To make a calculation, sequentially enter the necessary data:

• Specify the billing period - the year for which you will pay contributions.
• If you do not pay for the whole year, specify the exact time period in the second window.
• Be sure to indicate which age group you belong to - those born before 1967, or those born from 1967 inclusive.

By clicking the "Get IP payment calculation" button, you will see a detailed report on the calculation and the result of the calculation, broken down by individual funds and types of contributions.

A little about insurance premiums IP

Insurance premiums IP for 2013 are counted from fixed rate the minimum wage.

In total, in 2013, the individual entrepreneur must pay 35,664.66 rubles to the budget. The entrepreneur is obliged to pay contributions, even if he had no income.

An individual entrepreneur is exempted from the obligation to pay fixed payments only in certain cases:

• if you serve in the army;
• if you are caring for a child until he is one and a half years old - but in general no more than three years;
• if you are caring for a disabled person of the first group, a disabled child or an elderly person over the age of 80;
• if you live with your military spouse in places of his service where it is impossible to work, but not more than five years in total;
• if you live with your spouse who is an employee of the diplomatic service abroad of the Russian Federation, but not more than five years in total.

But all this is possible only if you really did not exercise at that time. economic activity!

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The IP insurance premium calculator helps to calculate the mandatory IP insurance premiums. To calculate contributions, select the desired year and indicate the income received if it is more than 300 thousand rubles.

Who pays insurance premiums

Individual entrepreneurs (IP) are required to annually transfer fixed insurance premiums to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund). If your income for the year exceeds 300 thousand rubles, then an additional 1% of the excess amount is paid to the Pension Fund.

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values ​​established by law for 2018, 2019 and 2020:

	2018	2019	2020
FIU	26 545 rubles	29 354 rubles	32 448 rubles
FFOMS	5840 r.	6884 r.	8426 r.
Total	32 385 rubles	36 238 rubles	40 874 rubles

How the payment amount is calculated

Since 2018, the procedure for calculating IP insurance premiums has changed a lot. MOT is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts of contributions for three years in advance. For the PFR: 2018 - 26545 rubles, 2019 - 29354 rubles, 2020 - 32448 rubles. For FFOMS: 2018 - 5840 rubles, 2019 - 6884 rubles, 2020 - 8426 rubles.

Until 2018, fixed IP contributions were calculated based on the minimum wage set each year (2017 - 7,500 rubles, 2016 - 6,204 rubles): PFR (minimum wage x 26% x number of months), FFOMS (minimum wage x 5.1% x number of months). months).

An individual IP contribution is calculated if income in the current year exceeded 300,000 rubles and is paid only to the Pension Fund: 1% x (all income for the current moment for the year is 300,000 rubles).

History of insurance premiums

Year	Amount, rub.
2018	32,385.00 (+1% of income from amounts over 300,000 rubles)
2017	27,990.00 (+1% of income from amounts over 300,000 rubles)
2016	23,153.33 (+1% of income from amounts over 300,000 rubles)
2015	22,261.38 (+1% of income from amounts over 300,000 rubles)
2014	20,727.53 (+1% of income from amounts over 300,000 rubles)
2013	35 664,66
2012	17 208,25
2011	16 159,56
2010	12 002,76
2009	7 274,4
2008	3 864

Deadline for payment of premiums

The fixed part of insurance premiums must be paid by December 31st. Additional 1% in the Pension Fund - until July 1 of the next year (for contributions for 2016 - until April 1, 2017).

insurance premiums for incomplete year
If you have not been registered as an individual entrepreneur since the beginning of the year, then in the beginning of the period field, indicate the date of registration as an individual entrepreneur.

If you terminated your activity as an individual entrepreneur, then in the end of period field indicate the date of termination of activity as an individual entrepreneur.

Liability for non-payment of insurance premiums

For delay in the payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of article 25 of law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover the unpaid amounts of insurance premiums, together with penalties and fines.

Online calculators and converters:

An individual who is registered as a business entity in the form of an individual entrepreneur falls under compulsory insurance. In this case, the IP itself acts as the insured. This implies his obligation to calculate and transfer to the budget insurance payments. Our online calculator calculating insurance premiums in the FIU in 2019 for an individual entrepreneur for himself allows you to correctly determine the amount of deductions.

To calculate, you need to enter your data:

• The calculation can be made for both 2018 and 2019, 2020. To do this, click on the desired year in the column.
• The full name of the entrepreneur is an optional field, you can leave it blank. Necessary if after the calculation you want to print the result and identify to whom it was intended.
• If you are before the beginning of the year, then you need to select "No" and indicate the date of registration, in order to calculate contributions for a partial period. In this case, the period can be set as from the date of entering information into State Register and starting from the next day.
• If, in accordance with the Tax Code, the IP had a period of suspension of activities, then it can be indicated in the calculation and it will not be taken into account in the calculation. But do not confuse inactivity and suspension - they are different situations.
• If you are before the end of the year, then you need to check the box "Yes" and enter the date the information was entered into the register. If the entrepreneur continues to work, then leave it unchanged.
• Next, you need to indicate the income of the entrepreneur in the billing period in order to calculate 1%.
• Now check the entered details and click "Calculate" to get the calculation. If you want to enter new data, click "Reset". If necessary, you can print the result on the printer, to do this, click "Print".

Who should pay insurance premiums

As soon as an entrepreneur receives an extract from the USRIP, he automatically becomes a payer of insurance premiums. must be transferred to the IFTS.

Insurance transfers that an individual entrepreneur pays for himself are calculated at strictly defined deduction rates established by the Government since 2018 for a year. Therefore, they are called fixed payments.

These deductions are made by all entrepreneurs: those who work independently and those who have hired employees.

Important! At the same time, the moment whether the IP is working or its activity is suspended is practically not taken into account. As long as he is registered as an entrepreneur, deductions must be made. To stop them, he needs to contact tax authority and close the IP.

This is due to the fact that the period when entrepreneurship is open is included in the insurance period for calculating a pension. If an entrepreneur is at the same time an individual entrepreneur and registered with another employer, then he also makes deductions in the form of fixed amounts.

Read also:

Sick leave calculator in 2019 - online calculator taking into account all the changes

In which case you can not pay contributions

In some cases, strictly specified in the norms of tax legislation, an individual entrepreneur may suspend the calculation and payment of fixed payments:

• While on leave to care for a child under 1.5 years old, there is a limit in the form of a total duration of no more than three years. That is, the period of care, for example, for a third child is no longer included in the benefit;
• When caring for a disabled person of group 1 or an elderly family member who is over 80 years old;
• While on military service.
• If the individual entrepreneur is abroad with a spouse who has diplomatic status.

Frequency of payments

The law does not establish a strict frequency by which an individual entrepreneur must transfer fixed contributions.

Therefore, he himself can choose the period he needs:

• Once a year in a single payment;
• Every quarter (it is more preferable, because in some cases it allows you to reduce the amount of tax quarterly);
• Every month;
• Choose any other frequency.

Deadlines for payment of fixed payments in 2019 for 2018

The law establishes that The deadline for payment of fixed payments is the final day of the year for which they were accrued (December 31). If the due date falls on a weekend or holiday, it will be moved to the first following business day.

Due to the fact that payments can be transferred as a single amount, or divided into shares and paid gradually over the course of a year, the main thing is that they be fully repaid on the set date.

The deadline for transferring an additional 1% contribution is set until July 1 of the year, which follows the calculated. There is also a rule about moving the day forward if it falls on a weekend.

Attention! If the individual entrepreneur ceased to engage in activities, then he is obliged to pay the payment to the FIU within 15 days from the date of entering information about the exclusion of the entrepreneur from the state register.

How contributions are calculated

Starting from 2018, IP contributions for themselves no longer depend on the minimum wage, now they are set by the government for the next year.

So for 2018, the amount of contributions is set in the amount of 32,385 rubles, of which:

• It is necessary to transfer 26,545 rubles to the pension fund.
• 5840 rubles to the health insurance fund.

In addition, if the income for the year exceeded 300 thousand rubles, then the individual entrepreneur must also pay 1% of this amount:

Contribution 1% \u003d (Total income - 300,000) x 1%

If during the year the entrepreneur opened, or, conversely, ceases to operate, you need to calculate fixed payments for an incomplete year.

To do this, it is necessary to determine the number of full months of work, the number of days of work in an incomplete month and the calendar number of days in an incomplete month.

Amount of payment in PF for an incomplete year\u003d 26545 / 12 x Number of full months + 26545 / 12 / number of days in a month * number of days worked

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

Calculate IP contributions and make a payment

IP insurance premiums in 2020

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

The procedure for paying contributions to the PFR in 2020

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

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

An example of calculating IP insurance premiums for yourself in 2020

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

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

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

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

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

The amount of fixed IP contributions for 2020

Contribution	BCC for 2019	For 1 month, rub.	For a year, rub.
PFR (insurance part)	182 1 02 02140 06 1110 160
FFOMS	182 1 02 02103 08 1013 160

• );
• ).

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

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

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

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

Payment term

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

Income calculation

Tax regime	Income	Where do we get
STS (6% or 15%)*
patent system
UTII
ESHN		The result of column 4 of the Book of income and expenses

IP insurance premiums in 2019

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

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

The procedure for paying contributions to the PFR in 2019

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

An example of calculating IP insurance premiums for yourself 2019

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

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

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

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

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

The amount of fixed IP contributions for 2019

Contribution	BCC for 2019	For 1 month	In a year
PFR (insurance part)	182 1 02 02140 06 1110 160
FFOMS	182 1 02 02103 08 1013 160

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

Deadline for payment of fixed payments- 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 banks may not have time to transfer payments in the last days of the year.

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected]»	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
STS (6% or 15%)*	Taxable income single tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Russian Tax Code	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation	Section 2 p. 100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

IP insurance premiums in 2018

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

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

The procedure for paying contributions to the PFR in 2018

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

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

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

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

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

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

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

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

The amount of fixed IP contributions for 2018

Contribution	BCC for 2018	For 1 month	In a year
PFR (insurance part)	182 1 02 02140 06 1110 160
FFOMS	182 1 02 02103 08 1013 160

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected]»	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
STS (6% or 15%)*	Income subject to the Single Tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Russian Tax Code	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation	Section 2 p. 100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

In PFR and FFOMS in 2017

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

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

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

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

Recall that earlier for those individual entrepreneurs who did not submit information on income for 2015 in tax office, instead of 22261.38 rubles. for 2015, PFR 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), the maximum IP contributions will not be charged, since the rule on their accrual has been canceled since January 1, 2017.

The procedure for calculating contributions to the PFR in 2017

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

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

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

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

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

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

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

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

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

Fixed contributions for 2017

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

Contribution	Rate	BCC for 2017	For 1 month	In a year
PFR (insurance part)	26%	182 1 02 02140 06 1110 160	1950,00	23400,00
FFOMS	5,1%	182 1 02 02103 08 1013 160	382,50	4590,00
Total:			2332,50	27990,00

Calculation of contributions for an incomplete reporting period

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected]».	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
		The result of column 4 of the Book of income and expenses
patent system		Income from which the cost of a patent is calculated
UTII
ESHN		The result of column 4 of the Book of income and expenses

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

Payment term:

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

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

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

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2016

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

The procedure for calculating contributions to the PFR in 2016:

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

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

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

Fixed contributions for 2016

Contribution	Rate	BCC for 2016	For 1 month	In a year
PFR (insurance part)	26%	392 1 02 02140 06 1100 160	1613,04	19356,48
FFOMS	5,1%	392 1 02 02103 08 1011 160	316,40*	3796,85
Total:			1929,44	23153,33

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

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

Insurance premiums for pension insurance of individual entrepreneurs for themselves in a fixed amount	Contributions	182 1 02 02140 06 1100 160
	penalties	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance premiums for mandatory pension insurance in a fixed amount credited to the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension (calculated from the amount of the payer's income, in excess of 300 thousand rubles)	Contributions	182 1 02 02140 06 1200 160
	penalties	182 1 02 02140 06 2100 160
	Interest	182 1 02 02140 06 2200 160
	Fine	182 1 02 02140 06 3000 160
Insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the budget Federal Fund compulsory health insurance received from payers	Contributions	182 1 02 02103 08 1011 160
	penalties	182 1 02 02103 08 2011 160
	Fine	182 1 02 02103 08 3011 160

Calculation of contributions for an incomplete reporting period

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

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

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

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)
USNO regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts under line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

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

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

fixed part 19356.48 rubles.
+

Total: 40356.48 rubles.

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

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

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2015

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

The procedure for calculating contributions to the PFR in 2015:

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

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

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

Fixed contributions for 2015

Contribution	Rate	BCC for 2015	For 1 month	In a year
PFR (insurance part)	26%	392 1 02 02140 06 1000 160	1550,90	18610,80
FFOMS	5,1%	392 1 02 02101 08 1011 160	304,22	3650,58
Total:			1855,12	22261,38

Calculation of contributions for an incomplete reporting period

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

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

expenses are not taken into account.

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; clause 3.1. Sheet B
STS regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts under line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

Example:

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

Total: 39610.80 rubles.

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

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

Until 2014, insurance 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:

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

Please note that since 2014, the PFR itself will be engaged in dividing the amount of contributions into the insurance and funded parts. Now, when accruing contributions, the rates and amounts do not depend on the year of birth, and the transfer is carried out by a single payment document (Federal Law of December 4, 2013 No. 351-FZ, Article 22.2.).

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

Fixed contributions for 2014

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

Contribution	Rate	BCC for 2014	For 1 month	In a year
PFR (insurance part)	26%	392 1 02 02140 06 1000 160	1444,04	17328,48
FFOMS	5,1%	392 1 02 02101 08 1011 160	283,25	3399,05
Total:			1727,29	20727,53

Calculation of contributions for an incomplete reporting period

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

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

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

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation	Declaration 3-NDFL; clause 3.1. Sheet B
STS regardless of the chosen taxation option (6% or 15%)	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation	Section 2 p.100 Declaration on UTII. If there are several Sections 2, all amounts under line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

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

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

Total: 38328.48 rubles.

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

Reporting on insurance premiums and penalties for individual entrepreneurs

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

The current legislation establishes mandatory insurance payments to various funds - pension, social and medical insurance. This is an indispensable obligation for all companies and entrepreneurs. In other words, everyone pays contributions - both individual entrepreneurs without hired personnel, and LLCs with average incomes, and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, that is, those that do not receive income, but have not officially announced the termination of their activities, also make these payments. The calculation of the amount of insurance premiums is carried out in different enterprises in different ways, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations, employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.

What is the difference between employer and employee taxes?

First, let's look at the differences in the payment of taxes by staff and the employer, since they are often confused, although these concepts are polar opposites. Calculation of insurance premiums is carried out on the basis of wages. You can not mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of his personal salary, and the employer pays 30% of the total staff salary fund to various funds. By the way, acting as a tax agent, a company or individual entrepreneur withholds and transfers to the budget the full the amount of personal income tax from her employees. This is the difference between the taxes paid by employees and business leaders.

Insurance premiums: what is it?

Contributions paid by the employer to social funds are called insurance or social contributions. All payments in them are calculated and transferred on a monthly basis within the terms established by law.
The vast majority of the Russian population is employed by various enterprises. For companies that are on the traditional taxation system, the basis for calculating insurance premiums is based solely on the amount of their accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social, are not included in the calculation base. These include:

• material compensation;
• assistance from the company to restore health or purchase medicines on the basis of a collective agreement or industry tariff agreements;
• benefits accrued upon dismissal of employees caused by a reduction in production and the elimination of jobs;
• business travel expenses that are of a production nature, but are not related to accrual wages.

So, all accruals are made on the amount of the accrued salary. We will find out to which funds the contributions of enterprises using OSNO are transferred, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs are applied.

FSS

One of the most important social funds where insurance premiums are deducted - FSS. It works in two directions: it controls and pays temporary disability benefits and compensates for damage caused by industrial injuries.
In this regard, contributions to the FSS are calculated at the following rates:

▪ 1st – in terms of temporary disability and maternity – 2.9% of employees' wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.

▪ 2nd – industrial accident insurance. The amount of the contribution varies from 0.2% to 8.5% and corresponds to one of the 32 occupational risk classes that are legally established for companies of varying degrees of occupational injury. There is no maximum base for this type of insurance; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budgetary enterprises professional risk is limited to the first class.

FFOMS

Deductions for health insurance account for 5.1% of wages in 2015. The maximum salary level, above which contributions are not calculated, is 624 thousand rubles.

FIU

For enterprises operating on a common basis, contributions are 22%. The marginal income for their accrual in the current year is 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to a separate employee account, but to a general, consolidated account. The table below shows the fees and limit levels income on which they are accrued, for enterprises applying OSNO.

1. An example of calculating insurance premiums

An employee of the enterprise received a salary of 68 thousand rubles in January. It includes payments:

• salary - 40,000 rubles;
• vacation pay - 15,000 rubles;
• paid sick leave- 13,000 rubles.

Total accrued: 68,000 rubles.

The sick leave payment is not included in the calculation base, reducing the amount of income for calculating contributions.

68 - 13 \u003d 55 thousand rubles.

January dues:
in the FIU:
55,000 * 22% = 12,100 rubles.
in FSS:
55,000 * 2.9% = 1595 rubles.

In the FSS (from unscrupulous words):

55,000 * 0.2% = 110 rubles.
in FFOMS:
55,000 * 5.1% = 2805 rubles.
Total accrued contributions for the month - 16,610 rubles.

Let's continue the example:

The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:

In the FIU:
711,000 * 22% + (856,000 - 711,000) * 10% = 156,420 + 31,900 = 188,320 rubles.
in FSS:
670,000 * 2.9% = 19,430 rubles.

FSS (from misc/sl.):

856,000 * 0.2% = 1,712 rubles
FFOMS:
624,000 * 5.1% = 31,824 rubles.
Accrued for 10 months - 241,286 rubles.

Insurance premiums: calculation for individual entrepreneurs

Often, entrepreneurs, organizing their own business, work in the singular, without recruiting staff. An individual entrepreneur does not pay a salary to himself, he receives income from entrepreneurial activity. This category also includes the so-called self-employed population - private lawyers, doctors and other professionals who have organized their own business.

For such entrepreneurs, a special procedure for calculating such payments is legally approved - fixed (mandatory) insurance premiums.

The calculation of mandatory insurance premiums is carried out based on the size of the minimum wage indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two, was taken as the basis for calculating deductions.

This amount is clearly defined and calculated as the product of 12 times the minimum wage and the tariffs set for the PFR in the amount of 26% and FFOMS - 5.1%:

In the current year, the mandatory contribution amounted to 18,610.80 rubles. and 3650.58 rubles. respectively. The total amount to be transferred for the year is 22,261.38 rubles.

Individual entrepreneurs do not calculate insurance premiums in the FSS, since they do not provide for settlements with the fund either for paying disability certificates or for industrial injuries.

Legislatively, the maximum income level has been established for the possibility of paying deductions in a fixed amount - 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the FIU. It does not apply to contributions to the FFOMS. The size of the contribution to this fund is not affected by the amount of income, it is stable.

The procedure for transferring and calculating insurance premiums to the Pension Fund of the Russian Federation by entrepreneurs

Calculation algorithm with pension fund next:

A fixed fee must be paid before the end of the current year. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, it does not matter financial results activities, neither the taxation regime, nor the amount of income, nor its complete absence. This fee is paid because it is mandatory.

Until April 1 next year, the part of the contributions received by calculation is transferred - 1% of the amount of income that exceeded the three hundred thousandth limit.

3. Consider an example of calculating insurance premiums for an individual entrepreneur working without personnel:

The annual income of a practicing physician amounted to 278 thousand rubles. Let's calculate insurance premiums:

in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.

in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.

Payments are made in equal installments quarterly or immediately the full amount. The main thing is that they be submitted before the end of the year.

4. Consider the following example:

IP income for the year - 2,560,000 rubles.

Contribution to the PFR \u003d 18,610.80 + 1% * (2,560,000 - 300,000) \u003d 18,610.80 + 22600 \u003d 41,210.80 rubles.

In FFOMS - 3650.58 rubles.

Important! Fixed amount RUB 22,261.38 must be transferred before the end of the tax year, a contribution from the difference of 18,949.42 rubles. paid by April 1st.

The maximum contribution amount for the current year is 148,886.40 rubles. It is calculated according to the formula: 8 times the minimum wage for the year, multiplied by the established PFR tariff.

Features of calculating IP contributions: how to correctly calculate the amount of IP income

The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if earlier all calculations were based on the amount of profit, today the amount of income received is taken as the basis for calculating them. And these concepts should be distinguished, since an incorrectly calculated amount of income and, consequently, a payment can lead to the imposition of penalties.

When combining several tax regimes income from activities on each of them should be summed up. If the entrepreneur's income for the year is not more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.

Application of reduced tariffs: who can count on benefits?

Russian legislation regulates the possibility of applying reduced tariffs for certain categories of employers. The values ​​of these tariffs are different for different companies and depend on the activities in which they are engaged. The rates are listed in the 1st part of Art. 58 Z-on No. 212-FZ. This is a very extensive register that contains whole line payers entitled to benefits. The table contains a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions.

Reduced insurance premium rates

Companies eligible for feed-in tariffs	FIU	FSS	FFOM
Enterprises working for the Unified Agricultural Tax, agricultural producers, public representations of the disabled	21	2,4	3,7
Partnerships organized by budgetary, non-profit institutions, IT companies, etc.	8	4	2
Companies and individual entrepreneurs working on a patent and simplified tax system for the types of activities listed in the law, pharmaceutical entrepreneurs on UTII, non-profit organizations on the simplified tax system, enterprises operating in the field of social security, research and development, healthcare, culture, charity	20	0	0
Enterprises participating in the Skolkovo project	14	0	0

In paragraph 8, part 1 of Art. 58 published a list of activities for which the use of preferential tariffs is established. Organizations and individual entrepreneurs working with any of them are given the right not to calculate social and medical insurance contributions, and a rate of 20% is set for contributions to the Pension Fund. The marginal income for calculating deductions is 711 thousand rubles. On income received, in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.

Consider the calculation of insurance premiums at preferential rates using the following few examples.

1. From the annual income of an employee of an enterprise - an agricultural producer entitled to a preferential calculation in the amount of 264,000 rubles. payments were:

In the FIU:
264,000 * 21% = 55,440 rubles.
in FSS:
264,000 * 2.4% = 6336 rubles.

In FFOMS:

264,000 * 3.7% = 9768 rubles.

Total: 71,544 rubles.

2. From the salary of an employee of a social security enterprise conducting activities subject to the application of benefits in the amount of 210,000 rubles, contributions must be calculated:

In the FIU:
210,000 * 20% = 40,500 rubles
Total: 40,500 rubles.

3. From the annual income of an employee of an IT company in the amount of 547,000 rubles. deductions made:

In the FIU:
547,000 * 8% = 43,760 rubles.
in FSS:
547,000 * 4% = 21,880 rubles

In FFOMS:

547,000 * 2% = 10,940 rubles.

Total: 76,580 rubles.

Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to rubles, as was customary before, but are calculated and paid in rubles and kopecks, without creating meager overpayments in settlements with funds.

Accounting for insurance premium payments: accrual, postings, features

The accrual of insurance premiums is carried out by employers in the same month for which the salary is accrued. Important! Accrual-calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. Often it starts in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once.

Accounting for insurance premiums is carried out on account No. 69 “Social insurance settlements” and its sub-accounts for separate allocation of types of deductions and funds. It corresponds with the accounts of production costs, the amount of accrued contributions is reflected in the credit of the 69th account:

Dt 20 (23, 26, 44 ...) Kt 69 - contributions to the PFR, FSS and FFOMS have been accrued to the corresponding subaccounts approved by the company.

The paid contributions are debited to sub-accounts 69 and reflected in the credit of account 51 "Settlement account", confirming the payment made and the calculation of the paid insurance premiums.

Features of the application of benefits when paying contributions for "simplifiers"

Legislatively established the possibility of reducing the taxable base of enterprises that apply special regimes. Paid insurance premiums in the full amount of the calculated amount reduce the base for the accrued tax provided for by the special regime in the following cases:

The individual entrepreneur applies the simplified tax system and / or UTII and operates without hired personnel;

The company operates on a simplified regime of "Income minus expenses".

1/2 of the deduction amount reduces the tax base when the following regimes apply:

USN "Income * 6%";

For patent holders, insurance premiums do not reduce their value.

It should be noted that the right to apply these benefits is feasible only in the period for which the tax is charged, and the base can be reduced only by the amount paid (not accrued!) In the same reporting period contributions.

Penalties

Insurance premiums, which are calculated, must be paid to the funds on time. According to the law, in case of untimely transfer of monthly payments, the controlling departments have the right to present the organization with a penalty fee for each day of delay.

Penalties that are not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that can cause displeasure of off-budget funds. They have the right to fine the company for late registration in the funds or for being late in reporting on contributions, as well as for using forms of an unspecified form. This is far from complete list violations, the off-budget fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change anything and report on time.