Contributions for IP in. Fixed payment to the pension fund for individual entrepreneurs. Types and amount of IP payments

Regardless of whether the state has individual entrepreneur wage-earners or not, he is obliged to pay the mandatory insurance premiums to the Pension Fund and the Compulsory Medical Insurance Fund for themselves. The amount of these obligatory payments is calculated on the basis of the minimum wage indexed annually in accordance with the current legislation.

What is an individual entrepreneur in 2016, and during what period of time is it necessary to pay them?

The procedure for calculating insurance premiums for individual entrepreneurs

In 2016, the minimum wage established in Russia by Federal Law No. 376 of December 14, 2015 is 6,204 rubles. Based on it, the amount of the mandatory fixed payment is calculated:

to the Pension Fund: 6,204 x 12 x 26% = 19,356.48 rubles;
to the Compulsory Medical Insurance Fund: 6,204 x 12 x 5.1% = 3,796.85 rubles.

In the event that the annual income of an entrepreneur exceeds 300,000 rubles, he will need to pay to the Pension Fund the estimated part of insurance premiums in the amount of 1% of the amount of annual income exceeding 300,000 rubles. At the same time, the total payment to the Pension Fund cannot exceed a value equal to the minimum wage multiplied by 8, i.e. 6,204 x 8 = 49,632 rubles.

According to paragraph 7 of Art. fourteen federal law No. 212 of July 24, 2009, if in the billing period an individual entrepreneur did not carry out activities that bring him income, and this fact is documented, he is exempted from the obligation to pay mandatory insurance premiums.

Deadlines for making mandatory insurance payments

In accordance with Part 2 of Art. 16 of Federal Law No. 212 of July 24, 2009, the fixed part of the contributions must be paid no later than December 31 of the reporting year. You can make a payment in any convenient way: at a time or by depositing funds once a month, quarter, half a year, etc.

The estimated part of contributions to the Pension Fund (1% of the amount over 300,000 rubles) must be paid before April 1 of the year following the reporting one.

So, an individual entrepreneur is obliged to pay insurance premiums for himself to the Pension Fund and the Compulsory Medical Insurance Fund. If the amount of annual income does not exceed 300,000 rubles, this amount is fixed and is calculated based on established by law SMIC. If the specified amount is exceeded, the individual entrepreneur must pay an additional contribution to the Pension Fund, the amount of which is 1% of the amount over 300,000 rubles.

Good day! Today I want to write an article about fixed contributions of individual entrepreneurs in 2016, just before that, I wrote an article about the year and we will need it to calculate the contributions that an individual entrepreneur must pay to the Pension Fund of Russia (Pension Fund of Russia) and to the Compulsory Medical Insurance Fund (Compulsory Medical Insurance Fund).

And so, we proceed to the calculation of the entrepreneur's contributions:

Formula for calculating contributions to the PFR and MHIF 2016

Of course, you understand that in order to make any calculations, we need formulas.

The formula for a fixed contribution of individual entrepreneurs to the FIU

PFR contribution \u003d minimum wage * 12 * 26% + 1% of (the amount exceeding the turnover of 300,000 rubles per year), where:

PFR contribution- directly the amount of a fixed contribution that an individual entrepreneur must pay in Pension Fund;

minimum wage

12 - the number of months for which the contribution is paid (in our case, we consider for the year and therefore 1 year = 12 months);

26% - the interest fee that needs to be paid by the individual entrepreneur to the FIU;

1% - if the entrepreneur's turnover exceeds 300,000 per year, then in addition to this amount, the individual entrepreneur must pay 1% of the amount that exceeds 300,000 rubles.

It sounds complicated, but when we give examples, everything will become clear.

The formula for a fixed contribution of individual entrepreneurs to the MHIF

MHIF contribution = minimum wage * 12 * 5.1%, where:

MHIF contribution- the amount of the fixed contribution of the MHIF that the individual entrepreneur must pay for the year;

minimum wage- the minimum wage;

12 – number of months (year);

5,1% - the interest contribution that the individual entrepreneur must pay to the MHIF.

Now let's calculate how much the contribution of the MHIF IP must pay in 2016:

Calculation of the MHIF contribution for individual entrepreneurs in 2016

MHIF contribution = 6,204 rubles. (Minimum wage 2016) * 12 (number of months) * 5.1% (FOMS rate) \u003d 6204 * 12 * 5.1% \u003d 3,796 rubles. 85 kop.

3 796 rub. 85 kop. - it is this amount that the individual entrepreneur must pay for 2016 to the MHIF.

If you started a business not from the beginning of the year, then instead of 12, substitute in the formula the number of months that have passed since the registration of the IP.

An example of calculating the contribution of an individual entrepreneur to the FIU 2016

The calculation of the fixed IP contribution for the pension fund is made according to several formulas and it depends on the total turnover Money entrepreneur for a year.

Calculation of a fixed contribution of an individual entrepreneur to the Pension Fund of the Russian Federation when the turnover is less than 300,000 rubles. in year;
Calculation of a fixed contribution of an individual entrepreneur to the Pension Fund of the Russian Federation when the turnover is more than 300,000 rubles. in year.

Calculation of the IP contribution to the FIU with a turnover of less than 300,000 rubles.

For example, suppose that the annual cash turnover of the IP amounted to 137,000 rubles. (in fact, the amount can be any, the main thing is that it should be less than 300,000 rubles.)

We will calculate the entrepreneur's contributions to the FIU:

Contribution to the FIU= 6,204 rubles. (Minimum wage 2016) * 12 (number of months in a year) * 26% (PFR interest rate for individual entrepreneurs) = 6204 * 12 * 26% = 19,356 rubles. 48 kop.

As you can see from the formula, we are missing 1%, as you understand, due to the fact that this percentage is taken from the amount over 300,000 rubles, according to the condition, we assumed that the turnover was 137,000 rubles.

137 000 < 300 000 (следовательно 1% в формуле просто убирается, точнее он равен 0)

Calculation of the contribution to the PFR with a turnover of more than 300,000 rubles.

As an example, suppose that the annual turnover of the entrepreneur was 528,100

In this example, the calculations of individual entrepreneur contributions to the FIU will look like this:

IP contribution to the FIU= 6,204 rubles. (minimum wage) * 12 (number of months in a year) * 26% + 1% * (528,100-300,000) = 6204 * 12 * 26% + 1% * 228,100 = 19,356 rubles. 48 kop. + 2 281 rub. = 21,637 rubles. 48 kop.

I think the calculations are all clear and understandable.

Fixed IP contribution for 2016

Now it remains to display the amount of the fixed contribution that the entrepreneur must pay in 2016:

Fixed IP contribution 2016 = PFR contribution 2016 + MHIF contribution 2016

IP contribution to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund, turnover less than 300,000

IP contribution = 19 356 ru.48 kop. (PFR contribution) + 3796 rubles. 85 kop. (MHIF contribution) = 23,153 rubles. 33 kop. - this is a fixed contribution of IP in 2016 for those whose turnover did not exceed 300,000 rubles.

IP contribution to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund, turnover of more than 300,000

Consider the example that we calculated for the FIU with a turnover of more than 300,000 rubles.

IP contribution = 21637 rubles. 48 kop. (PFR contribution with a turnover of 528,100 rubles) + 3,796 rubles. 85 kop. (MHIF contribution) = 25,434 rubles. 33 kop. - this is the size of the fixed IP contribution in 2016 for our example.

Maximum PFR contribution for IP 2016

And indeed there is a maximum amount that an entrepreneur must pay for himself to the pension fund.

The maximum value when calculating the PFR contribution for individual entrepreneurs cannot exceed 8 minimum wages

In 2016, the maximum value of the PFR contribution for individual entrepreneurs = 8 (number of minimum wages) * 6204 (1 minimum wage) * 12 (number of months in a year) * 26% (PFR interest rate) = 8 * 6,204 * 12 * 26% = 154,851 rub. 84 kop.

I would like to note right away that now, according to the law, if you do not hand over tax reports(this applies even to zeros) The PFR has the right to demand from you the maximum amount of the contribution, that is, 154,851 rubles. 84 kop. !!!

Fixed IP fee (not full year)

Newcomers are often confused with contributions and pay contributions to the Pension Fund in full, although they did not start activities from the beginning of the year.

One even asked me whether he should pay the fixed contributions of the individual entrepreneur in full if he was registered and received a certificate of entrepreneurship in DECEMBER.

Of course not, the individual entrepreneur must pay fixed contributions only from the moment he became an entrepreneur.

Suppose that an individual entrepreneur registered in the month of May, in this case, the fixed contributions for him will be as follows:

Contribution to the MHIF= Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% = 2531 rubles. 23 kop.

Contribution to the FIU(turnover less than 300,000 rubles) \u003d minimum wage * 8 * 26% \u003d 6204 * 8 * 26% \u003d 12,904 rubles. 32 kop.

Individual entrepreneur contributions for an incomplete year (turnover over 300,000)

For our particular case of a contribution to the Pension Fund, when the turnover exceeded 300,000 rubles. and amounted to 528,100 rubles. the calculation will be as follows: minimum wage * 8 * 26% + 1% * (528,100 - 300,000) \u003d 6,204 * 8 * 26% + 2,281 \u003d 15,185 rubles. 32 kop.

You need to understand that fixed IP contributions are not taxes. These are deductions of the entrepreneur for himself in the pension, so that later he can receive a pension and for medicine, which is allegedly free for us.

When to pay IP contributions in 2016

The entrepreneur has the right to pay contributions for himself at any time and in any amount, the main thing is that at the end of the year (in our case 2016) everything should be paid, that is, until December 31, 2016.

Currently, many entrepreneurs use this online accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

Procedure state registration An individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents for free without leaving your home through an online service that I have verified: Registering an individual entrepreneur or LLC for free in 15 minutes. All documents comply current legislation RF.

On this I will end the article! With questions as always in the comments or in the group "

Entrepreneurs on DOS are required to pay three main taxes: VAT, on property and income of individuals. Individual entrepreneurs who use preferential regimes instead of the above three pay only one - in connection with the application of the chosen taxation system. Reporting to off-budget funds: PFR and MHIF of entrepreneurs, both general and special regime, depends only on the availability of hired personnel

Let us consider in more detail what taxes an individual entrepreneur must pay in 2016 without employees on DOS, simplified taxation and imputation, patent and UAT. For convenience, we will display the information in the form of tables.

Table No. 1 Payments and reporting of IP on DOS in 2016

	Object n/a	Reporting frequency and timing	Payment of advance payments and tax for the year
	Income (D)	Once a year At the end of 2015 - until 04/30/2016 At the end of 2016 - until 04/30/2017 Notifications for the payment of advances are sent by the Inspectorate	* 3a 6 months - until 15.07; * For 9 months. - until 15.10; * For 12 months. - until 15.01 * According to the results of 2015 - until 07/15/2016. *According to the results of 2016 - until 07/15/2017.
	Receipt of income at the beginning of the year or more than 50% increase or decrease in income	Within 5 days from the end of the month in which the income was received
	Sale of goods, services and works	Every quarter * 1 sq. - until 25.04 * 2 sq. - until 25.07 * 3 sq. - until 25.10 * 4 sq. - until 25.01
On the property of FL	Property used in commercial activities

Update: dear readers!

Since a lot of innovations are being prepared for 2016, I started another page on the site, where there is MUCH MORE information on innovations and changes for IP.

But first, read the article below, there is also a lot up-to-date information about what's next for us!

Good afternoon, dear entrepreneurs!

I thought about the question of what taxes and mandatory contributions for individual entrepreneurs will be in 2016. And I began to collect information about this from official sites tax office and FIU. I note that in my memory this scheme changes almost every year.

What will be the changes in mandatory contributions to the Pension Fund of the Russian Federation and the FFOMS “for oneself”?

At the moment (October 2015), the same scheme is maintained as in 2015. But most likely, the minimum wage will be increased, which will affect the final amount of mandatory contributions to the PFR and FFOMS. That is, you need to understand that the scheme remains kind of the same, but due to other minor changes, we will pay more :)

Naturally, if there are changes, I will notify all readers of the site in advance. Therefore, do not forget to subscribe to site news on this page:

Also read at the end of the article all the changes that await us in the new year (I constantly add them and give a link to the corresponding article with details)

But back to what we have now:

Contributions to the PFR and FFOMS:

Now they are as follows:

in the PFR - 18,610.80 rubles;
in FFOMS - 3650.58 rubles;
The total is obtained for the year: 22261.38 rubles.

This is a mandatory contribution “for oneself”, which the individual entrepreneur must pay in any case. But these numbers may change, as they directly depend on the minimum wage (minimum labor) They already say that the Ministry of Labor wants to increase the minimum wage from January 1, 2016 (see below).

Update from 12/02/2015: there was information that the State Duma will approve a new minimum wage from January 1, 2016 in the amount of 6204 rubles.

Let's calculate how much we will pay to the PFR and FFOMS if the minimum wage increases to 6204 rubles

Contributions to the Pension Fund for yourself: 6204*26%*12= 19356 rubles 48 kopecks
Contributions to the FFOMS for yourself: 6204*5.1%*12= 3796 rubles 85 kopecks
Total contributions for yourself for 2016 will be: 23,153.33 rubles

Let me remind you that the amount of contributions to the PFR and FFOMS directly depends on the income of the individual entrepreneur. Let me remind you that the threshold value is “dirty” revenue in the amount of 300,000 rubles per year.

If the revenue is less than 300 thousand rubles,

then you will have to pay to the PFR and FFOMS only mandatory contributions + taxes. For example, for an individual entrepreneur with a simplified tax system of 6%, this will be 6% of all “dirty” revenue. But do not forget about tax deductions, of course. Once again I clarify that this amount may change if the minimum wage changes!

If the revenue is more than 300 thousand rubles a year, and the minimum wage will NOT change

Then you still have to pay 1% of the amount exceeding 300,000 rubles.

Calculation example:

For example, you earned 600,000 rubles in a year as an individual entrepreneur on the simplified tax system 6% without employees.

The mandatory contribution to the PFR and FFOMS will be: see the calculation above;
And you will also have to pay 1% of the amount that is more than three hundred thousand: (600,000 - 300,000) * 1% = 3,000 rubles.

But keep in mind that the total contribution to the FIU can't be more certain value:

8MRO * Tariff * 12 months

Important:

In case of failure to submit reports, including zero reporting to the Federal Tax Service, insurance premiums will be calculated from 8 minimum wages

6204 * 8 * 26% * 12 = 154851 rubles 85 kopecks

(comment: that is, if you delay filing reports (declarations), you will be fined in the amount of 154,851 rubles 85 kopecks)

I wrote about how and where to pay this 1% in this article:

Naturally, in addition to contributions to the PFR and FFOMS, our individual entrepreneur is obliged to pay taxes

It all depends on the taxation system you have chosen.

Look at the articles on my website - on the right there are categories that talk about the most popular systems for individual entrepreneurs.

For example, if you are an individual entrepreneur on the simplified tax system 6% without employees, then this article with examples will be useful to you:

What changes will be in taxes for individual entrepreneurs (updated)?

I emphasize that there were a lot of innovations in 2015, which made a lot of noise among all IP-shniks in the Russian Federation: (summary article)
But let me remind you for beginner entrepreneurs that they can get the so-called tax holidays, which you can read about here:
Or get benefits under the Small Business Support Program:
Do not forget that you will have to pay property tax for individual entrepreneurs. This must be done by October 1, 2016. Details are here:
Introducing new CBCs. Be careful!

Output

At the moment (October 2015) no shocks and sharp increases are expected. Moreover, most likely they will not happen, since it has been repeatedly said that a moratorium on tax increases for three to four years will be introduced.

Let me remind you that Putin came up with the idea of introducing a moratorium on raising taxes for small businesses back in December 2014.

But I have already begun to collect all the innovations for the IN for the next year. You can read the summary section, which is constantly updated.

Summary of updates for 2016:

Tax holidays in 2016 will continue. But not everyone will fall under them. The fact is that there are serious restrictions for IP ...

For the most FAQ I answered in this post:

Don't Forget About Property Tax. It was introduced back in 2015, and you will have to pay for it strictly before October 1, 2016! There is also a lot of confusion here, and read the answers to some questions in this article:

Update: They already say that the minimum wage will be increased in 2016 to 6675 rubles. Accordingly, contributions to the PFR and FFOMS will also increase.

Let me also remind you that from January 1, when registering an individual entrepreneur, it is necessary to indicate codes according to the new OKVED2 classifier

Update. In July, there was information that they were going to introduce a new type of cash register. Accordingly, many people will have to buy a completely new cash register .. This is done so that sales data are immediately transmitted to the tax office via the Internet.

Update: Putin signed a law according to which regional authorities will be able to reduce the simplified tax rate to 1% for existing individual entrepreneurs (and to zero for newly opened ones)

Update: And more good news! The State Duma approved the law on supervisory holidays for three years. Be sure to read it here:

Update: A so-called trading fee has been introduced in Moscow. It applies ONLY to those who lead trading activity in Moscow.

Obviously, it will be valid in 2016 too!

And one more piece of news: They plan to introduce a new type of entrepreneur. This will be the so-called "Self-Employed Citizen". The key difference from a regular IP is that it DOES NOT NEED to register as an IP. It is enough to buy a patent and start entrepreneurial activity.

Patent update: The number of activities for which it will be possible to purchase a patent has been increased from 47 to 63.

Entered checklist: From July 1, you can find out in advance about upcoming checks on your individual entrepreneur. A very handy tool.

Thank you Attorney General! :)

The limits on annual revenue for small businesses have changed: from July 25, 2015, the annual revenue limits have changed. According to these limits, small businesses are divided into:

micro enterprises
Small business
Medium business

The so-called continuous monitoring of IP will begin. This is something like a census of all individual entrepreneurs, which will begin this year. Rosstat will start conducting a survey of ALL representatives of small and medium-sized businesses in Russia. So, they will poll ALL IP. If you decide to evade this survey, then expect a fine of 3 to 5 thousand rubles ....

About what they will ask, what questions they will ask, read here on this page:

Introduced bankruptcy procedure for individuals. This also applies to individual entrepreneurs, since the vast majority take loans precisely as individuals. If you have a delay in payments for more than three months, and the amount of debts is more than 500 thousand rubles, then we read this bankruptcy guide:

Attention: A new book on taxes and contributions for individual entrepreneurs for 2016 is being prepared

Dear entrepreneurs!

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"

The book covers:

Sincerely, Dmitry.

For self-employed people who do not make payments individuals

A fixed amount of insurance premiums for mandatory pension and mandatory health insurance.

	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
The size of the minimum wage in 2016	6 204 rubles
The amount of the insurance premium in a fixed amount	19 356.48 rubles	19,356.48 + 1% of the amount exceeding 300,000 rubles, but not more than 154,851.84 rubles	3,796.85 rubles
Deadline for payment of insurance premiums	until December 31, 2016	The payment term is 19,356.48 rubles - until December 31, 2016. 1% of the amount of income exceeding 300,000 rubles - no later than 04/01/2017.	no later than December 31, 2016

How is the income from which 1% is calculated for the calculation of contributions determined? Those who pay personal income tax, apply the simplified taxation system and the unified agricultural tax, take into account the income they actually received from entrepreneurial activities. For "sponsors" the basis for calculating 1% of the amount of income exceeding 300,000 rubles will be imputed income, for "patenters" - potentially receivable income. For those who use several taxation regimes, incomes for different regimes are summed up.

The procedure for determining the amount of insurance premiums for the OPT based on the amount of income of payers of insurance premiums who do not make payments and other remuneration to individuals with an income of more than 300 thousand rubles

If the income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums in Pension Fund Russian Federation, established by clause 1 of part 2 of article 12 of Federal Law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the payer's income in excess of 300 thousand rubles. for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ increased by 12 times (154,851.84 rubles in 2016).

Regulatory framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that, in order to apply the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the amount of the payer's income is determined as follows:

1) for payers paying personal income tax (hereinafter referred to as personal income tax) - in accordance with Article 227 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation);

2) for payers applying the system of taxation for agricultural producers (single agricultural tax) (hereinafter referred to as UAT) - in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers applying the simplified taxation system (hereinafter referred to as the USN), in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers paying single tax on imputed income for certain types activities (hereinafter - UTII), - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent system of taxation (hereinafter referred to as PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one taxation regime, taxable income from activities is summed up.

In this case, the amount of income of the payer should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the totality of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of income potentially receivable during the term of the patent (Article 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified tax system - the amount of income received by him from entrepreneurial activities or from private practice (accordingly, articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers using UTII or PSN are guided, respectively, by the amount of imputed or potentially receivable income, the procedure for determining which is established by the Tax Code of the Russian Federation. At the same time, the amount of income actually received by payers from entrepreneurial activities does not matter.

As for such tax regimes as personal income tax, unified agricultural tax and simplified tax system, then, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, one should take into account the amount of income actually received by them from doing business or from engaging in private practice, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers applying the Unified Agricultural Tax or the simplified tax system, respectively, one should take into account the income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined on the basis of data provided by the tax authority at the place of registration of the payer of insurance premiums. If several taxation regimes are applied, then the income from activities should be summed up. These rules are established by Part 8 of Article 14 of the Federal Law of July 24, 2009, Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, the territorial bodies of the PFR form the obligations of payers in terms of the amount of a fixed insurance premium, which is payable in accordance with paragraph 2 of part 1.1 of Article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers using the simplified tax system are endowed with equal rights and obligations and are not considered depending on the object of taxation chosen by them: “income” or “income reduced by the amount of expenses”. In this connection, the calculation of a fixed amount of insurance premiums for compulsory pension insurance based on the amount of the payer's income does not depend on the object of taxation under the simplified tax system.

Contributions calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of the debt using electronic service "Cabinet of the payer".

Self-employed persons must transfer contributions to the PFR budget by payment orders without distribution to funded and insurance pensions. This is due to the fact that the distribution of insurance premiums for funded and insurance pensions is carried out by the Pension Fund of the Russian Federation on the basis of information from individual personalized accounting and the pension option chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, with income for the billing period in excess of the income limit (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount with two payment orders:

Fixed amount RUB 19,356.48 (2016) for BCC 392 1 02 02140 06 1100 160 and

1% of the excess amount on BCC 392 1 02 02140 06 1200 160, but not more than 154,851.84 rubles.

The amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums, increased by 12 times (with the exception of heads of peasant (farmer) households) .

For the heads of peasant farms, a special procedure for paying insurance premiums is established, according to which the heads of peasant farms pay insurance premiums to the PFR budget in a fixed amount for themselves and for each member of the peasant farm. At the same time, the fixed amount of the insurance premium is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the rate of insurance premiums to the relevant state non-budgetary fund, established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the peasant farm, including the head of the peasant farm.

IMPORTANT! For the self-employed Since January 1, 2016, for the purpose of separate accounting of insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CBC used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount.

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory pension insurance in a fixed amount credited to the PFR budget for the payment of an insurance pension (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the budget of the MHIF (including for paying debts for the billing periods of 2013-2015):

	392 102 021 0308 1011 160	Insurance contributions to the MHIF
	392 102 021 0308 2011 160	Penalties on insurance contributions to the FOMS
	392 102 021 0308 3011 160	Penalties on insurance contributions to the MHIF

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount (the budget of the territorial fund - for the billing periods of 2010-2011 inclusive):

	392 102 021 0308 1012 160	Insurance premiums in TFOMS
	392 102 021 0308 2012 160	Interest on insurance premiums in TFOMS
	392 102 021 0308 3012 160	Penalties on insurance premiums in TFOMS

The above CCCs are also used to pay off debt on insurance premiums for compulsory pension insurance in a fixed amount and for compulsory health insurance in a fixed amount, formed before 01/01/2016, as well as the corresponding penalties accrued before 01/01/2016 on such debt ( for the billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums belongs simultaneously to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each reason.

Tariffs for compulsory pension insurance

	2016
		MHIF
Payers of insurance premiums who are on common system taxation and applying the basic rate of insurance premiums
Individual entrepreneurs applying the patent system of taxation
Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activity; non-profit organizations applying the simplified tax system and carrying out activities in the field social services population, scientific research and development, education, health care, culture and art and mass sports; charitable organizations applying STS
Organizations and individual entrepreneurs that have the status of a resident of a technology-innovative special economic zone, organizations and individual entrepreneurs that have entered into agreements on the implementation of tourist and recreational activities
Organizations and individual entrepreneurs applying the simplified taxation system
Payers of insurance premiums who have received the status of a participant in a free economic zone in the territories of the Republic of Crimea and the federal city of Sevastopol
Payers of insurance premiums who have received the status of a resident of the territories of advanced socio-economic development
Payers of insurance premiums who have received the status of a resident of the free port of Vladivostok

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e. the last day of payment is the 15th day) following the billing month. If the last day of the term falls on a weekend or non-working holiday, then the expiration date of the term is the next working day following it. Insurance premiums accrued but not paid on time are recognized as arrears and are subject to recovery.

CCC for the payment of insurance premiums for compulsory health insurance, credited for the payment of an insurance pension:

IMPORTANT! Citizens from among the self-employed population, making payments to individuals, provide the Pension Fund with reports on insurance premiums for mandatory pension and compulsory health insurance, as well as individual personalized accounting information for each insured employee. Reporting is submitted quarterly, before the 15th day of the second calendar month following the reporting period:

until May 16, 2016 for the 1st quarter of 2016;
until August 15, 2016 for the first half of 2016;
until November 15, 2016 for 9 months of 2016;
until February 15, 2017 for 2016.

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