What is the amount of the contribution to the pfr. Is it obligatory for individual entrepreneurs to pay fixed insurance premiums and in what way to pay them? Additional insurance premium rates for compulsory pension insurance

Insurance premiums are compulsory 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 of the UST (unified social tax).

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 should be paid not to funds, but to your own tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund, nothing has changed in relation to them.

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

Who should pay premiums

The procedure for calculating and paying compulsory insurance premiums causes a lot of controversy. Entrepreneurs who do not operate or do not profit from it believe that the payment of compulsory 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. Relatively speaking, no one bothers him, due to lack of income, to stop entrepreneurial activity, to deregister, and, if necessary, to register again.

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

Calculation of insurance premiums for individual entrepreneurs

An individual entrepreneur is obliged to make 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 makes it possible for individual entrepreneurs not to pay insurance premiums for compulsory pension and health insurance if they temporarily do not carry out activities in the following cases:

• military service by conscription, caring for a child up to 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 - a 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 the payment of contributions must be sent to your IFTS.

If an individual entrepreneur is entitled to a benefit, but continues to receive income from entrepreneurial activity, then he must pay insurance premiums on a general basis.

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

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

• Compulsory health insurance (MHI) contributions - 6 884 rubles per year.
• Mandatory pension insurance (MPI) contributions are partially differentiated and consist of a fixed amount in 29 354 rubles and an additional fee.
• An additional contribution is paid if the individual entrepreneur's income is more than 300 thousand rubles per year. It is calculated as 1% from the amount of income exceeding this limit.

2019 premium calculator:

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

The payout consists of:

✐Example ▼

Suppose that an entrepreneur received income in 2019 in the amount of 1,200,000 rubles. 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 for 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 the MPI has also been introduced - in 2019 this amount cannot exceed the figure of 234,832 rubles.

In the above formulas, the calculation of the cost of a full insurance year was shown, if the entrepreneur was not registered at the beginning of the year or ceased operations before its end, then all the calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only the full months and calendar days (with an incomplete month) 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, at the rate of: 29 354 rubles contributions to OPS plus 6 884 rubles contributions to compulsory medical insurance ...
• If the amount of income exceeds 300 thousand rubles, then the amount to be paid will be 36 238 rubles plus 1% of income exceeding 300 thousand rubles.

What counts as income when calculating insurance premiums

Determination of income for calculating IE contributions depends on

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

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

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

If an individual entrepreneur combines tax regimes, then incomes in different regimes are summed up.

To choose the most favorable taxation system specifically for your business, we recommend using the free advice of professionals who will help you choose a regime with minimal payments.

Terms of payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (ie 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 premiums on a quarterly basis, 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 by December 31 of the current year in any installments and at any time. The splitting of the indicated amount into four equal parts is used for conditional examples only.

For example, if you do not expect income on the STS in the first and (or) second quarter, then there is no point in rushing to pay 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 in the middle of the year, then the principal amount of contributions must be paid in the same quarter.

The essence of the possibility 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 the single tax payable.

As for UTII, for it there is no concept of zero imputed tax returns. If you are a payer of this tax, then the lack of income will not be the reason for non-payment. The imputed tax calculated according to a special formula will still have to be paid at the end of the quarter on the basis of the quarterly declaration. For just it will 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 in excess of 300 thousand rubles must be transferred by July 1, 2020 (previously the deadline was before April 1 of the year following the reporting year). But if the limit is exceeded already at the beginning or in the 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 with employees

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

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

• contributions for compulsory pension insurance of employees of the OPS - 22%;
• contributions to compulsory social insurance OSS - 2.9%;
• contributions for compulsory health insurance CHI - 5.1%.

In addition, the FSS pays a contribution for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil law contracts, the remuneration to the performer is subject to mandatory insurance premiums for MPI (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 has exceeded the maximum base for calculating insurance premiums (in 2019, this is 1,150,000 rubles), the payment rates for MPI are reduced to 10%. The maximum value of the base for calculating insurance premiums for MIA in 2019 is 865,000 rubles, after which contributions for sick leave and maternity payments are not charged.

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 calculated one.

If you need help in the selection of activities that provide the lowest insurance premiums for employees, we advise you to take advantage of the free consultation of our specialists.

It is interesting that an entrepreneur has the right to be an employee of another individual entrepreneur, but cannot draw up a work book for himself. At the same time, insurance premiums paid for him, as for 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 organizational and legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on the listed insurance premiums. The amount of possible reduction in tax payable will differ from the selected tax regime and the availability of employees.

Important: the sums of individual entrepreneurs' insurance premiums, calculated above, cannot be reduced, but in some cases, due to the paid contributions, it is possible to reduce the amount of taxes themselves.

It is possible to reduce the accrued tax itself only on the regimes of the STS "Income" and UTII, and to reduce the tax base, i.e. the amount with which the tax will be calculated can be used on the STS "Income minus expenses", the unified agricultural tax and on the 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 employees.

Our experts can help you choose the most favorable tax regime and advise you on how to properly reduce 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). It is not necessary to notify the tax authorities about this, but it is necessary to reflect the paid contributions in the Book of Income and Expenses Accounting and in the annual tax return according to the simplified tax system. Let's look at some simplified examples.

✐Example ▼

1. An individual entrepreneur using the tax system USN "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 by 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 (22 800 - 36 238<0).

2. The same entrepreneur received an annual income of 700,000 rubles. The accrued single tax was 42,000 rubles (700,000 * 6%), and contributions paid during the year quarterly - 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 regime, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (in this case, contributions for himself and for employees are taken into account) by no more than 50%.

The IP considered 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 amount to 42,000 rubles. (700,000 * 6%), while reducing it with the presence of workers can only be 50%, i.e. for 21,000 rubles. The remaining 21,000 rubles. the single tax must be transferred to the budget.

Contributions of an individual entrepreneur applying UTII

Individual entrepreneurs on UTII without employees can reduce the tax on 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 the amount of not more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII at the expense of contributions is exactly the same as for the STS Income, i.e. SP-employers have the right to take into account the 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 involved, the tax was reduced only to 50%. Thus, an important condition for reducing the tax payable on the STS "Income" and UTII is the transfer of contributions quarterly and before the tax is paid.

IE contributions when combining STS and UTII

When combining such modes, you need to pay attention to workers employed in these types of activities. If there are no employees in the “simplified” activity, but in the “imputed” one they are accepted into the state, then the tax on the simplified tax system can be reduced by contributions of individual entrepreneurs for themselves, and the tax on UTII can be reduced only 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 a decrease in the "imputed" tax, and the "simplified" tax can be reduced to 50% by the amount of contributions for employees (clarifications 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 an appeal to specialists.

IE contributions when combining simplified taxation system and patent

It has already been said above that entrepreneurs in the patent taxation system cannot reduce its cost 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 for 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 / [email protected]).

Individual entrepreneur on the simplified tax system "Income minus expenses"

Entrepreneurs in this mode take into account the paid contributions in expenses, thereby reducing the tax base for calculating the single tax. The expenses can take into account both the contributions of the individual entrepreneur for himself and the contributions for the employees. They cannot reduce the tax to be paid, therefore the saved amounts will be less than on the STS "Income".

Individual entrepreneurs in the general taxation system

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

IE 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, an individual entrepreneur - an employer must submit the following statements, which reflects the amount of contributions transferred for its employees:

• in the FIU on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
• in the FSS on a quarterly basis in the form - no later than the 20th day of the month following the reporting quarter;
• in the IFTS on a quarterly basis according to the form - no later than the end of the next month after the end of the reporting quarter;
• in the IFTS on a quarterly basis - no later than the 30th day of the next month after the end of the reporting quarter;
• in the IFTS once a year in the form of 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 envisaged 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 to be paid on time, for each full or incomplete month from the date set for its submission, but not more than 30% of the amount and not less than 1,000 rubles (Article 119 (1 ) Tax Code of the Russian Federation).
• Gross violation of accounting rules, which entailed 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).
• Failure to pay or incomplete payment of insurance premiums as a result of understating the base of their calculation, other incorrect calculation of insurance premiums or other illegal 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 the amount of contributions - 40% of the unpaid amount of insurance contributions (Art. 122 (3) of the Tax Code of the Russian Federation).
• Failure to submit personalized reporting to the Pension Fund of the Russian Federation within the specified time or submission of incomplete or inaccurate information - 500 rubles in respect of each insured person (Art. 17 No. 27-ФЗ)

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

Entrepreneurship is associated with responsibility for compliance with the law, one part of which is the payment of mandatory insurance premiums, and not only for employees, but also “for yourself”. Payment of individual entrepreneurs to the Pension Fund 2019, the terms of the amount have undergone significant changes at the legislative level. In order not to incur unreasonable financial spending, you need to familiarize yourself with the new algorithms for calculating and transferring insurance premiums.

Insurance premiums indicate mandatory fees, the requirement to pay which is valid for companies and entrepreneurs. After being introduced in 2010, they became an alternative to the UST, which ceased to exist.

Until the end of last year, this category of payments did not belong to the country's fiscal system. The purpose of the payment is the opportunity to receive financial support after retirement, with maternity leave, sick leave, parental leave, as well as the opportunity to use medical care free of charge.

The beginning of last year was marked by the transfer of the function of monitoring compliance with legislative acts regulating the insurance premiums to the fiscal authorities, the correctness of calculations is invariably checked by the FSS.

There are several categories, divided by intended use, the transfer of individual entrepreneurs to the Pension, Social and Health Insurance Funds. Such payments allow you to receive payments in case of retirement, disability due to illness, maternity leave. Entrepreneurs without hired personnel can deduct maternity contributions at will, without government coercion.

Existing deductions for "injuries" are excluded from the possible for payment by the entrepreneur, even on his own initiative.

Business entities list insurance premiums:

• for employed persons, relations with whom are secured by the framework of an employment contract or a work contract (concluded for the purpose of fixing a one-time relationship for the provision of services or performance of work). Deductions are made from the number of salaries, remuneration under the contract;
• “For myself” - transfers are not related to the actual conduct of business.

Entrepreneurs are allowed to receive a temporary exemption from the transfer of contributions "for themselves" if one of the cases provided for in Art. 430 of the Tax Code of the Russian Federation:

• leave to care for a child up to 1.5 years old, or for a person of advanced age (over 80 years old), a person with disabilities (group 1);
• conscription for urgent military service;
• cohabitation with a spouse who is performing military service under a contract in a territory where employment is impossible;
• living with a spouse who is an employee of a consulate or diplomatic mission abroad;
• to lawyers - suspension of status.

The postponement is provided only for the duration of the above circumstances.

2018 was marked by the introduction of adjustments to the principles of calculating and transferring insurance premiums.

So, until the end of last year, when calculating the regular deductions of individual entrepreneurs without personnel, the values ​​of several coefficients were taken into account simultaneously:

• minimum wages adopted by the state and effective at the beginning of the year;
• rate;
• settlement period.

If the amount of profit received exceeded the established level of 300 thousand rubles. for the reporting year, the businessman undertook to transfer an additional contribution. In the first month of 2019, by the decision of the Government, the size of the minimum wage was increased, which would inevitably lead to an increase in contributions to the Funds. However, the new procedures affected the calculations, which led to the emergence of questions about how to pay the contributions of the individual entrepreneur to the Pension Fund of the Russian Federation in 2019. An innovation was the establishment of unchanged values ​​of insurance pension and medical deductions for individual entrepreneurs who are solely engaged in business. Another innovation is independence from any fluctuations in the planned and economic indicators of the state, because the Government of the Russian Federation intends to equalize the minimum wage with the subsistence minimum, which would inevitably lead to a significant increase in pay. The new procedure will allow maintaining the level of the tax burden at the correct values.

The calculation of the amount of transfers is carried out by the entrepreneur independently for each type of insurance. Underestimated values, overdue payment terms entail prosecution in accordance with the current legislation.

Entrepreneurs are obliged to pay a fixed amount of contributions, without the influence of the factor, whether he acts as an employer or acts alone.

Since the beginning of 2019, improved algorithms for calculating deductions "for themselves" in the PFR have been applied to business entities:

• when the level of income received by the taxpayer for the reporting period does not reach the threshold value of 300 thousand rubles, it is necessary to make a fixed payment equal to 26 545 rubles;
• if the income received by the entity has exceeded the mark of 300 thousand rubles, the amount of the fixed payment increases by 1% of the difference between the real and the threshold income. So, the annual earnings of an entrepreneur is 600 thousand rubles, it is additionally required to deduct 3 thousand rubles, the calculation is carried out according to the principle: (600,000 - 300,000) x 1%.

The income accepted for the calculation is:

• OSNO - all income - even in kind or material benefit - minus expenses (according to the decision adopted by the Supreme Court in 2016);
• STS - when determining the annual income, all receipts regulated by the tax legislation of the Russian Federation are taken into account, namely, income received by the sale and non-sale method. Expenses are not counted to reduce income. The indicators must be taken from the KUDiR (total value) or the simplified declaration. The contribution of 1% of the individual entrepreneur on a simplified basis has the right to calculate the difference between income and expenses. The corresponding decision was confirmed by a higher court in the spring of 2017;
• UTII - imputed income. To calculate, you will need to summarize the quarterly values ​​of imputed income (fixed in the declaration);
• PSN - potential possible earnings, actual income is not accepted for accounting;
• for individual entrepreneurs applying several forms of taxation at the same time, contributions are calculated from the total amount of taxable income earned in all areas of activity.

If the entrepreneur has not submitted information on income, the calculation is carried out based on the maximum amount, that is, 8 minimum wages. After updating the information, a recalculation will be carried out.

The decision about when to pay to the pension fund of individual entrepreneurs in 2019, more precisely, in what order, is made individually by each business entity.

It is allowed to deduct contributions in the following ways: in one-time payment of the entire volume or in several, dividing the terms of payment of contributions to the Pension Fund in 2019 for individual entrepreneurs into quarters, for example:

1. the first - from 01.01 to 31.03;
2. the second - from 01.04 to 30.06;
3. the third - from 01.07 to 30.09;
4. the fourth - from 01.10 to 31.12.

The final deadline for payment of fixed payments for individual entrepreneurs in 2019 is December 31, 2019, additional payments - July 1, 2019. It is not prohibited to make deductions until the end of 2019 if the fact of exceeding the limit is recorded.

To calculate the value of the voluntarily transferred contribution for disability and maternity, you need to be guided by the calculation: the minimum wage at the beginning of the calendar year multiplied by the tariff coefficient and by 12 months. Accordingly, if the minimum wage is 9489 rubles, then the cost of deductions will be 3,300 rubles. (9489 x 2.9% x 12).

2018 made adjustments to the calculations of the mandatory deductions for medical insurance of an entrepreneur "for himself" - the dependence on the minimum wage was canceled, the payment was fixed at the level of 5840 rubles. for the reporting period. All entrepreneurs are obliged to pay, despite the presence or absence of business activity, account turnover and the amount of income received.

Individual entrepreneurs, heads of peasant farms, also deduct the fixed at the level of 26,545 rubles under the new legislation. "Pension" contribution, 5,840 rubles. - "medical" for all participants of the farm, including individual entrepreneurs.

If the head of a peasant farm, which is an individual entrepreneur, has additional areas of business that generate income, the deduction is carried out on two grounds:

• from activities related to private farms - 1%;
• from other activities - 1%.

Important: since 2017, insurance premiums are paid not to the Funds, but to the tax authorities on a territorial basis. This led to a change in the KBK details. The latest ones are available on the FTS website.

In 2019, the entrepreneur undertakes to pay contributions "for himself" only for the time of his stay as an individual entrepreneur, that is, as long as the USRIP contains a record of an operating business.

To calculate the amount of the contribution, the following facts of the tax legislation of the country must be taken into account:

• if the activity is newly registered, the number of calendar days of the first month is calculated from the day that followed the day of state registration of the IP status;
• in case of termination of activities, the number of calendar days before the date of registration of such a fact is taken into account.

At the same time, answering the question, payment to the pension fund for an individual entrepreneur who was deregistered in 2019, until what date should be carried out, it is worth noting that the entrepreneur has 15 calendar days to close the arrears of contributions "for himself" and employees ... The countdown starts from the date of deregistration.

The law provides for the possibility of indexing a fixed contribution starting from 2019. The changes affected the maximum amount of the contribution, now it is 8 fixed installments, and amounts to 212,360 rubles.

Business entities providing jobs have obligations to deduct insurance premiums for employees:

• IFTS: directed for the purposes of compulsory pension insurance and in case of temporary disability or maternity;
• FSS - for industrial accidents.

In this case, the contributions are distributed among the Funds in the following proportions:

• pension - 22%;
• medical insurance - 5.1%;
• social insurance - 2.9%.

Certain categories of business entities received permission to pay reduced contributions at a reduced rate (for example, pharmacy activities and Skolkovo residents). The basis for the calculation is all transfers in favor of individuals (including remuneration), which are subject to contributions to the Pension Fund, MHIF, etc. If the amount of annual income received by an individual has exceeded the limit approved by the Government, then a regression scale is applied, according to which a reduced rate or full exemption is used.

When does an individual entrepreneur have to pay contributions to the Pension Fund for employees in 2019: "pension", "medical" and "social" deductions are made for hired personnel every month until the 15th day.

From the beginning of 2019, business entities will have to submit reports on contributions to the Pension Fund of the Russian Federation and local health insurance companies in a new format. The introduction of a single calculation replaced the outdated reports RSV-1 and 2, 4-FSS. If the individual entrepreneur staff is less than 15 people, the reporting is submitted in hard copy, more - in electronic form. The PFR, on a monthly basis, requires individual entrepreneurs who have hired workers to submit a SZV-M report (data on working pensioners). In addition, it is required to submit an annual report to SZV-STAZH (reflects the insurance record of personnel). The latter form is an innovation, the first application will begin in 2019.

Individual entrepreneurs who are on a simplified regime with an income base or UTII can use the right to reduce tax deductions by the value of insurance premiums, guided by the following principles:

• with the obligation to pay only single contributions, that is, in the absence of hired personnel, the individual entrepreneur will be able to deduct from tax or advance payments on a simplified basis the entire amount of contributions transferred (including the transferred 1% for income exceeding the threshold value of 300 thousand rubles). Individual entrepreneurs on imputation can also reduce the payment by the full amount of the contribution;
• employers who provide jobs are allowed to reduce the value of the tax payment by 50% of the amount of contributions paid for themselves and their personnel.

It should be noted that a reduction in the size of the tax burden is possible only within the limits of the amount of contributions deducted for the same billing period as the calculated tax. Individual entrepreneurs are allowed to reduce UTII and advance payments for simplified payments by the volume of quarterly insurance payments.

For late payment of fees, the FTS will impose a fine on the entrepreneur in proportion to the amount of overdue obligations. The minimum amount of sanctions is 20% of the debt. However, the penalty is imposed only in cases of unintentional delay in payment. However, if the regulatory authorities prove that the individual entrepreneur knew about the upcoming payment, had the funds to transfer, but did not deliberately do this, then the fine will increase significantly, penalties for each day of delay will be added to it (1/300 of the Central Bank's rate daily).

To reduce penalties, you will have to resort to legal proceedings and prove innocence, more precisely, the presence of force majeure circumstances that prevented payments from being made on time (for example, hospitalization). The size of the minimum fine can be reduced by 2 times, while the accrued penalties are not subject to cancellation.

Timely making payments will allow the presence of a current account (although this is not mandatory for an individual entrepreneur). To pay, you will need to generate a payment order.

To fill it out correctly, you can ask for help on automated services (in particular, the FTS website has the ability to generate payments, for this you need to follow the link https://service.nalog.ru/payment/payment.html), the office of the serving bank or use the rules :

• the taxpayer status contains the code "09";
• The checkpoint is not filled;
• FULL NAME. are prescribed completely, without abbreviations. Account details are entered in the appropriate fields. It is important to know the details of the territorial body of the Federal Tax Service;
• since fixed payments are transferred for 12 months, the period field is filled in as follows: ГД.00.18, in case of payment for 2019.

The line of payment must be filled in, indicate that this is a transfer of a fixed fee for a certain period (indicating the time period), then indicate the fund number.

Summing up, it is worth noting that innovations that have affected the principles of calculation will bring significant benefits to business entities in the future. Independence from the size of the minimum wage will allow you to get tangible savings in the future.

My name is Elena Shmelkova and I am glad to welcome you! It is I who can become your professional personal accountant and a reliable assistant in any of your activities.

At the moment, the main direction of my activity is

Comprehensive accounting support organizations and individual entrepreneurs, which includes not only full accounting

• Entering all primary documents into 1C as they are received and checking the correctness of their execution
• Accounting for an organization in 1C for the purpose of subsequent reporting
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• Connection to electronic systems for submitting reports to the IFTS and off-budget funds

but alsoensuring your safety as a taxpayer:

• Calculation and payment of all necessary taxes
• Compliance with a safe level of tax burden - from the point of view of the Federal Tax Service Inspectorate
• Preparation and submission of tax and accounting reports to the IFTS
• Formation and submission of "salary" reporting to the IFTS, Pension Fund and FSS of the Russian Federation
• Settlement of issues with the Federal Tax Service Inspectorate and funds (on reporting, amounts paid, supporting documents, etc.)
• Conducting regular reconciliations with the Federal Tax Service Inspectorate and funds in order to detect overpayments / debts to the state
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Recovery of accounting with its loss or complete absence.

Personnel accounting, including the maintenance of documentation for employees, the calculation of mandatory payments and personal income tax.

Over the years, I have accumulated a lot of experience in the field of wholesale and retail trade, provision of services, intermediary activities, I have successfully passed audits and tax audits many times.

Since 2007 I have been a member of the Institute of Professional Accountants of Russia, I have a VALID Certificate of Professional Accountant. I am well versed in the legislation of the Russian Federation, I know the standards of International Financial Reporting (IFRS), optimization of taxation and minimization of risks associated with entrepreneurial activitiesstew. I improve my accounting skills every year.

I work personally, without intermediaries. The working relationship is built within the framework of a civil law contract for the provision of accounting services.

Interaction with the client is carried out through electronic document management by e-mail or via VLSI, with a visit to the office as needed. Also, depending on the needs, it is possible to cooperate according to the scheme of a visiting accountant.

The contract for accounting services guarantees compensation for all fines / penalties existing in the Tax Code and the Code of Administrative Offenses, if they occurred through my fault.

I am responsible to you in accordance with the Civil Code, and not with the Labor Code as a full-time accountant. At the same time, I am responsible to you financially, not only during the period of validity of the contract for accounting support, but also within 3 years after the submission of reports for the corresponding period, even if the contract has already terminated.

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In addition to taxes, individual entrepreneurs pay compulsory insurance contributions to the Pension Fund, the Social Insurance Fund and the Compulsory Health Insurance Fund for themselves and their employees, if any. Unlike personal income tax, contributions to funds are not deducted from employees' salaries, but are paid by the employer-entrepreneur from their own funds. The entrepreneur is obliged to transfer to the funds for employees an amount equal to 30% of salaries, bonuses and other payments. This is how it works.

(If you don't want to go into details, hire an accountant or use Internet services such as Elba or My Business, they will tell you when, where and how much to pay, generate payment orders for the bank and send reports to government agencies in electronic form )

You have to:

• find out what insurance premiums you have to pay for yourself and your employees,
• understand the nuances,
• find out where and how to transfer money.

Insurance premiums for yourself

The insurance premiums of an individual entrepreneur for himself consist of two parts:

Fixed. In 2017 - 27,990 rubles. Each year the amount increases: compared to 2016, it has grown by almost 5,000 rubles. Most of the money - 23,400 rubles - is taken by the Pension Fund (PFR), and the remaining 4,590 rubles go to the Mandatory Medical Insurance Fund (FFOMS).

Additional. The FIU also requires 1% of annual income over 300,000 rubles (non-taxable amount), but no more than 187,200 rubles. So, if in 2017 the individual entrepreneur receives an income of 1 million rubles, the additional part of insurance premiums will be 7 thousand rubles. (1 million rubles - 300 thousand rubles): 100). When calculating the additional part, all income of the entrepreneur is taken into account, regardless of the applied taxation system. The sum of the fixed and additional parts of insurance premiums cannot exceed 191,790 rubles.

The fixed part of contributions is paid before December 31 of the current year, additional- until April 1 next. It is often more profitable to pay insurance premiums in installments, once every three months, before transferring taxes (they are paid quarterly), in order to apply a tax deduction, that is, to legally reduce the tax on the amount of insurance payments. We have about how to turn things around.

Entrepreneurs pay insurance premiums "for themselves" according to the details of the Federal Treasury Department the corresponding constituent entity of the Russian Federation with an indication of its tax office, with the exception of contributions for insurance against accidents, when the branch of the FSS is indicated. Contributions are automatically allocated to funds. You can pay from an individual entrepreneur's current account through an online bank or through a tax service

It is very important to indicate the correct BCC - the budget classification code, otherwise your money will be credited to other payments for which you have an overpayment, and for the required payment - arrears, and you will be charged fines and penalties. The error can be corrected, but it takes a lot of time. The code must be entered in the "KBK" field or, if it is not there, in the "Recipient" column.

• 182 1 02 02 140 06 1110 160 - insurance contributions to the Pension Fund (and fixed 23,400 rubles for 2017, and additional + 1% on income above 300,000 rubles),
• 182 1 02 02 103 08 1013 160 - insurance contributions to the FFOMS (in 2017 - 4590 rubles).

If you opened this year, then pay not 27,990 rubles, but less - according to the number of calendar days from the date of registration of the individual entrepreneur until December 31. So, if you became an entrepreneur on March 6, 2017, the fixed part of insurance premiums will be 22,948 rubles 79 kopecks: 19,185 rubles 48 kopecks in the Pension Fund of the Russian Federation and 3,763 rubles 31 kopecks in the FFOMS.

The insurance part of the premium must be paid, even if there is no income.
Entrepreneurs are exempted from contributions to the FSS "for themselves" in the event of temporary disability or in connection with motherhood.
Entrepreneurs are exempted from contributions to the Pension Fund and FFOMS "for themselves":

• undergoing military service by conscription,
• caring for a child under 1.5 years old, a disabled child or a person over 80 years old;
• spouses of military personnel living together in a remote area,
• spouses of diplomatic workers living together abroad.

Such your circumstances must be reported in writing to the regional offices of the Pension Fund of the Russian Federation, FSS and FFOMS, where you are registered as an entrepreneur, and attach supporting documents. You will be exempted from paying fees.
It is unprofitable to be an individual entrepreneur "in reserve". When the business does not bring money, it is better to submit an application for the termination of activities to the tax office (duty - 160 rubles). Again, you can at any time, the price of the issue is three days of waiting and 800 rubles of duty.

Insurance premiums for employees

There are no fixed contributions - payments are tied to the income of each employee. Individual entrepreneur, incl. those who apply the “simplified” pay according to the general tariff: in the Pension Fund of the Russian Federation - 22% to the salary, bonuses and other employee benefits, in the FFOMS - 5.1%, in the Social Insurance Fund (FSS) - 2.9%, and there are contributions to injury rate: 0.2% or more, maximum 8.5% ().

There are exceptions. If an entrepreneur uses the “simplified” system, his income does not exceed 79 million rubles. per year, is engaged in any type of activity from a wide list of subparagraph 5 of paragraph 1 of Article 427 of the Tax Code and the share of income from these activities is at least 70%, then he deducts 20% instead of 22% to the Pension Fund of the Russian Federation, to the FSS - only for injuries , but in FFOMS - nothing.

Contributions to the Social Insurance Fund cease to be accrued from the moment your employee's income exceeded 755,000 rubles during the year. If the income has reached 876,000 rubles, from what is in excess of this amount, the PFR asks for less - 10%.

Employees must be paid at the end of each month- until the 15th day of the next. For example, contributions for November will have to be paid before December 15th.
Those who do not comply with these deadlines are charged a penalty for each day of delay in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation per day (from 27.03.2017 - 9.75% per annum).
If an entrepreneur mistakenly underestimated the amount of insurance premiums, then he is fined at the rate of 20% of the unpaid amount, and if deliberately - then at the rate of 40%.

Contributions for injuries (from 0.2 to 8.5%) must be sent to the details of the FSS department, to which you are assigned as an employer.

• KBK - 393 1 02 02 050 07 1000 160.

All other contributions for employees are paid by entrepreneurs according to the details of their tax office, just like “for yourself”: from an online bank from an individual entrepreneur's current account or through a tax service - from a bank card of an individual or in cash at the bank's cash desk.

• 182 1 02 02 010 06 1010 160 - to the Pension Fund for pension insurance,
• 182 1 02 02 090 07 1010 160 - to the Social Insurance Fund for social insurance, in case of temporary disability and in connection with motherhood,
• 182 1 02 02101 08 1013 160 - to the FFOMS for compulsory health insurance.

Yes, employees are expensive. But we found it.

Prepared with the support of Shekhovtsov & Partners Law Firm

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Contributions to the PFR are accounted for on the individual personal account of a citizen. From the total number of contributions for years of work the size of the future pension will depend- the more contributions, the higher the pension. Therefore, all the necessary deductions are made and recorded on his personal account.

The obligation to pay insurance premiums to the FIU is established by the Tax Code, therefore non-payment or incorrect calculation of the amount of contributions is considered a tax offense. For non-payment of contributions or (if the payer, for example, is an individual entrepreneur) face serious fines, up to and including criminal liability.

Who pays contributions to the Pension Fund: employer or employee?

The payers of insurance contributions to the PFR include the persons listed in Part 1 of Art. 419 of the Tax Code of the Russian Federation. These include:

1. Payers making payments and other remuneration to individuals persons (employees). These are organizations, individual entrepreneurs, individuals. persons who are not individual entrepreneurs.
2. Payers who do not make payments and other remuneration to individuals persons. These can be individual entrepreneurs, lawyers, notaries, appraisers, patent attorneys in private practice, arbitration managers, mediators.

Citizens often confuse compulsory pension insurance contributions with a 13% tax rate (PIT). It is important to understand that the employee himself does not make contributions to the Pension Fund - this is done by his employer. And the amount of contributions is not deducted from salary employee. These funds are paid at the expense of the employer, and their amount is calculated based on the size of the wage fund.

If a citizen is self-employed (individual entrepreneur, lawyer, notary, etc.), then he makes contributions to the FIU "For himself"... This will depend on his annual income.

If a citizen belongs to several categories at the same time, then he needs to pay insurance premiums to the Pension Fund of the Russian Federation on each basis... For example, if an individual entrepreneur works for himself and at the same time has employees in the state, then he makes payments to the Pension Fund both, and separately for each employee.

Pension fund contributions in 2020 (table of rates in%)

The rates of insurance contributions for compulsory pension insurance are fixed in Art. 425 of the Tax Code of the Russian Federation. The rates of contributions to the FIU for 2020 are:

The premium rate of 10% when the base is exceeded is applied only for policyholders who pay premiums at the basic rate (the same 22%), and is not used for those payers who make contributions at reduced rates. The complete table of rates is presented below.

Category	Tariff rate
Simplified companies with preferential activities	22% (10% - over the limit)
Pharmacies on UTII
Entrepreneurs on the patent
Companies implementing the results of intellectual activity	20%
Companies operating in technology innovation, tourist and recreational areas
Simplified Nonprofit and Charitable Organizations
Organizations engaged in the production and sale of animated audiovisual products	8%
IT companies
Skolkovo project participants	14%
Organizations and individual entrepreneurs that have received the status of FEZ on the territory of Crimea and Sevastopol	6%
Residents of special economic zones
Companies making payments to ship crew members	0%

Note that the reduced tariffs for organizations using the simplified taxation system, pharmacies for UTII, individual entrepreneurship for the PSN or STS have been canceled from 01.01.2019. Now they pay insurance premiums at the general rate - 22% + 10%.

Add. contributions to the Pension Fund for harmful and hazardous working conditions

• The last day for paying monthly contributions to the FIU is the 15th day of each month.
• In the event that the 15th day falls on a holiday or weekend, then the payment deadline is shifted to the next business day.
• The transfer of contributions must be made in a timely manner and in full.

For self-employed citizens and individual entrepreneurs, the deadlines for transferring payments to the FIU, since they only pay them once a year.

The amount of insurance premiums is determined in rubles and kopecks. When filling out a payment order, you must specify the following payment identifiers:

1. TIN and KPP of the relevant tax authority that administers.
2. Beneficiary's name - the abbreviated name of the Federal Treasury body and then in brackets the abbreviated name of the tax authority.
3. KBK starting with "182" (actual values ​​can be found on the FTS website).

In the event of a violation of the deadlines or non-payment, as well as incomplete payment of insurance premiums, the payer faces a fine of 20 to 40% of the unlisted amount. In addition, if the amount of underpayment is significant, and the policyholder constantly evades payment, he may face criminal punishment (depending on the amount of damage).

How to check contributions to the Pension Fund

Employees can control the contributions to the FIU made by their employer. This is important, since as a result of the payment of insurance premiums to the Pension Fund of the Russian Federation, the employee's personal account is formed, the amount of which will determine the size of his future pension. Accordingly, the more contributions were transferred over the years of employment, the larger the pension will be (you can read how it is calculated in 2020).

• To find out whether the employer transfers insurance premiums and in what amount, you can visit the PFR branch at your place of residence or the MFC and get an extract from your personal account. You will need to have a passport and SNILS with you.
• In addition, information about the state of a personal account can be obtained without leaving home, in the Personal Account on the PFR website.