Fixed payment for SP per year. Individual entrepreneurs' insurance premiums for themselves: let's dot the i
There is not much time left before the start of the reporting campaign. Prepare in advance and learn about all the changes regarding the payment of fixed payments to individual entrepreneurs in 2017 for yourself in our article. Look at the terms of payment of payments, new details, the procedure and examples of calculating insurance premiums for individual entrepreneurs "for yourself" in 2017.
What includes fixed payments of individual entrepreneurs "for themselves" in 2017
All individual entrepreneurs, regardless of the applied taxation system, turnover economic activity and the presence / absence of employees pay contributions "for themselves" on pension and health insurance.
Medical Contributions
The health insurance payment is fixed. Determined for the coming year.
Pension insurance contributions
The pension insurance payment consists of two parts. The mandatory part is also a fixed amount. The additional part is paid by the individual entrepreneur only in case of exceeding annual amount income over 300 thousand rubles.
Look at the amount of fixed payments for insurance premiums in 2017 and formulas for calculating further in the article .
Social insurance contributions
Contributions in case of temporary disability and in connection with maternity are not included in mandatory payments, but they can be paid by the individual entrepreneur voluntarily (Article 4.5 of the Federal Law of December 29, 2006 No. 255-ФЗ).
An individual entrepreneur without employees has the right to reduce the tax calculated on the basis of the applied system by the amount of fixed payments. taxation of the simplified tax system, OSNO, UTII. The tax is reduced by 100% of payments "for oneself" for pension and health insurance.
Pension insurance contribution from individual entrepreneur income over 300 thousand rubles.
If the entrepreneur's annual income exceeds 300 thousand rubles, he will have to pay additional amount contributions. It is calculated as 1% of an individual entrepreneur's annual income exceeding 300 thousand rubles. This payment The individual entrepreneur is obliged to pay “for himself”, even if a loss is received based on the results of economic activity.
Example # 1
For 2017, the individual entrepreneur received income in the amount of 1,500,000 rubles. This is more than 300,000 rubles, so the individual entrepreneur, in addition to the fixed payment, will pay an additional contribution for pension insurance.
The amount of the additional contribution will be (1,500,000-300,000) * 1% = 12,000 rubles.
In total for 2017, the amount of contributions to pension insurance will be 35,400 rubles, incl. 23,400 (the amount of the fixed payment in 2017) and 12,000 (the contribution calculated from the excess of the income of the individual entrepreneur).
Maximum amount of contributions for pension insurance in 2017 H3
Article 430 of the Tax Code of the Russian Federation provides for the maximum amount of contributions for pension insurance. It is calculated by the formula:
- SVmax is the maximum amount of pension contributions,
- 8 - coefficient,
- 26% - the rate (tariff) of contributions,
- 12 - calendar year in months.
Important! The maximum amount of pension contributions of individual entrepreneurs "for themselves" in 2017 is limited to 187,200 rubles.
The amount of insurance premiums for individual entrepreneurs "for myself" in 2017
Fixed payments on insurance premiums of individual entrepreneurs "for themselves" are calculated according to the following formula
In 2017, the minimum wage was increased and at the beginning amounted to 7,500 rubles.
Insurance premium rates have not changed since 2016 and amounted to:
- pension contributions - 26%
- medical contributions - 5.1%
- disability and maternity contributions - 2.9% (if the individual entrepreneur pays voluntarily)
Let's calculate the amount of fixed payments for insurance premiums of individual entrepreneur "for myself" for 2017.
Calculation of insurance premiums "for yourself" in 2017, if the individual entrepreneur has been working for less than a year
If an individual entrepreneur acquired or lost his status in 2017, then he must pay fixed payments "for himself" only for the time he was in the status of an entrepreneur until the moment of exclusion from the USRIP.
To calculate insurance premiums for incomplete months activities of individual entrepreneurs use the formula:
- SV nemes - the amount of insurance premiums for an incomplete month of activity of an individual entrepreneur,
- Minimum wage - minimum wage at the beginning of the year,
- Tariff - rate (%) of contributions,
- K1 - the number of days of conducting business in a month;
- K2 - the number of calendar days in a month
Important! When calculating the number of calendar days, we take into account:
- the calculation begins on the day following the state registration of the individual entrepreneur;
- the calculation is carried out until the day of registration of the termination of activities.
Example No. 2
Mr. Ivanov registered an individual entrepreneur on March 06, 2017. The activity was conducted without hired workers. On December 15, 2017, he was deregistered by the tax office. For the period of activity of the individual entrepreneur Ivanov received income in the amount of 900,000 rubles. Let's calculate the compulsory insurance premiums for 2017.
- Pension contributions
First, we will calculate the contributions for incomplete months. For March, they will amount to 1509 rubles. (7500 rubles * 26% * 24 days / 31 days). In December, the amount was 1006 rubles. (7500 rubles * 26% * 16 days / 31 days).
The formula for calculating contributions for full months looks like this: minimum wage * 26%. From March to December, 8 full months, so the amount of contributions to be paid will be 15 600 rubles. (7500 rubles * 26% * 8 months).
During the period of activity, the income of individual entrepreneur Ivanov exceeded 300 thousand rubles, therefore, from the amount of 600,000 rubles. you must pay a fee of 1%, i.e. RUB 6,000
In total for 2017, individual entrepreneur Ivanov needs to pay pension contributions in the amount of 24,116 rubles.
- Medical contributions
Let's calculate the contributions for March and December in the same way. They will amount to 296 rubles. in March (7,500 rubles * 5.1% * 24 days / 31 days) and 197 rubles. in December (7,500 rubles * 5.1% * 16 days / 31 days).
For 8 full months from March to December, the amount of contributions to be paid will be 3060 rubles. (7500 rubles * 5.1% * 8 months).
The total medical contributions for 2017 will be paid by IE Ivanov in the amount of 3,553 rubles.
Cases when insurance premiums do not need to be paid
In paragraph 7 of Art. 430 of the Tax Code of the Russian Federation provides for periods when an individual entrepreneur does not carry out activities without employees and for this time does not pay fixed payments "for himself."
These periods include:
- the period of military service;
- the period of care of one of the parents for each child until they reach the age of 1.5 years, but not more than 6 years in total;
- the period of care carried out by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80;
- the period of residence of the spouses of military personnel passing military service under a contract, together with spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
- period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
The Tax Code does not directly say that the onset of a particular period must be documented by an individual entrepreneur. However, we advise you not to neglect the relevant help in case of disputes. An additional argument to convince the inspectors of the absence of economic activity may be a certificate of the absence of transactions on the current account for the specified period.
Where to pay insurance premiums for self-employed entrepreneurs in 2017
After the amendments to the Tax Code of the Russian Federation since 2017, insurance premiums "for themselves" are paid by the individual entrepreneur not to the corresponding funds, but to the IFTS. This provision also applies to insurance premiums calculated from an individual entrepreneur's income for 2016 in excess of 300 thousand rubles.
KBK for payment of insurance premiums for individual entrepreneurs in 2017
Terms for payment of insurance premiums of individual entrepreneur "for myself" in 2017
V general order the deadline for payment of pension and medical insurance contributions to the inspectorate for individual entrepreneurs "for themselves" is December 31, 2017 (clause 2 of article 432 of the Tax Code of the Russian Federation). However, December 31st in 2017 is Sunday, so the due date for contributions is postponed to January 9th, 2018.
If an individual entrepreneur in 2017 received income in excess of 300 thousand rubles, then the deadline for payment of pension contributions calculated from this income falls on April 01, 2018. Since this date also falls on a weekend, the deadline is postponed to April 02, 2018.
Important! The deadline for paying contributions for individual entrepreneurs who ceased their activities in 2017 is 15 calendar days from the date of deregistration at the inspectorate.
Responsibility for non-payment of insurance premiums
For failure to comply with the deadlines for payment of insurance premiums, similar to non-payment of taxes, a penalty of 20% of the unpaid amount is provided. Additionally, for each day of delay in payment, penalties in the amount of 1/300 of the refinancing rate are charged.
The fine may be increased if the tax authority, during the audit, proves that the individual entrepreneur deliberately did not pay the fees or does not comply with the deadlines not for the first time.
2018
The contribution of individual entrepreneurs no longer depends on the minimum wage (and its increase from May 1 does not affect the contributions of individual entrepreneurs) and is determined for 3 years in advance: 2018, 2019, 2020 - 32 385, 36 238, 40 874 rubles. (Federal Law of November 27, 2017 No. 335-FZ).
In 2018, a 1% additional contribution from the amount of income above 300,000 rubles will need to be paid by July 1 (Federal Law No. 335-FZ of November 27, 2017). Previously it was before April 1.
2017
From July 1, 2017, the minimum wage is raised to 7800 rubles. but the contributions of individual entrepreneurs until 2018 are considered at a minimum wage of 7500 rubles.
| 2008 year RUB 3,864 | year 2009 RUB 7,274.4 | 2010 year RUB 12,002.76 | 2011 RUB 16,159.56 | year 2012 RUB 17,208.25 |
year 2013 RUB 35,664.66 |
year 2014 RUB 20,727.53 (+ 1% of income) |
The site makes a full calculation of the fixed payment of the individual entrepreneur (insurance premium) of 2008-2020 to the Pension Fund of the Russian Federation.
You are taking reporting year:
about three years limitation period does not apply to the FIU! For such contributions, a claim for payment is made "no later than three months from the day the arrears are revealed" (Article 70 of the Tax Code of the Russian Federation). Arrears can be detected for any period.
Dates
Select the reporting period:
You need to select a reporting period. If an individual entrepreneur was registered this year or closes - you need incomplete period... Also, by choosing an incomplete period, you can calculate the payment for a month:
The first day of registration of an individual entrepreneur is taken into account inclusive (Article 430, Clause 3 of the Tax Code of the Russian Federation). Those. according to the law, if registration, for example, is on the 15th, then the insurance premiums of the individual entrepreneur must be counted starting from the 15th inclusive.
Contributions for individual entrepreneurs have always been paid and we pay with kopecks (article 431, clause 5 of the Tax Code of the Russian Federation).
Result..Total you need to pay:
You can also calculate contributions and generate receipts / payments for 333 rubles / month. There is a free period for a month. And also a whole one for new individual entrepreneurs.
Reduction of taxes for individual entrepreneurs on a contribution
| Tax regime | Self-employed entrepreneurs | Employed Entrepreneurs | Base |
|---|---|---|---|
| STS (object of taxation "income") | It is possible to reduce the single tax by the entire amount of paid insurance premiums in a fixed amount | It is possible to reduce the single tax by no more than 50 percent. Contributions paid by the entrepreneur for hired employees and for his own insurance are accepted for deduction. | sub. 1 clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation |
| Payment for the year can be used: for 1 quarter - no more than 1/4, for half a year - no more than 1/2, for 9 months - no more than 3/4 of the annual amount of contributions, for a year - the entire amount of insurance premiums of individual entrepreneurs. See STS Calculator + Declaration Many people find it difficult to calculate the simplified taxation tax together with the PFR deduction and divide it by quarters. Use this automated Excel simplified form (xls). In the form, 2017 is already ready with an additional insurance premium for individual entrepreneurs. |
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| STS (object of taxation "income minus expenses") | You can reduce income by the entire amount of paid insurance premiums | paragraph 4 of Art. 346.21 and sub. 7 p. 1 of Art. 346.16 of the Tax Code of the Russian Federation | |
| UTII | It is possible to reduce the single tax by the entire amount of paid insurance premiums in a fixed amount | It is possible to reduce UTII by no more than 50 percent. Contributions paid by the entrepreneur for hired employees, benefits and for their own insurance are accepted for deduction (from 13 to 17, it was impossible to reduce their contributions for employees) | sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation |
| Patent | Patent value does not decrease | Art. 346.48 and 346.50 of the Tax Code of the Russian Federation | |
| OSNO | Individual entrepreneurs on OSNO have the right to include a fixed payment in the composition of personal income tax expenses | NK Art. 221 | |
2018, 2019 and 2020
In 2018 32 385 rubles (+ 15.7%)
In 2019 36,238 rubles (+ 11.9%)
In 2020 40 874 rubles (+ 12.8%)
The amount of insurance premiums is now directly spelled out in the tax code. And even 3 years ahead - for 2018-2020.
Article 430 of the Tax Code of the Russian Federation (as amended by Federal Law of 27.11.2017 N 335-FZ):
a) paragraph 1 shall be stated in the following edition:
"1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:
1) insurance contributions for compulsory pension insurance in the amount, which is determined in next order unless otherwise provided by this article:
if the amount of the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29 354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;
if the amount of the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income amount exceeding 300,000 rubles for the billing period.
In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance, established by the second paragraph of this subparagraph;
2) insurance premiums for compulsory medical insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020. ";
2018
RUB 26,545 - pension contributions (Art. 430 of the Tax Code of the Russian Federation);
RUB 5,840 - medical contributions (article 430 of the Tax Code of the Russian Federation)).
The total insurance premium for individual entrepreneurs in 2018 will be: 32,385 rubles.
2019
RUB 29 354 - pension contributions (article 430 of the Tax Code of the Russian Federation);
RUB 6 884 - medical contributions (article 430 of the Tax Code of the Russian Federation)).
The total insurance premium for individual entrepreneurs in 2019 will be: 36,238 rubles.
2020
RUB 32,448 - pension contributions (article 430 of the Tax Code of the Russian Federation);
RUB 8,426 - medical contributions (article 430 of the Tax Code of the Russian Federation)).
The total insurance premium for individual entrepreneurs in 2020 will be: 40,874 rubles.
2017
Since 2017, contributions must be paid to the IFTS according to new details, and not to the FIU.
Also, since 2017, if you are late with reporting, a fine in the form maximum payment will not be charged (154,851.84 rubles in 2016).
If the minimum wage is 7500 rubles.
Pension fund contributions: (7,500 * 26% * 12) = 23,400 rubles.
Contributions to FFOMS: (7500 * 5.1% * 12) = 4590 rubles.
The total insurance premium for individual entrepreneurs in 2017 will be: 27,990 rubles.
2016
In 2016, the minimum wage will be increased by only 4% to 6204 rubles. This means that the IP payment will also be increased to 4%. Then the calculation will be like this:
Pension fund contributions: 6,204 * 26% * 12 = 19,356.48 rubles
Contributions to FFOMS: 6,204 * 5.1% * 12 = 3,796.85 rubles
Total insurance premium for individual entrepreneurs in 2016 will be: 23,153.33 rubles.
Despite the fact that the minimum wage will be raised to 7,500 rubles from July 1, the IP contribution will not be changed until the end of 2016.
Additional percentage
If you are on OSNO or STS, then you pay an additional percentage from income. If you are on the PSN or UTII, be sure to check out the table below (it is then paid not from real income).
In 2020, the fee will be: 40 874 rubles (to be paid by December 25). With an income of 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (the total amount of income is 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * 32 448 = 259 584 rubles (in 2020).
In 2019, the fee will be: 36 238 rubles (to be paid by December 25). With an income of 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (the total amount of income is 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * 29 354 = 234 832 rubles (in 2019).
In 2018, the fee will be: 32 385 rubles (to be paid by December 25). With an income of 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (the total amount of income is 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * 26 545 = 212 360 rubles (in 2018).
In 2017, the contribution will be: RUB 7,500 * 12 * (26% (PFR) + 5.1% (MHIF)) = RUB 27,990 (pay by December 25). With an income of 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (the total amount of income is 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187 200 rubles (in 2017).
In 2016, the contribution will be: 6,204 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 23,153.33 rubles (to be paid by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 154,851.84 rubles (in 2016).
In 2015, the contribution will be: 5,965 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 22,261.38 rubles (to be paid by December 25). With an income of 300,000 rubles (on an accrual basis for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 148,886.40 rubles (in 2015).
Those who are late with the reporting (to the tax one) also had to pay contributions to the Pension Fund of Russia based on 8 minimum wages (until 2017). Since 2017, this norm has been canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [email protected]). And in July 2017, they even announced an "amnesty" for those who were late with reporting for 2014-2016, the maximum fine will be removed (see the statement) (letter of the Pension Fund of Russia dated July 10, 2017 No. NP-30-26 / 9994).
For an additional 1% in the Pension Fund of the Russian Federation (it goes only to the insurance part, the FFOMS does not need it): there are 2 options for the STS "Income"
1) Transfer 1% by December 31, 2018 and reduce the tax of the simplified tax system for 2018 (See Letter of the Ministry of Finance of February 21, 2014 N 03-11-11 / 7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the tax of the simplified tax system for 2019 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11 / 3029)
You can not read the dispute below. The Ministry of Finance issued the Letter of the Ministry of Finance of Russia No. 03-11-09 / 71357 dated 07.12.2015, in which it withdrew the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011. And now at all levels they believe that it is POSSIBLE to reduce the STS by this 1%.
Shocking news: in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 it is said that this 1% is not a fixed contribution at all and that the SP tax on it is not entitled to reduce the tax on it. Let me remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at the future judicial practices... There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 N GD-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.
In 212-FZ, article 14, paragraph 1. It is expressly stated that this 1% is a contribution in a fixed amount, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011, contradicts this law:
1. Payers of insurance premiums specified in clause 2 of part 1 of Article 5 of this Federal law pay the respective insurance contributions to the Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with parts 1.1 and 1.2 of this article.
1.1. The amount of the insurance premium for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:
1) if the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles - in a fixed amount, defined as the product minimum size wages established by federal law at the beginning fiscal year, for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by clause 1 of part 2 of article 12 of this Federal Law, increased by 12 times;
2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation established by clause 1 of part 2 of article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period. In this case, 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 of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of this Federal Law, increased by 12 times.
I would also like to draw your attention to:
Article 75. Default interest
8. Penalties are not charged on the amount of arrears that a taxpayer (tax payer, tax agent) has received as a result of his written explanations about the procedure for calculating, paying tax (collection) or on other issues of applying the legislation on taxes and fees given to him or to an indefinite to the circle of persons by financial, tax or other authorized public authority (authorized official of this body) within its competence (the specified circumstances are established in the presence of an appropriate document of this body, within the meaning and content of the tax (reporting) periods for which the arrears were formed, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (payer of the fee, tax agent) a reasoned opinion of the tax authority sent to it during tax monitoring.
Article 111. Circumstances excluding the guilt of a person in the commission of a tax offense
3) fulfillment by a taxpayer (tax payer, tax agent) of written explanations on the procedure for calculating, paying tax (collection) or on other issues of applying the legislation on taxes and fees given to him or an indefinite number of persons by the financial, tax or other authorized public authority (authorized an official of this body) within its competence (the specified circumstances are established in the presence of an appropriate document of this body, within the meaning and content of referring to tax periods in which committed tax offense, regardless of the date of publication of such a document), and (or) the implementation by the taxpayer (tax payer, tax agent) of a reasoned opinion of the tax authority sent to him during tax monitoring.
You can refer to three such explanations. They are higher.
With UTII, this 1% can be paid until the end of the quarter and then reduce UTII.
The table according to which an additional 1% is considered (under different tax regimes)|
Tax regime |
Where is the income registered |
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Grounds: Part 8 of Article 14 of Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 237-FZ of July 23, 2013. If you use two or three systems (for example, STS + UTII), then the income from these systems must be taken in total for all systems. |
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(business income) |
Income taxable with personal income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation However, costs can be accounted for based on this. Also, when calculating income for calculating 1%, professional tax deductions(Letter of the Ministry of Finance of Russia dated 05.26.2017 N 03-15-05 / 32399) |
Declaration 3-NDFL; p. 3.1. Sheet B. In this case, expenses are not taken into account. |
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Taxable income Single tax... Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation The Supreme Court, in its ruling dated April 18, 2017 No. 304-KG16-16937, explained that when STS Income-expenses Individual entrepreneur can take into account expenses to determine additional 1%. However, most likely, such a right of the individual entrepreneur will have to (if he wants to apply it) to defend through the courts. The Pension Fund in a letter dated August 11, 2017 No. 30-26 / 12192 also believes that expenses can be taken into account. The Supreme Court later changed its opinion (decision of 06/08/2018 No. AKPI18-273). The issue remains controversial. The latest letters indicate that 1% of additional contributions should be counted only from income (letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369) (letter of the Federal Tax Service dated February 21, 2018 No. GD-4-11 / 3541). |
Many people find it difficult to calculate the simplified taxation tax together with the PFR deduction. Use this automated simplified form in Excel. The form contains all the years, taking into account the additional contribution of the individual entrepreneur. For earlier years there is also - in the same place. |
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Patent system |
Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation |
The income from which the value of the patent is calculated. In this case, expenses are not taken into account. |
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Imputed income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation |
The result of column 4 of the Book of income and expenses. In this case, expenses are not taken into account. |
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If the IP was closed and opened in the same year?
Then the periods are counted separately as unrelated. Those. for one period, a deduction of 300 tr is given. and for the second period of work, individual entrepreneurs also give a deduction of 300 tr. (Letter of the Ministry of Finance dated 06.02.2018 No. 03-15-07 / 6781). However, we do not recommend using this loophole on purpose. You will receive a maximum of 3000 rubles after deducting all duties, and then 1500 rubles. Time and nerves to spend dozens of times more.
An example income is 1,000,000 rubles. RUB 27,990: pay by December 25, 2017 (this is for any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles to be additionally paid before July 1, 2018 for the insurance part of the Pension Fund.
Constitutional court ruling
Its essence is that individual entrepreneurs on OSNO, when calculating an additional contribution (1% percent of income) in the FIU, can take into account expenses. Prior to this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs under other systems can also refer to him proving his innocence through the court.
Reporting
The due date for pension payments is from January 1 to December 31 of the reporting year. The term for payment of an additional 1% is from January 1 of the current year to April 1 (from 2018 (for the year 20017) - until July 1) of the next year.
You can pay the installment in installments. For example, with UTII, it is necessary (with the simplified tax system, it is desirable) to pay quarterly in order to deduct it from the tax.
In case of non-payment of the payment by the individual entrepreneur to the Pension Fund of the Russian Federation on time, it is provided penalty in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator
Since 2012, the individual entrepreneur has not submitted reports to the FIU (except for the heads of peasant farms). For 2010 it was RSV-2, earlier ADV-11.
Payment
KBK
Why is the KBK of the usual PFR and for exceeding 300 thousand rubles? coincide with 2017? We pay for one CBC since 2017 - they coincide (letter of the Ministry of Finance dated 07.04.2017 No. 02-05-10 / 21007).
KBK is correct here.
From February 22, 2018 introduced new KBK for payments over 1% of insurance premiums - 182 1 02 02 140 06 1210 160 (order dated December 27, 2017 No. 255n). However, then it was canceled (order dated 02.28.2018 No. 35n). By the additional percentage, the BCF does not change.
| Payment type | Until 2017 (for any year - 2016, 2015, etc.) | After 2017 (for any year - 2017, 2018, 2019, etc.) |
|---|---|---|
| Insurance premiums for pension insurance of an individual entrepreneur for himself in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage) | 182 1 02 02140 06 1100 160 | 182 1 02 02140 06 1110 160 |
| Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation from income exceeding 300,000 rubles. | 182 1 02 02140 06 1200 160 | 182 1 02 02140 06 1110 160 |
| Insurance premiums for medical insurance of individual entrepreneurs for themselves in FFOMS in a fixed amount (based on the minimum wage) | 182 1 02 02103 08 1011 160 | 182 1 02 02103 08 1013 160 |
How long does it take to keep payments? Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of Federal Law No. 212-FZ of 24.07.09) or 5 years (Clause 459 of the Order of the Ministry of Culture of Russia of 25.08 .2010 N 558)
The ways
There are four ways:
Video
I invite you to watch my short video about the insurance premium of individual entrepreneurs.
The right not to pay
This right exists only with zero income for the year, so there is almost no sense from it.
Since 2017, the right not to pay contributions remains. However, it is regulated by other laws.
Since 2013, you can not pay fixed contributions for the following periods:
However, if during the above periods, entrepreneurial activity was not carried out (parts 6-7 of article 14 of Law 212-FZ), it is necessary to submit documents confirming the absence of activity during the indicated periods. Those. all the conditions above must be, and also the income must be zero. In this case, it is easier to close the IP.
With the help, you can keep tax and accounting on the STS and UTII, generate payments, Pension Fund, SZV, Unified Settlement 2017, submit any reports via the Internet, etc. (from 250 rubles / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created individual entrepreneurs now (free).
Due to the fact that since 2017 the obligations to pay taxes by private entrepreneurs and companies have been transferred to the Federal Tax Service, businessmen are interested in what contributions an entrepreneur (IE) pays in 2017. Taxation of individual entrepreneurs has not undergone significant changes, but some features should be taken into account when calculating mandatory contributions.
Change in taxation in 2017
The main changes in taxation are related to the transfer of obligations to the Federal Tax Service: if earlier individual entrepreneurs made mandatory payments to the Pension Fund and non-budgetary organizations, then since 2017 all powers are with the Tax Service.
When paying contributions, you must transfer funds to new details, since the code budgetary organization(KBK) FTS differs from the KBK PFR and other departments:
- 18210202140061110160 - OPS;
- 18210202103081013160 - OMS;
- 18210202140061200160 - 1% excess.
These details must be entered in receipts (payment orders). Contributions for individual entrepreneurs listed under the previous BCC in 2017 will not be taken into account and will not be credited to the account of the Federal Tax Service.
Individual entrepreneurs' contributions to the Pension Fund of the Russian Federation have now been changed to contributions to the Federal Tax Service. The transfer of powers from the FIU and subordinate services is associated with improper performance of powers to pay mandatory contributions by payers. During the period from 2011 to 2016, the debt on insurance contributions to the Pension Fund of the Russian Federation increased to 200 billion rubles (by 600%), which indicated the need to change responsible organization... Other services, FFOMS and FSS, also experienced difficulties with non-payment.
What contributions does an individual entrepreneur pay in 2017
For the Federal Tax Service, the new area of responsibility did not come as a surprise: the previously paid contributions for the UST (unified social tax) were at the mercy of the Federal Tax Service. In addition to the transfer of powers, there are no significant changes for individual entrepreneurs: the tax payment period remained the same, the reporting and calendar periods are calculated in the same way. Pension contributions of individual entrepreneurs are now called fixed contributions of individual entrepreneurs to the Federal Tax Service - but the essence of the contributions remains the same. Insurance premiums for individual entrepreneurs are voluntary and are paid only at the request of the entrepreneur himself: related to maternity and insurance against illness. Contributions for entrepreneurs are regulated by Art. 430 of the Tax Code of the Russian Federation.
IE contributions without employees
In addition to the fact that the contributions of the individual entrepreneur to the Pension Fund of the Russian Federation have now been transferred to the Federal Tax Service, changes have affected the amount of payments. Due to the increase in the minimum wage to 7,500 rubles, now the contributions can be calculated as follows:
- medical insurance - 7500 * 5.1% * 12 = 4590 rubles;
- pension insurance - 7,500 * 26% * 12 = 23,400 rubles.
The total amount of tax in the Federal Tax Service for 2017, paid by individual entrepreneurs in mandatory, is 27,990 rubles.
Quarterly contributions to the Federal Tax Service are as follows:
- ¼ * 4590 = 1147.50 rubles.
- ¼ * 23400 = 5850 rubles.
When paying, you must adhere to the time limits:
- 1st quarter - 01.01.17-31.03.17;
- 2nd quarter - 01.04.17-30.06.17;
- 3rd quarter - 01.07.17-30.09.17;
- 4th quarter - 01.10.17-31.12.17.
Exists additional contributions paid by individual entrepreneurs in case of total income for the year over 300 thousand rubles in the amount of 1% of the excess amount. Individual entrepreneurs must transfer contributions for themselves until 04/01/2018.
Additional contributions of individual entrepreneurs in 2017 are calculated as follows:
(DG-300000) / 100, where DG is the income of the individual entrepreneur for the year.
Those. with a total annual revenue of 1 million rubles, the individual entrepreneur is obliged to transfer 7 thousand rubles to the Federal Tax Service:
(1,000,000-300,000) / 100 = 7,000 rubles.
Start-up entrepreneurs often resent the additional burden, as they believe that the higher the profit, the more contributions the government will have to pay. But there is an upper limit, which is 187,200 rubles. If 1% of the amount of excess income for the year is more than 187.2 thousand rubles, then the entrepreneur makes this payment in the specified amount.
Sum maximum border depends on the size of the minimum wage and is calculated by the formula:
8 minimum wages * 26% * 12.
Is it possible to reduce the tax amount? As in 2016, in 2017 entrepreneurs have the right to reduce the amount of payments to the budget. Those individual entrepreneurs who have not acquired a patent can reduce the amount by a fee, i.e. on the taxation systems STS, UTII, OSNO and ESHN. Most profitable option to reduce payments - for individual entrepreneurs without employees with simplified taxation system 6%. In this case, mandatory payments (27,990 rubles) and overlimit contributions (1% of the excess amount) are deducted from the amount of 6% of income tax.
Tax reduction up to 50% is available to individual entrepreneurs with STS Income and UTII. Individual entrepreneurs with other taxation systems take into account the paid contributions (as expenses).
IE contributions with employees
If an entrepreneur uses hired labor in business, then in addition to obligatory payments to the Federal Tax Service for himself, he must make IE contributions for employees. In 2017 increased again maximum size contributions for hired workers, in the event of which the contributions are paid at a reduced rate. There is no upper limit for health insurance (FFOMS), and for pension contributions and maternity contributions limit are 876 thousand and 755 thousand rubles, respectively.
The interest rate on the tariffs has not changed:
- 22% - for pension contributions.
- 2.9% - for motherhood;
- 5.1% - for health insurance.
Total total amount tax payments for each employee is 30%.
The changes also affected the reporting form. If there is no obligation for individual entrepreneurs without employees to submit reports on contributions to the Pension Fund of the Russian Federation, FFOMS and FSS, then entrepreneurs using hired labor are required to provide data to the Federal Tax Service in a new form. Individual entrepreneurs with less than 25 hired workers submit a report in paper format by the 15th of the month. Entrepreneurs with at least 25 employees must provide information on contributions to the Federal Tax Service in in electronic format until the 20th.
Instead of RSV-1, 4-FSS, RSV-2 and PB-3, a single calculation is used for all insurance premiums, which combines all previous reports.
In 2017, due to the increase in the minimum wage, the amount of mandatory contributions for individual entrepreneurs increased. Payments should now be transferred to the details of the Federal Tax Service, to which the administration for all contributions from entrepreneurs was transferred from 01.01.2017. For individual entrepreneurs with hired workers, the upper bounds for PFR and FSS taxes have increased, and a new reporting form has also appeared - a single calculation of insurance premiums for individual entrepreneurs.
The first quarter of 2017 is drawing to a close, so it's time to think about paying insurance premiums for compulsory pension and health insurance. The deadlines for paying contributions this year are no different from previous years, and the increase in the size of contributions, I think, did not surprise anyone.
Of course, it is worth noting that the Tax Service is now responsible for collecting our contributions, and not the Pension Agency, so from now on we pay them. In this regard, all KBKs for paying insurance premiums have changed since 2017. But more on that in a separate note.
Attentively! Due to the fact that from now on, fixed payments are completely in the jurisdiction of the Federal Tax Service Inspectorate, in all payment documents it is necessary to indicate your Tax authority... And, again, new KBKs.
But let's get back to
the amount of insurance premiums for individual entrepreneurs on the simplified tax system without employees in 2017.
Contributions have grown, as the size of the minimum wage has also grown, on the basis of which they are calculated.
Therefore, in 2017 we pay:
RUB 23,400 00 kopecks for compulsory pension insurance
and
RUB 4,590 00 kopecks for compulsory health insurance.
Total in just a year 27,990 rubles. 00 kopecks
The fixed contributions of individual entrepreneurs in 2017 for themselves include two components:
1. Insurance premiums calculated at current rates and minimum wages:
- for compulsory pension insurance
- for compulsory health insurance
2. Insurance premiums in the amount of 1% of the amount of excess income of the individual entrepreneur in excess of 300,000 rubles.
Those. on the first item contributions paid without fail, if you are a registered individual entrepreneur, according to the second - only if your income for the year has exceeded the amount of 300,000 rubles. The formula for calculating this contribution: (Annual income - 300,000) x 1%.
Terms of payment of contributions in 2017 for individual entrepreneurs on the simplified tax system without employees.
Payment can be made in one amount at any time before the end of the specified period. Alternatively, you can split payments "quarterly", which will allow you to reduce tax payments also quarterly.
Then we pay quarterly (until the end of the quarter, i.e. until March 31, June 30, September 30, December 31)
RUB 1,147 50 kopecks(health insurance)
and
RUB 5,850 00 kopecks(pension insurance).
How is it convenient? If your income is small, then the quarterly tax is small, and you can completely "close it" after deducting insurance premiums. Those. by paying a quarter of the contributions by the end of the quarter, you can deduct this amount from mandatory quarterly tax payment. And if you pay the contributions in one payment at the end of the year, then you can only be credited to the tax for 4 sq. 2017 (and we are obliged to pay taxes at the end of each quarter, and not at all once a year).
I will note it again! In which reporting period made the payment (in which quarter), for such a period you can set off. Not "before" and not "after": we paid contributions in the 2nd quarter, which means that we will deduct exactly from the tax for the 2nd quarter.
It is also important to remember this principle of offset when calculating 1% on the amount of income for the year over 300 thousand rubles. After all, this contribution can be paid in installments and also deducted from the tax.
If you want, calculate it in advance, knowing approximately your income for the year, and pay in installments - quarterly. And deduct those contributions from your quarterly tax payments. The last payment you will have already, of course, in 2018, when you will know for sure all your annual income. After payment, you will already set off this amount for the 1st quarter of 2018.
Attentively! The entrepreneur is allowed to reduce the calculated tax amount by full amount paid contributions to the Pension Fund and the MHIF, as well as to contributions that are transferred from the income received more than 300 rubles. , if this is an individual entrepreneur on the STS "Income" without workers!
Responsibility for non-payment of insurance premiums
In the event that the entrepreneur did not pay the contributions at all, or made it late (later than December 31, 2017), 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 refinancing for each day of payment delay, including weekends and holidays.
KBK for payment of insurance premiums in 2017
Below are the BCFs for those contributions that are due in 2017. For the "debts" for 2016, there are completely different CPCs. And remember that we are now paying for the details of our Tax Office, and not our PFR branch.
Insurance contributions for compulsory pension insurance in a fixed amount, credited to the PFR for the payment of an insurance pension (for settlement periods starting from January 1, 2017)
Insurance premiums in a fixed amount for compulsory health insurance credited to the FFOMS (for billing periods starting from January 1, 2017)
tax 182 1 02 02 103 08 1013 160
penalty interest 182 1 02 02 103 08 2013 160
fines 182 1 02 02 103 08 3013 160
Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund of the Russian Federation for the payment of an insurance pension (calculated from income over 300,000 rubles for billing periods starting from January 1, 2017)
tax 182 1 02 02 140 06 1110 160
penalty 182 1 02 02 140 06 2110 160
fines 182 1 02 02 140 06 3010 160
percent 182 1 02 02 140 06 2210 160
- 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, but 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 on the USN "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 for the total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves ( additionally to the above amount 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. 1721 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
- Payment terms - no later than 31th of December current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
- 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).
- Contributions are paid to the tax office at the place of registration of the individual entrepreneur.
- 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).
- 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).
- 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.
- 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
- On the amount of paid fixed insurance premiums, you can reduce the tax STS "income" (6%).
- To reduce the advance payments for the simplified taxation 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.
- Probably the easiest and most profitable option is to pay contributions to first quarter- so you can reduce the advance payment of the STS for the first quarter, and if after deducting the amount of paid contributions from the advance payment of the STS, there is still some amount left, you can reduce the tax for the six months, 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 you do not need to pay an advance payment on the simplified tax system for the 1st quarter. By 4,000 rubles, which remain after the deduction of 6,000 - 10,000 - you can reduce the advance payment for the six months.
- 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).
- 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 Area individual entrepreneur ".
The above is information for individual entrepreneurs no staff. For individual entrepreneurs with employees and LLC, the information on the page about