Contributions to the pension fund for. Insurance premiums for individual entrepreneurs. In which areas to pay contributions?

The end of the first quarter of 2015 is just around the corner, so it's time to think about insurance contributions to the Pension Fund. How much and in what time frame must individual entrepreneurs pay insurance premiums on the simplified tax system without employees in 2015?

How many?
Compared to last year, there was a slight increase in the amount of fixed insurance contributions for compulsory pension and health insurance (22,261 rubles 38 kopecks - 20,727 rubles 53 kopecks) - about one and a half thousand rubles.

RUB 18,610 80 kop. (for compulsory pension insurance) + 3,650 rub. 58 kopecks (for compulsory health insurance) = RUB 22,261 38 kopecks

This entire amount (22,261 rubles 38 kopecks) must be paid at a time (2 receipts), or in several payments during 2015, but no later than December 31. Even if you did not conduct business (income = 0 rubles), you are required to pay a fixed fee.

BUT! Do not forget about the additional payment of 1% for those individual entrepreneurs whose annual income exceeded 300,000 rubles.
Payment is made for pension insurance. You can also pay in installments and if this interest is paid before the end of 2015, it will also be “offset” (subtracted) from the tax, as we have always done with fixed quarterly contributions.

For self-employed people who do not make payments to individuals
A fixed amount of insurance premiums for compulsory pension and health insurance has been established for you.

	For compulsory pension insurance		For compulsory health insurance
	Income up to 300,000 rubles per year	Income over 300,000 rubles per year
	Minimum wage x 26% x12	Minimum wage x 26% x12 + 1% of the amount >300 thousand rubles Maximum: 8 minimum wage x 26% x 12	Minimum wage x 5.1% x12
Minimum wage in 2015	5,965 rubles
The insurance premium is a fixed amount	18,610.80 rubles	18,610.80 + 1% of the amount exceeding 300,000 rubles, but not more than 148,886.40 rubles	3,650.58 rubles
Deadline for payment of insurance premiums	until 31.12. 2015	The deadline for payment of 18,610.80 rubles is until December 31, 2015. 1% of the amount of income exceeding 300,000 rubles - no later than 04/01/2016.	no later than December 31, 2015

Deadlines for making payments to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund in 2015?

Until December 31, 2015.
2 receipts - to the PFR budget, to the MHIF budget.
It can be done at one time, or in several payments throughout 2015.

If, at the end of the year, an individual entrepreneur received an income of more than 300 thousand rubles, then he needs to pay an additional 1% of the income that turned out to be above 300 thousand to the Pension Fund - until April 1, 2015.

First, subtract 300,000 from your total annual income, and then calculate this percentage.

Example:
We have an income of individual entrepreneurs for the year of 900,000 rubles.
subtract 300,000 rubles: 900,000 - 300,000 = 600,000 rubles.
let's calculate 1%: 600,000 *1% = 6,000 rubles.

Total:
in addition to the mandatory contribution of 22,261 rubles. 38 kopecks, which each individual entrepreneur pays until December 31, 2015,
you need to pay another 6,000 rubles. - until April 1, 2016 to the Pension Fund budget.

Note that there is a limit on the amount of payment to the Pension Fund, calculated based on their 8 minimum wage, that is, the maximum you need to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund is 148,886 rubles 40 kopecks (8* minimum wage * 12 * 26% + 1 * minimum wage * 12 * 5.1%).

The fixed fee (22,261 rubles 38 kopecks) can be paid in a single amount (2 payments in total) at any time until December 31, 2015.

But for individual entrepreneurs without employees, it is better to pay 6% on the simplified tax system quarterly(4,652.70 rubles - in the Pension Fund of the Russian Federation and 912.65 rubles - in the Federal Compulsory Medical Insurance Fund) so that they can be deducted (100%) from the quarterly advance tax according to the simplified tax system. Moreover, they say that applications for “return” of overpaid amounts are no longer accepted. The best advice is to pay quarterly.

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to fixed contributions, contributions to the Pension Fund are paid in the amount of 1% of the income exceeding 300,000 rubles. And it is also useful to pay this contribution in installments throughout the year, since it can be subtracted from the quarterly advance tax according to the simplified tax system (if it was paid during the billing period)!

All information about the Procedure for paying insurance premiums in 2015 is available on the website of the Pension Fund of the Russian Federation in the section. There are also payment details, receipts, and budget classification codes.

KBK for the payment of insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund budget for the payment of an insurance pension:
392 1 02 02140 06 1000 160 - to transfer the insurance premium
392 1 02 02140 06 2000 160 - for transferring penalties
392 1 02 02140 06 3000 160 - to transfer the fine

KBK for payment of insurance premiums, penalties, fines for compulsory health insurance to the MHIF budget:
392 102 021 0108 1011 160 - insurance contributions to the Compulsory Medical Insurance Fund
392 102 021 0108 2011 160 - penalties for insurance contributions to the Compulsory Medical Insurance Fund
392 102 021 0108 3011 160 - fines for insurance contributions to the Compulsory Medical Insurance Fund

It is very convenient to use the electronic service “” - in it you can instantly find out about the current status of payments and debts, and generate payment receipts. To register your account, you need to go to the Pension Fund (they did this to me even without asking, during my “after-hours” visit to the Pension Fund - they gave me a piece of paper with data that needs to be activated within a week). I recommend!

Fixed payments are required to be paid by all individual entrepreneurs. The fixed payment for individual entrepreneurs in 2015 includes contributions to the Pension Fund (PF) and the Federal Compulsory Medical Insurance Fund (FFOMS). These amounts are mandatory for all individual entrepreneurs and do not depend on the type of activity, tax payment scheme and profitability.

For example, if an individual entrepreneur works somewhere, and the employer pays contributions for the employee, then you still need to pay, taking into account the cost of the insurance year, also for yourself, as an entrepreneur. Since 2010, benefits for their payment for military pensioners have been removed.

In 2012, the name of these payments changed again. The old name was: “calculated according to the cost of the insurance year.” Now in the law they are called differently: “in fixed sizes,” although the essence, of course, has not changed.

Grace periods

The law specifies periods when exemption from payment is possible.

Here is a list of such periods for 2015:

• the time when one of the parents cares for each child up to the age of one and a half years, but not more than three years in total;
• when an able-bodied person is caring for a disabled person or an elderly person over 80 years of age;
• military service upon conscription;
• time of birth in an area where there is no employment opportunity, if the spouses are military personnel, but not more than five years in total;
• the period of stay abroad of spouses who were sent to diplomatic, consular and other foreign institutions of the Russian Federation, the list of which was compiled by the Government of the Russian Federation, but not more than five years in total.

Despite this, if business activity took place within the above periods, you will still have to pay.

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How is it calculated now?

Fixed contributions of individual entrepreneurs 2015 to the Pension Fund are equal to the product of two times the minimum wage, for which payments are already required by law at the beginning of the financial year. year, and the tariff for each fund in a 12-fold amount (Article 14 of the Law of the Russian Federation of July 24, 2009 No. 212-FZ).

The amount of the contribution to the FFOMS is calculated as follows: the product of the above minimum wage and the rate of insurance payments to this fund in a 12-fold amount (Article 14 of the Law of the Russian Federation of July 24, 2009 No. 212-FZ)

Fixed payments in 2015 are paid at the following rates:

For individual entrepreneurs (under any taxation system), notaries, lawyers born in 1966. and older:

• Pension Fund, insurance share - 26.0%,
• Pension Fund, cumulative share - 0%

For individual entrepreneurs (under any taxation system), notaries, lawyers born in 1967. and younger:

• Pension Fund, insurance share - 20.0%,
• Pension Fund, cumulative share - 6%
• FFOMS - 5.1%

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Cost of insurance year

Now let's determine the total annual amount.

In PF:
2 × 5205 rub. × 26% × 12 m. = 32479.20 rub.

For those born in 1967 or younger, the insurance portion will be:

2 × 5205 rub. × 20% × 12 m. = 24984 rub.

Cumulative part:

2 x 5205 rub. × 6% × 12 m. = 7495.20 rub.

If the payer was born in 1966 or older, the entire amount is contributed to the insurance portion. The amount of payment to the FFOMS will be:

5205 rub. × 5.1% × 12 m. = 3185.46 rub.

In 2015, there is no need to pay to the Territorial Compulsory Medical Insurance Fund.

The fixed payment in 2015 for individual entrepreneurs is paid only for themselves. For all individuals who work for individual entrepreneurs under contracts, insurance premiums are paid according to accrued payments in their favor.

The heads of collective farms pay similarly for themselves and members of peasant farms.

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Partial period calculation

In the case of starting a business activity in the middle of the billing period, the calculation is based on the number of full months. If a month is incomplete, the calculation is made based on the number of days of activity in that month.

For example, an individual entrepreneur was registered on August 12, 2015. Insurance premiums for individual entrepreneurs, fixed payments in 2015, in the Pension Fund will be as follows:

1. five full calendar months from September to December:
   2 × 5205 rub. × 4 months × 26% = 10826.4 rub.
2. incomplete month of July; the day of registration is taken into account (31-11 = 20 days):
   (2 × 5205 / 31) × 20 × 26% = 1746.19 rub.

This means that in total the individual entrepreneur needs to pay 12572.59 for 2015.

Please note that the minimum wage (minimum wage) is always taken for calculation as it was on January 1, even if it changed during the year, recalculation is still not carried out. Payments to health insurance funds are calculated in a similar way.

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Pension Fund

Since 2014, individual entrepreneurs have calculated a fixed amount of pension contributions based on the minimum wage. From this year, the amount of contributions to the Pension Fund also depends on the amount of income received by the entrepreneur in the billing period.

If the entrepreneur’s annual income does not exceed 300,000 rubles, then the amount of the contribution to the Pension Fund is determined as follows:

The minimum wage as of January 1, 2015 is 5,965 rubles (Federal Law of December 1, 2014 No. 408-FZ).

Let's calculate the fixed payment to the Pension Fund in 2015. The rate of insurance contributions to the Pension Fund budget in 2015 is 26%. The entrepreneur's annual income did not exceed 300,000 rubles. He must pay 18,610.80 rubles to the Pension Fund (5,965 rubles x 26% x 12).

If an entrepreneur’s annual income is more than 300,000 rubles, then he will have to pay an additional 1% to the Pension Fund on income exceeding this amount. 1% is calculated on income (income from sales and non-operating income listed in Article 346.15 of the Tax Code) without reducing them by expenses taken into account in “simplified” activities.

This opinion was expressed by the Ministry of Finance in a letter dated March 27, 2015 No. 03-11-11/17197. The financiers' explanation is as follows. As provided for in Article 346.15 of the Tax Code, when determining the object of taxation, “simplers” take into account income from sales (Article 249 of the Tax Code of the Russian Federation) and non-operating income (Article 250 of the Tax Code of the Russian Federation). The exceptions are:

· income under Article 251 of the Tax Code;

· income of individual entrepreneurs, subject to personal income tax at rates of 35% and 9%.

Moreover, when calculating the amount of income exceeding the limit of 300,000 rubles, the income determined according to the rules of this article is taken into account.

It follows that in order to calculate pension contributions from the amount of income of a “simplified” entrepreneur exceeding 300,000 rubles, it is necessary to take into account only income (income from sales and non-operating income) without reducing them for expenses. Moreover, regardless of what object of taxation the individual entrepreneur applies.

The total amount of contributions to the Pension Fund transferred for themselves by entrepreneurs with an income above 300,000 rubles is limited by a maximum amount. It is calculated as follows (clause 2, clause 1.1, article 14 of Law No. 212-FZ):

In 2015, the specified limit is 148,886.40 rubles.

In a word, if an entrepreneur’s income exceeds 300,000 rubles, then he calculates the amount of insurance premiums taking into account the excess income, and then compares the resulting value with the maximum amount of insurance premiums that can be transferred to the Pension Fund. If the calculated fixed payment exceeds the maximum, a fixed amount is paid to the Pension Fund - 148,886.40 rubles.

In 2015, the income of an individual entrepreneur working without employees amounted to 8,500,000 rubles. The amount of the insurance contribution to the Pension Fund will be 100,610.80 rubles. (5965 rubles x 26% x 12 + (8,500,000 rubles – 300,000 rubles) x 1%).

RUB 100,610.80< 148 886,40 руб. Поэтому в бюджет Пенсионного фонда предприниматель заплатит 100 610,80 руб.

note

From 2016, the minimum wage will be 6,204 rubles. Accordingly, the fixed payment to the Pension Fund in 2016 will be equal to 19,356.48 rubles (6,204 rubles × 26% × 12 months). And the maximum amount of pension contributions for individual entrepreneurs with an income of over 300,000 rubles next year will be 154,851.84 rubles (6,204 rubles × 8 × 26% × 12).

FFOMS

The amount of insurance contributions to the FFOMS is determined as follows (clauses 1 - 1.2 of Article 14 of Law No. 212-FZ):

The rate of insurance contributions to the Federal Compulsory Medical Insurance Fund in 2015 is 5.1%.

Thus, self-employed individual entrepreneurs in 2015 paid 3,650.58 rubles to the FFOMS (5,965 rubles × 5.1% × 12).

note

Considering that from 2016 the minimum wage will be 6,204 rubles, the fixed payment to the Federal Compulsory Medical Insurance Fund next year will be equal to 3,796.85 rubles (6,204 rubles × 5.1% × 12 months).

Summarize

If the annual income of a self-employed entrepreneur does not exceed 300,000 rubles, the minimum total amount of insurance contributions to the budgets of the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2015 is 22,261.38 rubles (18,610.80 rubles + 3,650.58 rubles). In 2016, this value will be 23,153.33 rubles (19,356.48 rubles + 3,796.85 rubles).

If the annual income of a self-employed entrepreneur exceeds 300,000 rubles, then the maximum possible contribution in 2015 is 152,536.98 rubles (148,886.40 rubles + 3,650.58 rubles). In 2016, the maximum contribution amount will be 158,648.69 rubles (154,851.84 rubles + 3,796.85 rubles).

note

Self-employed individual entrepreneurs do not pay contributions in case of temporary disability and in connection with maternity to the Social Insurance Fund of the Russian Federation. But they have the right to voluntarily enter into legal relations under compulsory social insurance and transfer insurance contributions for themselves (clause 5 of Article 14 of Law No. 212-FZ).

How to pay dues

The final payment of insurance premiums on income not exceeding 300,000 rubles must be made no later than December 31. Contributions calculated on income exceeding 300,000 rubles are transferred no later than April 1 of the year following the expired billing period.

Premiums can be paid in installments throughout the year (for example, monthly or quarterly) or in one lump sum for the year. Moreover, both calculated taking into account the minimum wage, and taking into account 1% of the amount of excess income. As the Ministry of Finance of Russia indicates in letter dated February 21, 2014 No. 03-11-11/7514, “contributions in the form of 1% of the amount of excess income can be paid by an individual entrepreneur from the moment the income is exceeded during the current year (clause 2, clause 1.1, art. 14, paragraph 2 of article 16 of Law No. 212-FZ).

What is considered a fixed payment?

Self-employed entrepreneurs using the simplified tax system with the object of taxation “income” can reduce the calculated “simplified” tax (advance tax payment) by the amount of paid fixed insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund (Clause 3.1 of Article 346.21 of the Tax Code of the Russian Federation).

A logical question arises: is it possible in this regard to consider the amount of insurance payments paid to the Pension Fund of the Russian Federation when the annual income exceeds 300,000 rubles as a fixed payment?

Some time ago, the Ministry of Finance did not object to reducing the single tax on contributions to the Pension Fund of the Russian Federation transferred from above-limit income.

A fixed payment, financiers reasoned, is the entire amount payable by a self-employed person for a billing period, taking into account his income. Consequently, this concept also includes insurance premiums paid in the amount of 1% of the amount of income exceeding 300,000 rubles (letters dated May 20, 2015 No. 03-11-11/28956, dated May 26, 2014 No. 03-11 -11/24969, dated March 28, 2014 No. 03-11-11/13900, dated February 21, 2014 No. 03-11-11/7515, dated January 27, 2014 No. 03-11-11/2737).

However, in letter dated October 6, 2015 No. 30-11-09/57011, the financial department changed its position. The Ministry of Finance stated that contributions to the Pension Fund, calculated at 1% of the entrepreneur’s income exceeding 300,000 rubles, do not apply to the fixed payment to the Pension Fund, which he pays for himself.

The financiers argued their position as follows. The amount of contributions is recognized as fixed, which is determined as a constant value using the formula as the product of the minimum wage by the number of months in a year and the corresponding tariffs of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. The amount of contributions to the Pension Fund in the amount of 1% of the amount of income exceeding 300,000 rubles for the billing period cannot be considered a fixed payment, since it is a variable amount and depends on the amount of income. And since contributions in the amount of 1% of income exceeding 300,000 rubles do not qualify as a fixed payment, this amount is not taken into account when calculating the “simplified” tax.

Of course, this interpretation of the term “fixed payment” did not please entrepreneurs. Experts have calculated that due to the impossibility of reducing the single tax on “pension” contributions calculated from excess revenue, the tax burden on entrepreneurs should increase by almost 20%.

As a result, the Russian Ministry of Finance nevertheless withdrew its letter dated October 6, 2015 No. 03-11-09/57011. Financiers have recognized that the amount of contributions in the amount of 1% of income exceeding 300,000 rubles per year can be considered a fixed amount of insurance premiums and the “simplified” tax can be reduced by it.

Thus, in 2015, the amount of tax under the simplified tax system can be reduced not only by the amount of a fixed payment of 22,261.38 rubles (18,610.80 + 3,650.58 rubles), but also by the amount paid to the Pension Fund in connection with excess annual income .

note

The tax calculated at the end of the year can be reduced only by fixed payments paid in the same year. Part of the insurance premiums paid next year can only be taken into account when calculating the “simplified” tax for the next year.

Let us explain this with an example.

Notary Klimov M.S., who uses the simplified tax system with the object of taxation “income” and works without employees, at the end of 2015 received income in the amount of 2,000,000 rubles, including:

For the first quarter – 400,000 rubles;
for half a year – 950,000 rubles;
for 9 months – RUB 1,550,000.

Klimov’s income exceeds 300,000 rubles. Therefore, the amount of insurance contributions to the Pension Fund must be calculated taking into account the excess of annual income. It will be:

RUB 35,610.80 = 18,610.80 rub. + (RUB 2,000,000 - RUB 300,000) x 1%. Since this amount does not exceed the maximum amount of contributions to the Pension Fund (RUB 148,886.40), the notary must pay this amount in full for his insurance in 2015.

In addition, he must pay contributions to the FFOMS in the amount of 3,650.58 rubles. Thus, the total amount of insurance premiums payable by Klimov will be 39,261.38 rubles. (RUB 35,610.80 + RUB 3,650.58).

Let’s say contributions to the Pension Fund in the amount of 18,610.80 rubles. from income not exceeding 300,000 rubles, as well as contributions to the Federal Compulsory Medical Insurance Fund in the amount of 3,650.58 rubles. Klimov made a lump sum transfer on April 20, 2015. And the amount of contributions to the Pension Fund from income exceeding 300,000 rubles, that is, 17,000 rubles. ((RUB 2,000,000 – RUB 300,000) × 1%), he will pay next year by April 1.

The advance payment due in the first quarter of 2015 will be 24,000 rubles. (RUB 400,000 x 6%).

At the end of the six months, Klimov must pay an advance payment in the amount of 10,738.62 rubles. = 950,000 rub. x 6% - (18,610.80 + 3,650.58 rub.) - 24,000 rub.

Based on the results of 9 months of 2015, Klimov should be paid 36,000 rubles. = 1,550,000 rub. x 6% – (18,610.80 + 3,650.58 rub.) – (24,000 rub. + 10,738.62 rub.).

At the end of the year, the tax payable will be 27,000 rubles. = 2,000,000 rub. x 6% - (18,610.80 + 3,650.58 rub.) - (24,000 rub. + 10,738.62 rub. + 36,000 rub.).

Contributions to the Pension Fund of the Russian Federation in the amount of 17,000 rubles, paid on income exceeding 300,000 rubles, do not reduce the “simplified” tax of the entrepreneur for 2015, since they will be transferred in 2016.

If the individual entrepreneur registered in the middle of the year

If an entrepreneur registers with the tax office in the middle of the year, then he determines the amount of the fixed payment of insurance premiums in proportion to the number of calendar months, starting from the month the business began. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

The registration certificate was issued to the entrepreneur on September 23. As of January 1, 2015, the minimum wage is 5,965 rubles. The entrepreneur operated for 3 full months (October, November, December) and 8 days of September.

September has 30 calendar days. At the end of the year he must pay:

To the Pension Fund of Russia – 5066.27 rubles. (RUB 18,610.80: 12 months × 3 months + RUB 18,610.80: 12 months: 30 days × 8 days);
in the Federal Compulsory Medical Insurance Fund – 993.77 rubles. (RUB 3,650.58: 12 months × 3 months + RUB 3,650.58: 12 months: 30 days × 8 days).

Here you will also find information on how to calculate and pay contributions from employee income.

Then you should be interested in the question of what fixed contributions does an individual entrepreneur pay for himself?? Details about.

Fixed contributions of individual entrepreneurs are not taxes

I’ll start, as they say, with the basics themselves. The first thing you need to know and understand is that fixed contributions of individual entrepreneurs are not taxes and the entrepreneur must pay them in any case whether he conducts his business or not.

These contributions are made by the entrepreneur to the MHIF (Compulsory Health Insurance Fund).

In the first case, Pension Fund contributions are deferred towards the future pension of the entrepreneur; in the second case, the entrepreneur receives so-called free medical care like any citizen of the Russian Federation.

It’s a bit of a stretch to call an entrepreneur’s fixed contributions, since the calculation of these contributions is tied to the minimum wage () which, as you know, increases annually and therefore the amount of contributions that an individual entrepreneur must pay for himself to the Pension Fund and the Compulsory Medical Insurance Fund is also growing.

Today we will look at the calculation of fixed contributions for 2015.

How to pay fixed fees

According to the law, an individual entrepreneur can pay fixed contributions for himself at his own discretion throughout the year. The main condition is that the amount of contributions be paid in full by December 31.

Here I would like to make a reservation: if you pay fixed contributions in quarterly installments, then the state gives individual entrepreneurs the opportunity to write off the paid contributions from taxes. If an individual entrepreneur does not have employees, then the entrepreneur has the right to write off 100% of fixed contributions from taxes.

If an individual entrepreneur has employees, then contributions can also be written off, but not more than 50% of the amount of tax payable.

Formula for calculating fixed contributions of individual entrepreneurs

1. The formula for calculating the contribution of individual entrepreneurs to the Pension Fund for 2015 = minimum wage * 12 * 26% + 1% (of an amount exceeding 300,000 rubles per year);
2. The formula for calculating the contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund for 2015 = minimum wage * 12 * 5.1%.

Now, in more detail about each of the contributions that an individual entrepreneur must pay for himself:

Fixed contribution of individual entrepreneurs to the Pension Fund for 2015

Before you start calculating individual entrepreneur contributions to the Pension Fund, you need to determine what annual income the entrepreneur had.

Contribution of individual entrepreneurs for themselves to the Pension Fund in 2015 with an income of less than 300,000 rubles.

If the entrepreneur’s annual turnover does not exceed 300,000 rubles. (this is especially true for), then the calculation must be made as follows:

Individual entrepreneur contributions to the Pension Fund 2015 = minimum wage*12*26% Where,

Minimum wage– the minimum wage, in 2015 it is equal to 5,965 rubles.

12 - the number of months for which the calculation is made (I take the year when calculating), you may have a situation where you did not open an individual entrepreneur from the beginning of the year - in this case, indicate the actual number of months that your individual entrepreneur was opened.

26% - pension fund rate.

Calculation of the individual entrepreneur's contribution to the Pension Fund of Russia 2015 for the full year (income less than 300,000 rubles)

Now let's do the calculation:

Individual entrepreneur's contribution to the Pension Fund in 2015 (for a full year) = 5965 (minimum wage) * 12 (number of months) * 26% (pension fund rate) = 18,610 rubles. 80 kop. – this is exactly the amount the individual entrepreneur must pay to the pension fund for the full year 2015.

The amount of the individual entrepreneur's contribution for the year to the Pension Fund of Russia 2015 = 18,610 rubles. 80 kopecks.

Calculation of the individual entrepreneur's contribution to the Pension Fund of Russia 2015 for an incomplete year (income less than 300,000 rubles)

Let’s assume that the individual entrepreneur opened in March 2015, then the calculation will look like this:

Individual entrepreneur's contribution to the Pension Fund for the partial year 2015 = 5965 (minimum wage) * 10 (number of months that the individual entrepreneur is open) * 26% (pension fund rate) = 15,509 rubles.

In total, for 10 months of its activity from the moment of opening, the individual entrepreneur must pay to the Pension Fund an amount of 15,509 rubles.

Calculation of an individual entrepreneur's contribution to the Pension Fund in 2015 with an income of more than 300,000

We will also carry out calculations for two cases:

1. Calculation of the individual entrepreneur's contribution to the Pension Fund for the full year;
2. Calculation of the individual entrepreneur's contribution to the Pension Fund for less than a full year.

Calculation of individual entrepreneur contributions to the Pension Fund for the full year (income over 300,000)

Let’s assume that the entrepreneur’s annual turnover was 1,345,000 rubles.

To calculate, we use the same formula, but with +1% for more than 300,000 rubles.

Individual entrepreneur's contribution to the Pension Fund for 2015 (for a full year) = 5965 (minimum wage) * 12 (number of months) * 26% + 1% of the amount that exceeds the turnover of 300,000 rubles. = 18,610.80 + 1%(1,345,000 – 300,000) = 18,610.8 (amount of contribution to the Pension Fund for the year) + 10,450 (this is 1% of the amount that exceeds the turnover of 300,000 rubles) = 29,060 rubles . 80 kop.

This calculation, as you understand, is for a specific example.

Now let’s calculate the fixed contribution to the Pension Fund for this case, but let the entrepreneur open an individual entrepreneur in the month of May.

Calculation of the individual entrepreneur's contribution to the Pension Fund for 2015 (partial year) income more than 300,000

We count how many months from the moment of registration of an individual entrepreneur until the end of the year, including the month in which the individual entrepreneur was registered, for our case (May, June, July, August, September, October, November, December), it turned out to be 8 months.

Contribution of individual entrepreneurs to the Pension Fund of 2015 (for an incomplete year) = 5965 (minimum wage) * 8 (number of months in our case) * 26% + 1% (1,345,000 – 300,000) = 12,407.2 + 10,450 = 22,857 rub. 20 kopecks

I hope that I carry out the calculations in an accessible manner and that everything is clear to you; in the video that will be attached to the article, I will explain everything again.

The maximum value of the Pension Fund for Individual Entrepreneurs in 2015

There is one good news, there is still a ceiling for paying contributions to the Pension Fund for individual entrepreneurs.

The maximum value of an entrepreneur's contributions to the Pension Fund for himself is the ratio to 8 minimum wages.

In 2015, the maximum amount of individual entrepreneur contributions for himself to the Pension Fund is: 5965 * 8 (minimum wage) * 12 * 26% = 148,886 rubles. 40 kopecks – this is the maximum value of the individual entrepreneur’s contribution to the Pension Fund, that is, in 2015 you cannot pay a contribution to the Pension Fund more than this amount.

Calculation of the individual entrepreneur's contribution to the Compulsory Medical Insurance Fund for 2015

Everything is simple here: the formula for calculating individual entrepreneurs in the Compulsory Medical Insurance Fund for 2015 = 5965 (minimum wage) * 12 * 5.1% = 3,650 rubles. 58 kopecks

If the year is not full, then the situation is the same as with the Pension Fund, you simply change 12 (the number of months in a year) by the number of months that your individual entrepreneur is open.

Fixed contribution of individual entrepreneurs in 2015 up to 300,000 rubles.

The fixed contribution of an individual entrepreneur consists of a contribution to the Pension Fund and the Compulsory Medical Insurance Fund; for 2015, the amount of the fixed contribution will be as follows: 18,610 rubles. 80 kopecks + 3,650 rub. 58 kopecks = 22,261 rub. 38 kopecks

This amount must be paid by December 31, 2015.

If your income exceeds 300,000 rubles, or you did not start working from the beginning of the year, then the amount of the fixed contribution will be different. For each specific case it is necessary to carry out your own calculations.

You can calculate individual entrepreneur contributions even for an incomplete month, but you won’t be able to save much here, so I recommend that you limit yourself to monthly calculations to avoid confusion.

When to pay to the Pension Fund 1% over 300,000

It is clear that until the year ends, you will definitely not be able to calculate the amount of the Pension Fund tax of 1%, which you must pay for a turnover of over 300,000 rubles. in year.

Therefore, for individual entrepreneurs, the state has established deadlines by which 1% must be paid; the deadline is April 1 of the year following the reporting year.

That's all! The topic may seem complicated, but the main thing here is to understand it once and then no questions will arise.

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If you have questions, you can ask them to me in my group on the social network VKONTAKTE “