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

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

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

Year	Minimum wage	Pension Fund	FFOMS	Total
2024	Not important	RUB 45,907	RUB 9,858	RUB 55,765
2023	Not important	RUB 43,057	RUB 9,479	RUB 52,536	2022	Not important	RUB 40,433	RUB 9,114	RUB 49,547	2021	Not important	RUB 36,455	RUB 8,763	RUB 45,218
2020	Not important	RUB 32,448	RUB 8,426	RUB 40,874
2019	Not important	RUB 29,354	RUB 6,884	RUB 36,238
2018	Not important	RUB 26,545	RUB 5,840	RUB 32,385
2017	7,500 rub.	RUB 23,400	RUB 4,590	RUB 27,990
2016	RUB 6,204	RUB 19,356.48	RUB 3,796.85	RUB 23,153.33

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

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

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

When to pay IP fees

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

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

Fixed insurance premiums you can pay once a month, once a quarter, once every six months or once a year - whenever! It is important to cover the insurance premium here advance payment, which individual entrepreneurs must pay quarterly without fail!

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

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

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

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

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

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

For the third quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund.

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

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

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

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

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

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

The following year, after you have made a fixed contribution to off-budget funds, if your income exceeds 300 thousand rubles, please be kind enough to pay 1% of the amount that exceeded these 300 thousand.

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

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

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

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

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

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

Receipt for payment of insurance premiums to the Pension Fund

Most convenient way pay insurance premiums - generate a receipt yourself on the official website of the Pension Fund.

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

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

A window will open with payment details:

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

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

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

The PFR branch for Moscow and the Moscow region reports that from February 6, 2017 they are changing Bank details recipient for payment of additional insurance contributions for funded pension by insured persons and employers.

Payers registered in Moscow indicate the following recipient details:

beneficiary of the Federal Financial Institution for the city of Moscow (for the State Institution - the Pension Fund Branch for the city of Moscow and the Moscow region), the beneficiary bank of the State Institution of the Bank of Russia for the Central Federal District,

BIC 044525000,

account 40101810045250010041

Payers registered in the Moscow region indicate the following recipient details:

TIN 7703363868, checkpoint 770301001,

recipient of the Federal Financial Institution for the Moscow Region (for State Institution - PFR Branch for Moscow and the Moscow Region),

beneficiary bank of the State Bank of Russia for the Central Federal District,

BIC 044525000,

account 40101810845250010102

We also remind you that in 2017 Budget classification codes have not changed for payment of additional insurance contributions for a funded pension and employer contributions in favor of insured persons paying additional insurance contributions for a funded pension, which are credited to the budget of the Pension Fund Russian Federation. Thus, when filling out payment documents, apply following codes budget classification:

392 1 02 02041 06 1100 160 - to transfer additional insurance contributions of the insured person for a funded pension, credited to the Pension Fund of the Russian Federation;

392 1 02 02041 06 1200 160 - to transfer employer contributions in favor of insured persons paying additional insurance contributions for a funded pension, credited to the Pension Fund of the Russian Federation.

In this article we analyze how relevant Details of the Pension Fund and Social Insurance Fund for payment of insurance premiums in 2017. This will help you make payments correctly and without delay.

Forget about habits

From January 1, 2017, control over payments and accruals of insurance premiums passed to tax authorities. Due to this tax law acquired a new 34th chapter of the Tax Code of the Russian Federation, and the previous main regulations for the Social Insurance Fund and the Pension Fund of Russia have lost force or have undergone significant changes.

From now on, all tax rules apply to insurance premiums. Veterans accounting here they will smile sadly: after all, until 2010, tax officials were already administrators of deductions for insurance premiums. That is, we have partially returned to the times of the unified social tax.

Accordingly, all accountants and individual entrepreneurs leading Accounting, once again we urgently need to review the main points of filling out payment orders for insurance premiums. Although there are exceptions, which will be discussed below.

New content of payment order details

First of all, you can almost forget about Details of the Pension Fund and Social Insurance Fund for payment of insurance premiums. In 2017 they go (except for injuries) to the Russian tax service. Therefore, there are changes in the following positions:

1. in the “Recipient” column;
2. in the column “TIN”;
3. in the column “Checkpoint”;
4. in the column "KBK".

For another company (IP)

We also remind you that in 2016, long-awaited changes to the procedure for paying taxes, fees and contributions were adopted: now third parties can deduct them for you.

In Russian business practice, a system of mutual settlements or mutual settlements is actively used. These are situations where one organization owes another. And vice versa. Instead of wasting money on current accounts, one party can ask, for example, its supplier to transfer certain funds to the treasury for it. obligatory payments. And of course, this affects.

New budget codes

Many branches of the Social Insurance Fund and the Pension Fund of the Russian Federation recommend deducting insurance premiums for 2016 before the end of 2016 according to the old CBC. They also advise conducting a reconciliation with the funds so that there are no arrears or overpayments later.

If arrears were identified in 2017 reporting periods previous years, then they will have to be transferred to the tax office. The old KBK funds will be closed before the start of the new 2017 year.

Thus, organizations that have a large staff or are unable to close the financial year as quickly as possible should pay contributions for previous periods in 2017 using updated details.

Type of contributions	KBK 2017
On pension insurance	182 1 02 02010 06 1010 160
Penalty	182 1 02 02010 06 2110 160
Fines	182 1 02 02010 06 3010 160
On compulsory medical insurance	182 1 02 02101 08 1013 160
Penalty	182 1 02 02101 08 2013 160
Fines	182 1 02 02101 08 3013 160
For sick leave and maternity	182 1 02 02090 07 1010 160
Penalty	182 1 02 02090 07 2110 160
Fines	182 1 02 02090 07 3010 160
For injuries (in the Social Insurance Fund)	393 1 02 02050 07 1000 160
Penalty	393 1 02 02050 07 2100 160
Fines	393 1 02 02050 07 3000 160
Individual entrepreneur for himself
Retired in fixed size (according to minimum wage)	182 1 02 02140 06 1100 160
In retirement with an income of 300 thousand rubles.	182 1 02 02140 06 1200 160
On compulsory medical insurance in fixed. size (according to minimum wage)	182 1 02 02103 08 1011 160

Correct filling out payment orders

As before, the first words of the “Recipient” field will be the abbreviated name of the Treasury body of the Russian Federation. Then in parentheses we write the same incomplete name of the local Federal Tax Service.

Accordingly, the changes affected the TIN and checkpoint of the “Recipient”: from funds to the tax INN and checkpoint.

Please note: since the administrator of payment for contributions has changed, KBK begins with “182” - this is the code of the tax authorities.

Also, since 2017, we do not write the number of the policyholder in the fund in the “Purpose of payment”.

Similar rules apply to all contributions supervised by the Federal Tax Service.

As seen, filling out payment orders it became a little easier.

Until 2017, if the policyholder transferred premiums to the wrong BCC, they entered the system as unclear and were considered unpaid. For businessmen, things were even worse: they were issued a fine and accrued corresponding penalties.

Art. 18.1 Federal Law dated 07/03/2016 N 243-FZ obliges all employers in Russia to make contributions to the state budget for employee insurance. Since 2017, the administration of most insurance premiums has been transferred to the Federal Tax Service. Only the so-called contributions for injuries remained under the jurisdiction of the Social Insurance Fund. We will look at what details to indicate in the fields of a payment slip for paying insurance premiums in 2019 in this article.

Details of insurance premiums 2019: KBK

In connection with the transfer of administrative functions to tax authorities, details pension fund are not relevant for payment of insurance premiums in 2019. The most important payment details are the budget code KBK classification(field 104).

KBK for transferring insurance premiums to the Federal Tax Service

When paying pension, medical and insurance contributions, the BCC begins with 182, thereby indicating the recipient of the payment - the Federal Tax Service. An incorrect BCC in a payment order will result in the money simply going to the wrong account.

Valid codes for 2019 are presented in the table:

Insurance payment		KBK main	KBK penalties	KBK fine
for compulsory pension insurance	for employees	182 1 02 02010 06 1010 160	182 1 02 02010 06 2110 160	182 1 02 02010 06 3010 160
	Individual entrepreneur for himself	182 1 02 02140 06 1110 160	182 1 02 02140 06 2110 160	182 1 02 02140 06 3010 160
for compulsory health insurance	for employees	182 1 02 02101 08 1013 160	182 1 02 02101 08 2013 160	182 1 02 02101 08 3013 160
	Individual entrepreneur for himself	182 1 02 02103 08 1013 160	182 1 02 02103 08 2013 160	182 1 02 02103 08 3013 160
for mandatory social insurance due to temporary disability and maternity		182 1 02 02090 07 1010 160	182 1 02 02090 07 2110 160	182 1 02 02090 07 3010 160
for pension insurance for individual entrepreneurs with an income of more than 300,000 rubles (1%)		182 1 02 02140 06 1110 160

Important! The details for paying insurance premiums to the Pension Fund in 2019 for individual entrepreneurs receiving income above 300,000 rubles do not contain a separate KBK (Order of the Ministry of Finance of the Russian Federation dated February 28, 2018 No. 35n)

The legislation provides for mandatory additional contributions for employers whose employees work in difficult or hazardous conditions. All issues related to them are regulated by the Federal Law “On Additional Insurance Contributions” dated April 30, 2008 N 56-FZ.

When transferring additional contributions, the following bookmaker codes are used:

for workers in harmful, dangerous conditions (according to clause 1, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) 182 1 02 02131 06 1010 160, if a special assessment of working conditions (SOUT) was not carried out and 182 1 02 02131 06 1020 160, if special assessment and assessment has been carried out;

for workers in difficult conditions (according to paragraphs 2-18, part 1, article 30 of the Federal Law of December 28, 2013 No. 400-FZ) 182 1 02 02132 06 1010 160 without special assessment and 182 1 02 02132 06 1020 160 based on the results of SOUT .

IMPORTANT! From 01/01/2019, working conditions are assessed only based on the results of special labor assessment (Article 27 of the Federal Law of December 28, 2013 No. 426-FZ)

KBC of contributions to the Social Insurance Fund in 2019

Mandatory social insurance against industrial accidents and occupational diseases is still supervised by the Social Insurance Fund, therefore, the details for transferring contributions to the Social Insurance Fund in 2019 have not changed either. In particular, in payment order The following KBK should appear (393 - FSS code of the payee):

insurance payment 393 1 02 02050 07 1000 160;

penalties 393 1 02 02050 07 2100 160;

fines 393 1 02 02050 07 3000 160.

Other details for paying insurance premiums 2019

Field 101 “Payer status” is filled in when paying taxes, duties and other contributions to the budget, including insurance premiums. The following status values ​​are indicated:

• 01 - when transferring SV to the Federal Tax Service by a taxpayer-legal entity;
• 08 - when paying contributions to the Social Insurance Fund for accidents;
• 09 - individual entrepreneur pays insurance premiums to the Federal Tax Service for himself and his employees (code 14, previously used when paying insurance premiums for employees, was canceled by Order of the Ministry of Finance dated April 5, 2017 No. 58n);
• 10 - if the payer is a private notary;
• 11 - fees are paid by the private lawyer who established the office;
• 12 – contributions from peasant farms, etc.

In total, 26 status values ​​are legally defined (Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013)

The OKTMO code, which replaced the OKATO code since 2014, is entered in field 105 of the payment. It is a digital 8-digit cipher containing information about locality, in which the payer is registered. The current OKTMO code of any taxpayer can be found on the Federal Tax Service website by TIN.

It is also important to accurately fill out the fields regarding the payee. Let us remind you that the recipient of contributions for pension, medical and social insurance since 2017 is tax service, therefore, the Pension Fund details for paying insurance premiums in 2019 are not used. Based on this, the corresponding fields of the payment order must contain the same data as when transferring taxes, in particular the tax identification number, checkpoint of the territorial inspection of the Federal Tax Service, the name and account of the corresponding Federal Tax Service, etc. As for the details for transferring insurance contributions to the Social Insurance Fund, in 2019 they remain unchanged, and, therefore, the input data for filling out the payment order does not change.

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