The maximum contribution of IP in PFR. Online calculator for calculating insurance premiums for self-employed entrepreneurs

Entrepreneurs must pay mandatory pension and medical contributions annually for themselves. Voluntarily pay a fee to social insurance in case of motherhood and temporary disability.

Every year, an individual entrepreneur independently calculates payments in off-budget funds. Let's calculate the amount of payments for IP in 2016 for ourselves ...

What insurance premiums does an individual entrepreneur pay to off-budget funds for himself

For the formation retirement savings employees, for which the employer pays insurance premiums. IP forms insurance savings on one's own. The transfer of contributions does not depend on the activity of the entrepreneur or its absence. The amount of payments is not affected by the nature of the business, gender or age. Everyone pays the same.

Mandatory insurance payments to off-budget funds:

1. Mandatory payment to the FIU.
2. Mandatory payment of FFOMS.

If an individual entrepreneur combines business with hired work, then the employer’s payment of insurance premiums for him, as an employee, does not exempt him from mandatory payments for himself.

In order to protect themselves in the event of maternity or disability, an individual entrepreneur can voluntarily register with the Social Insurance Fund. At annual payment on time, the entrepreneur receives from the FSS social benefits provided for by law (part 5 of article 14 of Law No. 212-FZ). Insurance premiums IP from accidents at work FSS are not provided.

Use - so quickly and without errors will be calculated total amount. The algorithm for calculating the sums insured for individual entrepreneurs is the same for extra-budgetary funds. Three indicators are involved in the calculation (Article 14 of Law No. 212-FZ, Article 4.5 of Law No. 255-FZ).

Indicators for calculating IP contributions:

1. Minimum wage (minimum wage) at the beginning of the year. From 01/01/2016, it was set at the rate of 6204 rubles.
2. The amount of insurance payments. In 2016, the tariffs remained the same: 26% in the PFR, 5.1% in the FFOMS, 2.9% in the FSS.
3. Calculation period. For the annual amount, 12 months are taken.

Is: minimum wage * 26% * 12 months = 6204 * 26% * 12 = 19356.48 rubles. With incomes up to 300,000 rubles, only a fixed payment is paid.

With income from 300,000 rubles, an additional 1% is paid on the excess amount insurance part PFR (Part 1, Article 14 of Law 212-FZ). For medical contributions this rule does not apply. Information about the annual income of the entrepreneur PFR receives from tax authority. When using several taxation regimes, incomes for all regimes are added up.

Entrepreneur's income different modes taxes:

• Under the USN (simplified system), income is determined by Article 346.16 of the Tax Code of the Russian Federation and is reflected in the Book of Income and Expenses;
• With OSNO ( common system taxes) income is the funds from which personal income tax is paid (Article 227 of the Tax Code of the Russian Federation);
• With UTII, the income is an imputed tax calculated according to Art. 346.29 of the Tax Code of the Russian Federation and reflected on page 100 of section 2 of the UTII declaration;
• Under the PSN (patent tax system), the income will be the potential income of the entrepreneur, adopted by the legislation of the subject of Russia (Article 346.47 of the Tax Code of the Russian Federation).

PFR payments

There is a limit on the amount of an IP payment for itself in Pension Fund. It is equal to eight times the annual fixed fee: 8 * 6204 * 26% * 12 = 154851.84 rubles. You don't have to pay more than this. The PFR applies the maximum amount of payment to the calculation of amounts for taxpayers who have not submitted their income declaration to the tax authority on time.

An individual entrepreneur on the simplified tax system received an annual income of 800 tr. An individual entrepreneur must pay insurance premiums in 2016 - 19356.48 rubles. Additional fee for over-limit income: (800 t.r. - 300 t.r.) = 500 t.r. * 1% = 5 t.r. We pay the pension fund: 19356.48 rubles. + 5000 rubles = 24356.48 rubles

FFOMS payments

Calculation formula: minimum wage * 5.1% * 12 \u003d 6204 * 5.1% * 12 \u003d 3796.85 rubles.

Includes FFOMS contributions. The administrator of this payment in 2016 is the Pension Fund, and the fee is transferred there. Starting next year, payments will be collected and controlled tax office. Therefore, before the end of the year, it is necessary to reconcile payments to the PFR and FFOMS.

FSS payments

The insurance payment for an entrepreneur to the Social Insurance Fund is voluntary. If you want to receive disability, maternity or childcare benefits, you need to register with the FSS as a taxpayer. For employees, the employer pays insurance premiums from his wage fund. For individual entrepreneurs, the same minimum wage remains the calculated value (Article 4.5 of Law No. 255-FZ).

Insurance premiums in 2016 are equal to: 6204 * 12 * 2.9% = 2158.99 rubles. To receive benefits in the next calendar year, pay the current year by December 31st. If the previous year is not closed, then you should not count on payments from the FSS: late payment with penalties and fines does not threaten, since the payment is voluntary.

The annual amount will not change when the entrepreneur is registered or deregistered during the year. The FSS recommends paying voluntary contributions for women who are planning motherhood: in this case, they will receive pregnancy benefits and child benefits.

Payment and change in IP status during the reporting period

Pay insurance premiums in 2016 to the entrepreneur for himself necessary from the moment of registration as an individual entrepreneur and until the moment of deregistration. Sum incomplete month calculated only for days of activity: payment for a full month * number of days of activity / number calendar days this month. According to the legislation, the day of registration and the day of exclusion of an individual entrepreneur from the USRNIP are excluded from the calculation (parts 4.4.1. Art. 14 of Law No. 212-FZ). But in practice this rule is ignored. Therefore, it is better to contact the Pension Fund in your region and clarify the amount and details of the transfer.

If the intricacies of accruals are not your strong point, then the calculation of insurance premiums to the Pension Fund in 2016 for an individual entrepreneur “for himself” will be done by a calculator.

You must always pay a fixed fee for IP, except as provided for in Article 12 of Law No. 400-FZ of December 28, 2013. It stipulates situations in which an individual entrepreneur suspends activities without deregistration.

When you can not pay:

• During the period of urgent military service;
• For the time of caring for a child up to one and a half years;
• For the period of caring for a disabled person of the 1st group, a disabled child or a pensioner over 80 years old;
• Spouses of the military, if there is no opportunity to work;
• Spouses of diplomats when they reside abroad.

You can get an exemption upon termination of the activity of an individual entrepreneur without employees for this period, which is confirmed by zero tax return. The documents are submitted to the Pension Fund and additional requirements are specified there.

Payment order:

fixed PFR amounts and FFOMS for individual entrepreneurs are transferred before the end of the current year, that is, until December 31. Failure to pay on time may result in penalties. Additional amount excess of income from 300 thousand rubles. can be paid in the first quarter of the following year, or before April 1st. You can pay in full or in installments (quarterly, monthly). At the end of the activity, contributions are paid no later than 15 calendar days from the date of application. The FSS voluntary fee for IP is paid at any time before the end of the reporting period.

For the transfer of contributions from the beginning of 2016, new CCCs have been introduced:

• fixed PFR payment — 39210202140061100160;
• Additional payment PFR - 39210202140061200160;
• MHIF fixed payment - 39210202103081011160.

In order not to make mistakes with the calculations, use a calculator. To reduce tax, consider the tax system and choose the best transfer terms.

Updated: November 30, 2018 by: All for IP

Until 2017, fixed insurance payments were made to the Pension Fund of the Russian Federation. Due to amendments to the legislation, each individual entrepreneur registered in the territory of the Russian Federation is obliged to regularly make payments to the Federal Tax Service. This topic and its aspects will be discussed in more detail in the article.

What contributions to the Pension Fund does the IP make?

Since last year, the IP has not transferred fixed insurance payments to the Pension Fund. According to article 7 of part 1 federal law No. 212-FZ, adopted on 07/24/2009, an individual entrepreneur is obliged to make insurance premiums both from payments to employees working for an entrepreneur and for himself. It should be noted that in the absence of any income or the suspension of business activities (without closing the IP), the obligation to pay all contributions from the IP is not removed.

For individual entrepreneurs, 2 types of deductions are established:

• fixed payments to the Federal Tax Service;
• insurance contributions to the FFOMS.

In addition, there are also payments for voluntary basis- for example, a contribution to the FSS. These fixed contributions are made to obtain social payments for a period of disability, etc.

Amount of pension payments

For 2018, the amount of pension payments was cut - some changes were made to chapter No. 34 "Insurance contributions" dated November 27, 2017 No. 335-FZ. In this regard, the amount of fixed payments is no longer tied to the minimum wage ( minimum size wages).

The amount of deductions to the Federal Tax Service from individual entrepreneurs with an income of up to 300 thousand rubles. Russian rubles The amount of contributions for yourself is:

• RUB 26,545 in the Federal Tax Service;
• 5 840 rub. in FFOMS.

IP also makes insurance payments for employees. For 2018 maximum size employee income is:

• for OPS - 1,021,000 rubles;
• for social insurance - 815 thousand rubles.

If the above fixed value is exceeded, the applied tariff for the TSO is reduced and is equal to 10% instead of 22%. A tariff of 5.1% is set for medical insurance, and 2.9% for OSS.

Calculation of income exceeding 300 thousand rubles for different taxation systems

Chapter: taxes individual entrepreneur

The need to pay taxes for individual entrepreneurs is not the most pleasant part of the business, but at the same time one of the most important. This article will consider what taxes, contributions and other payments an individual entrepreneur pays, what taxation system an individual entrepreneur can apply, as well as how individual entrepreneur taxes, according to current legislation, can be legally reduced due to current payments insurance premiums.

For entrepreneurs - individuals For a long time the state has proposed special taxation regimes. This was done, on the one hand, to reduce the tax burden of the entrepreneur, and, on the other hand, to simplify the accounting and reporting procedures for individual entrepreneurs. At the same time, the state does not remain at a loss, since it assigned the obligation to individual entrepreneurs to pay mandatory payments in insurance funds not only for employees, but also for themselves, and linking this with the amount of tax. Simply put, the more and more correctly the entrepreneur transfers money to funds, the more a large amount he can reduce his taxes.

Taxation systems and individual entrepreneur taxes

What are the taxation systems for individual entrepreneurs? First of all, first of all, it is worth noting that an individual entrepreneur has the right not to use special tax regimes and work according to the general taxation system (abbreviated: OSNO). This option is rarely of interest to individual entrepreneurs, and the Federal Tax Service uses OSNO as the default tax regime for individual entrepreneurs. If the entrepreneur did not have time to switch to one of the special regimes, then for the tax authorities it works according to the general taxation system. And this means that an individual entrepreneur will be required to pay VAT and personal income tax and maintain rather complex and expensive accounting and tax records. This pleasure is dubious, since even the calculation of VAT is difficult, not to mention tax rates and other serious restrictions.

Therefore, speaking about which taxation system to choose for individual entrepreneurs, we propose to focus on one of the special tax regimes: , UTII, ESHN or a patent.

Taxation of individual entrepreneurs in 2016: latest data

Taxes of an individual entrepreneur in 2016 have the following rates:

• Insurance premiums for individual entrepreneurs in 2016

  Law 212-FZ of July 24, 2009 defines the obligation to pay insurance premiums for an individual entrepreneur. According to this law, an individual entrepreneur is obliged to pay contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Fund health insurance- It is worth noting that individual entrepreneurs pay the specified payments for themselves and for their employees. At the same time, it must be remembered that, unlike individual entrepreneur taxes, contributions must be paid even if there is no income or entrepreneurial activity not conducted.

  Contribution rates are adjusted annually. In 2016, insurance premiums for individual entrepreneurs are:

  in the MHIF - 3796 rubles. for himself and 5.1% of the amounts paid to employees;

  in the FSS - 2.9% of the amounts paid to employees;

  in the FIU - for myself 19356 rubles. + 1% on income over 300 thousand rubles. per year, and for employees - 22% of the amounts paid.

  Quite often it happens that it is on contributions that an individual entrepreneur loses more than on taxes. The only bright spot in the history of premiums is the possibility of some regimes to reduce taxes due to paid insurance premiums.

  You will learn how individual entrepreneurs pay taxes correctly, using the possibility of reducing due to contributions, in one of our next publications.

  Subscribe to our free newsletter - and you will not miss our useful articles on the topic "Taxes of an individual entrepreneur", in time you will receive information about changes in taxation systems, as well as important tax news.

The fixed payment to the Pension Fund in 2016 for individual entrepreneurs increased due to the increased minimum wage. When transferring the entrepreneur's pension contributions, you need to indicate the new CCC. How to pay fees without errors?

How to calculate a fixed payment to the Pension Fund in 2016 for an individual entrepreneur

In 2016, the minimum wage increased from 5965 to 6204 rubles. Therefore, fixed contributions for entrepreneurs increased from 22,261.38 to 23,153.33 rubles:

— in the FIU — 19,356.48 rubles. (6204 rubles × 12 × 26%);
— in FFOMS — 3796.85 rubles. (6204 rubles × 12 × 5.1%).

Additionally, the entrepreneur must transfer to the FIU 1 percent of income in excess of 300,000 rubles. The maximum amount of pension contributions to be paid for 2016 is RUB 154,851.84. (6204 rubles × 8 × 26% × 12).

In the FSS of the Russian Federation, entrepreneurs do not have to pay contributions for themselves. If only there is a desire to replenish the fund's budget voluntarily.

How to transfer a fixed payment to the Pension Fund in 2016 for an individual entrepreneur

Entrepreneurs can transfer the annual amount of contributions to their own mandatory pension (medical) and voluntary social insurance to off-budget funds at their discretion - either at a time or in several payments during the year (for example, monthly, quarterly, once every six months). The main thing is that the contributions should be transferred in full by December 31 of the current year. At the same time, for pension contributions that are accrued from income over 300,000 rubles, a different period is set. The entrepreneur can pay them next year, but no later than April 1.

Fill out payment orders for the transfer of insurance premiums in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and the rules approved by order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (sample filling below).

Please note that in 2016, two CBCs were established for entrepreneurs for pension contributions for themselves. The first - 392 1 02 02140 06 1100 160 - for fixed contributions in the amount of 19,356.48 rubles. The second - 392 1 02 02140 06 1200 160 - for contributions at the rate of 1 percent from revenue over 300,000 rubles. in a year. Previously, entrepreneurs paid both those and other contributions to a single CBC

The new codes differ from each other and from last year's CSC by numbers in digits 14-17. Previously, these categories were set to 1000. Now 1100 is for contributions from incomes up to 300,000 rubles. and 1200 for payments over the limit.

Payment for a fixed payment to the Pension Fund in 2016 for individual entrepreneurs

Payment order on the fixed payment to the Pension Fund in 2016 for individual entrepreneurs

The payment for over-limit contributions in 2016 is filled out as in the sample below.

The amount of insurance premiums of individual entrepreneurs for themselves in 2016

Insurance contributions of individual entrepreneurs to the PFR and FFOMS in 2016

Since 2016, the size of the fixed part of insurance premiums to the PFR and FFOMS has changed.

The procedure for calculating contributions to the PFR in 2016:

• Until December 31 of the reporting year, a fixed part of the contributions is paid. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. Fixed contributions in the FIU are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• before April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).

Calculate insurance premiums for yourself using our online calculator:

Calculate insurance premiums in the PFR and FFOMS

In FFOMS in 2016, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles are not calculated and paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage at the beginning of 2016 was 6204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015).

Fixed contributions for 2016

*Note: The amount of 316.40 rubles is paid within 11 months, 316.45 rubles must be paid for the 12th month.

Attention entrepreneurs! Since 2016, the CSC for the payment of a contribution from income in excess of 300,000 rubles. - 392 1 02 02140 06 1200 160.

If IP did not work full reporting period, the amount of insurance premiums is calculated as the sum of:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x Number of months);
• the amount of contributions for a month not fully worked (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x PFR rate (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance premiums for the year in the Pension Fund will be 17,109.75 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%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but the PFR on its website posts information about the need to pay payments before December 27, due to the fact that banks may not have time to transfer payments in the last days of the year.

If IP income for billing period exceed 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 347-FZ of November 28, 2015.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the PFR is 154,851.84 rubles.(6204 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (OSNO); neither for entrepreneurs applying the simplified taxation system of 15% (income minus expenses), expenses are not taken into account when calculating income for the purposes of insurance premiums.

Income calculation

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.

Payment term: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance contributions to the FIU will be:

fixed part 19356.48 rubles. + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.

Total: 40356.48 rubles.

In the FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.

To pay premiums for 2016, use our online premium calculator.

Note! Increase from July 1, 2016 the minimum wage to 7500 rubles. does not affect the amount of fixed payments. Since the calculation of insurance premiums for 2016 requires a minimum wage, which is set for January 1 of this year (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ).