Due to the fact that since 2017, the obligations to pay taxes by private entrepreneurs and companies were transferred to the FNS, businessmen are interested in what contributions to the entrepreneur (IP) in 2017. The taxation of the IP did not undergo significant changes, but some features should be considered when calculating required contributions.
Changing taxation in 2017
The main changes in taxation are related to the transfer of obligations to the FTS: if earlier IP made binding payments to the Pension Fund and extrabudgetary organizations, then since 2017, all powers are at the tax service.
When paying contributions, you must list the funds for new details, as the code budget organization (CBC) FTS differs from the CBC of the FIU and other departments:
- 18210202140061110160 - OPS;
- 18210202103081013160 - OMS;
- 18210202140061200160 - 1% exceeding.
These details must be made in receipts (payment orders). Contributions for the SP, listed in the previous CBC in 2017, will not be taken into account and will not come to the account of the FTS.
IP contributions to the FIU are now changed to contributions to the FTS. The transfer of authority from the FIU and the subordinate services is related to the inappropriate execution of powers to pay payers of mandatory contributions. For the period from 2011 to 2016, the debt for insurance deductions in the FIU rose to 200 billion rubles (600%), which indicated the need to change the responsible organization. Other services, FFOMs and FSS, have also experienced difficulties with non-payment.
What contributions pay the IP in 2017
For the FTS, the new area of \u200b\u200bresponsibility did not become a surprise: previously paid contributions for the ESN (Unified social tax) were in the authorities of the Federal Tax Service. In addition to transmitting powers, there is no significant changes for the PI: the period of payment of taxes remained the same, the reporting and calendar periods are calculated in the same way. Pension contributions IP are now called fixed contributions IP in the FTS - but the essence of the deductions remained the same. Insurance contributions SP are voluntary and paid only at the request of the Entrepreneur itself: associated with maternity and insurance against illness. Contributions for entrepreneurs are regulated by Art. 430 Tax Code of the Russian Federation.
Contributions IP without workers
In addition to the fact that IP contributions to the FFP are now transferred to the FNS, the changes affected the amount of payments. In connection with the increase in the minimum wage up to 7,500 rubles, now calculate contributions as follows:
- faming - 7500 * 5.1% * 12 \u003d 4590 rubles;
- pension insurance - 7500 * 26% * 12 \u003d 23400 rubles.
The total amount of the tax in the FTS for 2017, paid IP in obligatoryIt is 27990 rubles.
The quarterly contributions to the FTS look like this:
- ¼ * 4590 \u003d 1147.50 rubles.
- ¼ * 23400 \u003d 5850 rubles.
When you pay, you must follow temporary limitations:
- 1 quarter - 01/01/17-31.03.17;
- 2nd quarter - 04/01/17-30.06.17;
- 3 quarter - 07/01/17-30.09.17;
- 4 quarter - 10/01/17-31.12.17.
There are additional contributions paid by the PI in case of cumulative income per year over 300 thousand rubles in the amount of 1% of the amount of exceeding. List the contributions of the MP for themselves until 04/01/2018.
The additional contributions of the IP in 2017 are calculated:
(DG-300000) / 100, where DG is the income of the IP for the year.
Those. With an aggregate annual revenue of 1 million rubles, IP is obliged to list 7 thousand rubles in the FTS:
(100,000,000-300000) / 100 \u003d 7000 rubles.
Beginner entrepreneurs often cause an additional burden indignation, as they believe that the higher profits, the more contributions will have to pay the state. But there is an upper border, which is 187,200 rubles. If 1% of the amount of income exceeding the year amounted to more than 187.2 thousand rubles, the entrepreneur introduces this payment in the specified amount.
The amount of the maximum border depends on the size of the minimum wage and is calculated by the formula:
8 minimum wage * 26% * 12.
Is it possible to reduce the amount of tax? As in 2016, in 2017 entrepreneurs have the right to reduce the amount of payments to the budget. To reduce the amount of the contribution may be those IIs that did not acquire a patent, i.e. On systems taxation of USN, ENVD, OSTNO and ESHN. The most favorable option to reduce payments is IP without workers with USN 6%. In this case, out of the amount of 6% of the income tax is submitted mandatory payments (27990 rubles) and super-luminite contributions (1% of the amount of exceeding).
Tax reduction up to 50% Available IP with Usn revenues and ENVD. IP with other tax systems are taken into account paid contributions (as expenses).
Contributions IP with employees
If an entrepreneur in business uses hired labor, in addition to mandatory payments in the FTS for itself, he must contribute to IP for employees. In 2017, the maximum amount of contributions for hired workers was increased again, in case of achieving contributions to be paid at a preferential rate. On the health insurance (FFOMS) The upper limit is absent, and for pension deductions and maternity contributions, the limit is 876 thousand and 755 thousand rubles, respectively.
The interest rate on the tariffs has not changed:
- 22% - on pension deductions.
- 2.9% - on motherhood;
- 5.1% - for medical insurance.
Total total amount of tax payments for each employee is 30%.
Changes touched and reporting forms. If for IP without workers, the obligation to submit reports about contributions of the FFR, FFOMs and FSS is absent, then entrepreneurs who use hired work are required to provide data in the FTS on a new form. IP with the number of hired workers Less than 25 will be reported in paper format up to 15 months. Entrepreneurs at least with 25 employees must provide information on contributions to the FTS in in electronic format up to 20 numbers.
Instead of RSV-1, 4-FSS, RSV-2 and PV-3 use a single calculation for all insurance premiums, which combines all previous reports.
In 2017, due to the improvement of the minimum wage, the size of mandatory contributions for IP increased. Listed payments now follows the details of the FTS, which was transferred to administration for all the contributions of entrepreneurs from 01/01/2017. For IP with hired employees, the upper borders of the taxes of the FIU and FSS increased, as well as appeared new form Reporting is a single calculation of insurance premiums of IP.
Insurance premiums for themselves in 2017 are transferred to the tax. Complete payments otherwise: put the updated CBK and the payer status, and the recipient of contributions, specify the IFTS.
What contributions pay PP for yourself in 2017
Entrepreneurs pay three types of contributions to their own insurance:
- mandatory pension deductions IP in 2017;
- mandatory insurance premiums in 2017 for IP for a medstation;
- Social In 2017, IP for myself In case of temporary disability and due to motherhood. These contributions make it possible to get social payments due to the FSS. For example, child benefits.
Insurance fees of SP in the FIU in 2017 (for IP for itself)
Basic the amount of fixed insurance premiums in the FIU in 2017 for IPconsider the formula:
It turns out that the minimumthe size of insurance premiums in the FIU in 2017 for IP for itself - 23 400 rubles. (7500 rub. X 12 x 26%).
In addition, from income exceeding 300,000 rubles, IP additionally pays 1% for pension insurance.
But it is necessary to take into account that the amount of pension personal contributions from the IP is limited:
Therefore, pensioncontributions IP for yourself in 2017 - 1% of income over 300,000 rubles, but not more than 187,200 rubles. (8 x 7500 rub. X 26% x 12).
See also:
Medical contributions for themselves in 2017
Insurance premiums for medical insurance, regardless of the income of the IP, consider the formula:
So, the medical contributions of entrepreneurs in 2017 - 4590 rubles. (7500 rub. X 12 x 5.1%).
Fixed payments of IP in 2017 for themselves if the year is worked not all
If the entrepreneur works incomplete year, insurance fees for themselves in 2017need to adjust the formula:
Insurance premiums \u003d Mrot × T × (KM + DM: DM),
where T is the fare of the insurance premium established for the estimated period;
Km - the number of full months of work in the estimated period;
Dr. Quantity calendar days work in the month in which IP registered (withdrawn from registration);
DM is the number of calendar days in a month, in which IP registered (starred from the account).
When IP pay insurance premiums for yourself in the FIU and FOMS
Deadlines when IP pay insurance premiums for yourself, depend on its income:
- the deadline for paying the main part of contributions by general rule - Dec. 31. But in 2017 it is Sunday. Therefore, the date is transferred to the first working day of January.
- additional pension contributions at a rate of 1% over income of 300,000 rubles. Need to pay until July 1 next year. And since July 1, 2018 - Sunday, the term is shifted on Monday on July 2, 2018.
Payment order for pension contributions IP for itself in 2017
|
Degree to the bank. boards. |
Writing off with sch. boards. |
||||||||||||
|
Payment order No. |
|||||||||||||
|
View |
|||||||||||||
|
Sum |
Twenty three thousand four hundred rubles 00 kopecks |
||||||||||||
|
Inn 770812345678. |
|||||||||||||
|
Ivanova Irina Ivanovna |
|||||||||||||
|
40802810400000001111 |
|||||||||||||
|
Payer |
|||||||||||||
|
Akb "Reliable" |
|||||||||||||
|
30101810400000000222 |
|||||||||||||
|
Payer Bank |
|||||||||||||
|
GU Bank of Russia on the Central Federal District |
|||||||||||||
|
payee's bank |
|||||||||||||
|
Inn 7713034630. |
PPC 770901001 |
40101810045250010041 |
|||||||||||
|
|
|||||||||||||
|
Time |
|||||||||||||
|
Ocher. |
|||||||||||||
|
Recipient |
Cut |
||||||||||||
|
182 1 02 02140 06 1110 160 |
|||||||||||||
|
Fixed pension insurance insurance premiums for 2017. |
|||||||||||||
|
Purpose of payment |
|||||||||||||
|
Bank marks |
|||||||||||||
Payment order for medical contributions IP for yourself in 2017
|
Degree to the bank. boards. |
Writing off with sch. boards. |
||||||||||||
|
Payment order No. |
|||||||||||||
|
View |
|||||||||||||
|
Sum |
Four thousand five hundred ninety rubles 00 kopecks |
||||||||||||
|
Inn 770812345678. |
|||||||||||||
|
Ivanova Irina Ivanovna |
|||||||||||||
|
40802810400000001111 |
|||||||||||||
|
Payer |
|||||||||||||
|
Akb "Reliable" |
|||||||||||||
|
30101810400000000222 |
|||||||||||||
|
Payer Bank |
|||||||||||||
|
GU Bank of Russia on the Central Federal District |
|||||||||||||
|
payee's bank |
|||||||||||||
|
Inn 7713034630. |
PPC 770901001 |
40101810045250010041 |
|||||||||||
|
UFK in Moscow (IFTS Russia number 13 |
|||||||||||||
|
Time |
|||||||||||||
|
Ocher. |
|||||||||||||
|
Recipient |
Cut |
||||||||||||
|
182 1 02 02103 08 1013 160 |
|||||||||||||
|
Fixed insurance premiums for medical insurance for 2017. |
|||||||||||||
|
Purpose of payment |
|||||||||||||
|
Bank marks |
|||||||||||||
CBC on insurance premiums IP for itself in 2017
| Pension contributions | CBK for contributions for 2016 | CBK for contributions for 2017 |
|
Fixed contributions to the FIU based on the Mrots |
182 1 02 02140 06 1100 160 |
182 1 02 02140 06 1110 160 |
|
Contributions at a rate of 1 percent income over 300,000 rubles. |
182 1 02 02140 06 1200 160 |
182 1 02 02140 06 1110 160 |
|
182 1 02 02140 06 2100 160 |
182 1 02 02140 06 2110 160 |
|
|
182 1 02 02140 06 3000 160 |
182 1 02 02140 06 3010 160 |
|
|
Medical contributions |
||
|
182 1 02 02103 08 1011 160 |
182 1 02 02103 08 1013 160 |
|
|
182 1 02 02103 08 2011 160 |
182 1 02 02103 08 2013 160 |
|
|
182 1 02 02103 08 3011 160 |
182 1 02 02103 08 3013 160 |
|
How to take into account the contributions for insurance of PI in tax
Contributions IP for yourself in 2017 Given depending on the tax system.
IP on a common system
On the general System Insurance premiums for themselves, the entrepreneur writes off to expenses. As part of professional tax deduction During the reporting year, those contributions are taken into account that during this period paid. For example, contributions for December 2016, listed in January 2017, IP can take into account in 2017.
IP on the charge
Entrepreneurs on the shift can reduce tax on all insurance premiums, including those paid for themselves. But the tax can be reduced no more than 50 percent (sub. 1, paragraph 2 of Art. 346.32 of the Tax Code of the Russian Federation).
Fixed payments in the FIU for IP in 2017 with UTII Contributions at a rate of 1 percent paid from the income above 300,000 rubles are also considered. The law has a clear rate that allows entrepreneurs to take into account these payments in the calculation of UNVD (clause 1 of Art. 430 of the Tax Code of the Russian Federation).
IP on USN
After you pay Insurance contributions to the FIU in 2017 for IP, when wept can be reduced single tax.
On the simplified system, the accounting of contributions depends on the chosen object of taxation. If the Object "Revenues Minus Costs", the paid insurance premiums reduce tax base For a single tax. If the object "Revenues", paid insurance premiums as a deduction decreases the single tax itself (how much depends on whether the IP employees).
If IP at the UKN with the object "Revenues" has hired personnel, contributions to their own insurance and insurance of workers reduce the unified tax no more than half. If there are no workers, the contributions for themselves can be written off completely. Including contributions at a rate of 1 percent, which entrepreneurs are transferred from income over 300,000 rubles.
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 submitted to the department. tax Inspection, But the order of their calculation is 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 the tax inspection at the Registration Place 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 Medical Insurance Fund (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 on a common 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 of the Federal Law No. 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:
- Pay fixed payment IP in 2017, as well as in the following possible with the estimated entrepreneur with the Personal Account, open in any bank, for example, from an 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, which in turn reduce the tax base according to 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.
What is the size of IP insurance premiums in 2017? Was the amount to pay "for itself"? Will the minimum wagon affect the size of insurance premiums in a fixed size in 2017? What exact amount of contributions to pay? Are the new KBK provided? Answers to these and other questions about IP insurance contributions and from size you will find in this article.
Regulatory regulation since 2017
What contributions to pay sip for employees and "for ourselves" in 2017
2017 individual entrepreneurs are obliged to pay insurance premiums with payments and remuneration accrued in favor of individuals within labor relationship and civil law agreements for work, provision of services (clause 1 of Art. 419 of the Tax Code of the Russian Federation).
However, along with this, in 2017 IP must list the insurance premiums "for themselves":
- on pension insurance;
- for medical insurance.
It is worth noting that transferring insurance premiums "For yourself" by the IP is obliged in any case. That is, regardless of whether they lead actual business activities or are simply registered in the status of IP and do not do business. This follows Article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all IP. In particular, such a principle of payment of insurance premiums applies to IP applications using UCN or UNVD (that is, special tax regimes).
There are also insurance premiums in case of temporary disability and due to maternity. Their in 2017 IP, as a general rule, are not paid (paragraph 6 of Art. 430 of the Tax Code of the Russian Federation). However, the payment of these contributions, as before, can be performed on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the case of, for example, the disease, IP could get the appropriate allowance at the expense of FSS funds.
Insurance contributions "on injuries" Entrepreneurs in 2017 are not paid. The payment of these IP contributions is not provided even on a voluntary basis.
What values \u200b\u200bto consider
- Mrots at the beginning of the calendar year. At the beginning of 2017, Mrometa is 7,500 rubles (on January 1, 2016, the Mrots was 6204 rubles). Cm. " ";
- tariffs of insurance premiums in the relevant fund. For 2017, tariffs are as follows: in PFR - 26%, in FFOMs - 5.1%, FSS - 2.9%;
- the period for calculating insurance premiums "for itself" (it can be a whole year, and maybe less).
Pension insurance premiums IP in 2017
The amount of fixed pension insurance premiums that IP must pay for himself for the whole of 2017, can be determined by the following formula (sub. 1, Article 430 of the Tax Code of the Russian Federation):
Now we will calculate the amount of pension insurance premiums that IP will need to list "for itself" in 2017, as well as let's see how much the size of fixed insurance premiums increased compared to 2016.
Annual income IP for 2017 less than 300,000 rubles
If the annual income of the IP for 2017 will not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.
| 2016 year | 2017 year |
| 19 356,48 rub. (6 204 rubles. × 26% × 12 months) | 23 400 rubles. (7 500 rubles. × 26% × 12 months). |
Annual income IP for 2017 more than 300,000 rubles
If the annual income of the IP in 2017 will be more than 300,000 rubles, then additionally fixed amount The FIU requires 1% of the income amount exceeding the specified value.
We give an example of calculation.
Example.
Income IP for 2017 amounted to 985,000 rubles. This is more than 300,000 rubles, so you need to list an additional amount of contributions. The overall excess was 685,000 rubles. (985 000 rubles. - 300,000 rubles). Sum additional contribution will be 6850 rubles. (685,000 rubles. × 1%). Total for 2017 you need to pay pension contributions in the amount of 30 250 rubles. (23 400 rubles. + 6850 rubles.).
Maximum amount of pension contributions in 2017
For 2017, paragraph 1 of Article 430 of the Tax Code of the Russian Federation identifies the formula for which the maximum amount of pension contributions is calculated. More than this amount will be required to list contributions. Here is this formula: 
Thus, the maximum amount of pension contributions from PP for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348,16 rubles. (187 200 rubles. - 154 851, 84 rubles).
Medical insurance premiums IP in 2017
The size of medical insurance premiums in the FFOMs in 2017 does not depend on the income of the PI (sub. 2 of paragraph 1 of Art. 430 of the Tax Code of the Russian Federation). For calculation medical contributions In 2017, this formula is applied: 
| 2016 year | 2017 year |
| 3 796,85 rub. (6 204 rubles. × 5.1% × 12 months) | 4 590 rub. (7 500 rubles. × 5.1% × 12 months) |
Contributions of IP in disability and due to motherhood in 2017
As we have said, this type of contributions is not mandatory. Their IP in 2017 has the right to list voluntarily. To calculate the value of a voluntary contribution according to this type of insurance for 2017, you should apply the formula that is established by part 3 of Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. 
| 2016 year | 2017 year |
| 2 158.99 rub. (6 204 rub. × 2.9% × 12 months) | 2 610 rub. (7 500 rub. × 2.9% × 12 months) |
If the status of the IP acquired or lost in 2017
In 2017, IP should pay fixed insurance premiums "for itself" only during the time he was in the status of an individual entrepreneur. That is, it can be said that you need to pay contributions only for that period, while the person was listed in the Eagle in the status of a businessman. However, nevertheless, there are some features of the calculation of insurance premiums. We give examples based on paragraphs 3-5 of article 430 of the Tax Code of the Russian Federation.
Terms of Example and Day Accounting Rules
Man received the status of the IP on February 16, 2017. However, on November 14, 2017, he was already filmed from the registration of IP and were excluded from the register. For the entire period of entrepreneurial activity, the income of the IP will be 1,100,000 rubles. How to calculate the required fixed contributions "for yourself" for 2017? Explain.
So, the status of the IP acquired and lost during 2017. At such a case, take attention to such provisions tax legislation RF:
- the number of calendar days in the month of the beginning of the activities should be considered from the day following the date state registration IP (paragraph 2 of Art. 6.1, paragraph 3 of Art. 430 of the Tax Code of the Russian Federation). That is, in 2017, fixed IP contributions must be receded from February 17, 2017;
- the number of calendar days in that month when IP has lost its status, consider the day of registration of the cessation of activities. Date of exclusion from the EGRIP into account in the calculation of insurance premiums in 2017 do not include (paragraph 5 of Art. 430 of the Tax Code of the Russian Federation). That is, in our example, insurance premiums for November 2017 will calculate from 1 to 13 November.
Formulas for calculations
The amount of pension and medical insurance premiums for incomplete months of IP activities in 2017 can be determined by such a formula:
In order to calculate pension and medical contributions in 2017 for each month of activity in the status of an IP, use another formula: 
Example of calculating contributions for 2017
So, first, we will calculate insurance premiums for incomplete months of entrepreneurial activities in 2017. In our example it is February and November. During these days, we need to calculate the days of conducting activities.
| Month | Amount of contributions |
| February | In February 2017, entrepreneurial activities were conducted from 17 to 28 (12 calendar days). Total in February 28 days. Therefore, the amount of fees in February 2017 will be: Pension contributions \u003d 835.71 rubles. (7500 rubles. × 26% / 28 days. × 12 days); Medical contributions \u003d 163, 93 rubles. (7500 rub. × 5.1% / 28 days. × 12 days.) |
| November | In November 2017, entrepreneurship was carried out from 1 to 13 November 2017 (13 calendar days). In total, 30 calendar days. Therefore, the amount of contributions for November 2017 will be: Pension contributions \u003d 845 rubles. (7500 rubles. × 26% / 30 days. × 13 days); Medical contributions \u003d 165, 75 rubles. (7500 rubles. × 5.1% / 30 days. × 13 days) |
| March - October. | For the period from March to October 2017, inclusive (for eight full months) the amount of contributions will be: Pension contributions \u003d 15 600 rubles. (7500 rubles. × 26% × 8 months); Medical contributions 3060 rubles. (7500 rubles. × 5.1% × 8 months); |
Total amount: sum up
Total fixed insurance premiums IP "For yourself" in 2017, which began and stopped activities, will be:
- pension contributions - 17 280,71 rubles. (835.71 rubles. + 845 rubles. + 15 600 rubles.).
- medical contributions - 3389, 68 rubles. (163, 93 rubles. + 165, 75 rubles. + 3060 rubles.).
Since IP for the period of its activities in 2017 received income in the total amount of 1,100,000 rubles, it is required to list an additional pension contribution with the amount exceeding 300,000 rubles. The amount of exceeding amounted to 800,000 rubles. (1 100 000 rubles. - 300 000 rub.). The magnitude of pension contributions from income over 300,000 rubles. equal to 8000 rubles. (800,000 rubles. × 1%).
Total total pension contributions in 2017 will be 25,280, 71 rubles. (17 280,71 rubles. + 8000 rubles). This amount does not exceed maximum size Pension contributions established for 2017. The maximum amount of pension contributions in 2017 - 187,200 rubles (we wrote above).
Suspension of activities in 2017
It happens that the IP does not lose its status, and simply for some reason suspetes its activities. The Tax Code of the Russian Federation in the editorial office in effect since 2017 provides a number of periods for the PI, when they may not conduct business and not pay for this time fixed insurance premiums "for themselves." Such periods were determined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 to 8 part 1 of article 12 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions". These periods include:
- time of military service for call;
- the period of care of one of the parents for each child until they reach the age of one and a half years, but no more than six years in total;
- the period of care carried out by a working person for disabled I group, a child-disabled child or the person who has reached the age of 80;
- the period of residence of spouses of military personnel undergoing military service under the contract, along with spouses in areas where they could not work in connection with the lack of employment opportunities, but not more than five years a total;
- the period of residence with the spouse, which was sent, for example, in diplomatic missions and consular agencies of the Russian Federation.
Do not pay contributions in 2017 during these periods, you can only if entrepreneurship has not been done in these periods. This is true in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017, IP wishes not to pay insurance premiums, let's say, for the period of care for the child, during this period it should not have operations on a settlement account. At least such a conclusion suggests itself (although there is a direct condition for the absence of operations on accounts in the Tax Code of the Russian Federation).
The procedure for liberation In 2017, IP from the payment of fixed insurance premiums for the periods listed above (for example, for periods of child care) in the Tax Code of the Russian Federation is not directly determined. Let's hope that the federal tax service will give explanations on this issue.
Schedules of insurance premiums in 2017
Pay mandatory pension and medical contributions "for themselves" is required no later than December 31, 2017. That is, no later than December 31, 2017 it is necessary to translate (if the activity was carried out all year) - paragraph 2 of Art. 432 NK RF:
- pension contributions - 23 400 rubles. (7 500 rubles. × 26% × 12 months);
- medical contributions - 4,590 rubles. (7 500 rubles. × 5.1% × 12 months).
List fixed amounts In 2017, IP is entitled both in one payment (at the same time) and parts (for example, monthly or quarterly). However, on December 31, 2017, it falls on Sunday, so the deadline for payment of contributions for 2017 is postponed to the first working day of 2018 - January 9 (paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation).
If IP in 2017 will cease its activities, pension and medical insurance premiums "for themselves" will need to be paid on time: no later than 15 calendar days from the date of removal from the tax inspectorate as an individual entrepreneur.
If IP in 2017 will pay voluntary contributions for temporary disability, then they must be paid on time, no later than December 31, 2017 (Part 4 of Art. 4.5 of the Federal Law of December 29, 2006 No. 255-FZ).
Where to pay insurance premiums in 2017: new CBC
Since 2017, insurance premiums, including those that pay IP, administer the Federal Tax Service. Accordingly, since 2017, IP insurance premiums must be transferred to the FTS to the new CBC. Moreover, the insurance premiums of the PI for 2016 (from income exceeding 300,000 rubles), apparently, it will be necessary to list the new CBC. However, so far the new CBC is approved.
Recall that in 2016 the CBC for paying pension and medical insurance premiums were such:
- 392 1 02 02140 061100 160 - Insurance contributions for compulsory pension insurance in a fixed size, credited to the FIU for the payment of an insurance pension (calculated from an income less than 300,000 rubles);
- 392 1 02 02140 061200 160 - Insurance premiums for compulsory pension insurance in a fixed size credited to the FIU for the payment of an insurance pension (calculated from income over 300,000 rubles);
- 392 1 02 02103 08 1011 160 - Insurance premiums for compulsory medical insurance in a fixed size.
Payment orders 2017
Since 2017, insurance premiums for compulsory pension and medical insurance IP should be transferred to federal tax service (FTS). However, it is necessary to issue separate payment documents:
- on the payment of medical contributions to the budget of the federal fund of compulsory medical insurance (FFOMS);
- at the payment of pension contributions insurance to the budget of the FIU.
If the entrepreneur decides in 2017 to pay voluntary contributions to social insurance, I also need to list them in the Russian FSS also a separate payment order.
Every year, individual entrepreneurs must pay contributions to the Pension Fund and compulsory medical insurance for installed rates. Terms, procedure for calculating the amounts and the procedure for payment of fixed insurance premiums in the FIU in 2019 for IP for itself 34 chapters tax Code - Consider more.
2018 was full of change - they touched not only the amount of payment of the entrepreneur, but also the timing of payment of contributions:
- The size of the fixed part of the contributions is no longer dependent on. Now the amount of payment is established by officials for the next year and is indexed annually. Despite the fact that in 2018 it will have to pay more taxes, but nevertheless they are less if they were calculated on the basis of the magnitude of the minimum wage.
- The term of payment is 1% is now enlarged - it is necessary to do it no later than July 1.
- Since 2019, the amount of payment for IP is increased by 3,853 rubles.
Who pays fixed insurance premiums in the FIU in 2019 for IP for itself
Since 2017, the administration of entrepreneurs contributions for themselves to the Pension Fund and mandatory Faming It was transferred to the Tax Inspectorate. Thus, the FTS now controls the receipt of payment, conducts inspections and charges fine and penalties.
Who should pay fixed contributions
Fixed payments are mandatory payments for the following categories:
- Individualsregistered as individual entrepreneurs.
- Mediators, lawyers and notaries that are engaged in private practice.
- Patent attorneys.
- Appraisers.
- Arbitration managers.
- And other faces.
Thus, if you, then you will need to pay for fixed contributions to the Pension Fund (FFR) and compulsory medical insurance (OMS). In addition, if an entrepreneur is an employer, then he must pay contributions from the salaries of its employees.
In some cases, entrepreneurs may be in delusion: if they do not lead activities, they do not need to pay these payments, but it is not. These payments are mandatory for all. Therefore, in order not to pay contributions, you must either close the SP, or if the conditions described below are satisfied.
Important! The lack of economic activity in the entrepreneur does not relieve it from paying contributions for itself.
In which case, contributions can be paid
In some cases, payments may not be calculated and not paid:
- Due to the maternity, as well as in case of temporary disability. Foundation: Art. 430 NK, p.6.
- In case a citizen is called up for military service. Foundation: Art. 430 NK, P.7.
- If the status of a lawyer was suspended and private practice is conducted. Foundation: Art. 430 NK, P.7.
Attention! It must be borne in mind that grace period There should be no activity. Otherwise, contributions should be calculated and paid in proportion to the number of worked months.
Fixed payment PP for itself in 2018-2019
Payments can be divided into a constant portion, depending on the installed magnitude of the minimum wagon and to a variable, which depends on the income of the entrepreneur. Their size and order of calculation are defined in Art. 430 NK of the Russian Federation p.1.
Fixed payment size for 2018-2019
If the IP worked for a year completely
Since 2018, contributions are installed in a fixed amount, the amount of which is established for the next year by the government. Thus, already on the 2nd year, payments were taken from the established magnitude of the minimum wage. What is good, since with the current meaning to pay entrepreneurs would have to be more.
Thus, the contributions of the PP for themselves are:
| Reporting year | Payment in the FIU, rub. | Payment on OMS, rub. | Total for the year |
| 2018 | 26 545,00 | 5 840,00 | 32 385,00 |
| 2019 | 29 354,00 | 6 884,00 | 36 238,00 |
Attention!If the entrepreneur registered or during the reporting period, contributions are calculated in proportion to the spent time (according to Article 430, paragraph 3-5). Use our calculation of contributions.
If IP has worked not full year
Suppose the entrepreneur registered the IP on July 10, 2018, the calculation will be as follows:
- The number of completely worked months 5. For each full month we pay in the FIU and on the OMS \u003d 27990/12 \u003d 2332.5. Thus, for 5 months we will succeed: 2332.5 * 5 \u003d 11 662.50.
- Since in July 31 days, you need to calculate the amount for 1 day and multiply it on 21 days: 2332.5 / 31 * 21 \u003d 1580.08.
- total amount payments in the FIU and on OMS for an incomplete year is 1580.08 + 11 662.50 \u003d 13 242.58. This total amount is similarly considered separate payment amount to each of the funds.
At the same time the number of days incomplete month They consider according to the following principle:
- If you have opened an entrepreneurship, the report begins from the next day after making a record in the State Register (according to Federal Law 212-FZ Part 2 Art. 4.) On the last day of the month.
- When the entrepreneur is closed, the period is taken from the beginning of the month inclusive by the date of recording to the State Register.
Attention! Some tax claims that it is necessary to share the total amount for 365 days to share the total amount and multiply the number of days worked out that incorrectly!
1% at income more than 300 thousand rubles
The second part of payments depends on profits. It is paid only if the profit for the year was more than 300 thousand rubles.
The calculation formula is 1%: (Total IP - 300,000) * 1%.
Depending on the chosen taxation mode, the income is taken:
- When the difference is taken between the profit and incurred costs for this period.
- On a simplified tax system for uSN system "Revenues reduced to the amount of expenses" since 2018 take only income. Since 2018, this is clearly written in Article 430 of the Tax Code of the Russian Federation P.9, pp 3, that the base for calculation is determined according to Art. 346.15, and these are income (). In 2017, it was to solve the Arbitration Court of the Kemerovo Region in case No. A27-5253 / 2016 dated July 24, 2017 on IP Zharinova O.V., in which another point of view was considered, but at that time these amendments were not spelled out.
- When ISN "Revenues" take revenues - gr. 4 books of income and expenses.
- For ENVD payers, the value of the estimated income specified in Page 100 of Section 2 of the Declaration on UTII is taken, and not actually received profits.
- On the patent tax system, the maximum possible income on the patent is also taken, and not the actual profit profit.
With combination tax regimes It is necessary to take a total amount for each tax system, further to subtract 300 thousand rubles. and multiply obtained by 1%.
Attention! The total amount of funds - fixed payment and 1% cannot be greater than 8 set payments in the FIU. Those. In 2019, no more than 29 354.00 * 8.
Thus, the limit amount of contributions will be as follows:
- In 2019 - 234,832 rubles.
- In 2018 - 259,080 rubles.
At the same time, a fixed part of the contributions that the entrepreneur must pay in this amount. Thus, for 2019, it will turn out 234 832 - 29 354 \u003d 205478, this amount will have to be paid in addition to the fixed component.
The timing of payment of IP contributions
Payment of contributions must be made in deadlines (Art. 432 p. 2 of the Tax Code of the Russian Federation):
- Fixed part must be paid until December 31 of the year.
- 1% is paid no later than July 1, which follows the reporting. Those. For 2018, it is necessary to pay no later than July 1, 2019.
The calculation and payment of contributions produces the taxpayer himself. The frequency of payments can also be installed. The NK does not establish the obligations to pay these payments quarterly, monthly or by a different scheme, IP itself decides how to pay.
At the same time, some tax authorities Forced to pay contributions quarterly, even if the activity is not conducted. It is not right. Contributions can be paid at least one amount, for example, at the beginning of the year or at the end.
Nevertheless, payment of contributions is better to produce quarterly, breaking them into 4 parts. If the activity has only begun and income is not yet large, then you can pay them in in the amount of accrued taxes in order to reduce them by 100%. And by the end of the year, to reach the entire amount set for a year.
Attention! When closing the IP, contributions must be paid within 15 calendar days from the date of making a record in the state. registry.
Where to pay and what kbk
The payment of a fixed payment in the FIU and the OMS should be carried out to the tax at the place of registration as an individual of the tax inspectorate on the details of the tax inspectorate. After the administration of these payments switched to the NFS, the CBC was changed.
CBK to pay IP contributions in 2018 for himself in the FIU and on OMS:
- The fixed part and 1% in the PFR C 2017 are paid for one and that number of the CBC - 182 1 02 02140 06 1110 160.
- On OMS - 182 1 02 02103 08 1013 160.
Tax reducing due to fixed payment
OSTO, USN "INCOME MINUS COSTS", ESHN
With the general tax system, the paid contributions are included in the costs, thereby reducing the taxable tax base.
If there are no workers, the tax can be reduced to zero, due to the amounts paid in the FIU and on the EMC entrepreneur for itself.
If there are employees - then no more than 50% of the paid contributions paid for the IP, as well as for employees.
USN "Revenues"
In this case, it is possible to reduce the tax by 100%, if the entrepreneur has no employees. If there is, the tax may be reduced, but not more than 50% at the expense of deductions for employees and IP itself.
ENVD
Tax on UTII can be reduced by the listed payments of the IP 100%, if there are no workers. If there are employees, then no more than 50% of tax contributions for an employee and IP himself. The ability to reduce the tax on the deductions of the PP for itself and for employees was introduced in from 2017.
Important! Since UNVD is a quarterly tax and reporting also give up quarterly, contributions must be paid quarterly.
Patent
This species Taxation does not imply its decrease by deductions to the funds of payments for II and for employees.
Fines for unpaid contributions
Behind the non-payment of contributions is the following responsibility:
- For each overdue day, penalties will be accrued for the sum of arrears at the rate of the 1/300 refinancing rate, which acted at the time of non-payment.
- If the taxpayer did not provide the reporting on the received taxes, the maximum possible amount of contributions may be accrued. Since tax does not know about your income. So in 2017 it can be 187,200 rubles, and in 2018 it has already been 194,688 rubles.
