Salary (remuneration of an employee) - remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments. From these payments, the employer is obliged to pay mandatory payments to the budget - insurance premiums. People often ask: What is a contribution? What are insurance premiums? What are the types of insurance premiums? Where is the employer obliged to pay them, and also what responsibility can he incur for their non-payment? Answers to these questions in the article Firmmaker.

What are insurance premiums and when did they arise?

Insurance premiums- these are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance levied from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance (Article 8 of the Tax Code of the Russian Federation).

Compulsory social insurance- Part state system social protection of the population, the specifics of which is the insurance of working citizens carried out in accordance with federal law against a possible change in material and (or) social status due to reaching retirement age, disability, loss of a breadwinner, illness, injury, accident at work or occupational disease, pregnancy and childbirth, the birth of a child (children), caring for a child under the age of one and a half years and other events established by law Russian Federation on compulsory social insurance (Article 1 of the Federal Law No. 165-FZ of July 16, 1999).

The history of insurance premiums is quite young. The emergence of social insurance was facilitated by the development of the economy, the emergence of labor relations, as a result of which employees began to need social protection. The first mention of social insurance goes back to the 19th century, at which time the Bismar "Code of Imperial Laws" appears in Germany.

In Russia, a significant leap in the development of insurance was the abolition of serfdom. At this time, the first law in this field of insurance "On the mandatory establishment of auxiliary partnerships at state-owned mining plants" was adopted.

To provide more progressive economic mechanisms and to settle pension provision December 22, 1990 created Pension Fund. Even before the formation of the Pension Fund, the budget was replenished from the general fund wages organizations.

On January 1, 1991, the Social Insurance Fund was created, designed to regulate relations in the field of social insurance of citizens.

On February 24, 1993, the Health Insurance Fund was created to finance medical care.

How insurance premiums are regulated

• Chapter 34 of the Tax Code;
• Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" Federal Law No. 125-FZ dated July 24, 1998;
• Federal Law "On the basics of compulsory social insurance" No. 165-FZ of July 16, 1999;
• Federal Law "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ of December 15, 2001;
• Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood" Federal Law No. 255-FZ of December 29, 2006;
• Federal Law "On Compulsory Medical Insurance in the Russian Federation" Federal Law No. 326-FZ dated November 29, 2010.

Who is required to pay premiums

The insured who pays wages and other payments in favor of the insured persons is obliged to pay insurance premiums (clause 1 of Art. 419 of the Tax Code).
The insurance premium is paid by the insured Money organization without deducting this amount from the employee's salary.

The insurers in this case include:

• organizations;
• individual entrepreneurs;
• individuals who are not individual entrepreneurs.

For example, individual entrepreneurs who have employees in their staff are required to pay insurance premiums from employee payments at generally accepted rates.
Please note that in addition to insurance premiums for employees, individual entrepreneurs are required to pay insurance premiums for themselves (clause 2 of Art. 419 of the Tax Code of the Russian Federation).

Types of insurance premiums

Distinguish the following types insurance premiums (Article 8 of the Tax Code of the Russian Federation):

• insurance premiums for compulsory pension insurance (OPS);
• insurance premiums for compulsory health insurance (CHI);
• insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (VNiM);
• injury insurance premiums (accident insurance).

These types of contributions are calculated from wages and other payments accrued for each employee.

Other payments for which it is necessary to accrue and pay insurance premiums include (Article 420 of the Tax Code of the Russian Federation):

• premiums;
• vacation pay and compensation for unused vacation;
• financial assistance over 4000 rubles. per employee per year.

Example 1. From what amount to calculate insurance premiums

Ivanov I.I., an employee of Empire LLC, received the following monthly payments:

Payment type	Amount, rub.	Base
		taxable	non-taxable
Wage	10000	10000	0
Prize	5000	5000	0
Material aid	7000	3000	4000
Total	22000	18000	4000

Thus, insurance premiums must be paid from the amount of 18,000 rubles, i.e. from wages, bonuses and material assistance over 4,000 rubles.

What payments are not subject to insurance premiums

Payments not subject to insurance premiums include (Article 422 of the Tax Code of the Russian Federation):

• state benefits (unemployment benefits, temporary disability benefits, pregnancy and childbirth benefits);
• severance pay, if this amount does not exceed three times the average monthly salary of the employee;
• the performance of work, the provision of services under a civil law contract are not subject to insurance premiums for OSS and injuries. But contributions to the OPS and OMS will have to be charged;
• one-time financial assistance in connection with an emergency, natural disaster, in connection with the death of a family member, as well as in connection with the birth of a child. Please note that in order to provide material assistance to an employee, it is necessary to issue an order and attach supporting documents to it, otherwise the inspection authorities may attribute these amounts to taxable insurance premiums;
• financial assistance within 4000 rubles. per employee per year;
• amounts of payments under employment contracts and civil law contracts in favor of foreign citizens and stateless persons temporarily staying on the territory of the Russian Federation, if these persons are not recognized as insured in accordance with the law.

How to calculate insurance premiums. Rates. Payment term

Insurance premiums charged monthly for each employee on the last day of the month, based on the basis for calculating insurance premiums. And paid no later than the 15th day of the next calendar month. That is, insurance premiums for February must be paid no later than March 15. If the 15th falls on a weekend, insurance premiums are paid on the next working day after the weekend. For example, insurance premiums for March must be paid before April 15, but since April 15 is a non-working day, payment is postponed to April 16.

You can pay earlier, later you can't. However, if you are late in payment, then you still need to pay as soon as possible, since penalties are charged for each day of delay.

Are calculated insurance premiums, based on rate and base to calculate insurance premiums. The basis for calculating insurance premiums is determined as the sum of payments and other remunerations accrued separately for each individual from the beginning of the year on an accrual basis (Article 421 of the Tax Code of the Russian Federation).

Rates and limit base 2020 for each type of contributions are set as follows (see table). How the base of insurance premiums has changed (chart)

Base for calculating insurance premiums	Pension insurance	Social insurance		Health insurance
Base limit	1 292 000	912 000		no max size
Estimated wages = Base / 12 months	107 666,67	76 000		no max size
Bid	22,00%	2,90%	1,80%	5,1%
Contribution amount = Base * Rate	284 240	26 448	16 416
Bet if the base is exceeded	10,00%	0,00%	0,00%	5,1%

Example 2. How to calculate insurance premiums

Organization LLC "Chocolate" (general taxation system, type of activity - sale of confectionery), pays employees wages, we calculate the amount of insurance premiums for December.

Option 1 - the basis for calculating insurance premiums did not exceed the established limit, the salary amounted to 20,000 rubles.
OPS \u003d 20,000 rubles * 22% \u003d 4400 rubles.
Compulsory medical insurance = 20,000 rubles * 5.1% = 1020 rubles.
VNiM \u003d 20,000 rubles * 2.9% \u003d 580 rubles.
Injuries \u003d 20,000 rubles * 0.2% \u003d 40 rubles.
The FSS may set a different coefficient, for example we take 0.2%. It depends on your main activity. You can find out which coefficient applies to your organization either from the "Notice on the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases", or directly from the social insurance fund.
Option 2 - the basis for calculating insurance premiums exceeded the established limit for OPS and VNiM, wages amounted to 200,000 rubles. In this case, insurance premiums in case of temporary disability and in connection with maternity are not accrued and not paid, contributions for mandatory pension insurance are paid at a rate of 10%.
OPS \u003d 200,000 rubles * 10% \u003d 20,000 rubles.
Compulsory health insurance = 200,000 rubles * 5.1% = 10,200 rubles.
Injuries \u003d 200,000 rubles * 0.2% \u003d 400 rubles.

Where are insurance premiums paid?

insurance premiums for OPS, CHI, in case of VNiM are paid to the IFTS at the location of the organization, and insurance premiums for injuries - to the Social Insurance Fund.
If the organization has a separate subdivision in another city, then insurance premiums must be paid at the location of its parent organization. However, if a separate subdivision is empowered, then insurance premiums are required to be paid at the location separate subdivision. In this case, insurance premiums are paid based on the size of the base for this unit.

Each type of insurance premiums is paid by separate payment documents. Pay attention to the correctness of the CSC, which you indicate in payment order, for each insurance premium it is different.

How is the payment of insurance premiums checked?

The Social Insurance Fund also retains:

• desk audits for reimbursement of social insurance funds at the request of the employer;
• conducting on-site inspections, together with tax inspectors;
• consideration of complaints on acts of inspections.

Monitoring the correctness and timeliness of payment of insurance premiums tax authorities carried out using:

• desk audit Calculation of insurance premiums;
• reconciliation of accrued and paid amounts of insurance premiums;
• conducting on-site inspections, together with the FSS.

Example 3. What documents can be requested when checking insurance premiums

The organization Karat LLC (general taxation system, type of activity - wholesale of automotive parts) received a decision to conduct an on-site audit, the subject of which is the correctness of the calculation and timeliness of payment of insurance premiums, as well as the legitimacy of the costs incurred by the insured for the payment of insurance coverage for 2014-2017 year.

The following documents were requested for the verification:

• labor, civil law contracts;
• job orders;
• work books;
• timesheets;
• payment, settlement and pay statements for the payment of wages;
• personal cards of employees;
• disability certificates;
• application and order for maternity leave, calculation of the amount of benefits;
• documents confirming the payment of the monthly maternity allowance (copy of the birth certificate, application for leave, order, calculation of the amount of the allowance, certificate from the father's place of work that he does not receive allowance);
• orders for financial assistance and documents confirming the basis for its payment.

Also, the tax and FSS may be requested and other documents related to the ongoing audit. On the day the audit was completed, a certificate of the audit was signed.

What is the responsibility of the employer for non-payment of insurance premiums

to tax liability attract for non-payment, incomplete payment of contributions as a result of underestimation of the base for calculating insurance premiums, other illegal actions. This type of liability is the most common type of liability for non-payment of insurance premiums. And, as a rule, it entails at the same time the collection of arrears (the amount of unpaid tax) from the employer and the accrual of penalties for each day of delay in payment, and, at the same time, it is possible to impose a fine in the amount of 20% of the amount of unpaid insurance premiums, and if intentional non-payment - 40% of this amount. However, this penalty can be avoided. The Ministry of Finance clarifies the imposition of a fine for non-payment of insurance premiums in Letter N 03-02-07 / 1 / 31912 dated May 24, 2017: “The inaction of the taxpayer, expressed solely in the non-transfer to the budget of the specified tax return the amount of tax does not constitute an offense established by Article 122 of the Tax Code. In this case, the taxpayer is liable to collect penalties.

Thus, if you late payment insurance premiums, but correctly reflected the accruals and submitted the calculation on time, no penalty is imposed. You will need to pay only the arrears and accrued penalties. You can also avoid a fine if you incorrectly reflected the accruals, which led to an underestimation of the tax base. To do this, you must first pay off the arisen arrears and penalties, and then submit an updated Calculation of insurance premiums. At the same time, the organization must detect an error before the tax office finds it and before it finds out that the inspection has appointed an on-site inspection (Article 81 of the Tax Code of the Russian Federation).

Example 4. Tax liability for non-payment of insurance premiums

The organization LLC "Ikra" (general taxation system, type of activity - wholesale trade in fish, seafood and canned fish) paid insurance premiums for March 2018 in the amount of 10,000 rubles. 05/17/2018 (instead of 04/16/2018), thereby delaying payment by 30 days. The tax sent a demand for the payment of arrears in the amount of the debt - 10,000 rubles. and foam. In this case, the penalties will be equal to: 10,000 rubles. x 7.25% (refinancing rate in effect during the delay) x 1/300 x 30 days. = 72.50 rubles. The employer has incurred tax liability for non-payment of insurance premiums in the form of interest charges. Arrears and penalties have different CCCs, so they must be paid with different payment documents.

criminal responsibility are borne by employers who, as in the case of tax liability, did not pay (have not paid in full) insurance premiums, did not submit a calculation or included deliberately false information in it, which led to a distortion of the tax base large or extra large. If the employer committed this crime for the first time and fully paid the fine, all amounts of arrears and penalties, then he is exempt from criminal liability.

This type of responsibility is quite young. The prospects for introducing criminal liability for non-payment of insurance premiums have been considered since 2013, however, the article defining this type of liability was introduced by Federal Law No. 250-FZ only on July 29, 2017.

Criminal liability for individuals for insurance premiums (Article 198 of the Criminal Code of the Russian Federation):

• imposition of a fine from 100 to 300 thousand rubles or in the amount of wages for a period of up to 2 years;
• compulsory work for up to one year;
• arrest up to 6 months;
• imprisonment for up to one year.

If this act is committed on an especially large scale, then the individual is punished:

• a fine from 200 to 500 thousand rubles. or in the amount of wages for a period of up to 3 years;
• compulsory work for up to 3 years;
• imprisonment for up to 3 years.

Results

Insurance premiums are mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance collected from organizations and individuals in order to financially ensure the realization of the rights of insured persons to receive insurance coverage for the corresponding type. compulsory social insurance.

These types of contributions are calculated from wages and other payments accrued for each employee on a monthly basis on the last day of the month based on the basis for calculating insurance premiums. And paid no later than the 15th day of the next calendar month.

Insurance premiums for OPS, CHI, in case of VNiM are paid to the Federal Tax Service at the location of the organization, and insurance premiums for injuries - to the Social Insurance Fund.

In case of non-payment of insurance premiums, the employer bears tax, administrative and criminal liability.

Firmmaker, July 2018 (updated December 2019)
Olga Uss
Using materials reference is obligatory

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What is the amount of insurance premiums for IP in 2017? Has the amount payable "for myself" increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? What are the exact amounts of contributions payable? Are there any new CSCs? You will find answers to these and other questions about IP insurance premiums and sizes in this article.

Regulatory regulation since 2017

What contributions to pay individual entrepreneurs for employees and "for themselves" in 2017

In 2017, individual entrepreneurs are required to pay insurance premiums from payments and remuneration accrued in favor of individuals in the framework of labor relations and civil law contracts for the performance of work, the provision of services (clause 1 of article 419 of the Tax Code of the Russian Federation).
However, along with this, in 2017, individual entrepreneurs must transfer insurance premiums “for themselves”:

• for pension insurance;
• for health insurance.

It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they conduct actual business activities or are simply registered in the status of individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all IPs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).

There are also insurance premiums for temporary disability and maternity. Them in 2017 IP, according to general rule, do not pay (clause 6 of article 430 of the Tax Code of the Russian Federation). However, the payment of these contributions, as before, can be made on a voluntary basis. This is provided for in Article 4.5 federal law dated December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur could receive the appropriate allowance at the expense of the FSS.

Entrepreneurs do not pay insurance premiums “for injuries” in 2017. The payment of these IP contributions is not provided even on a voluntary basis.

What values ​​to consider

• minimum wage at the beginning of the calendar year. At the beginning of 2017, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6,204 rubles). Cm. " ";
• rates of insurance contributions to the relevant fund. For 2017, the tariffs are as follows: in the PFR - 26%, in the FFOMS - 5.1%, FSS - 2.9%;
• the period for calculating insurance premiums “for oneself” (it can be a whole year, or maybe less).

Pension insurance contributions of individual entrepreneurs in 2017

The amount of fixed pension insurance premiums that an individual entrepreneur must pay “for himself” for the whole of 2017 can be determined by the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

Now let's calculate the amount of pension insurance premiums that an individual entrepreneur will need to transfer "for himself" in 2017, and also see how much the amount of fixed insurance premiums has increased compared to 2016.

The annual income of IP for 2017 is less than 300,000 rubles

If the annual income of an individual entrepreneur for 2017 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.

2016	2017
RUB 19,356.48 (RUB 6,204 × 26% × 12 months)	23,400 rubles (7,500 rubles × 26% × 12 months).

It turns out that in 2017 the fixed amount of insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation increased by 4,043.52 rubles compared to 2016 (23,400 rubles - 19,356.48 rubles).

The annual income of IP for 2017 is more than 300,000 rubles

If the annual income of an individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount must be transferred to the FIU.

Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles - 154,851.84 rubles).

Medical insurance contributions of individual entrepreneurs in 2017

The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of an individual entrepreneur (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). The following formula is used to calculate medical contributions in 2017:

2016	2017
RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months)	RUB 4,590 (RUB 7,500 × 5.1% × 12 months)

It turns out that for 2017 it will be necessary to pay medical contributions for 793.15 rubles (4,590 rubles - 3,796.85 rubles) more than for the previous year.

Individual entrepreneur contributions for disability and in connection with motherhood in 2017

As we have said, this type of contribution is optional. Their IP in 2017 has the right to transfer voluntarily. To calculate the amount of the voluntary contribution for this type of insurance for 2017, you should apply the formula that is established by Part 3 of Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ.

2016	2017
RUB 2,158.99 (6,204 rubles × 2.9% × 12 months)	2 610 rub. (7,500 rubles × 2.9% × 12 months)

In total, in 2017, voluntary contributions of individual entrepreneurs to the FSS increased by 451.01 rubles (2,610 rubles - 2,158.99 rubles).

If the IP status was acquired or lost in 2017

In 2017, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time that he was in the status individual entrepreneur. That is, we can say that you need to pay contributions only for the period while a person was listed in the USRIP in the status of a businessman. However, there are still some features of the calculation of insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.

Example conditions and rules for counting days

The person received IP status on February 16, 2017. However, on November 14, 2017, he was already deregistered in the IP and he was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate the mandatory fixed contributions “for yourself” for 2017? Let's explain.

So, the IP status was acquired and lost during 2017. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:

• the number of calendar days in the month of commencement of activities must be counted from the day following the date state registration IP (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2017, fixed IP contributions must be calculated from February 17, 2017;
• the number of calendar days in the month when the individual entrepreneur lost his status, count until the day the termination of activity is registered. Do not include the date of exclusion from the USRIP in the calculation of insurance premiums in 2017 (clause 5, article 430 of the Tax Code of the Russian Federation). That is, in our example, insurance premiums for November 2017 will be calculated from November 1 to November 13.

Formulas for calculations

The amount of pension and medical insurance premiums for incomplete months of IP activity in 2017 can be determined by the following formula:

In order to calculate pension and medical contributions for each full month of activity as an individual entrepreneur, use a different formula:

An example of the calculation of contributions for 2017

So, for starters, let's calculate insurance premiums for incomplete months of doing business in 2017. In our example, these are February and November. For these days, we need to count the days of activities.

Month	Amount of contributions
February	In February 2017, business activities were carried out from the 17th to the 28th (12 calendar days). There are 28 days in February. Therefore, the amount of contributions for February 2017 will be: pension contributions= 835.71 rubles. (7500 rubles × 26% / 28 days × 12 days); medical contributions = 163.93 rubles. (7500 rubles × 5.1% / 28 days × 12 days)
November	In November 2017, business activities were carried out from November 1 to November 13, 2017 (13 calendar days). There are 30 calendar days in November. Therefore, the amount of contributions for November 2017 will be: pension contributions = 845 rubles. (7500 rubles × 26% / 30 days × 13 days); medical contributions = 165.75 rubles. (7500 rubles × 5.1% / 30 days × 13 days)
March - October	For the period from March to October 2017 inclusive (for eight full months), the amount of contributions will be: pension contributions = 15,600 rubles. (7500 rubles × 26% × 8 months); medical contributions 3060 rubles. (7500 rubles × 5.1% × 8 months);

Total sum: summing up

The total fixed insurance premiums of an individual entrepreneur “for himself” in 2017, which started and stopped operations, will be:

• pension contributions - 17,280.71 rubles. (835.71 rubles + 845 rubles + 15,600 rubles).
• medical contributions - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

Since the IP received an income in the total amount of 1,100,000 rubles for the period of its activity in 2017, it is required to transfer an additional pension contribution from the amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles - 300,000 rubles). The amount of pension contributions from income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).

In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (17,280.71 rubles + 8,000 rubles). This amount does not exceed maximum size pension contributions set for 2017. The maximum amount of pension contributions in 2017 is 187,200 rubles (we wrote about it above).

Suspension of activities in 2017

It happens that the IP does not lose its status, but simply for some reason suspends its activities. tax code The Russian Federation, in the version that has been in force since 2017, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums “for themselves” during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and are referred to paragraphs 1, 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions". These periods include:

• time of military service on conscription;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;
• the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;
• the period of residence of the spouses of military personnel undergoing military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.

It is possible not to pay contributions in 2017 for these periods only if entrepreneurial activity was not carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017 an individual entrepreneur wishes not to pay insurance premiums, for example, for the period of caring for a child, then during this period he should not have transactions on the current account. At least, such a conclusion suggests itself (although the condition on the absence of transactions on accounts in the Tax Code of the Russian Federation is not directly stipulated).

The procedure for exempting an individual entrepreneur from paying fixed insurance premiums in 2017 for the periods listed above (for example, for childcare periods) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarification on this issue.

Terms of payment of insurance premiums in 2017

Mandatory pension and medical contributions “for oneself” must be paid no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to transfer (if the activity was carried out the whole year) - clause 2 of Art. 432 of the Tax Code of the Russian Federation:

• pension contributions - 23,400 rubles (7,500 rubles × 26% × 12 months);
• medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).

Every year, individual entrepreneurs must transfer fixed payments to the PFR (pension fund), as well as contributions to the MHIF (health insurance). The amount of payments is set by the government for the following year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the social insurance fund (FSS), but this is already on a voluntary basis, this is done to receive social benefits, for example, to pay sick leave.

It is immediately worth noting an important feature of fixed payments - this mandatory payment, which is paid by all individuals registered as an individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.

IP payments to the pension fund in 2018 for IP without employees

The amount of the fixed payment does not depend on:

• The chosen system of taxation.
• Whether there was a business income or loss.
• It does not matter whether the individual entrepreneur has employees or not.
• Is the economic activity or not, it doesn't matter.
• An individual entrepreneur can work in parallel for hire and also he must pay payments to the pension fund for himself.

IMPORTANT! Some people think that it is possible not to pay to the PFR and the Compulsory Medical Insurance Fund, since there is no activity, but unfortunately, until you have documents on hand, you will accrue arrears and drip penalties. Use ours - it will help in the calculation.

However, there are several cases where it is possible not to pay contributions in the absence of activity:

Important changes in fixed IP payments since 2017

Since 2017, important changes have taken place - they were transferred to the tax inspection department, but the procedure for calculating them has not been changed. Thus, all payments to the FIU and to compulsory medical insurance will need to be made to your tax office using the new details. Hence the BCC is also changed. Also, the tax will calculate the arrears on payments, issue fines and conduct appropriate checks.

Important! Since 2017, contributions to the PFR and compulsory medical insurance must be paid in tax office at the place of registration of IP on new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage from January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries to the Federal Tax Service are not transferred.

The amount of payments of individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS for 2017 and 2018

As already mentioned, entrepreneurs pay one part of the payments regardless of the income received, and the second in excess of 300 thousand rubles, we will consider in more detail.

Annual fixed payment IP 2017 (regardless of profit)

This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, the calculation is carried out according to the formula:

1. For payment to the FIU = minimum wage * 26% * number of months (if we calculate for a year, then we set 12)
2. To pay in the FOMS\u003d Minimum wage * 5.1% * number of months (if we calculate for a year, then we put 12)

The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.

Fixed insurance contributions to the PFR in 2017 for individual entrepreneurs - payment amount:

Year	To the pension fund (PFR), rub.	To the health insurance fund (FFOMS), rub.	Total, rub.
2016	19 356,48	3 796, 85	23 153, 33
2017	23 400,00	4 590, 00	27 990, 00

Thus, the individual entrepreneur’s own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to a total of 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.

Deadline for payment of contributions for the current taxable period established by December 31 of the same year.

Payment can be made in a single payment for the year, but it is better to split the amount for each quarter in equal parts. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund of the Russian Federation, however, there are certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.

The amount of payments of individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS in 2018

Starting in 2018, the government decided to make a change, according to which the fixed part was untied from the minimum wage. Now the amount of payments is set by the government for the current year and indexed annually. And although the amount for 2018 increased, nevertheless, the amount is smaller if the calculation would depend on the minimum wage.

The amount of IP payments in the PRF and on compulsory medical insurance for themselves for 2018:

KBK IP fixed payment 2017-2018

When paying fixed payments for 2016, you must use the following CCC numbers when filling out a payment order:

• For payment to the PFR (Pension Fund) - 392 1 02 02140 06 1100 160 (not applicable at present).
• To pay for FFOMS (for health insurance) - 392 1 02 02103 08 1011 160 (not applicable at present).

Starting from 2017, payments must be made to the tax office using the following details:

Attention! If you opened an IP in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the month not fully worked out from the next day from the date of registration (Rostrud letter No. 17-4 / OOG-224 dated 01.04 .14). Those. in October, we will have a calculation from the 8th to the 31st day - 24 days, and November and December - we take into account as full months.

Example

Let's calculate the contributions to the PFR (the MHIF will be calculated in the same way) in 25 days. In the example, we take the value of the minimum wage for 2016. Minimum wage * 26% / 31 * 25 \u003d 6204 * 26% * 31/25 \u003d 1300, 84. In this case, we round the final value to the second decimal place. We add the amounts for November and December to the estimated figure. We will receive for an incomplete year it will be necessary to pay to the FIU: 4,526 rubles 92 kopecks.

1% in the PFR from the amount of income exceeding 300 thousand rubles.

This payment is made only by those entrepreneurs whose income exceeded 300 thousand rubles. At the same time, payment is made only to the FIU, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income amounted to 550 thousand rubles, then we subtract from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. - 300 thousand rubles. * 1% = 2,500 rubles.

1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.

The deadline for paying contributions, starting from 2018, is no later than July 1 of the year following the reporting year.

• BCC for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
• BCC 1 percent in the PFR 2017 - 182 1 02 02140 06 1110 160.

For different systems tax accounting income is calculated according to its principle:

• IP on common system - to calculate 1%, the difference between income and expenses is taken (according to).
• With the simplified tax system “income” 6%- all income received for the period is taken into account.
• With the simplified tax system “income reduced by expenses” or 15%- the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this decision was made by the Constitutional Court for a year. However, the tax inspectorate described that income is considered the base, while expenses are not taken into account. Therefore, it is safer, although not correct from the point of view of mathematics, to use the opinion of the tax.
• IP on a patent - the estimated profit indicator is taken into account. At the same time, it does not matter whether it will be more or less at the end of the period.
• IP on UTII - the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.

Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.

Important nuances:

1. This payment is made only if the entrepreneur's income exceeds the amount of 300 thousand rubles, from a lower amount no payment is made.
2. Exists maximum amount payment, which is calculated according to the formula: 8 minimum wages * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
3. Starting from 2016, this payment must be made to a separate BCC number, which is different from the fixed payment - 392 1 02 02140 06 1200 160.
4. Payment can be made, both during the current year, to reduce taxes, and until April 1 of the next year.
5. Since 2017, all contributions are transferred to the Federal Tax Service using new details.

Important! Note that the Federal Tax Service recognized that the amount of payment to the PFR in the amount of 1% also applies to fixed ones, therefore, the amount of taxes can also be reduced by its amount. At the same time, it is possible to pay the amounts of these contributions in the reporting year, then this amount can be taken to be reduced in the reporting year, and not in the next.

Terms of payment of insurance premiums at the closure of IP

If you decide to close the IP, then you will need to pay off the debt on fixed IP payments. You have 15 days from the date of payment in order to pay off your dues. State Register information about the exclusion of you as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.

Features of payment of insurance premiums

There are a few things to keep in mind when paying fees:

• You can pay a fixed payment for IP in 2017, as well as in subsequent ones, from the current account of the entrepreneur opened in any bank, for example, from an account with Sberbank.
• The amount of contributions must be paid taking into account kopecks.
• If a citizen opens an IP not from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened and until the end of this year.
• If a citizen does not close the IP at the end, then payments are calculated from the beginning of the reporting year until the moment the business is closed.
• Payment of a fixed payment to the PFR and 1% of the excess amount since 2017 is carried out according to different CCC.

Reducing taxes on insurance premiums

It should be noted that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is also now equated to fixed payments.

IP on the simplified tax system "Income"

If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the FIU for employees. If he has no employees, then the tax is reduced by 100% of the amount of fixed payments. At the same time, it is better to transfer contributions quarterly, because they also reduce quarterly advance payments for.

IP on UTII

If the entrepreneur conducts activities falling under, then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for individual entrepreneurs. If the individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.

Important! The calculation of the declaration is made by the "cash" method. Those. when tax is reduced, transfers paid during the billing period are taken, and not accrued for the same period ().

IP on the simplified tax system "Income minus Expenses", on the unified agricultural tax or OSNO

In this case, it does not matter whether the entrepreneur is an employer or not. The amounts of payments to the FIU are included in the amount of expenses, which in turn reduce tax base according to the simplified tax system, or. Therefore, the calculation in this case is somewhat different than in the taxation systems described above.

IP on a patent

In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the FIU. It also does not matter whether the entrepreneur has employees or not.

Reporting

Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to a fixed payment, make payments to the FIU for employees, and also provide the following reporting:

If the individual entrepreneur has not paid in full or has not paid the contributions at all, then a fine of 20% may be imposed. Moreover, if the intent to not pay taxes was revealed, the fine can be 40% of the amount of the arrears.

How do individual entrepreneurs (IP) pay insurance premiums? Contributions to the PFR and FFOMS and Contributions to the FSS.

Contributions to the PFR and FFOMS

Individual entrepreneurs have their own rules for paying contributions. They are obliged to pay pension and medical contributions for themselves, which have a fixed amount and do not depend on the fact of entrepreneurial activity.

In 2016, mandatory payments to the PFR and FFOMS are paid as follows. Until December 31, all individual entrepreneurs are required to pay contributions in the amount of 23,153.33 rubles. This mandatory payment is distributed to the funds as follows:

• RUB 19,356.48 in the PFR + contribution to the FFOMS 3,796.85 rubles;

If for the billing period (1 year) the income of an individual entrepreneur exceeds 300,000 rubles, then by April 1 of the next year he is obliged to pay an additional 1% of the amount of income exceeding the specified amount (but not more than 154,851.84 kopecks per year).

• With OSNO - 1% is paid on all income subject to personal income tax.
• With the simplified tax system, income from the sale of goods or services and non-operating income are taken into account. In other words, income under the simplified tax system, but without a reduction in expenses, even if the entrepreneur uses the “Income minus expenses” system.
• With UTII, imputed income is taken into account, which is determined as follows: for all UTII declarations, you need to add up the indicators in line 100 for each quarter in 2016.
• When applying a patent, the potential income established in the region for the type of activity for which the patent is received is taken into account.

An individual entrepreneur on the simplified tax system and UTII can reduce the tax paid by the amount of these insurance premiums, that is, at least 23,153.33 rubles. But in order to do this, it is necessary to make all payments before the end of the reporting year, that is, until December 31, 2016.

Often a situation arises when entrepreneurs independently calculate taxes and the amount of insurance premiums and, as a result, overpay. For the correct calculation of taxes and insurance premiums, it is best to use Circuit. Elba. The web service will automatically reduce the amount of tax, calculate how much you need to pay, and remind you when you need to do it.

If an individual entrepreneur combines several taxation systems, then income must be summed up. If the calendar year is not fully worked out, then the amount of fixed payments is recalculated based on the actual hours worked. An exception to this rule is valid only for the heads of peasant farms. They are not required to pay anything extra in excess of 23,153.33 rubles.

Contributions to the FSS

If an individual entrepreneur is an employer, then he is obliged to pay contributions to the FSS for employees and submit reports in the form 4-FSS. The reporting deadline, as for organizations, is no later than the 20th day of the first month (in electronic form - before the 25th day) following the reporting one.

When concluding a civil law contract (for example, for the performance of some temporary work), an individual entrepreneur does not have to register with the FSS and, accordingly, pay insurance premiums and submit reports.

The law also does not oblige those individual entrepreneurs who work for themselves to pay insurance premiums to the FSS. However, in this case, they lose the right to receive disability and maternity benefits. To have these social guarantees, entrepreneurs can voluntarily pay individual entrepreneur contributions to the FSS.

To do this, you must submit an application to the FSS and, no later than December 31 of the reporting year, pay fixed contributions, taking into account the minimum wage and insurance rate in the FSS.

It is not necessary to know the procedure for paying contributions and the deadlines for filing reports by heart. In the web service, it is possible to prepare and submit reports to the FIU and the FSS without special accounting knowledge. The system will not only make it easy to send reports via the Internet, but also automatically calculate the amount of taxes and insurance premiums, issue invoices, acts, invoices and other documents, keep records of receipts and write-offs.

For myself. Even if there is no income, contributions still need to be paid. And if an individual entrepreneur hired employees, contributions must be paid both for himself and for employees.

Self-employed insurance premiums

The amount of insurance premiums in 2019

The amount of insurance premiums for individual entrepreneurs for 2019 is established by paragraph 1 of Art. 430 of the Tax Code of the Russian Federation. Note that insurance payments an individual entrepreneur for himself from 2018 must be calculated according to the updated rules. So, insurance premiums are now not tied to the minimum wage. The amount of insurance premiums for 2019 is set at a fixed amount:

1. For compulsory pension insurance (OPS) - 29,354 rubles.

2. For compulsory medical insurance (CMI) - 6,884 rubles.

As before, in addition to the fixed insurance premiums, it is necessary to make an additional payment to the PFR (1% of income exceeding 300,000 rubles per year) and compare its value with the maximum allowable, equal to 8 times the size of the fixed insurance premium to the PFR.

For 2019, the maximum allowable value is 234,832 rubles.

Thus, in total, each individual entrepreneur will have to pay insurance premiums:

at least in the amount of 36,238 rubles. (29,354 rubles + 6,884 rubles), provided that he is registered as an entrepreneur throughout 2019;

maximum in the amount of 241,716 rubles. (234,832 rubles + 6,884 rubles).

Accordingly, the maximum possible amount of 1% IP contributions will be 205,478 rubles. (234,832 rubles - 29,354 rubles). An individual entrepreneur will make such pension contributions with an annual income of more than 20.5 million rubles.

Example.

In 2019, the IP earned 2 million rubles.

Calculate insurance premiums.

Fixed part:

RUB 36,238 = RUB 6,884 (in the FOMS) + 29,354 rubles. (in the FIU)

1% from excess: (2,000,000 rubles - 300,000 rubles) x 1% = 17,000 rubles.

The amount of insurance premiums in total: 53,238 rubles. -36 238 rub. + 17,000 rubles.

grace periods

An individual entrepreneur who does not conduct business may reduce or not pay contributions if:

served in the army on conscription;

was in maternity leave up to 1.5 years;

cared for a disabled person (the period of care is established by the decision of the PFR);

left with a military spouse or with a spouse working in a certain organization (consulates, UN, UNESCO, etc.) and there is no opportunity to work there.

To confirm the benefit, it is required to collect supporting documents, such as: certificate of receipt of child care allowance, military ID, written confirmation of the disabled person about caring for him, an extract from the certificate of examination of the disabled person, a certificate from a military unit, a certificate from the employment service, and the like .

The exemption for reducing insurance premiums for individual entrepreneurs is valid only if there is no activity during the grace period and a “zero” declaration is submitted.

If the IP has been working for less than a year

According to 5 Art. 430 of the Tax Code of the Russian Federation:

If payers cease to carry out entrepreneurial or other professional activity during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number calendar months by the month in which the state registration of an individual as an individual entrepreneur became invalid.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of the termination by an individual of activity as an individual entrepreneur.

Thus, if a person registered as an individual entrepreneur in the middle of the year or, conversely, withdrew from registration, or were present grace periods- Contributions are calculated only for the time of actual activity.

Example.

Income -120,000 rubles.

Let's calculate the correction factor taking into account the period of stay of an individual in the status of an individual entrepreneur:

K \u003d (4 full months + 21 days of May / 31 days in May)) / 12 \u003d 0.389784946

Then insurance premiums, taking into account the correction factor:

Fixed payment for pension insurance:

RUB 29,354 x 0.389784946 \u003d 11,441.75 rubles.

Fixed payment for health insurance:

RUB 6,884 x 0.389784946 \u003d 2,683.28 rubles.

Deadlines for payment of insurance premiums

For 2019, the last day for paying fixed insurance premiums falls on December 31, 2019.

Thus, the amounts of fixed insurance premiums for OPS and CHI for 2019 will need to be transferred to the budget no later than 12/31/2019.

1% contributions to the OPS upon receipt of income of more than 300 thousand rubles. should be transferred to the budget no later than 07/01/2020 (clause 2 of article 432 of the Tax Code of the Russian Federation).

At the same time, payments can be made in advance during 2019, or at a time.

conclusions

The minimum wage does not participate in the calculation of fixed payments for individual entrepreneurs in 2018-2019.

The specific amounts of contributions are indicated in the Tax Code of the Russian Federation. For 2019 - 29,354 rubles. for OPS and 6,884 rubles. on OMS.

If the income exceeded 300,000 rubles, an additional payment is made to the Pension Fund (1% of the excess of income over the specified limit).

Receipt or loss of IP status within a year reduces the amount of insurance premiums in proportion to the duration of the period of stay of an individual in such status.

If the individual is an employer

Insurance premium rates

If an individual entrepreneur employs employees, then insurance premiums are charged from the salary at the rates:

In the PFR - 22%;

In the MHIF - 5.1%;

In the FSS (sick leave and maternity) - 2.9%;

In the FSS (from accidents) - the tariff depends on the type of activity. Typically 0.2%.

Do I need to register with the funds?

It is necessary to register with the FIU and the Compulsory Medical Insurance Fund.

The FSS is registered within 30 days from the date of:

or conclusion employment contract with the first worker;

or the conclusion of the GPA, in which the contributions "for injuries" are prescribed.

Payment of contributions for employees

Contributions are transferred to the tax office by the 15th day of the next month. If the date falls on a weekend, the due date is shifted to the first business day.

Contributions for social insurance against accidents are transferred in the same terms only to the FSS.

Reporting for employees

IP - employers fill out the forms:

SZV-M - submitted to the FIU no later than the 15th day of the month following the reporting one;

Calculation of insurance premiums - is submitted to the tax office no later than the 30th day of the month following the reporting one;

4-FSS - provided to the FSS by the 20th day of the next month inclusive, and in electronic form - by the 25th day of the next month inclusive;

fines

The penalty for late submission of the calculation of insurance premiums or 4-FSS reporting is 5% (for each month of delay) of the unpaid contributions on time, which must be transferred for the last quarter. Maximum - 30% of the amount of contributions, minimum - 1,000 rubles.

For SZV-M and SZV-STAGE, the fine is 500 rubles. for each employee not reflected in the form in a timely manner.

Insurance premiums and simplified taxation system

If the simplified tax system is applied with the object of taxation "Income", then the individual entrepreneur has the right to reduce the accrued single by the amount of insurance premiums.

If the individual entrepreneur does not have employees, then the individual entrepreneur can reduce the tax on the entire amount of insurance premiums. If the amount of contributions is equal to the accrued tax or more, then no single tax not paid.

In the presence of staff in the company, you can reduce the amount of tax only by 50%. Both individual entrepreneur contributions “for themselves” and for employees participate in the tax reduction. This calculation option is applicable only to the "Income" system.

If an individual entrepreneur is on the “Income minus expenses” system, then insurance premiums are fully included in the expenditure side, thereby forming a taxable base for calculating a single tax.

Example.

IP on the simplified tax system "Income" received an annual income of 276,000 rubles.

There are no employees in the company. Contributions were paid in the amount of 36,238 rubles.

Single tax payable: 276,000 * 6% = 16,560 rubles.

We get that insurance premiums exceed the amount of tax: 36,238 rubles. > 16 560 rub.

This means that the single tax payable is zero.

Still have questions about accounting and taxes? Ask them on the accounting forum.

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