Mandatory deductions of IP per year. PFR. Receipts for IP

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.

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, then count insurance contributions IP need 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

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 that 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 rub. - 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 federal fund required medical insurance In fixed dimensions 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 a circle of individuals financial, tax or other authorized state authority (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.

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.

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:

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).

Entrepreneurs should annually pay mandatory pension and medical contributions for themselves. Voluntarily transfer fees on social insurance in case of maternity and temporary disability.

Every year, an individual entrepreneur independently expects payments to extrabudgetary funds. Calculate the amount of payments for IP in 2016 for yourself ...

What insurance premiums of the PI pays to extrabudgetary funds for themselves

For formation pension savings employees, employer pays insurance premiums for them. IP forms insurance accumulations Alone. The enumeration of contributions does not depend on the activities of the entrepreneur or its absence. The amount of payments do not affect the nature of the business, the floor or age. All pay the same.

Mandatory insurance plates in extrabudgetary funds:

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

If IP combines business with hired work, then payment by the employer for it, as an employee, insurance premiums, does not frees it from mandatory payments for itself.

To protect yourself in case of maternity or disability, IP can voluntarily register in the Foundation social insurance. With an annual payment on time, the entrepreneur receives social benefits provided for by law from the FSS (Part 5 of Article 14 of the Law No. 2112-FZ). Insurance fees from accidents at the production of FSS are not provided.

Use - so quickly and without errors will be calculated the total amount. Algorithm for calculating insurance amounts SP is the same for extrabudgetary funds. The calculation is involved three indicators (Article 14 of the Law No. 212-FZ, Article 4.5 of Law No. 235-FZ).

Indicators for calculating installments of IP:

1. Mrometa ( minimum size wages) at the beginning of the year. From 01/01/2016. 6204 rubles.
2. The size of insurance payments. In 2016, tariffs remained the same: 26% in FFR, 5.1% in FFOMs, 2.9% in FSS.
3. Calculation period. For the annual amount, 12 months are accepted.

Mark: Mrot * 26% * 12 months. \u003d 6204 * 26% * 12 \u003d 19356,48 rub. With income received up to 300,000 rubles, only fixed payment is paid.

For income from 300,000 rubles, with the amount of exceeding, an additional 1% is paid to the insurance part of the FIU (Part 1 of the Law 212-FZ). For medical contributions This rule does not apply. Information about the annual income of the PFR entrepreneur receives from the tax authority. When using several tax modes, revenues for all modes are folded.

Entrepreneur income for different modes Taxes:

• With a USN (simplified system), income are determined by Article 346.16 of the Tax Code of the Russian Federation and reflects the book of accounting for income and expenses;
• With stronger general System taxes) income are funds from which NDFL is paid (Art. 227 of the Tax Code of the Russian Federation);
• Under UNVD, the income is the imputed tax, calculated under Art. 346.29 of the Tax Code of the Russian Federation and reflected in P100 sections 2 of the Declaration on UNVD;
• When PSN (Patent Tax Patent), the income will be the potential for the entrepreneur adopted by the legislation of the subject of Russia (Article 346.47 of the Tax Code of the Russian Federation).

Payments of PFR

There is a maximum amount of payment of PP for itself to the Pension Fund. It is equal to an eight-time annual fixed contribution: 8 * 6204 * 26% * 12 \u003d 154851.84 rub. No longer you need to pay. The maximum amount of payment of the FIU applies to the accrual of taxpayers who have not submitted the income declaration on the tax authority on time.

IP on USN received an annual income of 800 tr. An individual entrepreneur must pay insurance premiums in 2016 - 19356,48 p. Supplementary fee for super-luminous income: (800 tr. - 300 tr.) \u003d 500 tr. * 1% \u003d 5 tr. Pension Fund We pay: 19356,48 p. + 5000 p. \u003d 24356.48 p.

Payments FFOMS

Calculation Formula: Mrot * 5.1% * 12 \u003d 6204 * 5.1% * 12 \u003d 3796,85 rub.

Include I. fFOMS contributions. The administrator of this payment in 2016 is the pension fund, there and transfer fees. From next year to collect and control payments will be the tax inspectorate. Therefore, by the end of the year, it is necessary to make reconciliation of payments to PFR IFFOMS.

Payments FSS

Insurance payment for the entrepreneur Social Insurance Foundation is voluntary. If you wish to receive disability benefits, pregnancy and childbirth or child care, you need to register with FSS as a taxpayer. For hired workers, the employer pays insurance premiums from his wage fund. For IP, the calculated value remains the same Mroth (Article 4.5 of Law No. 255-FZ).

Insurance premiums in 2016 are equal: 6204 * 12 * 2.9% \u003d 2158.99 rubles. To receive benefits in the next calendar year, we pay the current year until December 31. If the previous year is not closed, then you should not count on payments from FSS: the late fee of the penalty and fines does not threaten because the payment is voluntary.

Annual amount will not change when setting or deregistration of an entrepreneur throughout the year. Poss Voluntary FSS contributions recommends for women who are planning motherhood: in this case they will receive a maternity benefit and child allowance.

Payment and change of the status of IP over the reporting period

Pay insurance contributions in 2016 by an entrepreneur for myself You need from the moment of registration as SP and until the removal from the accounting. The amount of incomplete month is calculated only in the days of activity: payment of 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 SP from EGRNIP is excluded at the rate (part 4.4.1.st.14 of Law No. 212-FZ). But in practice this rule is ignored. Therefore, it is better to refer to the pension fund in its region and clarify the amounts and props of transfer.

If the subtleties of charges are not your rustle, then the calculation of insurance premiums in the FIU in 2016 for IP "For itself" will make a calculator.

You always need to pay a fixed fee for IP, except for the cases provided for in Article 12 of Law No. 400-FZ dated December 28, 2013. There are stipulated situations under which IP puts up activities without removing from accounting.

When you can not pay:

• During the period of urgent military service;
• For the time of child care to one and a half years;
• For the time of disabled person's 1, a disabled child or a pensioner over 80 years old;
• Military spouses, if there is no possibility to work;
• Spouses diplomats when they live abroad.

You can get liberation when termination of the IP activities without workers during this period, which is confirmed by the zero tax return. Documents are pension fund and there will also clarify additional requirements.

Payment order:

Fixed amounts of the FFR And the FFOMS for IP is listed until the end of this year, that is, until December 31. Incoming payment threatens the accrual of penalties. An additional amount of income exceeding from 300 thousand rubles. You can pay in the first quarter of next year, or until April 1. You can pay as completely and parts (quarterly, monthly). At the end of the activity, payments are paid no later than 15 calendar days from the date of application. The Voluntary FSS fee for IP pay at any time until the end of the reporting period.

To enumerate contributions from the beginning of 2016, new CBC introduced:

• Fixed payment of the FIU - 39210202140061100160;
• Additional payment of the FIU - 39210202140061200160;
• Fuss FOMS - 39210202103081011160.

In order not to make a mistake with the calculations - use the calculator. To reduce tax - take into account the tax system and choose the best transfer time.

Updated: November 30, 2018 by the author: All for IP

Each IP annually pays for obligatory insurance premiums - regardless of the fact of the activities and availability of workers. In this article we will tell you how to use our free calculator of contributions and how to independently calculate contributions - including for an incomplete year, when and where to pay them and what is for non-payment of contributions.

How to use the calculator?

• - the beginning of the activities of the IP - the day next for the date of registration in Eagle;
• - End of the activities of the IP - the day preceding the date of registration of the cessation of entrepreneurial activity.

Then in the "Income" field, enter the income per year if it exceeds 300 thousand rubles:

• - on USN revenues excluding expenses;
• - on ENVD and patent, we look at the imputed annual income from which the tax is paid, or the amount of income, an estimated patent;
• - On the basis of this amount of income that need to be reduced to a tax deduction.

At the bottom of the calculator to the right you will see the amounts of contributions to payment. The calculation is done automatically, it is not necessary to prescribe anything additionally.

How to calculate insurance premiums?

The amount of contributions consists of a fixed part of pension and medical insurance and additional 1% of contributions, which is paid from income in excess of 300 thousand per year. Props are paid for pension insurance.

Fixed contributions The entrepreneur pays, even if it does not work and does not receive income. Every year, officials must set the size of fixed contributions again. In our table you see what amounts of contributions to Russia entrepreneurs have been transferred over the past four years.

Extra 1% Contribution They pay those IP, who earn more than 300 thousand rubles a year. The amount of income is determined by the tax system, we have already written about it above.

The amount of pension insurance premiums for 2017, consisting of a fixed part and 1% from income above 300 thousand rubles, should not exceed 187,200 rubles.

Insurance premiums IP for an incomplete year

If the entrepreneur registered or closed the IP in the middle of the year, the insurance premiums are calculated, based on real-time activities in the status of the IP. To calculate, you need to know the number of full months of activity and the number of days in an incomplete month of activity. The date of registration of the IP and the date of registration of the cessation of entrepreneurial activity is not necessary:

• - The first day of IP activities is the day next after the date. state registration IP;
• - The last day of the activities of the IP is a day preceding the exclusion date of the entrepreneur from the Eagle.

Mandatory payment by particular month Calculated by the formula:

Mrots at the beginning of the year * Tariff * Number of activities Days / number of calendar days in a month

The amount of payment for the full months is calculated by the formula:

Mrots at the beginning of the year * Tariff * number of full months of activity

Then fold the results of calculations on these two formulas. It remains to clarify the tariffs for calculating pension and medical contributions:

• - PFR tariff - 26%;
• - Tariff FFOMS - 5.1%.

If incomes for an incomplete year exceeded 300 thousand rubles, with the amount of exceeding, calculate 1% of the preliminity of pension insurance.

Where to pay insurance premiums?

Since 2017, entrepreneurs pay contributions to tax inspection. This means that the requisites and CBCs have changed compared to the past years. Specify them in your tax inspection.

Contributions over the past years need to pay, respectively, in the budget of the FFM and the FFOMS budget. Specify the details in the district branches of the funds.

Dates of payment of contributions

Fixed IP contributions pay until the end of the calendar year. It can split the amount on the part or pay it simultaneously. Additional contributions It should be listed until April 1 next year. But it is allowed to pay them together with fixed contributions until December 31 of the relevant year.

If IP has ceased operation in the middle of the year, then pass payments need no later than 15 calendar days from the date of exclusion from the EGRIP.

Responsibility for non-payment of contributions

When late with the payment of IP contributions can get a penalty of 20% of the unpaid amount. The fine can be increased to 40% if officials establish that non-payment is delighted. In addition, for each day of delay, penalties are charged in the amount of 1/300 refinancing rates.

An individual entrepreneur must pay insurance premiums every year and FFOMS for itself and its employees, if any. Insurance deductions With salaries of employees are paid by installed ratesRead more. For itself, IP should pay insurance premiums in a fixed size.

When registering an individual as individual entrepreneurThe IP is registered with the Pension Fund (FFR) and the Mandatory Medical Insurance Fund (FFOMS). In these funds, IP is obliged to perform fixed payments in the manner prescribed by law. As for the Social Insurance Fund (FSS), the IP is not obliged to register and deduct. Do it can own initiative, after which pay contributions to voluntary insurance. This is relevant if IP wants to pay for hospital or maternity benefits.

The size of fixed payments depends on the minimum wage established for the current year. In 2016, Mrometa is 6204 rubles. In this regard, fixed IP contributions in 2016 take the following values.

Payment in the PFR

Fixed payment in the FIU in 2016 for IP depends on the size of the income received for the year. Payment is really fixed within 300,000 rubles. If IP revenues exceed 300,000 rubles, then the payment ceases to be fixed and depends on the size of the income received.

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 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 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 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. 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: 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. + 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 fixed payment 3796,85 rub.

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).