Conducting its business activities in the form of an individual entrepreneur, a business entity must carry out a number of duties, including the calculation and payment of fixed payments. They are mandatory for IP without employees and with them. fixed insurance premiums in the Pension Fund of the Russian Federation in 2019 for individual entrepreneurs for themselves are deductions for compulsory types of insurance that the entrepreneur makes for himself.

The legislation establishes that fixed payment to the pension fund in 2019 for individual entrepreneurs must be carried out by all entrepreneurs registered with the Federal Tax Service. At the same time, they must make fixed payments to IP while they are included in the USRIP.

It should be borne in mind that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make deductions for employees.

Fixed payments to the Pension Fund of the Russian Federation and to compulsory medical insurance must be paid:

• Both when the entrepreneur receives a profit, and in its absence (or in the absence of activity);
• When using any tax regime;
• Regardless of whether there are labor contracts concluded with employees, or civil contracts;
• Run by an entrepreneur economic activity or stopped;
• Fixed IP payments in 2019 must be made even if the entrepreneur himself works on and is an employee to whom his employer transfers mandatory insurance contributions.

However, in some cases, the norms of the law allow to suspend the payment of such contributions, such cases include (according to Art. 430, paragraphs 6, 7):

• A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
• The entrepreneur is drafted into the Russian army and serves there - as a confirmation, a certificate from the military registration and enlistment office, or a photocopy of a military ID, can be provided.
• The entrepreneur provides supervision and care for the elderly, persons with disabilities of the 1st group, disabled children - a certificate and a medical report (VTEK) are provided to confirm.

Attention! The use of these benefits implies that the entrepreneur does not conduct business, there is no account movement, etc. If you have questions about fixed payments, you can ask.

Fixed IP contributions in 2019 for themselves include two components:

• The first is insurance premiums calculated at current rates established by the Government of the Russian Federation.
• The second - in the amount of 1% of the amount of excess income of IP in excess of 300,000 rubles.

Important changes in fixed IP payments in 2019

What has changed since 2018-2019

From 2018, another major change will be introduced, both in their size, calculation procedure, and payment terms. All changes will be made to the article in the course of their implementation and we will make all the clarifications.

Changes in 2018:

• The amount of payments no longer depends on the size of the minimum wage.
• For 2018, the payment to the Pension Fund of the Russian Federation is set at 26,545 rubles, and for compulsory medical insurance - 5840. At the same time, the amount will be indexed annually. As a result, we receive an amount more than in 2017, but less than calculating them based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay 29,605.68 rubles to the Pension Fund, and 5,807.27 to compulsory medical insurance.
• The formula for calculating the maximum amount of contributions to the PFR has been changed - it will also not depend on the size of the minimum wage. Its size will be 212,360 rubles for 2018.
• 1% from excess income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as it was before.
• In 2019, the amount of deductions increased by 3,853 rubles.

The amount of fixed payments of IP in 2019 for yourself

The mandatory payment consists of two parts - the first, which is paid without fail, the second - in excess of income of 300,000 rubles. The fixed component is set by the government for a year, while the variable depends on income.

Annual payments for 2019 to the Pension Fund of Russia and compulsory health insurance (fixed part)

Starting from 2018, the government has changed the procedure for calculating the fixed part of the entrepreneur's contributions for himself. It was decided to remove the minimum wage from the calculation. The amount of contributions for 2019 has been increased compared to 2018

Read also:

Information on the average number of employees

Fixed IP contributions in 2019 for themselves and 2019 for themselves will be:

Year	Pen. Fear. (26%), r.	Honey. Fear. (5.1%), r.	Total, r.
2019	RUB 29,354 00 kop.	6 884 rubles 00 kop.	RUB 36,238 00 kop.
2020	RUB 32,448 00 kop.	8426 rub 00 kop.	40874 rub. 00 kop.

Important! If you register an IP not from the beginning of the year or close it during the year, then payments must be calculated in accordance with the time worked for the year.

1% on income over 300 thousand in 2019

This amount of mandatory payment must be paid by those entrepreneurs whose income for the year received more than 300 thousand rubles. This obligation is enshrined in law.

At the same time, in this calculation, general rules expenses incurred during the period are not taken into account at all - payment must be made even if a loss was received at the end of the period.

On the different systems The following amounts are accepted as income taxes:

• On the simplified tax system 6% - all income received during the period (we take the basis for calculation from KUDiR, columns 4);
• On the simplified tax system 15% - the basis for calculation is income, in accordance with Art. 430, p.9, p.p. 3. In 2018, the tax authorities clarified this issue. Also released. Recall that earlier the courts took a different opinion due to lack of clarity. For example, Court of Arbitration Kemerovo region when considering the case Zharinova Oh.The. in case No. A27-5253 / 2016 dated July 24, 2017, taking into account the decision of the Constitutional Court of the Russian Federation on November 30, 2016 No. 27-P, he sided with the IP and 1% counted from the difference.
• On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
• On a patent - the maximum possible income for the year on a patent from which the patent amount is calculated (Article 430, paragraph 9, paragraph 5, income is calculated in accordance with Article 346.47 of the Tax Code). In this case, the income actually received for the period is not taken into account.
• ESHN - based on the income received for this (the base is taken from KUDiR, column 4).

Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. At the same time, if the IP is on the Patent, then the amount of potential income is taken, not taking into account the total amount of income received on patent system taxation.

The maximum possible amount of payment to the FIU is calculated on the basis of eight times the amount of the FI established for the year.

In this way maximum amount payment to the FIU is:

• For 2019 - 234,832 rubles.
• For 2018 - no more than 212,360 rubles.

Calculation formula: (Income - 300,000) x 1%.

This payment must be made before April 1 of the new year, which follows the reporting one. The payment is sent as a separate order.

Attention! You can use our . It will allow you to calculate the numbers you need to pay. Everything is simple and clear.

1% for heads of peasant farms: features

The only category of entrepreneurs that does not pay 1% is the heads of peasant farms. They were singled out in a separate paragraph - Article 430, paragraph 2 of the Tax Code of the Russian Federation. It states that they pay a fixed portion, 1% is not listed here. This provision is also enshrined in Art. 14, part 2 federal law dated July 24, 2009 No. 212 FZ.

However, there is one important detail- if an individual entrepreneur who is the head of a peasant farm conducts other activities within the framework of this farm as an individual entrepreneur, then contributions are paid on two grounds:

• From activities falling under the KFH - 1% is not paid.
• From other activities, 1% percentage must be calculated. Suppose if an individual entrepreneur is engaged in the sale of spare parts for tractors or other activities that do not fall under the peasant farm.

Terms of payment of contributions, CCC and where to pay them in 2019

The due dates for 2018 contributions are as follows:

• The fixed part must be paid no later than December 31 of the reporting year.
• Due to the change in payment terms, 1% must be paid no later than July 1 following the reporting year.

Individual entrepreneur payments to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid before December 31. At the same time, payments are no longer made to the pension and CHI fund, and according to the details to your tax office.

The transfer can be made in one amount or by breaking it into parts quarterly. However, it is better to pay quarterly, since these amounts can be reduced in tax payments on a quarterly basis, and not a one-time payment if they are made in one payment.

• The amount of IP contributions for yourself in 2020
• Pension insurance contributions
• Medical insurance premiums
• Payment period
• How to generate a receipt/ payment order?
• How to reduce the STS tax by the amount of contributions for yourself?
• Reporting on IP contributions for yourself

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

Since 2017, insurance premiums have been administered by the Federal Tax Service rather than the Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.

[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).

[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums

Insurance premiums in 2020.

Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.

For 2020 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 40 874 rub.

Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 40,874 rubles.) 1% from income exceeding 300 000 rub.

Pension insurance contributions

Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2020 are RUB 32,448 per year (8,112 rubles per quarter, 2,704 rubles 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, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2019 is limited from above to the amount of 234,832 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 234,832 rubles. (limit for 2020 - 259,584 rubles)

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

Medical insurance premiums

Secondly Individual entrepreneurs pay medical insurance premiums. The health insurance premium in 2020 is 8426 rub. in year(i.e. 2106.5 rubles per quarter, 702.16 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.

You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".

Payment of fixed insurance premiums

1. Payment terms - no later than Dec. 31 current year. 1% of the excess of 300,000 rubles. - 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 STS tax).
3. Contributions are paid to the tax office at the place of registration of the IP.
4. All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment 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 need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
6. If you combine the activities of an individual entrepreneur with work on employment contract and the employer is already paying contributions for you - you don't care necessary pay the specified fixed contributions on behalf of the individual entrepreneur.
7. The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.

Reducing tax simplified tax system on the amount of contributions

1. For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
2. To reduce upfront payments USN tax- contributions must be paid in the period for which advance payments are paid. For example, you want to reduce the advance payment for half a year, which means that the contributions must be paid not later the end of the semester - i.e. until 30 June.
3. Probably the easiest and profitable option- pay dues first quarter- so you can reduce the advance simplified tax payment for the first quarter, and if, after deducting the amount of contributions paid from the advance payment of the simplified tax system, there is still some amount left, the tax for half a year can be reduced for it, etc.
   • Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. 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. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
4. It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
5. Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.

Fixed payment 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 if your payments have reached their destination - call your tax office or use the " Personal Area individual entrepreneur".

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

Individuals who are registered as individual entrepreneurs are required to independently calculate and pay insurance premiums. At the same time, the translation Money should be carried out even if the individual entrepreneur does not conduct entrepreneurial activity and does not receive income. The tax regime is also unimportant.

Payment of insurance premiums is made by individual entrepreneurs to the PFR and FFOMS, but according to the details of your IFTS. In the FSS, an individual entrepreneur does not pay anything. Because of this, the IP cannot reimburse sick leave. Insurance premiums are calculated and paid individual entrepreneur in accordance with Chapter 34 of the Tax Code of the Russian Federation.

The amount of insurance premiums is calculated based on the income (not profit!) of the individual entrepreneur. Sometimes an individual entrepreneur combines several taxation systems. To calculate contributions, incomes on them are added up.

What contributions does an individual entrepreneur pay on the simplified tax system and other modes

Very detailed about the calculation of insurance premiums, based on the minimum wage,. Therefore, I will not repeat myself here and will give ready-made figures that are obtained in a year. The minimum amount of contributions (this fixed part) in 2017 is 27,990 rubles, incl.

• in the FIU - 23400 rubles,
• in FFOMS - 4590 rubles.

This amount is transferred to the budget if the individual entrepreneur's income for the calendar year is less than 300,000 rubles. or absent altogether.

If in a calendar year an individual entrepreneur received more than 300,000 rubles. income, in addition to assessed contributions in the amount of 27990 rubles. he is obliged to transfer to the budget contributions in the amount of 1% of the amount of income, going beyond 300,000 rubles.

In 2017, an individual entrepreneur is obliged to pay insurance premiums in the following terms:

• the fixed part (27,990 rubles) must be transferred before December 31, 2017 (I strongly advise you to pay early, at least until December 25, otherwise the payment will not have time to reach!).
• the amount of contributions of 1% from an excess of income of 300,000 rubles. paid by April 1, 2018.

Also be sure to read how paid it will serve you well.

How to calculate individual entrepreneur contributions for an incomplete year

Newly created individual entrepreneurs must pay contributions for an incomplete year (after all, it is almost impossible to register with the tax office on January 1). Let's figure out how to calculate the fixed part of the contributions in this case.

IP contributions for an incomplete year decrease in proportion to calendar months and days from the moment of registration of IP.

According to paragraph 3 of Art. 430 of the Tax Code, individual entrepreneurs who were not registered from the beginning of the calendar year must reduce the amount of insurance premiums for the year in proportion to the number of months, starting from the calendar month in which the IP was registered. In the first month of registration, contributions are calculated in proportion to the number of calendar days in this month.

The month in which the individual registered in tax authorities as an individual entrepreneur, is considered the calendar month of the commencement of activities.

Minimum wage x Tariff x M + Minimum wage x Tariff x D/P,

M - the number of full months in the reporting year when the IP was already registered,

D - the number of days in the month in which the IP was registered. The number of days from the date of registration (it is included) until the end of the month is counted,

P - the number of calendar days in the month of registration of IP.

Should the day of registration be taken into account in the calculation of individual entrepreneur contributions for an incomplete year?

Is the day of registration included in the data for calculating insurance premiums for an incomplete month? There is no consensus on this issue.

The Ministry of Labor in a letter dated 04/01/2014 No. 17-4 / OOG-224 expressed its position that it is not necessary to take into account the day of registration. True, these explanations were given for insurance premiums that were paid until 2017 in accordance with Law No. 212-FZ (but the calculation rules were similar). Here are the conclusions of the ministry:

An individual acquires the status of an individual entrepreneur on the day of registration and inclusion in the USRIP. Part 2 Art. 4 212-FZ states that the period begins to run from the next calendar day after the action or event occurs.

In practice, the FIU also took into account the day of registration. In addition, now the administrator of insurance premiums is the Federal Tax Service, therefore, it is still difficult to say how things will be with this issue.

So it's safer include the day of registration in the calculation of fees IP for less than a year. The overpayment will be small (only a few tens of rubles), but you will not have to argue with the Federal Tax Service. If your tax office considers that you are due to pay the contributions from the day following the day of registration, you will receive a small overpayment, which you can later set off as payment for other years.

We calculate IP contributions for an incomplete year using an example

Let's see how IP contributions for an incomplete year will be calculated using a practical example. IP Ivanov P.S. registered on May 26, 2017 (this date is written in the IP registration certificate). The minimum wage as of January 1, 2017 is 7,500 rubles. Let's calculate the amount of insurance premiums for 2017.

IP Ivanov P.S. will be registered in 2017 for 7 full months (from June to December). May has 31 calendar days. Of these, the IP was registered from May 26 to May 31, i.e. 6 days.

The fixed payment for 2014 will be:

in the FIU:

• for 7 full months: 7500 x 26% x 7 months = 13650 rubles,
• for May: 7500 x 26% x 6 / 31 = 377.42 rubles.

Total for 2017: 13650 + 377.42 = 14027.42 rubles.

where 31 is the number of days in March, 6 is the number of days the entrepreneur was registered as an individual entrepreneur in May, counting the day of registration.

in FFOMS:

• for 7 full months: 7500 x 5.1% x 7 months. =2677.50 rub.
• for May: 7500 x 5.1% x 6 / 31 = 74.03 rubles.

Total for 2017: RUB 2677.50 + RUB 74.03 = 2751.53 rubles.

If the IP officially ceased its activity during the calendar year, then the IP contributions for an incomplete year are calculated in the same way, only the incomplete month will be the last, i.e. month of IP closing.

At the same time, the calculation of IP contributions from income that exceeded 300,000 rubles in a calendar year in the amount of 1% is carried out in the same way, regardless of whether the IP was registered during a full or incomplete calendar year.

If you need to calculate the insurance premiums of individual entrepreneurs on the simplified tax system for your situation or need advice on competently reducing the single tax on insurance premiums, write to me on the page. Find out how I can help Internet entrepreneurs, take a look at the page.

Insurance premiums are obligatory payments for obligatory pension insurance, obligatory social insurance in case of temporary disability and in connection with motherhood, for compulsory health insurance charged from organizations and individuals in order to financial support realization of the rights of insured persons to receive insurance coverage for the corresponding type of compulsory social insurance (Article 8 of the Tax Code of the Russian Federation).

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

Who pays insurance premiums

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

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

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

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

Calculation of fixed IP contributions

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

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

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

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

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

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

Terms of payment of contributions by an individual entrepreneur

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

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

The Tax Service of the Russian Federation, in its fresh letter dated March 7, 2017 No. BS-4-11 / 4091, explained how insurance premiums should be calculated if the merchant did not start his activity from the beginning of the billing period, but in any other period or decided to close the IP in middle of the year.

What does the Law say?

Insurance premiums payable for billing period should be calculated on the basis of the value of the minimum wage in proportion to the number of months in the year during which the IP carried out its activities. If the first month was also incomplete, it is necessary to calculate the amount of contributions from the number of days of this month from which the implementation of activities began (clause 3 of article 430 of the Tax Code of the Russian Federation).

A similar calculation is made when a merchant closes his IP - you need to calculate fixed contributions, taking the minimum wage as a basis and determining the proportional number of months in which the activity was still carried out. If the last month of activity is incomplete, the number of days worked in it is calculated and multiplied by the minimum wage (clause 5, article 430 of the Tax Code of the Russian Federation). It is worth recalling that the size of the minimum wage is taken at the beginning of the billing period. So in 2017 minimum size wages on January 1 amounted to 7,500 rubles. If during the year this value changes upwards, this will not affect the calculation of fixed insurance premiums.

Calculation example

Let's give an example of calculations when the merchant closed the IP on February 7, 2017, that is, on this date he was excluded from the USRIP. Thus, the number of full months of the billing period will be one (January), plus the number of calendar days of an incomplete month in which state registration of activity was terminated, in our case - 7 days, while in the month of termination of activity (in February 2017) 28 calendar days .

Let's calculate how much the individual entrepreneur must pay contributions when terminating activities:

IN Pension Fund the amount of contributions will be 2437.5 rubles. The amount of contributions for one full month will be 1950 rubles (7500 (minimum wage) x 12 (number of months in a year) x 26% (PFR coefficient) / 12 (number of months in a year)). And for an incomplete month, 487.50 rubles (we divide the amount of contributions for a full month of calculation by the number of calendar days in an incomplete month (28 in February) and multiply by the number of days worked (in our example - 7)).

In Social Insurance, in our example, the merchant will need to pay 478.13 rubles. In particular, we calculate contributions for a full month according to the formula: minimum wage x 12 months x MHIF coefficient 5.1% / 12 months. We get the value of 382.50 rubles. We add to it the calculations for an incomplete month, acting in the same way as with pension contributions (382.50 rubles / 28 days x 7 days = 95.63 rubles), then add up the results.

Similarly, you need to act when calculating contributions when opening an IP during the billing period.

In the letter under discussion, the tax authorities clarify: if the merchant has been operating for an incomplete calendar year, then when the IP is closed and it is necessary to determine the amount of income for calculating the insurance premiums required to be paid, all income received should be taken into account (proportionality to the number of months of the IP to the number of unfinished months for the year does not apply in this case).

The officials also reminded that it is necessary to pay no later than 15 calendar days from the date of deregistration in the Tax Office and exclusion from the USRIP of a merchant when he closes his entrepreneurial activity (clause 15 of article 431 of the Tax Code of the Russian Federation).