Calculation of the fixed amount of insurance premiums for

Every year, individual entrepreneurs must transfer fixed payments to the Pension Fund of Russia ( Pension Fund), as well as contributions to the Compulsory Medical Insurance Fund ( health insurance). The amount of payments is set by the government for the next year and is calculated depending on the minimum wage. In addition, an individual entrepreneur can pay contributions to the fund social insurance(FSS), but this is already on on a voluntary basis, this is done to obtain social payments, for example, to pay sick leave.

It’s worth noting right away important feature fixed payments are obligatory payment which everyone pays individuals registered as an individual entrepreneur. It is divided into two parts - the first amount is fixed and does not depend on profit, and the second is paid in the amount of 1% of the amount of profit exceeding 300 thousand rubles.

Payments of individual entrepreneurs to the pension fund in 2017 for individual entrepreneurs without employees

The amount of the fixed payment does not depend on:

• The chosen taxation system.
• Was income received from economic activity or loss.
• It doesn’t matter whether the individual entrepreneur has employees or not.
• Whether economic activity is carried out or not does not matter.
• An individual entrepreneur can work as an employee at the same time and he must also make payments to the pension fund for himself.

IMPORTANT! Some people think that it is possible not to pay to the Pension Fund and the Compulsory Medical Insurance Fund, since there is no activity, but unfortunately, until you have documents on the closure of the individual entrepreneur in hand, you will be accrued arrears and a fine will accrue. At the same time, it will be possible to close the individual entrepreneur only after you pay off your debts to the pension fund.

However, there are several cases when you can avoid paying contributions in the absence of activity:

Important changes to fixed payments for individual entrepreneurs since 2017

Since 2017 there have been important changes- they were transferred to the department tax office, but the order of their calculation has not been changed. Thus, all payments to the Pension Fund and compulsory medical insurance will need to be made to your tax office using new details. Therefore, the BCC has also been changed. The tax office will also calculate arrears in payments, issue fines and conduct appropriate audits.

Important! Since 2017, contributions to the Pension Fund and compulsory medical insurance must be paid to the tax office at the place of registration of the individual entrepreneur using new details. The BCC has also changed - now it starts with the numbers 182, not 392. The minimum wage since January 1, 2017 for calculating contributions is set at 7,500 rubles. Contributions for injuries are not transferred to the Federal Tax Service.

Amount of payments by individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund in 2017

As we have already said, entrepreneurs pay one part of the payments regardless of the income received, and the second part if the amount exceeds 300 thousand rubles, we will consider in more detail.

Annual fixed payment for individual entrepreneurs 2017 (regardless of profit)

This payment is fixed and mandatory for all individual entrepreneurs, depends on the established minimum wage, calculation is carried out according to the formula:

1. For payment to the Pension Fund= Minimum wage * 26% * number of months (if we calculate for a year, then set it to 12)
2. For payment to the Compulsory Medical Insurance Fund= Minimum wage * 5.1% * number of months (if we calculate for a year, then set it to 12)

The minimum wage for 2016 is set at 6,204 rubles. From July 1, 2016, the minimum wage will be 7,500, while fixed payments for 2016 will not be affected by this increase.

Fixed insurance premiums to the Pension Fund of Russia in 2017 for individual entrepreneurs – payment amount:

Thus, individual entrepreneurs’ own payments to the pension fund in 2016 for individual entrepreneurs without employees and with employees amount to total 23 thousand 153 rubles 33 kopecks, although in 2015 this amount was 22,261.38. This is due to the fact that the minimum wage in 2015 was slightly lower than in 2016. In 2017, you will already have to pay 27 thousand 990 rubles.

The deadline for paying contributions for the current tax period is December 31 of the same year.

Payment can be made in a single payment for the year, but it is better to divide the amount into equal parts for each quarter. This is due to the fact that an entrepreneur can reduce the amount of tax by the amount of payment of contributions to the Pension Fund, but at the same time there is certain nuances, depending on the taxation system, as well as whether the entrepreneur is an employer or not.

KBK IP fixed payment 2017

When paying fixed payments for 2016, you must use the following BCC numbers when filling out the payment order:

• For payment to the Pension Fund (PFR) – 392 1 02 02140 06 1100 160 (not currently applicable).
• To pay for the Federal Compulsory Compulsory Medical Insurance (for health insurance) – 392 1 02 02103 08 1011 160 (not currently used).

Starting from 2017, payments must be made to the tax office using the following details:

Attention! If you opened an individual entrepreneur in the middle of the year, and not from the beginning of the month, for example, from October 7, then the calculation of contributions must be made based on the incompletely worked month from next day from the moment of registration (letter of Rostrud No. 17-4 / OOG-224 dated 04/01/14). Those. in October, our calculation will be from the 8th to the 31st - 24 days, and we count November and December as full months.

Example

We will calculate contributions to the Pension Fund (the Compulsory Medical Insurance Fund will be calculated in the same way) for 25 days. In the example, we take the minimum wage value for 2016. Minimum wage*26%/31*25 = 6204*26%*31/25 = 1300.84. In this case, we round the final value to the second decimal place. TO calculated figure We add the amounts for November and December. If we receive less than a year, we will need to pay to the Pension Fund: 4,526 rubles 92 kopecks.

1% in the Pension Fund of the Russian Federation from the amount of income exceeding 300 thousand rubles.

This payment is made only by those entrepreneurs whose income exceeds 300 thousand rubles. In this case, payment is made only to the Pension Fund, nothing is paid to the FFOMS. The calculation is quite simple - all income is taken, not counting expenses, and 1% is charged from the amount exceeding the specified threshold. Those. if your income was 550 thousand rubles, then we deduct it from 300 thousand rubles. and multiply by 1% - a total of 550 thousand rubles. – 300 thousand rubles. * 1% = 2,500 rub.

1% in the Pension Fund = (Amount of income - 300 thousand rubles) * 1%.

• KBK for payments in 2016 – 392 1 02 02140 06 1200 160 (not currently in use).
• KBK 1 percent in the Pension Fund of the Russian Federation 2017 – 182 1 02 02140 06 1110 160 .

For different systems tax accounting income is calculated according to its principle:

• IP on common system – to calculate 1%, the difference between income and expenses is taken (according to).
• Under the simplified tax system, “income” is 6%– all income received for the period is taken into account.
• Under the simplified tax system “income reduced by expenses” or 15%– the situation is twofold. The basis for calculating 1% will also be the amount of income reduced by the amount of expenses - this is the decision we came to constitutional Court by year. However, the tax inspectorate described that the base is considered income, while expenses are not taken into account. Therefore, it is safer, although not correct from a mathematical point of view, to use the opinion of the tax office.
• IP on a patent– the estimated profit indicator is taken into account. It does not matter whether it will be more or less at the end of the period.
• Individual entrepreneur on UTII– the amount of calculated imputed income is also taken into account. The amount of profit received does not matter.

Attention! If an individual entrepreneur applies several tax regimes, then income must be summed up when calculating 1%.

Important details:

1. This payment is made only if the entrepreneur’s income exceeds the amount of 300 thousand rubles; payment is not made from a smaller amount.
2. Exists maximum amount payment, which is calculated by the formula: 8 minimum wage * 26% * 12, so in 2016 it is 154,851 rubles 84 kopecks.
3. Starting from 2016, this payment must be made to a separate KBK number, which differs from the fixed payment - 392 1 02 02140 06 1200 160 .
4. Payment can be made both during the current year to reduce taxes, and before April 1 of the next year.
5. Since 2017, all contributions are transferred to the Federal Tax Service using new details.

Important! Note that the Federal Tax Service recognized that the amount of payment to the Pension Fund in the amount of 1% also applies to a fixed amount, so the amount of taxes can also be reduced by its amount. At the same time, you can pay the amounts of these contributions in reporting year, then this amount can be reduced in the reporting year, and not in the next one.

Deadlines for payment of insurance premiums when closing an individual entrepreneur

If you decide to close the individual entrepreneur, then you will need to pay off the outstanding fixed payments of the individual entrepreneur. In order to pay off the outstanding contributions you have 15 days from the date of payment. State Register information about your exclusion as an individual entrepreneur (in accordance with Article 16 of Federal Law No. 212-FZ). In this case, the day of entering information is included in this period.

Features of payment of insurance premiums

There are some things to keep in mind when paying your dues:

• Pay fixed payment Individual entrepreneur in 2017, as well as in subsequent years, can be done from a current account from an entrepreneur’s personal account opened in any bank, for example, from an account in Sberbank.
• The amount of contributions must be paid including kopecks.
• If a citizen does not open an individual entrepreneur from the beginning of the year, then the calculation of contributions is carried out from the moment the business is opened until the end of the given year.
• If a citizen does not close an individual entrepreneur at the end, then payments are calculated from the beginning of the reporting year until the closure of the business.
• Payment of a fixed payment to the Pension Fund and 1% of the excess amount since 2017 is carried out according to different BCCs.

Reducing taxes on insurance premiums

Let us note that the amount of taxes, depending on the taxation system, can be reduced both by the amount of a fixed payment and by a payment of 1% of the amount of excess profit of 300 thousand rubles, since it is currently also equivalent to fixed payments.

Individual entrepreneur on the simplified tax system “Income”

If an entrepreneur has employees, then he can reduce the amount of tax by no more than 50% of the amounts paid to the Pension Fund for employees. If he has no employees, then the tax is reduced by 100% of the amounts of fixed payments. At the same time, it is better to transfer contributions quarterly, because quarterly advance payments for them are also reduced.

Individual entrepreneur on UTII

If an entrepreneur conducts activities that fall under , then in this case the amount of tax can be reduced by 50% of the amount of payments to the Pension Fund for employees, if the individual entrepreneur has employees, as well as for paid contributions for the individual entrepreneur. If an individual entrepreneur does not have employees, then the tax is reduced by 100% of the amount of fixed payments of the individual entrepreneur for himself.

Important! The calculation of the declaration is made using the “cash” method. Those. when reducing tax, transfers paid during the billing period are taken, and not accrued for the same period ().

Individual entrepreneur on the simplified tax system “Income minus expenses”, on the unified agricultural tax or OSNO

IN in this case it does not matter whether the entrepreneur is an employer or not. Amounts of payments to the Pension Fund are included in the amount of expenses, which in turn reduce tax base By simplified tax system, or . Therefore, the calculation in this case is somewhat different than in the taxation systems described above.

IP on Patent

In this case, taxes are calculated in the form of a fixed payment - in the form of a patent (), which cannot be reduced by the amounts transferred to the Pension Fund. It also doesn’t matter whether the entrepreneur has employees or not.

Reporting

Since 2012, entrepreneurs who work without employees do not submit any reports. But if an entrepreneur attracts employees, then he must pay, in addition to the fixed payment, make payments to the Pension Fund for employees, and also provide the following reporting:

• 4-FSS (to the social insurance fund).
• RSV-1 (to the pension fund).
• (monthly reporting from 2016 to the pension fund).

Responsibility for non-payment of insurance premiums

If an entrepreneur is late in payment, he may be charged penalties, the amount of which is 1/300 of the current refinancing rate. Penalties are calculated for each day of late payment. Currently, the refinancing rate of the Central Bank of the Russian Federation is 11%. This way you can get about 13% per annum.

If the individual entrepreneur did not make full payment or did not pay the fees at all, then a fine of 20% may be imposed. Moreover, if an intention to not pay taxes was revealed, the fine may be 40% of the amount of arrears.

Every year, individual entrepreneurs must pay fixed individual entrepreneur payments for themselves to the pension fund and compulsory health insurance at established rates. The timing, procedure for calculating amounts and the procedure for payment are determined by Chapter 34 of the Tax Code.

Starting from 2017, the administration of entrepreneurs’ contributions to the pension fund and compulsory health insurance was transferred to the tax office. Thus, the Federal Tax Service now controls the receipt of payments, conducts inspections and assesses fines and penalties.

Who should pay fixed contributions?

Fixed payments are mandatory payments for the following categories:

• Individuals registered as individual entrepreneurs.
• Mediators, lawyers and notaries who are engaged in private practice.
• Patent attorneys.
• Appraisers.
• Arbitration managers.
• And other persons.

Thus, if you are, then you will have to pay fixed contributions Individual entrepreneur for himself to the pension fund (PFR) and compulsory health insurance (CHI). In addition, if the entrepreneur is an employer, then he must also pay contributions from the salaries of his employees.

In some cases, entrepreneurs may be misled: if they do not conduct business, then they do not need to pay these payments, but this is not the case. These payments are mandatory for everyone. Therefore, in order not to pay fees, it is necessary to either close the individual entrepreneur, or if the conditions described below are met.

Important! The absence of economic activity by an entrepreneur does not exempt him from paying contributions for himself.

In what cases can contributions be paid?

In some cases, these payments may not be calculated or paid:

• In connection with maternity, as well as in case of temporary disability. Reason: Art. 430 Tax Code, clause 6.
• If a citizen is called to military service by calls. Reason: Art. 430 Tax Code, clause 7.
• If the status of a lawyer has been suspended and there is no private practice. Reason: Art. 430 Tax Code, clause 7.

Attention! It must be taken into account that Grace period there should be no activity. Otherwise, contributions must be calculated and paid in proportion to the number of months worked.

The amount of fixed payment of individual entrepreneurs for themselves in 2017-2018

Payments can be divided into a constant part, depending on the established minimum wage, and into a variable part, which depends on the income of the entrepreneur. Their size and calculation procedure are defined in Art. 430 Tax Code of the Russian Federation, paragraph 1.

Fixed part based on the minimum wage

If the individual entrepreneur has worked for a full year

The first part of payments is fixed, which depends on the minimum wage established by the state at the beginning of the year. Moreover, if the minimum wage changes during the year, the amount of payment does not change.

So, to calculate contributions at the beginning of the year, the following minimum wage values ​​are established:

• For 2017 – 7500 rubles.
• For 2018 – 7,800 rubles (change in the minimum wage from July 1, 2017).

The fixed part of the contributions is determined by the formula:

Payment to the Pension Fund = minimum wage (established at the beginning of the year) * 12 * 26%

Where 26% is the established rate of contributions to the pension fund.

Compulsory medical insurance payment = minimum wage (established at the beginning of the year) * 12 * 5.1%

Where 5.1% is the established rate of payment for contributions to compulsory health insurance.

Thus, fixed payments of individual entrepreneurs for themselves are:

Attention! If an entrepreneur registered or closed an individual entrepreneur during the reporting period, then contributions are calculated in proportion to the time worked (in accordance with Article 430, paragraphs 3-5).

If the individual entrepreneur has not worked for a full year

Suppose an entrepreneur registered an individual entrepreneur on July 10, 2017, the calculation will be as follows:

1. Number of fully worked months 5. For each full month we pay to the Pension Fund and for compulsory medical insurance = 27990/12 = 2332.5. Thus, in 5 months we will get: 2332.5*5=11,662.50.
2. Since July has 31 days, you need to calculate the amount for 1 day and multiply it by 21 days: 2332.5/31*21=1580.08.
3. total amount payments to the Pension Fund and compulsory health insurance for less than a full year is equal to 1580.08+11,662.50=13,242.58. This is the total amount; similarly, the amount of payment to each fund is calculated separately.

At the same time, the number of days less than a month are calculated according to the following principle:

• If you have opened a business, then the report begins the next day after making an entry in the state register (according to Federal Law 212-FZ part 2 art. 4.) on the last day of the month.
• When closing an entrepreneur, the period from the beginning of the month inclusive to the date of making an entry in the state register is taken.

Attention! Some tax authorities claim that to calculate it is necessary to divide the total amount for the year by 365 days and multiply the number of days worked, which is incorrect!

1% for income over 300 thousand rubles

The second part of payments depends on profit. It is paid only if the profit for the year was more than 300 thousand rubles.

Formula for calculating 1%: ( Total income IP – 300,000) * 1%.

Depending on the chosen taxation regime, the following is taken as income:

• When the difference between the profit received and the expenses incurred during this period is taken.
• On a simplified taxation system simplified taxation system“income reduced by expenses”, it is also necessary to take the difference between income and expenses. This opinion was reached by decision Arbitration Court Kemerovo region in case No. A27-5253/2016 dated July 24, 2017 for IP Zharinova O.V.
• Under the simplified tax system “Income” we take income - gr. 4 Books of income and expenses.
• For UTII payers the value of the estimated income specified in page 100 of section 2 of the UTII declaration is taken, and not the actual profit received.
• On patent system taxation also takes into account the maximum possible income from the patent, and not the actual profit received.

When combined tax regimes it is necessary to take the total amount for each taxation system, then subtract 300 thousand rubles from it. and multiply the result by 1%.

Attention! The total amount of contributions - fixed payment and 1% cannot be more than 8 minimum wages (established at the beginning of the year) * 8 * 26%.

Thus, the maximum contribution amount will be as follows:

• In 2017 – 187,200 rubles.
• In 2018 – 194,688 rubles.

Payment deadlines for individual entrepreneurs

Payment of fees must be made in deadlines(Article 432 clause 2 of the Tax Code of the Russian Federation):

• The fixed part must be paid before December 31 of the reporting year.
• 1% is paid no later than April 1 of the year following the reporting year. Those. for 2017 must be paid no later than April 1, 2018.

The calculation and payment of contributions is made by the taxpayer himself. They can also set the frequency of payments. The Tax Code does not establish the obligation to pay these payments quarterly, monthly or according to another scheme; the individual entrepreneur himself decides how to pay.

At the same time, some tax authorities force you to pay contributions quarterly, even if there is no activity. It is not right. Contributions can be paid in at least one amount, for example, at the beginning of the year or at the end.

However, it is better to pay the fees quarterly, dividing them into 4 parts. If the activity has just begun and there is not much income yet, then you can pay them in the amount of accrued taxes to reduce them by 100%. And by the end of the year we will reach the entire amount set for the year.

Attention! When closing an individual entrepreneur, fees must be paid within 15 calendar days from the moment of making an entry in the state. registry.

Where to pay and to which KBK

Payment of a fixed payment to the Pension Fund of the Russian Federation and compulsory medical insurance must be made to the tax office at the place of registration as an individual entrepreneur using the details of the tax office. After the administration of these payments transferred to the NFS, the KBK was also changed.

KBK fixed payments to individual entrepreneurs in 2017 for themselves:

• The fixed part and 1% in the Pension Fund of Russia since 2017 are paid to the same KBK number - 182 1 02 02140 06 1110 160.
• For compulsory medical insurance – 182 1 02 02103 08 1013 160.

Reducing taxes due to a fixed payment

OSNO, simplified tax system “Income minus expenses”, Unified Agricultural Tax

Under the general taxation system, paid contributions are included in expenses, thereby reducing the tax base for the tax.

If there are no employees, the tax can be reduced to zero using the amounts paid to the Pension Fund and compulsory medical insurance by the entrepreneur for himself.

If there are employees, then no more than 50% of the paid contributions paid for individual entrepreneurs, as well as for employees.

STS "Income"

In this case, you can reduce the tax by 100% if the entrepreneur does not have employees. If there is, then the tax can be reduced, but by no more than 50% due to deductions for employees and the individual entrepreneur himself.

UTII

UTII tax can be reduced by transferred payments 100% individual entrepreneur if there are no employees. If there are employees, then no more than 50% of the tax is the amount of contributions from the employee and the individual entrepreneur himself. The opportunity to reduce the tax on individual entrepreneurs’ contributions for themselves and for their employees was introduced in 2017.

Important! Since UTII is a quarterly tax and reporting is also submitted quarterly, contributions must be paid quarterly.

Patent

This type of taxation does not imply its reduction due to contributions to payment funds for individual entrepreneurs and for employees.

Fines for unpaid fees

The following liability is possible for non-payment of contributions:

• For each day of delay, penalties will be charged for the amount of arrears at the rate of 1/300 of the refinancing rate that was in effect at the time of non-payment.
• If the taxpayer has not provided reporting on taxes received, the maximum possible amount of contributions may be assessed. Since the tax office does not know about your income. So in 2017 it could be 187,200 rubles, and in 2018 it was already 194,688 rubles.

When an economic entity decides to work as an entrepreneur, after registration, he has an obligation to pay contributions in fixed amounts for required types insurance. IP is given the right this duty be completed during the reporting year, while this action can be made cashless through banks or with cash using terminals.

The most important change in this area in the new year was the transfer of administration of compulsory insurance contributions to the tax authorities.

In connection with this, the recipient's details have changed, and new BCCs have come into effect.

Important! When preparing bills for payment of contributions, you need to pay attention that now the recipient of these funds is the Federal Tax Service, and not the Pension Fund.

The entrepreneur will also have to submit the corresponding annual report to the tax office, which will conduct audits in this industry.

The amount of insurance premiums for individual entrepreneurs in 2017

Payments by compulsory insurance Individual entrepreneurs consist of a mandatory part, determined in a fixed amount, and deductions from excess of the established amount of income of 300 thousand rubles.

Fixed payment calculated from the minimum wage

Insurance for pension and medical support is mandatory for individual entrepreneurs, regardless of the mode used and the fact of operation. The main condition is that the entrepreneur be registered in the Unified State Register of Entrepreneurs.

The payment is calculated based on the current rates and the approved minimum wage as of the beginning of the year.

Important! If the registration of an individual entrepreneur or its closure occurs within a year, then the amount of the fixed payment is proportionally recalculated.

1% from excess income of more than 300 thousand rubles

This part of the fixed payment is mandatory for those entities whose revenues for the year exceeded set size at 300,000 rubles. This amount determined in the amount of 1% of the excess income of the entrepreneur.

That is: (Entrepreneur’s income - 300,000)*1%

Entrepreneurs must understand the following:

• When imputing, you should take not the actual income received, but the imputed income received by calculation.
• With the simplified tax system, 6% is the actual income received.
• With the simplified tax system, 15% is the actual income received, and there is no need to reduce it by the amount of expenses incurred.
• Under OSNO - from this year, individual entrepreneurs have the right to use the difference between income received and professional deductions
• In the case of PSN, the calculated maximum value of the patent is applied.

Deadlines for payment of fixed payments to individual entrepreneurs

Legislation established following dates payments:

• The entrepreneur must pay the fixed payment by the end of the reporting period, that is, by December 31 of the current year.
• Contributions in the amount of 1% must be transferred to the budget before April 1 of the following year.

Individual entrepreneurs can pay the first part at their convenience. These may be monthly or quarterly payments. The entrepreneur is given the right to pay this amount in one payment immediately or at the end of the year.

The main requirement is that the payment of the fixed amount be made before the end of the year.

However, individual entrepreneurs who are going to take contributions into account when calculating payments under special regimes should know the following:

• - the tax can be reduced by the amount of paid contributions in the relevant periods. That is, UTII per 1 sq. You can reduce your contributions if they were paid from January to March of this year.
• - payment of fixed amounts can be taken into account when calculating both advance payments and the entire tax. It all depends on when it was produced.

Entrepreneurs who do not act as employers can pay contributions so that the amount of calculated tax payable is equal to 0, if the amount of income and expenses received allows this.

KBK for payment of fixed contributions of individual entrepreneurs in 2017

Since the beginning of this year, there has been a change in the administrator of contributions - now management has passed to tax service. In this regard, new BCCs were introduced, which now begin with code 182.

For pension insurance contributions:

• Contributions to fixed amount and 1% – 18210202140061110160
• Peni – 18210202140062110160
• Fines – 18210202140063010160

For contributions to compulsory medical insurance:

• Contributions – 18210202103081013160
• Peni – 18210202103082013160
• Fines – 18210202103083013160

How to generate a payment receipt for payment of fixed payments

You can fulfill the obligation to transfer contributions in cash at a bank branch or electronically. In addition, you can draw up a payment order and make a transfer through an open bank account.

How to generate a payment using the tax service on nalog.ru?

The tax website offers a convenient service for automatically creating a receipt for payment of contributions through a bank branch.

Step 2. In the payer field, click " Individual entrepreneur", in field " Settlement document" is marked " Payment document" With its help, you can obtain a form for transfer through a bank, or pay with electronic money. If you select “Payment order”, you can generate a document to transfer these amounts from the current account. But it will also be necessary to provide details tax authority- recipient.

Step 3. The required KBK is entered, after which you need to press Enter. The remaining fields should be filled in automatically. In this case, the code must be specified without spaces or other unnecessary characters. If you see inaccuracies in the information entered, you can click the “Back” button and fill out the fields again.

Attention! The CBC must be entered together without spaces.

Step 4. The details of the recipient of contributions are filled in. The column “Address of the object of taxation” should be skipped. In the “IFTS Code” you select the tax office to which the payment is made. Below is indicated municipality(selected from the drop-down list).

To enter the address, an additional window will open:

Step 5. The details of the payment document are indicated. “Person status” – select 09, entrepreneur. “TP” is selected as the basis for payment - current payment this year. In field " Taxable period» the payment for the year is selected, and the year for which payment must be made is also reflected. Payment amount - the desired payment amount.

Step 6. Entering information about the payer. His full name and TIN code are filled in. The “Address” field is filled in in a separate window; information is selected from directories. The TIN field must be filled in if you plan to pay electronically.

Step 7 You need to check the correctness of the data again and click the “Pay” button. In the window that opens you need to select:

If payment is made in cash through a bank branch, then a receipt will be created for printing: If the fee is paid non-cash, then a window will open with the logos of banks and payment systems, and you will need to select the desired one:

How to fill out a payment order for payment through a bank on an individual entrepreneur’s account

If an entrepreneur has a bank account, then you can pay fixed fees through it by making payment order. To do this, it is best to use special assistant services or accounting programs.

Features of issuing a payment order for the transfer of fixed contributions:

1. The payer status is entered with the code “09”;
2. The entrepreneur's TIN is recorded; the checkpoint field must be left blank, because the entrepreneur does not have one.
3. The full name of the payer (entrepreneur) and his Bank details- Name banking organization, BIC, correspondent account and current account. Below are the details of the recipient - the tax office. They can be found on the Federal Tax Service website.
4. In field 104 the BCC of the payment is entered without spaces;
5. OKTMO is written in field 105;
6. The code “TP” is written in the next field - that is, the current payment;
7. The payment periods are years, so GD.00.17 is written in the next field. The last 2 digits are the two digits of the payment year, 2017.
8. In the “Type of payment” field “01” is written;
9. The “CODE” field is entered as 0;
10. Payment order - 5;
11. Fields 108 and 109 must be filled in with “0”; field 110 must not be filled in.
12. The purpose of the payment is recorded. Here you need to indicate that fixed contributions are paid on income up to one hundred thousand rubles for 2017 and indicate the registration number.

Responsibility for non-payment of fees

All dues must be paid on time. If this is not done, the tax office may impose a fine on the entrepreneur. Its size is calculated based on the amount of unpaid contributions. The minimum amount of penalties is 20% of the debt amount; it will be awarded in the case where there was no malicious intent in the delay. For example, the individual entrepreneur mixed up the payment dates or simply forgot.

If an entrepreneur does not pay the dues on purpose, the amount of sanctions will increase and amount to 40% of the amount.

Attention! In addition, for the period between the date of payment and actual time Transfers of money may be subject to penalties. They are calculated as 1/300 of the Central Bank rate for each overdue day.

The amount of the fine can be reduced through the court if the individual entrepreneur proves that he had extenuating circumstances(for example, he was in the hospital). Minimum size reduction - 2 times. However, the amount of penalties cannot be reduced; they will need to be paid in full.