KBK for insurance premiums of individual entrepreneurs for themselves to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund, penalties and fines for 2021 and 2021

Amount of insurance premiums for 2018-2021

Starting from 2021, the procedure for calculating fixed contributions for individual entrepreneurs, lawyers, heads and members of peasant farms, etc. is changing. Article 430 of the Tax Code of the Russian Federation provides for the values ​​of fixed contributions that do not depend on the minimum wage, as in 2015-2017.
Contributions to the Pension Fund for income exceeding RUB 300,000. will be calculated as 1% of the excess amount, but not more than the maximum permissible value.

Fixed individual entrepreneur contributions for 2018-2021

Deadline for payment of “pension” contributions on income exceeding RUB 300,000. starting with reporting for 2021, you must pay no later than July 1 of the following year for the reporting year.

So for 2021, insurance contributions to the Pension Fund for the excess amount must be paid no later than July 2, 2021 (since July 1, 2018 is a day off).

Insurance premiums for the heads of peasant farms and their members are also fixed and correspond to the minimum amount of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund.

The amount of fixed contributions in general for peasant farms for 2018-2021

Details for payment to the Pension Fund in Moscow

The PFR details for metropolitan payers will be as follows:

• Recipient – ​​UFK in Moscow (for GU – branches of the Pension Fund of the Russian Federation in Moscow and the Moscow region)
• Recipient's bank – Branch 1 of the Moscow State Technical University of the Bank of Russia, Moscow 705
• INN – 7703363868
• Checkpoint – 770301001
• BIC – 044583001
• Current account – 40101810800000010041

Fixed insurance premiums for individual entrepreneurs in 2021

To calculate fixed payments for an individual entrepreneur in 2021, a minimum wage of 7,500 rubles is applied. per month.

Thus, the cost of an insurance year in a fixed amount for compulsory health insurance is 4590.00 rubles. (minimum wage x 5.1% x 12). Insurance premiums for the FFOMS must be paid before January 9, 2021 (December 31, 2021 is a day off).

Please note that insurance contributions to the Federal Compulsory Compulsory Medical Insurance Fund (FFOMS) are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the FFOMS 18210202103081013160.

Details for paying insurance premiums for injuries in 2021.

As for insurance premiums for injuries, their administrator remains the Social Insurance Fund. In this regard, the FSS details for paying insurance premiums in this category in 2021 have not changed.

When generating a payment order, you must indicate code 08 in the “Payer Status” column, and use previously established codes for the KBK. In the “Recipient” column (field 16) you need to enter the name of the Territorial Social Insurance Fund, and in fields 61 and 103 - its TIN and checkpoint. In fields 13-15 and 17, intended for bank details, the same values ​​are entered as previously used (before 2017). When sending current payments for contributions “for injuries” or to pay off debts on them on personal initiative, you must enter zeros in fields 106-109.

See below for a sample of filling out a payment order for these insurance premiums.

Insurance contributions in a fixed amount for 2021 for compulsory pension insurance.

Until January 9, 2021 (December 31, 2021 is a day off), individual entrepreneurs and heads of peasant farms and members of peasant farms must pay fixed insurance premiums in the amount of 23,400 rubles. (RUB 7,500 *26% *12 months).

Please note that insurance contributions to the Pension Fund of Russia are administered by the Tax Service from January 1, 2017. Therefore, insurance premiums must be transferred to the account of the Federal Tax Service at the place of residence of the individual entrepreneur. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

Those individual entrepreneurs who received income in 2021 above 300,000 rubles. must pay additional fixed insurance premiums to the Federal Tax Service in the amount of 1% of revenue, but not more than 187,200 rubles. taking into account a fixed payment payable until December 31, 2021 (RUB 23,400). Such payment must be paid to the Federal Tax Service no later than July 2, 2021. KBK for transferring insurance premiums of individual entrepreneurs for themselves to the Pension Fund of Russia 18210202140061110160.

When and where to pay

Individual entrepreneurs contribute funds for insurance to the Federal Tax Service at their actual location. For businessmen who pay contributions for themselves, payment deadlines are delimited depending on the annual profit received:

• up to 300,000 rubles - until December 31 of the current year;
• more than 300,000 rubles - before July 1 of the year that ended after the reporting year.

If a businessman interrupts work, then the money for insurance is transferred within 15 days from the date of deregistration with the Federal Tax Service. According to Art. 430 of the Tax Code of the Russian Federation, individual entrepreneurs have the right not to contribute money for insurance in five situations.

From April 23, new BCCs for individual entrepreneur contributions are in effect

The fixed payment is calculated using the formula:

(Income of individual entrepreneurs - 300,000 rubles)* 1%.

Those. if in 2021 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of the fixed payment to the Pension Fund will be 97,000 rubles. ((10,000,000 - 300,000)*1%). The total amount of fiduciary insurance contributions to the Pension Fund for 2021 for this individual entrepreneur will be 120,400 rubles. (23400 +97 000).

If the income of an individual entrepreneur for 2021 is 19,020,000 rubles. and more, then the amount of fixed insurance contributions to the Pension Fund for 2021 will be 187,200 rubles. ((19,020,000 -300,000)*1%)), which the individual entrepreneur must pay before January 9, 2018 (December 31, 2021 is a day off) in the amount of 23,400 rubles. and until July 2, 2021 in the amount of RUB 163,800.

We recommend that individual entrepreneurs in Uroshchenka pay fixed insurance premiums for 2021 to the Federal Tax Service by December 31, 2021. In this case, the taxes paid can be reduced to 100% or the contributions can be taken into account in expenses.

The amount of insurance premiums for the billing period is determined in proportion to the number of calendar months, starting from the month of beginning (completion) of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Changes from 04/23/2018 for individual entrepreneurs

Changes in the content of budget classification codes for expenses and income for insurance payments were regulated by Order of the Ministry of Finance of Russia No. 35n from 02/28/2018 to April 23, 2021. According to this Decree, the rules for attributing expenses to the corresponding types and subtypes of the code in relation to social policy have been changed. Thus, subclause 3.2 is supplemented with information that this paragraph reflects the costs of medical care, including insurance premiums for individual entrepreneurs in 2021. The BCC was changed in accordance with Order of the Ministry of Finance No. 255n, which established a new code for depositing funds in the amount of 1% for compulsory health insurance for IP for yourself. According to Decree No. 29n, these codes can be used from February 20 of last year.

But on April 23, 2018, the code was canceled and now businessmen who received an income of more than 300,000 rubles for 2021 pay 1% on compulsory pension insurance according to the previous coding for fixed contributions. Thus, the BCC for individual entrepreneurs in 2019 for themselves is 18210202140061110160.

FOR 2021

Amount of contributions for individual entrepreneurs for themselves in 2021

The calculation of the amount of contributions is legalized by the Tax Code of the Russian Federation and is also recorded in the formula. To deposit funds for a future pension, according to Art. 425 of the Tax Code of the Russian Federation, the amount of unsecured contributions is calculated based on annual income:

• up to 300,000 rubles - 20%;
• more than 300,000 rubles - 10%.

The applicable tariff for medical support for unsecured payments is 5.1%.

Fixed payments for future pensions and healthcare, which a businessman pays for himself in 2021, are calculated according to annual profit using the formula:

• OPS: up to 4 rubles;
• more than 300,000 - no more than 234,832 rubles;

Fixed payments for individual entrepreneurs in 2021

For entrepreneurs, fixed amounts of contributions for health and pension insurance are established. It does not matter whether he is active or not, personal contributions will still have to be paid (except for the cases listed in the Tax Code of the Russian Federation).

After the transfer of insurance payments for compulsory medical insurance and compulsory health insurance under the control of the Federal Tax Service, the federal law establishes a new procedure for determining individual entrepreneur contributions, which is not tied to the minimum wage. Since 2018, officials have established personal contributions for entrepreneurs for each reporting year.

So in 2021, the mandatory medical payment for individual entrepreneurs is set at 8,426 rubles.

Pension contributions to the Federal Tax Service in 2021, as well as the previously paid contribution to the Pension Fund, depend on the income of the entrepreneur (in rubles):

• income within three hundred thousand - the amount of contributions to compulsory pension insurance is 32,448 rubles;
• income exceeding three hundred thousand - the amount of contributions to the compulsory pension insurance consists of a fixed payment (32,448) and 1% of the amount exceeding three hundred thousand.

Example 1. In 2021, entrepreneur Ivanov I.I. received an income of 430,000 rubles. He calculated the amount of contributions payable to the OPS as follows:

32,448 + 1% × (430,000 − 300,000) = 33,748 rubles.

Note that the contribution to pension insurance should not exceed the maximum amount, which is equal to the product of the fixed pension payment by eight. For 2021, its size is 259,584 rubles (32,448 × 8).

An entrepreneur can transfer personal contributions in a lump sum in the established amount or in installments throughout the year in order to apply a tax deduction. In any case, contributions to compulsory medical insurance and compulsory health insurance in a fixed amount for 2021 must be paid before December 31, 2021, and the 1% pension contribution must be paid before July 1, 2021.

Example 2. In 2021, entrepreneur Ovechkin K.K. received income in the amount of 22,500,000 rubles. He calculated the amount of pension contributions payable using the formula:

32,448 + 1% × (25,500,000 − 300,000) = 284,448 rubles.

Since the amount received is greater than the maximum allowable for pension contributions, you need to pay the maximum amount established by law - 259,584 rubles. At the same time, 32,448 rubles Ovechkin K.K. must be paid by December 31, 2021, and the remaining 227,136 rubles by July 1, 2021.

As for contributions in case of temporary disability and maternity (VNiM), entrepreneurs are not required to pay “for themselves”, but, if they wish, they can register with social insurance and transfer contributions to social insurance. The payment period is similar to contributions for compulsory medical insurance and compulsory health insurance, but the amount is set based on the minimum wage at the beginning of 2021 and amounted to 4,280 rubles. 4 kopecks

Kbk ip fixed payment 2020

Payment of entrepreneur's personal contributions is made separately from employee contributions. For this purpose, special budget classification codes are provided:

Fixed payment Payment Penalty Fine

If an entrepreneur decides to pay contributions to VNiM, then in the payment slip for these contributions he must indicate KBK 393 1 1700 180.

To pay off debts of individual entrepreneurs on personal contributions formed before 2017, other codes are used, which differ from those given in table 14-17 by familiarity:

• in the “medical” code 16-17, the familiar places change to “11”;
• in the “pension” code 14-17, the acquaintance places take the value “1100”;
• in the “pension - 1%” code, “1200” is placed on places 14-17.

Payment orders 2021 for personal contributions of individual entrepreneurs

When filling out a payment document for the payment of personal compulsory medical insurance contributions, an entrepreneur must carefully fill in the following fields:

• 101 - status of addressee - code of individual entrepreneurs “09”;
• 6 - amount - part or all of the fixed payment;
• 104 - KBK - medical premium code;
• 105 - OKTMO - depending on the individual entrepreneur’s affiliation with a specific municipal entity;
• 106 - basis of payment - code “TP”, since for individual entrepreneurs the payment of contributions is a current payment;
• 107 - period - individual entrepreneurs must indicate the reporting year for which contributions are paid, for example, for 2021 the code is “GD.00.2020”.

Sample payment document for individual entrepreneurs for payment of personal contributions to compulsory health insurance in full:

A payment order for personal fixed pension contributions will differ only in the amount, BCC and purpose:

From 2021, the KBK for transferring 1% of an entrepreneur’s pension contributions and the amount of deductions from income up to three hundred thousand are the same. Therefore, the details of the above payment document, with the exception of the amount and purpose, will remain unchanged.

When transferring contributions to VNiM “for yourself,” it is important to remember that the recipient of the voluntary contributions of the individual entrepreneur will be the Social Insurance Fund, and not the Federal Tax Service. Therefore, the payment document indicates the fund branch where the entrepreneur is registered, and the corresponding BCC.

Sample payment form for payment of voluntary contributions of individual entrepreneurs to the Social Insurance Fund in 2020:

To ensure that the listed contribution amounts do not get stuck among unexplained payments, check the KBK of the payment document. Previously, regulatory authorities confirmed that the error in the CBC is not critical and the entrepreneur does not face fines, but he will have to submit an application for clarification.

Author of the article: Irina Smirnova

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