Using this calculator, you can quickly calculate the amount of contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation in accordance with the requirements of 2018. The service will help you generate the correct payment slip for contributions with up-to-date details.

Calculate individual entrepreneur contributions and make a payment

Insurance premiums for individual entrepreneurs in 2018

1. The procedure for determining the amount of a fixed insurance premium for individual entrepreneurs has been updated. Pension Fund(entrepreneur’s contribution “for himself”). Previously, the amount of the fixed contribution was calculated depending on the minimum wage at the beginning of the year. Now the amount of the fixed contribution to the Pension Fund 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. The income of an individual entrepreneur can exceed 300,000 rubles. in a year. The maximum amount of fixed contributions of individual entrepreneurs from such income should not exceed for 2018 - 212,360 rubles, for 2019 - 234,832 rubles, and for 2020 - 259,584 rubles.
3. Last day for paying contributions to the Pension Fund on income of individual entrepreneurs exceeding 300,000 rubles. moved from April 1 to July 1 of the year following the reporting year.
4. Individual entrepreneurs' contributions to the FFOMS are also “decoupled” from the minimum wage. The amount of the compulsory medical insurance contribution 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 Federal Law dated November 27, 2017 N 335-FZ.

The procedure for paying contributions to the Pension Fund in 2018

• Until December 31, 2018, a fixed payment in the amount of 5,840 rubles is paid to the FFOMS. Contributions to the FFOMS from incomes over 300 thousand rubles. are not calculated and not paid;
• Until December 31, 2018, a fixed portion of contributions is paid to the Pension Fund. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, 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 portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year).

An example of calculating insurance premiums for individual entrepreneurs for themselves 2018

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

The fixed part of individual entrepreneurs' contributions to pension insurance for 2018 is set in the amount of 26,545 rubles. The entrepreneur must pay this amount by December 31, 2018.

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

Total amount of insurance contributions for pension insurance: RUB 26,545. + 21,000 rub. = 44,400 rub.

For compulsory health insurance, regardless of the amount of income, the individual entrepreneur pays a fixed payment to the Federal Compulsory Medical Insurance Fund in the amount of 5,840 rubles. until December 31, 2018.

*To calculate insurance premiums for 2018, the minimum wage (minimum wage) established on January 1 of the reporting year is not used.

The amount of fixed contributions of individual entrepreneurs for 2018

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

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 Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12 x Number of months);
• the amount of contributions for an incompletely worked month (Amount of fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for the year: 12: number of calendar days in a month x number of days from the date of registration (inclusive) to the end of the month).

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

• to the Pension Fund of Russia will be 23,463.88 rubles. (26,545: 12 x 10 months + 26,545: 12: 28 days x 17 days);
• in FFOMS - 5162.15 rubles. (5840: 12 x 10 months + 5840: 12: 28 days x 17 days).

If the income of an individual entrepreneur 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 contributions, amounting to 1% of the excess amount*.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. 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 Pension Fund is 212,360 rubles. (26,545 x 8)

Payment deadline: 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.

KBK for payment of a contribution on 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 contributions from income for 2016 and earlier periods.

Income calculation

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

In the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2017

Since 2017, tax officials, rather than Pension Fund employees, began checking the timeliness and completeness of payment of fixed contributions. In this regard, all rules on such contributions have been moved from the Federal Law on Insurance Contributions dated July 24, 2009 No. 212-FZ to the new Chapter 34 of the Tax Code of the Russian Federation.

At the same time, for the bulk of contribution payers, little has changed. Tariffs (rates) and the deadline for paying fixed contributions, as well as the composition of payments will remain the same. There is no need to submit calculations for fixed contributions to the tax office. As before, individual entrepreneurs do not pay contributions for “injuries”, as well as contributions in case of temporary disability and in connection with maternity.

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

1. From 01/01/2017 these fixed contributions are paid under the new BCC, since the administrator of these payments will change.
   Note: Which BCCs are in effect in 2017, see the BCC Directory for 2017.
2. The rule* according to which pension fund employees, in case of failure to provide income information to the Federal Tax Service, could accrue contributions to the entrepreneur in the maximum amount, has been cancelled.

Let us remind you that earlier those individual entrepreneurs who did not submit information about income for 2015 to the tax office received RUB 22,261.38 instead of 22,261.38 rubles. for 2015, Pension Fund employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), maximum individual entrepreneur contributions will not be accrued, since, as a rule, the rule on their accrual has been abolished since January 1, 2017.

The procedure for calculating contributions to the Pension Fund in 2017

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

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

To calculate insurance premiums for the entire 2017, you need the minimum wage established on January 1 of the reporting year - 7,500 rubles.

An example of calculating insurance premiums for individual entrepreneurs for themselves 2017

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

The fixed portion of contributions to pension insurance for individual entrepreneurs is equal to RUB 23,400.00.

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

Total amount of insurance contributions for pension insurance: RUB 23,400. + 21,000 rub. = 44,400 rub.

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 based on the minimum wage for 2017 - 7,500 rubles.

Calculation of contributions for an incomplete reporting period

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

• in the Pension Fund will be 20,823.21 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 last days banks may not have time to transfer payments.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur 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 contributions, amounting to 1% of the excess amount*.

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

Important! For entrepreneurs using 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 tax regime, taxable income from activities is summed up.

Payment deadline:

Attention entrepreneurs! From 2017, to pay a contribution on income exceeding 300 thousand rubles. The following BCCs are used:

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

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2016

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2016

Since 2016, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.

The procedure for calculating contributions to the Pension Fund in 2016:

• The fixed part of the contributions is paid by December 31 of the reporting year. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);

In 2016, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using 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 6,204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015). And since in order to calculate insurance premiums for the entire 2016, the minimum wage established on January 1 of the reporting year is required (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ). The increase in the minimum wage from July 1 to 7,500 rubles did not in any way affect the annual amount of insurance premiums for individual entrepreneurs.

Fixed contributions for 2016

*Note: The amount of 316.40 rubles is paid within 11 months, for the 12th month it is necessary to pay 316.45 rubles.

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

Calculation of contributions for an incomplete reporting period

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

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (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 Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance contributions for the year to 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 income of an individual entrepreneur 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 contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of November 28, 2015 No. 347-FZ.

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

Important! For entrepreneurs using the simplified tax 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. can reduce income by the amount of expenses incurred (Resolution of the Constitutional Court No. 27-P of November 30, 2016)

Income calculation

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

Payment deadline: 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, KBC to pay a contribution on income exceeding 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 Pension Fund will be:

fixed part RUB 19,356.48
+

Total: 40356.48 rub.

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 Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2015

Insurance premiums for individual entrepreneurs
in the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015

Attention entrepreneurs! Since 2015, the size of the fixed part of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has changed.

The procedure for calculating contributions to the Pension Fund in 2015:

• Until December 31 of the current year, the fixed part of the contributions is paid. It is obligatory to pay for all entrepreneurs, regardless of the presence or absence of financial and economic activity, taxation regime and the amount of income received. Fixed contributions to the Pension Fund are calculated using 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 portion of insurance contributions to the Pension Fund is paid (1% of the amount of income over 300 thousand rubles per year);

In 2015, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOMS are calculated using 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 the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (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 Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2015, the amount of insurance contributions for the year to the Pension Fund will be 16,450.62 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 Pension Fund of the Russian Federation posts information on its website about the need 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 income of an individual entrepreneur for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 22,261.38 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.

The law provides for a limitation on the amount of insurance contributions to the Pension Fund. They cannot exceed the product of eight times the minimum wage at the beginning of the year and the Pension Fund tariff, increased by 12 times. Those. for 2015 The maximum amount of contributions to the Pension Fund 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 tax regime, taxable income from activities is summed up.

Payment deadline: 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 RUB 18,610.80
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 39,610.80

In FFOMS, regardless of the amount of income, we pay a fixed payment of 3,650.58 rubles.

Insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2014

Until 2014, insurance contributions to the Pension Fund of individual entrepreneurs were the same for everyone 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:

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

Please note that from 2014, the Pension Fund itself will be responsible for dividing the amount of contributions into the insurance and savings parts. Now, when calculating contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out using a single payment document (Federal Law of December 4, 2013 No. 351-FZ, Art. 22.2.).

In 2014, only fixed payments are paid to the FFOMS. Contributions to the FFOMS for incomes over 300 thousand rubles are not calculated and not paid. Fixed contributions to the FFOM are calculated using 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 the full reporting period, the amount of insurance premiums is calculated as the amount:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x number of months);
• the amount of contributions for an incompletely worked month (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 Rate of the Pension Fund (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2014, the amount of insurance contributions for the year to the Pension Fund will be 15,317.14 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 December 31 of the year for which contributions are paid.

Calculation of contributions for incomes over 300 thousand rubles

If the income of an individual entrepreneur 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 the individual part of insurance contributions, amounting to 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ.

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

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

Income calculation

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

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

Payment deadline: 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 Pension Fund will be:

fixed part RUB 17,328.48
+
individual part (2,400,000 - 300,000) x 1% = 21,000 rub.

Total: RUB 38,328.48

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 do not submit reports to the Pension Fund. At the end of the year, an income declaration 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 entrepreneur’s income due to his failure to submit reports, the Pension Fund is obliged to collect contributions at the maximum rate based on 8 minimum wages in the amount of 138,627.84 rubles.

Perhaps every individual entrepreneur, even a beginner, knows about paying insurance pension contributions. But it happens that when the deadline for the insurance payment approaches, the individual entrepreneur does not always 100% understand how and where a payment document can be generated simply, quickly and without hassle. And when it turns out that there may be several such payments, the situation may become more complicated due to the individual entrepreneur’s limited time or the inability to do this online.

Pension contributions - where, how much and according to what calculations an individual entrepreneur pays

Pension contributions are one of the most serious fiscal burdens on small businesses. Since 2017, when almost all payments from the diocese of extra-budgetary funds were transferred to the Federal Tax Service of the Russian Federation, insurance premiums have increasingly begun to be called taxes. In many respects they are regulated even more strictly and uncompromisingly.

There are no concessions for anyone regarding pension insurance: neither the status of an individual entrepreneur, nor the amount of time worked by him, nor the region chosen for doing business, have no significance here. INAll individual entrepreneurs registered in the Unified State Business Register are required to pay contributions to the state pension fund both for themselves and for their employees.

There are 3 types of pension contributions:

1. A fixed pension payment that an individual entrepreneur pays for himself. The price of the issue here is the same for everyone - in 2018 it is 26,545 rubles, in subsequent years the rate is indexed. You must generate a payment form and pay your fees strictly before December 31 of the reporting year. The regulator does not limit businesses to the number of payments: they can be transferred once a year, quarterly or monthly.
2. An insurance fee that all individual entrepreneurs must pay to the treasury if their income exceeds 300,000 rubles for the reporting year. This payment is calculated in the amount of 1% of the individual entrepreneur’s revenue minus three hundred thousand rubles. The deadline for this fee was clarified in 2018 - it must be paid before July 1, 2019.
3. Pension contributions for individual entrepreneurs. The income of the insured individual is taken as the basis. persons and, based on this, an insurance payment is calculated in the amount of 22% of all motivational payments paid to the employee. It is important that the total amount is taken from all payments to the employee: wages, bonus fund, compensation, additional payments, etc. If an individual entrepreneur’s employee receives more than 1.021 million rubles during the reporting period, the employer pays another 10% for him from the excess amount. These payments are made monthly based on the amount received by the individual entrepreneur, the deadline is until the 15th.

All pension contributions are paid to the district tax office at the place of registration of the individual entrepreneur. WITH In 2017, due to a change in the administrator of insurance contributions, the budget classification codes that must be indicated in payments for pension contributions were changed.

As a rule, both pension and medical contributions are paid to the Federal Tax Service at the same time. If only because the trip to them and the payment period are the same. So why be distracted by the same procedure when paying? Contributions to the FFOMS for yourself for medical purposes. insurance in 2018 is equal to 5,840 ₽. As a result, 2 fixed individual contributions for compulsory health insurance and compulsory medical insurance are equal to 32,385 rubles. There is no need to submit reports for both contributions.

One of the key issues of tax and insurance payments, of course, is the liability of business for violations of regulations. Here the requirements of the tax authorities are almost identical:

1. If there is a delay in payment of the insurance premium, penalties are included, which are calculated for each day of delay (1/300 of the refinancing percentage of the Central Bank of the Russian Federation).
2. If mandatory insurance fees are not paid, the individual entrepreneur may be subject to a fine of 20% of the premium amount.
3. If payment deadlines are regularly violated and the individual entrepreneur maliciously ignores the requirements of the Federal Tax Service, he may be subject to a fine of up to 40% of the amount of the unpaid contribution.

If an individual entrepreneur ends his business activity, after deregistration he has only 15 days to generate a payment document (receipt) and pay all insurance premiums. When an individual entrepreneur works for an incomplete calendar year, he must calculate the amount for all full months, as well as for the remaining days from less than a month(if there is). In this case, the calculation should include both the first and last day of registration of the individual entrepreneur.

Table: amounts of fixed contributions of individual entrepreneurs “for themselves” under compulsory health insurance and compulsory medical insurance

Where to get and how to fill out a receipt for payment of compulsory medical insurance

Generating a receipt for payment of pension insurance contributions to last years has become much simpler, now this can be done in several convenient and quick ways:

Step-by-step instructions for online receipt generation

Let’s take, for example, a situation where a businessman begins to generate a receipt to pay a mandatory pension contribution for himself. The individual entrepreneur has been operating since the beginning of 2018 and plans to do so until the end of the reporting period. The amount for OPS for this period will be 26,545 ₽. First you need to decide on a payment schedule.

The best option would be to decide to make payments quarterly. This is not only our advice; all accounting services, online resources, and the tax authorities themselves recommend paying this way. This method will allow, firstly, to evenly distribute the financial burden on the company, and secondly, it will give the individual entrepreneur the opportunity to offset these amounts when paying tax. Almost all tax regimes An individual entrepreneur has the right to take into account pension payments in expenses (exception - individual entrepreneur with a patent).

Let's choose quarterly payments. Thus, payments should proceed according to the following schedule:

• for the first quarter of 2018 - until March 31;
• for the second quarter - until June 30;
• for the third quarter - until September 30;
• for the fourth quarter - until December 31.

The quarterly payment under the OPS will be 6,636.25 rubles. You can round the amount to a whole number, and subsequently adjust the final amount, or you can pay exactly according to the formula: 26,545 RUR / 4 = 6,636.25 RUR.

Despite the priority of all fiscal (tax and insurance) payments for banks, it is worth considering that money can often pass through bank transactions for more than one day. Especially when the system is busy. Therefore, in order to avoid the accrual of penalties, it would be useful to secure at least the final OPS payment and transfer it 7-10 calendar days before the payment deadline.

So, let’s look at the steps you need to take to generate a receipt and pay it in a bank or online:

1. We open the page of the Internet portal of the Federal Tax Service of the Russian Federation and begin generating a payment document, selecting the type of payer in a certain tab - since we are paying for ourselves, we put a “tick” in the block reserved for individual entrepreneurs. In the next block you need to decide on the type of payment document. It all depends on how the receipt will be paid:
   
2. If the user still has questions, he can always refer to the tips that are “hardwired” into the service under question marks next to the required tabs. After selecting the required blocks, go to “Next”.
3. Select the correct type of payment. In our case, this is a fixed contribution of the individual entrepreneur to the OPS for himself, corresponding to the BCC for this payment - 18210202140061110160. Please note that you must enter the digital code without spaces, otherwise the service will not recognize and accept it. To generate a payment type, one code is enough, but if the payer is in doubt or does not know the current BCC, the online service can select the correct code using drop-down lists. It will just take a little longer.
   When choosing a payment type, it is enough to indicate the BCC for the purpose of the payment
4. Next, select the desired tax office to which the payment will be sent. The Federal Tax Service code can be selected in the drop-down register. If questions arise regarding OKTMO of a certain inspection, since the drop-down list here is very impressive, this can be determined by the address of the micro-enterprise’s location (individual’s registration).
   If the payer is lost in choosing the details of his Federal Tax Service, its codes can be determined by the individual entrepreneur’s registration address
5. The next, perhaps the most serious step when issuing a receipt is to enter the details of the payment document (or instructions, if you chose this type settlement document). It is important to choose here:
6. Next, the service will ask the user to provide the individual payer details. It is logical that in the blocks with your full name you need to put the exact details of the entrepreneur (as indicated in the individual entrepreneur’s certificate). Important point in this paragraph - the contribution payer identification number (TIN). If you need to generate a receipt for non-cash payment, this number is required. But you don’t have to fill in the address block, although it won’t hurt. After all, the more accurately all the payer’s details are indicated, the better. If questions suddenly arise, there will be more justifications.
   Without the payer’s TIN, it will not be possible to generate a payment for online payment; this number does not affect the rest
7. The next page of the service is intended only for checking all the data. You don't need to enter anything here, you just need to make sure that all the data is correct. And click the red “Pay” button.
   The payment is actually completed, click the “Pay” button
8. But that's not all. After opening the next page, you need to select a form of payment - cash or by bank transfer (for non-cash payment, a card, electronic money, and payment with mobile phone).
   On the “Pay payment document” page you need to select a payment method
9. If you choose cash payment, a payment receipt will be automatically generated. Here you can once again check all the blocks by payer and recipient. And most importantly - according to the purpose of payment.
10. If an entrepreneur pays a pension contribution online, you just need to select the non-cash payment block. And when opening the window for paying by bank transfer, select the logo of the partner bank. If the credit institution in which the individual entrepreneur has bank card, is not in the register of partners, you can use the State Services portal (the first logo in the electronic list). In this case, you can pay the receipt either from a card of any bank or using an electronic wallet or phone. However, in this case, you may have to pay a commission. However, the service will inform the payer about this before payment, so the individual entrepreneur will have a choice.
    On the “Pay payment document” page you can select a bank for online payment of the generated payment document

Please note: if a private entrepreneur has a current account with a credit institution (any), mandatory It is recommended to make all payments for insurance and tax contributions strictly from a business account. The bottom line is that banks strictly monitor the payments of the account owner to the budget. And if the payment is made in cash, the bank will decide that it was not there, this may be perceived ambiguously. Until the account is closed.

Table: BCC for pension contributions for individual entrepreneurs

Video tutorial: how to create a payment order on the tax.ru portal

What to do if there is an error in the payment receipt

If in 2017 errors in payments for insurance premiums were corrected by the regional Federal Tax Service Inspectorates and treasuries (and there were plenty of them), then in 2018 the situation with incorrect BCCs, although it became a little easier, inaccuracies still occur.

But don’t worry too much if errors were made when preparing the receipt. According to official letter Ministry of Finance of the Russian Federation No. 03–02–07/1/2145, issued at the beginning of 2017, the insurance premium that was paid using incorrect details is considered paid. That is, no penalties will be charged on it. An incorrect BCC will not prevent controllers from seeing the payment and determining its purpose, but changes will still need to be made.

To correct the mistake, the payer will need to write an application to the Federal Tax Service. You can compose it in any form, the main thing is to accurately indicate:

• payment order number;
• the date of its formation;
• item number;
• purpose of payment (for example, for insurance contributions for compulsory pension insurance for the first quarter of 2018);
• the amount for which the receipt was generated;
• and what is the error.

You can also specify normative act, which allows for clarification - paragraph 7 of Article 45 of the Tax Code of the Russian Federation. A copy of the payment document must be attached to the application.

The moment you pass, you need to understand that you now need to pay tax, fill out a declaration and other documents for the tax office, funds and other government agencies. But how to pay this tax and where to pay it is completely unclear to some.

This can greatly facilitate the management of individual entrepreneurs. service, try it to minimize risks and save time.

For those who are faced with such a problem for the first time, you need to understand that no one will do anything for you. It is you who must submit returns and pay taxes on time, otherwise you will receive additional costs in the form of fines and penalties. Therefore, we boldly go into battle, do not hesitate to communicate with the tax office - it is important for you to find out all the information.

At a minimum, individual entrepreneurs have the obligation to pay fixed contributions for themselves and tax (STS or UTII - depending on what you choose, but you can choose). We have already told you how to calculate them and how to fill out declarations.

Let's start with contributions. Where do we pay them?

Previously, contributions were paid to the Pension Fund; since 2017, all contributions are under the jurisdiction of the tax office (except for contributions for injuries - these are handled by the Social Insurance Fund). Accordingly, we are communicating with the tax office regarding contributions in 2018, as well as regarding filing returns and paying taxes. Therefore, we call the general hotline or our tax office and find out everything we need.

What to do with taxes

The form can be obtained from the tax office - contact the information window. Then you go to the bank with the receipt and pay the required amount; you have a receipt in your hands as confirmation.

A good option for beginners is to use special services such as Elba. You will keep records in them, and everything necessary documents, including declarations, receipts, and payments will be generated by the program automatically. In addition, such services usually track tax calendar dates and send you “reminders” when it’s time to file a return or pay taxes. By the way, the declaration can be submitted electronically through the functionality of the service. The generated tax payment receipt will only need to be printed and paid at the bank. Technical support will almost always be in touch in case you have any questions.
It will be useful for beginners to read about, as well as about and.

Our main advice: do not be afraid to communicate with representatives of government agencies. You are not breaking the law, but, on the contrary, you want to pay everything on time and correctly. Don’t be afraid to call and ask - it’s better to ask a hundred times what and how, than to do it wrong and then deal with your own mistakes. Don’t be afraid of electronic management services accounting. Here everything is even simpler: the electronic service will significantly save your time on filling out documents. Figure it out once and you’ll use it all the time!

When a business entity decides to carry out its activities as an individual entrepreneur, in addition to taxes, it needs to pay contributions to off-budget funds. At the same time, both entrepreneurs with hired employees and those working independently should do this. This responsibility is assigned to them while their business is open. There are also contributions on a voluntary basis.

Who should pay fixed payments to individual entrepreneurs?

Fixed payments of an individual entrepreneur are contributions to the Pension Fund and the Compulsory Medical Insurance Fund, which he must make for himself. They should not be confused with employee contributions.

The main difference between such individual entrepreneur contributions and employee contributions is that they are paid to the entrepreneur himself. A fixed payment does not replace contributions for individual entrepreneurs, and vice versa.

The payment can be divided into two parts. The first is established by the Government, the second as a certain share of the individual entrepreneur’s income received during the year. The latter is calculated and paid subject to certain conditions being met.

Payers of contributions are persons registered with the Federal Tax Service as entrepreneurs. As long as they are registered and have an OGRIP certificate, they are required to make these payments.

In this case, the payment in a fixed amount is calculated independently:

• What tax regime did the entrepreneur choose?
• Availability of income or loss from the business entity;
• The presence or absence of labor or civil contracts with employees;
• Whether the individual entrepreneur is carrying out activities or not;
• An entrepreneur, in addition to his activities, may be labor relations with other employers. At the same time, the contributions they pay to him do not cancel his obligation to make fixed payments.

Important! If an entrepreneur does not make payments in a fixed amount to the Pension Fund and the Compulsory Medical Insurance Fund, then penalties and fines will be charged on these amounts. It is possible to close a business if there are no debts on contributions.

In some cases, you can get an exemption from the fixed payment if the entrepreneur does not work, because:

• Individual entrepreneurs caring for children under one and a half years old must provide copies of their passport, marriage and birth certificates as confirmation.
• An individual entrepreneur provides care for the elderly, disabled people of the first group, disabled children - you must provide copies of VTEK certificates, a birth certificate or passport for whom the care is being provided.
• The individual entrepreneur is serving in the Russian army - you must provide a certificate from the military registration and enlistment office or a copy of your military ID.

Where are fixed payments paid?

Please note that starting from 2017, payments are made not to the Pension Fund and the Compulsory Medical Insurance Fund, but to your tax office. She is now responsible for reconciling settlements with taxpayers and conducting audits. Until the end of 2016, for this purpose, these departments carried out a reconciliation with each other according to all payers’ calculations.

The following points must be taken into account:

• Individual entrepreneurs' payments for themselves are paid to the tax office at the place of registration.
• If an individual entrepreneur operates, for example, under UTII in another area, then the individual entrepreneur pays payments for himself to the tax office at the place of registration, and for employees at the place of activity.
• You can fill out a payment order to pay contributions on the Federal Tax Service website nalog.ru in a special service. To do this, you need to fill out the form fields sequentially.

Attention! Since payments are now accepted by the tax office, the details for payment and KBK have changed accordingly. The new BCCs are listed below.

Types and amount of individual entrepreneur payments

Payments of an individual entrepreneur for himself can be divided into the following:

• Fixed payments that are paid regardless of income and the presence of employees in the Pension Fund and the Compulsory Medical Insurance Fund.
• An additional payment of 1%, if the income of an individual entrepreneur exceeds 300 thousand rubles, it also does not depend on the presence of employees and is equivalent to fixed payments.

Let's take a closer look.

Amount of payments of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund

The fixed payment for individual entrepreneurs 2018 according to the current rules includes one part established by the government for the current year and the existing contribution rates, and the second part, which arises when the income of the individual entrepreneur exceeds 300,000 rubles.

Since 2018, the annual fixed payment for individual entrepreneurs has been calculated by the Government, and previously it was calculated based on the minimum wage in the Pension Fund at a rate of 26% and in the Compulsory Medical Insurance Fund at a rate of 5.1% for each month.

In total, for the year you will need to pay 32,385 rubles, of which:

• IP payment to the Pension Fund for 2018 = 26545;
• Payment of individual entrepreneurs to the Compulsory Medical Insurance Fund for 2018 = 5840.

If the business was opened in this year, then you need to calculate based on the months and days worked in the year. A similar situation arises when an individual entrepreneur is closed.

In the second half of 2016, the minimum wage was fixed at 7,500 rubles. The same amount is expected to apply in 2017. In 2016, the calculation is made based on the minimum wage, which was in effect on January 1, 2016, and it was equal to 6,204 rubles.

Fixed payments to the Pension Fund for individual entrepreneurs in 2017

1. First of all, you need to calculate monthly payment according to the above formula 26545/12 = 2212.08 rubles.
2. Further, taking into account the number of days in a month - there are 31 of them, as well as the days worked 31 - 4 = 27 days. To calculate, you need to divide the amount received for the month by the number of days in the month and multiply by the number of days worked, then round the value to the 2nd decimal place: 2212.08/31*27= 1926.65 rubles.
3. The received payment amount for March will need to be added to the remaining months.

Important! The entrepreneur must make the fixed payment before December 31 of the reporting year. He can make the payment total amounts, or break them down monthly or quarterly.

For some special regimes, it is better to pay such contributions quarterly. This is due to the possibility of reducing tax on the amount of contributions.

Payments currently need to be made for 2016 in separate amounts to the Pension Fund and the Compulsory Medical Insurance Fund; for such contributions there are separate BCCs:

• Payment to the Pension Fund - 182 1 02 02140 06 1110 160.
• Payment to the Compulsory Medical Insurance Fund - 182 1 02 02103 08 1013 160.

Attention! The KBK IP fixed payment in 2017 differs from the KBK used in 2016.

1% in the Pension Fund of the Russian Federation from the amount of income exceeding 300 thousand rubles.

The second part of the fixed payment applies to individual entrepreneurs whose existing annual income exceeds 300,000 rubles.

Current legislation establishes the obligation of an entrepreneur to pay the total for the year, subject to the condition of 1% of the excess amount as contributions to the Pension Fund.

In this case, the entrepreneur’s expenses are not taken into account, even when they exceed income, that is, a loss is incurred. The main thing is that the income exceeds 300,000 rubles.

The amount of this part of the fixed payment = (Annual income - 300,000) * 1%

For example, the income for 2016 was 600,000 rubles for an individual entrepreneur.

1% in the Pension Fund = (600000-300000)*1%=3000 rubles.

Attention! For such a payment, the payment deadline is set until July 1 of the following reporting year. In 2018, for such contributions there is a BCC of 1% in the Pension Fund - 182 1 02 02140 06 1110 160 .

Features of payment of insurance premiums

There are some nuances that an entrepreneur must take into account when transferring payments to the Pension Fund:

• Fixed payments of individual entrepreneurs to the pension fund in 2018 for individual entrepreneurs without employees can be paid both from the entrepreneur’s current account and from a personal account opened in any bank in Russia;
• The amount of fixed insurance contributions to the Pension Fund in 2018 for individual entrepreneurs must be transferred with an exact accounting of kopecks;
• If an entrepreneur begins his activity in the middle of the year, then fixed payments must be calculated from the moment of opening until the end of the current year;
• If an entrepreneur decides to close his business, then the payment is calculated from the beginning of the year until the closing date;
• The transfer of the fixed payment amount and the amount of 1% of excess income must be performed using different BCCs.

Reducing taxes on insurance premiums

Depending on which entrepreneur uses tax system, and whether he has employees or not, he can reduce the amount of tax received by a certain percentage of the transferred insurance premiums, both for himself and for his employees.

Reporting on insurance premiums

Since 2012, it has been legally established that entrepreneurs without employees do not have to submit any reports to the Pension Fund. The same rule applies to notaries, lawyers and other people conducting individual activities without the involvement of third party employees.

In the case where an entrepreneur has employees hired under labor contracts, he must provide the following reports for them:

• 4-FSS (based on amounts for social insurance);
• RSV-1 (to the pension fund, last time in 2016);
• New calculation according to the ESSS (for the tax authorities, starting from 2017);
• SZV-M (reporting for employees to the pension fund);
• 2-NDFL ( annual reporting for taxes withheld from employees to the tax service);
• 6-NDFL (quarterly reporting for taxes withheld from employees to the tax service).

Attention! If less than 25 employees are hired, then the entrepreneur can optionally submit documents both in paper and electronic form. If more than 25, then only in electronic form, signed.

They are required to transfer these contributions to the appropriate funds.

Our table will help you figure out exactly where the employing organization should pay insurance premiums from payments to employees/other individuals:

Where to pay insurance premiums for individual entrepreneurs

An individual entrepreneur pays contributions “for himself”, as well as contributions from payments to employees/other individuals (if he makes such payments) to the same Funds as the organization (see table above). The only recipient of the contributions will be the branch of the Pension Fund/FSS of the region at the place of residence of the individual entrepreneur.

Separate division: where to pay insurance premiums

Currently, organizations with separate divisions pay insurance premiums for the entire organization. But there is an exception to this rule: if the OP has a separate balance sheet, its own current account and it makes payments to employees/other individuals, then contributions from these payments are transferred by the separate division itself (Part 11, Article 15 of the Federal Law of July 24, 2009 No. 212 -FZ).

Where to pay insurance premiums in 2017

From 2017, tax officials will manage insurance premiums. However, contributions “for injuries” will continue to be controlled by the Social Insurance Fund. Consequently, employers will need to transfer “injury” contributions, as now, to Social Insurance, and all other contributions to the Federal Tax Service. Moreover, insurance premiums transferred to the Federal Tax Service will need to be paid in separate amounts by type of contribution, i.e. contributions for compulsory pension insurance, contributions for compulsory health insurance and compulsory social insurance in case of temporary disability and in connection with maternity are transferred separately (clause 6, Article 431 of the Tax Code of the Russian Federation).

Individual entrepreneurs will have to transfer insurance premiums “for themselves” to their Federal Tax Service.

Separate division: where to pay insurance premiums in 2017

The procedure for paying insurance premiums has changed since 2017. separate units organizations. Thus, all OPs that make payments to employees/other individuals will have to independently pay insurance premiums from these payments to the Federal Tax Service at their location (