Mandatory deductions of SP per year. Online calculator for calculating insurance premiums SP for yourself

What will be the sole proprietorship contributions for themselves in 2016? This is a traditionally topical issue for all businessmen.

Contributions to the FIU are obligatory payment for all businessmen who have chosen the form of individual entrepreneur to conduct their business. An individual entrepreneur must transfer payments regardless of the amount of proceeds or losses received by him.
From the first day after registering your business, pension contributions begin to accrue.
This point is not taken into account by many novice businessmen: they believe that in the absence of income from doing business they are not obliged to pay money in Pension Fund... Lawsuits on this topic have been repeatedly conducted. Moreover, the courts in most cases are on the side of the FIU.

The legislation provides for a rather narrow list of cases when payment pension contributions is optional, and it is not subject to an expansive interpretation. These are, in particular, leave to care for a child up to 1.5 years old, military service, caring for a disabled child of group 1. At the same time, entrepreneurial profit during these periods should be completely absent.

Payment of pension contributions is obligatory for entrepreneurs of retirement age and owners of socially oriented businesses. The type of activity of the individual entrepreneur does not matter in this case.

Obligation to list insurance premiums The individual entrepreneur disappears only together with the liquidation of the entrepreneurial status in the manner prescribed by law.

Until 2014, payments to individual entrepreneurs were the same for everyone, regardless of the amount of income. But on latest changes in the legislation, contributions for oneself depend on the size of the proceeds.

In 2013, contributions to the FIU more than doubled. Thus, the legislators wanted to close the hole in the Pension Fund budget at the expense of entrepreneurs. But in practice, a sharp increase in tax has led to the massive closure of Russian individual entrepreneurs. For a number of entrepreneurs new size insurance premiums proved to be overwhelming and made their business unprofitable. As a result, the FIU received even fewer taxes than in 2012.

Realizing the fallacy of such a sharp increase tax burden, legislators have decided to apply a differentiated approach to contributions to the Pension Fund. According to the new rules, which came into force in 2014, entrepreneurs were divided into two groups:

• Individual entrepreneurs with small annual incomes up to 300,000 rubles. pay as before, only fixed payment;
• Individual entrepreneur with income over 300,000 rubles. pay another 1% of the income received in excess of the specified amount.

Thus, pension contributions today consist of two parts: a fixed payment + 1% of excess income over 300,000 rubles. Let's consider the calculation procedure in more detail.

The procedure for calculating fixed payments for individual entrepreneurs in 2016

A fixed IP payment consists of two parts: the first goes to pension insurance in the Pension Fund of the Russian Federation, the second - for medical in the MHIF. Earlier, contributions to the Pension Fund were divided into the insurance and funded part of the pension. But the latter has been frozen for several years by the government, so all the money goes to the insurance part (payments to current pensioners, which are recorded in the pension account of individual entrepreneurs).

Fixed contributions to the PFR are calculated not on the basis of the entrepreneur's real earnings, but on the basis of the minimum wage. In January 2016 it was 6204 rubles. Every year, along with the growth of the minimum wage, insurance premiums also increase. This year they have grown quite insignificantly: by 745.68 rubles.

An important point: despite the fact that from July 2016 a new minimum wage in the amount of 7,500 rubles will be in effect, it will not affect contributions for itself. This is due to the fact that IP deductions to the PFR have a fixed amount, which is determined on the basis of the minimum wage in effect at the beginning of the year.

An individual entrepreneur pays insurance premiums at the following rates: 26% at the Pension Fund of the Russian Federation and 5.1% at the MHIF. They are the same for all businessmen, regardless of the tax regime they apply.

Thus, the amount of insurance premiums for individual entrepreneurs in 2016 will be 6204 * 26% * 12 = 19356.48 rubles. Another 3796.85 rubles. must be transferred to the MHIF (6204 * 12 * 5.1%). Those individual entrepreneurs whose income at the end of the year will be less than 300,000 rubles should not make any additional payments. RUB 23,153.33 - these are the minimum deductions to the Pension Fund, provided that the individual entrepreneur works throughout the year.

And how to calculate the amount of insurance premiums for incomplete period those entrepreneurs who just registered their business in 2016 or decided to liquidate it before the end of the year? To calculate deductions for an incomplete period, the following formula is used: minimum wage * number of days of doing business / number of days in a month.

For example, an individual entrepreneur was registered on March 15, and removed from the register on November 20. In March, the activity lasted 16 days, in November - 20. The calculation of payment for March will be as follows: 16/31 * 6204 * 26% = 832.5 rubles; for November: 20/30 * 6204 * 26% = 1075.4 p. The individual entrepreneur worked for 7 full months. The payment for this period will be 7 * 6204.26% = 11291.3 rubles. Thus, for the period of his entrepreneurial activity, the individual entrepreneur is obliged to transfer 13,199.2 rubles.

Deadlines for payment of pension contributions

An individual entrepreneur can transfer fixed contributions on a monthly, quarterly basis or in a single payment at the beginning or end of the year. This is their difference from pension contributions for hired employees of individual entrepreneurs. In this case, contributions must be paid monthly by the 15th day of the month following the reporting one.

The only time limit: fixed payments must be paid by the end of 2016 (by December 31st). As early as January 1, 2017, there will be penalties for overdue debts. It should be borne in mind that due to the change key rate, to which the calculation of penalties is tied, they increased immediately by 33%.

In addition to the statutory penalties for defaulters, individual entrepreneurs have other incentives to pay insurance premiums on time. So, individual entrepreneurs on the simplified taxation system with the object “income minus expenses” and on the general taxation system can be taken into account in the expenses that reduce the taxable base, only the contributions actually paid. Payments calculated but not transferred to the budget cannot be taken into account. This can lead to tax overpayment.

Individual entrepreneurs without employees on the simplified tax system with the object of "income" and on UTII have the right to reduce the tax advance himself single tax for the paid contributions. Therefore, it is beneficial for such taxpayers to pay them on a quarterly basis until the moment the imputed declaration is filed with UTII or until the last day in the quarter with the simplified tax system.

It is not necessary to report on the contributions of individual entrepreneurs for themselves in 2016. This form reporting in the FIU has not been valid for several years.

Pension contributions from income over 300,000 rubles

The procedure for calculating insurance premiums from an amount over 300,000 rubles. depends on the taxation system chosen by the entrepreneur. For calculation tax base on contributions from income over 300,000 rubles. taken into account:

• revenue for the STS or OSNO (which is important to note: the indicator is taken without reducing the amount of expenses);
• the potential size of profit on UTII and PSN.

When combining several tax regimes the income from them is added up. It is important to take into account that the calculation of this additional payment is controlled by representatives of the Pension Fund. They receive information about the income received by the entrepreneur for the year from the Tax Service on the basis of submitted declarations.

The payment is sent only to the Pension Fund of the Russian Federation, these deductions are not received by the MHIF. The money can be paid before the end of the year, but deadline established before March 15, 2017 (for income received in 2016).

Let's give an example. The entrepreneur earned RUB 350,000 in 2016. on the simplified tax system, another 120,000 rubles. made up his potential income from work on "vmenenka". Total income for 2016 - RUB 470,000 Pension fund tax of 1% must be paid from 170,000 rubles: (470000-300000) * 1%. 1700 RUB must be transferred in addition to the fixed payment.

Deductions from super profits cannot be infinitely large. The legal limit is the size of contributions to the FIU. It is calculated as eight times the minimum wage multiplied by the number of months and the insurance rate (6204 * 8 * 12 * 26%).

Thus, the maximum value pension contributions in 2016 is 154,851.84 rubles. (this is more by 5965.44 rubles. the level of last year).

Despite numerous disputes about whether it is possible to take into account contributions to the Pension Fund of the Russian Federation from excess profits in the composition of expenses or reduce advances on them, the Ministry of Finance nevertheless admitted this payment mandatory and equated it to fixed, and also allowed the possibility of accounting for it as an expense that reduces income or advances.

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

Since 2018, the amount of insurance premiums for itself is untied from the minimum wage.

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

[Attention!] Insurance premiums must be paid even if you don't lead activity (or not making a profit).

[Attention!] On the amount of paid insurance premiums, you can reduce the tax STS "income" (6%)

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage effective as of January 1 of the current year. Since 2018, contributions for themselves are untied from the minimum wage.

For 2019 IE with annual income RUB 300,000 and less pay only 2 payment for yourself in the total amount 36 238 rub.

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

Pension insurance contributions

At first individual entrepreneurs (IE) pay fixed retirement contributions. Pension contributions in 2019 amount to RUB 29 354 per year (7,338.5 rubles per quarter, 2,446.16 (6) rubles per month).

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

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

Medical insurance premiums

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

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

Payment of fixed premiums

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

Reducing the tax on the simplified tax system in the amount of contributions

1. On the amount of paid fixed insurance premiums, you can reduce the tax STS "income" (6%).
2. To reduce advance payments on tax on the simplified tax system- contributions must be paid in the period for which advance payments are paid. For example, you want to reduce advance payment for half a year - then contributions must be paid not later the end of the six months - i.e. until June 30.
3. Probably the simplest and profitable option- pay contributions to first quarter- so you can reduce the advance payment of the simplified tax system for the first quarter, and if, after deducting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for half a year, etc.
   • Example: in the 1st quarter, contributions were paid in the amount of 10,000 rubles. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment on the simplified taxation system. By 4,000 rubles, which remain after the deduction of 6,000 - 10,000 - you can reduce the advance payment for the six months.
4. You can also reduce the tax by the amount of contributions paid from exceeding RUB 300,000 (1% from the excess, which is paid no later than July 1st).
5. Do not forget to include data on the contributions paid that reduce the STS tax in your tax return.

Fixed payments reporting

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

The above is information for individual entrepreneurs no staff. For individual entrepreneurs with employees and LLC, the information on the page about

For individual entrepreneurs in 2016, there are mandatory contributions to the Pension Fund and the FMS. At the same time, the very scheme of payments to the Pension Fund and the FMS has not changed.

In the event that an individual entrepreneur is without employees, several changes must be taken into account. First, since January 1, 2016, the minimum size wages (minimum wages). Consequently, the contribution in terms of the pension contribution has also increased and health insurance.

In the Pension Fund, the employee will pay for himself based on the minimum wage, which from January 1 is 6204 rubles:

6204 rubles X 26% X 12 months = 19 356 rubles. 48 kopecks

Contributions to the FMS:

6204 rubles X 5.1% X 12 months = 3 796 rubles 85 kopecks.

In total, the individual entrepreneur must pay per year:

RUB 19 356 48 kopecks + 3 796 rubles 85 kopecks = 23 153 rubles.

So, we see that the payment scheme itself has not changed. Only the fee increased - due to the increase minimum wage labor.

In 2016, the rule remains, according to which the individual entrepreneur must pay 1% on income over 300,000 rubles. in year. For example, if an entrepreneur received income of 6 million, then of this amount he throws out 300,000 rubles and receives 5,700,000.

RUB 57,000 + 23 153 rub. = RUB 80,153

The amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning fiscal year for which insurance premiums are paid:

RUB 6,204 X 8 months X 26% (PF rate for individual entrepreneurs) X 12 months = 154,851 rubles.

Requirements and penalties

In relation to individual entrepreneurs, the requirements have been tightened in case of failure to provide information regarding personal information. Registration in this case may be suspended for a period of 1 month. Moreover, if it turns out that the person previously had the status of an individual entrepreneur, conducted his activities in violation of the law, registration may be denied. Providing false information regarding the data of future individual entrepreneurs will be punished with a fine of up to 10,000 rubles. Re-submitting inaccurate data is fraught with refusal of registration for up to 3 years.

If an individual entrepreneur with employees

From January 1, 2016, all tax agents-employers must submit the 6-NDFL form - a quarterly calculation of the calculated and withheld amounts of tax on income of individual employees.

Also, for individual entrepreneurs with employees, it is mandatory:

• average headcount;
• reports to the FSS;
• reports to the FIU;
• personal income tax report for employees.

In addition, standard reports are submitted depending on the taxation system on which the individual entrepreneur is located (simplified taxation system, UTII, general taxation system, Unified agricultural taxation system).

All aspiring sole proprietors are required to know what taxes they must pay. However, it is impossible to unequivocally answer this question, since the amount of tax duties depends entirely on the taxation system that the entrepreneur uses for his activities. Depending on the system, the individual entrepreneur pays payments either once a year or once a quarter.

There are several categories of contributions:

• Additional taxes and payments that are not always present.
• Payments provided by the selected taxation system.
• Percentage from wages employees.
• Payments in extrabudgetary funds that are fixed.

Fixed contributions, their amount and due date

You can calculate taxes and contributions for individual entrepreneurs free of charge, without leaving your home, using the My Business service. He will also help prepare and submit all reports for individual entrepreneurs online. Try it, it's fast and free, no stress and no queues!

Is a mandatory payment that is deducted to the pension fund and the compulsory health insurance fund... It is paid by the entrepreneur himself, that is, it is a tax "on himself".

This year, entrepreneurs continue to pay such contributions to off-budget funds, however, if until 2014 these taxes were indeed fixed, now, in accordance with the new legislation, they are charged individually.

This type of payment is compulsory for all individual entrepreneurs, regardless of what taxation system they use, as well as the scheme of doing business.

Insurance premiums are paid by each individual entrepreneur, even if he has no activity.

Until 2010, some entrepreneurs were provided with a privilege for such payments, but now it has been completely removed. Military pensioners and disabled people belonged to their category. Now the basis for withdrawing such a payment from an individual entrepreneur is:

• Caring for a child for one and a half years. It applies to one parent, a year and a half is allocated for each child. but maximum amount years taken to care for a child should not exceed three years.
• Caring for a disabled person of the 1st or 2nd group.
• Military service.
• If an entrepreneur goes abroad.

This rule is valid provided that during the specified period business activity was not carried out... If the entrepreneur was in the army or on vacation, and the company and employees were working, taxes are paid according to the usual scheme.

How they are calculated

At the beginning of 2014, a law was passed that states that the amount of a fixed contribution must be calculated based on the income of the company. Income for each taxation system is calculated differently, with common system only income that is subject to personal income tax is taken into account. Under the simplified system, income taxed by the simplified tax system is taken into account, and with patent system the potential income of the enterprise is taken into account.

In 2019 flat tax you can pay once a year, once for every six months, or pay out parts on a quarterly basis in equal installments.

There are also general rules for making insurance premiums. In 2019, provided that the minimum wage at the beginning of the year will be equal to 11,163 rubles (since May 1, 2018, the minimum wage equaled living wage), the entrepreneur will have to make to the Pension Fund 29 354 rubles and to the Health Insurance Fund 6884 rubles.

The specified amount is required for all individual entrepreneurs. For those whose income is above 300,000 rubles, the fixed payment will be higher. On top of it, the entrepreneur will have to pay another 1% of the difference between the company's income and the amount of 300,000. until December 31 of the current year.

That is, if your income does not exceed 300,000 rubles per year, you will pay in PF and MHIF 36,238 rubles... If more - the amount of tax increases, but it cannot exceed 234 832 rubles. This is the maximum value, independent of the income of the individual entrepreneur.

For more information about all payments of an individual entrepreneur at the end of the year, see the following video:

Payment of payments depending on the taxation system

The amount of tax contributions depends largely on the taxation system. In total, the legislation provides 4 special regime conducting tax accounting and one common:

1. General taxation system (OSNO).
2. Simplified (USN).
3. Patent.
4. Unified tax on imputed income (UTII).
5. Unified Agricultural Tax (ESHN).

OSNO it is used in enterprises quite rarely, usually a narrower profile is used. Under such a system, the entrepreneur pays the personal income tax (it is paid on all income), as well as the value added tax () and, which is used in entrepreneurial activity.

Most often, entrepreneurs work on the "simplified" (USN)... In this case, the individual entrepreneur pays only one payment, this is done once a year. Under such a system, the contribution of an individual entrepreneur is income tax. The owner himself chooses what exactly will be taxed, there are two options: income reduced by the amount of expenses, and net income. Percentage tax rate will be different, in the first case it will be 15%, in the second - 6%.

Using patent the entrepreneur pays only a fixed payment - the very cost of a patent for the provision of services. The cost is determined by the authorities.

At work on "vmenenka" (UTII) the amount of the contribution is calculated, which takes into account the basic income of the individual entrepreneur and the peculiarities of its functioning. This taxation system is usually used by entrepreneurs who have stable incomes.

Employee taxes

This type of payment is collected mainly from the salaries of employees. When creating your own business, an individual entrepreneur can hire employees for and for any period of work, regardless of whether tax payments from each officially appointed person. The amount of payments is calculated individually based on the salary.

Personal income tax must be deducted from the salary of each employee. A tax rate of 13% applies. This is the main type of direct taxes.

In addition, the employer is obliged to pay contributions to extra-budgetary funds. The amount of such payments is calculated based on the amount of insurance premiums and employee rates. Employee tax deductions are collected every month.

In this situation, the employer acts as tax agent... Payments are made monthly to the Pension Fund, Fund compulsory insurance and the Health Insurance Fund. All contributions are transferred in accordance with the general rates established by law. 22% of the rate is transferred to the Pension Fund, 5.9% to the MHIF, and 2% to the Social Insurance Fund. An FSS contribution is not levied on employees working under a legal contract.

Additional payments

Some types of entrepreneurial activity are also subject to additional contributions... They are imposed on some types of activities, in particular:

• Water industry.
• Mining.
• Mining.
• Geodesy.

Individual entrepreneurs operating in this area must pay taxes on the extraction of minerals, for the use of water bodies, as well as for the manufacture and sale of excisable goods.

Entrepreneurs of the listed areas should also regularly make the following payments:

• Payments and usage fees water resources and water equipment.
• Fees for the use of objects of the animal world.

It is important to know that all additional contributions are independent of the taxation system. They are mandatory, their size is fixed by law Russian Federation.

Does an individual entrepreneur have to pay something without activity and employees

Many aspiring entrepreneurs mistakenly believe that if there is no activity, then there is no need to pay taxes. In accordance with the current legislation, regardless of whether the individual entrepreneur carries out his activities or not, insurance premiums must be paid.

If the business is not working, then the owner himself does not have to pay employee fees, as well as additional payments. Thus, the amount of tax for him in 2019 will be 36,238 rubles. You can pay for it at the end of the year or gradually, paying funds once a quarter. In the absence of payment, the entrepreneur is charged a fine.

Insurance premiums for pension and health insurance in a fixed amount are compulsory contributions for individual entrepreneurs. The same fees are paid by lawyers, notaries, peasant farms (PFs) and other persons engaged in private practice. The obligation to pay does not depend on age and therefore even pensioners have to fulfill it. The law specifies a narrow circle of persons exempted from paying contributions, and only during certain periods of time.

Insurance premiums in 2016

Since 2014, insurance premiums in a fixed amount are divided into two parts:

1. The part is obligatory for all policyholders, regardless of the presence of activity and income. set for January 1 of a specific year. Insurance premiums are paid for both pension and medical insurance. The calculation is made according to the formula: minimum wage x 12 months x 26% (rate of contributions to the Pension Fund) and minimum wage x 12 months x 5.1% (rate of contributions to FFOMS)

The mandatory part in 2016 is: 19 356.48 rubles(insurance premiums for pension insurance) and 3796,85 rubles (insurance premiums for medical insurance). Total for the year 23153,33 rubles. Both contributions are paid to the Pension Fund of the Russian Federation, but they have different BCCs. If the policyholder has registered within a year, or vice versa, has officially ceased its activities, then the premiums are not paid in full for the year, but only for the period of activity. To calculate contributions for an incomplete period, you can use.

2. Part in the form of 1% of income exceeding 300,000 rubles for settlement period(year) . These contributions are payable for pension insurance only and have an upper limit. The annual amount of pension contributions cannot exceed the amount calculated according to the formula 8 minimum wages x 12 months x 26%. Thus, in 2016, pension insurance contributions cannot exceed 154 851,84 rubles. This amount also includes the obligatory part of contributions - 19 358.48 rubles.

To calculate the second part of contributions, the annual income is taken, 300 thousand rubles are deducted from it, the amount received is multiplied by 1%. The income from which contributions are calculated is calculated differently under different taxation systems. But there is one thing in common - when calculating this income, the expenses of the entrepreneur are not taken into account in any way, even if they take part in the calculation of the taxable base for taxes.

Under OSNO, income is income accounted for in accordance with Article 227 of the Tax Code of the Russian Federation. Those. the income that is subject to personal income tax (applies only to income received from entrepreneurial activity). These incomes are indicated in clause 3.1 of sheet B of the 3-NDFL declaration.

At STS income is income accounted for in accordance with Article 346.15 of the Tax Code of the Russian Federation. Such income is indicated in column 4 of the book of income and expenses and in tax return according to the STS in line 113 (with the STS with the object "income") or line 213 (with the STS with the object "income minus expenses").

At Unified agricultural tax income there will be income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Such income is indicated in column 4 of the book of income and expenses and in line 010 of the tax return for the unified agricultural tax.

With UTII, the income is the imputed income of the taxpayer of UTII, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up for all sections. When determining the annual income, the imputed incomes for all UTII declarations for 1-4 quarters.

In case of PSN, income is considered a potential income calculated according to the rules of article 346.47 of the Tax Code of the Russian Federation and article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the value of the patent is calculated. If the patent is acquired for less than a year, then the annual potential income is divided by 12 and multiplied by the number of months for which the patent was acquired. If there are several patents, then the income from them is summed up.

If an individual entrepreneur applies several taxation systems at the same time, then the income on them must be added up.

The data on income are transferred to the Pension Fund by the Federal Tax Service. If the entrepreneur has not reported to the Inspectorate of the Federal Tax Service on his taxes, then the Pension Fund has the right to charge maximum amount pension contributions for 2016, i.e. 154 851,84 ruble.

When to pay

The due date for payment of the first installment is 31 December of the year for which the contributions are paid. Taking into account the fact that in 2016 December 31 is Saturday, the payment deadline is postponed to the first working day after the weekend. At the time of this writing, the transfer of days off in 2017 has not been approved by the Government of the Russian Federation, so it is not possible to name the exact date of payment. Presumably it will be January 9, 2017.

However, you should not postpone the payment of contributions until the last days of the year, and even more so pay them next year. Often, PF branches charge penalties on contributions that, in their opinion, have not arrived on time. Because for some reason they do not rely on the date of sending the payment (as it should be by law), but on the date of receipt on the account of the Pension Fund in the Treasury. Many entrepreneurs prefer to pay penny penalties rather than challenge the foundation's illegal actions.

The deadline for payment of the second part of contributions is set on April 1 of the year following the calculated one. Those. for 2016, this part will have to be paid no later than April 3, 2017 (since April 1 is Saturday).

Contributions can be paid at once, in whole amount or divided into parts, as it is convenient for the policyholder. Paying in installments makes sense to reduce contribution taxes evenly. Since the contributions reduce the tax of that period, in which they are paid, then the simultaneous payment of contributions can lead to unfavorable consequences - the inability to reduce the tax in the required amount. This applies primarily to payers of UTII, since this tax has a short taxable period- quarter. And if you pay the entire amount of contributions at the end of 2016, it will be impossible to reduce the tax for the 1st, 2nd and 3rd quarters of 2016, since no contributions were paid in these quarters. The same will happen if all contributions are paid at the beginning of the year. Thus, in order to reduce the individual tax rate on UTII, it is recommended to pay contributions once a quarter. Individual entrepreneurs on OSNO or STS are in a more advantageous situation, because the tax period for STS and PIT is a year. Well, an individual entrepreneur using PSN does not really care what parts to pay, because the cost of a patent cannot be reduced by the amount of contributions.

Where and how to pay

Contributions are paid to the territorial branch of the Pension Fund at the place of registration of the individual entrepreneur. Even if an individual entrepreneur operates in another city or region, contributions are still paid to one branch, where the individual entrepreneur is registered as an insured. The details of your branch can be found on the website of the Pension Fund. You can register Personal Area the policyholder and generate payment documents there.

Contributions can be paid through an individual entrepreneur's current account (if there is one), through Internet banking from personal accounts natural person(if such an opportunity is provided by the bank where the accounts are opened), through bank terminals or receipts through the bank's tellers.

To pay contributions, you need to know your registration number in the Pension Fund (not to be confused with SNILS), OKTMO and KBK. The registration number is indicated in the Notice of registration of an individual with the territorial body of the Pension Fund, OKTMO is determined by the IP registration address.

Please note that KBK by fixed contributions have changed since 2016. The following codes are valid this year.

392 1 02 02140 06 1100 160 - insurance contributions for compulsory pension insurance in a fixed amount, calculated from the amount of the payer's income not exceeding 300 thousand rubles. Those. this is the KBK for the first part of contributions, mandatory for all

392 1 02 02140 06 1200 160 - insurance contributions for compulsory pension insurance in a fixed amount, calculated from the amount of the payer's income, in excess of 300 thousand rubles. This is the KBK for paying the second part of the contributions, calculated as 1% of income over 300 thousand rubles.

392 1 02 02103 08 1011 160 - insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the FFOMS budget

A complete list of the KBK operating in 2016 can be found on the website.

A sample of filling out a payment order for payment of fixed installments can be found.

Reporting on insurance fixed premiums

Individual entrepreneurs do not have reports on fixed contributions to the Pension Fund, only peasant farms have it (). Data on income of individual entrepreneurs for calculating contributions in the form of 1% of income must be transferred to the Federal Tax Service of the Russian Federation. This is directly stated in Federal law and the Agreement between the Federal Tax Service of Russia and the Pension Fund of the Russian Federation "On interaction between the Federal tax service and the Pension Fund of the Russian Federation. "The dates for data transfer are also indicated there.

However, as practice has shown, data is not transmitted to the PF on time. And if they are transmitted, then they disappear somewhere there. At the beginning of this year, the Moscow branches of the PF carried out a mass mailing of letters to individual entrepreneurs with the requirement to provide copies of declarations for 2014 to confirm income. These claims are illegal, but the problem is that if entrepreneurs have not reported to the tax office on their income, then the Pension Fund has the right to calculate the maximum amount of pension contributions (in 2014 it was 138,627.84 rubles). So each individual entrepreneur who has received such a request, let him decide for himself what to do in this situation - go to a conflict or provide copies of declarations.

Contributions from 2014 are not paid separately for the funded and insurance parts

This part of the contributions is not paid by peasant farms

Federal Law of 24.07.2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Fund social insurance Russian Federation, Federal Compulsory Medical Insurance Fund ", article 14 paragraphs 9-11.