Every individual entrepreneur knows about the need to pay insurance contributions to the Pension Fund annually. Especially earlier Pension Fund, and now the Federal Tax Service sends out notifications at the beginning of each year, which indicate payment deadlines, budget classification codes (BCC) and the amount of payment. However, the amounts specified in such notices are correct only if the annual income of the individual entrepreneur does not exceed 300 thousand rubles. If the entrepreneur makes a profit in excess of this amount, the tax required to pay is calculated differently.
Insurance premiums from individual entrepreneurs “for yourself”: who pays and how much
Opening any business is accompanied not only by making a profit, but also by transferring mandatory payments to the budget. Insurance premiums Individual entrepreneurs to extra-budgetary funds, or as they are also called, individual entrepreneur contributions “for themselves,” must be paid by all entrepreneurs registered with the tax authorities.
And it doesn’t matter at all whether entrepreneurship is your only activity or whether you are still employed somewhere - you will still have to pay to extra-budgetary funds.
Depending on the taxation system used by the individual entrepreneur, the basis for calculating the amount of contributions is determined.
Table: how to calculate the base for contributions under different taxation systems
Procedure for calculating contributions
The mandatory payment is transferred to two types of compulsory insurance:
- pension;
- medical.
The amounts of insurance premiums in 2018 are fixed and are:
- for compulsory pension insurance - 26,545 rubles,
- for compulsory health insurance - 5,840 rubles.
In 2018, the amount of payment is no longer directly dependent on the legally established minimum wage.
These amounts can be paid in parts, for example, transfer 1/4 of the amount every quarter, or make a one-time payment. The main thing is to have time to pay off these obligations no later than December 31 current year. If an individual entrepreneur operates under several taxation systems, then the income is summed up to calculate the payment.
Before paying pension insurance contributions, an entrepreneur must correctly determine the basis for their calculation
Who may not pay annual insurance premiums
It is known that there are exceptions to all rules. In matters of compulsory insurance premiums for individual entrepreneurs, such an exception can be considered a legally established permission to suspend their payment.
Art. 430 of the Tax Code of the Russian Federation provides the right to temporarily not pay these contributions to individual entrepreneurs who:
- drafted into the ranks armed forces RF;
- care for the elderly, disabled people of group 1 and disabled children;
- are on parental leave to care for children under three years of age.
Of course, all these cases must be confirmed by documents provided by law.
When do you need to transfer 1% of excess annual income limit?
Everything we talked about above is true if the individual entrepreneur’s income did not exceed 300 thousand rubles for the year. Otherwise, the entrepreneur will have to additionally transfer to the Pension Fund 1% of the amount of income exceeding this limit.
Examples of charging contributions from turnover that exceeds the limit
Since in 2017–2018. tax legislation regarding insurance payments for individual entrepreneurs has changed significantly, two options for calculating 1% above the established income limit should be considered - for reporting for 2017 and for 2018.
Despite the fact that the annual amount of insurance premiums is significant, it will not bankrupt an individual entrepreneur
Calculation of the amount for 2017
Let’s assume that individual entrepreneur Vasily Ivanovich Spiridonov received income from his activities in the amount of 585 thousand rubles in 2017, which is 285 thousand rubles. more than established by Russian legislation limit value annual income of 300 thousand rubles. This means that the entrepreneur needs to pay an additional 1% on the excess amount:
- We find that for 2017 the fixed payment for the period will be: minimum wage * 26% * 12 = 7,500 * 26% * 12 = 23,400 rubles. (we repeat, in 2018 the link to the minimum wage is not relevant - contributions are fixed, but are used for previous calculations).
- Now let's calculate 1% of the excess amount: 285,000 * 1% = 2,850 rubles.
- Total for 2017 V.I. Spiridonov will pay: 26,250 rubles.
The amount of additional contributions for pension insurance is limited; in 2017 it was 187,200 rubles.
Calculation of the amount for 2018
In principle, the general procedure for calculating the amount payable when the established income level is exceeded is preserved in 2018, but the calculation formula changes its form somewhat: pension insurance contributions = fixed contribution + (( Total income Individual entrepreneur - 300 thousand) * 1%).
Moreover, the amount of such contribution for 2018 cannot exceed RUB 212,360.
Let's take the same initial data: IP Spiridonov V.I. for 2018, I received income in the amount of 585 thousand rubles. Then he will have to pay for compulsory pension insurance:
- Fixed payment - 26,545 rubles.
- 1% of the difference between actual income and the established limit - (585 thousand rubles - 300 thousand rubles) * 1% = 2,850 rubles.
- The total “pension” contribution is 29,395 rubles.
Where, when and how to pay
Deadlines for paying taxes to the Federal Tax Service
The deadlines for transferring pension payments in 2018 have also changed. Fixed payments can be paid in one lump sum or split quarterly. Quarterly payments are made:
- for 1 sq. until March 31;
- for 2 sq. until June 30;
- for 3 sq. until September 30;
- for 4 sq. until December 31st.
For payment from an amount exceeding the limit of 300 thousand rubles. the payment deadline is set until July 1, 2018 (for payments for 2017), until July 1, 2019 (for 2018), etc.
Upon complete cessation of activity as an individual entrepreneur, all payments for insurance premiums must be made within 15 days from the date of deregistration.
Table: entries for calculating contributions for individual entrepreneurs on OSNO
There are several ways to pay your pension insurance obligations, for example:
- payment order from the entrepreneur’s current account (if any);
- receipt form PD-4 through Sberbank.
What details should I include in the payment order?
The most common option for settling insurance premiums with the budget is payment using a payment order. To eliminate errors, you should use the template with field numbering presented below.
Payment order template for transferring contributions to the Federal Tax Service with numbered fields
The nuances of filling out individual fields are explained in the table.
Table: features of filling out a payment form for payment of insurance pension contributions
| Field | Explanations for filling |
| 101 | indicate the code “09” in the payer status |
| 60 | Entrepreneur's TIN |
| 102 | We do not fill out anything, since the entrepreneur does not have a checkpoint |
| 8 | the name of the payer is written down, that is, we put “IP Last Name First Name Patronymic” of the entrepreneur |
| 9–12 | We indicate the bank details of the payer-entrepreneur (name of bank, BIC, correspondent account, current account) |
| 13–15 | indicate the details of the recipient's bank |
| 16 | We indicate the abbreviated name of the recipient - the body of the Federal Treasury, and in brackets the abbreviated name of the tax office where the individual entrepreneur is served |
| 17 | enter the recipient's current account number |
| 104 | is entered without spaces in the BCC of the payment |
| 105 | OKTMO code |
| 106 | the abbreviation “TP” is indicated, meaning current payment |
| 107 | The frequency of payments is a year, so we put GD.00.17. (or 00.18 if payment is for 2018) |
| 18 | enter the type of operation 01 |
| 21 | indicate the order of payment 5 |
| 22 | enter the number 0 |
| 108–109 | indicate the number 0 |
| 110 | leave the field empty |
| 24 | here we indicate the purpose of the payment: Insurance contributions for compulsory pension insurance from an amount of income exceeding 300 thousand rubles, credited to the budget of the Pension Fund of the Russian Federation for 2017 (or 2018), reg. number. Registration number is the number assigned to the entrepreneur upon his initial registration with the Pension Fund. |
As a result of sequentially filling out all the fields named above, we receive a payment order.
Payment by receipt
Payment using a Sberbank receipt is quite simple and straightforward. It can be filled out on specialized online services, of which there are many on the Internet. It’s easy to download the form from the official website and fill it out by hand or enter all the necessary details on the computer. To facilitate this procedure, we offer a sample of a completed receipt.
Insurance pension contributions are mandatory. If the annual income of an individual entrepreneur is no more than 300 thousand rubles. such payments have a fixed amount. If this value is exceeded, the entrepreneur should calculate and pay an additional 1% of the amount exceeding the income limit. Evidence of a businessman’s law-abiding nature will be the transfer of funds before July 1 of the year following the reporting year.
When is the individual entrepreneur required to pay insurance premiums “for himself” for 2017? By what date should contributions be made in 2018? Details and terms of payment in our consultation.
Payment deadlines
An individual entrepreneur has the right to pay the annual (fixed) amount of insurance premiums “for himself” for 2017 at his own discretion - either the entire amount at once, or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The most important thing is that contributions are paid in full by December 31, 2017. However, December 31, 2017 is Sunday. Then follows a series of New Year holidays. The first working day in 2017 is January 9, 2018. Accordingly, no later than January 9, 2018, fixed contributions of individual entrepreneurs “for themselves” can be transferred to the budget. If you pay fixed contributions for 2017 directly on the 9th, there will be no violation.
Read also The Ministry of Finance proposed amending the Budget Law for 2019 and 2020: details
How to pay
Mandatory pension and medical contributions for 2017 are transferred by individual entrepreneurs to the tax office at their place of residence. Voluntary contributions to social insurance, as before, they pay to the territorial branch of the FSS of Russia at the place of registration. This follows from Article 431 of the Tax Code of the Russian Federation and paragraph 5 of Article 4.5 of the Law of December 29, 2006 No. 255-FZ.
The individual entrepreneur’s obligation to pay fixed insurance premiums for 2017 will be considered fulfilled from the day when:
- The individual entrepreneur submitted a payment slip to the bank for the transfer of fixed insurance premiums for 2017 (if there are enough funds in the bank account for this, and the correct BCC is indicated in the order);
- The individual entrepreneur paid cash to the bank, to the cash desk of the local administration or to the branch of Russian Post as insurance premiums for 2017 (provided that the correct BCC is indicated in the payment document);
- The Pension Fund of Russia or the Social Insurance Fund decided to offset against payments for 2017 excessively transferred (collected) insurance premiums (penalties, fines on them).
Please pay insurance premiums for 2017 in separate payment documents:
- for compulsory health insurance;
- for compulsory pension insurance.
If an entrepreneur decides to pay voluntary social insurance contributions for 2017, then they must also be transferred in a separate payment document. This follows from paragraph 2 of Article 432 of the Tax Code of the Russian Federation, Article 22.2 of the Law of December 15, 2001 No. 167-FZ.
1% to the Pension Fund for individual entrepreneurs is the amount of contributions paid by individual entrepreneurs for themselves in addition to the fixed contribution when the total amount of income for the year exceeds 300,000 rubles.
Individual entrepreneurs are required to pay contributions for themselves to the Pension Fund of the Russian Federation towards 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 Tax Code of the Russian Federation. Therefore, an individual entrepreneur should have no doubt whether the individual entrepreneur is obliged to pay to the Pension Fund: yes, he is obliged, even in cases where entrepreneurial activity there was no income and he received no income.
In addition, if the entrepreneur’s income for the reporting period (calendar year) exceeds the amount of 300,000 rubles, the payment of 1 percent to the Pension Fund 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 Pension Fund of the Russian Federation) do not depend on the amount of income of an individual entrepreneur. It also doesn't matter:
- whether the entrepreneur carries out income-generating activities or not;
- what tax system he chose;
- does he have employees?
Terms and procedure for payment
According to the current tax legislation, insurance premiums for individual entrepreneurs 1% over 300,000 rubles are paid before June 1 of the year following the reporting year. Payment is made to the Federal Tax Service of the Russian Federation, since the administration of these transfers is now handled by the tax office. Find out the details for transferring 1% to the Pension Fund of the Russian Federation on the website of the Federal Tax Service or by contacting in person. They differ depending on the region. There is a single budget classification code - 182 102 02140 06 1110 160.
The percentage 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 current legislation provides for a maximum amount of contributions to pension insurance. The amount of deductions is not must exceed eight times the amount of mandatory fixed payments established by law for the corresponding year. Thus, for 2020 we will calculate the maximum amount of payments using the formula:
29,354 × 8 = 234,832 rubles.
The calculation base is calculated taking into account the chosen taxation system. To understand exactly how much to pay 1 percent in the Pension Fund, let’s take into account the specifics of different taxation systems. So, for example, if an entrepreneur uses the simplified tax system to take into account the income actually received (determined Article 346.15 of the Tax Code of the Russian Federation), then on UTII and PSN - conditional, determined for calculating tax. If an individual entrepreneur applies the general regime (OSNO), the calculation includes amounts received from business activities, minus professional deductions. If an individual entrepreneur uses different taxation regimes, then the income is summed up (clause 6, clause 9, article 430 of the Tax Code of the Russian Federation).
Payment administration has been transferred to the Federal Tax Service, which should not be forgotten. Control over deductions for periods before 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 corresponding status is removed. If the activity is actually terminated, but the corresponding application has not been submitted to the tax office, the individual entrepreneur is not exempt from transferring payments.
Many questions come to the editorial office of the magazine "Simplified" about the KBK for paying contributions from 1% for 2018. The new BCC was approved by Order of the Ministry of Finance dated February 28, 2018 No. 35n.
What is the correct BCC for paying individual entrepreneur contributions for 2018 in the amount of 1%
Contributions in the amount of 1% of income for 2018 must be paid to KBK 182 1 0202140 06 1110 160. The payment deadline is July 1, 2019. The code was approved by Order of the Ministry of Finance dated February 28, 2018 No. 35n.
Why accountants are looking for the right KBK
However, then the Ministry of Finance published on its website a new order dated February 28, 2018 No. 35n. In the order, the Ministry of Finance cancels the newly introduced BCC for entrepreneurs - 182 1 02 02140 06 1210 160, and leaves it for everyone pension contributions IP old code - 182 1 0202140 06 1110 160.
KBK for payment of individual entrepreneur contributions to the Pension Fund (fixed payment)
If the income of an individual entrepreneur does not exceed 300 thousand rubles, then he pays fixed payments to the funds:
- RUB 29,354 to the Pension Fund of the Russian Federation
- 6884 rub. to the compulsory health insurance fund (FFOMS)
KBK for payment of fixed contributions of individual entrepreneurs to the Pension Fund of the Russian Federation from income at a rate of 1%
If the income of an individual entrepreneur exceeds 300 thousand rubles, then he pays contributions to the funds on income over 300,000 rubles at a rate of 1%.
If the income exceeds the maximum amount of the insurance base, then the individual entrepreneur continues to accrue and pay contributions to the Pension Fund of the Russian Federation, but at a rate of 1%. There is no separate BCC for such contributions.
KBK for paying individual entrepreneurs' contributions for themselves to the FFOMS (fixed payment)
The amount of fixed payment of insurance contributions to the Health Insurance Fund is 6884 rubles.
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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 punch cash receipt or issue 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 the payment form in personal account bank or a receipt for payment at the bank.
182 1 02 2 140 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 2 140 06 1200 160, and for 2017 and subsequent years - 182 1 02 2 140 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.
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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 the following 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 the tax 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.