Having returned the amount of mandatory fixed insurance contributions to a reasonable framework (20,727 rubles 53 kopecks), a one percent payment for excess annual income (in excess of 300,000 rubles) was added to the burden for Individual Entrepreneurs on the simplified tax system.

At the end of the tax period, IP, whose annual income exceeds 300,000 rubles, also pays + 1% of income to the fixed payment.

To summarize, then:
- 1% is calculated from the difference between annual income and 300,000 rubles;
- payable at Pension Fund(namely, to the Pension Fund, and not to the FFOMS);
- Payment must be made before April 1, 2015.

If everything is more or less clear with these questions, then one remains so obvious and incomprehensible:
“If this 1% is also an insurance premium, does this mean that an individual entrepreneur on the simplified tax system (6%) without employees has the right to reduce the tax due to this contribution”?

Is it so? After all, the Tax Code states “in a fixed amount”:
"Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) by the paid insurance premiums to the Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount."

Does 1% refer to a "fixed size"?

Logically, insurance premiums in excess of 300,000 rubles do not correspond to the concept of a “fixed payment”, since their size varies depending on the income of each individual entrepreneur. However, officials believe that the concept of a “fixed payment” includes insurance premiums paid in the amount of 1 percent of the amount of income of an individual entrepreneur in excess of 300,000 rubles (the Ministry of Finance once again announced this in a letter dated 01.09.14 No. 03-11-09 / 43709). This means that the tax can be reduced not only by the amount of fixed payments (20,727 rubles 53 kopecks), but also by the amount that is transferred to the Pension Fund from an excess of income of 300,000 rubles.

The issues of tax reduction depending on the moment of payment of contributions are addressed in the letter of the Ministry of Finance dated 01.09.14 No. 03-11-09 / 43709. Specialists of the main financial department came to the following conclusions:

If insurance premiums in a fixed amount and contributions in the amount of 1 percent are transferred in installments during 2014, then single tax according to the simplified tax system or UTII, it can be reduced by the amounts paid for each quarter, without a limit of 50 percent. For example, if an individual entrepreneur pays 1% of contributions from the amount of excess income in July, then this payment can be taken into account when calculating the advance payment under the simplified tax system for 9 months of 2014.
If the additional payment is transferred in March 2015 (no later than April 1, 2015), then the individual entrepreneur will be able to take this amount into account in full when calculating the advance payment under the simplified tax system or UTII for the 1st quarter of 2015.

Note! the time of payment of contributions affects the order of reduction of tax. The bottom line is that advance payment(tax) is reduced by insurance premiums in a fixed amount for the period in which the premiums are actually paid.

Quote (Article 346.21 of the Tax Code of the Russian Federation): 3.1. Taxpayers who have chosen income as an object of taxation shall reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:
1) insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases, paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;

Those. it will not be possible to reduce the tax under the simplified tax system of 2014 by the amount of contributions paid in 2015. If you paid 1% (for 2014) already at the beginning of 2015 (and it could be paid in installments throughout the year or in time before the end of 2014), then it will be possible to accept them as a reduction when calculating the tax (advance payment) only in 2015 year for the first quarter.

To summarize:
Can an individual entrepreneur, when calculating tax, take into account, among other things, insurance premiums in the amount of 1% of income in excess of 300 thousand rubles?

The experts of the Ministry of Finance answered this question affirmatively.
A single "simplified" tax (or an advance payment on it) for a certain reporting period may be reduced by all premiums paid, provided that the premiums were actually paid in this reporting period.

Letter of the Ministry of Finance of the Russian Federation dated 01.09.2014 N 03-11-09 / 43709
"On the procedure for calculating the amount of tax paid in connection with the application of a simplified taxation system with the object of taxation in the form of income, or a single tax on imputed income."

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated September 1, 2014 N 03-11-09 / 43709

The Department of Tax and Customs Tariff Policy considered the letter on the application of the provisions of subparagraph 3 of paragraph 3.1 of Article 346.21 tax code Russian Federation (hereinafter referred to as the Code), as well as paragraph 2.1 of Article 346.32 of the Code, and reports the following.

In accordance with Part 1 of Article 14 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Fund social insurance of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ), individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the following order established by part 1.1 of article 14 of Law N 212-FZ:

1) if the amount of income of the payer of insurance premiums for billing period does not exceed 300,000 rubles, - in a fixed amount, defined as a product minimum size wages set federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of Article 12 of Law No. 212-FZ, increased by 12 times;

2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Law N 212-FZ, increased by 12 times, plus 1.0 percent (1%) of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period.

Individual entrepreneurs pay fixed payments in a lump sum for the current calendar year in full, or in parts during the year (part 2 of Article 16 of Law N 212-FZ).

The final payment of insurance premiums from income not exceeding 300,000 rubles must be made no later than December 31 of the current calendar year. Insurance premiums calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period (Part 2 of Article 16 of Law N 212-FZ).

At the same time, individual entrepreneurs can pay insurance premiums in the form of 1% of the amount of excess income from the moment the income is exceeded during the current year (clause 2 of part 1.1 of article 14, part 2 of article 16 of Law N 212-FZ).

In addition, based on Part 1 of Article 14 of Law N 212-FZ, a fixed amount of insurance premiums means the entire amount payable by individual entrepreneurs who do not make payments and other remuneration to individuals for the billing period, taking into account his income. Therefore, the concept of "fixed payment" also includes insurance premiums paid in the amount of 1% of the amount of income individual entrepreneur exceeding 300,000 rubles.

The procedure for reduction by individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income and not making payments or other remuneration to individuals is established by the relevant provisions of the Code:

1) Individual entrepreneurs who apply the simplified system of taxation with the object of taxation in the form of income, who do not make payments and other remuneration to individuals, in accordance with paragraph 3.1 of Article 346.21 of the Code, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period , for the amount of paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

2) Individual entrepreneurs who apply the system of taxation in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, based on paragraph 2.1 of Article 346.32 of the Code, reduce the amount of a single tax on imputed income calculated for the tax period by paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

These taxpayers applying the simplified system of taxation and the system of taxation in the form of a single tax on imputed income have the right to reduce the amount of tax (advance payments on tax) on paid insurance premiums without applying the restriction in the form of 50 percent of the amount of this tax.

Accordingly, when calculating the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, the following must be taken into account.

1. From January 1, 2014, the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals, not only by the amount of the fixed payment paid, but also for the amount of insurance premiums in the amount of 1% of the amount of income in excess of 300,000 rubles.

2. In case of payment of insurance premiums in a fixed amount and the amount of insurance premiums calculated as 1% of the amount of income exceeding 300,000 rubles in parts during the tax (reporting) period, the amount of tax (advance payments on tax) paid in connection with using a simplified taxation system, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals for each tax (reporting) period by the paid part of the fixed payment, including by the paid part of the payment at the rate in the amount of 1% on income exceeding 300,000 rubles, without applying the restriction in the form of 50 percent of the amount of this tax.

3. If individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, pay insurance premiums for 2014 calculated at a rate of 1% of the amount of income exceeding 300,000 rubles ., in March 2015 (not later than April 1, 2015), then individual entrepreneurs will be able to take into account this amount of insurance premiums when calculating the tax paid in connection with the application of the simplified taxation system, or the single tax on imputed income, for the corresponding reporting (tax) period of 2015, without applying the limitation of 50 percent of the amount of this tax.

4. The possibility of reducing the amount of a single tax on imputed income by taxpayers making payments and other remuneration to individuals by the amount of insurance premiums paid in a fixed amount, including the amount of insurance premiums in the amount of 1% of the amount of income that exceeded 300,000 rubles, paragraph of Article 346.32 The code is not provided.

Given the above, individual entrepreneurs making payments and remuneration to individuals in the 1st quarter of 2015, when calculating the amount of a single tax on imputed income for the 1st quarter of 2015, are not entitled to take into account the amount of insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles . at the end of 2014, and paid in this quarter (in the 1st quarter of 2015).

This calculator is designed to calculate the amount of fixed insurance premiums of an individual entrepreneur “for himself” for OPS and CHI in 2019-2020. The service is absolutely free and allows you to calculate insurance premiums for a full and partial period.

Who pays

All individual entrepreneurs must pay insurance premiums, regardless of whether they conduct business, whether they make a profit, whether they have employees and what system of taxation they are on.

How are

Since 2018, the procedure for calculating IP insurance premiums has changed a lot. MOT is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts of contributions.

In 2019, the amount of contributions for compulsory pension insurance (OPS) is 29,354 rubles, for compulsory health insurance (CHI) - 6,884 rubles.

In 2020, the amount of contributions for compulsory pension insurance (OPS) is 32,448 rubles, for compulsory medical insurance (CHI) - 8,426 rubles.

In addition to fixed contributions, individual entrepreneurs are required to pay an individual contribution if income in the current year exceeded 300,000 rubles: 1% x (all income for the year - 300,000 rubles).

Payment terms

Fixed IP contributions for OPS and MHI must be paid no later than December 31 of the current year.

An individual IP contribution from income over 300 thousand rubles can be paid to choose from: until December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 of the next year (then as a deduction of their can only be applied next year).

Free tax advice

KBK

The CCC for the payment of insurance premiums did not change in 2020. Contributions to the compulsory health insurance are paid to the CCC - 182 1 02 02140 06 1110 160, and contributions to the mandatory medical insurance to the CCC - 182 1 02 02103 08 1013 160. over 300,000 rubles (1%) in 2020 are paid to the same CCC.

According to the legislation of the Russian Federation, employers required every month pay insurance premiums for mandatory pension insurance for their employees. The payment by the employer of insurance premiums to the FIU guarantees citizens who are officially employed and receive the so-called "white" salary, payment. In addition, compulsory pension insurance contributions now finance the payment of pensions to current pensioners.

The procedure for transferring funds to the Pension Fund

Payment is made through a bank separate settlement documents for each type of insurance. These documents must indicate the relevant accounts of the Federal Treasury and the CBC. The amount must be specified exactly - in rubles and kopecks. When paying contributions for compulsory health insurance, it is necessary to indicate registration number.

If it is not possible to pay insurance premiums through a bank, payers ( individuals) has the right to pay for them at the cash desk of the local administration or at the post office.

The amount of the base for calculating insurance premiums for each employee defined separately. At the same time, for employers who have jobs in industries that are harmful and hazardous to health, when calculating contributions at an additional rate, restrictions on the base do not apply, that is, the maximum value of the base does not affect them in any way.

Deadline for payment of pension contributions

In accordance with paragraph 3 of Art. 431 of the Tax Code of the Russian Federation, payment of insurance premiums is made for the previous month until the 15th current month. If the 15th falls on a weekend or is a non-working holiday, the deadline for payment is postponed to the business day following it.

Delay in paying insurance premiums to the Pension Fund threatens the employer with significant fines:

• for non-payment of accrued amounts and gross violations in accounting for income and settlements, resulting in an underestimation of the calculation base - a fine of 20% of the underpaid amount;
• for deliberate non-payment and understatement of the base - 40% of the amount.

Every individual entrepreneur knows about the need to pay insurance premiums to the FIU annually. Especially earlier, the Pension Fund, and now the Federal Tax Service, sends out notifications at the beginning of each year, indicating the payment terms, budget classification codes (BCC) and the amount of the payment. However, the amounts specified in such notices are correct only if the annual income of the individual entrepreneur did not exceed 300 thousand rubles. If the entrepreneur has received a profit in excess of this amount, the tax payable is calculated differently.

Insurance premiums with individual entrepreneurs "for themselves": who pays and how much

The opening of any business is accompanied not only by making a profit, but also by transferring mandatory payments to the budget. IP insurance premiums to off-budget funds, or, as they are also called, IP contributions “for themselves”, must be paid by all tax registered entrepreneurs.

And it doesn’t matter at all whether entrepreneurship is your only activity or whether you are still employed somewhere - you 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

The procedure for calculating contributions

Compulsory payment is transferred to two types of compulsory insurance:

• pension;
• medical.

The amounts of insurance premiums in 2018 are fixed and are:

• for mandatory pension insurance - 26,545 rubles,
• for compulsory medical 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 lump sum payment. The main thing is to have time to pay off these obligations no later than December 31 of the current year. If an individual entrepreneur operates under several taxation systems, then income is summed up to calculate the payment.

Before paying pension insurance contributions, the entrepreneur must correctly determine the basis for their calculation

Who may not pay annual insurance premiums

As you know, there are exceptions to all rules. In matters of mandatory 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 represents the right to temporarily not pay these IP contributions, which:

• drafted into the ranks of the armed forces of the Russian Federation;
• take care of the elderly, disabled people of the 1st group and disabled children;
• are on parental leave until the age of three.

Of course, all these cases must be confirmed by the documents provided by law.

When you need to transfer 1% of the excess of the annual income limit

Everything that we talked about above is true if the income of an individual entrepreneur has not exceeded 300 thousand rubles in a year. Otherwise, the entrepreneur will have to additionally transfer to the FIU 1% of the amount of income exceeding this limit.

Examples of accrual of contributions from a turnover that exceeds the limit

Since in 2017-2018 tax law in terms of insurance payments, IP has changed significantly, two options for calculating 1% in excess of 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 ruin the individual entrepreneur

Calculation of the amount for 2017

Suppose that IP Spiridonov Vasily Ivanovich for 2017 received income from his activities in the amount of 585 thousand rubles, which is 285 thousand rubles. more than the established Russian legislation the limit value of the annual income of 300 thousand rubles. This means that the entrepreneur needs to pay an additional 1% from the excess amount:

1. We get 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).
2. Now let's calculate 1% of the excess amount: 285,000 * 1% = 2,850 rubles.
3. Total for 2017 V.I. Spiridonov will pay: 26,250 rubles.

Sum additional contributions for pension insurance has a limit, in 2017 it amounted to 187,200 rubles.

Calculation of the amount for 2018

In principle, the general procedure for calculating the amount payable when exceeding the established income level is preserved in 2018, but the calculation formula changes its form somewhat: pension insurance contributions = fixed contribution + ((Total IP income - 300 thousand) * 1%) .

At the same time, the amount of such a contribution for 2018 cannot be more than 212,360 rubles.

Let's take the same initial data: IP Spiridonov V.I. for 2018 received an income in the amount of 585 thousand rubles. Then he will have to pay for compulsory pension insurance:

1. Fixed payment - 26,545 rubles.
2. 1% of the difference between actual income and the established limit - (585 thousand rubles - 300 thousand rubles) * 1% \u003d 2,850 rubles.
3. The total “pension” contribution is 29,395 rubles.

Where, when and how to pay

Deadlines for paying tax to the IFTS

The deadlines for the transfer of pension payments in 2018 have also changed. Fixed payments can be paid in one lump sum or divided quarterly. Quarterly payments are paid:

• 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 the amount exceeding the limit of 300 thousand rubles. the payment deadline is until July 1, 2018 (for payments for 2017), until July 1, 2019 (for 2018), etc.

In the event of a complete cessation of activity as an individual entrepreneur, all calculations for insurance premiums must be made within 15 days from the date of deregistration.

Table: postings for the calculation of contributions for individual entrepreneurs on OSNO

You can pay your obligations under pension insurance in several ways, for example:

• by payment order from the current account of the entrepreneur (if any);
• receipt form PD-4 through Sberbank.

What details to indicate in the payment order

The most common option for calculating insurance premiums with a budget is payment using a payment order. To eliminate errors, you should use the template with the numbering of the fields presented below.

Payment order template for transferring contributions to the IFTS with numbered fields

The nuances of filling in individual fields are explained in the table.

Table: features of filling out a payment for the payment of insurance pension contributions

As a result of sequential filling, all the fields named above, we get a payment order.

Payment by invoice

Payment by Sberbank receipt is quite simple and understandable. It can be filled out on specialized online services, which are many on the Internet. It is easy to download a form from the official website and fill it out by hand or put down all the necessary details on a computer. To facilitate this procedure, we offer a sample of a completed receipt.

Insurance pension contributions are mandatory. With an annual income of IP 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 of exceeding the income limit. Evidence of the law-abiding businessman will be the transfer of funds before July 1 of the year following the reporting one.

If an individual entrepreneur's annual income for 2017 exceeded 300,000 rubles, then the fixed payment for pension contributions, calculated from the excess of the specified amount, the individual entrepreneur must pay, as a general rule, no later than July 2, 2018 (since the 1st is Sunday). Old or new KBK to use for payment? Where to send the payment: to the FIU or the IFTS? What should be indicated in the payment order in the purpose of payment? In this material you will find answers to these questions and you will be able to familiarize yourself with a sample payment order for the transfer of insurance premiums to individual entrepreneurs in 2018.

Deadline for payment of fixed contributions for 2017

Individual entrepreneurs pay the annual amount of insurance premiums “for themselves” for compulsory pension insurance for 2017 as they deem correct:

• or immediately the entire amount in 2017;
• or several payments during the year (for example, monthly, quarterly, semi-annually). The main thing is that the contributions should be transferred in full no later than January 9, 2018 (the deadline is postponed from December 31, 2017). No later than this date for 2017, pension contributions in the amount of 23,400 rubles must be paid. See also “ “.

If the due date for payment of insurance premiums falls on a weekend (non-working, holiday) day, then insurance premiums can be transferred on the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Where to pay contributions: to the Pension Fund of the Russian Federation or the Federal Tax Service?

Since January 2017 pension and medical contributions, as well as contributions to compulsory insurance in case of temporary disability and in connection with motherhood will be administered by the Federal tax service. Cm. " ". How to fill in a payment order regarding the payee? The answer is this: the payment for 2017 must be sent to tax office. If an individual entrepreneur pays pension contributions "for himself" in favor of the Pension Fund, then this will be a mistake.

Also pay pension insurance contributions from income exceeding 300 thousand rubles to the tax office. Indicate the IFTS as the recipient in the payment order. Payment order for the payment of contributions in 2018, the IP must be filled out as follows:

• in the field TIN and KPP of the recipient of funds - TIN and KPP of the corresponding tax authority administering the payment;
• in the "Recipient" field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection administering the payment;
• in the BCC field - budget classification code, consisting of 20 characters (numbers). In this case, the first three characters, denoting the code of the chief administrator of budget revenues, should take the value "182" - the Federal Tax Service.

BCC for the transfer of IP contributions in 2018

In order for an individual entrepreneur to pay pension contributions for 2017 in 2018 and the obligation to pay was considered fulfilled, it is necessary to use new budget classification codes. New BCCs must be reflected in field 104 of the payment order. Here is a table with BCC, which will help determine the correct code for paying pension insurance premiums.