How much to pay IP contributions per year. Fixed payment to the pension fund for individual entrepreneurs

From this article, you will learn how the minimum wage affects the fixed contributions of individual entrepreneurs in 2016, and how much the mandatory contributions to pension and health insurance, as well as voluntary contributions to the Social Insurance Fund, are.

What determines fixed IP contributions in 2016

Fixed contributions of individual entrepreneurs in 2016 for mandatory pension (medical) insurance are calculated independently.

• the minimum wage (minimum wage), which is set at the federal level as of January 1, 2016;
• insurance rate for 2016;
• the number of calendar months in the period for which contributions are calculated. Here the chosen frequency of payment of contributions plays a role. Three options are possible: 12 months - with a one-time payment, 3 months - with a quarterly payment, 1 month - with a monthly payment.

Calculate insurance premiums separately for each off-budget fund (part 3 of article 16 of the Law of July 24, 2009 No. 212-FZ).

Fixed IP contributions in 2016 for pension insurance

Fixed contributions of individual entrepreneurs in 2016 for mandatory pension insurance depend on the amount of the entrepreneur's annual income. If the entrepreneur's income for the calendar year did not exceed 300,000 rubles, use the following formulas to calculate payments:

If the income of an entrepreneur for a calendar year is more than 300,000 rubles, calculate the fixed contributions of individual entrepreneurs in 2016 for pension insurance as follows:

At the same time, the annual amount of the insurance pension contribution cannot exceed the amount determined by the formula:

Determine the annual income of an entrepreneur according to the same rules that apply for its calculation within the framework of the applicable taxation system:

• those who pay personal income tax (general taxation regime) - according to the rules of Article 227 of the Tax Code of the Russian Federation. At the same time, do not reduce income for tax deductions (letter of the Ministry of Labor of Russia dated September 3, 2015 No. 17-4 / OOG-123);
• everyone who pays the Unified Agricultural Tax - according to the rules established by paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;
• entrepreneurs who use simplified taxation - according to the rules provided for in Article 346.15 of the Tax Code of the Russian Federation. If the object of taxation is “income minus expenses”, then do not reduce income calculated according to such rules for expenses (letter of the Ministry of Labor of Russia dated February 28, 2014 No. 17-3 / OOG-118);
• those who pay UTII - according to the rules provided for in Article 346.29 of the Tax Code of the Russian Federation. In this case, determine the income taking into account the coefficients K1 and K2;
• for entrepreneurs on the patent system of taxation - according to the rules provided for in Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

If a businessman applies several taxation regimes, define income as the amount of income calculated within each taxation regime.

The Pension Fund will control the amount of income received on the basis of information coming from the tax office. If the entrepreneur has not reported to the inspectorate on the income received, the fund's specialists will charge insurance premiums in the maximum amount.

This procedure follows from the provisions of article 14, part 1 of article 16 of the Law of July 24, 2009 No. 212-FZ, parts, article 4.5 of the Law of December 29, 2006 No. 255-FZ.

Fixed IP contributions in 2016 for medical and social insurance

Fixed contributions of individual entrepreneurs in 2016 for compulsory medical and voluntary social insurance are calculated according to the formula:

Fixed contributions of individual entrepreneurs in 2016 for their own mandatory pension (medical) and voluntary social insurance in 2016 in the table

Fixed IP contributions in 2016 by type of insurance. Table

Do not round off the fixed contributions of individual entrepreneurs in 2016 for their own voluntary social insurance, since reporting on such contributions in the form-4-a of the FSS of the Russian Federation is filled out in rubles with kopecks (

The amount of insurance premiums of individual entrepreneurs for themselves in 2016

Insurance contributions of individual entrepreneurs to the PFR and FFOMS in 2016

Since 2016, the size of the fixed part of insurance premiums to the PFR and FFOMS has changed.

The procedure for calculating contributions to the PFR in 2016:

• Until December 31 of the reporting year, a fixed part of the contributions is paid. It is obligatory for payment for all entrepreneurs, regardless of the presence or absence of financial and economic activities, the taxation regime and the amount of income received. Fixed contributions to the PFR are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (26%) x 12);
• before April 1 of the year following the reporting year, the estimated part of insurance premiums is paid to the Pension Fund of the Russian Federation (1% of the amount of income over 300 thousand rubles per year).

Calculate insurance premiums for yourself using our online calculator:

Calculate insurance premiums in the PFR and FFOMS

In FFOMS in 2016, only fixed payments are paid. Contributions to the FFOMS from incomes over 300 thousand rubles are not calculated and paid. Fixed contributions to the FFOMS are calculated according to the formula (minimum wage at the beginning of the year x Insurance premium rate (5.1%) x 12).

The minimum wage at the beginning of 2016 was 6204 rubles. (approved by Federal Law No. 376-FZ of December 14, 2015).

Fixed contributions for 2016

*Note: The amount of 316.40 rubles is paid within 11 months, 316.45 rubles must be paid for the 12th month.

Attention entrepreneurs! Since 2016, the CSC for the payment of a contribution from income in excess of 300,000 rubles. - 392 1 02 02140 06 1200 160.

If the individual entrepreneur did not work for a full reporting period, the amount of insurance premiums is calculated as the sum of:

• contributions for fully worked months (minimum wage x PFR rate (or FFOMS) x Number of months);
• the amount of contributions for a month not fully worked (minimum wage: number of calendar days in a month x number of days from the date of registration (inclusive) until the end of the month x PFR rate (or FFOMS));

Those. if the entrepreneur was registered on February 12, 2016, the amount of insurance premiums for the year in the Pension Fund will be 17,109.75 rubles. (6204 x 26% x 10 months + (6204: 28 x 17) x 26%); in FFOMS - 3356.14 rubles. (6204 x 5.1% x 10 months + (6204: 28 x 17) x 5.1%).

Deadline for payment of fixed payments- until December 31 of the year for which contributions are paid, but the PFR on its website posts information about the need to pay payments before December 27, due to the fact that banks may not have time to transfer payments in the last days of the year.

If the IP income for the billing period exceeds 300 thousand rubles, in addition to fixed payments in the amount of 23,153.33 rubles. (PFR + FFOMS), he must transfer to the Pension Fund of the Russian Federation the estimated part of insurance premiums, which is 1% of the excess amount. Reason: clause 1.1. Art. 14. Federal Law No. 212-FZ of July 24, 2009 as amended by Federal Law No. 347-FZ of November 28, 2015.

The law provides for a limit on the amount of insurance premiums to the FIU. They cannot exceed the product of the eightfold minimum wage at the beginning of the year and the PFR tariff, increased by 12 times. Those. for 2016 the maximum amount of contributions to the PFR is 154,851.84 rubles.(6204 x 8 x 26% x 12)

Important! Not for payers of insurance premiums paying personal income tax (OSNO); nor for entrepreneurs applying the simplified taxation system of 15% (income minus expenses) when calculating income for the purposes of insurance premiums, expenses are not taken into account.

Income calculation

If an individual entrepreneur applies more than one taxation regime, taxable income from activities is summed up.

Payment term: insurance premiums in the amount of 1% of the amount of income over 300 thousand rubles must be transferred to the budget no later than April 1 of the year following the expired billing period.

Example: The income of an individual entrepreneur born in 1970 amounted to 2,400,000 rubles in 2016. The amount of insurance contributions to the FIU will be:

fixed part 19356.48 rubles. + individual part (2,400,000 - 300,000) x 1% = 21,000 rubles.

Total: 40356.48 rubles.

In the FFOMS, regardless of the amount of income, we pay a fixed payment of 3,796.85 rubles.

To pay premiums for 2016, use our online premium calculator.

Note! Increase from July 1, 2016 the minimum wage to 7500 rubles. does not affect the amount of fixed payments. Since the calculation of insurance premiums for 2016 requires a minimum wage, which is set for January 1 of this year (clause 1, clause 1.1, article 14 of the Federal Law of July 24, 2009 N 212-FZ).

What will be the IP contributions for myself in 2016? This is a traditionally topical issue for all businessmen.

Contributions to the PFR are a mandatory payment for all businessmen who have chosen the form of IP to conduct their business. The individual entrepreneur must transfer payments regardless of the amount of revenue or losses received by him.
Already from the first day after registering your business, pension contributions begin to accrue.
This point is not taken into account by many novice businessmen: they believe that in the absence of income from doing business, they are not required to pay money to the Pension Fund. There have been numerous lawsuits on this subject. At the same time, the courts in most cases are on the side of the FIU.

The legislation provides for a rather narrow list of cases when the payment of pension contributions is optional, and it is not subject to broad interpretation. This, in particular, leave to care for a child up to 1.5 years old, military service, care for a disabled child of the 1st group. At the same time, entrepreneurial profit in these periods should be completely absent.

The payment of pension contributions is also mandatory for entrepreneurs of retirement age and owners of socially oriented businesses. The type of activity of the IP does not play any role in this case.

The obligation to transfer insurance premiums for individual entrepreneurs disappears only with the liquidation of entrepreneurial status in the manner prescribed by law.

Until 2014, IP payments were the same for everyone, regardless of the amount of income. But according to recent changes in legislation, contributions for themselves depend on the amount of revenue.

In 2013, contributions to the Pension Fund more than doubled. Thus, the legislators wanted to close the hole in the budget of the Pension Fund at the expense of entrepreneurs. But in practice, a sharp increase in tax led to the massive closure of Russian IP. For a number of entrepreneurs, the new amount of insurance premiums turned out to be unbearable and made their business unprofitable. As a result, the FIU received even less taxes than in 2012.

Realizing the fallacy of such a sharp increase in the tax burden, legislators decided to apply a differentiated approach to contributions to the Pension Fund. According to the new rules that came into force in 2014, entrepreneurs were divided into two groups:

• Individual entrepreneurs with small annual incomes up to 300,000 rubles. pay, as before, only a fixed payment;
• Sole Proprietors with income over $300,000 pay another 1% of the income received in excess of the specified amount.

Thus, pension contributions today consist of two parts: a fixed payment + 1% of excess income of more than 300,000 rubles. Let's consider the calculation procedure in more detail.

The procedure for calculating fixed payments for IP in 2016

The fixed payment of IP consists of two parts: the first goes to pension insurance in the Pension Fund of the Russian Federation, the second - to medical insurance in the MHIF. Previously, contributions to the PFR were divided into the insurance and funded parts of the pension. But the latter has been frozen by the government for several years, so all the money goes to the insurance part (payments to current pensioners, which are taken into account on the IP pension account).

Fixed contributions to the PFR are calculated not on the basis of the entrepreneur's real income, but on the basis of the minimum wage. In January 2016, it was 6204 rubles. Every year, along with the growth of the minimum wage, insurance premiums also increase. In the current year, they have grown quite insignificantly: by 745.68 rubles.

An important point: despite the fact that from July 2016 a new minimum wage in the amount of 7500 rubles will be in effect, it will not affect contributions for itself. This is due to the fact that IP deductions to the FIU have a fixed amount, which is determined based on the minimum wage in force at the beginning of the year.

Individual entrepreneurs pay insurance premiums at the following rates: 26% in the PFR and 5.1% in the MHIF. They are the same for all businessmen, regardless of the tax regime they apply.

Thus, the amount of insurance premiums for individual entrepreneurs in 2016 will be 6204 * 26% * 12 = 19356.48 rubles. Another 3796.85 rubles. must be transferred to the MHIF (6204 * 12 * 5.1%). Those individual entrepreneurs whose income at the end of the year will be less than 300,000 rubles should not make any additional payments. 23153.33 p. - these are the minimum deductions to the FIU, subject to the work of the IP throughout the year.

And how to calculate the amount of insurance premiums for an incomplete period for those entrepreneurs who just registered their business in 2016 or decided to liquidate it before the end of the year? To calculate deductions for an incomplete period, the following formula is used: minimum wage * number of days of doing business / number of days in a month.

For example, an individual entrepreneur registered on March 15, and deregistered on November 20. In March, the activity was carried out for 16 days, in November - 20. The calculation of the payment for March will be as follows: 16/31 * 6204 * 26% = 832.5 rubles; for November: 20/30 * 6204 * 26% = 1075.4 rubles. IP worked 7 full months. The payment for this period will be 7 * 6204.26% = 11291.3 rubles. Thus, for the period of its entrepreneurial activity, the IP is obliged to transfer 13199.2 rubles.

Deadlines for paying pension contributions

An individual entrepreneur can transfer fixed contributions monthly, quarterly or in a single payment at the beginning or at the end of the year. This is their difference from pension contributions for employees of individual entrepreneurs. In this case, contributions must be paid monthly by the 15th day of the month following the reporting one.

The only time limit: fixed payments must be paid before the end of 2016 (until December 31). Starting January 1, 2017, penalties will be charged on overdue debts. It should be borne in mind that due to a change in the key rate, to which the calculation of penalties is linked, they immediately increased by 33%.

In addition to the penalties provided for by law in relation to non-payers, individual entrepreneurs have other incentives for the timely payment of insurance premiums. So, IP on the simplified tax system with the object "income minus expenses" and on the OSNO can be taken into account in expenses that reduce the taxable base, only the contributions actually paid. Payments accrued but not transferred to the budget cannot be taken into account. This may result in tax overpayments.

Individual entrepreneurs without employees on the simplified tax system with the object “income” and on UTII have the right to reduce the tax advance and the single tax itself on paid contributions. Therefore, it is beneficial for such taxpayers to pay them quarterly until the submission of an imputed declaration under UTII or until the last day in the quarter under the simplified tax system.

You do not need to report on IP contributions for yourself in 2016. This form of reporting in the FIU has not been valid for several years.

Pension contributions from incomes over 300,000 rubles

The procedure for calculating insurance premiums from an amount of more than 300,000 rubles. depends on the tax system chosen by the entrepreneur. To calculate the tax base for contributions from incomes of more than 300,000 rubles. take into account:

• revenue for the simplified tax system or OSNO (which is important to note: the indicator is taken without reducing the amount of expenses);
• potential profit margin on UTII and PSN.

When combining several tax regimes, the income from them is added up. It is important to take into account that the calculation of this additional payment is controlled by representatives of the Pension Fund. They receive information about the income received by the entrepreneur for the year from the Tax Service on the basis of the submitted declarations.

The payment is sent only to the FIU, these deductions are not received by the MHIF. The money can be paid before the end of the year, but the deadline is March 15, 2017 (for income received in 2016).

Let's take an example. The entrepreneur earned in 2016 350,000 rubles. on the USN, another 120,000 rubles. amounted to his potential income from work on the "imputation". The total income for 2016 is 470,000 rubles. Tax in the FIU 1% must be paid from 170,000 rubles: (470,000-300,000) * 1%. 1700 r. must be transferred in addition to the fixed payment.

Deductions from excess profits cannot be infinitely large. The maximum amount of contributions to the PFR is legally established. It is calculated as eight times the minimum wage multiplied by the number of months and the insurance rate (6204*8*12*26%).

Thus, the maximum amount of pension contributions in 2016 is 154,851.84 rubles. (this is 5965.44 rubles more than the level of the previous year).

Despite numerous disputes about whether it is possible to take into account contributions to the Pension Fund from excess income as part of expenses or reduce advances on them, the Ministry of Finance nevertheless recognized this payment as mandatory and equated it to fixed ones, and also admitted the possibility of accounting for it as an expense that reduces income or advances.

An individual entrepreneur must pay insurance premiums to the PFR and FFOMS every year for himself and his employees, if any. Insurance deductions from employees' salaries are paid at established rates, read more. For himself, an individual entrepreneur must pay insurance premiums in a fixed amount.

When registering an individual as an individual entrepreneur, an individual entrepreneur registers with the Pension Fund (PFR) and the Compulsory Medical Insurance Fund (FFOMS). In these funds, the individual entrepreneur is obliged to make fixed payments in the manner prescribed by law. As for the Social Insurance Fund (FSS), individual entrepreneurs are not required to register and make contributions. He can do this on his own initiative, after which he pays contributions for voluntary insurance. This is true if the IP wants to receive sick pay or maternity benefits.

The amount of fixed payments depends on the minimum wage established for the current year. In 2016, the minimum wage is 6204 rubles. In this regard, the fixed contributions of individual entrepreneurs in 2016 take the following values.

Payment to the FIU

The fixed payment to the PFR in 2016 for individual entrepreneurs depends on the amount of income received during the year. The payment is really fixed within 300,000 rubles. If the income of an individual entrepreneur exceeds 300,000 rubles, then the payment ceases to be fixed and depends on the amount of income received.

Becoming an entrepreneur, a businessman automatically becomes a taxpayer. These mandatory payments include fixed contributions to the Pension Fund and FFOMS. An individual entrepreneur must independently calculate and pay insurance premiums in 2016 as an individual entrepreneur “for himself”. If an individual entrepreneur does not hire employees, then he does not submit a report on payments to the FIU.

We consider fixed IP payments for ourselves

The amount of the payment changes annually due to the increase in the minimum wage. The minimum wage is established by the state by its law. This year, the amount of payment has changed twice. From 01/01/2016, the minimum wage is 6204 rubles, from 07/01/2016 - 7500 rubles. But when calculating insurance premiums, the amount established since the beginning of the year is taken into account. For an entrepreneur, fixed payments in 2016 have not changed since July 1.

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