The amount of insurance premiums in the PFR year for SP. Tax savings for sole proprietors

From January 1, 2014, the amendments made to the legislation on insurance premiums come into force. Some of them will affect all companies.

In 2014, for the bulk of companies in the state off-budget funds will remain at the level of 2013.

General insurance premium rates

Most companies in the new year will pay insurance premiums within the established marginal base at an aggregate rate of 30%, of which 22% go to the PFR budget, 2.9% to the RF FSS and 5.1% to the FFOMS.

As in 2013, from payments in excess of the established limit of the base, insurance premiums are charged only to the Pension Fund of the Russian Federation at a rate of 10% to finance the insurance part of the labor pension. It follows:

  • from paragraph 1 of Article 33.3 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter - Law No. 167-FZ);
  • Part 1 of Article 58.2 of Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund” (hereinafter referred to as Law No. 212-FZ).

Note! The maximum amount of the taxable base in 2014
From January 1, 2014, for the calculation of insurance premiums is 624,000 rubles. (clause 1 of the Decree of the Government of the Russian Federation of November 30, 2013 No. 1101). The base is determined for each individual on an accrual basis from the beginning of the year. In 2013, the marginal base was equal to 568,000 rubles. (clause 1 of the Decree of the Government of the Russian Federation of December 10, 2012 No. 1276).

Changes in insurance premium rates were introduced by Federal Law No. 351-FZ dated 04.12.2013. They touched upon the procedure for distributing insurance premiums to the Pension Fund of the Russian Federation.

The funded part of the labor pension for employees born in 1967 and younger

Employees born in 1967 and younger participate in the formation of the funded part of the labor pension. Until December 31, 2015, they have the opportunity to choose the rate of the insurance premium for the funded part of the labor pension.

The right to choose an insurance rate is regulated by Federal Law No. 243-FZ of 03.12.2012, which amended Federal Law No. 27-FZ of 01.04.96 “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System”.

Note. Employees entering into an employment relationship for the first time can make a choice within the first five years from the start of employment.

Employees born in 1967 and younger can choose one of two options:

  • Option 1 - leave 6% as currently. To do this, you need to take a number of specific actions;
  • Option 2 - refuse to finance the funded part of the pension, that is, reduce the tariff from 6 to 0%, and for these 6% increase the tariff for the formation of the insurance part of the labor pension from 10 to 16%. This option is active by default, the worker does not need to take any action.

Option 1. For the funded part of labor pension - 6%

Employees who want the employer to transfer insurance premiums at the rate of 6% to their funded part of the labor pension must apply to the Pension Fund no later than December 31, 2015 with a statement:

  • on transfer to a non-state pension fund (hereinafter - NPF);
  • choosing the investment portfolio of the management company;
  • expanded investment portfolio of the state management company;
  • investment portfolio of government securities of the state management company.

note: in the last two cases, you can change the option of your pension provision - send 0% of the individual part of the insurance premium rate to finance the funded part of the labor pension.

The ratio of tariffs for financing the insurance and funded parts of the pension in accordance with paragraph 1 of Article 33.3 of Law No. 167-FZ is shown in Table. 1.

Table 1 Distribution of the rate of insurance contributions to the PFR for employees born in 1967 and younger, if 6% is allocated to the funded part of the pension

The 6% tariff will also apply to those employees who in previous years at least once submitted an application for choosing an investment portfolio for a management company, including Vnesheconombank, or for transferring to an NPF.

The 6% tariff is maintained even in cases where the funds of the funded part of the labor pension are returned to the FIU, namely (clause 8, article 33.3 of Law No. 167-FZ):

  • NPFs will have their license for pension provision and pension insurance activities revoked;
  • the arbitration court will decide on declaring the NPF bankrupt;
  • the agreement on compulsory pension insurance was concluded by the wrong parties;
  • the contract of trust management of pension savings between the PFR and any management company chosen by the employee will terminate.

Note! At what rate in 2014 to pay contributions to the Pension Fund for employees born in 1966 and older
In 2014, the rate of pension contributions for this category of employees remains the same - 22%. The entire amount of insurance premiums calculated according to this tariff goes to the insurance part of the labor pension.

Option 2. For the funded part of labor pension - 0%

Note. Until December 31, 2015, the employee retains the right to choose, he can apply to the Pension Fund of the Russian Federation and form the funded part of the labor pension.

If an employee born in 1967 and younger in 2013 did not submit an application to the Pension Fund of the Russian Federation, from January 1, 2014, insurance premiums are not sent to the formation of his pension savings, and 22% goes to the insurance part, of which:

  • 6% - solidary part of the insurance premium rate;

This procedure is established in paragraph 3 of Article 33.1 of Law No. 167-FZ. The ratio of tariffs for financing the insurance and funded parts of the pension is shown in Table. 2.

Table 2 Distribution of rates for insurance contributions to the PFR for employees born in 1967 and younger, if the rate for financing the funded part of the pension is not selected

The ratio of tariffs for the insurance and funded parts of the pension for companies applying reduced tariffs has changed

The ratio of tariffs will depend on the choice of the insured person - whether he finances the funded part of the labor pension (sends 6% of the tariff) or not.

Since until 2014 the legislation on insurance contributions did not provide for the refusal to finance the funded part of the pension, it was amended accordingly.

Tariff ratio for companies applying a feed-in tariff of 21%

In 2014, the preferential rate of 21% for contributions to the PFR was maintained:

  • for agricultural producers that meet the criteria specified in Article 346.2 of the Tax Code of the Russian Federation;
  • organizations of folk art crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;
  • organizations and individual entrepreneurs applying the unified agricultural tax;
  • payers of insurance premiums for payments to disabled people;
  • public organizations of the disabled;
  • organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled;
  • institutions created to achieve educational, cultural, health-improving, physical culture, sports, scientific, informational and other social goals, as well as to provide legal and other assistance to people with disabilities.

This follows from paragraphs 1-3 of part 1 of Article 58 of Law No. 212-FZ and subparagraphs 1-3 of paragraph 4 of Article 33 of Law No. 167-FZ.

However, since 2014, for employees born in 1967 and younger, the ratio of tariffs for financing the insurance and funded parts of the pension has changed (clause 5, article 33 of Law No. 167-FZ). The ratio of tariffs is presented in table. 3.

The rates of insurance contributions to the FSS of the Russian Federation and FFOMS in 2014 remain for companies at the same rate of 2.4 and 3.7%, respectively (part 2 of article 58 of Law No. 212-FZ).

Table 3 Distribution of insurance premium rates in the Pension Fund of the Russian Federation for a preferential rate of 21%

Insurance premium rate

To finance the insurance part of the labor pension

To finance the funded part of labor pension

born in 1966 and older

born in 1967 and younger

born in 1967 and younger

21%, of which:

15%, of which:

5% - solidary part of the insurance premium rate;

16% - individual part of the insurance premium rate

21%, of which:

5% - solidary part of the insurance premium rate;

16% - individual part of the insurance premium rate

note: companies applying a reduced rate do not pay insurance premiums to the Pension Fund from payments to employees exceeding the marginal base at a rate of 10% (part 1 of article 58.2 of Law No. 212-FZ).

The ratio of tariffs for companies that have received the status of participants in the Skolkovo project

For organizations that have received the status of participants in the project for the implementation of research, development and commercialization of their results in accordance with the Federal Law of September 28, 2010 No. 244-FZ “On the Skolkovo Innovation Center”, a reduced tariff in the Pension Fund of 14% (clause 6 of Art. 33 of Law No. 167-FZ).

If an employee decides to allocate 6% to finance the funded part of the pension, 8% will go to finance his insurance part (clause 4, article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 14% will be allocated to finance the insurance part of the employee’s labor pension (clause 6, article 33 of Law No. 167-FZ) (see Table 4).

Table 4 Distribution of insurance premium rates in the Pension Fund of the Russian Federation for participants in the Skolkovo project

Insurance premium rate

born in 1966 and older

born in 1967 and younger

born in 1967 and younger

14% - individual part of the insurance premium rate

The rates of insurance contributions to the FSS of the Russian Federation and FFOMS for organizations that have received the status of participants in the Skolkovo project in 2014 remain at 0% (part 1 of article 58.1 of Law No. 212-FZ).

Tariff ratio for companies with a feed-in tariff of 8%

In 2014, the preferential rate of insurance premiums to the Pension Fund of the Russian Federation in the amount of 8% was retained for the companies listed in subparagraphs 4-6 of paragraph 4 of Article 33 of Law No. 167-FZ, namely:

  • for economic companies and economic partnerships whose activity consists in the practical application (implementation) of the results of intellectual activity;
  • organizations and individual entrepreneurs that have entered into agreements on the implementation of technological innovation or tourism and recreational activities;
  • organizations operating in the field of information technology.

If an employee decides to allocate 6% to finance the funded part of the labor pension, 2% of the tariff will go to finance his insurance part of the pension (clause 5, article 33.3 of Law No. 167-FZ).

By default, the funded part of the pension is not financed, which means that 8% of the tariff will be allocated to finance the insurance part (clause 7, article 33 of Law No. 167-FZ).

The ratio of tariffs for financing the insurance and funded parts of the labor pension is shown in Table. 5.

Table 5 Distribution of insurance premiums to the PFR for companies with a reduced rate of 8%

Insurance premium rate

To finance the insurance part of the labor pension of persons

To finance the funded part of the labor pension of persons

born in 1966 and older

born in 1967 and younger

born in 1967 and younger

8% - individual part of the insurance premium rate

2% - individual part of the insurance premium rate

8% - individual part of the insurance premium rate

The rates of insurance premiums to other off-budget funds - the FSS of the Russian Federation and the FFOMS - for the specified category of payers of insurance premiums in 2014 remain at the rate of 2 and 4%, respectively (part 3 of article 58 of Law No. 212-FZ).

Increased tariffs for the media

From January 1, 2014, the rates of insurance premiums have changed for companies engaged in the production, publication (broadcasting) and (or) publication of mass media, the main type of economic activity of which is:

  • activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio broadcasting and television broadcasting or the activities of news agencies;
  • publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodic publications, including interactive publications.

For them, the insurance premium rate in the Pension Fund of the Russian Federation has been increased from 21.6 to 23.2% (clause 9, article 33 of Law No. 167-FZ and part 3.1 of article 58 of Law No. 212-FZ).

If an employee decides to allocate 6% to finance the funded part of the pension, 17.2% will go to finance his insurance part (clause 6, article 33.3 of Law No. 167-FZ). The ratio of tariffs is shown in Table. 6.

In 2014, the rate of insurance contributions to the FSS of the Russian Federation remains at the level of 2.9% for the media, but the rate to the FFOMS increases from 3.5 to 3.9% (Part 3.1, Article 58 of Law No. 212-FZ).

Table 6 Distribution of rates of insurance premiums to the Pension Fund for the media

Insurance premium rate

To finance the insurance part of the labor pension of persons

To finance the funded part of the labor pension of persons

born in 1966 and older

born in 1967 and younger

born in 1967 and younger

23.2%, of which:

17.2%, of which:

7.2% - the joint and several part of the insurance premium rate;

16% - individual part of the insurance premium rate

10% - individual part of the insurance premium rate

23.2%, of which:

7.2% - the joint and several part of the insurance premium rate;

16% - individual part of the insurance premium rate

The rate of insurance premiums for industries supported by the state has been preserved

The period of application of the 20% preferential rate of insurance premiums to the Pension Fund of the Russian Federation has been extended until 2018 inclusive in order to create stable and predictable conditions for doing business for the following categories of premium payers:

  • for companies and individual entrepreneurs on a simplified taxation system operating in the production and social sectors (subclause 8, clause 4, article 33 of Law No. 167-FZ and part 3.4 of article 58 of Law No. 212-FZ);
  • socially oriented non-profit organizations applying a simplified taxation system (subclause 11, clause 4, article 33 of Law No. 167-FZ, clause 11, part 1 and part 3.4 of article 58 of Law No. 212-FZ);
  • charitable organizations applying the simplified taxation system (subclause 12, clause 4 of Law No. 167-FZ, clause 12, part 1 and part 3.4 of Article 58 of Law No. 212-FZ);
  • pharmacy organizations and individual entrepreneurs paying UTII (subclause 10, clause 4, article 33 of Law No. 167-FZ, clause 10, part 1 and part 3.4 of article 58 of Law No. 212-FZ);
  • individual entrepreneurs applying the patent system of taxation (except for the types of activities specified in subparagraphs 19, 45-47, paragraph 2, article 346.43 of the Tax Code of the Russian Federation) (subparagraph 14, paragraph 4, article 33 of Law No. 167-FZ, paragraph 14 h 1 and part 3.4 of article 58 of Law No. 212-FZ).

Table 7.

Table 7 Distribution of insurance premium rates in the Pension Fund of the Russian Federation for companies applying a preferential rate of 20%

Insurance premium rate

To finance the insurance part of the labor pension of persons

To finance the funded part of the labor pension of persons

born in 1966 and older

born in 1967 and younger

born in 1967 and younger

20%, of which:

14%, of which:

4% - solidary part of the insurance premium rate;

16% - individual part of the insurance premium rate

10% - individual part of the insurance premium rate

20%, of which:

4% - solidary part of the insurance premium rate;

16% - individual part of the insurance premium rate

In 2014, the rates of insurance contributions to other state non-budgetary funds for this category of payers did not change compared to 2013 and are: in the FSS of the Russian Federation - 0%, FFOMS - 0% (part 3.4 of article 58 of Law No. 212-FZ).

For IT companies, the requirements for the conditions for the application of reduced tariffs may be reduced

For the period from 2014 to 2019, IT companies can ease the conditions for doing business. They will not only retain the reduced rate of insurance premiums to the Pension Fund of the Russian Federation, set at 8% (clause 6, part 1 and part 3, article 58 of Law No. 2.1 of Article 57 of Law No. 212-FZ.

For IT companies, firstly, they will lower the threshold for the average number of employees - from 30 to 7 people. That is, for 9 months of 2013 it should be at least 7 people.

Secondly, from the volume of income of an IT company, from which the share of core income is calculated, income in the form of a foreign exchange difference resulting from the deviation of the sale (purchase) rate of foreign currency from the official rate, as well as due to the revaluation of currency values, requirements (obligations ) in foreign currency. Currently, such revenues are included in non-core revenues, the share of which should not exceed 10%, which is not conducive to supporting exports.

Engineering companies were deprived of the right to apply preferential tariffs

In 2013, companies providing engineering services paid insurance premiums at a general rate of 30% (22% to the Pension Fund of the Russian Federation, 2.9% to the FSS of the Russian Federation, 5.1% to the FFOMS) and did not pay contributions to the Pension Fund from payments in excess of the established limit bases at a tariff of 10% (part 3.5 of article 58 of Law No. 212-FZ).

Since 2014, they do not belong to the preferential category of payers of insurance premiums and must pay contributions to the PFR from payments to the employee calculated on an accrual basis from the beginning of the year in the amount of more than 624,000 rubles, at a rate of 10%.

Insurance premiums must be paid in one payment

Starting from the billing period of 2014, companies will pay insurance premiums for mandatory pension insurance according to a single settlement document (Article 22.2 of Law No. 167-FZ).

note: in the payment you need to indicate the BCC intended for insurance premiums for the insurance part of the labor pension - 392 1 02 02010 06 1000 160.

Determining the amount of insurance premiums is the responsibility of the PFR

Since 2014, the Pension Fund has been obliged to determine the amount of insurance contributions for compulsory pension insurance to finance the insurance and funded parts of labor pensions based on individual (personalized) accounting data in accordance with the pension option chosen by the employee - 0 or 6% of the tariff for financing the funded part labor pension (clause 2, article 13 and clause 2.1, article 22 of Law No. 167-FZ).

The amount of additional tariffs for insurance premiums has been increased

From January 1, 2014, for payments to employees employed in harmful and dangerous working conditions, in addition to the usual insurance premiums to the Pension Fund, the employer, as in 2013, will accrue contributions at additional rates, but only in an increased amount.

Types of work with harmful and dangerous working conditions are specified in subparagraphs 1-18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ "On labor pensions in the Russian Federation" (hereinafter - Law No. 173-FZ).

note: insurance premiums for additional tariffs must be paid regardless of the marginal base for calculating contributions (part 3 of article 58.3 of Law No. 212-FZ and clause 3 of article 33.2 of Law No. 167-FZ).

At the same time, the company may be exempted from paying insurance premiums to the Pension Fund at additional rates based on the results of a special assessment of working conditions (part 4 of article 58.3 of Law No. 212-FZ and paragraph 4 of article 33.2 of Law No. 167-FZ).

Additional tariff increased from 4 to 6%

If an employee is employed in underground work, in work with harmful working conditions and in hot shops (subclause 1, clause 1, article 27 of Law No. 173-FZ), an additional a tariff of 6% (in 2013 the tariff was 4%). This follows from part 1 of article 58.3 of Law No. 212-FZ and paragraph 1 of article 33.2 of Law No. 167-FZ.

Additional tariff increased from 2 to 4%

An additional tariff of 4% from January 1, 2014 must be applied to payments and remuneration of employees employed in the work listed in subparagraphs 2-18 of paragraph 1 of Article 27 of Law No. 173-FZ. These include:

  • workers employed in jobs with difficult working conditions (subclause 2, clause 1, article 27 of Law No. 173-FZ);
  • women working as tractor drivers in agriculture, other sectors of the economy, as well as drivers of construction, road and loading and unloading machines (subclause 3, clause 1, article 27 of Law No. 173-FZ);
  • women employed in the textile industry at work with increased intensity and severity (subparagraph 4, paragraph 1, article 27 of Law No. 173-FZ);
  • workers of locomotive crews, workers directly involved in the organization of transportation and ensuring traffic safety on railway transport and the subway, as well as truck drivers directly involved in the technological process in mines, cuts, mines or ore quarries for the export of coal, shale, ore, rock (signature 5, clause 1, article 27 of Law No. 173-FZ);
  • workers employed in expeditions, parties, detachments, at sites and in brigades directly on field geological exploration, prospecting, topographic and geodetic, geophysical, hydrographic, hydrological, forest management and survey work (subparagraph 6, paragraph 1, article 27 of Law No. 173-FZ);
  • workers, foremen (including seniors) directly involved in logging and timber rafting, including maintenance of mechanisms and equipment (subclause 7, clause 1, article 27 of Law No. 173-FZ);
  • machine operators (docker-machine operators) of integrated teams for loading and unloading operations in ports (subclause 8, clause 1, article 27 of Law No. 173-FZ);
  • employees employed as seafarers on ships of the sea, river fleet and fishing industry fleet (except for port ships permanently operating in the port water area, auxiliary and crew vessels, suburban and intracity ships) (subparagraph 9, paragraph 1, article 27 of the Law No. 173-FZ);
  • drivers of buses, trolleybuses, trams working on regular urban passenger routes (subclause 10, clause 1, article 27 of Law No. 173-FZ);
  • workers employed full-time in underground and open-pit mining (including personnel of mine rescue units) in the extraction of coal, shale, ore and other minerals and in the construction of mines and mines (subparagraph 11, paragraph 1, article 27 of Law No. 173- FZ);
  • workers employed on the ships of the marine fleet of the fishing industry in the extraction, processing of fish and seafood, the receipt of finished products in the fishery (regardless of the nature of the work performed), as well as on certain types of ships of the sea, river fleet and the fleet of the fishing industry (subclause 12 Clause 1, Article 27 of Law No. 173-FZ);
  • employees employed in the flight crew of civil aviation (subclause 13, clause 1, article 27 of Law No. 173-FZ);
  • employees engaged in work on the direct control of flights of civil aviation aircraft (subparagraph 14, paragraph 1, article 27 of Law No. 173-FZ);
  • employees employed in the engineering and technical staff for work on the direct maintenance of civil aviation aircraft (subparagraph 15, paragraph 1, article 27 of Law No. 173-FZ);
  • rescuers in professional emergency rescue services, professional emergency rescue teams of the Ministry of Emergency Situations of Russia and those who participated in the elimination of emergency situations (subparagraph 16, paragraph 1, article 27 of Law No. 173-FZ);
  • workers and employees of institutions executing criminal sentences in the form of deprivation of liberty, employed at work with convicts (subparagraph 17, paragraph 1, article 27 of Law No. 173-FZ);
  • employees employed in the positions of the State Fire Service (fire protection, fire fighting and emergency rescue services) of the Russian Emergencies Ministry (subparagraph 18, paragraph 1, article 27 of Law No. 173-FZ).

Note. Additional insurance premium rates may differentiate
Bill No. 337978-6 has been submitted to the State Duma, which proposes to differentiate additional tariffs depending on working conditions - the more harmful and dangerous the work, the higher the tariff. Such amendments can be made to Article 58.3 of Law No. 212-FZ.

Overwhelmed by a large fixed contribution in the past year 2013, Individual Entrepreneurs massively (about 600 thousand in half a year) self-liquidated their business. The rest of the "medium-sized" individual entrepreneurs, with a bad feeling, were waiting for even greater "horrors" - as much as 52 thousand rubles per year of mandatory fixed payments to the FIU.

Having lost a significant amount of potential taxes and pension contributions to the state budget, officials began to fuss: how not to offend the FIU and stop the mass liquidation of individual entrepreneurs by lowering the amount of pension contributions for individual entrepreneurs with a small income. In 2013, all individual entrepreneurs still had to pay about 35 thousand rubles as an insurance (medical and pension) contribution. What's next? And so, on July 23, 2013, Federal Law No. 237-FZ was signed on amending Article 22 of Law No. 167-FZ of December 15, 2001 on pension insurance and Articles 14 and 16 of Law No. 212-FZ of July 24, 2009 on insurance premiums . The law comes into force on January 1, 2014.

What was the amount of fixed contributions to the Pension Fund and FFOMS paid for their own IP insurance in 2014?
RUB 20,727 53 kop.

Fixed fee calculation:
1 minimum wage * 12 * (26% (Pension Fund of Russia) + 5.1% (FFOMS) = RUB 20,727 53 kop.
1 minimum wage in 2014 = 5554 rubles.

But that is not all:
Firstly, the number of bills / receipts has changed - from now on there are only 2 of them: the individual entrepreneur pays to the Pension Fund (without dividing into insurance and funded parts, this will be done by the PF itself) and to the FFOMS.
Secondly, the fixed contribution is now not quite fixed, since in addition to the mandatory annual payment of 20,727 rubles. 53 kop., IP, whose annual income exceeds 300,000 rubles, at the end of the tax period also pays + 1% of income exceeding 300 thousand rubles.

Example:
we have an IP income for the year of 750,000 rubles.
subtract 300,000 rubles: 750,000 - 300,000 \u003d 450,000 rubles.
let's calculate 1%: 450,000 * 1% = 4,500 rubles.

total:
in addition to the mandatory contribution of 20 727 RUB. 53 kopecks, which each individual entrepreneur pays before 12/31/2014.
you need to pay another 4,500 rubles. - until 1.04.2015

Note that there is a limit on the amount of payment to the FIU, calculated on the basis of their 8 minimum wages, that is, a maximum of 142 thousand rubles must be paid to the Pension Fund and FFOMS (8 * minimum wage * 12 * 26% + 1 * minimum wage * 12 * 5.1%) of which 20,727 rubles must be paid up to 31 December, and the remaining amount - 121,299 - must be paid before April 1, 2015.

Terms of payment of payments to the Pension Fund and FFOMS in 2014?

Fixed part of insurance premiums in the amount of 20,727 rubles. 53 kopecks, which must be paid by all individual entrepreneurs, must be transferred to the budget before December 31, 2014.
If, at the end of the year, the entrepreneur received an income of more than 300 thousand rubles, then he needs to pay in addition to the Pension Fund 1% of the income, which turned out to be more than 300 thousand - before April 1, 2015.

How to pay individual entrepreneurs (without employees on the simplified tax system 6%) payments to the Pension Fund and FFOMS in 2014?

A fixed fee (20,727 rubles 53 kopecks) can be paid in a single amount (2 payments in total) at any time until December 31, 2014.
But for individual entrepreneurs without employees on the simplified tax system, it is better to pay 6% quarterly so that they can be deducted (100%) from the quarterly advance tax on the simplified tax system. Moreover, they say that applications for the "return" of overpaid amounts are no longer accepted. The best advice is to pay quarterly.

If the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to fixed contributions, contributions are paid in PF in the amount of 1% of income exceeding 300,000 rubles. Note! Only in the FIU! Contributions to the FFOMS from incomes over 300 thousand rubles are not paid! Those. the amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Information on the payment of insurance premiums is website of the Pension Fund In chapter . There are also payment details, receipts, budget classification codes.

If the entrepreneur still has debts on insurance premiums as of December 31, then penalties for this amount will be calculated in accordance with Federal Law No.

IMPORTANT!
In case of failure to provide information on income for the billing period (failure to submit a tax return), insurance contributions to the PF for this period are collected in the amount of a fixed amount equal to the product of eight times the minimum wage and the contribution rate, increased by 12 times (8 x the minimum wage x tariff x 12) - Part 11 of Article 14 of the Federal Law 212-FZ of 24.07.2009., i.e. in the amount of 138,627 rubles. 84 kop. Individual entrepreneurs who do not operate and do not submit tax returns will receive a requirement to pay this amount after June 15, 2015.

New version of Part 1.1 of Article 14 of Federal Law 212-FZ dated July 24, 2009:

1.1. The amount of the insurance premium for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) in the event that the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the insurance tariff contributions to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of Article 12 of this Federal Law, increased by 12 times;

2) in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by Clause 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of this Federal Law, magnified 12 times.;…

It's no secret that in 2013 pension reform was actively discussed, which in 2014 will make some changes to the existing rates of insurance premiums and the definition of pension contributions paid from the wages of employees to the PFR. The changes will affect the funded part of the pension of workers in 1967 and younger. Read about how fixed IP contributions will change in 2014.

Pension contributions in 2014

In 2013, the rates of insurance contributions to the Pension Fund were:

  1. For persons born in 1966 and older - 22% (insurance part).
  2. For persons born in 1967 and younger - 16% (insurance part) and 6% (funded part).

How will insurance premiums change in 2014?

The changes will affect persons born in 1967. and younger. For those born in 1966 and earlier, nothing will change.

So, for workers born in 1967. and younger there are two ways:

  1. Choose a Non-State Pension Fund or an investment package of the Management Company, where to transfer your pension.
  2. Take no action.

If an employee takes the first path, shows activity and interest in his future pension, then in 2014 he can choose one of two options for calculating pension contributions:

  • 16% (insurance part of the pension) and 6% (contributory part of the pension) - these rates in 2014 are automatically assigned to the employee upon transfer to the NPF or the Management Company until the end of 2013;
  • 22% (insurance part of the pension) and 0% (funded part of the pension) - if the employee does not want to have the funded part of the pension and wants all pension contributions to go to the insurance part, then he can write an application, then the rate of the funded part of the pension will be 0 .

If the employee does nothing in 2013, then he has no choice, insurance premiums in 2014 in the PRF will consist of 22% (insurance part) and 0% (funded part).

Thus, the total percentage of pension contributions in 2014 will not change and will amount to 22%, but its insurance part will increase for the so-called "silent people".

These rules for determining contributions to the insurance and funded parts of the pension will be in effect in 2014-2015.

Moreover, according to the new law dated December 4, 2013 No. 351-FZ, it is possible to transfer to the NPF until the end of 2015, earlier this period was limited to the end of 2013. Thus, if the employee wishes to have a funded part of the pension in the future, then he must make his choice within the specified period. The rate of 6% starts to be applied from the year following the year of transition to NPF. If, by the end of 2015, the employee does not do anything, then he will be completely deprived of the funded part of the pension, he will be assigned a zero rate on the funded part, and his entire pension will consist of the insurance part.

All of the above changes in the calculation of pension contributions are applied to the salary of employees not exceeding the limit value, in 2013 equal to 568,000 rubles, in 2014 - 624,000 rubles, in 2015 - 711,000 rubles.

From wages above the limit for calculating insurance premiums in 2014, pension contributions are calculated at one rate - 10% and fully constitute the insurance part of the pension. That is, nothing changes here.

Additional insurance premiums in 2014

As for the rates of additional insurance premiums, in 2014 they will increase to 6% (for workers in hot shops, underground work and work with harmful working conditions) and 4% (for categories of workers from paragraphs 2-18 of paragraph 1 of Art. 27 FZ dated 12/17/01 No. 173-FZ).

Read more about additional contributions to the PFR in 2013 in.

2018

The IP contribution no longer depends on the minimum wage (and its increase from May 1 does not affect IP contributions) and is determined for 3 years ahead: 2018, 2019, 2020 - 32,385, 36,238, 40,874 rubles. (Federal Law No. 335-FZ of November 27, 2017).

In 2018, an additional 1% contribution from the amount of income above 300,000 rubles will have to be paid before July 1 (Federal Law No. 335-FZ of November 27, 2017). Earlier it was before April 1st.

2017

From July 1, 2017, the minimum wage is raised to 7800 rubles. but the contributions of individual entrepreneurs until 2018 are considered according to the minimum wage of 7500 rubles.
2008
3 864 rub.		year 2009
RUB 7,274.4		2010
RUB 12,002.76		2011
RUB 16,159.56		year 2012
RUB 17,208.25		 year 2013
RUB 35,664.66		 year 2014
RUB 20,727.53 (+1% of income)

The website provides a full calculation of the fixed payment of the IP (insurance premium) for 2008-2020 to the Pension Fund of the Russian Federation.

Select reporting year:

the three-year limitation period does not apply to the FIU! For such contributions, the requirement for 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). Arrears can be identified for any period.

Dates

Select reporting period:

You need to select a reporting period. If this year an individual entrepreneur was registered or closes, you need an incomplete period. Also, by selecting an incomplete period, you can calculate the monthly payment:

The first day of IP registration is taken into account inclusive (Article 430, Clause 3 of the Tax Code of the Russian Federation). Those. according to the law, if registration, for example, is on the 15th, then it is necessary to count the insurance premiums of individual entrepreneurs starting from the 15th, inclusive.

Contributions for individual entrepreneurs have always been paid and are being paid with kopecks (Article 431, Clause 5 of the Tax Code of the Russian Federation).

Result..Total must be paid:

You can also calculate contributions and generate receipts / payments for 333 r / month. There is a free period for a month. And also a whole for new IP.

Reduction of taxes for individual entrepreneurs on contributions

tax regimeEntrepreneurs working without employeesEntrepreneurs working with employeesBase
USN (object of taxation "income")You can reduce the single tax by the entire amount of paid insurance premiums in a fixed amountYou can reduce the single tax by no more than 50 percent. Contributions paid by the entrepreneur for hired employees and for own insurance are accepted for deduction.sub. 1 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation
Payment for the year can be used: for 1 quarter - no more than 1/4, for half a year - no more than 1/2, for 9 months - no more than 3/4 of the annual amount of contributions, for the year - the entire amount of insurance premiums for individual entrepreneurs. See USN calculator + declaration
For many, it is difficult to calculate the simplified tax system together with the PFR deduction and divide it by quarters. Use this automated simplification form in Excel (xls). In the form, 2017 is already ready with an additional IP insurance premium.
STS (object of taxation "income minus expenses")You can reduce your income by the entire amount of paid insurance premiums.paragraph 4 of Art. 346.21 and sub. 7 p. 1 art. 346.16 of the Tax Code of the Russian Federation
UTIIYou can reduce the single tax by the entire amount of paid insurance premiums in a fixed amountUTII can be reduced by no more than 50 percent. The contributions paid by the entrepreneur for employees, benefits and for their own insurance are accepted for deduction (from 13 to 17 years old, it was impossible to reduce their contributions with employees)sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation
PatentThe value of the patent does not decreaseArt. 346.48 and 346.50 of the Russian Tax Code
BASICIndividual entrepreneurs on OSNO have the right to include a fixed payment in the composition of personal income tax expensesNK Art. 221

2018, 2019 and 2020

In 2018 RUB 32,385 (+15.7%)

In 2019 RUB 36,238(+11.9%)

In 2020 RUB 40,874(+12.8%)

The amount of insurance premiums is now directly spelled out in the tax code. And even 3 years ahead - for 2018-2020.

Article 430 of the Tax Code of the Russian Federation (as amended by Federal Law of November 27, 2017 N 335-FZ):

a) point 1 shall be stated in the following wording:

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

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

if the amount of the payer's income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

if the amount of the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

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

2018

RUB 26,545 - pension contributions (Article 430 of the Tax Code of the Russian Federation);

5 840 rub. - medical contributions (Article 430 of the Tax Code of the Russian Federation)).

The total insurance premium for IP in 2018 will be: 32,385 rubles.

2019

RUB 29,354 - pension contributions (Article 430 of the Tax Code of the Russian Federation);

RUB 6,884 - medical contributions (Article 430 of the Tax Code of the Russian Federation)).

The total insurance premium for IP in 2019 will be: 36,238 rubles.

2020

RUB 32,448 - pension contributions (Article 430 of the Tax Code of the Russian Federation);

RUB 8,426 - medical contributions (Article 430 of the Tax Code of the Russian Federation)).

The total insurance premium for IP in 2020 will be: 40,874 rubles.

2017

Since 2017, contributions must be paid to the IFTS using new details, and not to the FIU.

Also, since 2017, if reporting is late, no penalty in the form of a maximum payment will be charged (154,851.84 rubles in 2016).

If the minimum wage is 7500 rubles.

Contributions to the PFR: (7500 * 26% * 12) = 23400 rubles.

Contributions to the FFOMS: (7500 * 5.1% * 12) = 4590 rubles.

The total insurance premium for IP in 2017 will be: 27,990 rubles.

2016

In 2016, the minimum wage will be increased by only 4% to 6,204 rubles. This means that the IP payment will also be increased to 4%. Then the calculation will be like this:

Contributions to the PFR: 6,204*26%*12 = 19,356.48 rubles
Contributions to the FFOMS: 6,204*5.1%*12 = 3,796.85 rubles
The total insurance premium for IP in 2016 will be: 23,153.33 rubles.

Despite the fact that the minimum wage is raised to 7,500 rubles from July 1, the IP contribution will not be changed until the end of 2016.

Additional interest

If you are on OSNO or STS, then you pay an additional percentage on income. If you are on PSN or UTII, be sure to check out the table below (then it is not paid from real income).

In 2020, the contribution will be: 40,874 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).

In 2019, the contribution will be: 36,238 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).

In 2018, the contribution will be: 32,385 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 27,990 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

In 2016, the contribution will be: 6,204 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 23,153.33 rubles (pay before December 25). With income from 300,000 rubles (cumulative for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 154,851.84 rubles (in 2016).

In 2015, the contribution will be: 5,965 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 22,261.38 rubles (pay before December 25). With income from 300,000 rubles (cumulative for the year), you will need to pay an additional plus 1% (pay before April 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 148,886.40 rubles (in 2015).

Those who are late with reporting (to the tax office) also had to pay contributions to the FIU based on 8 minimum wages (until 2017). Since 2017, this norm has been canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11/18282@). And in July 2017, they even announced an "amnesty" for those who were late in reporting for 2014-2016, the maximum fine would be removed (see application) (PFR letter dated July 10, 2017 No. NP-30-26 / 9994).

For an additional 1% in the PFR (it only goes to the insurance part, it is not needed in the FFOMS): there are 2 options for the USN "Income"
1) Transfer 1% by December 31, 2018 and reduce the USN tax for 2018 (See Letter of the Ministry of Finance dated February 21, 2014 N 03-11-11 / 7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the USN tax for 2019 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11 / 3029)

You can not read the dispute below, because. The Ministry of Finance issued the Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated 07.12.2015, in which it withdrew the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09/57011. And now, at all levels, they believe that it is POSSIBLE to reduce this 1% of the simplified tax system.

Shocking news: in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 it is said that this 1% is not a fixed contribution at all and does not have the right to reduce the USN IP tax on it. I remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at future jurisprudence. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 N GD-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.

In 212-FZ, article 14 p.1. It is explicitly stated that this 1% is a fixed contribution, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011, contradicts this law:

1. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law shall pay the relevant insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with Parts 1.1 and 1.2 of this Article.

1.1. The amount of the insurance premium for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) in the event that the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the insurance tariff contributions to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of Article 12 of this Federal Law, increased by 12 times;

2) in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by Clause 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of Article 12 of this Federal Law, magnified 12 times.

I also draw your attention to:

Article 75

8. Penalties shall not be accrued on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his fulfillment of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an unspecified to a circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence (the indicated circumstances are established if there is an appropriate document of this body, which, in meaning and content, relates to the tax (reporting) periods for which the arrears were formed, regardless of the date of issue of such a document), and (or) as a result of the implementation by the taxpayer (payer of the fee, tax agent) of the reasoned opinion of the tax authority sent to it in the course of tax monitoring.

Article 111

3) the implementation by a taxpayer (payer of a fee, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (authorized by an official of this body) within its competence (the indicated circumstances are established if there is an appropriate document of this body, which, in terms of meaning and content, relates to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document), and (or) the taxpayer fulfills ( fee payer, tax agent) of a reasoned opinion of the tax authority sent to it in the course of tax monitoring.

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

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

Table according to which an additional 1% is calculated (under various tax regimes)

Tax regime

Where is the income

Reason: Part 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.

If you use two or three systems (for example, simplified tax system + UTII), then the income from these systems must be taken in total for all systems.

(business income)

Income subject to income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation

However, costs can be accounted for based on this.

Also, when calculating income for calculating 1%, professional tax deductions can be taken into account (Letter of the Ministry of Finance of Russia dated May 26, 2017 N 03-15-05 / 32399)

Declaration 3-NDFL; clause 3.1. Sheet B. In this case, expenses are not taken into account.

Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation

The latest letters indicate that 1% of additional contributions should be considered only from income (letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369) (FTS letter dated February 21, 2018 No. GD-4-11 / 3541) Federal Tax Service No. BS-4-11/799 dated January 21, 2019.

For many, it is difficult to calculate the USN tax along with the PFR deduction. Use this automated simplification form in Excel. The form has all the years, taking into account the additional contribution of IP. For earlier years, there is also - in the same place.

patent system

Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation

Income from which the cost of a patent is calculated. In this case, expenses are not taken into account.

Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation

The result of column 4 of the Book of income and expenses. In this case, expenses are not taken into account.

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

Then the periods are considered separately, as unrelated. Those. for one period, a deduction of 300 tr is given. and for the second period of work of the IP, they also give a deduction of 300 tr (Letter of the Ministry of Finance dated February 6, 2018 No. 03-15-07 / 6781). However, we do not recommend using this loophole on purpose. You will receive a maximum of 3000 r, minus all duties, and then 1500 r. Time and nerves to spend ten times more.

An example of income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2017 (this is with any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles to pay additionally before July 1, 2018 for the insurance part of the PFR.

Constitutional Court ruling

Its essence is that individual entrepreneurs on OSNO, when calculating an additional contribution (1% percent of income) to the Pension Fund, can take into account expenses. Prior to this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it, proving their case through the court.

Reporting

The payment term in the pension is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2018 (for 20017) - until July 1) of the next year.
You can pay the fee in instalments. For example, with UTII you need (with the simplified tax system it is desirable) to pay quarterly in order to deduct from the tax.
In case of non-payment of the IP payment to the FIU on time, it is provided fine in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator

Since 2012, the individual entrepreneur has not submitted reports to the FIU (except for the heads of peasant farms). For 2010 there was RSV-2, formerly ADV-11.

Payment

KBK

Why is the BCC of a conventional PFR and in order to exceed 300 tr. match with 2017? We have been paying for one BCC since 2017 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10 / 21007).

The KBC's are right here.

On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order No. 255n dated December 27, 2017). However, later it was canceled (order No. 35n dated February 28, 2018). For an additional percentage, the BCF does not change.

Payment typeUntil 2017 (for any year - 2016, 2015, etc.)After 2017 (for any year - 2017, 2018, 2019, etc.)
Insurance premiums for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage)182 1 02 02140 06 1100 160 182 1 02 02140 06 1110 160
Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation from incomes exceeding 300,000 rubles.182 1 02 02140 06 1200 160 182 1 02 02140 06 1110 160
Insurance premiums for health insurance of individual entrepreneurs for themselves in the FFOMS in a fixed amount (based on the minimum wage)182 1 02 02103 08 1011 160 182 1 02 02103 08 1013 160

How long to keep payments? Within 6 years after the end of the year in which the document was last used for the calculation of contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)

Ways

There are four ways:

Video

I invite you to watch my short video about the IP insurance premium.

Right not to pay

This right exists only with zero income for the year, so there is almost no sense from it.

Since 2017, the right not to pay contributions has been retained. However, it is regulated by other laws.

Since 2013, you can not pay fixed contributions for the following periods:

  • conscription service in the army;
  • the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
  • the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;
  • the period of residence of the spouses of military personnel serving under a contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
  • the period of residence abroad of the spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign states, representative offices of federal executive authorities, government agencies under federal executive authorities, or as representatives of these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

    • However, if no business activity was carried out in the above periods (parts 6-7 of article 14 of Law 212-FZ), it is necessary to submit documents confirming the absence of activity in the indicated periods. Those. all the conditions above must be, and also the income must be zero. In this case, it is easier to close the IP.

    If I am employed?

    You are obliged to pay individual entrepreneur contributions to the FIU even if the employer pays contributions for you under an employment or civil law contract. This issue is not controversial from a legislative point of view and the chances of challenging it in court are zero. See Letter of the Ministry of Finance of Russia dated February 19, 2019 No. 03-15-05/10358.

    It does not make sense to pay voluntary contributions to the FSS IP if you are employed.

    With the help, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, PFR, SZV, Unified settlement 2017, submit any reports via the Internet, etc. (from 250 r / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created IPs now (free of charge).

    Many individual entrepreneurs were forced to curtail their business due to the increase in insurance premiums in 2013 by 2 times. To improve the situation, the state decided to introduce tax holidays for new entrepreneurs and reduce their insurance premiums.

    Determining the amount of insurance premiums for individual entrepreneurs

    Insurance premiums for individual entrepreneurs in 2014 are calculated in a new way [, p. 1, art. 14]. Fixed for individual entrepreneurs with income up to 300,000 rubles. inclusive are calculated by the formula:

    Minimum wage * tariff * 12

    Since 2014, insurance premiums for individual entrepreneurs depend on their income. With income over 300,000 rubles. for individual entrepreneurs, insurance premiums in the Pension Fund are calculated as:

    Minimum wage * tariff * 12 + (income - 300,000) * 1%

    Index FFOMS FIU Total

    fix.

    until 31.12.14

    until 01.04.15

    Minimum insurance premiums for individual entrepreneurs

    with income up to 300 "000 rubles.

    		 3399,05 17328,48 - 20727,53
    300"000 rub.< доход < 12"429"936 руб.

    20727,53 +

    + (income -

    - 300"000)*1%

    Maximum insurance premiums for individual entrepreneurs

    with income over 12 "429" 936 rubles.

    		 121299,36 142026,89

    The table shows the calculation for the basic rate of insurance premiums.

    The contribution to the FFOMS for individual entrepreneurs is fixed 3399.05 rubles.

    Contributions to the PFR for individual entrepreneurs are fixed and consist of 17,328.48 rubles. and an additional 1% on excess income of 300,000 rubles.

    Responsibilities of an individual entrepreneur for insurance premiums

    As before, individual entrepreneurs who do not make payments or other remuneration to individuals do not submit reports to the FIU.

    Each individual entrepreneur is obliged to pay fixed insurance premiums for 2014 in the amount of 20,727.53 rubles. The payment deadline for this amount is 12/31/2014. inclusive. Additional insurance contribution to the Pension Fund of the Russian Federation in the amount of 1% in excess of 300,000 rubles. Income must be paid by April 1, 2015. inclusive [, p. 2 Art. 16]

    When compiling payment documents, pay attention to changes since 2014. In addition, a single BCC should be indicated [, art. 22.2] "for the payment of the insurance part of the labor pension" 39210202140061000160.

    From this we believe that since 2014 for individual entrepreneurs with an income of less than 1 "793" 713 rubles. there was a real decrease in insurance premiums during the year.

    Tax savings for sole proprietors

    Individual entrepreneurs on a simplified taxation system (STS) with an object of taxation of income, as well as using a single imputed income (UTII), and not making payments and other remuneration to individuals, reduce tax by the amount of accrued and paid fixed contributions [, sub. 3 p. 3.1 art. 346.21 and paragraph 2.1 of Art. 346.32]. This arrangement has been in place before.

    The PFR will accrue the maximum amount of fixed insurance premiums in the absence of data on the income of the individual entrepreneur [, clause 11 of Art. 14]. Tax authorities transfer data on income to "bodies controlling the payment of insurance premiums" [, paragraph 9 of Art. 14].

    Therefore, we recommend that individual entrepreneurs on income from the simplified tax system and UTII pay both parts of fixed contributions before 12/31/2014 to reduce the amount of tax. Also remember that you need to report to the tax office for the income received on time.

    Individual entrepreneurs on the general taxation system (OSN) and those who bought a patent (PSN) cannot save on taxes through contributions.

    Sources:

    1. Federal Law No. 212-FZ of July 24, 2009 "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (as amended on December 28, 2013)