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

Regardless of whether an individual entrepreneur has employees in the state or not, he is obliged to pay mandatory insurance contributions to the Pension Fund and the Compulsory Health Insurance Fund for himself. The amount of these mandatory payments is calculated based on the minimum wage, indexed annually in accordance with the current legislation.

What is an individual entrepreneur in 2016, and how long do you need 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. On its basis, the amount of the obligatory fixed payment is calculated:

to the Pension Fund: 6,204 x 12 x 26% \u003d 19,356.48 rubles;
to the Mandatory Health Insurance Fund: 6,204 x 12 x 5.1% \u003d 3 796.85 rubles.

In the event that the size of the entrepreneur's annual income 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. In this case, 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 \u003d 49 632 rubles.

According to paragraph 7 of Art. 14 of 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 released from the obligation to pay mandatory insurance premiums.

Terms of obligatory insurance payments

In accordance with Part 2 of Art. 16 of Federal Law No. 212 of July 24, 2009, the fixed portion of the contributions must be paid no later than December 31 of the reporting year. You can make a payment in any convenient way: in a lump sum or by depositing funds once a month, quarterly, six months, 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 year.

So, an individual entrepreneur is obliged to pay insurance contributions for himself to the Pension Fund and the Mandatory Health Insurance Fund. If the amount of annual income does not exceed 300,000 rubles, this amount is fixed and is calculated based on the minimum wage established by law. 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 the individual entrepreneur must pay to the Pension Fund of Russia (Pension Fund of Russia) and to the MHIF (Fund of Compulsory Medical Insurance).

And so, we will start calculating the entrepreneur's contributions:

Formula for calculating contributions to the Pension Fund and MHIF 2016

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

Formula of a fixed contribution of an individual entrepreneur to the PFR

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

Pension fund contribution - directly the amount of the fixed contribution that the individual entrepreneur must pay to the pension fund;

Minimum wage

12 - the number of months for which the fee is paid (in our case, we consider it as a year and therefore 1 year \u003d 12 months);

26% - the interest contribution that must be paid by the individual entrepreneur to the Pension Fund

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.

Formula of a fixed contribution of an individual entrepreneur to the MHIF

MHIF contribution \u003d minimum wage * 12 * 5.1%, Where:

MHIF contribution - the amount of the fixed contribution of the MHIF which must be paid by the individual entrepreneur for the year;

Minimum wage - the minimum wage;

12 - number of months (year);

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

Now let's calculate the amount of the MHIF contribution to the individual entrepreneur to pay in 2016:

Calculation of the MHIF contribution for individual entrepreneurs in 2016

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

RUB 3 796 85 kopecks - this is the 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 the number of months in the formula that have passed since the registration of the individual entrepreneur.

An example of calculating the contribution of an individual entrepreneur to the Pension Fund of Russia 2016

The calculation of a fixed contribution of an individual entrepreneur for a pension fund is made according to several formulas and it depends on the total turnover of the entrepreneur's funds for the year.

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

Calculation of an individual entrepreneur's contribution to the Pension Fund with a turnover of less than 300,000 rubles.

For example, suppose that the annual cash flow of the individual entrepreneur was 137,000 rubles. (in fact, the amount can be anything, the main thing is that less than 300,000 rubles.)

Let's calculate the entrepreneur's contributions to the Pension Fund:

Contribution to the FIU \u003d 6 204 rubles. (Minimum wage 2016) * 12 (number of months in a year) * 26% (interest rate of the Pension Fund for individual entrepreneurs) \u003d 6204 * 12 * 26% \u003d 19 356 rubles. 48 kopecks.

As you can see from the formula, we do not have 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 Pension Fund with a turnover of more than 300,000 rubles.

As an example, suppose the entrepreneur's annual turnover is 528,100

In this example, the calculations of IE contributions to the PFR will look like this:

IE contribution to the Pension Fund \u003d 6 204 rubles. (Minimum wage) * 12 (number of months in a year) * 26% + 1% * (528 100-300 000) \u003d 6204 * 12 * 26% + 1% * 228 100 \u003d 19 356 rubles. 48 kopecks. + 2 281 rubles. \u003d RUB 21 637 48 kopecks.

I think, according to the calculations, everything is clear and clear.

Fixed IP contribution for 2016

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

Fixed contribution of PI 2016 \u003d contribution of FIU 2016 + contribution of MHIF 2016

IE contribution to the Pension Fund and the Federal Medical Insurance Fund, turnover less than 300,000

PI contribution \u003d 19 356 rubles 48 kopecks. (PFR contribution) + 3796 rubles. 85 kopecks (MHIF fee) \u003d 23,153 rubles. 33 kopecks - this is a fixed contribution of individual entrepreneurs in 2016 for those whose turnover did not exceed 300,000 rubles.

IE contribution to the Pension Fund of the Russian Federation and the MHIF turnover over 300,000

Let's consider an example that we calculated for a PFR with a turnover of more than 300,000 rubles.

IE contribution \u003d 21637 rubles. 48 kopecks. (Pension Fund contribution with a turnover of 528,100 rubles) + 3,796 rubles. 85 kopecks (MHIF fee) \u003d 25 434 rubles. 33 kopecks - this is the amount of the fixed contribution of the individual entrepreneur in 2016 for our example.

Maximum PFR contribution for individual entrepreneurs 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 contribution of the PFR for an individual entrepreneur cannot exceed 8 minimum wages

In 2016, the maximum value of the PFR contribution for individual entrepreneurs \u003d 8 (number of minimum wages) * 6204 (1 minimum wage) * 12 (number of months in a year) * 26% (PFR interest rate) \u003d 8 * 6 204 * 12 * 26% \u003d 154 851 rub. 84 kopecks

I would like to note right away that now, according to the law, if you do not submit tax reports on time (this applies even to zeroes), the FIU has the right to demand from you the maximum amount of the contribution, that is, 154,851 rubles. 84 kopecks !!!

Fixed fee for individual entrepreneurs (not a full year)

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

One even asked me if he should fully pay the fixed contributions of an individual entrepreneur 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 the individual entrepreneur registered in the month of May, in this case, the fixed contributions for him will be as follows:

Contribution to the MHIF \u003d Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% \u003d 2531 rubles. 23 kopecks

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

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

For our particular case, 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 kopecks

You need to understand that the fixed contributions of individual entrepreneurs are not taxes. These are deductions of the entrepreneur for himself in the pension, in order to then receive a pension and for medicine, which is supposedly free in our country.

When to pay IE contributions in 2016

An 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 is paid, that is, until December 31, 2016.

Currently, many entrepreneurs use this Internet accounting for calculating taxes, contributions and submitting 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.

The procedure for state registration of an individual entrepreneur or LLC has now become even easier, if you have not yet registered your business, prepare registration documents completely free of charge without leaving your home through the online service I checked: Registration of an individual entrepreneur or LLC is free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

This concludes the article! With questions, as always, in the comments or in the group “

Entrepreneurs on DOS are obliged to pay three main taxes: VAT, property and personal income. Individual entrepreneurs who use preferential regimes instead of the above three pay only one - in connection with the application of the selected taxation system. Reporting to off-budget funds: FIU and MHIF of entrepreneurs, both general and special regime, depend 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 the tax system, simplified taxation and imputation, patent and unified agricultural tax. For convenience, we will reflect the information in the form of tables.

Table No. 1 Payments and reporting of individual entrepreneurs at the OSN in 2016.

	Object n / a	Frequency and deadline for reporting	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 30.04.2017 The Inspectorate sends notifications for payment of advances	* 3a 6 months - until 15.07; * For 9 months. - until 15.10; * For 12 months. - until 15.01 * Based on the results of 2015 - until 15.07.2016. * Based on the results of 2016 - until 15.07.2017.
	Receipt of income at the beginning of the year or a change of more than 50% of income towards an increase or decrease	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
For FL property	Property used in commercial activities

Update: dear readers!

Since many innovations are being prepared for 2016, I have opened another page on the site, where there is MUCH MORE information on innovations and changes for individual entrepreneurs.

But first, read the article below, there is also a lot of relevant information here, about what awaits us next!

Good afternoon, dear entrepreneurs!

I thought about the question of what taxes and mandatory contributions will be for individual entrepreneurs in 2016. And he began to collect information on this matter from the official websites of the Tax Inspectorate and the FIU. I would like to note that in my memory this scheme changes almost every year.

What will be the changes in mandatory contributions to the Pension Fund of Russia and the FFOMS "for yourself"?

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

Naturally, if there are any changes, I will notify all readers of the site in advance. Therefore, do not forget to subscribe to the 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 Pension Fund and FFOMS:

Now they amount to the following amounts:

in the Pension Fund - 18,610.80 rubles;
in FFOMS - 3650.58 rubles;
The total is obtained for the year: 22,261.38 rubles.

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

Update as of 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 Pension Fund and FFOMS if the minimum wage increases to 6204 rubles

Contributions to the Pension Fund for oneself: 6204 * 26% * 12 \u003d 19356 rubles 48 kopecks
Contributions to the FFOMS for oneself: 6204 * 5.1% * 12 \u003d 3796 rubles 85 kopecks
Total contributions for oneself for 2016 will be: 23,153.33 rubles

Let me remind you that the amount of contributions to the Pension Fund 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 Pension Fund of Russia and FFOMS only compulsory contributions + taxes. For example, for individual entrepreneurs on the simplified taxation system 6%, this will be 6% of all “dirty” proceeds. But don't forget the 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 per year, and the minimum wage does not change

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

Calculation example:

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

The obligatory contribution to the Pension Fund of Russia and FFOMS will be: see the calculation above;
And you still have to pay 1% of the amount, which is more than three hundred thousand: (600,000 - 300,000) * 1% \u003d 3,000 rubles.

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

8 minimum wages * Tariff * 12 months

Important:

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

6204 * 8 * 26% * 12 \u003d 154851 rubles 85 kopecks

(comment: that is, if you hold out with the filing of reporting (declaration), you will be fined 154851 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 that you have chosen.

Look at the articles on my site - on the right there are categories that describe the most popular systems for individual entrepreneurs.

For example, if you are an individual entrepreneur on the STS 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 entrepreneurs in the Russian Federation: (summary article)
But let me remind you for beginner individual entrepreneurs that they can get the so-called tax holidays, which you can read about here:
Or get small business support benefits:
Do not forget that you will have to pay property tax for individual entrepreneurs. This will need to be done before October 1, 2016. Details are here:
Introduce new KBK. Be careful!

Output

At the moment (October 2015), no shocks and sharp increases are expected. Moreover, most likely there will not be any, since it has already 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 \u200b\u200bintroducing a moratorium on raising taxes for small businesses back in December 2014.

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

2016 Update Summary:

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

I answered the most common questions in this article:

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

Update: They are already saying that the minimum wage will be increased in 2016 to 6,675 rubles. Accordingly, contributions to the Pension Fund of Russia and the FFOMS will also grow.

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

Update. In July, there was information that they were going to introduce a new type of KKM. Accordingly, a lot of people will have to buy a completely new cash register .. This is done so that sales data is 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 tax rate to 1% for existing individual entrepreneurs (and to zero for newly opened ones)

Update: and more good news! The State Duma approved a law on supervisory vacations for three years. Be sure to read it here:

Update: The so-called trade tax has been introduced in Moscow. It applies ONLY for those who do business in Moscow.

Obviously, it will remain in effect in 2016!

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

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

Introduced a register of checks: from July 1, you can find out in advance about the upcoming checks on your IP. A very handy tool.

Thanks to the Prosecutor General's Office! :)

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

Micro-enterprises
Small business
Medium business

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

Read about what will be asked, what questions will be asked on this page:

The bankruptcy procedure for individuals has been introduced. This also applies to individual entrepreneurs, since the overwhelming majority take loans exactly 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 guide to bankruptcy:

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

Dear Entrepreneurs!

A new e-book on taxes and insurance premiums for individual entrepreneurs on simplified taxation system 6% without employees for 2019 is ready:

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

The book covers:

Sincerely, Dmitry.

For the self-employed population not making payments to individuals

A fixed amount of insurance premiums for compulsory pension and compulsory 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\u003e 300 thousand rubles Maximum: 8 minimum wages 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 31.12.2016	The deadline for payment is 19,356.48 rubles - until 31.12.2016. 1% of the amount of income exceeding 300,000 rubles - no later than 01.04.2017	no later than 31.12.2016

How is income determined from which 1% is calculated for calculating contributions? Those paying personal income tax, applying the simplified taxation system and the unified agricultural tax, take into account the income they actually received from their entrepreneurial activities. The imputed income will be the basis for calculating 1% of the amount of income exceeding 300,000 rubles for the "imputed ones", for the "patent holders" - the potential income. For those using several taxation regimes, incomes under different regimes are summed up.

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

If the amount of income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined at a fixed amount, defined 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 of the Russian Federation established by clause 1 of part 2 of article 12 of Federal Law No. 212-FZ (26%), increased 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 may not exceed the amount defined 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 legal framework

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

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

2) for payers who apply the taxation system for agricultural producers (unified agricultural tax) (hereinafter referred to as the Unified Agricultural Tax) - 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 - the USN) - in accordance with article 346.15 of the Tax Code of the Russian Federation;

4) for payers who pay a single tax on imputed income for certain types of activity (hereinafter - UTII) - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent taxation system (hereinafter - 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 the payer's income should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the set 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 possible to receive during the term of the patent (articles 346.47 and 346.51 of the Tax Code of the Russian Federation);

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

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

As for such taxation regimes as personal income tax, unified agricultural tax and simplified taxation system, 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, the amount of income they actually received from entrepreneurial activity or from engaging in private practice should be taken into account, 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 USN, respectively, 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, should be taken into account.

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 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 the amount of a fixed insurance premium, which is payable in accordance with clause 2 of part 1.1 of article 14 of Federal Law No. 212-FZ.

IMPORTANT! Under Federal Law No. 212-FZ, all payers applying the simplified tax system are endowed with equal rights and obligations and are not considered depending on the taxation object they have chosen: “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 size of the payer's income does not depend on the object of taxation under the simplified tax system.

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

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

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 PFR on the basis of information from individual personified records and the option of pension provision 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 exceeding the maximum income (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount by two payment orders:

Fixed size RUB 19 356.48 (2016) for KBK 392 1 02 02 140 06 1100 160 and

1% of the excess amount on the BCC 392 1 02 02 140 06 1200 160, but not more than 154 851.84 rubles.

The amount of insurance premiums cannot be more than the value 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 (farm) farms) ...

For the heads of peasant farms, a special procedure for paying insurance premiums has been 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 farm. In this case, 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 farm, including the head of the farm.

IMPORTANT! For the self-employed populationsince January 1, 2016, in order to separate insurance premiums accounting, changes have been made to the codes of budget income subtypes for the BSC, 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%).

Introduced new KBC for payment of insurance premiums for compulsory health insurance in a fixed amount.

KBK for payment of insurance contributions, 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 payment of arrears for the billing periods of 2013-2015):

KBK for payment of insurance premiums, penalties, interest, fines for compulsory medical insurance in a fixed amount to the MHIF budget (including for payment of arrears for the billing periods of 2013-2015):

	392 102 021 0308 1011 160	Insurance contributions to the MHIF
	392 102 021 0308 2011 160	Penalty on insurance premiums in the MHIF
	392 102 021 0308 3011 160	Fines for insurance premiums to the MHIF

KBK for payment of insurance premiums, penalties, interest, fines for compulsory medical 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 TFOMI
	392 102 021 0308 2012 160	Penalty on insurance premiums in TFOMI
	392 102 021 0308 3012 160	Penalties for insurance premiums in TFOMI

The aforementioned BCCs are also applied to repay debts on insurance contributions 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 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 the employer, then he calculates and pays insurance premiums on each basis.

Compulsory pension insurance rates

	2016 year
		MHIF
Payers of insurance premiums who are on the general taxation system and apply the basic rate of insurance premiums
Individual entrepreneurs applying the patent taxation system
Pharmacy organizations and individual entrepreneurs licensed for pharmaceutical activities; non-profit organizations that use the simplified tax system and carry out activities in the field of social services for the population, research and development, education, health care, culture and art and mass sports; charitable organizations using the simplified tax system
Organizations and individual entrepreneurs who have the status of a resident of a technical and innovative special economic zone, organizations and individual entrepreneurs who 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 received the status of a member of the 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 territories of advanced social and 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 day off or a non-working holiday, then the next working day following it shall be deemed the end of the term. Accrued but unpaid insurance premiums are recognized as arrears and are subject to collection.

KBK for the payment of insurance premiums for MPI, credited to the payment of an insurance pension:

IMPORTANT! Self-employed citizens who make payments to individuals submit to the FIU reports on insurance contributions for compulsory pension and compulsory health insurance, as well as information on individual personified records for each insured employee. Reports are submitted quarterly, by the 15th day of the second calendar month following the reporting period:

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

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