By general rule each individual entrepreneur must pay contributions “for himself” (clause 2, part 1, article 5 of the Law of July 24, 2009 No. 212-FZ). What fees does the IP pay? Mandatory contributions to the OPS and compulsory medical insurance, optionally - contributions to the Social Insurance Fund in case of temporary disability and maternity, if the individual entrepreneur wants to receive appropriate benefits upon occurrence insured event(part 1, 5, article 14 of the Law of July 24, 2009 No. 212-FZ).

The amount of fixed IP payments in 2016 is determined by multiplying the 12-fold minimum wage established at the beginning of the year by the rate of the corresponding contributions. It is the 12-fold minimum wage that is used in the formula, since fixed IP payments for the year are calculated in this way.

But after all, an entrepreneur may not work the entire calendar year. You can register an individual entrepreneur on any business day during the year, and deregister in the same way. Can an entrepreneur under such circumstances pay a smaller amount of annual IP contributions?

Yes maybe. At the same time, the amount of insurance premiums for individual entrepreneurs is determined in proportion to the period when entrepreneurial activity was carried out. The full months of this period are taken into account in the calculation in full, incomplete ones - in proportion to the number of days when the individual entrepreneur conducted business activities, in the total number of calendar days of the month (part 3, 4.1 of article 14 of the Law of July 24, 2009 No. 212-FZ).

Calculation of a fixed payment for a partial year

If the IP was registered in the current year, then mandatory contributions IP - 2016 are calculated according to the formula (clause 1, part 4, article 14 of the Law of July 24, 2009 No. 212-FZ):

Insurance contributions are understood as mandatory payments for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance charged from organizations and individuals in order to financial support exercise of the rights of insured persons to receive insurance coverage according to the relevant type of mandatory social insurance(Article 8 of the Tax Code of the Russian Federation).

It should be noted that the provisions of the Tax Code of the Russian Federation do not apply to relations on the establishment and collection of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and insurance premiums for compulsory health insurance of the non-working population, which are regulated by separate laws.

Who pays insurance premiums

If the individual entrepreneur is not registered from the beginning of the calendar year or terminated it before its end, then in this case the amount of insurance premiums is determined in proportion to the months worked. For an incomplete month of activities, the fixed amount of contributions is determined in proportion to the number of calendar days of this month.

When calculating contributions, the first day of registration as an individual entrepreneur and the day of termination of activity are included in the calculation.

It should be noted that fixed contributions are paid by individual entrepreneurs without fail, regardless of the receipt or absence of income from entrepreneurial activity, with the exception of grace periods for their non-payment.

Period	Contribution to the FIU	Contribution to the MHIF
2018	26 545, 00	5 840,00
2019	29 354,00	6 884,00
2020	32 448,00	8 426,00

Calculation of fixed IP contributions

Until 2018, fixed IP contributions were calculated based on the minimum wage set each year (2017 - 7,500 rubles, 2016 - 6,204 rubles): PFR (minimum wage x 26% x number of months), FFOMS (minimum wage x 5.1% x number of months). months).

Read also: On the basis of what the IP acts, how to write correctly when concluding an agreement in 2019

Individual entrepreneur with an annual income of more than 300,000 rubles. in addition to the fixed amount of the contribution to the OPS, they pay a contribution to compulsory pension insurance in the amount of 1% of the amount of income exceeding 300,000 rubles:

1% x (all current income for the year - 300,000 rubles)

The determination of income for calculating individual entrepreneur contributions depends on the chosen taxation system and is regulated by the norms of the articles of the Tax Code of the Russian Federation. So, for example, when applying UTII, the calculated tax base for calculating tax will be income.

Not so long ago, a calculator for calculating insurance premiums appeared on the website of the Federal Tax Service, which will help calculate the amount of insurance premiums payable.

Terms of payment of contributions by an individual entrepreneur

Deadline for payment of fixed insurance premiums in terms of income not exceeding 300 thousand rubles. no later than December 31 of the current calendar year.

At the same time, individual entrepreneurs who use special tax regimes( , UTII), can reduce the amount of taxes assessed (

How to calculate taxes and insurance premiums is stipulated in the Tax Code. Chapter 34 explains how to deduct contribution obligations to obligatory types insurance for individuals. The injury contribution does not fall within the sphere of influence of the Tax Code of the Russian Federation, it remained under the jurisdiction of the FSS. Contributors are:

1. Employers represented by companies or individual entrepreneurs. They calculate liabilities to the budget from the earnings of hired personnel, taking into account the upper limits of taxation of contributions. To compare the amounts of income with the limits, the total wage accrued to a person since the beginning of the current year.
2. Individual entrepreneurs who pay contributions for themselves. For them, in 2018, fixed tariffs are provided, which are fixed by Art. 430 of the Tax Code of the Russian Federation.

How to calculate insurance premiums

In 2018, for insurance premiums, there is no link between the amount of payment and the value of the minimum wage. When accruing pension obligations, two tariffs are applied:

• if the income of the entrepreneur at the end of the year did not exceed the limit equal to 300,000 rubles, then you only need to pay fixed rate RUB 26,545 (the value of this indicator will be increased next year);
• if the total income of the IP turned out to be more than the legally stipulated limit according to the results of the annual interval, you must pay a fixed amount and an additional 1% of the excess amount.

There is a maximum limit on pension contributions - it is 8 fixed amounts of payments in force in reporting period. That is, in 2018, the entrepreneur will pay no more than 212,360 rubles for pension insurance. (8 x 26545). For medical insurance, the tariff is 5840 rubles.

How to calculate insurance premiums if a private merchant did not work all year - the answer is given in paragraphs 3-5 of Art. 430 of the Tax Code of the Russian Federation. Fixed payments for incomplete billing period are displayed in proportion to the number of months during which the individual entrepreneur actually worked. The calculation is based on calendar months, the countdown starts from the month in which the entrepreneur registered the start of business activities.

In situations where the billing period turned out to be incomplete due to the termination of commercial activities by the entrepreneur, when deriving the length of hours worked, the months are taken into account by the calendar month in which the record of termination of activity appeared in the USRIP database. If the individual entrepreneur is not registered from the beginning of the year and there is an incomplete month in the billing period, the amount of contributions for the partially worked monthly interval is determined in proportion to the number of days worked in calendar terms. The calculation should take into account the dates when the entrepreneur registered with the Federal Tax Service, when he officially ceased operations.

Examples of calculating contributions if the IP was not registered from the beginning of the year

Suppose an entrepreneur registered with the Federal Tax Service on March 1, 2018 and worked until the end of the year. Only full months are present in the calculation interval. A fixed payment of contributions must be withdrawn for 10 months of 2018:

1. For pension insurance. First, the amount of the contribution per one calendar month is calculated - 2212.08 rubles. (26545/12). At the next stage, the final value of the contribution for hours worked in 2018 is calculated - 22,120.80 rubles. (2212.08 * 10).
2. For medical insurance. The monthly contribution is 486.67 rubles. (5840 / 12), for the incompletely worked out year 2018, you have to pay 4866.70 rubles. (486.67 * 10).

How to calculate taxes and contributions if there is an incomplete calendar month in the billing period? For example, an individual entrepreneur registered in March, but not on the 1st day, but on the 12th. In this situation, there will be 9 full months, and 1 incomplete month (March). For March, you need to make a calculation by day. The final calculations will be as follows:

1. For pension insurance. For 9 months you have to pay 19,908.75 rubles. (26,545 / 12 x 9). For March, the amount of 1427.15 rubles is subject to payment. (26 545 / 12 / 31 x (31 - 11)). Final size pension contributions equal to 21,335.90 rubles. (1427.15 + 19908.75).
2. For medical insurance. For 9 months, payment is subject to 4380 rubles. (5840 / 12 x 9). March commitments for contributions amount to 313.98 rubles. (5480 / 12 / 31 x (31-11)). The total amount is 4693.98 rubles. (4380 + 313.98).

An entrepreneur who works independently pays fixed payments to the Pension Fund and the Social Insurance Fund. Their size is fixed in the law, and it is calculated for a year. However, IP insurance premiums are not subject to recalculation from the beginning of the year. Read the article on how to do this.

If an individual entrepreneur has not been registered since the beginning of the year or it ceases to operate without waiting for the end of December, then the amount of insurance premiums to state bodies is proportionally reduced. In 2019, the following “tariffs” apply for tax code(NC) RF:

1. If a businessman for a certain period (year, quarter) received an income of less than 300 thousand rubles, then he transfers 26,545 rubles to the FIU.
2. If the income of the entrepreneur exceeded 300 thousand rubles, then the same amount is payable to the FIU - 26,545 rubles. + 1% of the amount of excess profit (clause 1, part 1, article 430 of the Tax Code of the Russian Federation). For example, an individual entrepreneur received 305 thousand rubles for the year. income. Then 26,545 + 5,000 * 0.01 = 26,595 rubles are paid.
3. With medical insurance, there is no such gradation, and the amount of the contribution is the same for all businessmen - 5,840 rubles. (clause 2, part 1, article 430 of the Tax Code of the Russian Federation).

How to pay insurance premiums if the IP has not been open since the beginning of the year? Earlier calculations were tied to the value of the minimum wage, now this requirement is absent. The fixed payment is divided into worked months. If the entrepreneur was registered in the middle of the month, then the daily calculation formula is applied.

Entrust the worries about paying contributions to the Social Insurance Fund and the Pension Fund of the Russian Federation to specialists and gain yourself time to do business without thinking about accounting.

Formulas and examples of calculating individual entrepreneur contributions for an incomplete year

To understand how to calculate a fixed payment for IP for incomplete year, we turn again to NK. legal act indicates that the determination of the amount of the contribution payable for entrepreneurs is made from the calendar month when they were registered with state bodies (parts 3 and paragraph 1 of part 4 of article 430 of the Tax Code of the Russian Federation).

Below are examples of fixed IP contribution calculations

Example No. 1. IP Lanskoy V.A. registered on March 1, 2018. By the end of December, he must transfer cash to the accounts of the FSS and the PFR. The entrepreneur works independently, he does not have employees in the state. In less than a year, he received 280 thousand income.

Here Lanskoy V.A. has been in business for a full month. Starting in March, it turned out that he worked for 10 months. To find out how much he should pay to government agencies, you must use the formula:

РВ = ФВ ÷ 12 * PM,

РВ - the amount of contribution for an incomplete year, during which the businessman was engaged in entrepreneurial activity;

FV - the amount of a fixed payment approved by the Tax Code for the current year (the value changes annually);

PM - full months that the IP has worked in the current year.

Contributions for individual entrepreneurs for an incomplete year for Lansky V.A. to the Pension Fund will be:

26 545 ÷ 12 * 10 = 22 121 rubles.

Similar calculations for health insurance:

5 840 ÷ 12 * 10 = 4867 rubles

Thus it is in the Pension Fund Lanskoy V.A. will transfer 22,121 rubles, and in social insurance - 4,867 rubles.

How to pay fixed contributions if the IP is issued at the end of the year? Calculations are carried out in a similar way, only the number of full working months decreases.

Example No. 2. IP Arkharova T.A. was included in single register Entrepreneurs (EGRIP) September 11, 2018 Like all entrepreneurs, she will have to pay compulsory medical and pension insurance. The woman works independently. Profit Arkharova T.A. by the end of December is equal to 140 thousand rubles.

The example considers the situation of how to calculate individual entrepreneur insurance premiums for an incomplete month. The previous formula doesn't work because it only takes full months into account. Here you need to carry out calculations by day.

2018 is not a leap year, which means it has 365 days. You should use the formula:

РВ = ФВ ÷ 365 * PD

A new variable has been introduced - PD (full days that a businessman has worked over the past year).

The question arises: is the day of registration of an entrepreneur his working day? Unfortunately, the state authorities did not come to a consensus on how, in this case, to calculate the IP tax for themselves for an incomplete year.

In 2014, the Ministry of Labor and Social Protection gave clarifications to the now invalid Law No. 212-FZ (now its provisions are simply “copied” into Chapter 34 of the Tax Code, and therefore you can use the clarifications now). The letter “On registration of IP” No. 17-4 / OOG-224 says that the date of registration is not a working day for a businessman. Registration itself is an event. And the period must begin on the next day after the day on which the registration took place (Article 191 Civil Code RF).

In practice, both the Federal Tax Service and the PFR carried out calculations taking into account the day of registration, although this approach is incorrect. That is why the way the entrepreneur will pay contributions, he decides for himself. If he is ready to defend his position before state bodies, then he can use the recommendations of the letter from the Ministry of Labor. If not, then it is better to take into account the day of registration in the calculations.

When calculating the amount of contributions from Arkharova T.A. provisions of the Civil Code and letters from the Ministry of Labor will be taken into account.

So, since the time period begins to run on the day after the occurrence of a certain event, then Arkharova T.A. officially works since September 12, 2018 as an entrepreneur. Calculate the number of full days:

in September from the 12th to the 30th - 19 days;

full October - 31 days;

November full - 30 days;

December full - 31 days.

19 + 31*2 + 30 = 111 days

We introduce a variable into the formula for calculating the amount of payment to the FIU:

26,545 ÷ 365 * 111 = 8,073 rubles

Now similar calculations are carried out for the FSS:

5 840 ÷ 365 * 111 = 1 776 rubles.

8,073 rubles are transferred to the PFR, and 1,776 rubles to the FSS.

Example No. 3. IP Voznitsyn P.S. registered on August 9, 2018 and worked alone until the end of December. The entrepreneur's profit for this period amounted to 356 thousand rubles.

Payment of insurance premiums individual entrepreneur produced according to the “daily” formula. Deadline starts August 10th. Find out the number of full days:

August from 10 to 31 - 22 days;

full September - 30 days;

October is taken into account the whole - 31 days;

November full - 30 days;

December is also taken into account the whole - 31 days.

22 + 30*2 + 31*2 = 144 days

Calculations are carried out according to the formula:

26,545 ÷ 365 * 144 = 10,473 rubles (FIU)

5 840 ÷ 365 * 144 = 2 304 rubles. (FSS)

But there is a nuance here: the profit of a businessman is above 300 thousand rubles. (for 56 thousand). Social security contributions do not change, but for pension fund their sum increases:

10,473 + 56,000 * 0.01 \u003d 11,033 rubles.

In total, 11,033 rubles are paid to the PFR together with a percentage of additional profit, and 2,304 rubles to the FSS, since they have no income gradation.

If you do not have an accountant, and these calculations take too much time, it is better to transfer, then qualified specialists will transfer insurance premiums for individual entrepreneurs for an incomplete year. The entrepreneur will not have to pay taxes for accountants, since they will not be on the staff of the enterprise.

Do I need to fill out insurance premium reports?

If the entrepreneur works alone, then he simply transfers the insurance premiums of the individual entrepreneur for an incomplete year to the accounts of state bodies. Reports do not need to be completed.

If there are employees in the state, then they surrender:

• reports forms SZV-M in the FIU;
• report form 4-FSS in social insurance.



IP fee calculator 2020

Free online calculator IP insurance premiums will help you calculate the amount of contributions to the funds for IP for yourself in 2020 and earlier to the nearest penny, including for less than a year.



IP insurance premiums 2020

The amount of insurance premiums IP 2020

In 2020, individual entrepreneurs' insurance premiums for themselves are:

1% of income over 300 thousand rubles. This payment to the FIU must be paid no later than April 1, 2021.

in the FIU: 32448 rubles. + 1%

in FFOMS: 8426 rubles.

The amount of insurance premiums IP 2019

In 2019, individual entrepreneurs' insurance premiums for themselves amounted to:

1% of income over 300 thousand rubles. This payment to the FIU must be paid no later than April 1, 2020.

The fund breakdown looks like this:

in the FIU: 29354 rubles. + 1%

in FFOMS: 6884 rubles.

The amount of insurance premiums IP 2018

In 2018, individual entrepreneurs' insurance premiums for themselves amounted to:

1% of income over 300 thousand rubles. This payment to the FIU must be paid no later than April 1, 2019.

The fund breakdown looks like this:

in the FIU: 26545 rubles. + 1%

in FFOMS: 5840 rubles.

The amount of insurance premiums IP 2017

In 2017, individual entrepreneurs' insurance premiums for themselves amounted to:

1% of income over 300 thousand rubles. This payment to the FIU had to be paid no later than April 1, 2018.



The fund breakdown looks like this:

in the FIU: 23,400 rubles. + 1%

in FFOMS: 4590 rubles.

Insurance premiums CBC PFR IP 2020

When paying contributions for 2018-2020, new BCCs must be indicated in the payments:

182 1 02 02140 06 1110 160 - insurance premiums in a fixed amount.

182 1 02 02140 06 1110 160 - insurance premiums 1% of income over 300 thousand rubles.

182 1 02 02103 08 1013 160 - contributions to the FFOMS.


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