If a business entity decides to open its own business, then the simplest form of business organization is to register an individual as an entrepreneur. When the registration procedure is completed, this person has an obligation to make mandatory contributions to off-budget funds.
In 2019, in accordance with the norms of the Tax Code of the Russian Federation, there will be an increase in the amount of insurance premiums. These deductions must be listed by all citizens who. It doesn't matter if they have employees or not.
This year this amount also does not depend on the minimum wage, its size is fixed in the Tax Code of the Russian Federation for each year. These contributions are paid in without fail entrepreneur. This must be done even if the activity of the IP is not carried out.
Attention: Currently, a draft law is being considered in the legislature, according to which if an entrepreneur is retired, he will be able to receive exemption from the calculation and transfer of insurance premiums in a fixed amount.
The current tax legislation establishes the amount. Deductions to the FIU and the Compulsory Medical Insurance Fund are mandatory. In addition, there are contributions that the entrepreneur can make independently.
Pension and health insurance is mandatory for an entrepreneur. Now these insurance premiums are determined by the Tax Code of the Russian Federation in the amount fixed for 2018, 2019, 2020.
The table shows the values of these payments:
| Year | Pen fund, rub. | Honey fear, rub. | Total |
| 2018 | 26545. 00 | 5840. 00 | 32385. 00 |
| 2019 | 29354. 00 | 6884. 00 | 36238. 00 |
Important: it should be remembered that the fact of the implementation of the activity is not taken into account. He must calculate these payments from the moment of registration and until the date of his exclusion from the register.
Due to registration or deregistration, the entrepreneur has the right to recalculate the sizes discussed above, taking into account the period of time he actually worked in the year. It is necessary to review the amount of contributions in proportion to the time worked in the year.
In addition to the fixed amount of insurance contributions to the Pension Fund, determined by the Tax Code of the Russian Federation, if an individual entrepreneur carries out activities and receives an income of more than 300,000 rubles, he must make deductions from the amount of the excess received. In this case, a rate of 1% applies.
The algorithm for calculating this part of insurance transfers can be presented in the form of a formula:
(Actually received IP income - 300,000) * 1%
Attention: when calculating the actual income of an individual entrepreneur for the year, all amounts of revenue should be included in the calculation, even if they are received as a result of various tax regimes.
Based on this, the IP revenue for these purposes is taken into account as follows:
The entrepreneur must pay the amounts established by law within the established time limits. Since IP deductions are built from a fixed part and a variable part, there are different terms for them.
The entrepreneur must pay fixed payments by December 31, 2019. This term established for both contributions to the Pension Fund of the Russian Federation and to the Compulsory Medical Insurance Fund. However, the entrepreneur is given the right to independently determine in what part and how often to pay the specified contributions.
Attention: most often, individual entrepreneurs transfer them either once in full in a single payment, or quarterly. But the entrepreneur can make payments both monthly and several times a month.
It all depends on whether the subject has free funds. The main thing is that by the end of the year the entire amount has been transferred to the budget.
In some situations, it is better to make payments taking into account the taxation regime applied by the individual entrepreneur:
Attention: if an entrepreneur works independently, without employees, then the sums insured paid on time will allow him to reduce the tax on special regimes down to 0.
The variable part of the insurance premiums, which the individual entrepreneur makes for himself in the amount of 1% of the amount of excess income of 300,000 rubles, must be transferred to the budget in a separate payment no later than July 01 of the following reporting year.
From 2019, there will be a change in the CBC to transfer the contributions of entrepreneurs for themselves.
For PF contributions:
For deductions for compulsory medical insurance:
Starting from 2019, it will be necessary to use the following CSCs:
For PF contributions:
For deductions for compulsory medical insurance:
The website of the Federal Tax Service offers a convenient tool with which you can generate payment documents for the bank. Let's see how to do it:
Step 1. Go to the portal of the FTS. Page for generating a receipt for payment: https://service.nalog.ru/payment/payment.html
Step 2 As a payer, you must select an individual entrepreneur. Next, you need to specify the type of form " settlement document", then select " Payment document". Using this item, you can get a receipt, which is payable through the bank's cash desk, or by electronic money directly through the portal of the Federal Tax Service.
If instead of "Payment document" you specify "Payment order", then a payment form will be created for payment by bank transfer through a bank.
Step 3 Performs payment details. After selecting the last item, you must manually specify the CCC to which the payment will be made. The code must be entered without spaces and press Enter, after which the remaining fields will be filled in automatically.
If the BCF is unknown, then further fields must be filled in.
In the "Type of payment" field, indicate " Insurance premiums».
In the "Payment Name" field, enter the payment to be paid. For example, "Insurance contributions for compulsory pension insurance in a fixed amount credited to the budget of the Pension Fund Russian Federation for the payment of an insurance pension.
Step 4 Then you need to indicate whether the Federal Tax Service and OKTMO are in the same region or different, and put down these codes. OKTMO can be determined by address.
Step 5 In the "Status of the person" field, you need to select that the payment is made by the individual entrepreneur.
In the "Basis of payment" field, select the TP, which means for the current year. In the fields that appear, select "Annual payments" and the year for which the payment is made. The date of signature of the declaration can be omitted.
The order of payment leaves "5".
Then enter the amount of the contribution to be paid.
Step 6 In the fields that appear, enter information about the payer - his full name, TIN code, bank details.
Step 7. This completes the creation of the payment order. You must click the button "Create a payment order", print it and take it to your bank for execution.
If an entrepreneur opens a current account with Sberbank, he is provided with Sberbank Business Online Internet banking. With it, you can easily make the payment of the contribution without leaving your home. Let's consider the process step by step.
You need to enter the Internet system using the link: https://sbi.sberbank.ru:9443/ic/dcb/ To enter, use the TIN as a login and personal password. Next, you will need to confirm the login operation by entering the code from SMS.
You must select the item "Payments and transfers" and then "Payment to the budget". A document creation form will appear on the screen, in which you will need to enter data.
In the column "Amount of payment" you need to enter the amount of the contribution to be transferred. For a year, the entrepreneur has a fixed amount that can be paid immediately or in installments. The main thing is that by the end of the year it should be listed in full.
In the part of VAT, you need to indicate "VAT is not subject to".
Then you need to enter the details of the recipient of the contributions. They can be taken on the tax website https://service.nalog.ru/addrno.do, or received from the Federal Tax Service. For convenience, the details can be saved as a template, and further payments can be made using it.
The field "Payment for a third party" makes it possible to make a transfer for a third party.
In the field "Status of the payer 101" you need to enter 09, which means IP.
In the field "KBK 104" the required code of the KBK is written.
In the field "OKTMO 105" it is necessary to put down the assigned to the entrepreneur.
In the field "Basis of payment 106" TP is entered if the payment is for the same year.
In the field "Indicator of the tax period" for contributions, indicate the "Year" and its number of 4 digits.
Set the document number and UIN to “0”, select “Do not specify” for the payment date.
Attention: in the purpose of payment, it is necessary to verbally describe what the payment is made for. For example: "Insurance premiums for compulsory pension insurance for individual entrepreneurs in a fixed part for 2018." In fact, filling in this field is not so important, since the payment is posted, first of all, to the CCC.
The order of payment must be selected "5".
The system will check the correctness of filling in the fields. She will not let you save the payment if there are errors in it. If an error is displayed in the checkpoint, then since the entrepreneur does not have this code, it is necessary to enter "0".
After the payment is generated, it must be signed using the code from the SMS. After that, the payment will be completed.
The entrepreneur must pay contributions to the budget before the end of the period specified by law. If you do not comply with them, then the Federal Tax Service will have the right to impose a fine on him, as well as charge penalties.
The amount of the fine is determined based on the amount of the outstanding payment. Under normal circumstances, a fine of 20% of the amount not paid on time is charged. This rule applies if the entrepreneur did not pay the fine unintentionally, for example, he mixed up the payment date, forgot about the need to pay the contribution, etc.
But if the individual entrepreneur had the means to make the payment on time, he knew for sure that the payment was necessary, but deliberately did not make it, the fine will be increased to 40%.
Attention: in addition, for the entire period that has passed from the moment the last day of payment was completed until the day on which the payment was actually made, interest is charged. They are calculated on the basis of 1/300 of the Central Bank rate for each day of delay.
The amount of the fine can be reduced if the entrepreneur can prove through the court that he had compelling circumstances to commit non-payment. For example, at this time he was hospitalized. The minimum fine can be reduced by 2 times. Only the amount of accrued penalties is not subject to change - they will need to be transferred in full.
Entrepreneurship is associated with responsibility for compliance with the law, one part of which is the payment of mandatory insurance premiums, not only for employees, but also “for themselves”. Payment of IP to the Pension Fund 2019 terms of the amount have undergone significant changes on legislative level. In order not to incur unreasonable financial expenses, it is necessary to familiarize yourself with the new algorithms for calculating and transferring insurance premiums.
Insurance premiums are mandatory fees, the requirement to pay which is valid for companies and entrepreneurs. After the introduction 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 composition of the country's fiscal system. The purpose of paying the fee is to be able to receive financial support after retirement, maternity leave, sick leave, parental leave, as well as the opportunity to use medical care is free.
The beginning of last year was marked by the transfer of the function of monitoring compliance with legislative acts regulating the sphere of insurance contributions to the fiscal service, the correctness of calculations is constantly checked by the FSS.
They are divided into several categories, with a division according to the intended use, the transfer of IP to the Pension, Social and health insurance. Such payments allow you to receive payments in the event of retirement, disability due to illness, maternity leave. Entrepreneurs without hired personnel can deduct maternity contributions at will, without coercion by the state.
Existing deductions for "injury" are excluded from the possible payment by the entrepreneur, even on his own initiative.
Business entities transfer insurance premiums:
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:
The deferment is granted only for the duration of the above circumstances.
2018 was marked by adjustments to the principles for 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:
If the amount of profit received exceeded the established bar of 300 thousand rubles. per reporting year, the businessman was obliged to transfer an additional contribution. In the first month of 2019, by decision of the Government, 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 questions about how to pay individual entrepreneur contributions to the FIU in 2019. An innovation was the establishment of unchanged values of insurance pension and medical deductions for individual entrepreneurs who are solely employed in business. Another innovation is independence from any fluctuations in the planning and economic indicators of the state, because the Government of the Russian Federation intends to equalize the minimum wage with living wage, which would inevitably lead to a significant increase in fees. New order will allow maintaining the level of the tax burden in 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 liability in accordance with applicable law.
Entrepreneurs are obligated to pay a fixed amount of contributions, regardless of whether they act as an employer or act alone.
Since the beginning of 2019, improved algorithms for calculating deductions “for themselves” in the PFR have been applied to business entities:
The income accepted for calculation is:
If the entrepreneur has not submitted information about income, the calculation is based on the maximum amount, that is, 8 minimum wages. After updating the information, a recalculation will be carried out.
Deciding when to pay Pension Fund IP in 2019, more precisely, in what order, is taken individually by each business entity.
It is allowed to deduct contributions in the following ways: in a lump sum payment, the entire amount or in several, dividing the terms for paying contributions to the PFR in 2019 for individual entrepreneurs into quarters, for example:
The deadline for paying fixed payments for individual entrepreneurs in 2019 is December 31, 2019 for additional payments. 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, it is required to be guided by the calculation: the minimum wage at the beginning of the calendar year is 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 also made adjustments to the calculations of the mandatory deduction for the entrepreneur’s health insurance “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 required to pay, regardless of the presence or absence of business activity, turnover on accounts and the amount of income received.
Individual entrepreneurs of the heads of peasant farms also deduct, according to the new legislation, fixed at the level of 26,545 rubles. "pension" contribution, 5 840 rubles. - "medical" for all participants of the peasant farm, including individual entrepreneurs.
If the head of a peasant farm, which is an individual entrepreneur, has additional lines of business that generate income, deductions are made on two grounds:
Important: since 2017, insurance premiums are deducted not to the Funds, but to the tax authorities on a territorial basis. This led to a change in the details of the KBK. Updates are available on the FTS website.
In 2019, the entrepreneur undertakes to pay contributions “for himself” only for the time he is as an individual entrepreneur, that is, as long as the USRIP contains a record of the current business.
To calculate the amount of the contribution, the following facts must be taken into account tax legislation countries:
At the same time, answering the question, payment to the pension fund for an individual entrepreneur who was deregistered in 2019, by what date should be made, it is worth noting that the entrepreneur has 15 calendar days to close the debt on 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 maximum size contribution, now it is 8 fixed contributions, and amounts to 212,360 rubles.
Business entities that provide jobs have obligations to pay insurance premiums for employees:
At the same time, deductions are distributed among the Funds in the following ratios:
Certain categories of business entities have received permission to pay reduced fees at a reduced rate (for example, pharmacy activities and Skolkovo residents). The calculation is based on all transfers in favor of individuals (including remuneration), which are subject to taxation by contributions to the Pension Fund, Compulsory Medical Insurance Fund, etc. If the amount received individual annual income 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" contributions for hired personnel are made 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 CHI in a new format. The introduction of a unified calculation replaced the outdated RSV-1 and 2, 4-FSS reports. If the staff of the individual entrepreneur is less than 15 people, the reporting is submitted in printed form, more - electronically. The FIU, on a monthly basis, requires individual entrepreneurs with employees to provide an SZV-M report (data on working pensioners). In addition, it is required to submit an SZV-STAZH report annually (displays the length of service of the personnel). Last form is an innovation, the first application will start from 2019.
Individual entrepreneurs who are on a simplified regime with an “income” base or UTII can take advantage of the right to reduce tax deductions by the value of insurance premiums, guided by the principles:
It should be noted that the size reduction tax burden possible only within the limits of the amount of contributions deducted for the same billing period, which is the calculated tax. Individual entrepreneurs are allowed to reduce UTII and advance payments under simplification by the volume of quarterly insurance payments.
For late payment of the fee, the Federal Tax Service will impose a fine on the entrepreneur in proportion to the amount of overdue obligations. Minimum size 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 deliberately did not do this, then the fine will increase significantly in size, penalties will be added to it for each day of delay (1/300 of the Central Bank rate daily).
To reduce penalties, you will have to resort to litigation and prove innocence, more precisely, the existence of force majeure circumstances that prevented payments from being made on time (for example, hospitalization). The amount of the minimum fine can be reduced by 2 times, while the accrued penalties are not subject to cancellation.
Having a current account will allow you to make payments on time (although this is not mandatory for individual entrepreneurs). For payment, you will need to create payment order.
For correct filling, you can seek help from automated services (in particular, the website of the Federal Tax Service 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 servicing bank or use the rules :
The payment purpose line must be filled in, indicate that this is a transfer of a fixed fee for a certain period (indicating the time period), after specifying the fund number.
Summing up, it is worth noting that innovations related to 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.
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 Pension Fund of the Russian Federation is established by the Tax Code, therefore, non-payment or incorrect calculation of the amount of deductions is considered 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.
Payers of insurance premiums to the FIU include persons listed in Part 1 of Art. 419 tax code RF. These include:
Citizens often confuse mandatory pension insurance contributions with taxation at a rate of 13% (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.
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 premium rate of 10% when the base is exceeded applies only to policyholders who pay premiums at the basic rate (the same 22%), and is not used for those payers who make deductions at reduced rates. The full table of rates is presented 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% |
Note that reduced rates 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%.
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:
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).
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).
Compulsory insurance contributions are provided for both employers who pay them from payments to their staff, and for self-employed persons without employees who are required to transfer these payments for themselves. Every employer using hired labor must make contributions to ensure the pension, social and medical insurance of their employees. These deductions are called insurance premiums and are mandatory. Transfers are made monthly to off-budget funds. Employers include any person who has staff in respect of which payments of various nature are made. In addition, self-employed persons without staff are required to transfer insurance contributions for themselves to health and pension insurance. The procedure and terms for paying insurance premiums are determined by law No. 212-FZ, this legislative document was adopted on 07/24/09 and edited on 12/29/15.
The fifteenth article of the law No. 212-FZ defines the features of the payment of insurance contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation from remuneration accrued to employees. The obligation to calculate and pay insurance premiums lies with the employer, who is obliged, upon the fact of the calculated salary of each employee, to accrue at the current rate.
Within the period established by the said law, it is necessary to transfer cash separately to the Pension Fund of the Russian Federation (contributions for mandatory medical and pension insurance - CHI and OPS) and the FSS (contributions for social insurance- OSS).
Calculations are made for each employee individually, since the calculation should take into account the total earnings of a particular employee since the beginning of the year in order to compare it with marginal base to calculate contributions.
After calculating the contributions of each employee, the resulting figures are summarized for individual types of insurance. The received amounts are transferred by separate payment orders to compulsory medical insurance, OPS and OSS. The first two payments are made to the Pension Fund, the last - to the FSS. Payments are subject to transfer within the period established by the second paragraph of Article 15 of Law No. 212-FZ. Amounts are paid without rounding and only in non-cash form. Cash payments with state funds are not applied.
The money is transferred to the branch of the fund, which is located at the address of the main office of the company. If there are separate subdivisions with their own employees who are paid by the subdivision itself, then the contributions for these employees must be paid at the location of the separate subdivision. If they are located outside the Russian Federation, then payment must be made at the place of the head office.
Payment of the contribution consists in the formation of a payment document indicating the correct amount of the contribution and the corresponding CCC.
The funds consider the contributions paid on the date that corresponds to the day the payment is submitted to the bank, provided that there is a sufficient amount on the company's account.
If the payment is withdrawn by the company, or the bank returned it, then it is considered that the contributions have not been paid. Also, payments will not be considered as payment of insurance premiums if the orders are filled out incorrectly (with the exception of TIN and KPP, which may contain errors).
Violation of the terms of payment entails the accrual of a penalty, the amount of which is determined as the unpaid amount multiplied by the days of delay and by 1/300 of the refinancing rate.
Upon termination of the activity of the organization or individual entrepreneur of the employer, it is necessary to fill out the calculation for each type of contributions for the time period from the beginning of the year to the day the calculation is formed and submit it to the appropriate fund before the day the application for closing the activity is submitted.
The difference between the amount of the contribution from the calculation and the amount already paid is subject to transfer within fifteen days from the date of transfer of the calculation to the fund.
If the company is reorganized, then all obligations, including the payment of insurance premiums, are transferred to the successor.
Contributions to compulsory and additional tariffs, as well as contributions to compulsory medical insurance at a rate of 5.1%, are transferred to the Pension Fund. It is the FIU that administers medical contributions and controls their payment.
The deadlines for the transfer of these payments are established by the fifth paragraph of Article 15 of Law No. 212-FZ, which stipulates that payment must be made before the fifteenth day of each month. The payment is made for the past month, for which the wage. If this date coincides with a day off, the deadline for making deductions is transferred to the working day following the day off.
In 2016, it is not required to separate the pension payment into a funded and insurance component; the Pension Fund will do this on its own. To fill out the payment, the CBC is taken, corresponding to the payment of the insurance part. The previously planned breakdown of payment into contributions from payments within and above the limit in 2016 was not implemented.
Pension contributions at an additional rate are paid with a breakdown into 2 payments in accordance with the category of employees.
The FSS pays mandatory social Security contributions calculated at the rate of 2.9% of remuneration not exceeding the limit for 2016 set at 718,000 rubles. At the same time, the calculated amount can be reduced by the amount of paid social benefits, hospital benefits.
The payment deadlines are approved by the fifth paragraph of Article 15 of Law No. 212-FZ - until the 15th day inclusive of the next month. If this number falls on a weekend, the due date will be postponed to the next business day.
The payment is made in one amount, a sample of filling out the payment order is on the FSS website.
Contributions should be made within the specified period, even if the salary of employees is calculated and issued in one month. The actual date of payment of income is not fundamental, it is important to comply with the deadline specified in Law No. 212-FZ.
Example:
April 2016 company staff were paid salaries on 30 April. When do you need to pay insurance premiums?
Deadline for transfer - until May 15 inclusive. Since this day corresponds to a day off according to the calendar (Sunday), the last day for the transfer is May 16.
Law No. 125-FZ of July 24, 1998 also provides for the payment of mandatory contributions from accidents and occupational diseases. This type insurance refers to social, and the contribution for it is paid to the FSS. The rate of this payment varies depending on the class of occupational risk.
Transfer term this payment the same as for other contributions - no later than the 15th day of each month. This period was introduced by the editing order No. 394-FZ of 12/29/15.
The sixteenth article of Law No. 212-FZ determines the procedure for paying contributions by those persons who do not use hired labor. Such persons make deductions for themselves. Their size is either fixed or conditionally fixed - it depends on the amount of annual income and the type of payment. Such payers include individual entrepreneurs, GKH, notaries and other persons conducting private practice.
Self-assessment in 2016 is made at the following rates:
The calculation is made for each type of deductions and are transferred by different settlement and payment documents within the period established by the second paragraph of Article 16 of Law No. 212-FZ.
To terminate the activity of an individual entrepreneur, an appropriate application is submitted to the tax office, on the basis of which the fact of the closure of individual entrepreneurship at the state level is recorded. At the same time, pension and medical contributions must be made within fifteen days from the date of official closing of the IP.
The second paragraph of Article 16 of Law No. 212-FZ determines that contributions should be paid:
All entrepreneurs are required to pay insurance premiums “for themselves”. In this article, we will talk about the insurance premiums of individual entrepreneurs in 2019.
For USN is all income received during the year ( column 4 of section I of the book of accounting for income and expenses). Costs are not taken into account, even if you apply STS income minus expenses.
For UTII is the total imputed income for the year the sum of the values on line 100 of section 2 of the UTII declarations for each quarter).
For patent system is the potentially receivable income specified in the patent ( line 010). If the patent is issued for a period of less than 12 months, then the income must be divided by 12 and multiplied by the number of months for which the patent was issued ( line 020).
If you combine several tax regimes, then the income for each of them is summed up.
If you registered as an individual entrepreneur or ceased operations in 2019, then you need to pay contributions not for the entire year, but from the date of registration or until the date of termination.
Example. If Ivan registered as an individual entrepreneur on March 1, then he needs to pay insurance premiums only from March 1 to December 31 - 30,198.34 rubles.
The exact amount of contributions for a partial year can be calculated using the premium calculator on our website.
The fixed part of the contributions must be paid before Dec. 31 year, additional 1% - up to July 1 next year.
Contributions can be paid at your discretion in several payments ( e.g. monthly or quarterly) or once a year. The main thing is that the entire amount is paid on time.
If you have terminated your activity as an individual entrepreneur, then you must pay contributions within 15 calendar days from the date of termination.
Contributions are transferred to the tax office at the place of residence of the individual entrepreneur. Contributions can be paid from the IP current account, from personal card on the tax website or in cash on a receipt at Sberbank.
Attention! You can pay insurance premiums via the Internet only from a personal card or account.
CSC for payment of contributions from 2017:
CSC for payment of contributions until 2017:
Advance payments and tax on the simplified tax system can be reduced by paid insurance premiums. To do this, contributions must be paid before the end of the quarter for which the tax is calculated.
Example. Advance payment according to the simplified tax system for the 1st quarter, it can be reduced by insurance premiums paid from January 1 to March 31.
If the entrepreneur does not have employees, then reporting is not required.
In case of non-payment of insurance premiums, the tax authority may charge penalties, approximately 10% per annum ( 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay), and write off the amount of debt from the current account.
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