1 of the amount of income sp. Insurance premium calculator

1.1 Individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter IP), pay insurance premiums as"fixed payment", which includes the payment of contributions based on the tariff, as well as the amount of insurance premiums accrued in the amount of 1 percent of the income of an individual entrepreneur.

Payment by individual entrepreneurs of insurance premiums to the PFR and the MHIF in a fixed amount is carried out in two ways:

With an income of up to 300 thousand rubles - based on the amount minimum wage labor (minimum wage) and the rate of insurance contributions to the FIU.

Thus, for 2014 had to pay contributions in the amount 20727.53 rubles, including:

If the income of the payer of insurance premiums exceeds 300 thousand rubles, the amount of the insurance premium will be the same amount plus 1 percent of the amount of the payer's income exceeding this amount. The payment deadline is April 1, 2015.

For the amounts of the "fixed payment" paid, individual entrepreneurs who do not make payments to employees have the right to reduce the calculated amount ( advance payment) single tax paid on application of the simplified tax system or UTII, without applying the limitation of 50 percent of the tax amount.

1.2. In case of creation farming one citizen who is the head of the farm, the payment of insurance premiums is carried out in a fixed amount without taking into account the amount of income received:

For 2014, the payment amount was:

for OPS: 5554 * 12 * 26% \u003d 17328.48 rubles,

for CHI: 5554 * 12 * 5.1% = 3399.05 rubles.

In the case of a farm consisting of a head and X members of the holding, a fixed amount is paid for each member of the holding:

for OPS - 17328.48 *X

for compulsory medical insurance -3399.05 * X.

1.3. Information on income from the activities of payers for the billing period, depending on the taxation regime they apply (general taxation regime, taxation system for agricultural producers, simplified taxation system, taxation system in the form of a single tax on imputed income for certain types activities, the patent system of taxation) the bodies of control over the payment of insurance premiums receive in the framework of interdepartmental cooperation from the tax authorities. For payers applying more than one taxation regime, taxable income from activities is summed up and, based on the results of the billing period, is also transferred by the tax authorities to the FIU.

1.4. In the event that the information of the tax authorities does not contain information on the income of taxpayers in connection with failure to submit they need reporting in tax authorities before the end of the billing period, insurance premiums for mandatory pension insurance for the past billing period collected by the bodies controlling the payment of insurance premiums in a fixed amount, defined as the product eightfold minimum size wages established federal law to the beginning fiscal year for which insurance premiums are paid, and insurance premium rate to the Pension Fund Russian Federation, increased by 12 times (8 minimum wage * tariff * 12 months). In 2014, this amount amounted to 138,627.84 rubles.

Therefore, all entrepreneurs, whether they operate or not, must report to the tax authorities at the end of 2014.

For many, this event is unexpected: the Ministry of Finance canceled the CBC for insurance premiums for individual entrepreneurs, which are transferred from income over 300,000 rubles. What is the order to cancel this KBK? Do I need to clarify the “one percent” payment if it was paid before May 3, 2018? Details - further.

What contributions do individual entrepreneurs pay “for themselves”

Recall that individual entrepreneurs pay (Letters of the Ministry of Finance dated February 12, 2018 No. 03-15-07/8369, dated 06.02.2018 No. 03-15-05/6891):

• a fixed payment for oneself, which does not depend on the amount of income;
• additional payment(1%) “for myself” from income over 300,000 rubles. in a year;
• employee contributions.

Amount and term of payment of the additional contribution

The additional contribution is limited to a maximum value.

The maximum amount of the additional contribution for 2017 is 163,800 rubles.

The maximum total amount of contributions to the OPS for 2017 is 187,200 rubles. (clause 1 clause 1 article 430 of the Tax Code of the Russian Federation).

The maximum amount of the additional contribution for 2018 is 185,815 rubles. The maximum total amount of contributions to the OPS for 2018 is 212,360 rubles. (clause 1 clause 1 article 430 of the Tax Code of the Russian Federation).

The deadline for paying the additional contribution for 2017 is no later than July 2, 2018, for 2018 - no later than 07/01/2019 (clause 2 of article 432 of the Tax Code of the Russian Federation).

Event History

At the end of last year, the Ministry of Finance established a separate CBC for individual entrepreneurs paying 1% contributions from individual entrepreneur income over 300 thousand rubles. - 182 1 02 02140 06 1210 160 (Order No. 255n of December 27, 2017). This news did not receive wide publicity, since order No. 255n was published only at the end of February, and already on March 1, the Ministry of Finance posted on its website new order- from 28.02.18 No. 35n. Now this document comes into force.

Therefore, from May 3, 2018, additional IP contributions calculated from incomes exceeding 300,000 rubles must be paid on the same BCC as the fixed part of contributions common to all. Namely 182 1 02 02140 06 1110 160.

If someone hurried to pay contributions to the CSC, introduced by Order of the Ministry of Finance dated December 27, 2017 No. 255n, the payment may have to be clarified. However, it is better to wait for official clarifications from the Ministry of Finance or the Federal Tax Service. However, in our opinion, there are no grounds for clarification. Indeed, at the time of payment, individual entrepreneurs used the existing CCC and did not violate anything.

For individual entrepreneurs, 1 percent over 300 thousand rubles of earned funds is transferred to the Pension Fund as an addition to the fixed element of insurance fees. Both types of contributions are unique and are paid to the businessman's personal account. In the first case, the amount of payment depends on the results of its activities, in the second case, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The terms for transferring those and other transfers to the fund are different and are not linked to each other.

What has changed when paying insurance premiums to the FIU in 2019 for individual entrepreneurs

Insurance fees accrued on the earnings and profits of citizens of the Russian Federation, further form pension savings, go to medical care or social security. Employees of enterprises with managers do not care about the need for the procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for sole proprietors:

1. Fixed funds paid by the PFR and then distributed to the pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.
2. The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

The formula for calculating insurance premiums was used:

Vz \u003d minimum wage * Svz * 12,

12 months in a year;

Vz - the value of fees;

Svz - the rate at which payment is calculated.

As a result, each entrepreneur could independently check whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.

From January 1, 2019, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then more. If the methodology had remained the same, the IP would have to pay much more than a year ago. Therefore, at the government level, they refused to link to this indicator and assigned ready-made amounts.

As a result, for 2019, the following amounts were determined to be deposited into the accounts of the PFR:

• within the framework of pension insurance - 29,354 rubles;
• within the framework of medical insurance - 6,884 rubles.

Fully the entrepreneur is obliged to pay 36238 rubles to his personal account.

The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.

Calculation of contributions for incomes over 300 thousand rubles

The individual entrepreneur determines the calculated share of “their” insurance fees at a 1 percent rate applied to income over 300,000 rubles. However, this amount also has a limit, even with a significant profitability of the entrepreneur's business. The restriction is established by Article 14 of Law No. 212-FZ. Until 2019, as for flat fees, this threshold depended on the minimum wage. But now it is simply approved by the Government of the Russian Federation in the amount of 212,360 rubles.

This means that only the amount of the 1% contribution that is less than or equal to the specified limit will be credited for contributions.

Now consider the methods for determining the calculated indicator for different systems IP taxation.

BASIC

AT tax legislation states that a rate of 1% applies to individual entrepreneur income exceeding the threshold of 300 thousand rubles. To avoid additional load, the revolution must not exceed the specified limit.

Since the introduction of the norm in the Tax Code of the Russian Federation under the term income, for some reason, the PFR understood revenue. As a result, it turned out that personal income tax on general mode was taken from the difference between receipts and expenditures, and insurance fees from revenue only.

Since the beginning of 2017, the situation has changed and the Ministry of Finance, in letter No. BS-19-11 / 160, admitted that it would be more correct to calculate the pension fee at a 1% rate from profit if it turns out to be more than 300,000 rubles. Profit in this case is understood as the difference between the income and expenses of the entrepreneur.

For 2019, this clarification has not lost its force, and the accrual rules will remain the same.

For example, the revenue of a certain individual entrepreneur was 1,090,000 rubles, and the confirmed expenses were 680,000 rubles. The estimated amount of the contribution to the FIU payable will be:

(1,090,000 - 680,000) \u003d 410,000 - 300,000 \u003d 110,000 x 1% \u003d 1,100 rubles.

"Simplified" gives the right to entrepreneurs to choose between two ways of forming tax base:

• from income, when income is taken as the basis Money per taxable period to the cash desk and to the current account, and the costs are not taken into account at all;
• from the difference between the sum of all receipts and the sum of expenses incurred.

In the first case, individual entrepreneurs apply a 6% single tax rate, in the second - 15%.

It would be logical to assume that the calculation of the 1% rate of pension accruals will follow a similar path. However, in practice, only the procedure for the “income” object fits into the logical scheme. Let's take a closer look at what's going on here.

"Income"

In order not to make an additional contribution to the FIU from an entrepreneur who has chosen this object, the income turnover should not exceed 300 thousand rubles. From any excess, it will be necessary to calculate 1% and pay the amount found to the fund.

For example, there is no one IP for 2017 for commercial operations received through the cashier and account 850,000 rubles. revenue. The calculation will be like this:

(850,000 - 300,000) x 1% = 5,500 rubles.

"Income minus expenses"

With this method of finding the base, the IP tax is levied on the difference between income and expenses, however, to calculate the 1 percent rate, all IP income is taken, that is, all receipts to the cashier and to the account.

For example, entrepreneurial revenue was 1,100,000 rubles a year, and expenses - 700,000 rubles. The estimated amount of the contribution will then be:

(1,100,000 - 300,000) x 1% = 8,000 rubles.

As you can see, the costs do not reduce income and are not included in the base for determining the fee.

Active discussions are currently underway in order to equalize the accrual rules pension contributions for OSNO and "simplified". In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance fees.

UTII

For “imputation”, slightly different rules apply. Here, the 1 percent rate is applied from an excess not of 300 rubles of actual, but of imputed income. Recall that this indicator is determined by a separate formula, in which there is basic return, physical indicator and adjustment factors. Most of the elements of the mathematical expression are determined by the type of business of the entrepreneur and the characteristics of the territory of doing business.

According to the rules of the regime, a declaration on the “imputation” is submitted quarterly, therefore, in order to calculate its annual value, the data from the report should be multiplied by 4. And then the limit of 300,000 rubles should be subtracted from the resulting number. If it is positive, 1% of it is found and deposited in the FIU.

For example, the quarterly income of an individual entrepreneur working in retail at UTII amounted to 320,000 rubles, then the calculation of the fee will look like this.

First, find the value of the twelve-month income:

320,000 x 4 = 1,280,000 rubles

Then the difference:

1,280,000 - 300,000 = 980,000 rubles

And finally, the amount of the contribution:

980,000 x 1% = 9,800 rubles

For PSN, the situation is similar to UTII. The estimated income is also taken as a basis, and not the actual income received. The document allowing to work within the framework of the regime indicates the potential value of revenue, which is taken as the basis for calculating the cost of the patent. This value should be taken into account when calculating the fee.

A patent is issued for a period of one to twelve months, and when determining the annual value, it is necessary to carry out an appropriate interpolation.

For example, a certain businessman took out a patent for four months for the activity of repairing shoes. The cost of the permit for this period is 240,000 rubles.

Let's calculate the fee:

(240,000: 4 x 12 - 300,000) x 1% = 4,200 rubles.

If an individual entrepreneur applies a number of taxation systems together, the calculation of the contribution at a 1% rate is carried out for each direction. Payment receipts can also be divided so that there are no misunderstandings later.

Reducing the advance payment for UTII and STS by 1%

The estimated fee in some cases is a significant amount, and the individual entrepreneur has a question: is it possible to reduce the advance tax on funds paid as a 1 percent fee. The legislation allows this operation for advance payments made in the past year by.

In the period for which the tax is calculated, the listed fees will not be able to influence the size of budget payments.

The process looks like this:

• Individual entrepreneurs need to calculate income under the simplified tax system, determine the tax and submit a declaration to the IFTS;
• pay tax;
• set the amount that is over 300,000 rubles;
• deduct 1% from these funds;
• pay the amount of the fee found to the FIU.

1. If the declaration is submitted to the IFTS in the first quarter, and the IP has managed to transfer the contribution before the end of March, then these funds can be deducted from the advance on the simplified tax system accrued for the first three months of 2019 (taxes in 2017 can no longer be touched).
2. If in April, the adjustment of the advance for the 2nd quarter is allowed.

For example, the profits of individual entrepreneurs (6 percent) exceed 300 thousand rubles. for 220 thousand rubles The fee will be:

220,000 x 1% = 2,200 rubles.

It was entered into the FIU in May, so it will be possible to reduce the amount of the advance only following the results of the second quarter. When the revenue in this time period is 100 thousand rubles, the advance will be:

100,000 x 6% = 6,000 rubles

Taking into account the contribution paid, the following should be included in the budget:

6,000 - 2,200 = 3,800 rubles

In addition to these nuances, there are features for simplistic entrepreneurs with “incomes” and for scammers. For these categories of individual entrepreneurs, if there are no hired personnel, it is allowed to reduce the imputed or single budget payment for all “their” contributions. In the presence of a staff of workers - only 50% for the "simplifiers".

When do you have to pay?

Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day of the current year. If the income of an individual entrepreneur exceeded 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% from the money earned above the specified threshold.

The results of the past period are summed up in the declaration. For 2019, when using the simplified version, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the individual entrepreneur will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.

Focusing on these dates, the deadline for paying a 1% fee with a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but the last days of this month fall on weekends, and therefore are transferred to the first working day).

Each entrepreneur has an obligation to pay a fixed IP payment for himself in Pension Fund as well as health insurance. This payment is mandatory for everyone. You can pay insurance premiums both in cash, through bank branches, and non-cash. Consider how to pay insurance premiums to the pension fund in 2018 for individual entrepreneurs in more detail.

Important changes in 2018-2019:

• An important point in 2017 was that since January the administration of insurance premiums was transferred to tax office. In this connection, payment is made to the Federal Tax Service. The tax office will also carry out inspections.
• Since 2018, the fixed part of contributions does not depend on the minimum wage.
• The payment term of 1% has been changed.
• Since 2019, the amount of payments has increased.

The amount of insurance premiums for individual entrepreneurs in 2018-2019

Fixed payment calculated from the minimum wage

Regardless of whether the entrepreneur has employees or what type of taxation applies, he is obliged to pay contributions to the Pension Fund of the Russian Federation and to compulsory medical insurance:

Attention! If the IP did not start activities from the beginning of the financial year or terminates activities before December 31, then the contributions are calculated for the corresponding worked period.

1% on excess income

Nothing has changed in the calculation of 1% - it is paid if the income exceeds the amount of 300 thousand rubles. The formula is simple: (Income - 300,000 rubles) * 1%.

So, when calculating 1%, the following must be taken into account:

• For UTII payers, it is necessary to take the amount of imputed income, and not the actual profit received.
• For USN 6%, the actual profit is taken.
• At STS income, reduced by the amount of expenses, currently only income is taken as the basis for calculating 1%, expenses are not taken into account.
• For OSNO, the basis will be the difference between income and expenses.
• For the Patent, it is necessary to take the estimated amount of the maximum profit, on the basis of which payments under the patent are calculated.

Deadlines for paying fees in 2019

The deadlines for paying contributions are established in the Tax Code of the Russian Federation:

• Contributions calculated from the minimum wage - no later than December 31 of the reporting year.
• 1% - no later than July 1 of the year following the reporting year.

Attention! Starting from 2018, the deadline for paying 1% is no later than July 1, earlier the deadline was no later than April 1.

Quite often, entrepreneurs have a question whether it is necessary to pay contributions quarterly or what will happen if the individual entrepreneur does not pay the quarterly contribution? An individual entrepreneur does not have an obligation to pay contributions quarterly, daily or according to another scheme - the main thing is to pay them within the established time limits.

This calculator is designed to calculate the amount of fixed insurance premiums of an individual entrepreneur “for himself” for OPS and CHI in 2019-2020. The service is absolutely free and allows you to calculate insurance premiums for a full and partial period.

Who pays

All individual entrepreneurs must pay insurance premiums, regardless of whether they conduct business, whether they make a profit, whether they have employees and what system of taxation they are on.

How are

Since 2018, the procedure for calculating IP insurance premiums has changed a lot. MOT is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts contributions.

In 2019, the amount of contributions for compulsory pension insurance (OPS) is 29,354 rubles, for compulsory health insurance (CHI) - 6,884 rubles.

In 2020, the amount of contributions for compulsory pension insurance (OPS) is 32,448 rubles, for compulsory medical insurance (CHI) - 8,426 rubles.

In addition to fixed contributions, individual entrepreneurs are required to pay an individual contribution if income in current year exceeded 300,000 rubles: 1% x (all income for the year - 300,000 rubles).

Payment terms

Fixed IP contributions for OPS and MHI must be paid no later than December 31 of the current year.

An individual IP contribution from income over 300 thousand rubles can be paid to choose from: until December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 next year(then as a deduction they can be applied only in the next year).

Free tax advice

KBK

The CCC for the payment of insurance premiums did not change in 2020. Contributions to the compulsory health insurance are paid to the CCC - 182 1 02 02140 06 1110 160, and contributions to compulsory health insurance to the CCC - 182 1 02 02103 08 1013 160. over 300,000 rubles (1%) in 2020 are paid to the same CCC.