Electronic reporting / 21.10.2019

Transfer of insurance premiums SP per year. Samples of payments by individual entrepreneurs for the payment of fixed insurance premiums "for themselves

Carrying out its business activities in the form individual entrepreneur, a business entity must carry out a number of duties, including the calculation and payment of fixed payments. They are mandatory for individual entrepreneurs without hired employees and with them. Fixed insurance premiums in the Pension Fund of the Russian Federation in 2019 for individual entrepreneurs for themselves are deductions for compulsory types of insurance that an entrepreneur makes for an entrepreneur.

The legislation states that fixed payment to the pension fund in 2019 for individual entrepreneurs must be carried out by all entrepreneurs registered with the Federal Tax Service Inspectorate. At the same time, they must make fixed payments to individual entrepreneurs while they are included in the USRIP.

It should be borne in mind that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make contributions to employees.

Fixed payments to the Pension Fund and to the compulsory medical insurance must be paid:

Both when the entrepreneur makes a profit, and in the absence of it (or in the absence of activity);
When using any taxation regime;
Regardless of whether there are labor contracts concluded with employees, or civil contracts;
Run by an entrepreneur economic activity or stopped;
Fixed payments to individual entrepreneurs in 2018 must be made even if the entrepreneur himself works on and is an employee to whom his employer transfers deductions for compulsory insurance.

However, in some cases, the norms of the law allow to suspend the payment of such contributions, such cases include (according to Art. 430, p. 6, 7):

A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
The entrepreneur was drafted into the ranks of the Russian army and served there - a certificate from the military registration and enlistment office, or a photocopy of a military ID, can be provided as confirmation.
The entrepreneur, provides supervision and care for the elderly, persons with disabilities of group 1, children with disabilities - a certificate and medical certificate (VTEK) are provided in confirmation.

Attention! The use of these benefits implies that the entrepreneur does not conduct business, there are no account movements, etc. If you have any questions about fixed payments, you can ask.

Fixed contributions Individual entrepreneurs in 2019 for themselves include two components:

The first is insurance premiums calculated at the current rates established by the Government of the Russian Federation.
The second - in the amount of 1% of the amount of excess income of individual entrepreneurs in excess of 300,000 rubles.

Important changes in fixed payments for individual entrepreneurs from 2018

What has changed since 2018-2019

Since 2018, one more major changes will be introduced, both in their size, calculation procedure, and payment terms. We will make all changes to the article in the course of their implementation and we will carry out all the explanations.

Changes in 2018:

The size of payments no longer depends on the size of the minimum wage.
For 2018, the payment to the Pension Fund of the Russian Federation was set at 26,545 rubles, and to the compulsory medical insurance - 5840. At the same time, the amount will be indexed annually. As a result, we get an amount more than in 2017, but less than calculating them based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay to the Pension Fund of Russia - 29605.68 rubles, and to the compulsory medical insurance - 5807.27.
The formula for calculating the maximum amount of contributions to the PFR has been changed - it will also not depend on the size of the minimum wage. Its size will be 212,360 rubles for 2018.
1% from the excess of income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as it was before.

The amount of fixed payments to individual entrepreneurs in 2019 for themselves

The obligatory payment consists of two parts - the first, which is paid in mandatory, the second - when the income exceeds 300,000 rubles. The fixed component is set by the government for a year, and the variable depends on income.

Annual payments for 2018 to the Pension Fund and to the compulsory medical insurance (fixed part)

Starting in 2018, the government changed the procedure for calculating the fixed part of an entrepreneur's contributions for himself. It was decided to remove the minimum wage from the calculation. The amount of contributions for 2018 was increased, but if it had not been untied from the minimum wage, which was increased, the amount of the payment would have been higher.

The fixed contributions of individual entrepreneurs in 2018 for themselves and 2019 for themselves will be:

Year	Pen. Fear. (26%), p.	Honey. Fear. (5.1%), p.	Total, p.
Dec 2019	RUB 29 354 00 kopecks	6 884 rubles 00 kopecks	RUB 36,238 00 kopecks
2018 Nov.	RUB 26,545 00 kopecks	5 840 rub 00 kopecks	RUB 32,385 00 kopecks

The amount of contributions for 2018 is set at 32,385 rubles, of which:

In the FIU, you need to pay 26545.
On OMS 5840.

The procedure for calculating the amount of contributions for an incompletely worked year has not changed compared to 2018.

Important! If you register an individual entrepreneur not from the beginning of the year or close it during the year, then payments must be calculated in accordance with the time worked for the year.

1% from income over 300 thousand in 2019

This amount of compulsory payment must be paid by those entrepreneurs whose income for the year received more than 300 rubles. This obligation is enshrined in the law.

Moreover, in this calculation for general rules the expenses incurred for the period are not taken into account at all - the payment must be made even if at the end of the period a loss was received.

In different tax systems, the following amounts are accepted as income:

On the STS 6% - all incomes received for the period (we take the basis for calculation from KUDiR, column 4);
On the simplified tax system 15% - the basis for calculation is income, according to Art. 430, item 9, p.p. 3. In 2018, the tax authorities clarified this issue. Also released. Let us remind you that earlier the courts adopted a different opinion due to the lack of clarity. For example, Arbitration court Kemerovo region when considering the case Zharinova Oh.The. in case No. А27-5253 / 2016 dated July 24, 2017, taking into account the decision Constitutional Court RF 30.11.2016 No. 27-P took the side of individual entrepreneurs and 1% counted from the difference.
On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
On a patent - the maximum possible income for the year under the patent from which the amount of the patent is calculated (Art. 430, p. 9, p. 5, revenues are calculated in accordance with Art. 346.47 of the Tax Code). In this case, the income actually received for the period is not taken into account.
Unified agricultural tax - based on the income received for this (the base is taken from the KUDiR, column 4).

Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. Moreover, if the individual entrepreneur is on the Patent, then the amount of potential income is taken, not taking into account the total amount of income received on patent system taxation.

It should be borne in mind that the amount of payment in the amount of 1% cannot exceed the calculated limit, defined as the minimum wage * 8 * 12 * 26% (for 2017), reduced by the part of the fixed payment attributable to the PF.

In connection with the abolition of the binding of formulas to the size of the minimum wage, the maximum possible amount of payment is calculated at the rate of eightfold the amount of FP established for the year.

Thus maximum amount payment to the FIU is:

For 2019 - 259,080 rubles.
For 2018 - no more 259,080 rubles.

Calculation formula: (Income - 300,000) x 1%.

This payment must be made before April 1 of the new year, which follows the reporting year. The payment is sent as a separate order.

Attention! You can use ours. It will allow you to calculate the numbers required for payment. Everything is simple and straightforward.

1% for heads of a peasant-farm: features

The only category of entrepreneurs who do not pay 1% are heads of peasant farms. They were singled out as a separate clause - Article 430, clause 2 of the Tax Code of the Russian Federation. It states that they pay a fixed portion, 1% is not specified here. Also, such a norm is enshrined in Art. 14, part 2 of the federal law of July 24, 2009 No. 212 FZ.

However, there is one important detail - if an individual entrepreneur who is the head of a farm conducts other activities within the framework of this farm as an individual entrepreneur, then contributions are paid on two grounds:

1% is not paid for activities that fall under the peasant farm.
For other activities, 1% percent must be calculated. Suppose if an individual entrepreneur is engaged in the sale of spare parts for tractors or other activities that do not fall under the peasant farm.

Terms of payment of contributions, KBK and where to pay them in 2019

The due dates for the payment of contributions for 2018 are as follows:

The fixed part must be paid no later than December 31 of the reporting year.
Due to the change in the terms of payment, 1% must be paid no later than July 1 following the reporting year.

Payments by individual entrepreneurs to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid before December 31. At the same time, payments are no longer made to the pension and compulsory medical insurance fund, but according to the details to their tax office.

The transfer can be made in one amount or by dividing it into parts on a quarterly basis. However, it is better to pay on a quarterly basis, since these amounts can be used to reduce tax payments on a quarterly basis, rather than a one-time payment if they are made in one payment.

KBK for payment of insurance premiums for individual entrepreneurs in 2018-2019:

Payment type	2018 Nov.
Recipient, KBK	IFTS
Penny. Insurance	182 1 02 02140 06 1110 160
Honey. Insurance	182 1 02 02103 08 1013 160
1% from excess of 300,000 rubles.	182 1 02 02140 06 1110 160

Deadline for payment of fixed contributions when closing an individual entrepreneur

If you closed an individual entrepreneur, then in this case you need to pay off debts to the pension fund and the health insurance fund. At the same time, the timing of payment of contributions is different. According to FZ-212, Art. In this case, 15 days are allotted to close the debt. In this case, the countdown begins from the day the entry was made in State Register on the closure of business.

Reducing taxes through insurance premiums

Attention! The table shows the procedure for calculations if an individual entrepreneur operates on the same taxation system, for example, for a simplified tax system with UTII, read this article.

The current legal provisions allow for some taxation systems to reduce the amount of tax by the amount of the sent insurance premiums.

Tax system	Individual entrepreneur with employees	IE without workers
IE on the simplified tax system "Income"	An entrepreneur is allowed to reduce the calculated tax amount by the amount of contributions paid to the Pension Fund of the Russian Federation and the MHIF for himself and his employees with contracts, but not more than 50%, and also by 1% from the excess of income of 300,000 rubles.	The entrepreneur is allowed to reduce the calculated tax amount by full amount paid contributions to the FIU and the MHIF. In this case, you can take into account not only fixed payments, but also contributions that are transferred from the income received more than 300 rubles. Such a decrease can only be made in the same period when the corresponding payments to the funds were made.
SP on UTII	Since 2017 subject to availability employees tax on UTII can be reduced both by the amount of payments to funds for their employees, and by the amount of contributions made by individual entrepreneurs for themselves, but not more than 50% of the tax. In cases where employees were not registered with the entrepreneur for the whole year, such a rule should be applied only in those quarters when the employees were actually present.	An entrepreneur can reduce the amount of tax by the full amount of the contributions transferred for himself.
Individual entrepreneur for STS "Income minus Expenses", for Unified agricultural tax or OSNO	If the entrepreneur is on these tax systems, then he has the right to take into account the full amount of insurance premiums transferred for himself and his employees as expenses when determining the tax base. Not only payments to the FIU can be taken into account, but also social insurance and medical insurance.	If an entrepreneur is on these tax systems, then he has the right to take into account the full amount of insurance premiums listed for himself as part of expenses when determining the tax base. Not only payments to the FIU can be taken into account, but also social insurance and medical insurance.
SP on the Patent	The cost of a patent is strictly fixed and cannot be reduced by insurance payments made both for themselves and for their involved employees.	The cost of a patent is strictly fixed and cannot be reduced by insurance payments made for oneself.

Important! When reducing the tax on UTII, it is necessary to take the amount of contributions transferred for employees or for individual entrepreneurs during the reporting period. For example, the tax for the second quarter can be reduced by the amount of the contributions listed for the period from April to June.

The question may also arise:“Since the declaration is submitted before July 20 (let's take the example of the 2nd quarter), is it possible to reduce the tax by the amount of the transferred contributions in July, before the declaration is submitted”?

Answer: No. Only contributions listed in the reporting period are taken. In this example, contributions paid before July 20 reduce the UTII tax for the third quarter.

Responsibility for non-payment of insurance premiums

In the case when the entrepreneur did not pay the contributions at all, or did it with a delay, a fine is imposed on him. It will be 20% of the unpaid amount.

At the same time, if during the inspection it is proved that the transfer was not made intentionally, then the amount of penalties will be increased to 40%. In addition, the same amount of a fine may be imposed on an entrepreneur who has not for the first time disrupted the payment deadline.

Also, for each day of late payment, an additional penalty will be charged. Its size is 1/300 percent of the Central Bank's refinancing for each day of payment delay, including weekends and holidays.

And not in the FIU as before.

Individual entrepreneurs without employees pay insurance premiums on two grounds: pension insurance(OPS) and mandatory health insurance(OMS) in a fixed size.

How much to pay contributions for an individual entrepreneur in 2017?

The amount of contributions for individual entrepreneurs without employees is regulated by article 430 of the Tax Code of the Russian Federation and depends on the federal minimum wage and the rate of insurance premiums.

To calculate contributions for 2017 we use the minimum wage of 7,500 rubles., established from July 1, 2016 by Art. 1 Federal law dated 02.06.2016 N 164-FZ.

Contributions to compulsory pension insurance (MPI) are calculated as the minimum wage x 12 x the rate of insurance premiums for MPI 26% + 1% of income over 300 thousand rubles.

7,500 x 12 x 26% + 1% of income over 300 thousand = 23,400 rubles. + 1% of income over 300 thous.

For entrepreneurs with an annual income of less than 300 thousand rubles. the amount of contributions for the MPI in 2017 is 23,400 rubles.

At the same time, the maximum amount of contributions to the MPI is limited to the amount of 8 minimum wages, i.e. no more

7,500 x 8 x 12 x 26% = 187,200 rubles.

So, entrepreneurs with an income of more than 16.680 million rubles. pay contributions for OPS in the amount of 187,200 rubles. and no more.

In addition to contributions for the OPS, we also pay contributions for health insurance (MHI).

They are calculated like this:

Minimum wage x 12 x tariff of insurance premiums for compulsory medical insurance 5.1%

7,500 x 12 x 5.1% = 4,590 rubles.

If the income of the individual entrepreneur is less than 300 thousand rubles, then the amount of contributions for 2017 will be 27 990 rubles. due until December 30th.

If the individual entrepreneur earned more than 300 thousand rubles in a year, then, in addition to 27,990 rubles. will have to pay another 1% of income over 300 thousand rubles. by July 1, 2018.

The maximum amount of contributions in 2017 is limited to 191,790 rubles. (4,590 rubles in the MHIF and 187,200 rubles for the OPS) for individual entrepreneurs with an income of 16.680 million rubles. and more.

When do you have to pay contributions to individual entrepreneurs?

The payment deadline for the fixed part of contributions is December 31, and an additional 1% of income is more than 300 thousand rubles. - until July 1, 2018.

How to pay insurance premiums for individual entrepreneurs in 2017?

You can pay contributions from your current account by payment orders. If the individual entrepreneur does not have a current account (according to the law, the entrepreneur is not obliged), then you can pay according to receipts in cash at a bank branch.

How to get receipts for payment of taxes by individual entrepreneurs in 2017?

You can make payments for payment of contributions with the correct CCC through the service on the tax website https://service.nalog.ru/payment/payment.html
You can find it on home page site https://www.nalog.ru/ in the section "Electronic services" -> "Pay taxes".

On the page that opens, select the type of taxpayer - individual entrepreneur and the type of document for payment. To generate a payment order for cashless payment from our current account, select the item "Payment order". If you need to make a receipt for payment at a bank branch in cash (As a normal payment for an individual), then select “ Payment document».

For contributions to OPS for 2017, select in the name of the payment "Insurance fixed contributions for compulsory pension insurance credited to the budget of the Pension Fund Russian Federation for payment of insurance pensions ".

Again "Next" and fill in the payment details:
- payer status - "09 FE",
- at the bottom of the payment, select "TP - payments of the current year",
- tax period "Annual payments 2017",
- the amount of the fixed payment for contributions to the MPI for 2017 is 23,400 rubles.
If the individual entrepreneur had incomes over 300 thousand rubles. then an additional 1% of such income is paid for the same details. You can generate one receipt for the total amount of 23,400 + 1% of income over 300 thousand rubles.

At the last step, press the buttons "Next", "Pay" and "Generate a payment document". A receipt for payment will open in a new window. It can be printed and paid at a bank branch. Or through the online bank of an individual using the index of the document indicated at the top of the receipt.

That's not all. Now you need to make a second payment for health insurance premiums.

To form a receipt for contributions under the compulsory medical insurance, you need to repeat all the steps from the beginning, but in the field "Name of payment" select "Insurance compulsory health insurance contributions working population in a fixed size credited to the budget of the Federal Compulsory Medical Insurance Fund ”.

In the type of payment for OMS, select “ Compulsory health insurance premiums working population for billing periods starting from January 1, 2017«.

Each active individual entrepreneur is obliged to pay, in addition to taxes, also insurance premiums, which go to the medical fund and the pension fund. The fixed payment to the pension fund changes every year and depends on the size of the minimum wage (minimum wage).

The size of the fixed payment to the pension fund in 2017 for individual entrepreneurs

Recently I went to the tax office and took the most recent data. So, the fixed insurance premiums of individual entrepreneurs in the PFR in 2017 are 27998 rubles per year or 6999.5 rubles per quarter... This is the amount of contributions to the Pension Fund and the medical fund.

Every acting individual entrepreneur must pay these contributions even if the income per year is zero. That is, even if you file a zero return, you will still be required to pay insurance premiums. Therefore, if things are going to be closed, then it is better not to hesitate with this.

At first glance, it may seem that 28 thousand rubles in contributions for individual entrepreneurs in 2017 is an unaffordable amount, but if you save 2333 rubles every month, then giving 7 thousand rubles a quarter will not be so difficult.

Where to pay insurance premiums for individual entrepreneurs?

To pay insurance premiums for yourself, you need to look at the tax office and ask them for payment details. Previously, the insurance contributions of individual entrepreneurs and the administration of these contributions were in the area of responsibility of the Pension Fund of the Russian Federation, but today it is the tax authority that deals with this.

Just ask for a receipt, where the required details will be, and also KBK codes(which are usually updated every year). You can also take the receipt at the official service. tax office https://service.nalog.ru/

1% on income above 300 thousand rubles per year

In addition to the fixed part of insurance premiums, individual entrepreneurs also pay 1% to the Pension Fund of the Russian Federation on proceeds of more than 300 thousand rubles per year. But at the same time, the amount of contributions to the pension fund for individual entrepreneurs will not exceed 187,200 rubles in 2017.

Important! Deduction of contributions from taxes

In the event that an individual entrepreneur pays insurance premiums on a quarterly basis, he will be able to deduct the paid insurance premiums on time from the main tax. For example, an individual entrepreneur on the simplified tax system with an income of a couple of hundred thousand rubles a year will be able to not pay taxes at all (since they will be fully deducted from the contributions paid to the Pension Fund of the Russian Federation and FFOMS on time).

Deadline for payment of fixed contributions by individual entrepreneurs for themselves in 2017

Fiscal contributions to individual entrepreneurs can be paid for themselves during 2017 in arbitrary installments, but the most convenient option is to pay in installments every quarter in order to receive the deduction, which I wrote about above. If you pay fixed contributions for yourself after the end of 2017, then you will be charged a penalty.

Why is it important to file your tax return on time?

In the event that you do not report to the tax authorities in time on your taxation system, then these data will soon fall into the pension fund. Pension Fund seeing that you have not filed a declaration, it will be considered that you have high income and they will charge you insurance premiums for yourself to the maximum (that is, from 8 minimum wages). They say that such a situation can be corrected without a trial, but my 5-year experience of running an IP suggests that it is better not to bring it up to this initially.

The minimum wage has grown, will the contributions of individual entrepreneurs grow?

In the summer of 2017, the size of the minimum wage increased by 300 rubles from 7.5 thousand rubles to 7.8 thousand rubles. But this will not affect the insurance premiums of individual entrepreneurs in any way this year, tk. usually for calculating contributions, the size of the minimum wage at the beginning of the year is taken. But this means that in 2018 the size of fixed insurance premiums will definitely grow. And if we take into account the government's plans to raise the minimum wage to living wage, then it can be expected that insurance premiums for individual entrepreneurs in 2018 will proportionally increase with the change in the size of the minimum wage.

Why is this needed?

IE status is costly for small entrepreneurs. Especially in the provinces. But the presence of IP gives many advantages. For example, when you are listed as an individual entrepreneur and pay premiums, you have an insurance record. In addition, an individual entrepreneur has more opportunities to work with legal entities, and also has the ability to take out a loan from a bank, because he has an income document. The presence of the IP seal makes it possible to take students for practice.

However, if you suddenly ceased activities, then the IP needs to be closed and not wait until you have serious debts.

When an economic entity decides to work as an entrepreneur, after registration, it has an obligation to pay contributions in fixed amounts for compulsory types of insurance. The individual entrepreneur is given the right to fulfill this obligation during the reporting year, while this action can be performed non-cash through banks or with cash using terminals.

Since 2018, the following changes have been made:

Fixed part contributions no longer depend on the minimum wage. Now they are set for a year by the government in a strictly fixed number.
The deadline for payment of 1% has been changed. Now the deadline for payment is not until April 1st, but until April 1st and
The amount of the payment for 2019 has been increased.

The amount of insurance premiums for individual entrepreneurs in 2018-2019

Payments for compulsory insurance of individual entrepreneurs consist of a mandatory part, determined in a fixed amount, and amounts of deductions in excess of the established amount of income of 300 thousand rubles.

Fixed payment since 2018

Pension and medical insurance is mandatory for individual entrepreneurs, regardless of the regime used and the fact of work. The main condition for the entrepreneur to be registered in the USRIP. From 2018, contributions no longer depend on the established minimum wage and are set by the government for the next year.

The fixed component of the payment is no longer tied to the minimum wage and is:

Period, year	Pension insurance, rub.	Medical insurance, rub.	Total
2018	26545.00	5840.00	32385.00
2019	29354.00	6884.00	36238.00

Important! If the registration of an individual entrepreneur or its closure occurs within a year, then the amount of the fixed payment is proportionally recalculated.

1% from excess of income over 300 thousand rubles

This part of the fixed payment is mandatory for those entities for which, according to the results for the year, the proceeds received exceeded the established amount of 300,000 rubles. This amount is determined at the rate of 1% of the excess of the entrepreneur's income.

That is: (Entrepreneur's income - 300,000) * 1%

Entrepreneurs need to understand the following:

In case of imputation, one should take not actually received income, but imputed income received by calculation.
With a simplified taxation system of 6% - the actual income received.
With a simplified taxation system of 15% - the actual income received, and it is not necessary to reduce it by the amount of expenses incurred.
Under OSNO - from this year, individual entrepreneurs received the right to use the difference between the income received and professional deductions
For PSN, the calculated maximum patent value is applied.

Attention! You can use ours. He will perform all calculations online, if necessary, you can print the result.

Terms of payment of fixed payments to individual entrepreneurs

The legislation establishes the following payment terms:

The entrepreneur must pay the fixed payment by the end of the reporting period, that is, until December 31 of the current year.
Contributions in the amount of 1% must be transferred to the budget by July 1 of the following year. The due dates for the 1% payment have been changed starting with the 2017 payment due in 2018.

The first part of individual entrepreneurs can be paid at their convenience. These can be monthly or quarterly payments. The entrepreneur is given the right to pay this amount in one payment immediately or at the end of the year.

The main requirement is that the payment of a fixed amount is made before the end of the year.

However, individual entrepreneurs who are going to take into account contributions when calculating payments for special modes should know the following:

- the tax can be reduced by the amount of paid contributions in the respective periods. That is UTII for 1 sq. can be reduced by contributions if their payment took place from January to March of this year.
- payment of fixed amounts can be taken into account when calculating both advance payments and the entire tax. It all depends on when it was produced.

Entrepreneurs who are not employers can pay contributions so that the amount of the calculated tax payable is equal to 0, if the amount of income and expenses received allows it.

KBK for payment of fixed contributions to individual entrepreneurs in 2018-2019

Since the beginning of this year, there has been a change in the administrator of contributions - now management has passed to tax office... In this regard, were introduced new KBK which now start with code 182.

Pension insurance contributions:

Contributions to fixed amount and 1% - 18210202140061110160
Penalty - 18210202140062110160
Fines - 18210202140063010160

For contributions to compulsory medical insurance:

Contributions - 18210202103081013160
Penalty - 18210202103082013160
Fines - 18210202103083013160

How to generate a payment receipt for payment of fixed payments

The obligation to transfer contributions can be fulfilled in cash at a bank branch, or electronically. In addition, you can draw up a payment order and make a transfer through an open current account with a bank.

How to generate a payment using the tax service on nalog.ru?

Tax website offers convenient service to automatically create a receipt for payment of contributions through a bank branch.

Step 2. In the payer field, click "Individual entrepreneur", in the " Settlement document"The" Payment document "is affixed. With its help, you can get a form for transferring through a bank, or pay with electronic money. If you select "Payment order" - then you can create a document for transferring these amounts from the current account. But it will also be necessary to indicate the details tax authority- the recipient.

Step 3. The required KBK is affixed, after which you need to press Enter. The rest of the fields should be filled in automatically. In this case, the code must be specified without spaces and other unnecessary characters. If you see an inaccuracy in the entered information, then you can press the "Back" button and fill in the fields again.

Attention! KBK must be entered in one piece without spaces.

Step 4. The details of the recipient of contributions are filled in. The column "Address of the object of taxation" must be skipped. In the "IFTS Code" select the tax office to which the payment is made. Below is indicated municipality(selected from the drop-down list).

An additional window will open to enter the address:

Step 5. The details of the payment document are indicated. “Person status” - 09, entrepreneur is selected. "TP" is selected as the basis for payment - current payment this year. In field " Taxable period»The payment for the year is selected, and the year for which the payment must be made is also displayed. Payment amount - desired amount of payment.

Step 6. Entering information about the payer. His full name, TIN code are filled in. The field "Address" is filled in a separate window, information is selected from reference books. The TIN field must be filled in if you plan to pay electronically.

Step 7. You need to check the correctness of the data again and click the "Pay" button. In the window that opens, select:

If payment is made in cash through a bank branch, then a receipt will be created for printing:If the fee is paid non-cash, then a window with the logos of banks and payment systems will open, and you will need to select the desired one:

How to fill out a payment order for payment through a bank on an individual entrepreneur account

If an entrepreneur has a bank account, then the payment of fixed contributions can be made through it, making payment order... To do this, it is best to use special assistance services or accounting programs.

The peculiarity of processing a payment order for the transfer of fixed contributions:

In the status of the payer, the code "09" is put down;
The TIN of the entrepreneur is recorded, the KPP field must be left blank, because the entrepreneur does not have it.
The full name of the payer (entrepreneur) and his bank details - name banking organization, BIK, correspondent account and current account. Below are the details of the recipient - tax. You can find them on the FTS website.
In field 104, the BCC of the payment is entered without spaces;
In field 105, OKTMO is recorded;
In the next field, the "TP" code is written - that is, the current payment;
The payment periods are a year, therefore, in the next field, GD.00.17 is recorded. The last 2 digits are the two digits of the payment year, 2017.
In the field "Type of payment" is written "01";
In the field "CODE" 0 is entered;
Payment order - 5;
Fields 108 and 109 must be filled in with "0", field 110 is not filled.
The purpose of the payment is recorded. Here you need to indicate that fixed contributions are paid from income up to a trust of thousands of rubles, for 2017 and affix the registration number.

Responsibility for non-payment of contributions

All contributions must be paid on time. If this is not done, the tax office may impose a fine on the entrepreneur. Its amount is calculated based on the amount of unpaid contributions. The minimum amount of penalties is 20% of the amount of the debt, it will be awarded in the case when there was no malicious intent in the event of delay. For example, the individual entrepreneur confused the payment date or simply forgot.

If the entrepreneur does not pay the amount of contributions on purpose, the amount of the sanctions will increase and amount to 40% of the amount.

Attention! In addition, for the period between the date of payment and the actual time of transfer of money, penalties may be charged. They are calculated as 1/300 of the Central Bank's rate for each day overdue.

The amount of the fine can be reduced through the court if the individual entrepreneur proves that he had extenuating circumstances(for example, was in the hospital). The minimum size of the reduction is 2 times. However, the amount of the penalty interest cannot be reduced; they will have to be paid in full.

In 2017, new amendments were made to the legislation concerning individual entrepreneurs.

In order to simplify the maintenance and conduct of business, within the framework of anti-crisis plan some initiatives have been approved.

Such as, for example: tax and supervisory holidays, an increase in the types of activities for patent holders, a restriction double taxation other.

Taxes paid by individual entrepreneurs without employees and with employees for 2017

In the Russian Federation, a businessman is given a choice of a taxation system.

One of the five existing options is selected depending on the scope of the business, the number of employees and resources.

The amount paid by the individual entrepreneur to the treasury will depend on the chosen mode.

Therefore, it is important to know some of the intricacies of paying taxes to individual entrepreneurs for 2017 without employees and with employees in different variations of taxation.

Payments for individual entrepreneurs without workers

For individual entrepreneurs who work without the involvement of hired employees, there is a basic and special modes taxation:

OSN (main taxation system) during registration is automatically assigned to the individual entrepreneur.
If the individual entrepreneur gives preference to another system, it is necessary to issue and submit an application for the transition within a certain period of time.
DOS consists of several taxes, as a result of their addition, a rather large amount is obtained:
The simplified taxation system (STS) can sometimes significantly reduce the expense of individual entrepreneurs.
Much depends on the success of the development of the enterprise and the choice of the entrepreneur:
1) Income with a rate of 6%.
2) Profit with a rate of 15%.
Imputed income tax (UTII) is popular among individual entrepreneurs without workers.
It simplifies reporting and tax pressures.
Payment is 15% of income;
The patent system completely excludes the payment of tax, it is necessary to pay 6 percent of the basic profitability of an individual entrepreneur for a patent;
The unified agricultural tax (UAT) applies exclusively to industries related to agricultural products.
The organization pays 6% of the profits to the treasury.

All special modes are designed for certain types of activities.

In some situations, it may be illegal to use any of the modes.

Taxes for individual entrepreneurs with employees

An entrepreneur who attracts employees with their further employment is an employer.

except wages employees, additional contributions for each employee are added to his expenses:

Personal income tax persons (NDFS) is 13% of the employee's salary, is deducted from this amount.
Insurance contributions to off-budget funds.

An individual entrepreneur with employees in 2017 can legally save on payments and deductions.

For example, individual entrepreneurs engaged in the production of toys and food.

How taxes and contributions of individual entrepreneurs are calculated in the current 2017

SP is simple individual with the right to entrepreneurial activity.

Unlike legal entities, taxes from individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what, when to pay and how to calculate.

Obligatory insurance contributions to the Pension Fund (pension tax)

If the income of the individual entrepreneur for 2017 is within 300 thousand rubles, then the formula for the calculation looks like this:

1 minimum wage * 12 * 26%.

If the amount exceeds 300 thousand rubles, an additional 1% is imposed on income received in excess of this mark.

The upper limit of the contribution to the FIU is not more than

8 minimum wages * 12 * 26%.

Compulsory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs with any income and amount to 4,590 rubles, they are considered as follows:

1 minimum wage * 12 * 5.1%.

IE contributions for employees

The above has already been considered detailed description calculation of this contribution.

Taxes on the simplified tax system

The so-called "simplified" is very popular among small business entrepreneurs.

Tax is levied on either income or income minus the amount of expenses, at the discretion of the entrepreneur himself.

To calculate the amount to be paid, we multiply the base by the rate, which is:

"Expenses are deducted from income" -15%;
"Income" - 6%.

In some regions, the rate has been reduced from 15% to 5%, and 6% even to 1%.

Local authorities do this with the aim of attracting investment or developing certain types of activities.

Please note that the tax on simplified taxation, as in the general regime, is calculated based on the amount of total income.

Accordingly, if the individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

Individual entrepreneurship taxes for PSN

This mode is designed exclusively for IP.

It is necessary to find out which types of activity a patent can be obtained in the territorial inspections, since there are amendments and changes in each region.

The patent is valid only for the subject where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees cannot exceed fifteen people, and the maximum annual income can be no more than 60 million rubles.

A patent can be taken for a period from 1 month to 12 months.

To find out the cost of a patent for a year, you need to know the potential income for a year in a given field of activity, which is multiplied by 6%.

A patent for a maximum period of 6 months must be paid within 25 days after it becomes effective.

If its duration is more than six months, payment is made in the following order: one third is paid within 25 days, the rest no later than 30 days before its expiration.

Taxes on UTII

The payment is valid for some areas of activity.

Regionally, their list may not only be reduced, but such a regime may be completely prohibited.

The tax is calculated as follows:

DB * FP * K1 * K2 * 15%,

K1 - deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
К2 - coefficient of reduction, set annually by regional structures (ranges from 0.005 to 1).
DB - basic monthly income per physical unit. indicator.
FP is a physical indicator, which is the number of workers, commercial facilities or the area of a trade hall and many other options.

The payment is mainly calculated for 3 months, that is, for a quarter.

It is paid until the 25th of the month following the quarter.

There are restrictions on the number of employees, their number should not exceed 100 people.

Tax for individual entrepreneurs on unified agricultural tax

The payment is calculated for those who produce agricultural products.

The tax is calculated according to the principle:

“Total income minus expenses”, the constant tax rate is 6%.

If an individual entrepreneur is already carrying out its activities using a common or simplified taxation system, it is possible to switch to the Unified Agricultural Tax only from the beginning of next year.

Combining tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save money, there is another great opportunity - to combine some tax regimes with each other.

Considering the approximate tax burden, you can work in one mode for one type of activity, and for another activity you can choose a more optimal option.

In the event that activities are carried out at different objects, it is possible to combine the modes one by one.

Combination options: PSN and STS; UTII and PSN; ESKhN and UTII; UTII and PSN; UTII and STS

Incompatible: STS and OSN; Unified agricultural tax and simplified taxation system.

It is impossible to say unequivocally how to correctly and profitably combine taxation regimes.

Since the amounts must be calculated for each of the regions and types of activity individually.

But, using these principles, it is definitely possible to reduce payments without breaking the law.

The amount of additional contributions, payments that the individual entrepreneur pays from himself in 2017

Apart from all listed taxes, the duties of an individual entrepreneur include the payment of property taxes:

Transport tax (imposed on the entrepreneur's personal transport)
Property tax (apartment, summer residence, house, etc.)
Land tax (plot of land)
Water tax (well, well)

Since 2017, a new accrual system has come into force: by cadastral value.

Prior to that, the inventory system was in operation.

By new system the amount of taxes that must be paid to the treasury has increased significantly.

The tax rate for residential premises in Moscow is:

for rooms with cadastral value up to 10 million rubles - 0.1%;
from 10,000,000 to 20,000,000 rubles. - 0.15%;
from 20,000,000 to 50,000,000 rubles. –0.2%;
from 50,000,000 to 300,000,000 rubles. - 0.3%.

For objects worth more than RUB 300,000,000, the rate is 2% when calculating.

Units that are not yet completed are also taxed at a rate of 0.3%.

The cadastral value is determined by order of an independent expert, the information is stored in the state real estate cadastre.

Revaluation is carried out at least 1 time in 5 years and not more often than 1 time in 2 years, in some regions for 3 years.

Retirees
Participants in hostilities
Disabled
Military contractors
Order bearers
Chernobyls
Some categories of state employees

Since 2017, the law on the tax on the sale of apartments has been changed, the period of ownership of the object without taxation has become 5 years, instead of 3.

When selling real estate, the owner will have to pay 13% of personal income tax.

There are also additional industry taxes, they depend on what the entrepreneur's activities are related to:

Mineral tax
The payment is paid if the entrepreneur's field of activity is directly related to the extraction of minerals
Charged in the amount depending on the location of the site and its area
Hunting
The payment is charged to persons who have a license to use elements of the animal world
Fishing
Charged from persons licensed to use water bodies
Release of printed products
Holding lotteries

Additional taxes, fees and charges are payable under any taxation system chosen by the entrepreneur.

Is it obligatory to pay something to an individual entrepreneur without activity and employees

For some reason, aspiring entrepreneurs believe that if their enterprises are idle and do not generate income, then they do not need to pay anything.

According to the law of the Russian Federation, regardless of whether an individual entrepreneur is working or not, insurance premiums are still paid.

Likewise, the entrepreneur must submit all required reports to the tax office.

In the case of a non-working company, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year, by quarters.

Remember that all taxes and contributions not paid on time are subject to a penalty in the form of a penalty, sometimes a very large amount comes out.

And you will be required to repay it along with the main payment.

It is much cheaper and more efficient to pay everything on time!

Calculation of Fixed Contributions for 2017

The procedure for calculating contributions to the FIU in 2017:

until December 31 of the reporting year, a fixed portion of the contributions is paid. It is obligatory for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regime and the amount of income received. Fixed contributions to the PFR are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
until April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year)

In FFOMS in 2017 only fixed payments are paid. Contributions to the FFOMS from income over 300 thousand rubles. are not calculated or paid. Fixed contributions to the FFOMS are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12)

To calculate insurance premiums for the entire 2017, you need minimum size wages set as of January 1 of the reporting year *. Calculate annual amount contributions will be based on the amount set for July 1, namely - 7500 rubles.

Fixed Contributions for 2017

* Calculations are based on the minimum wage for 2017 - 7,500 rubles.

Contribution	Rate	KBK for 2017	For 1 month	For 1 quarter	In a year
Pension Fund (insurance part)	26%	18210202140061110160	1950-00	5850-00	23400-00
FFOMS	5,1%	18210202103081013160	382-50	1147-00	4590-00
Total:			2332-50	6997-50	27990-00

Calculation of contributions for an incomplete reporting period

If the IP did not work full reporting period, the amount of insurance premiums is calculated as the amount:

contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x Number of months);

the amount of contributions for an incompletely worked month (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month x PFR (or FFOMS) rate);

Those. if the entrepreneur is registered on February 10, 2017, the amount of insurance premiums for 2017: in the Pension Fund of the Russian Federation will be 20,753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).

The deadline for payment of fixed payments is until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for income over 300 thousand rubles

If the income of the individual entrepreneur for settlement period will exceed 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (Pension Fund + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount *.

The legislation provides for a limitation of the amount of insurance contributions to the Pension Fund of the Russian Federation. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the PFR tariff increased by 12 times. Those. for 2017 maximum size contributions to the Pension Fund of the Russian Federation is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs using the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

Tax regime	Income	Where do we get
OSNO (income from entrepreneurial activity)	Income taxable with personal income tax, reduced by the amount of professional tax deductions... Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No.BS-4-11 / [email protected]».	Declaration 3-NDFL; p. 3.1. and p. 3.2. Sheet B
STS regardless of the selected taxation option (6% or 15%)	Taxable income Single tax... Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation
Patent system	Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the value of the patent is calculated
UTII	Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 page 100 of the UTII Declaration. If there are several Sections 2, all amounts on page 100 are added
ESHN	Unified agricultural taxable income. Calculated in accordance with clause 1 of article 346.5 of the Tax Code of the Russian Federation	The total of column 4 of the Book of Income and Expenses

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.

Payment term: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

To the attention of entrepreneurs! Since 2017, for the payment of a contribution from income exceeding 300 thousand rubles. the following KBK are used:

182 1 02 02 140 06 1110 160 for contributions from income for 2017 and later;
182 1 02 02 140 06 1200 160 for contributions from income for 2016 and earlier.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 thousand rubles in 2017. The amount of insurance premiums to the Pension Fund will be: fixed part 23,400.00 rubles. + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles. Total: RUB 44,400.00 In FFOMS, regardless of the amount of income, we pay a fixed payment of 4590.00 rubles.

Examples of calculations of Advance payments for the 1st quarter of 2017

Individual entrepreneurs without workers, taxation system "income"

	Description	Calculations	Result
1	We count tax base (income)	RUB 330,000	RUB 330,000
2	We count initial tax	RUB 330,000 x 6%	19 800 rbl
3	We count insurance premiums cumulative total for 1 quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to fear contributions, which do not exceed the primary tax)	RUB 6,998 (contributions)< RUB 19,800 (primary tax)	RUB 6,998
5	We calculate advance payment for 1 quarter (lane tax - deduction)	19 800 rub - 6 998 rub	12 802 rub
			12 802 rub
Deadline for payment:			25th of April
KBK:			18210501011011000110

Individual entrepreneur with employees, "income" taxation system

The individual entrepreneur's income for the 1st quarter amounted to 330,000.00 rubles. Fixed contributions to the Pension Fund of the Russian Federation and FFOMS were paid for the 1st quarter = 6998.00

	Description	Calculations	Result
1	We count tax base (income) cumulative total for 1 quarter	RUB 330,000	RUB 330,000
2	We count initial tax (tax base x tax rate)	RUB 330,000 x 6%	19 800 rbl
3	We count insurance premiums cumulative total for 1 quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to fear contributions,	RUB 6,998 (contributions)< RUB 9,900 (primary tax / 2)	RUB 6,998
5	We calculate advance payment for 1 quarter (lane tax - deduction)	19 800 rub - 6 998 rub	12 802 rub
The total advance payment for the 1st quarter is equal to:			12 802 rub
Deadline for payment:			25th of April
KBK:			18210501011011000110

Individual entrepreneur without employees, taxation system "income - expenses"

	Description	Calculations	Result
1	We count income cumulative total for 1 quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for 1 quarter	RUB 150,000	RUB 150,000
3	We count tax base (income - expenses) growing in total for 1 quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	477,000 rubles
The total advance payment for the 1st quarter is equal to:			477,000 rubles
Deadline for payment:			25th of April
KBK:			18210501021011000110

Individual entrepreneur with employees, taxation system "income - expenses"

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

	Description	Calculations	Result
1	We count income cumulative total for 1 quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for 1 quarter	RUB 150,000	RUB 150,000
3	We count tax base (income - expenses) growing in total for 1 quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	477,000 rubles
The total advance payment for the 1st quarter is equal to:			477,000 rubles
Deadline for payment:			25th of April
KBK:			18210501021011000110

LLC, income tax system

	Description	Calculations	Result
1	We count tax base (income) cumulative total for 1 quarter	RUB 330,000	RUB 330,000
2	We count initial tax (tax base x tax rate)	RUB 330,000 x 6%	19 800 rbl
3	We count insurance premiums cumulative total for 1 quarter	RUB 6,998	RUB 6,998
4	We define deduction (equal to fear contributions, which do not exceed the primary tax / 2)	RUB 6,998 (contributions)< RUB 9,900 (primary tax / 2)	RUB 6,998
5	We calculate advance payment for 1 quarter (lane tax - deduction)	19 800 rub - 6 998 rub	12 802 rub
The total advance payment for the 1st quarter is equal to:			12 802 rub
Deadline for payment:			25th of April
KBK:			18210501011011000110

LLC, taxation system "income - expenses"

The income of the individual entrepreneur for the 1st quarter amounted to 3,330,000.00 rubles. Expenses - 150,000.00 rubles

	Description	Calculations	Result
1	We count income cumulative total for 1 quarter	RUB 3,330,000	RUB 3,330,000
2	We count expenses cumulative total for 1 quarter	RUB 150,000	RUB 150,000
3	We count tax base (income - expenses) growing in total for 1 quarter	3 330 000 - 150 000	RUB 3,180,000
4	We calculate advance payment for 1 quarter (tax base x tax rate)	RUB 3,180,000 x 15%	477,000 rubles
The total advance payment for the 1st quarter is equal to:			477,000 rubles
Deadline for payment:			25th of April
KBK:			18210501021011000110

Based on materials: vesbiz.ru, buhsoft.ru, malyi-biznes.ru

Overhead power line installation list

Filling in interim reporting in the FSS - sample

Transfer of insurance premiums SP per year. Samples of payments by individual entrepreneurs for the payment of fixed insurance premiums "for themselves