What insurance premiums should individual entrepreneurs pay in 2016-2017?

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In 2021, the tariffs and amount of insurance premiums (as worded in Article 14 of Law No. 212-FZ) paid by insurance premium payers who do not make payments or other remuneration to individuals have not changed. But don’t let this mislead you into thinking that individual entrepreneurs will pay the same amount of contributions for themselves as in 2015. In ordinary language, the tariffs for individual entrepreneur contributions in the form of fixed payments and the formula for their calculation remain the same. However, in the mentioned formula there is such a constant as the minimum wage - minimum wage

.
And it just increased, and amounted to 6,204 rubles from January 1, 2021
. So, all individual entrepreneurs will have to pay more.

Not only will the base portion of fixed contributions paid by all entrepreneurs increase, but the amount of 1% on income exceeding 300 thousand rubles will also increase. More will need to be transferred to the Health Insurance Fund. Below you can find a detailed calculation for insurance premiums.

As for the budget classification codes that need to be written in payment orders and receipts for the transfer of insurance premiums in a fixed amount, here too in 2021 the Ministry of Finance of the Russian Federation made many changes with several orders. You can immediately in the form sent out by UPFR. And below, in the appropriate section, we have placed the BCC for fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund (which have also become different).

Attention! You must pay insurance premiums in 2021 for 2021 and earlier periods according to the new BCC to the Federal Tax Service of the Russian Federation!

Insurance premiums for individual entrepreneurs for themselves in 2021

In order to legally carry out commercial activities on the territory of the Russian Federation, individual entrepreneurs must pay not only taxes, but also insurance premiums:

Advice: this table contains formulas for individual entrepreneurs on the general taxation system who carried out business activities throughout 2021. Individual entrepreneurs who have chosen a different tax regime, or business entities that registered during this reporting period (or suspended their business for some reason) use different formulas to calculate mandatory insurance contributions.

How to pay an insurance contribution of 1% to the Pension Fund?

Individual entrepreneurs whose total income for 2016 exceeds the legal limit of 300,000 rubles are required to pay an insurance premium on the excess amount in the amount of 1%. This procedure is regulated by Federal Law No. 212 and is subject to execution by all individual entrepreneurs.

In parallel, the Federal legislation of Russia establishes restrictions that relate to the total amount of payment to the Pension Fund for the year. Its limit value should not exceed 8 minimum wages. Individual entrepreneurs are recommended to use a special formula to make the most accurate calculations: Minimum wage (minimum wage) 2021 x 12 x 26.00% x 8. From July 1, 2021, the minimum wage increased to 7,500 rubles, respectively, in 2021 individual entrepreneurs will have to pay more insurance premiums, since their value is directly affected by this indicator.

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Example:

An individual entrepreneur began conducting commercial activities on January 1, 2016. For 2021, the total income of individual entrepreneurs amounted to 12,000,000 rubles. A business entity falls under two articles of the Federal Law at once and will have to pay two types of fees to the Pension Fund:

1. Since an individual entrepreneur worked without interruption throughout 2021, he will have to pay an insurance fee based on the established minimum wage. He must make this payment by December 31, 2016.
2. The second type of insurance premium for an individual entrepreneur needs to be calculated using a formula, since his total income for 2016 exceeded 300,000 rubles. We substitute the available data into the formula and get the amount of the insurance fee to be paid: (12,000,000 – 300,000) x 1.00% = 117,000 rubles. The action in brackets is carried out to determine the amount of income in excess of the established amount of profit.

Formula for calculating contributions to the Pension Fund and the Compulsory Medical Insurance Fund 2021

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

Formula for a fixed contribution of individual entrepreneurs to the Pension Fund

Pension Fund contribution = 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

– minimum wage;

12

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

26%

— interest contribution that must be paid by the individual entrepreneur to the Pension Fund of Russia;

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 for a fixed contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund

Compulsory medical insurance contribution = minimum wage * 12 * 5.1%,

Where:

Compulsory medical insurance contribution

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

Minimum wage

– minimum wage;

12

– number of months (year);

5,1%

— the interest contribution that the individual entrepreneur must pay to the Compulsory Medical Insurance Fund.

Now let's calculate how much of the MHIF contribution an individual entrepreneur must pay in 2021:

Insurance premiums for individual entrepreneurs who passed state registration in 2021

Russian citizens who decided to open their own business and in 2021 passed state registration as individual entrepreneurs, just like other business entities, must accrue and pay insurance contributions to the Pension Fund. This category of individual entrepreneurs will need to calculate their obligations to the budget only for the actual days of their work.

Advice: when calculating insurance premiums, newly created individual entrepreneurs must be extremely careful. The amount of the fee to be paid must be calculated down to the nearest kopeck. Otherwise, during the inspection, Pension Fund employees may additionally charge the insurance premium, which will automatically entail the imposition of penalties.

Legislators propose to facilitate the calculation process for this category of individual entrepreneurs by carrying out calculations in 2 steps. First of all, they should calculate the amount of insurance premiums for the month in which the individual entrepreneur was registered as a business entity (they must first decide which type of taxation to choose for the individual entrepreneur). After this, they can calculate the amount of insurance premiums for the months remaining until the end of the reporting year:

In accordance with the explanatory letter of the Ministry of Labor, registered on March 10, 2015 under number 17-3/v-103, individual entrepreneurs, when calculating insurance premiums, must take into account the day on which state registration was carried out and an entry was made in the Unified State Register of Individual Entrepreneurs ). For example, if a business entity received the corresponding certificate on August 2, 2021, then this date will be taken into account when making calculations.

The above formula will have to be applied by individual entrepreneurs who have decided to voluntarily close their business and be removed from state registration. When making calculations, individual entrepreneurs must take into account the day of termination of commercial activities. For example, if a business entity was removed from state registration on March 10, 2021, then it must take this date into account when calculating insurance premiums.

If an individual entrepreneur worked without interruption in 2021, then he needs to use the following formula to calculate obligations for insurance payments:

Insurance premiums for individual entrepreneurs who did not conduct commercial activities in 2016

If individual entrepreneurs suspended their activities in 2021, then they need to focus on Federal Law No. 212 (Article 14, paragraph 6). This regulatory legal act specifies a complete list of cases in which business entities are exempt from the obligation to pay insurance contributions to the FFOMS and the Pension Fund. If the reason for the suspension of the business activities of an individual entrepreneur was one of these cases, then he will need to pay the insurance premium only for those calendar months in which he worked.

Advice: starting in 2021, small business representatives must calculate insurance premiums in proportion to the calendar days on which the activity was carried out. It follows from this that an individual entrepreneur should not charge mandatory fees for non-working days.

Deadlines for payment of fixed contributions

It has been established that the first amount of fixed contributions of IP 2016 must be paid before the thirty-first December of this year inclusive. However, if we take into account the important fact that the “deadline” date falls on Saturday, then the deadline is the very first working day of 2021. Since at the time of writing this article, the decree of the Government of the Russian Federation has not yet determined the calendar of weekends and holidays for the next year, it is impossible to name its date with absolute accuracy, but it can be assumed with a fairly high degree of probability that it will be the ninth of January. It goes without saying, however, that in order to avoid various problems and complications, you should not postpone such a thing as paying fixed contributions of individual entrepreneurs to the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund until the very last day.

As for the payment of the second part of the contributions, it must be made by individual entrepreneurs before April 1, 2021. Since according to the calendar this day is also a non-working day (Saturday), in reality the last payment deadline is the third of April.

It should also be emphasized (and this will certainly be useful to many individual entrepreneurs) that these contributions can be paid either as a total amount at once or in parts. It is more profitable to make payments in installments, since this reduces the total tax base of the individual entrepreneur.

What can individual entrepreneurs expect in the coming 2021?

Currently, business entities are still calculating insurance premiums according to the old scheme. According to experts, it will change next year, since the Ministry of Labor has already prepared a corresponding bill and is trying to promote it in the State Duma. The following is known about the plans of legislators so far:

1. Most likely, in 2021, all insurance contributions (FFOMS, Pension Fund, Social Insurance Fund) will be replaced by the Unified Social Insurance Contribution (ESS).
2. In 2021, individual entrepreneurs will use an updated insurance premium payment scheme.
3. It is planned that from 2021 business entities will pay ESSS not to the Pension Fund, FFOMS and Social Insurance Fund, but to the Federal Tax Service (FSN).

Example:

Today you can calculate the amount of insurance premium for yourself, which an individual entrepreneur will have to calculate in 2021, assuming that the calculation scheme remains the same.

If the minimum wage as of January 1, 2017 is equal to 7,500 rubles, then we will get the following results:

• Calculation of contributions to the Pension Fund of an individual entrepreneur for himself: (7,500 x 26% x 12 months) = 23,400 rubles.
• Calculation of contributions to the FFOMS for individual entrepreneurs for themselves: (7,500 x 5.10% x 12 months) = 4,590 rubles.
• In total, an individual entrepreneur will need to pay 27,990 rubles for the reporting year. If we compare this figure with the amount of insurance premiums that an individual entrepreneur must pay for 2016, then a significant difference is noticeable, increasing by 4,836.67 rubles.

Information has appeared in the media that as of January 1, 2017, the minimum wage will be increased to 8,800 rubles. Accordingly, this indicator will affect the increase in insurance premiums that an individual entrepreneur will have to pay for himself.

If we assume that this indicator will be approved at the legislative level, then the amount of insurance premiums for 2021 will be as follows:

• Calculation of contributions to the Pension Fund of an individual entrepreneur for himself: (8,800 x 26% x 12 months) = 27,456 rubles.
• Calculation of contributions to the FFOMS for individual entrepreneurs for themselves: (8,800 x 5.10% x 12 months) = 5,385.60 rubles.
• In total, an individual entrepreneur will need to pay 32,841.60 rubles for the reporting year. Compared to 2021, the amount of the insurance premium payable will increase by 9,688.27 rubles (32,841.60 - 23,153.33).

Recently, the Federal Tax Service published in specialized media a letter registered on July 28, 2021 under the number BS-3-11 / [email protected] This explanatory document states that individual entrepreneurs, starting from January 1, 2021, will have to calculate and pay insurance premiums for yourself in accordance with the regulations of the Tax Code in force in Russia (in particular, Article 430).

The changes also affected the rules for calculating income for individual entrepreneurs that do not employ hired workers. From January 1, 2021, total income will be determined in accordance with the regulations of the following articles of the Tax Code of the Russian Federation:

The amount of insurance premiums for individual entrepreneurs in 2016

• Calculation of contributions to the Pension Fund of individual entrepreneurs for themselves in 2021: (6,204 x 26% x 12 months) = 19,356.48 rubles.
• Calculation of contributions to the FFOMS for individual entrepreneurs for themselves: (6,204 x 5.10% x 12 months) = 3,796.85 rubles.
• For 2021, you need to pay 23,153.33 rubles for yourself, since as of 01/01/2016 the minimum wage was set at 6,204 rubles.

Individual entrepreneurs must make contributions to the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation in 2021, which must be paid by December 31, 2021. Business entities must transfer medical and pension insurance contributions according to the main BCCs (individual entrepreneurs can find the required code in the complete list posted in the Tax Code of the Russian Federation):

Fixed contribution for individual entrepreneurs (not a full year)

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

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

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

Let’s assume 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 Compulsory Medical Insurance Fund

= Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% = 2531 rubles. 23 kopecks

Contribution to the Pension Fund

(turnover less than 300,000 rubles) = minimum wage * 8 * 26% = 6204 * 8 * 26% = 12,904 rubles. 32 kopecks

Individual entrepreneur contributions for less than a year (turnover more than 300,000)

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

You need to understand that fixed contributions of individual entrepreneurs are not taxes. These are contributions from the entrepreneur for himself to the pension, in order to later receive a pension and for medicine, which is supposedly free with us.