Calculate insurance premiums for yourself. How can an employer calculate insurance contributions to the Pension Fund? Example of calculation if the period is not full

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How to use the calculator

The individual entrepreneur insurance premium calculator helps calculate mandatory individual entrepreneur insurance premiums for 2017 -2019. To calculate contributions, select the desired year and indicate the income received if it is more than 300 thousand rubles.

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Who pays insurance premiums

All entrepreneurs pay a fixed portion of insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund, even in the absence of activity.

If your income for the year exceeds 300 thousand rubles, then an additional 1% of the excess amount is paid to the Pension Fund.

How to calculate income

To pay an additional 1% to the Pension Fund, the amount of income is calculated as follows:

• for the simplified tax system - this is all income, excluding expenses ( line 113 of section 2.1.1 of the declaration under the simplified tax system income and line 213 of section 2.2 of the declaration under the simplified tax system income minus expenses),
• for UTII - this is imputed income for the year ( the sum of the values ​​​​on line 100 of section 2 of the UTII declarations for all quarters),
• for the patent system, this is the potential annual income ( line 010). If the patent was received for a period of less than 12 months, then the annual income must be divided by 12 and multiplied by the number of months of the period for which the patent was issued ( line 020).

If an entrepreneur combines several tax regimes, then the income from each of them is summed up.

Deadline for payment of insurance premiums

The fixed part of the insurance premiums must be paid before December 31. Additional 1% in the Pension Fund - until July 1 of the next year.

Insurance premiums for less than a year

If you have not been registered as an individual entrepreneur since the beginning of the year, then in the field beginning of the period indicate the date of registration as an individual entrepreneur.

If you have ceased activities as an individual entrepreneur, then in the field end of period indicate the date of termination of activity as an individual entrepreneur.

Attention! Breaking news: As of July 1, 9 new regions are participating in the FSS project, and accountants must submit an important application to the Fund by August 1

Calculation of insurance contributions of individual entrepreneurs to the Federal Compulsory Compulsory Medical Insurance Fund in 2019

Individual entrepreneurs' insurance premiums for compulsory health insurance are calculated using the formula:

The minimum annual contribution for medical services in 2019 is 6,884 rubles. The twelfth part of this amount is paid for each full month of work. The fourth part is paid per quarter. The full fixed amount of the annual contribution must be paid no later than December 31 of the year of the current billing period.

Examples of calculating insurance premiums for individual entrepreneurs in 2019

Example 1
In 2019, the individual entrepreneur PFR pays insurance premiums monthly. Annual income is no more than 300,000 rubles.
Let's find the amount of monthly contributions paid:

• pension: 29,354 ₽: 12 months. × 1 month = 2446.16 ₽;
• medical: (6884 ₽: 12 months × 1 month) = 573.67 ₽.

Total monthly payment amount:

2446.16 ₽ + 573.67 ₽ = 3019.83 ₽.

Example 2
See the conditions of the previous example
Let's find the amount of contributions paid quarterly:

• pension: 29,354 ₽: 12 months. × 3 months = 7338.5 ₽;
• medical: 6884 ₽: 12 months. × 3 months = 1720.9 ₽

Total quarterly payment amount:
7338.5 ₽. + 1720.9 ₽. = 9059.4 ₽.

Example 3
See the conditions of the previous example. At the same time, income for 2019 is 19,420,000 rubles.
For medical insurance for 2019, fixed - 6884 ₽.

Pension:

29,354 ₽ + (19,420,000 ₽ – 300,000 ₽) × 1% = 220,554 ₽.

They have exceeded the maximum limit. Therefore, they pay the maximum limit amount - 234,832 rubles. Of these:

• 29,354 ₽ must be paid no later than the 1st working day of 2020, since December 31, 2018 is a day off);
• 191,201 ₽ (220,354 ₽ – 29,354 ₽) – no later than 07/01/2020

Individual entrepreneurs, being individuals, are required to contribute a fixed amount of insurance premiums to their insurance coverage. Pension and medical savings are mandatory. Social payments are made on a voluntary basis.

We suggest using the calculator below to calculate the amount of an entrepreneur’s insurance contributions for himself online for 2017 for payment in 2018.

Instructions for use

To calculate using the online calculator you only need indicate annual income from activities in the status of individual entrepreneur.

The entire income received is indicated completely excluding expenses incurred.

Only professional tax deductions due to an entrepreneur when conducting business on the general tax system can be accepted for reduction. When working in other modes, you need to calculate the total income for the entire year.

After filling out the only field of the online calculator, you can find out how much you need to pay for 2017 as an insurance premium for compulsory health insurance and compulsory medical insurance.

The result of the online calculation can be seen in the lower field of the calculator. The calculation is carried out in dynamic mode; as the amount of the income indicator changes, the amount of the insurance payment is immediately recalculated.

What does the amount consist of:

1. fixed pension payment;
2. fixed payment for medical purposes;
3. additional non-fixed contribution to compulsory pension insurance.

All three contributions are paid to one body - the Federal Tax Service, but according to three different payments. The first 2 must be paid before January 9, 2018 inclusive (in one amount or in parts), third – until April 2, 2018. The first and third payments are transferred to one KBK, the second to another.

The size of the first two payments depends only on the minimum wage at the beginning of the year, for which the insurance payment is made, and is the same for all individual entrepreneurs, regardless of the result of their annual work.

Whether there is income or not, there was activity, or the individual forgot about the open individual entrepreneur and did not deregister - it does not matter.

If an individual is registered as an individual entrepreneurship, then there is an obligation to pay a fixed insurance premium for compulsory health insurance and compulsory medical insurance.

The amount of the third installment depends only on income, its value is not affected by the minimum wage; it is different for all individual entrepreneurs. If you earned 300,000 rubles in a year. or less (expenses are not taken into account), then the additional contribution is zero. If you earn more than 300,000 rubles in a year, then the additional payment is one percent of the excess amount.

General formula for calculation included in the online calculator:

For 2017= Fixed OPS + Fixed. Compulsory medical insurance +Additional vz. OPS.

Auxiliary formulas used to calculate the size of components in the online calculator:

Fixed vz. OPS = minimum wage * 12 * 26% = 23400

Fixed vz. Compulsory medical insurance = minimum wage *12 * 5.1% = 4590

Additional weight OPS = 1% * (annual income - 300,000)

There is a limit for additional insurance payment. An individual entrepreneur will not pay a huge amount if his income is hundreds of millions of rubles.

Maximum possible additional contribution to OPS= 8 * minimum wage * 12 * 26% = 187200

In all of the above formulas, the minimum wage is taken as of January of the accounting year, in this case, at the beginning of 2017, the minimum wage is 7,500 rubles.

Example calculations for 2017

Initial data for pr Examples are:

• The individual entrepreneur works all year, the total income is 1,380,000. Let us calculate the insurance payment that he must pay for himself.
• Fixed = 23400 + 4590 = 27990
• Additional = 1%*(1380000-300000) = 10800
• General insurance payment = 27990 + 10800 = 38790

Let's check the correctness of the calculation in the online calculator. After indicating 1380000 in a single line, look at the calculation result at the bottom of the calculator:

If the period is not fully worked out

A special case when an individual entrepreneur is either formed in the current year or closed in it. How to calculate the amount of insurance payment for yourself in this case?

Contributions need to be paid only for the time during which the individual was in the status of an individual entrepreneur.

Example:

If the individual entrepreneur was formed on 06/10/20 17, then insurance contributions must be made for the period from June 11 to December 31, 2017.

If an individual enterprise The business was closed on November 10, 2017, then for the period from January 1 to November 10, 2017.

For full months of being an individual entrepreneur, the insurance premium is calculated as the minimum wage * tariff * number of full months.

For pension contributions, the tariff for individual entrepreneurs is set at 26%, for medical contributions - 5.1%.

For an incomplete month in which the entrepreneur is registered or deregistered, the calculation is carried out according to the formula:

Contribution = minimum wage * Tariff * Number of days in individual entrepreneur status / Total number of days in a month

Calculation example:

Predpr The owner was deregistered on March 12, 2017. Income as of this date from the beginning of the year = 350,000.

Calculation:

• Fixed contribution to mandatory pension insurance = 7500*2*26% + 7500*12/31 *26% = 4654.84.
• Additional on OPS = 1% * (350000-300000) = 500.
• Fixed on compulsory medical insurance = 7500*2*5.1% + 7500*12/31*5.1% = 904.06.
• Total th insurance payment for yourself = 6058.9.

Please note: The online calculator, which is given in this article, does not allow calculations for an incomplete year in which the individual entrepreneur is registered or deregistered.

Please note that the calculator operates in trial mode. For self-testing purposes or when drawing up business plans. For example, when calculating the future burden of taxes and contributions. It will not replace accounting programs or services.

How to use the calculator to calculate fixed contributions “for yourself” for 2017?

Watch the video, or read the text version below.

1. Enter the beginning of the billing period and the end. We enter dates only within 2017.
2. If the income is more than 300,000 rubles per year, then we also enter it, with kopecks, separating rubles and kopecks with a dot sign. If an error is given, use a comma.

Pay attention!

While I was testing, I noticed that in some browsers the date format can be entered in a format that is unusual for Russia DD.MM.YY MM/DD/YY(month, day, year).

That is, when you enter dates, pay SPECIAL attention to this point, since the display of date input depends on the regional settings of a particular computer.

Otherwise you will get an incorrect calculation.

Note:

1. Calculations are made only within 2017. If you enter dates outside of 2017, the calculation will be incorrect.
2. Only mandatory contributions of individual entrepreneurs “for themselves” for 2017 are counted.
3. Minimum wage = 7500 rubles.
4. The calculator does not count fines and penalties for violations of payment of insurance premiums (late payment, incomplete payment, etc.)

Formula for calculations for a full year:

1. Contributions to the Pension Fund “for yourself” (for pension insurance): (7500*26%*12)=23400 rubles
2. Contributions to the FFOMS “for yourself” (for health insurance): (7500*5.1%*12)= 4590 rubles
3. Also, if your annual income is more than 300,000 rubles per year, then you must pay 1% of the amount exceeding 300,000 rubles per year.

Actually, the calculator itself

• Once again I draw your attention that in some browsers the date format may be entered in an unusual format for Russia DD.MM.YY(day, month, year), and in the format MM/DD/YY(month, day, year). Pay special attention to this moment!
• If the income is more than 300,000 rubles per year, then we also enter it, with kopecks, separating rubles and kopecks with a dot. If an error is given, use a comma.

Count, check. If you have questions or find any inaccuracies, be sure to write in the comments below.

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"What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
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6. All examples are for 2019
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Individual entrepreneurs (IP) are required to annually transfer fixed insurance contributions to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).

Insurance premiums from 2018

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values ​​​​established by law for 2018, 2019 and 2020:

If your annual income exceeds 300,000 rubles, then you must pay another 1% of the excess amount to the Pension Fund, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.

The maximum contribution amount is now also calculated in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.

The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the deadline for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not until April 1, as before.

Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2017

• Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
• Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.

Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this is187,200 rubles, in 2016 - 154,851.84 rubles.

The procedure for calculating insurance premiums for an incomplete year

When paying the insurance premium for an incomplete year (when starting a business activity not from the beginning of the year or when terminating the activity), the amount of the contribution is correspondingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.

History of insurance premiums

Insurance premiums and reduction of tax simplified tax system

An individual entrepreneur who has chosen the simplified tax system (simplified tax system) and the “income” tax regime can reduce the amount of income tax by the amount of insurance premiums paid. Individual entrepreneurs without employees can reduce tax by 100%, with employees - by 50%.

Both annual tax and quarterly advance payments can be reduced. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments.

If the object of taxation is “income reduced by the amount of expenses”, then paid insurance premiums can be included in expenses.

Responsibility for non-payment of insurance premiums

For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover unpaid amounts of insurance premiums along with penalties and fines.