In 2017, each IP is obliged to pay insurance premiums for themselves and their subordinates. All listed funds will go in favor individuals, legal contracts, service provision and so on. For itself, IP lists contributions to pension and medical insurance. We offer to calculate in an online calculator amount insurance paymentwhich IP needs to be listed for 2017 in the FTS.
According to the law, the obligation of the IP to pay for itself is maintained even if the company does not conduct active entrepreneurship, quite the fact of registration of the enterprise. Payments should produce all IP, including those that work under a simplified tax system.
To calculate an online calculator, you need to make your income for the year, then the online calculation is carried out.
The calculation should be carried out as follows: consider your annual income. If IP is on the USN, then you need to add all the income received for the year without expense. If IP is on UNVD, then you need to fold the indexed income for each of the four quarters of 2017. If IP is on the basis, then you need to take income minus professional deductions.
The result of these calculations is made to the only online calculator field.
Next, the calculator calculates an additional contribution if necessary. Such a need appears if the annual revenue indicator exceeds 300 tr. Otherwise, IP is obliged to pay for itself only a fixed contribution that is the same for everyone: 4590 rubles. on OMS and 23400 rubles. on OPS.
If the income is indicated exceeding 300 tr., Then the calculator will calculate 1% of the amount of exceeding and fold the result of calculations with a fixed insurance premium.
The outcome can be seen at the bottom online form. Calculator considers contributions to online mode automatically without rebooting the page.
Calculation of contributions in 2017 for IP for itself - Formulas
Pension insurance premiums
To determine the amount that the MP should pay for itself, you need to make a calculation by the formula:
Contribution to OPS \u003d Mrots at the beginning of the year * Tariff * 12 months + 1% of revenues Over 300,000 rubles
If IP earns less than 300,000 per year, then the sum will be 23,400 according to the foregoing formula. This amount is fixed, that is, no other factors do not affect it. Next year, the amount will change, but due to changes in the initial parameters of the formula - the minimum wage. It is planned to increase the minimum wage in 2018 to the subsistence minimum.
If IP earns more than 300,000 per year, then the formula is complemented by 1% of the amount exceeding 300,000 rubles. For example, the annual earnings of the IP amounted to 1,000,000, which means exceeding 700,000 (1,000,000 - 300,000), and 1% of this amount is 7,000 rubles. So, the total amount of pension insurance premiums will be 23,400 + 7,000 \u003d 30,400 rubles.
The maximum amount of additional contribution to the OPS is limited. The limitation is calculated by the formula:
Max.Dop.Vnos on OPS \u003d 8 * Mrots at the beginning of the year * Tariff * 12 months
So, in 2017 the fee may not exceed 187,200 rubles. This amount is 32 348.16 rubles. More than last year.
Medical insurance premiums
The medical insurance premiums do not affect the size of the earning IP, and the amount is calculated by the formula:
Contribution to OMS \u003d Mrots at the beginning of the year * Tariff * 12 months
In 2017, this amount amounted to 4,590 rubles. Like any other payments, this contribution has increased compared to the previous year.
In the online calculator submitted at the top of the article, the specified formulas for the calculation are laid.
Voluntary insurance premiums
Social payments for the reasons for temporary disability or due to maternity are considered voluntary payments. The employer independently decides whether to pay contributions or refrain from such costs. The IP should not pay for injuries for injuries, legislation does not imply opportunities even for voluntary payments.
Contributions for disability or motherhood are calculated by the formula:
Voluntary installment \u003d Mrots at the beginning of the year * Tariff * 12 months
The amount will be equal to 2 610 rubles.
In the online calculator, this insurance payment is not taken into account, as it is not for IP mandatory deduction for myself.
Calculation of contributions for IP, if the status is received or lost in 2017
All possible contributions must be paid in accordance with the term, while the person was the IP. But despite the simple wording, there are a number of features that are made by Article 430 of the Tax Code of the Russian Federation.
If a person received the status of the IP on March 17, 2017, and on August 16, 2017, IP was already withdrawn from accounting, while the enterprise was able to bring the owner of about one million rubles. Then the calculations will be conducted in accordance with the legislation of the Russian Federation:
- calendar days are considered from a month when IP began to exist, that is, from March 17, 2017 - in March, the status of IP was 15 days;
- the period of finding in the status of IP on 15 August, that is, in August, this status was 16 days
Calculations for the month of deregistration or registration of IP will be carried out according to formulas:
Contribution \u003d Mrots at the beginning of the year * Tariff / number of days in a month * Number of days of registration of IP
Example of calculating for IP in 2017
Take as an example of the company "Luk", where IP was registered from March 17 to August 15, 2017. Revenue received during this period - 200 tr.
The total amount of the contribution for the MP for itself in this example \u003d Pens.This + honey. Payment \u003d (981.29 + 1046.71 + 8112) + (192,48 + 205.31 + 1591.2) \u003d 12129 rub.
An online calculator is not possible to calculate fees for an incomplete year.
Terms of payment of insurance premiums IP
All payments a year must be made no later than December 31, but against the otherwise, penalties will be calculated. In 2017, the period of payment is extended until January 9, 2018, as December 31 is a calendar day off.
The employer independently chooses the payment method, the whole amount can be sent entirely or split it into parts for convenience.
But if it is necessary to make payments for additional fixed contributions, formed due to exceeding the plank of 300,000 rubles, the order of payments changes. Payments must be produced no later than April 1 next year. If the deadline for payments is on the weekend, as will be in 2018, the surrender will be extended before the onset of the working day - April 2, 2018.
Where to pay im for yourself for 2017
Insurance premiums that pay the IP should be directed to the FTS. It is here that the money must come in accordance with legislative acts Since 2017. New CBC to pay insurance premiums for themselves for 2017:
Additional payment IP on the OPS pays on the same CBK as fixed on the OPS.
All payment receptions should be sent to the Federal Tax Service.
Individual entrepreneurs, being individuals, are obliged to deduct to their insurance provision fixed amount Insurance contributions. Mandatory are pension and medical accumulations. Social payments are performed on a voluntary basis.
We offer in the lower calculator submitted to calculate the amount of the insurance deductions of the entrepreneur for itself in the online regime for 2017 for payment in 2018.
Instructions for use
To calculate the online calculator you only need indicate annual income from activities in the status of IP.
The whole obtained revenue indicates completely excluding incurred costs.
Only professional tax deductions made by the entrepreneur can be adopted in the decrease. tax system. When working on other modes, you need to consider total income for the entire year.
After filling in the only online calculator field, you can find out how much you need to pay for 2017 as an insurance premium on the OPS and OMS.
The result of online calculation can be seen in the lower field of the calculator. The calculation is carried out in a dynamic mode, as the amount of the income change changes, the size of the insurance payment is immediately recalculated.
What makes a sum of:
- fixed payment of pension destination;
- fixed medical fee;
- additional non-fixed fee.
All three contributions are paid in one body - FTS, but in three different payments. The first 2 must be paid until January 9, 2018 inclusive (one sum or parts), third - until April 2, 2018. The first and third payment is listed on one CBC, the second is different.
The size of the two first contributions depends only on the minimum wage at the beginning of the yearFor which the insurance payment is performed, and one for all individual entrepreneurs regardless of the result of their annual work.
There is an income or not, there is no activity, or an individual has forgotten about the open IP and has not been taken from accounting - it does not matter.
If individual entrepreneurship is registered on an individual, then there is a duty on the payment of a fixed insurance premium on the OPS and OMS.
The size of the third installment depends only on income, It does not affect the Mrometa, it is different for all IPs. If a year earned 300,000 rubles. or less (expenses into the calculation are not accepted), then the additional contribution is zero. If over the year more than 300,000 rubles are earned, then the additional payment is one percent of the exceeding amount.
General formula To calculate, embedded in an online calculator:
For 2017. \u003d Fix. OPS + Fix. OMS + add. OPS.
Auxiliary formulas on which the size of the components in the online calculator is calculated:
Fix. OPS \u003d Mrot * 12 * 26% \u003d 23400
Fix. OMS \u003d Mrot * 12 * 5.1% \u003d 4590
Advisor. OPS \u003d. 1% * (annual income - 300000)
There is a limit for an additional insurance payment. IP will not pay a huge amount if its income is hundreds of millions of rubles.
Maximum possible additional. Contribution to ops \u003d 8 * Mrot * 12 * 26% \u003d 187200
In all these formulas, the minimum wage is taken as of January of the estimated year, in this case at the beginning of 2017 Mrots - 7500 rubles.
Example of calculations for 2017
Initial data For Pr. have such:
- IP is working all year, the total income of 1380000. We will calculate the insurance payment, which he must pay for itself.
- Fixed \u003d 23400 + 4590 \u003d 27990
- Additional \u003d 1% * (1380000-300000) \u003d 10800
- General insurance payment = 27990 + 10800 = 38790
Check the correctness of the calculation in the online calculator. After specifying in the only line 1380000, the result of the calculation is at the bottom of the calculator:
If the period is not fully worked out
A special case when IP is either formed in the current year, or closed in it. How to calculate the amount of insurance pay for itself in this case?
It is necessary to pay contributions only during which the individual was in the status of an individual entrepreneur.
Example:
If the IP is formed from 10.06.20 17, T. insurance deductions It must be done for the period from 11.06 to 31.12 2017.
If the individual prefcleaning 10.11.2017, then for the period from 01/10/11, 2017.
For the full months of stay in the status of the IP, the insurance premium is calculated as a minimum end * tariff * the number of full months.
For pension deductions, the tariff for individual entrepreneurs is installed 26%, for medical - 5.1%.
For incomplete monthin which the entrepreneur is registered or deregistered, the calculation is carried out by the formula:
Contribution \u003d Marlet * Tariff * Q-in days in the status of IP / common to-in days in a month
Example of calculation:
Prep animator is removed from account on March 12, 2017. Income on this date from the beginning of the year \u003d 350000.
Payment:
- Fixed contribution to OPS \u003d 7500 * 2 * 26% + 7500 * 12/31 * 26% \u003d 4654.84.
- Additional on OPS \u003d 1% * (350000-300000) \u003d 500.
- Fixed on OMS \u003d 7500 * 2 * 5.1% + 7500 * 12/31 * 5.1% \u003d 904.06.
- Totalth insurance payment for yourself \u003d 6058.9.
note: Online calculator, which is given in this article, does not allow to carry out a calculation for an incomplete year in which IP is registered or removed from the account.
Calculator Contributions IP 2020
Free Online Insurance Contribution Calculator IP will help you to calculate the size of contributions to the Funds for IP for yourself in 2020 and earlier with an accuracy of a penny, including for an incomplete year.
Insurance contributions IP 2020
Size of insurance premiums IP 2020
In 2020, insurance premiums for themselves are:
1% of income over 300 thousand rubles. This payment in the FIU needs to be paid no later than April 1, 2021.
in PFR: 32448 rubles. + 1%
in FFOMS: 8426 rub.
The size of insurance premiums IP 2019
In 2019, insurance premiums for themselves amounted to:
1% of income over 300 thousand rubles. This payment in the FIU needs to be paid no later than April 1, 2020.
The distribution of funds looks like this:
in PFR: 29354 rub. + 1%
in FFOMS: 6884 rub.
The size of insurance premiums IP 2018
In 2018, insurance premiums for themselves amounted to:
1% of income over 300 thousand rubles. This payment in the FIU needs to be paid no later than April 1, 2019.
The distribution of funds looks like this:
in PFR: 26545 rub. + 1%
in FFOMS: 5840 rubles.
The size of insurance premiums IP 2017
In 2017, insurance premiums for themselves amounted to:
1% of income over 300 thousand rubles. This payment in the FIU had to be paid no later than April 1, 2018.
The distribution of funds looks like this:
in PFR: 23400 rub. + 1%
in FFOMS: 4590 rubles.
Insurance contributions of the CBC PFR IP 2020
When paying fees for 2018-2020, new CBCs need to be specified in the payment:
182 1 02 02140 06 1110 160 - Insurance fees in a fixed size.
182 1 02 02140 06 1110 160 - Insurance premiums 1% of income over 300 thousand rubles.
182 1 02 02103 08 1013 160 - Contributions to FFOMs.
Your comments and suggestions for improving this article leave in the comments.
Annually individual entrepreneurs Must list fixed payments to the FIU (Pension Fund), as well as contributions to the FOMS (medical insurance). The amount of payments is established by the Government for the next year and is calculated depending on the minimum wage. In addition, the IP may pay contributions to the social insurance fund (FSS), but this is already on a voluntary basis, it is done to receive social paymentsFor example, for the payment of the hospital.
Immediately it is worth noting an important feature of fixed payments - this mandatory paymentwhich pays all individuals registered as an individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profits, and the second to pay in the amount of 1% of the amount of profits exceeding 300 thousand rubles.
IP payments to Pension Fund in 2018 for IP without workers
The amount of fixed payment does not depend on:
- The selected tax system.
- Whether income was received from economic activity or loss.
- It does not matter - if IP has employees or not.
- Does economic activity or not - it does not matter.
- IP can work in parallel and he also must pay payments to the pension fund for itself.
IMPORTANT!Some people think that you can not pay in the FIU and the FOMs, as the activity is not conducted, but unfortunately, until there are no documents on your hands on your hands and dripping penalties. Use our - it will help in the calculation.
Nevertheless, there are several cases when you can not pay contributions in the absence of activities:
Important changes in fixed payments IP since 2017
Since 2017, important changes have occurred - they were transferred to the Department of Tax Inspectorate, but the order of their calculation was not changed. Thus, all payments in the FIU and the OMS will need to be carried out in its tax on new details. Consequently, the CBC is also changed. Also, the tax will calculate the arrears of payments, to write out fines and carry out the appropriate checks.
Important! Since 2017, contributions to the FIU and the OMS must be paid in tax inspection At the place of registration of IP on new details. The CBC also changed - now it starts with numbers 182, and not 392. The magnitude of the Mrots from January 1, 2017 to calculate contributions is set in the amount of 7,500 rubles. Contributions for injuries in the FTS is not transmitted.
Payment amount of PI in FIU and FFOMS for 2017 and 2018
As already said, entrepreneurs one part payments are paid regardless of the income received, but the second with exceeding 300 thousand rubles., Consider in more detail.
Annual fixed payment IP 2017 (regardless of profits)
This payment is fixed and mandatory for all IP depends on the established magnitude of the minimum wage, the calculation is carried out by the formula:
- To pay in the FIU \u003d Mrot * 26% * Number of months (if we count for a year, then put 12)
- To pay in the FOMS \u003d Marlet * 5.1% * Number of months (if we count for a year, then we put 12)
Mrots size for 2016 is set in the amount of 6 204 rubles. From July 1, 2016, the size of the minimum wage will be 7500, while the fixed payments for 2016 this increase will not affect.
Fixed insurance premiums in the FIU in 2017 for IP - the amount of payment:
| Year | To the Pension Fund (FIU), rub. | In the fund medical insurance (FFOMS), rub. | TOTAL, rub. |
| 2016 | 19 356,48 | 3 796, 85 | 23 153, 33 |
| 2017 | 23 400,00 | 4 590, 00 | 27 990, 00 |
Thus, HIP's own payments in the Pension Fund in 2016 for IP without workers and with employees is 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 somewhat less than in 2016. In 2017, it will be necessary to pay 27 thousand 990 rubles.
Payment of contributions for the current taxable period Installed until December 31 of the same year.
Payment can be made a single payment for the year, but it is better to break the amount for each quarter to uniform parts. This is due to the fact that the magnitude of payment of contributions to the FIU, an entrepreneur can reduce the value of the tax, but there are certain nuances, depending on the tax system, as well as whether the entrepreneur is an employer or not.
The amount of payment of IP in the FIU and FFOMS in 2018
Since 2018, the government decided to make a change, according to which the fixed part was taken from the minimum wage. Now the amount of payments is set by the Government for the current year and is indexed annually. And at least the amount in 2018 increased, nevertheless the size is less if the calculation would depend on the minimum wage.
Payment amount of IP in PPF and on OMS for itself for 2018:
CBK IP Fixed payment 2017-2018
When paying fixed payments for 2016, it is necessary to use when filling out the payment order the following CBC numbers:
- To pay in the FIU ( Pension Fund) – 392 1 02 02140 06 1100 160 (not currently applied).
- To pay FFOMS (for medical insurance) - 392 1 02 02103 08 1011 160 (not currently applied).
Since 2017, payments must be made to the Tax Inspectorate on the following details:
Attention! If you have opened an IP in the middle of the year, and not since the beginning of the month, for example, from October 7, the calculation of contributions must be made on the basis of not fully spent the month from the next day from the date of registration (Letter Rostrud No. 17-4 / OUC-224 dated 01.04 .fourteen). Those. In October, we will have a calculation from 8 to 31 - 24 days, and November and December - we take into account both full months.
Example
Calculate contributions to the FIU (the FOMS will be calculated in the same way) in 25 days. In the example, the value of the Mrometa take for 2016. Mrot * 26% / 31 * 25 \u003d 6204 * 26% * 31/25 \u003d 1300, 84. In this case, the final value is rounded to the second decimal sign. To the settlement figure adds amounts for November and December. We get for an incomplete year will need to be paid in the FIU: 4,526 rubles 92 kopecks.
1% in the FIU with an income amount exceeding 300 thousand rubles.
This payment makes only those entrepreneurs who have the amount of income exceeded 300 thousand rubles. At the same time, payment is made only in the FIU, nothing to pay nothing in the FFOMs. The calculation is quite simple - all incomes are taken, not counting the costs and with the amount exceeding the specified threshold is charged 1%. Those. If your income amounted to 550 thousand rubles, then we submit out of 300 thousand rubles. and multiply by 1% - total 550 thousand rubles. - 300 thousand rubles. * 1% \u003d 2 500 rub.
1% in PFR \u003d (income amount - 300 thousand rubles) * 1%.
The payment of contributions, starting in 2018 - no later than July 1, which followed by the reporting.
- CBK for payments in 2016 - 392 1 02 02140 06 1200 160 (not currently used).
- CBC 1 percent in PFR 2017 - 182 1 02 02140 06 1110 160.
For different systems tax accounting Revenues are considered according to their own principle:
- IP N. general System - To calculate 1%, the difference between income and expenses (according to) is taken.
- When USN "Revenues" 6% - In the calculation goes all the income received for the period.
- With USN "revenues, reduced on 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 - the Constitutional Court has come to this decision. However, the tax inspectorate in described that revenues are considered the base, and expenses are not taken into account. Therefore, safer, although it is not correct from the point of view of mathematics to use the opinion of the tax.
- IP on the patent - the calculation of the profit is taken into account. It does not matter whether it will be more or less.
- IP on UTII - also takes into account the amount of calculated imputed income. The amount of profit gained does not matter.
Attention!If IP applies several tax modes, the incomes must be summarized at the calculation of 1%.
Important nuances:
- This payment is carried out only if the income of the owner of the amount of 300 thousand rubles is exceeded, with a smaller amount of payment is not made.
- There is a maximum payment amount that is calculated by the formula: 8 minimum wage * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
- Starting from 2016 this payment It is necessary to implement on a separate number of the CBC, which differs from a fixed payment - 392 1 02 02140 06 1200 160.
- Payment can be made, both during the current year, to reduce taxes and until April 1 next year.
- Since 2017, all contributions are listed in the FNS on new details.
Important!It should be noted that the FTS recognized that the amount of payment in the FIU in the amount of 1% also refers to a fixed one, so it can also reduce the amount of taxes on its magnitude. At the same time, paying the amounts of these contributions can be in the reporting year, then this amount can be taken to a decrease in the reporting year, and not in the following.
Terms of payment of insurance premiums when closing IP
If you decide to close the SP, then you will need to pay and debt on the fixed payments of the IP. In order to pay off debt on contributions you have 15 days from the moment of entering into the State Register, the reduction in the exclusion of you as an IP (according to Article 16 Federal Law № 212-ФЗ). At the same time, the day of making information is included in this period.
Features of payment for insurance premiums
When paying contributions, some features should be taken into account:
- Paying a fixed payment of IP in 2017, as well as in the following possible with the settlement of the entrepreneur, open in any bank, for example, from the account in Sberbank.
- The amount of contributions must be paid in view of kopecks.
- If a citizen opens the IP not since the beginning of the year, the calculation of contributions is carried out from the moment of opening entrepreneurship until the end of this year.
- If a citizen closes the IP not at the end, payments are calculated since the beginning of the reporting year and until the closure of entrepreneurship.
- Payment of fixed payment in the FIU and 1% with the amount of exceeding from 2017 is carried out by different CBC.
Decrease in taxes on insurance premiums
It should be noted that the amount of taxes, depending on the tax system, can be reduced, both on the amount of a fixed payment and the payment of 1% of the amount of profit of 300 thousand rubles, as it is currently equal to fixed payments.
IP on USN "Revenues"
If the entrepreneur has hired employees, then it can reduce the value of the tax no more than 50% of the amounts paid in the FIU for employees. If he does not have workers, the tax decreases 100% of fixed payments. At the same time, the contributions are better to listed, because quarterly advance payment payments are reduced on them.
IP on UTII
If the entrepreneur is working on, then in this case the value of the tax can be reduced by 50% of the amount of payments in the FIU to employees, if IP has employees, as well as paid contributions for IP. If IP does not have workers, the tax decreases by 100% of the fixed payments of the MP for itself.
Important! Calculation The calculation of the declaration is made by the "cash" method. Those. As the tax decreases, the transfer is taken, paid for the estimated period, and not accrued during the same period ().
IP on the USN "Revenues minus expenses", on the ESHN or is
In this case, it does not matter whether the entrepreneur is an employer or not. The amounts of payments in the FIU are included in the amount of expenses that in turn reduce tax base on USN, or. Therefore, the calculation in this case is somewhat different than in the tax systems described above.
IP on patent
In this case, taxes are calculated in the form of a fixed payment - as a patent (), which cannot be reduced to the listed amounts in the FIU. It also does not matter the entrepreneur employees or not.
Reporting
Since 2012, entrepreneurs who work without employees do not pass any reporting. But if an entrepreneur attracts workers, he must pay in addition to a fixed payment, payments to the FIU for employees, and provide the following reports:
If IP made no full payment or did not pay contributions at all, then the imposition of a fine size of 20% is possible. At the same time, if the intent was detected in not paying taxes, the penalty could reach 40% of the sum of arrears.
With this calculator, you can quickly calculate the amount of contributions to the tax on compulsory pension and medical insurance in accordance with the requirements of 2020. The Buxoft program will help to form a proper payment of contributions with current details.
Calculate IP contributions and make a payment
Insurance fees IP in 2020
- The procedure for determining the amount of fixed insurance premium of PI on the OPS. Recall, earlier it was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution is fixed in the Tax Code. For 2020, it is 32,448 rubles. For 2019 - 29 354 rubles.
- IP revenues may exceed 300,000 rubles per year. The maximum amount of fixed IP contributions from such income should not exceed 259,584 rubles in 2020. For 2019 - 234,832 rubles.
- The last day for payment of contributions to OPS from IP income exceeding 300,000 rubles - July 1 of the year following the reporting date.
- An additional contribution to the tax on the OPS from income per year over 300,000 rubles is also "distinguished" from the minimum wage. The fee in a fixed amount is registered in the tax code and is 8426 rubles for 2020. For 2019 - 6884 rubles.
The procedure for paying contributions to the FIU in 2020
- No later than December 31, 2020, they pay a fixed part of the contributions to the OPS in the FTS. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. Fixed part of contributions required pension insurance for 2020 is 32,448 rubles;
- until December 31, 2020, they pay a fixed payment for OMS in the FTS in the amount of 8426 rubles.
- no later than July 1, 2021, they pay extra on the OPS in the FTS from income per year over 300,000 rubles. This is 1% of income more than 300,000 rubles. At the same time, the sum of all payments can not be more than 259,584 rubles.
There is also a voluntary contribution to the mandatory social insurance In FSS. In 2020, its size is 4221.24 rubles. Payment period - no later than December 31, 2020.
An example of calculating insurance premiums IP for itself in 2020
The income of the individual entrepreneur (born in 1970) in 2020 is 2,400,000 rubles.
The fixed part of the IP contributions to Pension Insurance for 2020 was established in the amount of 32,448 rubles. This amount must be paid for this amount until December 31, 2020.
The individual part of the pension insurance contributions will be: (2,400,000 rubles. - 300 000 rub.) X 1% \u003d 21 000 rubles. This amount of merchant must be transferred to the FIU no later than July 1, 2021.
The amount of insurance premiums for pension insurance Total: 32 448 rubles. + 21,000 rubles. \u003d 53 448 rub.
For compulsory medical insurance, regardless of the size of income, IP pays a fixed payment in the amount of 8426 rubles. until December 31, 2020.
Fixed Fixed Contributions IP for 2020
|
Contribution |
CBC for 2019 |
For 1 month, rub. |
Per year, rub. |
| FFR ( insurance) |
182 1 02 02140 06 1110 160 |
||
| FFOMS |
182 1 02 02103 08 1013 160 |
||
- );
- ).
That is, if the entrepreneur is registered on 12.02.2020 the amount of insurance premiums for 2020:
- in the FIU will be $ 28,681.71 rubles. (32 448 rubles: 12 x 10 months. + 32 448 rubles .: 12: 28 days x 17 days);
- in FFOMS - 7447.98 rub. (8426 rubles: 12 x 10 months. + 8426 rubles: 12: 28 days x 17 days).
If IP revenues for estimated period EXPLIED 300 thousand RUB., In addition to fixed payments in the amount of 40,874 rubles. (OPS and OMS), it must list the calculated part of the insurance premiums, which makes 1% of the amount of exceeding *.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They cannot exceed the work of an eight-time fixed size of insurance premiums to the Pension Fund. That is, for 2020 maximum size contributions to the FIU is 259,854 rubles. (32 448 rubles. X 8)
Payment period
- 182 1 02 02140 06 1110 160 Contribution from revenues for the 2017, 2018, 2019,2020 years and later periods;
Calculation of income
| Tax regime | Income | Where do you take |
| USN (6% or 15%) * | ||
| Patent system | ||
| ENVD | ||
| Eskhn | Result Graph 4 books of income and expenses |
Insurance premiums IP in 2019
- A new procedure for determining the amount of fixed insurance premium of IP to the Pension Fund (fee of the entrepreneur "For Healthy"). Recall, earlier it was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution to the FIU is fixed in the Tax Code. It is: for 2019 - 29 354 rubles, for 2020 - 32 448 rubles.
- Revenues of the IP may exceed 300,000 rubles. per year. The maximum amount of fixed installments of the IP from such income should not exceed: for 2019 - 234,832 rubles. And for 2020 - 259,584 rubles.
- The last day to pay contributions to the FIU from IP income exceeding 300,000 rubles. He was transferred from "April 1" to July 1 of the Year following the reporting.
- FFOMS contributions in FFOMs are also "bought" from the minimum wage. The size of the contribution to the OMS in a fixed size is now registered in the Tax Code and is: for 2019 - 6884 rubles, for 2020 - 8426 rubles.
* Art. 2 of the Federal Law of November 27, 2017 No. 335-FZ.
The procedure for paying contributions to the FIU in 2019
- until December 31, 2019 in FFOMs pay a fixed payment in the amount of 6884 rubles. Contributions to FFOMs from income over 300 thousand rubles. do not calculate and do not pay;
- until December 31, 2019, the FIU pay a fixed part of the contributions. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. The size of the fixed part of the contributions to the pension fund for 2019 is 29 354 rubles;
- no later than July 1, 2020, the settlement part of the insurance premiums in the FIU (1% of the income amount over 300 thousand rubles per year).
An example of calculating insurance premiums IP for itself 2019
The income of the individual entrepreneur (born in 1970) for 2019 is 2,400,000 rubles.
Fixed part of the Pension Insurance Contributions for Pension Insurance for 2019 is established in the amount of 29,354 rubles. This amount should be paid to this amount until December 31, 2019.
The individual part of the pension insurance contributions will be: (2,400,000 rubles. - 300 000 rub.) X 1% \u003d 21 000 rubles. This amount of merchant must be transferred to the FIU no later than July 1, 2020.
The amount of insurance premiums for pension insurance Total: 29 354 rubles. + 21,000 rubles. \u003d 50 354 rub.
For compulsory medical insurance, regardless of the size of income, IP pays a fixed payment in the FFOMS in the amount of 6884 rubles. until December 31, 2019.
Fixed Fixed Contributions for 2019
|
Contribution |
CBC for 2019 |
For 1 month |
Per year |
| FFR (insurance part) |
182 1 02 02140 06 1110 160 |
||
| FFOMS |
182 1 02 02103 08 1013 160 |
||
* In the monthly payment, the remaining pennies are paid in the last month of the year.
Calculation of contributions for incomplete reporting period
If the IP worked as an incomplete reporting period, the amount of insurance premiums are calculated:
- as the amount of contributions for fully spent months ( Amount of fixed contributions to the FFR and FFOMS per year: 12 x Number of months );
- as the amount of contributions for not a fully spent month ( The amount of fixed contributions to the FFR and FFOMS for the year: 12: Calendar days in the month x count day from the date of registration (inclusive) until the end of the month ).
That is, if the entrepreneur is registered on 12.02.2019 the amount of insurance premiums for 2019:
- the FIU will be 25,946.84 rubles. (29 354 rubles: 12 x 10 months + 29 354 rub .: 12: 28 days x 17 days);
- in FFOMS - 6084,97 rub. (6884 rub.: 12 x 10 months. + 6884 rub .: 12: 28 days x 17 days).
Fixed payments - Until December 31, the fees for which contributions are paid, but it is better to pay payments until December 27, due to the fact that in the last days of the year, banks may not have time to list payments.
Calculation of contributions for income over 300 thousand rubles
If IP revenues for the estimated period exceed 300 thousand rubles., In addition to fixed payments in the amount of 36,238 rubles. (FFR + FFOMS), it must list the calculated part of insurance premiums, which make up 1% of the amount of exceeding *.
* p. 1 Art. 430 of the Tax Code of the Russian Federation as amended Federal Law of 03.07.2016 No. 243-FZ.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They cannot exceed the work of an eight-time fixed size of insurance premiums to the Pension Fund. That is, for 2019, the maximum amount of contributions to the FIU is 234,832 rubles. (29 354 rubles. X 8)
Payment period: Insurance contributions in the amount of 1% of the income amount of over 300 thousand rubles. Must be listed in the budget no later than July 1, following the expired settlement period.
CBC to pay a fee from income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 Contribution from revenues for 2017, 2018, 2019 and later periods;
- 182 1 02 02140 06 1200 160 Contribution from revenues for 2016 and earlier periods.
Calculation of income
| Tax regime | Income | Where do you take |
| Outside (income from entrepreneurial activity) | Incomes taxable NDFLs reduced to the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia from 10.02.2017 No.SB-4-11 / [Email Protected]» | Declaration 3-NDFL; § 3.1. and p. 3.2. Sheet B. |
| USN (6% or 15%) * | Revenues taxable Single tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
| Patent system | Potentially possible income. Calculated in accordance with Art. 346.47 and 346.51 NK RF | Income from which the cost of a patent is considered |
| ENVD | Increased income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation | Section 2 pp. 100 Declaration on UTII. In the presence of several sections 2 All amounts on page 100 are folded |
| Eskhn | Revenues taxable by ESHN. Calculate in accordance with paragraph 1 of Art. 346.5 NK RF | Result Graph 4 books of income and expenses |
* For entrepreneurs using USN 15% (income minus costs), when calculating insurance premiums, expenses are not taken into account.
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
Insurance premiums IP in 2018
- The procedure for determining the amount of fixed insurance premium of the PIP to the pension fund (fee of the entrepreneur "for itself") was updated. Previously, the amount of fixed contribution was calculated depending on the Mrota at the beginning of the year. Now the size of a fixed contribution to the FIU is fixed in the Tax Code of the Russian Federation and amounts to: for 2018 - 26,545 rubles, for 2019 - 29 354 rubles, for 2020 - 32 448 rubles.
- Revenues of the IP may exceed 300,000 rubles. per year. The maximum amount of fixed installments of the IP from such income should not exceed in 2018 - 212 360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
- The last day to pay contributions to the FIU from IP income exceeding 300,000 rubles. He was transferred from "April 1" to "July 1" of the year following the reporting year.
- IP contributions to FFOMs are also "bid" from Mrota. The amount of contribution to OMS in a fixed size is now registered in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.
* Article 2 of the Federal Law of 27.11.2017 N 335-FZ.
The procedure for payment of contributions to the FIU in 2018
- until December 31, 2018, a fixed payment in the amount of 5840 rubles is paid in FFOMs. Contributions to FFOMs from income over 300 thousand rubles. do not calculate and not pay;
- until December 31, 2018, a fixed part of contributions is paid to the FIU. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. The size of the fixed part of the contributions to the Pension Fund for 2018 is 26,545 rubles;
- no later than July 1, 2019, the calculation of the insurance premiums in the FIU (1% of the income of over 300 thousand rubles per year) is paid. per year).
An example of calculating insurance premiums IP for yourself 2018
The income of the individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.
Fixed part of the Pension Insurance Contributions for Pension Insurance for 2018 is set in the amount of 26,545 rubles. This amount must be paid to the entrepreneur until December 31, 2018.
The individual part of the pension insurance contributions will be: (2,400,000 rubles. - 300 000 rub.) X 1% \u003d 21 000 rubles. This amount of merchant must be transferred to the FIU no later than July 1, 2019.
The amount of insurance premiums for pension insurance Total: 26,545 rubles. + 21,000 rubles. \u003d 44 400 rubles.
For compulsory medical insurance, regardless of the amount of income, IP pays a fixed payment in the FFOMS in the amount of 5840 rubles. until December 31, 2018.
* For calculating insurance premiums for 2018 minimum size Labor remuneration (minimum wage) installed on January 1 of the reporting year is not used.
Fixed Fixed Contributions Size for 2018
|
Contribution |
CBC for 2018 |
For 1 month |
Per year |
| FFR (insurance part) |
182 1 02 02140 06 1110 160 |
||
| FFOMS |
182 1 02 02103 08 1013 160 |
||
* In the monthly payment, the remaining pennies are paid in the last month of the year.
Calculation of contributions for incomplete reporting period
If the IP worked an incomplete reporting period, the amount of insurance premiums is calculated as:
- the amount of contributions for the fully spent months (the amount of fixed contributions to the FFR and FFOMS per year: 12 x number of months);
- the amount of contributions for not a fully spent month (the amount of fixed contributions to the FFR and FFOMS per year: 12: Number of calendar days in the month of x Number of days from the date of registration (inclusive) until the end of the month).
Those. If the entrepreneur is registered on 12.02.2018 the amount of insurance premiums for 2018:
- in the FIU will be 23,463,88 rub. (26 545: 12 x 10 months. + 26 545: 12: 28 days x 17 days);
- in FFOMS - 5162.15 rubles. (5840: 12 x 10 months. + 5840: 12: 28 days x 17 days).
Fixed payments
Calculation of contributions for income over 300 thousand rubles
If IP revenues for the calculated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 32,385 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding *.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They cannot exceed the work of an eight-time fixed size of insurance premiums to the Pension Fund. Those. For 2018, the maximum amount of contributions to the FIU is 212,360 rubles. (26,545 x 8)
Payment period: Insurance contributions in the amount of 1% of the income amount of over 300 thousand rubles. Must be listed in the budget no later than July 1, following the expired settlement period.
CBC to pay a fee from income exceeding 300,000 rubles:
- 182 1 02 02140 06 1110 160 Contribution from revenues for 2017-2018. and later periods;
- 182 1 02 02140 06 1200 160 Contribution from revenues for 2016 and earlier periods.
Calculation of income
| Tax regime | Income | Where do you take |
| Outside (income from entrepreneurial activity) | Revenues taxable NDFLs reduced to the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia from 10.02.2017 No.SB-4-11 / [Email Protected]» | Declaration 3-NDFL; § 3.1. and p. 3.2. Sheet B. |
| USN (6% or 15%) * | Revenues taxable by a single tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
| Patent system | Potentially possible income. Calculated in accordance with Art. 346.47 and 346.51 NK RF | Income from which the cost of a patent is considered |
| ENVD | Increased income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation | Section 2 pp. 100 Declaration on UTII. In the presence of several sections 2 All amounts on page 100 are folded |
| Eskhn | Revenues taxable by ESHN. Calculate in accordance with paragraph 1 of Art. 346.5 NK RF | Result Graph 4 books of income and expenses |
* For entrepreneurs using USN 15% (income minus costs), when calculating insurance premiums, expenses are not taken into account.
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
In the FFR and FFOMS in 2017
From 2017 to check the timeliness and completeness of the payment of fixed contributions were not the staff of the FIU, but the tax authorities. In this regard, all rules on such contributions were postponed from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-FZ in new chapter 34 Tax Code RF.
At the same time, for the main mass of payers of contributions changed little. Tariffs (rates) and the period of payment of fixed contributions, as well as the composition of payments will remain the same. Calculations for fixed contributions to the tax file are not needed. Contributions to "injury", as well as contributions in case of temporary disability and in connection with the motherhood, as before, IP for itself does not pay.
What changes in insurance premiums touched MP for themselves since 2017?
- From 01/01/2017 These fixed contributions are paid on the new CBC, as the administrator of these payments will be changed.
Note: Which CBC are valid in 2017, see the CBC directory for 2017. - Canceled Rule *, according to which the staff of the Pension Fund, in the event of failure to submit information about income information, could accrue contributions in the maximum amount.
Recall, earlier in those IPs that did not file information about the income for 2015 in the tax inspectorate, instead of 22261.38 rubles. In 2015, the staff of the FIU could "ask" to pay the amount of fixed contributions in the amount of 148886.40 rubles. Today, in the absence of revenue declarations for 2016 (and later periods) maximum contributions IP is not accrued, as a rule about their accrual canceled from January 1, 2017.
The procedure for calculating contributions to the FIU in 2017
- until April 1 of the year, following the reporting, the calculated part of the insurance premiums in the FIU (1% of the income amount of over 300 thousand rubles per year);
In FFOMs in 2017, only fixed payments are paid. Contributions to FFOMs from income over 300 thousand rubles. Do not calculate and not pay. Fixed contributions The FFOMS is calculated by the formula (Mrots at the beginning of the year x the fare of insurance premiums (5.1%) x 12).
To calculate insurance premiums for the entire 2017 year, you need a minimum wage set on January 1 of the reporting year - 7500 rubles.
An example of calculating insurance premiums IP for itself 2017
The income of the individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.
The fixed part of Pension Insurance Contributions IP is equal to 23 400.00 rubles.
The individual part of the pension insurance contributions will be: (2,400,000 rubles. - 300 000 rub.) X 1% \u003d 21 000 rubles.
The amount of insurance premiums for pension insurance Total: 23,400 rubles. + 21,000 rubles. \u003d 44 400 rubles.
For compulsory medical insurance, regardless of the size of income, IP pays a fixed payment of 4,590 rubles.
Fixed contributions for 2017
* Calculations made on the basis of the Mrots for 2017 - 7500 rubles.
| Contribution | Rate | CBC for 2017 | For 1 month | Per year |
|---|---|---|---|---|
| FFR (insurance part) | 26% | 182 1 02 02140 06 1110 160 | 1950,00 | 23400,00 |
| FFOMS | 5,1% | 182 1 02 02103 08 1013 160 | 382,50 | 4590,00 |
| TOTAL: | 2332,50 | 27990,00 | ||
Calculation of contributions for incomplete reporting period
Those. If the entrepreneur is registered on 10.02.2017 the amount of insurance premiums for 2017:
- in the FIU will be 20823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
- in FFOMS - 4084,55 rub. (7500 x 5.1% x 10 months. + (7500: 28 x 19) x 5.1%).
Fixed payments - Until December 31, the fee for which contributions are paid, but it is better to pay payments until 27.12, due to the fact that in the last days of the year, banks may not have time to list payments.
Calculation of contributions for income over 300 thousand rubles
If the revenues of the PP over the billing period exceed 300 thousand rubles, in addition to fixed payments in the amount of 27990.00 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding *.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2017, the maximum amount of contributions to the FIU is 187200 rubles. (7500 x 8 x 26% x 12)
Important! For entrepreneurs using USN 15% (income minus costs), when calculating insurance premiums, expenses are not taken into account.
Calculation of income
| Tax regime | Income | Where do you take |
|---|---|---|
| Outside (income from entrepreneurial activity) | Revenues Reliable NDFLs, reduced to the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia from 10.02.2017 No.SB-4-11 / [Email Protected]». | Declaration 3-NDFL; § 3.1. and p. 3.2. Sheet B. |
| Result Graph 4 books of income and expenses | ||
| Patent system | Income from which the cost of a patent is considered | |
| ENVD | ||
| Eskhn | Result Graph 4 books of income and expenses |
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
Payment period:
To the attention of entrepreneurs! Since 2017, to pay a fee from income exceeding 300 thousand rubles. The following CBC are used:
- 182 1 02 02140 06 1110 160 According to contributions from revenues for 2017 and later periods;
- 182 1 02 02140 06 1200 160 According to contributions from revenues for 2016 and earlier periods.
Insurance contributions of individual entrepreneurs in the FFR and FFOMs in 2016
Insurance contributions of individual entrepreneurs
in the FFR and FFOMS in 2016
Since 2016, the size of the fixed part of insurance premiums in the FFR and FFOM has changed.
The procedure for calculating contributions to the FIU in 2016:
- until December 31 of the reporting year, a fixed part of contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);
In FFOMs in 2016, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMs are calculated by the formula (Mrots at the beginning of the year X, the rate of insurance premiums (5.1%) x 12).
Mrots at the beginning of 2016 was equal to 6204 rubles. (approved by Federal Law No. 376-FZ dated December 14, 2015). And since to calculate the insurance premiums for the entire 2016 year, you need a minimum wage set on January 1 of the reporting year (PP. 1 of paragraph 1.1. Art. 14 of the Federal Law of July 24, 2009 No. 212-ФЗ). Then increasing the minimum wage from July 1 to 7500 rubles - did not affect annual amount insurance premiums IP.
Fixed contributions for 2016
| Contribution | Rate | CBC for 2016 | For 1 month | Per year |
|---|---|---|---|---|
| FFR (insurance part) | 26% | 392 1 02 02140 06 1100 160 | 1613,04 | 19356,48 |
| FFOMS | 5,1% | 392 1 02 02103 08 1011 160 | 316,40* | 3796,85 |
| TOTAL: | 1929,44 | 23153,33 | ||
* Note: The amount of 316.40 rubles is paid for 11 months, it is necessary to pay 316.45 rubles for the 12th month.
To the attention of entrepreneurs! When paying contributions in 2017, the following CBC applies over the past period of 2016:
| Insurance premiums for pension insurance PP for itself in a fixed size | Contributions | 182 1 02 02140 06 1100 160 |
| Peni. | 182 1 02 02140 06 2100 160 | |
| Interest | 182 1 02 02140 06 2200 160 | |
| Fine | 182 1 02 02140 06 3000 160 | |
| Insurance premiums for compulsory pension insurance in a fixed size, credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the income of the payer, over 300 thousand rubles) | Contributions | 182 1 02 02140 06 1200 160 |
| Peni. | 182 1 02 02140 06 2100 160 | |
| Interest | 182 1 02 02140 06 2200 160 | |
| Fine | 182 1 02 02140 06 3000 160 | |
| Insurance premiums for compulsory medical insurance of the working population in a fixed size, credited to the budget of the Federal Fund for Compulsory Medical Insurance coming from payers | Contributions | 182 1 02 02103 08 1011 160 |
| Peni. | 182 1 02 02103 08 2011 160 | |
| Fine | 182 1 02 02103 08 3011 160 |
Calculation of contributions for incomplete reporting period
If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
- the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));
Those. If the entrepreneur was registered on 12.02.2016, the amount of insurance premiums per year in the FIU will be 17131.60 rubles. (6204 x 26% x 10 months. + (6204: 29 x 18) x 26%); In FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months. + (6204: 29 x 18) x 5.1%).
Fixed payments
Calculation of contributions for income over 300 thousand rubles
If the IP revenues for the estimated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 23153.33 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of 28.11.2015 N 347-FZ.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2016. the maximum amount of contributions to the FIU is 154851.84 rubles. (6204 x 8 x 26% x 12)
Important! For entrepreneurs applying UPO 15% (income minus expenses), when calculating income for the purposes of insurance premiums, expenses are not taken into account. Entrepreneurs on the basis of (13%) when calculating insurance premiums of 1% of the amount of over 300 thousand rubles. May reduce revenues on the amount of costs (Resolution of the Constitutional Court No. 27-P dated November 30, 2016)
Calculation of income
| Tax regime | Income | Where do you take |
|---|---|---|
| Outside (income from entrepreneurial activity) | ||
| Organized regardless of the selected tax option (6% or 15%) | Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
| Patent system | Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of a patent is considered |
| ENVD | Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up |
| Eskhn | Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.
To the attention of entrepreneurs! From 2016, the CBC since the contribution from income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.
Example: The income of the individual entrepreneur of the 1970 year ago amounted to 2,400,000 rubles for 2016. The amount of insurance premiums in the FIU will be:
fixed part 19356,48 rub.
+
TOTAL: 40356,48 RUB.
In the FFOMS, regardless of the size of the income, we pay a fixed payment of 3796.85 rubles.
Insurance contributions of individual entrepreneurs in the FFR and FFOMS in 2015
Insurance contributions of individual entrepreneurs
In the FFR and FFOMS in 2015
To the attention of entrepreneurs! Since 2015, the size of a fixed part of insurance premiums in the FFR and FFOM has changed.
The procedure for calculating contributions to the FIU in 2015:
- until December 31 of the current year, a fixed part of the contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the availability or lack of financial and economic activities, taxation regimens and the size of the income received. Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);
- until April 1 of the year following the reporting, the calculation of the insurance premiums in the FIU (1% of the income of over 300 thousand rubles per year) is paid;
In the FFOMS in 2015, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMs are calculated by the formula (Mrots at the beginning of the year X, the rate of insurance premiums (5.1%) x 12).
Mrots in 2015 is 5965 rubles. (Approved by Federal Law No. 408-FZ dated December 1, 2014).
Fixed contributions for 2015
| Contribution | Rate | CBC for 2015 | For 1 month | Per year |
|---|---|---|---|---|
| FFR (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1550,90 | 18610,80 |
| FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 304,22 | 3650,58 |
| TOTAL: | 1855,12 | 22261,38 | ||
Calculation of contributions for incomplete reporting period
If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
- the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));
Those. If the entrepreneur was registered on 12.02.2015, the amount of insurance premiums for the year in the FIU will be $ 16450,62 rubles. (5965 x 26% x 10 months. + (5965: 28 x 17) x 26%); In FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months. + (5965: 28 x 17) x 5.1%).
Fixed payments - Until December 31, for which contributions paid, but the FIU on its website places information about the need to pay payments until 27.12, due to the fact that in the last days of the year, banks may not have time to transfer payments.
Calculation of contributions for income over 300 thousand rubles
If the IP revenues for the estimated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 22261.38 rubles. (FFR + FFOMS), it must list into the Pension Fund of the Russian Federation the computational part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of July 23, 2013 N 237-FZ.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2015. the maximum amount of contributions to the FIU is 148886.40 rubles. (5965 x 8 x 26% x 12)
costs are not taken into account.
Calculation of income
| Tax regime | Income | Where do you take |
|---|---|---|
| Outside (income from entrepreneurial activity) | Revenues taxable NDFL. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; § 3.1. Sheet B. |
| USN regardless of the chosen tax option (6% or 15%) | Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
| Patent system | Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of a patent is considered |
| ENVD | Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up |
| Eskhn | Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.
Example:
fixed part 18610.80 rub.
+
Individual part (2 400 000 - 300 000) x 1% \u003d 21000 rub.
TOTAL: 39610.80 rub.
In the FFOMS, regardless of the size of the income, we pay a fixed payment of 3650.58 rubles.
Insurance contributions of individual entrepreneurs in the FFR and FFOMs in 2014
Until 2014, insurance premiums in the FIU of individual entrepreneurs were united for all and did not depend on the volume of income received. Since 2014, the procedure for calculating and paying contributions is changing, they will share on:
- fixed part (required to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activities, taxation regimens and the size of the income). Fixed contributions to the FIU are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (26%) x 12);
- individual part of insurance premiums in the FIU (1% of the amount of income over 300 thousand rubles per year);
Pay attention that since 2014 dividing the amount of insurance contributions and cumulative part will be engaged in the FIU itself. Now, when calculating bet contributions and amounts do not depend on year of birth, and the listing is carried out by a single payment document (federal law of 04.12.2013 No. 351-FZ Art.22.2.).
In the FFOMs in 2014, only fixed payments are paid. Contributions to FFOMs from income above 300 thousand rubles are not calculated and not paid. Fixed contributions in FF are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (5.1%) x 12).
Fixed contributions for 2014
* Calculations made on the basis of the Mrots for 2014 - 5554 rubles.
| Contribution | Rate | CBC for 2014 | For 1 month | Per year |
|---|---|---|---|---|
| FFR (insurance part) | 26% | 392 1 02 02140 06 1000 160 | 1444,04 | 17328,48 |
| FFOMS | 5,1% | 392 1 02 02101 08 1011 160 | 283,25 | 3399,05 |
| TOTAL: | 1727,29 | 20727,53 | ||
Calculation of contributions for incomplete reporting period
If IP worked not a complete reporting period, the amount of insurance premiums is calculated as the amount:
- contributions for the fully spent months (Mrometh x rate of the PFR (or FFOMS) x Number of months);
- the amount of contributions for not a fully spent month (Mrots: the number of calendar days in the month X count-in days from the date of registration (inclusive) until the end of the month of the FFR (or FFOMS));
Those. If the entrepreneur was registered on 12.02.2014, the amount of insurance premiums for the year in the FIU will be 15317, 14 rubles. (5554 x 26% x 10 months. + (5554: 28 x 17) x 26%); In FFOMS - 3004,52 rubles. (5554 x 5.1% x 10 months. + (5554: 28 x 17) x 5.1%).
Fixed payments - Until December 31, the premiums pay.
Calculation of contributions for income over 300 thousand rubles
If IP revenues for the calculated period exceed 300 thousand rubles, in addition to fixed payments in the amount of 20727,53 rubles. (FFR + FFOMS), it must calculate and transfer to the Pension Fund of the Russian Federation an individual part of the insurance premiums constituting 1% of the amount of exceeding. Base: p. 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ in the wording of the Federal Law of July 23, 2013 N 237-FZ.
Legally provides for the limitation of the amount of insurance premiums in the FIU. They may not exceed the work of the eight-time minimum wage at the beginning of the year and the FFR tariff, increased by 12 times. Those. For 2014 the maximum amount of contributions to the FIU is 138627, 84 rubles. (5554 x 8 x 26% x 12)
Important! Neither for payers of insurance premiums paying tax on income of individuals (based on); Neither for entrepreneurs using USN 15% (income minus costs) when calculating income for the purposes of insurance premiums costs are not taken into account.
Calculation of income
* P.8 Article 14 of the Federal Law of July 24, 2009 No. 212-FZ in the editors of the Federal Law of July 23, 2013 N 237-FZ
| Tax regime | Income | Where do you take |
|---|---|---|
| Outside (income from entrepreneurial activity) | Revenues taxable NDFL. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation | Declaration 3-NDFL; § 3.1. Sheet B. |
| USN regardless of the chosen tax option (6% or 15%) | Revenues taxable by a single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
| Patent system | Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation | Income from which the cost of a patent is considered |
| ENVD | Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation | Section 2 p.100 Declaration on UTII. In the presence of several sections 2 all amounts on page 100 add up |
| Eskhn | Revenues taxable by ESHN. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation | Result Graph 4 books of income and expenses |
If IP applies more than one tax regime, the taxable revenues from activity are summed up.
Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.
Example: The income of the individual entrepreneur of the 1970 year of birth was 2,400,000 rubles for 2014. The amount of insurance premiums in the FIU will be:
fixed part 17328,48 rub.
+
Individual part (2 400 000 - 300 000) x 1% \u003d 21000 rub.
TOTAL: 38328.48 RUB.
In FFOMs, regardless of the size of the income, we pay a fixed payment of 3399.05 rubles.
Accounting reports and penalties of individual entrepreneurs
Since 2012, individual entrepreneurs, notaries and lawyers reporting in the FIU do not pass. At the end of the year, the income declaration should be handed over to the tax inspectorate in accordance with the selected tax regime. If the information on the income of the entrepreneur in the FTS will be absent in connection with the non-submission of reporting them, the FIU is obliged to collect contributions at the maximum rate on the basis of 8 minimum wage in the amount of 138 627, 84 rubles.
