All entrepreneurs are required to pay insurance premiums “for themselves”. In this article, we will talk about the insurance premiums of individual entrepreneurs in 2019.

How to calculate the extra 1%

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

For UTII is the total imputed income for the year the sum of the values ​​​​on line 100 of section 2 of the UTII declarations for each quarter).

For patent system is the potentially receivable income specified in the patent ( line 010). If the patent is issued for a period of less than 12 months, then the income must be divided by 12 and multiplied by the number of months for which the patent was issued ( line 020).

If you combine several tax regimes, then the income for each of them is summed up.

Individual entrepreneur insurance premiums for an incomplete year

If you registered as an individual entrepreneur or ceased operations in 2019, then you need to pay contributions not for the entire year, but from the date of registration or until the date of termination.

Example. If Ivan registered as an individual entrepreneur on March 1, then he needs to pay insurance premiums only from March 1 to December 31 - 30,198.34 rubles.

The exact amount of contributions for a partial year can be calculated using the premium calculator on our website.

Terms of payment of insurance premiums

The fixed part of the contributions must be paid before Dec. 31 year, additional 1% - up to July 1 next year.

Contributions can be paid at your discretion in several payments ( e.g. monthly or quarterly) or once a year. The main thing is that the entire amount is paid on time.

If you have terminated your activity as an individual entrepreneur, then you must pay contributions within 15 calendar days from the date of termination.

How to pay insurance premiums

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

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

How to fill out a payment order for payment of contributions

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

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

CBC for the payment of insurance premiums for individual entrepreneurs

CSC for payment of contributions from 2017:

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

CSC for payment of contributions until 2017:

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

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

Advance payments and tax on the simplified tax system can be reduced by paid insurance premiums. To do this, contributions must be paid before the end of the quarter for which the tax is calculated.

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

IP insurance premium reporting

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

Liability for non-payment of contributions

In case of non-payment of insurance premiums, the tax authority may charge penalties, approximately 10% per annum ( 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay), and write off the amount of debt from the current account.

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

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

Individual entrepreneurs act as payers of insurance premiums:

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

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

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

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

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

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

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

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

Payment term	General order	For 2019	For 2020
Insurance premiums for compulsory pension insurance (OPS):
Fixed payment of contributions to the OPS for the year from income not exceeding 300,000 rubles.	No later than December 31 of the current calendar year (during the year, you can pay in parts or at a time)	Not later than 31.12.2019	Not later than 31.12.2020
An additional amount of contributions to the OPS from income exceeding 300,000 rubles.	Not later than July 1 of the year following the expired billing period	Not later than 07/01/2020	Not later than 07/01/2021
Insurance premiums for compulsory health insurance (CHI):
Contributions to CHI for the year from income not exceeding 300,000 rubles.	No later than December 31 of the current calendar year (during the year, you can pay in parts or at a time)	Not later than 31.12.2019	Not later than 31.12.2020
Contributions to CHI from income exceeding 300,000 rubles.	Not paid	—	—

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

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

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

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

The procedure for calculating additional contributions to the OPS

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

The formula for calculating additional contributions:

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

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

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

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

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

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

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

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

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

Non-standard practical situations

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

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

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1.1 Individual entrepreneurs, lawyers, notaries engaged in private practice (hereinafter referred to as IP), pay insurance premiums as"fixed payment", which includes the payment of contributions based on the tariff, as well as the amount of insurance premiums accrued in the amount of 1 percent of the income of an individual entrepreneur.

Payment by individual entrepreneurs of insurance premiums to the PFR and the MHIF in a fixed amount is carried out in two ways:

With an income of up to 300 thousand rubles - based on the amount of the minimum wage (minimum wage) and the rate of insurance contributions to the Pension Fund.

Thus, for 2014 had to pay contributions in the amount 20727.53 rubles, including:

If the income of the payer of insurance premiums exceeds 300 thousand rubles, the amount of the insurance premium will be the same amount plus 1 percent of the amount of the payer's income exceeding this amount. The payment deadline is April 1, 2015.

For the amounts of the "fixed payment" paid, individual entrepreneurs who do not make payments to employees are entitled to reduce the calculated amount (advance payment) of the single tax paid when applying the simplified tax system or UTII, without applying the restriction in the form of 50 percent of the tax amount.

1.2. In case of establishment of a farm one citizen who is the head of the farm, the payment of insurance premiums is carried out in a fixed amount without taking into account the amount of income received:

For 2014, the payment amount was:

for OPS: 5554 * 12 * 26% \u003d 17328.48 rubles,

for CHI: 5554 * 12 * 5.1% = 3399.05 rubles.

In the case of a farm consisting of a head and X members of the holding, a fixed amount is paid for each member of the holding:

for OPS - 17328.48 * X

for compulsory medical insurance -3399.05 * X.

1.3. Information on income from the activities of payers for the billing period, depending on the taxation regime they apply (general taxation regime, taxation system for agricultural producers, simplified taxation system, taxation system in the form of a single tax on imputed income for certain types of activities, patent taxation system) bodies control over the payment of insurance premiums is obtained within the framework of interdepartmental interaction from the tax authorities. For payers applying more than one taxation regime, taxable income from activities is summed up and, based on the results of the billing period, is also transferred by the tax authorities to the FIU.

1.4. In the event that the information of the tax authorities does not contain information on the income of taxpayers in connection with failure to submit they need reporting to the tax authorities before the end of the billing period, insurance premiums for compulsory pension insurance for the expired billing period are collected by the authorities controlling the payment of insurance premiums in a fixed amount, defined as the product eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and insurance premium rate to the Pension Fund of the Russian Federation, increased by 12 times (8 minimum wage * tariff * 12 months). In 2014, this amount amounted to 138,627.84 rubles.

Therefore, all entrepreneurs, whether they operate or not, must report to the tax authorities at the end of 2014.

Individual entrepreneurs (IP) are required to annually transfer fixed insurance premiums to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).

Insurance premiums from 2018

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values ​​established by law for 2018, 2019 and 2020:

	2018	2019	2020
FIU	26 545 rubles	29 354 rubles	32 448 rubles
FFOMS	5840 r.	6884 r.	8426 r.
Total	32 385 rubles	36 238 rubles	40 874 rubles

If the annual income exceeds 300,000 rubles, then another 1% of the excess amount must be paid to the FIU, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.

The maximum amount of contributions is now also considered in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.

The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the term for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not before April 1, as before.

Calculation of insurance premiums in the PFR and FFOMS until 2017

• The amount of the contribution to the PFR = minimum wage * 12 * 26%
• The amount of contribution to the MHIF = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles.

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.

Also, starting from 2014, upon receipt of income over 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation from the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid from the amount of 400,000 - 300,000 \u003d 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this187,200 rubles, in 2016 - 154,851.84 rubles.

The procedure for calculating insurance premiums for an incomplete year

When paying the insurance premium for an incomplete year (when starting business activities not from the beginning of the year or upon termination of activities), the amount of the premium is accordingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.

History of insurance premiums

Year	Amount, rub.
2018	32,385.00 (+1% of income from amounts over 300,000 rubles)
2017	27,990.00 (+1% of income from amounts over 300,000 rubles)
2016	23,153.33 (+1% of income from amounts over 300,000 rubles)
2015	22,261.38 (+1% of income from amounts over 300,000 rubles)
2014	20,727.53 (+1% of income from amounts over 300,000 rubles)
2013	35 664,66
2012	17 208,25
2011	16 159,56
2010	12 002,76
2009	7 274,4
2008	3 864

Insurance premiums and tax reduction USN

An individual entrepreneur who has chosen the simplified taxation system (simplified) and the “income” taxation regime can reduce the amount of income tax by the amount of paid insurance premiums. Individual entrepreneurs without employees can reduce the tax by 100%, with employees - by 50%.

Both tax for the year and quarterly advance payments are subject to reduction. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments as well.

If the object of taxation is “income reduced by the amount of expenses”, then the paid insurance premiums can be included in expenses.

Liability for non-payment of insurance premiums

For delay in the payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of article 25 of law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover unpaid amounts of insurance premiums, together with penalties and fines.

From the wages of employees employed under an employment contract, the employer is obliged to deduct social insurance contributions, a large part of which are payments to the Pension Fund. Individual entrepreneurs 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 fixed part of the fixed IP contribution was 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 Medical Insurance Fund. 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 the businessman is obliged to pay off the main part of the payment with the Pension Fund before the end of the billing year, then he must transfer the additional part by April 1 of the year following the billing year.