IP payments per year. Insurance premiums for individual entrepreneurs. What is considered a fixed payment?
From this article you will learn:
- How much should I pay insurance premiums for individual entrepreneurs in 2015?
- How much is the fixed payment for individual entrepreneur contributions in 2015?
- What amount of contributions to the Pension Fund of the Russian Federation should an individual entrepreneur transfer in 2015?
In 2015, every entrepreneur must pay personal insurance premiums to individual entrepreneurs for 2014, the so-called fixed individual contributions. Individual entrepreneurs' insurance premiums are paid in two stages. No later than December 31, 2015, you must pay contributions to the PRF and FFOMS based on the minimum wage. And no later than April 1, 2016 - individual entrepreneur contributions to the Pension Fund from the entrepreneur’s income over 300,000 rubles. Our article will help you calculate individual entrepreneur contributions in 2015.
Contributions of individual entrepreneurs to the Pension Fund in 2015
In 2015, all entrepreneurs must pay their own contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund based on the same minimum wage. These are pension contributions of individual entrepreneurs 2015 and medical contributions of individual entrepreneurs 2015.
Since January 1, 2015, a minimum wage of 5,965 rubles has been in force. per month (Federal Law dated December 1, 2014 No. 408-FZ). This means that the individual entrepreneur’s payment to the Pension Fund this year will be 18,610.80 rubles. (5965 rubles ? 26% ? 12 months), and in the FFOMS - 3650.58 rubles. (RUB 5,965 ? 5.1% ? 12 months). The total amount of contributions to be paid this year is RUB 22,261.38. (RUB 18,610.80 + RUB 3,650.58).
But that is not all. At the end of the year, that is, already in 2016, businessmen whose income in 2015 exceeds 300,000 rubles will have to pay an additional 1% to the Pension Fund of the proceeds received in excess of the specified limit. This payment must be made no later than April 1, 2016. Moreover, the entire amount intended for the Pension Fund cannot exceed the amount calculated from 8 minimum wages. That is, the maximum amount of contributions to the Pension Fund for 2014 for individual entrepreneurs is 148,886.4 rubles. (5965 rub. ? 8 ? 26% ? 12). This procedure is prescribed in paragraphs 1 - 1.2 of Article 14 and paragraph 2 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ.
The total amount of income used to calculate the additional contribution depends on your tax system. When combining different tax regimes, you must add up the income from all types of activities that you carry out. We have provided information on what income to take into account for the additional insurance premium in the table below.
Income taken into account by individual entrepreneurs when calculating an additional payment to the Pension Fund
Example. Calculation of additional payment for insurance premiums.
Entrepreneur S.P. Ivanov combines two special regimes: the simplified tax system with the object income and UTII. At the end of the first half of 2015, income under the simplified tax system amounted to 350,000 rubles. Imputed income for the quarter amounted to RUB 55,000. We will determine the amount of additional payment for insurance premiums.
The total income of the merchant from two types of activities amounted to 460,000 rubles. (350,000 rub. + 55,000 rub. + 55,000 rub.). This amount is more than the established limit of RUB 300,000. So, S.P. Ivanov may begin paying additional payments for insurance premiums as early as the end of the first half of 2015. The payment amount will be 1600 rubles. [(460,000 rub. –– 300,000 rub.) ? 1%].
When is it more profitable for an individual entrepreneur to pay a fixed contribution in 2015?
Law No. 212-FZ stipulates only the deadlines for payment of “personal” insurance premiums for individual entrepreneurs - December 31 and April 1. When exactly to transfer amounts within established periods of time - decide for yourself.
You can transfer the entire amount of contributions at once at the beginning or end of the year. Or you can pay personal fees monthly or quarterly.
Please note that the “simplified” tax is calculated on an accrual basis from the beginning of the year, since the tax period is a year (Article 346.19 of the Tax Code of the Russian Federation). And if you pay the entire amount of the fixed payment at the beginning of the year, these contributions can be taken into account when calculating tax under the simplified tax system throughout the year based on the results of each reporting period. And if you pay only in the fourth quarter, then only when calculating the tax for the year will it be possible to take into account contributions to the Pension Fund.
When can an individual entrepreneur pay additional contributions to the Pension Fund on income in 2015?
Until the year is over, the entrepreneur cannot say exactly how much money he will earn. This means that the exact amount of the second payment to the Pension Fund will not be known until December 31, 2015. At the same time, you can start paying the second payment in stages. For example, part of the money should be paid based on the results of income for 9 months of 2015. And in January, pay extra based on income for the 4th quarter of 2015. This scheme is completely legal, which was confirmed by the Ministry of Labor in letter dated 04/01/2014 No. 17-4/OOG-224.
The main thing is that income contributions are paid on real income, and not in advance. That is, if you start paying insurance premiums to the Pension Fund on income in 2015, pay attention that they are calculated on actual income and not on future income.
We have summarized all the information presented above in a visual table.
Insurance premiums for individual entrepreneurs in 2015
** Entrepreneurs transfer contributions to their own social insurance on a voluntary basis (Part 5, Article 14 of Law No. 212-FZ of July 24, 2009).
Editorial Board of the magazine "Uprashchenka"
This is not the first time that the issue of providing new entrepreneurs with a “tax holiday” for 2-4 years has been discussed at the highest level, which could become a powerful incentive for business development in Russia. But while this project is under discussion, all entrepreneurs are required to pay insurance contributions to the Pension Fund, even if they do not receive a single ruble of income in 2015.
What are fixed contributions to the Pension Fund made up of?
Previously, fixed contributions to the Pension Fund were divided into three payments - for the insurance and funded part of the pension, as well as for the Compulsory Medical Insurance Fund.
It was decided to extend the freeze on the funded part of the pension for another year, so all payments in 2015 will go to the insurance part of the pension. It is distributed among current pensioners, but is displayed on the entrepreneur’s personal pension account.
In addition to contributions to the insurance part of the pension, entrepreneurs must pay contributions to the Compulsory Medical Insurance Fund.
How to calculate the amount of insurance premiums for individual entrepreneurs in the Pension Fund of Russia in 2015
The procedure for paying insurance premiums in 2015 will remain the same as in 2014. Entrepreneurs will have to pay fees in a fixed amount, as well as 1% of revenue exceeding a threshold of 300 thousand rubles. It is worth noting that revenue is all the income received by an entrepreneur for the year without deducting expenses. This provision is relevant for individual entrepreneurs on the simplified tax system and OSNO. For individual entrepreneurs on UTII and the patent system, revenue is a fixed potential income.
When combining several tax regimes, for example, the simplified tax system and UTII, the revenue from them is summed up.
The insurance rate at which contributions to the Pension Fund are calculated will remain the same in 2015 – 26%. The tariff for compulsory medical insurance contributions is 5.1%. The basis for calculating fixed contributions is not the real income of entrepreneurs, but the minimum wage.
Thus, the calculation of contributions to the Pension Fund is carried out according to the formula: (minimum wage * 26% * 12) + ((Individual entrepreneur revenue - 300,000) * 1%), in the Compulsory Medical Insurance Fund - (minimum wage * 5.1% * 12). A maximum amount of contributions to the Pension Fund has also been established; they cannot exceed 8*minimum wage*26%*12, regardless of the revenue received.
Amount of fixed contributions for individual entrepreneurs to the Pension Fund in 2015
The size of contributions to the Pension Fund traditionally increases along with the increase in the minimum wage. In 2015, the minimum wage will increase by 7.4% compared to 2014 and amount to 5,965 rubles.
All entrepreneurs, without exception, must pay 18,610.8 rubles to the Pension Fund in 2015. (5965*26%*12). The amount of payments to the Compulsory Medical Insurance Fund in 2015 will be 3,650.58 rubles. (5965*5.1%*12). This is the minimum required contribution amount.
Those who earn less than 300 thousand rubles in 2015, in addition to this amount, no longer have to make any deductions. Entrepreneurs whose income is over 300 thousand rubles must transfer 1% of “excess revenue” to the fund. For example, an entrepreneur’s income for 2015 amounted to 2.5 million rubles. Then the individual entrepreneur must additionally transfer 22 thousand rubles to the Pension Fund. ((2500000-300000))*1%.
But even here there is a limit. The maximum amount of contributions in 2015 will be 148,866.4 rubles. (8*5965*26%*12). This amount of contributions will be paid by entrepreneurs with an annual income equal to or higher than 12.43 million rubles.
KBK for payment of payments to the Pension Fund in 2015
Frequent changes to the BCC are another headache for entrepreneurs. If the BCC is indicated incorrectly on the payment, this serves as a basis for the Pension Fund not to count the payment. Then the entrepreneur faces penalties for failure to pay taxes on time.
In 2015, the BCC will not change:
392 1 02 02140 06 1000 160 – KBK for insurance contributions to the Pension Fund of the Russian Federation;
392 1 02 02101 08 1011 160 – KBC for contributions to the Compulsory Medical Insurance Fund.
When is it necessary to pay contributions to the Pension Fund?
Fixed contributions to the Pension Fund and the Compulsory Medical Insurance Fund in the amount of 22,261.38 rubles. must be paid by the end of 2015. It is better to make deductions quarterly so that it is possible to reduce advance payments under the simplified tax system and OSNO, or UTII. But the law does not prohibit doing this in one payment at the end of the year.
An additional payment of 1% of revenue from the excess amount must be paid before April 1. But you can also make contributions throughout the year.
From this article you will learn:
- How much should I pay insurance premiums for individual entrepreneurs in 2015?
- How much is the fixed payment for individual entrepreneur contributions in 2015?
- What amount of contributions to the Pension Fund of the Russian Federation should an individual entrepreneur transfer in 2015?
In 2015, every entrepreneur must pay personal insurance premiums to individual entrepreneurs for 2014, the so-called fixed individual contributions. Individual entrepreneurs' insurance premiums are paid in two stages. No later than December 31, 2015, you must pay contributions to the PRF and FFOMS based on the minimum wage. And no later than April 1, 2016 - individual entrepreneur contributions to the Pension Fund from the entrepreneur’s income over 300,000 rubles. Our article will help you calculate individual entrepreneur contributions in 2015.
Contributions of individual entrepreneurs to the Pension Fund in 2015
In 2015, all entrepreneurs must pay their own contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund based on the same minimum wage. These are pension contributions of individual entrepreneurs 2015 and medical contributions of individual entrepreneurs 2015.
Since January 1, 2015, a minimum wage of 5,965 rubles has been in force. per month (Federal Law dated December 1, 2014 No. 408-FZ). This means that the individual entrepreneur’s payment to the Pension Fund this year will be 18,610.80 rubles. (5965 rubles × 26% × 12 months), and in the Federal Compulsory Medical Insurance Fund - 3650.58 rubles. (RUB 5,965 × 5.1% × 12 months). The total amount of contributions to be paid this year is RUB 22,261.38. (RUB 18,610.80 + RUB 3,650.58).
But that is not all. At the end of the year, that is, already in 2016, businessmen whose income in 2015 exceeds 300,000 rubles will have to pay an additional 1% to the Pension Fund of the proceeds received in excess of the specified limit. This payment must be made no later than April 1, 2016. Moreover, the entire amount intended for the Pension Fund cannot exceed the amount calculated from 8 minimum wages. That is, the maximum amount of contributions to the Pension Fund for 2014 for individual entrepreneurs is 148,886.4 rubles. (RUB 5,965 × 8 × 26% × 12). This procedure is prescribed in paragraphs 1 - 1.2 of Article 14 and paragraph 2 of Article 16 of the Federal Law of July 24, 2009 No. 212-FZ.
The total amount of income used to calculate the additional contribution depends on your tax system. When combining different tax regimes, you must add up the income from all types of activities that you carry out. We have provided information on what income to take into account for the additional insurance premium in the table below.
Income taken into account by individual entrepreneurs when calculating an additional payment to the Pension Fund
Example. Calculation of additional payment for insurance premiums.
Entrepreneur S.P. Ivanov combines two special regimes: the simplified tax system with the object income and UTII. At the end of the first half of 2015, income under the simplified tax system amounted to 350,000 rubles. Imputed income for the quarter amounted to RUB 55,000. We will determine the amount of additional payment for insurance premiums.
The total income of the merchant from two types of activities amounted to 460,000 rubles. (350,000 rub. + 55,000 rub. + 55,000 rub.). This amount is more than the established limit of RUB 300,000. So, S.P. Ivanov may begin paying additional payments for insurance premiums as early as the end of the first half of 2015. The payment amount will be 1600 rubles. [(460,000 rub. –– 300,000 rub.) × 1%].
When is it more profitable for an individual entrepreneur to pay a fixed contribution in 2015?
Law No. 212-FZ stipulates only the deadlines for payment of “personal” insurance premiums for individual entrepreneurs - December 31 and April 1. When exactly to transfer amounts within established periods of time - decide for yourself.
You can transfer the entire amount of contributions at once at the beginning or end of the year. Or you can pay personal fees monthly or quarterly.
Please note that the “simplified” tax is calculated on an accrual basis from the beginning of the year, since the tax period is a year (Article 346.19 of the Tax Code of the Russian Federation). And if you pay the entire amount of the fixed payment at the beginning of the year, these contributions can be taken into account when calculating tax under the simplified tax system throughout the year based on the results of each reporting period. And if you pay only in the fourth quarter, then only when calculating the tax for the year will it be possible to take into account contributions to the Pension Fund.
When can an individual entrepreneur pay additional contributions to the Pension Fund on income in 2015?
Until the year is over, the entrepreneur cannot say exactly how much money he will earn. This means that the exact amount of the second payment to the Pension Fund will not be known until December 31, 2015. At the same time, you can start paying the second payment in stages. For example, part of the money should be paid based on the results of income for 9 months of 2015. And in January, pay extra based on income for the 4th quarter of 2015. This scheme is completely legal, which was confirmed by the Ministry of Labor in letter dated 04/01/2014 No. 17-4/OOG-224.
The main thing is that income contributions are paid on real income, and not in advance. That is, if you start paying insurance premiums to the Pension Fund on income in 2015, pay attention that they are calculated on actual income and not on future income.
We have summarized all the information presented above in a visual table.
Insurance premiums for individual entrepreneurs in 2015
The bulk of the working population are hired workers and receive wages for their work. From the wage fund, enterprises pay mandatory insurance contributions to extra-budgetary funds:
Pension Fund of Russia (PFR), Federal Compulsory Medical Insurance Fund of the Russian Federation (FFOMS),
An individual entrepreneur does not pay himself a salary, but receives income from business activities, so there is a special procedure for him to pay insurance premiums for himself. The obligation to independently pay insurance premiums applies to every person registered as an individual entrepreneur. In this case, it does not matter whether entrepreneurial activity is actually carried out and whether there is income.
The calculation of insurance premiums for individual entrepreneurs for themselves has been changed; now the amount of payment directly depends on the income of the entrepreneur. Please note: not from profit, but from income.
OSNO - all income subject to personal income tax.
STS - income from the sale of goods or services and non-operating income (for example, material benefits). In other words, income according to the simplified tax system, but without reduction for expenses, even if you use “Income minus expenses”.
UTII is imputed income, which is easiest to determine this way: add up the indicators in line 100 for all UTII declarations for each quarter in 2014.
A patent is a potential income that is established in the region for your type of activity for which a patent has been received.
If you combine several taxation systems, then the income must be summed up.
If annual income less than 300 thousand or is completely absent, then the individual entrepreneur is obliged to pay only a fixed part.
In 2014 this 20,727 rubles and 53 kopecks, of which:
in the Pension Fund of the Russian Federation 17,328 rubles 48 kopecks; in the FFOMS 3,399 rubles 05 kopecks.
In 2015, the minimum wage was increased, the fixed part of insurance premiums is 22,261 rubles 38 kopecks.
in the Pension Fund of the Russian Federation 18,610 rubles 80 kopecks; in the FFOMS 3,650 rubles 58 kopecks.
If the entrepreneur's annual income is more than 300 thousand rubles, then to the fixed part of the contributions you need to pay an additional 1% of income exceeding 300 thousand. For example, in 2014, an individual entrepreneur with an income of 1 million rubles per year will pay 20,727.53 + 7,000 (1% of 1 million - 300 thousand):
in the Pension Fund of the Russian Federation 17,328 rubles 48 kopecks + 7,000 rubles; in the FFOMS 3,399 rubles 05 kopecks.
A maximum amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund has been established, beyond which the amount will not increase: in 2014, 142,026 rubles and 89 kopecks, and in 2015, 152,536 rubles 98 kopecks. Thus, entrepreneurs with incomes of more than 13 million rubles in 2014 must pay a maximum of 138,627 rubles 84 kopecks to the Pension Fund, and 3,399 rubles 05 kopecks to the Federal Compulsory Medical Insurance Fund.
Deadline for payment of insurance premiums in 2014:
by December 31, 2014, the fixed part must be paid: 20,727 rubles and 53 kopecks; by April 1, 2015, 1% of income over 300 thousand rubles must be transferred.
Insurance contributions to the Pension Fund should be transferred in one payment, without dividing into insurance and savings parts. The Pension Fund will independently distribute contributions according to which financing option the individual entrepreneur has chosen.
Don’t forget to submit your declarations to the Federal Tax Service on time. The tax office is obliged to transfer information on your income to the Pension Fund of Russia by June 15, 2015 so that the fund can verify the correctness of the calculation of contributions. If the PFR inspector does not find data on your declaration, he will have the right to charge you the maximum amount of contributions, i.e. all 142,026 rubles and 89 kopecks.
We remind you that individual entrepreneurs, regardless of whether they carry out or do not carry out business activities (if there is no activity, a zero report is submitted), are required to submit income declarations for 2014 to the tax authorities before 04/01/2015: reports 3-NDFL, Unified agricultural tax, simplified tax system, UTII, etc.
If income declarations for 2014 are not submitted to the Federal Tax Service, the Pension Fund will charge insurance premiums for 2014 in the amount of 138,627.84 rubles.