Regardless of the profitability of the activity and the form of taxation, the entrepreneur must transfer contributions to the FIU. In 2016, the total fixed payment amount is 23.15 thousand rubles. If an individual entrepreneur is registered during the year, the contribution amount is calculated and calculated for the period of actual work by days. Let us consider in more detail what pension taxes an individual entrepreneur should pay in 2016.
Who should pay?
All individual entrepreneurs must pay fixed contributions to the budget. The amount does not depend on the income received, it should be charged to the budget, even if the activity for the reporting period was not carried out. The total contribution amount has not changed since 2015 and amounts to 23,153 rubles. It is installed once a year and depends on the minimum wage.
The mandatory fixed contribution is distributed between the FIU (19,357 rubles) and the FFOMS (3,797 rubles). The full amount must be transferred in a lump-sum payment or in installments by the end of the current year. Usually payment is made quarterly. If the income of a private entrepreneur for a calendar year exceeds 300 thousand rubles, then the pension tax for individual entrepreneurs increases by 1%. At this rate, amounts exceeding the specified limit are taxed. The rest of the contribution must be paid to the budget until March 31 inclusive of the following year.
How is the amount of income calculated?
For those withholding personal income tax and pension taxes, STS is calculated on the basis of actually received income from carrying out activities. For “chief executives”, the basis for calculation is 1% of revenues exceeding 300 thousand rubles, for “patents” - the potential profit.
Payment
Pension taxes are calculated depending on the minimum wage. The maximum amount of income on which fees are charged is 300 thousand rubles. The calculation is carried out according to the following formula:
- PFR = minimum wage x T x M, where
Minimum wage - for 2016 is set in the amount of 6.2 thousand rubles .;
T - tariff (26%);
M is the number of months in a year.
In 2016, the amount of a fixed payment is:
- FIU = 6.2 x 0.26 x 12 = 19,356.48 rubles.
The calculation of the collection in the FFOMS is carried out according to the same formula, only the tariff is set at 5.1%:
- FFOMS = 6.2 x 0.051 x 12 = 3796.85 rubles.
The total payment amount is 23 153.33 rubles.
What pension tax should be transferred to the budget if the income of an individual entrepreneur exceeds 300 thousand rubles? The maximum insurance premium is limited to eight times the minimum monthly rate:
- PFR poppy = (6204 x 8) x 0.26 x 12 = 154 852 rub.
Example
We calculate the amount of a fixed payment, provided that the annual cash flow of the individual funds amounted to 140 thousand rubles. Since 140 <300, an additional 1% is not charged.
FIU = 6204 x 12 x 0.26 = 19 356.48 rubles.
FFOMS = 6.2 x 0.051 x 12 = 3796.85 rubles.
Suppose that IP income for the year amounted to 528 thousand rubles. In this case, an amount in excess of 300 thousand rubles. (228 thousand rubles), 1% should be additionally charged.
PFR = 6204 x 12 x 0.26 + 0.01 x 228 = 19 356.48 + 2280 = 21 636.48 rubles.
Special conditions
Single pension tax is paid from the moment of registration of individual entrepreneurs. If a private entrepreneur received a certificate in May (the fifth month in a row), then the fixed contributions for him will be as follows:
MHIF = minimum wage x (12-4) x 0.051 = 2531.23 rubles.
FIU = minimum wage x 8 x 0.26 = 12 904.32 rubles.
Payment
Pension taxes to the budget should be transferred without dividing by the FIU and MHIF. Distribution is carried out on the basis of IPF data and the selected pension option. For heads of peasant farms, a special procedure for the payment of contributions is provided, according to which additional payments are made to the budget for each member of KHK.
Starting January 1, 2016, new BCC for the payment of contributions were introduced.
| № | Kbk | Payment |
| 392 1 02 02140 06 … | In the FIU | |
| 1 | 1100 160 | Fixed payment (income does not exceed 300 thousand rubles) |
| 2 | 1200 160 | Fixed payment (income exceeds 300 thousand rubles) |
| 3 | 2100 160 | Penny |
| 4 | 2200 160 | Interest |
| 5 | 3000 160 | Fine |
| 392 102 021 0308 … | At the MHIF | |
| 1 | 1011 160 | Fixed payment |
| 2 | 2011 160 | Penny |
| 3 | 3011 160 | Fine |
Pension tax for individuals with employed employees
If the payer of contributions relates immediately to two categories - individual entrepreneur and employer, he pays funds to the budget for each of the following reasons.
| Categories | 2016 year | |
| PFR,% | MHIF,% | |
| Payers of the general taxation system | 22 + 10 | 5,1 |
| IP on the patent system | 20 | 0 |
| Pharmacy organizations, including IP, with a license for pharmaceutical activities; organizations located on the STS and engaged in social services, research, development, engaged in education, charity, healthcare, culture and art | ||
| IE with the status of a resident of the technology-innovative zone, carrying out tourist and recreational activities | 8 | 4 |
| IP on the simplified tax system | 20 | 0 |
| Payers of contributions with the status of resident of territories of advanced economic development | 6 | 0,1 |
Pension tax must be paid for the current period until the 15th of the next. If the last day of settlements falls on a weekend, the deadline is postponed to the next business day. Unpaid installments are recoverable. Details on the transfer of funds to the budget are indicated in the table below.
| № | KBK 392 1 02 02010 06 ... | Payment |
| 1 | 1000 160 | Contributions |
| 2 | 2100 160 | Penny |
| 3 | 2200 160 | Interest |
| 4 | 3000 160 | Fines |
In order not to get confused with the details when transferring funds to the budget, it is better to use the service on the PFR website.
Payment of Contributions
To transfer funds to the budget for these taxes, a special form of payment system "PD-4sb tax" is used. In this document, in addition to bank details, there is also information about the payer (TIN, registration number in the FIU), the budget classification code is indicated. Actual information on this item can be found on the website of the FIU. It is better to pay receipts through a branch of Sberbank.
Even if an individual entrepreneur simultaneously works under an employment contract and pays contributions to the budget through the employer, this does not exempt him from transferring fixed payments. Calculations of the amount of fees are carried out from the moment of registration of the IP, even if it was not at the beginning of the year.
Payment reporting
Firstly, since 2012, entrepreneurs who work without employees have not submitted any reports.
Secondly, you need to save all paid receipts for payments to the budget. To find out if a payment has been credited for the current period, you should call the regional FIU department.
The amount of fees paid can be reduced by the calculated amount of tax at a rate of 6%. But this rule applies only to disciplined entrepreneurs, that is, those who pay all fixed payments before the end of the year.
Thirdly, entrepreneurs who have or have had hired employees during the year must submit reports to the FIU.
Personified accounting is a system of accounting data on insurance and funded pensions created in the Russian Federation. When a person begins to work, an individual personal account (ILS) is set up for him in the PF, on which information about seniority for life is collected. The more funds will be accumulated on it, the higher the pension.
Reporting deadlines
From 2015, information on personified accounting is submitted to PFV quarterly until the 15th day of the second month of the next period., I.e.:
- for the 1st quarter - until May 15th;
- for the 2nd quarter - until August 15th;
- for the 3rd quarter - until November 15th;
- for the 4th quarter - until February 15 of next year.
List of documents
The FIU also needs to provide:
- Form RSV-1 (data on assessed and paid contributions).
- Form ADV-6-2 (inventory of data transmitted to the FIU).
- Form ADV-6-3 (an inventory of certificates of assessed and paid contributions, insurance experience transferred to the FIU).
- Form SZV-6-1 (information on assessed and paid contributions for pension insurance and on the experience of the insured person).
- Form СЗВ-6-2 (information on assessed and paid contributions for pension insurance and on the experience of all employed employees).
Contribution Reduction
The individual income tax on personal income tax, which is located on the STS “income” scheme, can be reduced by 100% (individual entrepreneur without employees), by 50% (individual entrepreneur with employees) of the calculated but not transferred payment for the quarter, half year, 9 months, and year. Calculations are carried out in this way:
- for the first quarter: for the transferred amount until April 25;
- for the second quarter: for all transferred amounts until July 25;
- for the third quarter: for all transferred amounts until October 25;
- for the fourth quarter: for all transferred amounts until April 30 of the next year.
It is not always appropriate to break the payment amount into 4 parts. If there was no income in one of the quarters, it is better to divide the payment into three parts and transfer it to the periods when the individual entrepreneur received income. The main thing is that by the end of the year the entire amount of payments has been fully paid. All of the funds listed should be considered cumulative.
The 1% payable can be added to the deduction, but only in the period for which the payment has passed. That is, if contributions in the amount of 6 thousand rubles. were paid for the first quarter, then a deduction for the same amount can be made when calculating the advance for the same period. The pension tax of an employee who works for an individual entrepreneur located on the USN can be taken into account when calculating advance payments of up to 50%.
Under the “Income minus expenses” taxation scheme, all contributions paid (for individual entrepreneurs and employees) are expensed and are used to reduce the basis for calculations and not the payments themselves. You can reduce the advance amount to 100%. Calculations are carried out according to a similar principle: from advance payment all transferred amounts are deducted to the budget for the current year.
IP on UTII
Entrepreneurs who are on UTII can reduce the insurance pension tax by the amount of paid contributions (for individual entrepreneurs and employees) in the current quarter to 50-100%, depending on whether the individual has employees or not.
Since UTII income is usually about the same for a year, it is better to divide the total amount of fixed payments into four parts and pay them quarterly. Just like with the STS, 1% of the contributions can be deducted in the period when the payment went. This condition applies only to individuals who do not have employees.
Entrepreneurs who have employees can reduce up to 50% of imputed tax. But they do not include insurance premiums. This restriction applies only to quarters in which the individual entrepreneur had employees. If pension taxes are listed in one payment per year, then you can take them into account when calculating the advance payment in the period in which they were credited to the PRF account.
IP on PSN
The value of the patent does not reduce the pension tax. The amount of the fee is transferred in rubles from the settlement account of the individual entrepreneur. Entrepreneurs who do not have employees can reduce the fees payable under the “simplification” and UTII to 100% of the payments made to the budget. All fees are transferred from the moment of registration until the closing of the private entrepreneur.
The increase in the minimum wage
From 07/01/2016 the subsistence level increased by 7.5 thousand rubles. The change in the minimum wage will affect the size of salaries. According to Art. 133 TC, the salary should be higher than the minimum wage. With its increase, the lower acceptable limit will increase. For violation of this requirement, the company faces a fine of 50 thousand rubles. Only employees who within a month have fully complied with the norm and have worked the required number of hours can refer to a full-fledged minimum wage.
Increase minimum wage also affects the size of many compensations and social benefits. On this basis, benefits for temporary disability are calculated if the average monthly wage of a worker is below the minimum allowable amount, maternity benefits, and childcare. District coefficient - This is the type of compensation that accrues for work in harsh climatic conditions. It is used to calculate the average daily earnings, which depends on the size of the minimum wage.
From past experience, we can say that the growth of the minimum wage creates unemployment, and informal employment is increasing. The burden on the budget and average salary is growing. After an increase in the minimum wage, the size of fines, penalties, fees to the state treasury will increase. This, in turn, will affect small businesses.
Workers who are paid salary "in an envelope", and officially minimal is shown, will be in a better position. The change in the minimum wage will affect the amount of deductions for the future pension.
For next year, fixed contributions will grow and amount to: 23.4 thousand rubles. (FIU) and 4.59 thousand rubles. (FFOMS). The maximum amount of fees is 187.2 thousand rubles.
