Insurance premiums and deductions for employees in 2021

Individual entrepreneurs and organizations that are employers are required to transfer insurance contributions (from employee payments under employment contracts). Monthly insurance premiums of individual entrepreneurs are transferred to:

• to the Federal Tax Service (for compulsory pension insurance);
• to the Federal Tax Service (for compulsory health insurance);
• to the Federal Tax Service (for insurance for temporary disability and in connection with maternity);
• in the Social Insurance Fund (for compulsory social insurance against accidents at work and against occupational diseases, in short, insurance against injuries).

In our publication today, we will find out the amount of individual entrepreneur contributions for employees in 2021 for transfer to the funds, as well as what kind of reporting individual entrepreneurs submit to these funds.

Note that from payments to individuals. to persons (on the basis of civil contracts), entrepreneurs must transfer contributions only to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund. Contributions are transferred to the Social Insurance Fund provided that this clause is provided for in the individual entrepreneur’s agreement with the employee.

Please note that in accordance with current legislation, some payments to employees are exempt from paying insurance premiums (Article 217 of the Tax Code of the Russian Federation).

Mandatory for all individual entrepreneurs is:

• registration with the Social Insurance Fund as an employer;
• In addition to contributions for employees, pay insurance premiums “for yourself.”

Contributions paid by individual entrepreneurs for employees in 2021

Tariffs for paying insurance premiums to funds in 2021 are as follows:

• Pension insurance - 22%. From the amount exceeding the established limit value of the base - 10%;
• Insurance in connection with temporary disability and maternity - 2.9% (excluding contributions from accidents), and 1.8% from payments to temporarily staying foreigners;
• Health insurance - 5.1%.

Some individual entrepreneurs have the right to pay insurance premiums at reduced (preferential) rates. Data on these individual entrepreneurs are presented in tables at the end of the article.

The basis for calculating insurance premiums is all payments and rewards received by an individual and subject to contributions for medical pension insurance, injury insurance, temporary disability insurance and maternity insurance. As soon as the annual income of an individual reaches the limit approved by the Government of the Russian Federation, a regressive scale comes into effect. Such income will be taxed at a reduced tariff rate or even exempt from taxation.

From January 1, 2021, the maximum values ​​of the base for calculating insurance premiums are set in the following amounts:

• for contributions to pension insurance - 1,150,000 rubles (if exceeded, contributions are calculated at a rate of 10%);
• for insurance premiums in connection with temporary disability and maternity – 865,000 rubles;
• There is no limit for health insurance contributions.

Individual entrepreneurs' insurance premiums for employees in 2021 for all types of compulsory insurance (pension, medical, injury, disability, maternity) must be paid by individual entrepreneurs no later than the 15th (next month). Do not forget that if the last day for payment of contributions falls on a weekend (holiday), then the final due date for payment of contributions is postponed to the nearest working day.

Reduced tariffs for SMEs

From April 1, 2021, on the basis of Article 5-6 of Law No. 102-FZ dated April 1, 2020, reduced tariffs have been established for SMEs (small and medium-sized businesses), which remain in force in 2021:

• OPS (compulsory pension insurance) – 10 percent;
• VNIM (insurance in case of temporary disability and in connection with maternity) – 0 percent;
• Compulsory medical insurance (compulsory health insurance) – 5 percent.

These tariffs apply to income above the minimum wage established for the current year. In 2021, the minimum wage as of January 1, 2021 is set at 12,792 rubles.

Input data

In this material we will look at a simple example to understand how an individual entrepreneur should act when calculating taxes and contributions. Our entrepreneur will meet the following criteria:

1. Pays tax at a rate of 6%, that is, it uses the simplified tax system with the object’s income.
2. Does not attract hired workers.
3. Does not work with individuals, therefore does not use a cash register. The contractors of the individual entrepreneur are entrepreneurs and legal entities with whom he pays through a bank account.

KBC for transferring contributions

If we are talking about pension insurance, then the number 182 1 0210 160 is used as the BCC. For health insurance, the indicator changes slightly:

182 1 0213 160.

Social insurance has two types of codes:

1. 393 1 0200 160 – this is for accidents.
2. 182 1 02010 160. This number is for temporary disability.

Inspection at the place of residence, territorial branch of the FSS - institutions where you can get acquainted with other details. They will also tell you how much the company pays in taxes for the employee.

Reporting

Reporting to the Federal Tax Service

Starting from 2021, insurance premiums must be submitted to the Federal Tax Service every quarter. The calculation is submitted no later than the 30th day of the month of the next quarter. Thus, in 2021 it must be taken 4 times:

• for the 1st quarter of 2021 – no later than April 30, 2021;
• for the first half of 2021 – no later than July 30, 2021;
• for 9 months of 2021 – no later than October 30, 2021;
• for 2021 – no later than January 30, 2021.

Reporting to the Pension Fund

Every month you need to submit a report to the Pension Fund in the SZV-M form, which contains information about working pensioners.
The deadline for submitting the report is no later than the 15th of the next month. Also, starting from January 1, 2021, new reporting was introduced in the SZV-STAZH form, which reflects information about the insurance length of insured workers. This report must be submitted to the Pension Fund every year, no later than March 1 of the following year.

Reporting to the Social Insurance Fund

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS.
Starting from January 1, 2021, in the calculation of 4-FSS it is necessary to reflect only information on injuries and occupational diseases. In 2021, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• In electronic form – no later than the 25th day of the month following the reporting quarter.
• On paper – no later than the 20th day of the month following the reporting quarter.

Please note that starting from 2015, all employers whose average number of employees exceeds 25 people (previously there were 50 people) must submit reports only in electronic form with an enhanced qualified electronic signature (UKES).

Individual entrepreneur reporting on the simplified tax system without employees is as simple as possible. He must submit a declaration once a year before April 30 of the year following the reporting year. We have devoted a separate article to the detailed filling out of the declaration under the simplified tax system of 6%.

In addition, theoretically, the tax office may request the entrepreneur to check the book of income and expenses.

Since the individual entrepreneur does not have employees, he does not submit reports related to them. I must say, this is quite an impressive volume of all kinds of forms, and some need to be submitted monthly. The entrepreneur also does not report for his own contributions to compulsory health insurance and compulsory medical insurance.

The only thing you should pay attention to is statistical reporting. Unlike legal entities, which are required to report to Rosstat, individual entrepreneurs do not have such an obligation. Entrepreneurs provide reporting once every 5 years or when the Rosstat authority requests this information from a specific individual entrepreneur.

If an entrepreneur has not received a letter from Rosstat and has not found himself through the above service, then he should not report to the statistical authorities.

From January 1, 2014, there is no longer a need to distribute pension insurance contributions between the funded and insurance parts of an employee’s pension. Workers now independently choose an insurance tariff to pay contributions that go towards the funded part of their pension.

An individual entrepreneur who is an employer transfers contributions only to the insurance part. The Pension Fund itself distributes the contributions of the insurance and savings parts (at the employee’s choice).

In 2021, individual entrepreneurs making payments to individuals will pay insurance premiums for pension insurance to the Federal Tax Service with a payment order indicating the BCC: 182 1 02 02010 06 2110 160.

In 2021, individual entrepreneurs making payments to individuals pay insurance premiums for health insurance to the Federal Tax Service with a payment order indicating the BCC: 182 1 02 02101 08 2013 160.

In 2021, the amount of fixed insurance pension contributions is 26,545 rubles per year, the amount of fixed contributions for health insurance is 5,840 rubles.

The amounts of fixed contributions for 2021 and 2021 have been determined. Just as in 2021, they will not depend on the minimum wage, but are established by the Government of the Russian Federation in specific values:

• in 2021 - for pension insurance - 29,354 rubles; for medical insurance – 6884 rubles;
• in 2021 - for pension insurance - 32,448 rubles; for medical insurance - 8426 rubles.

Starting from 2021, fixed contributions are no longer calculated based on the minimum wage. The government will set a specific annual contribution amount for the purpose of paying fixed contributions for individual entrepreneurs.

An additional contribution to the Pension Fund of 1% will also remain in 2021 if the annual income exceeds 300,000 rubles. This contribution cannot be more than 212,360 rubles in 2021 and cannot be more than 234,832 rubles in 2021. Moreover, this amount includes not only 1% of the excess income of 300,000 rubles, but also the amount of fixed insurance premiums paid.

182 1 0210 160

Please note that the BCCs of the two fees listed above are the same.

182 1 0213 160

Starting from January 1, 2015 (this rule is also true for 2018), when transferring insurance premiums to the Federal Tax Service, the amount payable in rubles and kopecks is indicated.

In 2021, an individual entrepreneur submits reports on accrued and paid contributions:

• quarterly to the Federal Tax Service in the form of a Calculation of accrued and paid insurance premiums for pension and health insurance, as well as for temporary disability and maternity insurance (RSV form);
• monthly report to the Pension Fund Information about insured persons (form SZV-M);
• quarterly to the Social Insurance Fund Calculation of accrued and paid insurance premiums for injuries (form 4-FSS);
• starting from 2021, the Pension Fund of Russia will provide a new form (SZV-STAZH). Information about the length of service of employees must be submitted to the Pension Fund once annually. The first report of the new form had to be submitted by 03/01/2018 for 2021. For 2021, the SZV-M experience report must be submitted to the Federal Tax Service no later than 03/01/2019.

In 2021, electronic reporting is submitted to the Federal Tax Service no later than the 20th day of the second month of the next quarter, on paper - no later than the 15th day of the second month of the next quarter. If there are more than 25 employees, the report must be submitted only electronically.

We invite you to read: Chapter 1. What is insurance §4. The main participants in insurance relations.

1. From accidents at work (and from occupational diseases).2. In case of temporary disability (and in connection with maternity).

The amount of insurance premiums in case of temporary disability is 2.9% of wages. The amount of the contribution may vary depending on the preferential tariff.

The amount of insurance premiums for accidents at work is from 0.2 to 8.5%. It depends on the class of professional risk to which the type of activity of the employee belongs.

In 2021, the budget classification code for transferring insurance contributions to the Social Insurance Fund remained unchanged:

• KBK 393 10200 160 (in case of temporary disability);
• KBK 393 10200 160 (from industrial accidents).

The remaining details can be found in the territorial office of the Social Insurance Fund.

Starting from January 1, 2015 (this rule is also true for 2019), when transferring insurance contributions to the Social Insurance Fund, the amount payable in rubles and kopecks is indicated.

An individual entrepreneur submits reports quarterly to the Social Insurance Fund in the form of “Calculation of accrued and paid insurance premiums (according to Form 4-FSS).”

In 2021, electronic reporting is submitted to the Social Insurance Fund no later than the 25th day of the month following the reporting quarter. On paper - no later than the 20th day of the month following the reporting quarter.

Employers with an average number of employees of more than 25 people in 2021 submit reports only in electronic form (with an enhanced qualified electronic signature of UKEP).

This might also be useful:

• Fixed payments for individual entrepreneurs in 2021 for themselves
• Changes in individual entrepreneur taxation in 2021
• What taxes does the individual entrepreneur pay?

• What reporting must an individual entrepreneur submit?
• How much taxes does an individual entrepreneur pay in 2021?
• The amount of insurance premiums for compulsory health insurance and compulsory medical insurance for individual entrepreneurs in 2021

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What must be paid

An entrepreneur using the simplified tax system is exempt from paying many taxes:

1. Personal income tax in relation to own income;
2. VAT (with some exceptions, for example, on export transactions);
3. Property tax applied when carrying out business activities (with the exception of real estate, which are taxed based on cadastral value).

The only tax that a simplified entrepreneur who works independently pays is the tax in connection with the application of the simplified tax system. In our case, this is 6% of the income received. The tax is paid throughout the year in advance payments:

• for the first quarter - no later than April 25;
• for half a year - no later than July 25;
• for 9 months - no later than October 25.

The final payment is made at the end of the tax period (year) until April 30 of the following year.

The rule applies: if the last day of the payment deadline falls on a weekend, then this deadline is postponed to the first working day.

In addition to taxes, individual entrepreneurs are required to pay insurance contributions to the Pension and Medical Funds. Starting this year, the amounts of contributions have been fixed, whereas previously they were tied to the minimum wage. For 2018, the entrepreneur must pay for himself:

1. Pension insurance contributions: From income up to 300 thousand rubles - 26,545 rubles. Payable by December 31, 2021.
2. For income exceeding 300 thousand rubles - 1%. Payable by July 1, 2021. A maximum has been set equal to 8 times the amount of fixed contributions from paragraph 1. That is, the maximum individual entrepreneur will pay is 26,545 * 8 = 212,360 rubles.

Comments

Max 01/14/2016 at 11:14 pm # Reply
They didn’t introduce different BCCs for contributions to the Pension Fund within and above the limit, the code remained the same as in 1915.

Natalia 01/15/2016 at 07:21 pm # Reply

Max, good evening. The BCC for the Pension Fund of the Russian Federation within and above the limit in 2016 is different, such as those indicated in the article.

Max 01/15/2016 at 08:54 pm # Reply

Natalia, they wanted to do this, but at the last moment they canceled it by order of the Ministry of Finance dated December 1, 2015 No. 190n. Look at the KBK on the Pension Fund website.

Natalia 01/16/2016 at 14:13 # Reply

Max, good afternoon. We checked - you are right, we corrected it. Thanks a lot!

Anna 03/25/2016 at 09:03 # Reply

Error?

KBK for payment of insurance premiums for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions (calculated from the amount of the payer’s income received in excess of the income limit - 1%): KBK 392 102 02010 061200 160

Natalia 03/25/2016 at 01:59 pm # Reply

Anna, good afternoon. From 2021, KBK for payment of insurance premiums for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions (calculated from the amount of the payer’s income received in excess of the income limit - 1%): 392 10200 160.

Zarina 04/09/2016 at 15:11 # Reply

I'm clarifying

On the PFR website, the table “Tariffs for compulsory pension insurance”, in the line “Organizations and individual entrepreneurs applying the simplified taxation system” - 20%, does not indicate the use of preferential rates, as if everyone on the simplified tax system can pay only 20% to the PFR and everything.https://www.pfrf.ru/strahovatelyam/samozaniatoe/porjadok_upl_ip/ They are misleading.

Nikolay 11/15/2019 at 10:03 pm # Reply

IN THE "TABLE OF TARIFF RATES FOR INSURANCE PREMIUMS IN 2019-2020" the second line is not correct

Natasha 04/03/2020 at 10:18 pm # Reply

kbk

check kbk for employees

Payment of insurance premiums for individual entrepreneurs for employees in 2021

In 2021, insurance premiums must be paid at the following rates:

• For pension insurance (PIP) – 22%.
• For health insurance (CHI) – 5.1%.
• For social insurance (OSS) – 2.9% (excluding accident contributions).

At the same time, some individual entrepreneurs and organizations have the right to apply reduced tariffs (see table below).

In 2021, the limits for calculating contributions have changed:

• for OPS – RUB 1,150,000. (in case of excess, contributions are paid at a reduced rate - 10%);
• for OSS – 865,000 rubles. (if exceeded, contributions are no longer paid);
• for compulsory medical insurance – the limit has been abolished.

Please note that in 2021, benefits on insurance premiums were canceled for most individual entrepreneurs and organizations. In particular, this affected individual entrepreneurs with a patent, as well as representatives of SMEs working in the social and industrial spheres and using the simplified tax system. Reduced tariffs were left only for NGOs and charitable organizations. More details on insurance premium rates can be found in the table below.

Note: for beneficiaries, in case of exceeding the limits of 1,150,000 and 865,000 rubles. There is no need to make social and pension insurance contributions.

Note: additional contributions are paid regardless of the limits of 1,150,000 and 865,000. However, companies that have assessed working conditions can pay additional fees. contributions to pension insurance at special rates (clause 3 of Article 428 of the Tax Code of the Russian Federation).

Insurance contributions to the Federal Tax Service and the Social Insurance Fund must be transferred monthly no later than the 15th day of the following month. If the last day coincides with a weekend or holiday, the final due date for payment of contributions is postponed to the next working day.

Payment of pension insurance contributions

In 2021, all payments for pension insurance must be made in one payment order using KBK 182 1 02 02010 06 1010 160. You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service.

Payment of health insurance premiums

In 2021, the budget classification code for transferring insurance premiums for health insurance is 182 1 02 02101 08 1013 160. You can find out the remaining payment details of the Federal Tax Service necessary for payment using this service.

Payment of social insurance contributions

Transfer of insurance contributions is carried out for two types of compulsory social insurance:

• in case of temporary disability and in connection with maternity in the Federal Tax Service of the Russian Federation;
• from accidents at work and occupational diseases in the Social Insurance Fund.

The amount of insurance premiums for temporary disability is 2.9% of salary, but may vary depending on the benefit applied (see table above).

The amount of insurance premiums for accidents ranges from 0.2 to 8.5%, depending on which class of professional risk your main type of activity belongs to.

In 2021, the budget classification codes for transferring social insurance contributions have not changed:

• KBK 182 1 0210 160. (in case of temporary disability);
• KBK 393 1 0200 160. (from industrial accidents).

You can find out the remaining payment details by contacting the territorial office of the Social Insurance Fund and the tax office at your place of registration.

Note: insurance premiums must be paid and reported in rubles and kopecks.

Let’s immediately consider the first and most important question: can an individual entrepreneur reduce the tax under the simplified tax system on fixed contributions.

All rights and obligations of a simplified taxpayer are regulated by Article 346.21. It contains clause 3.1., according to which individual business entities whose activities did not require the involvement of hired workers and are subject to 6% tax on the object can reduce the tax duty by the amount of fixed fees paid.

A tax reduction for individual entrepreneurs on the simplified tax system of 6 percent without employees in 2019 is possible for the amount of payments:

• In PF contributed for oneself in the minimum established amount;
• To the medical fund insurance, also paid in a minimum amount;
• Contributed to the pension fund in the amount of 1% from profits over 300 thousand rubles.

We suggest you read: Where an employee can appeal a disciplinary sanction

Other types of payments, for example, for insurance on a voluntary basis, are not taken into account.

(Income) x 6% – (Transfers to the Pension Fund) – (Advances made)

Let's calculate how much money you need to prepare for payment:

• First quarter = 30,000 x 0.06 – 6,997 = -5,197. No need to pay.
• Half year = 140,000 x 0.06 – (6,997 6,997) = -5554. Again, there is no need to make an advance payment.
• 9 months = 450,000 x 0.06 – (6,997 6,997 11,497) = 1,509 rub. need to pay.
• 12 months = 650,000 x 0.06 – (6,997 x 2 10,497 11,497) – 1,509 = 1,503 rub. need to pay.

If the advance calculated using the above formula decreases to minus, the funds will not be returned to the entrepreneur. For example, if it turns out to be -5999, the taxpayer will not receive these 5999.

If a businessman employs employees, a completely different rule comes into force - contributions to the Federal Tax Service can be reduced by funds contributed to the Pension Fund for employees, although by no more than 50% of the amount payable.

Can a businessman reduce tax on the amount of his contributions? Yes, if the reduction is less than half of the original figure.

A businessman is not required to contribute funds for himself to the Social Insurance Fund. Therefore, even if he registers with the FFS, the tax burden will not be reduced. Voluntary fees will not be deducted.

A reduction in the tax on insurance premiums for individual entrepreneurs with employees using the simplified tax system for income of 6 percent in 2021 is possible for the amount of payments:

• Fixed for yourself;
• Insurance for hired employees;
• Sick leave for the first 3 days, which is paid by the employer from its budget;
• Voluntary insurance for employees in case of loss of ability to work.
• You can also reduce the tax under the simplified tax system for individual entrepreneurs with income over 300,000 for contributions to the Pension Fund of 1%.

The rates for contributions to budgetary or extra-budgetary funds operating in Russia in 2021 remained the same as in 2021. They can be found in the Tax Code of the Russian Federation or from any tax authority.

(Profit) x (6%) – (Deductions) – (Advance duties already paid)

(Profit) x 6% x 50%

We calculate how much you need to pay:

• Quarter = 20,000 – 11,000 = 9,000.
• Half a year = 35,000 – 22,000 – 9,000 = 4,000. But this is more than 50%, so the payment is 35,000 x 0.5 = 17,500.
• 3 quarters = 60,000 – 36,900 – 26,500 = -3,400. We recalculate again: 60,000 x 0.5 = 30,000.
• Year = 240,000 – 53,600 – 56,500 = 129,900. This is more than 50% of 240,000 rubles, so we take for payment as much as we counted.

We looked at an example where an individual entrepreneur worked all year on his own, without hiring staff, and therefore reduced tax payments by the entire amount of contributions paid for himself. How to reduce the tax on insurance premiums if an entrepreneur started working himself and then hired employees? Or, on the contrary, were there employees at the beginning of the year, but were later fired? Here the Federal Tax Service expresses an opinion not in favor of taxpayers.

What payments are employers required to pay?

The obligation to pay such contributions with taxes rests with each manager:

1. Income tax.
2. Mandatory contributions for social insurance against accidents, social insurance, medical and pension insurance (see Life and health safety: what insurance is the most necessary today?).
3. Savings parts of pension contributions. Required only for employees who have submitted special applications.
4. Contributions for pension payments for hazardous working conditions. Listed if there are retired workers and harmful working conditions.
5. Social insurance for those who are members of flight crews. The rule also applies to some representatives of the coal industry.

If a manager has certain types of benefits, he is exempt from certain types of compensation. This will help you more accurately calculate how much taxes an employer pays for an employee in 2018.

Accounting

In terms of accounting, everything is quite simple. An individual entrepreneur does not keep accounts and does not submit annual financial statements. However, he is required to keep tax records. For this purpose, the entrepreneur must fill out a book of income and expenses for entities using the simplified taxation system. In it, the entrepreneur records all his income transactions.

Using the book of income and expenses, the individual entrepreneur calculates the tax payable in the reporting period. Information is entered into the book based on an extract from the current account.

What taxation systems can an individual entrepreneur apply?

In 2021, an individual entrepreneur has the right to choose one of five taxation systems:

1. General (OSN). It has the largest number of taxes to pay, the most cumbersome financial reporting, but also has some benefits. By default, it lists all individual entrepreneurs who did not submit an application to choose any other system during registration or later. Read more.
2. Simplified (USN). Only one tax is paid. You can choose the object of taxation: pay on all income or on the difference between them and expenses. Read more.
3. Unified Agricultural Tax (USAT). Applicable only to entrepreneurs whose activities are related to agriculture. Tax is paid on the difference between income and expenses. Read more.
4. Unified tax on imputed income (UTII). The tax is calculated based on the amount determined by local authorities and is a fixed payment that does not depend on the actual results of the individual entrepreneur’s activities for the reporting period. The list of activities that give the right to UTII is determined by local authorities from those listed in the Tax Code (TC) of the Russian Federation. Read more.
5. Patent (PSN). It is mainly based on the same principles as UTII: a patent has a fixed value based on the income of the individual entrepreneur by default. The amount of this income and the types of activities that give the right to use PSN from those listed in the Tax Code of the Russian Federation are established by local authorities. The differences from UTII are the validity period of the patent and a more flexible payment schedule for its cost, as well as a minimum of reporting compared to all other systems. Read more.

To understand which taxation system is more profitable, you need to make calculations

Tax calculation

Calculating the advance tax payment is not difficult. It is calculated according to the formula: Advance payment = Tax base * 6 / 100, where the tax base is equal to the entrepreneur’s income for the reporting period on an accrual basis.

For example, an individual entrepreneur earned (cumulative income):

• for the first quarter - 0 rubles;
• for the first half of the year - 20 thousand rubles;
• for 9 months - 130 thousand rubles;
• for the year - 295 thousand rubles.

Advance payments (before deduction of insurance premiums) will be:

• for the first half of the year - 20,000 * 6 / 100 = 1,200 rubles;
• for 9 months - 130,000 * 6 / 100 = 7,800 rubles;
• for the year - 295,000 * 6 / 100 = 17,700 rubles;

Payment amount for the period = Advance payment for the period - Amount of contributions paid in the period - Advance payment paid for previous periods of the year

In terms of income accounting, there are the following rules:

1. Income is accounted for on a cash basis.
   This means that they are recognized on the date they are actually received. The individual entrepreneur from our example receives his income to the bank, therefore, they are recognized on the date of receipt of funds into his current account. Note! This rule also applies to prepayments against future deliveries. The entrepreneur must include this amount in his income on the date of receipt of the advance payment. If the transaction does not take place, that is, the advance payment is returned, this operation is reflected in the book of income and expenses in the period when the return was actually made. It must be indicated with a minus sign. Accordingly, this amount will reduce taxable income.
2. Some types of income are not included in the taxable base, namely: Amounts of loans and borrowings, as well as amounts of funds received to repay loans and borrowings.
3. Amounts of income that are subject to other tax rates. This includes bond coupons, dividends and other types of income.
4. Amounts of income that are taxed in accordance with other taxation regimes. Often an entrepreneur combines two systems, for example, simplified tax system and UTII or simplified tax system and patent.
5. Amounts of funds that are not income. This includes, for example, funds for the return of defective goods, erroneously credited by the bank or amounts transferred by the counterparty.

The following table shows a fragment of the Book of Income and Expenses of our individual entrepreneur for the first half of the year.

For the year in which the entrepreneur was registered, he must pay contributions not in full, but in proportion to the number of days that he was considered an individual entrepreneur. Let's say it was entered into the register on April 16, 2021. This means that in 2021 he is an entrepreneur for 8 full months and another 15 days of April. The calculation will be as follows:

1. Pension contributions from income up to 300 thousand rubles:
   26545 / 12 * 8 = 17696.67 rubles - for 8 months of 2021;
2. 26545 / 12 / 30 * 15 = 1106.04 rubles - for 15 days of April;
3. 17696.67 1106.04 = 18802.71 - total in the Pension Fund.
4. Medical fees:
   5840 / 12 * 8 = 3893.33 rubles - for 8 months of 2021;
5. 5840 / 12 / 30 * 15 = 243.33 rubles - for 15 days of April;
6. 3893.33 243.33 = 4136.66 - total in the Compulsory Medical Insurance Fund.

In total, an individual entrepreneur registered on April 16, 2021, for this year must pay up to 300 thousand contributions on income in the amount of 18802.71 4136.66 = 22939.37 rubles.

An individual entrepreneur without employees has the right to reduce advance tax payments by the amount of insurance premiums that he paid in the tax (reporting) period. Moreover, the tax amount can be reduced down to zero. In other words, if during the reporting period the entrepreneur’s income was small, and the contributions paid completely covered it, he may not pay tax.

The rules for reducing the advance payment are as follows:

1. It is reduced within the calculated amount. That is, if the contributions paid are greater than the amount of the advance payment, the tax cannot go negative. Let’s say the advance payment is 15 thousand rubles, and the amount of contributions paid is 17 thousand rubles. The payment will decrease by 15 thousand and will be equal to zero, and the “extra” 2 thousand rubles will not be transferred and will not be compensated.
2. It is reduced by the amount actually paid during the period, not by the amount calculated for the period. It does not matter for what period the tax was paid - for the current period (advance payment), for the tax year (surcharge on income over 300 thousand rubles) or for previous years (payment of debt). For example, in May 2021, an entrepreneur made an additional tax payment for 2021 on income exceeding 300 thousand rubles. By this amount, the entrepreneur will be able to reduce the advance tax payment for the first half of 2021.

Let's look at how paying contributions affects the amount of the advance payment. Our newly registered entrepreneur earned 20,000 rubles in April. Let's assume that he doesn't expect more income for the first half of the year. The amount of the advance tax payment for the tax for the first half of the year will be 20,000 / 100 * 6 = 1,200 rubles.

Above, we calculated that by the end of the year the individual entrepreneur must pay 22,939.37 rubles in insurance premiums. Our entrepreneur decided in April to pay 1,200 rubles towards contributions, thereby reducing the amount of the advance tax payment to zero.

Now let’s say that by the end of the summer the business of the individual entrepreneur went uphill and he managed to earn money every month from August to December. At the same time, he paid the remaining amount of insurance premiums in equal installments every month (except for April). The data is presented in Table 1.

In Table 2, individual entrepreneurs’ income, advance tax payments and contributions paid are presented as a cumulative total.

*The amount of contributions paid exceeds the amount of the advance tax payment.

Now let's see what would happen if the individual entrepreneur did not pay contributions from May to August, deciding to leave them at the end of the year. The calculation results are in Table 3.

Cumulative data and advance tax amounts are in Table 4.

*The amount of contributions paid exceeds the amount of the advance tax payment.

**The amount of contributions paid is less than the amount of the advance tax payment.

What are fixed payments for an entrepreneur?

Fixed payments of an individual entrepreneur are payments that he is obliged to make for himself to extra-budgetary funds - the Pension Fund of the Russian Federation (PFR) and the Compulsory Health Insurance Fund (MHIF). They are called fixed because these amounts are determined by the state and do not depend on the income received by the businessman: for the entire period from the opening of an individual entrepreneur to the state registration of termination of business activity, this money must be paid.

At the same time, contributions to the Pension Fund form the future pension of the businessman himself, and payments to the Compulsory Medical Insurance Fund give him the right to use the services of state and municipal medical institutions.

An entrepreneur is required to make fixed payments, even if his work was negative.

The entrepreneur is obliged to make social contributions for employees, if he has any. However, there may be no employees, then there is no one to pay for. If they exist, how much you have to pay for each of them is determined by the size of their official salary. But you have to pay for yourself in any case.

An entrepreneur can avoid the obligation to pay fixed contributions only under the following conditions:

1. He is busy caring for a child under three years old.
2. Caring for an elderly person, a disabled person of the first group or a disabled child.
3. Serving in the army.

In all these cases, the circumstances giving the right to a benefit must be documented: a child’s birth certificate, a passport of an elderly person being cared for, a certificate of disability from the bureau of medical and social examination, a certificate from the military registration and enlistment office on the assignment to service or a copy of the military ticket

Another condition for granting benefits is the absence of actual entrepreneurial activity in the relevant period. This means that the movement of funds through individual entrepreneurs’ accounts should not occur at this time.

Zero reporting must be submitted to the tax office for the corresponding period (and the entrepreneur is obliged to report to the fiscal authority, as well as make fixed payments, regardless of whether he is conducting business or not).

Table of tariff rates for insurance premiums in 2021

It remains to add that a bill is currently being prepared to maintain the current insurance premium rates for the period up to 2021 inclusive. The bill is aimed at ensuring, from 2015 to 2021, the unchanged conditions for the payment of insurance premiums to state extra-budgetary funds, in accordance with the Message of the President of the Russian Federation and the instructions of the Chairman of the Government of the Russian Federation.

Individual entrepreneur taxes on OSNO

Of all taxation systems, it is the general one that is the most difficult for individual entrepreneurs.

An entrepreneur may find himself on OSNO in the following cases:

• having submitted documents for registration, he chose this particular system or simply did not write an application for choosing one of the simplified modes;
• switched to it of his own free will in the process of activity;
• transferred from simplified systems forcibly as a result of exceeding limit indicators (by turnover, staff or real estate).

For OSNO, individual entrepreneur taxes in 2021 make up an extensive list. But the main thing on the list is personal income tax - it combines both income tax and profit tax.

For an entrepreneur, as for an ordinary individual, a 13 percent tax rate is used here. The basis for calculation is the difference between the amount of revenue received for the year and the amount of officially confirmed costs. For example, if 1,200,000 rubles were received in the accounts and cash register of an individual entrepreneur. and expenses (with existing papers) were made 800,000 rubles, then the tax must be calculated from 400,000 rubles. (1,200,000 – 800,000). As a result, we get an annual payment equal to 400,000 * 13% = 52,000 rubles.

It is noteworthy that OSNO provides for a certain relaxation for entrepreneurs - a professional tax deduction of 20%. This preference applies in cases where the individual entrepreneur does not have documents at all that can confirm their validity and officiality. In our example, it will look like this: 1,200,000-20% = 960,000 *13% = 124,600 rubles. It is not difficult to notice the difference and evaluate the benefits of one way or another.

Personal income tax is transferred to the budget at the end of the year, but during this time period the individual entrepreneur also transfers advances - one at the end of the first half of the year (half of the estimated tax amount), others for the following quarters (3rd and 4th - quarter each). The tax authorities calculate the advance payment independently based on the results of the previous period, and they also send the entrepreneur a notice of the required amount to be paid.

The total amount for the year is reduced by the amount of advances.

In addition to personal income tax for their income, the general taxation system requires the entrepreneur to make several payments of a different nature to the budget, such as:

1. VAT. If an individual entrepreneur sells goods, products or services subject to such a tax, he must make the appropriate payments at the end of each quarter.
2. Personal income tax on amounts of income paid to individuals with whom the entrepreneur has concluded employment agreements or contracts for the performance of work or provision of services.
3. Transport tax. Paid if the entrepreneur is the owner of a car or other vehicle. The tax amount does not change depending on the purpose of use of transport - personal or commercial. However, for heavy vehicles for which money is paid to Platon, individual entrepreneurs have the right to reduce the tax on these payments.
4. Property tax. This budget payment is accrued to the entrepreneur if he uses the object for non-commercial activities, and a cadastral valuation has been applied to the property.
5. Water tax. Accrued if an individual entrepreneur uses water resources to generate income.

In fact, only VAT is an indispensable attribute of the general taxation system for individual entrepreneurs. The remaining taxes, to one degree or another, must be paid by taxpayers using simplified regimes.

Insurance premium rates for employees in 2021

Unfortunately, the promise of the Russian Government to maintain preferential tariffs for the simplified tax system until 2021 will not be realized in 2019. According to Federal Law No. 303-FZ dated August 3, 2018, only for socially oriented non-profit and charitable organizations that use the simplified tax system, the tariff rate remains at 20%.

For individual entrepreneurs and organizations using the simplified tax system, in 2021 the tariff rate will be 30%. The tariff increase will occur within the following limits:

• instead of 20%, pension insurance will need to be charged 22%;
• for health insurance the tariff will be 5.1%, instead of 0%;
• for insurance for temporary disability and maternity, the tariff will increase from 0% to 2.9%.

Contributions must be calculated taking into account the current bases for insurance deductions.

In the pension insurance segment for 2021, an upper limit of RUB 1,150,000 has been established. The employer withdraws the amount of income accruals for each employee monthly (increasing from the beginning of the year). If a person's total earnings are below this limit, pension contributions are calculated at a rate of 22%. When the income calculated from the beginning of the year exceeds the limit, the insurance premium rate is reduced to 10%.

For social insurance contributions, there is an upper limit of RUB 865,000. If it is exceeded, insurance premiums are not charged. These standards were approved by Government Resolution No. 1426 dated November 28, 2018. There are no restrictions on the base for MHIF contributions and “injuries”.

The transition to new insurance premiums for the simplified tax system in 2021 is carried out without additional conditions. Simplified employers must close the wage year taking into account the prevailing rates in 2018, and the application of standard contribution rates begins with the salary for January 2021.

Example

To calculate the amount of deductions, it is necessary to focus on the fact that the billing period is equal to the annual interval (Article 423 of the Tax Code of the Russian Federation). Contributions are calculated at the end of each month of the year based on income from the beginning of the year. That is, all the employee’s income from the beginning of the year is summed up, compared with the limits of the taxable base, the total amount of contributions for the year is calculated, after which the amount of previously paid contributions is subtracted from this amount.

Liability for non-payment

If an employer evades the obligation to make timely mandatory contributions, then he may be subject to legal liability: both civil and administrative. If contributions were not paid in large (especially large) amounts, then criminal liability may follow.

If the required payments are not received within the established period, the Federal Tax Service and other authorized bodies have the right to initiate an audit and litigation to collect debts. With all the ensuing negative consequences.

How to pay a debt

In matters of old debts, advice should be sought from the previous responsible authorities. There they will explain in what order and to whom (using what details) debts must be paid.

Attention! If there is no enforcement proceedings, then, most likely, materials on measures to collect the debt and its repayment have already been transferred to the Federal Tax Service along with other documentation on deductions.

In any case, every entrepreneur needs to ensure the timely payment of all mandatory contributions. And if for some reason a debt has arisen, take measures to pay it off as quickly as possible.

Otherwise, supervisory authorities may not only forcefully collect debts, but also apply administrative and other measures of state coercion.

Watch a video about insurance premiums for individual entrepreneurs in 2021

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Penalties on insurance premiums in 2021

In 2021, fines for violations of payment of contributions will be calculated, according to the Tax Code of the Russian Federation, according to the following rules:

• for violation of the deadline for submitting calculations for insurance premiums, the fine will be 5% of the unpaid amount for each month, but not more than 30% of this amount;
• the minimum fine will be 1,000 rubles (Article 119 of the Tax Code of the Russian Federation);
• for each document on contributions not submitted, the fine will be 200 rubles (Article 126 of the Tax Code of the Russian Federation);
• for deliberate underestimation of the contribution base, the fine will be 40% of the underpaid contribution amount.

The material has been edited in accordance with changes in the legislation of the Russian Federation, relevant as of November 21, 2018