Each entrepreneur has an obligation to pay a fixed IP payment for himself to the pension fund, as well as to health insurance. This payment is mandatory for everyone. You can pay insurance premiums both in cash, through bank branches, and non-cash. Consider how to pay insurance premiums to the pension fund in 2018 for individual entrepreneurs in more detail.

Important changes in 2018-2019:

• An important point in 2017 was that since January, the administration of insurance premiums was transferred to the tax inspectorate. In this connection, payment is made to the Federal Tax Service. The tax office will also carry out inspections.
• Since 2018, the fixed part of contributions does not depend on the minimum wage.
• The payment term of 1% has been changed.
• Since 2019, the amount of payments has increased.

The amount of insurance premiums for individual entrepreneurs in 2018-2019

Fixed payment calculated from the minimum wage

Regardless of whether the entrepreneur has employees or what type of taxation applies, he is obliged to pay contributions to the Pension Fund of the Russian Federation and to compulsory medical insurance:

Attention! If the IP did not start operations from the beginning of the financial year or terminates operations before December 31, then the contributions are calculated for the corresponding worked period.

1% on excess income

Nothing has changed in the calculation of 1% - it is paid if the income exceeds the amount of 300 thousand rubles. The formula is simple: (Income - 300,000 rubles) * 1%.

So, when calculating 1%, the following must be taken into account:

• For UTII payers, it is necessary to take the amount of imputed income, and not the actual profit received.
• For USN 6%, the actual profit is taken.
• With the simplified tax system, income reduced by the amount of expenses, at present, only income is taken as the basis for calculating 1%, expenses are not taken into account.
• For OSNO, the basis will be the difference between income and expenses.
• For the Patent, it is necessary to take the estimated amount of the maximum profit, on the basis of which payments under the patent are calculated.

Deadlines for paying fees in 2019

The deadlines for paying contributions are established in the Tax Code of the Russian Federation:

• Contributions calculated from the minimum wage - no later than December 31 of the reporting year.
• 1% - no later than July 1 of the year following the reporting year.

Attention! Starting from 2018, the deadline for paying 1% is no later than July 1, earlier the deadline was no later than April 1.

Quite often, entrepreneurs have a question whether it is necessary to pay contributions quarterly or what will happen if the individual entrepreneur does not pay the quarterly contribution? An individual entrepreneur does not have an obligation to pay contributions quarterly, daily or according to another scheme - the main thing is to pay them within the established time limits.

Injury contributions are funds directed through the Social Insurance Fund to an employee as compensation for harm to health caused in the performance of their work functions.

The employer is obliged to calculate a certain amount of them on a monthly basis in relation to the labor income received by the subordinate. It is influenced by many factors, including:

• the availability of benefits on insurance premiums for injuries;
• Kind of activity;
• approved rates for insurance premiums for injuries.

Despite the transfer of the main part of the contributions to the tax authorities, in 2020 the FSS continues to supervise the deductions in question. Therefore, there are some changes.

Recall that the features and rules for deductions for injuries are regulated by the Law of 1998 No. 125-FZ.

Which object of taxation

The deductions in question are made provided that the following is concluded with the employee:

1. employment contract (always);
2. civil law contract (when such a condition is stipulated).

The employer deducts With insurance premiums for injuries in 2020, regardless of whether or not the subordinates have the citizenship of our country.

Within the framework of the relations under consideration, the Social Insurance Fund acts as the insurer, and the insured:

• legal entities (regardless of the type of ownership);
• own business owner;
• an individual who has signed an employment agreement with another person.

Deductions to the FSS for injuries come from different types of income: salaries, allowances, bonuses, compensation for unclaimed leave, as well as when paying salaries in products. Exceptions to the object of taxation for injuries are:

• state benefits;
• payments due upon liquidation of the enterprise or reduction of personnel;
• funds received for labor activity in especially difficult or dangerous conditions for health;
• financial assistance provided in the event of force majeure;
• payment for the passage of training or advanced training courses, etc.

Which injury insurance rates

The rate for insurance of employees against accidents and occupational illnesses related to production activities is set in the range of 0.2 - 8.5%. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise is attributed. All these parameters are set by law.

There are 32 tariffs in total, formed taking into account different areas of activity (Article 1 of Law No. 179-FZ of 2005). They characterize the different degrees of risk and the corresponding contribution percentage. Injury insurance premium rates in effect in 2020 are shown in the table below (in %).

It is possible to determine the class to which the activity of the enterprise belongs according to 2 regulatory documents:

1. OKVED;
2. Classification of activities by risk (approved by order of the Ministry of Labor No. 625-n).

This information is reflected in the registration documents received when applying to the FSS.

How much to transfer

Employers must calculate monthly insurance premiums for injuries in 2020, taking into account accruals for the past 30 (31) days. This can be done using the formula:

CONTRIBUTIONS = B x TARIFF Where:

B– basis for contributions to injuries. This is the amount of money received by the employee, on the basis of which the required value is calculated. The legislation does not provide for restrictions on the amount. The calculation is done like this:

B = Payments td/gpd - Payments n/a Where:

td/gpd payments- funds paid to an individual in accordance with an employment (civil law) contract.

Payouts n/a- Non-contributory payments.

On a note: when settlements with a person are carried out in kind, contributions are charged on the amount of money specified in the contract. VAT and excises are also taken into account.

EXAMPLE

Travel agency "Prestige" offers vacationers sightseeing tickets, as well as places to stay and vehicles. OKVED - 63.30.2. In February 2020, employees were paid a total salary of 3 million 500 thousand rubles, including material assistance of 32 thousand rubles. Determine the amount of insurance premiums in the FSS.

Read also Sample payment order for payment of medical insurance premiums: 2017

1. 1. Calculate the base for the calculation of contributions:

B \u003d 3,500,000-32,000 \u003d 3,468,000 rubles.

1. According to the Classification of activities by risk, the travel agency "Prestige" is assigned to the I class of professional risk, which corresponds to a tariff of 0.2%. As a result, deductions for injuries are equal to:

CONTRIBUTIONS \u003d 3,468,000 x 0.2 \u003d 6936 rubles.

The FSS makes allowances or discounts for some enterprises. Therefore, the amount of final contributions can be further increased or reduced.

New data for discounts and surcharges in 2020

Employers make contributions "for injuries" in accordance with insurance rates. However, a discount or surcharge may be applied to the tariff (clause 1, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).

The amount of the discount (surcharge) is determined by a formula in which three indicators are involved:

1. The ratio of the costs of the FSS for the payment of security for all insured events with the insured and the total amount of accrued contributions;
2. The number of insured events for the insured per thousand employees;
3. The number of days of temporary disability for the insured per one insured event (excluding cases with a fatal outcome).

The average values ​​of these indicators by type of economic activity for 2020 were approved by the Decree of the FSS of the Russian Federation dated May 31, 2017 No. 67. For example, for the sale of retail food products, drinks and tobacco products in specialized stores, these values ​​are 0.07, 0.46 and 48.67, respectively .

What are injury insurance premium benefits

Organizations that make timely contributions to the Social Insurance Fund and do not allow accidents or the occurrence of occupational ailments may qualify for a discount on contributions for injuries.

Note that it is no longer possible to receive a benefit for 2020, since the application had to be submitted before November 1, 2017. But she will continue to do so.

The amount of the discount depends on various factors: the number of injuries per 1000 employees, days of disability in one case of injury, etc. Its maximum value is 40%.

When calculating contributions for disabled employees of groups I, II, III, the discount grows to 60%. The law does not require documentary confirmation of the rights to receive it.

EXAMPLE

LLC "Imperial-Stroy" offers services in the field of engineering design (OKVED 74.20). The company was given a discount on contributions to the Social Insurance Fund - 25%. In March 2020, the company accrued a salary of 320,000 rubles to employees, as well as 73,000 rubles to disabled people of groups I and II. Determine the amount of contributions.

The activity of the LLC "Imperial-Stroy" belongs to the I class of professional risk, for which the tariff of 0.2% is set. Given the 25% discount, the rate will drop to 0.15% (0.2 – 0.2 × 25%).

Accident insurance premiums will be:

1. 1. for the main employees of LLC:

320,000 × 0.15% = 480 rubles

1. 1. for disabled workers (0.2 - 0.2 × 60% = 0.08%):

73,000 × 0.08% = 58.4 rubles

1. total value:

480 + 58.4 \u003d 538.4 rubles.

The accountant of the company "Imperial-Stroy" must charge for March premiums for insurance against accidents and occupational diseases in the amount of 538.4 rubles.

Insurance contributions to the FIU, or, as they are popularly called, pension taxes, are paid by persons doing business, as well as self-employed citizens. For individuals working under an employment contract, the employer acts as an intermediary between workers and the state. It is he who, legally, withholds monthly income tax of 13% from wages and makes contributions to extra-budgetary funds that form the size of the employee's future pension.

Tax and contribution rates for employers in 2020

The payment of taxes to the Pension Fund is regulated by a set of legislative acts accumulated in the basic document - the Tax Code of the Russian Federation.

The fundamental ones are:

1. Federal Law No. 12/15/2001 - comprehensively covers the issues of Russian pension insurance.
2. Federal Law No. of December 28, 2013 - the basic law on insurance pensions.
3. Clarification on pension tax issues for individual entrepreneurs - letter of the Federal Tax Service of the Russian Federation dated 04/18/2018 on the amount of pension contributions for this category of citizens.

In accordance with legislative acts, employer organizations entering into legal relations with employees in accordance with employment contracts are required to deduct insurance premiums for pension, medical and social insurance.

The amount of tax deductions for employers

Despite the reform that affected the retirement age, the amount of direct and indirect payments for employers from employee benefits remained at the level of previous years.

Personal income tax is a direct tax levied monthly on an employee's income. The single rate on it is 13%.

The amount of the fixed income tax rate has not changed for almost two decades (since 2001), although from time to time proposals are submitted to the Duma for consideration on the application of a progressive taxation scale.

The following pension tax rates for employees have been approved:

• 22% - for OPS (mandatory pension insurance);
• 5.1% - for CHI (compulsory health insurance);
• 2.9% - on OSS (social insurance).

The last item is calculated without taking into account deductions for industrial injuries and accidents - they are paid to the Social Insurance Fund.

Limits of tax deductions

The amount of the pension tax (30%) can be reduced under certain conditions.

Set limits for payments:

• the accrued income of an employee in excess of 1 million 150 thousand rubles is subject to a deduction of 10% instead of 22%;
• for tax payments in the OSS, the amount of the maximum amount of payments is set at 865 thousand rubles (excess exempts from payment).

If an enterprise is engaged in privileged activities, then it is exempt from part of the payments (in particular, to the FSS and compulsory medical insurance), and deductions are made in the OPS in the amount of 20%. These are organizations working in the field of education, production of children's goods, sports equipment, etc.

Tax deductions for individual entrepreneurs

An individual entrepreneur is a person who represents both the employer and the employee in one person. Therefore, the payment of pension contributions and taxes for individual entrepreneurs for their employees falls entirely on the shoulders of the businessman. These include private practitioners (doctors, lawyers).

An individual entrepreneur without employees individually pays taxes and pension contributions to two funds: OPS and OMS.

How insurance premiums are calculated for individual entrepreneurs

Since 2017, the function of the recipient of insurance payments has been transferred from the Pension Fund of Russia to the Federal Tax Service.

For private entrepreneurs, fixed payments are established in the Pension Fund and in the Compulsory Medical Insurance Fund, the amount of which, since 2018, has been decoupled from the minimum wage.

The table below shows the rates of mandatory tax deductions for self-employed entrepreneurs in 2018-2019.

If an individual entrepreneur has employees, then insurance payments for them are made in accordance with the approved interest rates applicable to persons bound by an employment contract. Similarly, tax payments are transferred to three funds.

Payment limits for sole proprietors

For individual entrepreneurs, there is a limit on annual income, over which additional interest is charged.

Income of enterprises in excess of the established limit of 300 thousand rubles is additionally subject to a deduction of 1%, but the maximum payment bar is set at 234,832 thousand rubles.

Example #1

The annual income of the IP amounted to 500,000 rubles.

You should pay:

29,354 + (500,000-300,000) * 1% = 29,354 + 2,000 = 31,354 rubles.

Example #2

With an annual income of 25 million rubles, the contributions will be:

29,354 + (25,000,000 - 300,000) *1 = 276,354, but the maximum payable is 234,832 rubles.

From income exceeding the established limit of 300 thousand rubles. Contributions to the MHIF are not made.

IP opened a business, but did not work

If an individual entrepreneur is registered and listed in the register, then insurance payments are required to be paid. Factors such as:

• business loss;
• the fact of employment under an agreement with deductions of taxes on pension contributions at another place of work.

Registration of a citizen as a private entrepreneur obliges him, in any case, to pay a deduction of 36,238 rubles to the branch of the Federal Tax Service (the amount in 2019).

Insurance in case of temporary incapacity for work

Entrepreneurs, as well as private practitioners, can make individual contributions to the social insurance fund on a voluntary basis in case of temporary disability or for the period of pregnancy and child care.

In order to receive benefits in the current year, it was necessary to send an application to the FSS in the past 2018, where after a fixed payment within three days the IP is registered.

The amount of the contribution linked to the minimum wage is calculated as:

9,489 (minimum wage as of January 1, 2018) * 2.9% (tariff) * 12 months = 3,300 rubles.

The amount of cash payable is calculated based on the average earnings, established by dividing the value of the minimum wage fixed at the time of calculating the minimum wage by the number of days of the insured event.

Content and deadlines for filing tax returns

Reports on insurance contributions are generated and submitted to the tax authorities by all enterprises and private entrepreneurs in charge of employees. The basis is contributions to the income of the staff transferred to social funds.

In 2019, the reporting deadlines were changed (Art. TC RF). Thus, employers and entrepreneurs with a staff of employees must report to the Federal Tax Service on a quarterly basis no later than 30 calendar days from the end of the reporting period. That is, for the 1st half of the year, the report must be submitted no later than July 30, 2020.

The quarterly reports contain the following information:

• personal data of insured persons - employees;
• summary information on the calculation of the accrued amounts of insurance premiums;
• information on personalized registration of insured persons (provided to the FIU).

Accounting for the length of service of employees remains the prerogative of the Pension Fund. The report can be submitted both on paper (if the number of employees is less than 25 people) and in electronic form.

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Income tax on insurance premiums

In accordance with Art. Tax Code defines a list of income that is not taxed. It includes:

• state and insurance pensions;
• fixed pension benefits;
• funded part of the pension;
• federal and regional social surcharges.

According to the amendments dated May 8, 2018, the collection of pension income tax is provided for non-state pensions for which contributions were transferred by the employer after 2005.

Corporate pension supplements paid to an employee at the expense of the company are also subject to taxation at a rate of 13%.

Personal income tax is subject to the so-called "golden parachutes" - retirement benefits.

Thus, the information that often pops up in the media that from such and such a year pensions will be subject to income tax should not frighten pensioners, because this applies to specific types of pension provision.

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Watch the video on the PFR budget for 2019-2021.

All about the rules for calculating IP contributions. How to calculate contributions in different situations? Which KBK and when will you have to pay?

What are fixed contributions and why they are no longer fixed

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

Until 2014, fixed contributions were truly fixed (set for a year) and the same for all payers. Then amendments to the legislation came into force, changing the procedure for calculating contributions and, in fact, contributions ceased to be fixed.

And since 2018, this name has been removed from regulatory documents. We will continue to call these contributions fixed for convenience and because the name is familiar to entrepreneurs.

Since 2017, the procedure for paying fixed insurance premiums has been regulated by Chapter 34 of the Tax Code and contributions are paid not to off-budget funds, but to the territorial tax inspectorates at the place of registration of the individual entrepreneur.

Who pays fixed fees

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

Please note that since 2010, contributions have also been paid by those individual entrepreneurs who enjoyed benefits in previous years: military pensioners pay contributions on an equal basis with all other entrepreneurs. Since 2013, you can not pay fixed contributions for the following periods:

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

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

What determines the amount of contributions

However, due to the fact that the minimum wage is going to be raised to the subsistence minimum, it was decided to “untie” the IP contributions from it, and starting from 2018, a fixed amount of contributions paid per year is indicated in the Tax Code.

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

Income is calculated as follows:

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

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

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

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

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

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

• If an individual entrepreneur applies several taxation systems at the same time, then the income on them is added up

Fixed contribution rates

IN 2019 the following rates apply for IP payments "for oneself":

Calculation of contributions with an income of 300 thousand rubles or less, as well as for peasant farms registered as individual entrepreneurs, regardless of income

fixed fees for 2019 a year with an income of 300 thousand rubles or less will be:

• to the Pension Fund - 29,354 rubles;
• to the Federal Compulsory Medical Insurance Fund - 6,884 rubles.

Total: 36238 rubles.

Individual entrepreneurs, notaries and lawyers pay fixed fees only for themselves. From payments to individuals under labor and civil law contracts, compulsory insurance premiums, which are calculated based on the accrued payments in favor of these persons.

Fixed contributions are also paid by the heads of the KFH for themselves and for the members of the KFH. At the same time, the amount of fixed contributions does not depend on the amount of income of the farm (clause 2 of article 430 of the Tax Code)

If the payers of contributions begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example: Sole proprietor registered on June 16, 2019. So, the amount of insurance premiums in the PF will be:

• for five full months 2446.1667 rubles. × 5 months = 12230.83 rubles
• for an incomplete month 2446.1667 / 30 (number of days in June) × 16 (how many days an individual entrepreneur was registered as an individual entrepreneur in July, counting the day of registration) = 1304.63 rubles.

In total, for 2019, the IP will have to pay 13,535.46 rubles to the Pension Fund. The insurance premium paid to the health insurance fund will be calculated in the same way.

Rounding to 4 decimal places is necessary for a more accurate calculation, although it is clear that there are only 100 kopecks in the ruble, but otherwise the annual amount will not converge. For some reason, legislators did not think of approving the annual contribution amount, a multiple of 12.

Calculation of contributions for incomes over 300 thousand rubles

If the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (29,354 rubles), contributions are paid in the amount of 1% of income exceeding 300,000 rubles. Note! Contributions for health insurance from incomes over 300 thousand rubles are not paid! Those. the amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example: The income of an individual entrepreneur in 2019 amounted to: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (as income is considered, indicated above). Total 450,000 rubles. The amount of contributions to the Pension Fund for 2019 will be 29,354 + (450,000 - 300,000) × 1% = 30,854 rubles. The amount of contributions to the FFOMS is 6,884 rubles.

The total amount of fixed insurance premiums in the PF for the year cannot be more than eight times the fixed amount of insurance premiums established for the year. Those. no more than 29354 x 8 = 234,832 rubles.

Example: The income of an individual entrepreneur on the USNO in 2019 amounted to: 30,000,000 rubles. The amount of contributions for 2019 would be 29354 + (30,000,000 - 300,000) × 1% = 326,354 rubles, however, since it is more than the maximum possible contributions of 234,832 rubles, 234,832 rubles are paid. contributions to the PF and contributions to the FFOMS in the amount of 6,884 rubles.

Deadline for payment of contributions

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

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

Contributions (including contributions to compulsory health insurance) are paid from January 1, 2018 not to the Pension Fund, but to the tax office. This includes contributions from previous years.

Fixed contribution reporting

KFH once a year, no later than January 30, is submitted to the IFTS (). Since 2012, individual entrepreneurs, notaries, lawyers who do not make payments and other remuneration to individuals, do not submit any reports on their contributions!

KBK

Contributions from January 1, 2017 must be paid to the details of the Federal Tax Service, and not the Pension Fund!

182 1 02 02140 06 1110 160 - Fixed pension contributions of individual entrepreneurs, a separate CBC for contributions in the amount of 1% of income over 300 thousand rubles from 2017 is not provided.

182 1 02 02103 08 1013 160 - Fixed individual entrepreneur contributions for health insurance.

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Individual entrepreneur insurance premiums for employees in 2020

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

• in the IFTS(for compulsory pension insurance);
• in the IFTS(for compulsory health insurance);
• in the IFTS(for temporary disability insurance and in connection with maternity);
• in the FSS(for compulsory social insurance against accidents at work and against occupational diseases, in short, injury insurance).

In our today's publication, we will find out the amount of individual entrepreneur contributions for employees in 2020 for transfer to funds, as well as what reports are submitted by individual entrepreneurs to these funds.

Note that with payments to physical. to persons (on the basis of civil law contracts), entrepreneurs must transfer contributions only to the Pension Fund of the Russian Federation and the FFOMS. Contributions are transferred to the FSS provided that this item is provided for by the individual entrepreneur agreement with the employee.

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

Mandatory for all IP is:

• registration with the FSS as an employer;
• in addition to contributions for employees, pay insurance premiums “for oneself”.

Contributions paid by individual entrepreneurs for employees in 2020

The rates for paying insurance premiums to funds in 2020 are as follows:

• Pension insurance - 22%. From the amount of 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;
• Medical insurance - 5.1%.

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

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

From January 1, 2019, the limits of the base for calculating insurance premiums installed in the following sizes:

• for contributions to pension insurance - 1,150,000 rubles (in excess, contributions are calculated at a rate of 10%);
• for insurance premiums in connection with temporary disability and maternity - 865,000 rubles;

For 2020, the limits for the base for calculating insurance premiums are set as follows:

• for contributions to pension insurance - 1,292,000 rubles (in excess, contributions are calculated at a rate of 10%);
• for insurance premiums in connection with temporary disability and maternity - 912,000 rubles;
• There is no limit for health insurance premiums.

IP insurance premiums for employees in 2020 for all types of compulsory insurance (pension, medical, injuries, disability, maternity) IP must be paid no later than the 15th day (of the next month). Do not forget that if the last day of payment of contributions falls on a weekend (holiday), then the deadline for the payment of contributions is postponed to the next business day.

Payment of dues and reporting

From January 1, 2014, it is no longer necessary to distribute pension insurance contributions between the funded and insurance parts of an employee's pension. Employees now independently choose the insurance rate for paying contributions that go to the funded part of their pension.

An individual entrepreneur who is an employer transfers contributions only to the insurance part. The PFR itself distributes the contributions of the insurance and funded parts (at the choice of the employee).

In 2020, individual entrepreneurs making payments to individuals pay insurance premiums for pension insurance to the IFTS with a payment order indicating BCC: 182 1 02 02010 06 2110 160.

In 2020, individual entrepreneurs making payments to individuals pay insurance premiums for health insurance at the IFTS with a payment order indicating BCC: 182 1 02 02101 08 2013 160.

In 2018, the amount of fixed insurance pension contributions is 26 545 rubles per year, the amount of fixed contributions for health insurance - 5 840 rubles.

Fixed contributions determined for 2019 and 2020. They, just like in 2018, will not depend on the minimum wage, but are established by the Government of the Russian Federation in specific values:

• in 2019 - for pension insurance - 29,354 rubles; for medical insurance - 6884 rubles;
• in 2020 - for pension insurance - 32,448 rubles; for medical insurance - 8426 rubles.

Starting from 2018, fixed contributions are not calculated based on the minimum wage. The government will set a specific annual contribution rate for the purpose of paying fixed contributions for IPs.

Also remains in 2020 and an additional contribution to the Pension Fund of 1% if the annual income exceeds 300,000 rubles. This contribution cannot be more 212,360 rubles in 2018 and there can be no more 234,832 rubles in 2019. In 2020, the contribution for pension insurance will not be higher than 259,584 rubles. Moreover, this amount includes not only 1% of the excess of income of 300,000 rubles, but also the amount of fixed insurance premiums paid.

CSC for the payment of insurance premiums in a fixed amount for compulsory pension insurance for payment in 2020:

182 1 02 02140 06 1110 160

CBC for paying 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 an insurance pension (calculated from the amount of the payer's income received in excess of the income limit - 1%):

182 1 02 02140 06 1110 160

Please note that the CCF of the two contributions listed above are the same.

CBC for paying insurance premiums for compulsory health insurance in a fixed amount in 2020:

182 1 02 02103 08 1013 160

Starting from January 1, 2015 (this rule is also true for periods 2019 and 2020), when transferring insurance premiums to the IFTS, the amount payable in rubles and kopecks is indicated.

In 2020, an individual entrepreneur submits reports on accrued and paid contributions:

• quarterly to the Federal Tax Service Inspectorate in the form of Calculation of accrued and paid insurance premiums for pension and medical insurance, as well as insurance for temporary disability and in connection with maternity (RSV form);
• monthly report to the Pension Fund Information on insured persons (form SZV-M);
• quarterly to the Social Insurance Fund Calculation of accrued and paid insurance premiums for injuries (Form 4-FSS);
• since 2018, a new form has been provided to the FIU (SZV-STAZH). Information on the length of service of employees must be submitted to the FIU once a year. The first report of the new form had to be submitted before 03/01/2018 for 2017. For 2019 report SZV-M experience must be provided in the IFTS not later than 03/01/2020.

In 2020, electronic reporting to the IFTS is submitted 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 the number of employees is more than 25 people, the report must be submitted only in electronic form. From 2020, a report in the RSV form with a number of 10 or more people will be accepted only in electronic form.

Payment of insurance premiums for individual entrepreneurs for employees in 2020

Recall that from January 1, 2017, the functions of tax administration of insurance premiums are assigned to the Federal Tax Service. At the same time, the procedure for monitoring the payment of insurance premiums for temporary disability and in connection with motherhood was changed.

Since 2017, the tax inspectorate has been entrusted with the duty to:

• control the payment of insurance premiums in accordance with the provisions of the Tax Code of the Russian Federation;
• collect debts on insurance premiums, including those that arose before January 1, 2017;
• accept Calculations on insurance premiums for the reporting period from the 1st quarter of 2017.

For the FSS in 2017, in terms of contributions for temporary disability and in connection with motherhood, the obligation remains:

• accept calculations on insurance premiums for 2010-2016.
• carry out control measures on insurance premiums for 2010-2016.
• make a decision on the return of overpaid (collected) insurance premiums for 2010-2016.
• carry out checks on sick leave and maternity expenses and reimbursement of social insurance expenses.

Injury contributions remain administered by the FSS.

The deadlines for paying insurance premiums in 2020 will remain the same as in previous years - no later than the 15th day of the month following the month for which they are accrued. But it is necessary to transfer contributions in 2020 to the tax office, and not to the FIU or the FSS.

In 2020, an individual entrepreneur must submit reports on contributions paid to the Federal Tax Service.

Reporting on insurance premiums in 2020

In 2020, a new report to the Federal Tax Service will continue to operate - a single calculation of insurance premiums. Recall that this report replaced the following reports: 4-FSS, RSV-1, RSV-2 and RV-3. The form of calculation for insurance premiums was approved by the Order of the Federal Tax Service of Russia dated 10.10.2016 N ММВ-7-11/551@.

Entrepreneurs-employers must submit Calculation of insurance premiums within the following terms:

• for the 1st quarter of 2019 until May 3, 2019.
• for the first half of 2019 until July 30, 2019
• for 9 months of 2019 until October 30, 2019
• for 2019 until January 30, 2020.

For the 2020 periods, the following reporting deadlines have been established:

• for the 1st quarter of 2020 until May 3, 2020.
• for the first half of 2020 until July 30, 2020
• for 9 months of 2020 until October 30, 2020
• for 2020 until 01/30/2021

To date, a new form for calculating insurance premiums has been prepared, which will presumably need to be submitted for the periods of 2020. The new form, as usual, will take into account changes in legislation. The new RSV form 2020 must be submitted from the 1st quarter of 2020. The form of the RSV 2020 form was approved by the Order of the Federal Tax Service of September 18, 2019 No. ММВ-7-11/470@ and officially published on October 8, 2019.

Changes in the new form are minor, in particular:

• a sheet with information about an individual who is not an individual entrepreneur has been excluded;
• the line “Amount of insurance premiums payable for the settlement (reporting) period” has been removed from section 1, the amounts of premiums will be indicated only for the last three months of the settlement (reporting) period;
• a line has been added to Appendix 1 for deducting expenses when calculating contributions from income under contracts of author's order and other contracts specified in clause 2 of article 421 of the Tax Code.

For 2019, for submission to the IFTS, the RSV form of 2019 is relevant, approved. Order of the Federal Tax Service No. ММВ-7-11/551 dated October 10, 2016.

The SZV-M report continues to be submitted in 2020. SZV-M must be submitted to the FIU by the 15th day of the month following the reporting one.

The report Information on the length of service of the insured persons is submitted, starting from 2017, annually by March 1 of the year following the reporting one.

Form 4-FSS in 2020 is provided to the FSS at the same time as in previous years. This form consists of section 2 of the previously valid 4-FSS form. It is also necessary to hand it over to the territorial bodies of the FSS.

Recall the deadline for submission of 4-FSS in 2020:

• on paper no later than the 20th day of the month following the reporting period;
• in the form of an electronic document no later than the 25th day of the month following the reporting period.

For individual entrepreneurs who do not use the labor of employees, it is not necessary to submit reports on insurance premiums to the Federal Tax Service, PFR or FSS in 2020.

Payment of contributions to the FSS

IP insurance premiums for employees in 2020 in the FSS are divided into 2 types:

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

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 rate.

The amount of insurance premiums against industrial accidents is from 0.2 to 8.5%. It depends on the class of occupational risk to which the type of activity of the employee belongs.

In 2020, the budget classification code for the transfer of insurance premiums to the FSS remained unchanged:

• BCC 393 102 02090 07 1000 160 (in case of temporary disability);
• BCC 393 102 02050 07 1000 160 (from industrial accidents).

Other details can be found in the territorial body of the FSS.

Starting January 1, 2015 (this rule is true and for 2019 and 2020), when transferring insurance premiums to the FSS, the amount payable in rubles and kopecks is indicated.

An individual entrepreneur submits quarterly reports to the FSS in the form of "Calculation on accrued and paid insurance premiums (in the form 4-FSS)".

In 2020, electronic reporting to the FSS is submitted 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 2020 submit reports only in electronic form (with an enhanced qualified electronic signature of the UKEP).

Table of tariff rates for insurance premiums in 2020

It remains to be added that a draft law is currently being prepared on the preservation for the period up to 2020 inclusive of the current rates of insurance premiums. The bill is aimed at ensuring in the period from 2015 to 2020 the invariability of the conditions for paying insurance premiums to state non-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.

CHANGES TO THE APPLICATION OF REDUCED INSURANCE RATES

Unfortunately, the promise of the Government of the Russian Federation to maintain preferential tariffs for the simplified tax system until 2020 will not be realized. According to Federal Law No. 303-FZ of August 3, 2018, only for socially oriented non-profit and charitable organizations that apply the simplified tax system, the tariff rate of 20% remains.

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

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

Penalties on insurance premiums in 2020

In 2020, fines for violations of the payment of contributions will be calculated, in accordance with the Tax Code of the Russian Federation, according to the following rules:

• for violation of the deadline for submitting the calculation of 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 non-delivered document on contributions, the fine will be 200 rubles (Article 126 of the Tax Code of the Russian Federation);
• for deliberate understatement of the contribution base, the fine will be 40% of the underpaid contribution amount.

The material has been edited in accordance with the changes in the legislation of the Russian Federation, relevant as of 10/11/2019

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