Insurance premium tax calculator. How can an employer calculate insurance premiums in the Pension Fund

Since 2017 insurance premiums(except for contributions “for injuries”) are administered by the tax authorities. Therefore, the current calculation of insurance premiums, which policyholders must submit today, has been approved by the Federal Tax Service (Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11 / [email protected] ).

Unified calculation of insurance premiums: form

You can download the insurance premium calculation form for free in the system Consultant Plus .

Calculation of insurance premiums-2018/2019: reporting composition

The calculation of insurance premiums consists of title page and three sections:

• section 1 "Summary data on the obligations of the payer of insurance premiums". It should be noted that the first section is the most capacious. It includes calculations for all contributions: for mandatory pension, medical and social insurance(except for contributions "for injuries");
• section 2 "Summary data on the obligations of payers of insurance premiums - heads of peasant (farmer) households";
• section 3 "Personalized information about the insured persons" (this section is filled in for each insured person).

Employers (who are not heads of peasant farms) in without fail present:

Unified calculation of insurance premiums-2018/2019: filling out procedure

You will find a detailed procedure for filling out the calculation of insurance premiums in Appendix No. 2 to the Order of the Federal Tax Service of Russia dated 10.10.2016 No. ММВ-7-11/ [email protected]. We will stop at general requirements to complete this calculation:

• when filling out the calculation, you need to use black / purple / blue ink;
• text fields are filled with printed capital letters. If the calculation is prepared on a computer and then printed out, then when filling out the calculation, it is necessary to use the Courier New font 16-18 points;
• calculation pages should be consecutively numbered, starting from the title page. The page number is written as follows: for example, "001" for the first page, "025" for the twenty-fifth;
• fields are filled from left to right, starting from the leftmost familiarity;
• cost indicators are reflected in rubles and kopecks;
• in the absence of any quantitative / total indicator, “0” is put in the corresponding field, in other cases a dash is put down.

When filling out the calculation and preparing it for delivery under the ban:

• correcting calculation errors by corrective or similar means;
• double-sided printing of the calculation;
• fastening sheets, leading to damage to the calculation.

Codes in a single calculation for insurance premiums

Almost any reporting contains coded information. For example, the code of the reporting/tax period. And, as practice shows, it is difficult for accountants to put down certain codes. Therefore, we dedicated to the codes indicated in the single calculation of insurance premiums.

Unified calculation: reporting and settlement periods

The reporting periods are the first quarter, six months and 9 months, and the billing period is the calendar year (Article 423 of the Tax Code of the Russian Federation).

Deadlines for submitting a unified calculation of insurance premiums

The calculation must be submitted no later than the 30th day of the month following the reporting / settlement period (clause 7, article 431 of the Tax Code of the Russian Federation).

In 2019, the calculation must be submitted on the following dates:

How to present a single calculation of insurance premiums in 2019

Employers whose average number of individuals in whose favor payments were made exceed 25 people for the previous reporting/billing period are required to submit a single calculation of insurance premiums in in electronic format(Clause 10, Article 431 of the Tax Code of the Russian Federation).

Other employers can submit calculations on paper:

• by submitting a settlement in person to the IFTS (this can be done by the head of the organization / individual entrepreneur or another person with an appropriate power of attorney);
• by sending the calculation by mail with a description of the attachment and a notification of receipt.

Responsibility for late submission of a unified calculation of insurance premiums

If it is not timely to submit the calculation based on the results of the reporting periods or the year, then the fine will be 5% of the unpaid in set time the amount of insurance premiums payable / additionally paid on the basis of this calculation of contributions, for each full / partial month of delay, but not more than 30% of this amount and not less than 1000 rubles (clause 1 of article 119 of the Tax Code of the Russian Federation).

By the way, for the untimely submission of the calculation, the tax authorities can not only impose a fine on the insured, but also block bank accounts (clause 3.2, article 76 of the Tax Code of the Russian Federation).

Errors in the unified calculation of insurance premiums

The employer is obliged to submit to the IFTS an updated calculation of insurance premiums if he finds that the previously submitted calculation contains errors that lead to an underestimation of insurance premiums payable to the budget, as well as if the information provided is not reflected / incompletely reflected (paragraph 1 of article 81 Tax Code of the Russian Federation).

The clarification should include those sections and annexes to them (except section 3) that were included in the initial calculation, subject to corrections to them.

As for section 3, it is included in the revised calculation only for those insured persons whose information is corrected / supplemented.

Which calculation is considered not submitted

The calculation is considered not submitted if (clause 7 of article 431 of the Tax Code of the Russian Federation):

• section 3 contains inaccurate personal data of an individual;
• there are errors in the numerical indicators of section 3 (in the amount of payments, base, contributions);
• the sum of the numerical indicators of sections 3 for all individuals does not coincide with the data for the organization as a whole, reflected in subsections 1.1 and 1.3 of Appendix No. 1 to section 1 of the calculation;
• the amount of contributions to the OPS (based on a base not exceeding the limit value) in sections 3 for all employees is not equal to the amount of contributions to the OPS for the organization as a whole in subsection 1.1 of Appendix No. 1 to section 1 of the calculation.

Calculation of insurance premiums: separate divisions

If the organization has separate divisions empowered to pay income to employees / other individuals, then these OPs must submit insurance premiums to the IFTS at their location (clause 7, article 431 of the Tax Code of the Russian Federation). Moreover, it does not matter whether a separate division has a separate balance sheet and its own current account.

Keep in mind that it is necessary to inform the tax authorities about the empowerment of the OP with the above powers (clause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of September 14, 2016 No. BS-4-11 / 17201, Letter of the Ministry of Finance of 05.05.2017 No. 03-15-06/27777). The organization has a month from the date of granting the OP with the appropriate authority for this.

You can read more about filling out the calculation of insurance premiums.

Please note that contributions to pension insurance administers tax service, therefore they are listed in the IFTS, and not directly in the FIU.

Basic rates of contributions to the Pension Fund for employees

In general, policyholders (employers, employers) apply the following amounts to calculate insurance premiums in 2019 common tariffs v Pension Fund RF:

• 22 percent - if limit base for the calculation of contributions does not exceed 1,150,000 rubles. per employee per year;
• 10 percent - from payments exceeding the amount of 1,150,000 rubles.

Limits change every year.

Besides pension contributions organizations and individual entrepreneurs transfer insurance premiums for employees for three more types of compulsory insurance:

• 2.9 percent - temporary disability insurance (social insurance). For incomes over 865,000 rubles, contributions are not charged;
• 5.1 percent - health insurance. There are no income limits, they are charged for any income;
• from 0.2 to 8.5 percent - insurance against accidents at work and occupational diseases. The tariff depends on the hazard class of work for the main type of activity.

Contributions for pension, medical and social insurance are transferred to the Federal Tax Service, for accident insurance - to the FSS.

PFR preferential rates

Some categories of employers are used to calculate contributions to the Pension Fund reduced tariff. Beneficiaries are listed in Article 427 of the Tax Code of the Russian Federation. Among them are software developers, participants of the Skolkovo project, charitable organizations, etc. Until 2019, many organizations on the simplified tax system could apply reduced tariffs, but they did not extend the benefit.

Contributions to the PFR for individual entrepreneurs

All individual entrepreneurs pay insurance pension and medical contributions in a fixed amount.

In 2019, the amount of a fixed payment of an individual entrepreneur to the FIU is:

PFR = 29,354 rubles.

FFOMS = 6,884 rubles.

The amount of the total fixed contribution in 2019 is 36,238 rubles.

If an individual entrepreneur registered in the current year, contributions must be paid not for the full year, but from the date of registration of the individual entrepreneur.

In the event that the income of an individual entrepreneur exceeds the level of 300 thousand rubles at the end of the year, the entrepreneur must additionally transfer a contribution in the amount of 1% of the income exceeding the specified amount.

At the same time, there is a restriction on the amount of contribution to the PFR (PFRmax) in the amount of 8 times the fixed contribution for pension insurance.

Thus, the maximum contribution to the PFR for individual entrepreneurs in 2019 is:

PFRmax \u003d 29,354 x 8 \u003d 234,832 rubles.

Deadline for payment of insurance premiums

Insurers-employers (employers) are required to pay insurance premiums to the Pension Fund no later than the 15th day of the calendar month following the month in which such premiums were accrued.

Individual entrepreneurs pay fixed insurance premiums no later than December 31 of the current calendar year. Additional contributions from the income of an individual entrepreneur in excess of 300 thousand rubles are transferred no later than July 1 of the year following the expired billing period. You can pay contributions in a lump sum or in periodic payments (for example, quarterly). Specific periods for the transfer of contributions in installments are not legally established.

If the last day of the deadline for paying insurance premiums is a weekend, the deadline is postponed to the next business day.

Calculation of insurance premiums in the Pension Fund of the Russian Federation in the My Business service

Do you want to always quickly and accurately calculate insurance premiums to the Pension Fund of the Russian Federation? Then use the online accounting "My business"!

The service does all calculations automatically. In addition, in the service you will generate any reports without errors in a couple of minutes. Finished documents can be immediately sent in electronic form to the tax office, the Pension Fund of the Russian Federation, the FSS and Rosstat.

Since 2015, established two limit values ​​of the base for calculating insurance premiums:
1) for the PFR - 711,000 rubles.
2) for the FSS - 670,000 rubles.

With this calculator, you can quickly calculate the amount of tax contributions for mandatory pension and health insurance in accordance with the requirements of 2020. The BukhSoft program will help you generate the correct payment for contributions with up-to-date details.

Calculate IP contributions and make a payment

IP insurance premiums in 2020

1. The procedure for determining the amount of a fixed insurance premium for individual entrepreneurs at the OPS. Recall that earlier it was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution is enshrined in the Tax Code. For 2020, it is 32,448 rubles. For 2019 - 29,354 rubles.
2. IP income can exceed 300,000 rubles per year. Maximum amount fixed IP contributions from such income should not exceed 259,584 rubles for 2020. For 2019 - 234,832 rubles.
3. The last day for paying contributions to the OPS from IP income exceeding 300,000 rubles is July 1 of the year following the reporting one.
4. Additional payment to the tax on the OPS from income for the year over 300,000 rubles is also “untied” from the minimum wage. The amount of the contribution in a fixed amount is prescribed in the Tax Code and amounts to 8426 rubles for 2020. For 2019 - 6884 rubles.

The procedure for paying contributions to the PFR in 2020

• Not later than December 31, 2020, a fixed part of the contributions to the OPS is paid to the Federal Tax Service. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. The amount of the fixed part of mandatory pension insurance contributions for 2020 is 32,448 rubles;
• pay by December 31, 2020 fixed payment for compulsory medical insurance in the Federal Tax Service in the amount of 8426 rubles.
• no later than July 1, 2021, they pay an additional one for the OPS to the Federal Tax Service from income for the year over 300,000 rubles. This is 1% of the income of more than 300,000 rubles. In this case, the amount of all payments cannot be more than 259,584 rubles.

There is also a voluntary contribution to compulsory social insurance in the FSS. In 2020, its size is 4221.24 rubles. The payment deadline is no later than December 31, 2020.

An example of calculating IP insurance premiums for yourself in 2020

The income of an individual entrepreneur (born in 1970) for 2020 is 2,400,000 rubles.

The fixed part of individual entrepreneur contributions for pension insurance for 2020 is set at 32,448 rubles. This amount must be paid by the entrepreneur by December 31, 2020.

The individual part of contributions for pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2021.

The amount of insurance premiums for pension insurance total: 32,448 rubles. + 21 000 rub. = 53,448 rubles.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the amount of 8426 rubles. until December 31, 2020.

The amount of fixed IP contributions for 2020

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That is, if the entrepreneur is registered on February 12, 2020, the amount of insurance premiums for 2020:

• in the PFR will amount to 28,681.71 rubles. (32,448 rubles: 12 x 10 months + 32,448 rubles: 12: 28 days x 17 days);
• in FFOMS - 7447.98 rubles. (8426 rubles: 12 x 10 months + 8426 rubles: 12: 28 days x 17 days).

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 40,874 rubles. (OPS and MHI), he must transfer the estimated part of insurance premiums, which is 1% of the excess amount *.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. That is for 2020 maximum size contributions to the PFR is 259,854 rubles. (32,448 rubles x 8)

Payment term

• 182 1 02 02140 06 1110 160 for contribution from income for 2017, 2018, 2019, 2020 and later periods;

Income calculation

IP insurance premiums in 2019

1. A new procedure for determining the amount of a fixed insurance contribution of an individual entrepreneur to the Pension Fund (entrepreneur's contribution "for himself"). Recall that earlier it was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution to the FIU is enshrined in the Tax Code. It is: for 2019 - 29,354 rubles, for 2020 - 32,448 rubles.
2. IP income can exceed 300,000 rubles. in a year. The maximum amount of fixed IP contributions from such income should not exceed: for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
3. The last day for paying contributions to the FIU from individual entrepreneur income in excess of 300,000 rubles. moved from "April 1" to "July 1" of the year following the reporting year.
4. IP contributions to the FFOMS are also “untied” from the minimum wage. The amount of the contribution for compulsory medical insurance in a fixed amount is now prescribed in the Tax Code and is: for 2019 - 6884 rubles, for 2020 - 8426 rubles.

* Art. 2 federal law dated November 27, 2017 No. 335-FZ.

The procedure for paying contributions to the PFR in 2019

• Until December 31, 2019, a fixed payment in the amount of 6884 rubles is paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. do not count and do not pay;
• Until December 31, 2019, a fixed part of the contributions is paid to the PFR. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. The amount of the fixed part of contributions to the Pension Fund for 2019 is 29,354 rubles;
• no later than July 1, 2020, they pay the estimated part of insurance premiums to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).

An example of calculating IP insurance premiums for yourself 2019

The income of an individual entrepreneur (born in 1970) for 2019 is 2,400,000 rubles.

The fixed part of individual entrepreneur contributions for pension insurance for 2019 is set at 29,354 rubles. This amount must be paid by the entrepreneur by December 31, 2019.

The individual part of contributions for pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2020.

The amount of insurance premiums for pension insurance total: 29,354 rubles. + 21 000 rub. = 50 354 rubles.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment in the FFOMS in the amount of 6884 rubles. until December 31, 2019.

The amount of fixed IP contributions for 2019

*When paying monthly, the remaining kopecks are paid in the last month of the year.

Calculation of contributions for an incomplete reporting period

If the IP worked incomplete reporting period, the amount of insurance premiums is calculated:

• as the amount of contributions for fully worked months ( The amount of fixed contributions to the PFR and FFOMS for the year: 12 x Number of months );
• as the amount of contributions for a month not fully worked ( The amount of fixed contributions to the PFR and FFOMS for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month ).

That is, if the entrepreneur is registered on February 12, 2019, the amount of insurance premiums for 2019:

• in the PFR will amount to 25,946.84 rubles. (29,354 rubles: 12 x 10 months + 29,354 rubles: 12: 28 days x 17 days);
• in FFOMS - 6084.97 rubles. (6884 rubles: 12 x 10 months + 6884 rubles: 12: 28 days x 17 days).

Deadline for payment of fixed payments- before December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 36,238 rubles. (PFR + FFOMS), he must transfer to the Pension Fund the estimated part of insurance premiums, which is 1% of the excess amount *.

* Clause 1, Art. 430 of the Tax Code of the Russian Federation, as amended. Federal Law No. 243-FZ dated July 3, 2016.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. That is, for 2019, the maximum amount of contributions to the PFR is 234,832 rubles. (29,354 rubles x 8)

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

CBC for paying a contribution from income exceeding 300,000 rubles:

• 182 1 02 02140 06 1110 160 for contribution from income for 2017, 2018, 2019 and later periods;
• 182 1 02 02140 06 1200 160 for contribution from income for 2016 and earlier periods.

Income calculation

* For entrepreneurs applying the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

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

IP insurance premiums in 2018

1. The procedure for determining the amount of a fixed insurance contribution of an individual entrepreneur to a pension fund (an entrepreneur's contribution "for himself") has been updated. Previously, the amount of a fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the size of the fixed contribution to the PFR is fixed in the Tax Code of the Russian Federation and is: for 2018 - 26,545 rubles, for 2019 - 29,354 rubles, for 2020 - 32,448 rubles.
2. IP income can exceed 300,000 rubles. in a year. The maximum amount of fixed IP contributions from such income should not exceed 212,360 rubles for 2018, 234,832 rubles for 2019, and 259,584 rubles for 2020.
3. The last day for paying contributions to the FIU from individual entrepreneur income in excess of 300,000 rubles. moved from "April 1" to "July 1" of the year following the reporting year.
4. IP contributions to the FFOMS are also “untied” from the minimum wage. The amount of the contribution for compulsory medical insurance in a fixed amount is now prescribed in the Tax Code of the Russian Federation and is: for 2018 - 5840 rubles, for 2019 - 6884 rubles, for 2020 - 8426 rubles.

*Article 2 of the Federal Law of November 27, 2017 N 335-FZ.

The procedure for paying contributions to the PFR in 2018

• until December 31, 2018, a fixed payment in the amount of 5840 rubles is paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. not calculated and not paid;
• Until December 31, 2018, a fixed part of contributions is paid to the PFR. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. The amount of the fixed part of contributions to the pension fund for 2018 is 26,545 rubles;
• no later than July 1, 2019, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).

An example of calculating the insurance premiums of an individual entrepreneur for himself 2018

The income of an individual entrepreneur (born in 1970) for 2018 is 2,400,000 rubles.

The fixed part of individual entrepreneur contributions for pension insurance for 2018 is set at 26,545 rubles. This amount must be paid by the entrepreneur by December 31, 2018.

The individual part of contributions for pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles. The merchant must transfer this amount to the FIU no later than July 1, 2019.

The amount of insurance premiums for pension insurance total: 26,545 rubles. + 21 000 rub. = 44,400 rubles.

For compulsory health insurance, regardless of the amount of income, an individual entrepreneur pays a fixed payment in the FFOMS in the amount of 5840 rubles. until December 31, 2018.

*For calculating insurance premiums for 2018 minimum size wages (minimum wage) established on January 1 of the reporting year is not used.

The amount of fixed IP contributions for 2018

*When paying monthly, the remaining kopecks are paid in the last month of the year.

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur worked for an incomplete reporting period, the amount of insurance premiums is calculated as:

• the amount of contributions for fully worked months (Amount of fixed contributions to the PFR and FFOMS for the year: 12 x Number of months);
• the amount of contributions for a month not fully worked out (Amount of fixed contributions to the PFR and FFOMS for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month).

Those. if the entrepreneur is registered on February 12, 2018, the amount of insurance premiums for 2018:

• in the PFR will amount to 23,463.88 rubles. (26545: 12 x 10 months + 26545: 12: 28 days x 17 days);
• in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 32,385 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount *.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of eight times the fixed amount of insurance contributions to the pension fund. Those. for 2018, the maximum amount of contributions to the PFR is 212,360 rubles. (26,545 x 8)

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

CBC for paying a contribution from income exceeding 300,000 rubles:

• 182 1 02 02140 06 1110 160 for contribution from income for 2017-2018 and later periods
• 182 1 02 02140 06 1200 160 for contribution from income for 2016 and earlier periods.

Income calculation

* For entrepreneurs applying the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

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

In PFR and FFOMS in 2017

Since 2017, it was not the PFR employees who began to check the timeliness and completeness of the payment of fixed contributions, but the tax authorities. In this regard, all the rules on such contributions have been transferred from the Federal Law on Insurance Contributions of July 24, 2009 No. 212-FZ to a new Chapter 34 tax code RF.

At the same time, little has changed for the bulk of contributors. Tariffs (rates) and the term for paying fixed contributions, as well as the composition of payments, will remain the same. Calculations on fixed contributions to the tax office do not need to be submitted. Contributions for "injuries", as well as contributions in case of temporary disability and in connection with motherhood, as before, the IP does not pay for itself.

What changes in insurance premiums have affected individual entrepreneurs since 2017?

1. From 01.01.2017 these fixed contributions are paid according to new CSC, as the administrator of these payments will change.
   Note: Which CSCs are operating in 2017, see the CSC Directory for 2017.
2. The rule * was canceled, according to which employees of the pension fund, in case of failure to provide information on income to the IFTS, could accrue contributions to the entrepreneur in the maximum amount.

Recall that earlier for those individual entrepreneurs who did not submit information on income for 2015 to the tax office, instead of 22,261.38 rubles. for 2015, PFR employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, with no income tax returns for 2016 (or later) maximum contributions IP will not be accrued, since the rule on their accrual has been canceled since January 1, 2017.

The procedure for calculating contributions to the PFR in 2017

• before April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year);

In FFOMS in 2017, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles. not calculated or paid. Fixed contributions in the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

To calculate insurance premiums for the whole of 2017, you need the minimum wage set on January 1 of the reporting year - 7500 rubles.

An example of calculating the insurance premiums of an individual entrepreneur for himself 2017

The income of an individual entrepreneur (born in 1970) for 2017 is 2,400,000 rubles.

The fixed part of contributions for pension insurance of individual entrepreneurs is 23,400.00 rubles.

The individual part of contributions for pension insurance of individual entrepreneurs will be: (2,400,000 rubles - 300,000 rubles) x 1% = 21,000 rubles.

The amount of insurance premiums for pension insurance total: 23,400 rubles. + 21 000 rub. = 44,400 rubles.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment of 4,590 rubles.

Fixed contributions for 2017

* Calculations are made based on the minimum wage for 2017 - 7500 rubles.

Calculation of contributions for an incomplete reporting period

Those. if the entrepreneur is registered on February 10, 2017, the amount of insurance premiums for 2017:

• in the FIU will amount to 20823.21 rubles. (7500 x 26% x 10 months + (7500: 28 x 19) x 26%);
• in FFOMS - 4084.55 rubles. (7500 x 5.1% x 10 months + (7500: 28 x 19) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but it is better to pay payments before December 27, due to the fact that in the last days of the year banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 27,990.00 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount *.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2017, the maximum amount of contributions to the PFR is 187,200 rubles. (7500 x 8 x 26% x 12)

Important! For entrepreneurs applying the simplified tax system of 15% (income minus expenses), expenses are not taken into account when calculating insurance premiums.

Income calculation

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

Payment term:

Attention entrepreneurs! Since 2017, to pay a contribution from income exceeding 300 thousand rubles. the following CBCs are used:

• 182 1 02 02140 06 1110 160 for contributions from income for 2017 and later;
• 182 1 02 02140 06 1200 160 for contributions from income for 2016 and earlier periods.

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

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2016

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

The procedure for calculating contributions to the PFR in 2016:

• Until December 31 of the reporting year, a fixed part of the contributions is paid. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. Fixed contributions to the PFR are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);

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

The minimum wage at the beginning of 2016 was 6204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015). And since the calculation of insurance premiums for the whole of 2016 requires a minimum wage established on January 1 of the reporting year (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ). That increase in the minimum wage from July 1 to 7,500 rubles did not affect annual amount IP insurance premiums.

Fixed contributions for 2016

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

Attention entrepreneurs! When paying contributions in 2017 for the expired period of 2016, the following CCCs apply:

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for a full reporting period, the amount of insurance premiums is calculated as the sum of:

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

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance premiums for the year in the Pension Fund will be 17,131.60 rubles. (6204 x 26% x 10 months + (6204: 29 x 18) x 26%); in FFOMS - 3360.43 rubles. (6204 x 5.1% x 10 months + (6204: 29 x 18) x 5.1%).

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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

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

Important! For entrepreneurs applying the simplified taxation system of 15% (income minus expenses), expenses are not taken into account when calculating income for the purposes of insurance premiums. Entrepreneurs on OSNO (13%) when calculating insurance premiums 1% of the amount over 300 thousand rubles. may reduce income by the amount of expenses incurred (Decision of the Constitutional Court No. 27-P of November 30, 2016)

Income calculation

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

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

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

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

fixed part 19356.48 rubles.
+

Total: 40356.48 rubles.

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

Insurance contributions of individual entrepreneurs to the PFR and FFOMS in 2015

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2015

Attention entrepreneurs! Since 2015, the size of the fixed part of insurance premiums to the PFR and FFOMS has changed.

The procedure for calculating contributions to the PFR in 2015:

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

In FFOMS in 2015, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles are not calculated and paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage in 2015 is 5965 rubles. (approved by Federal Law No. 408-FZ of December 1, 2014).

Fixed contributions for 2015

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for a full reporting period, the amount of insurance premiums is calculated as the sum of:

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

Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance premiums for the year in the Pension Fund will be 16450.62 rubles. (5965 x 26% x 10 months + (5965: 28 x 17) x 26%); in FFOMS - 3226.85 rubles. (5965 x 5.1% x 10 months + (5965: 28 x 17) x 5.1%).

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

Calculation of contributions for incomes over 300 thousand rubles

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 237-FZ of July 23, 2013.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2015 the maximum amount of contributions to the PFR is 148,886.40 rubles.(5965 x 8 x 26% x 12)

expenses are not taken into account.

Income calculation

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

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

Example:

fixed part 18610.80 rubles.
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.

Total: 39610.80 rubles.

In the FFOMS, regardless of the amount of income, we pay a fixed payment of 3650.58 rubles.

Insurance contributions of individual entrepreneurs to the PFR and FFOMS in 2014

Until 2014, insurance premiums in PFR individual entrepreneurs were the same for all and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions has changed, they will be divided into:

• a fixed part (mandatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received). Fixed contributions to the PFR are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• individual part of insurance premiums to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year);

Please note that since 2014, by dividing the amount of contributions into insurance and funded part will be handled by the FIU itself. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out by a single payment document (Federal Law of 04.12.2013 No. 351-FZ, Article 22.2.).

In FFOMS in 2014, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles are not calculated and paid. Fixed contributions to the FFOM are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

Fixed contributions for 2014

* Calculations are made based on the minimum wage for 2014 - 5554 rubles.

Calculation of contributions for an incomplete reporting period

If the individual entrepreneur did not work for a full reporting period, the amount of insurance premiums is calculated as the sum of:

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

Those. if the entrepreneur was registered on February 12, 2014, the amount of insurance premiums for the year in the Pension Fund will be 15317.14 rubles. (5554 x 26% x 10 months + (5554: 28 x 17) x 26%); in FFOMS - 3004.52 rubles. (5554 x 5.1% x 10 months + (5554: 28 x 17) x 5.1%).

Deadline for payment of fixed payments- until 31 December of the year for which contributions are paid.

Calculation of contributions for incomes over 300 thousand rubles

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 20,727.53 rubles. (PFR + FFOMS), he must calculate and transfer to the Pension Fund of the Russian Federation an individual part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 237-FZ of July 23, 2013.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2014 the maximum amount of contributions to the PFR is 138,627.84 rubles.(5554 x 8 x 26% x 12)

Important! Not for insurance premium payers who pay income tax individuals(OSNO); nor for entrepreneurs applying the STS 15% (income minus expenses) when calculating income for the purposes of insurance premiums expenses are not taken into account.

Income calculation

* Clause 8, Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by the Federal Law of July 23, 2013 N 237-FZ

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

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

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2014. The amount of insurance contributions to the FIU will be:

fixed part 17328.48 rubles.
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.

Total: 38328.48 rubles.

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3399.05 rubles.

Reporting on insurance premiums and penalties for individual entrepreneurs

Since 2012, individual entrepreneurs, notaries and lawyers have not submitted reports to the FIU. At the end of the year, a declaration of income must be submitted to the tax office in accordance with the chosen taxation regime. If the Federal Tax Service does not have information about the income of an entrepreneur due to his failure to submit reports, the PFR is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.