What is the amount of insurance premiums for IP in 2017? Has the amount payable "for myself" increased? Will the minimum wage affect the amount of insurance premiums in a fixed amount in 2017? What are the exact amounts of contributions payable? Are new CBCs envisaged? You will find answers to these and other questions about IP insurance premiums and sizes in this article.

Regulatory regulation since 2017

What contributions to pay individual entrepreneurs for employees and "for themselves" in 2017

2017, individual entrepreneurs are required to pay insurance premiums from payments and remuneration accrued in favor of individuals within the framework of labor relations and civil law contracts for the performance of work, the provision of services (clause 1 of article 419 of the Tax Code of the Russian Federation).
However, along with this, in 2017, individual entrepreneurs must transfer insurance premiums “for themselves”:

• for pension insurance;
• for health insurance.

It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they conduct actual business activities or are simply registered in the status of individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. In 2017, this applies to all IPs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).

There are also insurance premiums for temporary disability and maternity. In 2017, individual entrepreneurs, as a general rule, do not pay them (clause 6 of article 430 of the Tax Code of the Russian Federation). However, the payment of these contributions, as before, can be made on a voluntary basis. This is provided for in Article 4.5 federal law dated December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur could receive the appropriate allowance at the expense of the FSS.

Entrepreneurs do not pay insurance premiums “for injuries” in 2017. The payment of these IP contributions is not provided even on a voluntary basis.

What values ​​to consider

• minimum wage at the beginning of the calendar year. At the beginning of 2017, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6,204 rubles). Cm. " ";
• rates of insurance contributions to the relevant fund. For 2017, the tariffs are as follows: in the PFR - 26%, in the FFOMS - 5.1%, FSS - 2.9%;
• the period for calculating insurance premiums “for oneself” (it can be a whole year, or maybe less).

Pension insurance contributions of individual entrepreneurs in 2017

The amount of fixed pension insurance premiums that an individual entrepreneur must pay “for himself” for the whole of 2017 can be determined by the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

Now let's calculate the amount of pension insurance premiums that an individual entrepreneur will need to transfer "for himself" in 2017, and also see how much the amount of fixed insurance premiums has increased compared to 2016.

The annual income of IP for 2017 is less than 300,000 rubles

If the annual income of an individual entrepreneur for 2017 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.

2016	2017
RUB 19,356.48 (RUB 6,204 × 26% × 12 months)	23,400 rubles (7,500 rubles × 26% × 12 months).

It turns out that in 2017 the fixed amount of insurance premiums of individual entrepreneurs in the Pension Fund of the Russian Federation increased by 4,043.52 rubles compared to 2016 (23,400 rubles - 19,356.48 rubles).

The annual income of IP for 2017 is more than 300,000 rubles

If the annual income of an individual entrepreneur for 2017 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount must be transferred to the FIU.

Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles - 154,851.84 rubles).

Medical insurance contributions of individual entrepreneurs in 2017

The amount of medical insurance contributions to the FFOMS in 2017 does not depend on the income of an individual entrepreneur (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). The following formula is used to calculate medical contributions in 2017:

2016	2017
RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months)	RUB 4,590 (RUB 7,500 × 5.1% × 12 months)

It turns out that for 2017 it will be necessary to pay medical contributions for 793.15 rubles (4,590 rubles - 3,796.85 rubles) more than for the previous year.

Individual entrepreneur contributions for disability and in connection with motherhood in 2017

As we have said, this type of contribution is optional. Their IP in 2017 has the right to transfer voluntarily. To calculate the amount of the voluntary contribution for this type of insurance for 2017, you should apply the formula that is established by Part 3 of Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ.

2016	2017
RUB 2,158.99 (6,204 rubles × 2.9% × 12 months)	2 610 rub. (7,500 rubles × 2.9% × 12 months)

In total, in 2017, voluntary contributions of individual entrepreneurs to the FSS increased by 451.01 rubles (2,610 rubles - 2,158.99 rubles).

If the IP status was acquired or lost in 2017

In 2017, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he was in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while a person was listed in the USRIP in the status of a businessman. However, there are still some features of the calculation of insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.

Example conditions and rules for counting days

The person received IP status on February 16, 2017. However, on November 14, 2017, he was already deregistered in the IP and he was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate the mandatory fixed contributions “for yourself” for 2017? Let's explain.

So, the IP status was acquired and lost during 2017. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:

• the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the IP (clause 2, article 6.1, clause 3, article 430 of the Tax Code of the Russian Federation). That is, in 2017, fixed IP contributions must be calculated from February 17, 2017;
• the number of calendar days in the month when the individual entrepreneur lost his status, count until the day the termination of activity is registered. Do not include the date of exclusion from the USRIP in the calculation of insurance premiums in 2017 (clause 5, article 430 of the Tax Code of the Russian Federation). That is, in our example, insurance premiums for November 2017 will be calculated from November 1 to November 13.

Formulas for calculations

The amount of pension and medical insurance premiums for incomplete months of IP activity in 2017 can be determined by the following formula:

In order to calculate pension and medical contributions for each full month of activity in the status of an individual entrepreneur in 2017, use a different formula:

An example of the calculation of contributions for 2017

So, for starters, let's calculate insurance premiums for incomplete months of doing business in 2017. In our example, these are February and November. For these days, we need to count the days of activities.

Month	Amount of contributions
February	In February 2017, business activities were carried out from the 17th to the 28th (12 calendar days). There are 28 days in February. Therefore, the amount of contributions for February 2017 will be: pension contributions = 835.71 rubles. (7500 rubles × 26% / 28 days × 12 days); medical contributions = 163.93 rubles. (7500 rubles × 5.1% / 28 days × 12 days)
November	In November 2017, business activities were carried out from November 1 to November 13, 2017 (13 calendar days). There are 30 calendar days in November. Therefore, the amount of contributions for November 2017 will be: pension contributions = 845 rubles. (7500 rubles × 26% / 30 days × 13 days); medical contributions = 165.75 rubles. (7500 rubles × 5.1% / 30 days × 13 days)
March - October	For the period from March to October 2017 inclusive (for eight full months), the amount of contributions will be: pension contributions = 15,600 rubles. (7500 rubles × 26% × 8 months); medical contributions 3060 rubles. (7500 rubles × 5.1% × 8 months);

Total sum: summing up

The total fixed insurance premiums of an individual entrepreneur “for himself” in 2017, which started and stopped operations, will be:

• pension contributions - 17,280.71 rubles. (835.71 rubles + 845 rubles + 15,600 rubles).
• medical contributions - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

Since the IP received an income in the total amount of 1,100,000 rubles for the period of its activity in 2017, it is required to transfer an additional pension contribution from the amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles - 300,000 rubles). The amount of pension contributions from income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).

In total, the total amount of pension contributions in 2017 will be 25,280.71 rubles. (17,280.71 rubles + 8,000 rubles). This amount does not exceed the maximum amount of pension contributions established for 2017. The maximum amount of pension contributions in 2017 is 187,200 rubles (we wrote about it above).

Suspension of activities in 2017

It happens that the IP does not lose its status, but simply for some reason suspends its activities. The Tax Code of the Russian Federation, as amended in 2017, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums “for themselves” during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and are referred to paragraphs 1, 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions". These periods include:

• time of military service on conscription;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;
• the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;
• the period of residence of the spouses of military personnel undergoing military service under a contract, together with spouses in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.

It is possible not to pay contributions in 2017 for these periods only if entrepreneurial activity was not carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2017 an individual entrepreneur wishes not to pay insurance premiums, for example, for the period of caring for a child, then during this period he should not have transactions on the current account. At least, such a conclusion suggests itself (although the condition on the absence of transactions on accounts in the Tax Code of the Russian Federation is not directly stipulated).

The procedure for exempting an individual entrepreneur from paying fixed insurance premiums in 2017 for the periods listed above (for example, for childcare periods) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarification on this issue.

Terms of payment of insurance premiums in 2017

Mandatory pension and medical contributions “for oneself” must be paid no later than December 31, 2017. That is, no later than December 31, 2017, it is necessary to transfer (if the activity was carried out the whole year) - clause 2 of Art. 432 of the Tax Code of the Russian Federation:

• pension contributions - 23,400 rubles (7,500 rubles × 26% × 12 months);
• medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).

In 2019, more than ten related to individual entrepreneurship came into force.

Unlike legal entities, taxes for individual entrepreneurs are much simpler and easier.

But, nevertheless, even in this case, it takes time to figure out what to pay when and how to calculate.

Mandatory insurance contributions to the PFR (pension tax)

If the IP income for 2019 is within three hundred thousand rubles, then the fixed payment for the billing period is:

29 354 rubles

If the amount exceeds three hundred thousand rubles, an additional 1 percent is imposed on income received in excess of this mark.

The maximum amount of pension contributions is calculated according to the formula:

29 354 rubles x 8

That is, more than 234,832 rubles. (29 354 rubles x 8) for 2019 payment as pension contributions cannot be

Mandatory insurance contributions to the FFOMS

These contributions this year are unchanged for all individual entrepreneurs with any income and amount to 6,884 rubles. It turns out that the amount of insurance premiums in the FFOMS increased in 2019 by 1044 rubles.

IP contributions for employees

Already discussed above detailed description account for this contribution.

Taxes on the USN

The so-called "simplification" is very popular among small business entrepreneurs.

Either income or income minus the amount of expenses is taxed, at the discretion of the entrepreneur.

To calculate the amount payable, we multiply the base by the rate, which is:

• “expenses are deducted from income” -15 percent;
• "income" - 6 percent.

In some regions, the rate has been reduced from 15 percent to 5 percent, and 6 percent even to 1 percent.

Local authorities do this in order to attract investment or develop certain types of activities.

Please note that the simplified tax, as in the general regime, is calculated on the basis of the total income.

Accordingly, if the individual entrepreneur did not work for some time and did not receive income, then this tax does not need to be paid.

IP taxes for PSN

This mode is designed exclusively for IP.

It is necessary to find out for which types of activities a patent can be taken at the territorial inspections, since there are amendments and changes in each region.

A patent is valid only for the entity where it was originally issued, with the exception of cargo transportation.

Under the patent regime, the number of employees may not exceed fifteen, and the maximum annual income may not exceed sixty million rubles.

A patent can be taken for a period of one to twelve months.

To find out the cost of a patent for a year, you need to know the potential income for the year in this field of activity, which is multiplied by 6 percent.

A patent for a maximum period of 6 months must be paid for within twenty-five days after it becomes valid.

If its duration is more than six months, payment is made in the following order: one third is paid within twenty-five days, the remaining part no later than 30 days before its expiration.

Taxes on UTII

The payment is valid for certain areas of activity.

Regionally, their list can not only be reduced, but such a regime can be completely prohibited.

The tax is calculated as follows:

BD * FP * K1 * K2 * 15 percent,

1. K1 is the deflator coefficient. The Ministry of Economic Development of the Russian Federation sets this indicator annually.
2. K2 - reduction factor, set annually by regional structures (ranges from 0.005 to 1).
3. DB - basic income per month per unit of physical. indicator.
4. FP is a physical indicator, which can be the number of workers, retail facilities or the area of ​​​​a trading floor and many other options.

The payment is mainly calculated for three months, that is, for a quarter.

It is paid by the twenty-fifth day of the month following the quarter.

There are restrictions on the number of employees, their number should not exceed one hundred.

Tax for individual entrepreneurs on unified agricultural tax

The payment is designed for those who produce agricultural products.

The tax is calculated on the basis of:

"total income minus expenses", a fixed tax rate of 6 percent.

If an individual entrepreneur already operates using a general or simplified taxation system, it is possible to switch to the UAT only from the beginning of next year.

Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs

For those who know how and love to save money, there is another great opportunity - to combine some tax regimes with each other.

Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.

In the event that activities are carried out at different objects, it is possible to combine modes in one type.

Combination options: and USN; UTII and PSN; ESHN and UTII; UTII and PSN; UTII and USN

Incompatible: USN and DOS; ESHHN and USN.

It is impossible to say for sure how it is correct and profitable to combine taxation regimes.

Since the amounts must be calculated for each of the regions and activities individually.

But, using these principles, it is definitely possible to reduce payments without violating the law.

The amount of additional contributions, payments that an individual entrepreneur pays from himself for 2019

In addition to all the listed taxes, the sole proprietorship is responsible for paying property taxes:

1. Transport tax (imposed on the personal transport of the entrepreneur).
2. Property tax (apartment, cottage, house, etc.).
3. Land tax (plot of land).
4. Water tax (well, well).

Since 2018, a new accrual system has come into force: according to the cadastral value.

Prior to this, the inventory system worked.

Under the new system, the amounts of taxes that must be paid to the treasury have increased significantly.

The tax rate for residential premises in Moscow is:

• for premises with a cadastral value of up to 10 million rubles - 0.1 percent;
• from 10,000,000 to 20,000,000 rubles - 0.15 percent;
• from 20,000,000 to 50,000,000 rubles -0.2 percent;
• from 50,000,000 to 300,000,000 rubles - 0.3 percent.

For objects worth more than 300,000,000 rubles, the calculation rate is 2 percent.

Objects whose construction has not yet been completed are also subject to taxes at a rate of 0.3 percent.

The cadastral value is determined by order by an independent expert, the information is stored in the state real estate cadastre.

Revaluation is carried out at least once every five years and not more often than once every two years, in some regions for three years.

1. Pensioners.
2. Participants in the fighting.
3. Disabled people.
4. Military contractors.
5. Order bearers.
6. Chernobyl.
7. Some categories of state employees.

Since 2018, the law on the tax on the sale of apartments has been changed, the term of ownership of an object without taxation has become 5 years, instead of three.

When selling real estate, the owner will have to pay 13% personal income tax.

There are also additional sectoral taxes, they depend on what the entrepreneur’s activity is connected with:

1. 1. Tax on minerals. The payment is paid if the scope of the entrepreneur's activity is directly related to the extraction of minerals.
      Charged in an amount depending on the location of the site and its area.
   2. Hunting. Payment is collected from persons who have a license to use elements of the animal world.
   3. Fishing.
      It is levied on persons who have a license to use water bodies.
   4. Issue of printing products.
   5. Carrying out lotteries.

Additional taxes, fees and payments are paid under any system of taxation chosen by the entrepreneur.

Is an individual entrepreneur obliged to pay something without activities and employees

For some reason, start-up entrepreneurs believe that if their enterprise is idle and does not generate income, then nothing needs to be paid.

According to law Russian Federation, regardless of whether the individual entrepreneur works or not, insurance premiums are still paid.

Similarly, the entrepreneur must provide the tax office with all required reports.

If the enterprise is not working, additional payments and contributions for employees are not paid.

As a result, it turns out that the amount of tax on such an enterprise for 2019 will be: 36,238 rubles.

They are paid at the end of the year or, if desired, gradually throughout the year by quarters.

Remember that a penalty in the form of a penalty is imposed on all taxes and contributions not paid in a timely manner, sometimes a very large amount comes out.

And you will be required to pay it off along with the main payment.

Much cheaper and more efficient to pay everything on time!

Learn about the taxes and reporting of an individual entrepreneur with employees from the video.

In contact with

Every individual entrepreneur, regardless of whether he conducts a real business, is obliged to pay payments for his insurance. Individual entrepreneur contributions for themselves in 2017 must be paid not to the Pension Fund, as usual, but to the tax office, where the entrepreneur is registered. Why? Read about it in our article.

New procedure for administering insurance premiums

Since this year, control over the calculation, collection and payment of insurance premiums has been transferred to the Federal Tax Service. Until 2010, the Federal Tax Service was already collecting the unified social tax (UST), a payment similar to insurance premiums. Insurance contributions to the PFR in 2017 for individual entrepreneurs are no longer paid for themselves. Instead, new concepts have been introduced.

New names of "insurance contributions":

• For compulsory pension insurance (OPS);
• For compulsory health insurance (CHI);

Why did the funds (PFR, FSS and MHIF) stop collecting insurance premiums for individual entrepreneurs? The reason is the low collection of these payments. Worst of all, policyholders pay contributions to the Pension Fund, as a result, the debt on them exceeded 200 billion rubles.

For the FSS of the Russian Federation (social insurance) they left only the collection of amounts for injuries and occupational diseases of workers. For individual entrepreneurs without employees in social insurance, you do not need to pay or report. If a woman entrepreneur wants to receive maternity benefits, then, as before, contributions to such insurance are voluntary. In this case, it is necessary not to contact the FSS, but also to your tax office.

The new procedure for paying insurance premiums in 2017 is enshrined in the Tax Code of the Russian Federation, where a special chapter 34 is added. In fact, nothing has changed for individual entrepreneurs without employees, except for the body that collects payments: the same calculation formula and the same deadlines for paying insurance premiums to the budget .

How much do I need to pay IP for myself in 2017

The amount of insurance premiums in 2017 depends on the established amount of the minimum wage, therefore, compared to last year, it has increased, but not very significantly.

IP insurance premiums for themselves in 2017, as before, are divided into two parts:

• are made up of two amounts: 23,400 rubles for compulsory pension insurance and 4,590 rubles for compulsory medical insurance;
• Additional contribution for pension insurance: 1% of the amount of income exceeding 300,000 rubles.

In total, in 2017, the fixed payment for individual entrepreneur contributions for himself is 27,990 rubles. This amount must be paid in any case: whether you have been operating or not, whether a profit has been made or whether you are operating at a loss. Neither pension nor parallel work under an employment contract exempts from paying insurance premiums in 2017.

The grace period for temporary exemption from payment can only be:

• Leave to care for a child up to one and a half years old, disabled, elderly;
• Military service on conscription;
• Being abroad with a spouse who is a diplomat or a military man under a contract.

The recently released law determined, but the situation with the payment of taxes and contributions for this category of citizens remained ambiguous. The Federal Tax Service claims that the self-employed population does not pay taxes and contributions for 2 years, while the PFR says the opposite.

Fixed insurance premiums for individual entrepreneurs in 2017 in the amount of 27,990 rubles are paid in any case, but if your income for the year exceeded 300,000 rubles, then you must also pay an additional contribution in the amount of 1% of the amount exceeding this limit.

The entrepreneur's income on UTII amounted to 680,200 rubles. Let's calculate what insurance premiums an individual entrepreneur will have to pay in 2017.

1. We consider the amount of excess income: 680,200 - 300,000 \u003d 380,200 rubles. An additional payment for pension insurance will be 1% of this amount, i.е. 3,802 rubles. Let's add fixed insurance premiums for individual entrepreneurs in 2017 (27,990 rubles) and we get that our entrepreneur has to pay only 31,792 rubles.
2. The upper limit of 1% of the amount of income exceeding 300,000 rubles is set at 163,800 rubles. That is, the maximum amount of the entrepreneur's insurance premiums for himself will be: a fixed amount of 27,990 rubles plus the maximum amount of an additional 1% contribution of 163,800 rubles - a total of 191,790 rubles.
3. This amount of contributions will correspond to the entrepreneur's annual income of 16.68 million rubles. Further growth in income will not affect the amount of payments for compulsory insurance.

How to determine the income of an individual entrepreneur to calculate an additional payment for insurance

There have been some changes in determining the amount of income for paying an additional 1%. True, they affected only those entrepreneurs who work for common system taxation (OSNO).

1. At the end of 2016, the Constitutional Court declared it illegal to calculate an additional pension payment without taking into account the business expenses of an individual entrepreneur for OSNO. As a result, Article 430 of the Tax Code of the Russian Federation in relation to such entrepreneurs states that the calculation base should take into account income minus professional deductions, i.e. proven costs.

However, for a similar situation with the simplified tax system Income minus expenses, the calculation procedure remained the same - all income received is taken into account, and expenses cannot be deducted. This, of course, is unfair for entrepreneurs in different regimes.

2. In February 2017 Court of Arbitration The Volga-Vyatka District decided that the conclusion made by the Constitutional Court in relation to entrepreneurs on OSNO should also apply to the STS regime Income minus expenses. The court refused the Pension Fund in a similar claim to recover from the entrepreneur 1% of all income received, excluding expenses.

Possibly soon in tax code make the appropriate changes and IP on the simplified tax system Income minus expenses will begin to calculate contributions only from the difference, and not from all income. In the meantime, income for this is determined as follows (Article 430 of the Tax Code of the Russian Federation).

If the entrepreneur works for different systems taxation, then for the calculation the proceeds from all types of activities are summed up.

How to prepare a payment order

Previously, it was possible to download a receipt form for payment of insurance premiums to the Pension Fund on the website of the Pension Fund itself. But, as we have already said, the tax inspectorate collects the pension contributions of individual entrepreneurs in 2017 for themselves. Where to pay insurance premiums and where to prepare a payment document for payment?

Details for paying insurance premiums to the IFTS at the place of registration of an individual entrepreneur can be found in the tax office itself. Each of them has its own bulletin boards, which indicate how to pay IP fees.

But there is another option - to use the service for preparing payment documents on the website of the Federal Tax Service. Many businessmen are already familiar with this program, which helps to prepare receipts and instructions for paying taxes. Now here you can also draw up documents for insurance premiums for IP 2017.

In this case, the details for paying insurance premiums will be filled in automatically, just follow the prompts in the form to fill out. The main thing is to choose your inspection correctly and indicate the correct CSC.

You can pay insurance premiums for individual entrepreneurs in 2017 for yourself through the service of the Federal Tax Service.

In 2017, a fixed payment and an additional 1% are paid on new BCCs (budget classification codes:

• 182 1 02 02140 06 1200 160 - 1% for income over 300,000 rubles received in 2016 (payment due no later than April 1, 2017);
• 182 1 02 02140 06 1110 160 - compulsory pension insurance for oneself;
• 182 1 02 02103 08 1013 160 - compulsory health insurance for oneself;

Let's summarize:

1. Insurance contributions to the PFR in 2017 for individual entrepreneurs are no longer paid for themselves. Payments for mandatory pension and health insurance must be received by the tax office, where the entrepreneur is registered.
2. The minimum fixed amount of insurance premiums for individual entrepreneurs in 2017 is 27,990 rubles. If you are not registered in the status of an entrepreneur for the entire calendar year, then this amount is recalculated taking into account the months and days when you had this status.
3. The deadlines for paying insurance premiums have not changed - no later than December 31 of the current year for a fixed contribution and no later than April 1, 2018 for paying an additional contribution (1% of income over 300,000 rubles).
4. Reporting on contributions is submitted to the tax office only by those individual entrepreneurs who have employees hired under labor or civil law contracts. In 2017, for individual entrepreneurs without employees, it is also not necessary to report to the Pension Fund, but entrepreneurs-employers must, in addition to the quarterly calculation of contributions to the IFTS, submit the SZV-M form to the FIU every month.

Good afternoon, dear IP!

The year 2017 has already arrived, which means that now we need to think about what taxes and contributions we will pay. In this article, we will consider a simple case for individual entrepreneurs on the simplified tax system 6% without employees.

Before reading the article further, I strongly recommend that you subscribe to the news of my site, as there will be VERY many changes in 2017. This will happen because already from January 1, 17, mandatory contributions to the PFR and FFOMS are already collected by the tax authorities (and not by the PFR, as it was before).

In a word, be sure to subscribe and follow the news, as there will be a lot of changes.

So let's get started

An individual entrepreneur on the simplified tax system 6% without employees pays two types of payments to the state:

1. Tax according to the simplified tax system

This is a tax on the simplified tax system, which is equal to 6% of total income (and not on net proceeds, as many people think). For example, if an individual entrepreneur received income for 2017 in the amount of 1,000,000 rubles, then be kind enough to pay 60,000 rubles of tax under the simplified tax system.

With this, I think everything is clear.

Naturally, it will be possible to make deductions from the tax on the simplified tax system, mandatory contributions to the PFR and FFOMS. But this is the topic of a separate guide (see below).

By the way, I recently launched a calculator for calculating the tax on the simplified tax system for individual entrepreneurs on the simplified tax system of 6%. You can watch the video instruction, and then check it in operation.

2. Mandatory contributions to the PFR and FFOMS “for yourself”

Let me remind you that we are considering an example of an individual entrepreneur on the simplified tax system 6% without employees. Then, in addition to the tax on the simplified tax system, ours is obliged to make two more mandatory contributions:

1. For compulsory pension insurance “for oneself” (in the Pension Fund of the Russian Federation);
2. For compulsory health insurance “for oneself” (in FFOMS);

And here the most interesting begins, since from January 1 these contributions are already collected by the Federal Tax Service (that is, the Tax Service of Russia).

Accordingly, the CCC and details in payment orders and receipts have changed. In no case do not use old receipts or payment orders as a sample, as you will simply send money to an unknown destination. And then you get tired of looking for where they went ...

By the way, you can see short video, in which I talk in great detail about the mandatory contributions of individual entrepreneurs to the PFR and FFOMS in 2017:

Which CBCs need to pay insurance premiums in 2017?

• For compulsory pension insurance “for oneself” 182 1 02 02140 06 1110 160
• For compulsory health insurance “for oneself” 182 1 02 02103 08 1013 160
• According to the results of 2017, for 1% of the amount exceeding 300,000, a separate BCC is not provided and it coincides with the BCC for pension insurance contributions: 182 1 02 02140 06 1110 160

1. Fixed contributions to the PFR and FFOMS in 2017

It is already known that the minimum wage for 2017 will be 7,500 rubles.

Which means:

When compared with the mandatory contributions for oneself in 2016, it is clear that they will increase by several thousand. Let me remind you that I gave the most detailed alignment for 2016 in this article:

Also note that contributions to the Pension Fund depend on the total revenue for 2017. There are two options:

Option number 1: annual income is LESS than 300,000 rubles

In this case, the individual entrepreneur will pay only the following fixed amounts to the PFR and FFOMS

1. Contributions to the Pension Fund for yourself (for pension insurance): (7500 * 26% * 12) = 23400 rubles
2. Contributions to the FFOMS for oneself (for health insurance): (7500 * 5.1% * 12) = 4590 rubles
3. Total for 2017 = 27,990 rubles

And let me remind you once again that starting from 2017, fixed contributions must be paid not to the PFR and FFOMS, as it was before, but to the Federal Tax Service.

Option number 2: annual income MORE than 300,000 rubles

Accordingly, you will have to pay another 1% of the amount that exceeds 300,000 rubles.

For example, our IP on the simplified tax system 6% earned 1,000,000 rubles.

• This means that such an individual entrepreneur must pay fixed contributions to the PFR and FFOMS (see the amounts above)
• And he must also pay 1% * (1,000,000 - 300,000) = 7,000 rubles.

Of course, there is a limit “from above” on contributions to the Pension Fund

And it is calculated according to the following formula:

8MRO * Tariff * 12 months

Important:

In case of failure to submit reports, including zero reporting to the Federal tax service insurance premiums will be calculated from 8 minimum wages

7500 * 8 * 26% * 12 = 187200 rubles 00 kopecks

Outcome

Dear colleagues, it is clear that this is a general scheme for 2017, in which there can be many nuances that beginner entrepreneurs so often stumble over ...

I repeat that in 2017 there will be a LOT of changes for IP.

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Dear readers!

A detailed step-by-step guide to opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.

It's called like this:

"How to open an IP in 2020? Step by step instructions for beginners"

From this guide you will learn:

1. How to draw up documents for opening an IP?
2. Choosing OKVED codes for IP
3. Choosing a taxation system for individual entrepreneurs (a brief overview)
4. I will answer many related questions.
5. Which supervisory authorities need to be notified after opening an IP?
6. All examples are for 2020
7. And much more!

Dear entrepreneurs!

An individual who is registered as a business entity in the form of an individual entrepreneur is subject to compulsory insurance. In this case, the IP itself acts as the insured. This implies his obligation to calculate and transfer insurance payments to the budget. Our online calculator calculating insurance premiums in the FIU in 2019 for an individual entrepreneur for himself allows you to correctly determine the amount of deductions.

To calculate, you need to enter your data:

• The calculation can be made for both 2018 and 2019, 2020. To do this, click on the desired year in the column.
• The full name of the entrepreneur is an optional field, you can leave it blank. Necessary if after the calculation you want to print the result and identify to whom it was intended.
• If you are before the beginning of the year, then you need to select "No" and indicate the date of registration, in order to calculate contributions for a partial period. In this case, the period can be set as from the date of entering information into State Register and starting from the next day.
• If, in accordance with the Tax Code, the IP had a period of suspension of activities, then it can be indicated in the calculation and it will not be taken into account in the calculation. But do not confuse inactivity and suspension - they are different situations.
• If you are before the end of the year, then you need to check the box "Yes" and enter the date the information was entered into the register. If the entrepreneur continues to work, then leave it unchanged.
• Next, you need to indicate the income of the entrepreneur in billing period to calculate 1%.
• Now check the entered details and click "Calculate" to get the calculation. If you want to enter new data, click "Reset". If necessary, you can print the result on the printer, to do this, click "Print".

Who should pay insurance premiums

As soon as an entrepreneur receives an extract from the USRIP, he automatically becomes a payer of insurance premiums. must be transferred to the IFTS.

Insurance transfers that an individual entrepreneur pays for himself are calculated at strictly defined deduction rates established by the Government since 2018 for a year. Therefore, they are called fixed payments.

These deductions are made by all entrepreneurs: those who work independently and those who have hired employees.

Important! At the same time, the moment whether the IP is working or its activity is suspended is practically not taken into account. As long as he is registered as an entrepreneur, deductions must be made. To stop them, he needs to contact the tax authority and close the IP.

This is due to the fact that the period when entrepreneurship is open is included in the insurance period for calculating a pension. If an entrepreneur is at the same time an individual entrepreneur and registered with another employer, then he also makes deductions in the form of fixed amounts.

Read also:

Sick leave calculator in 2019 - online calculator taking into account all the changes

In which case you can not pay contributions

In some cases, strictly specified in the norms of tax legislation, an individual entrepreneur may suspend the calculation and payment of fixed payments:

• While on leave to care for a child under 1.5 years old, there is a limit in the form of a total duration of no more than three years. That is, the period of care, for example, for a third child is no longer included in the benefit;
• When caring for a disabled person of group 1 or an elderly family member who is over 80 years old;
• While on military service.
• If the individual entrepreneur is abroad with a spouse who has diplomatic status.

Frequency of payments

The law does not establish a strict frequency by which an individual entrepreneur must transfer fixed contributions.

Therefore, he himself can choose the period he needs:

• Once a year in a single payment;
• Every quarter (it is more preferable, because in some cases it allows you to reduce the amount of tax quarterly);
• Every month;
• Choose any other frequency.

Deadlines for payment of fixed payments in 2019 for 2018

The law establishes that The deadline for the payment of fixed payments is the final day of the year for which they were accrued (December 31). If the due date falls on a weekend or holiday, it will be moved to the first following business day.

Due to the fact that payments can be transferred as a single amount, or divided into shares and paid gradually over the course of a year, the main thing is that they be fully repaid on the set date.

The deadline for transferring an additional 1% contribution is set until July 1 of the year, which follows the calculated. There is also a rule about moving the day forward if it falls on a weekend.

Attention! If the individual entrepreneur ceased to engage in activities, then he is obliged to pay the payment to the FIU within 15 days from the date of entering information about the exclusion of the entrepreneur from the state register.

How contributions are calculated

Starting from 2018, IP contributions for themselves no longer depend on the minimum wage, now they are set by the government for the next year.

So for 2018, the amount of contributions is set in the amount of 32,385 rubles, of which:

• IN Pension Fund it is necessary to transfer 26,545 rubles.
• To fund health insurance 5840 rubles.

In addition, if the income for the year exceeded 300 thousand rubles, then the individual entrepreneur must also pay 1% of this amount:

Contribution 1% \u003d (Total income - 300,000) x 1%

If during the year the entrepreneur opened, or, conversely, ceases to operate, you need to calculate fixed payments for an incomplete year.

To do this, it is necessary to determine the number of full months of work, the number of days of work in an incomplete month and the calendar number of days in an incomplete month.

Amount of payment in PF for an incomplete year\u003d 26545 / 12 x Number of full months + 26545 / 12 / number of days in a month * number of days worked