Mandatory payments to the PFR. Fixed payments in the PFR for individual entrepreneurs on the USN for themselves

In 2018, the administration of mandatory insurance premiums is handled by the Federal tax service. An exception is contributions to the insurance of employees against industrial accidents and occupational diseases, they are still supervised by the Fund social insurance(FSS). We will tell you more about how entrepreneurs pay insurance premiums in 2018.

What fees and taxes does a sole proprietorship pay?

So, the entrepreneur went through the registration procedure. What fees does the IP pay?

Types of insurance premiums, the procedure for their calculation and payment is established by Chapter 34 tax code RF. If an entrepreneur works alone, he is obliged to pay fixed insurance premiums for pension and medical insurance (Article 430 of the Tax Code of the Russian Federation). Individual entrepreneurs with employees, in addition to contributions for themselves, pay insurance premiums for pension, medical and social insurance (including “injuries”) for all their employees.

With regard to the number and amount of taxes subject to mandatory payment, it depends on which tax regime uses IP. The largest the tax burden falls on entrepreneurs on OSNO, and special regimes (patent, USN 6% or 15%, UTII) allow it to be reduced and not to pay a number of taxes. If an entrepreneur uses real estate, a car or land plot, he is also obliged to pay property, transport and land taxes.

How to calculate IP fees

The calculation of individual entrepreneur contributions differs depending on whether he pays them for himself or for employees.

How to calculate the amount of insurance premiums for IP for yourself

In 2018, insurance premiums are fixed sums and depend on the income that the individual entrepreneur received for the year (Article 430 of the Tax Code of the Russian Federation):

• The insurance premium for health insurance in 2018 is equal to a fixed amount of 5,840 rubles.
• The pension insurance contribution in 2018 is 26,545 rubles. Additional payment 1% is transferred if the IP income from the beginning of the year exceeds 300,000 rubles. You can calculate the insurance premiums for individual entrepreneurs payable in excess of the established amount by multiplying the amount of income from the beginning of the year, reduced by 300,000 rubles, by 1%.

Calculation of insurance premiums for an individual entrepreneur with employees

Insurance premiums are calculated from the income of employees of individual entrepreneurs minus the non-taxable amounts listed in Art. 422 of the Tax Code of the Russian Federation. The amount of insurance premiums for an individual entrepreneur paying them for employees is generally determined by the following rates (Article 426 of the Tax Code of the Russian Federation):

• Pension insurance - 22%. From the amount of taxable payments to an employee exceeding 1,021,000 rubles - 10%.
• Contributions for compulsory health insurance - 5.1%. Limit base on contributions to compulsory medical insurance is not established.
• Insurance premiums in case of temporary disability and maternity - 2.9%. If payments to an employee exceeded 815 thousand rubles, this contribution is not paid.
• Contributions for "injuries" are paid at the rates assigned depending on the class of pro-risk (Article 21 of the Law of July 24, 1998 No. 125-FZ).

If there are grounds, reduced and additional rates of insurance premiums may be applied (Articles 427, 428 of the Tax Code of the Russian Federation).

When to pay pension contributions

Self-employed insurance premiums are payable by 31 December 2018. If an individual entrepreneur in 2018 receives an income of more than 300,000 rubles, then an additional 1% of income over 300,000 rubles. payable by July 1, 2019.

Insurance premiums for employees are paid monthly, no later than the 15th day of the next month.

How to pay pension contributions

You can pay fixed contributions to the IFTS either at once in one amount or in installments throughout the year. Payment of insurance premiums for individual entrepreneurs is carried out in any of the following ways:

• Through a checking account
• Through a personal account (bank card),
• Through the operator-cashier in the bank office.

How to pay pension contributions for individual entrepreneurs quickly and correctly? In order to correctly pay the insurance premium, you must have payment document: payment order for payment from a current account or a bank receipt for cash payment at a bank. To do this, you can contact the territorial office of the Federal Tax Service or print the receipt yourself on the Internet portal.

How to pay pension contributions for individual entrepreneurs via the Internet on the website of the Federal Tax Service

On the official portal of the Tax Service of the Russian Federation, an entrepreneur can pay taxes and contributions using the Pay Taxes service. It allows you to generate a payment receipt and make its payment online through any bank from the partners cooperating with the Federal Tax Service.

How to pay individual entrepreneur pension contributions through Sberbank Online

You can quickly and conveniently pay contributions via Internet technologies using the Sberbank Online system. Next, we will consider how to pay insurance premiums for individual entrepreneurs in Sberbank Online with a personal bank card entrepreneur.

Log in by entering the username and password received during registration in the system. Then select the "Transfers and Payments" tab and click on the "Federal Tax Service" window. Go to the line "Search and payment of taxes by the Federal Tax Service" and select payment according to the index of the document that is indicated on the receipt. Dial the index number and select the card from which the funds will be debited. Click Continue and check the amount on the screen with the amount on the receipt. If all the data match, make the payment and confirm it with an SMS password. The payment receipt can be saved and printed.

Exemption from payment of insurance premiums for individual entrepreneurs

The Tax Code of the Russian Federation provides for the exemption of individual entrepreneurs from paying insurance premiums if the business was terminated for the reasons listed below (Article 430, clause 7 of the Tax Code of the Russian Federation):

• Urgent military service.
• Parental leave up to 1.5 years, not more than 6 years in total.
• The period of caring for a disabled child, for the elderly over 80 years old.
• Living with a spouse serving in the Armed Forces of the Russian Federation under a contract in an area where there is no opportunity to work - up to 5 years.
• Living outside Russia with a husband (wife) working in a consulate or representative office of the Russian Federation - up to 5 years.

The listed periods when commercial activity was not conducted must be confirmed by documents.

However, if the IP at the same time leads commercial activity he must pay insurance premiums.

Individual entrepreneurs (IP) must pay insurance premiums (Article 419 of the Tax Code of the Russian Federation). You need to do this not only with payments to your employees in accordance with the established ones, but also for yourself, in a fixed amount. In what amount the IP pays a fixed payment in 2017, we will tell in our consultation.

The amount of fixed payments for individual entrepreneurs in 2017

Fixed payments for individual entrepreneurs in 2017 are made dependent on the minimum wage established on 01/01/2017, as well as on the income received by the individual entrepreneur for the current year (Article 430 of the Tax Code of the Russian Federation). Considering that at the beginning of the year there is a minimum wage in the amount of 7,500 rubles (Article 1 of the Federal Law of June 2, 2016 No. 164-FZ), the amounts of fixed payments for mandatory pension and medical insurance are:

Recall that the individual entrepreneur does not pay insurance premiums for himself for compulsory social insurance.

Where to pay a fixed IP payment in 2017

What KBK code will need to be indicated in the payment orders of individual entrepreneurs for a fixed payment in 2017, we will show in the table:

* By Order of the Ministry of Finance dated February 28, 2018 No. 35n, a separate CCC for the payment of 1% contributions, previously introduced by Order of the Ministry of Finance dated December 27, 2017 N 255n, was canceled. Those who have already managed to transfer 1% to a separate CCC will most likely have to clarify the payment.

Since state registration individual entrepreneur - Pension Fund , social insurance of the Russian Federation, compulsory medical insurance. From this moment on, he is obliged to pay mandatory insurance payments.

What to pay in the FIU

Entrepreneurs in Russia have developed a long-term habit of following the news about raising the minimum wage. Such interest is explained not so much by curiosity as by fiscal necessity. In 2017, individual entrepreneurs have already experienced the transfer of payment of contributions under the auspices of the Federal Tax Service, from January 1, 2018, legislators have prepared a new surprise. From the new year, the amount of the monthly fixed pension payment “for oneself” will no longer be tied to the minimum wage. Now the IP contribution consists of two parts and depends only on the amount of annual income.

When calculating it, you need to be guided by Art. 430 of the Tax Code of the Russian Federation. It is painted financial prospects for payers of pension contributions for the next three years. So the fixed part of the contribution is equal to:

• in 2018 - 26545 rubles / year;
• in 2019 - 29354 rubles / year;
• in 2020 - 32448 rubles / year.

The transferred amounts will be final only for those individual entrepreneurs whose income has not exceeded 300 thousand rubles per year. From each earned ruble over the specified limit, you will have to pay 1% as pension contributions.

The obligation to make contributions to the Pension Fund for individual entrepreneurs has a dual structure. Firstly, an individual entrepreneur must once a year transfer a fixed amount of the insurance premium for himself. This payment is mandatory, regardless of whether the entrepreneur carries out activities or not. Termination of payments is possible only in case of liquidation of the status of an individual entrepreneur, as well as in cases of impossibility of implementation entrepreneurial activity (maternity leave, conscription, etc.).

What reports are submitted

• for individual entrepreneurs on the simplified tax system, unified agricultural tax, OSNO (personal income tax) - the amount of income received from entrepreneurial activity;
• for individual entrepreneurs on UTII and PSN - the amount of imputed income, taking into account K1 and K2, and the amount of potentially receivable income, while the amount of income actually received by the entrepreneur is not taken into account.

If the IP combines several modes, the total income is considered.

The deadline for payment of contributions calculated from incomes over 300,000 rubles is paid before April 1 of the year following the reporting one.

Payment of insurance premiums for employees is carried out by individual entrepreneurs, based on the following amounts (in % of accrued income for employees):

Thus, the amount of payments for employees during the year can change if there are changes in the amount they receive.

Note that the law does not allow wages to be set below minimum size wages: this must be remembered when deciding on the optimization of business costs.

What's new in 2018

The fixed pension insurance payment is calculated, no longer based on the amount of the minimum wage, which is established by law and is valid for a certain period of time, but is established in the Tax Code of the Russian Federation. Thus, the amount of the fixed contribution in 2018 will be 26,545 rubles. per year. The entrepreneur is exempt from paying pension contribution subject to: passing military service; caring for a child until they reach 1.5 years; caring for a disabled person of the 1st group, a disabled child, a person over 80 years old; living in a region where there is no opportunity to work - for the spouses of contract servicemen, but not more than 5 years in total; residence in the representative offices of the Russian Federation abroad, but also in total no more than 5 years.

Contributions to the Pension Fund from IP”>Contributions to the Pension Fund from IP: Video

All citizens engaged in labor activity in one form or another are required to pay contributions to the Pension Fund of Russia (PFR). This is necessary so that, upon reaching old age, everyone can receive at least a minimum pension benefit from the state. Individual entrepreneurs in this case are no exception. They, like hired workers, are unlikely to be able to independently provide themselves with a decent standard of living in old age. Therefore, the state obliges them to pay pension tax for individual entrepreneurs on a regular basis, regardless of activity and profit.

Calculation of social contributions for individual entrepreneurs

IP insurance contributions for themselves are divided into fixed contributions to the FIU and payments to Federal Foundation Mandatory Medical Insurance(FFOMS). In connection with the establishment for this year of a new size of the minimum wages, many were puzzled by how to calculate the pension contributions of individual entrepreneurs. In fact, the technique remains the same: minimum value salary is multiplied by 26% (PFR tax) and by twelve months. Using this formula, we get the annual payment to the Pension Fund of 18,610.80 rubles (5965 * 26% * 12). You can calculate pension contributions for individual entrepreneurs for a month or a quarter, depending on which payment scheme the entrepreneur has chosen.

Important! An individual entrepreneur can independently choose the frequency of payment of the contribution to the PFR, for example, in one payment for the entire year or in several monthly and quarterly payments.

The main fixed pension tax for an individual entrepreneur is established for those whose annual income did not exceed 300 thousand rubles. IP, cash receipts which turned out to be large, at the end of the year they will have to pay an additional 1% to the Pension Fund from the amount exceeding the limit. If the entrepreneur's income amounted to 320,000 rubles, then he will have to transfer another 200 rubles (20,000 * 1%) in addition to the fixed payment.

Contributions to the FFOMS are calculated according to a similar algorithm as pension contributions, that is, based on the current indicator of the minimum wage (minimum wage). Percent medical insurance of the minimum wage is 5.1%, and total amount for the current year will be 3650.58 (5965 * 5.1% * 12). At the same time, regardless of whether the entrepreneur’s income exceeded the limit of 300 thousand rubles, he will not need to pay a contribution to the FFOMS from the excess.

Important! Even if the entrepreneur is at the same time employee, and the employer withholds contributions from his salary to social funds, he is still obliged to pay them for himself without any concessions.

Payment of social contributions

If we talk about how to pay the PFR for individual entrepreneurs, then first you need to decide on the procedure for calculating and paying social payments. The general deadlines set by the state are as follows:

• for a fixed contribution (PFR + FFOMS) - until December 31 of the reporting year;
• for a contribution from exceeding the limit - until April 1 of the next year following the reporting one.

You can find out how an individual entrepreneur pays for a pension fund from Law No. 212-FZ of July 24, 2009. The same normative act sets rates, determines the procedure for the distribution of the funded and insurance parts, as well as the forms of personalized reporting and the deadlines for filing. A fixed contribution to the PF must be paid single payment, and the division into insurance and funded part will be carried out by the foundation itself.

Important! The amount of insurance payments can be reduced by the amount of tax under the simplified taxation system (income 6%). In this case, it is more profitable to pay the contribution in parts, this will reduce advance payments for a single tax.

• It is worth noting that deductions to the Pension Fund and to the health insurance fund are paid in separate payments. There are a number of services on the Internet in which you can generate forms of payment documents for paying insurance premiums.
• In addition, you can generate receipts and keep records of insurance payments in personal account on the FIU website. There is also detailed information on how an individual entrepreneur pays a pension fund, what codes budget classification indicate in the payment and other information. To register on the fund's portal, you must select the region in which the entrepreneur is registered, enter the last name, first name and mobile phone number.
• Pay FIU contribution for individual entrepreneurs, it is possible both in cash at a bank branch, and from an individual entrepreneur's account without extra commissions and interest. A similar mechanism for payment and health insurance. Payment details for medical contributions are similar to those for PFR payments, since they are also administered and distributed by the Pension Fund.

The difference between the two payments is only in the amount, the purpose of the payment and the CCC code. You can find out the details for cash payment and self-filling of the payment order on the PFR website.

Becoming an entrepreneur, a businessman automatically becomes a taxpayer. These mandatory payments include fixed contributions Pension fund and FFOMS. Individual entrepreneur must independently calculate and pay insurance premiums in 2016 for the individual entrepreneur “for himself”. If an individual entrepreneur does not hire employees, then he does not submit a report on payments to the FIU.

We consider fixed IP payments for ourselves

The amount of the payment changes annually due to the increase in the minimum wage. The minimum wage is established by the state by its law. IN current year The amount has changed twice. From 01/01/2016, the minimum wage is 6204 rubles, from 07/01/2016 - 7500 rubles. But when calculating insurance premiums, the amount established since the beginning of the year is taken into account. For an entrepreneur, fixed payments in 2016 have not changed since July 1.

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