Compulsory pension insurance how many percent. contributions to the pension fund. Reimbursement of tax payments through insurance premiums

Social insurance premiums- These are mandatory payments that must be made by all organizations and individual entrepreneurs. Payment of social insurance contributions entitles employees to receive various social guarantees. For example, sick leave, free medical care, pensions. Let us consider in more detail when, where and in what amount social contributions should be made.

Who should pay

All employers must pay social contributions. That is, organizations and individual entrepreneurs who have hired at least one employee, as well as individuals who do not have the status of an individual entrepreneur, but who make any payments to employees. In addition, such an obligation is vested in individual entrepreneurs who work for themselves, for example, lawyers, notaries.

Quite often there are situations when one person falls under several categories of payers of insurance contributions. In this case, it is necessary to make insurance premiums for each reason. For example, an individual entrepreneur who has employees. In this case, he must pay for himself and for the workers.

Social security contributions and their types

There are four types of insurance social contributions:

1. Mandatory pension insurance.
2. Compulsory health insurance.
3. In case of temporary disability and motherhood.
4. In case of injury at work and occupational disease.

The IFTS is responsible for the administration of the first three types of social insurance contributions. The FSS is responsible for insurance payments for injuries. The total rate of the first three types is 30%. If the limit value of the base does not exceed 1,150,000 rubles. - for the OPS and 865,000 rubles. - for OSS, then the rates for each insurance social contribution will be:

• OPS - 22%;
• CHI - 5.1%;
• VNiM - 2.9%.

If the value of the base exceeds the established limit, the insurance rates will be as follows:

• OPS - 10%;
• CHI - 5.1%.

At the same time, payments exceeding the size of the marginal base are not subject to insurance premiums for VNiM.

As for payments to the FSS, their rate can range from 0.2 to 8.5%, depending on the class of professional risk, which must be confirmed annually.

IP deductions for yourself

For individual entrepreneurs who make insurance contributions for themselves, fixed amounts are provided. For OPS, if the amount of income does not exceed 300,000 rubles:

• 26 545 rubles — for 2018;
• 29 354 rubles — for 2020;
• 32 448 rubles — for 2020

If the amount of income is higher than the established limit, you will have to pay 1% of the excess amount, but not more than:

• 212 360 rubles — for 2018;
• 234 832 rubles — for 2020;
• 259 584 rubles — for 2020

Deductions for CHI, regardless of the amount of income, are:

• 5840 r. — for 2018;
• 6884 r. — for 2020;
• 8426 r. — for 2020

As for insurance payments in case of VNiM, an individual entrepreneur has the right not to make them “for himself”.

When to pay

Organizations must transfer social insurance contributions on a monthly basis, before the 15th day of the month following the one in which this or that remuneration was accrued. There are other deadlines for individual entrepreneurs:

• OPS, if income is less than 300,000 rubles - until December 31 current year;
• OPS, if income is above 300,000 rubles - until July 1 of the next year;
• OMS and VNiM - until December 31 of the current year.

When and where to report

Below is a table showing the types of reporting, the receiving office and the filing deadlines.

Who pays insurance premiums

Any employer every month pays various insurance premiums from payments to its employees. If they work under an employment contract, then these are contributions:

• to the Pension Fund of Russia (in the PFR);
• to the Medical Insurance Fund (in FFOMS);
• for social insurance against illness and injury or for maternity (in the FSS).
• for insurance against accidents and occupational diseases (also in the FSS).

Contributions are also paid from payments to those employees who are registered in the company under civil law contracts:

• in the FIU;
• in FFOMS;
• for social insurance against accidents and occupational diseases, if it is specified in the contract.

Payments subject to insurance premiums

Insurance contributions are subject to payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and author's orders.

Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:

1. State benefits;
2. Compensatory payments upon dismissal, payments for compensation for harm, payment for housing or food, payment for sports or dress uniforms, the issuance of allowances in kind, etc.;
3. Amounts of one-time financial assistance, for example, at the birth or adoption of a child, in the event of the loss of a family member, in case of natural disaster and other emergencies;
4. Incomes, in addition to wages, received by members of communities of indigenous peoples from the sale of products of traditional craft;
5. Insurance payments for compulsory and voluntary personal insurance;
6. And other types of payments and compensations.

Limit base for calculating insurance premiums

Contributions to the PFR and the FSS are limited by the marginal bases for calculating contributions, which are annually indexed based on the growth of the average salary:

The maximum base for contributions to the PFR in 2020 is 1,292,000 rubles.

The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the marginal base, further contributions must be paid according to the new rules. When paying contributions at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is at a preferential rate, then in excess, contributions are not paid.

The maximum base for contributions to the FSS in 2020 is 912,000 rubles.

If the base is exceeded, then no fees need to be paid.

There is no maximum base for contributions to CHI and injuries, therefore, all income received by an employee is subject to contributions.

Insurance premium rates in 2020

Consider the main rates of insurance premiums for employees in 2020:

1. For mandatory pension insurance - 22%.
2. For compulsory health insurance - 5.1%.
3. In case of temporary disability and motherhood - 2.9%;
4. For injuries - from 0.2% to 8.5%, depending on the occupational risk class assigned to the main type of activity.

The table shows special reduced contribution rates for certain categories of payers established in 2020.

Category of the insured	for OPS, %	for CHI, %	at VNIM, %	General tariff, %	PFR from amounts over the base, %
Basic fare, no concessions	22	5,1	2,9	30	10
IT organizations of the Russian Federation that develop and sell computer programs and databases, as well as install, test and maintain them	8	4	2	14	-
Residents of a technology-innovative or tourist-recreational special economic zone	8	4	2	14	-
Participants of the Skolkovo project	14	0	0	14	-
Employers who pay salaries and remuneration to crew members of Russian ships. Only in relation to payments to ship crew members	0	0	0	0	-
Non-profit organizations on the simplified tax system in the field of social services, science, education, healthcare, culture, art or mass sports	20	0	0	20	-
Charitable organizations on the USN	20	0	0	20	-
Participants of the free economic zone of Crimea and Sevastopol	6	0,1	1,5	7,6	-
Residents of the territory of advanced social and economic development	6	0,1	1,5	7,6	-
Residents of the special economic zone in the Kaliningrad region	6	0,1	1,5	7,6	-
Residents of the free port of Vladivostok	6	0,1	1,5	7,6	-
Creators of cartoons, video and audio productions	8	2	4	14

In 2020, most employers on the simplified tax system will begin to pay contributions at a general rate of 30%, as the transition period has come to an end. Until 2024, charitable and non-profit organizations on the simplified tax system will be able to use a preferential rate of 20%.

Since 2020, several more categories of insurers have switched to basic tariffs:

• economic companies and partnerships that apply or implement the results of intellectual activity, the rights to which belong to their participants or founders - budgetary or autonomous scientific institutions or educational institutions higher education;
• organizations and entrepreneurs that carry out technical and innovative activities and pay employees working in technical and innovative or industrial and production special economic zones;
• organizations and individual entrepreneurs that have entered into an agreement on the conduct of tourist and recreational activities that pay employees who conduct this activity in special economic zones.

Since 2020, these categories have been paying contributions at a general rate of 30%, and if the maximum base for calculating mandatory pension insurance contributions is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.

Deadlines for payment of insurance premiums in 2020

Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a weekend or a holiday, then the contributions can be paid on the next business day. With contributions for injuries, the procedure is similar, but they must still be paid to the FSS.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer money to the tax office until December 31, and if your income exceeded 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service until July 1, 2020.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

Injury contributions are cash, sent through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their labor functions.

The employer is obliged to calculate a certain amount of them on a monthly basis in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• the availability of benefits on insurance premiums for injuries;
• Kind of activity;
• approved rates for insurance premiums for injuries.

Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to supervise the deductions in question. Therefore, there are some changes.

Recall that the features and rules for deductions for injuries are regulated by the Law of 1998 No. 125-FZ.

Which object of taxation

The deductions in question are made provided that the following is concluded with the employee:

1. employment contract (always);
2. civil law contract (when such a condition is stipulated).

The employer deducts With insurance premiums for injuries in 2020, regardless of whether or not the subordinates have the citizenship of our country.

Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:

• legal entities (regardless of the type of ownership);
• own business owner;
• an individual who has signed an employment agreement with another person.

Deductions to the FSS for injuries go from different types income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying salaries in products. Exceptions to the object of taxation for injuries are:

• state benefits;
• payments due upon liquidation of the enterprise or reduction of personnel;
• funds received for labor activity in especially difficult or dangerous conditions for health;
• financial assistance provided in the event of force majeure;
• payment for the passage of training or advanced training courses, etc.

Which injury insurance rates

The rate for insurance of employees against accidents and occupational illnesses related to production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are set by law.

There are 32 tariffs in total, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize the different degrees of risk and the corresponding contribution percentage. Injury insurance premium rates in effect in 2020 are shown in the table below (in %).

It is possible to determine the class to which the activity of the enterprise belongs according to 2 regulatory documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when applying to the FSS.

How much to transfer

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account accruals for the past 30 (31) days. This can be done using the formula:

CONTRIBUTIONS = B x TARIFF Where:

B– basis for contributions to injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is done like this:

B = Payments td/gpd - Payments n/a Where:

td/gpd payments- funds paid to an individual in accordance with an employment (civil law) contract.

Payouts n/a- Non-contributory payments.

On a note: when settlements with a person are carried out in kind, contributions are charged on the amount of money specified in the contract. VAT and excises are also taken into account.

EXAMPLE

Travel agency "Prestige" offers vacationers sightseeing tickets, as well as places to stay and vehicles. OKVED - 63.30.2. In February 2020, employees were paid a total salary of 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the amount of insurance premiums in the FSS.

Read also Sample payment order for payment of medical insurance premiums: 2017

1. 1. Calculate the base for the calculation of contributions:

B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.

1. According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.

The FSS makes allowances or discounts for some enterprises. Therefore, the amount of final contributions can be further increased or reduced.

New data for discounts and surcharges in 2020

Employers make contributions "for injuries" in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 federal law dated 24.07.98 No. 125-FZ).

The amount of the discount (surcharge) is determined by a formula in which three indicators are involved:

1. The ratio of the costs of the FSS for the payment of security for all insured events with the insured and the total amount of accrued contributions;
2. The number of insured events for the insured per thousand employees;
3. The number of days of temporary disability for the insured per one insured event (excluding cases with a fatal outcome).

The average values ​​of these indicators by type of economic activity for 2020 were approved by the Decree of the FSS of the Russian Federation dated May 31, 2017 No. 67. For example, for the sale of retail food products, drinks and tobacco products in specialized stores, these values ​​are 0.07, 0.46 and 48.67, respectively .

What are injury insurance premium benefits

Organizations that make timely contributions to the Social Insurance Fund and do not allow accidents or the occurrence of occupational ailments may qualify for a discount on contributions for injuries.

Note that it is no longer possible to receive a benefit for 2020, since the application had to be submitted before November 1, 2017. But she will continue to do so.

The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of disability in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of groups I, II, III, the discount grows to 60%. The law does not require documentary confirmation of the rights to receive it.

EXAMPLE

LLC "Imperial-Stroy" offers services in the field of engineering design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2020, the company accrued a salary of 320,000 rubles to employees, as well as 73,000 rubles to disabled people of groups I and II. Determine the amount of contributions.

The activity of the LLC "Imperial-Stroy" belongs to the I class of professional risk, for which the tariff of 0.2% is set. Given the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. 1. for the main employees of LLC:

320,000 × 0.15% = 480 rubles

1. 1. for disabled workers (0.2 - 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The accountant of the company "Imperial-Stroy" must charge for March premiums for insurance against accidents and occupational diseases in the amount of 538.4 rubles.

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

Calculate IP contributions and make a payment

IP insurance premiums in 2020

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

The procedure for paying contributions to the PFR in 2020

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

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

An example of calculating IP insurance premiums for yourself in 2020

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

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

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

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

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

The amount of fixed IP contributions for 2020

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

• );
• ).

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

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

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

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

Payment term

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

Income calculation

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

IP insurance premiums in 2019

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

* Art. 2 of the Federal Law of November 27, 2017 No. 335-FZ.

The procedure for paying contributions to the PFR in 2019

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

An example of calculating IP insurance premiums for yourself 2019

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

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

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

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

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

The amount of fixed IP contributions for 2019

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

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

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

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

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

Income calculation

Tax regime	Income	Where do we get
BASIC (income from entrepreneurial activity)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / 2494@ "	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
STS (6% or 15%)*	Income subject to the Single Tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Russian Tax Code	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation	Section 2 p. 100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

IP insurance premiums in 2018

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

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

The procedure for paying contributions to the PFR in 2018

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

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

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

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

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

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

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

*To calculate insurance premiums for 2018, the minimum wage (SMIC) established as of January 1 of the reporting year is not used.

The amount of fixed IP contributions for 2018

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

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / 2494@ "	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
STS (6% or 15%)*	Income subject to the Single Tax. Calculated in accordance with Art. 346.15 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses
patent system	Potential income. Calculated in accordance with Art. 346.47 and 346.51 of the Russian Tax Code	Income from which the cost of a patent is calculated
UTII	Implied income. Calculated in accordance with Art. 346.29 of the Tax Code of the Russian Federation	Section 2 p. 100 Declaration on UTII. If there are several Sections 2, all amounts on line 100 are added up
ESHN	Income subject to UAT. Calculated in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation	The result of column 4 of the Book of income and expenses

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

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

In PFR and FFOMS in 2017

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

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

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

1. From 01/01/2017, these fixed contributions are paid according to the new CCC, as the administrator of these payments will change.
   Note: Which CSCs are operating in 2017, see the CSC Directory for 2017.
2. The rule * was canceled, according to which employees of the pension fund, in case of failure to provide information on income to the IFTS, could accrue contributions to the entrepreneur in the maximum amount.

Recall that earlier for those individual entrepreneurs who did not submit information on income for 2015 to the tax office, instead of 22,261.38 rubles. for 2015, PFR employees could “ask” to pay the amount of fixed contributions in the amount of 148,886.40 rubles. Today, in the absence of income declarations for 2016 (and later periods), the maximum IP contributions will not be charged, since the rule on their accrual has been canceled since January 1, 2017.

The procedure for calculating contributions to the PFR in 2017

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

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

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

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

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

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

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

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

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

Fixed contributions for 2017

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

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

Calculation of contributions for an incomplete reporting period

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

Tax regime	Income	Where do we get
OSNO (business income)	Income subject to personal income tax, reduced by the amount of professional tax deductions. Calculated in accordance with Art. 227 of the Tax Code of the Russian Federation and the letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / 2494@.	Declaration 3-NDFL; clause 3.1. and clause 3.2. Sheet B
		The result of column 4 of the Book of income and expenses
patent system		Income from which the cost of a patent is calculated
UTII
ESHN		The result of column 4 of the Book of income and expenses

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

Payment term:

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

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

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

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2016

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

The procedure for calculating contributions to the PFR in 2016:

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

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

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

Fixed contributions for 2016

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

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

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

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

Calculation of contributions for an incomplete reporting period

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

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

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

Deadline for payment of fixed payments

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

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

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

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

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

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

fixed part 19356.48 rubles.
+

Total: 40356.48 rubles.

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

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

Insurance premiums of individual entrepreneurs
in PFR and FFOMS in 2015

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

The procedure for calculating contributions to the PFR in 2015:

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

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

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

Fixed contributions for 2015

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

expenses are not taken into account.

Income calculation

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

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

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

Example:

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

Total: 39610.80 rubles.

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

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

Until 2014, insurance contributions to the Pension Fund of individual entrepreneurs were the same for everyone and did not depend on the amount of income received. Since 2014, the procedure for calculating and paying contributions has changed, they will be divided into:

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

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

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

Fixed contributions for 2014

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

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

Calculation of contributions for an incomplete reporting period

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

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

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

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

Calculation of contributions for incomes over 300 thousand rubles

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

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

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

Income calculation

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

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

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

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

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

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

Total: 38328.48 rubles.

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

Reporting on insurance premiums and penalties for individual entrepreneurs

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

Deductions to the PFR are recorded on the individual personal account of a citizen. From the total number of contributions for the years of work will depend on the size of the future pension The more contributions, the higher the pension. Therefore, that all necessary deductions are made and accounted for 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 deductions is considered a tax offense. For non-payment of contributions or (if the payer, for example, is an individual entrepreneur), serious fines are threatened, up to criminal liability.

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

Payers of insurance premiums to the FIU include 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 of individuals. persons (employees). These are organizations, individual entrepreneurs, individuals. persons who are not IP.
2. Payers who do not make payments and other remuneration to individuals. persons. These can be individual entrepreneurs, lawyers, notaries, appraisers, patent attorneys engaged in private practice, arbitration managers, mediators.

Citizens often confuse mandatory pension insurance contributions with 13% taxation (personal income tax). It is important to understand that the employee himself does not make contributions to the Pension Fund - this is done by his employer. And contributions are not deducted from wages worker. 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 FIU for every reason. 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 FIU both and separately for each employee.

Contributions to the FIU in 2020 (table of rates in %)

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

The contribution rate of 10% in excess of the base is applied only to policyholders paying contributions at the basic rate (the same 22%), and is not used for those payers who make deductions at reduced rates. Full table rates are shown below.

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

It should be noted that reduced tariffs for organizations using the simplified tax system, pharmacies on UTII, individual entrepreneurs on PSN or simplified tax system were 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 dangerous working conditions

• The last day for paying monthly contributions to the FIU is the 15th day of each month.
• If the 15th falls on a holiday or weekend, the due date is shifted to the next business day.
• Payments must be made on time and in full.

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

The amounts of insurance premiums are 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. The name of the recipient is the abbreviated name of the body of the Federal Treasury, and then in brackets the abbreviated name of the tax authority.
3. BCC, starting with "182" (the current values ​​\u200b\u200bcan be found on the website of the Federal Tax Service).

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

How to check contributions to the Pension Fund

Employees can control the contributions to the FIU that their employer makes. This is important, since as a result of paying insurance premiums to the Pension Fund of the Russian Federation, the amount of his future pension will depend on the amount of which will depend on the employee's personal account. Accordingly, the more contributions were transferred over the years of employment, the greater the pension will be (as it is calculated in 2020, you can read).

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