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

Important changes in 2018-2019:

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

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

Fixed payment calculated from the minimum wage

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

	In the Pension Fund, rubles	In FOMS rubles	Total, rubles
For 2019	29 354, 00	6 884, 00
For 2018	26 545, 00	5 840, 00

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

1% on excess income

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

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

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

Deadlines for paying fees in 2019

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

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

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

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

By registering as an individual entrepreneur, a Russian citizen must know that in this way he gives his consent and henceforth undertakes to make monthly contributions to insurance organizations.

If an individual entrepreneur has employees, he also makes deductions for them in the appropriate amounts, which are determined by generally accepted interest rates. The more earnings, the more funds will have to be given to the state treasury in case of their own disability and social needs.

The guarantee of payment of deductions is an employment agreement concluded between the employer and the employee. The contract can be fixed-term or indefinite. If a fixed-term contract is not renewed, but the employee remains to perform official duties, the document automatically becomes permanent.

“For themselves” individual entrepreneurs are required to transfer the following insurance premiums:

• to the Pension Fund, which distributes money for pension insurance to those who have reached retirement age and need state allowance;
• in FFOMS - the money supply is directed to health insurance, which is mandatory.

Experts emphasize that these deductions are paid by all individual entrepreneurs without exception, regardless of age category and type entrepreneurial activity. It does not matter what income an individual receives and what form of taxation he chooses - UTII or STS.

Deadlines for making fixed contributions to the PFR and FFOMS

Percentage of wages, paid by the IP in relation to the PFR and FFOMS in 2016, must be paid before December 31, 2016.

In order to keep track of changes in Russian tax legislation in time and always be aware of events, Russian citizens are invited to use convenient Internet services that help calculate the exact amount of deductions and significantly reduce risks and save time for individual entrepreneurs. Such online services can be found by entering in the search engine "service for calculating contributions for individual entrepreneurs in 2017."

How to calculate the amount of contributions yourself

The fixed amounts of contributions to the Pension Fund in 2017, which are made by an individual entrepreneur, consisting of UTII and STS, are calculated according to the following formula:

Minimum wage (as of the beginning of 2017) × tariff rate of insurance contributions (26%) × 12 months.

In addition, until April 1, 2017, individual entrepreneurs whose official profit amounted to more than the limited amount of 300,000 rubles must pay 1% of the excess amount. Thus, the deadline for paying this interest to the Pension Fund for 2017 is April 1, 2018.

With regard to contributions to the FFOMS, as of 2017, only contributions in a fixed amount are made. Even if the income exceeded 300,000 rubles, you do not need to pay additional contributions to the state fund.

Minimum wage as of the beginning of 2017 × tariff rate of insurance contributions (5.1%) × 12 months.

In 2017, the minimum wage was slightly revised and increased to 6,204 rubles.

If we talk about CCC, since the beginning of 2017, the tax legislation has undergone a number of changes, now transfers are distributed among different CCCs, which are displayed in the table below. Now BCCs depend on how much income the entrepreneur received in the last calendar year.

Why was the KBK system created? The fact is that it helps to exercise control over financial flows on state level. For individual entrepreneurs, they are indicators of payrolls and systematize and simplify financial reporting.

What contributions are due on income from 300,000 rubles

The unit of time is taken as the usual billing period, if during this period the income amounted to more than 300,000 rubles, then in addition to the fixed amounts deducted to the Pension Fund and FFOMS in the amount of 22261.38 rubles, the IP is obliged to make payments in relation to the Pension Fund, namely 1% of the excess.

To date regulations and the laws of the Russian Federation determine the limiting amounts of deductions in insurance funds. As of 2017, their value cannot be more than:

8 × minimum wage at the beginning of the tax year × tariff x 12.

By simple calculations, you can understand what amount we are talking about:

7500 × 8 × 26% × 12 = 187,000.2 rubles. So, the limit amount of insurance payments in 2017, paid by individual entrepreneurs, using as a mode UTII taxation and the simplified tax system, to the Pension Fund, is 187,000.2 rubles.

If the total income of an individual entrepreneur for the 1st quarter is already more than 300,000 rubles, if desired, you can pay 1% to the Pension Fund immediately, without waiting for the end of the calendar year. Such a technique will make it possible to evenly distribute tax payments to state funds throughout the entire reporting period, taken per unit of time. If there is no desire to speed up payments, you can wait until April 1, 2017 to make contributions.

Those who use the taxation regime under the name of the simplified tax system should be aware that when calculating the revenue part for the subsequent calculation of the amount of insurance contributions received, it is not necessary to include the expenditure part. The same applies to individual entrepreneurs who work for OSNO. If an individual entrepreneur applies several forms of taxation at once, according to the current legislation, incomes are summed up.

How to calculate contributions to the Pension Fund under the simplified tax system

To clarify how much money an individual entrepreneur needs to contribute to the Pension Fund, we suggest considering this example.

Suppose the IP uses the mode taxation of the simplified tax system with a tariff rate of 6%, and employees who would work for him under an employment agreement, the citizen does not have. During the last year, the IP income amounted to 700,000 rubles. Based on these data, we calculate how much he will have to pay to the Pension Fund:

18,610.8 rubles (fixed amount) + (700,000 - 300,000) × 1% = 18,610.8 + 4,000 = 22,610.8 rubles.

So, an individual entrepreneur working on the simplified tax system, the percentage of taxation of which is 6%, until December 31, 2017 inclusive, must pay tax to the Pension Fund in a fixed amount in the amount of 18,610.8 rubles. Until April 1, 2017, the additional amount of contributions will be plus 1%, equal to 4,000 rubles. The total amount of IP deductions will reach 22,610.8 rubles.

If an individual entrepreneur has chosen a percentage of 15% as a taxation system, paying 1% to the Pension Fund is slightly different from the previous option. In this case, the calculation does not involve the inclusion of the difference “income minus expenses”, but takes as a basis the integral amount of profit for 2017, that is, the total amount of income does not need to be reduced by the amount of expenses.

If the IP is on UTII ...

The imputed income for individual entrepreneurs on UTII is calculated in accordance with the procedure and standards specified in article 346.29 tax code RF. Here is the basic formula:

Imputed income \u003d basic profit × adjustment factor 1 × adjustment factor 2 × sum of real physical values.

The definition of income for the year involves the summation of imputed profits, which are indicated in the declarations from the 1st to the 4th quarter.

Features of calculating 1% in the FIU for individual entrepreneurs on PSN

The patent regime of taxation involves the determination of 1% of the potential income that a business will bring. If so far the patent has been paid for for several months, the profit is calculated relative to the number of calendar months for which the document has already been purchased.

In order to more clearly present the possibility of paying 1% to the Pension Fund for individual entrepreneurs under PSN, consider the example of a businessman opening a hairdresser in Sevastopol, where 14 people will work under an employment agreement. employees. So far, the IP has acquired a patent for the implementation of activities for a period of 1 year. The patent says that the amount of possible profit reaches 1,760,000 rubles. Suppose that in 2017 the IP managed to earn 900,000 rubles, which exceeds the limit amount by 600,000 rubles.

The calculation of 1% consists of the following:

• (1,760,000 - 300,000) × 1% = 14,600 rubles;
• So, the individual entrepreneur undertakes to pay to the Pension Fund of the Russian Federation before December 31, 2017 a fixed amount of 18,610.8 rubles and 14,600 rubles by April 1, 2017, the total liabilities to insurance funds are: 18,610.8 + 14,600 = 33,210.8 rubles.

How to reduce the advance payment for UTII and USN

Russian legislation in 2017 allows individual entrepreneurs who work on UTII and STS to reduce the amount of advance payments by 1% of the excess of the limit revenue. But this is only possible if an additional contribution (1%) has been made in tax period when the tax was calculated.

For self-employed people who do not make payments individuals

A fixed amount of insurance premiums for compulsory pension and compulsory health insurance has been established for you.

	For compulsory pension insurance		For compulsory health insurance
	Income up to 300,000 rubles per year	Income over 300,000 rubles per year
	Minimum wage x 26% x12	Minimum wage x 26% x12 + 1% of the amount > 300 thousand rubles Maximum: 8 minimum wage x 26% x 12	Minimum wage x 5.1% x12
The size of the minimum wage in 2016	6 204 rubles
The amount of the insurance premium in a fixed amount	19 356.48 rubles	19,356.48 + 1% of the amount exceeding 300,000 rubles, but not more than 154,851.84 rubles	3,796.85 rubles
Deadline for payment of insurance premiums	until December 31, 2016	The payment term is 19,356.48 rubles - until December 31, 2016. 1% of the amount of income exceeding 300,000 rubles - no later than 04/01/2017.	no later than December 31, 2016

How is the income from which 1% is calculated for the calculation of contributions determined? Those who pay personal income tax, apply the simplified taxation system and the unified agricultural tax, take into account the income they actually received from entrepreneurial activities. For "sponsors" the basis for calculating 1% of the amount of income exceeding 300,000 rubles will be imputed income, for "patenters" - potentially receivable income. For those who use several taxation regimes, income from different regimes summed up.

The procedure for determining the amount of insurance premiums for the OPT based on the amount of income of payers of insurance premiums who do not make payments and other remuneration to individuals with an income of more than 300 thousand rubles

If the amount of income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined in a fixed amount, defined as the product minimum size wages established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund Russian Federation established by point 1 of part 2 of article 12 federal law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the payer's income in excess of 300 thousand rubles. for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ increased by 12 times (154,851.84 rubles in 2016).

Regulatory framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that, in order to apply the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the amount of the payer's income is determined as follows:

1) for payers paying personal income tax (hereinafter referred to as personal income tax) - in accordance with Article 227 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation);

2) for payers applying the system of taxation for agricultural producers (single agricultural tax) (hereinafter referred to as UAT) - in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers applying the simplified taxation system (hereinafter referred to as the USN), in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers paying single tax for imputed income for certain types of activities (hereinafter - UTII), - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent system of taxation (hereinafter referred to as PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one taxation regime, taxable income from activities is summed up.

In this case, the amount of income of the payer should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the totality of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of income potentially receivable during the term of the patent (Article 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified tax system - the amount of income received by him from entrepreneurial activity or from private practice (accordingly, articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers using UTII or PSN are guided, respectively, by the amount of imputed or potentially receivable income, the procedure for determining which is established by the Tax Code of the Russian Federation. At the same time, the amount of income actually received by payers from entrepreneurial activities does not matter.

As for such tax regimes as personal income tax, unified agricultural tax and simplified tax system, then, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, one should take into account the amount of income actually received by them from doing business or from engaging in private practice, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers applying the Unified Agricultural Tax or the simplified tax system, respectively, one should take into account the income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined based on the data provided tax authority at the place of registration of the payer of insurance premiums. If several taxation regimes are applied, then the income from activities should be summed up. These rules are established by Part 8 of Article 14 of the Federal Law of July 24, 2009, Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, territorial bodies PFR form the obligations of payers in the amount of a fixed insurance premium, which is payable in accordance with clause 2 of part 1.1 of Article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers applying the simplified tax system are endowed with equal rights and obligations and are not considered depending on the object of taxation they have chosen: “income” or “income reduced by the amount of expenses”. In this connection, the calculation of a fixed amount of insurance premiums for compulsory pension insurance based on the amount of the payer's income does not depend on the object of taxation under the simplified tax system.

Contributions calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of the debt using electronic service "Cabinet of the payer".

Self-employed persons must transfer contributions to the PFR budget by payment orders without distribution to funded and insurance pensions. This is due to the fact that the distribution of insurance premiums for funded and insurance pensions is carried out by the Pension Fund of the Russian Federation on the basis of information from individual personalized accounting and the pension option chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, with income for the billing period in excess of the income limit (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount with two payment orders:

Fixed amount RUB 19,356.48 (2016) for BCC 392 1 02 02140 06 1100 160 and

1% of the excess amount on BCC 392 1 02 02140 06 1200 160, but not more than 154,851.84 rubles.

The amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums, increased by 12 times (with the exception of heads of peasant (farmer) households) .

For the heads of peasant farms, a special procedure for paying insurance premiums is established, according to which the heads of peasant farms pay insurance premiums to the PFR budget in a fixed amount for themselves and for each member of the peasant farm. At the same time, the fixed amount of the insurance premium is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the rate of insurance premiums to the relevant state non-budgetary fund, established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the peasant farm, including the head of the peasant farm.

IMPORTANT! For the self-employed Since January 1, 2016, for the purpose of separate accounting of insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CBC used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount.

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory pension insurance in a fixed amount credited to the PFR budget for the payment of an insurance pension (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the budget of the MHIF (including for paying debts for the billing periods of 2013-2015):

	392 102 021 0308 1011 160	Insurance premiums in the MHIF
	392 102 021 0308 2011 160	Penalties on insurance contributions to the FOMS
	392 102 021 0308 3011 160	Penalties on insurance contributions to the MHIF

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount (budget territorial fund- for the billing periods of 2010-2011. inclusive):

	392 102 021 0308 1012 160	Insurance premiums in TFOMS
	392 102 021 0308 2012 160	Interest on insurance premiums in TFOMS
	392 102 021 0308 3012 160	Penalties on insurance premiums in TFOMS

The above CCCs are also used to pay off debt on insurance premiums for compulsory pension insurance in a fixed amount and for compulsory health insurance in a fixed amount, formed before 01/01/2016, as well as the corresponding penalties accrued before 01/01/2016 on such debt ( for the billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums belongs simultaneously to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each reason.

Tariffs for compulsory pension insurance

	2016
		MHIF
Payers of insurance premiums who are on common system taxation and applying the basic rate of insurance premiums
Individual entrepreneurs applying the patent system of taxation
Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities; non-profit organizations that apply the simplified tax system and carry out activities in the field of social services for the population, research and development, education, healthcare, culture and art and mass sports; charitable organizations applying STS
Organizations and individual entrepreneurs with the status of a resident of a technical and innovative special economic zone, organizations and individual entrepreneurs that have concluded agreements on the implementation of tourist and recreational activities
Organizations and individual entrepreneurs applying the simplified taxation system
Payers of insurance premiums who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol
Payers of insurance premiums who have received the status of a resident of the territories of advanced socio-economic development
Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e. the last day of payment is the 15th day) following the billing month. If the last day of the term falls on a weekend or non-working holiday, then the expiration date of the term is the next working day following it. Insurance premiums accrued but not paid on time are recognized as arrears and are subject to recovery.

CCC for the payment of insurance premiums for compulsory health insurance, credited for the payment of an insurance pension:

IMPORTANT! Citizens from among the self-employed population, making payments to individuals, provide PFR reporting on insurance premiums for compulsory pension and compulsory medical insurance, as well as information on individual personalized records for each insured employee. Reporting is submitted quarterly, before the 15th day of the second calendar month following the reporting period:

• until May 16, 2016 for the 1st quarter of 2016;
• until August 15, 2016 for the first half of 2016;
• until November 15, 2016 for 9 months of 2016;
• until February 15, 2017 for 2016.

Payment term of 1% over 300,000 rubles. revised from 2017. Law No. 335-FZ dated November 27, 2017 gave entrepreneurs extra months to transfer the specified additional contribution, changing paragraph 2 of Art. 432 of the Tax Code of the Russian Federation. Now the deadline for settlement with the budget is not April 1, as it was for periods before 2017, but July 1 (for settlements starting from 2017). It should be specified separately that if July 1 falls on a weekend, the payment deadline is shifted. For example, the payment deadline for 2017 was 07/02/2018.

However, it is absolutely not necessary to delay the payment of the contribution to the last. Often, an economically justified move would be to pay the installment in installments, or even without waiting for the end of the billing year, when the entrepreneur saw that his income had already exceeded the specified bar. With certain taxation systems, it is immediately clear whether it is necessary to pay 1% at the end of the billing period, which allows individual entrepreneurs to plan their tax expenses in advance and form a budget with the least losses. We will consider these situations below.

IP on OSNO

Entrepreneurs who apply the basic system of taxation are quite a rarity. However, they do exist and must also pay an additional fee. Thanks to the decision of the Constitutional Court of November 30, 2016 No. 27-P, IP on OSNO, in order to calculate the base for calculating the additional insurance premium, can apply Art. 210 of the Tax Code of the Russian Federation, that is, take not the net amount of income, but reduce it by the amount of expenses.

Example 1

IP Taratorkin I. G. uses OSNO. Let's say for 2019 his taxable income amounted to 500,000 rubles, and the accountable expense was 150,000 rubles. He takes this data from the income tax return. He will have to pay a contribution of 1% to the FIU. More than 300,000, his income amounted to 50,000 rubles.

Thus, we calculate the base: (500,000 - 150,000) - 300,000 \u003d 50,000 rubles.

1% of 50,000 = 500 rubles

IP on the "profitable" USN

Consider the case when an individual entrepreneur applies the simplified tax system and pays 1 percent of income over 300,000 rubles. The basis for calculating a contribution of 1% for individual entrepreneurs is income over 300,000 rubles. per year, and income is calculated according to the rules for calculating income under the simplified taxation system, and not actually received funds.

It should be remembered that an individual entrepreneur can reduce his tax paid in connection with application of the simplified tax system, for the paid fixed contributions and for the paid additional contribution in full (Subclause 3, Clause 3.1, Article 346.21 and Subclause 1, Clause 1, Article 430 of the Tax Code of the Russian Federation).

Individual entrepreneurs who have hired employees and pay them remuneration also have the right to reduce the tax, but not more than 50% (subclause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). If 50% of the tax is less than the paid contributions, then the remainder burns out, it cannot be transferred to the next periods (letter of the Ministry of Finance of Russia dated 04.09.2013 No. 03-11-11 / 36393).

Example 2

IP Taratorkin I. G. conducts entrepreneurial activities and has chosen for himself the USN (income). His tax is 6% of income (the tax rate may be lower depending on the region). Let's say in 2019 he earned 500,000 rubles. He will have to pay an additional contribution of 1% to the PFR - over 300,000 his income amounted to 200,000 rubles.

Thus, the basis for calculating the fee: 500,000 − 300,000 = 200,000 rubles.

1% of 200,000 = 2000 rubles.

You can consider this taxation system for individual entrepreneurs in more detail in our article “STS 6% for individual entrepreneurs - the subtleties of taxation”.

Additional contribution to the PFR IP on the "income-expenditure" USN

If an individual entrepreneur uses the “income-expenditure” simplified tax system, then he must take income calculated according to the rules of the simplified tax system as the basis for calculating 1%. However, after the issuance of the decision of the Constitutional Court, which was mentioned above and which allows taking into account the expenses of an individual entrepreneur for OSNO, the Supreme Court of the Russian Federation (determination of November 22, 2017 No. 303-KG17-8359 in case No. A51-8964 / 2016) recognized the same possibility for an individual entrepreneur on the "income-expenditure" USN. However, the tax authorities did not agree with this approach and issued a number of letters expressing the opposite point of view (letters of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369, dated August 5, 2019 No. .2019 No. BS-19-11/ [email protected]). At the moment, it is safer to use only income as a calculation base of 1%, without reducing them to expenses.

IP on UTII

Suppose an individual entrepreneur applies UTII. In the context of paying an additional contribution, the question is natural, what income does an individual entrepreneur have over 300,000 rubles. we take for the base - actually received or imputed? As with the calculation of the tax on imputed income itself, imputed income is used in calculating the insurance premium.

Example 3

IP Taratorkin I. G. is engaged in the provision of services for temporary accommodation and residence in the Istra district of the Moscow region and applies UTII. The area of ​​the leased premises is 230 sq. meters. According to paragraph 3 of Art. 346.28 of the Tax Code of the Russian Federation, the basic profitability per month is 1000 rubles. Let's calculate imputed income in 2019:

1000 × 230 × 1.798 × 1 = 413,540 rubles per month.

For the year, the income will be 4,962,480 rubles.

Don't know your rights?

It is this amount that will be compared with the required limit. Thus, the basis for calculating the additional insurance premium will be:

4 962 480 − 300 000 = 4 662 480

And the additional insurance premium, respectively:

1% of 4,662,480 = 46,624.80 rubles.

More information about UTII -.

IP on PSN

Here the situation is similar to the calculation of 1% when using UTII, that is, a limit of 300,000 rubles. they are compared not with the income actually received, but with the potential annual income, the amount of which the IP uses to pay for its patent.

Example 4

IP Taratorkin I. G. provides hairdressing services. He bought the patent for 12 months in 2019. Thus, the potentially receivable income is 990,000 rubles. This figure is set by the regional authorities. You can calculate it for a certain type of activity on the website of the federal tax service. Base for calculation 1%:

990,000 − 300,000 = 690,000 rubles

And the premium is:

1% from 690,000 rubles. = 6 900 rubles.

Looking for permitted activities for IP on a patent? Read our other.

BCC for the payment of the contribution and the upper limit of the additional contribution

Since 2017, it has been necessary to pay insurance premiums for pension and medical insurance to the tax office. Exactly from the same time, a separate CBC was canceled for 1% over 300,000 rubles. income. Thus, both fixed pension contributions and an additional insurance contribution of individual entrepreneurs are paid according to a single BCC: 182 1 02 02140 06 1110 160.

When paying contributions, do not forget about their upper limit. It is worth paying attention to par. 4 sub. 1 p. 1 art. 430 of the Tax Code of the Russian Federation, which stipulates a very important condition: the amount of pension contributions paid for the billing period cannot exceed the fixed contributions established by par. 2 sub. 1 p. 1 art. 430 of the Tax Code of the Russian Federation, multiplied by eight. Referring to the mentioned paragraph, we make simple calculations: 29,354 (fixed contribution for 2019) × 8 = 234,832 rubles. Thus, the maximum contributions for pension insurance that an individual entrepreneur will pay for 2019 will be 234,832 rubles.

Who should pay the extra fee. Dependence on the tax paid

Often there is confusion, in what cases and who should pay 1% over 300,000 rubles? A clear answer to this question is given by chapter 34 of the Tax Code of the Russian Federation. Turning to her, we see that paragraph 1 of Art. 430 and sub. 2 p. 1 art. 419 of the Tax Code of the Russian Federation determine the payers of this contribution to individual entrepreneurs and people engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation. That is, companies of any organizational form are not related to the payment of the specified fee. Does it matter which taxation system an individual entrepreneur has chosen and, accordingly, based on the results of his activities, what tax he pays to the budget in excess of 300,000 rubles. for IP? No special instructions regarding the applicable taxation systems in subpara. 1 p. 1 art. 430 of the Tax Code of the Russian Federation is not, therefore, we can conclude that all individual entrepreneurs are required to pay 1% on income over 300,000. Exceptions to this rule are specified in paragraph 7 of Art. 430 of the Tax Code of the Russian Federation.

Sample payment order in 2019-2020

IP payment order for the payment of 1% over 300,000 rubles. in 2019 looks like this:

Bold black italics are in the fields, the filling of which is the same for all individual entrepreneurs.

• serial number of the payment order;
• date of drawing up the payment order;
• the amount to be paid in words;
• the amount to be paid in figures;
• TIN of an individual entrepreneur;
• Full name and address of registration of the entrepreneur;
• business account;
• the name of the bank in which the entrepreneur's current account is opened;
• BIC of the entrepreneur's bank;
• correspondent account of the entrepreneur's bank;
• the name of the bank of the tax inspectorate at the place of registration of the individual entrepreneur, to which he pays insurance premiums;
• BIC of the tax inspection bank;
• TIN of the tax office;
• Checkpoint of the tax inspection;
• the name of the tax office;
• number of the current account of the tax inspectorate;
• OKTMO entrepreneur.

You can read about how to unload a payment order to a client-bank.

Penalty for non-payment of tax

Penalty for non-payment of 1% over 300,000 rubles. is charged on the same grounds as fines for non-payment of other insurance premiums.

It is necessary to distinguish between simple non-payment, that is, when the entrepreneur submitted the statements on time and reflected the correct amounts in it, but did not make the payment on time, for example, due to the banal lack of funds. In this case, the entrepreneur will be charged only penalties in the amount of 1/300 of the refinancing rate for each day of delay. The delay is considered from the day following the day when the payment was due. This thesis is confirmed in the letter of the Ministry of Finance dated May 24, 2017 No. 03-02-07/1/31912.

If non-payment or incomplete payment occurred due to the fact that, for example, it was underestimated or incorrectly calculated the tax base, then such an offense is punishable by a fine of 20% of the unpaid amount. If the specified offense occurred intentionally, the fine will increase to 40% of the unpaid amount.

In addition to tax liability for non-payment of contributions, individual entrepreneurs may also be criminally liable. Amendments to the Criminal Code of the Russian Federation were introduced by law No. 250-FZ dated July 29, 2017. Here we are talking about large and especially large amounts of non-payment.

Who should pay 1% over 300,000 rubles. in 2019-2020? All individual entrepreneurs who have received income from entrepreneurial activities in excess of 300,000 rubles, regardless of the taxation system.

What income is taken into account for these purposes? Not actually received are taken into account cash, but income calculated according to the rules of the taxation system that the entrepreneur applies.

What is the payment term? The deadline for payment is July 1 of the year following the reporting year. However, sometimes it makes sense to pay a contribution immediately when income is exceeded.

From the wages of workers employed by employment contract the employer is required to pay contributions to social insurance, a large part of which are payments to the FIU. Individual entrepreneurs they are not employers in relation to themselves, and as such they do not receive salaries. However, they are not exempted from the obligation to deduct pension and health insurance contributions. In the case of an individual entrepreneur, we will talk about paying the so-called fixed payment, consisting of a constant part, which is set in the form of a certain amount for each year, and an additional one - an individual entrepreneur insurance premium - 1% over 300,000 rubles of income received during this year.

In 2016, the permanent part fixed contribution IP amounted to 23,153.33 rubles, for 2017 it was set at 27,990.00 rubles. This amount, in turn, is distributed between the budgets of the Pension Fund and the Fund health insurance. If an entrepreneur receives an income of more than 300,000 rubles during the year, then from the excess amount he is obliged to pay an additional 1% in favor of the PFR. IP contributions from incomes of more than 300,000 rubles are calculated based on the taxation system used by the businessman.

IP on USN

The payment of IP 1 percent to the Pension Fund of the Russian Federation under the simplified taxation system is made on the basis of actually received income. In this case, the fact that the tax base for the USN-15% can be reduced due to the costs incurred will not play a role. In this regard, the calculation base for the tax and for the additional part of the contribution may not coincide, even taking into account the delta of 300,000 rubles. The amount transferred to the Pension Fund - 1% for individual entrepreneurs will always be calculated only from the revenue received during the year from buyers or clients.

Example 1

IP Smirnov V.P., working in 2016 at the USN-15%, received during the year income in the amount of 890,000 rubles, and also incurred expenses in the amount of 345,000 rubles. Expenses are documented and can be taken into account to calculate the tax on the simplified tax system. Thus, the estimated amount of tax will be:

(890,000.00 - 345,000.00) x 15% = 81,750.00 rubles

The total amount of the contribution to the FIU will be:

23,153.33 + (890,000.00 - 300,000.00) x 1% = 29,053.33 rubles

IP on UTII or patent

If an individual entrepreneur is a single tax payer on imputed income or works on the basis of a patent, then his real income does not matter for calculating the tax. In this case, an additional insurance premium for individual entrepreneurs - 1% over 300,000 rubles will be calculated based on those conditional incomes from which the tax is calculated. For UTII, this amount is determined on the basis of fixed coefficients of basic profitability for a particular type of business, for a patent - according to the amount of income potentially receivable during the year for the type of activity for which this patent was issued.

Example 2

IP Ivanova Z.A., registered in Moscow, during 2016 was engaged in the provision of services for hairdressing and beauty salons. In relation to this line of business, she acquired a patent for all 12 months of the year. The cost of the patent amounted to 54,000 rubles, the amount of potentially receivable income from this type of activity for the calendar year amounted to 900,000 rubles. Thus, the total amount of the contribution to the FIU will be:

23,153.33 + (900,000.00 - 300,000.00) x 1% = 29,153.33 rubles

Maximum amount of additional contribution to the FIU

When calculating the payment to the FIU, the IP contribution from incomes of more than 300,000 has a maximum limit. The amount of the total deduction of individual entrepreneur contributions cannot exceed 158,648.69 rubles in 2016 and 191,790 rubles in 2017, respectively. These limits include both contributions to the MHIF, as well as the main and additional payments to the PFR.

Deadline for payment of insurance premiums for individual entrepreneurs 1% over 300,000 rubles

For the payment of individual entrepreneurs 1% percent of the additional contribution to the PFR, separate deadlines are set aside. If, for the main part of the payment, the businessman is obliged to pay off pension fund before the end of the billing year, then he is obliged to transfer the additional part before April 1 of the year following the billing year.