deadline for payment of fixed contributions

Not later than December 31 of the reporting year, it is necessary to pay fixed contributions to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund in the total amount of 23,153.33 rubles. In 2016, December 31 is a day off, so contributions are paid no later than January 9, 2017 - the next business day. This amount can be transferred in a way that is convenient for the entrepreneur: in a single payment on any day of the current year, or in installments - quarterly, monthly or otherwise.

An additional pension contribution for individual entrepreneurs whose income is above 300,000 rubles can only be calculated at the end of the year, so the deadline for its payment is later - April 1 next year. In 2017, April 1 is Saturday, which means that the contribution must be paid on April 3, 2017 - this is the next business day.

Terminating his activity, the entrepreneur must transfer all insurance premiums “for himself” within 15 calendar days after deregistration.

How to pay insurance premiums

IP insurance premiums in 2016 are transferred by three payment documents, since different CCCs are used for payment:

  1. fixed contribution to pension insurance,

KBK 392 102 02140 06 1100 160;

  1. an additional contribution to the Pension Fund, if the income is above 300,000 rubles,

KBK 392 102 02140 06 1200 160;

  1. fixed premium for health insurance

KBK 392 1 02 02103 08 1011 160.

Payment of contributions to the funds for individual entrepreneurs is possible in two ways:

  • execution of a payment order, when money is transferred from the bank settlement account of the individual entrepreneur,
  • receipt in the form of "PD-4sb tax", for payment of contributions at the branches of Sberbank. How to fill out such a receipt, you can read in our article.

Please note: since the Federal Tax Service takes control of insurance premiums in 2017, the details for transferring fixed insurance premiums will change from January 1, 2017.

Let's see how things are with fixed contributions for individual entrepreneurs in 2016 and what are the changes in this area.

Your payments

We are talking about the category of merchants who work only for themselves and do not have employees. And, accordingly, do not pay them income. Such payers, as before, make deductions IP insurance premiums in the FIU and federal medical insurance in strictly limited amounts and separately. This question continues to regulate Art. 14 of the Law on insurance premiums No. 212-FZ.

The FIU assures that the frequency of payment can be chosen from the following options:

  • transfer all amounts at once;
  • several payments per year, but no later than December 31 of the current period.

minimum wage - former

We immediately note that according to latest changes from the second half of 2016, the minimum wage has grown to 7.5 thousand rubles (""). However, this will not affect the amount of fixed payments that individual entrepreneurs make for themselves in the current year for mandatory pension and health insurance. Please note that in

calculation of fixed IP contributions

the minimum wage must appear, which was relevant at the beginning of this year. That is, its value is left equal to 6204 rubles. Cm. " ".

In this way, fixed insurance premiums for individual entrepreneurs in 2016 calculated according to the old formulas.

OPS

Keep in mind that fixed contribution of individual entrepreneurs to the FIU depends on the size of the basic income, which, according to the law, is 300,000 rubles. If the income is less than this amount, then one minimum wage is simply multiplied by the general tariff (26%) and multiplied by 12 (months). As a result, 19,356.48 rubles will have to be paid to the FIU.

When the profit has exceeded 300,000 rubles, one percent of the amount over 300,000 is additionally taken to the specified payment (19,356.48 rubles). True, there is a maximum limit, which is calculated based on eight minimum wages. In total, in 2016, an individual entrepreneur can give a maximum of 154,851.84 rubles to the FIU.

Along the way, we will help to establish the profit, from which an additional 1% is calculated for the contribution. All information is presented in the table.

Within the framework of the Law on insurance premiums No. 212-FZ on the simplified tax system [ fixed size insurance premiums of individual entrepreneurs] on the OPS are calculated in the same way based on the amount of income and regardless of the object - “income” or “income minus expenses”.

CHI

With a fixed payment in federal medical insurance, everything is somewhat simpler, since it does not depend on the amount of profit. To obtain it for 2016, the minimum wage is multiplied with the tariff (5.1%) and the number 12 (months). As a result, we get 3796.85. You will have to shell out for this amount.

Timing

Consider deadlines for payment of fixed contributions to individual entrepreneurs. The deadline for the payment of the indicated amounts in general case falls on December 31, 2016. But there is an exception. One percent of profits over 300,000 rubles can be transferred to the FIU a little later: until April 1, 2017 inclusive.

As you can see, the dates remain the same. However, if you check the calendar, they are subject to transfer to more late time. Thus, the total fixed amounts must be transferred before January 9, 2017 inclusive, and the over-limit payment to the Pension Fund - no later than April 3, 2017 (because 04/01/2017 falls on Saturday).

KBK

Budget codes - this is perhaps the only thing that IP should pay attention to Special attention in 2016. The thing is, there are changes.

Fixed contribution to the Pension Fund for all merchants - 392 1 02 02140 06 1100 160.

Supplement to a fixed contribution (income for 12 months - more than 300,000 rubles) - 392 1 02 02140 06 1200 160.

Fixed contribution to federal medical insurance - 392 1 02 02103 08 1011 160.

Those became KKB fixed contributions for individual entrepreneurs for 2016.

Voluntary social security

Recall: nothing prevents an individual entrepreneur from making contributions to the FSS at his place of residence. This is a voluntary matter. V this case the law then guarantees, in case of indisposition or maternity, the receipt of appropriate benefits.

The amount of the 2016 fixed contribution to the FSS will be 2158.99 rubles. per year (6204 × 2.9% × 12).
It makes it possible to estimate the general the amount of fixed IP contributions in 2016 year.

  • The amount of individual entrepreneur contributions for himself in 2019
  • Pension insurance contributions
  • Medical insurance premiums
  • Payment period
  • How to generate a receipt/payment order?
  • How to reduce the STS tax by the amount of contributions for yourself?
  • Reporting on IP contributions for yourself

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

Since 2017, insurance premiums are administered by the Federal Tax Service, and not Pension Fund. Full information on contributions can be obtained from chapter 34 of the Internal Revenue Code.

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

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

Insurance premiums in 2019.

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

For 2019 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 36,238 rubles) 1% from income exceeding 300 000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (7,338.5 rubles per quarter, 2,446.16 (6) rubles per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above by the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - 234,832 rubles)

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

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1,721 rubles per quarter, 573.6 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.

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

Payment of fixed insurance premiums

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

Reducing tax simplified tax system on the amount of contributions

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

Fixed payment reporting

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

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