Almost impossible to register tax office as an IP on January 1 or, conversely, close the IP on December 31. Therefore, at the beginning and end of activities as individual entrepreneur there is a need to calculate what part of the fixed contributions must be paid in the "incomplete" year. Yulia Kochenkova, head accounting company"Digit", tells in detail how to correctly calculate the amount of insurance premiums for individual entrepreneurs and what aspects it is important to pay attention to
What are the recalculation rules established by the Tax Code of the Russian Federation
To begin with, let's recall what fixed amounts of contributions are set for individual entrepreneurs in 2018:
- for pension insurance - 26,545 rubles;
- on the health insurance- 5 840 rubles.
Clause 3 of Article 430 of the Tax Code of the Russian Federation will help us in clarifying the recalculation rules for an incomplete year:
- the fixed amount of insurance premiums is determined in proportion to the number of calendar months, starting from the calendar month of the commencement of activities;
- behind incomplete month activities, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.
Upon closing, similar calculation rules are established in paragraph 5 of Article 430 of the Tax Code of the Russian Federation.
Since at present the fixed part of the contributions is approved for the year as a whole, for the calculations for each type of insurance (pension and medical) we need to go through three stages:
- Determine the amount of contributions for the full months of the year, in proportion to the months.
- Determine the amount of contributions for an incomplete month, in proportion to the days.
- Add up the resulting amounts.
Day of registration and closing of IP
Before we give practical examples of calculations, we will determine whether to include in the number of days for which the calculation is carried out in an incomplete month, the day of registration and the day of closing of the IP or not.
Abs. 2 p. 5 art. 430: “as of the date of state registration of the termination of activity by an individual as an individual entrepreneur” - i.e. the closing date of the IP is considered.
Regarding the day of registration, the Tax Code does not give a direct answer. During the period when insurance premiums were paid on the basis of Law No. 212-FZ, there was also no unanimity of opinion. The Ministry of Labor in a letter dated 04/01/2014 No. 17-4 / OOG-224 expressed its position that it is not necessary to take into account the day of registration. This was explained by the fact that under Art. 4 of Law No. 212-FZ, the period begins on the day following the onset of the event (acquisition of IP status). However, in practice, PFR branches also took into account the day of registration.
Currently, most experts tend to take into account the day of registration. Even if you overpay, then a little. This is the safest option.
An example of calculation in the year of registration of IP
Let's take a practical example. IP Kovrizhkin K.K. registered as an individual entrepreneur on July 17, 2018. We calculate what amounts of fixed insurance premiums he must pay, provided that he remains an individual entrepreneur until the end of the calendar year.
Full months of activity as an individual entrepreneur - from August to December - 5 months.
26 545 × (5 ÷ 12) months + 26 545 × (1 ÷ 12) months × (15 ÷ 31) days = 12,130.78 rubles.
5 840 × (5 ÷ 12) months + 5 840 × (1 ÷ 12) months × (15 ÷ 31) days = 2,668.81 rubles.
Calculation example in the year of IP closing
Now we will analyze the reverse situation, when an individual entrepreneur ceases to operate and is deregistered. IP Marmeladov M.M. ceased activities as an individual entrepreneur on July 25, 2018. Let's calculate what amounts of fixed insurance premiums he has to pay for 2018.
Full months of activity as an individual entrepreneur - from January to June - 6 months.
Pension insurance contributions:
26 545 × (6 ÷ 12) months + 26 545 × (1 ÷ 12) months × (25 ÷ 31) days = 15056.44 rubles.
Health insurance contributions:
5 840 × (6 ÷ 12) months + 5 840 × (1 ÷ 12) months × (25 ÷ 31) days = 3312.47 rubles.
Contributions from income exceeding 300 thousand rubles
As can be seen from the examples above, there are peculiarities in the fixed part of insurance premiums in the year of registration or termination of the IP. But, as for the calculation of insurance premiums for pension insurance from incomes exceeding 300 thousand rubles, there are no special rules here. Because their value does not depend on the period of work, but on the amount of income (clause 1 of article 430 of the Tax Code).
Let me remind you what incomes are taken into account (clause 9 of article 430 of the Tax Code):
- for individual entrepreneurs on the simplified tax system (regardless of the object of taxation) - all income of the individual entrepreneur;
- IP on a patent - potential income from a patent (if there are several patents - potential income from them is summed up);
- IP on UTII - imputed income;
- IP on OSNO without employees - income reduced by professional tax deductions.
If the individual entrepreneur combines tax regimes, then the income from them is summed up.
An example of calculating contributions of 1% from income for individual entrepreneurs in the year of registration
Let's continue the example with the entrepreneur Kovrizhkin, who registered on July 17, 2018. Let him apply the simplified tax system with the object "income", and also acquired a patent for one of the types of activities for the period from September to December 2018.
His income, taken into account when calculating contributions, amounted to:
- actual income on the simplified tax system - 500 thousand rubles.
- potential income from the patent for 4 months - 200 thousand rubles.
Let's calculate how many more insurance premiums for pension insurance he must pay no later than July 1 of the next year:
(500,000 + 200,000 - 300,000) × 1% = 4,000 rubles.
The maximum amount of pension contributions in an incomplete year
Subparagraph 1 of paragraph 1 of Article 430 of the Tax Code states that “the amount of insurance premiums for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for compulsory pension insurance established by the second paragraph of this subparagraph.” Those. for 2018: 26,545 × 8 = 212,360 rubles.
The question arises - how to determine the maximum in an incomplete year? In Art. 423 of the Tax Code states that the calendar year is recognized as the billing period. Both in the year of registration and in the year of termination of activity, the calendar year will be incomplete.
Unfortunately, the Tax Code of the Russian Federation does not provide for the recalculation of the maximum amount pension contributions depending on the period of activity. Therefore, a general limitation applies - eight times the fixed amount.
In conclusion, I would like to urge entrepreneurs not to blindly trust the numerous calculators that are on the Internet. Use them only on trusted reputable resources and compare them with manual calculations, samples of which you have studied in this article.
According to the results of the billing period, an individual entrepreneur is obliged to calculate for the time actually worked.
Let's assume that a retail trader through a pharmacy decides to end the business from October 2018. How does he calculate the amount of fixed premiums due for that year? How will the algorithm for calculating the amount of contributions change if he has not been doing business since the beginning of the year?
What nuances in the calculation should also be taken into account by the merchant?
in 2018 - 5,840 rubles. for the billing period;
in 2019 - 6,884 rubles. From 2019, these amounts will be indexed annually in the amount of at least the growth rate of the weighted average insurance premium rate for compulsory health insurance of the non-working population in accordance with federal law dated November 30, 2011 No. 354-FZ “On the amount and procedure for calculating the rate of insurance premium for compulsory medical insurance of the non-working population” relative to the previous year;
in 2020 - 8,426 rubles.
On the termination of activities before the end of the billing period and the calculation of contributions
Example 1
The individual entrepreneur was deregistered on 10/20/2018. How to calculate the amount of insurance premiums payable to the budget at the end of 2018? How long does it take to make a payment?
The amount of insurance premiums payable by an individual entrepreneur for 9 months. and 20 days (in October) 2018 is:
for compulsory pension insurance - 21,347 rubles. (26,545 rubles / 12 months x (9 months + 20 days / 31 days / month));
for compulsory medical insurance - 4,696 rubles. (5,840 rubles / 12 months x (9 months + 20 days / 31 days / month)).
As a result, an individual entrepreneur, no later than November 5, 2018, must pay the amount of insurance premiums for 2018 - 26,043 rubles. (21 347 + 4 696).
Fixed and variable values when calculating the amount of insurance premiums in the PFR
The fixed amount of insurance premiums in the Pension Fund of the Russian Federation is the amount calculated as constant value , determined for the billing period in accordance with the above procedure, established by paragraphs. 1 p. 1 art. 430 of the Tax Code of the Russian Federation.
At the same time, the amount of insurance premiums, calculated as 1% of the amount of income in excess of 300,000 rubles. for the billing period, cannot be considered a fixed amount, since it is variable and depends on the amount of income of the payer for the billing period.
Thus, upon termination of activity, an individual entrepreneur, in addition to the mentioned fixed amount of insurance premiums, determined taking into account paragraph 5 of Art. 430 of the Tax Code of the Russian Federation, pays the amount of insurance premiums calculated as 1% of the amount of his income in excess of 300,000 rubles received for the period from the beginning of the billing period until the date of termination of his entrepreneurial activity.
Example 2
Let's use the conditions of example 1. How to calculate the amount of pension insurance contributions if the income of an individual entrepreneur for January - October 2018 amounted to 480,000 rubles?
The amount of insurance premiums payable by an individual entrepreneur at the end of 2018 is 23,147 rubles. (21,347 rubles + (480,000 - 300,000) rubles x 1%).
Return to business in the current billing period
If, after the termination of business activities, a businessman decides to re-register as an individual entrepreneur in the same billing period, then in order to calculate a fixed payment for insurance premiums, the following must be borne in mind.
In case of exclusion of a merchant from the USRIP upon termination of his entrepreneurial activity and subsequent entry of new information into this register upon acquisition by him again the status of an individual entrepreneur arises new payer . Accordingly, such a payer has new obligations to pay insurance premiums.
In view of the foregoing, as well as the fact that the above-named subject, in accordance with paragraph 5 of Art. 432 of the Tax Code of the Russian Federation have already been paid insurance premiums for business activity terminated in the current billing period (including in the amount of 1% of the amount of income exceeding 300,000 rubles), in the amount of income of a newly registered individual entrepreneur, when determining the amount of insurance premiums, only income received by him after the newly carried out registration is taken into account.
Thus, in order to determine the amount of insurance premiums for the billing period, the income received by an individual entrepreneur from discontinued business activities is not summed up with the income received by him upon resumption of activity during the same billing period (see Letter of the Ministry of Finance of Russia dated February 6, 2018 No. 03 -15-07 / 6781, sent for use in the work of territorial tax authorities and taxpayers by Letter of the Federal Tax Service of Russia dated February 26, 2018 No. GD-4-11 / [email protected]).
Example 3
An individual entrepreneur, deregistered on 10/20/2018, re-registered as an individual entrepreneur on 12/01/2018. Income from the first period of operations amounted to 280,000 rubles, from the second - 150,000 rubles. Accordingly, the total income at the end of 2018 amounted to 430,000 rubles.
In this case, should the entrepreneur pay insurance premiums for 2018 in the amount of 1% of the amount of income in excess of 300,000 rubles?
In the situation under consideration, the income received by an individual entrepreneur in the first and second periods of doing business is not summed up. Therefore, at the end of 2018, there are no grounds for paying insurance premiums in the amount of 1%.
About doing business not since the beginning of the year
The Ministry of Finance recently gave clarifications on the determination by a merchant of the amount of insurance premiums in the event of the start and termination of entrepreneurial activity during the billing period. In Letter No. 03-08-02/49179 dated July 13, 2018, financiers indicated that fixed pension and medical insurance contributions for themselves need to be calculated and paid only for the actual period worked . The Office refers to paragraph 3 of Art. 430 of the Tax Code of the Russian Federation, according to which, if individual entrepreneurs begin to carry out entrepreneurial activity during the billing period, then the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months, starting from the calendar month of the commencement of activities.
For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month. For the purpose of implementing the above norms, the calendar month of commencement of a merchant's activity is the calendar month in which the state registration as an individual entrepreneur.
Based on the foregoing, if an individual entrepreneur did not start conducting activities from the beginning of the billing period, while deregistering before the end of the billing period, he must calculate the amount of insurance premiums using the following formula (see Letter of the Federal Tax Service of Russia No. BS-3-11 / [email protected]):
SW = SW fix / 12 x (M + DND neg / DND to + DPD neg / DPD to ) , where:
SW - the amount of insurance premiums to be paid;
SW fix – fixed payment;
M - the number of full worked calendar months of the billing period;
DND neg - the number of days worked in the month in which the activity was started;
DND to - the number of calendar days in the month in which the activity was started;
DPD neg - the number of days worked in the month of termination of activity;
DPD to - the number of calendar days in the month of termination of activity.
Example 4
Registration date individual as a sole trader in tax authority– 03/15/2018. The date of deregistration of the merchant is 20.10.2018. How to calculate the amount of insurance premiums payable to the budget at the end of 2018?
In March 2018, an individual entrepreneur actually worked 17 days. (from 03/15/2018 to 03/31/2018), in October - 20 days. (from 10/01/2018 to 10/20/2018). Full calendar months of the billing period worked by the merchant - 6 (April - September).
Therefore, the amount of insurance premiums payable by an individual entrepreneur for the actually worked period of 2018 is:
for compulsory pension insurance - 15,927 rubles. (26,545 rubles / 12 months x (6 months + 17 days / 31 days / month + 20 days / 31 days / month));
for compulsory medical insurance - 3,504 rubles. (5,840 rubles / 12 months x (6 months + 17 days / 31 days / month + 20 days / 31 days / month)).
Every year, individual entrepreneurs must make contributions for themselves to the FIU and to compulsory medical insurance. Calculation of insurance premiums in the FIU in 2017 for an individual entrepreneur for himself, the calculator will allow you to do it in online mode. He can, among other things, calculate deductions if you opened or closed an IP during the reporting period, as well as if there were periods of suspension of activities.
The procedure for calculating a fixed IP payment on our online calculator pretty simple:
- We select the year for calculation - 2016 or 2017. Soon 2018 will be added, as the calculation procedure will be known. It is likely that the calculation procedure will be changed in 2018.
- Last name is not required. The information is entered for you if the result needs to be printed out and not forgotten for whom it was calculated.
- If it was carried out before the beginning of the year, then leave "yes" (selected automatically).
- If the IP is open after the beginning of the year, then select the date of registration. Then you can choose from when to calculate contributions - either from the date of registration, or from the next day. According to Rostrud, the date of commencement of activity is the day following registration. You can choose the day of registration - the difference is not big.
- If there is a suspension period, select the appropriate period.
- If you are before the end of the year, select "yes" and then you must specify the date when an entry was made about this in the state register. If there was no IP closure, then leave "no".
- In the last paragraph, we indicate the income that was received during the billing period - to calculate 1% in the FIU.
- We check the data, click "Calculate" and the calculation of insurance premiums in the Pension Fund in 2017 for individual entrepreneurs will be given below by the calculator. If necessary, you can recalculate them by clicking the "Reset" button or print them on a printer by clicking the "Print" button.
Fixed payment calculator for individual entrepreneurs in 2017
Attention! That is described in this article. You will only have to deposit payment order calculated payments.
Who has to pay fixed contributions
Contributions must be paid by all citizens who are registered as an individual entrepreneur. At the same time, it is important to understand that the lack of activity does not exempt from paying contributions to the Pension Fund and compulsory medical insurance.
The procedure for calculating fixed IP payments in 2017 for yourself
In 2017, as before, contributions depend on the size of the minimum wage. At the beginning of 2017, the minimum wage was set at 7,500 rubles. The calculation is made in proportion to the months worked in the year. An incompletely worked month is also calculated, if such a period was present.
The calculation formulas are as follows:
- Contribution to the PFR = minimum wage * 26% is further multiplied by the number of months worked.
- Contribution to CHI = minimum wage * 5.1% is further multiplied by the number of months worked.
- If the income for this period was more than 300 thousand rubles, then it is still necessary to calculate 1% from the excess of this amount.
Terms and period of payment
IN tax code there is no specified period for the payment of contributions, only the date by which it must be done. The frequency of payment - this decision is entirely entrusted to the entrepreneur.
Payment terms are as follows:
- Contributions in a fixed amount, depending on the minimum wage, must be paid before December 31 of the billing year.
- 1% of the excess is paid before April 1 following the billing year.
- When closing an IP - 15 days are given for settlements with funds from the moment the information is entered in the state register.
BCC for payment
Due to the fact that since 2017 the administration of contributions has been transferred to the tax office, the CCC for payment has also changed. At the same time, the BCC for paying 1% and contributions calculated from the minimum wage is now the same. BCF are indicated in the calculation table of the calculator.
To make a calculation, sequentially enter the necessary data:
- Specify the billing period - the year for which you will pay contributions.
- If you do not pay for the whole year, specify the exact time period in the second window.
- Be sure to indicate which age group you belong to - those born before 1967, or those born from 1967 inclusive.
By clicking the "Get IP payment calculation" button, you will see a detailed report on the calculation and the result of the calculation, broken down by individual funds and types of contributions.
A little about insurance premiums IP
IP insurance premiums for 2013 are calculated from a fixed rate minimum size wages.
In total, in 2013, the individual entrepreneur must pay 35,664.66 rubles to the budget. The entrepreneur is obliged to pay contributions, even if he had no income.
An individual entrepreneur is exempted from the obligation to pay fixed payments only in certain cases:
- if you serve in the army;
- if you are caring for a child until he is one and a half years old - but in general no more than three years;
- if you are caring for a disabled person of the first group, a disabled child or an elderly person over the age of 80;
- if you live with your military spouse in places of his service where it is impossible to work, but not more than five years in total;
- if you live with your spouse who is an employee of the diplomatic service abroad of the Russian Federation, but not more than five years in total.
But all this is possible only if you really did not exercise at that time. economic activity!
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