Entrepreneurship involves responsibility for compliance with the law, one part of which is the payment of mandatory insurance premiums, not only for employees, but also for oneself. Payment by individual entrepreneurs to the Pension Fund 2019, the timing of the amount has undergone significant changes at the legislative level. In order not to incur unreasonable financial expenses, you need to familiarize yourself with the new algorithms for calculating and transferring insurance premiums.

Insurance premiums are mandatory fees, the requirement to pay which applies to companies and entrepreneurs. After its introduction in 2010, they became an alternative to the unified social tax, which ceased to exist.

Until the end of last year, this category of payments did not belong to the country’s fiscal system. The purpose of paying the fee is the opportunity to receive financial support after retirement, during maternity leave, sick leave, parental leave, as well as the opportunity to use medical care for free.

The beginning of last year was marked by the transfer of the function of monitoring compliance with legislative acts regulating the scope of insurance contributions to the fiscal service; the correctness of calculations is invariably checked by the FSS.

There are several categories, divided by intended use, for the transfer of individual entrepreneurs to the Pension, Social and Health Insurance Funds. Such payments allow you to receive payments in the event of retirement, incapacity for work due to illness, or maternity leave. Entrepreneurs without hired staff can pay maternity contributions at will, without being forced by the state.

Existing deductions for “injuries” are excluded from the possibility of payment by an entrepreneur even on his own initiative.

Business entities transfer insurance premiums:

  • for employed persons, relations with whom are secured within the framework of an employment contract or a contract agreement (concluded with the purpose of fixing a one-time relationship for the provision of services or performance of work). Deductions are made from wages, remunerations under the contract;
  • “for oneself” – transfers are not related to the actual conduct of business.

Entrepreneurs are allowed to receive temporary exemption from transferring contributions “for themselves” if one of the cases provided for in Art. 430 Tax Code of the Russian Federation:

  • leave to care for a child up to 1.5 years old, or for a person of advanced age (over 80 years), a person with disability (group 1);
  • conscription for compulsory military service;
  • living together with a spouse who is performing military service under a contract in a territory where employment is impossible;
  • living with a spouse who is an employee of a consulate or diplomatic mission abroad;
  • lawyers – suspension of status.

The deferment is granted only for the period of the above circumstances.

2018 was marked by adjustments to the principles of calculation and transfer of insurance premiums.

Thus, until the end of last year, when calculating the regular deductions of individual entrepreneurs without personnel, the values ​​of several coefficients were taken into account simultaneously:

  • minimum wage adopted by the state and valid at the beginning of the year;
  • rate;
  • calculation period.

If the amount of profit received exceeded the established level of 300 thousand rubles. for the reporting year, the businessman obliged to transfer an additional contribution. In the first month of 2019, by decision of the Government, the minimum wage was increased, which would inevitably lead to an increase in contributions to the Funds. However, the new procedures affected calculations, which led to questions about how to pay individual entrepreneurs’ contributions to the Pension Fund in 2019. An innovation was the establishment of constant values ​​for insurance pension and medical contributions for individual entrepreneurs who are solely engaged in business. Another innovation is independence from any fluctuations in the state’s planned economic indicators, because the Government of the Russian Federation has intentions to equalize the minimum wage with the subsistence level, which would inevitably lead to a significant increase in pay. The new procedure will help maintain the level of tax burden at the correct values.

The calculation of the amount of transfers is carried out by the entrepreneur independently for each type of insurance. Underestimated values ​​and late payment terms will result in prosecution in accordance with current legislation.

Entrepreneurs are required to pay a fixed amount of contributions, regardless of whether they are an employer or acting alone.

Since the beginning of 2019, improved algorithms for calculating contributions “for oneself” to the Pension Fund of the Russian Federation have been applied to business entities:

  • when the level of income received by the taxpayer during the reporting period does not reach the threshold value of 300 thousand rubles, it is necessary to make a fixed payment equal to 26,545 rubles;
  • if the income received by the subject has exceeded the mark of 300 thousand rubles, the amount of the fixed payment increases by 1% of the difference between real and threshold income. So, the annual salary of an entrepreneur is 600 thousand rubles, an additional 3 thousand rubles are required to be deducted, the calculation is carried out according to the principle: (600,000 - 300,000) x 1%.

The income accepted for calculation is:

  • OSNO - all income - even in kind or material benefit - minus expenses (according to a decision made by the Supreme Court in 2016);
  • STS - when determining annual income, all income regulated by the tax legislation of the Russian Federation is taken into account, namely, income received through sales and non-sales methods. Expenses are not taken into account to reduce income. Indicators must be taken from KUDiR (total value) or a simplified declaration. The 1% contribution of individual entrepreneurs in a simplified manner can be calculated based on the difference between income and expenses. The corresponding decision was confirmed by the higher court in the spring of 2017;
  • UTII – imputed income. To make the calculation, you will need to sum up the quarterly amounts of imputed income (recorded in the declaration);
  • PSN – potential possible earnings, actual income is not taken into account;
  • for individual entrepreneurs applying several forms of taxation simultaneously, contributions are calculated from the total amount of taxable income earned in all areas of activity.

If the entrepreneur has not submitted information about income, the calculation is carried out based on the maximum amount, that is, 8 minimum wages. After updating the information, recalculation will be carried out.

The decision on when to pay into the pension fund of individual entrepreneurs in 2019, or more precisely, in what order, is made individually by each business entity.

It is allowed to deduct contributions in the following ways: a one-time payment of the entire amount or several, dividing the deadlines for paying contributions to the Pension Fund in 2019 for individual entrepreneurs into quarters, for example:

  1. first – from 01.01 to 31.03;
  2. the second – from 01.04 to 30.06;
  3. third – from 01.07 to 30.09;
  4. fourth – from 01.10 to 31.12.

The final deadline for payment of fixed payments for individual entrepreneurs in 2019 is December 31, additional payments - July 1, 2019. It is not prohibited to make deductions until the end of 2019 if the fact of exceeding the limit is recorded.

To calculate the value of the voluntarily transferred disability and maternity contribution, you need to use the following calculation: multiply the minimum wage at the beginning of the calendar year by the tariff coefficient and by 12 months. Accordingly, if the minimum wage is 9,489 rubles, then the cost of deductions will be 3,300 rubles. (9489 x 2.9% x 12).

2018 also made adjustments to the calculations of the obligatory deduction for the entrepreneur’s medical insurance “for himself” - the dependence on the minimum wage was abolished, the payment was fixed at the level of 5840 rubles. for the reporting period. All entrepreneurs are required to pay, regardless of the presence or absence of business activity, account turnover and the amount of income received.

Individual entrepreneurs, heads of peasant farms, also, according to the new legislation, deduct a fixed amount of 26,545 rubles. “pension” contribution, 5,840 rub. – “medical” for all participants of the peasant farm, including individual entrepreneurs.

If the head of a peasant farm, who is an individual entrepreneur, has additional areas of business that generate income, deductions are made on two bases:

  • from activities related to peasant farms – 1%;
  • from other activities – 1%.

Important: starting from 2017, insurance premiums are paid not to the Funds, but to the tax authorities on a territorial basis. This led to a change in the KBK details. Current ones are available on the Federal Tax Service website.

In 2019, the entrepreneur undertakes to pay contributions “for himself” only during his stay as an individual entrepreneur, that is, as long as the Unified State Register of Entrepreneurs contains a record of an existing business.

To calculate the amount of the contribution, it is necessary to take into account the following facts of the country's tax legislation:

  • if the activity is newly registered, the number of calendar days of the first month is calculated from the day that followed the day of state registration of the individual entrepreneur status;
  • in case of termination of activity, the number of calendar days before the date of registration of such a fact is taken into account.

At the same time, answering the question, by what date should payments to the pension fund for an individual entrepreneur deregistered in 2019 be made? It is worth noting that the entrepreneur has 15 calendar days to cover the debt on contributions “for himself” and for his employees . The countdown begins from the day of deregistration.

The law provides for the possibility of indexing the fixed contribution starting in 2019. The changes affected the maximum contribution amount, now it is 8 fixed contributions and amounts to 212,360 rubles.

Business entities that provide jobs have obligations to pay insurance premiums for employees:

  • Federal Tax Service Inspectorate: sent for the purposes of compulsory pension insurance and in case of temporary disability or maternity;
  • FSS - for industrial accidents.

In this case, contributions are distributed among the Funds in the following proportions:

  • pension – 22%;
  • health insurance – 5.1%;
  • social insurance – 2.9%.

Certain categories of business entities received permission to pay reduced contributions at a preferential rate (for example, pharmacy activities and Skolkovo residents). The calculation is based on all transfers in favor of individuals (taking into account remunerations), which are subject to contributions to the Pension Fund, Compulsory Medical Insurance Fund, etc. If the amount of annual income received by an individual exceeds the limit approved by the Government, then a regression scale is applied, according to which a reduced rate or full exemption is used.

When should an individual entrepreneur pay contributions to the Pension Fund for employees in 2019: “pension”, “medical” and “social” contributions for hired personnel are made every month until the 15th.

From the beginning of 2019, business entities will have to submit reports on contributions to the Pension Fund and Compulsory Medical Insurance in a new format. The introduction of a unified calculation replaced the outdated reports RSV-1 and 2, 4-FSS. If the individual entrepreneur's staff is less than 15 people, reporting is submitted in printed form, more - electronically. The Pension Fund of Russia, on a monthly basis, requires individual entrepreneurs with hired employees to submit a report SZV-M (data on working pensioners). In addition, it is required to submit an SZV-STAZH report annually (displays the insurance length of staff). The latest form is an innovation, the first application will begin in 2019.

Individual entrepreneurs who are on a simplified regime with an “income” or UTII base can take advantage of the right to reduce tax deductions on the value of insurance premiums, guided by the principles:

  • with the obligation to pay only individual contributions, that is, provided there is no hired staff, the individual entrepreneur will be able to write off the entire volume of transferred contributions from tax or advance payments under a simplified procedure (including the transferred 1% for income exceeding the threshold value of 300 thousand rubles). Individual entrepreneurs on imputation can also reduce the payment by the full amount of the contribution;
  • entrepreneurs providing jobs are allowed to reduce their tax payment by 50% of the amount of contributions made for themselves and their staff.

It is worth noting that reducing the tax burden is possible only within the limits of the amount of contributions deducted for the same billing period as the calculated tax. Individual entrepreneurs are allowed to reduce UTII and advance payments under the simplified system by the amount of quarterly insurance payments.

For late payment of fees, the Federal Tax Service will impose a fine on the entrepreneur in proportion to the volume of overdue obligations. The minimum amount of sanctions is 20% of the debt. However, a penalty is imposed only in cases of unintentional late payment. However, if the regulatory authorities prove that the individual entrepreneur knew about the upcoming payment, had the funds to transfer, but deliberately did not do so, then the fine will increase significantly in size, and penalties will be added to it for each day of delay (1/300 of the Central Bank rate daily).

To reduce penalties, you will have to resort to legal proceedings and prove innocence, or more precisely, the presence of force majeure circumstances that prevented you from making payments on time (for example, hospitalization). The amount of the minimum fine can be reduced by 2 times, while accrued penalties cannot be cancelled.

Having a current account will allow you to make payments on time (although this is not mandatory for individual entrepreneurs). To pay, you will need to generate a payment order.

To fill it out correctly, you can turn to automated services for help (in particular, the Federal Tax Service website has the ability to generate payments, for this you need to follow the link https://service.nalog.ru/payment/payment.html), the office of the servicing bank, or use the rules :

  • taxpayer status contains code “09”;
  • The checkpoint is not filled out;
  • FULL NAME. written out in full, without abbreviations. Account details are entered in the appropriate fields. It is important to know the details of the territorial body of the Federal Tax Service;
  • since fixed payments are transferred for 12 months, the period field is filled in as follows: GD.00.18, in case of payment for 2019.

The payment purpose line must be filled in, indicate that this is a transfer of a fixed fee for a certain period (indicating the time period), then indicate the fund number.

To summarize, it is worth noting that innovations affecting the principles of calculation will bring significant benefits to business entities in the future. Independence of the minimum wage will allow you to get tangible savings in the future.

If you are an individual entrepreneur, you are required to make fixed payments annually to the Pension Fund of Russia (aka) and to the Federal Compulsory Medical Insurance Fund (aka FFOMS).

These payments are required to be made regardless of whether you are employed somewhere else, are conducting business, or are simply lying on the couch, being registered as an individual entrepreneur. Mandatory contributions of an individual entrepreneur are also not affected by the taxation system on which it is located (USN, OSNO, UTII, PSN - everyone pays!), nor the amount of your income or expenses.
In any case, you are required to annually transfer fixed payments to these two funds (PFR and FFOMS).

This payment is fixed annually and indexed every year. Most often, of course, in a larger direction.

Year Minimum wage Pension Fund FFOMS Total
2020 Not important RUB 32,448 RUB 8,426 RUB 40,874
2019 Not important RUB 29,354 RUB 6,884 RUB 36,238
2018 Not important RUB 26,545 RUB 5,840 RUB 32,385
2017 7,500 rub. RUB 23,400 RUB 4,590 RUB 27,990
2016 RUB 6,204 RUB 19,356.48 RUB 3,796.85 RUB 23,153.33

Calculation of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for the month

Since 2018, when calculating insurance premiums for individual entrepreneurs, size does not play a role. Instead, according to Article 430 of the Tax Code of the Russian Federation, fixed contribution amounts are established for 2018, 2019 and 2020 (see table above). To find out the monthly amount, you simply need to divide these amounts by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical premiums for individual entrepreneurs was as follows:
Pension Fund = minimum wage x 26% x 12 months.
FFOMS = minimum wage x 5.1% x 12 months.

When to pay IP fees

Before answering this question, you need to remember some very important information:
Individual entrepreneurs working without registered employees have the opportunity to deduct 100% of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund from the tax burden imposed on them by one or another taxation system.

Example.
You are engaged in providing soap making services. In the first quarter you made 30 thousand rubles worth of soap. If you work under the simplified tax system, you pay 6% tax. From 30 thousand rubles. 6% is 1800 rubles. So, at the end of the quarter you pay this 1800 not to the tax office, but to the Pension Fund!
In total, it turns out that for the remaining 3 quarters you need to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund: (The total amount of the insurance premium is 1800 rubles).

You can pay fixed insurance premiums once a month, once a quarter, once every six months or once a year - whenever! Here it is important to cover the advance payment with the insurance premium, which individual entrepreneurs must pay quarterly without fail!

If you did not pay to the Pension Fund, but sent the money to the tax authorities, and at the end of the year it turned out that the insurance premiums completely cover the tax (since 100% of the contributions are deducted from the tax), then you will have to withdraw this money back from the tax authorities, which will be quite problematic.

How to properly pay insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund

Attention! Let's look at the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: Don't pay them every month. There is no point.
We worked for the first quarter, calculated the tax, and it came out to 10 thousand rubles. So, pay these 10 thousand to the Pension Fund and the Federal Compulsory Medical Insurance Fund, and first to the Pension Fund of the Russian Federation.

Nothing for the tax authorities, because the contributions were offset against the tax. There are 22,385.00 rubles left, of which 5,840.00 are in the FFOMS.

During the second quarter, another 10 thousand in taxes came out. Again we don’t pay tax, but pay it to the Pension Fund. There are 12,385.00 rubles left, of which 5,840,000 are in the FFOMS.

For the third quarter, another 10 thousand in taxes came out. Again we don’t pay tax, but pay it to the Pension Fund.

BUT! We no longer send 10 thousand to the Pension Fund, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we cover our obligations to the Pension Fund.
But our tax was 10 thousand, and we paid 6,545.00. The remaining 3,455.00 is sent to the FFOMS. All that remains is to pay for honey. insurance: 5,840 - 3,455 = 2,385 rubles.

So, already for the fourth quarter, when your tax again comes out to 10 thousand rubles, we send the remaining 2,385 to the FFOMS, and the remaining 7,615.00 to the details of the tax authorities!

Important! Sending to the Pension Fund or FFOMS means using the KBK for such payments, but the recipient is the Federal Tax Service.

Of course, this is just an example, and your tax already for the first quarter may amount to an amount exceeding insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Then it’s better to pay everything at once in the first quarter, and then you’ll have to make quarterly advance payments.

According to this above scheme, you relieve yourself of the burden of monthly payments and any risk of imposing penalties and other sanctions from the tax authorities.

1 percent in the Pension Fund of the Russian Federation on income exceeding 300 thousand rubles

The next year, after you have made a fixed contribution to extra-budgetary funds, if your income exceeds 300 thousand rubles, please pay 1% of the amount that exceeded these 300 thousand.

An example for dummies.
Your income for the year was 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand, and it is from 187 thousand that you must pay 1%. It will be 1870 rubles.

Be careful! You need to pay using the PFR details, not the FFOMS! Deadline: July 1 of the following reporting year. If contributions are transferred in 2018, you must use a new one. From March 2018, 1% contributions must be transferred to the KBK, as for fixed contributions - 182 1 02 02140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation of February 28, 2018 No. 35n) indicating the details of the Federal Tax Service in the payment order.

If your income has exceeded 300 thousand already this year, you don’t have to wait for next July and feel free to pay 1% of the excess to the KBK PFR corresponding to this payment.

Do I need to pay insurance premiums when closing an individual entrepreneur?

If you are closing an individual entrepreneur, the tax inspector, accepting your closure documents, may require receipts confirming the fact of payment to the Pension Fund of all contributions for the year in which the closure procedure is carried out. Remember, you are not obligated to pay insurance premiums when you submit the paperwork to close! We read the article. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the closure of the individual entrepreneur.

On the other hand, the insurance premium can be deducted from the tax, as we already know, which will be impossible if you transfer the money to the Pension Fund after closing, and not before. Therefore, before closing the individual entrepreneur, pay all contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, according to the monthly calculations given above.

Receipt for payment of insurance premiums to the Pension Fund

The most convenient way to pay insurance premiums is to generate a receipt yourself on the official website of the Pension Fund.

It's very easy to do.
Step 1. We follow the link: https://www.pfrf.ru/eservices/pay_docs/ and see the following:

Step 2. We select the item “Insured”, our subject of the Russian Federation and then the item “Payment of insurance premiums by persons who voluntarily entered into legal relations under the compulsory insurance policy.”

A window will open with payment details:

Attention! The service has not yet introduced changes to the KBK part.

After entering the data, you can either print the receipt or download it in PDF format. This is what it should look like:

Such a receipt will not be suitable for direct payment at a bank due to the incorrect BCC. However, you can pay insurance premiums through Internet banking, the same Sberbank-Online, by filling out an electronic payment order based on the generated receipt. Or from your current account. The main thing is that the money comes to you, and where it came from, from which bank and account - it doesn’t matter.

The main change in the field of insurance premiums in 2017 is the transfer of powers of extra-budgetary funds to control the payment of contributions, debt collection and acceptance of reporting on contributions to the Federal Tax Service. The corresponding changes to the legislative acts have already been made (clause 2, clause 1, clause 2.1, article 32 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

Law No. 212-FZ ceases to be in effect in 2017, and legal relations regarding insurance premiums will be regulated by Chapter. 34 Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). All the same persons will be classified as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Article 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Article 421 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017).

Insurance premium rates for 2017

As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for calculating contributions to OPS and VNiM, maximum base values ​​will again be established, upon reaching which the rate for calculating contributions will change.

Legislators did not cancel the reduced contribution rates. But, as before, not all policyholders will be able to use them.

Reduced contribution rates - 2017

Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that a contribution payer must meet in order to be entitled to reduced tariffs are spelled out more clearly and in detail in the Tax Code of the Russian Federation (clauses 4-10 of Article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). New (additional) requirements have been established for some beneficiaries.

In addition, for many categories of payers, the Tax Code expressly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.

Insured category OKVED codes for types of activities* Tariff for calculating contributions
to the Pension Fund of Russia in FSS on VNiM in FFOMS
Organizations and individual entrepreneurs on the simplified tax system, conducting a preferential type of activity, the income from which is at least 70% of the total income of the simplified tax system. Wherein the annual income of a simplifier should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period (clause 5, clause 1, clause 3, clause 2, clause 6, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) 13, 14, 15, 16, etc. 20 0 0
Pharmacy organizations, as well as individual entrepreneurs with a license to conduct pharmaceutical activities, on UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1, ) 46.18.1, 46.46.1, 47.73 20 0 0
Individual entrepreneurs applying the patent taxation system - in relation to payments and remuneration of employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) 31.0, 74.20, 75.0, 96.01, 96.02, etc. 20 0 0
Non-profit organizations on the simplified tax system, except for state and municipal institutions, operating in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports (clause 7, clause 1, clause 3, clause 2, p 7 Article 427 of the Tax Code of the Russian Federation, valid from 01.01.2017) 37, 86, 87, 88, 93, etc. 20 0 0
Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) 64.9, 88.10 20 0 0
Organizations operating in the field of information technology (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017). 62, 63 8 2 4
Business companies and partnerships on the simplified tax system, who are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 1, clause 1, clause 1, clause 2, clause 4 Article 427 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017). 72 8 2 4
Organizations and individual entrepreneurs that have entered into agreements with the management bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid. from 01/01/2017). 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. 8 2 4
Payers of contributions making payments and rewards to crew members of ships registered in the Russian International Register of Ships (with some exceptions) in relation to these payments (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) 50 0 0 0
Organizations that have received the status of a participant in the Skolkovo project for the implementation of research, development and commercialization of their results (clause 10, clause 1, clause 4, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) 72.1 (Part 8 of Article 10 of the Law of September 28, 2010 No. 244-FZ) 14 0 0
Payers of contributions who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01. 2017) Any OKVED codes, except 05, 06, 07, 08, 09.1, 71.12.3 (Part 2 of Article 12 of the Law of November 29, 2014 No. 377-FZ) 6 1,5 0,1
Contribution payers who have received the status of resident of a territory of rapid socio-economic development (clause 12, clause 1). For example, oil and natural gas production activities are prohibited, OKVED code 06.1 6 1,5 0,1

* Codes are given in accordance with OKVED2 ("OK 029-2014 (NACE Rev. 2). All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated January 31, 2014 No. 14-st)

Insurance premiums paid by individual entrepreneurs “for themselves” in 2017

The procedure for calculating “entrepreneurial” contributions has not changed. Contributions in a fixed amount to the Pension Fund and the Federal Compulsory Medical Insurance Fund are determined based on the minimum wage established at the beginning of 2017. And if the individual entrepreneur’s income for the year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur will have to pay to the Pension Fund an additional amount in the amount of 1% of the amount exceeding the specified limit (clause 1 of Article 430 of the Tax Code of the Russian Federation, as amended, valid . from 01/01/2017).

When starting to discuss individual entrepreneur taxes, it is worth immediately noting that an individual entrepreneur is not a legal entity, but an ordinary individual, but with the right to conduct business activities (individual entrepreneur). Due to this significant difference from LLCs, JSCs, etc., taxes paid by individual entrepreneurs can be much easier and simpler than those of legal entities.

We recommend paying taxes and conducting business transactions in non-cash form using a special one.

The tax burden of an individual entrepreneur consists not only of taxes themselves, but also. Unlike taxes paid, the amount of which can be regulated by choosing the right taxation system, insurance premiums are a fixed amount. Individual entrepreneurs do not have to pay taxes if they are not yet conducting business, but they must pay insurance premiums for themselves as long as the entrepreneur’s data is listed in the Unified State Register of Individual Entrepreneurs, i.e. immediately after registration.

Insurance premiums mean contributions to pension and health insurance, as well as to the Social Insurance Fund, if the individual entrepreneur has employees. The amount of insurance premiums does not depend on the chosen tax regime or whether business activity is carried out at all. Next, we tried to talk about taxes and contributions of individual entrepreneurs in an understandable language and as structured as possible.

Individual entrepreneur insurance premiums 2019

Individual entrepreneur contributions to compulsory pension insurance

Individual entrepreneurs' insurance premiums for compulsory insurance in 2019 are a fixed amount established by the Government of the Russian Federation - 29 354 ruble for the full year. This formula applies when calculating contributions, unless the individual entrepreneur’s income for 2019 did not exceed 300 thousand rubles. If the income received is greater, then the amount of insurance premiums increases by another 1% of income received above this limit.There is also an upper limit on the amount of insurance contributions to the Pension Fund - no more 234 832 ruble

Individual entrepreneurs' contributions to compulsory health insurance

Individual entrepreneurs' insurance premiums for compulsory medical insurance for 2019 are set at 6 884 ruble Please note that compulsory health insurance contributions do not increase with income growth and remain the same amount.

In total, individual entrepreneurs’ contributions in 2019 for themselves with an annual income not exceeding 300 thousand rubles (including in the absence of activity or profit from it) will be 36238 rubles

Individual entrepreneur contributions for their employees

If an entrepreneur uses hired labor, then in addition to insurance premiums for himself, he must pay insurance premiums for his employees.

In general, insurance premiums for employees consist of:

  • payments for compulsory pension insurance to the Pension Fund - 22%;
  • payments for compulsory social insurance in the Social Insurance Fund - 2.9%;
  • payments for compulsory health insurance in the Federal Compulsory Medical Insurance Fund - 5.1%.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against accidents at work and occupational diseases (from 0.2% to 8.5%). In Art. 58 of the law of July 24, 2009 No. 212-FZ Reduced rates of insurance premiums for employees are also indicated, which can be applied depending on the type of activity, categories of employees, the chosen taxation system and other conditions.

Benefits for paying insurance premiums

Since 2013, so-called grace periods for non-payment of insurance premiums have been in force, when the entrepreneur does not conduct business, because... is serving on conscription, is on leave to care for a child under one and a half years old, a disabled person, a person over 80 years old, or is the spouse of a contract soldier or diplomatic worker and does not have employment opportunities. To receive this benefit, you must contact your tax office with an application and documentary evidence that business activity is not carried out.

In all other cases - additional work for hire or a civil contract, reaching retirement age, lack of activity or profit from it - the entrepreneur must transfer insurance contributions for himself. The tax inspectorate will stop accruing them only after the individual entrepreneur’s data is removed from the state register.

For entrepreneurs registered not from the beginning of the year, insurance premiums are not calculated in full, but taking into account the days that have passed from the date.

Insurance premium calculator

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

Individual entrepreneur taxes

To avoid a situation in which you will not be able to apply a preferential tax regime, you should carefully consider the choice of OKVED codes for individual entrepreneurs, since the tax office does not allow reporting under special regimes for a number of activities. For those who need help choosing permitted codes, we can offer a free selection of OKVED codes.

To ensure that an individual entrepreneur’s taxes do not become the main item of his expenses, it is worth asking yourself a few questions.

1.Will the expected income be constant or will its size change?

There is a direct connection between the irregularity of income and the choice of tax system, and, based on this, it is worth calculating expected income at least a quarter in advance. In the simplified taxation system, unified agricultural taxation and operating system modes tax base, i.e. the amount on which taxes will be calculated arises only when the entrepreneur begins to receive real income. In the UTII and PSN regimes, the basis for such calculations are other indicators specified in the Tax Code, therefore, in these cases, the individual entrepreneur must pay taxes regardless of the amount of income received, including if there is no income at all.

If you don’t have regular income at the beginning of your business, we recommend choosing a simplified system, with which you can then switch to UTII or a patent, after first calculating the amount of taxes under these regimes and making sure that in your case it will be more profitable.

2.Will hired labor be involved and how many workers will be needed?

The number of employees when choosing a taxation system can become a limiting factor, for example, for the PSN the number of employees should not exceed 15 people, and for the simplified tax system and UTII - 100 people. The cost of a patent will also depend on the number of employees, in those regions and for those types of activities that take this indicator into account.The presence of employees will also be important in cases where an individual entrepreneur has the opportunity to reduce the tax payable at the expense of paid insurance premiums (on all taxation systems, except patent).

3.What proportion of income will be expenses, and will you be able to document them?

When choosing between the options of the simplified tax system “Income 6%” or the simplified tax system “Income minus expenses 15%”, you need to imagine the size of the expected expenses. In cases where possible expenses will exceed 60% of income, you should choose “Income minus expenses,” but only if you can document the expenses. If there are no supporting documents, or the share of expenses is less than 60% of income, then the “Income” option is more profitable.

4.What types of activities in your region are included in the lists of types for PSN and UTII?

Types of activities for UTII and PSN are determined annually by regional laws, and in your specific territory these lists can be either expanded (for PSN) or reduced (for UTII), compared to those specified in the Tax Code of the Russian Federation. You might be having a hard time right now compare all these criteria, but then we will look at each regime in more detail, which will clarify the issue of choosing a taxation system.

And for those who prefer an individual approach, we can offer a free consultation with a tax specialist who will help you choose a tax regime taking into account the specifics of your business and region.

Individual entrepreneur taxes on the simplified tax system

Let's start with the most popular system among small businesses and individual entrepreneurs - the simplified taxation system (STS) or, as it is usually called among people, “simplified”. Entrepreneurs working on a simplified basis are payers of a single tax, which replaces for them the payment of personal income tax on business activities and property tax used in business. The object of taxation on the simplified tax system is income or income reduced by the amount of expenses, so here you can choose the option or .

Not only receipts from the sale of goods and services are recognized as income, i.e. revenue, but also some others, called non-operating. Expenses include not those that the entrepreneur himself considers justified, but a closed list of them given in Art. 346.16 Tax Code of the Russian Federation. It must be said that this list is quite extensive and for the most part recognizes the real expenses of individual entrepreneurs. In addition to the expenses themselves, the code also specifies the procedure for their recognition; in particular, expenses can only be taken into account after payment. You also need to take a responsible approach to documenting expenses, because... Violation of the requirements for supporting documents may lead to their non-recognition by the tax inspectorate.

The tax base for the “Income” option is the monetary value of income. For the “Income minus expenses” option, the tax base will be the monetary value of income reduced by the amount of expenses. To calculate the amount of tax payable, you need to multiply the tax base by the tax rate, which is 6% for “Income” and 15% for “Revenue minus expenses.”

To develop certain types of activities and attract investment in the regions, local authorities can reduce the standard tax rate from 15% to 5%. You can find out what rate and for what activity is approved in your territory, in the regional law on the establishment of differentiated tax rates of the simplified tax system. This preference is applicable only for the “Income minus expenses” option, and the rate for the “Income” option remains unchanged - 6%. Thus, if your region has a reduced tax rate and you can confirm your expenses, then individual entrepreneur taxes when applying the simplified tax system “Income minus expenses” can be minimized.

But even taking into account the costs, it is important not to overdo it, because... here the individual entrepreneur has the obligation to pay the minimum tax. What does it mean? If you worked at a loss, i.e. expenses exceed the income received, you will have to pay a minimum tax of 1% of the income received.

The Income option may be a particularly attractive opportunity to reduce the flat tax on insurance premiums paid. At the same time, individual entrepreneurs without employees can reduce the accrued tax by the entire amount of contributions, and with small incomes, a situation may arise that there will be no single tax payable at all. Individual entrepreneurs with employees can reduce the single tax due to the amounts of insurance premiums paid both for themselves and for their employees, but not more than 50%.

For “Income minus expenses” it is not allowed to reduce the single tax calculated for payment by the amount of insurance premiums, but insurance premiums that individual entrepreneurs pay for themselves and for their employees can be taken into account in expenses when calculating the tax base, which also reduces the single tax payable.

Let's finish our acquaintance with simplified restrictions that must be observed to work on this system. For individual entrepreneurs there are few of them - the number of employees should not exceed one hundred people; the simplified tax system is not allowed when extracting and selling minerals (except for common ones) and in the production of excisable goods. In addition, an individual entrepreneur may lose the right to simplification after his income for 2019 exceeds 150 million rubles.

If you find the simplified system beneficial and convenient for yourself, then You can prepare an application for transition to the simplified tax system 2019 absolutely free:

Individual entrepreneur taxes on PSN

The patent taxation system or IP patent is the only tax regime intended only for individual entrepreneurs. A patent can be obtained for any one specified in Art. 346.43 Tax Code of the Russian Federation. This list can be expanded by local authorities, and you need to find out what types of activities you can purchase a patent for in regional laws or at the territorial tax office.

The patent is valid only in the territory of the municipality where it was issued, so the individual entrepreneur must submit an application to the Federal Tax Service at the place where the patent is valid. For cargo transportation, it is allowed to use one patent when providing services in different regions of the Russian Federation, but only if transportation contracts are concluded at the place of registration of the individual entrepreneur. Restrictions for this regime apply only to the number of hired workers - no more than 15, and the loss of the right to use PSN will occur if the annual income exceeds 60 million rubles.

Calculating the annual cost of a patent is quite simple. To do this, you need to know the “potentially possible annual income” for the chosen type of activity and multiply it by 6%. You can also find out the amount of potential income from the regional law on PSN. Another option is to calculate the cost of a patent. A patent is issued for a period of one to twelve months, but within a calendar year. An individual entrepreneur can have several patents and calculate its value for each of them.

Payment for a patent occurs as follows:

  • A patent issued for a period of up to six months must be paid in full no later than its expiration date;
  • If the validity period of the patent is from six months to a year, then one third of its full cost must be paid no later than 90 days after the start of validity, and two thirds - no later than the expiration date of the patent.

It is impossible to reduce the cost of a patent by paid insurance premiums, but a reduced rate of insurance premiums is provided for individual entrepreneurs working under this regime.

Individual entrepreneur taxes on UTII

An imputed tax or imputation, just like a patent, is valid only in relation to certain types of activities specified in Art. 346.26. Regional laws may not only limit this list, but also not allow the use of this regime on their territory (for example, in Moscow). The single tax for the month is calculated using a rather complex formula - DB * FP * K1 * K2 * 15%.

Let's figure out what this set of letters and numbers means:

  • DB is per month in rubles (we find it in the table given in Article 346.29 of the Tax Code)
  • FP - physical indicator (indicated there)
  • K1 is a deflator coefficient, approved annually by the Government of the Russian Federation. In 2019, K1 is equal to 1.915
  • K2 - correction factor, set by regional laws in the range from 0.005 to 1.

Since the tax period for UTII is equal to a quarter, the tax amount is usually calculated for three months. Individual entrepreneurs must pay the imputed tax by the 25th day of the month following the reporting quarter.

On UTII, as well as on the simplified tax system, it is possible to reduce the single tax payable at the expense of insurance premiums paid for oneself and for employees. If an individual entrepreneur works alone, then you can deduct the entire amount of contributions paid for yourself, and when an entrepreneur has employees, then you can take into account contributions for yourself and for them, and the tax can be reduced by no more than 50%.In addition to the limitation on the number of employees (no more than one hundred), this mode also has specific physical restrictions, for example, the area of ​​the sales floor should not exceed 150 square meters. m.

Individual entrepreneur taxes on Unified Agricultural Tax

The unified agricultural tax is intended for agricultural producers, i.e. those who produce, process and sell agricultural products. This also includes fisheries organizations and entrepreneurs. The main condition for Unified agricultural tax - the share of income from the sale of agricultural products or catch must exceed 70% of total income from goods and services.

Agricultural tax is calculated according to the same principles as the simplified tax system “Income minus expenses”, but the tax rate is unchanged and amounts to 6% of income reduced by the amount of expenses. Unified agricultural tax is not permitted for taxpayers producing excisable goods.

Individual entrepreneur taxes on OSNO

And finally, if the individual entrepreneur has not chosen any of the special modes, then he will work on the main tax system. In addition to the rate of 20%, 10% or 0%, you will have to pay personal income tax (NDFL). The tax base for individual entrepreneurs under this regime will be income from business activities, to which it is allowed to apply so-called professional deductions - documented and economically justified expenses. If expenses cannot be confirmed, then income received can only be reduced by 20%.

The tax rate here will generally be equal to 13% if the entrepreneur was a Russian tax resident in the reporting year, i.e. stayed on the territory of the Russian Federation for at least 183 days over a consecutive 12 calendar month.

But if an individual entrepreneur on the general system decided to conduct business from abroad, and was not recognized as a tax resident, then, even as a Russian citizen, he falls into a big financial trap - all income he receives is taxed at a rate of 30%, with professional deductions cannot be used.

Insurance premiums for OSN can be taken into account in full as expenses, both for yourself and for employees. It’s worth choosing OSN if the majority of your customers will be VAT payers, who will benefit from working with you, because they will have the opportunity to take into account input VAT. And then, you need to carefully calculate your estimated income and confirmed expenses.

Combining tax regimes to reduce individual entrepreneur taxes

Another opportunity for those who know how to count their money is the combination of different tax regimes. This means that you can calculate the expected tax burden and work on one type of activity in one mode, and choose a more profitable option for another type. Combining modes is also possible for one activity if you conduct business at different facilities.There are possible options for combining UTII and simplified taxation system, PSN and simplified tax system, UTII and PSN, Unified Agricultural Tax and UTII. You cannot combine the simplified tax system with the unified agricultural tax and the simplified tax system with the operating tax.

It is difficult to talk about the benefits of combining modes without giving examples, because To do this, you need to calculate the amount of taxes for the imputed regime and patent in a specific region and by type of activity, but you just need to know that such options have the right to exist. This concludes our consideration of the general principles for choosing a tax system, taking into account which individual entrepreneurs’ taxes can be legally reduced.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty, which can be calculated using our calculator.

The employer is obliged to make insurance contributions for the employee to extra-budgetary funds. This allows employees to pay sick leave, maternity leave, and calculate pensions.

Kirill Kopylov, financial manager of SOCIUM-BALANCE LLC

Any employer, be it an organization, an individual entrepreneur or an individual without the status of an entrepreneur, is required by law not only to pay wages to the employee, but also to transfer insurance contributions for him - mandatory payments to extra-budgetary funds. This allows you to make payments when an insured event occurs, for example: paying for an employee’s sick leave, accruing a pension to him upon reaching retirement age

Insurance premiums are not included in the Russian tax system (Articles 13-15 of the Tax Code of the Russian Federation). They have their own legal framework.

Relations related to the calculation and payment of insurance premiums to the Pension Fund, FFOMS, Social Insurance Fund, control and prosecution for violation of the law are regulated by Federal Law No. 212-FZ of July 24, 2009 (Law No. 212-FZ).

The calculation and payment of insurance premiums against industrial accidents and occupational diseases is regulated by Federal Law No. 125-FZ dated July 24, 1998 (Law No. 125-FZ).

4 types of insurance premiums

1. Contributions to compulsory pension insurance (compulsory pension insurance contributions). Paid to the Pension Fund of the Russian Federation (PFR);

2. Insurance contributions for compulsory health insurance (compulsory medical insurance contributions). Paid to the Federal Compulsory Medical Insurance Fund (FFOMS);

3. Contributions to compulsory social insurance in case of temporary disability and in connection with maternity (contributions to VNiM). Paid to the Social Insurance Fund (SIF);

4. Contributions to the Social Insurance Fund for insurance against accidents at work and occupational diseases (NS insurance). Paid to the Social Insurance Fund.

How are insurance premiums calculated and calculated?

The basis for calculating insurance premiums is the amount of payments to an individual that are subject to insurance premiums, and is determined separately for each employee on an accrual basis from the beginning of the year (Part 3, Article 8 of Law No. 212-FZ).

Insurance premiums are calculated from the benefits issued at the end of each calendar month. The employer is obliged to transfer contributions to the budgets of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund on a monthly basis no later than the 15th day of the month following the month for which contributions are accrued.

Contributions to compulsory pension insurance (pension insurance) in 2016 are calculated at a lower rate from the moment when the amounts paid to an individual on an accrual basis from the beginning of the year exceed 796 thousand rubles.

For contributions to VNIM (in case of temporary disability and in connection with maternity), the size of the maximum base in 2016 is 718 thousand rubles, that is, contributions are not accrued for a larger amount.

For contributions to the Federal Compulsory Medical Insurance Fund, the maximum base amount has been abolished since 01/01/2015.

Insurance premium rates

For the calculation of insurance premiums, depending on the size of the base, the following tariffs are established (Part 1.1, Article 58.2 of Law No. 212-FZ):

Insurance rates for insurance against industrial accidents and occupational diseases are established by Law 125-FZ depending on the classes of occupational risk.

Social insurance contributions are mandatory payments. That is, the main responsibility of the employer as an insurer is their timely and full payment (clause 2, clause 2, article 12 of Law No. 165-FZ, part 1, article 18 of Law No. 212-FZ).

Thus, the employer, in addition to remuneration to the employee, pays insurance contributions to extra-budgetary funds in the amount of up to 30% of the employee’s remuneration and contributions for NS insurance at the established rate.

An example of calculating insurance premiums when the base limit is exceeded

Let’s assume that an employee’s salary is 70,000 rubles per month. The insurance premium rate is 30.2%, including the Pension Fund - 22%, the Social Insurance Fund - 2.9%, the Federal Compulsory Medical Insurance Fund - 5.1%, the Social Insurance Fund - personal insurance - 0.2% (professional risk class I)

Let's make a calculation for 12 months:

1 month

Cumulative salary: 70,000 rubles.

2 months

Cumulative salary: 140,000 rubles.

Insurance premiums for the month: 70,000 rubles x (22% + 2.9% + 5.1% + 0.2%) = 21,140 rubles.

11 months

Salary on an accrual basis is 770,000 rubles.

In November, the maximum size of the FSS base was reached: 770,000 > 718,000, therefore, insurance premiums in excess of 52,000 rubles will be calculated taking into account the recourse under the FSS:

Insurance premiums per month: 18,000 x (22% + 2.9% + 5.1% + 0.2%) + 52,000 x (22% + 0% + 5.1% + 0.2%) = 5 436 + 14,196 = 19,632 rubles.

12 months

Salary on an accrual basis is 840,000 rubles.

In December, the maximum base size for the Pension Fund was reached: 840,000 > 796,000, therefore, insurance premiums in excess of 44,000 rubles will be calculated taking into account the recourse for the Pension Fund. At the same time, the regression under the Social Insurance Fund also remains:

Insurance premiums per month: 26,000 x (22% + 0% + 5.1% + 0.2%) + 44,000 x (10% + 0% + 5.1% + 0.2%) = 7,098 + 6,732 = 13,830 rubles.

Thus, for the year the total amount of insurance premiums will be: 21,140 x 10 + 19,632 + 13,830 = 244,862 rubles.

Moreover, if there were no recourse, then the total amount of insurance premiums would be: 21,140 x 12 = 253,680 rubles.

The savings will be 253,680 - 244,862 = 8,818 rubles or 3.5%.