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 case of complete termination of activity as an individual entrepreneur, all calculations for insurance premiums must be made within 15 days from moment of removal from tax accounting. Table: entries for the calculation of contributions for individual entrepreneurs on OSNO There are several ways to pay your pension insurance obligations, 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 the budget is payment using a payment order.

Calculation of fixed IP contributions in 2018

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04/06/2018 Important: consultations on the calculation of 1% strictly by phone numbers listed on the site, when ordering a free call, consultations are not carried out. Individual entrepreneurs must pay fixed contributions from amounts over 300,000 rubles to the Pension Fund of the Russian Federation before July 1, 2018. Payment is made to the account of the Federal Treasury in the Federal Tax Service of Russia, according to the following BCC: 182 1 02 02140 06 1110 160.
Each individual entrepreneur reports to his Tax Office, in which he is registered. In 2018, the maximum amount of individual entrepreneur contributions to the FIU does not exceed 212,360 rubles. Calculation of 1% over 300,000 rubles in the Pension Fund of the IP on a patent Entrepreneurs have many questions about the calculation and payment of 1 percent over 300,000 rubles for pension insurance when applying the patent system of taxation, and a single tax on imputed income.

Insurance premiums for entrepreneurs

USN and UTII. In the period for which the tax is calculated, the listed fees will not be able to influence the size of budget payments. The process looks like this:

• Individual entrepreneurs need to calculate income under the simplified tax system, determine the tax and submit a declaration to the IFTS;
• pay tax;
• set the amount that is over 300,000 rubles;
• deduct 1% from these funds;
• pay the amount of the fee found to the FIU.

1. If the declaration is submitted to the IFTS in the first quarter, and the IP has managed to transfer the contribution before the end of March, then these funds can be deducted from the advance on the simplified tax system accrued for the first three months of 2018 (taxes in 2017 can no longer be touched).
2. If in April, the adjustment of the advance for the 2nd quarter is allowed.

For example, the profits of individual entrepreneurs (6 percent) exceed 300 thousand rubles. for 220 thousand rubles The fee will be equal to: 220,000 x 1% = 2,200 rubles.

Insurance premium calculator

Attention

The calculation is done automatically, you do not need to press anything extra. How to calculate insurance premiums? The amount of contributions consists of a fixed part for pension and health insurance and an additional 1% of contributions, which is paid on incomes exceeding 300 thousand per year. Additional contributions are paid for pension insurance. An entrepreneur pays fixed contributions even if he does not operate and does not receive income.

Every year, officials must set the amount of fixed contributions anew. In our table, you can see what amounts of contributions Russian entrepreneurs have transferred over the past four years.

1 percent of income over 300,000 rubles is deducted from IP?

PFR 23,400 rubles 19,356.48 rubles 18,610.80 rubles 17,329 rubles in FFOMS 4,590 rubles 3,796.85 rubles 3,650.58 rubles 3,339 rubles amount 27,990 rubles 23,153.33 rubles 22,261.38 rubles 20,728 rubles An additional 1% contribution is paid by those individual entrepreneurs who earns more than 300 thousand rubles a year. The amount of income is determined by the taxation system, we have already written about this above. The amount of contributions to pension insurance for 2017, consisting of a fixed part and 1% from incomes over 300 thousand rubles.
rubles, should not exceed 187,200 rubles. IP insurance premiums for incomplete year If an entrepreneur registered or closed an IP in the middle of the year, then insurance premiums are calculated based on the real time of activity in the IP status. To calculate, you need to know the number of full months of activity and the number of days in incomplete month activities.

PFR contributions from incomes over 300,000

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

• within the framework of pension insurance - 26,545 rubles;
• within the framework of medical insurance - 5,840 rubles.

The entrepreneur is fully obliged to pay 32,385 rubles to his personal account. The pension fund over 300,000 rubles for individual entrepreneurs obliges the received revenue to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.

Calculation of contributions for incomes over 300 thousand rubles The calculated share of "their" insurance fees is determined by the IP at a 1 percent rate applied to income over 300,000 rubles. However, this amount also has a limit, even with a significant profitability of the entrepreneur's business. The restriction is established by Article 14 of Law No. 212-FZ.

Individual entrepreneur insurance premiums from income exceeding 300 thousand rubles in 2018

Important

Until 2018, fixed IP contributions were calculated based on the minimum wage set each year (2017 - 7,500 rubles, 2016 - 6,204 rubles): PFR (minimum wage x 26% x number of months), FFOMS (minimum wage x 5.1% x number of months). months). An individual IP contribution is calculated if income in the current year exceeded 300,000 rubles and is paid only to the Pension Fund: 1% x (all income for the current moment for the year is 300,000 rubles). Terms of payment Fixed contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and FFOMS must be paid no later than December 31 of the current year.

Individual IP contributions to the PFR can be paid at your choice: until December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to April 1 of the next year (then they can be applied as a deduction only in next year).

Fixed payment calculator ip (insurance premium) in PFR

The procedure for calculating contributions

• 2 Who can not pay annual insurance premiums
• 3 When it is necessary to transfer 1% of the excess of the annual income limit

• 3.1 Examples of the calculation of contributions from a turnover that exceeds the limit
  • 3.1.1 Calculation of the amount for 2017
  • 3.1.2 Calculation of the amount for 2018

• 4 Where, when and how to pay
  • 4.1 Deadlines for paying tax to the IFTS
  • 4.2 Table: postings on the calculation of contributions for IP on OSNO
  • 4.3 What details to indicate in the payment order
    • 4.3.1 Table: features of filling out a payment for the payment of insurance pension contributions
  • 4.4 Payment by receipt

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.

Individual entrepreneur contributions to the PFR from incomes over 300,000 rubles. in 2018

P "for themselves", must pay all entrepreneurs, consisting of tax accounting. And it doesn’t matter at all whether entrepreneurship is your only activity or 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 when different systems taxation Procedure for calculating contributions Mandatory 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.

Insurance premium calculator

Home → Accounting advice → Individual entrepreneurs Actual as of: November 30, 2016 Read about individual entrepreneur contributions for 2017 and 2018 in separate materials. Is an individual entrepreneur obliged to pay fixed contributions to the Pension Fund in 2016? Yes, as a general rule, each individual entrepreneur must annually pay fixed contributions to the PFR and FFOMS for himself. Their amount is determined on the basis of the minimum wage established at the beginning of the year (part 1.1, part 1.2 of article 14 of the Law of July 24, 2009 No. 212-FZ). But if the entrepreneur's income for 2016 exceeds 300,000 rubles. per year, then in addition to the indicated amounts, he must pay an additional amount to the Pension Fund. We are talking about insurance premiums for individual entrepreneurs in the amount of 1% of income, over 300,000 rubles (p.

2 hours 1.1 Art. 14 of the Law of July 24, 2009 No. 212-FZ).

Good afternoon, dear readers.

What mistake do IPs make on USN 15?

But every year the IPs that are on the system taxation of the simplified tax system“Revenues minus expenses” make the same mistake:

When calculating the annual income of sole proprietors, they deduct all their expenses from the gross annual income. Motivating it like this: “But I have an IP on USN 15! Which means I have full right deduct IP expenses and count only net proceeds”

In fact, such an approach is a big misconception, because if you open and carefully read Article 430 of the Tax Code of the Russian Federation, then at the very end it is clearly written:

9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

1. for income tax payers individuals, - in accordance with Article 210 of this Code (in terms of income from entrepreneurial and (or) other professional activities);
   (in ed. federal law dated December 28, 2016 N 475-FZ)
2. for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;
3. for payers applying the simplified taxation system - in accordance with Article 346.15 of this Code;
4. for payers paying tax on imputed income for certain types of activity - in accordance with Article 346.29 of this Code;
5. for payers applying the patent system of taxation - in accordance with Articles 346.47 and 346.51 of this Code;
6. for payers applying more than one taxation regime, taxable income from activities is summed up.

Let's see what is written about this in article 346.15:

1. When determining the object of taxation, the income determined in accordance with the procedure established by paragraphs 1 and 2 of Article 248 of this Code shall be taken into account.
1.1. When determining the object of taxation, the following are not taken into account:

1. income specified in Article 251 of this Code;
2. income of an organization subject to corporate income tax at the tax rates provided for in paragraphs 1.6, 3 and 4 of Article 284 of this Code, in the manner prescribed by Chapter 25 of this Code;
3. income of an individual entrepreneur subject to personal income tax at the tax rates provided for in paragraphs 2, 4 and 5 of Article 224 of this Code, in the manner prescribed by Chapter 23 of this Code.

As you can see, there is not a single word about expenses in this article. Also, there is not a single word that they can be taken into account for individual entrepreneurs on the simplified tax system.

Example

Let a certain individual entrepreneur on the simplified tax system “income minus expenses” receive a gross annual income (that is, excluding expenses) for 2016 in the amount of 1,000,000 rubles. But at the same time, his expenses amounted to 700,000 rubles. From what amount is 1% calculated?

From a million? Or from net proceeds?

What is the due date for this payment?

Until April 1, 2017 following the results of 2016. You already need to pay in the Federal Tax Service, and not in the FIU, as it was before.

Which KBK should I pay for?

Since the Federal Tax Service has been collecting insurance premiums since 2017, they have changed. Specifically, for this payment, new BCCs are provided. Note that they are different for 2016 and 2017:

1. 182 1 02 02140 06 1110 160 — 1% at the end of 2017
2. 182 1 02 02140 06 1200 160 — 1% at the end of 2016

Other CSCs for 2017

Another myth

But in fact, at the end of 2016, the Constitutional Court of Russia allowed only for IP on OSNO(General System of Taxation) documented confirmed expenses when calculating the income of an individual entrepreneur in order to accrue 1% of income exceeding 300,000 rubles per year.

What will be the IP contributions for myself in 2016? This is a traditionally topical issue for all businessmen.

Contributions to the PFR are a mandatory payment for all businessmen who have chosen the form of IP to conduct their business. The individual entrepreneur must transfer payments regardless of the amount of revenue or losses received by him.
Already from the first day after registering your business, pension contributions begin to accrue.
This point is not taken into account by many novice businessmen: they believe that in the absence of income from doing business, they are not required to pay money to the Pension Fund. There have been numerous lawsuits on this subject. At the same time, the courts in most cases are on the side of the FIU.

The legislation provides for a rather narrow list of cases when the payment of pension contributions is optional, and it is not subject to broad interpretation. This, in particular, leave to care for a child up to 1.5 years old, military service, care for a disabled child of the 1st group. At the same time, entrepreneurial profit in these periods should be completely absent.

The payment of pension contributions is also mandatory for entrepreneurs of retirement age and owners of socially oriented businesses. The type of activity of the IP does not play any role in this case.

The obligation to transfer insurance premiums for individual entrepreneurs disappears only with the liquidation of entrepreneurial status in the manner prescribed by law.

Until 2014, IP payments were the same for everyone, regardless of the amount of income. But according to recent changes in legislation, contributions for themselves depend on the amount of revenue.

In 2013, contributions to the Pension Fund more than doubled. Thus, legislators wanted to close the hole in the budget pension fund by entrepreneurs. But in practice, a sharp increase in tax led to the massive closure of Russian IP. For a number of entrepreneurs, the new amount of insurance premiums turned out to be unbearable and made their business unprofitable. As a result, the FIU received even less taxes than in 2012.

Realizing the fallacy of such a sharp increase in the tax burden, legislators decided to apply a differentiated approach to contributions to the Pension Fund. According to the new rules that came into force in 2014, entrepreneurs were divided into two groups:

• Individual entrepreneurs with small annual incomes up to 300,000 rubles. pay, as before, only a fixed payment;
• Sole Proprietors with income over $300,000 pay another 1% of the income received in excess of the specified amount.

Thus, pension contributions today consist of two parts: a fixed payment + 1% of excess income of more than 300,000 rubles. Let's consider the calculation procedure in more detail.

The procedure for calculating fixed payments for IP in 2016

The fixed payment of IP consists of two parts: the first goes to pension insurance in the Pension Fund of the Russian Federation, the second - to medical insurance in the MHIF. Previously, contributions to the PFR were divided into the insurance and funded parts of the pension. But the latter has been frozen by the government for several years, so all the money goes to the insurance part (payments to current pensioners, which are taken into account on the IP pension account).

Fixed contributions to the PFR are calculated not on the basis of the entrepreneur's real income, but on the basis of the minimum wage. In January 2016, it was 6204 rubles. Every year, along with the growth of the minimum wage, insurance premiums also increase. In the current year, they have grown quite insignificantly: by 745.68 rubles.

An important point: despite the fact that from July 2016 a new minimum wage in the amount of 7500 rubles will be in effect, it will not affect contributions for itself. This is due to the fact that IP deductions to the FIU have a fixed amount, which is determined based on the minimum wage in force at the beginning of the year.

IP pays insurance premiums at the following rates: 26% in the Pension Fund of the Russian Federation and 5.1% in the MHIF. They are the same for all businessmen, regardless of the tax regime they apply.

Thus, the amount of insurance premiums for individual entrepreneurs in 2016 will be 6204 * 26% * 12 = 19356.48 rubles. Another 3796.85 rubles. must be transferred to the MHIF (6204 * 12 * 5.1%). Those individual entrepreneurs whose income at the end of the year will be less than 300,000 rubles should not make any additional payments. 23153.33 p. - these are the minimum deductions to the FIU, subject to the work of the IP throughout the year.

And how to calculate the amount of insurance premiums for an incomplete period for those entrepreneurs who just registered their business in 2016 or decided to liquidate it before the end of the year? To calculate deductions for an incomplete period, the following formula is used: minimum wage * number of days of maintenance entrepreneurial activity/number of days in a month.

For example, an individual entrepreneur registered on March 15, and deregistered on November 20. In March, the activity was carried out for 16 days, in November - 20. The calculation of the payment for March will be as follows: 16/31 * 6204 * 26% = 832.5 rubles; for November: 20/30 * 6204 * 26% = 1075.4 rubles. IP worked 7 full months. The payment for this period will be 7 * 6204.26% = 11291.3 rubles. Thus, for the period of its entrepreneurial activity, the IP is obliged to transfer 13199.2 rubles.

Deadlines for paying pension contributions

An individual entrepreneur can transfer fixed contributions monthly, quarterly or in a single payment at the beginning or at the end of the year. This is their difference from pension contributions for employees IP. In this case, contributions must be paid monthly by the 15th day of the month following the reporting one.

The only time limit: fixed payments must be paid before the end of 2016 (until December 31). Starting January 1, 2017, penalties will be charged on overdue debts. It should be borne in mind that due to a change in the key rate, to which the calculation of penalties is linked, they immediately increased by 33%.

In addition to the statutory penalties for non-payers, individual entrepreneurs have other incentives for timely payment of insurance premiums. So, IP on the simplified tax system with the object “income minus expenses” and on the OSNO can be taken into account in expenses that reduce tax base only the contributions actually paid. Payments accrued but not transferred to the budget cannot be taken into account. This may result in tax overpayments.

Individual entrepreneurs without employees on the simplified tax system with the object “income” and on UTII have the right to reduce the tax advance and the single tax itself on paid contributions. Therefore, it is beneficial for such taxpayers to pay them quarterly until the submission of an imputed declaration under UTII or until the last day in the quarter under the simplified tax system.

You do not need to report on IP contributions for yourself in 2016. This form of reporting in the FIU has not been valid for several years.

Pension contributions from incomes over 300,000 rubles

The procedure for calculating insurance premiums from an amount of more than 300,000 rubles. depends on the tax system chosen by the entrepreneur. For calculation tax base on contributions from incomes of more than 300,000 rubles. take into account:

• revenue for the simplified tax system or OSNO (which is important to note: the indicator is taken without reducing the amount of expenses);
• potential profit margin on UTII and PSN.

When combining several tax regimes, the income from them is added up. It is important to take into account that the calculation of this additional payment is controlled by representatives of the Pension Fund. They receive information about the income received by the entrepreneur for the year from tax service on the basis of submitted declarations.

The payment is sent only to the FIU, these deductions are not received by the MHIF. The money can be paid before the end of the year, but the deadline is March 15, 2017 (for income received in 2016).

Let's take an example. The entrepreneur earned in 2016 350,000 rubles. on the USN, another 120,000 rubles. amounted to his potential income from work on the "imputation". The total income for 2016 is 470,000 rubles. Tax in the FIU 1% must be paid from 170,000 rubles: (470,000-300,000) * 1%. 1700 r. must be transferred in addition to the fixed payment.

Deductions from excess profits cannot be infinitely large. The maximum amount of contributions to the PFR is legally established. It is calculated as eight times the minimum wage multiplied by the number of months and the insurance rate (6204*8*12*26%).

Thus, the maximum amount of pension contributions in 2016 is 154,851.84 rubles. (this is 5965.44 rubles more than the level of the previous year).

Despite numerous disputes about whether it is possible to take into account contributions to the Pension Fund from excess income as part of expenses or reduce advances on them, the Ministry of Finance nevertheless recognized this payment as mandatory and equated it to fixed ones, and also admitted the possibility of accounting for it as an expense that reduces income or advances.

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

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

Payment of 1% on income exceeding 300,000 rubles

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

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

What has changed when paying insurance premiums to the FIU in 2018 for individual entrepreneurs

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

There are two types of fees for sole proprietors:

Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.

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

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

The formula for calculating insurance premiums was used:

Vz \u003d minimum wage * Svz * 12, Formula for calculating insurance premiums
where

12 months in a year;

Vz - the value of fees;

Svz - the rate at which payment is calculated.

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

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

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

within the framework of pension insurance - 26,545 rubles;
within the framework of medical insurance - 5,840 rubles.
The entrepreneur is fully obliged to pay 32,385 rubles to his personal account.

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

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

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

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

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

If an individual entrepreneur applies several tax regimes at the same time, then the income from his entrepreneurial activity is summed up.

When do you have to pay taxes?

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

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

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

All individual entrepreneurs pay taxes and fees prescribed by law. Tax revenues are directed to the budget, contributions go to funds: pension and health insurance. Such contributions are called insurance, their payment allows you to receive pension payments in old age, as well as free use of medical services under the policy. In addition, if the IP income is over 300,000, 1% is paid additionally.

How much should an individual entrepreneur pay with income over 300,000

For individual entrepreneurs, fixed contributions are established, specified in the Tax Code of the Russian Federation. For businessmen with an income below 300,000, the contribution for pension insurance is 29,354 rubles, for medical insurance - 6,884 rubles.

1 percent of income over 300,000 rubles from individual entrepreneurs is charged in addition to the specified amount. The calculation depends on the applicable taxation system.

On USN

STS is a simplified taxation system that is very popular in the business environment. Individuals who have:

• less than 100 employees;
• annual income below 150 million rubles;
• the residual value of fixed assets for the year does not exceed 150 million rubles.

This system is offered in two versions. The first provides for the taxation of all income in the amount of 6%. In the second option, a 15 percent tax is imposed on the difference between income and expenses. Only confirmed expenses are considered.

Each businessman himself chooses the appropriate scheme, taking into account the specifics of the activity. The second form is beneficial for those individual entrepreneurs whose total income accounts for 60% of expenses. These rates are maximum, local authorities have the right to introduce benefits for certain types of activities.

Important! For entrepreneurs engaged in industrial, social, scientific activities and registered for the first time in some regions, there are two-year tax holidays.

On the simplified tax system, 1 percent of income over 300,000 rubles is paid under both schemes. This takes into account income that is taxed single tax indicated in column 4 in the book of expenses and income. On a simplified tax system, all funds received in cash or to a current account are considered income.

In this case, the payment of taxes is not provided for:

• loans, credits, bank guarantees;
• replenishment of the account with personal funds;
• pledges;
• gratuitous assistance provided by relatives;
• refunds of overpayments to tax or suppliers;
• target financing, grants.

Accepting cash, the entrepreneur punches a cashier's check or writes out a strict accountability form. The amount indicated in this documentation is the income from which the tax must be calculated.

On UTII

A single tax on imputed income is a payment provided for certain types of activities. These include the provision of personal services, retail trade, rental of premises, passenger transportation and some others.

Entrepreneurs who do not employ more than 100 people, do not lease gas stations or gas filling stations and do not work under trust management agreements or simple partnerships are entitled to apply such a scheme.

Important! UTII is allowed to be combined with a general or simplified taxation system. However, individual entrepreneurs on UTII cannot provide services to legal entities.

Implied income is not the real profit earned by the entrepreneur, but the estimated amount of income that is possible in a certain area. The indicator is calculated based on the basic profitability for each type of activity.

UTII exempts from paying tax on property owned by individual entrepreneurs, as well as from VAT and personal income tax. But there are payments:

• VAT on products imported from abroad;
• fees for the use of biological resources;
• mineral tax;
• water tax;
• transport fee;
• land tax;
• state duties.

The UTII rate is set at 15%. For some categories of entrepreneurs, a preferential rate of 7.5% applies.

The advantages of UTII are:

• Ease of maintaining tax and accounting- an entrepreneur can easily cope with this task on his own and save on paying for the services of a specialized specialist.
• Fixed payment amount - this is especially beneficial for businessmen with high profits.
• The possibility of reducing the tax on the amount of mandatory insurance payments transferred to off-budget funds. So, an individual entrepreneur working without employees gets the opportunity to fully compensate for the tax from insurance payments. If there are employees, compensation will be 50% of the insurance paid out of their salary.

But it is allowed to work according to such a scheme only at the place of registration. There are certain restrictions - on the size of retail space and others. You cannot work on VAT, so large partners may refuse to cooperate with individual entrepreneurs on UTII.

To calculate 1% in the PFR for individual entrepreneurs on UTII, imputed income is taken into account. The indicator can be calculated by multiplying the basic profitability for a particular type of activity by a physical indicator and correction factors.

A physical indicator means the number of meters, units of transport, people, etc. There are only two correction factors. The K1 deflator index is set by law for an annual period, based on the level of price growth.

The second coefficient K2 is determined for each subject of the Russian Federation. To find out this indicator, you need:

1. Go to the website of the FTS.
2. Select your region above.
3. Click the link for applicable taxes and fees.
4. Click on "ENVD".
5. Select the section dedicated to the peculiarities of regional laws.
6. Find the regulation that applies to the desired area.
7. Open the document and find K2.

The amount of tax is calculated taking into account the actual conduct of the activities of the individual entrepreneur, i.e. number of days worked.

patent system

Taxation under the patent system (PST) involves the advance payment of tax under a simplified scheme. The patent itself is a paper issued by the tax authorities and confirming the fulfillment of tax obligations. Potentially possible income determined by the legislation for a specific type of activity is considered as an object of taxation.

A patent is a very convenient option for entrepreneurs whose activities are related to seasonality. You can switch to this system for any necessary period within a year. The advantage of this option is the fixed amount of tax payments, which makes it possible to predict financial indicators its activities.

IP on PSN is enough to take into account income in a special book, but separately for each of the patents. Tax authorities do not need to file a declaration, which saves time and simplifies relations with the Federal Tax Service. Entrepreneurs are allowed, instead of using a cash register, to issue to customers, upon request, a document confirming the receipt of money, but this must be a form of the established form.

You can get a patent in any inspection, without reference to the region of business. The document is valid throughout the territory of the subject of the Russian Federation. If an individual entrepreneur operates in several regions, he can choose any of them to obtain a patent. However, the cost of the patent will have to be paid in advance, in advance, and it is not always realistic to predict the level of future income. A patent must be obtained separately for each type of activity.

For incomes over 300,000 rubles for individual entrepreneurs, 1% is calculated from potential income, and not from real income. So, if the possible income is set at the level of 1 million rubles, and the entrepreneur actually earned 1.2 million, the tax will be paid from the first amount.

BASIC

OSNO is a taxation scheme, which is also called the main one. It is used by entrepreneurs who:

• do not meet the requirements for switching to a preferential regime;
• are VAT payers;
• are among the beneficiaries for the payment of income tax;
• not aware of the benefits of other systems.

This scheme is characterized by the highest tax burden. But there are no restrictions on the types of activities, the amount of income received, the number of employees, the value of property and other criteria.

Important! Combining OSNO is allowed only with PSN and UTII, and then only on condition that the types of activities for each of them differ.

Income from which a tax of 1 percent of turnover for IP 2020 on OSNO is considered is the amount of income minus professional deductions. If several taxation schemes are applied, all business incomes are summed up.

How to calculate 1% on income above 300 thousand

Entrepreneurs calculate the share of insurance premiums at a 1% rate of income received. Depending on the applicable taxation scheme, the calculation method may differ. In this case, the rule applies: the maximum amount is 212,360 rubles. You will not have to pay more than this level, even if one percent exceeds this indicator.

Calculation examples:

• On the simplified tax system, when working at a 6% rate and receiving 850 thousand rubles through the cash desk. revenue must be paid (850,000 - 300,000) x 1% \u003d 5,500 rubles.
• On the simplified tax system under the scheme "Income minus expenses" with a revenue of 1,100,000 rubles. the payment is calculated as 1,100,000 x1% = 11,000 rubles, i.e. costs are not taken into account.
• On UTII, the amount of quarterly income is multiplied by 4, 300,000 rubles are deducted from the amount. and 1% is calculated from the balance.
• On PSN, 300,000 rubles are deducted from the estimated income for a certain type of activity. and 1% is calculated from the obtained indicator.
• On OSNO with IP revenue of 1,090,000 rubles. and confirmed income of 680,000 rubles. the estimated amount of the contribution will be (1,090,000 - 680,000) \u003d 410,000 - 300,000 \u003d 110,000 x 1% \u003d 1,100 rubles.

To refine the calculations, you can use the mode online calculators posted on many sites. If an entrepreneur combines several taxation schemes and receives an income of more than three hundred thousand rubles, a 1% contribution is calculated for each direction separately.

Important! It is better to separate payment receipts to avoid misunderstandings.

Due date

Russian entrepreneurs must pay fees to the Pension Fund on time: before the end of the calendar year. The payment term for 1% over 300,000 for individual entrepreneurs for 2020 is until July 1.

Requisites and KBK

In order not to run into problems, you need to have a good idea where to pay IP 1 percent over 300 thousand 2020 KBK. The abbreviation KBK stands for code. budget classification- a digital designation that allows you to group the articles of the state budget.

CBC is prescribed in payment order when paying taxes. If the threshold income level of 300,000 rubles is exceeded, the recipient of the funds in the payment is indicated by the IFTS, and not the PFR. With the payment of 1% IP KBC will be 182 1 02 02140 06 1110 160, as for other payments to the OPS. As the purpose of the payment, the payment of insurance premiums of the OPS in excess of 300,000 rubles and the period for which they are transferred are indicated.

Can I pay in instalments?

To evenly distribute the tax burden for individual entrepreneurs, it is possible to transfer the 1% tax in installments. However, the entire amount must be paid before due date, i.e. until July 1st.

Refund of insurance premiums

If there is an overpayment of contributions for the period up to 2017 and there are no debts to the Pension Fund, the individual entrepreneur has the right to apply for a refund to the fund's division at the place of registration. You can return the money received from the beginning of 2017 to BCC 182. Copies of payment documentation confirming the payment must be attached to the application. It is also necessary to indicate the account and name, as well as bank details.

To return to the card account, a printout with details from a banking institution is required.