1 over 300. Individual insurance premiums

What is meant by the term “income” on which tax must be paid? This is the most important question for 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 take out of his pocket and pay to the budget. There is no clear answer in the Tax Code; explanations from regulatory authorities and courts only confuse. Let's look at the “tricky” moments.

Individual entrepreneurs are payers of insurance premiums. They can act as payers on two grounds:

• as employers, if they have employees, individual entrepreneurs pay insurance premiums in the same manner as organizations. We will not consider this issue in this article;
• for themselves, as self-employed - in this case, the procedure for calculating and paying insurance premiums raises many questions due to the inaccurate wording of the legislation.

We will analyze controversial issues and calculations of insurance premiums for individual entrepreneurs who work on different taxation systems, and also combine the simplified tax system and the patent taxation system (PTS).

Let's start with general issues of calculating and paying insurance premiums.

Calculation and payment of insurance premiums. Memo for individual entrepreneurs

1. Individual entrepreneurs pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund. Entrepreneurs do not calculate or pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (clause 2, clause 1, article 419, clause 6, article 430 of the Tax Code of the Russian Federation, part 3, 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 in turn consist of two parts:

• constant part - all individual entrepreneurs are required to pay (with some exceptions);
• additional (variable) part, which is paid on income exceeding 300,000 rubles.

1. An individual entrepreneur has the right to claim exemption from paying insurance premiums for himself if he has 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 430 of the Tax Code of the Russian Federation, Federal Law No. 400-FZ of December 28, 2013 ). The exemption applies for the period:

• military service;
• care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of spouses of employees working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

1. The obligation to pay insurance premiums for an individual entrepreneur arises from the moment he acquires the status of an individual entrepreneur, i.e. from the moment of state registration (clause 1 of Article 23 of the Civil Code of the Russian Federation), and until the moment of termination of activity and its exclusion from the Unified State Register of Individual Entrepreneurs. An important point: if the entrepreneur is not excluded from the Unified State Register of Individual Entrepreneurs, then it is considered that he has not lost his status as an individual entrepreneur, and therefore 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).
2. If an individual entrepreneur has ceased its activities and is deregistered with the tax authority, then he is obliged to pay contributions within 15 days from the date of deregistration. The amount of contributions that he must pay must be adjusted in proportion to the time worked in the calendar year in which the activities of the individual entrepreneur are terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to and including the date of state registration of termination by an individual of activities as an individual entrepreneur.”
3. Individual entrepreneurs do not have the right to apply reduced tariffs, because this preference is provided only for employers, and therefore only in relation to contributions for employees, and not for individual entrepreneurs’ contributions for themselves.

Fixed payments for individual entrepreneurs for themselves in 2018, 2019, 2020. Changes

Since 2018, the size of the fixed payment is no longer tied to the minimum wage. For income not exceeding 300,000 rubles, entrepreneurs pay insurance premiums in the following amounts (Article 430 of the Tax Code of the Russian Federation):

An example of calculating the fixed part of an individual entrepreneur’s insurance premiums for an incomplete year

IP Ivanov was registered on March 21, 2018. For the full 9 months (from April to December) 2018, the entrepreneur must pay insurance premiums:

• to the Pension Fund of Russia - 19,908.75 rubles. (RUB 26,545/12 x 9 months);
• in the Federal Compulsory Medical Insurance Fund - 4380 rubles. (5840 RUR/12 x 9 months).

For March, the amount of insurance premiums is calculated in proportion to the number of days during which the individual entrepreneur was an entrepreneur. There are 31 days in total in March, the individual entrepreneur registered on March 21, which means he must pay for 11 days (31-20):

• in the Pension Fund of Russia - 784.93 rubles. (RUB 26,545 / 12 x 11/31);
• In the Federal Compulsory Medical Insurance Fund - 172.69 rubles. (5840 RUR / 12 x 11/31).

The total amount of contributions for 2018 will be:

• to the Pension Fund of Russia - 20,693.68 rubles. (RUB 19,908.75 + RUB 784.93);
• in the Federal Compulsory Medical Insurance Fund - 4552.69 rubles. (4380 rub. + 172.69 rub.).

Fixed payment for individual entrepreneurs: payment terms

The deadline for paying insurance premiums in the form of fixed payments is no later than December 31 of this year (clause 2, clause 1, article 419, clause 2, article 432 of the Tax Code of the Russian Federation). If the last day of the due date for payment of contributions falls on a weekend and (or) a non-working holiday, the end of the due date is postponed to the next working day (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 throughout the year. There is no need to draw up a “payment schedule” and strictly follow it. The main thing is that payments for 2018 are paid before the end of the year. Otherwise, penalties and fines will be charged on the amount of arrears under Art. 122 of the Tax Code of the Russian Federation.

Tax liability can be mitigated or aggravated. Individual entrepreneurs have the right to count on mitigation of tax liability (clause 1 of Article 112 of the Tax Code of the Russian Federation). Relief in tax liability is possible if there are circumstances mitigating liability:

• committing an offense due to a combination of difficult personal or family circumstances;
• committing an offense under the influence of threat or coercion or due to financial, official or other dependence;
• difficult financial situation of an individual held accountable for committing a tax offense;
• other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.

If there is at least one circumstance, the amount of the fine will be reduced by at least 2 times (clause 3 of Article 114 of the Tax Code of the Russian Federation). An aggravating circumstance is the commission of a tax offense by a person who was previously held accountable for a similar offense (Clause 2 of Article 112 of the Tax Code of the Russian Federation).

Additional (variable) part of insurance premiums: procedure for calculation and payment of individual entrepreneurs for 2018

Additional contributions are paid only by those individual entrepreneurs who received an income of over 300,000 rubles this year. From the excess amount, a contribution is paid only to the Pension Fund at a rate of 1% of the amount of income. Formula for calculating additional contributions:

Amount of additional contributions to the Pension Fund for 2018 = Amount of income for 2018 — 300,000 rub. x 1%

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

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

What is income of an individual entrepreneur, and how to determine the amount of income?

This is the main question that must be answered before calculating the tax. Tax legislation does not always provide a direct answer to this question. Therefore, let us turn to the decisions of higher courts and clarifications of regulatory authorities.

The definition of income depends on the taxation system applied by the individual entrepreneur.

Situation 1: Individual entrepreneur uses OSNO

For the purposes of calculating additional insurance premiums, income is taken minus expenses.

Long disputes between regulatory authorities and decisions of courts at various levels have not led to uniformity in resolving this issue. Only the Constitutional Court of the Russian Federation put an end to it in its resolution No. 27-P dated November 30, 2016. There is no other opinion now and cannot be, unless the norm of the Tax Code of the Russian Federation is radically changed.

Thus, an individual entrepreneur applying the general taxation system, i.e. The person who pays personal income tax, in order to calculate additional insurance contributions to the Pension Fund, has the right, when determining the amount of income, to reduce it by the amount of professional tax deductions in accordance with Art. 221 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated 02/10/2017 No. BS-4-11/2494@ (together with the letter of the Ministry of Finance of Russia dated 02/06/2017 No. 03-15-07/6070)). Formula for calculation:

Additional insurance contributions to the Pension Fund (on OSNO) = (Income - professional deductions) x 1%

Situation 2: the individual entrepreneur applies the simplified tax system

• object “income minus expenses”

The question is this: do entrepreneurs using the simplified tax system have the right, when determining the income from which additional insurance premiums will be calculated, to reduce the gross amount of income for expenses? Of course, accounting for expenses will allow individual entrepreneurs to reduce the base for calculating insurance premiums to the Pension Fund, this will automatically lead to a reduction in payments to the Pension Fund. This is beneficial for entrepreneurs, but not beneficial for the budget.

The positions of regulatory authorities and judges differ.

The Ministry of Finance and the Federal Tax Service of the Russian Federation believe that when determining the amount of income for calculating insurance contributions to the Pension Fund, expenses are not taken into account. This position was expressed by them in numerous letters, in particular: letters of the Ministry of Finance of Russia dated March 15, 2018 No. 03-15-05/15892, dated February 12, 2018 No. 03-15-07/8369, Federal Tax Service dated February 21, 2018 No. GD-4- 11/3541@.

It is possible to defend the opposite position to the wave in court, because The Supreme Court, in its ruling dated November 22, 2017 No. 303-KG17-8359, said that an individual entrepreneur with the object “income minus expenses” has the right to take into account expenses when calculating income for calculating additional insurance contributions to the Pension Fund. In addition, the Federal Tax Service of the Russian Federation brought this determination of the Armed Forces of the Russian Federation to all Inspectors of the Federal Tax Service of the Russian Federation by letter dated January 18, 2018 No. SA-4-7/756. Thus, the Federal Tax Service of the Russian Federation accepted the position of the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation (Resolution No. 27-P dated November 30, 2016): additional contributions must be counted from income minus expenses.

However, the Federal Tax Service of Russia also agrees with the Ministry of Finance (letters of the Ministry of Finance of Russia dated February 12, 2018 No. 03-15-07/8369, dated May 21, 2018 No. 03-15-06/34428) that expenses should not be taken into account. The tax authorities brought this position of financiers to the attention of the Federal Tax Service by issuing a letter dated February 21, 2018 No. GD-4-11/3541@.

The final point of view of the Federal Tax Service of Russia

As a result of numerous torments of tax authorities, a letter from the Federal Tax Service of Russia dated 07/03/2018 No. BS-4-7/12733@ “On the direction of the decision of the Supreme Court of the Russian Federation dated 06/08/2018 in case No. AKPI18-273” was born. The letter says: expenses under Art. 346.16 of the Tax Code of the Russian Federation are not taken into account when forming the basis for calculating insurance premiums for individual entrepreneurs with income above 300,000 rubles.

Conclusion: under the simplified tax system, the amount of income is the amount of income actually received by the individual entrepreneur from carrying out entrepreneurial activities. Expenses provided for in Art. 346.16 of the Tax Code of the Russian Federation are not taken into account.

• object "income"

When calculating the base for calculating additional insurance contributions to the Pension Fund of the Russian Federation, expenses cannot be taken into account due to the fact that the taxpayer keeps records only of income and does not have the right to deduct expenses from income.

An example of calculating individual entrepreneur contributions to the simplified tax system for income over 300,000 rubles.

The income of entrepreneur Ivanov for 2018 according to KUDiR amounted to 5,000,000 rubles. The individual entrepreneur will pay:

• Until December 31, individual entrepreneur - 32,385 rubles. (in the Pension Fund - 26,545 rubles and the Compulsory Medical Insurance Fund - 5,840 rubles).
• No later than July 1, 2019 - RUB 47,000. ((RUB 5,000,000 - RUB 300,000) x 1%) - additional contributions to the Pension Fund, because income exceeded 300,000 rubles.

Situation 3: Individual entrepreneur combines simplified taxation system and PSN

To calculate additional insurance premiums when combining two taxation regimes, an individual entrepreneur must sum up the income received in both taxation systems. Income is determined (clause 9 of Article 430 of the Tax Code of the Russian Federation):

• when using simplified taxation system - in accordance with Art. 346.15 Tax Code of the Russian Federation;
• when using PSNO - according to Art. 346.47 and 346.51 of the Tax Code of the Russian Federation.

When applying the patent taxation system (PTS), the object of taxation is the potentially receivable annual income of an individual entrepreneur for a specific type of activity (Article 346.47 of the Tax Code of the Russian Federation). Therefore, the income received when applying the simplified tax system (for the relevant types of activities) and the potentially possible (and not actual) annual income received when applying the simplified tax system are summed up.

KBC for payment of insurance payments to individual entrepreneurs for themselves in 2018.

1. BCC for insurance premiums for compulsory pension insurance, which are credited to the Pension Fund:

• contributions - 182 1 02 02140 06 1110 160;
• penalties - 182 1 02 02140 06 2110 160;
• fines - 182 1 02 02140 06 3010 160.

1. KBK for insurance premiums for compulsory medical insurance, which are credited to the Compulsory Medical Insurance Fund

• contributions - 182 1 02 02103 08 1013 160;
• penalties - 182 1 02 02103 08 2013 160;
• fines - 182 1 02 02103 08 3013 160.

Conclusions:

1. An individual entrepreneur applying any taxation system must, by December 31, 2018, pay the minimum amount of insurance contributions for 2018 to the Pension Fund and the Compulsory Medical Insurance Fund in the amount of 32,385 rubles.
2. If income for 2018 exceeded 300,000 rubles, no later than July 1, 2019, you will need to pay the variable part of insurance contributions to the Pension Fund. When calculating contributions, the applied taxation regime plays an important role when calculating the base for calculating 1% of the amount of income. A dispute with tax authorities is advisable if the cost of the issue is high.
3. When combining taxation regimes, in particular the simplified tax system and the special tax system, the attention to the special tax system is not on the actual income received, but on the potential one.

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

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

This amount is distributed as follows:

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

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

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

What is considered income

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

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

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

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

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

How to calculate your contribution

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

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

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

Where and how to pay

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

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

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

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

How to proceed:

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

Everything you need for business

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

How not to pay

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

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

Here's how it works:

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

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

Fixed contributions for 2018: 32,385 rubles;

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

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

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

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

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

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

Tax payable - 2000 rubles: 5000 - 3000.

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

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

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

Fixed contributions for the year - 32,385 rubles.

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

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

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

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

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

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

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

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

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

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

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

What happens if I don't pay?

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

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

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

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

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

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

For all individual entrepreneurs who have earned more than 300 thousand rubles, 1 percent is transferred to the Pension Fund. This is a kind of addition to the established element of insurance fees. These two types of contributions are unique and are credited to the businessmen's account.

In the first case, the amount of the payment depends on the results of its activities, in the second, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The deadlines for transferring these and other transfers to the fund are different and are not linked to each other.

Payment of 1% on income exceeding 300,000 rubles

The fixed portion of pension and health insurance contributions for 2018 must be paid before December 31, 2018. Contributions to the funds in a fixed amount must be paid by all individual entrepreneurs, regardless of the applied taxation regime, the amount of income received and whether financial and economic activities were carried out or not.

The opinion of departments on this issue has already changed, so many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service. With its help, you can significantly minimize risks and save time.

What has changed when paying insurance premiums to the Pension Fund in 2018 for individual entrepreneurs for themselves

Insurance fees accrued on the earnings and profits of citizens of the Russian Federation subsequently form pension savings and go towards medical care or social insurance. Employees of enterprises with managers do not care about the need to carry out the procedure, since the company’s accounting department does the calculations and transfers of money. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for individual entrepreneurs:

Fixed funds paid by the Pension Fund of the Russian Federation and then distributed for pension (the overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.

The fee, calculated at a 1 percent rate on the amount exceeding 300,000 rubles of annual business profitability, is addressed only to pensions.

Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate - an indicator approved every year at the government level and equal to the minimum monthly remuneration for work.

The formula used to calculate insurance premiums was:

Vz = minimum wage * Svz * 12, Formula for calculating insurance premiums
Where

12 – months a year;

Вз – value of fees;

Svz – the rate at which payment is calculated.

As a result, each entrepreneur could independently see whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.

From January 1, 2018, it was decided to significantly increase the minimum wage; first up to 9489 rub. and then even more. If the methodology remained the same, individual entrepreneurs would have to pay much more than a year ago. Therefore, at the government level they abandoned the link to this indicator and assigned ready-made amounts.

As a result, the following amounts were determined for 2018 to be deposited into Pension Fund accounts:

within the framework of pension insurance – 26,545 rubles;
within the framework of medical insurance - 5,840 rubles.
The entrepreneur is required to pay RUR 32,385 in full to his personal account.

The Pension Fund obliges income received from individual entrepreneurs to tax over 300,000 rubles at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: the tax is calculated in the annual declaration, and the income data from the report serves as the basis for calculating fees.

Payment of 1% on pension insurance for individual entrepreneurs in 2018 for 2017

Please note that when paying the payment in question in previous years, taxpayers on the General Taxation System (OSNO), as well as entrepreneurs who used the Simplified Taxation System (“income minus expenses” 15%), did not take into account when calculating income for insurance premiums amount of expenses.

Starting from January 1, 2017, the calculation of 1% for individual entrepreneurs on OSNO has changed. Now individual entrepreneurs on OSNO, when calculating 1% for pension insurance, use the law specified in paragraphs. 1 clause 9 art. 430 Tax Code of the Russian Federation. This norm determines income for OSNO in accordance with Article 210 of the Tax Code of the Russian Federation. Those. as the difference between income and professional deductions.

Therefore, individual entrepreneurs on OSNO will determine 1% not from income, but from the difference between income and expenses. On October 25, 2016, the Ministry of Finance of the Russian Federation, by its letter No. BS-19-11, confirmed the validity of such a calculation. In 2018, this rule will continue to apply.

If an individual entrepreneur applies several taxation regimes simultaneously, then the income from his business activities is summed up.

When do you have to pay taxes?

Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day of the current year. If an individual entrepreneur’s income exceeds 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% on money earned above the specified threshold.

The results of the past period are summarized in the declaration. In 2018, when using a simplified form, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the individual entrepreneur will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.

Based on these dates, the deadline for paying a 1 percent fee on a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but the last days of this month fall on the weekend and are therefore postponed to the first working day).

Read in separate materials.

Is an individual entrepreneur obliged to pay fixed contributions to the Pension Fund in 2016? Yes, as a general rule, each individual entrepreneur must annually pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund for himself. Their amount is determined based on the minimum wage established at the beginning of the year (part 1.1, part 1.2 of article 14 of the Law of July 24, 2009 No. 212-FZ).

But if the entrepreneur’s income for 2016 exceeds 300,000 rubles. for the year, then in addition to the indicated amounts he must pay an additional amount to the Pension Fund. We are talking about insurance premiums for individual entrepreneurs in the amount of 1% of income, over 300,000 rubles (clause 2, part 1.1, article 14 of Law No. 212-FZ of July 24, 2009). So how much does an individual entrepreneur pay to the Pension Fund?

Calculation of individual entrepreneur contributions with income of more than 300,000 rubles per year

The final amount of insurance contributions of an individual entrepreneur to the Pension Fund of the Russian Federation depends precisely on his income for the year. In this case, the amount of income of an entrepreneur is determined according to the rules of the Tax Code of the Russian Federation, depending on the taxation system he applies (Part 8, Article 14 of Law No. 212-FZ of July 24, 2009).

Taxation system used by individual entrepreneurs	Amount of income for the year
Personal income tax payment	The amount of “entrepreneurial” income of an individual entrepreneur, which is taken into account when calculating personal income tax (clause 1 of article 227 of the Tax Code of the Russian Federation)
simplified tax system	Income taken into account for the purposes of the simplified tax system (Article 346.15 of the Tax Code of the Russian Federation)
UTII	The amount of imputed income (Article 346.29 of the Tax Code of the Russian Federation)
Unified agricultural tax	Income taken into account for the purposes of the Unified Agricultural Tax (clause 1 of Article 346.5 of the Tax Code of the Russian Federation)
Patent tax system	Potentially receivable income determined by regional authorities (Article 346.47, 346.51 of the Tax Code of the Russian Federation)
Combination of modes	The amount of income from activities under all applicable regimes (clause 6, part 8, article 14 of the Law of July 24, 2009 No. 212-FZ)

If the amount of income for the year turns out to be more than 300,000 rubles, then the contribution to the Pension Fund (1%) for individual entrepreneurs is calculated according to the formula:

At the same time, Law 212-FZ provides for the maximum amount of pension contributions for individual entrepreneurs. In 2016 it is 154,851.84 rubles. And if your 1% contributions, calculated according to the above formula, exceed 135,495.36 rubles. (the maximum limit minus fixed contributions calculated on the basis of the minimum wage, which are paid by all individual entrepreneurs regardless of the amount of income received), then 1% to the Pension Fund for individual entrepreneurs at the end of the year will be 135,495.36 rubles. and this is exactly how much will have to be paid to the Pension Fund budget.

How can an individual entrepreneur pay contributions to the Pension Fund?

Payment by individual entrepreneurs of 1 percent of contributions to the Pension Fund must be made no later than April 1 of the year following the expired one (Part 2 of Article 16 of Law No. 212-FZ of July 24, 2009). Moreover, April 1, 2017 falls on a Saturday - a day off. In this regard, the individual entrepreneur must transfer a 1% payment to the Pension Fund of the Russian Federation for 2016 by April 3, 2017 inclusive (Part 7, Article 4 of Law No. 212-FZ dated July 24, 2009).

For the payment of contributions to the Pension Fund of individual entrepreneurs in 2016, different deadlines and different BCCs are provided. Accordingly, an individual entrepreneur pays a fixed payment to the Pension Fund of the Russian Federation before the end of the current year in one payment order, and 1% contributions - within 3 months following the end of the year in another payment order.

Important! Since the 1% contribution for 2016 is paid already in 2017, it must be transferred to the Federal Tax Service, indicating the new BCC in the payment slip. You will find the current KBK for individual entrepreneurs in.

How much should an individual entrepreneur pay to the Pension Fund in 2017?

If in 2016 it was the Pension Fund for Individual Entrepreneurs and Organizations that was the administrator in terms of calculation and payment of contributions, then from 2017 the corresponding control functions are transferred to the Federal Tax Service. At the same time, individual entrepreneurs will have to calculate insurance premiums in the same manner that is in effect now, and 1% contributions have not been canceled (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) . You can read about the amount of fixed contributions for 2017 in.

What are insurance premiums

Insurance contributions are mandatory payments for pension, medical and social insurance of employees and individual entrepreneurs. Since 2017, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name Unified Social Tax (UST).

A new Chapter 34 has been introduced into the Tax Code, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• compulsory health insurance;
• social insurance in case of temporary disability and maternity.

These types of contributions must no longer be paid to the funds, but to your tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund; nothing has changed regarding them.

Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, so the responsibility to provide himself with a pension and health insurance falls on him.

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct business or do not receive profit from it believe that paying mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons for this. Relatively speaking, no one is stopping him, due to lack of income, from stopping his business activities, deregistration, and, if necessary, re-registering.

Courts, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income.

Calculation of insurance premiums for individual entrepreneurs for themselves

An individual entrepreneur is obliged to pay insurance premiums for himself as long as he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for compulsory pension and health insurance if they are temporarily not operating in the following cases:

• military service under conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse who is a military serviceman under a contract in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of payment of contributions must be reported to your Federal Tax Service.

If an individual entrepreneur has the right to a benefit, but continues to receive income from business activities, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory individual entrepreneur contributions are we talking about? In 2019, an individual entrepreneur must transfer payments for himself only to compulsory pension and health insurance. The transfer of social insurance contributions for sick leave and maternity benefits is made by individual entrepreneurs on a voluntary basis.

Insurance premiums for individual entrepreneurs in 2019 no longer depend on the size of the minimum wage (minimum wage), but are fixed amounts approved by the Government:

• Contributions for compulsory health insurance (CHI) - 6 884 rubles per year.
• Contributions to compulsory pension insurance (OPI) are partially differentiated and consist of a fixed amount of 29 354 rubles and an additional contribution.
• An additional contribution is paid if the income of an individual entrepreneur is more than 300 thousand rubles per year. It is calculated as 1% from the amount of income exceeding this limit.

Insurance premium calculator for 2019:

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

✐Example ▼

Let’s assume that an entrepreneur received income in the amount of 1,200,000 rubles in 2019. Let's calculate the amount of insurance premiums payable by individual entrepreneurs:

• contributions to pension insurance will be calculated as follows: 29,354 + ((1,200,000 - 300,000) * 1%) = 38,354 rubles.
• Health insurance premiums will remain at the same level and amount to 6,884 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 45,238 rubles.

An upper limit on the amount of contributions to compulsory pension insurance has also been introduced - in 2019, this amount cannot exceed 234,832 rubles.

The above formulas showed the calculation of the cost of a full insurance year, but if the entrepreneur was not registered at the beginning of the year or ceased activity before its end, then all calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only full months and calendar days (if the month is incomplete) in which the person had the status of an entrepreneur.

Let's summarize:

• In 2019, individual entrepreneurs’ contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 36,238 rubles, based on: 29,354 rubles of contributions to compulsory health insurance plus 6,884 rubles of contributions to compulsory medical insurance .
• If the amount of income exceeds 300 thousand rubles, then the amount payable will be 36,238 rubles plus 1% of income exceeding 300 thousand rubles.

What is considered income when calculating insurance premiums?

Determining income for calculating individual entrepreneur contributions depends on

• - income from sales and non-operating income excluding expenses, including when applying

In our service you can prepare a notification about the transition to the simplified tax system for individual entrepreneurs absolutely free of charge (relevant for 2019):

• on - imputed income, calculated taking into account the basic profitability, physical indicator and coefficients;
• on - potential annual income on the basis of which the cost of the patent is calculated;
• on - income taken into account for tax purposes, without deducting expenses;
• on - income received from business activities, .

If an individual entrepreneur combines tax regimes, then income from different regimes is summed up.

To choose the most profitable tax system specifically for your business, we recommend taking free advice from professionals who will help you choose a regime with minimal payments.

Deadlines for payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (i.e. the amount of 36,238 rubles) by December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by paying insurance contributions quarterly, which will be discussed in more detail in the examples.

Please note: there is no such thing as “insurance premiums of individual entrepreneurs for the quarter.” The main thing is to pay the entire amount of 36,238 rubles before December 31 of the current year in any installments and at any time. The division of the indicated amount into four equal parts is used only for conditional examples.

For example, if you don’t expect to have income in the first and (or) second quarter using the simplified tax system, then there is no point in rushing to pay your contributions. It may be more profitable for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

The essence of the opportunity to reduce the accrued single tax is that in the quarter in which a significant advance tax payment is expected, you can take into account the amount of insurance premiums paid in the same quarter. In this case, contributions must be transferred before you calculate the amount of single tax payable.

As for UTII, there is no concept of zero declarations for imputed tax. If you are a payer of this tax, then lack of income will not be a reason for non-payment. You will still have to pay the imputed tax, calculated using a special formula, at the end of the quarter based on the quarterly declaration. For this reason, it would be reasonable to pay insurance premiums every quarter in equal installments if the quarterly amounts of imputed income do not change.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2020 (previously the deadline was April 1 of the year following the reporting year). But if the limit is exceeded already at the beginning or middle of the year, then these additional contributions can be made earlier, because they can also be taken into account when calculating taxes. The same rule applies here - tax reduction due to contributions paid in the same quarter before the tax payable is calculated.

Insurance premiums for individual entrepreneurs and employees

Having become an employer, in addition to contributions for himself, the entrepreneur must pay insurance premiums for his employees.

In general, the amount of insurance premiums for employees under employment contracts amounts to 30% of all payments in their favor (except for those that are not subject to taxation for these purposes) and consists of:

• contributions to compulsory pension insurance for employees of community pension insurance companies - 22%;
• contributions to compulsory social insurance OSS - 2.9%;
• contributions for compulsory health insurance compulsory medical insurance - 5.1%.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil contracts, remuneration to the contractor is subject to mandatory insurance contributions for compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for in the contractual terms.

After the amount paid to the employee since the beginning of the year exceeds the maximum base for calculating insurance premiums (in 2019 this is 1,150,000 rubles), payment rates for compulsory insurance are reduced to 10%. The maximum base for calculating insurance premiums for OSS in 2019 is 865,000 rubles, after which contributions for sick leave and maternity leave are not accrued.

Unlike individual entrepreneurs’ contributions for themselves, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the billing month.

If you need help in selecting types of activities that require the lowest insurance premiums for workers, we advise you to take advantage of a free consultation with our specialists.

It is interesting that an entrepreneur has the right to be an employee of another individual entrepreneur, but cannot issue a work book for himself. At the same time, insurance premiums paid for him as an employee do not exempt the individual entrepreneur from paying contributions for himself.

How to reduce the amount of taxes payable through insurance premiums

One of the advantages when choosing the legal form of an individual entrepreneur, in comparison with an LLC, is the ability to reduce the accrued tax on transferred insurance premiums. The amount of possible tax reduction payable will vary depending on the tax regime chosen and the availability of employees.

Important: the amounts of individual entrepreneur insurance premiums themselves, calculated above, cannot be reduced, but in some cases, due to the contributions paid, the amounts of taxes themselves can be reduced.

The accrued tax itself can be reduced only using the simplified tax system “Income” and UTII, and the tax base can be reduced, i.e. the amount from which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on OSNO. Entrepreneurs working only on the patent system, without combining modes, cannot reduce the cost of a patent by the amount of insurance premiums. This applies to individual entrepreneurs’ contributions both for themselves and for their employees.

Our specialists can help you choose the most favorable tax regime and tell you how to properly reduce your insurance premiums.

Contributions of individual entrepreneurs to the simplified tax system with the object of taxation “Income”

Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but the paid contributions must be reflected in the Book of Income and Expenses and in the annual tax return under the simplified tax system. Let's look at a few simplified examples.

✐Example ▼

1. An individual entrepreneur using the simplified tax system “Income” and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%).During the year, 36,238 rubles were paid. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 36,238<0).

2. The same entrepreneur received annual income in the amount of 700,000 rubles. The accrued single tax amounted to 42,000 rubles (700,000 * 6%), and contributions paid quarterly during the year - 40,238 rubles, based on (36,238 + 4,000 ((700,000 - 300,000) * 1%) .The amount of tax payable will be only (42 000 - 40 238) = 1,762 rubles.

3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (contributions for himself and for employees are taken into account) by no more than 50%.

The individual entrepreneur discussed above with an annual income of 700,000 rubles. has two employees and paid 80,000 rubles as contributions for himself and for them.The accrued single tax will be 42,000 rubles. (700,000 * 6%), however, if there are employees, it can only be reduced by 50%, i.e. for 21,000 rub. The remaining 21,000 rubles. the single tax must be transferred to the budget.

Contributions of individual entrepreneurs using UTII

Individual entrepreneurs on UTII without employees can reduce the tax by the entire amount of contributions paid in the same quarter (Article 346.32 of the Tax Code of the Russian Federation). If hired labor is used, then until 2017 it was allowed to take into account only contributions paid for employees, and in an amount of no more than 50% of the tax. But in 2019, the procedure for reducing the quarterly tax on UTII through contributions is exactly the same as on the simplified tax system for income, i.e. Individual entrepreneurs have the right to take into account contributions paid for themselves.

When using taxation in the form of UTII, the tax is calculated for each quarter separately. In the quarter in which hired labor was not used, the tax can be reduced to 100%. And in the quarter when hired workers were hired, the tax is reduced only to 50%. Thus, an important condition for reducing the tax payable on the simplified tax system “Income” and UTII is the transfer of contributions quarterly and before the tax itself is paid.

Individual entrepreneur contributions when combining simplified taxation system and UTII

When combining such regimes, you need to pay attention to the workers engaged in these types of activities. If there are no employees in the “simplified” activity, but in the “imputed” activity they are hired, then the simplified tax system tax can be reduced by individual entrepreneurs’ contributions for themselves, and the UTII tax can only be reduced to 50% by the amount of contributions transferred for employees (letter of the Ministry of Finance no. 03-11-11/130 dated 04/03/2013).

And, conversely, in the absence of employees on UTII, individual entrepreneurs’ contributions for themselves can be attributed to the reduction of “imputed” tax, and the “simplified” tax can be reduced to 50% by the amount of contributions for employees (clarification of the Ministry of Finance No. 03-11-11/15001 dated 04/29/2013).

According to Art. 346.18 of the Tax Code, when combining special regimes, taxpayers must keep separate records of income and expenses, which can be quite complicated and require contacting specialists.

Individual entrepreneur contributions when combining the simplified tax system and a patent

It was already mentioned above that entrepreneurs on the patent tax system cannot reduce its value by the amount of contributions. In the case of combining the simplified tax system and a patent, an entrepreneur who does not have employees can reduce the amount of the single tax on activities on a simplified basis by the entire amount of insurance premiums paid for himself (letter of the Federal Tax Service of Russia dated February 28, 2014 No. GD-4-3/3512@).

Individual entrepreneur on the simplified tax system “Income minus expenses”

Entrepreneurs in this mode take into account paid contributions in expenses, thereby reducing the tax base for calculating the single tax. Expenses can include both individual entrepreneurs’ contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the amounts saved will be less than under the simplified tax system “Income”.

Individual entrepreneur on the general taxation system

These entrepreneurs include paid contributions in their expenses and thus reduce the amount of income on which personal income tax will be charged.

Individual entrepreneur reporting on insurance premiums

An individual entrepreneur who does not have employees does not have to submit reports on the payment of insurance premiums for himself. In 2019, the individual entrepreneur must submit the following reports, which reflects the amounts of contributions transferred for his employees:

• to the Pension Fund on a monthly basis, according to the form - no later than the 15th day of the month following the reporting month;
• to the Social Insurance Fund on a quarterly basis - no later than the 20th day of the month following the reporting quarter;
• to the Federal Tax Service on a quarterly basis - no later than the end of the next month after the end of the reporting quarter;
• to the Federal Tax Service on a quarterly basis - no later than the 30th day of the next month after the end of the reporting quarter;
• to the Federal Tax Service once a year in form 2-NDFL - no later than April 1 for the previous year.

Responsibility of individual entrepreneurs for non-payment of insurance premiums

In 2019, the following sanctions are provided for failure to submit reports and late payment of insurance premiums:

• Failure to submit a calculation on time - 5% of the unpaid amount of contributions due for payment for each full or partial month from the day established for its submission, but not more than 30% of the amount and not less than 1000 rubles (Article 119(1) ) Tax Code of the Russian Federation).
• A gross violation of accounting rules, resulting in an underestimation of the base for calculating insurance premiums - 20% of the amount of unpaid insurance premiums, but not less than 40,000 rubles (Article 120(3) of the Tax Code of the Russian Federation).
• Non-payment or incomplete payment of insurance premiums as a result of underestimation of the base for their accrual, other incorrect calculation of insurance premiums or other unlawful actions (inaction) - 20% of the unpaid amount of insurance premiums (Article 122(1) of the Tax Code of the Russian Federation).
• Intentional non-payment or incomplete payment of contributions - 40% of the unpaid amount of insurance premiums (Article 122(3) of the Tax Code of the Russian Federation).
• Failure to submit within the prescribed period or submission of incomplete or unreliable information of personalized reporting to the Pension Fund of the Russian Federation - 500 rubles in relation to each insured person (Article 17 No. 27-FZ)

If you want to avoid annoying financial losses, you need, first of all, to properly organize your accounting. So that you can try the option of accounting outsourcing without any material risks and decide whether it suits you, we, together with the 1C company, are ready to provide our users a month of free accounting services.