Insurance premiums must be paid by all organizations and individual entrepreneurs paying benefits to individuals. Compliance with payment deadlines is very important, since failure to comply may result in fines and penalties. Although the payment deadlines remained the same in 2019, they differ for legal entities and individual entrepreneurs and have important nuances.

Since January 1, 2017, the Tax Code has a separate chapter regulating insurance premiums. In addition, it is still valid Federal Law of July 24, 1998 No. 125, which regulates compulsory social insurance against industrial accidents and occupational diseases, which remains outside the jurisdiction of the Tax Code of the Russian Federation.

What are insurance premiums?

Payments included in tax legislation since 2017 are administered by the Federal Tax Service of Russia, and compulsory social insurance against industrial accidents and occupational diseases remains under the control of the FSS.

According to standards Article 8 of the Tax Code of the Russian Federation, insurance premiums are included in a separate obligatory payment and their concept, as well as the definition of taxes and fees, is enshrined in law. The Tax Code defines them as mandatory payments:

• for compulsory pension insurance;
• for compulsory social insurance in case of temporary disability and in connection with maternity;
• for compulsory health insurance.

However, it is also important to timely transfer the payment for insurance against industrial accidents, which remains a non-tax payment, to the budget, as well as the three payments listed above. Changes in administration that occurred in January directly affect the procedure and timing of payment of insurance premiums in 2019. Although they remained the same compared to previous periods, the transfer procedure itself received its own characteristics. Compliance with these deadlines by payers is very important, as it makes it possible to avoid penalties. What exactly has changed and what to pay attention to?

Insurance premiums in 2019: payment deadlines

Norms Article 431 of the Tax Code of the Russian Federation determine that the deadline for transferring insurance premiums in 2019 for the previous month occurs no later than the 15th day of the next month. The same date is defined in Federal Law No. 125. In 2018 and previous periods, the same deadline was in effect, so nothing has changed for organizations and individual entrepreneurs.

Norms Article 6.1 of the Tax Code of the Russian Federation it is provided that if the deadline for transferring funds to the budget falls on a weekend or holiday, then the corresponding deadline is postponed to the first working day after such a weekend or holiday. So that employers do not miss important dates and are not late with payments, we have collected together all the deadlines for paying contributions in 2019, the table looks like this:

Payer accounting

All organizations, including separate divisions, branches and individual entrepreneurs, are required to provide the Federal Tax Service with information about payments in favor of individuals. This requirement and forms are fixed by order of the Federal Tax Service of Russia dated January 10, 2017 No. ММВ-7-14/4@. These requirements apply only to organizations and individual entrepreneurs formed in 2019; payers of payments in favor of individuals organized before this time are not required to submit these forms.

Legal entities-insurers who pay insurance premiums are subject to mandatory registration with the tax authorities. Before starting any payments in favor of individuals, according to the rules Article 83 of the Tax Code of the Russian Federation, each organization must submit an application for registration as a payer to the territorial body of the Federal Tax Service at the place of your activity. The registration procedure has not changed compared to last year, although previously the Funds themselves were responsible for accounting: the Pension Fund and the Social Insurance Fund.

IN Article 419 of the Tax Code of the Russian Federation All categories of payers are indicated; those listed in paragraph 2 of this article are not required to submit an application for registration. These include, in particular, individuals who must pay fixed contributions for themselves, as well as for those individuals who work for them:

• citizens registered as individual entrepreneurs who hire workers for their activities as individual entrepreneurs;
• lawyers in private practice;
• notaries engaged in private practice;
• arbitration managers;
• appraisers in private practice;
• patent attorneys in private practice;
• mediators.

All of the above persons must still calculate contributions both for themselves and for all remunerations in favor of other citizens, as well as comply with the deadlines for paying insurance premiums in 2019. Information that they are payers of the Federal Tax Service is received from other sources, for example, at the time of registration of individual entrepreneurs or from authorized federal executive bodies exercising functions of control (supervision) over the activities of self-regulatory organizations of arbitration managers, appraisers or mediators.

Tax base

Employers must determine the accrual base for each employee on a monthly accrual basis from the beginning of the pay period.

The maximum value of the insurance premium base is determined by Decree of the Government of the Russian Federation dated November 29, 2016 No. 1255:

• compulsory pension insurance - 1,021,000 rubles;
• social insurance in case of temporary disability and in connection with maternity - 815,000 rubles;
• for other types of compulsory insurance, the maximum values ​​have not been determined.

The base should include remuneration for full-time employees, as well as other remuneration in favor of individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance, determined by the norms Article 420 of the Tax Code of the Russian Federation And Article 421 of the Tax Code of the Russian Federation, as well as Law No. 125-FZ. Thus, other remunerations in favor of individuals include:

• payment under civil contracts, the subject of which is the performance of work or the provision of services;
• payment under copyright contracts in favor of the authors of the works themselves;
• payments under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, licensing agreements.

Employers calculate the amounts due for payment during the calendar year (settlement period) based on the results of each calendar month in the manner specified in Article 431 of the Tax Code of the Russian Federation. Consequently, the deadline for paying insurance premiums in 2019 comes monthly for employers.

Features of payment by individual entrepreneurs

There are special deadlines for payment for individual entrepreneurs. Individual entrepreneurs who pay contributions for themselves can transfer them to the budget once a quarter or even once a year, at their choice. For them, there is only one deadline for paying insurance premiums in 2018 - December 31. Since this date fell on a weekend, payments must be made before the first working date of 2019. In accordance with the production calendar approved by the Government of the Russian Federation, this was January 9. In this case, individual entrepreneurs can pay their obligations quarterly throughout the year.

Procedure for spending social insurance contributions

Separately, it should be noted that after 01/01/2018, the offset principle of spending compulsory social insurance funds in case of temporary disability and in connection with maternity was preserved. Therefore, all payer-employers have the right to reduce the calculated amount by the expenses incurred by them for the payment of compulsory insurance coverage for the specified type of compulsory social insurance. And transfer to the budget within the established period only the difference between these amounts, with the sending of supporting documents to the tax authority.

Responsibility of payers for violation of deadlines

Contributions are collected from legal entities-insurers and individuals with individual entrepreneur status in order to financially ensure the implementation of the rights of insured persons to receive compulsory insurance of the appropriate type. Therefore, violation of the transfer deadlines entails liability according to the norms Article 122 of the Tax Code of the Russian Federation, if we are talking about pension, health insurance or contributions in connection with the loss of temporary disability and in connection with maternity. The Russian Ministry of Finance spoke about the procedure for bringing violators to justice in its letter dated May 24, 2017 No. 03-02-07/1/31912.

In particular, officials indicated that the provisions of this article are fully applicable to late payment of amounts of insurance premiums that were correctly calculated and reflected in the calculations timely submitted by payers to the tax authorities. In this case, the rules of this article are applied taking into account the position set out in paragraph 19 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, namely only with the collection of penalties, without imposing a fine.

As for violations with payments to the Social Insurance Fund, the provisions of Article 19 of Federal Law No. 125 of July 24, 1998 provide for the possibility of imposing a fine in the amount of 20% - in case of unintentional and in the amount of 40% - in case of intentional failure to pay the calculated amounts for injuries. However, these sanctions can only be applied if there is no payment due to:

• understating the base for accrual;
• incorrect calculation or unreasonable application of a reduced tariff;
• other unlawful actions of the policyholder.

If the reason for violating the transfer deadline was simple disorganization, then in this case the violator only faces the accrual of a penalty.

What are insurance premiums

Insurance contributions are mandatory payments for pension, medical and social insurance of employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name Unified Social Tax (UST).

A new Chapter 34 has been introduced into the Tax Code, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• compulsory health insurance;
• social insurance in case of temporary disability and maternity.

These types of contributions must no longer be paid to the funds, but to your tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund; nothing has changed regarding them.

Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, so the responsibility to provide himself with a pension and health insurance falls on him.

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct business or do not receive profit from it believe that paying mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons for this. Relatively speaking, no one is stopping him, due to lack of income, from stopping his business activities, deregistration, and, if necessary, re-registering.

Courts, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income.

Calculation of insurance premiums for individual entrepreneurs for themselves

An individual entrepreneur is obliged to pay insurance premiums for himself as long as he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for compulsory pension and health insurance if they are temporarily not operating in the following cases:

• military service under conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse who is a military serviceman under a contract in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of payment of contributions must be reported to your Federal Tax Service.

If an individual entrepreneur has the right to a benefit, but continues to receive income from business activities, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory individual entrepreneur contributions are we talking about? In 2019, an individual entrepreneur must transfer payments for himself only to compulsory pension and health insurance. The transfer of social insurance contributions for sick leave and maternity benefits is made by individual entrepreneurs on a voluntary basis.

Insurance premiums for individual entrepreneurs in 2019 no longer depend on the size of the minimum wage (minimum wage), but are fixed amounts approved by the Government:

• Contributions for compulsory health insurance (CHI) - 6 884 rubles per year.
• Contributions to compulsory pension insurance (OPI) are partially differentiated and consist of a fixed amount of 29 354 rubles and an additional contribution.
• An additional contribution is paid if the income of an individual entrepreneur is more than 300 thousand rubles per year. It is calculated as 1% from the amount of income exceeding this limit.

Insurance premium calculator for 2019:

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

The payment consists of:

✐Example ▼

Let’s assume that an entrepreneur received income in the amount of 1,200,000 rubles in 2019. Let's calculate the amount of insurance premiums payable by individual entrepreneurs:

• contributions to pension insurance will be calculated as follows: 29,354 + ((1,200,000 - 300,000) * 1%) = 38,354 rubles.
• Health insurance premiums will remain at the same level and amount to 6,884 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 45,238 rubles.

An upper limit on the amount of contributions to compulsory pension insurance has also been introduced - in 2019, this amount cannot exceed 234,832 rubles.

The above formulas showed the calculation of the cost of a full insurance year, but if the entrepreneur was not registered at the beginning of the year or ceased activity before its end, then all calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only full months and calendar days (if the month is incomplete) in which the person had the status of an entrepreneur.

Let's summarize:

• In 2019, individual entrepreneurs’ contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 36,238 rubles, based on: 29,354 rubles of contributions to compulsory health insurance plus 6,884 rubles of contributions to compulsory medical insurance .
• If the amount of income exceeds 300 thousand rubles, then the amount payable will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.

What is considered income when calculating insurance premiums?

Determining income for calculating individual entrepreneur contributions depends on

• - income from sales and non-operating income excluding expenses, including when applying

In our service you can prepare a notification about the transition to the simplified tax system for individual entrepreneurs absolutely free of charge (relevant for 2019):

• on - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
• on - potential annual income on the basis of which the cost of the patent is calculated;
• on - income taken into account for tax purposes, without deducting expenses;
• on - income received from business activities, .

If an individual entrepreneur combines tax regimes, then income from different regimes is summed up.

To choose the most profitable tax system specifically for your business, we recommend taking free advice from professionals who will help you choose a regime with minimal payments.

Deadlines for payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (i.e. the amount of 36,238 rubles) by December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by paying insurance contributions quarterly, which will be discussed in more detail in the examples.

Please note: there is no such thing as “insurance premiums of individual entrepreneurs for the quarter.” The main thing is to pay the entire amount of 36,238 rubles before December 31 of the current year in any installments and at any time. The division of the indicated amount into four equal parts is used only for conditional examples.

For example, if you don’t expect to have income in the first and (or) second quarter using the simplified tax system, then there is no point in rushing to pay your contributions. It may be more profitable for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

The essence of the opportunity to reduce the accrued single tax is that in the quarter in which a significant advance tax payment is expected, you can take into account the amount of insurance premiums paid in the same quarter. In this case, contributions must be transferred before you calculate the amount of single tax payable.

As for UTII, there is no concept of zero declarations for imputed tax. If you are a payer of this tax, then lack of income will not be a reason for non-payment. You will still have to pay the imputed tax, calculated using a special formula, at the end of the quarter based on the quarterly declaration. For this reason, it would be reasonable to pay insurance premiums every quarter in equal installments if the quarterly amounts of imputed income do not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2020 (previously the deadline was April 1 of the year following the reporting year). But if the limit is exceeded already at the beginning or middle of the year, then these additional contributions can be made earlier, because they can also be taken into account when calculating taxes. The same rule applies here - tax reduction due to contributions paid in the same quarter before the tax payable is calculated.

Insurance premiums for individual entrepreneurs and employees

Having become an employer, in addition to contributions for himself, the entrepreneur must pay insurance premiums for his employees.

In general, the amount of insurance premiums for employees under employment contracts amounts to 30% of all payments in their favor (except for those that are not subject to taxation for these purposes) and consists of:

• contributions to compulsory pension insurance for employees of community pension insurance companies - 22%;
• contributions to compulsory social insurance OSS - 2.9%;
• contributions for compulsory health insurance compulsory medical insurance - 5.1%.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil contracts, remuneration to the contractor is subject to mandatory insurance contributions for compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for in the contractual terms.

After the amount paid to the employee since the beginning of the year exceeds the maximum base for calculating insurance premiums (in 2019 this is 1,150,000 rubles), payment rates for compulsory insurance are reduced to 10%. The maximum base for calculating insurance premiums for OSS in 2019 is 865,000 rubles, after which contributions for sick leave and maternity leave are not accrued.

Unlike individual entrepreneurs’ contributions for themselves, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the billing month.

If you need help in selecting types of activities that require the lowest insurance premiums for workers, we advise you to take advantage of a free consultation with our specialists.

It is interesting that an entrepreneur has the right to be an employee of another individual entrepreneur, but cannot issue a work book for himself. At the same time, insurance premiums paid for him as an employee do not exempt the individual entrepreneur from paying contributions for himself.

How to reduce the amount of taxes payable through insurance premiums

One of the advantages when choosing the legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on transferred insurance premiums. The amount of possible tax reduction payable will vary depending on the tax regime chosen and the availability of employees.

Important: the amounts of individual entrepreneur insurance premiums themselves, calculated above, cannot be reduced, but in some cases, due to the contributions paid, the amounts of taxes themselves can be reduced.

The accrued tax itself can be reduced only using the simplified tax system “Income” and UTII, and the tax base can be reduced, i.e. the amount from which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on OSNO. Entrepreneurs working only on the patent system, without combining modes, cannot reduce the cost of a patent by the amount of insurance premiums. This applies to individual entrepreneurs’ contributions both for themselves and for their employees.

Our specialists can help you choose the most favorable tax regime and tell you how to properly reduce your insurance premiums.

Contributions of individual entrepreneurs to the simplified tax system with the object of taxation “Income”

Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but the paid contributions must be reflected in the Book of Income and Expenses and in the annual tax return under the simplified tax system. Let's look at a few simplified examples.

✐Example ▼

1. An individual entrepreneur using the simplified tax system “Income” and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 36,238<0).

2. The same entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles (700,000 * 6%), and contributions paid quarterly during the year - 40,238 rubles, based on (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax payable will be only (42 000 - 40 238) = 1,762 rubles.

3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (contributions for himself and for employees are taken into account) by no more than 50%.

The individual entrepreneur discussed above with an annual income of 700,000 rubles. has two employees and paid 80,000 rubles as contributions for himself and for them.The accrued single tax will be 42,000 rubles. (700,000 * 6%), however, if there are employees, it can only be reduced by 50%, i.e. for 21,000 rub. The remaining 21,000 rubles. the single tax must be transferred to the budget.

Contributions of individual entrepreneurs using UTII

Individual entrepreneurs on UTII without employees can reduce the tax by the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017 it was allowed to take into account only contributions paid for employees, and in an amount of no more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII through contributions is exactly the same as on the simplified tax system for income, i.e. Individual entrepreneurs have the right to take into account contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each quarter separately. In the quarter in which hired labor was not used, the tax can be reduced to 100%. And in the quarter when hired workers were hired, the tax is reduced only to 50%. Thus, an important condition for reducing the tax payable on the simplified tax system “Income” and UTII is the transfer of contributions quarterly and before the tax itself is paid.

Individual entrepreneur contributions when combining simplified taxation system and UTII

When combining such regimes, you need to pay attention to the workers engaged in these types of activities. If there are no employees in the “simplified” activity, but in the “imputed” activity they are hired, then the simplified tax system tax can be reduced by individual entrepreneurs’ contributions for themselves, and the UTII tax can only be reduced to 50% by the amount of contributions transferred for employees (letter of the Ministry of Finance no. 03-11-11/130 dated 04/03/2013).

And, conversely, in the absence of employees on UTII, individual entrepreneurs’ contributions for themselves can be attributed to the reduction of “imputed” tax, and the “simplified” tax can be reduced to 50% by the amount of contributions for employees (clarification of the Ministry of Finance No. 03-11-11/15001 dated 04/29/2013).

According to Art. 346.18 of the Tax Code, when combining special regimes, taxpayers must keep separate records of income and expenses, which can be quite complicated and require contacting specialists.

Individual entrepreneur contributions when combining the simplified tax system and a patent

It was already mentioned above that entrepreneurs on the patent tax system cannot reduce its value by the amount of contributions. In the case of combining the simplified tax system and a patent, an entrepreneur who does not have employees can reduce the amount of the single tax on activities on a simplified basis by the entire amount of insurance premiums paid for himself (letter of the Federal Tax Service of Russia dated February 28, 2014 No. GD-4-3/3512@).

Individual entrepreneur on the simplified tax system “Income minus expenses”

Entrepreneurs in this mode take into account paid contributions in expenses, thereby reducing the tax base for calculating the single tax. Expenses can include both individual entrepreneurs’ contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the amounts saved will be less than under the simplified tax system “Income”.

Individual entrepreneur on the general taxation system

These entrepreneurs include paid contributions in their expenses and thus reduce the amount of income on which personal income tax will be charged.

Individual entrepreneur reporting on insurance premiums

An individual entrepreneur who does not have employees does not have to submit reports on the payment of insurance premiums for himself. In 2019, the individual entrepreneur must submit the following reports, which reflects the amounts of contributions transferred for his employees:

• to the Pension Fund on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
• to the Social Insurance Fund on a quarterly basis - no later than the 20th day of the month following the reporting quarter;
• to the Federal Tax Service on a quarterly basis - no later than the end of the next month after the end of the reporting quarter;
• to the Federal Tax Service on a quarterly basis - no later than the 30th day of the next month after the end of the reporting quarter;
• to the Federal Tax Service once a year in form 2-NDFL - no later than April 1 for the previous year.

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2019, the following sanctions are provided for failure to submit reports and late payment of insurance premiums:

• Failure to submit a calculation on time - 5% of the unpaid amount of contributions due for payment for each full or partial month from the day established for its submission, but not more than 30% of the amount and not less than 1000 rubles (Article 119(1) ) Tax Code of the Russian Federation).
• A gross violation of accounting rules, resulting in an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120(3) of the Tax Code of the Russian Federation).
• Non-payment or incomplete payment of insurance premiums as a result of underestimation of the base for their accrual, other incorrect calculation of insurance premiums or other unlawful actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122(1) of the Tax Code of the Russian Federation).
• Intentional non-payment or incomplete payment of contributions - 40% of the unpaid amount of insurance premiums (Article 122(3) of the Tax Code of the Russian Federation).
• Failure to submit within the prescribed period or submission of incomplete or unreliable information of personalized reporting to the Pension Fund of the Russian Federation - 500 rubles in relation to each insured person (Article 17 No. 27-FZ)

If you want to avoid annoying financial losses, you need, first of all, to properly organize your accounting. So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users a month of free accounting services.

We will tell you what the deadlines for payment of insurance premiums are in 2019 to the Pension Fund of the Russian Federation, the Federal Social Insurance Fund of the Russian Federation and the Compulsory Medical Insurance Fund, why it is important for organizations and individual entrepreneurs to comply with them, and what will happen if the order is violated.

Deadlines for payment of insurance premiums in 2019 for employees

Since 2017, the administrator of payments for contributions has changed. Now, instead of the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, payments are accepted by the Federal Tax Service. The Social Insurance Fund still only pays contributions for injuries.

The nearest deadline for payment of insurance premiums (for June 2019) - 15.07.2019

Organizations and individual entrepreneurs, as a general rule, transfer contributions no later than the 15th day of the month following the month of their accrual from salaries and other payments to employees (clause 3 of Article 431 of the Tax Code of the Russian Federation). If the 15th falls on a weekend or holiday, the deadline for payment is the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

You must pay and report on compulsory insurance against industrial accidents and occupational diseases to the Social Insurance Fund. The payment deadlines are the same as for other types of social insurance - no later than the 15th (clause 4 of Article 22 of Law 125-FZ). See the table with deadlines below.

Deadlines for payment of insurance premiums in 2019 for employees

Period	Term
December 2018	15.01.2019
January	15.02.2019
February	15.03.2019
March	15.04.2019
April	15.05.2019
May	17.06.2019
June	15.07.2019
July	15.08.2019
August	16.09.2019
September	15.10.2019
October	15.11.2019
november	16.12.2019
December	15.01.2020

Deadlines for paying insurance premiums for individual entrepreneurs for themselves in 2019

Individual entrepreneurs who do not have employees have the right to pay insurance premiums in 2019 in one amount or divided into several. The individual entrepreneur independently determines the frequency of payments (monthly, quarterly, once a year).

If income for 2019:

• will not exceed 300 thousand rubles- the entrepreneur will have to pay a fixed payment on time no later than December 31, 2019(paragraph 2, clause 2, article 432 of the Tax Code of the Russian Federation). The entrepreneur determines the specific amounts and terms of payment of the fixed payment during 2019 for himself. You can pay either at the end of the year in full, or split it into several periodic payments. The main thing is to make the entire fixed payment amount by the end of 2019.
• will exceed 300 thousand rubles- it is necessary to pay additional contributions for compulsory pension insurance in the amount of 1% of the excess amount. The payment deadline is no later than July 1 of the year following the reporting year. Payment for 2019 - no later than July 1, 2020.

Features of paying insurance premiums in 2019

The procedure for filling out payment slips depends on what fees the company pays.

Contributions to the Social Insurance Fund. The company transfers payments for injuries to the Social Insurance Fund. Therefore, you need to fill out payment slips according to the rules from Appendix 4 to Order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n.

The rules haven't changed. The company fills out status 08 in the payment slip. It now has a different name. It is said that this status should be used for payments to the budget system with the exception of taxes and contributions. But this status is still eligible for personal injury contributions. Do not set status 01 for “unfortunate” contributions.

Write down the basis of payment (field 106) with a two-digit code. For current payments - TP. Then reflect the tax period for which you pay contributions. This is a month. For example, for June - MS.06.2019.

Payment of insurance premiums in 2019 by separate divisions

Previously, a separate division paid contributions on its own if it met three conditions (Part 11, Article 15 of Federal Law No. 212 of July 24, 2009): having a bank account, a separate balance sheet, and accrual of payments to employees.

Divisions must pay contributions and submit calculations if they accrue payments in favor of employees (clause 13 of Article 431 of the Tax Code of the Russian Federation). The Ministry of Labor believes that nothing will change for companies. The first two signs were superfluous, so they are not in the Tax Code of the Russian Federation. If the division pays employees itself, it is assumed that it has a separate balance sheet and account.

The inspectorate at the place of registration will need to be informed that the department itself calculates payments to employees. The Pension Fund itself provided information on the old units that pay contributions to the tax authorities (Clause 1, Article 4 of Federal Law No. 243-FZ of July 3, 2016).

Early payment of insurance premiums in 2019

The company can pay insurance premiums in advance until the end of the month or a quarter in advance. But inspectors have questions about the overpayment. "UNP" asked the tax authorities what would happen if the organization transferred contributions for May in May. We also asked if it was possible to pay several months in advance.

Inspectorate of the Federal Tax Service No. 1 for Moscow:

You can pay your dues earlier. Fill out the payments as usual. This will simply work out as an advance payment. If the details are correct, then you won’t have to clarify anything, don’t worry. It is better to make a separate payment invoice for each month so that there are no questions later. If you pay like this, then call us just in case, we will check it in the database.

Federal Tax Service No. 3 for Moscow:

It is recommended to pay your dues next month before the 15th, but you can do it in advance. There is no violation. In the payment slip, indicate the month for which you are paying. You can pay for several months, but it’s not worth it with just one payment - we just don’t understand.

Inspectorate of the Federal Tax Service No. 6 for Moscow:

You can pay, why not? It is not advisable to pay for two months at once, but in principle it is possible. It's better to use two separate payments. It’s possible even on the same day, but on different orders.

Inspectorate of the Federal Tax Service No. 8 for Moscow:

So far we have not had any restrictions. On the payment slip, the main thing is to write what month it is for. There is no need to pay for several months in advance.

Inspectorate of the Federal Tax Service No. 18 for Moscow:

You can pay safely, don't worry about anything. The law states that until the 15th, but not later. There is no need to warn us about anything. The main thing is to write in field 107 and in the purpose of payment that these are contributions for May. We ask for clarification when paying 6 personal income taxes for the 3rd quarter, not contributions.

MIFNS No. 2 for the Moscow region (Korolev):

I think nothing bad will happen. Although this is not clearly stated. Don’t warn us in advance - everything will go into your personal account card and everything will be fine. What's the point of warning us? Fill out everything correctly, and the payment will not be delayed.

MIFNS No. 16 for the Moscow region (Shchelkovo):

We will see the entire payment and will not ask for any explanations. There is no need to warn us. You can pay for several months with one payment, just write below in the purpose of payment for what period it is.

Inspectorate of the Federal Tax Service for the city of Dmitrov, Moscow region:

The main thing is to pay for May no later than June 15th. You can do it in advance, that's fine. You can read Chapter 34 of the Tax Code of the Russian Federation. Everything is written there in detail. You can pay in advance for the entire quarter - everything will be counted. But ideally, it is better to pay after the fact - it will be easier and calmer. You see, we are just starting to work with this, and some difficulties may arise.

Inspectorate of the Federal Tax Service for the city of Domodedovo, Moscow region:

The main thing is that you do not violate the deadline, otherwise you will incur penalties. Payments will come to us and go into your card. There is no need to put anything additional on the payment slip. Many people pay in advance, don't worry. It is better to send in two payments two months in advance to avoid confusion.

Responsibility for violation of deadlines for payment of insurance premiums in 2019

If the payer is late with payment, tax authorities will charge penalties. The general procedure for calculating penalties is as follows. From the 31st day of delay, the interest rate for calculating penalties is 1/150 of the refinancing rate, up to 30 days - 1/300 of the Central Bank rate. The new procedure applies to arrears arising from October 1, 2017.

It is possible to reduce penalties for past periods. The editors of the UNP will advise the procedure.

If the tax authorities prove that non-payment occurred due to an understatement of the base, they will be fined 20% (40% in case of intent) of the amount of non-payment (Article 122 of the Tax Code of the Russian Federation).

The deadline for paying insurance premiums for compulsory medical insurance, compulsory medical insurance and VNiM depends on who pays these contributions: an organization or an individual entrepreneur.

Deadlines for payment of insurance premiums for organizations

The employer must transfer insurance premiums accrued from salaries/other payments to employees to the budget no later than the 15th day of the month following the month of accrual of contributions (clause 3 of Article 431 of the Tax Code of the Russian Federation).

During this period, both regular insurance premiums and additional ones (from payments to “pests”) are transferred.

Deadlines for payment of insurance premiums for individual entrepreneurs

If an entrepreneur makes payments to employees/other persons, he must pay employer insurance contributions and contributions for himself.

If an entrepreneur works without employees, then he pays contributions only for himself.

Deadline for payment of insurance premiums by individual entrepreneur

The entrepreneur makes payment of contributions from payments to employees/other persons within the same time frame as the organization. That is, no later than the 15th day of the month following the month in which insurance premiums were calculated.

Deadlines for payment of insurance premiums in 2019 by organizations and individual entrepreneurs with employees

Organizations and entrepreneurs making payments to employees and other persons pay insurance premiums in 2019 within the following terms:

The deadline for paying insurance premiums fell on a weekend

If the deadline for payment of insurance premiums falls on a weekend or non-working holiday, then the last day of payment will be considered the first working day following this weekend/holiday (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of insurance premiums for individual entrepreneurs for themselves

As a general rule, an entrepreneur must pay the annual amount of contributions for himself no later than December 31 of this year (clause 2 of Article 432 of the Tax Code of the Russian Federation). Moreover, the individual entrepreneur himself determines the frequency of transferring contributions for himself (for example, monthly, quarterly, once a year), the main thing is that by the last day of payment the entire amount goes to the budget. For 2018, contributions must be paid no later than 01/09/2019.

But if you have a large amount of income, you will have to pay additional fees.

1% on OPS: payment deadline

If an individual entrepreneur’s income for the reporting year exceeded 300 thousand rubles, then the entrepreneur must pay contributions to compulsory pension insurance (subject to a certain limitation (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation)).

The deadline for paying such a contribution is no later than July 1 of the year following the reporting year (clause 2 of Article 432 of the Tax Code of the Russian Federation).

Deadlines for paying 1% on compulsory pension insurance in 2019

Individual entrepreneurs must pay 1% contributions to compulsory pension insurance for 2018 no later than 07/01/2019.

As for the deadline for paying 1% on compulsory pension insurance for 2019, this contribution amount must be paid to the budget no later than 07/01/2020.

Deadlines for payment of contributions for injuries in 2019

Contributions for compulsory social insurance against industrial accidents and occupational diseases must also be paid by organizations and individual entrepreneurs (employing persons subject to insurance against industrial injuries) no later than the 15th day of the month following the month in which contributions are calculated. Moreover, if the payment deadline falls on a weekend or non-working holiday, the expiration date is considered to be the next working day following it (

In 2018, legislators again prepared innovations regarding the payment of insurance payments by employers. New deadlines for payment of insurance premiums will not be established, however, innovations will be introduced regarding several categories of taxpayers.

Main changes in the procedure for calculating and paying contributions in 2018:

• new rules for calculating and transferring payments by individual entrepreneurs were approved;
• the maximum tax base for insurance premiums has increased;
• The list of types of activities of organizations using the simplified tax system for which a preferential rate is possible has changed.

In 2018, the maximum base limit for calculating payments to the funds is:

• Pension fund - 1,021,000 rubles. Upon reaching this amount, the rate is reduced from 22 to 10%.
• Social Insurance Fund - 815,000 rubles. Once the specified limit is reached, the accrual of contributions stops.

In connection with the work carried out by the state to improve OKVED-2, the list of activities for simplified organizations that have the right to transfer insurance premiums at a preferential rate has been changed. A complete list of types of activities for which preferential payment is possible is indicated in Art. 427 Tax Code of the Russian Federation. Check your type of activity and use the benefit if the state provides such an opportunity.

IMPORTANT! If you are entitled to a benefit, but have not used it before, then you must submit an updated calculation of insurance premiums and recalculate the amounts transferred for previous periods.

Procedure and terms for transferring insurance premiums in 2018

The procedure and deadlines for paying insurance premiums in 2018 remained unchanged: as before, all transfers must be made no later than the 15th day of the following month. If the last day of payment falls on a holiday or weekend, the deadline is postponed to the first working day in accordance with clause 7 of Art. 6.1 Tax Code of the Russian Federation. When calculating contributions in 2018, you need to remember that the amount to be transferred is not rounded and is determined in rubles and kopecks.

All insurance premiums calculated and transferred by the employer must be reflected in individual insurance information cards.

Payments for compulsory pension, medical and social insurance are transferred according to the details of the territorial division of the tax office, contributions for injuries and occupational diseases - to the corresponding branch of the social insurance fund.

Having analyzed the production calendar for 2018, you can see that the deadline will be postponed for the following months:

• payment deadline for March 2018 is April 16;
• payment deadline for June 2018 is July 16;
• payment deadline for August 2018 is September 17;
• The payment deadline for November 2018 is December 17.

For the remaining months of 2018, the payment deadline does not change - the 15th day of the month following the previous one.

IMPORTANT! The payment date is considered the day the payment order is submitted to the credit institution, provided that there are sufficient funds in the payer’s account (subclause 1, clause 3, article 45 of the Tax Code of the Russian Federation). If a payment order is submitted, but there are no funds for payment, this will be regarded as late payment and will entail sanctions from the Federal Tax Service.

If the taxpayer ceases his activities, before drawing up the interim liquidation balance sheet, he is obliged to provide the Federal Tax Service with a calculation of insurance premiums for the period from the beginning of the year until the date of submission of the report to the Federal Tax Service (clause 15 of Article 431 of the Tax Code of the Russian Federation). The employer then has 15 days to repay the existing debt to the relevant funds.

How to calculate and pay pension and other insurance contributions for yourself if you are an entrepreneur?

Individual entrepreneurs with employees make mandatory payments in the same way as employer organizations; no changes have occurred here. Innovations affected the method of determining the amount of insurance for the entrepreneur himself and the timing of payment of pension contributions.

Since 2018, the fixed payment is no longer tied to the minimum wage. It is legally established as a fixed amount for the purposes of paying contributions for both pension and health insurance. Transferring contributions to the social insurance fund is a right, not an obligation, of an individual entrepreneur and is carried out on a voluntary basis.

Another innovation for 2018 is that pension insurance contributions for 2017 (and all subsequent years) from revenues exceeding RUB 300,000 must be paid by 07/01/2018 (previously the payment deadline was 04/01/2017).

All individual entrepreneurs registered with the tax authorities are required to make the following mandatory payments for themselves in 2018:

ATTENTION! Transferring fixed contributions to the budget for oneself is the responsibility of an individual entrepreneur and is carried out even in the absence of activity and income. If a person does not conduct business, it is necessary to deregister from tax registration in order to avoid accrual of arrears on insurance premiums if they are not paid.

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