Insurance premiums are obligatory payments for pension, medical and social insurance employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions has been again transferred to the Federal tax service, which until 2010 was already collecting such payments under the name UST (single social tax).

AT tax code a new chapter 34 has been introduced, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• obligatory health insurance;
• social insurance in case of temporary disability and maternity.

It is no longer necessary to pay these types of contributions to the funds, but to your own tax office. Injury contributions for employees remained in the introduction of the Social Insurance Fund, nothing has changed with regard to them.

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

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct activities or do not receive profit from it believe that the payment of mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be registered in state register IP, despite the lack of activity or profit from it, has its own reasons. Relatively speaking, no one prevents him, due to lack of income, to stop doing business, deregister, and, if necessary, register again.

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

Calculation of insurance premiums for individual entrepreneurs

The sole trader is required to pay insurance premiums for himself all the time while he has the status of a business entity, with the exception of grace periods for their non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for mandatory pension and medical insurance if they are temporarily not operating in the following cases:

• passing military service on conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse - a military man under a contract in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to the diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of the payment of contributions must be submitted to your IFTS.

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

And now the most important thing - about what amounts assessed contributions Are you talking about IP? For myself in 2019 individual entrepreneur must transfer payments only for compulsory pension and medical insurance. Transfer of social insurance contributions for sick leave and maternity payments IP produces on a voluntary basis.

IP insurance premiums in 2019 no longer depend on the size of the minimum wage ( minimum size wages), but are fixed amounts approved by the Government:

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

Insurance premium calculator for 2019:

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

The payout is made up of:

✐Example ▼

Suppose that an entrepreneur received income in the amount of 1,200,000 rubles in 2019. Calculate the amount of IP insurance premiums payable:

• pension insurance contributions will be calculated as follows: 29,354 + ((1,200,000 - 300,000) * 1%) = 38,354 rubles.
• health insurance contributions will remain at the same level and amount to 6,884 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 45,238 rubles.

An upper limit on the amount of contributions to the OPS has also been introduced - in 2019 this amount cannot exceed the figure of 234,832 rubles.

The above formulas showed the calculation of the cost of the full insurance year, if the entrepreneur was not registered at the beginning of the year or ceased activities before its end, then all calculated amounts are proportionally reduced. In these cases, only full months and calendar days (with an incomplete month) in which a person had the status of an entrepreneur should be taken into account.

Let's summarize:

• In 2019, individual entrepreneur contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 36,238 rubles, based on: 29,354 rubles of contributions to the OPS plus 6,884 rubles of contributions to compulsory medical insurance .
• If the amount of income exceeds 300 thousand rubles, then the amount payable will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.

What is considered income when calculating insurance premiums

The determination of income for calculating IP contributions depends on

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

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

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

If an individual entrepreneur combines tax regimes, then income from different modes summed up.

To choose the most beneficial taxation system specifically for your business, we recommend using free advice professionals who will help you choose a mode with minimal payouts.

Deadlines for payment of insurance premiums

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (that is, the amount of 36,238 rubles) before December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by making insurance premiums on a quarterly basis, which will be discussed in more detail in the examples.

Please note: there is no such thing as "insurance premiums for IP for the quarter." The main thing is to pay the entire amount of 36,238 rubles by December 31 of the current year in any installments and at any time. The breakdown of the specified amount into four equal parts is used only for conditional examples.

For example, if on the simplified tax system you do not expect income in the first and (or) second quarter, then there is no point in rushing to pay contributions. It may be more profitable for you to pay 3/4 or even all annual amount in the third or fourth quarter, when significant revenue is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

The essence of the opportunity to reduce the accrued single tax is that in a quarter in which a significant advance payment tax, you were able to take into account the amount of insurance premiums paid in the same quarter. In this case, the contributions must be transferred before you calculate the amount of the single tax payable.

As for UTII, there is no concept for it zero declarations on imputed tax. If you are a payer of this tax, then the lack of income will not be a reason for not paying it. You will still have to pay the imputed tax calculated according to a special formula at the end of the quarter based on the quarterly declaration. For just and it will be reasonable to pay insurance premiums every quarter in equal installments, if the quarterly amount of imputed income does not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2020 (previously, the deadline was until April 1 of the year following the reporting year). But if the limit is already exceeded at the beginning or middle of the year, then these additional contributions can be made earlier, because. they can also be taken into account when calculating taxes. The same rule applies here - tax reduction due to contributions paid in the same quarter before tax payable is calculated.

Insurance premiums for individual entrepreneurs with employees

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

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

• contributions for compulsory pension insurance of employees of the OPS - 22%;
• compulsory social insurance contributions OSS - 2.9%;
• compulsory health care contributions CHI insurance - 5,1%.

Additionally, a contribution is paid to the FSS for compulsory insurance from accidents at work and occupational diseases - from 0.2% to 8.5%. By civil law contracts the contractor's remuneration is subject to mandatory insurance premiums for the compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions should be stipulated by the contractual terms.

After the amount of the amounts paid to the employee from the beginning of the year exceeds the maximum value of the base for calculating insurance premiums (in 2019 it is 1,150,000 rubles), the payment rates for the OPS are reduced to 10%. The maximum value of the base for calculating insurance premiums for OSS in 2019 is 865,000 rubles, after which contributions for sick leave and maternity are not accrued.

Unlike individual entrepreneur contributions for oneself, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the settlement month.

If you need help selecting activities that offer the lowest premiums for workers, we recommend using free consultation our specialists.

Interestingly, the entrepreneur has the right to be employee from another IP, but cannot issue work book on himself. At the same time, the insurance premiums paid for him, as for an employee, do not exempt the individual entrepreneur from paying contributions for himself.

How to reduce the amount of taxes payable through insurance premiums

One of the advantages when choosing the organizational and legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on the transferred insurance premiums. The amounts of possible tax reductions payable will differ depending on the tax regime chosen and the availability of employees.

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

It is possible to reduce the accrued tax itself only by USN modes"Income" and UTII, and reduce tax base, i.e. the amount with which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on the OSNO. Entrepreneurs working only on the patent system, without combining regimes, cannot reduce the cost of a patent by the amount of insurance premiums. This applies to individual entrepreneur contributions both for themselves and for employees.

Our experts can help you choose the most suitable tax regime and tell you how to reduce insurance premiums correctly.

IP contributions to the simplified tax system with the object of taxation "Income"

Entrepreneurs in this mode, who do not have employees, have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). This does not need to be reported. tax authorities, but it is necessary to reflect the paid contributions in the Book of Income and Expenses and in the annual tax return according to USN. Let's look at some simplified examples.

✐Example ▼

1.IP using tax system USN "Income" and working independently, received an annual income of 380,000 rubles. The calculated tax amounted to 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the IP until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 36,238<0).

2. The same entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles (700,000 * 6%), and the contributions paid quarterly during the year - 40,238 rubles, at the rate of (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax payable will be only (42 000 - 40 238) = 1 762 rubles.

3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (while taking into account contributions for himself and for employees) by no more than 50%.

The IP discussed above with an annual income of 700,000 rubles. has two employees and paid 80,000 rubles as contributions for himself and for them.The accrued single tax will amount to 42,000 rubles. (700,000 * 6%), while it can only be reduced by 50% if there are employees, i.e. for 21,000 rubles. The remaining 21,000 rubles. single tax must be transferred to the budget.

Contributions of an individual entrepreneur using UTII

Individual entrepreneurs on UTII without employees can reduce the tax on the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017 it was allowed to take into account only contributions paid for employees, and in the amount of not more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII due to contributions is exactly the same as on USN Income, i.e. Individual entrepreneurs have the right to take into account the contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each quarter separately. In the quarter in which wage labor was not used, the tax can be reduced to 100%. And in the quarter when hired workers were involved, the tax is reduced only to 50%. Thus, an important condition for reducing the tax payable on the simplified tax system "Income" and UTII is the transfer of contributions quarterly and before the tax itself is paid.

Individual entrepreneur contributions when combining the simplified tax system and UTII

When combining such regimes, it is necessary to pay attention to the workers employed in these types of activities. If there are no employees in the “simplified” activity, but in the “imputed” one they are accepted into the state, then the STS tax can be reduced by individual entrepreneur contributions for themselves, and the UTII tax can only be reduced to 50% by the amount of contributions transferred for employees (Letter of the Ministry of Finance No. 03-11-11/130 of 04/03/2013).

And, conversely, in the absence of employees on UTII, individual entrepreneur contributions for themselves can be attributed to a reduction in the “imputed” tax, and the “simplified” tax can be reduced to 50% by the amount of contributions for employees (clarifications of the Ministry of Finance No. 03-11-11 / 15001 dated 04/29/2013).

According to Art. 346.18 of the Tax Code, when combining special regimes, taxpayers must keep separate records of income and expenses, which can be quite complicated and require contact with specialists.

Individual entrepreneur contributions when combining the simplified tax system and a patent

It has already been said above that entrepreneurs on the patent taxation system cannot reduce its cost by the amount of contributions. In the case of combining the simplified tax system and a patent, an entrepreneur who does not have employees can reduce the amount of a single tax on simplified activities by the entire amount of insurance premiums paid for himself (letter of the Federal Tax Service of Russia dated February 28, 2014 No. GD-4-3 / [email protected]).

IP on the simplified tax system "Income minus expenses"

Entrepreneurs in this mode take into account the contributions paid in expenses, thereby reducing the tax base for calculating the single tax. In expenses, you can take into account both individual entrepreneur contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the saved amounts will be less than on the simplified tax system “Income”.

IP on the general taxation system

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

IP reporting on insurance premiums

An individual entrepreneur who does not have employees should not submit reports on the payment of insurance premiums for himself. In 2019, an individual entrepreneur - an employer must submit the following reports, which reflect the amounts of contributions transferred for their employees:

• in the Pension Fund on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
• in the FSS quarterly in the form - no later than the 20th day of the month following the reporting quarter;
• in the IFTS quarterly in the form - no later than the end of the next month after the end of the reporting quarter;
• in the IFTS quarterly in the form - no later than the 30th day of the next month after the end of the reporting quarter;
• in the IFTS once a year in the form 2-NDFL - no later than April 1 for the previous year.

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2019, the following sanctions are provided for failure to submit reports and late payment of insurance premiums:

• Failure to submit the calculation within the prescribed period - 5% of the amount of contributions not paid on time, payable, for each full or incomplete month from the day set for its submission, but not more than 30% of the amount and not less than 1000 rubles (Article 119 (1 ) Tax Code of the Russian Federation).
• Gross violation of accounting rules, resulting in an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120 (3) of the Tax Code of the Russian Federation).
• Non-payment or incomplete payment of insurance premiums as a result of understating the base of their calculation, other incorrect calculation of insurance premiums or other illegal actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122 (1) of the Tax Code of the Russian Federation).
• Deliberate non-payment or incomplete payment of premiums - 40% of the unpaid amount of insurance premiums (Article 122 (3) of the Tax Code of the Russian Federation).
• Failure to submit within the prescribed period or submission of incomplete or false information of personalized reporting to the FIU - 500 rubles in respect of each insured person (Article 17 No. 27-FZ)

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

What is meant by the term "income" on which tax must be paid? This is the most important question of an entrepreneur who has received an income of over 300,000 rubles. The price of the issue is the amount of contributions that he will get out of his pocket and pay to the budget. Consider the procedure for calculating and paying insurance premiums for individual entrepreneurs. How to calculate contributions if activities are terminated or resumed during the year? You will find answers to these and other questions in the article.

Individual entrepreneurs act as payers of insurance premiums:

• as employers, if they have employees - in this case they pay insurance premiums in the same manner as organizations;
• for yourself - then the procedure for calculating and paying insurance premiums is special. We will consider it in the article.

General issues of calculating and paying individual entrepreneurs insurance premiums for themselves

1. Individual entrepreneurs pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund of the Russian Federation. Individual entrepreneurs do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (clause 6 of article TC RF), but they can do it voluntarily (clause 2 clause 1 article 419, clause 6 article of the Tax Code of the Russian Federation, part 3 of article 2 of the Federal Law of December 29, 2006 No. 255-FZ).
2. Individual entrepreneurs pay insurance premiums in the form of fixed payments, which consist of two parts:
   • permanent part - all individual entrepreneurs are required to pay (with some exceptions);
   • an additional (or variable) part paid by individual entrepreneurs with an income of more than 300,000 rubles. for a calendar year.

1. Individual entrepreneurs can be exempted from paying insurance premiums for themselves if they have submitted to the tax authority at the place of registration an application for exemption from paying insurance premiums and supporting documents (clause 7 of article TC RF, Federal Law of December 28, 2013 No. 400-FZ). The exemption covers the period:
   • military service;
   • caring for a disabled person of group I, a disabled child or a person who has reached the age of 80;
   • living with a spouse who is a contract military serviceman in an area where there is no employment opportunity, but not more than five years in total;
   • living abroad with a spouse working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

The application form for exemption from payment of insurance premiums can be found in the Letter of the Federal Tax Service of Russia dated 06/07/2018 No. BS-4-11 / [email protected]"About the recommended form of application".

1. The obligation to pay insurance premiums is valid from the moment of acquiring the status of an individual entrepreneur, i.e. from the moment of state registration (clause 1 of article of the Civil Code of the Russian Federation), and until the moment of termination of activity and exclusion from the USRIP.

Important point: if the entrepreneur is not excluded from the USRIP, then it is considered that he has not lost the status of an individual entrepreneur, which means that he is obliged to continue paying insurance premiums, regardless of whether he received income or loss, conducted his business or not, etc. (Letter of the Ministry of Finance of Russia dated September 21, 2017 No. 03-15-05 / 61112).

1. Terms of payment of insurance premiums for self-employed entrepreneurs:

Payment term	General order	For 2019	For 2020
Insurance premiums for compulsory pension insurance (OPS):
Fixed payment of contributions to the OPS for the year from income not exceeding 300,000 rubles.	Not later than December 31 of the current calendar year (during the year, you can pay in parts or at a time)	Not later than 31.12.2019	Not later than 31.12.2020
An additional amount of contributions to the OPS from income exceeding 300,000 rubles.	Not later than July 1 of the year following the expired billing period	Not later than 07/01/2020	Not later than 07/01/2021
Insurance premiums for compulsory health insurance (CHI):
Contributions to CHI for the year from income not exceeding 300,000 rubles.	Not later than December 31 of the current calendar year (during the year, you can pay in parts or at a time)	Not later than 31.12.2019	Not later than 31.12.2020
Contributions to CHI from income exceeding 300,000 rubles.	Not paid	—	—

If the last day of the term for paying contributions falls on a weekend and (or) a non-working holiday, the end of the term is postponed to the next working day following it (clause 7, article 6.1 of the Tax Code of the Russian Federation).

The entrepreneur decides for himself in what order he will pay insurance premiums in the form of fixed payments during the year. He is not obliged to draw up a payment schedule and strictly follow it. The main thing is that payments for the current year are paid before the end of the year. Otherwise, penalties will be charged on the amount of arrears under Art. NK RF.

1. Individual entrepreneurs cannot apply reduced rates of insurance premiums, tk. this preference is provided only for employers, and therefore only in respect of contributions for employees, and not for individual entrepreneur contributions for themselves.

The amount of fixed payments of individual entrepreneurs for themselves for 2019 and 2020 (Clause 1, Article 430 of the Tax Code of the Russian Federation):

The procedure for calculating additional contributions to the OPS

Additional contributions are paid only by those individual entrepreneurs who received income over 300,000 rubles in the current year. From the excess amount, a contribution is paid only to the FIU at a rate of 1% of the amount of income.

The formula for calculating additional contributions:

The amount of additional contributions to the PFR for 2019 = (Amount of income for 2019 - 300,000 rubles) x 1%

Important: The additional insurance contribution to the Pension Fund of the Russian Federation has a limit on the maximum amount. The amount of insurance premiums for the OPS for the billing period cannot be more than eight times the fixed amount (constant part) of insurance premiums for the OPS (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation).

Thus, the amount of additional insurance premiums for the OPS cannot be more than:

• for 2019 — RUB 234,832
• for 2020 — RUB 259,584

The main question to which you need to know the answer for the correct calculation of additional contributions to the OPS: “ How to determine the amount of income?»

The concept of "income" depends on the taxation regime applied by the individual entrepreneur:

Tax regime	Income tax paid	Income for calculating additional contributions to the OPS
BASIC	personal income tax	IP income reduced by professional deductions under Art. Tax Code of the Russian Federation (Clause 3, Article 210, Clause 1, Clause 9, Article of the Tax Code of the Russian Federation, Letters of the Ministry of Finance of the Russian Federation of March 29, 2017 No. 03-15-05 / 18274, Federal Tax Service of October 25, 2017 No. GD-4-11 / [email protected])
USN	Tax under the simplified tax system	All considered income in accordance with Art. 346.15 The Tax Code of the Russian Federation without taking into account the expenses incurred, both with the object of taxation "income" and with "income minus expenses" (clause 3, clause 9, art. Tax Code of the Russian Federation; Letters of the Ministry of Finance of the Russian Federation dated August 5, 2019 No. 03-15-05 / 58537, dated 14.01.2019 No. 03-15-05/578, Federal Tax Service of the Russian Federation dated February 19, 2019 No. BS-19-11/ [email protected] ; Decision of the Supreme Court of the Russian Federation dated 08.06.2018 No. AKPI18-273 sent by letter to the Federal Tax Service of Russia dated 03.07.2018 No. BS-4-7/ [email protected] for the uniform application of the provisions of Ch. 34 of the Tax Code of the Russian Federation)
UTII	imputed income tax	Imputed income for 4 quarters of the billing year (the sum of lines 100 “Tax base of the total” of section 2 of the UTII declaration) (clause 4 clause 9 article of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated 07.03.2017 No. BS-4-11 / [email protected])
Combination of several tax regimes	Taxes paid under the relevant taxation regimes	Taxable income from activities is summarized (clause 6, clause 9, article of the Tax Code of the Russian Federation)

We give the opinion of the regulatory authorities, but it does not always coincide with the opinion of the court. Moreover, court decisions may contradict each other (see, for example, Resolution of the Constitutional Court of the Russian Federation of November 30, 2016 No. 27-P, Ruling of the Supreme Court of the Russian Federation of April 18, 2017 No. 304-KG16-16937, Decision of the Supreme Court of the Russian Federation of June 8, 2018 on case No. AKPI18-273, Determination of the Supreme Court of the Russian Federation of February 19, 2019 No. 306-KG18-25467 and others).

Taking into account the constant part of insurance premiums, an individual entrepreneur can pay for the billing period:

Non-standard practical situations

The sole proprietor ceased operations and was deregistered before the end of the year

In this case, the individual entrepreneur is obliged to pay contributions within 15 calendar days from the date of deregistration. The amount of contributions must be adjusted in proportion to the hours worked in the calendar year in which the activity of the IP was terminated.

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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.

How to calculate the extra 1%

For USN is all income received during the year ( column 4 of section I of the book of accounting for income and expenses). Expenses are not taken into account, even if you apply the simplified tax system 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.

Individual entrepreneur insurance premiums for an incomplete year

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.

Terms of payment of insurance premiums

The fixed part of the contributions must be paid before 31th of December 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.

How to pay insurance premiums

Contributions are transferred to the tax office at the place of residence of the individual entrepreneur. Contributions can be paid from the current account of the individual entrepreneur, from a personal card on the tax website or in cash according to a receipt at Sberbank.

Attention! You can pay insurance premiums via the Internet only from a personal card or account.

How to fill out a payment order for payment of contributions

1. Payer status - 09
2. Checkpoint - 0
3. Your data: Full name (SP) //Address of residence//
4. Tax details
5. CBC code
6. OKTMO code
7. Payment basis - TP
8. Tax period - DG.00.2018
9. Order of payment - 5
10. Code - 0
11. Fields 108, 109 - 0, field 110 - not filled
12. Purpose of payment

1. In the Payer status field, enter 09 - individual entrepreneur.
2. Enter 0 in the checkpoint field.
3. In the Payer field, enter the full name (IP) //Address of the place of residence//.
4. In the Recipient field, enter the details of the tax office.
5. In field 104, enter the CSC code.
6. In field 105, enter the OKTMO code ( municipality code) at your address.
7. In the Payment reason field, enter TP - payments of the current year.
8. In the Tax period field, enter DY.00.2019.
9. Enter 5 in the Order of payment field.
10. Enter 0 in the Code field.
11. Enter 0 in fields 108–109. Field 110 is blank.
12. Specify the purpose of the payment:
    • Insurance premiums for mandatory pension insurance from income not exceeding 300 thousand rubles. ( for a fixed contribution),
    • Insurance premiums for mandatory pension insurance from incomes over 300 thousand rubles. ( for an additional 1%),
    • Insurance premiums for compulsory health insurance.

CBC for the payment of insurance premiums for individual entrepreneurs

CSC for payment of contributions from 2017:

• in the FIU - 18210202140061110160 ( including fixed part and additional 1%),
• in FFOMS - 18210202103081013160.

CSC for payment of contributions until 2017:

• in the FIU fixed part - 18210202140061100160,
• in the PFR additional 1% - 18210202140061200160,
• in FFOMS - 18210202103081011160.

How to reduce the tax on the simplified tax system on insurance premiums for individual entrepreneurs

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. The advance payment under the simplified tax system for the 1st quarter can be reduced by insurance premiums paid from January 1 to March 31.

IP insurance premium reporting

If the entrepreneur does not have employees, then reporting is not required.

Liability for non-payment of contributions

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.

If you have any questions, write to our Telegram chat @iloveipchat .

Not later than July 1, 2019, individual entrepreneurs must pay additional pension insurance contributions in the amount of 1 percent of income exceeding 300,000 rubles in 2018. How to fill out a payment order and which CSC to use? Here is a sample payment for the payment of additional pension contributions.

How to calculate the additional pension contribution for 2018

An individual entrepreneur is obliged to pay pension and medical insurance contributions for himself (clause 2, clause 1, article 419, clause 1, article 430 of the Tax Code of the Russian Federation).

He is not obliged to pay contributions in case of temporary disability and in connection with motherhood, but he can do it voluntarily (clause 2, clause 1, article 419, clause 6, article 430 of the Tax Code of the Russian Federation).

The size of the fixed payment for pension insurance depends on whether the income received by the individual entrepreneur exceeds 300,000 rubles. (clause 1 clause 1 article 430 of the Tax Code of the Russian Federation).

Income is considered:

• with USN All income that counts, excluding your expenses. The object of taxation - "income" or "income minus expenses" does not matter;
• at UTII- imputed income (clause 4, clause 9, article 430 of the Tax Code of the Russian Federation). To calculate it, add the indicators of the lines of 100 sections. 2 UTII declarations for all four quarters of the year;
• upon payment of income tax- income reduced by professional deductions (Letter of the Ministry of Finance dated March 29, 2017 No. 03-15-05 / 18274).

It is unlawful to reduce the amount of income for expenses incurred by an individual entrepreneur (Letter dated 06/14/2018 No. 03-15-05 / 40791).

If the income for 2018 turned out to be more than 300,000 rubles, then an additional 1.0% of the amount exceeding 300,000 rubles must be paid. per year. At the same time, the amount of insurance premiums for the OPS for 2018 cannot be more than 212,360 rubles.

Here is an example of calculating and paying an additional contribution: 1 percent of income over 300 thousand rubles.

From January 1 to December 31, 2018, the IP conducted business activities on the simplified tax system. The entrepreneur's income amounted to 16 million rubles. Since the entrepreneur worked out the billing period in full, for 2018 he paid fixed amounts no later than January 9, 2019:

• for pension insurance OPS - 26,545 rubles;
• for medical insurance - CHI - 5840 rubles.

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The calculation of the additional pension contribution based on income for 2018 is 157,000 rubles. ((16 million rubles - 300,000 rubles)) x 1%. This amount does not exceed 212,360 rubles. IP paid 157,000 rubles. to the FIU no later than July 1, 2029.

See also:

• "Terms for the payment of insurance premiums for IP for 2018";

Sample payment order for additional pension contribution

The BCC of the additional contribution for the OPS is the same as for the fixed one - 182 1 02 02140 06 1110 160. You can download a sample payment order for paying insurance premiums for individual entrepreneurs “for yourself” from income exceeding 300,000 rubles for 2018.

According to the legislation of the Russian Federation, employers required every month pay insurance premiums for mandatory pension insurance for their employees. The payment by the employer of insurance premiums to the FIU guarantees citizens who are officially employed and receive the so-called "white" salary, payment. In addition, compulsory pension insurance contributions now finance the payment of pensions to current pensioners.

The procedure for transferring funds to the Pension Fund

Payment is made through a bank separate settlement documents for each type of insurance. These documents must indicate the relevant accounts of the Federal Treasury and the CBC. The amount must be specified exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, it is necessary to indicate registration number.

If it is not possible to pay insurance premiums through a bank, payers (individuals) have the right to pay them at the cash desk of the local administration or at the post office.

The amount of the base for calculating insurance premiums for each employee defined separately. At the same time, for employers who have jobs in industries that are harmful and hazardous to health, when calculating contributions at an additional rate, restrictions on the base do not apply, that is, the maximum value of the base does not affect them in any way.

Deadline for payment of pension contributions

In accordance with paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, payment of insurance premiums is made for the previous month until the 15th current month. If the 15th falls on a weekend or is a non-working holiday, the deadline for payment is postponed to the working day following it.

Delay in paying insurance premiums to the Pension Fund threatens the employer with significant fines:

• for non-payment of accrued amounts and gross violations in accounting for income and settlements, resulting in an underestimation of the calculation base - a fine of 20% of the underpaid amount;
• for deliberate non-payment and understatement of the base - 40% of the amount.