What is the fixed year for IP? Insurance premiums of individual entrepreneurs for themselves: let’s dot the i’s

Every year, individual entrepreneurs must transfer fixed payments to the Pension Fund (PFR), as well as contributions to the Compulsory Medical Insurance Fund (MHIF). health insurance). The amount of payments is set by the government for the next year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the social insurance fund (FSS), but this is already on a voluntary basis, this is done to obtain social payments, for example, to pay sick leave.

It is immediately worth noting an important feature of fixed payments - this obligatory payment which everyone pays individuals, registered as individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.

Payments of individual entrepreneurs to the pension fund in 2018 for individual entrepreneurs without employees

The amount of the fixed payment does not depend on:

• The chosen taxation system.
• Whether there was income from business activities or a loss.
• It doesn’t matter whether the individual entrepreneur has employees or not.
• Is there any economic activity or not, it doesn't matter.
• An individual entrepreneur can work as an employee at the same time and he must also make payments to the pension fund for himself.

IMPORTANT! Some people think that they don’t have to pay to the Pension Fund and the Compulsory Medical Insurance Fund, since there are no activities being carried out, but unfortunately, until you have the documents in hand, you will be charged arrears and a fine will accrue. Use ours - it will help you with your calculations.

However, there are several cases when you can avoid paying contributions in the absence of activity:

Important changes to fixed payments for individual entrepreneurs since 2017

Since 2017, important changes have taken place - they were transferred to the tax inspectorate, but the procedure for calculating them has not changed. Thus, all payments to the Pension Fund and compulsory medical insurance will need to be made to your tax office using new details. Therefore, the BCC has also been changed. The tax office will also calculate arrears in payments, issue fines and conduct appropriate audits.

Important! Since 2017, contributions to the Pension Fund and compulsory medical insurance must be paid in tax office at the place of registration of the individual entrepreneur using new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage since January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries are not transferred to the Federal Tax Service.

Amount of individual entrepreneur payments to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for 2017 and 2018

As we have already said, entrepreneurs pay one part of the payments regardless of the income received, and the second part if the amount exceeds 300 thousand rubles, we will consider in more detail.

Annual fixed payment for individual entrepreneurs 2017 (regardless of profit)

This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, calculation is carried out according to the formula:

1. For payment to the Pension Fund = minimum wage * 26% * number of months (if we calculate for a year, then set it to 12)
2. For payment to the Compulsory Medical Insurance Fund= Minimum wage * 5.1% * number of months (if we calculate for a year, then set it to 12)

The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.

Fixed insurance contributions to the Pension Fund in 2017 for individual entrepreneurs – payment amount:

Thus, individual entrepreneurs’ own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to a total of 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.

The deadline for paying contributions for the current tax period is December 31 of the same year.

Payment can be made in a single payment for the year, but it is better to divide the amount into equal parts for each quarter. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund, however, there are certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.

Amount of individual entrepreneur payments to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2018

Starting in 2018, the government decided to make a change, according to which the fixed part was decoupled from the minimum wage. Now the size of payments is set by the government for the current year and is indexed annually. And although the amount for 2018 increased, the amount is nevertheless less than if the calculation depended on the minimum wage.

The amount of payments of individual entrepreneurs to the Russian Federation and compulsory medical insurance for themselves for 2018:

KBK IP fixed payment 2017-2018

When paying fixed payments for 2016, you must use the following BCC numbers when filling out the payment order:

• For payment to the Pension Fund ( Pension Fund) – 392 1 02 02140 06 1100 160 (not currently applicable).
• To pay for the Federal Compulsory Compulsory Medical Insurance (for health insurance) – 392 1 02 02103 08 1011 160 (not currently used).

Starting from 2017, payments must be made to the tax office using the following details:

Attention! If you opened an individual entrepreneur in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the month not fully worked from the next day from the date of registration (letter of Rostrud No. 17-4 / OOG-224 dated 01.04 .14). Those. in October, our calculation will be from the 8th to the 31st - 24 days, and we count November and December as full months.

Example

We will calculate contributions to the Pension Fund (the Compulsory Medical Insurance Fund will be calculated in the same way) for 25 days. In the example, we take the minimum wage value for 2016. Minimum wage*26%/31*25 = 6204*26%*31/25 = 1300.84. In this case, we round the final value to the second decimal place. We add the amounts for November and December to the calculated figure. If we receive less than a year, we will need to pay to the Pension Fund: 4,526 rubles 92 kopecks.

1% in the Pension Fund of the Russian Federation from the amount of income exceeding 300 thousand rubles.

This payment is made only by those entrepreneurs whose income exceeds 300 thousand rubles. In this case, payment is made only to the Pension Fund, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income was 550 thousand rubles, then we deduct it from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. – 300 thousand rubles. * 1% = 2,500 rub.

1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.

The due date for payment of contributions starting from 2018 is no later than July 1 of the year following the reporting year.

• KBK for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
• BCC 1 percent in the Pension Fund 2017 – 182 1 02 02140 06 1110 160.

For different systems tax accounting income is calculated according to its principle:

• IP on common system – to calculate 1%, the difference between income and expenses is taken (according to).
• Under the simplified tax system, “income” is 6%– all income received for the period is taken into account.
• Under the simplified tax system “income reduced by expenses” or 15%– the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this was the decision the Constitutional Court came to this year. However, the tax inspectorate described that the base is considered income, while expenses are not taken into account. Therefore, it is safer, although not correct from a mathematical point of view, to use the opinion of the tax office.
• Individual entrepreneur on a patent - the estimated profit indicator is taken into account. It does not matter whether it will be more or less at the end of the period.
• Individual entrepreneur on UTII - the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.

Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.

Important details:

1. This payment is made only if the entrepreneur’s income exceeds the amount of 300 thousand rubles; payment is not made from a smaller amount.
2. There is a maximum payment amount, which is calculated by the formula: 8 minimum wage * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
3. Since 2016 this payment must be made to a separate KBK number, which differs from the fixed payment - 392 1 02 02140 06 1200 160.
4. Payment can be made both during the current year to reduce taxes, and before April 1 of the next year.
5. Since 2017, all contributions are transferred to the Federal Tax Service using new details.

Important! Note that the Federal Tax Service recognized that the amount of payment to the Pension Fund in the amount of 1% also applies to a fixed amount, so the amount of taxes can also be reduced by its amount. At the same time, you can pay the amounts of these contributions in the reporting year, then this amount can be reduced in the reporting year, and not in the next one.

Deadlines for payment of insurance premiums when closing an individual entrepreneur

If you decide to close the individual entrepreneur, then you will need to pay off the outstanding fixed payments of the individual entrepreneur. In order to pay off the outstanding contributions you have 15 days from the date of payment. State Register information about your exclusion as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.

Features of payment of insurance premiums

There are some things to keep in mind when paying your dues:

• Pay fixed payment Individual entrepreneur in 2017, as well as in subsequent years, can be done from a current account from an entrepreneur’s personal account opened in any bank, for example, from an account in Sberbank.
• The amount of contributions must be paid including kopecks.
• If a citizen does not open an individual entrepreneur from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened until the end of the given year.
• If a citizen does not close an individual entrepreneur at the end, then payments are calculated from the beginning of the reporting year until the closure of the business.
• Payment of a fixed payment to the Pension Fund and 1% of the excess amount since 2017 is carried out according to different BCCs.

Reducing taxes on insurance premiums

Let us note that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is currently also equivalent to fixed payments.

Individual entrepreneur on the simplified tax system “Income”

If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the Pension Fund for employees. If he has no employees, then the tax is reduced by 100% of the amounts of fixed payments. At the same time, it is better to transfer contributions quarterly, because quarterly advance payments for them are also reduced.

Individual entrepreneur on UTII

If an entrepreneur conducts activities that fall under , then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for the individual entrepreneur. If an individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.

Important! The calculation of the declaration is made using the “cash” method. Those. when reducing tax, transfers paid during the billing period are taken, and not accrued for the same period ().

Individual entrepreneur on the simplified tax system “Income minus expenses”, on the unified agricultural tax or OSNO

IN in this case it does not matter whether the entrepreneur is an employer or not. Amounts of payments to the Pension Fund are included in the amount of expenses, which in turn reduce tax base according to the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the taxation systems described above.

IP on Patent

In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the Pension Fund. It also doesn’t matter whether the entrepreneur has employees or not.

Reporting

Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to the fixed payment, make payments to the Pension Fund for employees, and also provide the following reporting:

If the individual entrepreneur did not make full payment or did not pay the fees at all, then a fine of 20% may be imposed. Moreover, if an intention to not pay taxes was revealed, the fine may be 40% of the amount of arrears.

Individual entrepreneurs, in addition to contributions from employee benefits, are also required to transfer insurance premiums for themselves. Since 2017, there has been an important change - individual entrepreneur contributions must be paid to the tax office.

Businessmen pay them regardless of whether they have employees or not. The amount of contributions for your insurance does not depend in any way on the presence or absence of employees of an individual entrepreneur. Please note the message from the Federal Tax Service: .

Contributions for the individual entrepreneur themselves consist of two parts:

1. to the Pension Fund and the Federal Compulsory Medical Insurance Fund, which all entrepreneurs pay. The amount is calculated from the minimum wage established as of January 1, 2017;
2. to the Pension Fund of the Russian Federation, which are paid by entrepreneurs who have received income over 300,000 rubles.

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How to calculate the amount of contributions from the minimum wage (fixed payment)

Calculation of contributions for individual entrepreneurs registered in 2017

If an entrepreneur has not registered since the beginning of the year, he does not pay the full amount of contributions, but determines it in proportion to the number of months during which he was registered. And for the first month the amount is determined in proportion to the number of days.

An example of calculating individual entrepreneur contributions for himself in 2017

IP Skvortsov was registered on January 15, 2017. Let’s find out what amount of minimum wage contributions he will have to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund for 2017.

For the full 11 months from February to December 2017, individual entrepreneur Skvortsov will have to pay:

• RUB 21,450 to the Pension Fund (RUB 7,500 x 26% x 11);
• RUB 4,207.5 in the Federal Compulsory Medical Insurance Fund (RUB 7,500 x 5.1% x 11).

For January, you need to count in proportion to the number of days during which IP Skvortsov was an entrepreneur. There are 31 days in total in January, and Skvortsov registered on the 15th, that is, he was an entrepreneur for 17 days in the month (31 days - 14 days). Therefore, the amount for January is:

• RUB 1,069.35 to the Pension Fund (RUB 7,500 x 26% x 17/31);
• RUR 209.76 in the Federal Compulsory Medical Insurance Fund (RUB 7,500 x 5.1% x 17/31).

We count the amount in kopecks and round to the nearest kopeck according to rounding rules.

total amount contributions - 22,519.35 rubles. (21,450 rubles + 1,069.35 rubles) to the Pension Fund and 4,417.26 rubles. in FFOMS (4,207.5 rubles + 209.76 rubles).

• Please note: Since 2017, individual entrepreneurs on UTII have the right to write off contributions for themselves

How to calculate contributions to the Pension Fund for income over 300,000 rubles

In addition to contributions from the minimum wage, which we wrote about above, all individual entrepreneurs who received income from business of more than 300,000 rubles must pay another payment to the Pension Fund - from income.

Calculate the amount of contributions using the following formula:

What income to take for calculation depends on your tax system. Detailed information See the table below for more information.

How to determine income for calculating personal contributions

How individual entrepreneurs can pay contributions according to the new rules

Maximum payment from income 1%

The total payment for 2017 to the Pension Fund is limited to the amount based on 8 minimum wages rubles. That is, the amount of the first payment to the Pension Fund (paid before December 31, 2017) and the second payment to the Pension Fund (before July 1, 2018) should not exceed the amount calculated using the formula:

Total maximum individual entrepreneur contributions in 2017 (with a minimum wage of 7,500 rubles): 7,500 rubles. x 12 x 26% x 8 = RUB 187,200

An example of calculating individual entrepreneur contributions from 1% income

The entrepreneur’s income according to the Accounting Book amounted to 10 million rubles.

Since the entrepreneur worked billing period in full, for 2017 he paid the amount based on the minimum wage no later than December 31, 2017.

1. On pension insurance RUB 23,400 (RUB 7,500 × 26% × 12)
2. For health insurance -4 590​ rub.(RUB 7,500 × 5.1% × 12)

The calculation based on profit is 97,000 rubles. ((RUB 10 million – RUB 300,000)) x 1%

BCC for fixed payments for individual entrepreneurs for periods from January 1, 2017

Use these BCCs in 2017 to pay individual entrepreneur contributions for 2017.

Download the main BCCs for 2017 in the table

Transfer contributions in 2017 to the tax office. Payment order to transfer the insurance premium, make up standard form 0401060, given in Appendix 2 to the Regulations of the Bank of Russia dated June 19, 2012 No. 383-P.

In order for the payment to reach the tax authorities, indicate in the payment slip (letter of the Federal Tax Service of Russia dated December 1, 2016 No. ZN-4-1/22860@):

1. TIN (field 61 of the payment slip) and checkpoint (field 103 of payment slip) your tax office;
2. abbreviated name Federal Treasury, and in brackets the abbreviated name of your inspection (field 16). For example, the Federal Tax Service for Moscow (Inspectorate of the Federal Tax Service of Russia No. 13 for Moscow). Previously, you put the name of the fund here.
3. In field 101 enter code 09

IN field 104 indicate the 20-digit budget classification code.

The legislation does not say anything about how to transfer contributions - in full at a time or in installments. That is, you can pay either in installments or all at once. The payment deadlines are as follows:

1. Contributions from the minimum wage for 2017 are paid no later than December 31, 2017
2. Contributions from income for 2017 are paid no later than July 1, 2018

Samples of payment orders for individual entrepreneur contributions for 2017

You can pay quarterly or pay the amount immediately at the end of the year. In this case, the payment from the minimum wage must be paid no later than December 31, 2017, and the payment from income must be paid no later than July 1, 2018.

Sample payment order for an individual entrepreneur for a fixed payment (for individual entrepreneurs’ contributions from the minimum wage for 2017 to the Pension Fund of the Russian Federation)

According to the provisions of the Tax Code of the Russian Federation, the direct responsibility of individual entrepreneurs is contributions to the Pension Fund of the Russian Federation in 2017. It does not depend on the availability of employees and the actual conduct of business. Fixed payments are unconditionally transferred by all registered entrepreneurs (except for the exceptions given in 400-FZ). A businessman must calculate and pay contributions for medical and social insurance, and surcharge from revenue crossing the “threshold” of 300 thousand rubles.

From 07/03/16 entered into legal force Chapter of the Tax Code of the Russian Federation - No. 34 “Insurance premiums”, dedicated to insurance payments of an individual entrepreneur for himself and his staff. She left a 12-month period for determining the amount of contributions. Reporting dates are:

• I quarter;
• II quarter;
• nine month.

Payments by an individual entrepreneur to the Pension Fund are his legal obligation, arising from the moment of completion of registration procedures with the fiscal authorities, and not from the date of actual commencement of activity. The entrepreneur is obliged to transfer properly calculated amounts from the next day after registration. It does not matter whether he actually conducts the work and whether it makes a profit.

Payment of contributions to the Pension Fund of an individual entrepreneur for himself is not determined by the presence of hired employees. In 2017, all payments transferred by businessmen consist of two groups:

• Fixed payments for pension and health insurance, which, according to the Tax Code of the Russian Federation, are paid by all entrepreneurs without exception. They are determined minimum size wages established on January 1, 2017.
• Additional payments for pension insurance established for businessmen whose annual income exceeded 300 thousand rubles.

According to the provisions of the Tax Code of the Russian Federation (Article 430), the calendar month of the start of a businessman’s activity is the month state registration. If the work is not carried out from the beginning tax period, contributions to the Pension Fund for individual entrepreneurs are calculated in proportion to the number of months of actual activity. If registration was carried out in the middle (end) of the month, to calculate the amount of the fixed payment, the number of days that have passed from its moment until the end of the month is taken.

Can I get a fee waiver for myself?

Remittance obligation fixed contributions does not disappear from a businessman who does not actually conduct business, but has not been deregistered. Tax legislation (Article 12 of Federal Law No. 400 dated December 28, 2013) provides for a limited number of cases in which an entrepreneur can obtain “freedom” from making transfers:

1. period of military service for conscripts;
2. time to care for a child up to one and a half years of age (no more than 6 years in total);
3. the period of care for an elderly citizen (over 80 years old), a child or an adult with a Group I disability;
4. the period of stay abroad with a spouse sent to a diplomatic or trade mission of the Russian Federation abroad.

It is important that the exemption from individual entrepreneur contributions for oneself in 2017 is confirmed by documents indicating that the businessman actually falls under one of the four listed points.

How is the amount of fixed contributions determined in 2017?

The basis for calculating the amount of payments is the minimum wage established by federal authorities and valid as of January 1, 2017. From 07/01/2016 it is 7,500 rubles.

To calculate the contribution to the Pension Fund for individual entrepreneurs, the formula is used:

VPFR = minimum wage* 0.26* 12.

To determine the amount of deductions for health insurance, you need to apply the following rule:

VFFOMS = minimum wage* 0.051* 12.

Based on the above formulas, all businessmen who work for a full calendar year will have to pay according to its total:

• VPFR = 7,500* 26%* 12 = 23,400 rub.
• VFFOMS = 7,500* 5.1%* 12 = 4,590 rub.

Total amount of liabilities = 23,400 + 4,590 = 27,990 rubles.

Important: pension contributions for individual entrepreneurs in 2017 will be calculated at the same rates as in 2016. However, they will increase due to an increase in the minimum wage (in 2016 it was 6,204 rubles).

According to the provisions tax legislation, fixed payments for 2017 must be transferred to the state treasury no later than December 31. 2017. From January 1, they will need to be paid not on off-budget funds, and to the Federal Tax Service.

A businessman has the right to independently decide how to pay tax to the Pension Fund for individual entrepreneurs: with a one-time payment or several transfers. Experts advise not to delay and pay off the budget no later than December 20, 2017. Due to the update of algorithms and databases in the Federal Tax Service, there may be delays in the transfer of amounts, and you will have to pay penalties and fines. To avoid unnecessary problems, calculate and pay your fees in advance.

How to determine contributions for an entrepreneur who has been working for less than 12 months?

The given amounts of payments are relevant only for businessmen who will work in 2017 completely. What should entrepreneurs do who started their activities not at the beginning of the year? In this case payment pension contributions for individual entrepreneur 2017 it is made in proportion to the number of months during which it is registered, and for the first month – in proportion to the number of days.

Example 1

Ivanov A.A. registered his own car washing business on January 17, 2017. How to determine the amount of fixed contributions to be transferred to the state treasury?

In 2017, Ivanov worked for 11 months. This payment period is due:

• VPFR = 7,500* 0.26* 11 = 21,450 rub.
• VFFOMS = 7,500* 0.051* 11 = 4,207.5 rub.

Total: 21,450 + 4,207.5 = 25,657.5 rubles.

Pension Fund tax for individual entrepreneurs in 2017 for less than a month will be calculated in proportion to the number of days in January that have passed since the completion of registration procedures. Ivanov registered on January 17, therefore, he was an entrepreneur for 15 days.

Liabilities for the first month of the year are calculated as:

• VPFR = 7,500* 26%* 15/31 = 943.55 rub.
• VFFOMS = 7,500* 5.1%* 15/31 = 185.08 rub.

Total: 943.55 + 185.08 = 1,128.63 rubles.

Ivanov’s total obligations to the state treasury for less than a year are determined as: 1,128.63 + 25,657.5 = 26,786.13 rubles.

Payment to the Pension Fund for individual entrepreneurs from revenues of 300 thousand rubles

If an entrepreneur has received revenue over a year of successful activity that crosses the “threshold” of 300 thousand, a third is added to the two mandatory payments for himself - from the funds earned. To determine its value, an algorithm is used:

DPFR = (D – 300,000)* 0.01, where

• DPFR – additional contributions from income;
• D – the amount of revenue for the past 12 months.

According to clause 1.1 of Art. 430 of the Tax Code of the Russian Federation, the value of the DPFR cannot be more than eight times the amount of contributions to pension insurance. This means that the "ceiling" is defined as:

Max = 8* 7,500* 0.26* 12 = 187,200 rub.

The procedure for determining annual revenue, on the basis of which it is calculated additional contributions in PF IP since 2017, depends on the used tax regime. General provisions are systematized in the table:

The deadline for transferring additional contributions for 2017 is 04/01/2018.

How does an individual entrepreneur report to the Pension Fund for himself?

Starting from the coming year, businessmen are required to submit reports on insurance premiums (with the exception of payments for accidents and occupational diseases) to “their” Federal Tax Service. The deadline for submitting documents is no later than the 30th day of the month following the end of the reporting quarter.

From 2017, all previously existing reporting forms will be combined into one - calculation 1 in the Pension Fund for Individual Entrepreneurs. In the standard version, it will include the following information:

• summary data on contributions;
• calculation of contributions for pension, health and social insurance;
• the amount of insurance payments made;
• personalized employee records.

The reporting method depends on the number of employees legal entity. Individual entrepreneurs without staff and companies with up to 25 employees can submit it on paper, the rest - only electronically.

Contributions to the Pension Fund for individual entrepreneurs from 2017 will undergo several changes that are not global in nature. Tariffs and formulas will remain the same, only the minimum wage for calculating the amount of payments will change. Administration of contributions will be transferred to the Federal Tax Service, and therefore businessmen will be required to make transfers and submit reports specifically to it.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Starting this year, individual entrepreneurs pay insurance premiums in a new way for themselves and their employees, if any. Payments must be calculated taking into account the changed minimum wage, the tax on contributions above the limit can be reduced, and payments must be transferred not only to the fund, but also to the Federal Tax Service.

Fixed payments for individual entrepreneurs in 2017 for themselves

Any individual entrepreneur has two types of payments for insurance premiums - for himself (from his income) and for employees (from income paid to employees).

Individual entrepreneurs' insurance premiums for themselves are payments for pension and health insurance (the individual entrepreneur has no expenses for social insurance). In other words, these are fixed payments for individual entrepreneurs, since they are calculated taking into account the annual income received by the entrepreneur and the minimum wage as of January 1 of the year.

Insurance premiums for 2017 are calculated from the minimum wage as of January 1, 2017 - 7,500 rubles. Such contributions must be transferred to the Federal Tax Service.

Insurance premiums for individual entrepreneurs for themselves 2017

Fixed payment for individual entrepreneurs to the Pension Fund in 2017

Fixed contributions for individual entrepreneurs to the Pension Fund in 2017 (here we mean pension contributions, which are now transferred to the tax office), as can be seen from the table, are calculated from income within 300 thousand rubles, and in addition it is necessary to calculate and pay 1% of the income that exceeds 300 thousand rubles.

Fixed contributions to the Pension Fund for individual entrepreneurs for 2017 (for pension insurance) with income within 300 thousand rubles:

7,500 x 12 x 26% = 23,400 rub.

Fixed payment for individual entrepreneurs to the Pension Fund of the Russian Federation with an income of more than 300 thousand:

RUB 23,400 + (annual income – 300 thousand) x 1%

But no more than 187,200 rubles. = (8 x 7500) x (12 x 26%)

With any income of an individual entrepreneur, he should not pay more than 187,200 rubles for pension insurance. According to Article 430 of the Tax Code of the Russian Federation, the contribution to pension insurance cannot be more than the product of eight times the minimum wage (60 thousand rubles in 2017) at the beginning of the year and the Pension Fund tariff, increased 12 times (3.12%):

Maximum amount of pension contributions for individual entrepreneurs = 8 x minimum wage x 26% x 12

Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).

Thus, a fixed payment for individual entrepreneurs 2017 should be allocated, the same for entrepreneurs, and additional amount contributions, which depends on the profitability of the business.

Individual entrepreneurs’ contributions for themselves in 2017 for health insurance

Another fixed payment for individual entrepreneurs 2017 - medical fees. They are calculated only on the basis of the minimum wage as of January 1 and established rate(in 2017 - 5.1%).

Individual entrepreneurs’ contributions for themselves in 2017 for health insurance= 4590 rub. (RUB 7,500 × 12 × 5.1%).

Since 2017, you can also offset overpayments on contributions to future payments, fines and penalties on the same contributions. Their deduction for taxes is prohibited. If contributions were overpaid before 2017, a refund application must be submitted to the fund. In addition, according to the law, the fund returns the overpayment only if the company has no debt for periods before 2017 (Article 21 of the Federal Law of July 3, 2016 No. 250-FZ).

By the way, payments for employees do not exempt individual entrepreneurs from fixed contributions for themselves. Lack of income will not liberate you either. If an entrepreneur does not conduct business, he is still required to pay.

Important

If the individual entrepreneur is not registered from the beginning of the year or is closed during the year, then payments must be calculated in accordance with the number of months worked.

The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2017 is calculated using the formula:

Insurance premiums of individual entrepreneurs for themselves for less than a month= minimum wage at the beginning of the year x tariff / total days in the month x days of doing business this month

Individual entrepreneur contributions for themselves in 2017: simplified system

Since 2017, individual entrepreneurs using the simplified taxation system have the right to reduce the simplified tax system on contributions paid on income over 300 thousand rubles. Now contributions from income over 300 thousand are fixed. Previously, it was believed that such payments were not fixed (letter of the Ministry of Labor dated December 16, 2015 No. 17-3/B-616), so disputes arose whether it was possible to reduce the tax on them at a rate of 1% (subclause 1, clause 1, article 430 The Tax Code of the Russian Federation has been introduced Federal law dated July 3, 2016 No. 243-FZ).

Now an entrepreneur on a simplified system with the object “income” has the right to reduce the tax (as well as advances) on contributions for himself in a fixed amount (clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation). That is, if an individual entrepreneur transferred contributions for himself in 2017, then he has the right to reduce the tax for the same period.

The company has the right to reduce the advance payment under the simplified tax system by contributions and benefits that it paid during the quarter. But provided that the company has already accrued these payments. Overpayment of contributions does not reduce tax.

Fixed payment for individual entrepreneurs 2017: calculation example

Period of reference entrepreneurial activity in February 2017 - from February 17 to 28 (12 days out of 28 days) The amount of contributions for the month will be: pension - 835.71 rubles. (RUB 7,500 × 26% / 28 days × 12 days), medical - 163.93 rub. (RUB 7,500 × 5.1% / 28 days × 12 days).

The period of business activity in November 2017 is from November 1 to November 13 (13 days out of 30 days). The amount of contributions for November 2017 will be: pension contributions - 845 rubles. (7500 rub. × 26% / 30 days × 13 days), medical contributions - 165.75 rub. (RUB 7,500 × 5.1% / 30 days × 13 days).

From March to October 2017 inclusive (for 8 full months), the amount of contributions will be: pension - 15,600 rubles. (RUB 7,500 × 26% × 8 months), medical - RUB 3,060. (RUB 7,500 × 5.1% × 8 months).

Total fixed insurance premiums of individual entrepreneurs for themselves in 2017 will be:

pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

In 2017, income amounted to RUB 1,100,000. The excess amount was 800,000 rubles. (RUB 1,100,000 – RUB 300,000). The amount of pension contributions from income over 300,000 rubles. - 8000 rub. (RUB 800,000 × 1%).

The total amount of pension contributions in 2017 is 25,280.71 rubles. = 17,280.71 rub. + 8000 rub.

IP contributions for yourself 2017: when and where to pay

The deadlines for paying insurance premiums for individual entrepreneurs for themselves in 2017 have not changed.

Businessmen are required to transfer fixed payments for themselves based on the minimum wage for 2016 no later than January 9, 2017 (postponement from Saturday December 31). Contributions from income over 300 thousand rubles - no later than April 3, 2017 (April 1 - Saturday).

Individual entrepreneurs’ contributions for themselves for 2017 must be transferred no later than January 9, 2018 (transferred to December 31, 2017). For contributions from income exceeding 300,000 rubles, the payment deadlines are different. Additional fixed fees above this amount must be paid no later than April 2, 2018 (carryover from April 1).

Insurance premiums of individual entrepreneurs for themselves in 2017: details

To calculate fixed payments for an individual entrepreneur in 2017, a minimum wage of 7,500 rubles is applied. per month.

Thus, the amount of cost insurance year in a fixed amount for compulsory health insurance is 4590.00 rub.(minimum wage x 5.1% x 12). Insurance premiums for the FFOMS must be paid before January 9, 2018 (December 31, 2017 is a day off).

Please note that insurance premiums to the Federal Compulsory Medical Insurance Fund have been administered since January 1, 2017 tax service. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the FFOMS 18210202103081013160.

Insurance contributions in a fixed amount for 2017 for compulsory pension insurance.

Until January 9, 2018 (December 31, 2017 is a day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 rubles. (RUB 7,500 *26% *12 months).

Please note that insurance contributions to the Pension Fund of Russia are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. 18210202140061110160.

Those individual entrepreneurs who received income in 2017 above 300,000 rubles. must pay additional fixed insurance premiums to the Federal Tax Service in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment payable until December 31, 2017 (RUB 23,400). Such payment must be paid to the Federal Tax Service no later than July 2, 2018. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

New BCCs are in effect from April 23 for individual entrepreneur contributions

The fixed payment is calculated using the formula:

(Income of individual entrepreneurs - 300,000 rubles)* 1%.

Those. if in 2017 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of the fixed payment to the Pension Fund will be 97,000 rubles. ((10,000,000 - 300,000)*1%). The total amount of fiduciary insurance contributions to the Pension Fund for 2017 for this individual entrepreneur will be 120,400 rubles. (23400 +97 000).

If the income of an individual entrepreneur for 2017 is RUB 19,020,000 and more, then the amount of fixed insurance contributions to the Pension Fund for 2017 will be 187,200 rubles. ((19,020,000 -300,000)*1%)), which the individual entrepreneur must pay until January 9, 2018(December 31, 2017 holiday) in the amount of 23,400 rubles. and up to July 2, 2018 in the amount of RUB 163,800.

We recommend that individual entrepreneurs in Uroshchenka pay fixed insurance premiums for 2017 to the Federal Tax Service by December 31, 2017. In this case, the taxes paid can be reduced to 100% or the contributions can be taken into account in expenses.

The amount of insurance premiums for the billing period is determined in proportion to the number calendar months, starting from the month of start (end) of activity. For less than a month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days this month.

FOR 2017

Amount of insurance premiums for 2018-2020

Since 2018, the procedure for calculating fixed contributions for individual entrepreneurs, lawyers, heads and members of peasant farms, etc. has changed. Article 430 of the Tax Code of the Russian Federation provides for the values ​​of fixed contributions that do not depend on the minimum wage, as in 2015-2017.

Contributions to the Pension Fund for income exceeding RUB 300,000. will be calculated as 1% of the excess amount, but not more than the maximum permissible value.

Fixed individual entrepreneur contributions for 2018-2020

Deadline for payment of “pension” contributions on income exceeding RUB 300,000. starting with reporting for 2017, you must pay no later than July 1 of the following year for the reporting year.

So, for 2017, insurance contributions to the Pension Fund for the excess amount must be paid no later than July 2, 2018 (since July 1, 2018 is a day off).

Insurance premiums for the heads of peasant farms and their members are also fixed and correspond to the minimum amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund.