Contributions for themselves in the amount. Fixed payments in the PFR for IP on the USN

• The size of the IP fees in 2019
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to form a receipt / payment order?
• How to reduce tax tax on the amount of contributions for yourself?
• Reporting on contributions for themselves

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

Since 2017, insurance premiums are administered to the federal tax service, not a pension fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.

[Attention!] Insurance contributions need to pay even if you do not lead Activities (or do not receive profit).

[Attention!] For the amount of paid insurance premiums, you can reduce the tax of USN "Revenues" (6%)

Insurance contributions in 2019.

Until 2018, fixed insurance premiums were calculated on the basis of the Mrometa operating on January 1 of the current year. Since 2018, contributions for themselves are bothering from the minimum welfare.

For 2019, IP with annual income 300 000 rub. and less Pay only 2 pay for yourself for a total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. Pay for yourself ( additionallyto the above amount 36 238 rubles) 1% from income exceeding300 000 rub.

Pension insurance premiums

Firstly Individual entrepreneurs (IP) pay fixed pension Contributions. Pension contributions in 2019 constitute 29 354 rub. per year (7,338.5 rubles per quarter, 2 446,16 (6) Rub. per month).

If your annual income exceeded 300,000 rubles.You need to additionally pay 1% of this exceeding no later than July 1 next year. For example, for the year you received 450,000 rubles, it means to pay it necessary (450 000 - 300 000) x 1% \u003d 1 500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above the amount of 212 360 rubles, i.e. Even if you earned 30 million rubles for the year (1% of 30 million - 300 000 rubles) You need to pay only 212 360 rubles. (Restriction for 2019 - 234 832 rub.)

Pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. Medical insurance premium in 2019 is 6884 rub. in year (ie. 1721 rubles. per quarter, 573.6 (6) Rub. per month). These contributions from income exceeding 300,000 rubles. NOT Pay.

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

Payment of fixed insurance premiums

1. Payment timing - no later than Dec. 31 current year. 1% of exceeding 300,000 rubles. - not later July 1 next year.
2. You can pay any sums and at any time (within the framework of the deadlines specified in the previous paragraph). Choose a more profitable payment scheme for you (to reduce USN tax).
3. Contributions to the tax at the place of registration of IP are paid.
4. All of the above receipts are drawn up in form PD number (tax) or in form No. PD-4SB (tax) and accepted for payment only in Sberbank (If individual entrepreneur There is a settlement account in any bank, you can pay from it, no additional interest for it is not removed).
5. If you are registered as an IP not since the beginning of the year - Pay contributions need not for the whole year, but only during the time you are registered (to accurately calculate the amount of payment and design of all receipts, use the accounting service).
6. If you combine the activities of the IP with work on an employment contract, and the employer is already paying contributions for you - you do not care need to Pay specified fixed contributions from IP.
7. The easiest way to form a receipt (or payment order) for payment of contributions is to use free official Service of the FTS RF.

Reducing tax tax reduction on the amount of contributions

1. The amount of established fixed insurance premiums can be reduced by the tax of USN "Revenues" (6%).
2. To reduce advance payments by tax tax - Contributions must be paid in the period for which the advance payments are paid. For example you want to reduce advance payment in half of the year means contributions must be paid not later The end of the half year - i.e. until June 30.
3. Probably the easiest and most profitable option - to pay contributions to first quarter - So you can reduce the advance payment of Usn for the first quarter, and, if after subtracting from the advance payment Usn sums The paid contributions will remain another amount - it is possible to reduce the tax over half of the year, etc.
   • Example: In the 1st quarter contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter of 100,000 rubles., 6% of 100,000 rubles. - 6 000 rubles. We reduce advance payment by 10,000 rubles. - It turns out for the 1st quarter, an advance payment on the USN should not pay. By 4,000 rubles, which remained at subtracting 6,000 - 10,000 - you can reduce the advance payment per half.
4. You can reduce tax and the amount of contributions paid to exceeding 300 000 rub. (1% of exceeding, which is paid no later than July 1).
5. Do not forget to include data on paid contributions that reduce USN tax to the tax declaration.

Fixed payments

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for IP without employees (paying contributions only for myself) - canceled!. To find out whether your payments come to the destination - call your tax inspection or use the service " Personal Area individual entrepreneur. "

The above is information for individual entrepreneurs without employees. For IP with employees and LLC it is useful on the page about

If you are an individual entrepreneur, it is obliged to make fixed payments to the Pension Fund of Russia (he) and to the federal fund of compulsory medical insurance (it is the same).

Payments are required to make it necessary regardless of whether you work anywhere else, whether activities are working or simply lying on the couch, being registered as IP. On the mandatory contributions IP also does not affect neither the taxation system on which it is located (USN, OST, UNVD, PSNs - Pay everything!) Nor the number of your income or expenses.
In any case, you are obliged to list annually into these two funds (FFR and FFOMS) fixed payments.

This payment is fixed annually and is indexed every year. Most often, of course, - in the most side.

Calculation of insurance premiums IP in the FFR and FFOMS for the month

Since 2018, when calculating insurance premiums, IP size does not play roles. Instead, according to Article 430 of the Tax Code of the Russian Federation for 2018, 2019 and 2020, fixed amounts of contributions were established (see the table above). To find out the amount per month you need these amounts simply divided by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical contributions IP was as follows:
PFR \u003d Mrot x 26% x 12 months.
FFOMS \u003d Mrot x 5.1% x 12 months.

When paying fees IP

Before answering this question, you need to remember very important information:
IP, working without executive staff, have the opportunity to subtract 100% of insurance premiums in the FFR and FFOMs from the tax burden imposed on them by a particular taxation system.

Example.
You are engaged in soaking services. For the first quarter you screwed soap for 30 thousand rubles. We work on the USN, pay 6% tax. From 30 thousand rubles. 6% This is 1800 rubles. So, you pay these 1800 at the end of the quarter not tax, but in the FIU!
Total it turns out, you for the 3 remaining quarters need to be made to the FFR and FFOMS: (the total amount of the insurance premium is 1800 rubles).

Fixed insurance premiums you can pay once a month, once a quarter, once half a year or once a year - at least when! It is important to overlap the inexpensive payment of the advance payment that IP should pay quarterly in obligatory!

If you have not paid to the FIU, and the money was sent to the tax authorities, and at the end it turned out that the insurance premiums completely overlap the tax (for all 100% of contributions are subtracted from the tax), then it will have to withdraw this money from the tax authorities back, which will be quite problematic.

How to pay insurance contributions to the FFR and FFOMS

Attention! Consider on the example of contributions for 2018. The total amount of them was 32,385.00 rubles.

Tip: Do not pay for them every month. There's no point.
We worked the first quarter, counted the tax, turned out 10 thousand rubles. So pay in the FFR and the FFOMs these 10 thousand, and first at the CBC of the FIU.

The tax authorities are nothing, for contributions passed the tax. It remains 22,85.00 rubles, of which 5,840.00 - in the FFOMS.

For the second quarter there was another 10 thousand tax. Not pay tax again, but pay in the FIU. It remains 12,85.00 rubles, of which 5,840,000 - in the FFOMS.

For the third quarter, another 10 thousand taxes came out. Not pay tax again, but pay in the FIU.

BUT! We send not 10 thousand in the FIU, but the residue from total contribution (from 26545.00), i.e. 6 545.00. And by this trench, we close our obligations before the FIU.
But we had a tax on 10 thousand, and we paid 6,545.00. The remaining 3,455,00 send to FFOMs. It remains to pay for honey. Insurance: 5 840 - 3 455 \u003d 2,385 rubles.

So for the fourth quarter, when you have a tax again 10 thousand rubles, the residue 2 385 is sent to the FFOM, and the remaining 7,615.00 on the details of the tax authorities!

Important! Sending to PFR or FFOMs means the use of the CBC for such payments, but the recipient is the IFTS.

Of course, this is just an example, and you already have a tax for the first quarter can amount to the amount exceeding insurance premiums in the FFR and FFOMS. Then it is better to pay everything right away in the first quarter, and then you will already have to make advantage of advance payments.

Under this foregoing scheme, you remove the burden of monthly payments and any risk of imposing pennels and other tax authorities.

1 percent in the FIU from revenues exceeding 300 thousand rubles

The next year, after you have made a fixed fee in extrabudgetary fundsIn the event that your income exceeded 300 thousand rubles, be kindly pay 1% of the amount that these 300 thousand exceeded.

Example for dummies.
Income for the year you have 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand and precisely from 187 thousand. You must pay 1%. It will be 1870 rubles.

Be careful! You need to pay for details of the FFR, not ffoms! Term - until July 1, following the reporting year. If contributions are listed in 2018, you need to use a new one. Since March 2018, 1% contributions must be transferred to the CBC, as for fixed contributions - 182 1 02 02140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation dated February 28, 2018 No. 35N), indicating the remuneration of IFTS details.

If your income exceeded 300 thousand already in the current year, you may not wait for July next and already boldly pay 1% of the CBC of the FIU corresponding to this payment.

Do I need to pay insurance premiums when closing IP

In the event that you close the IP, tax inspectorBy taking your closure documents, it may require a receipt confirming the fact of payment in the FIU of all contributions for the year in which the closing procedure is performed. Remember - you are not required to pay insurance premiums when submitting documents for closing! Read Art. 432 Tax Code of the Russian Federation, based on which this can be done within 15 days after the closing of the IP.

On the other hand, the insurance premium can be deducted from the tax, as we already know that it will be impossible if you incur money in the FIU after closing, and not before. Therefore, before closing the SP, pay all contributions to the FFR and FFOMs, according to the calculations for the month given above.

Receipt for payment of insurance premiums in the FIU

Most convenient way Pay insurance premiums - to form an independently receipt on the official website of the Pension Fund.

Make it very simple.
Step 1. Come on the link: https://www.pfrf.ru/eservices/pay_docs/ and we see the following:

Step 2.. We choose the item "Insurer", his subject of the Russian Federation and then the item "Payment of insurance premiums by persons who voluntarily entered into legal relations on the OPS".

You will open a window with details for payment:

Attention! The service has not yet introduced changes in the part of the CBK.

After entering data, you can either print the receipt or download it in PDF format. That's how it should look:

Such a receipt is not suitable directly for payment in the bank due to invalid KBK. However, you can pay insurance premiums through the Internet bank, the same Sberbank-online, after completing the electronic payment order based on the generated receipt. Or from its own account. The main thing is that the money to you come to you, and from where they came from which bank and count - no difference.

The business entity can carry out its activities by registering in tax authorities In the status of IP. Regulations regulatory documents Consider the obligation to calculate and transfer fixed payments to the budget to the budget for compulsory insurance. It should do it regardless of whether he has employment contracts or not.

At the end of the autumn was adopted new lawwhich radically changed the previously existing rule of contributions. In the specified regulatory act PA payments on their own insurance are no longer dependent on the established amount of minimum wage. It establishes the transfer to the pension and health insurance in the form of a permanent amount.

New norms approved the maximum amount of insurance premiums in the FIU, taking into account the part, which is calculated from the size of the income received by the entrepreneur for the year. Also, the transfer period was changed in relation to the last payment. He was transferred to a later period.

The size of insurance premiums IP in 2019

The Tax Code of the Russian Federation defines the amounts that the entrepreneur must send to the budget on compulsory insurance for myself. They include two parts. You can calculate them on our.

Fixed payment

From January 1, 2018, the permanent amount is established for these payments, which is fixed in the Tax Code of the Russian Federation and does not sore a minimum walker.

Thus, the IP needs to pay fixed payments in the following sizes:

Attention! When calculating, it is not taken into account, the entrepreneur worked in fact or not. The responsibility for calculating such payments, he arises from the moment of registration in the Egg and ends when the entrepreneurship is closed.

When these procedures are carried out throughout the year, the situation in which the amount of fixed payments should be counted for the year of the Fisselne, taking into account the actually spent time. Adjust amounts need to be proportional to the time of work.

1% with income exceeding

The second part it is necessary to pay those IP, in which the total income exceeds 300,000 rubles.

For its definition, the following algorithm is used:

(IP revenue - 300000) * 1%

An entrepreneur can simultaneously work immediately on several modes, then its income must be folded for each of them.

The income of the entrepreneur is determined by:

• When using ENVD, the so-called imputed income is taken into account, calculated according to the rules established by the Tax Code of the Russian Federation.
• When simplified "Revenues" - by the amount of the actually received IP revenue.
• When simplified "income-expenses" - by the amount of actual revenue received. At the same time, it is not necessary to reduce the value for the value of the costs made - it is on the one hand, so the specifics in the NK code is not spelled out. On the other hand, the Jarinova case was considered in court, according to which the court rose to the side of the entrepreneur and contributions were calculated from the difference of income minus expenses.
• On the general mode - Increased income received by the entrepreneur. However, in this case, the physically has the right to deduct professional deductions from these revenues.
• When patent - in the form of income uses the estimated cost of the patent.

Dates of payment of FP IP

Rights of law enshrine the requirement to pay for fixed payments in fixed deadlines. The first amount should be sent before the end of the coming year, that is, until December 31. At the same time, when it was and in which part of the contributions to the entrepreneur decides himself.

He can break this amount For monthly or quarterly shares, or pay contributions with a single payment document immediately. The main rule - the payment must be carried out until the end of the year.

On some preferential modes, it allows the amount of listed insurance contributions due to taxes:

• Under UNVD - if the IP will carry out payments for compulsory insurance during the reporting quarter, it has the right to accept such payments to account when calculating a single tax. For example, UTII for the 1st quarter can be reduced if the payment of the contribution was made on time from January to March inclusive.
• Usn - insurance premiums can be used in determining the advance payment of tax and at the end of the year in the total tax.

Timely payment of fixed payments for SP without attracted persons on specialists sometimes reduces to zero taxes based on the results of its activities.

buknophhi

Important!Since 2018, according to a new law, the period of payment of part in the amount of 1% over the revenue of the IP 300000 rubles is set until July 1, after the reporting period of the year.

CBK to pay for fixed installments IP in 2019

After moving the administration of contributions and the resulting change of the CBC, innovations in this direction are no longer planned.

According to payments on PF:

• Fixed-size contributions and 1% - 18210202140061110160
• Penios - 18210202140062110160
• Penalties - 18210202140063010160

According to payments on the OMS:

• Contributions - 18210202103081013160.
• Penios - 18210202103082013160.
• Penalties - 18210202103083013160.

How to create a payment on listing fixed payments

For an entrepreneur, several ways are available to repay obligations to the FTS. Can be paid by paper receipt In any bank, electronic money using a separate page on the tax site, or a payment order from its current account.

How to make a payment with the help of the tax on Nalog.ru?

The FTS portal provides a convenient service, with which you can create a receipt for transferring payments through the bank.

Step 1. Open the page to create a receipt: https://service.nalog.ru/payment/payment.html

Step 2. In the column of the selection of the payer, specify the "individual entrepreneur", in the form of a form of formation " Estimated document" choose " Payment document" In this way, you can get a receipt which can be used to list through the bank operator, or repay it immediately on the website by electronic money.

Attention! If you press "Payment Order" in this field, then a document will be formed to pay bank account. However, in such a situation, the recipient details will also be fill in (FTS).

Step 3. At this step, the CBC code for the selected payment is recorded. You need to enter it in the graph and press the Enter key, and the remaining fields are filled yourself. The code needs to be made a single string without spaces and other characters.

Step 4. Information about the recipient of the contributions is entered. The first Count "Address of Taxation Object" must be left without filling. In the Code "IFTS Code" you need to choose a tax where the payment is performed. Next you need to choose from the list of municipality.

The address will need to enter in the form:

The filled graph will look like this:

Step 5. At this step, information about the future payment is entered. Count "Face Status" should contain the code "09", which means IP. The foundation of payment is "TP", which means the payment for this year. Count " Taxable period»Specifies a year, then its number fits in the manual field. In the last field, the amount is written for payment.

Step 6. At this step, information about the payer is made. Here are recorded by F.I.O., the Inn code and the address. The "INN" field should be filled in obligatory if the listing is carried out by electronic money.

Step 7. Here you can view all the information made and click "Pay". If an Inn was recorded in the previous step, then you can choose - make email, or make a receipt for payment manually.

If the Inn was not affixed, only a receipt will be available. For e-payment A window will be opened with emblems of payment systems and banks where you can choose the desired payment option.

How to make a payment order for transferring through the bank account

PI may have to open a bank account for bank transfer. Then you can enumerate fixed amounts from it, place a payment order. To correctly fill this form, you can use specialized programs or Internet services.

When filling out the payment order for transfer of fixed payments, you need to adhere to the rules:

• The payer status must contain the code "09";
• The entrepreneur records only the Inn, and the place under the checkpoint should be empty, since there are no data from the Code;
• Full name is fully recorded. IP, I. bank details - Beach, settlement and corschet. After that, the requisites of the FNS are recorded, where the payment is sent. This information can be viewed on the tax service website;
• In the 104 field, you need to record the CBC code of the payment of one line without spaces;
• In the field 105, you need to make an OCTMO code;
• Next, you need to put the code "TP" - this is the current payment;
• Since fixed payments are listed in the year, then in the period field you need to record GD.00.17, if the payment for 2017 is made. Extreme 2 digits indicate the last 2 digits of the year;
• The "Type of Payment" field should contain "01";
• In the "Code" field you need to write "0";
• As a sequence of payment, 5 is indicated;
• In the field 108 and 109, "0" is recorded, the field "110" is not filled in general (should remain empty);
• In the appointment of payment, it is stamped that this is a listing of a fixed contribution for 2017, after which you specify the registration number of the Fund.

Responsibility for not paying contributions

The calculated contributions must be sent to the budget to those defined for this time. If they are broken - the FNS will have grounds for putting a fine to the entrepreneur. The amount of sanctions will be determined on the basis of the size of unpaid obligations.

As with other payments, the minimum amount in this situation is set to 20% of debt. The penalty acts in situations if the delay was not intentional. For example, an entrepreneur forgot about what the payment must be made, confused the date, etc.

However, if it is proved that the entrepreneur knew about the need to repay obligations, and he had it cashBut he didn't do it purposefully, the size of the fine will be for each day every day, which passed between the last day of payment and the date of the real payment, can be accrued to penalties. Their size is defined as 1/300 from the rate of the Central Bank for every day.

The amount of the fine may decrease after judicial trialIf the entrepreneur can prove that for non-payment he had insurmountable circumstances (for example, he was hospitalized). The minimum penalty in this situation is reduced by 2 times. But the size of the accrued penalties is not subject to reduction, they will need to be listed completely.

Contributions are not taxes, and it is necessary to pay them, regardless of whether there are real activities and whether there is income from it. Additional work does not affect this duty, retirement age, disability and other reasons that entrepreneurs may consider respectful.

There are only a few situations called by preferential periods when IP fees are not charged. We will tell you about them in more detail below. In the meantime, what fixed payments of the IP in 2017 should be paid.

What is fixed payments

Fixed payments IP 2017 - This is another name of insurance premiums. Call them fixed, because these amounts are the same for all entrepreneurs who receive income up to 300,000 rubles per year. The size of a fixed payment into the pension fund and the FOMS was calculated on the basis of the minimum wage. Accordingly, every year it was different amounts - the minimum salary grows, the size of the contributions increases.

As you know, in the modes Usn revenues and UNVD can be paid in reporting period. Ministry of Finance changed a point of view several times about whether it is possible to consider not only to reduce the tax fixed payment IP, calculated on the minimum wage, but also this additional 1%.

So, in a letter dated October 6, 2015 No. 03-11-09 / 57011, the Ministry of Finance spoke that IP cannot be included in fixed contributions. additional payment, paid from income over 300,000 rubles. But after two months, this opinion was changed (by letter of December 7, 2015 No. 03-11-09 / 71357).

In fixed payments, IP in 2017 includes:

• Contributions for compulsory insurance, calculated for revenues not exceeding 300,000 rubles per year (the former name is a fixed payment to the Pension Fund in 2017 for IP);
• Additional contribution to pension insurance, amounting to 1% of income over 300,000 rubles per year.

How much you need to pay

In 2017, a fixed payment for itself is calculated on the basis of a minimum wage operating on January 1, i.e. 7,500 rubles. The increase in the minimum salary from July 1 to 7800 rubles did not affect the calculation of contributions.

IP contributions in 2017 for their insurance amounted to:

• Retirement according to the formula (minimum wage * 12 * 26%) \u003d 23 400 rubles;
• For medical insurance by the formula (minimum wage * 12 * 5.1%) \u003d 4,590 rubles.

TOTAL, if the entrepreneur will work full 2017, then the obligatory amount to payment will be 27 990 rubles. If the year is incomplete, then the amounts are recalculated accordingly, taking into account the full months and calendar days incomplete month (letter of the FTS dated February 7, 2017 No. BS-3-11 / [Email Protected]).

As of January 1, 2017, an individual was already registered as an individual entrepreneur. FROM tax accounting He starred on July 5, 2017, worked out full six months plus five days. The income received in the current year did not exceed 300,000 rubles.

The amount of contributions for an incomplete year in this case will be 12,014.52 rubles for pension insurance and 2 356.69 rubles for medical insurance, and in total - 14 371.21 rubles.

Businessman registered on July 3, 2017. How many contributions will he need to pay if IP plans to work until the end of the year, and the estimated income will be 380,000 rubles? It turns out that the period of work in 2017 will be five full months and 29 calendar days.

Based on the income received, the entrepreneur will have to pay:

• 11,574, 19 rubles for pension insurance;
• 2 270, 32 rubles for medical insurance;
• 800 rubles Additional contribution 1% from income over 300,000 rubles.

Total, 14,644, 51 rubles.

How to calculate income for additional contribution

Since 2017, for entrepreneurs, the procedure for calculating income has changed to accrual 1% of contributions from the amount of more than 300,000 rubles. Previously, all the income received was made without taking into account the costs of expenses (so-called entrepreneurial deductions).

▼ Try our calculator banking tariffs: ▼

Move the "sliders", open and select " Additional conditions"So that the calculator picks up the optimal offer for you to open the current account. Leave the application and will call you back manager: Consulters at the rate and reserves the current account.

The changes had to make after at the end of last year the Constitutional Court recognized such an order nonligitimate. Unfortunately, for IP on USN revenues minus costs of positive changes are not yet, however, this year the Supreme Court rose to the side of the entrepreneur who refused to pay contributions from all incomes without taking into account costs (determining from 04/18/2017 No. 304-kg16-16937) . But the Ministry of Finance is still worth it - an additional contribution must be considered from all incomes.

We present the base in the table for calculating an additional 1% contribution of over 300,000 rubles for different modes.

Who do not pay to pay

Preferential periods during which fees are not charged for themselves:

• Childcare leave up to one and a half years, elderly over 80 years old, disabled;
• Conscription;
• Accommodation outside the Russian Federation with a spouse-soldier or diplomatic worker.

By itself grace period Does not suspend automatically accrual of contributions, because the lack of activity during this period must be confirmed documented. One of these documents of the FTS calls zero declaration By income, but it is better to clarify in advance in their inspection, how to confirm the lack of activity in one of these periods.

Another option is if you are guaranteed to know that you will not deal with a business year or two, it is easier to reveal from accounting as an IP, and if necessary, register is registered.

Fixed payments

With regard to payment of contributions of entrepreneurs, monthly or quarterly compulsory payments are not established. The main thing is to make all the necessary amount (27,990 rubles) until December 31 of the current year. This can be done both in one and several payments. As for an additional 1% contribution, it can be made both during the year and until April 1, 2018.

We recommend Entrepreneurs on ENVD and USN revenues to pay some fixed contributions in the reporting quarter before it is calculated or an advance payment on simplified. In this case, you can immediately reduce the calculated tax or an advance payment of contributions paid in this block. If this is not done, then you will have to return or count the overpay of tax via verification with the tax inspectorate.

If the entrepreneur stopped operations, without paying completely debt on contributions, it is provided for this only 15 calendar days after removal from tax accounting. does not remove tax debts and contributions, they will still be charged with individual, but already with the accrual of penalty and fine. So, contributions to the FIU in 2017 for IP it is better to pay in a timely manner.

Where to pay contributions

Until the end of last year, funds were engaged in insurance premiums - pension and medical insurance. However, the collection of payments was not high enough, so pension contributions IP in 2017 was submitted under the control of the Federal Tax Service.

Because of the new administration order, use the concept of "contributions to the FIU in 2017 for IP" is not entirely true. The FIU continues to keep records of payments entering the pension provision of entrepreneurs, but the contributions themselves are already paid to the details of tax inspections accounts, where IP is registered. In this regard, changed CBC payment reports instructions and receipts to pay contributions for themselves.

New CBK IP Fixed payment 2017:

• 182 1 02 02140 06 1110 160 - for compulsory pension insurance (former name - fixed payment to the Pension Fund in 2017 for IP);
• 182 1 02 02103 08 1013 160 - for compulsory medical insurance.

Samples of new payment documents are placed on information stands in tax inspectorates, in addition, you can prepare the payment on the FTS website. This service is already known to many entrepreneurs, because it is easy to fill in the order or receipt for paying tax, and now this can be done for contributions.

All regulations on insurance premiums moved from Law No. 212-FZ to chapter 34 of the Tax Code of the Russian Federation, while the former procedure for their calculation and payment was preserved. It can be said that although contributions to the FIU in 2017 for IP are no longer listed, but do it on the requisites of the IFTS, nothing has changed fundamentally.

What happens if an entrepreneur in habit or for ignorance about the new procedure of administration will pay contributions to the previous details of the FIU and the FOMS? In a letter dated January 17, 2017 No. ZN-4-1 / [Email Protected] Federal tax Service Indicated that it would put the automatic redirection of payment documents issued by the CBC and the details of the funds. However, if you mistakenly paid contributions to the FIU or the FOMs instead of the tax inspection, it is worth citing this question at the place of payment, otherwise there may be an arrears.

So, what you need to know about fixed payment payments for yourself in 2017:

1. Since 2017, control over the calculation and payment of fixed payments IP transferred to the federal tax service.
2. Contributions to the FIU in 2017 are no longer listed for IP, but payments to pension and medical insurance should still be made, now on the details of their tax inspection.
3. Fixed 2017 payments entrepreneur for themselves are 27,990 rubles for the full year of work. If the year is not completely worked, contributions are reduced accordingly.
4. If the income of the PP per year exceeded 300,000 rubles, then it is necessary to additionally pay 1% of the amount over this limit to their pension insurance.

Get announcements of new articles on the email - subscribe to our newsletter.

When an economic entity makes a decision to carry out its activities in the form of an individual entrepreneur, in addition to taxes, it is necessary to pay contributions to extrabudgetary funds. At the same time, they should do this as entrepreneurs who have employees and working independently. This duty for them is fixed until they are openly entrepreneurship. There are also contributions on a voluntary basis.

Who should pay fixed payments

Fixed payments of the IP are contributions to the PF and the FOMS, which it must be carried out on itself. Do not confuse them with contributions to employees.

The main difference between such deductions of the IP from contributions to the employee - they are paid on the entrepreneur itself. Fixed payment does not replace contributions to IP workers, and vice versa.

The payment can be divided into two parts. The first is set by the government, the second as a certain share of the IP income received for the year. The latter is calculated and paid while compliance with certain conditions.

Paters of contributions are persons registered in the IFNS as entrepreneurs. As long as they are registered and they have a certificate of OGR, they are obliged to carry out these payments.

At the same time payment in fixed amount It is calculated independently:

• What taxation regime chose an entrepreneur;
• Availability of income or loss at the entrepreneurship subject;
• Availability or lack of labor or civil law contracts with employees;
• Do IP activities are carried out or not;
• An entrepreneur in addition to its activities may consist in labor relations with other employers. At the same time, contributions paid for them do not cancel his duties for fixed payments.

Important! If the entrepreneur does not make payments in a fixed amount in the FIU and the FOM, then these amounts will accrue penalties and fines. And close the entrepreneurship is possible in the absence of debt on contributions.

In some cases, you can get exemption from a fixed payment in the case when the entrepreneur does not work, as:

• IP, caring for children up to one and a half years - must be provided as a confirmation copy of the passport, marriage certificates and the birth of children.
• IP, caring for the elderly, disabled people in the first group, disabled children - must be submitted to copies of VTEK certificates, a birth certificate or passport for whom care is carried out.
• SP hosts service in the Russian army - it is necessary to provide a certificate from the military registration and enlistment office or a copy of the military ticket.

Where fixed payments are paid

We draw your attention to that since 2017, payments are paid in non-FIR and in the FMS, but to your tax inspectorate. She is now engaged in the reconciliation of payments with taxpayers and checks. Until the end of 2016, for this, the data of the departments were verified by all the calculation of payers.

At the same time it is necessary to take into account the following points:

• Payments for themselves for themselves are paid to the tax at the place of registration.
• If the IP is working, for example, in the UEND in another area, then payments for themselves pays to the tax at the place of registration, and for employees at the place of carrying out activities.
• You can fill out a payment order for payment of contributions on the website of the NALOG.RU FNS website in a special service. To do this, you must fill in a sequential form field.

Attention! As payments now take tax inspectorateThe details for payment and the CBC were changed accordingly. New CBCs are shown below.

Types and amount of payment of IP

Payments of an individual entrepreneur for themselves can be divided into the following:

• Fixed payments that are paid regardless of the income and the availability of employees in the FIU and the FOMS.
• An additional payment in the amount of 1%, if the income of the IP exceeded 300 thousand rubles, it also does not depend on the availability of employees and equal to fixed payments.

Consider in more detail.

Payment amount of IP in PFR and FFOMS

Fixed payment IP 2018 according to the current rules includes one part established by the Government for the current year and existing contributions rates, and the second part that occurs when IP income is exceeded 300,000 rubles.

The annual fixed payment of IP since 2018 is calculated by the government, and earlier it was calculated on the basis of the size of the minimum wage in the PF at a rate of 26% and in the FOM for a rate of 5.1% for each month.

In just a year it will be necessary to pay 32385 rubles, of which:

• Payment of IP in PFR for 2018 \u003d 26545;
• Payment IP in the FOMS for 2018 \u003d 5840.

If the entrepreneurship was open this year, then it is necessary to calculate on the basis of months and days spent in the year. A similar situation consists when the IP is closed.

In the second half of 2016, the minimum wage was recorded in the amount of 7,500 rubles. It is expected that the same amount will be valid in 2017. In 2016, the calculation is made on the basis of the size of the minimum welfare, which acted on January 1, 2016, and it was equal to 6204 rubles.

Fixed payments in PFR for IP in 2017

1. First of all, you need to calculate monthly payment According to the above formula 26545/12 \u003d 2212.08 rubles.
2. Further, given the number of days in the month - they are 31, as well as spent days 31 - 4 \u003d 27 days. To calculate, the resulting amount for the month is divided into number of days in a month and multiplied by the number of days spent, after rounding the value to the 2nd Squeamp mark: 2212,08 / 31 * 27 \u003d 1926.65 rubles.
3. The resulting payment amount for March will need to add to the rest of the month.

Important! Fixed payment entrepreneur must implement until December 31 of the reporting year. Payment it can produce total sumsOr split them monthly or quarterly.

For some specialists, the payment of such contributions is better to carry out quarterly. This is related to the ability to reduce tax on the amount of deductions.

Payment must be currently in 2016 to produce individuals in the FIU and the FOMS, for such contributions, there are separate CBCs:

• Payment in the FIU - 182 1 02 02140 06 1110 160.
• Payment in the FOMS - 182 1 02 02103 08 1013 160.

Attention!CBK IP Fixed payment 2017 is different from the CBC used in 2016.

1% in the FIU with an income amount exceeding 300 thousand rubles.

The second part of the fixed payment applies to the PI, which have an existing annual income exceeds 300,000 rubles.

The current legislation establishes the obligation of the entrepreneur to pay according to the year for the year under the compliance of the condition 1% of the size of the exceeding as contributions to the FIU.

At the same time, the costs of the entrepreneur are not taken into account, even when they exceed income, that is, a loss is obtained. The main thing is that the income exceeds 300,000 rubles.

The sum of this part of the fixed payment \u003d (annual income - 300000) * 1%

For example, the income for 2016 amounted to 600,000 rubles.

1% in PFR \u003d (600000-300000) * 1% \u003d 3000 rubles.

Attention! For such a payment, the payment period was established before July 1, following the reporting year. In 2018, the CBC 1% in the FIU is valid for such contributions. 182 1 02 02140 06 1110 160 .

Features of payment for insurance premiums

There are some nuances who the entrepreneur must take into account when transferring payments to the Pension Fund:

• Fixed payments IP in pension Fund In 2018, for IP without workers, you can pay both from the settlement account of the entrepreneur and the personal account, open in any bank of Russia;
• The amount of fixed insurance premiums in the FIU in 2018 should be listed with accurate kopecks;
• If the entrepreneur begins his activities from the middle of the year, fixed payments must be calculated from the moment of opening until the end of this year;
• If the entrepreneur decides to close his case, the payment is calculated from the beginning of the year and before the closing date;
• Listing the amount of fixed payment and the amount of 1% of income exceeding the income must be performed using different CBC.

Decrease in taxes on insurance premiums

Depending on which entrepreneur uses tax systemAlso, if he has employees or not, it can reduce the resulting tax amount on a certain percentage of listed insurance premiums, both for itself and for employees.

Insurance Contribution Reporting

Since 2012, it has been established that entrepreneurs without workers should not submit any reports to the Pension Fund. The same rule applies to notaries, lawyers and other people leading individual activities without attracting third-party employees.

In the event that the entrepreneur has employees involved in labor contracts, he must differ for them by the following reports:

• 4-FSS (in terms of social insurance);
• RSV-1 (in the Pension Fund, last time For 2016);
• New EMS distribution (tax, starting from 2017);
• SZV-M (reporting for employees in the Pension Fund);
• 2-NDFL ( annual reporting for retained taxes from employees in the tax service);
• 6-NDFL (quarterly reporting for taking taxes in tax service).

Attention! If workers have been hired less than 25 people, then an entrepreneur can request documents as in paper and in in electronic format. If more than 25 are only in electronic, signed.