Coefficient of insurance premiums. Contributions to the PFR

Wire VVGng
11.11.2020

Every person who has official employment forms his pension without fail. Currently, for each person, the total amount is divided into two equal parts, which is replenished by the employer - through the payment of taxes and contributions.

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These contributions to the pension fund must be made by each enterprise. Consider how you can track your savings, as well as the question of checking them.

What it is

Each employer must calculate and transfer contributions for workers to the FIU per month. In addition to the Pension Fund, it is also worth making contributions to the FSS and FFOMS.

The meaning of these payments is that the employer makes certain payments and, in the event of insured events in the fund where payments are made, they make a reverse withdrawal of funds in favor of the employee.

For example, when a person takes sick leave, the FSS pays an allowance, which must be transferred in case of temporary disability. The Pension Fund of Russia does the same when it is necessary to pay a pension upon reaching a certain age.

It is worth remembering here that the employer must make pension and other types of contributions from his own funds, and he does not have the right to deduct these amounts from the employee's salary. With regard to pension contributions, they are divided into two categories: insurance pension and funded.

It should be noted that since 2014, payments have not been made in favor of the formation of the funded part, since all funds go to replenish the insurance part.

When is produced

Payments, which should go to replenish the pension savings of each person, must be made on the 15th day of each month. At this time, the employer pays contributions for the previous month.

In other words, if the employer makes contributions on October 15, then these contributions are made for the month of September worked.

Be sure to remember the timing of the deductions, so that subsequently the employees at the enterprise do not have disagreements with the employees of the Pension Fund.

Who pays insurance premiums

Contributions to the FIU are required to be made by the following categories of persons and enterprises:

  1. Organizations making payments under any agreements in favor of individuals.
  2. IP: for persons in whose favor money was paid for work or services under contracts of any kind, as well as for themselves.
  3. Notaries, lawyers and other categories of self-employed citizens.
  4. Individuals, in the situation where they make payments under any agreements, and in those situations where they do not act as individual entrepreneurs.

Video: How to find out?

Tariffs in 2020

Despite the fact that the pension sector is constantly undergoing changes in legislative framework, the general tariff for deductions to the Pension Fund of the Russian Federation does not change. For 2020, it is the same 22% of wages, provided that payments cannot exceed the annual limit.

If it is exceeded, then deductions are 10% of earnings.

Those individuals who pay their own contributions will also pay fixed contributions to the Pension Fund, which amount to 26% of the minimum wage. In this case, this amount is multiplied by 12 months.

It turns out that based on the actual size of the minimum wage, which is 7500 rubles, the total amount of the fixed contribution for the year will be 23400 rubles.

Additional tariffs for OPS

Additional tariffs for deductions to the Pension Fund are introduced for those employers who have jobs in hazardous industries. In other words, if they make contributions in favor of those persons who are entitled to receive a preferential pension.

The tariff should be determined in accordance with the given assessment of working conditions, as well as the assigned class.

Amounts not subject to taxation

It is worth remembering that, unlike the personal income tax, which is taken into account in accordance with bonuses, salaries and the district coefficient of the employee, the amount according to insurance premiums is not included in the salary. In other words, an employee at an enterprise receives a salary minus personal income tax.

As for the situation with the payment of funds to the FIU, the payer must transfer a certain amount based on income, while not deducting this amount from the salary.

How can I find out the amount of deductions to the Pension Fund from wages

The amount of deductions should depend on the status of the payer. For those enterprises that operate under the general taxation regime, it is 22% of earnings. 10% may also be added in situations where the amount of income is more than 800,000 rubles.

This amount should be calculated on the total amount of wages for each employee.

Organizations that use the simplified system must pay 20%. Individual entrepreneurs pay the same rate for their employees.

Payment details

It is important to understand that for fruitful cooperation with the Pension Fund of Russia, you should definitely have the details for which you need to pay all contributions. If an employer or self-employed citizen makes a payment using incorrect details, then in this case it will be very difficult to prove that the payment was made on time.

And these deductions will be quite difficult to credit to the required account.

That is why we give a list of details for paying various categories of insurance premiums:

  1. To pay for the formation of the insurance part of the labor pension.
  2. To pay for the formation of the funded part of the pension.
  3. Contributions for compulsory medical insurance, which are credited to the budget of the FFOMS.
  4. Contributions for CHI, which are credited to the TFOMS budget.

Budget classification codes

In the following list, we provide budget classification codes for various types of insurance premiums transferred by employers and self-employed citizens:

  1. For payments for the formation of the insurance part of the pension - 39210202010061000160.
  2. For payments for the formation of the funded part of the pension - 39210202020061000160.
  3. Contributions for compulsory medical insurance, which are credited to the budget of the FFOMS - 39210202100081000160.
  4. Contributions for compulsory medical insurance, which are credited to the budget of the TFOMS - 39210202110091000160.

The procedure for transferring funds

All contributions are accrued by accounting staff, thus, all payments in favor of the employee are multiplied by the amount at the insurance rate. This formula is the same for each enterprise - it cannot depend on the taxation regime.

Accounting for the reporting period accrues 22% of the earnings of workers in the FIU. If the salary has reached the level of more than 624,000 rubles, then the tariff should be 10%. For example, if an employee receives 20,000 rubles every month, the accounting department charges 4,400 rubles every month.

For some enterprises preferential tariffs for insurance premiums are provided. For example, for the area information technologies it should be 8%. As for the income of employees, employers pay contributions according to the increased tariff - 6% more.

This applies to those citizens who are employed in heavy production.

Term

It is important to remember that each company must comply with certain deadlines in order to make contributions on time. If there is a violation of these terms, then problems may arise when recalculating the full amount on the personal account of the employee, on which the insurance part is formed.

Payments must be made by the 15th of any month. In other words, payment is made for each previous month.

How to check by SNILS

Contributions to the FIU should be reflected in the individual account of each citizen. In other words, on a personal personal account. It is important to remember that in a situation where a person decides to use his funded pension, you can find out the amount of pension savings by the SNILS number.

Who pays insurance premiums

Any employer every month pays various insurance premiums from payments to its employees. If they work under an employment contract, then these are contributions:

  • to the Pension Fund of Russia (in the PFR);
  • to the Medical Insurance Fund (in FFOMS);
  • for social insurance against illness and injury or for maternity (in the FSS).
  • for insurance against accidents and occupational diseases (also in the FSS).

Contributions are also paid from payments to those employees who are registered in the company under civil law contracts:

  • in the FIU;
  • in FFOMS;
  • for social insurance against accidents and occupational diseases, if it is specified in the contract.

Payments subject to insurance premiums

Insurance contributions are subject to payments to employees based on labor relations and in accordance with civil law contracts for the performance of work, the provision of services and author's orders.

Payments from which contributions are not paid are listed in Art. 422 of the Tax Code of the Russian Federation:

  1. State benefits;
  2. Compensatory payments upon dismissal, payments for compensation for harm, payment for housing or food, payment for sports or dress uniforms, the issuance of allowances in kind, etc.;
  3. Amounts of one-time financial assistance, for example, at the birth or adoption of a child, in the event of the loss of a family member, in case of natural disaster and other emergencies;
  4. Incomes, in addition to wages, received by members of communities of indigenous peoples from the sale of products of traditional craft;
  5. Insurance payments for compulsory and voluntary personal insurance;
  6. And other types of payments and compensations.

Limit base for calculating insurance premiums

Contributions to the PFR and the FSS are limited by the marginal bases for calculating contributions, which are annually indexed based on the growth of the average salary:

The maximum base for contributions to the PFR in 2020 is 1,292,000 rubles.

The marginal base is calculated based on the employee's income on an accrual basis. As soon as his income for the year reaches the marginal base, further contributions must be paid according to the new rules. When paying contributions at the basic rate, if this base is exceeded, contributions are paid at a reduced rate of 10%. If the organization is at a preferential rate, then in excess, contributions are not paid.

The maximum base for contributions to the FSS in 2020 is 912,000 rubles.

If the base is exceeded, then no fees need to be paid.

There is no maximum base for contributions to CHI and injuries, therefore, all income received by an employee is subject to contributions.

Insurance premium rates in 2020

Consider the main rates of insurance premiums for employees in 2020:

  1. For mandatory pension insurance - 22%.
  2. For compulsory health insurance - 5.1%.
  3. In case of temporary disability and motherhood - 2.9%;
  4. For injuries - from 0.2% to 8.5%, depending on the occupational risk class assigned to the main type of activity.

The table shows special reduced contribution rates for certain categories of payers established in 2020.

Category of the insured for OPS, % for CHI, % at VNIM, % General tariff, % PFR from amounts over the base, %
Basic fare, no concessions 22 5,1 2,9 30 10
IT organizations of the Russian Federation that develop and sell computer programs and databases, as well as install, test and maintain them 8 4 2 14 -
Residents of a technology-innovative or tourist-recreational special economic zone 8 4 2 14 -
Participants of the Skolkovo project 14 0 0 14 -
Employers who pay salaries and remuneration to crew members of Russian ships. Only in relation to payments to ship crew members 0 0 0 0 -
Non-profit organizations on the simplified tax system in the field of social services, science, education, healthcare, culture, art or mass sports 20 0 0 20 -
Charitable organizations on the USN 20 0 0 20 -
Participants of the free economic zone of Crimea and Sevastopol 6 0,1 1,5 7,6 -
Residents of the territory of advanced social and economic development 6 0,1 1,5 7,6 -
Residents of the special economic zone in the Kaliningrad region 6 0,1 1,5 7,6 -
Residents of the free port of Vladivostok 6 0,1 1,5 7,6 -
Creators of cartoons, video and audio productions 8 2 4 14

In 2020, most employers on the simplified tax system will begin to pay contributions at a general rate of 30%, since transition period came to an end. Until 2024, charitable and non-profit organizations on the simplified tax system will be able to use a preferential rate of 20%.

Since 2020, several more categories of insurers have switched to basic tariffs:

  • economic societies and partnerships that apply or implement the results of intellectual activity, the rights to which belong to their participants or founders - budgetary or autonomous scientific institutions or educational institutions higher education;
  • organizations and entrepreneurs that carry out technical and innovative activities and pay employees working in technical and innovative or industrial and production special economic zones;
  • organizations and individual entrepreneurs that have entered into an agreement on the conduct of tourist and recreational activities that pay employees who conduct this activity in special economic zones.

Since 2020, these categories have been paying contributions at a general rate of 30%, and if the maximum base for calculating mandatory pension insurance contributions is exceeded, they do not cancel the payment, but reduce the percentage of contributions to the Pension Fund to 10%.

Deadlines for payment of insurance premiums in 2020

Insurance premiums are transferred to the IFTS for each month until the 15th day of the next month. If the last day of payment is a weekend or a holiday, then the contributions can be paid on the next business day. With contributions for injuries, the procedure is similar, but they must still be paid to the FSS.

Entrepreneurs pay insurance premiums for themselves at other times. Contributions for the previous year must be paid before the end of the year or on the next business day. For 2019, transfer money to the tax office until December 31, and if your income exceeded 300,000 rubles, then transfer the amount of the surcharge to the Federal Tax Service until July 1, 2020.

Keep records in Kontur.Accounting, a convenient online service for calculating salaries and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The service is suitable for comfortable collaboration between an accountant and a director.

The term for paying insurance premiums for OPS, CHI and VNiM depends on who pays these premiums: an organization or an individual entrepreneur.

Terms of payment of insurance premiums for organizations

The employer must transfer insurance premiums accrued from wages / other payments to employees to the budget no later than the 15th day of the month following the month in which contributions are calculated (clause 3 of article 431 of the Tax Code of the Russian Federation).

During this period, both ordinary insurance premiums and additional ones (from payments to "harmmakers") are transferred.

Terms of payment of insurance premiums for individual entrepreneurs

If the entrepreneur makes payments to employees / other persons, then he must pay employer insurance premiums and contributions for himself.

If the entrepreneur works without employees, then he pays contributions only for himself.

Deadline for payment of insurance premiums by an individual entrepreneur

The payment of contributions from payments to employees / other persons, the entrepreneur makes in the same terms as the organization. That is, no later than the 15th day of the month following the month in which insurance premiums are accrued.

Terms of payment of insurance premiums in 2019 by organizations and individual entrepreneurs with employees

Organizations and entrepreneurs making payments to employees and other persons pay insurance premiums in 2019 within the following terms:

The deadline for payment of insurance premiums fell on the weekend

If the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the last day of payment will be the first working day following this weekend/holiday (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Deadline for payment of self-employed insurance premiums

As a general rule, the entrepreneur must pay the annual amount of contributions for himself no later than December 31 of this year (clause 2 of article 432 of the Tax Code of the Russian Federation). Moreover, the individual entrepreneur himself determines the frequency of transferring contributions for himself (for example, monthly, quarterly, once a year), the main thing is that by the last day of payment the entire amount should go to the budget. For 2018, contributions must be paid no later than 01/09/2019.

But with a large amount of income, you will have to pay additional contributions.

1% on OPS: due date

If an individual entrepreneur's income for the reporting year exceeded 300 thousand rubles, then the entrepreneur must pay contributions to the OPS (subject to a certain restriction (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation)).

The deadline for paying such a contribution is no later than July 1 of the year following the reporting one (clause 2, article 432 of the Tax Code of the Russian Federation).

Terms of payment of 1% on OPS in 2019

Individual entrepreneurs must pay 1% contributions to the OPS for 2018 no later than 07/01/2019.

As for the deadline for paying 1% on the OPS for 2019, this amount of the contribution must be paid to the budget no later than 07/01/2020.

Deadline for payment of contributions for injuries in 2019

Contributions for compulsory social insurance against industrial accidents and occupational diseases organizations and individual entrepreneurs (employing persons subject to insurance in case of industrial injuries) must also pay no later than the 15th day of the month following the month in which contributions are calculated. In this case, if the due date falls on a weekend or non-working holiday, the expiry date of the due date is the next business day following it (

Entrepreneurship is associated with responsibility for compliance with the law, one part of which is the payment of mandatory insurance premiums, not only for employees, but also “for themselves”. Payment of IP to the Pension Fund 2019 terms of the amount have undergone significant changes at the legislative level. In order not to incur unreasonable financial expenses, it is necessary to familiarize yourself with the new algorithms for calculating and transferring insurance premiums.

Insurance premiums are mandatory fees, the requirement to pay which is valid for companies and entrepreneurs. After the introduction in 2010, they became an alternative to the UST, which ceased to exist.

Until the end of last year, this category of payments did not belong to the composition of the country's fiscal system. The purpose of paying the fee is to be able to receive financial support after retirement, maternity leave, sick leave, parental leave, as well as the opportunity to use medical care free of charge.

The beginning of last year was marked by the transfer of the function of monitoring compliance with legislative acts regulating the sphere of insurance contributions to the fiscal service, the correctness of calculations is constantly checked by the FSS.

They are divided into several categories, with division according to the intended use, the transfer of individual entrepreneurs to the Pension, Social and Medical Insurance Funds. Such payments allow you to receive payments in the event of retirement, disability due to illness, maternity leave. Entrepreneurs without hired personnel can deduct maternity contributions at will, without coercion by the state.

Existing deductions for "injury" are excluded from the possible payment by the entrepreneur, even on his own initiative.

Business entities transfer insurance premiums:

  • for employed persons, relations with which are fixed within the framework of an employment contract or a work contract (concluded in order to fix a one-time relationship for the provision of services or the implementation of work). Deductions are made from the number of wages, remuneration under the contract;
  • "for myself" - transfers are not related to the actual conduct of business.

Entrepreneurs are allowed to receive a temporary exemption from the transfer of contributions "for themselves" if one of the cases provided for in Art. 430 of the Tax Code of the Russian Federation:

  • leave to care for a child up to 1.5 years old, or for a person of advanced (over 80 years) age, a person with a disability (group 1);
  • call for urgent military service;
  • living together with a spouse who carries out military service under a contract in a territory where employment is impossible;
  • living with a spouse who is an employee of a consulate or diplomatic missions abroad;
  • lawyers - suspension of status.

The deferment is granted only for the duration of the above circumstances.

2018 was marked by adjustments to the principles for calculating and transferring insurance premiums.

So, until the end of last year, when calculating the regular deductions of individual entrepreneurs without personnel, the values ​​​​of several coefficients were taken into account simultaneously:

  • the minimum wage adopted by the state and valid at the beginning of the year;
  • rate;
  • calculation period.

If the amount of profit received exceeded the established bar of 300 thousand rubles. for the reporting year, the businessman was obliged to transfer an additional contribution. In the first month of 2019, by decision of the Government, the minimum wage was increased, which would inevitably lead to an increase in contributions to the Funds. However, the new procedures affected the calculations, which led to questions about how to pay individual entrepreneur contributions to the FIU in 2019. An innovation was the establishment of unchanged values ​​​​of insurance pension and medical deductions for individual entrepreneurs who are solely employed in business. Another innovation is independence from any fluctuations in the planning and economic indicators of the state, because the Government of the Russian Federation intends to equalize the minimum wage with the living wage, which would inevitably lead to a significant increase in wages. The new procedure will help maintain the level of the tax burden in the correct values.

The calculation of the amount of transfers is carried out by the entrepreneur independently for each type of insurance. Underestimated values, overdue payment terms entail liability in accordance with applicable law.

Entrepreneurs are obligated to pay a fixed amount of contributions, regardless of whether they act as an employer or act alone.

Since the beginning of 2019, improved algorithms for calculating deductions “for themselves” in the PFR have been applied to business entities:

  • when the level of income received by the taxpayer for the reporting period does not reach the threshold value of 300 thousand rubles, it is necessary to make a fixed payment equal to 26,545 rubles;
  • if the income received by the subject has overcome the mark of 300 thousand rubles, there is an increase in the amount of the fixed payment by 1% of the difference between the real and threshold income. So, the annual income of an entrepreneur is 600 thousand rubles, an additional 3 thousand rubles are required to be deducted, the calculation was carried out according to the principle: (600,000 - 300,000) x 1%.

The income accepted for calculation is:

  • BASIC - all income - even in kind or material gain- minus expenses (according to the decision made by the Supreme Court in 2016);
  • STS - when determining annual income, all receipts regulated by the tax legislation of the Russian Federation are taken into account, namely, income received in the sale and non-sale way. Expenses are not taken into account to reduce income. Indicators must be taken from KUDiR (final value) or a simplified declaration. A contribution of 1% of an individual entrepreneur on a simplified basis has the right to calculate the difference between income and expenses. The corresponding decision was secured by the highest court in the spring of 2017;
  • UTII - imputed income. For the calculation, it will be necessary to summarize the quarterly values ​​​​of imputed income (fixed by the declaration);
  • PSN - potential possible earnings, actual income is not taken into account;
  • for individual entrepreneurs applying several forms of taxation at the same time, contributions are calculated from the total amount of taxable income earned in all areas of activity.

If the entrepreneur has not submitted information about income, the calculation is based on the maximum amount, that is, 8 minimum wages. After updating the information, a recalculation will be carried out.

The decision on when to pay to the IP pension fund in 2019, or rather, in what order, is made individually by each business entity.

It is allowed to deduct contributions in the following ways: in a lump sum payment, the entire amount or in several, dividing the terms for paying contributions to the PFR in 2019 for individual entrepreneurs into quarters, for example:

  1. the first - from 01.01 to 31.03;
  2. the second - from 01.04 to 30.06;
  3. the third - from 01.07 to 30.09;
  4. the fourth - from 01.10 to 31.12.

The deadline for paying fixed payments for individual entrepreneurs in 2019 is December 31, 2019 for additional payments. It is not prohibited to make deductions until the end of 2019 if the fact of exceeding the limit is recorded.

To calculate the value of the voluntarily transferred contribution for disability and maternity, it is required to be guided by the calculation: the minimum wage at the beginning of the calendar year is multiplied by the tariff coefficient and by 12 months. Accordingly, if the minimum wage is 9489 rubles, then the cost of deductions will be 3,300 rubles. (9489 x 2.9% x 12).

2018 also made adjustments to the calculations of the mandatory deduction for the entrepreneur’s health insurance “for himself” - the dependence on the minimum wage was canceled, the payment was fixed at the level of 5840 rubles. for the reporting period. All entrepreneurs are required to pay, regardless of the presence or absence of business activity, turnover on accounts and the amount of income received.

Individual entrepreneurs of the heads of peasant farms also deduct, according to the new legislation, fixed at the level of 26,545 rubles. "pension" contribution, 5 840 rubles. - "medical" for all participants of the peasant farm, including individual entrepreneurs.

If the head of a peasant farm, which is an individual entrepreneur, has additional lines of business that generate income, deductions are made on two grounds:

  • from activities related to peasant farms - 1%;
  • from other activities - 1%.

Important: since 2017, insurance premiums are deducted not to the Funds, but to the tax authorities on a territorial basis. This led to a change in the details of the KBK. Updates are available on the FTS website.

In 2019, the entrepreneur undertakes to pay contributions “for himself” only for the time he is as an individual entrepreneur, that is, as long as the USRIP contains a record of the current business.

To calculate the amount of the contribution, it is necessary to take into account the following facts of the tax legislation of the country:

  • if the activity is newly registered, the number of calendar days of the first month is calculated from the day that followed the day of state registration of IP status;
  • in case of termination of activity, the number of calendar days before the date of registration of such a fact is taken into account.

At the same time, answering the question, payment to the pension fund for an individual entrepreneur who was deregistered in 2019, by what date should be made, it is worth noting that the entrepreneur has 15 calendar days to close the debt on contributions “for himself” and employees . The countdown starts from the date of deregistration.

The law provides for the possibility of indexing a fixed contribution starting from 2019. The changes affected the maximum amount of the contribution, now it is 8 fixed contributions, and amounts to 212,360 rubles.

Business entities that provide jobs have obligations to pay insurance premiums for employees:

  • IFTS: sent for the purposes of compulsory pension insurance and in case of temporary disability or maternity;
  • FSS - for accidents at work.

At the same time, deductions are distributed among the Funds in the following ratios:

  • pension - 22%;
  • medical insurance - 5.1%;
  • social insurance - 2.9%.

Certain categories of business entities have received permission to pay reduced fees at a reduced rate (for example, pharmacy activities and Skolkovo residents). The calculation is based on all transfers in favor of individuals (including remuneration), which are subject to contributions to the PFR, MHIF, etc. If the amount of annual income received by an individual exceeds the limit approved by the Government, then a regression scale is applied, according to which a reduced rate or full exemption is used.

When does an individual entrepreneur have to pay contributions to the Pension Fund for employees in 2019: "pension", "medical" and "social" contributions for hired personnel are made every month until the 15th day.

From the beginning of 2019, business entities will have to submit reports on contributions to the Pension Fund of the Russian Federation and CHI in a new format. The introduction of a unified calculation replaced the outdated RSV-1 and 2, 4-FSS reports. If the staff of the individual entrepreneur is less than 15 people, the reporting is submitted in printed form, more - electronically. The FIU, on a monthly basis, requires individual entrepreneurs with employees to provide an SZV-M report (data on working pensioners). In addition, it is required to submit an SZV-STAZH report annually (displays the length of service of the personnel). The latter form is an innovation, the first application will start from 2019.

Individual entrepreneurs who are on a simplified regime with an “income” base or UTII can take advantage of the right to reduce tax deductions by the value of insurance premiums, guided by the principles:

  • with the obligation to pay only sole contributions, that is, in the absence of hired personnel, the individual entrepreneur will be able to write off the entire amount of the contributions transferred from the tax or advance payments (including the transferred 1% for exceeding the threshold value of 300 thousand rubles). Individual entrepreneurs on imputation can also reduce the payment by the full amount of the contribution;
  • employers providing jobs are allowed to reduce the value of the tax payment by 50% of the amount of contributions made for themselves and the staff.

It should be noted that a reduction in the size of the tax burden is possible only within the amount of contributions deducted for the same billing period as the calculated tax. Individual entrepreneurs are allowed to reduce UTII and advance payments under simplification by the volume of quarterly insurance payments.

For late payment of the fee, the Federal Tax Service will impose a fine on the entrepreneur in proportion to the amount of overdue obligations. The minimum amount of sanctions is 20% of the debt. However, the penalty is imposed only in cases of unintentional delay in payment. However, if the regulatory authorities prove that the individual entrepreneur knew about the upcoming payment, had the funds to transfer, but deliberately did not do this, then the fine will increase significantly in size, penalties will be added to it for each day of delay (1/300 of the Central Bank rate daily).

To reduce penalties, you will have to resort to litigation and prove innocence, or rather, the existence of force majeure circumstances that prevented payments from being made on time (for example, hospitalization). The amount of the minimum fine can be reduced by 2 times, while the accrued penalties are not subject to cancellation.

Having a current account will allow you to make payments on time (although this is not mandatory for individual entrepreneurs). For payment, you will need to create a payment order.

For correct filling, you can seek help from automated services (in particular, the website of the Federal Tax Service has the ability to generate payments, for this you need to follow the link https://service.nalog.ru/payment/payment.html), the office of the servicing bank or use the rules :

  • the taxpayer status contains the code "09";
  • The checkpoint is not filled;
  • FULL NAME. written in full, without abbreviations. Account details are entered in the appropriate fields. It is important to know the details of the territorial body of the Federal Tax Service;
  • since fixed payments are transferred for 12 months, the period field is filled in as follows: DG.00.18, in case of payment for 2019.

The payment purpose line must be filled in, indicate that this is a transfer of a fixed fee for a certain period (indicating the time period), after specifying the fund number.

Summing up, it is worth noting that innovations related to the principles of calculation will bring significant benefits to business entities in the future. Size Independence minimum value wages will lead to tangible savings in the future.

The main change in the field of insurance premiums in 2017 is the transfer of powers to extra-budgetary funds to control the payment of premiums, collect debts and receive reports on contributions to the Federal Tax Service. Corresponding amendments to the legislative acts have already been made (clause 2, clause 1, clause 2.1, article 32 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017).

Law No. 212-FZ ceases to be valid from 2017, and the legal relationship in terms of insurance premiums will be regulated by Ch. 34 of the Tax Code of the Russian Federation. In accordance with it, the reporting periods will be, as before, the first quarter, half a year and 9 months, the billing period will be a calendar year (Article 423 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same persons will be treated as payers of insurance premiums - organizations, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice (Article 419 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). All the same payments will be subject to the object of taxation of contributions (Art. 420 of the Tax Code of the Russian Federation, as amended, effective from 01/01/2017) and, in general, the basis for calculating contributions will be determined according to the same rules (Art. valid from 01.01.2017).

Insurance premium rates for 2017

As you can see, the basic contribution rates in 2017 will remain the same. At the same time, for the calculation of contributions to the OPS and to VNiM, the base limits will again be set, upon reaching which the rate for calculating contributions will change.

Legislators have not canceled the reduced contribution rates. But not all insurers will be able to use them, as before.

Reduced contribution rates - 2017

Reduced tariff rates, compared to 2016, have not changed. However, now the conditions that the payer of contributions must meet in order to be eligible for reduced tariffs are spelled out in the Tax Code of the Russian Federation more clearly and in detail (paragraphs 4-10 of article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). For some beneficiaries, new (additional) requirements have been established.

In addition, for many categories of payers, the Tax Code explicitly states that if the specified conditions are not met, the organization or individual entrepreneur loses the right to apply reduced tariffs from the beginning of the billing period, i.e., the calendar year.

Category of the insured OKVED codes for activities* Fee for calculating contributions
in the FIU in the FSS at VNiM in FFOMS
Organizations and individual entrepreneurs on the simplified tax system that conduct a privileged type of activity, the income from which is at least 70% of the total income of the simplifier. Wherein the annual income of a simplifier should not exceed 79 million rubles. If this limit is exceeded, the payer of contributions loses the right to reduced tariffs from the beginning of the billing period 13, 14, 15, 16, etc. 20 0 0
Pharmacy organizations, as well as individual entrepreneurs licensed to conduct pharmaceutical activities, for UTII. Reduced contribution rates apply only to employees engaged in pharmaceutical activities (clause 6, clause 1,) 46.18.1, 46.46.1, 47.73 20 0 0
Individual entrepreneurs applying the patent system of taxation - in relation to payments and remuneration of employees who are engaged in a patent type of activity. For some types of activities, this “benefit” does not apply (clause 9, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) 31.0, 74.20, 75.0, 96.01, 96.02, etc. 20 0 0
Non-profit organizations on the simplified tax system, except for state and municipal institutions, operating in the field of social services for citizens, research and development, education, healthcare, culture, art and mass sports (clause 7, clause 1, clause 3, clause 2, clause 7 article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017) 37, 86, 87, 88, 93, etc. 20 0 0
Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, clause 8, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017) 64.9, 88.10 20 0 0
Organizations operating in the field of information technology (clause 3, clause 1, clause 1, clause 2, clause 5, article 427 of the Tax Code of the Russian Federation as amended, effective from 01/01/2017). 62, 63 8 2 4
Business companies and partnerships on USN, who are engaged in the implementation of the results of intellectual activity (inventions, utility models, etc.), the rights to which belong to budgetary and autonomous (including scientific) institutions (clause 1, clause 1, clause 1, clause 2, clause 4 article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01.2017). 72 8 2 4
Organizations and individual entrepreneurs that have concluded agreements with the governing bodies of special economic zones on the implementation of technical and innovative activities, as well as tourist and recreational activities (clause 2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017). 65.20, 79.1, 94.99, 62.0, 63.1, 63.11.1, etc. 8 2 4
Payers of contributions making payments and remuneration to crew members of ships registered in the Russian International Register of Vessels (with some exceptions) in relation to these payments (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation, as amended, valid from 01.01.2017) 50 0 0 0
Organizations that have received the status of a participant in the project for the implementation of research, development and commercialization of their results "Skolkovo" 72.1 (Part 8, Article 10 of the Law of September 28, 2010 No. 244-FZ) 14 0 0
Contribution payers who have received the status of a participant in a free economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol (clause 11, clause 1, clause 5, clause 2, clause 10, article 427 of the Tax Code of the Russian Federation as amended, effective from 01.01. 2017) Any OKVED codes, except for 05, 06, 07, 08, 09.1, 71.12.3 (part 2 of article 12 of the Law of November 29, 2014 No. 377-FZ) 6 1,5 0,1
Payers of contributions who have received the status of a resident of the territory of advanced socio-economic development (clause 12, clause 1,6 1,5 0,1

* Codes are given in accordance with OKVED2 ("OK 029-2014 (NACE Rev. 2). All-Russian classifier of types of economic activity", approved by Order of Rosstandart dated January 31, 2014 No. 14-st)

Insurance premiums paid by individual entrepreneurs “for themselves”, in 2017

The procedure for calculating "entrepreneurial" contributions has not changed. Contributions in a fixed amount to the PFR and FFOMS are determined based on the minimum wage established at the beginning of 2017. And if the individual entrepreneur's income for the year exceeds 300 thousand rubles, then in addition to fixed contributions, the entrepreneur will have to pay an additional amount to the FIU in the amount of 1% of the amount exceeding the specified limit (clause 1 of article 430 of the Tax Code of the Russian Federation as amended, effective . from 01.01.2017).