Today, we will be interested in what fixed payment IP should make to the treasury of the state. In addition, it is worth knowing what, in principle, contributions are taxed by entrepreneurship. It is always important to know and understand what awaits us in the future. Individual entrepreneurs, as a rule, assume quite a lot of obligations. They are required to make certain payments. Sometimes you can "evade" from paying fixed fees for one reason or another. It’s important to know about all this.
What is it
So, the first thing to do is figure out what constitutes a fixed payment. Individual entrepreneurs must pay it annually. Only in rare cases can one evade him, and then not on an ongoing basis.
Fixed payments - this is a certain amount of money established by the state, which is paid to the Pension Fund of Russia, as well as to the FFOMS. Why do you have to make payments? For your own insurance. A private entrepreneur, as well as any businessman, must make these payments.
Until 2014, they were really fixed. But now in the Russian Federation there are new laws that actually made payments individual. You can’t say exactly how much you have to pay for a given period.
How not to pay
Actually, sometimes a private entrepreneur can evade such contributions to the state treasury. This is not too common. After all, the reasons are actually rare. Often, IPs do not encounter them at all.
What periods are not subject to payments to the Pension Funds, as well as to the FFOMS? Firstly, military service. As long as the entrepreneur “defends the homeland”, he has the right not to deposit funds in the state treasury. Secondly, while caring for a baby up to one and a half years old, as well as disabled people of the 1st group or for elderly people who have reached the age of 80 years.
True, there is one small feature. If you conducted entrepreneurial activity during the indicated periods, then you will have to make fixed contributions. So, there is no way to get rid of them as such. Unless, in general, refuse to run your own business.
BASIC
Now it is worth paying attention to the fact that a fixed payment in the PF will depend on your tax system. The first option that only takes place is the use of OSNO. A fairly common type of taxation, which is "by default" available to all types of activities.
Here, the size of our payment today will depend on income. However, as in all other cases. In this case, only your profit is taken into account. So, expenses do not play a role. Therefore, often these payments can simply be huge.
In principle, these are all the features that you should know. But only on mandatory contributions to the PFR and FFOMS payments do not end there. Individual entrepreneurs must also pay taxes. Which ones?
Taxes for OSNO
The general taxation system is one of the most comprehensive in terms of tax contributions to the state treasury. So, you have to prepare for the fact that you will need to pay a lot. In any case, in percentage terms.
The first thing is the income tax. For IE, the size is 13%. But LLC is not lucky. And legal entities too. They will have to give 20% of the profits. Plus to everything? all are subject to property tax in the established amounts (if any). Last payment is VAT. It makes up 18% of the goods you sold. This is where all payments end.
UTII
You will also have to give a certain amount of money and at UTII. Or, as it is also called, "imputed". With all this, a fixed payment of IP will depend on your income. This rule applies to all tax systems.
Only will be taken into account imputed income. It is indicated in line 100 of section 2 in the relevant declaration. If there are several such sections, you will have to sum them up in order to find out how much to transfer to the FFOMS and the Pension Fund of Russia.
Patents
No matter how strange it sounds, obligatory payments take place even with the patent system. It's no secret that citizens who have chosen this type of taxation are exempt from paying taxes. They just buy a patent for a certain period. And this is considered payment for the conduct of an activity.
Only now, no one cancels the mandatory payments to the PFR and FFOMS. How to count them? Here it is necessary to take into account the estimated profit of the entrepreneur. More precisely, a potential income. In other words, the amount of your contributions will directly depend on the value of the patent you acquired. So, in different regions for this or that activity you can pay unequal fees. You should not be surprised at this, it is quite normal.
"Simplified"
In practice, SP USN is increasingly being selected. Income and expenses in this tax system play an important role. More precisely, the first point is more significant for us. It will depend on him how much the payments to the Pension Fund of the Russian Federation in a given year will amount to.
With a simplified taxation system, you will have to pay as much as 5 to 15% of your profit (under the "income-expenses" scheme) or 6% (when there are no expenses, only profit) as tax payments. The amount of fixed payments by IP will vary, depending on this. The greater the profit, the higher the premiums at one point.
Fixation
There are some restrictions and rules that will help us bring specificity to our current issue. The thing is that the minimum and maximum fixed payment (FE pay contributions without fail) has. So, you have to find out about them.
To begin with a minimum. You will pay a certain amount of money, both to the Pension Fund and to the insurance company (for medical insurance). With all this, the payments here are different. Significantly, very much so. Only from year to year are they recounted.
So, for example, the fixed payment of FE 2016 in the PFR will be 19 356 rubles and 48 kopecks. That is how much it is supposed to annually transfer to the Pension Fund. And this rule applies to all individual entrepreneurs. But the minimum insurance is 3,796 rubles 85 kopecks. That is what the average businessman pays on average.
High income
Among other things, it is worth paying attention to some features that a fixed payment in the PF has. In Russia, there are rules for calculating thereof. At least we already know. But it is not always the exact amount that is paid to the Pension Fund. But FFOMS receives the same monetary compensation constantly.
In addition, you will need to add to the contributions of 1% of your profit, when the amount of income per year is more than 300,000 rubles. Due to this deduction, it is not difficult to guess, will increase. But the limit also takes place here. Otherwise, under certain circumstances, the entrepreneur would have to pay huge amounts of money. Sometimes unprofitable. And in this case, any sense is lost to conduct your own business. Especially if you work "for yourself" and without third-party employees.
Maximum
The limit of a fixed payment, as we have found, is true. Moreover, restrictions are imposed only on contributions to the Pension Fund of Russia. At the same time, it is worth paying attention to the fact that the FFOMS constantly receives only the same amount of money.
As already mentioned, the amount of deductions will increase by 1%, provided that the annual profit of an individual entrepreneur exceeds the "bar" of 300,000 rubles. Then you will have to give extra money to the state treasury. But how many under such circumstances will be the maximum?
According to modern legislation, you can count on the maximum payment of 135,495 rubles and 36 kopecks. That is, over these deductions from one individual entrepreneur payment cannot be recovered.
Counting
Thus, you can calculate how much you can pay per year to the state treasury under the guise of mandatory payments. And this is only without taxes. If you take into account only money transferred to the Pension Fund, as well as medical insurance.
Initially, 19 356 rubles 48 kopecks (in the FIU) and 3 796 rubles 95 kopecks (FFOMS). And additionally, if your profit is more than 300,000 per year (rubles, of course), then 1% is transferred to the "pension". The maximum that only takes place is known to us. So, we can say for sure which payment will be the largest. In practice, to be honest, it is rare.
Summarize 19 356.48 and 135 495.36. This will result in an amount equal to 154,851.84. That is how much the maximum fixed payment of FE 2016 to the Pension Fund of Russia will be. Plus now you can add here additional deductions for health insurance. As already mentioned, this is 3,796.95. In the end, we get that the maximum of fixed payments that can only be placed on the shoulders of an individual entrepreneur is 158,648.79.
What else to pay for
Mandatory payments for individual entrepreneurs do not end there. As we have already found out, now it will still be necessary to pay certain taxes. They depend on your tax system. In the case of OSNO and STS, everything is clear. But what about other scenarios?
Everything here is also quite simple. In any case, with a patent for sure. Indeed, in the circumstances, you will not need to pay anything at all. That is, you buy a patent for a certain period of time, and then just make fixed contributions to the FIU and FFOMS. And nothing more.
UTII means the payment of a fixed tax. And one. But the exact amount depends on a huge number of factors and components. For each type of activity they are different. For example, the size of the room, the amount of transport used to carry out the activity, as well as the region of your residence. You need to find out the exact data from the tax authorities in your area for a specific year and area of activity.
Some formulas
By the way, sometimes you can use special formulas that will help you know exactly how much compulsory payments will be (without taxes) in a particular case. Remembering them is pretty easy. Although, as a rule, the state calls the “minimums” in specific amounts, citizens do not need to make any additional calculations.
On what basis will contributions to the FIU and FFOMS be determined? It all depends on what kind of payment is involved. So, for example, in the Pension Fund you will have to carry out the calculations according to the formula: minimum wage * n * 26% + (1% of the amount of more than 300 thousand rubles per year). Here n is the number of months for which payment is made. Most often, the indicator is 12 (i.e., a calendar year).
But for health insurance you will have to give the amount that will be obtained after using the formula: minimum wage * n * 5.1%. The indicator "en" is similar to the previous option. That is, this is the number of months for which payment is made. Nothing difficult or special. Only often very few people use such formulas. The government prefers to initially provide specific data regarding fixed contributions. So, try to take this into account.As you can see, you can always independently calculate how much you owe to the state for conducting its activities. The main component here is your profit. The higher it is, the more payments will be made at a certain moment. In fact, to understand all this is not too difficult. The vast majority of entrepreneurs pay contributions without taking into account any particularities. Only 23,153 rubles 43 kopecks.
