IP UCN insurance premiums for themselves. Samples of payment of IP on the payment of fixed insurance contributions "for themselves

Before the beginning of the reporting campaign, not so much time remains. Prepare in advance and learn about all the changes regarding the payment of fixed payment of PI in 2017 for yourself in our article. See the payment time of payments, new details, order and examples of calculating insurance premiums IP "For yourself" in 2017.

What includes fixed payments of IP "for yourself" in 2017

All IP, regardless of the applied system of taxation, revolutions of economic activity and the presence / absence of employees pay contributions "for themselves" on pension and medical insurance.

Contributions for medicine

Medical insurance payment is fixed. Determined for the coming year.

Pension Insurance Contributions

Pension insurance payment consists of two parts. Mandatory part is also a fixed value. An additional part is paid by IP only in case of exceeding the annual income amount of more than 300 thousand rubles.

See the amounts of fixed payments for insurance premiums in 2017 and the formula for calculation further in the article .

Contributions to social protection

Contributions in case of temporary disability and due to motherhood do not include mandatory payments, but may be paid to voluntarily (Article 4.5 of FZ dated December 29, 2006 No. 255-ФЗ).

The amount of fixed payments of the IP without workers has the right to reduce the tax calculated on the basis of the system used taxation of USN, OSTO, UNVD. The tax reduces 100% of payments "for itself" to pension and medical insurance.

Contribution to pension insurance with income IP Over 300 thousand rubles.

If the annual income of the entrepreneur exceeded 300 thousand rubles, it will have to pay an additional amount of contributions from it. It is calculated as 1% on the annual income of the PI, exceeding 300 thousand rubles. This payment IP is obliged to pay "for himself", even if a loss was obtained on the basis of economic activity.

Example №1

For 2017, IP received income in the amount of 1,500,000 rubles. This is more than 300,000 rubles, so IP in addition to the fixed payment will pay an additional contribution to pension insurance.

The amount of additional contribution will be (1,500,000-300,000) * 1% \u003d 12 000 rubles.

Total for 2017, the amount of pension insurance contributions will be 35,400 rubles, incl. 23,400 (the amount of fixed payment in 2017) and 12 000 (fee, calculated with the excess of the income of the IP).

The maximum amount of pension insurance contributions in 2017 H3

Article 430 of the Tax Code of the Russian Federation provides for the maximum amount of pension insurance contributions. It is calculated by the formula:

Swamax - the maximum amount of pension contributions,
8 - coefficient
26% - bet (rate) of contributions,
12 - calendar year in months.

Important! The maximum size of pension contributions IP "For itself" in 2017 is limited to the number 187 200 rubles.

The amount of insurance premiums for IP "For yourself" in 2017

Fixed payments for insurance premiums IP "For yourself" are calculated according to the following formula

In 2017, Mrot was increased and at the beginning amounted to 7,500 rubles.

Insurance premium rates from 2016 have not changed and amounted to:

pension contributions – 26%
medical contributions – 5,1%
contributions for disability and due to maternity - 2.9% (if IP pays voluntarily)

Calculate the amount of fixed payments for insurance premiums IP "For yourself" for 2017.

Calculation of insurance premiums "For yourself" in 2017, if IP works less than a year

If IP acquired or lost its status in 2017, the fixed payments "for themselves" should pay only during their stay in the status of the entrepreneur until the exclusion from Eagipp.

To calculate insurance premiums for particular months activities IP Use the formula:

Stones - the amount of insurance premiums for the incomplete month of IP activities,
Mrots - Mrots at the beginning of the year,
Tariff - bet (%) of contributions,
K1 - the number of days of activity in the month;
K2 - Number calendar days in the month

Important! When calculating the number of calendar days, we consider:

the calculation begins from the day next after the State Registration of the PI;
the calculation is carried out until the day of registration of termination of activities.

Example number 2.

Mr. Ivanov registered IP March 06, 2017. Activities conducted without hired workers. On December 15, 2017, he outlined in accounting in the tax. During the period of IP Ivanov, an income of 900,000 rubles was received. Calculate mandatory insurance contributions For 2017.

Pension contributions

First we calculate contributions for incomplete months. For March they will make 1509 rubles. (7500 rub. * 26% * 24 days / 31 days). In December, the amount was 1006 rubles. (7500 rubles. * 26% * 16 days / 31 days).

The formula for calculating contributions for the full months looks like this: Mrot * 26%. From March to December 8 full months, so the amount of contributions to payment will be 15 600 rubles. (7500 rub. * 26% * 8 months).

During the period of activity, the income of IP Ivanov exceeded 300 thousand rubles, therefore, with the amount of 600,000 rubles. It is necessary to pay a fee of 1%, i.e. 6000 rub.

In total, in 2017, IP Ivanov must pay pension contributions in the amount of 24,116 rubles.

Medical contributions

Similarly, we calculate contributions for March and December. They will make up 296 rubles. In March (7500 rubles * 5.1% * 24 days / 31 days) and 197 rubles. In December (7500 rubles. * 5.1% * 16 days / 31 days).

For 8 full months from March to December, the amount of contributions to payment will be 3060 rubles. (7500 rub. * 5.1% * 8 months).

All medical contributions for 2017 IP Ivanov will pay in the amount of 3,553 rubles.

Cases when insurance premiums do not need to pay

In paragraph 7 of Art. The 430 Tax Code of the Russian Federation provides periods when IP without workers does not carry out activities and during this time does not pay fixed payments "for themselves."

These periods include:

period of military service;
the period of care of one of the parents for each child before reaching the age of 1.5 years, but not more than 6 years a total of;
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.

In the NK standards, it is not directly said that the onset of one or another period IP must confirm documented. However, we advise you not to neglect the appropriate certificate of disputes. An additional argument for the conviction of inspectors in the absence of economic activity may be a certificate of lack of operations on a settlement account for the specified period.

Where to pay insurance premiums IP "For yourself" in 2017

After the changes in the Tax Code of the Russian Federation from 2017, the insurance premiums "for themselves" are paid by the IP no longer in the relevant funds, but in the IFTS. This provision also applies to insurance premiums, calculated from the income of the PI for 2016, exceeding 300 thousand rubles.

CBC for payment of insurance premiums IP in 2017

Dates for payment of insurance premiums IP "For yourself" in 2017

IN common order The period of payment in the inspection of pension and medical insurance premiums for IP "For itself" - December 31, 2017 (paragraph 2 of Article 432 of the Tax Code of the Russian Federation). However, December 31 in 2017 - Sunday, therefore, the payment of contributions is postponed on January 9, 2018.

If IP in 2017 received revenues exceeding 300 thousand rubles, the period of payment of pension contributions, calculated from this income, falls on April 1, 2018. Since this date also falls on the weekend, the deadline is postponed by April 2, 2018.

Important! The term of payment of contributions for the IP, which has ceased its activities in 2017, is 15 calendar days from the date of relief from the inspection.

Responsibility for non-payment of insurance premiums

For non-compliance with the terms of payment of insurance premiums, it is similar to non-payment of taxes a fine of 20% of the unpaid amount. Additionally, for each day of delay in payment, bets are charged in the amount of 1/300 from the refinancing rate.

The fine can be increased if the tax when checking will be proved that the IP deliberately did not pay contributions or does not comply with the deadlines.

2018

The IP contribution no longer depends on the minimum welfare (and its increase since May 1 does not affect the contributions of the IP) and is defined for 3 years ahead: 2018, 2019, 2020 - 32 385, 36,238, 40,874 rubles. (Federal Law of 27.11.2017 No. 335-FZ).

In 2018, 1% additional contribution from the amount of income above 300,000 rubles will need to be paid until July 1 (Federal Law No. 335-FZ No. 335-FZ). Earlier was until April 1.

2017

From July 1, 2017, they raise the minimum wage to 7800 p. But IP contributions until 2018 consider the minimum wage 7500 p.

2008 year
3,864 rubles.

year 2009
7,274.4 rubles.

2010 year
12 002,76 rub.

2011
16 159,56 rubles.

year 2012
17 208.25 rub.

year 2013
35 664.66 rub.

year 2014
20 727,53 rub (+ 1% of income)

The site produces a full calculation of the fixed payment of the IP (insurance premium) 2008-2020 in the FIU.

Choose a reporting year:

about three years long of limitation At the FIU does not apply! According to such contributions, the requirement of payment is presented "no later than three months from the date of detection of arrears" (Article 70 of the Tax Code of the Russian Federation). Unreimension can reveal for any period.

Dates

You are taking reporting period:

You need to choose the reporting period. If this year was registered by the IP or closes - you need an incomplete period. Also choosing an incomplete period, you can calculate the payment for a month:

The first day of registration of the IP is taken into account inclusive (Art. 430 p.3 of the Tax Code of the Russian Federation). Those. By law, if registration, for example, the 15th number, then consider the insurance premiums of the IP, from the 15th number inclusive.

Contributions for IP always paid and pay with kopecks (Art. 431 p.5 of the Tax Code of the Russian Federation).

Result .. it is necessary to pay:

Also consider contributions and create receipts / wards you can 333 p / m. There is a free period for a month. As well as a whole for new IP.

Tax reducing PP fees

Tax regime	Entrepreneurs working without hired personnel	Entrepreneurs working with hired personnel	Base
USN (Object of taxation "Revenues")	Reduce a single tax on the full amount of paid insurance premiums in fixed size	Reduce a single tax is not more than 50 percent. Contributions paid by the entrepreneur for employees and their own insurance	sub. 1 p. 3.1 Art. 346.21 of the Tax Code of the Russian Federation
Payment for the year can be used: for the 1st quarter - no more than 1/4, in half of the year - no more than 1/2, for 9 months - no more than 3/4 annual amounts of contributions, for the year - the entire amount of insurance contributions of the IP. See USN Calculator + Declaration Many cause difficulties to consider UCN tax along with a deduction of the FIU and share it in quarters. Take advantage of this automated form of simplified in Excel (XLS). The form is ready 2017 with an additional insurance premium of the IP.
USN (object of taxation "Revenues minus costs")	Reduce income can be all the amount of paid insurance premiums.		p. 4 art. 346.21 and sub. 7 p. 1 Art. 346.16 of the Tax Code of the Russian Federation
ENVD	Reduce a single tax on the full amount of paid insurance premiums in fixed size	You can reduce UTIIs by no more than 50 percent. Contributions paid by the entrepreneur for employees, benefits and their own insurance (from 13 to 17 years to their contributions, it was impossible to reduce	sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation
Patent	The cost of a patent does not decrease		art. 346.48 and 346.50 NK RF
Open	IP on the basis of the right to include fixes. Payment in the NDFL expenses		NK Art. 221.

2018, 2019 and 2020

In 2018, 32 385 rubles (+ 15.7%)

In 2019, 36,238 rubles (+ 11.9%)

In 2020, 40 874 rubles (+ 12.8%)

The size of insurance premiums is now directly registered in tax Code. And even 3 years ahead - for 2018-2020.

Article 430 of the Tax Code of the Russian Federation (Editors Federal Law of 27.11.2017 N 335-FZ):

a) clause 1 shall be amended as follows:

"1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code pay:

1) Insurance premiums for compulsory pension insurance in the amount, which is determined in the following order, unless otherwise provided by this article:

in case the income of the payer for estimated period does not exceed 300,000 rubles - in a fixed amount of 26,555 rubles over the billing period of 2018, 29 354 rubles over the billing period of 2019, 32,448 rubles over the billing period of 2020;

in case the amount of payer's income for the estimated period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles over the billing period of 2018 (29 354 rubles per billing period of 2019, 32,448 rubles per billing period of 2020) Plus 1.0 The percentage of the income amount of the payer exceeding 300,000 rubles per estimated period.

At the same time, the amount of insurance premiums for compulsory pension insurance for the billing period cannot be more eight-rate fixed amount of insurance premiums for compulsory pension insurance established by paragraph second of this subclause;

2) insurance premiums for compulsory medical insurance in a fixed amount of 5,840 rubles over the billing period of 2018, 6,884 rubles over the billing period of 2019 and 8,426 rubles over the billing period of 2020. ";

2018

26 545 rub. - pension contributions (Art. 430 of the Tax Code of the Russian Federation);

5 840 rub. - Medical contributions (Art. 430 of the Tax Code of the Russian Federation)).

Total insurance fee for IP in 2018 will be: 32,385 rubles.

2019

29 354 rub. - pension contributions (Art. 430 of the Tax Code of the Russian Federation);

6 884 rub. - Medical contributions (Art. 430 of the Tax Code of the Russian Federation)).

Total insurance fee for IP in 2019 will be: 36,238 rubles.

2020

32 448 rubles. - pension contributions (Art. 430 of the Tax Code of the Russian Federation);

8 426 rub. - Medical contributions (Art. 430 of the Tax Code of the Russian Federation)).

Total insurance fee for IP in 2020 will be: 40,874 rubles.

2017

C 2017, contributions must be paid to the IFTS on new details, and not in the FIU.

Also since 2017, if late with the reporting, the fine in the form of a maximum payment is not accrued (154 851.84 rubles in 2016).

If the minimum wage will be 7,500 rubles.

Contributions to the FIU: (7500 * 26% * 12) \u003d 23400 rubles.

Contributions to FFOMS: (7500 * 5.1% * 12) \u003d 4590 rubles.

Total insurance fee for IP in 2017 will be: 27,990 rubles.

2016

In 2016, the minimum wage will be increased by only 4% to 6204 rubles. This means that the payment of IP will be upgraded to 4%. Then the calculation will be like this:

Contributions to the FIU: 6 204 * 26% * 12 \u003d 19 356,48 rubles
Contributions to FFOMS: 6 204 * 5.1% * 12 \u003d 3 796.85 rubles
Total insurance fee for IP in 2016 will be: 23 153.33 rubles.

Despite the fact that the Mrots from July 1 raise up to 7500 rubles, the contribution of the IP will not be changed until the end of 2016.

Additional percentage

If you are on OST or USN, then an additional percentage you pay from income. If you are on PSN or UMAND, be sure to read the table below (then it is not paid from real income).

In 2020, the fee will be: 40,874 rubles (pay until December 25). With income from 300,000 rubles (a growing outcome per year), it will be necessary to pay additionally plus 1% (pay until July 1) from the difference ( total amount income - 300,000 rubles), but no more than on the basis of 8 minimum wages (for FFR). Those. Maximum payment will be: 8 * 32 448 \u003d 259 584 rub (2020).

In 2019, the fee will be: 36,238 rubles (pay until December 25). With income from 300,000 rubles (increasing outcome per year), it will be necessary to pay additionally plus 1% (pay until July 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimum wages (for the FIU ). Those. The maximum payment will be: 8 * 29 354 \u003d 234 832 rub (in 2019).

In 2018, the fee will be: 32,385 rubles (pay until December 25). With income from 300,000 rubles (increasing outcome per year), it will be necessary to pay additionally plus 1% (pay until July 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimum wages (for the FIU ). Those. Maximum payment will be: 8 * 26 545 \u003d 212 360 Rub rub (in 2018).

In 2017, the fee will be: 7 500 rubles * 12 * (26% (FFR) + 5.1% (FOMS)) \u003d 27 990 rubles (pay until December 25). With income from 300,000 rubles (increasing outcome per year), it will be necessary to pay additionally plus 1% (pay until July 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimum wages (for the FIU ). Those. The maximum payment will be: 8 * Marlet * 12 * 26% \u003d 187 200 rubles (in 2017).

In 2016, the fee will be: 6 204 rubles * 12 * (26% (FFR) + 5.1% (FOMS)) \u003d 23 153.33 rubles (pay until December 25). At an income from 300,000 rubles (increasing outcome over the year), it will be necessary to pay additionally plus 1% (pay until April 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimumts (for the FIU ). Those. Maximum payment will be: 8 * Marlet * 12 * 26% \u003d 154 851,84 rub (in 2016).

In 2015, the fee will be: 5 965 rubles * 12 * (26% (FFR) + 5.1% (FOMS)) \u003d 22 261.38 rubles (pay until December 25). At an income from 300,000 rubles (increasing outcome over the year), it will be necessary to pay additionally plus 1% (pay until April 1) from the difference (the total amount of income is 300,000 rubles), but not more than on the basis of 8 minimumts (for the FIU ). Those. The maximum payment will be: 8 * Marlet * 12 * 26% \u003d 148 886.40 rubles (in 2015).

Those who are late with reporting (in tax) were also supposed to pay on the basis of 8 minimum welfare contributions to the FIU (until 2017). Since 2017, this Norma was canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [Email Protected]). And in July 2017, they even declared "amnesty" to those who were late with the reporting for 2014-2016 the maximum fine will be removed (see the statement) (a letter of the FIU of July 10, 2017 No. NP-30-26 / 9994).

For an additional 1% in the FIU (it goes only on insuranceThe FFOMS does not need it): There are 2 options when wept "income"
1) List 1% to December 31, 2018 and reduce USN tax for 2018 (see the letter of the Ministry of Finance of February 21, 2014 No. 03-11-11 / 7511)
2) List 1% in the period from January 1 to July 1, 2019 and reduce USN tax for 2019 (see the letter of the Ministry of Finance of January 23, 2017 No. 03-11-11 / 3029)

You can not read the dispute and below. The Ministry of Finance issued a letter of the Ministry of Finance of Russia No. 03-11-09 / 71357 dated 07.12.2015, in which he withdrew the letter of the Ministry of Finance of Russia from 06.10.15 No. 03-11-09 / 57011. And now at all levels, it is believed to be reduced by this 1% USN - you can.

Shocking news: In the letter of the Ministry of Finance of Russia from 10/06/15 No. 03-11-09 / 57011, it is said that this 1% is not a fixed contribution at all and reduce tax tax on it is not entitled. I remind you that the position of the Ministry of Finance (the more so so windy) is not legislative act. Let's look at the future judicial practices. There is also a letter of the Federal Tax Service of Russia of January 16, 2015 N GD-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.

In 212-ФЗ Article 14 p.1. It is true that this 1% is a fixed-size contribution, the position of the Ministry of Finance, expressed in the Ministry of Finance of Russia from 06.10.15 No. 03-11-09 / 57011, contradicts this law:

1. Paters of insurance premiums specified in paragraph 2 of Part 1 of Article 5 of this Federal Law, pay the appropriate insurance premiums in Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed sizes defined in accordance with Parts 1.1 and 1.2 of this article.

1.1. The size of the insurance premium on mandatory pension insurance is determined in the following order, unless otherwise provided by this article:

1) If the income of the payer's insurance premiums does not exceed 300,000 rubles, - in a fixed size, determined as a product of the minimum amount of wages established by the Federal Law at the beginning of the fiscal year, for which insurance premiums and the insurance facilities are paid contributions to the Pension Fund of the Russian Federation established by paragraph 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times;

2) in case the income of the payer of insurance premiums for the estimated period exceeds 300,000 rubles, - in a fixed size, determined as a product of the minimum amount of wages established by the Federal Law at the beginning of the fiscal year, for which insurance premiums are paid, and the insurance premiums facility The Pension Fund of the Russian Federation, established by paragraph 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of the income of the payer of insurance premiums exceeding 300,000 rubles for the estimated period. At the same time, the amount of insurance premiums cannot be more sized as a product of an eight-time minimum amount of wages established by the Federal Law at the beginning of the fiscal year, for which insurance premiums are paid, and the insurance premiums tariff in the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of this Federal Law, increased by 12 times.

I also draw your attention to:

Article 75. Peny.

8. Needs are not charged for arrears, which was formed from the taxpayer (payer of the collection, tax agent) as a result of the execution of written explanations on the procedure for calculating, paying tax (collection) or on other issues of applying legislation on taxes and fees, data or uncertain Circle of individuals financial, tax or other authorized body state power (authorized official this body) within its competence (these circumstances are established in the presence of an appropriate document of this body, within the meaning and content of the relative to tax (reporting) periods for which arrears was formed, regardless of the date of publication of such a document), and (or) as a result of the execution taxpayer (payer of collection, tax Agent) Motivated opinion tax authordirected to him during the tax monitoring.

Article 111. Circumstances that exclude the guilt of a person in committing a tax offense

3) the fulfillment by the taxpayer (payer of the collection, tax agent) of written explanations on the procedure for calculating tax (fee) or on other issues of the application of legislation on taxes and fees, data from either an uncertain circle of persons financial, tax or other authorized authority (authorized the official of this body) within its competence (these circumstances are established in the presence of the relevant document of this body, in meaning and maintenance of tax periodsin which committed tax offenseRegardless of the date of publication of such a document), and (or) the fulfillment by the taxpayer (payer of the collection, tax agent) of the motivated opinion of the tax authority aimed at conducting tax monitoring.

You can refer to three such clarifications. They are higher.

Under UNVD, this 1% can be paid until the end of the quarter and then reduce UTII.

The table according to the additional 1% (with various tax modes)

Tax regime		Where registered is registered
Foundation: Part 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ in the editors of the Federal Law of July 23, 2013 No. 237-FZ. If you use two or three systems (for example, USN + ENVD), then income on these systems must be taken in the amount of all systems.
(income from entrepreneurial activity)	Revenues taxable NDFL. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation However, expenses can be taken into account on the basis of this. Also, when calculating income for calculating 1%, you can take into account professional tax deductions (the letter of the Ministry of Finance of Russia from 05.26.2017 No. 03-15-05 / 32399)	Declaration 3-NDFL; § 3.1. Leaf V. At the same time, expenses are not taken into account.
	Revenues taxable Single tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation Supreme Court in determining from 18.04.2017 No. 304-kg16-16937 explained that USN revenues-expenses IP can take into account costs to determine the extra 1%. However, most likely, the IP law will have to have (if he wants to apply it) to defend through the court. Pension fund in a letter from 11.08.2017 No. 30-26 / 12192 also believes that costs can be taken into account. The Supreme Court then changed the opinion (decision of 08.06.2018 No. AKPI18-273). The question remains controversial. The last letters suggest that 1% of the additional contributions should be considered only from income (the letter of the Ministry of Finance dated 12.02.2018 No. 03-15-07 / 8369) (letter of FTS dated 21.02.2018 No. GD-4-11 / 3541).	Many cause difficulties to consider USN tax along with a deduction of the FIU. Take advantage of this automated form of simplified in Excel. In the form there are all years, taking into account the additional contribution of the IP. For earlier years, there is also - there.
Patent system	Potentially possible income. Calculated in accordance with Article 346.47 and 346.51 of the Tax Code of the Russian Federation	The income from which the cost of a patent is considered. At the same time, expenses are not taken into account.
	Increased income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation		The result of the column 4 books of income and expenses. At the same time, expenses are not taken into account.

If the IP was closed and open in the same year?

Then periods are considered separately, as not related. Those. For one period, it is deduction 300 tr. And for the second period of operation, the IP is also given a deduction of 300 tr. (Letter of the Ministry of Finance of 06.02.2018 No. 03-15-07 / 6781). However, we do not recommend this loophole to enjoy specially. Maximum you get 3000 r and minus all duties and then 1500 p. Time and nerves spend tens of times more.

Example income of 1,000,000 rubles. 27 990 rub: Pay until December 25, 2017 (this is with any income). Plus 1% of the difference (1,000,000 - 300,000) \u003d 7,000 rubles to additionally pay until July 1, 2018 on the insurance part of the FIU.

Resolution of the Constitutional Court

Its essence is that the PI is based on the calculation of an additional contribution (1% percentage of income) in the FIU can take the costs. Prior to this, the IP on any system was calculated an additional contribution from their income. The solution applies only to SP on the basis, however, the PI with other systems may also refer to proving its trigger through the court.

Reporting

Payment period in the pension from January 1 to December 31 of the reporting year. The payment period of additional 1% from January 1 of the current year to April 1 (since 2018 (for 20017) - until July 1) next year.
You can pay a fee. For example, when UTID needs (it is desirable when it is desirable) to pay quarterly to read out of the tax.
With the non-payment of payment of IP in the FIU on time is provided polya In the amount of 1/300 multiplied by refinancing rate per day. Calculator Peni.

Since 2012, IP does not give statements to the FIU (except chapters peasant farms). For 2010 it was RSV-2, previously ADV-11.

Payment

KBK

Why the CBK of the usual FIU and for exceeding 300 tr. Coincide since 2017? We pay for one CBC since 2017 - they coincide (the letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10 / 21007).

CBC here are true.

From February 22, 2018 introduced a new CBC for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (Order of 27.12.2017 No. 255n). However, then he was canceled (order of 28.02.2018 No. 35N). According to an additional percentage, the CBC does not change.

Payment type	Until 2017 (for any year - 2016, 2015, etc.)	After 2017 (for any year - 2017, 2018, 2019, etc.)
Insurance contributions on pension insurance PP for itself in the FIU in a fixed size (based on the minimum wage)	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Insurance contributions for pension insurance PP for themselves in the FIU from income exceeding 300,000 rubles.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160
Insurance premiums for medical insurance PP for themselves in the FFOMs fixed size (based on the Mrot)	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160

How much time to store wards? Within 6 years after the end of the year in which the document last time Used to accrual contributions and reporting (paragraph 6 of part 2 of Article 28 of the Federal Law No. 212-FZ) or 5 years (paragraph 459 Order of the Ministry of Culture of Russia from 25.08.2010 N 558)

Methods

There are four ways:

Video

I invite you to see my brief video about the insurance fee of the IP.

The right does not pay

This right is only with zero income for the year, therefore therefore there is almost no meaning.

Since 2017, it remains right not to pay contributions. However, it is regulated by other laws.

Since 2013, you can not pay fixed contributions over the next periods:

service service in the army;

the period of care of one of the parents for each child until they reach the age of one and a half years, but not more than three 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 due to the lack of employment opportunities, but not more than five years in total;

the period of residence abroad of workers' spouses aimed at diplomatic missions and consular agencies of the Russian Federation, the permanent missions of the Russian Federation under international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive bodies, government agencies under the federal executive authorities as representatives of these bodies abroad, as well as in the representation of government agencies of the Russian Federation (state bodies and government agencies of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total .

However, this is if entrepreneurial activities were not carried out at the above periods (FZ 6-7 of article 212-ФЗ), it is necessary to submit documents confirming the lack of activity in these periods. Those. All conditions above should be, as well as income must be zero. It is easier to close the PI.

With the help of the tax and accounting on USN and UNVD, to form payments, FIU, SZV, a single calculation of 2017, to submit any reports via the Internet, etc. (from 250 p / m). 30 days for free, with the first payment (if the transition to these links from this site) for three months as a gift. For newly created SP now (free).

In 2017, new changes have entered into legislation relating to individual entrepreneurs.

For the purpose of simplifying the content and business management, as part of the anti-crisis plan, some initiatives were approved.

Such as, for example: tax and supervisory holidays, an increase in types of activities for patent holders, dual tax restriction and others.

Taxes that IP pay without workers and workers for 2017

In the Russian Federation, a businessman is given a choice of tax system.

One of the five existing options is selected depending on the scope of business activities, from the number of employees and resources.

From the selected mode will depend on the amount paid by IP in the treasury.

Therefore, it is important to know some subtleties of payment of taxes IP for 2017 without workers and workers in different variations of taxation.

Payments for IP without workers

For IP, which work without attracting employees, there is a major and special modes Taxation:

The OSN (the main system of taxation) during registration is automatically fixed by the IP.
If the IP gives preference to another system, it is necessary to issue and apply for the transition within a certain period.
The OSN consists of several taxes, as a result of their folding, it turns out a rather reason:
A simplified taxation system (USN) sometimes makes it possible to significantly reduce the consumption of PI.
Here a lot depends on the success of the development of the enterprise and the choice of the entrepreneur:
1) Revenues with a rate of 6%.
2) Profit with a bet of 15%.
The tax on imputed income (UNVD) is popular among IP without workers.
It simplifies the introduction of reporting and tax pressure.
Payment is 15% of income;
The patent system equally excludes the tax payment, it is necessary to pay 6 percent of the base profitability of the PAT;
A single agricultural tax (ECN) is valid exclusively for industries related to agricultural products.
The organization pays 6% of profits in the treasury.

All special modes are calculated for certain types of activity.

In some situations, the use of some kind of modes can be illegal.

Taxes for IP with employees

An entrepreneur who attracts employees with their further employment is an employer.

Besides wages Employees, additional contributions for each employee are added to its expenses:

Tax on income Piz. Persons (NDFS) amounts to 13% of the employee's salary, is held from this amount.
Insurance deductions to extrabudgetary funds.

IP with employees in 2017 may legally saved on payments and deductions.

For example, IP engaged in the production of toys and food.

How taxes and IP contributions are calculated in the current 2017

IP is just individual With the right to business activities.

Unlike legal entities, IP taxes are much easier and easier.

But, nevertheless, even in this case, time is necessary to figure out what when you pay and how to calculate.

Mandatory insurance premiums in the FIU (Pension Tax)

If IP revenues for 2017 within 300 thousand rubles, then the formula for calculation looks like this:

1 minimum wage * 12 * 26%.

If the amount exceeds 300 thousand rubles, the income received over this mark is imposed 1% more.

The upper limit of the fee in the FIU is no more

8 minimum wage * 12 * 26%.

Mandatory insurance premiums in FFOMS

These contributions this year are unchanged for all IP for any income and amount to 4,590 rubles, they are considered as follows:

1 minimum wage * 12 * 5.1%.

Contributions IP for employees

Above already considered a detailed description of the calculation of this contribution.

Taxes on USN

The so-called "simplist" is very popular among small business entrepreneurs.

The tax is subject to either income or income minus the amount of expenses, at the discretion of the entrepreneur itself.

To calculate the amount to pay, multiply the base at the rate that is:

"Expenses are deducted from income" -15%;
"Income" - 6%.

In some regions, the rate is reduced from 15% to 5%, and 6% even up to 1%.

Local authorities do this in order to attract investment or the development of certain types of activities.

Note that the tax on the simplist, as well as general mode, It is considered over the total income.

Accordingly, if IP did not work for some time and did not receive income, then this tax does not need to pay.

Taxes SP for PSN

This mode is designed exclusively on the PI.

To find out what types of activities you can take a patent, it is necessary in the territorial inspections t. K. In each region there are amendments and changes.

The patent is valid only by a subject, where it was originally issued, the exception is the freight.

With patent mode, the number of employees may not exceed fifteen people, and the maximum annual income can be no more than 60 million rubles.

Patent can be taken for a period of 1 month to 12 months.

To find out the cost of a patent for a year, you need to know potential income For a year in this area of \u200b\u200bactivity, which is multiplied by 6%.

A patent for a period of 6 months is required to pay within 25 days after it starts to act.

If the duration of it is more than six months, the payment is made in this order: one third is paid within 25 days, the remaining part is no later than 30 days before the end of its action.

Taxes on ENVD

Payment is valid for some areas of activity.

Regally, their list not only can be reduced, but also such a mode can be completely prohibited.

The tax is calculated:

Database * FP * K1 * K2 * 15%,

K1 - deflator coefficient. The Ministry of Economic Development of the Russian Federation establishes this indicator annually.
K2 is the lowering coefficient, it is established annually by regional structures (ranges from 0.005 to 1).
BD - Basic income per month per unit Piz. indicator.
FP is a physical indicator that has the number of workers, trading facilities or an area of \u200b\u200bthe Chamber of Trading and many other options.

Payment is mainly calculated for 3 months, that is, for the quarter.

It is paid up to the 25th day of the month following the quarter.

There are restrictions on the number of employees, their number should not exceed 100 people.

Tax for IP on the ESHN

Payment is calculated on those who produce agricultural products.

The tax is calculated on the principle:

"Total minus flow rate", a constant tax rate is 6%.

If IP already operates with the use of a general or simplified tax system, go to the ECN is only possible from the beginning of next year.

Combining tax regimes - the ability to reduce taxes IP

For those who can and like to save, there is another wonderful opportunity - combine some tax regimes.

Considering the exemplary tax burden, you can work in one mode in one type of activity, and for other activities it is possible to choose a more optimal option.

In the event that the activity is carried out at different objects, one can alone alone.

Options for combining: PSN and USN; ENVD and PSN; ESHN and UNVD; ENVD and PSN; ENVD and USN

Incompatible: USN and OSN; ESHN and USN.

How it is properly and profitable to combine taxation modes, to say unequivocally impossible.

Since the amounts must be expected for each of the regions and activities individually.

But using these principles, it is definitely possible to reduce payments without violating the law.

The size of additional contributions, payments that IP pays from itself in 2017

In addition to all the listed taxes, the responsibilities of the IP include the payment of taxes to property:

Transport tax (imposed on personal transport entrepreneur)
Property tax (apartment, cottage, house, etc.)
Land tax (land)
Water Tax (Well, Well)

Since 2017, a new accrual system has entered into force: in cadastral value.

Prior to that, the inventory system worked.

By new system The amounts of taxes that need to be given to the treasury have increased significantly.

Tax rate for residential premises By city, Moscow is:

for premises C. cadastral value up to 10 million rubles - 0.1%;
from 10,000,000 to 20,000,000 rubles. - 0.15%;
from 20,000,000 to 50,000,000 rubles. -0.2%;
from 50,000,000 to 300,000,000 rubles. - 0.3%.

For objects worth over 300,000,000 rubles, when calculating the rate is 2%.

Objects whose construction has not yet been completed, are also subject to taxes in the amount of 0.3%.

Cadastral value is determined by the order of an independent expert, the information is stored in the state real estate cadastre.

The revaluation is carried out at least 1 time in 5 years and no more often than 1 time in 2 years, in some regions for 3 years.

Pensioners
Participants of hostilities
Disabled
Military contracting companies
Orelonians
Chernobyls
Some categories of state employees

Since 2017, a law on the sale of apartments has been changed, the ownership of the object without tax credits has become 5 years, instead of 3.

With real estate, the owner will have to pay 13% NDFL.

There are also additional sectoral taxes, they depend on what the activities of the entrepreneur are connected with:

Mineral tax
Payment is paid in the event that the field of activity of the entrepreneur is directly related to mining mining
Collected in the amount depending on the location of the site and its area
Hunting
Payment is charged with people licensed to use animal elements
Fisheries
Charged with people licensed to use water bodies
Release of printing products
Holding lotteries

Additional taxes, fees and payments are paid for any entrepreneur chosen by the entrepreneur.

Is it obliged to pay SP without activities and workers

For some reason, novice entrepreneurs believe that if their enterprises are inactive and do not bring revenues, it is not necessary to pay anything.

According to the Law of the Russian Federation, despite whether IP works or not, the insurance premiums are still paid.

Similarly, the entrepreneur must provide tax Service All required reports.

With the non-working enterprise, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.

They are paid at the end of the year or if desired, gradually during the year in quarters.

Remember that taxes and contributions are imposed in time for all unpaid time in the form of penalties, sometimes it turns out a very large amount.

And you will be obliged to repay it with the main payment.

Much cheaper and more efficient to pay all in time!

Calculation of fixed contributions for 2017

The procedure for calculating contributions to the FIU in 2017:

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 The FIU is calculated by the formula (Mrots at the beginning of the year X tariff of insurance premiums (26%) x 12);
until April 1 of the year following the reporting, the calculated part of the insurance premiums in the FIU (1% of the income 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 to the FFOMs are calculated by the formula (Mrots at the beginning of the year X fare of insurance premiums (5.1%) x 12)

To calculate insurance premiums for the entire 2017 year needed minimum size wages installed on January 1 of the reporting year *. Calculate annual amount contributions will be based on the size installed on July 1, namely - 7500 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	For 1 quarter	Per year
FFR (insurance part)	26%	18210202140061110160	1950-00	5850-00	23400-00
FFOMS	5,1%	18210202103081013160	382-50	1147-00	4590-00
TOTAL:			2332-50	6997-50	27990-00

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 is registered on 10.02.2017 the amount of insurance premiums for 2017: in the FIU will be 20753.57 rubles. (7500 x 26% x 10 months + (7500: 28 x 18) x 26%); in FFOMS - 4070.89 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 18) x 5.1%).

The period of payment of fixed payments - until December 31, for which contributions 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 transfer 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. maximum size 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)	Income 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 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
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! 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.

Example: Income individual entrepreneur Born in 1970 amounted to 2,400,000 thousand rubles for 2017. The amount of insurance premiums in the FIU will be: fixed part 23 400.00 rubles. + individual part (2 400 000 - 300 000) x 1% \u003d 21000 rubles. Total: 44400.00 rub. In the FFOMs, regardless of the size of the income we pay fixed payment 4590.00 rub.

Examples of cash payments for the 1st quarter of 2017

IP without workers, a system of taxation "Revenues"

	Description	Calculations	Result
1	Consider tax base (income)	330 000 rub	330 000 rub
2	Calculate initial tax	330 000 rub x 6%	19 800 rubles
3	Consider insurance contributions in a growing outcome for the 1st quarter	6 998 rubles	6 998 rubles
4	Determine deduction (equal to fear. which do not exceed the first name)	6 998 rubles (contributions)< 19 800 rub (first. Nalog)	6 998 rubles
5	Calculate advance payment for 1 quarter (per.Nalog - deduction)	19 800 rub - 6 998 rub	12 802 rubles
			12 802 rubles
Deadline for payment:			25th of April
KBK:			18210501011011000110

IP with employees, taxation system "Revenues"

The income of the IP for the first quarter amounted to 330,000.00 rubles. Fixed contributions of the FFR and FFOMs were paid for 1 quarter \u003d 6998.00

	Description	Calculations	Result
1	Consider tax base (income) in a growing outcome for the 1st quarter	330 000 rub	330 000 rub
2	Calculate initial tax (Tax base x Tax rate)	330 000 rub x 6%	19 800 rubles
3	Consider insurance contributions in a growing outcome for the 1st quarter	6 998 rubles	6 998 rubles
4	Determine deduction (equal to fear.	6 998 rubles (contributions)< 9 900 rub (first. Nalog / 2)	6 998 rubles
5	Calculate advance payment for 1 quarter (per.Nalog - deduction)	19 800 rub - 6 998 rub	12 802 rubles
Total advance payment for 1 quarter is:			12 802 rubles
Deadline for payment:			25th of April
KBK:			18210501011011000110

IP without workers, taxation system "Revenues - expenses"

	Description	Calculations	Result
1	Consider revenues in a growing outcome for the 1st quarter	3 330 000 rub	3 330 000 rub
2	Consider costs in a growing outcome for the 1st quarter	150 000 rub	150 000 rub
3	Consider tax base (income - expenses) narast. Certain for the 1st quarter	3 330 000 - 150 000	3 180 000 rub
4	Calculate advance payment for 1 quarter (Tax base x Tax rate)	3 180 000 rub x 15%	477 000 rub
Total advance payment for 1 quarter is:			477 000 rub
Deadline for payment:			25th of April
KBK:			18210501021011000110

IP with employees, taxation system "Revenues - expenses"

The income of the IP for the first quarter amounted to 3,330,000.00 rubles. Costs - 150 000.00 rubles

	Description	Calculations	Result
1	Consider revenues in a growing outcome for the 1st quarter	3 330 000 rub	3 330 000 rub
2	Consider costs in a growing outcome for the 1st quarter	150 000 rub	150 000 rub
3	Consider tax base (income - expenses) narast. Certain for the 1st quarter	3 330 000 - 150 000	3 180 000 rub
4	Calculate advance payment for 1 quarter (Tax base x Tax rate)	3 180 000 rub x 15%	477 000 rub
Total advance payment for 1 quarter is:			477 000 rub
Deadline for payment:			25th of April
KBK:			18210501021011000110

Ltd., Taxation System "Revenues"

The income of the IP for the first quarter amounted to 330,000.00 rubles. Fixed contributions of the FFR and FFOMs were paid for 1 quarter \u003d 6998.00

	Description	Calculations	Result
1	Consider tax base (income) in a growing outcome for the 1st quarter	330 000 rub	330 000 rub
2	Calculate initial tax (Tax base x Tax rate)	330 000 rub x 6%	19 800 rubles
3	Consider insurance contributions in a growing outcome for the 1st quarter	6 998 rubles	6 998 rubles
4	Determine deduction (equal to fear. which do not exceed the first. Nalog / 2)	6 998 rubles (contributions)< 9 900 rub (first. Nalog / 2)	6 998 rubles
5	Calculate advance payment for 1 quarter (per.Nalog - deduction)	19 800 rub - 6 998 rub	12 802 rubles
Total advance payment for 1 quarter is:			12 802 rubles
Deadline for payment:			25th of April
KBK:			18210501011011000110

Ltd., Taxation System "Revenues - Expenditures"

The income of the IP for the first quarter amounted to 3,330,000.00 rubles. Costs - 150 000.00 rubles

	Description	Calculations	Result
1	Consider revenues in a growing outcome for the 1st quarter	3 330 000 rub	3 330 000 rub
2	Consider costs in a growing outcome for the 1st quarter	150 000 rub	150 000 rub
3	Consider tax base (income - expenses) narast. Certain for the 1st quarter	3 330 000 - 150 000	3 180 000 rub
4	Calculate advance payment for 1 quarter (Tax base x Tax rate)	3 180 000 rub x 15%	477 000 rub
Total advance payment for 1 quarter is:			477 000 rub
Deadline for payment:			25th of April
KBK:			18210501021011000110

Based on materials: vesbiz.ru, buhsoft.ru, malyyibbizNes.ru

How to pay insurance premiums for yourself in 2019? Payment orders and receipts PD-4

All commercials and legal entities in 2019 should pay insurance premiums not to the Pension Fund and FOMS, but to the tax. Including this also applies to the annual fixed contributions of the MP for themselves.

The Buxoft program automatically generates payment orders on IP contributions with current details. The program itself will put the right CBC, the order of payment and the tax period code. Try free:

Download sample contributions

Formula for calculation

When calculating payments on insurance premiums, a new minimum value established by the legislative provisions should be taken. On January 1, 2019. The procedure for calculating insurance contributions is defined by Article 430 of the Tax Code of the Russian Federation. As before, contributions are divided into pension and medical insurance. Their bets and, accordingly, the amount of payments are different.

Contributions for medical insurance are calculated regardless of income in size:

6884 rubles.

Contributions for pension insurance in the income of the merchant to 300 thousand rubles are equal:

29 354 rubles.

Upon exceeding the income threshold of 300 thousand rubles, it is also necessary to calculate 1% from the amount of exceeding. Pay this 1% in 2018 in the IFTS follows no later than April 1, 2019.

Important! If the merchant applies a simplified tax system, and there are no employees in its subordination, it has the right to reduce the tax base for the USN in the amount of its insurance premiums.

A decrease in tax is made on all contributions paid in the current year, including on a fixed part of them, and an additional 1% of income more than 300 thousand rubles.

How to share payment of contributions for blocks?

Fixed contributions to medical and pension insurance can be divided for payment quarterly. To do this, we divide every annual payment by the number of quarters of the year:

Pension Insurance Contributions: 29 354/4 \u003d 7338.50 rubles.
Contributions for medical insurance: 6884/4 \u003d 1721.00 rubles.

Thus, the total quarterly payment will be 9059.50 rubles.

When to pay fees quarterly?

Suppose IP applies a simplified tax system of 6%. To obtain tax deductions from the USN at each quarter, the insurance premiums should be paid in the following dates:

For the first quarter - from January 1 to March 31, 2019.
For the second quarter - from April 1 to June 30, 2019.
For the III quarter - from July 1 to September 30, 2019.
For the IV quarter - from October 1 to December 31, 2019.

How to pay insurance premiums to the tax?

Make a fee for their insurance premiums, the PI can in two ways: on the payment document (PD-4 receipt) and place a payment order.

Payment by receipt

Payment by receipt for the established form of PD-4 is made in any branch of Sberbank in cash. With the help of a receipt of a merchant, not even having a current account, can make a fee for insurance premiums. This method is convenient, because the PI in this case is exempt from expenses for conducting a settlement account, as well as from the Bank's commission for making cash through the Cass. Of course, on receipts, payments can also contribute to those IPs who have a current account.

Insurance premiums IP - payment

Another way to pay insurance contributions is to design a payment order. We will analyze in more detail how to fill the IP payment to pay tax authorities, since since last year several details have changed for IP 2019 contributions.

With this calculator, you can quickly calculate the amounts of contributions to FFOMs and the FIU in accordance with the requirements of 2018. The service will help to form a proper payment on contributions with relevant details.

Calculate IP contributions and make a payment

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.

* To calculate insurance premiums for 2018, the minimum wage (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.

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).

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
	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]»
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
Patent system	Potentially possible income. Calculated in accordance with Art. 346.47 and 346.51 NK RF
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.

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 to the New Chapter 34 of the Tax Code of the Russian Federation.

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 declarations of income for 2016 (and later periods), the maximum contributions of the IP are 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);

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

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). The increase in the minimum wage from July 1 to 7500 rubles - did not affect the annual amount of IP insurance premiums.

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.

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.

Example:

fixed part 18610.80 rub.
+
Individual part (2 400 000 - 300 000) x 1% \u003d 21000 rubles.

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);

We note that since 2014, the FIU itself will be engaged in dividing the amount of contributions to the insurance and cumulative part. 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.

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 rubles.

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.

IP UCN insurance premiums for themselves. Samples of payment of IP on the payment of fixed insurance contributions "for themselves

What includes fixed payments of IP "for yourself" in 2017

Contributions for medicine

Pension Insurance Contributions

Contributions to social protection

Contribution to pension insurance with income IP Over 300 thousand rubles.

The maximum amount of pension insurance contributions in 2017 H3

The amount of insurance premiums for IP "For yourself" in 2017

Calculation of insurance premiums "For yourself" in 2017, if IP works less than a year

Cases when insurance premiums do not need to pay

Where to pay insurance premiums IP "For yourself" in 2017

Dates for payment of insurance premiums IP "For yourself" in 2017

Responsibility for non-payment of insurance premiums

2018

2017

Dates

Result .. it is necessary to pay:

Tax reducing PP fees

2018, 2019 and 2020

2018

2019

2020

2017

2016

Additional percentage

Resolution of the Constitutional Court

Reporting

Payment

KBK

Methods

Video

The right does not pay

Taxes that IP pay without workers and workers for 2017

Payments for IP without workers

Taxes for IP with employees

How taxes and IP contributions are calculated in the current 2017

Mandatory insurance premiums in the FIU (Pension Tax)

Mandatory insurance premiums in FFOMS

Contributions IP for employees

Taxes on USN

Taxes SP for PSN

Taxes on ENVD

Tax for IP on the ESHN

Combining tax regimes - the ability to reduce taxes IP

The size of additional contributions, payments that IP pays from itself in 2017

Is it obliged to pay SP without activities and workers

Calculation of fixed contributions for 2017

Fixed contributions for 2017

Calculation of contributions for incomplete reporting period

Calculation of contributions for income over 300 thousand rubles

Examples of cash payments for the 1st quarter of 2017

IP without workers, a system of taxation "Revenues"

IP with employees, taxation system "Revenues"

IP without workers, taxation system "Revenues - expenses"

IP with employees, taxation system "Revenues - expenses"

Ltd., Taxation System "Revenues"

Ltd., Taxation System "Revenues - Expenditures"

Formula for calculation

How to share payment of contributions for blocks?

When to pay fees quarterly?

How to pay insurance premiums to the tax?

Payment by receipt

Insurance premiums IP - payment

The procedure for payment of contributions to the FIU in 2018

An example of calculating insurance premiums IP for yourself 2018

Fixed Fixed Contributions Size for 2018

Calculation of income

What changes in insurance premiums touched MP for themselves since 2017?

The procedure for calculating contributions to the FIU in 2017

An example of calculating insurance premiums IP for itself 2017

Fixed contributions for 2017

Calculation of contributions for incomplete reporting period

Calculation of contributions for income over 300 thousand rubles

Calculation of income

Insurance contributions of individual entrepreneurs in the FFR and FFOMS in 2016

Fixed contributions for 2016

Calculation of contributions for incomplete reporting period

Calculation of contributions for income over 300 thousand rubles

Calculation of income

Insurance contributions of individual entrepreneurs In the FFR and FFOMS in 2015

Insurance contributions of individual entrepreneurs
in the FFR and FFOMS in 2016

Insurance contributions of individual entrepreneurs
In the FFR and FFOMS in 2015