Executions of the Medical Insurance Fund. The amount of insurance deductions in the FFOMS. Insurance contributions of individual entrepreneurs

For most organizations and individual entrepreneurs social insurance - this is mandatory business management element. One of the state extrabudgetary funds, the interaction with which should be implemented - FFOMS (federal compulsory health insurance fund).

The legislative framework

Until the end of 2016, social insurance issues were regulated by Federal Law No. 212, to replace the chapter 34 of the Tax Code of the Russian Federation, which describes the following points:

• article 419 defines payers;
• article 420 indicates objects of taxation;
• article 421 determines the basis for accrual;
• article 423 speaks of reporting periods;
• article 425 defines tariffs.

In addition, the Tax Code of the Russian Federation reflects other information, for example, the procedure for calculating and other organizational issues.

Who should pay

According to Article 419 of the Tax Code, the persons who payments to individuals and those that do not produce similar operations must pay insurance contributions. Thus, to those who are obliged to pay, organizations can be equated, IP, as well as individuals.

In addition, according to the Tax Code of the Russian Federation, the payers are recognized by individuals engaged in private activities (notaries, practitioners, appraisers, etc, etc.).

Often the payer can be equated to several above categories. In such cases, insurance payments must be listed, given each of the grounds. Some payers have preferential conditions for social benefits. Thus, organizations that are in, charitable organizations and other enterprises can deduct on reduced tariffs or free from payments.

What is considered to be the object of taxation and the basis of calculation

As noted by the strength of №212-ФЗ, chapter 34 recognizes any payments intended to individuals by insurance premiums. Remuneration can be obtained on the basis of labor contracts or civil relationships.

In addition, to what is subject to contributions include remuneration arising from copyright contracts, alienation of works of art or science.

The object of taxation for persons who do not carry out any payments to other persons recognize the minimum wage and in certain cases of the income of the enterprise. It is also worth noting that according to the Tax Code could not be recognized as the object of the Cover:

• remuneration from the transfer of ownership;
• payments in favor of foreigners;
• voluntary payments within donations;
• payments under contracts concluded with FIFA (within the framework of World Cup 2018).

The base for calculating contributions is the amount of payments for a certain period of time for each insured person. Accordingly, for entrepreneurs who do not produce payments, the base will be determined by minimum wage.

Tariffs 2018

Social pay rates in 2018 have not changed and for the FFOMs remained at the level of 5.1%. As for preferential tariffs, in some cases the requirements have become more detailed.

Due to changes in the field social deductionsThe order of payment has changed. Because contributions now need to be transferred to the Federal Tax Service, the code has changed budget classification.

For each of the types social contributions There is a CBC. For transfer to the federal fund of compulsory medical insurance should be used by the CBK 182 1 02 02103 08 1013 160 .

Consider how insurance premiums in the FFOMS are calculated. As an example, take a separate employee of the organization. Suppose that for March the month of his salary was 25,000 rubles, of which 20,000 is its salary, and the remaining 5000 is the payment of the hospital. The amount that must be listed in the FFOMS for this employee in the current month is determined as follows:

(25 000 - 5000) * 5.1% / 100% \u003d 1020 rubles

As can be seen, the salary with which they are calculated social payments, it was reduced to the amount of payment of the hospital, because the payments of this nature cannot be included in the database for accruals.

As another example, we give an individual entrepreneur who has no hired workers, but also obliged to produce deductions to the FFOMS. For example, an appraiser received income per year in the amount of 2 million rubles. The amount he is obliged to list on health insurance will be calculated as:

11 163 * 12 * 5.1% / 100% \u003d 6832 rubles, where

11 163 - Mrometa, 12 - the number of months per year, 5.1% is the current tariff.

As can be seen, deductions in the FFOMS do not depend on the level of income and are determined on the basis of minimum size wage.

The last example will consider how social payments on preferential rates are calculated. So, an enterprise engaged in scientific research and a resident of the Skolkovo project will be required to produce social benefits in the following amount:

30 000 * 0.1% / 100% \u003d 30 rubles, where

30 000 is a scientist salary.

Employee contributions must be transferred monthly, while in terms of deductions for themselves, individual entrepreneurs can pay every year. However, in some tax schemes, it is beneficial to carry out the deductions of parts during the year, because it helps to reduce the accrued taxes.

In order to fulfill the obligation to social insurance, it is enough to fill out the receipt and visit the nearest branch of the bank. Unlike pensioning deductions, where you can fill out a receipt using an online service, a receipt for payment in the FFOMs must be filled yourself. To do this, you need to know the details of the recipient and payer.

Conducting payment of insurance premiums from the current account, it is necessary to fill correctly. For this, you will need, the CBK, the details of the FTS. In addition, it is necessary to correctly indicate, for example, "insurance premiums in FFOMS" or "Insurance contributions to Pension Fund Fixed size.

The procedure for calculations on insurance premiums, including the transfer period, is regulated by Article 431 of the Tax Code of the Russian Federation. Insurance deductions must be paid no later than the 15th. If the end of the term falls on the day off or holiday, the next time will be considered the next business day. So, for March and June 2019 it will be necessary to list contributions. no later than April 15 and July, respectively.

Entrepreneurs who have no workers must list insurance premiums for themselves no later than the end of the year. If the annual income exceeded the amount of 300,000 rubles, it is necessary to add a percentage of the amount exceeding this limit and to produce deductions no later than April. This rule is valid for pension deductions, whereas for payments in the FFOMS value remains unchanged at any income level.

For violation of the terms of payment for organizations and entrepreneurs threatened fines in 20% According to Article 122 of the Tax Code. If the payer deliberately does not produce deductions to the FFOMS or violates the settlement agency, he may face a fine up to 40% from unpaid amount.

In addition, there are sanctions against payers who do not provide information on deductions within the deadline. For this violation, a punishment in the amount of 500 or 1000 rubles may be imposed for each employee, depending on how reporting, on paper or as an electronic document.

Accrual and payment of contributions, reporting - in this video.

Payment of mandatory tax contributions no longer raises questions. However, in addition to such payments there are still insurance premiums in extrabudgetary funds. The procedure for accrualing insurance premiums, their payment and reflection in the accounting enterprises are regulated by law. This article will be given detailed information About how and what time contributions are accrued, which documents are compiled and how these actions are reflected in accounting documentation Companies.

Contributions accrued to pay in favor of social funds are called insurance. The base for calculating contributions is the final amount of salaries in the organization and other payments associated with it, for example, premiums or surcharges for processing.

Legislative in the FZ-212 dated July 24, 2009, as amended from 2017, several rules and standards were established, according to which everyone to take or a legal entity must be accrued and subsequent funds in the following funds:

• PFR - Pension Fund;
• FSS - Social Insurance Fund;
• FOMS - Compulsory Medical Insurance Fund.

Coefficients and calculation base for calculating contributions to mandatory insurance funds

All calculations associated with payment of insurance premiums at the enterprise must exercise an authorized person: director or accountant. To calculate the introduction, each fund applies their coefficients and restrictions on the calculated database are applied:

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Consider this issue.

The procedure for accrual of contributions to the FIU

The enterprise operating on the general basis contributions is calculated with the use of tariffs, which in 2017 remained the same - 22%, within the framework of the established calculation base.

As for the period of accrual insurance premiums, they also remained the same:

• the estimated period is the calendar year;
• reporting periods - 1st quarter, half of the year, 9 months.

The listing of this amount is made with an indication of the code of the budget classification (CBC), and after that, the pension fund independently distributes received funds between insurance and cumulative part, on the basis of personalized accounting data, as well as, taking into account the order of pension charges chose a citizen.

An example of an insurance premium accrual table:

As for restrictions on the size of the calculation base, in 2017 it should not exceed 876 thousand rubles. If the total size wages exceeded this indicator, then followed pension contributions Calculated at a rate of 10%. In accounting, this accrual is displayed as wiring: Dt 20 (25,26,44) - CT 69-2.

The procedure for accrual of contributions to the FSS

Insurance contributions to the FSS are one of the most important enumerations, since in the future these funds are used to pay temporary disability, decret and childbirth, when injured in production.

When accrued, the following tariffs are valid:

• 2.9% - payment of temporary disability;
• 0.2-8.5% - insurance against industrial accidents.

The size of the second coefficient depends on which one of the 32 risk classes in production is owned by the company. For the first type of contributions, a limitation of the calculated base for 2017 in the amount of 755 thousand rubles was established. In case of exceeding this indicator, contributions are not held. When accrued from accidents, there are no restrictions. In the accounting documentation, the calculations are reflected in the form of wiring: Dt 20 (25,26,44) - CT 69-1.

All accruals are reflected in the calculation of the FSS-4, which is surrendered quarterly, not later than the 20th day of the next month.

The procedure for accrual of contributions to the FOMS

The coefficient for the accrual of contributions is 5.1%, and there are no restrictions on the calculated database. IN accounting reporting Accrual is displayed as wiring: DT 20 (25,26,44) - CT 69-3.

Sometimes there are situations where the late payment of accruals on the enterprise is charged with penalties. In accounting, this accrual is reflected in the form of wiring: Dt 91 - CT 69 (according to which tax foam tax).

An example of calculating insurance premiums

Let us give an example on calculating contributions to each fund to concrete enterprise. In Orion LLC, the wage foundation for the 1st quarter of 2017 amounted to:

• january - 125,000 rubles;
• february - 129,000 rubles;
• march - 118,000 rubles.

Calculate contributions to the FIU, FSS and FOMS.

1. (125 000 * 22%) + (129 000 * 22%) + (118 000 * 22%) \u003d 81 840 rub. - total amount contributions to the FIU for the first quarter of 2017.
2. (125 000 * 2.9%) + (129 000 * 2.9%) + (118 000 * 2.9%) \u003d 10 788 rub. - The total amount of contributions to the FSS for the first quarter of 2017 by temporary disability.
3. (125 000 * 0.2%) + (129 000 * 0.2%) + (118 000 * 0.2%) \u003d 74.4 rubles. - The final amount of contributions to the FSS at a rate of 0.2% for the first quarter of 2017 on industrial accidents.
4. (125 000 * 5.1%) + (129,000 * 5.1%) + (118 000 * 5.1%) \u003d 18 972 rub. - Payments in the FOMS.

Total: 81 840 + 10 788 + 74,4 + 18 972 \u003d 116 647.4 rub. - The total amount of stricter contributions in the enterprise.

Compliance of the company's area of \u200b\u200bthe proposed product assortment. - Study of the enterprise's premises for ventilation, pollution, lighting and some other indicators. - Research of industrial equipment, technology of preparation, storage and sale of food products. - Providing guarantees to consumers, proper design contracts for the provision of services. - Documentation for the current and general disinfection of the premises and equipment. - Discount price tags on products, indicating the exact price, production and shelf life of goods, signatures of responsible persons indicating the date. - Measurement of light, air temperature, humidity in Premises. - Study of the timing of storage and sale of goods. - Providing the consumer to the consumer full and adequate information about the preparation by applying it to the price tag.

Difference FOMS and FSS

Examples of such organs: 6. The Federal Antimonopoly Service (FAS) is the executive body with which almost any business may encounter during its activities. The powers of this service are quite wide: - control and supervision of compliance with legislation in the field of competition in commodity markets; - protection of competition in the financial services market; - control of food prices; - control of fuel prices; - control over the placement of orders during open auctions in electronic form; - control over compliance with legislation on advertising is monitoring the implementation of foreign investment.
7.

Federal Customs Service (FCS). Communication with this service you will not be able to implement foreign economic activity. 8. The Federal Migration Service (FMS) will be interested in you, and you - to her if you have foreigners among hired workers.

Insurance contributions to the FIU, FSS and FOMS

For non-working citizens, the insurer of OMS speaks by the state, thanks to which the spectrum is available for them. medical services In the same volume as for working. In 2011 adopted the federal law № 326 "On compulsory health insurance in the Russian Federation", which was taken to the category of insured by OMS foreign citizenshaving temporary registration or residence permit, stateless persons and refugees.

Attention

Thanks to the law, it has now become possible to choose the most appropriate therapeutic institution and physician. Also legalized the right to demand the compensation caused by medical or insurance organizations of moral, material or physical damage caused by medical or insurance organizations.

Insurance contributions to the FOMS is the duty of any organization

USN, applying benefits for accrual of contributions 20 0 0 20 - IT organizations 8 4 2 14 - residents of a technical and innovative or tourist and recreational special economic zone 8 4 2 14 - Economic societies created by budgetary research institutions 8 4 2 14 - project participants "Skolkovo" 14 0 0 0 14 - payers members of the crews of ships regarding payments to members of the crews of vessels 0 0 0 0 - Pharmacies on UNVD in relation to workers engaged in pharmaceutical activities 20 0 0 20 - Non-commercial organizations At the USN 20 0 0 0 20 - Charitable organizations on the USN 20 0 0 20 - IP, applying the patent system of taxation 20 0 0 20 - participants of the FEZ Crimea and Sevastopol 6 0.1 1.5 7.6 - residents of the territory of ahead of socio-economic development 6 0.1 1.5 7.6 - Timing of insurance premiums In 2018, insurance premiums in the funds are listed every month until the 15th day of the next month.

Foundation for Social Insurance RF and Foundation for Mandatory Medical Insurance of the Russian Federation

Supplement 2016: If the special production of working conditions has not been carried out, then there are rates:

• 9% - for the employees specified in paragraphs 1 of paragraph 1 of Article 27 of the Law No. 113-FZ;
• 6% - in relation to workers, the list of which is given in paragraph 2-18 of paragraph 1 of Article 27 of the same law.

If the special price was carried out, the rate depends on the established class of working conditions. For harmful and dangerous class, rates are installed from 2 to 8%.
Reporting on insurance premiums in the FIU must be passed the following reports:

• RSV-1.

Download Sample Filling RSV-1 in 2016. These reports are rented quarterly until the 15th of the second month following the reporting period.
Thus, reports are submitted until May 15 for the 1st quarter, until August 15 per half, until November 15 for 9 months and until February 15 per year. How the dates of filing RSV-1 since 2015 can be read here.

Insurance contributions to the FFR, FFOMS and FSS in 2017

Info

Taxes from our income are distributed in three Kubashchi - the so-called extrabudgetary funds: to the Pension Fund of the Russian Federation (FIU), the Social Insurance Fund (FSS) and the Fund of Compulsory Medical Insurance (FOMS). In general, all these organizations are what they are component parts financial system Countries have a strict direction of use of funds and spent on those goals that are not included in the state budget.

• pension fund takes 22% of the employee's taxable income;
• social Foundation - 2.9%;
• medical insurance fund - 5.1% of the insurance factor.

These contributions come in the form of mandatory monthly payments. Let us dwell more on deductions to the Medical Insurance Fund.

Insurance fees in 2018

Organizations and individual entrepreneurs leading business in the territory of the Russian Federation are required to accrue insurance premiums. Since 2017, the contribution administrator will be the FNS (ch. 34 of the Tax Code of the Russian Federation).
Report and pay insurance premiums will need to be at the expense of the tax inspectorate.

• Contributions to mandatory pension insurance Make up 22%.
• Contributions for compulsory medical insurance.

Employers are paid medical contributions At the rate of 5.1% of the taxable payments listed by the employee during the reporting period.

• Contributions for compulsory social insurance in case of temporary disability and due to maternity.

The contributions paid to this fund amount to 2.9% of the taxable payments (due to these contributions, FSS pays benefits for sick leave, maternity and other benefits).

On the activities of the Federal Fund for Mandatory Medical Insurance (FFOMS)

In the expenditures of the FSS budget, the main proportion accounts for temporary disability benefits, pregnancy and childbirth, at the birth of a child, to care for the child until the age of the age of one and a half years, the federal law of July 24, 1998 came into force on the burial in 2000. . № 125-FZ "On compulsory social insurance against industrial accidents and professional diseases"(As amended by July 17, 1999). Insurance rates For compulsory social insurance against industrial accidents and occupational diseases, the economies (sub-sectors) of the economy are established in accordance with the grades of professional risk. Insurance payments They are carried out in connection with the death of the insured and for the payment of additional expenses of the insured for its medical, social and professional rehabilitation.
IN this case There is a possibility to a little postponing the payment of wages and transfer insurance contributions to the funds, but the reporting still needs to be provided, the truth is zero. The calculation of the contributions amount contributions to the FOMS is payments in the amount of 5.1% of the amount of wages paid and the premiums to each employee.

This amount is paid from the settlement account of the organization, reducing its income. However, at the same time, the amount of insurance premiums can be reduced to income tax, tax on the UPIN or tax on UNVD, but not more than 50%.

The amounts of contributions are paid every month on the day of the salary of employees on a specific CBC to the budget. Contributions to the FOMS are a guarantee of each employee that in case of illness, it will definitely receive temporary disability benefits. The first three days of the disease are paid at the expense of the employer, and the next period - at the expense of the budget.

Difference FOMS and FSS

As soon as the salary calculated from the beginning of the year the growing outcome will reach this limit value, only it will be applied 10% for all categories of citizens. In 2013, the limit base for the accrual of insurance premiums was 568,000 rubles. In 2014 - 624,000 rubles. In 2016 - 800,000 rubles. Thus, in 2014, salary within limit base There is a rate of 22%, the salary of over this base is the rate of 10%.
All of these 10% will be insurance Pensions. Supplement 2016: Pension deductions are performed at a rate of 22%, this rate is applicable until the total salary of the employee will reach 800,000 rubles from the beginning of the year, from incomes over this amount contributions to the FIU are deducted at a rate of 10%. In addition to the main rates, there are also additional rates in the FIU, which only apply to certain categories of workers.

Calculations from the FSS - the procedure for calculating and paying Contributions to this fund is an urgent topic not only for employers, employees, but also for individuals who enjoy the work of other physicists for a fee. On how to correctly calculate and pay insurance premiums in social, we will tell in this article.

Who should pay insurance premiums in FSS with salaries and other payments

There are two types of payments in FSS, regulated by different laws:

• "On compulsory social insurance in case of temporary disability and due to motherhood" dated December 29, 2006 No. 255-FZ;
• "On compulsory social insurance against accidents at the production and occupational diseases" of 24.07.1998 No. 125-FZ.

In addition, insurance in extrabudgetary funds regulated general law dated 07/24/2009 No. 212-FZ (it will loss from 01/01/2017).

About who is the insured and payer of insurance premiums in the FSS, says in Art. 2.1 of Law No. 255-FZ and Art. 3 of Law No. 125-FZ. The main promise of these articles is that if anyone hires a person to be mandatory social insurance, it automatically becomes an insured, obliged to charge and pay contributions to the FSS. Insurers can be:

• any legal entities, including foreign organizationsworking on the territory of the Russian Federation;
• physics that are not IP.

Now we'll figure it out who in obligatory Must be insured to FSS. This is set out in Art. 2 of Law No. 255-FZ and Art. 5 of Law No. 125-FZ. The table below indicates who is specifically subject to insurance:

• from citizens of the Russian Federation;
• foreigners and stateless persons living in the Russian Federation all the time or not always;
• aliens and stateless persons in the Russian Federation temporarily.

• state civil and municipal employees;
• persons who replace the state allegations of the Russian Federation, the state ownership of the subject of the Russian Federation, as well as municipal state allegations, replaced on an ongoing basis;
• members of the production cooperative who personally participate in its activities;
• clergy.

How to calculate contributions to the FSS for Insurance and Insurance against Accidents (example)

The basis for accrual of contributions is the payments by the employer to their insured employee in accordance with the employment contract or, in some cases, the treaty of the GDC (Article 8 of Law No. 212-FZ and Article 20.1 of Law No. 125-FZ). At the same time, Art. 9 of Law No. 212-FZ and Art. 20.2 of Law No. 125-FZ provide a list of payments that should not be taken into account when calculating the basis for social support.

The limit for accrual of payments in the FSS at this in 2016 is the amount of 718,000 rubles. by virtue of PP. 4-5 of the Law No. 212-FZ and the Decree of the Government of the Russian Federation of November 26, 2015 No. 1265. Above this amount, contributions are not charged for contributions to trauma there are no restrictions.

The contributions rate at the present in 2016 is 2.9% (Article 58.2 of Law No. 212-FZ). But there are also reduced tariffs for some insureders, you can find them in Art. 58 of Law No. 212-FZ. The contributions rates "on injuries" are painted in the law on tariffs for insurance against NSIPS of December 22, 2005 No. 179-FZ and vary in the range of 0.2-8.5%, to some organizations specified in Art. 2 of the Law No. 179-FZ gives a discount of 40%. As well as the insured can earn some discounts or, on the contrary, allowance for its results, given the assessment of labor protection (Art. 22 of Law No. 125-FZ).

Monthly payment is calculated as follows:

P (n) \u003d (b × T) - σp (1, 2 ... n - 1),

P (N) - Monthly mandatory payment per month n;

B - base from the beginning of the year the growing outcome until the end of the month for which the calculation is underway;

T - the percentage of insurance premiums;

Σp (1, 2 ... n - 1) - the amount of monthly payments for previous months.

Example

The monthly salary of the engineer Shippetnikova P. Yu. Equal to 123 700 rubles. From January to June, he worked without hospitals, vacations and business trips, receiving 123,700 rubles. monthly. Calculate contributions to the FSS, which should pay the employer for shipping ship in May and June. The organization refers to the 1st Class of Profit.

Check if the limit base was exceeded in May:

123 700 × 5 \u003d 618 500 rub.

No, not exceeded, so you will install a fee in case:

618 500 × 2.9% - 123 700 × 4 × 12.9% \u003d 3587.3 rubles.

NSIPS fee:

618 500 × 0.2% - 123 700 × 4 × 0.2% \u003d 247.4 rub.

In June, the base is 123 700 × 6 \u003d 742,200 rubles, which is more than the limit base of 718,000 rubles. Therefore, in the first half of the year, the contribution to this is counting from 718,000 rubles. Accrued to payment in June:

718 000 × 2.9% - 618 500 × 2.9% \u003d 2885.5 rubles.

NSIPS fee:

742 200 × 0.2% - 618 500 × 0.2% \u003d 247.4 rubles.

When to make payments and how to report to the FSS in 2016

Pay the calculated payment is needed no later than the 15th day of the next month (clause 5 of Article 15 of Law No. 212-FZ, paragraph 4 of Art. 22 of Law No. 125-FZ).

About what prepares for us the coming year regarding the calculations on insurance premiums - in the article.

Calculation of contributions and reporting for voluntary insured by

rules voluntary insurance In the FSS in case are considered in Art. 4.5 of Law No. 255-FZ. The annual amount of contributions is calculated on the basis of the minimum wage, operating at the beginning of the year, and rates of 2.9%. Thus, the formula for calculation:

N \u003d Mrot × T × 12,

P - the amount of contributions for the current year;

Mrots - the minimum wage determined at the beginning of the year for which we consider contributions;

T - the percentage of social support.

This amount is listed to the Volunteer Fund should be until the end of the present year - until December 31.

RESULTS

Social support in FSS are charged for payments to workers who have labor Relations with the insured. They pay contributions not only to the organization, but also the saline, hiring workers. It is also necessary to remember the limit values \u200b\u200bof the base, when the contributions to the FSS are not needed.

What is insurance premiums

Insurance premiums are mandatory payments for pension, medical and social insurance of workers and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions is again transferred to the federal tax ServiceThat until 2010 has already been collecting such payments called the ESN (single social tax).

IN tax code Made new chapter 34, which regulates the calculation and payment of contributions to:

• mandatory pension insurance;
• mandatory medical insurance;
• social insurance in case of temporary disability and motherhood.

You need to pay these types of contributions no longer in the funds, but in your tax inspection. Contributions to injuries for employees remained in the introduction of the Social Insurance Fund, nothing has changed against them.

Among the payers of the insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as individual and as a business entity. IP is the employer himself, so the duty to ensure my pension and medical insurance falls on it.

Who should pay insurance premiums

The procedure for accrualing and payment of mandatory insurance premiums causes many disputes. Entrepreneurs, not leading activities or not receiving profit from it, believe that payment of mandatory insurance premiums in such situations is not substantiated. The state comes from the fact that a person who continues to be listed in the State Register of PI, despite the lack of activities or profits from it, has its reasons. Conditionally speaking, no one bothers him, due to the lack of income, stop entrepreneurial activities, to play from the registration accounting, and if necessary, to register again.

The courts, including the highest, always indicate that the obligation to pay insurance contributions arises from the IP from the moment they acquire such status and is not related to the actual implementation of the activities and receipt of income.

Calculation of insurance premiums IP for itself

An individual entrepreneur is obliged to make insurance premiums for itself, all the time as he has the status of a business entity, except grace periods According to their non-payment.

Article 430 of the Tax Code of the Russian Federation makes it possible to individual entrepreneurs not to pay insurance premiums for compulsory pension and medical insurance if they temporarily do not act in cases:

• passing military service upon call, child care to one and a half years, disabled child, disabled 1 group, older people over 80 years old;
• accommodation with spouse - servicemen under the contract when non-employment opportunities in total up to five years;
• accommodation abroad with a spouse aimed at the diplomatic confinement and consulates of the Russian Federation, (also not more than five years old).

The lack of activity in such periods must be confirmed in documented, and the suspension of payment of contributions is necessary in its IFTS.

If IP has the right to benefit, but continues to receive income from business activities, then the insurance premiums should pay for general reasons.

And now the most important thing - about the same amounts required contributions PP are we talking about? For yourself in 2019 individual entrepreneur Must list payments only for compulsory pension and medical insurance. Transfer of social insurance premiums for hospital and decal payments IP produces voluntary.

Insurance contributions of the IP in 2019 no longer depend on the size of the minimum wage (minimum wage size), and are fixed amounts approved by the government:

• Contributions to Mandatory Medical Insurance (OMS) - 6 884 rubles per year.
• Contributions for compulsory pension insurance (OPS) are partially differentiated and consist of fixed amount in 29 354 rubles and additional contribution.
• Additional contribution is paid if IP revenues are more than 300 thousand rubles per year. It is calculated as 1% From the amount of income exceeding this limit.

Calculator insurance premiums for 2019:

It is necessary to pay insurance premiums worth: - p.

Payment is made of:

✐Example ▼

Suppose that the entrepreneur received in 2019 the income in the amount of 1,200,000 rubles. Calculate the amount of insurance premiums IP to pay:

• pension insurance contributions will be calculated in this way: 29 354 + ((1,200,000 - 300,000) * 1%) \u003d 38 354 rubles.
• contributions to medical insurance will remain at the same level and amount to 6,884 rubles at any level of income.

Total: the total amount of insurance premiums for itself in this example is 45,238 rubles.

The upper limitation of the size of contributions to the OPS is also introduced - in 2019, this amount cannot exceed the figure of 234,832 rubles.

In the above formulas, the cost calculation was shown insurance yearIf the entrepreneur was not registered at first or stopped the activity before it ended, then all the calculated amounts are proportionally reduced. In these cases, only full months should be taken into account and calendar days (for incomplete month) In which a person had the status of an entrepreneur.

Let's summarize:

• In 2019, IP fees for themselves at an annual income that does not exceed 300 thousand rubles, including in the absence of activity or profits from it, will be 36,238 rubles, at the rate of: 29 354 rubles of contributions to the OPS plus 6,884 rubles of composhes on OMS .
• If the amount of revenues exceeds 300 thousand rubles, then the amount to payment will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.

What to consider income when calculating insurance premiums

Determination of income to calculate IP contributions depends on

• - revenues from sales and non-engineering income without expenses, including when applying

At our service, you can absolutely free to prepare a notification of the transition to the SPN for IP (relevant for 2019):

• on - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
• on - potentially possible annual income, on the basis of which the cost of a patent is calculated;
• on incomes taken into account for tax purposes, without deducting costs;
• on - revenues received from business activities.

If IP combines tax regimes, then incomes in different modes are summed up.

To choose the most favorable system Taxation specifically for your business, we recommend using the free advice of professionals who will help to choose a mode with minimal payments.

Terms of payment of insurance premiums IP

Insurance contributions for themselves in terms of income not exceeding 300 thousand rubles, (i.e., the amount of 36,238 rubles) The entrepreneur must pay until December 31 of the current year. At the same time, it is worth using the ability to reduce, in some cases, the amount of taxes accrued by making insurance premiums quarterly, about what will be considered in the examples.

Please note: there is no such thing as "IP insurance premiums for the quarter." The main thing is to pay the whole amount of 36,238 rubles to December 31 of the current year by any part and at any time. The breakdown of the specified amount into four equal parts is applied only for conventional examples.

For example, if you do not assume income in the first and (or) second quarter, it makes no sense to rush to the payment of contributions. You may be more profitable to pay 3 \\ 4 or even all annual amount In the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or mid-year, then the bulk of contributions must be paid in the same quarter.

The essence of the ability to reduce the accrued single tax In order to in the quarter, which is expected to be significant advance payment By tax, you were able to consider the amount of insurance premiums made in the same quarter. At the same time, contributions must be listed before you expect the amount of a single tax to pay.

As for ENVD, there is no concept for him zero declarations By imputed tax. If you are a payer of this tax, then the lack of income will not be the basis for its non-payment. Pay an imputed tax, calculated on a special formula, will still have to the quarter on the basis of the quarterly declaration. For just it will be reasonable to pay insurance premiums every quarter to equal shares if the quarterly amounts of imputed income do not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred until July 1, 2020 (previously the term was until April 1, next to the reporting). But if the limit is exceeded at the beginning or middle of the year, then these additional contributions can be made before, because They can also be taken into account when calculating taxes. This is the same as the same rule - a decrease in tax due to contributions paid in the same quarter before tax on payment will be calculated.

Insurance fees IP with employees

Becoming an employer, in addition to contributions for itself, the entrepreneur must pay insurance premiums for its employees.

In the general case, the amount of insurance premiums for employees under employment contracts amount to 30% of all payments in their favor (except for those not subject to taxation for this purpose) and consist of:

• contributions for compulsory pension insurance of OPS employees - 22%;
• contributions for compulsory social insurance OSS - 2.9%;
• contributions to compulsory medical oMS insurance - 5,1%.

Additionally, the FSS pay a fee for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. According to civilian legal contracts, the remuneration to the Contractor is necessarily assumed by insurance premiums on the OPS (22%) and on OMS (5.1%), and the need for social insurance contributions should be provided for by contractual conditions.

After since the beginning of the year, the amount of amount paid to the employee will exceed the limit value of the base for the accrual of insurance premiums (in 2019 it is 1,150,000 rubles), payments for OPS are reduced to 10%. Limit value The base for the accrual of insurance premiums on the OSS in 2019 is 865,000 rubles, after which the fees for the payment of hospital and motherhood are not charged.

Unlike IP fees for itself, insurance premiums for workers should pay monthly, no later than the 15th day of the month following the calculated one.

If you need help in selection of activities involving the smallest insurance premiums for employees, we advise you to use free consultation Our specialists.

Interestingly, the entrepreneur has the right to be a hired employee with another IP, but cannot issue labor book By yourself. At the same time, insurance premiums paid for him, as for the employee, do not exempt the IP from paying contributions for themselves.

How to reduce tax amounts to pay at the expense of insurance premiums

One of the advantages when choosing an organizational and legal form of the PI, in comparison with LLC, is the ability to reduce the accrued tax on the listed insurance premiums. The amounts of possible tax reduction to pay will differ from the selected tax regime and the availability of workers.

IMPORTANT: The amount of insurance premium insurance premiums themselves, calculated above, cannot be reduced, but in some cases, due to paid contributions, the amounts of taxes themselves can be reduced.

Reduce the accrued tax can only be reduced on the modes of USN "income" and UNVD, and to reduce tax base. The amount with which the tax will be calculated is possible on the USN "revenues minus expenses", ESHN and on the basis. Entrepreneurs working only on the patent system, without combining regimes, reduce the cost of a patent for the amount of insurance premiums cannot. This applies to IP contributions and for itself, and for employees.

Our specialists can help you choose the most profitable. tax regime And they will prompt how to correctly reduce insurance premiums.

IP contributions on USN with the object of taxation "Revenues"

Entrepreneurs in this mode, not having workers, have the right to reduce the accrued single tax on the entire amount of paid contributions (Article 346.21 of the Tax Code of the Russian Federation). This does not need to notice tax authorities, but you need to reflect paid contributions to the book of income and expenses and the annual tax Declaration on USNConsider several simplified examples.

✐Example ▼

1.IP using tax uSN system "Revenues" and working independently received an annual income in the amount of 380,000 rubles. The calculated tax amounted to 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. Insurance contributions. The total amount of a single tax can be reduced to the paid contributions, so the tax to pay for the year will not be at all (22,800 - 32 385<0).

2. And the entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles. (700,000 * 6%), and contributions paid during the year quarterly - 40,238 rubles, at the rate of (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax to payment will be only (42 000 - 40 238) = 1,762 rubles.

3. If the entrepreneur in this mode uses hired labor in this mode, he has the right to reduce the accrued single tax at the expense of the amounts of paid contributions (in this case, contributions and for itself and for employees) are not more than 50%.

Considered above the IP with annual income of 700,000 rubles. He has two employees and paid 80,000 rubles for them as contributions.The accrued single tax will be 42,000 rubles. (700,000 * 6%), while reduce it in the presence of workers, you can only by 50%, i.e. for 21 000 rubles. The remaining 21 000 rubles. Unified tax must be transferred to the budget.

IP contributions using UNVD

IP on UNVD without hired workers can reduce tax on the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017, only contributions paid for employees were allowed to take into account, and in the amount of no more than 50% of the tax. But in 2019, the order of reducing the quarterly tax on UNVD due to contributions exactly the same as Usn revenues. IP employers are entitled to take into account both contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each block separately. In the quarter, in which hired work was not used, the tax can be reduced to 100%. And in the quarter, when hired employees were attracted, the tax reduces only up to 50%.Thus, an important condition for reducing the tax to payments to the UPIN "income" and UNVD is the listing of contributions and before the tax itself is paid.

PI contributions when combining USN and UNVD

When combining such modes, you need to pay attention to workers employed in these activities. If there are no employees in the "simplified" activity, and in the "imputed" they were taken to the staff, the tax of the UCN can be reduced to IP fees for themselves, and the ENVD tax can only be reduced to 50% of the amount of contributions listed for employees (the letter of the Ministry of Finance No. 03-11-11 / 130 dated 04/03/2013).

And, on the contrary, in the absence of workers on UNVD, the contributions of the PP for themselves can be attributed to a decrease in the "imputed" tax, and the "simplified" tax can be reduced to 50% on the amount of contributions for employees (explanations of the Ministry of Finance No. 03-11-11 / 15001 from 04/29/2013).

According to Art. 346.18 NK, when combining special regimes, taxpayers should conduct separate accounting of income and expenses, which may be quite complicated and demand to appeal to specialists.

IP contributions when combining USN and Patent

It has already been said that entrepreneurs on the patent taxation system cannot reduce its value on the amount of contributions. In the case of compatible with the UPN and a patent, an entrepreneur who has no workers can reduce the amount of a single tax on the activities on a simplified amount of insurance premiums paid for itself (a letter of the Federal Tax Service of Russia of 28.02.2014 No. GD-4-3 / [Email Protected]).

IP on USN "Revenues minus expenses"

Entrepreneurs in this mode take into account the paid contributions in expenditures, thereby reducing the tax base for calculating the unified tax. In expenditures, you can take into account both fees for yourself and contributions for employees. It cannot be reduced by the payment of the payment for payment, so the saved amounts will be less than on the USN "income."

IP on the general tax system

These entrepreneurs include paid contributions to their expenses and, thus, reduce the amount of income from which NDFL will be accrued.

IP reporting on insurance premiums

An individual entrepreneur who has no workers should not be reported on the payment of insurance premiums for itself. In 2019, IP - the employer must take the following statements, where reflects the amount of contributions listed for its employees:

• in the FIU monthly, in form - no later than the 15th day of the month following the reporting month;
• in the FSS quarterly in form - no later than the 20th day of the month following the reporting quarter;
• in the IFST quarterly in the form - no later than the end of the next month after the end of the reporting quarter;
• in the IFST quarterly in the form - no later than the 30th day of the next month after the end of the reporting quarter;
• in IFTS, once a year in form 2-NDFL - no later than April 1 for the previous year.

Responsibility IP for non-payment of insurance premiums

In 2019, the following sanctions are provided for non-reporting and untimely payment of insurance premiums:

• The failure of the calculation within the set period is 5% of the amounts not paid within the amount of contributions payable, for each complete or incomplete month from the day established for its presentation, but not more than 30% of the amount and at least 1000 rubles (Article 119 (1 ) NK RF).
• A gross violation of the rules of accounting, which caused the understatement of the base for the accrual of insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120 (3) of the Tax Code of the Russian Federation).
• Non-payment or incomplete payment of insurance premiums As a result of the undertaking of the base of their accrual, other incorrect calculation of insurance premiums or other illegal actions (inaction) - 20% of the unlawful amount of insurance premiums (Article 122 (1) of the Tax Code of the Russian Federation).
• Intentional non-payment or incomplete payment of contributions - 40% of the unshaven amount of insurance premiums (Article 122 (3) of the Tax Code of the Russian Federation).
• Failure to submit within the prescribed period or submission of incomplete or unreliable information of personalized reporting in the FIU - 500 rubles for each insured person (Article 17 No. 27-FZ)

If you want to avoid annoying financial losses, it is necessary, first of all, to competently organize accounting. In order for you without any material risks to try the option of accounting outsourcing and whether it is suitable for you, we are ready to provide our users with 1C month of free accounting.