KBC for insurance premiums for individual entrepreneurs “for themselves” in 2021

Which BCCs are valid for individual entrepreneurs’ insurance premiums in 2021? Have new budget classification codes been introduced for entrepreneurs? What details should I include in payment slips for payment of fixed insurance premiums in 2021? To which BCCs should individual entrepreneurs pay their contributions for 2021? This material contains an overview of the CBC and useful tables. We also recommend that you read “Insurance premiums for individual entrepreneurs for themselves in 2021: new sizes.”

What are fixed contributions and why are they no longer fixed?

Fixed contributions were insurance contributions for compulsory pension insurance and compulsory health insurance paid by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice.

Until 2014, defined contributions were truly fixed (set for the year) and the same for all persons paying them. Then amendments to the legislation came into force, changing the procedure for calculating contributions and, in fact, contributions ceased to be fixed, since part of the contributions depends on the income of the entrepreneur.

And from 2021, this name has been removed from regulatory documents. We will continue to call these contributions fixed for convenience and because the name is familiar to entrepreneurs.

Since 2021, the procedure for paying fixed insurance premiums is regulated by Chapter 34 of the Tax Code and contributions are paid not to extra-budgetary funds, but to the territorial tax inspectorates at the place of registration of the individual entrepreneur.

General KBK table for paying contributions “for yourself”

Below is a summary table with all the necessary BCCs that may be required for individual entrepreneurs to pay fixed insurance premiums “for themselves” in 2021:

Who pays fixed fees

Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated in a fixed amount.

Since 2013, you can avoid paying fixed contributions for the following periods:

• conscription service in the army;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
• the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
• the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (clause 7 of Article 430 of the Tax Code of the Russian Federation).

What determines the size of contributions?

Until January 1, 2021, the amount of individual entrepreneur contributions depended on the minimum wage.

However, due to the fact that the minimum wage was increased to the subsistence level, it was decided to “delink” individual entrepreneurs’ contributions from it, and starting from 2021, the fixed amount of contributions paid per year is indicated in the Tax Code.

Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.

Income is calculated as follows:

• Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from business activities). When determining these incomes, expenses are taken into account (Resolution of the Constitutional Court of November 30, 2016 No. 27-P);

• Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);

• Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 213 of the tax return under the simplified tax system). However, there are decisions of courts, including the Supreme Court, that expenses can be taken into account. However, the Ministry of Finance still maintains that all income is taken to calculate contributions.

• Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;

• For UTII - the taxpayer's imputed UTII income, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up across all sections. When determining annual income, imputed income from declarations for the 1st-4th quarter is added up.

• With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.

• If an individual entrepreneur applies several tax systems at the same time, then the income from them is added up.

Fixed Contribution Tariffs

IN 2020

The following tariffs apply
for payments to individual entrepreneurs “for themselves”
:

Why do we need contribution rates if they are not calculated as a percentage of income for individual entrepreneurs? And how many pension points you will be awarded depends on the Pension Fund’s contribution rate.

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (32,448 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid

! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example:
The income of an individual entrepreneur in 2021 was: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2021 will be 32,448 + (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 32,448×8 = 259,584 rubles.

Example:

The income of an individual entrepreneur using the simplified tax system in 2021 was: 30,000,000 rubles. The amount of contributions for 2021 would be 32,448 + (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

Payment of insurance premiums for 2021: which BCCs

Next, we will tell you to which KBC and within what time frame individual entrepreneurs need to transfer insurance premiums “for themselves” for 2021.

BCC for payment “for yourself” (if income is no more than 300,000 rubles)

Contributions in the form of fixed payments for 2021 must be paid by the individual entrepreneur no later than January 9, 2021 (postponement from December 31, 2017), and in the form of one percent in excess of 300,000 rubles - no later than July 2, 2021 (postponement from July 1 - Sunday) . See “New deadlines for payment of insurance premiums for individual entrepreneurs from 2021“.

The total amount of fixed insurance premiums for 2021 is RUB 27,990. Of these, RUB 23,400 is for OPS. and for compulsory medical insurance – 4,590 rubles. (letter of the Federal Tax Service dated October 25, 2021 No. GD-4-11/21642).

KBC fixed contributions for 2021 for individual entrepreneurs for themselves in 2018

KBK for payment “for oneself” for oneself (if income is more than 300,000 rubles)

Insurance premiums for the amount exceeding 300,000 rubles for 2021 must be transferred no later than July 2, 2021 (since July 1, 2018 falls on a Sunday).

Payment amount for income within 300,000 rubles. and above this limit they count differently. In addition to the known amount of payments of 23,400 rubles. There is also a variable part. It is calculated at a rate of 1 percent of income over 300,000 rubles. Because of this, entrepreneurs have questions about the code when drawing up a payment order. KBC for insurance premiums for individual entrepreneurs for themselves with income over 300,000 rubles. – 182 10210 160.

Due date for payment of contributions

Insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year, with the exception of contributions in the amount of 1% on income exceeding 300 thousand rubles.

Insurance premiums calculated on the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period are paid by the payer of insurance premiums no later than July 1 of the year following the expired billing period.

Contributions (including contributions for compulsory health insurance) are paid from January 1, 2021 not to the Pension Fund, but to the tax office. Including contributions for previous years.

What contributions do individual entrepreneurs pay in 2018?

Since 2021, the procedure for calculating fixed contributions paid by individual entrepreneurs, as well as lawyers and other “private traders” has changed significantly. Previously, the amount of individual entrepreneur’s contributions “for himself” was determined by a formula that included the minimum wage and the tariff rate. From 2018, this formula will be abolished. However, since 2021, instead of it in Article 430 of the Tax Code of the Russian Federation, fixed contribution values ​​have appeared that do not depend on the minimum wage or on any other indicators. “Pension” contributions from income exceeding 300,000 rubles. in 2018, as before, are calculated as 1 percent of the excess amount. The maximum allowable amount of “pension” contributions also remains. But if now it used to depend on the minimum wage, then in 2021 and beyond its size will be constant and will be a fixed value of “pension” contributions multiplied by 8. All important figures for individual entrepreneurs are in the table below.

Fixed individual entrepreneur contributions for 2018-2020

Type of contributions	2018	2019	2020
“Pension” contributions from income not exceeding 300,000 rubles.	RUB 26,545	RUB 29,354	RUB 32,448
The maximum allowable amount of “pension” contributions	RUB 212,360 (RUB 26,545 ×	RUB 234,832 (RUB 29,354 ×	RUB 259,584 (RUB 32,448 ×
"Medical" contributions	RUB 5,840	RUB 6,884	RUB 8,426

From 2021, the deadline for paying “pension” contributions on income exceeding 300,000 rubles has also changed. Until 2021, this part of the contributions was required to be transferred no later than April 1 of the following year. Starting with reporting for 2021, contributions will need to be paid no later than July 1.

The maximum amount of OPS contributions that an individual entrepreneur must pay for 2021 is 212,360 rubles. (RUB 26,545 x 8), and the maximum 1% contribution is RUB 185,815. (212,360 rubles (total maximum amount of contributions to the compulsory pension insurance of an individual entrepreneur for himself for 2021) - 26,545 rubles (fixed contribution to compulsory pension insurance for 2021)).