Nowadays, individual entrepreneurship is a common form of doing business. As well as large organizations, all legal rules regarding financial and tax accounting and reporting apply to individual entrepreneurs. Therefore, any individual entrepreneur, regardless of the type of activity, is obliged to regularly pay insurance pension contributions. The IP contribution system is regulated by Federal Law No. 212 of July 24, 2009. Fixed deductions are adjusted annually. Their change depends on several factors.
The concept of insurance contributions to the Pension Fund
For each officially registered employee, the employer is obliged to make social payments to extrabudgetary funds, in particular contributions to the pension fund. Also, any individual entrepreneur should implement them. This is done in order to accumulate money to support working citizens in the event of an insurance situation. At such moments, specialized funds pay them certain amounts established by law. For a pension fund, an insured event is the achievement of a person's retirement age.
When is the accrual of contributions
The calculation of insurance premiums is made on any official income of full-time and non-staff employees. Individual entrepreneurs pay a fixed amount. The exception is some factors:
- Payment of sick leave.
- Various compensation.
- Material aid.
- Traveling.
- Property rental.
The current legislation clearly defines the list of persons obliged to make pension contributions. The following categories are included in it:
- Large and small employer organizations.
- Individual entrepreneurs.
- Unregistered individuals.
- Employers employers.
- Private practitioners, including lawyers and notaries.
The amount of contributions of the entrepreneur to the FIU
For workers and employees receiving wages, pension contributions are paid by the employer from their own profits. At individual entrepreneurs there is no salary. Their main income is the profit received from the results of their activities. For each specific period of time, the amount may vary. In addition, it depends directly on the entrepreneur himself. It turns out that it is very difficult to calculate what pension contributions an individual entrepreneur should make depending on his income (i.e., profit). Therefore, the law defined fixed payments for such persons.
The moment from which the individual entrepreneur begins to pay pension contributions is determined from the day the business is opened. It is stipulated by law. Termination of pension contributions is possible only after deregistration of the entrepreneur. Their size is fixed and is not related to the amount of profit, the availability of employees and the absence of operations of economic activity. Social contributions will have to be paid to the individual receiving the salary, provided that the deductions have already been calculated.
Payments to the pension fund for 2015 for individual entrepreneurs
Since 2014, the amount of fixed pension contributions of an entrepreneur depends on the value of the approved minimum wage, and the calculation of these contributions is related to the annual income of the individual entrepreneur. The current legislation for 2015 minimum wage is set at 5965 rubles. Even if the minimum wage changes during the year, the fixed payments of the contributions in question are not recalculated.
Pension contributions of an entrepreneur whose income for a calendar year did not exceed 300 thousand rubles are calculated by multiplying the monthly minimum wage and 26%. And then it all adds up over the year. As a result, in 2015, entrepreneurs will send an amount of 18610.80 rubles to the pension fund. The 26% tariff is built in two parts (10% joint and 16% individual). According to innovations in the legislation, from the beginning of 2014, the deduction rate became subject to dividing into the pension and insurance part only by individual entrepreneurs who entrusted their funded part to non-state pension funds. In such circumstances, the pension fund gets only 20%, and 6% are sent to non-state pension funds.
With the amount of annual income exceeding 300 thousand rubles, the fixed part of the pension payment increases by 1%. It is superimposed on an amount exceeding the income limit. At the same time, annual deductions to the IP pension fund have limitations and cannot exceed a fixed amount calculated depending on eight minimum wages.
Methods and terms of payment of pension payments for individual entrepreneurs
The FIU, like any other extrabudgetary fund, belongs to the category of bodies to which transfers are made without fail. And some are carried out additionally on a voluntary basis. Then the IP starts commercial activity and begins to make payments to the Pension Fund of Russia with a fixed amount or divided into equal quarterly, monthly payments. It is important that contributions to the pension fund be credited no later than the last day of the year.
Paying fixed contributions to the FIU can be one receipt. The division of the amount into the funded and insurance parts is carried out already in the fund itself.
Monthly, quarterly or annual transfers of pension insurance payments are made in an unrounded amount, taking into account kopecks. Otherwise, these underpaid pennies will grow into significant amounts of fines and penalties.
An individual entrepreneur can transfer pension contributions with the help of a payment order or independently on receipt at any branch of Sberbank.
Reporting IP on pension contributions
Since 2012, the procedure for reporting to the pension fund has been simplified for entrepreneurs, or rather, it has been canceled altogether. There is no need to submit income information. Until June 15, these data will be provided by the relevant authorities on the figures of IP tax returns. Pension contributions are calculated and subject to mandatory accounting only in the personal accounting of the entrepreneur, as they make up his expenses. At the same time, if declarations are not received by the tax authority, then income data will not be received by the pension fund. Then, after mid-June, the FE will receive an invoice for the payment of the maximum fixed amount of pension contributions calculated for eight minimum wages summed for the year.
Conclusion
It remains to add that in 2015, pension payments for an entrepreneur are very significant, especially for citizens with a small or irregular business. Therefore, when the IP closes, it is better at the same time to notify the pension fund yourself, rather than wait until these data are passed on to the relevant authorities. There are times when for the period of time until the fund reaches the information, pension contributions still have to be paid.
