As soon as officials do not try to help the business... They are especially successful at the stage of opening and launching... The most sore spot for most newly opened businesses, primarily individual entrepreneurs, have long been insurance premiums. People tend to do business legally and hope that they will pay taxes on the result, and not on income, but on profits. However, the current legislation has created completely different conditions - even if an individual entrepreneur carries out seasonal work, fulfills rare orders, or temporarily does nothing at all during the year, he still has to pay. Pay insurance premiums. And this is seen by many as an unfair burden for those who have not been in business, who have already retired, and so on. And also for those who pay 1 percent to the Pension Fund - such businesses are also not sweet, because paying 1 percent to the Pension Fund from income is simply ruinous.

It doesn’t even matter what economic conditions in the country, sanctions, anti-sanctions, under any conditions, the fee collection scheme is difficult to pay and difficult to understand. If everything is clear with taxes, then where do the increased contributions of individual entrepreneurs in the form of 1 percent to the Pension Fund go? For a luxurious IP pension in old age? No. And among the legislative initiatives, following the results of the turbulent 2015, there was a bill that called into question the meaning of the current scheme. By the way, no one ever remembers the authors of those laws that they considered, considered, but miscalculated, then one million individual entrepreneurs disappeared in a matter of months, then the expected collection of contributions turned out to be unexpectedly not collected. Nobody remembers them. What did they think, what did they hope for? Maybe, indeed, these are the intrigues of consultants from American consulting corporations, which are embedded in federal departments?

It must be admitted that someone has common sense, and the results are still being analyzed. So, in the new bill from the Ministry of Labor (!) 1 percent to the Pension Fund is proposed to be canceled. The reason is simple - according to the department, 1 percent collect very little, and there is a lot of work to collect it, in general, it turns out to be an imitation of violent activity. As all individual entrepreneurs and accountants are well aware, 1 percent of the Pension Fund is accrued to those whose income exceeded 300 thousand rubles a year. Income. 300 thousand rubles in year. Any amount of income above this threshold is subject to 1 percent to the Pension Fund. But the Ministry of Labor proposed not to indiscriminately ease the burden of small business contributions and let it develop in the face of dirty tricks from foreign enemies, no. The department proposed to radically change the entire scheme for calculating contributions.

Instead of 1 percent to the Pension Fund and, in general, the previous scheme with a fixed part of contributions to the PFR, the Ministry of Labor proposed creating a fixed part of the contribution, which is calculated as the minimum wage multiplied by the contribution rate to the Pension Fund, multiplied by 12 (“based on one minimum wage”) . Well, in order to determine the future, the department proposed an annual increasing indexation - in 2017 apply a coefficient of 1.2 to it, and bring it to 2.0 by 2021. As accountants, experts, and not only remember, an attempt to tie insurance premiums for individual entrepreneurs to 2 minimum wages has already been made, and the picture was sad - citizens en masse refused the status of individual entrepreneurs. Is this a new rake?..

The FIU, as you know, is not alone in claiming individual entrepreneur contributions. The amount of the insurance premium for compulsory medical insurance (CHI) for individual entrepreneurs, the Ministry of Labor proposed to make it equal to the rate of contribution for CHI paid from the budget for non-working citizens. That is, the contribution scheme is simply radically new, because the contributions of individual entrepreneurs to the FFOMS will also change if the bill is adopted.

And finally ... there is a sore subject in a sore subject. This is a reduction in taxes on contributions paid. This topic has been around for many years, and the pain behind this topic is well worth a lot, whoever made a mistake will understand, as they say. Everything is done in order not to encourage small businesses, but to get the maximum amount of contributions and taxes. So, here, in relation to the topic of 1 percent to the Pension Fund - the new scheme does not provide for a reduction in tax on contributions! In the present form of the draft law, there is no concept of “fixed amount” contributions, and it is this concept that everyone was so painfully waiting for in the Tax Code, and which eventually appeared there. But not even a year has passed, as they say, and again ... the same eggs, only in profile?

1% to the Pension Fund for individual entrepreneurs is the amount of deductions paid by individual entrepreneurs for themselves in excess of a fixed contribution in excess of the total income for the year, equal to 300,000 rubles.

Individual entrepreneurs are required to pay contributions for themselves to the Pension Fund of the Russian Federation against future payments of state support in old age (upon reaching the retirement age specified by law). These payments are fixed and are established in Art. 430 of the Tax Code of the Russian Federation. Therefore, an individual entrepreneur should have no doubts whether an individual entrepreneur is obliged to pay to the Pension Fund: yes, he is obliged, even in cases where there was no entrepreneurial activity and he did not receive income.

In addition, if the income of the entrepreneur for the reporting period (calendar year) exceeds the amount of 300,000 rubles, the payment of 1 percent to the PFR by the individual entrepreneur becomes mandatory: the obligation is established by the same norm of the Tax Code of the Russian Federation.

Mandatory Contributions

Fixed contributions to funds (including the RF Pension Fund) do not depend on the amount of income of an individual entrepreneur. Doesn't matter either:

• whether the entrepreneur carries out income-generating activities or not;
• what system of taxation he chose;
• Does he have employees?

Terms and procedure for payment

According to the current tax legislation, 1% IP insurance premiums over 300,000 rubles are paid before June 1 of the year following the reporting one. Payment is made to the Federal Tax Service of the Russian Federation, since the administration of these transfers is now handled by the tax authorities. Find out the details for transferring 1% to the FIU on the IFTS website or by contacting in person. They differ by region. The budget classification code is unified - 182 102 02140 06 1110 160.

The interest is taken from the amount of income exceeding 300,000 rubles. And it is mandatory to pay the principal amount of the fixed payment, which for 2020 is 29,354 rubles.

It should be noted that the current legislation provides for the maximum amount of deductions for pension insurance. The amount of contributions is not must exceed eight times the amount of mandatory fixed payments established by law for the corresponding year. Thus, for 2020, the maximum amount of payments will be calculated using the formula:

29,354 × 8 = 234,832 rubles.

The calculation base is calculated taking into account the selected taxation system. In order to understand exactly how much to pay 1 percent in the PF, we will take into account the specifics of different taxation systems. So, for example, if an entrepreneur on the simplified tax system takes into account the actual income received (determined article 346.15 of the Tax Code of the Russian Federation), then on UTII and PSN - conditional, determined for tax calculation. If an individual entrepreneur applies the general regime (OSNO), the amounts received from entrepreneurial activity, minus professional deductions, are taken into account. If an individual entrepreneur uses different taxation regimes, then incomes are summed up (clause 6, clause 9, article 430 of the Tax Code of the Russian Federation).

The administration of payments has been transferred to the Federal Tax Service, which should not be forgotten. Control over deductions for periods up to 01/01/2017 is carried out by the Pension Fund of the Russian Federation according to the rules in force at that time. Deductions are made until the removal of the corresponding status. If the activity is actually terminated, but an appropriate application has not been submitted to the tax office, the IP is not exempted from transferring payments.

For the calculation of insurance premiums for individual entrepreneurs on the simplified “income minus expenses”. The Ministry of Finance is against individual entrepreneurs accruing 1% of pension insurance contributions from profits, and not from income.

Now the media have a reason for loud headlines, and entrepreneurs have doubts about how to pay dues. There is even advice not to listen to the Ministry of Finance and to sue. Those who advise in this way should cool their ardor.

What is the essence of the controversy over contributions?

All entrepreneurs on the simplified tax system pay contributions to pension insurance for themselves. Regardless of turnover and profit, a fixed part must be transferred to the budget: in 2017 - 23,400 rubles, in 2018 - 26,545 rubles.

Ekaterina Miroshkina

economist

If the income of an individual entrepreneur is more than 300 thousand rubles per year, then you need to pay another 1% of the excess amount - this money also goes to pension insurance.

If an individual entrepreneur pays contributions according to the “income minus expenses” scheme, it was not clear how to count this 1% - from the sum of all revenues or only from profits. The difference can be tangible - tens of thousands of rubles. The greater the turnover and profit, the more noticeable the difference: in judicial practice there are examples with additional charges of one hundred thousand.

For example, an individual entrepreneur received 2 million rubles in 2017, and spent 1.5 million on business. His fixed contributions for pension insurance are 23.4 thousand rubles, and additional - whether 17 thousand rubles (1% of 2 million - 300 thousand ), or 2 thousand rubles (1% of 2 million - 1.5 million - 300 thousand).

Paying 2000 is, of course, more interesting. But is it possible to do so? Previously, the tax authorities were against it, so entrepreneurs went to court.

On a common system, and so it is paid from profit

One entrepreneur went to the Constitutional Court and found support there. True, that individual entrepreneur worked on a common system, that is, he paid personal income tax. The tax authority added contributions to him, and the Constitutional Court allowed them to be reduced. He said that 1% must be paid from profit, and not from revenue, as the tax office wanted. The entrepreneur saved more than one hundred thousand rubles, and then other personal income tax payers began to save.

Supreme Court: on the simplified tax system it is also possible

With simplification, it was still debatable. STS entrepreneurs who kept track of expenses also wanted to pay 1% contributions from profits, and not from all receipts. The Ministry of Finance said that it was impossible. But the Supreme Court got involved and said: you can.

Tax: I support the previous speaker

In January 2018, the tax authorities prepared a review of judicial practice and expressed their point of view there regarding additional contributions to pension insurance.

Entrepreneurs seem to be officially allowed to count 1% not from income, but from profit. In a review of the legal positions of the higher courts, the Federal Tax Service wrote this: take 1% of the difference between income, expenses and the limit of 300 thousand rubles. But we both felt that it was not worth rejoicing you with this news.

What the Ministry of Finance said

The Ministry of Finance did not agree with the Federal Tax Service and published its explanations. The tax service has already taken them into account and sent them to inspections. As you can see, it costs nothing for the tax authorities to change their position.

In total, since 2017, entrepreneurs on special regimes must calculate additional insurance premiums as follows:

(Income - 300,000 rubles) × 1%

Costs are not included in this formula. Even if an individual entrepreneur pays tax on the difference between income and expenses, he still considers pension insurance contributions from income, and not from profit. Everyone who expected to save money will not be able to do this by default. If the individual entrepreneur has already filed a declaration for 2017 and has accrued fewer contributions, you will have to submit a clarification or the tax office will recalculate itself.

Why can't income be reduced?

The Ministry of Finance says that this is unfair to individual entrepreneurs in other regimes. Not everyone keeps track of expenses, and you can't link pension rights to business results. Individual entrepreneurs on UTII can also have expenses, and they are on the patent, they just do not need to be taken into account and the tax does not depend on them. Why, then, can one reduce contributions at the expense of expenses, while others cannot?

As long as the logic is like that, you can argue with it only in court. If you read somewhere recommendations to boldly go to court, keep in mind that no one guarantees the result. Dear advisers from the Internet are not responsible for your decisions.

But the letters of the Ministry of Finance are not a normative document, are they?

The resolution of the Constitutional Court actually has the force of law, but in this case it will not help: it only applies to personal income tax. There is no such thing about the USN yet.

The decision of the Judicial Board of the Supreme Court contains conclusions on the case of a particular entrepreneur for a period of three years ago. This is not a resolution of the Plenum, and we have no precedent practice. The conclusions of someone else's case do not concern you. If the tax authorities think otherwise, nothing will save you from accruing and debiting contributions from your account.

Each entrepreneur will have to defend their interests in courts until the Federal Tax Service officially changes its position. Maybe someone will reach the Constitutional Court and the tax office will have nowhere to go. This struggle will take years, and the tax arrears will be collected much earlier. There is no guarantee that the Constitutional Court will eventually take the side of entrepreneurs.

It's time to submit your 2017 return. How do you calculate 1% and what to do next?

Calculate additional contributions, taking into account the position of the Ministry of Finance and the Federal Tax Service - now they have it in common. If you pay tax on the difference between income and expenses, the algorithm is as follows:

Do not rush to pay the full amount before April 1: the deadline has been postponed to July 1, 2018. That is, for now it is enough for you to accrue them, and then follow the situation.

If nothing changes by July 1, pay the full amount to avoid penalties and fines. And only after payment, if you have the desire and time, go to court. So you definitely do not risk anything: even if you lose, you will not be charged a penalty and a fine. After all, the money is already in the budget, and you don’t owe anything to the tax authorities. And if you win, the tax will return the overpayment to you or set it off against the next payments.

Do not sue without paying fees: in the midst of litigation, you may end up with a blocked account or without the money you were counting on.

I have already submitted a declaration and calculated 1% of income minus expenses. What will we do?

While you can wait: the deadline for the declaration is April 30, you still have time to correct the error without consequences. Suddenly the position of the Ministry of Finance will change again.

If you do not want to wait, submit an updated declaration and recalculate the contributions: accrue 1% of all income, not profit. Then proceed according to the scenario described above.

If you do not want to sue, and the benefit is not very large, pay the full amount and wait. Someone will definitely sue: just look at how the case ends - then you will figure it out.

How to find out if the position of the Ministry of Finance has changed?

If there is something important about contributions, we will tell you about it. Subscribe so you don't miss anything.

2020

The IP contribution no longer depends on the minimum wage and is determined for 3 years in advance: 2018, 2019, 2020 - 32,385, 36,238, 40,874 rubles. (Federal Law No. 335-FZ of November 27, 2017).

2019

2008 3 864 rub.

year 2009 RUB 7,274.4

2010 RUB 12,002.76

2011 RUB 16,159.56

year 2012 RUB 17,208.25

year 2013 RUB 35,664.66

year 2014 RUB 20,727.53 (+1% of income)

The website provides a full calculation of the fixed payment of the IP (insurance premium) for 2008-2020 to the Pension Fund of the Russian Federation.

Select reporting year:

the three-year limitation period does not apply to the FIU! For such contributions, the requirement for payment is presented "no later than three months from the date of detection of arrears" (Article 70 of the Tax Code of the Russian Federation). Arrears can be identified for any period.

Dates

Select reporting period:

You need to select a reporting period. If this year an individual entrepreneur was registered or closes, you need an incomplete period. Also, by selecting an incomplete period, you can calculate the monthly payment:

The first day of IP registration is taken into account inclusive (Article 430, Clause 3 of the Tax Code of the Russian Federation). Those. according to the law, if registration, for example, is on the 15th, then it is necessary to count the insurance premiums of individual entrepreneurs starting from the 15th, inclusive.

Contributions for individual entrepreneurs have always been paid and are being paid with kopecks (Article 431, Clause 5 of the Tax Code of the Russian Federation).

Result..Total must be paid:

You can also calculate individual entrepreneur contributions and generate receipts / payments.

Reduction of taxes for individual entrepreneurs on contributions

tax regime	Entrepreneurs working without employees	Entrepreneurs working with employees	Base
USN (object of taxation "income")	You can reduce the single tax by the entire amount of paid insurance premiums in a fixed amount	You can reduce the single tax by no more than 50 percent. Contributions paid by the entrepreneur for hired employees and for own insurance are accepted for deduction.	sub. 1 p. 3.1 art. 346.21 of the Tax Code of the Russian Federation
Payment for the year can be used: for 1 quarter - no more than 1/4, for half a year - no more than 1/2, for 9 months - no more than 3/4 of the annual amount of contributions, for the year - the entire amount of insurance premiums of individual entrepreneurs. See USN calculator + declaration For many, it is difficult to calculate the simplified tax system together with the PFR deduction and divide it by quarters. Use this automated simplification form in Excel (xls). In the form, 2017 is already ready with an additional IP insurance premium.
STS (object of taxation "income minus expenses")	You can reduce your income by the entire amount of paid insurance premiums.		paragraph 4 of Art. 346.21 and sub. 7 p. 1 art. 346.16 of the Tax Code of the Russian Federation
UTII	You can reduce the single tax by the entire amount of paid insurance premiums in a fixed amount	UTII can be reduced by no more than 50 percent. Contributions paid by the entrepreneur for employees, benefits and for own insurance are accepted for deduction	sub. 1 p. 2 art. 346.32 of the Tax Code of the Russian Federation
Patent	The value of the patent does not decrease		Art. 346.48 and 346.50 of the Russian Tax Code
BASIC	Individual entrepreneurs on OSNO have the right to include a fixed payment in the composition of personal income tax expenses		NK Art. 221

2018, 2019 and 2020

In 2018 RUB 32,385 (+15.7%)

In 2019 RUB 36,238(+11.9%)

In 2020 RUB 40,874(+12.8%)

The amount of insurance premiums is now directly spelled out in the tax code. And even 3 years ahead - for 2018-2020.

Article 430 of the Tax Code of the Russian Federation (as amended by Federal Law of November 27, 2017 N 335-FZ):

a) point 1 shall be stated in the following wording:

"1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

if the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

if the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.";

Additional interest

If you are on OSNO or STS, then you pay an additional percentage on income. If you are on PSN or UTII, be sure to check out the table below (then it is not paid from real income).

In 2020, the contribution will be: 40,874 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).

In 2019, the contribution will be: 36,238 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).

In 2018, the contribution will be: 32,385 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).

In 2017, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (FOMS)) = 27,990 rubles (pay before December 25). With income from 300,000 rubles (cumulative total for the year), you will need to pay an additional plus 1% (pay before July 1) from the difference (total income - 300,000 rubles), but not more than based on 8 minimum wages (for the PFR ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Those who are late with reporting (to the tax office) also had to pay contributions to the FIU based on 8 minimum wages (until 2017). Since 2017, this norm has been canceled (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [email protected]). And in July 2017, they even announced an "amnesty" for those who were late with reporting for 2014-2016, the maximum fine would be removed (see application) (PFR letter dated July 10, 2017 No. NP-30-26 / 9994).

For an additional 1% in the PFR (it only goes to the insurance part, it is not needed in the FFOMS): there are 2 options for the USN "Income"
1) Transfer 1% by December 31, 2018 and reduce the USN tax for 2018 (See Letter of the Ministry of Finance dated February 21, 2014 N 03-11-11 / 7511)
2) Transfer 1% in the period from January 1 to July 1, 2019 and reduce the USN tax for 2019 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11 / 3029)

You can not read the dispute below, because. The Ministry of Finance issued the Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated 07.12.2015, in which it withdrew the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09/57011. And now, at all levels, they believe that it is POSSIBLE to reduce this 1% of the simplified tax system.

Shocking news: in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011 it is said that this 1% is not a fixed contribution at all and is not entitled to reduce the USN IP tax on it. I remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at future jurisprudence. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 N GD-4-3 / 330, where the position is expressed that it is possible to reduce this 1%.

In 212-FZ, article 14 p.1. It is explicitly stated that this 1% is a fixed contribution, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated 06.10.15 No. 03-11-09 / 57011, contradicts this law:

1. Payers of insurance premiums specified in Clause 2 of Part 1 of Article 5 of this Federal Law shall pay the relevant insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts determined in accordance with Parts 1.1 and 1.2 of this Article.

1.1. The amount of the insurance premium for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) in the event that the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, 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, and the insurance tariff contributions to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of Article 12 of this Federal Law, increased by 12 times;

2) in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, 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, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by Clause 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of the insurance contribution payer's income exceeding 300,000 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 this Federal Law, magnified 12 times.

I also draw your attention to:

Article 75

8. Penalties shall not be accrued on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his fulfillment of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an unspecified to a circle of persons by a financial, tax or other authorized body of state power (an authorized official of this body) within its competence (the indicated circumstances are established if there is an appropriate document of this body, which, in meaning and content, relates to the tax (reporting) periods for which the arrears were formed, regardless of the date of issuance of such a document), and (or) as a result of the implementation by the taxpayer (payer of the fee, tax agent) of the reasoned opinion of the tax authority sent to it in the course of tax monitoring.

Article 111

3) implementation by a taxpayer (payer of a fee, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite circle of persons by a financial, tax or other authorized body of state power (authorized by an official of this body) within its competence (the said circumstances are established in the presence of an appropriate document of this body, in the sense and content relating to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document), and (or) the taxpayer fee payer, tax agent) of a reasoned opinion of the tax authority sent to it in the course of tax monitoring.

You can refer to three such explanations. They are higher.

With UTII, this 1% can be paid until the end of the quarter and then reduce UTII.

Table according to which an additional 1% is calculated (under various tax regimes)

Tax regime		Where is the income
Reason: Part 8 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ. If you use two or three systems (for example, simplified tax system + UTII), then the income from these systems must be taken in total for all systems.
(business income)	Income subject to income tax. Calculated in accordance with Article 227 of the Tax Code of the Russian Federation However, costs can be accounted for based on this. Also, when calculating income for calculating 1%, professional tax deductions can be taken into account (Letter of the Ministry of Finance of Russia dated May 26, 2017 N 03-15-05 / 32399)	Declaration 3-NDFL; clause 3.1. Sheet B. In this case, expenses are not taken into account.
	Income subject to the Single Tax. Calculated in accordance with Article 346.15 of the Tax Code of the Russian Federation The latest letters indicate that 1% of additional contributions should be considered only from income (letter of the Ministry of Finance dated February 12, 2018 No. 03-15-07 / 8369) (letter of the Federal Tax Service dated February 21, 2018 No. Federal Tax Service of January 21, 2019 No. BS-4-11/799.	For many, it is difficult to calculate the USN tax along with the PFR deduction. Use this automated simplification form in Excel. The form has all the years, taking into account the additional contribution of IP. For earlier years, there is also - in the same place.
patent system	Potential income. Calculated in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation	Income from which the cost of a patent is calculated. In this case, expenses are not taken into account.
	Implied income. Calculated in accordance with Article 346.29 of the Tax Code of the Russian Federation		The result of column 4 of the Book of income and expenses. In this case, expenses are not taken into account.

If the IP was closed and opened in the same year?

Then the periods are considered separately, as unrelated. Those. for one period, a deduction of 300 tr is given. and for the second period of work of the IP, they also give a deduction of 300 tr (Letter of the Ministry of Finance dated February 6, 2018 No. 03-15-07 / 6781). However, we do not recommend using this loophole on purpose. You will receive a maximum of 3000 r, minus all duties, and then 1500 r. Time and nerves to spend ten times more.

An example of income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2017 (this is with any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles to pay additionally before July 1, 2018 for the insurance part of the PFR.

Constitutional Court ruling

Its essence is that individual entrepreneurs on OSNO, when calculating an additional contribution (1% percent of income) to the Pension Fund, can take into account expenses. Prior to this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it, proving their case through the court.

Reporting

The payment term in the pension is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2018 (for 2017) - until July 1) of the next year.
You can pay the fee in instalments. For example, with UTII you need (with the simplified tax system it is desirable) to pay quarterly in order to deduct from the tax.
In case of non-payment of the IP payment to the FIU on time, it is provided fine in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator

Since 2012, the individual entrepreneur has not submitted reports to the FIU (except for the heads of peasant farms). For 2010 there was RSV-2, formerly ADV-11.

Payment

KBK

Why is the BCC of a conventional PFR and in order to exceed 300 tr. match with 2017? We have been paying for one BCC since 2017 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10 / 21007).

The KBC's are right here.

On February 22, 2018, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 02 02140 06 1210 160 (order No. 255n dated December 27, 2017). However, later it was canceled (order No. 35n dated February 28, 2018). For an additional percentage, the BCF does not change.

Payment type	Until 2017 (for any year - 2016, 2015, etc.)	After 2017 (for any year - 2017, 2018, 2019, etc.)
Insurance premiums for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation in a fixed amount (based on the minimum wage)	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Insurance contributions for pension insurance of individual entrepreneurs for themselves in the Pension Fund of the Russian Federation from incomes exceeding 300,000 rubles.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160
Insurance premiums for health insurance of an individual entrepreneur for himself in the FFOMS in a fixed amount (based on the minimum wage)	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160

How long to keep payments? Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law of July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia of August 25 .2010 N 558)

Ways

There are four ways:

Video

I invite you to watch my short video about the IP insurance premium.

Right not to pay

This right exists only with zero income for the year, so there is almost no sense from it.

Since 2017, the right not to pay contributions has been retained. However, it is regulated by other laws.

Since 2013, you can not pay fixed contributions for the following periods:

conscription service in the army;

the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;

the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;

the period of residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;

the period of residence abroad of the spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign states, representative offices of federal executive bodies, state bodies under federal executive bodies, or as representatives of these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if no business activity was carried out in the above periods (parts 6-7 of article 14 of Law 212-FZ), it is necessary to submit documents confirming the absence of activity in the indicated periods. Those. all the conditions above must be, and also the income must be zero. In this case, it is easier to close the IP.

If I am employed?

You are obliged to pay individual entrepreneur contributions to the FIU even if the employer pays contributions for you under an employment or civil law contract. This issue is not controversial from a legislative point of view and the chances of challenging it in court are zero. See Letter of the Ministry of Finance of Russia dated February 19, 2019 No. 03-15-05/10358.

It does not make sense to pay voluntary contributions to the FSS IP if you are employed.

UTII in the form of a special taxation regime in a voluntary form has been in force since 2013. Since that time, individual entrepreneurs and LLCs can use it at their discretion. This regime exempts the taxpayer from paying other taxes, but does not exempt him from payments to funds. Many entrepreneurs are interested in when they can pay 1% to the IP pension fund on UTII and STS. Therefore, this category of contributions should be considered more carefully.

An individual entrepreneur who has employees on the basis of concluded agreements is obliged to make certain contributions to the funds for them. This obligation is provided for by law in respect of those employees who are Russian citizens, as well as those who temporarily reside on the territory of the Russian Federation, but are from the EAEU countries.

The rates that are used for transfers to the FSS, for individual entrepreneurs who are subject to the UTII regime, are as follows:

• 2.9% if employees are citizens of our country.
• 1.8% if employees live in the territory of the Russian Federation temporarily, but are not highly qualified specialists.

There is also a limit for these payments, which means that payments should not exceed 718,000 rubles.

It will also be useful for entrepreneurs using the UTII regime to know the rate at which payments are made to the FFOMS. It is 5.1% of the total amount of payments made, without division by citizenship. The legislation does not establish a maximum amount in this regard.

An individual entrepreneur who uses the UTII regime for his activities is obliged to pay to the funds not only for employees, but also for himself. The threshold for these payments is 300 thousand rubles. These payments are fixed. This amount is determined for the year, depending on the amount of income. Pension insurance rate — 26%.

That is, if the income of an individual entrepreneur in 2016 is 300 thousand, then you can calculate the amount of a fixed payment in this way:

• Minimum salary for this year*pension rate*number of months in a year

An example of calculating insurance premiums

It is better to consider this process with an example:

5 800 * 26% * 12 = 18 096, where:

• 5,800 is the minimum wage,
• 26% -rate,
• 12 - the number of months,

which means that the fixed payment for pension insurance for this individual entrepreneur is 18,096.

The total fixed contribution will include this amount, as well as that which will be calculated according to the same principle for contributions to the FFOMS.

The total fixed contribution of an individual entrepreneur is calculated if his income does not exceed 300 thousand rubles and is equal.

If the income exceeds 300 thousand rubles

If an individual entrepreneur pays taxes on UTII, his annual income exceeds 300,000 rubles, this individual entrepreneur is obliged to pay a fixed payment to the FIU along with 1% of the amount of this income.

Let us give an example of calculations in such a situation. IP receives an income of 480 thousand rubles. At the same time, its fixed contribution is:

• In PFR=6,204*26%*12=19,356.48
• In FFOMS=6,204*5.1%*12=3,796.85
• 1% of income=480,000*1%=4,800

The total contribution is: 19,356.48+3,796.85+4,800=27,953.33

Moreover, the amount of 4,800 rubles was sent to the FIU.

The role of these payments in the formation of the amount of UTII

On the amounts of these payments, it is possible, under certain conditions, to make a correction of the UTII tax. That is, to reduce it.

In the event that an individual entrepreneur pays these taxes only for himself, then he can reduce the amount of this tax by the entire amount of payments. This process is provided for by law for all individual entrepreneurs who do not have employees in their enterprise.

When an individual entrepreneur has employees, he has the right to reduce the amount of tax calculated for the quarter by the amount of those payments that he made for that quarter to insurance funds for his employees. This operation has some limitations. So, individual entrepreneurs have the right to reduce this tax only up to 50% of its amount. When you pay for yourself, there is no such restriction.

Each entrepreneur must make payments to the funds, but the UTII tax regime provides them with the opportunity to then use these payments to reduce the tax to be paid.

There are also some pitfalls here. An individual entrepreneur who is registered as a UTII payer has the right to reduce the tax calculated for himself only by the amount of those payments that have already occurred. That is, if an entrepreneur wants to be able to reduce his tax, then he must make payments on funds prematurely in order to receive documentary evidence of the payment.

This is due to the fact that, by entering data into the UTII declaration, the entrepreneur is obliged to confirm the expenses for which he reduced the calculated amount of tax. If there is no such confirmation, then the calculation will be considered incorrect, and payments will not take place. This threatens the entrepreneur with a fine and penalties.

See also a good and useful video about UTII:

So, payments to the pension insurance fund are required to be made by each individual entrepreneur, and those who are on UTII are no exception. For these payments, there is a fixed rate, which determines the amount of the contribution. In the event that the income of an individual entrepreneur exceeds 300 thousand rubles, the individual entrepreneur is also obliged to pay 1% of the amount of this income to the FIU. If his income does not exceed 300 thousand, then the individual entrepreneur is obliged to pay only a fixed fee. Payments to the FFOMS are also added to the total fixed amount.