Fixed payment in PFR IP. Calculator insurance premiums

What will the contributions for themselves in 2016? This is a traditionally actual question for all businessmen.

Contributions to the FIU is mandatory payment For all businessmen who choose the form of the SP to keep their business. Payment of IP must be listed regardless of the size of the revenue or loss they have received.
From the first day after registering their case, pension contributions be accrued.
This moment does not take into account many novice businessmen: they believe that in the absence of income from doing business is not obliged to pay money in Pension Fund. Repeatedly conducted litigation on this topic. At the same time, the courts are in most cases on the side of the FIU.

There is a fairly narrow list of cases when the payment of pension deductions is optional, and it is not subject to an expansion interpretation. This, in particular, childcare leave up to 1.5 years, urgent service in the army, child-disabled child 1 group. At the same time, entrepreneurial income into these periods must be completely absent.

Payment of pension deductions is also obligatory for entrepreneurs of retirement age and owners of socially-oriented business. The type of IP activity does not play in this case any value.

Duty to list insurance contributions IP disappears only with the elimination of entrepreneurial status in accordance with the procedure established by law.

Until 2014, IP payments were one for everyone, regardless of the size of the income. But on latest changes In the legislation, contributions for themselves depend on the size of the revenue.

In 2013, contributions to the PFR increased more than 2 times. Thus, legislators wanted to close the hole in the pension fund budget at the expense of entrepreneurs. But in practice, a sharp increase in tax led to the massive closure of Russian II. For a number of entrepreneurs new Size Insurance premiums turned out to be nearly and made their business unprofitable. As a result, the FIU received even less taxes than in 2012.

Realizing the fallacy of such a sharp increase in the tax burden, the legislators decided to apply a differentiated approach regarding the deductions to the Pension Fund. According to the new rules that entered into force in 2014, entrepreneurs were divided into two groups:

• IP with small annual income up to 300000 p. Pay, as before, only fixed payment;
• IP with income over 300000 p. Pay another 1% of the income received in excess of the specified amount.

Thus, pension deductions today consist of two parts: a fixed payment + 1% of excess times more than 300,000 p. Consider the procedure for calculating in more detail.

The procedure for calculating fixed payments IP in 2016

Fixed payment IP consists of two parts: the first goes to pension insurance In the FIU, the second is for medical in the FOMS. Previously, the deductions to the FIU were shared on insurance and cumulative part Pensions. But the last for several years has been frozen by the government, so all the money goes to insurance (Payments to the current pensioners who are taken into account on the Pension account of the PI).

Fixed contributions The FIU is calculated on the basis of the actual revenue of the entrepreneur, but on the basis of the minimum wage. In January 2016, it was 6204 p. Every year, insurance premiums increase with increasing minimum welfare. In the current year, they rose quite insignificant: at 745.68 p.

Important moment: Despite the fact that since July 2016, a new minimum wagon will act in the amount of 7,500 rubles, he will not affect contributions. This is due to the fact that the deductions of the PIP in the FIU have a fixed size, which is determined on the basis of the Mrometa, which operated at the beginning of the year.

The insurance premiums of the PI pays on the following tariffs: 26% in the FIR and 5.1% - in the FOMS. They are united for all businessmen regardless of the tax regime used by them.

Thus, the size of IP insurance premiums in 2016 will be 6204 * 26% * 12 \u003d 19356,48 p.Another 3796.85 p. It must be listed in the FOMS (6204 * 12 * 5.1%). Those ip, the incomes of which at the end of the year will amount to less than 300,000 rubles, should not produce any additional payments. 23153.33 p. - These are minimal contributions to the FIU, subject to the work of the IP throughout the year.

And how to calculate the amount of insurance premiums for an incomplete period of those entrepreneurs who only registered their business in 2016 or decided to eliminate it before the end of the year? To calculate the deductions for an incomplete period, the following formula is used: Mrot * Number of business days of entrepreneurial activity / number of days in a month.

For example, IP registered on March 15, but noted from registration on November 20. In March, the activity was carried out for 16 days, in November - 20. The calculation of payment for March will have the following form: 16/31 * 6204 * 26% \u003d 832.5 p.; For November: 20/30 * 6204 * 26% \u003d 1075.4 p. IP worked for 7 full months. Payment for this period will be 7 * 6204.26% \u003d 11291.3 p. Thus, for the period of their entrepreneurial activities, IP is obliged to list 13199.2 p.

Dates for paying pension deductions

Fixed IP contributions can be transferred monthly, quarterly or unified payment at the beginning or at the end of the year. This is their difference from pension deductions for hired IP employees. In this case, the contributions should be paid monthly to the 15th day of the month following the reporting.

The only time limit: Fixed payments must be paid until the end of 2016 (until December 31). From January 1, 2017, penalties will be counted for overdue debt. It should be borne in mind that due to the change in the key rate, to which the calculation of the penalty is attached, they increased by 33% at once.

In addition to the laws of penalties in relation to non-payment, individual entrepreneurs have other incentives for timely payment of insurance premiums. So, IP on the USN with the object "Revenues minus expenses" and on the basis can take into account in expenditures that reduce the taxable base, only in fact paid contributions. Accrued, but not translated to the budget payments cannot be taken into account. This can lead to a loan overpayment.

IP without workers on the UPN with the object "Revenues" and on the UEND, it is entitled to reduce an advance payment and a single tax on paid contributions. Therefore, such taxpayers are beneficial to pay them quarterly until the impression of the imputed declaration under UNVD or until the last day in the quarter under USN.

Report contributions for themselves in 2016 do not need. This form of reporting in the FIU has not been operating for several years.

Pension contributions from income more than 300,000 rubles

The procedure for calculating insurance premiums with the amount of more than 300,000 p. Depends on the tax system chosen by the entrepreneur. For calculation tax base on contributions from income more than 300000 p. Considered:

• revenue for USN or OPEN (which is important to note: the indicator is taken without a decrease in costs);
• the potential amount of profit on UNVD and PSNs.

When combining several tax regimes Revenues from them add up. It is important to take into account that the calculation of this additional payment is controlled by representatives of the Pension Fund. These comes information about the income received by the entrepreneur for the year from the tax service on the basis of declarations.

The payment is sent only to the FIU, the DVS data in the FOMS does not come. Money can be paid until the end of the year, but the deadline is set until March 15, 2017 (for revenues received in 2016).

Let us give an example. The entrepreneur earned in 2016 an 350000 r. on USN, another 120000 p. Composed it potential income From work on "Wmenenka". Cumulative income for 2016 - 470000 p. Tax in the FIU 1% must be paid from 170,000 p.: (470000-300000) * 1%. 1700 p. You need to list in addition to a fixed payment.

Executions from extensions cannot be infinitely large. Legally installed extreme Size contributions to the FIU. It is calculated as the eight-time size of the minimum wage, multiplied by the number of months and the insurance rate (6204 * 8 * 12 * 26%).

Thus, the maximum value pension contributions The year in 2016 154851.84 p. (This is more than 5965.44 r. Last year level).

Despite numerous disputes about whether it is possible to take into account contributions to the PFR with extensions in expenses or reduce advances on them, the Ministry of Finance still recognized this payment Mandatory and equated it to a fixed, and also allowed its accounting as a consumption that reduces income or advances.

The size of insurance premiums IP for itself in 2016

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

Since 2016, 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 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);
• until April 1, the calculated part of the insurance premiums in the FIU (1% of the income of more than 300 thousand rubles per year) is paid to the reportable part of the insured contributions.

Calculate insurance premiums for yourself with our online calculator:

Calculate insurance premiums in the FFR and FFOMS

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 amounted to 6204 rubles. (approved by Federal Law No. 376-FZ dated December 14, 2015).

Fixed contributions for 2016

* 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! From 2016, the CBC since the contribution from income exceeding 300,000 rubles. - 392 1 02 02140 06 1200 160.

If IP worked not full reporting periodThe size of insurance premiums is calculated as the sum:

• 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: Number of calendar days in the month of x number of days from the date of registration (inclusive) until the end of the month of the PFR (or FFOMS) rate);

Those. If the entrepreneur was registered on 12.02.2016 the amount of insurance premiums for the year in the FIU will be 17109.75 rubles. (6204 x 26% x 10 months + (6204: 28 x 17) x 26%); In FFOMS - 3356,14 rubles. (6204 x 5.1% x 10 months. + (6204: 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.

If IP revenues for 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. fourteen. Federal Law dated July 24, 2009 № 212-ФЗ in the editors 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. maximum size Contributions to the FIU is 154851.84 rubles. (6204 x 8 x 26% x 12)

Important! Neither for payers of insurance premiums paying tax on income individuals (OK); Neither for entrepreneurs applying UPO 15% (income minus costs) When calculating income for the purposes of insurance premiums, expenses are not taken into account.

Calculation of income

If IP applies more than one tax regime, the taxable revenues from activity are summed up.

Payment period: Insurance contributions in the amount of 1% of the income amount over 300 thousand rubles must be listed in the budget no later than April 1, following the expired settlement period.

Example: Income individual entrepreneur Born in 1970 amounted to 2,400,000 rubles for 2016. The amount of insurance premiums in the FIU will be:

fixed part 19356,48 rub. + individual part (2 400 000 - 300 000) x 1% \u003d 21000 rubles.

TOTAL: 40356,48 RUB.

In the FFOMS, regardless of the size of the income, we pay a fixed payment of 3796.85 rubles.

To pay insurance premiums for 2016, use our online contribution calculator.

Note! Raising from July 1, 2016 Mrots up to 7500 rubles. does not affect the value of fixed payments. Since, for calculating insurance premiums for 2016, a minimum wage was needed, which is established on January 1 of this year (PP. 1 of paragraph 1.1. Art. 14 of the Federal Law of July 24, 2009 No. 212-FZ).

Update: Dear readers!

Since there are a lot of innovations for 2016, I started another page on the site where there is still a lot of innovations and changes for IP.

But first, read the article below, here is also a lot relevant informationwhat awaits us on!

Good afternoon, dear entrepreneurs!

Thinking about what taxes and mandatory contributions For IP in 2016. And began to collect information on this issue from official sites Tax Inspection and PFR. I note that in my memory this scheme is changing almost every year.

What changes will be the mandatory contributions to the FFR and the FFOMS "for yourself"?

On the this moment (October 2015) The same scheme is preserved as in 2015. But most likely, the minimum wage will be increased, which will affect the final amount of mandatory contributions to the FFR and FFOMS. That is, it should be understood that the scheme remains like the same, but at the expense of other small changes we will pay more :)

Naturally, if there are changes, I will notify all the readers of the site in advance. Therefore, do not forget to subscribe to site news on this page:

Also read at the end of the article all the changes that are waiting for us in the new year (I constantly finishing them and give a link to the relevant article with details)

But back to what we have now:

Contributions to the FFR and FFOMS:

Now they make up the following amounts:

1. in PFR - 18 610,80 rubles;
   in FFOMS - 3650,58 rubles;
2. Total is obtained for the year: 22261.38 rubles.

This is a mandatory contribution of "for yourself", which should pay the PI in any case. But these numbers may change, as they directly depend on the minimum wage ( minimum size labor) Already say that Mildrost wants to raise the minimum wage from January 1, 2016 (see below).

Update from 02.12.2015: There was information that the State Duma approves a new minimum wage from January 1, 2016 in the amount of 6204 rubles.

Let's consider how much we will pay in the FFR and FFOMs if the minimum wage will increase to 6204 rubles

1. Contributions to PFR for yourself: 6204 * 26% * 12 \u003d 19356 rubles 48 kopecks
2. Contributions to FFOMS for yourself: 6204 * 5.1% * 12 \u003d 3796 rubles 85 kopecks
3. Total contributions for themselves for 2016 will be: 23153.33 rubles

Let me remind you that the amount of contributions to the FFR and the FFOMs directly depends on the IP revenue. Let me remind you that the threshold value is the "dirty" revenue of 300,000 rubles per year.

If the revenue is less than 300 thousand rubles,

it will have to pay in the FFR and FFOMs only mandatory contributions + taxes. For example, for SP on the USN 6% it will be 6% of all the "dirty" revenue. But do not forget about tax deductions, sure. Once again I clarify that this amount may change if the minimum wage will change!

If the revenue will be more than 300 thousand rubles per year, and the minimum wage will not change

You still have to pay 1% of the amount exceeding 300,000 rubles.

Example of calculation:

For example, you earned 600,000 rubles for the year by IP on USN 6% without employees.

1. The mandatory contribution to the FFR and the FFOMS will be: see the calculation above;
2. And still have to pay 1% of the amount, which is more than three hundred thousand: (600,000 - 300,000) * 1% \u003d 3000 rubles.

But note that the total contribution to the FIU can not be more Certain value:

8MROT * tariff * 12 months

Important:

In case of non-submission of reporting, including zero to the bodies of the Federal tax Service Insurance contributions will be calculated from 8 minimum

6204 * 8 * 26% * 12 \u003d 154851 rubles 85 kopecks

(Comment: That is, if you defy with the submission of reporting (declaration), then you will be paid to a fine of 154851 rubles 85 kopecks)

About how and where to pay this 1% I wrote here in this article:

Naturally, in addition to contributions to the FFR and FFOMs, our IP is obliged to pay taxes

It all depends on the tax system that you chose.

Check out articles on my site - right there are categories in which it is described about the most popular SP systems.

For example, if you are an IP on USN 6% without employees, then this article with examples will be useful.

What changes will be in taxes for IP (updated)?

1. We emphasize that it was very innovations in 2015, which made a lot of noise among all Ip-Shnikov in the Russian Federation: (Summary article)
2. But I remind you for beginners of IP, that they can get the so-called tax holidayswhich you can read here:
3. Or get benefits on small business support program:
4. Do not forget that you have to pay tax for the personality of the IP. This will need to be done until October 1, 2016. Details here:
5. Enter new CBC. Be careful!

Output

At the moment (October 2015), no shocks and sharp increases are foreseen. Moreover, most likely they will not be, since they have repeatedly said that a moratorium on tax raising for three to four years will be introduced.

Let me remind you that with the idea of \u200b\u200bintroducing a moratorium on increasing taxes for small businesses, Putin spoke back in December 2014.

But I have already started collecting all innovations for the next year. You can read the consolidated section that is constantly updated.

Summary update information for 2016:

Tax campaigns in 2016 will continue. But not everyone will fall under them. The fact is that there are serious restrictions for IP ...

On the most fAQ I answered here in this article:

Do not forget about property tax. He was introduced back in 2015, and pay for him to have strictly until October 1, 2016! Here, too, a lot of confusion and some questions read the answers here in this article:

Update: Already say that the minimum wage will be increased in 2016 to 6675 rubles. Accordingly, contributions to the FFR and FFOMs will also grow.

Let me remind you that from January 1, when registering an IP, it is necessary to specify codes for the new OKVED2 classifier

Update. In July, there was information that they were going to introduce a new type of CCM. Accordingly, very many will have to buy a completely new cashier. This is done so that the sales data is immediately transmitted to the tax via the Internet.

Update: Putin signed the law, according to which regional authorities will be able to reduce the rate on USN to 1% for the operating IP (and to zero for those who have discovered)

Update: And one more good news! The State Duma approved the law on supervisory holidays for three years. Be sure to read here:

Update: In Moscow, introduced the so-called shopping fee. It applies only for those who lead trade activities in Moscow.

Obviously, he will act in 2016!

And one more news: plan to introduce a new type of entrepreneur. It will be the so-called "self-employed citizen". The key difference from the ordinary IP is that he does not need to be registered as an IP. It is enough to buy a patent and begin entrepreneurial activities.

Patent Update: Increased the number of activities for which it will be possible to purchase a patent from 47 to 63.

Imcribed registry checks: From July 1st, you can learn in advance about the upcoming checks according to your IP. Very comfortable tool.

Thanks for the Prosecutor General's Office! :)

The limits on the annual revenue for small businesses have changed: From July 25, 2015, limits on annual revenue changed. According to these limits, small business is divided into:

1. Microprithing
2. Small business
3. Medium business

The so-called solid observation of the PI will begin. This is something like the census of all IP, which will begin this year. Rosstat will begin to conduct a survey of all representatives of small and medium-sized businesses in Russia. So, polls all IP. If you decide to avoid this poll, then wait for a fine on 3 to 5 thousand rubles ....

About what will be asked which questions will be asked, read this page:

The procedure for the bankruptcy of the physical was introduced. IP this also concerns, since the overwhelming majority takes loans as individuals. If you have a draw on payments for more than three months, and the amount of debt is more than 500 thousand rubles, then we read this bankruptcy guide:

ATTENTION: A new tax book and contributions for IP for 2016 is being prepared.

Dear entrepreneurs!

New e-book on taxes and insurance premiums for IP on USN 6% without employees for 2019:

"What taxes and insurance premiums pay IP on USN 6% without employees in 2019?"

The book discusses:

Sincerely, Dmitry.

What periods of the IP are obliged to pay insurance premiums "for yourself" for 2016? Which dates should be transferred to contributions in 2017. Details in our consultation.

Payment deadlines

The annual amount of fees "For itself" for 2016, IP is entitled to pay to the funds at its discretion - either the entire amount immediately or by several payments during the year (for example, monthly, quarterly, once in the half year). The most important thing is that contributions be paid completely until December 31, 2016.
At the same time, for pension contributions, which are accrued from income over 300,000 rubles, the other time. Their IP can pay no later than April 1, 2017.

How to pay

The responsibility of the PP on the payment of insurance premiums for 2016 will be considered executed from the day when:

• IP passed to the bank to transfer insurance premiums for 2016 (if there is enough funds on the bank account for this, and the faithful CBC is specified);
• IP paid to the bank, in the cashier of the local administration or the department of "Post of Russia" in cash as contributions for 2016 (provided that payment document The correct CBC is specified);
• The FIU or FSS decided to exchange payments for 2016 overly listed (recovered) insurance premiums (penalties).

Important: Uin code in payment orders for the transfer of insurance premiums indicate only if available. It is established by the FSS of Russia and the FIU. Cm. " ".

A responsibility

If IP pays contributions for 2016 later, the funds have the right:

• candle over the amount of arrears of penalties (Part 1 of Art. 25 of the FEDERAL Act of July 24, 2009 No. 212-FZ);
• impose a penalty for unpaid insurance premiums (Art. 47 of the Federal Law of July 24, 2009 No. 212-FZ);
• to recover the debt due to the IP property (Art. 19-20 of the Federal Law of July 24, 2009 No. 212-ФЗ).