How to calculate contributions to pfr. Calculator of fixed payments SP for yourself

In 2016 insurance premiums in extrabudgetary funds need to be charged like this.

1. If payments to the employee, calculated on an accrual basis from the beginning of the year, do not exceed the maximum income for calculating contributions to the Pension Fund, then the rate of contributions to the Pension Fund is 22%.

In 2016, the maximum size of the base for calculating contributions to the Pension Fund of Russia is 796,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265). Contributions to the Pension Fund of Russia from amounts that exceed the maximum value (796,000 rubles) are charged at the rate of 10%.

In 2017, the maximum base for contributions to the PFR will be 876,000 rubles (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255).

2. If payments in favor of the employee, calculated on an accrual basis from the beginning of the year, do not exceed the maximum income for calculating contributions to the FSS of the Russian Federation, then the social insurance contribution rate is 2.9%.

In 2016, the maximum size of the base for calculating contributions to the FSS of the Russian Federation (in case of temporary disability and in connection with motherhood) is 718,000 rubles (Resolution of the Government of the Russian Federation of November 26, 2015 No. 1265). Social insurance contributions are not paid from the amount exceeding the maximum base.

In 2017, the maximum base for contributions to the FSS of the Russian Federation will be 755,000 rubles (Resolution of the Government of the Russian Federation of November 29, 2016 No. 1255).

3. From January 1, 2015, insurance premiums to the FFOMS must be paid on all payments in favor of employees at a rate of 5.1%. The maximum base for calculating insurance premiums in the FFOMS has been canceled.

In 2016, the following general rates were set for calculating insurance premiums:

Rates table for calculating insurance premiums

The contributions should be transferred to the payment of the insurance pension - 392 1 02 02 010 06 1000 160.

The Pension Fund independently distributes insurance contributions to the accumulative and insurance pension by transferring the amount of funding contributions funded pension to a separate account of the PFR (clause 2 of article 20.1 of the Law of December 15, 2001 No. 167-FZ).

The accounting of contributions received for the payment of a funded pension is carried out on the basis of personalized accounting data, depending on which option retirement benefits the person chose.

From January 1, 2017, all insurance premiums, with the exception of "injury" premiums, will be administered by the Federal Tax Service of Russia. Expires from this date the federal law dated July 24, 2009 No. 212-FZ. At the same time, Chapter 34 of the Tax Code "Insurance premiums" comes into force, which sets out the rules for their calculation and payment.

There were no fundamental changes in the calculation of insurance premiums. The billing period remains the same - calendar year; reporting periods- the first quarter, six months and nine months (Article 423 of the Tax Code of the Russian Federation).

The amount of tariffs for 2017 also did not change (Article 426 of the Tax Code of the Russian Federation):

• for compulsory pension insurance- 22%, taking into account the limiting value, over - 10%;
• for compulsory social insurance - 2.9%;
• for compulsory health insurance – 5,1%.

How to calculate a fixed contribution from an entrepreneur's income

Individual entrepreneurs, lawyers, notaries in private practice, pay insurance premiums for themselves to the Pension Fund of Russia and FFOMS in fixed amounts.

Contribution rates for entrepreneurs are:

• in the FIU - 26%;
• in FFOMS - 5.1%.

Effective January 1, 2014 next rule... If the entrepreneur's annual income does not exceed 300,000 rubles, then the fixed amount of the contribution to the PFR is determined by the formula:

The formula for calculating the fixed amount of the insurance premium to the Pension Fund

The fixed amount of the contribution to the FFOMS is determined by the formula:

The formula for calculating the fixed amount of the insurance premium in FFOMS

The minimum wage as of January 1, 2016 is 6204 rubles. Thus, fixed payment in the PFR in 2016 - 19,356.48 rubles (6204 rubles × 26% × 12), in the FFOMS - 3796.85 rubles (6204 rubles × 5.1% × 12).

Keep in mind: despite the fact that from July 1, 2016 the minimum wage was increased to 7,500 rubles (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ), when calculating the fixed payment for the year, it is necessary to use the indicator set at January 1 of the current year. That is, in 2016, in order to calculate insurance premiums, entrepreneurs use the minimum wage equal to 6204 rubles.

From January 1, 2017, the size of the minimum wage will not be increased, and its value will remain at the level of 7,500 rubles.

This means that the fixed payment in 2017 will be:

• in the Pension Fund of the Russian Federation - 23 400 rubles. (7500 rub. × 26% × 12);
• in FFOMS - 4590 rubles. (7500 rubles. × 5.1% × 12).

If the entrepreneur's income exceeds 300,000 rubles, he will pay an additional 1% to the Pension Fund of the Russian Federation on income exceeding this amount. 1% is calculated from income (income from sales and non-operating income listed in article 346.15 of the Tax Code) without reducing them to expenses.

This opinion is expressed by the Ministry of Finance in a letter dated March 27, 2015 No. 03-11-11 / 17197. The explanation given by the financiers is as follows. When determining the object of taxation, “simplified persons” take into account income from sales and non-operating income in the manner prescribed by paragraphs 1 and 2 of Article 248 of the Tax Code. The exceptions are:

• income under article 251 of the Tax Code;
• income of individual entrepreneurs subject to personal income tax at rates of 35% and 9%.

From this it follows that to calculate pension contributions from the amount of income of a “simplified” entrepreneur in excess of 300,000 rubles, it is necessary to take into account only income without reducing it to expenses. Moreover, regardless of which taxation object is applied by the individual entrepreneur.

The total amount of insurance contributions to the Pension Fund, transferred for themselves by entrepreneurs with an income of more than 300,000 rubles, is limited by the maximum amount. It is calculated according to the formula (clause 2, part 1.1 of article 14 of the Law of July 24, 2009 No. 212-FZ):

The formula for calculating the maximum amount of the insurance premium in the Pension Fund

In 2016, the specified limit value is 154,851.84 rubles. Consequently, if the income of an entrepreneur applying the simplified tax system has exceeded 300,000 rubles, then he calculates the amount of insurance premiums in the above procedure (clause 2 of part 1.1 of article 14 of Law No. 212-FZ), and then compares the resulting value with maximum size insurance premiums that can be transferred to the FIU. If the calculated fixed payment exceeds the maximum, 154,851.84 rubles are paid to the Pension Fund.

What is meant by the term “income” from which you have to pay tax? This is the most important question for 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 get from his pocket and pay to the budget. V Tax Code there is no clear answer, explanations of regulatory authorities and courts only confuse. Let's consider the "tricky" moments.

Individual entrepreneurs are insurance premium payers. They can act as payers for two reasons:

• as employers, if they have employees, - employers-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 inaccurate wording of the legislation.

Let us examine the controversial points and calculations of insurance premiums for individual entrepreneurs that operate on different taxation systems, and also combine the simplified taxation system and the patent taxation system (PSN).

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 premiums to the Pension Fund of the Russian Federation and the MHIF. Entrepreneurs do not calculate and do not pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (clause 6 of article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (subparagraph 2 of paragraph 1 of article 419, paragraph 6 of article 430 of the Tax Code of the Russian Federation, part 3 of 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:

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

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

• military service;
• care carried out by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel passing military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of the 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 of acquiring 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 activities and his exclusion from the USRIP. An important point: if the entrepreneur is not excluded from the USRIP, then it is considered that he has not lost the status of an individual entrepreneur, and therefore must continue to pay insurance premiums, regardless of whether he received income or loss, conducted his activities or not, etc. (letter of the Ministry of Finance of Russia dated 09.21.2017 No. 03-15-05 / 61112).
2. If the individual entrepreneur ceases his activities and is deregistered with the tax authority, then he is obliged to pay the contributions within 15 days from the date of deregistration. The amount of contributions that he must pay must be adjusted in proportion to the hours worked in the calendar year in which the IP was terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for incomplete month activities, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month until the date state registration termination of an individual's activity as an individual entrepreneur, inclusive. "
3. The individual entrepreneur is not entitled to apply reduced tariffs, tk. this preference is provided only for employers, which means that only in relation to contributions for employees, and not contributions to individual entrepreneurs.

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

Since 2018, the amount of the fixed payment is no longer tied to the minimum wage. From 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 a fixed part of the insurance premiums of individual entrepreneurs for an incomplete year

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

• in the Pension Fund - 19,908.75 rubles. (26 545 rubles / 12 x 9 months);
• in the MHIF - 4380 rubles. (5840 rubles / 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. In total, there are 31 days in March, an individual entrepreneur registered on March 21, which means he must pay for 11 days (31-20):

• in the Pension Fund of the Russian Federation - 784.93 rubles. (26 545 rubles / 12 x 11/31);
• In the MHIF - 172.69 rubles. (5840 rubles / 12 x 11/31).

The total amount of contributions for 2018 will be:

• in the Pension Fund - 20 693.68 rubles. (RUB 19,908.75 + RUB 784.93);
• in the MHIF - 4,552.69 rubles. (4380 rubles + 172.69 rubles).

Fixed payment IP: payment terms

The deadline for payment of insurance premiums in the form of fixed payments is no later than December 31 of this year (subparagraph 2 of paragraph 1 of article 419, paragraph 2 of article 432 of the Tax Code of the Russian Federation). If the last day of the due date for the payment of contributions falls on a weekend and (or) a non-working holiday, the end of the term is postponed to the next working day following it (clause 7 of 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 by the end of the year. Otherwise, the amount of arrears will be charged with penalties and fines under Art. 122 of the Tax Code of the Russian Federation.

Tax liability can be mitigated or aggravated. SP has the right to count on mitigation tax liability(Clause 1, Article 112 of the Tax Code of the Russian Federation). Relaxation in tax liability is possible if there are circumstances mitigating liability:

• the commission of an offense due to the confluence of difficult personal or family circumstances;
• commission of an offense under the influence of threat or coercion, or due to material, service or other dependence;
• difficult financial situation of an individual held accountable for committing tax offense;
• other circumstances that the court or tax authority, considering the case, can be recognized as mitigating liability.

In the presence of 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 previously held liable for a similar offense (clause 2 of article 112 of the Tax Code of the Russian Federation).

Additional (variable) part of insurance premiums: the procedure for calculating and paying individual entrepreneurs for 2018

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

The amount of additional contributions to the FIU for 2018 = Amount of income for 2018. - 300,000 rubles. x 1%

The additional insurance premium in the FIU has a limit on the maximum amount. The amount of insurance contributions for compulsory pension insurance for settlement period there cannot be more than eight times the fixed amount (constant part) of insurance contributions for compulsory pension insurance (subparagraph 1 of paragraph 1 of 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 the income of an individual entrepreneur, and how to determine the amount of income?

it main question, to which you must answer before calculating the tax. Tax law does not always give a direct answer to this question. Therefore, let us turn to the decisions of the higher courts and the explanations of the regulatory authorities.

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

Situation 1: SP applies OSNO

Income for the purposes of calculating additional insurance premiums is taken net of expenses.

Long disputes between regulatory bodies and decisions of courts of different levels did not lead to uniformity in resolving this issue. The point was set only by the Constitutional Court of the Russian Federation in the resolution of November 30, 2016 No. 27-P. There is no other opinion now and cannot be, if only the norm of the Tax Code of the Russian Federation changes radically.

Thus, the SP applying common system taxation, i.e. paying personal income tax, in order to calculate additional insurance contributions to the PFR, 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 February 10, 2017 No. BS-4-11 / [email protected](together with the letter of the Ministry of Finance of Russia dated 06.02.2017 No. 03-15-07 / 6070)). Formula for calculation:

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

Situation 2: SP applies simplified taxation system

• income minus expenses object

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

The positions of the controlling 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 premiums in the PFR, expenses are not taken into account. This position is expressed by them in numerous letters, in particular: letters of the Ministry of Finance of Russia dated 03/15/2018 No. 03-15-05 / 15892, dated 02/12/2018 No. 03-15-07 / 8369, FTS dated 02.21.2018 No. GD-4- eleven/ [email protected]

It is possible to defend the opposite position to the wave in court, since The Supreme Court, in its ruling of November 22, 2017 No. 303-KG17-8359, said that an individual entrepreneur with an object “income minus expenses” has the right to take into account costs when calculating income for calculating additional insurance premiums to the Pension Fund of the Russian Federation. In addition, the Federal Tax Service of the Russian Federation brought this definition The RF Armed Forces to all IFTS RF by letter dated January 18, 2018 No. SA-4-7 / 756. Thus, the Federal Tax Service of the Russian Federation adopted the position of the Armed Forces of the Russian Federation and the Constitutional Court of the Russian Federation (Resolution No. 27-P of November 30, 2016): additional contributions should 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 12.02.2018 No. 03-15-07 / 8369, dated 21.05.2018 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 Inspectorate by issuing a letter dated February 21, 2018 No. GD-4-11 / [email protected].

Final point of view of the Federal Tax Service of Russia

As a result of numerous torments of the tax authorities, a letter from the Federal Tax Service of Russia dated 03.07.2018 No. BS-4-7 / [email protected]"On the direction of the decision of the RF Armed Forces dated 06/08/2018 in case No. AKPI18-273." 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 from income above 300,000 rubles.

Output: under the simplified tax system, the amount of income is the amount of income actually received by the individual entrepreneur from the implementation of entrepreneurial activity. The costs provided for in Art. 346.16 of the Tax Code of the Russian Federation, are not taken into account.

• income object

When calculating the basis 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 is not entitled to deduct expenses from income.

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

The income of the entrepreneur Ivanov in 2018 for KUDiR amounted to 5,000,000 rubles. SP will pay:

• Until December 31, individual entrepreneur - 32,385 rubles. (in the Pension Fund - 26,545 rubles and the MHIF - 5840 rubles).
• No later than July 1, 2019 - RUB 47,000 ((5,000,000 rubles - 300,000 rubles) x 1%) - additional contributions to the Pension Fund of the Russian Federation, because income exceeded 300,000 rubles.

Situation 3: SP combines STS and PSN

To calculate additional insurance premiums when combining two taxation regimes, an individual entrepreneur must summarize the income received in both taxation systems. Incomes are determined (clause 9 of article 430 of the Tax Code of the Russian Federation):

• at application of the simplified tax system O - 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 (PSN), the object of taxation is the potential for receiving 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 relevant types of activity) is summed up, and the potentially possible (and not actual) annual income received when applying the taxation tax.

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

1. KBK for insurance premiums for MPI, which are credited to the PFR:

• 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 on insurance premiums for compulsory medical insurance, which are credited to the compulsory health 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. An individual entrepreneur applying any taxation system must pay by December 31, 2018 minimum size insurance premiums for 2018 in the Pension Fund and the Federal Medical Insurance Fund in the amount of 32,385 rubles.
2. If the income for 2018 exceeded 300,000 rubles, no later than July 1, 2019, it will be necessary to pay the variable part of insurance premiums to the Pension Fund of the Russian Federation. When calculating contributions, the applied tax regime plays an important role in calculating the base for calculating 1% of the amount of income. A dispute with the tax authorities is advisable if the price of the issue is high.
3. When combining taxation regimes, in particular the STS and PSN, attention on PSN is not on the income actually received, but on the potential income.

Payment of mandatory tax contributions no longer raises questions. However, in addition to such payments, there are also insurance contributions to extra-budgetary funds. The procedure for calculating insurance premiums, their payment and reflection in the accounting of the enterprise are regulated by law. This article will provide detailed information on how and at what time contributions are accrued, what documents are drawn up and how these actions are reflected in accounting records companies.

Contributions accrued for payment in favor social funds are called insurance. The basis for calculating contributions is the total amount of salary accruals in the organization and other related payments, for example, bonuses or additional payments for processing.

Legislatively in FZ-212 of July 24, 2009, as amended in 2017, several rules and regulations have been established, according to which, everyone undertakes or entity, is obliged to make accrual and subsequent payments of funds to the following funds:

• PFR - Pension Fund;
• FSS - Social Insurance Fund;
• MHIF is a compulsory health insurance fund.

Coefficients and calculation base for calculating contributions to compulsory insurance funds

All calculations related to the payment of insurance premiums at the enterprise must be carried out by an authorized person: a director or an accountant. To calculate contributions to each fund, its own coefficients are applied and restrictions on the calculation base apply:

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Consider this question in more detail.

The procedure for calculating contributions to the FIU

An enterprise operating on a general basis calculates contributions using tariffs, which in 2017 remained the same - 22%, within the established calculation base.

As for the period for calculating insurance premiums, they also remained the same:

• billing period - calendar year;
• reporting periods - 1st quarter, half year, 9 months.

The transfer of this amount is made with the indication of the code budget classification(KBK), and after that, the pension fund independently distributes the funds received between the insurance and funded parts, based on personalized accounting data, and also, taking into account the procedure for calculating the pension the citizen has chosen.

An example of an insurance premium calculation table:

As for the restrictions on the size of the calculation base, in 2017 it should not exceed 876 thousand rubles. If the total salary has exceeded this indicator, then with the subsequent amount pension contributions calculated at a rate of 10%. In accounting, this charge is displayed in the form of a posting: Dt 20 (25,26,44) - Kt 69-2.

The procedure for calculating contributions to the FSS

Insurance contributions to the FSS are one of the most important transfers, since in the future these funds are used to pay for temporary disability, maternity and childbirth, in case of injury at work.

When charged, the following rates apply:

• 2.9% - contribution for temporary incapacity for work;
• 0.2-8.5% - insurance against industrial accidents.

The size of the second coefficient depends on which of the 32 occupational risk classes the company belongs to. For the first type of contributions, a limitation of the calculation base for 2017 is set in the amount of 755 thousand rubles. If this indicator is exceeded, contributions are not withheld. There are no restrictions on accrual of contributions from accidents. In the accounting documentation, calculations are reflected in the form of a posting: Dt 20 (25,26,44) - Kt 69-1.

All charges are reflected in the calculation of the FSS-4, which is rented out quarterly, no later than the 20th day of the next month.

The procedure for calculating contributions to the MHIF

The coefficient for assessing contributions is 5.1%, and there are no restrictions on the calculation base. V accounting statements the accrual is displayed in the form of a posting: Dt 20 (25,26,44) - Kt 69-3.

Sometimes situations arise when a penalty is charged for the late payment of charges to the company. In accounting, this charge is reflected in the form of a posting: Dt 91 - Kt 69 (for what tax the penalty was charged).

An example of calculating insurance premiums

Let's give an example of calculating contributions to each fund at a particular enterprise. In LLC "Orion" the salary fund for the 1st quarter of 2017 was:

• January - 125,000 rubles;
• February - 129,000 rubles;
• March - 118,000 rubles.

We will calculate contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the MHIF.

1. (125,000 * 22%) + (129,000 * 22%) + (118,000 * 22%) = 81,840 rubles. - the total amount of contributions to the Pension Fund for the first quarter of 2017.
2. (125,000 * 2.9%) + (129,000 * 2.9%) + (118,000 * 2.9%) = 10,788 rubles. - the total amount of contributions to the Social Insurance Fund for the first quarter of 2017 for temporary disability.
3. (125,000 * 0.2%) + (129,000 * 0.2%) + (118,000 * 0.2%) = 74.4 rubles. - the total amount of contributions to the Social Insurance Fund at a rate of 0.2% for the first quarter of 2017 for accidents at work.
4. (125,000 * 5.1%) + (129,000 * 5.1%) + (118,000 * 5.1%) = 18,972 rubles. - payments to the MHIF.

Total: 81 840 + 10 788 + 74.4 + 18 972 = 116 647.4 rubles. - the total amount of insurance contributions at the enterprise.

An important innovation in the field of insurance transfers is the transfer to the Federal Tax Service of the functions of controlling fees (except for contributions for injuries and accidents at work left under the jurisdiction of the FSS), but the publication will focus on how to calculate insurance premiums in 2017.

Businessmen and companies continue to pay contributions for pension, health and social insurance.

Controlling the completeness of the collection of deductions by the Federal Tax Service does not mean the abolition of settlements with By the Pension Fund, since personal pension contributions are calculated at previously established rates, only the transfer will now be made to the Federal Tax Service for other BCCs. The increase in the amount of contributions paid by individual entrepreneurs is due to an increase in the minimum wage, which is the basis for calculating fixed amounts.

Contributions: calculation in the Pension Fund for individual entrepreneurs in 2017

The statutory minimum wage for the current year is 7,500 rubles. The formula for calculating insurance premiums has remained unchanged:

For PFR = 12 minimum wages x 26% = 12 x 7500 x 26/100 = 23 400 rubles;

For the MHIF = 12 minimum wages x 5.1% = 12 x 7500 x 5.1 / 100 = 4590 rubles.

So, the total minimum fixed amount of deductions to the individual entrepreneur for himself with income for the year is within 300 thousand rubles. is 27,990 rubles. For businessmen who do business for not a whole year, the amount of deductions is recalculated in proportion to the time worked as an entrepreneur.

The rules for calculating additional deductions also remained unchanged if annual rate of return business exceeds the three hundred thousandth threshold - 1% of the excess amount. Restrictions on pension contributions... In 2017, the "ceiling" will be 187,200 rubles. It is calculated according to the formula: 8 minimum wages x 12 x 26%.

The businessman deducts 4590 rubles for medical insurance. regardless of the amount of income received. A businessman has the right to choose whether to deduct money for insurance for temporary disability and maternity or not to deduct, but an individual entrepreneur cannot make contributions to the FSS for injuries and industrial accidents for himself.

The deadlines for payment of contributions have not changed either: fixed amounts must be entered before the end of the reporting year, additionally charged - before April 1 of the next year.

An example of calculating insurance premiums for an individual entrepreneur working in "one person"

The income of the individual entrepreneur Ivanov OM for 2017 - 850 thousand rubles.

Calculation of contributions to the FIU for individual entrepreneurs: fixed contribution: 23 400 + 4590 = 27 990 rubles. The businessman is obliged to transfer the amount before the end of the year.

Calculation of insurance premiums for individual entrepreneurs from income that has exceeded the established limit:

((850,000 - 300,000) * 1%) = 5,500 rubles. (must be entered before 01.04.2018).

Total deductions to individual entrepreneur Ivanov O.M. will be:

27 990 + 5 500 = 33 490 rubles.

How to calculate insurance premiums from the salaries of company employees

The rates of contributions for enterprises also remained at the same level - 30% of the payroll (22% - in the Pension Fund, 5.1% - in the MHIF, 2.9% - in the FSS). Decree of the Government of the Russian Federation of November 29, 2016 No. 1255 approved the maximum base (payroll) for calculating deductions:

In the Pension Fund - 876 thousand rubles;

In the FSS - 755 thousand rubles.

If the amounts paid to each employee from the beginning of the year are exceeded, deductions are made according to reduced rates... Calculation of contributions to the Pension Fund from payments exceeding the established limit - 10% to the Pension Fund of the Russian Federation, to the Social Insurance Fund - 0%. Contributions to the MHIF are calculated regardless of the amount of payments.

There are categories of payers engaged in certain types of activities, for which the rates of deductions have been reduced by law. Clauses 4-10 of Art. 427 of the Tax Code of the Russian Federation give detailed description conditions and requirements for enterprises eligible for such benefits.

An example of calculating insurance premiums in the FIU in enterprises

An organization that has nothing to do with beneficiary payers, for 9 months. 2017 paid to the employee Petrov I.I. wages in the amount of 640 thousand rubles, incl. salary - 600 thousand rubles, material assistance - 4 thousand rubles, sick leave payment - 36 thousand rubles.

When calculating contributions, the accountant must take into account that not all payments are charged insurance premiums. Material help and a manual on sick leave are not included in the tax base, therefore contributions are accrued in the amount of 600 thousand rubles. (640,000 - 4,000 - 36,000).

Thus, contributions to the Pension Fund will amount to 132 thousand rubles. (600,000 x 22/100), in the MHIF - 30.6 thousand rubles. (600,000 x 5.1 / 100), in the FSS - 17.4 thousand rubles. (600,000 x 2.9 / 100).

Note that the employer is obliged to transfer contributions on a monthly basis and on time - until the 15th day of the next month. In addition, he is obliged to submit to the FIU information on the accrued payroll and the calculated amount of deductions and the SZV-M form. If an error is detected in the definition tax base, legislators are allowed to submit a revised estimate to the FIU.