Pension tax per year. FIU

An individual entrepreneur must pay every year insurance premiums in the Pension Fund and FFOMS for themselves and their employees, if any. Insurance deductions from employees' salaries are paid at the established rates, read more. An individual entrepreneur must pay insurance premiums for himself in a fixed amount.

When registering natural person as an individual entrepreneur, an individual entrepreneur is registered with the Pension Fund (PFR) and the Mandatory Health Insurance Fund (FFOMS). To these funds, the individual entrepreneur is obliged to make fixed payments in established by law okay. As for the Social Insurance Fund (FSS), individual entrepreneurs are not required to register and make contributions. This can be done by own initiative and then pay contributions for voluntary insurance. This is relevant if the individual entrepreneur wants to receive payments for sick leave or maternity benefits.

The amount of fixed payments depends on the minimum wage established for the current year. In 2016, the minimum wage is 6204 rubles. In this regard, the fixed contributions of individual entrepreneurs in 2016 take the following values.

Payment to the FIU

The fixed payment to the Pension Fund in 2016 for individual entrepreneurs depends on the amount of income received for the year. The payment is really fixed within 300,000 rubles. If the income of the individual entrepreneur exceeds 300,000 rubles, then the payment ceases to be fixed and depends on the amount of income received.

Until 2017, fixed insurance payments were made to the Pension Fund of the Russian Federation. As a result of amendments to the legislation, every individual entrepreneur registered in the territory of the Russian Federation is obliged to regularly make payments to the Federal Tax Service. This topic and its aspects will be discussed in more detail in the article.

What contributions to the Pension Fund does an individual entrepreneur make?

Since last year in Pension Fund The individual entrepreneur does not transfer fixed insurance payments. According to Article 7 of Part 1 of Federal Law No. 212-FZ, adopted on July 24, 2009, an individual entrepreneur is obliged to make insurance contributions both from payments to employees working for an entrepreneur and for himself. It should be noted that in the absence of any income or suspension entrepreneurial activity(without closing the individual entrepreneur), the obligation to pay all contributions from the individual entrepreneur is not removed.

There are 2 types of deductions for individual entrepreneurs:

• fixed payments to the Federal Tax Service;
• insurance premiums to FFOMS.

In addition, payments are also provided on a voluntary basis - for example, a contribution to the Social Insurance Fund. Such fixed deductions are made to receive social benefits for the period of incapacity for work, etc.

The size of pension payments

For 2018, the size of pension payments was cut - some changes were made to chapter No. 34 "Insurance premiums" dated November 27, 2017 No. 335-FZ. In this regard, the size of fixed payments is no longer tied to the minimum wage ( minimum size wages).

The amount of deductions to the FTS from individual entrepreneurs with income of up to 300 thousand Russian rubles, the amount of contributions for oneself is:

• RUB 26,545 in the Federal Tax Service;
• RUB 5,840 in FFOMS.

The individual entrepreneur also makes insurance payments for employees. For 2018, the maximum income of employees is:

• for GPT - 1,021,000 rubles;
• for social insurance - 815 thousand rubles.

If the above fixed amount is exceeded, the applicable tariff for the GPT is reduced and is equal to 10% instead of 22 percent. The tariff for medical insurance is 5.1%, and for OSS - 2.9%.

Calculation of income exceeding 300 tr., For different tax systems

Pension and health insurance premiums in a fixed amount are compulsory contributions for individual entrepreneurs... The same fees are paid by lawyers, notaries, peasant farms (PFs) and other persons engaged in private practice. The obligation to pay does not depend on age and therefore even pensioners have to fulfill it. The law specifies narrow circle persons exempted from paying contributions, and only during certain periods of time.

Insurance premiums in 2016

Since 2014, insurance premiums in a fixed amount are divided into two parts:

1. The part is obligatory for all policyholders, regardless of the presence of activity and income. set on January 1 specific year... Insurance premiums are paid for both pension and medical insurance. The calculation is made according to the formula: minimum wage x 12 months x 26% (rate of contributions to the Pension Fund) and minimum wage x 12 months x 5.1% (rate of contributions to FFOMS)

The mandatory part in 2016 is: 19 356.48 rubles(insurance premiums for pension insurance) and 3796,85 rubles (insurance premiums for medical insurance). Total for the year 23153,33 rubles. Both contributions are paid to the Pension Fund of the Russian Federation, but they have different BCCs. If the policyholder has registered within a year, or vice versa, has officially ceased its activities, then the premiums are not paid in full for the year, but only for the period of activity. To calculate contributions for an incomplete period, you can use.

2. Part in the form of 1% of income exceeding 300,000 rubles for the billing period (year). These contributions are payable for pension insurance only and have an upper limit. The annual amount of pension contributions cannot exceed the amount calculated according to the formula 8 minimum wages x 12 months x 26%. Thus, in 2016, pension insurance contributions cannot exceed 154 851,84 rubles. This amount also includes the obligatory part of contributions - 19 358.48 rubles.

To calculate the second part of contributions, the annual income is taken, 300 thousand rubles are deducted from it, the amount received is multiplied by 1%. The income from which the contributions are calculated, if different systems taxation is calculated in different ways. But there is one thing in common - when calculating this income, the expenses of the entrepreneur are not taken into account in any way, even if they take part in the calculation of the taxable base for taxes.

Under OSNO, income is income accounted for in accordance with Article 227 of the Tax Code of the Russian Federation. Those. the income that is subject to personal income tax (applies only to income received from entrepreneurial activity). These incomes are indicated in clause 3.1 of sheet B of the 3-NDFL declaration.

Under the simplified taxation system, income is income accounted for in accordance with article 346.15 of the Tax Code of the Russian Federation. Such income is indicated in column 4 of the book of income and expenses and in the tax declaration under the STS in line 113 (with the STS with the object "income") or line 213 (with the STS with the object "income minus expenses").

With the unified agricultural tax, the income will be income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Such income is indicated in column 4 of the book of income and expenses and in line 010 of the tax return for the unified agricultural tax.

With UTII, the income is the imputed income of the taxpayer of UTII, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up for all sections. When determining the annual income, the imputed incomes for all UTII declarations for 1-4 quarters are added up.

In case of PSN, income is considered a potential income calculated according to the rules of article 346.47 of the Tax Code of the Russian Federation and article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the value of the patent is calculated. If the patent is acquired for less than a year, then the annual potential income is divided by 12 and multiplied by the number of months for which the patent was acquired. If there are several patents, then the income from them is summed up.

If an individual entrepreneur applies several taxation systems at the same time, then the income on them must be added up.

The data on income are transferred to the Pension Fund by the Federal Tax Service. If the entrepreneur has not reported his taxes to the Federal Tax Service Inspectorate, then the Pension Fund has the right to calculate the maximum amount of pension contributions for 2016, i.e. 154 851,84 ruble.

When to pay

The due date for payment of the first installment is 31 December of the year for which the contributions are paid. Taking into account the fact that in 2016 December 31 is Saturday, the payment deadline is postponed to the first working day after the weekend. At the time of this writing, the transfer of days off in 2017 has not been approved by the Government of the Russian Federation, so it is not possible to name the exact date of payment. Presumably it will be January 9, 2017.

However, you should not postpone the payment of contributions until the last days of the year, and even more so pay them in next year... Often, PF branches charge penalties on contributions that, in their opinion, have not arrived on time. Because for some reason they do not rely on the date of sending the payment (as it should be by law), but on the date of receipt on the account of the Pension Fund in the Treasury. Many entrepreneurs prefer to pay penny penalties rather than challenge the foundation's illegal actions.

The deadline for payment of the second part of contributions is set on April 1 of the year following the calculated one. Those. for 2016, this part will have to be paid no later than April 3, 2017 (since April 1 is Saturday).

Contributions can be paid at once, in whole amount or divided into parts, as it is convenient for the policyholder. Paying in installments makes sense to reduce contribution taxes evenly. Since the contributions reduce the tax of that period, in which they are paid, then the simultaneous payment of contributions can lead to unfavorable consequences - the inability to reduce the tax in the required amount. This applies primarily to UTII payers, since this tax has a short tax period - a quarter. And if you pay the entire amount of contributions at the end of 2016, it will be impossible to reduce the tax for the 1st, 2nd and 3rd quarters of 2016, since no contributions were paid in these quarters. The same will happen if all contributions are paid at the beginning of the year. Thus, in order to reduce the individual tax rate on UTII, it is recommended to pay contributions once a quarter. Individual entrepreneurs on OSNO or STS are in a more advantageous situation, because the tax period for STS and PIT is a year. Well, an individual entrepreneur using PSN does not really care what parts to pay, because the cost of a patent cannot be reduced by the amount of contributions.

Where and how to pay

Contributions are paid to the territorial branch of the Pension Fund at the place of registration of the individual entrepreneur. Even if an individual entrepreneur operates in another city or region, contributions are still paid to one branch, where the individual entrepreneur is registered as an insured. The details of your branch can be found on the website of the Pension Fund. You can register Personal Area the policyholder and generate payment documents there.

Fees can be paid through an individual entrepreneur's current account (if there is one), through Internet banking from the personal accounts of an individual (if such an opportunity is provided by the bank where the accounts are opened), through bank terminals or receipts through bank tellers.

To pay contributions, you need to know your registration number in the Pension Fund (not to be confused with SNILS), OKTMO and KBK. The registration number is indicated in the Notice of registration of an individual with the territorial body of the Pension Fund, OKTMO is determined by the IP registration address.

Please note that the BCC for fixed contributions has changed since 2016. The following codes are valid this year.

392 1 02 02140 06 1100 160 - insurance contributions for compulsory pension insurance in a fixed amount, calculated from the amount of the payer's income not exceeding 300 thousand rubles. Those. this is the KBK for the first part of contributions, mandatory for all

392 1 02 02140 06 1200 160 - insurance contributions for compulsory pension insurance in a fixed amount, calculated from the amount of the payer's income, in excess of 300 thousand rubles. This is the KBK for paying the second part of the contributions, calculated as 1% of income over 300 thousand rubles.

392 1 02 02103 08 1011 160 - insurance premiums for compulsory health insurance of the working population in a fixed amount, credited to the FFOMS budget

A complete list of the KBK operating in 2016 can be found on the website.

Sample filling out a payment order for payment fixed contributions can be found.

Reporting on insurance fixed premiums

Individual entrepreneurs do not have reports on fixed contributions to the Pension Fund, only peasant farms have it (). Data on income of individual entrepreneurs for calculating contributions in the form of 1% of income must be transferred to the Federal Tax Service of the Russian Federation. This is directly stated in Federal law and the Agreement between the Federal Tax Service of Russia and the Pension Fund of the Russian Federation "On interaction between the Federal tax service and the Pension Fund Russian Federation". The terms of data transfer are also indicated there.

However, as practice has shown, data is not transmitted to the PF on time. And if they are transmitted, then they disappear somewhere there. At the beginning of this year, the Moscow branches of the PF carried out a mass mailing of letters to individual entrepreneurs with the requirement to provide copies of declarations for 2014 to confirm income. These claims are illegal, but the problem is that if entrepreneurs have not reported to the tax office on their income, then the Pension Fund has the right to calculate the maximum amount of pension contributions (in 2014 it was 138,627.84 rubles). So each individual entrepreneur who has received such a request, let him decide for himself what to do in this situation - go to a conflict or provide copies of declarations.

Contributions from 2014 are not paid separately for the funded and insurance parts

This part of the contributions is not paid by peasant farms

Federal Law of 24.07.2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund", article 14, paragraphs 9-11.

The fixed payment to the Pension Fund in 2016 for individual entrepreneurs increased due to the increased minimum wage. When listing the entrepreneur's pension contributions, you need to indicate the new BCC. How do I pay my dues without mistakes?

How to calculate a fixed payment to the Pension Fund in 2016 for individual entrepreneurs

In 2016, the minimum wage increased from 5965 to 6204 rubles. Therefore, the fixed contributions for entrepreneurs increased from 22,261.38 to 23,153.33 rubles:

- in the Pension Fund - 19 356.48 rubles. (6204 rubles. × 12 × 26%);
- in FFOMS - 3,796.85 rubles. (6204 rubles. × 12 × 5.1%).

Additionally, the entrepreneur must transfer to the Pension Fund 1 percent of income exceeding 300,000 rubles. Maximum amount pension contributions to be paid for 2016 - 154,851.84 rubles. (6204 rubles. × 8 × 26% × 12).

In the FSS of the Russian Federation, entrepreneurs do not have to pay contributions for themselves. If only there is a desire to replenish the fund's budget voluntarily.

How to transfer a fixed payment to the Pension Fund in 2016 for individual entrepreneurs

Entrepreneurs can transfer the annual amount of contributions to their own compulsory pension (medical) and voluntary social insurance in extrabudgetary funds at its discretion - either in a lump sum or in several payments throughout the year (for example, monthly, quarterly, once every six months). The main thing is that the contributions are transferred in full by December 31 of the current year. At the same time, a different period is set for pension contributions that are accrued from income over 300,000 rubles. The entrepreneur can pay them next year, but no later than April 1.

Execute payment orders for the transfer of insurance premiums in accordance with the Regulation of the Bank of Russia dated June 19, 2012 No. 383-P and the rules approved by the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (sample filling below).

Please note that in 2016, two BCKs for pension contributions were established for entrepreneurs for themselves. The first - 392 1 02 02 140 06 1100 160 - for fixed contributions in the amount of 19 356.48 rubles. The second - 392 1 02 02 140 06 1200 160 - for contributions at the rate of 1 percent on the proceeds of more than 300,000 rubles. in a year. Previously, entrepreneurs paid both those and other contributions to a single KBK

The new codes differ from each other and from last year's KBK in digits in digits 14-17. Previously, these categories were set to 1000. Now 1100 - for contributions from income up to 300,000 rubles. and 1200 for over-limit payments.

Payment for a fixed payment to the Pension Fund in 2016 for individual entrepreneurs

Payment order for a fixed payment to the Pension Fund in 2016 for individual entrepreneurs

Payment for over-limit contributions in 2016 is filled in as in the sample below.

Where do organizations and individual entrepreneurs need to pay for December 2016? Should the payment of insurance premiums be transferred to the Pension Fund of the Russian Federation and the Social Insurance Fund or to the tax office (due to the transfer from 2017 of contributions "under the wing" of the tax authorities)? Answers to questions about where to transfer insurance premiums for December 2016 are given in this article.

Introductory information

In connection with these changes, accountants quite rightly have the question of where to pay insurance premiums for December 2016: to the tax office or to the funds.

Deadline for payment of insurance premiums for December 2016

Early payment in December 2016: we pay into funds

If an organization or individual entrepreneur decides to transfer insurance premiums for December ahead of schedule in December 2016, then the payment must be transferred to the Pension Fund of the Russian Federation, FSS and FFOMS. Also, if you decide to pay off the existing arrears in December 2016, then it also needs to be paid to funds, and not tax. Next, we give the KBK, for which you need to pay insurance premiums for December in case of early payment. These are the "old" KBKs that were used in 2016. There is no need to apply new KBK in case of early payment.

Insurance premiums	KBK
Contributions to the FIU within the established ceiling base	392 102 02010 06 1000 160
Contributions to the FIU in excess of the established ceiling base	392 102 02010 06 1000 160
Medical contributions to FFOMS	392 102 02101 08 1011 160
Contributions for temporary incapacity for work and in connection with maternity to the Social Insurance Fund	393 102 02090 07 1000 160
Contributions to the Pension Fund of the Russian Federation at an additional rate for insured persons employed in jobs from list 1	392 102 02131 06 1000 160
Contributions to the Pension Fund of the Russian Federation at an additional tariff for insured persons employed in jobs from list 2	392 102 02132 06 1000 160

Payment in January 2017: we pay in the IFTS

If an organization or individual entrepreneur will transfer insurance premiums for December 2016 in January 2017, then the answer to the question of where to pay contributions is one - to the tax office. You need to transfer contributions to the Inspectorate of the Federal Tax Service for the new KBK. Please note that the code for contributions for injuries will remain the same - 393 1 02 02 050 07 1000 160. After all, the control of these contributions will remain with the FSS.

If, after January 1, 2017, the organization or individual entrepreneur decides to transfer insurance premiums for 2016 and earlier periods, then they must be sent to the tax office for the new KBK.

If after January 1, 2017 you pay contributions to the funds

Due to the numerous changes in insurance premiums and their transfer under the control of the Federal Tax Service, some accountants may make a mistake and accidentally pay premiums in 2017, as before, to the funds for the “old” KBKs. What to do in such a situation? If this happens, then you will need to re-pay the contributions, put in the payment as the recipient of the Federal Tax Service, and return the erroneous payment. It will not be possible to simply clarify the erroneous payment, since tax office it will simply not “see” the erroneous payment sent to the funds.

It makes sense by the end of 2016 to pay off the arrears on pension contributions and payments on social insurance, if any. If the arrears remain, then after January 1, 2017 it will be collected by the tax authorities. The risk of identifying such arrears is very high, since the tax authorities have a task: to collect the arrears formed before 2017 to the maximum possible sizes and in a short time.