• Amount of individual entrepreneur contributions for himself in 2019
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/payment order?
• How to reduce the simplified tax system by the amount of contributions for yourself?
• Reporting on individual entrepreneur contributions for oneself

Since 2018, the amount of insurance premiums for yourself has been decoupled from the minimum wage.

Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full information on contributions can be obtained in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you don't lead activity (or you don’t make a profit).

[Attention!] By the amount of paid insurance premiums you can reduce the simplified tax system “income” (6%)

Insurance premiums in 2019.

Until 2018, fixed insurance premiums were calculated based on the minimum wage in force on January 1 of the current year. Since 2018, self-payments have been decoupled from the minimum wage.

For 2019, individual entrepreneur with annual income 300,000 rub. or less they only pay 2 payment for yourself for the total amount 36 238 rub.

Individual entrepreneurs with annual income more than 300,000 rub. pay for themselves ( additionally to the above amount RUB 36,238) 1% from income, exceeding 300,000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (RUB 7,338.5 per quarter, RUB 2,446.16(6) per month).

If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, in a year you received 450,000 rubles, which means you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in essence this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited above the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - RUB 234,832)

pension contribution in the form "PD (tax)".

Medical insurance premiums

Secondly individual entrepreneurs pay health insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1721 rubles per quarter, 573.6(6) rubles per month). These contributions are based on income exceeding RUB 300,000. NOT are paid.

You can see an example of filling out a receipt for payment of a medical contribution using the “PD (tax)” form.

Payment of fixed insurance premiums

1. Payment terms - no later than 31th of December current year. 1% of excess of RUB 300,000. - not later July 1 next year.
2. You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the simplified tax system).
3. Contributions to the tax office are paid at the place of registration of the individual entrepreneur.
4. All of the above receipts are issued in the form No. PD (tax) or by form No. PD-4sb (tax) and are accepted for payment only in Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
5. If you are registered as an individual entrepreneur not since the beginning of the year- you do not need to pay fees for the whole year, but only for the time that you are registered (to accurately calculate the payment amount and prepare all receipts, use an accounting service).
6. If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need to pay the specified fixed fees on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for payment of contributions is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing the simplified tax system for the amount of contributions

1. The simplified tax system “income” tax (6%) can be reduced by the amount of fixed insurance premiums paid.
2. To reduce advance payments for the simplified tax system, contributions must be paid in the period for which advance payments are made. For example, you want to reduce the advance payment for half a year - this means that contributions must be paid not later the end of the six months - i.e. until June 30.
3. Probably the simplest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after subtracting the amount of paid contributions from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for the six months by it, etc.
   • Example: in the 1st quarter, contributions in the amount of 10,000 rubles were paid. Income for the 1st quarter is 100,000 rubles, 6% of 100,000 rubles. - 6,000 rub. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. By 4,000 rubles, which remain after subtracting 6,000 - 10,000, you can reduce the advance payment for the six months.
4. You can also reduce your tax by the amount of contributions paid from exceeding 300,000 rub. (1% of the excess, which is paid no later than July 1).
5. Don't forget to include information about paid contributions that reduce the simplified tax system tax in your tax return.

Fixed charge reporting

Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out whether your payments have reached their destination, call your tax office or use the “Personal Account of an Individual Entrepreneur” service.

The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLCs, the information on the page about

Individual entrepreneurs pay taxes and contributions. Taxes go to the budget, and contributions go to the Pension Fund and the Health Insurance Fund. These contributions are called insurance premiums. They are needed to see a doctor for free under your medical policy and receive a pension in old age.

The amount of contributions is fixed. Previously, it depended on the minimum wage, but now it does not. This year it increased: in 2018 they paid 32,385 rubles, and in 2019 you need to pay 36,238 rubles.

This amount is distributed as follows:

• to the Pension Fund - 29,354 rubles;
• to the Health Insurance Fund - 6884 rubles.

But that is not all. If your annual income exceeds 300,000 rubles, you must pay 1% of this amount.

The good news is that contributions can pay off individual entrepreneur tax. In some cases completely. More on this later.

What is considered income

In a simplified version, 6% income is considered to be everything you receive in cash or to a current account. The money that came into the account is your income, you must pay tax on it. Tax is not paid:

• from replenishment with personal money,
• loans;
• pledges;
• free monetary assistance from relatives;
• credits, loans, pledges or bank guarantees;
• money for returns from suppliers;
• refunds from suppliers or tax authorities if you paid too much;
• grants or targeted funding.

Let’s say that in a year 600,000 rubles came from clients, and the entrepreneur deposited another 20,000 rubles into his account himself when there was not enough to buy materials. You still need to pay tax on 600,000 rubles.

In 2016, 521,276.78 rubles were received - screenshot from the personal account of a Modulbank client

If you accept cash, you must run a cashier's check or issue a strict reporting form. The amount on the check or form is your income for tax purposes.

How to calculate your contribution

Additional contributions are calculated using the formula: (Income of individual entrepreneurs - 300,000) * 1%.

The entire income of the individual entrepreneur for the year is 600,000 rubles.

Contributions payable 3,000 rubles: (600,000 − 300,000)*1%.

Where and how to pay

To pay additional fees, fill out a payment slip in your bank account or a receipt for payment at the bank.

182 1 02 02140 06 1110 160 — KBC for additional contributions for 2017

Previously, contributions were transferred directly to the funds, and since 2017 - to the tax office. Therefore, the details and KBK - budget classification codes - have changed. Contributions for 2016 were paid according to one CBK, and for 2017 and beyond - you need to pay according to others. If you get confused and pay in the wrong place, you can run into penalties and fines.

BCC for payment of additional contributions for 2016 - 182 1 02 02140 06 1200 160, and for 2017 and subsequent years - 182 1 02 02140 06 1110 160.

How to proceed:

The tax service is convenient because you won’t get confused in the KBK and details. You only need to enter your TIN, name and address.

Everything you need for business

Delo Modulbank is a publication about business. We talk about everything a Russian entrepreneur needs to know: what new laws have been issued, how to pass inspections by various authorities, and how to avoid getting fined.

How not to pay

If you've paid your taxes and fees every quarter, you can save money.

In addition to insurance premiums, entrepreneurs pay taxes. In our case, 6% of individual entrepreneurs’ income. The good news is that this tax can be paid through contributions. If an entrepreneur works without employees on staff, he reduces the tax by the entire amount of insurance premiums. Individual entrepreneurs with employees can reduce the tax to 50%, no more.

Here's how it works:

The entire income of the individual entrepreneur for the year is 600,000 rubles. There are no employees.

Tax for the year 36,000 rubles: 600,000*6%

Fixed contributions for 2018: 32,385 rubles;

Additional insurance premiums - 3000 rubles: (600,000 − 300,000)*1%.

Individual entrepreneur reduces the tax on insurance premiums: 36,000 - 32,385 - 3,000.

It turns out that you need to pay not 36,000 rubles, but 615 rubles.

Individual entrepreneurs pay tax every quarter. They reduce the tax on contributions paid in the quarter: contributions paid in the first quarter, from January 1 to March 31, are deducted from the tax amount for the first quarter.

For the first quarter of 2018, the entrepreneur’s tax is 5,000 rubles.

In the same quarter, he paid part of the insurance premiums of 3,000 rubles.

Tax payable - 2000 rubles: 5000 - 3000.

At the end of the year it may turn out that you don’t have to pay tax at all. Insurance premiums reduced it and ended up being zero. But before that, you had already paid tax every quarter for the entire year, so the tax office ended up with an overpayment.

In 2018, the entrepreneur earned 370,000 rubles. His tax is 22,200 rubles.

He pays the tax quarterly: 3400, 7500, 8900, 2400 rubles.

Fixed contributions for the year - 32,385 rubles.

They reduced the tax completely: 22,200 − 32,385 = −10,185 rubles.

The entrepreneur could not have paid tax for this year if he had transferred contributions, but paid 22,200 rubles because he did not know that contributions at the end of the year would reduce the tax. To return the overpayment, he can submit an application, and the tax office will return the money within a month from the date of receipt of the application. The tax office returns overpayments only for the last three years.

He paid additional contributions the following year: (370,000 − 300,000)*1%=700 rubles. They will reduce the 2019 tax.

In 2019, you need to earn 603,967 rubles for fixed contributions to fully pay off the tax. It is best to pay your dues in full in the first quarter. Then you won’t have to pay tax every quarter; it will be paid off by paid contributions. And if you earn more than 603,967 rubles, pay the remaining tax by April 30, 2020.

Fixed contributions in 2019 - 36,238 rubles. The entrepreneur pays them in full in the first quarter, and then deducts them from taxes every month.

In the first quarter of 2019, the individual entrepreneur earned 100,000 rubles, tax - 6,000 rubles. This is included in the amount of contributions; we do not pay tax yet.

In the second quarter, income is 200,000 rubles, tax is 12,000 rubles, and together with the first quarter, 18,000 rubles. Again we settle and don’t pay.

In the third quarter, income is 100,000 rubles, tax is 6,000 rubles, and together with the first and second quarters, 24,000 rubles. Again, we met the amount of contributions; there is no need to pay tax in the third quarter.

In the fourth quarter, the individual entrepreneur earned 250,000 rubles, tax - 15,000 rubles, and the entire tax for the year - 39,000 rubles. This is more contributions, we calculate how much we owe to the tax office: 39,000 − 36,238 = 2,762 rubles.

In just one year, the entrepreneur earned 650,000 rubles, which means his additional contribution: (650,000 - 300,000)*1% = 3,500 rubles. This is for 2019, but you will pay this money before July 2020. You can reduce your tax by this amount in 2020.

In general, the rule is this: pay contributions in the period for which you want to reduce tax. If you didn’t pay contributions all last year and planned to pay once in April, you won’t be able to reduce your tax.

What happens if I don't pay?

The additional part of the fees must be paid before July 1. For non-payment, the tax office charges a penalty - 1/300 of the Central Bank refinancing rate for each day of delay. Now the refinancing rate is 7.75%, which means the penalty is 0.0258%. Penalties are calculated on the debt. The refinancing rate changes frequently, check on the Central Bank website.

For 3,000 rubles of debt on additional contributions, a penalty of 77.4 kopecks will be charged every day. In a month he accumulates 23.22 rubles of debt. This is a tax debt.

The tax office writes off the debt from the current account. If there is no money in the account, he transfers the case to the bailiffs, and the tax debt turns into a judicial debt. Individual entrepreneurs are responsible for debts with personal property, so bailiffs can write off money from personal accounts.

In addition to the debt, the bailiffs may demand a fine. It will come if you make a mistake in the calculations and underestimate the amount:

• 20% of the unpaid fees for unintentional violation, if shortchanged;
• 40% of the unpaid amount - for intentional, for example, if you deliberately underestimate income.

Therefore, it is better to pay your fees on time and calculate them correctly so that you do not have to communicate with the bailiffs.

No later than July 1, 2019, individual entrepreneurs must pay additional pension insurance contributions in the amount of 1 percent on income exceeding 300,000 rubles in 2018. How to fill out a payment order and which KBK to use? Here is a sample payment slip for payment of additional pension contributions.

How is the additional pension contribution for 2018 calculated?

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 required to pay contributions in case of temporary disability and in connection with maternity, but can do so 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).

The following are considered income:

• under simplified tax system– all taken into account income without taking into account your expenses. The object of taxation – “income” or “income minus expenses” does not matter;
• with UTII– imputed income (clause 4, clause 9, article 430 of the Tax Code of the Russian Federation). To calculate it, add up the indicators of the lines of 100 sections. 2 UTII declarations for all four quarters of the year;
• when paying personal 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 June 14, 2018 No. 03-15-05/40791).

If the income for 2018 was more than 300,000 rubles, then you must pay an additional 1.0% of the amount exceeding 300,000 rubles. in a year. At the same time, the amount of insurance premiums for compulsory health insurance for 2018 cannot be more than 212,360 rubles.

Let's give 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 individual entrepreneur conducted business activities on the simplified tax system. The entrepreneur's income amounted to 16 million rubles. Since the entrepreneur worked out the entire billing period, for 2018 he paid fixed amounts no later than January 9, 2019:

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

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

Also see:

Sample payment order for additional pension contribution

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

Contributions have been controlled by the Federal Tax Service since 2017. Therefore, the recipient of payments will be the tax authorities. In field 101 you need to put code 09.

DOWNLOAD PAYMENT ORDER: IP CONTRIBUTIONS WITH INCOME OVER 300 THOUSAND

After sending a payment order to the bank, the individual entrepreneur’s obligation to pay insurance premiums “for himself” for 2018 is considered fulfilled (if there are enough funds in the account for debiting).

Good day, Pavel!

Individual entrepreneurs, lawyers, notaries engaged in private practice, and other persons engaged in private practice in accordance with the legislation of the Russian Federation (hereinafter referred to as individual entrepreneurs), by virtue of clause 2 of part 1 of Art. 5 and part 1 art. 14 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund” are recognized as payers of insurance contributions:

• to the Pension Fund of the Russian Federation - for compulsory pension insurance;
• to the Federal Compulsory Medical Insurance Fund - for compulsory medical insurance.

In the current year, these persons continue to pay insurance contributions to the specified state extra-budgetary funds in fixed amounts (Part 1, Article 14 of Law No. 212-FZ).

From January 1, the rules for determining the fixed amount of the insurance contribution for compulsory pension insurance have been changed for individual entrepreneurs.

The legislator used a differentiated approach depending on the income they received from business activities, setting a threshold level in the amount of 300,000 rubles. (Clause “a”, Clause 1, Article 2 of the Federal Law of July 23, 2013 N 237-FZ).

The amount of the insurance premium transferred to the Pension Fund by self-employed citizens for themselves, in accordance with Part 1.1 of Art. 14 of Law N 212-FZ is determined depending on whether the amount of income exceeds the specified threshold amount.

If the contribution payer’s income for the billing period does not exceed 300,000 rubles, then a fixed payment must be transferred to the Pension Fund. And it is defined as the product of the minimum wage, increased by 12 times, established by federal law at the beginning of the financial year for which insurance premiums are paid (as of January 1, 2015), and the rate of insurance contributions to the Pension Fund of the Russian Federation, given in clause 1, part 2 of Art. 12 of Law No. 212-FZ, - 26% (Clause 1, Part 1.1, Article 14 of Law No. 212-FZ).

Consequently, insurance premiums are calculated using the following expression:

SV PFR = minimum wage x 26% x12.

Federal Law dated December 1, 2014 N 408-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage””, the minimum wage from January 1, 2015 was increased to 5965 rubles.

Thus, if the amount of income received for the year does not exceed 300,000 rubles. an individual entrepreneur will have to pay 18,610.80 rubles to the Pension Fund for 2015. (5965 x 26% x 12).

If the income of the payer of contributions for the billing period exceeds the given threshold value, then the Pension Fund of the Russian Federation will need to transfer the total of the specified fixed payment and 1% of the amount of income exceeding 300,000 rubles. (hereinafter referred to as the constant and variable components of a fixed size) (clause 2, part 1.1, article 14 of Law No. 212-FZ).

Based on this, an individual entrepreneur can use the following expression when calculating insurance premiums:

SV PFR = minimum wage x 26% x 12 + (A rub. - 300,000 rub.) x 1%,

where A rub. - income of an individual entrepreneur for a calendar year.

The amount of income of an individual entrepreneur due to the introduced Part 8 of Art. 14 of Law N 212-FZ is determined according to the norms of the Tax Code of the Russian Federation in accordance with the tax regime that it applies:

• under the general taxation system, this is Art. 227 Tax Code of the Russian Federation;
• under the taxation system for agricultural producers (unified agricultural tax) - clause 1 of Art. 346.5 Tax Code of the Russian Federation;
• with a simplified taxation system - Art. 346.15 Tax Code of the Russian Federation;
• when paying a single tax on imputed income for certain types of activities - Art. 346.29 Tax Code of the Russian Federation;
• under the patent taxation system - Art. Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.

As you can see, when using the general taxation system, the Unified Agricultural Tax and the simplified tax system, the amount of income actually received is used when calculating insurance premiums.

When paying UTII, income is the taxpayer’s imputed income.

Its value is calculated as the product of the basic profitability for a certain type of business activity, calculated for the tax period, and the value of the physical indicator characterizing this type of activity.

Since the tax period when using UTII is a quarter (Article 346.30 of the Tax Code of the Russian Federation), the amount of income for the year for the purpose of calculating insurance premiums will be equal to the total amount of imputed income of the taxpayer for the first, second, third and fourth quarters of the calendar year.

When applying the patent taxation system, income for the purpose of calculating insurance premiums is recognized as potentially receivable annual income for the relevant type of business activity, established by the law of the constituent entity of the Russian Federation.

If an entrepreneur applies several taxation regimes, then the amount of income from activities used for the purpose of calculating insurance premiums is determined by their totality (Clause 6, Part 8, Article 14 of Law No. 212-FZ).

Let us recall that until the beginning of 2014, the fixed amount of pension contributions transferred by entrepreneurs, lawyers and notaries was determined based on the double minimum wage and insurance tariff increased by 12 times.

This amount did not change depending on the amount of income received.

Therefore, for 2013, individual entrepreneurs had to transfer 32,479.20 rubles to the Federal Treasury to the account of the Pension Fund of the Russian Federation. (5205 rub. x 26% x 12 x 2), where 5205 rub. - minimum wage as of January 1, 2013

The total amount of insurance contributions to the Pension Fund of the Russian Federation transferred by an entrepreneur whose income exceeds 300,000 rubles is limited by a maximum amount.

It is calculated based on the eightfold minimum wage increased by 12 times, established at the beginning of the year for which contributions are paid, and the tariff provided for by the same clause 1, part 2, art. 12 of Law No. 212-FZ:

SV PFR MAX = minimum wage x 26% x 12 x 8

Thus, the maximum amount of insurance premiums that entrepreneurs may have to pay to the Pension Fund in 2015 will be 148,886.40 rubles. (RUB 5,965 x 26% x 12 x 8).

The employer applying the general tariffs of insurance premiums in 2015 is 22% within the established maximum value of the base for calculating insurance premiums and 10% from income exceeding the maximum value of the base (the maximum value of the base for calculating insurance premiums in 2015 is set in the amount of 670 000 rubles (Resolution of the Government of the Russian Federation dated December 4, 2014 N 1316)), will be required to pay to the Pension Fund, in addition to insurance premiums for oneself, insurance premiums for hired employees.

As a general rule, in 2013–2016, contributions must be accrued for payments and rewards until the amount of such payments (remunerations), calculated on an accrual basis from the beginning of the year in relation to each insured person, does not exceed the limit.

An amount exceeding the maximum base for calculating contributions is subject to insurance contributions to the Pension Fund of the Russian Federation.

Payment

The fixed payment, as before, must be transferred no later than December 31 of the current billing period (Part 2, Article 16 of Law No. 212-FZ).

Entrepreneurs can transfer the amount of contributions to their own compulsory pension insurance in the form of a fixed payment to the Pension Fund either in one lump sum or in several payments throughout the year (quarterly or once a month). In any of the chosen methods, the policyholder must transfer contributions in full before December 31 of the current year.

Let us note that starting from the billing period of 2014, in accordance with the introduced Art. 22.2 of the Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation” (clause 4 of Article 3 of the Federal Law of December 4, 2013 N 351-FZ “On amendments to certain legislative acts of the Russian Federation on issues of mandatory pension insurance in terms of the right of the insured persons to choose a pension option"), payment of insurance contributions for compulsory pension insurance is carried out by a single settlement document sent to the Pension Fund of the Russian Federation to the relevant accounts of the Federal Treasury, using the budget classification code intended for accounting for insurance contributions for compulsory pension insurance credited to the Pension Fund for payment of the insurance part of the labor pension.

However, the legislator did not establish any exceptions for individual entrepreneurs.

Consequently, all self-employed citizens who have been engaged in entrepreneurial activity or private practice for the entire calendar year will need to transfer 18,610.80 rubles to the Pension Fund of Russia no later than December 31, 2015, indicating in the payment order (payment orders) the KBK relating to insurance premiums for compulsory pension insurance, enrolled in the Pension Fund for payment of the insurance part of the labor pension, 392 1 02 02 140 06 1000 160 (approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n).

The amount of insurance premiums calculated from income exceeding 300,000 rubles, according to the introduced second sentence of Part 2 of Art. 16 of Law No. 212-FZ (clause 2 of Article 2 of Law No. 237-FZ) must be paid no later than April 1 of the year following the expired billing period.

Insurance premiums calculated from the excess amount, in accordance with the again introduced clause 2.3 of Art. 22 of Law N 167-FZ are used to finance the insurance and funded parts of the labor pension in amounts that are determined in proportion to the tariffs established by clause 2.1 of Art. 22 of Law No. 167-FZ (Article 1 of Law No. 237-FZ).

The same insurance premium rates are prescribed for use when distributing insurance premiums in a fixed amount (clause 2.2 of Article 22 of Law No. 167-FZ).

If an individual entrepreneur does not pay insurance premiums or transfers them later than the specified deadlines of December 31 and April 1, then pensioners will charge him a penalty in the amount of the arrears (Part 1, Article 25 of Law No. 212-FZ). Penalties are charged for each calendar day of late payment. The counting of the number of days of delay begins from the day following the established deadline for payment of insurance premiums until the day the obligation to pay contributions is fulfilled. Penalties are calculated as a percentage of the amount not paid on time. The interest rate is 1/300 of the Bank of Russia refinancing rate in force during this period (Parts 3, 5, 6 of Article 25 of Law No. 212-FZ). Failure to pay or incomplete payment of the amount of insurance premiums may entail the imposition of penalties in the amount of 20% of the unpaid amount (Part 1, Article 47 of Law No. 212-FZ). If there is evidence of deliberate non-payment of contributions by an entrepreneur, the fine increases to 40% of the unpaid amount (Part 2 of Article 47 of Law No. 212-FZ).

Note. Debt on insurance premiums in the form of arrears, penalties and fines from an entrepreneur can be recovered from funds in bank accounts and his other property (Articles 19, 20 of Law No. 212-FZ).

By obliging policyholders to transfer insurance premiums to the Pension Fund of the Russian Federation in a single payment document, the legislator, with the aforementioned Law N 351-FZ, expanded the responsibilities of the insurer, which is the Pension Fund of the Russian Federation and its territorial branches. Introduced in paragraph 2 of Art. 13 Law No. 167-FZ para. 23 and 24 (clause 1 of Article 3 of Law No. 351-FZ) he additionally charged him with:

• determining the amount of insurance premiums accrued for the insurance and funded parts of the labor pension in accordance with the pension option chosen by the insured person (0.0 or 6.0% of the individual part of the insurance premium tariff to finance the funded part of the labor pension);
• accounting for the amounts of insurance contributions for compulsory pension insurance received into the account of the Pension Fund of the Russian Federation in the last three months of the reporting period, necessary for calculating the amounts of insurance contributions paid for the funded part of the labor pension for this period.

Help from fiscal officials

Fiscal officials must send to the Pension Fund authorities information on income from business activities of individual entrepreneurs for the calendar year no later than June 15 of the year following the expired billing period. After this date, until the end of the current billing period, tax authorities continue to send pensioners information on income from the activities of insurance premium payers for the billing period no later than the 1st day of each next month. Data on the income of individual entrepreneurs from tax returns submitted after the deadline for filing them, as we see, will still be received by the Pension Fund. Tax authorities will receive information about the income for the calendar year of individual entrepreneurs who use “imputation” from four submitted tax returns for UTII for the first, second, third and fourth quarters of the calendar year. Individual entrepreneurs using PSN do not submit a tax return for the tax paid in connection with the use of the patent tax system to the tax authorities (Article 346.52 of the Tax Code of the Russian Federation). But it will not be required for fiscal officials to provide pensioners with data on the potential annual income for the relevant type of business activity established by the law of the constituent entity of the Russian Federation. If the entrepreneur fails to submit tax reports to the Federal Tax Service of Russia before the end of the next billing period, the tax authorities will indicate in the transmitted information the lack of information about his income. The presence of such information allows the territorial branch of the Pension Fund to collect insurance premiums from an individual entrepreneur for the corresponding billing period in a fixed amount. This fixed amount is determined based on the 12-fold increase in the eight-fold minimum wage and the insurance tariff. And this value is equal to the maximum amount of insurance premiums: Based on this, 148,886.40 rubles will be collected from the payer. regardless of the actual amount of his income in the billing period.

Note. The territorial branches of the Pension Fund of Russia will compare the amount of payments received from entrepreneurs and other self-employed persons with the amount of their income. Tax authorities will transmit information about income to the Pension Fund. This applies to both the information contained in the tax returns of these persons and the data identified as part of tax control measures. The corresponding responsibilities of tax authorities are provided for by new parts 9 and 10 of Art. 14 of Law No. 212-FZ.

Tax authorities send pensioners data on facts of tax violations by taxpayers identified as part of tax control measures that resulted in an understatement of income from activities. The specified data is transmitted within five days after the tax authority’s decision to hold the relevant taxpayer accountable for committing a tax offense comes into force. Information on income from the activities of the taxpayers in question for the billing period and data on tax violations identified as part of tax control measures, transferred by the fiscal authorities to pensioners, allows the latter (Part 11 of Article 14 of Law No. 212-FZ):

• send a demand for payment of arrears of insurance premiums, penalties and fines;
• collect arrears of insurance premiums, penalties and fines.

The requirement to pay arrears of insurance premiums, penalties and fines in accordance with Part 1 of Art. 22 of Law N 212-FZ recognizes a written notice to the payer of insurance premiums about the unpaid amount of contributions, penalties and fines, as well as the obligation to pay these unpaid amounts within the prescribed period. The requirement is sent to the entrepreneur by the territorial branch of the Pension Fund of Russia within three months from the date of detection of the arrears. In turn, the entrepreneur must fulfill it within 10 calendar days from the date of receipt, unless the requirement specifies a longer period for payment (Part 2, 5, Article 22 of Law No. 212-FZ).

Insurance contribution to the FFOMS

The algorithm for calculating the fixed amount of the insurance premium for compulsory health insurance for self-employed citizens has not changed this year. It is still defined as the product of twelve times the minimum wage and the tariff of insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund, given in paragraph 3 of Part 2 of Art. 12 of Law No. 212-FZ (5.1%) (Part 1.2 of Article 14 of Law No. 212-FZ):

SV FFOMS = minimum wage x 5.1% x 12

Consequently, in 2015, individual entrepreneurs must pay RUB 3,650.58 to the FFOMS. (RUB 5,965 x 5.1% x 12). Its increase compared to last year is due to an increase in the minimum wage. The entrepreneur must pay the specified amount to the Federal Treasury into the FFOMS account no later than December 31 of the current year. When transferring them, the payment order indicates KBK 392 1 02 02 101 08 1011 160. Consequently, an individual entrepreneur whose income for 2015 does not exceed 300,000 rubles will need to pay 22,261.38 rubles to state extra-budgetary funds. (18610.80 + 3650.58), the maximum total of the payments under consideration reaches 152536.98 rubles. (148886.40 + 3650.58).

Features of calculation for a billing period less than a calendar year

It is possible that an individual will not be registered as an individual entrepreneur from the beginning of the calendar year. The entrepreneur, in turn, can complete his entrepreneurial activity without waiting for the end of the calendar year. In the first case, for him, the calculation period for insurance premiums will be the period from the date of registration until the end of the given calendar year, in the second - the period from the beginning of this calendar year until the day of termination of registration. For both cases, the legislator has established algorithms for determining the amount of insurance premiums to be paid to state extra-budgetary funds. If payers of insurance premiums begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the fixed amount of insurance premiums payable by them for this billing period, by virtue of Part 3 of Art. 14 of Law N 212-FZ is determined in proportion to the number of calendar months starting from the calendar month of commencement of activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month. The calendar month of the start of activity in accordance with Part 4 of Art. 14 of Law No. 212-FZ recognizes:

• for an individual entrepreneur - the calendar month in which his state registration as an individual entrepreneur was made;
• for a lawyer - the calendar month in which he was issued a lawyer's certificate;
• for a notary engaged in private practice - the calendar month in which he is vested with the powers of a notary.

Based on this, to calculate insurance premiums (IP) for the case when the activity is not carried out from the beginning of the year, you can use the following expression:

SV = FRSV: 12 x (n1 + n2: n3);

where FRSV is the fixed amount of insurance premiums; - the number of full calendar months from the start of the self-employed person’s activities until the end of the year; - the number of calendar days of an incomplete month during which the person carried out his activities (counting begins from the day following the date of state registration of the entrepreneur, the date of issue of the lawyer’s certificate or the date of granting the powers of a notary); - the total number of calendar days of an incomplete month. If payers of insurance premiums cease to carry out entrepreneurial or other professional activities after the start of the next billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which:

• the state registration of an individual as an individual entrepreneur has expired;
• the status of a lawyer has been terminated or suspended;
• The powers of a notary engaged in private practice have been terminated.

For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to the date of state registration of termination by an individual of activity as an individual entrepreneur, termination or suspension of the status of a lawyer, termination of powers of a notary engaged in private practice, inclusive (Part 4.1 of Article 14 Law N 212-FZ). The above expression can also be used in this case, provided that: it is understood as the number of full calendar months from the beginning of the year until the end of the activity of the self-employed person; - the number of calendar days of an incomplete month during which the self-employed person carried out activities up to and including the date of state registration of termination of business activity; - the total number of calendar days of an incomplete month.

This year, as shown above, the amount of insurance contributions to the Pension Fund is calculated not only on the basis of the minimum wage established by law and the insurance tariff, but also depends, among other things, on the amount of income received by the relevant person during the billing period. By changing the procedure for calculating the amount of insurance contributions for compulsory pension insurance and continuing to use the previously used concept of “fixed amount,” the legislator created ambiguity in determining the amount of insurance contributions to be paid to the Pension Fund in cases where the entrepreneur operated for less than a calendar year. From a literal reading of clause 2, part 1.1 and part 1 of Art. 14 of Law N 212-FZ it follows that the fixed amount of insurance premiums means the entire amount payable by a self-employed person for the billing period, taking into account his income. And it is precisely this that should be divided in proportion to the number of calendar months worked and calendar days in an incomplete month.

Example 2. Individual entrepreneur in July 2015 ceases its business activities. An entry in the Unified State Register of Individual Entrepreneurs about the termination of activities by an individual as an individual entrepreneur was made on the 22nd. His income for this period amounted to 356,000 rubles. Option 1. If an entrepreneur was engaged in entrepreneurial activity for the entire calendar year, then with such an income indicator, the fixed amount of insurance contributions for compulsory pension insurance would be 19,170.80 rubles. (RUB 18,610.80 + (RUB 356,000 - RUB 300,000) x 1%). Having followed the literal reading of the norms of clause 2, part 1.1 and part 1 of Art. 14 of Law N 212-FZ, the entrepreneur took this amount as a factor of the proportion. The value of the numerator of the proportion determines the number of full months of work of the entrepreneur 6 (from January to June) and the number of calendar days of work in the month in which the entrepreneur ceased activity, 22 (from July 1 to 22). Taking this into account, the fixed amount of insurance premiums payable by them for the billing period of 2015, which must be paid to the Pension Fund for financing the insurance part, is 10,719.67 rubles. (RUB 19,170.80: 12 months x (6 months + 22 days: 31 days/month)). The fixed amount of insurance premiums payable to the FFOMS is 2041.28 rubles. (RUB 3,650.58: 12 months x (6 months + 22 days: 31 days/month)). In total, an individual entrepreneur must pay 12,760.95 rubles. (10719.67 + 2041.28).

Employees of the Pension Fund of Russia with this option of reading the norms of clause 2, part 1.1 and part 1 of Art. 14 of Law N 212-FZ are unlikely to agree. After all, the component in the fixed amount of the insurance premium, calculated from an amount exceeding 300,000 rubles, does not depend on the duration of business activity.

End of example 2. Option 2. When determining the fixed amount of insurance contributions to the Pension Fund, the entrepreneur uses only the constant component of the fixed amount of insurance contributions for the year - 18,610.80 rubles - as a proportion factor. This gives 10,406.54 rubles. (RUB 18,610.80/month: 12 x (6 months + 22 days: 31 days/month)). The variable component of the fixed amount of insurance premiums for the year is 560 rubles. ((RUB 356,000 - RUB 300,000) x 1%), is taken into account in its entirety. Consequently, the fixed amount of insurance premiums for the period of business activity in 2015, presented as a combination of the above amounts, is 10,966.54 rubles. (10406.54 + 560). A fixed amount of insurance premiums payable to the FFOMS is added to it - 2041.28 rubles. And the entrepreneur must transfer them to the Federal Treasury to the accounts of the Pension Fund and the Federal Compulsory Medical Insurance Fund no later than August 5, 2015.

Let us note that the first option for calculating the fixed amount of insurance contributions for compulsory pension insurance when the calendar year is not fully worked out in business, in our opinion, should be used by entrepreneurs using UTII and the patent taxation system. Indeed, as income used in calculating insurance premiums, they should take not the actual amount of income received during the period of entrepreneurship, but the amount of imputed income in the first case and the potentially obtainable annual income for the corresponding type of business activity, established by the law of the subject of the Russian Federation - in second.

Voluntary payment of contributions to the Social Insurance Fund of the Russian Federation

For individual entrepreneurs, lawyers, notaries and other persons engaged in private practice, by virtue of Part 5 of Art. 14 of Law N 212-FZ there is no obligation to pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity to the budget of the Federal Social Insurance Fund of the Russian Federation (Part 5 of Article 14 of Law N 212-FZ). But in this case they do not have the right to receive insurance coverage for the specified type of social insurance (Article 1.4, paragraph 1 of Article 2 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and connection with motherhood"). The considered insurance coverage for self-employed persons is paid only if they voluntarily entered into a relationship with insurance in case of temporary disability and in connection with maternity (hereinafter referred to as disability insurance) and, accordingly, pay insurance premiums to the Social Insurance Fund of the Russian Federation. Benefits upon the occurrence of an insured event are paid to them only if they have paid insurance contributions to the specified state extra-budgetary fund for the previous calendar year (clauses 3, 4, article 2, clause 6, article 4.5 of Law N 255-FZ). The voluntary participation of an entrepreneur in compulsory social insurance in case of disability is expressed in the obligation to pay insurance contributions to the budget of the Social Insurance Fund of the Russian Federation in a fixed amount. They are calculated based on the cost of the insurance year according to the rules established by clause 3 of Art. 4.5 of Law No. 255-FZ. This procedure is similar to that used by self-employed persons when calculating insurance contributions to the FFOMS budget: , where is the rate of insurance contributions to the budget of the Federal Social Insurance Fund of the Russian Federation. Tariff of insurance contributions to the Federal Social Insurance Fund of the Russian Federation in clause 3 of Art. 4.5 of Law No. 255-FZ is not specified; it only makes a general reference to Law No. 212-FZ. Since self-employed persons make contributions to compulsory pension insurance and compulsory health insurance, using the tariffs given in clauses 1 and 3 of part 2 of Art. 12 of Law N 212-FZ, it is logical to assume that the tariff for paying contributions to the Social Insurance Fund of the Russian Federation, given in paragraph 2 of this part (2.9%), should be applied to individual entrepreneurs with their voluntary participation in this type of compulsory insurance. Based on this, an individual entrepreneur who has voluntarily entered into a relationship under this type of compulsory social insurance must transfer 2075.82 rubles to the budget of the Social Insurance Fund of the Russian Federation in 2015. (RUB 5,965 x 2.9% x 12). The payment procedure for self-employed persons who voluntarily entered into a relationship with disability insurance is regulated by Art. 4.5 of Law N 255-FZ and the Rules for the payment of insurance premiums by persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity (approved by Decree of the Government of the Russian Federation of October 2, 2009 N 790, hereinafter referred to as the Payment Rules). This procedure is in many ways similar to the procedure for self-employed persons to pay insurance contributions to the budgets of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. Insurance premiums are transferred to the accounts of the territorial body of the Social Insurance Fund of the Russian Federation in one of the following ways (clause 5, article 4.5 of Law N 255-FZ, clause 5 of the Payment Rules): by bank transfer, in cash through a bank, by postal transfer. You can transfer them to the budget of the Social Insurance Fund of the Russian Federation either in parts or at a time (clause 4 of the Payment Rules), the last day of payment is December 31 of the current year. Regardless of what month of the year the entrepreneur entered into legal relations under compulsory social insurance in case of disability, he must pay insurance contributions to the budget of the Federal Social Insurance Fund of the Russian Federation in full. Neither Law N 255-FZ, nor the Payment Rules contain rules on the calculation and payment of insurance premiums, taking into account the period during which he was actually in a relationship for the type of insurance in question in the current year.

Note. Only full payment of insurance premiums for the current year gives a self-employed person the right to receive insurance coverage from the beginning of the next year upon the occurrence of an insured event.

If an entrepreneur does not pay insurance premiums within the prescribed period, the territorial branch of the Federal Insurance Service of the Russian Federation will not forcibly collect them, no penalties will be charged on the unpaid amount, and no fine will be collected. But the legal relationship between the entrepreneur and the insurer regarding compulsory social insurance in case of disability is considered terminated, and from January 1 of the next year he will be deprived of the opportunity to receive insurance coverage (clause 7, article 4.5 of Law No. 255-FZ, clause 7 of the Payment Rules). If insurance premiums are partially paid during the year, legal relations on insurance also terminate on January 1 of the following year, and the amount paid to the budget of the Federal Insurance Fund of the Russian Federation is subject to return (clause 8 of the Payment Rules). Entrepreneurs, with voluntary participation in the compulsory social insurance under consideration, are required to submit to the territorial body of the FSS of the Russian Federation a report (calculation) at the end of the calendar year, submitted by persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity (form 4a-FSS RF) (approved by Order of the Ministry of Health and Social Development of Russia dated October 26, 2009 N 847n). This report must be submitted no later than January 15 of the year following the expired billing period (clause 4 of the Procedure and deadlines for submitting a report (calculation) by persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity (form 4a-FSS of the Russian Federation), given in Appendix No. 2 to the mentioned Order No. 847n).

How to reduce the amount of tax (advance payment) under the simplified tax system and UTII on insurance premiums in the form of fixed payments paid by individual entrepreneurs for themselves.

Individual entrepreneurs - “simplified” and “imposed”, who do not have employees (hereinafter referred to as self-employed individual entrepreneurs), reduce advance payments and tax only by the amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund (paragraph 6, clause 3.1, article 346.21; 346.42 Tax Code RF). They calculate these contributions for their insurance and pay them in a fixed amount (fixed payments) (Part 1, Article 14 of Law No. 212-FZ).

Note Individual entrepreneurs who do not make payments and other remunerations are individual entrepreneurs who do not have employees and do not pay remuneration to individuals, regardless of the fact of registration with the Pension Fund of Russia as employers (Letter of the Ministry of Finance of Russia dated May 21, 2013 N 03-11-11/ 17926).

The amount of insurance contributions to the Pension Fund, calculated to the extent that it exceeds RUB 300,000. annual income does not exactly correspond to the concept of “fixed size”.

In this regard, difficulties may arise when reducing UTII and simplified taxation system by the indicated amounts. The amount of insurance premiums calculated based on 1% of the individual entrepreneur’s income exceeding 300 thousand rubles. for the billing period, is not directly named in Law N 212-FZ as “in a fixed amount”.

Nevertheless, from Part 1 of Art. 14 of Law N 212-FZ, one can indirectly conclude that these are still fixed payments. This fact was confirmed by officials in Letters of the Federal Tax Service of Russia dated January 16, 2015 N GD-4-3/330@ (together with Letter of the Ministry of Finance of Russia dated December 29, 2014 N 03-11-09/68180) and dated September 12, 2014 N GD-4- 3/18435@ (together with the Letter of the Ministry of Finance of Russia dated 09/01/2014 N 03-11-09/43709), the Ministry of Finance of Russia dated 01/28/2015 N 03-11-11/2894, dated 05/12/2014 N 03-11-11/ 22095, dated 04/18/2014 N 03-11-11/18080, dated 04/07/2014 N 03-11-11/15344, dated 03/28/2014 N 03-11-11/13842, dated 02/21/2014 N 03-11- 11/7514, dated 02/21/2014 N 03-11-11/7511.

So, entrepreneurs who use UTII or simplified tax system with the object of taxation “income”, who do not make payments to individuals, can safely reduce the tax on mandatory insurance contributions, calculated on the basis of 1% of income.

Let us note that individual entrepreneurs, including “simplers” and “imposed” must pay fixed payments for their insurance, regardless of the presence or absence of employees (Part 3 of Article 5, Part 1 of Article 14 of Law No. 212 -FZ). Therefore, if an entrepreneur has employees, he can include payments for his insurance in the general deduction (clause 1, paragraph 5, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). Note that advance payments (tax) under the simplified tax system are reduced by the amount of fixed payments, even if the entrepreneur combines UTII and simplified tax system. Moreover, if an entrepreneur uses the labor of hired workers only in “imputed” activities, he can reduce the “simplified” tax by a fixed payment without restrictions (Letters of the Ministry of Finance of Russia dated 04/03/2013 N 03-11-11/130, dated 04/02/2013 N 03-11-09/10547 (brought to the attention of tax authorities and taxpayers by Letter of the Federal Tax Service of Russia dated May 29, 2013 N ED-4-3/9779@)). If an entrepreneur who combines the simplified tax system and UTII does not have employees, such a taxpayer has the right, at his own discretion, to reduce the amount of tax paid in connection with the use of the simplified tax system or UTII by the entire amount of insurance premiums paid without limitation (Letter of the Ministry of Finance of Russia dated May 26, 2014 N 03-11-11/24975). If an entrepreneur combines the simplified tax system and the PSN and has no employees, such an entrepreneur also has the right to reduce the “simplified” tax by the entire amount of fixed payments (Letter of the Ministry of Finance of Russia dated February 10, 2014 N 03-11-09/5130 (sent for information and use in work by Letter of the Federal Tax Service of Russia dated 02/28/2014 N GD-4-3/3512), dated 08/23/2013 N 03-11-06/2/34685). That is, there is no need to distribute contributions between special regimes, for example, in proportion to the share of income. It is important to remember that contributions paid by entrepreneurs to the Social Insurance Fund in connection with voluntary participation in compulsory pension insurance and compulsory insurance against accidents and accidents do not reduce the amount of tax and advance payments. We believe that such conclusions follow from paragraph. 6 clause 3.1 art. 346.21 of the Tax Code of the Russian Federation, according to which these contributions reduce the advance payment (tax) only in the part that is paid based on their fixed amount. At the same time, contributions in connection with voluntary participation in OPS are the difference between the transferred contributions and their fixed amounts (clause 3, clause 1, article 29 of Law No. 167-FZ). And contributions in connection with voluntary participation in compulsory insurance in case of accidents and accidents are calculated and paid based on the cost of the insurance year, and not in a fixed amount (Art. 4.5 of Law N 255-FZ). A similar opinion about the illegality of reducing tax under the simplified tax system on the amount of insurance premiums paid in connection with voluntary participation in compulsory pension insurance relations is shared by the Ministry of Finance of Russia (Letter dated October 11, 2013 N 03-11-11/42578).

This calculator is designed to calculate the amount of fixed insurance premiums of individual entrepreneurs “for themselves” for compulsory health insurance and compulsory medical insurance in 2019. The service is absolutely free and allows you to calculate insurance premiums for a full and partial period.

Who pays

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

How are they calculated?

Since 2018, the procedure for calculating insurance premiums for individual entrepreneurs has changed significantly. The minimum wage is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts of contributions. In 2019, the amount of contributions for compulsory pension insurance (MPI) is 29,354 rubles, for compulsory medical insurance (CHI) - 6,884 rubles.

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

Payment deadlines

Fixed individual entrepreneur contributions for compulsory health insurance and compulsory medical insurance must be paid no later than December 31 of the current year.

The individual contribution of individual entrepreneurs with income over 300 thousand rubles can be paid at your choice: before December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 of the next year (then as a deduction they can be applied can only be applied next year).

Free consultation on individual entrepreneur taxes

KBK

The BCC for the payment of insurance premiums did not change in 2019. Contributions for compulsory health insurance are paid to the BCC - 182 1 02 02140 06 1110 160, and contributions for compulsory medical insurance to the BCC - 182 1 02 02103 08 1013 160. At the same time, the contribution to compulsory health insurance and payment from income over 300,000 rubles (1%) in 2019 are paid to the same BCC.