2016 2015 2014 2013 2012
Fixed payments to individual entrepreneurs for 2016
In this table, you can see how much in 2016 individual entrepreneurs should pay for themselves to the Pension Fund of Russia (PFR) and the Mandatory Medical Insurance Fund (MHIF) for a month, quarter and year.
* In one of the months in the MHIF you need to pay 5 kopecks more - 316.45 rubles.
KBK for the payment of fixed contributions to the Pension Fund for 2016 for individual entrepreneurs
Insurance premium 1% from excess income RUB 300,000.00
In 2014, the legislator introduced a new obligation for individual entrepreneurs to pay an additional insurance premium from income exceeding 300 thousand rubles. The income for the year is taken as “dirty”, ie. expenses are not included. The fee is paid only to the Pension Fund by the date of April 1 of the next year. Report in pennies. fund about its income is not necessary, tk. this responsibility is entrusted to the tax office.
Example: the income of an individual entrepreneur for 2016 amounted to 670 thousand rubles. So, in addition to 23,153.33 rubles, the entrepreneur will pay another 3,700.00 rubles. (1% x (670.000.00 - 300.000.00)).
If an entrepreneur has registered within a year, then he can calculate a specific amount to be paid using our online service.
From January 1, 2016, an insurance premium in the amount of 1%, paid by entrepreneurs for themselves from income over 300 thousand rubles, is transferred to the new KBK:
Contributions are paid at the place of registration of the entrepreneur. Payment details in each region of the Russian Federation are different. You can find them out at the branch of the pension fund or on the PFR website.
Many entrepreneurs ask: what is the right (or better) way to pay fixed. payments: once a year or quarterly? The law sets one deadline - December 31st. But at the same time, individual entrepreneurs using specials. modes in the form of UTII (without employees) or STS 6% can legally reduce the accrued tax by the amount of paid insurance premiums.
Therefore, this category of taxpayers, in order to take advantage of the legal deduction and reduce the tax (sometimes to zero), should pay contributions before March 31 (Q1), June 30 (Q2), September 30 (Q3) and December 31 (Q4).
Fixed payments to individual entrepreneurs for 2015
Fixed payments to individual entrepreneurs for 2014
In this table, you can see how much in 2014 individual entrepreneurs should pay for themselves to the Pension Fund of Russia (PFR) and the Mandatory Medical Insurance Fund (MHIF) for a month, quarter and year.
From January 1, 2014, upon payment of insurance contributions by an individual entrepreneur to the Pension Fund of the Russian Federation for the payment of a labor pension, the division into insurance and funded parts is not made! That is, an entrepreneur, regardless of age, pays fixed payments for 2014 in 2 payments for the following BCC:
Fixed contributions of individual entrepreneurs for 2013
Deadline for payment of fixed contributions by individual entrepreneurs for 2013
The deadline for payment of fixed payments to individual entrepreneurs for 2013 is no later than December 31, 2013. But to receive a deduction for taxes: UTII and STS 6% (only for individual entrepreneurs without employees), insurance premiums must be paid before the end of the current reporting quarter. For example, in order to reduce the single tax on UTII for the 1st quarter of 2013 by the amount of paid insurance premiums, an individual entrepreneur is obliged to pay fixed payments by March 31, 2013.
Rates, BCC and the amount of fixed contributions of individual entrepreneurs for 2013
| Insurance premiums paid by individual entrepreneurs Name and KBK |
Entrepreneurs of 1966 and older |
Entrepreneurs 1967 and younger |
| Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for payment of the insurance part of the labor pension KBK 392 1 02 02 140 06 1000 160 |
(26%) RUB 32.479.20 |
(20%) RUB 24.984.00 |
| Insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for payment of the funded part of the labor pension KBK 392 1 02 02 150 06 1000 160 |
(0%) not paid |
(6%) RUB 7.495.20 |
| Insurance premiums for compulsory health insurance credited to the FFOMS budget KBK 392 1 02 02101 08 1011 160 |
(5,1%) RUB 3,185.46 |
(5,1%) RUB 3,185.46 |
In total for 2013, an entrepreneur is obliged to pay fixed contributions to the Pension Fund and the MHIF in the amount of 35.664.66 rubles.
Payment of insurance premiums to individual entrepreneurs in 2013 by periods:
| Period | Pension Fund | FFOMS | ||
| For persons 1966 b. and older |
For persons born in 1967 and younger | |||
| Insurance part | Insurance part | Cumulative | ||
| Month | 2.706,60 | 2.082,00 | 624,60 | 265,46 |
| Quarter | 8.119,80 | 6.246,00 | 1.873,80 | 796,37 |
| Year | 32.479,20 | 24.984,00 | 7 495,20 | 3.185,46 |
Insurance premiums for individual entrepreneurs, determined based on the cost of the insurance year, for 2012
In 2012, individual entrepreneurs (individual entrepreneurs, private entrepreneurs, PBUL) pay insurance premiums "for themselves" to extra-budgetary funds - PFR and FFOMS at the following rates:
In total for 2012, an entrepreneur must pay insurance premiums to the Pension Fund and the MHIF in the amount of 17 208,25 rubles. The due date is December 31 of the current year. We recommend paying insurance premiums to individual entrepreneurs at least once a quarter. This is necessary to obtain a deduction for UTII and STS (including a patent).
Payment of insurance premiums to individual entrepreneurs in 2012 by periods:
Note:
In 2012, individual entrepreneurs do not pay insurance premiums to the Territorial Compulsory Health Insurance Fund (TFOMI).
KBK 392 1 02 02101 08 1012 160 is intended for payment of arrears, in case you did not have time to pay insurance premiums to TFOMI in full.
Since 2013, the name of contributions to the Pension Fund and FFOMS for individual entrepreneurs has been changed again. Instead of “contributions calculated based on the cost of the insurance year”, the law now has the name “contributions in fixed amounts”. At the same time, the essence of the contributions remained the same.
Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, 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 payment of premiums calculated based on the cost of the insurance year.
Please note that since 2010, contributions are also 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, it is possible not to 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 carried out by an able-bodied person for a disabled person of group I, a disabled child or for a person who has reached the age of 80;
- the period of residence of the spouses of military personnel doing military service under the contract, together with the 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 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 bodies, state bodies to federal executive bodies, or as representatives these bodies abroad, as well as in the representations 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 no more than five years in total.
However, if during the above periods, entrepreneurial activity was carried out, then the contributions will have to be paid (parts 6-7 of article 14 of Law 212-FZ).
The fixed amount of the insurance contribution to the Pension Fund is determined as the product of a two-fold financial year for which insurance contributions are paid to the state non-budgetary fund
The fixed amount of the insurance premium to the FFOMS is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums to the corresponding state non-budgetary fund, increased 12 times (Article 14 of the Federal Law of 24.07. 2009 No. 212-FZ).
The division into the insurance and accumulative part of contributions to the Pension Fund is established by clause 2.1 of Article 22 of the Federal Law of December 15, 2001 No. 167-FZ.
V 2013 the following tariffs apply for individual entrepreneurship payments:
On the 2013 year the cost of the insurance year (and, accordingly, fixed premiums) is:
- to the Pension Fund - 32479.20 rubles. (2 × 5205 rubles × 26% × 12 months). If the payer of contributions was born in 1967 or younger, then contributions to the Pension Fund will amount to 24984 rubles for the insurance part. (2 × 5205 rubles × 20% × 12 months), for the accumulative 7495.20 rubles. (2 x 5205 rubles × 6% × 12 months). If the payer was born in 1966 or older, then the entire amount (32479.20) is paid for the insurance part;
- to the Federal Compulsory Medical Insurance Fund - 3185.46 rubles (5205 rubles × 5.1% × 12 months);
- to the Territorial Compulsory Health Insurance Fund - in 2013, no contributions are paid.
|
Payers |
||||
| Individual entrepreneur (regardless of the taxation system), notaries, lawyers born in 1966 and older |
Year: 32479.20; |
Year: -; |
Year: 3185.46; |
Year: -; |
| Individual entrepreneur (regardless of the taxation system), notaries, lawyers born in 1967 and younger |
Year: 24984; |
Year: 7495.20; |
Year: 3185.46; |
Year: -; |
Total: 35 664.66 rubles
Contributions to individual entrepreneurs, notaries and lawyers pay contributions in a fixed amount only for themselves. Compulsory insurance premiums are paid from payments to individuals under labor and civil law contracts, which are calculated based on the accrued payments in favor of these individuals.
The contributions calculated on the basis of the cost of the insurance year are also paid by the heads of the farm for themselves and for the members of the farm.
If payers of contributions begin to carry out entrepreneurial or other professional activities after the beginning of the next billing period, the amount of insurance contributions 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 that month. The fee calculator can be found on the website.
Example: The individual entrepreneur was registered on July 16, 2013. This means that the amount of insurance premiums in the Pension Fund will be
- for five full months 2 × 5205 rubles. × 5 months × 26% = RUB 13,533
- for an incomplete month 2 × 5205/31 (the number of days in July) × 16 (how many days the individual entrepreneur was registered as an individual entrepreneur in July, counting the day of registration) × 26% = 1396.95 rubles.
In total for 2013 the individual entrepreneur will have to pay 14929.95 rubles to the Pension Fund.
Attention! The minimum wage for calculating contributions is taken on January 1 of the current year. If the minimum wage changes during the year, contributions for the current year are not recalculated. The new minimum wage for calculating contributions will be applied only for the next year!
Insurance premiums paid to health insurance funds will be calculated in a similar way.
The due date for the payment of contributions is no later than December 31 of the year for which the contributions are paid. Contributions (including contributions for compulsory health insurance) are not paid to the tax office, but to the Pension Fund.
Reporting on contributions paid based on the cost of the insurance year
Peasant farms once a year, before March 1, submit to the Pension Fund the calculation of assessed contributions (RSV-2), and personalized reporting (SZV-6-1). Persons who in the middle of the year cease their activities and cease to be payers of contributions, submit forms after the termination of their activities in a special manner (Law 212-FZ). Since 2012, individual entrepreneurs, notaries and lawyers have not submitted any reports to the Pension Fund!
How to minimize insurance premiums for individual entrepreneurs in 2013. In 2013, the tariff for the self-employed population (entrepreneurs, lawyers, notaries and others) will be doubled. Those. the insurance year (popularly called fixed contributions) for individual entrepreneurs will be more than 34 thousand rubles. And there are talks going on until the increase in 2014 to 50 thousand rubles.
On the one hand, if you are an individual entrepreneur without employees on the simplified taxation system, 6% and your income per year is more than 500 thousand. rubles or on UTII or a patent and the annual amount of your tax is more than 68 thousand rubles - this is good news for you. You will simply pay less taxes, and pay more contributions to the Pension Fund for this difference, thereby increasing your future pension.
But in other cases, it must be considered, although in most cases you will succeed that it is easier to switch to LLC. For example: 1) individual entrepreneur, trading place 5 sq.m. Samara, no employees, 2013. UTII for the quarter 3026 rubles. (The correlation coefficient is taken for 2012) Subtract insurance premiums, but not more than 50%, we get 1513 rubles.
In a year of taxes and expenses for accounting services, it turns out: 1513 * 4 (number of quarters in a year) +34000 (amount of insurance premiums) + 4000 (accounting services per year) = 44052 rubles. 2) LLC, trading place 5 sq.m. Samara, one director salary is not charged (Currently, there is no clear position in the legislation on this matter - i.e. it is possible or impossible not to charge salary if there are no other employees in the organization besides the founding director).
We receive costs per year 3026 * 4 + 12 * 2000 (the cost of accounting services per month in LLC "Group SamaraConsult", for this type of organization) = 36104 rubles. So the difference between the two options will be more than 8 thousand rubles, and in 2014 even more (considering that they want to raise up to 50 thousand rubles). Of course, these two options also have their pros and cons.
For example: - if you do not calculate your salary in an LLC, then you do not have a pension record; - you need to incur small expenses for the registration of an LLC; - a current account is required in an LLC; - if your clients are legal entities, then you probably know that they like to work more with an LLC than with an individual entrepreneur. It should also be noted that each case must be considered
From January 1, 2013, the formula for calculating the cost of the insurance year (fixed payment) for individual entrepreneurs, lawyers and notaries engaged in private practice has been changed.
Federal Law of 03.12.2012 N 243-FZ has been published
"On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance" (hereinafter - Law 243-FZ), effective from January 1, 2013.
Law 243-FZ provides new concepts:
- A fixed amount of the insurance premium for compulsory pension insurance.
- A fixed amount of the insurance premium for compulsory health insurance.
The fixed amount is determined as the product of twice the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the rate of insurance premiums, respectively, to the Pension Fund of the Russian Federation (PFR) or to the Federal Compulsory Medical Insurance Fund FFOMS, increased by 12 once.
In addition, since January 1, 2013, the minimum wage (minimum wage) is 5,205 rubles.
That is, the cost of a fixed amount of insurance premiums (fixed payment) for individual entrepreneurs, lawyers and private notaries in 2013 will be:
- PFR = 5205 x 2 x 12 x 26% = 32,479.2 rubles.
- FFOMS = 5205 x 2 x 12 x 5.1% = 3 185.46 rubles.
In 2012, the cost of the insurance year (fixed payment) was:
- PFR = 4611 x 12 x 26% = 14386.32 rubles.
- FFOMS = 4611 * 12 * 5.1% = 2821.93 rubles.
From January 1, 2013, a new system of insurance premiums for compulsory pension insurance has been established
The amendments made to the pension legislation are aimed at optimizing costs and ensuring a balanced budget of the Pension Fund of the Russian Federation.
The adopted law dated 03.12.2012 No. 243-FZ provides for:
- the establishment of differentiated additional rates of insurance premiums for financing the insurance part of the labor pension, depending on the type of work in which the insured persons are employed (for example, for underground work, work with harmful working conditions, in hot shops in 2013 - 4 percent, 2014 - 6 percent, starting from 2015 - 9 percent; in jobs with increased intensity and severity, giving the right to the appointment of early retirement, in 2013 - 2 percent, in 2014 - 4 percent, from 2015 - 6 percent);
- introduction of a fixed rate of insurance premiums for compulsory insurance and insurance for self-employed persons as a percentage of the minimum wage;
- providing from January 1, 2014, the choice of a pension option for persons born in 1967 (in the case of choosing an extended investment portfolio of a state management company or an investment portfolio of government securities, it is possible to channel funds to finance the funded part of the labor pension in the amount of 6 percent or 2 percent the individual part of the insurance premium rate
In this article we will look at how much you need to pay insurance premiums of individual entrepreneurs in 2013 year for himself, we will compare the amount of insurance premiums in 2012 and 2013 and find out in which cases an individual entrepreneur can reduce the amount of taxes by the amount of paid insurance premiums.
Individual entrepreneur insurance premiums in 2013 for himself.
you will have to pay for yourself in much larger amounts. Firstly, this is due to the change in the minimum wage (minimum wage), which in 2013 is 5205 rubles. (in 2012 - 4611 rubles). Secondly, the procedure for calculating insurance contributions to the Pension Fund of the Russian Federation has changed. The total amount of fixed payments by an individual entrepreneur for himself to the Pension Fund of Russia in 2013 is calculated from 2 minimum wages (in 2012 - from one minimum wage).
Thus, for himself, the entrepreneur must pay in 2013 fixed contributions in the following amounts:
1) to the Pension Fund of Russia: 5205 (minimum wage) x 2 x 12 months. x 26% = 32,479.2 rubles.
2) to the Federal Compulsory Health Insurance Fund: 5205 (minimum wage) x 12 months. x 5.1% = 3185.46 rubles.
The total amount of insurance premiums paid by individual entrepreneurs in 2013 for himself will amount to 35,664.66 rubles.
When paying, one should also take into account the distribution of insurance premiums for the insurance and accumulative part (different BCC).
|
SP |
Pension fund of Russia, insurance part |
Pension fund of Russia, accumulatorpart of |
FFOMS |
|
Born in 1966 and seniore |
26% (32,479.2 rubles) |
0,00% |
5,1% (3 185,46 rubles) |
|
Born 1967 and younger |
20% (24 984 rubles) |
(7 495.20 rubles) |
5,1% (3,185.46 rubles) |
Insurance premiums are paid in proportion to the time spent in the status of an individual entrepreneur
The above amounts are due for the entire year. If the individual entrepreneur was not an entrepreneur all year (the individual entrepreneur was registered or registered in 2013), in this case, insurance premiums are payable only for part of the year proportionately time spent in the status of an entrepreneur in 2013.
For example, if the individual entrepreneur was registered01.07.2013 , then insurance premiums are payable only for six months (in the above formula, instead of 12 months, you need to multiply by 6 months).
If the individual entrepreneur was registered11.06.2013 year and was in the status of an individual entrepreneur until the end of 2013, the amount of insurance premiums for himself will be:
in PF - 2 x 5205 x 6 months (full) x 26% +2 x 5205 x 20 (number of days in June as IP): 30 (number of days in June) x 26% = 18044 rubles.
In the FFOMS - 5205 x 6 months x 5.1% + 5205 x 20: 30 x 5.1% = 1,769.7 rubles.
note that it is precisely being in the status of an individual entrepreneur that matters, and not the time of entrepreneurial activity, for example. That is, if the entrepreneur actually ceased activities, but did not register the closure of the individual entrepreneur, fixed contributions must be paid. There are some exceptions to this rule.
Periods for which premiums are not paid
Since 2013, individual entrepreneurs do not have to pay insurance premiums, in particular for the periods:
conscription services in the army,
caring for each child until the age of one and a half years (but not more than 3 years for all children),
caring for a disabled person of the first group, a disabled child or an elderly person (a person who has reached the age of 80).
In these cases, fixed contributions are not paid, but only on the condition that the entrepreneurial activity has not been carried out. For details on how an individual entrepreneur can obtain the right to exemption from the payment of insurance premiums, see.
Reduction of taxes on the amount of insurance premiums
An individual entrepreneur can reduce the amount of tax by the amount of paid insurance premiums in the following cases:
Individual entrepreneurs with employees can reduce the STS (when choosing the STS mode - income) by the amount of insurance contributions to extra-budgetary funds, temporary disability benefits in favor of employees, but not more than 50% of the tax amount.
Individual entrepreneurs without employees can reduce the tax on the simplified tax system and UTII for the entire amount of insurance premiumsc to the Pension Fund of Russia and FFOMS.
Individual entrepreneurs with employees can reduce UTII by the amount of insurance premiums to off-budget funds, benefits for temporary disability in favor of employees, but not more than 50% of the tax amount.
You can read about insurance premiums for your employees in 2013.
PS: Soon, insurance premiums for individual entrepreneurs with small incomes should be reduced by almost 2 times. A bill to lower insurance premiums received positive conclusion Government of the Russian Federation.
PSPS: The State Duma of the Russian Federation adopted the federal law on 05/07/2013. The law will enter into force on 01/01/2014.
Insurance premiums since 2017
Since 2017, the system for collecting insurance premiums has changed significantly. Now the main work on collecting them is carried out by the tax authorities. Read about the changes in the system in special articles on our website.
How to calculate insurance premiums on the FTS website?
In 2013, the amount of insurance contributions for compulsory pension insurance for the self-employed population (individual entrepreneurs) will increase. Federal Law No. 243-FZ of 03.12.2012 makes amendments to the Federal Law on Insurance Contributions of 24.07.2009 No. 212-FZ concerning, inter alia, the size of fixed payments of insurance premiums for the self-employed population.
How much was paid in 2012
In 2012, self-employed persons paid contributions for themselves at a general rate of 31.1%, of which 26% - to the Pension Fund of the Russian Federation, and 5.1% - to the FFOMS (Federal Fund for Mandatory Health Insurance). Social security contributions are paid voluntarily. In the Territorial Fund of Compulsory Health Insurance - in 2012-2013, no contributions are paid. The cost of the insurance year was determined as the product of the minimum wage (the minimum wage, which at the beginning of 2012 the minimum wage is 4611 rubles) and the rate of insurance premiums, increased 12 times (Article 14 of the Federal Law on Insurance Premiums No. 212-FZ):
Minimum wage (4611 rubles) x 12 x 26% - in the Pension Fund and the minimum wage (4611 rubles) x 12 x 5.1% - FFOMS.
Those. in 2012 individual entrepreneurs had to pay for themselves:
RUB 4611 * 12 months * 26% = 14 386.32 rubles. - to the FIU
RUB 4611 * 12 months * 5.1% = RUB 2,821.93 - in FFOMS
Total: 17,208.25 rubles. in year.
Insurance premiums in 2013
2 x minimum wage (5205 rubles) x 12 x 26% in the Pension Fund and 2 x minimum wage (5205 rubles) x 12 x 5.1% - FFOMS.
The codes of the budget classification (BCC) for the insurance and funded parts in 2013 also changed. Thus, on 2013 year fixed contributions are:
Individual entrepreneurs, notaries and lawyers pay fees in a fixed amount only for themselves. Compulsory insurance premiums are paid from payments to individuals under labor and civil law contracts, which are calculated based on the accrued payments in favor of these individuals.
Contributions in a fixed amount are also paid by the heads of the farm for themselves and for the members of the farm.
If payers of contributions begin to carry out entrepreneurial or other professional activities after the beginning of the next billing period, the amount of insurance contributions 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 that month.
Example: An individual entrepreneur registered on July 16, 2013. This means that the amount of insurance premiums in the Pension Fund will be
- for five full months 2 H 5205 rubles. H 5 months H 26% = 13533 rubles.
- for an incomplete month 2 H 5205/31 (number of days in July) H 16 (how many days the individual entrepreneur was registered as an individual entrepreneur in July, counting the day of registration) H 26% = 1396.95 rubles.
In total for 2013 the individual entrepreneur will have to pay 14929.95 rubles to the Pension Fund.
Attention! The minimum wage for calculating contributions is taken on January 1 of the current year. If the minimum wage changes during the year, contributions for the current year are not recalculated. The new minimum wage for calculating contributions will be applied only for the next year!
The insurance premiums paid to the health insurance fund will be calculated in the same way.
Reporting on contributions paid based on the cost of the insurance year
Peasant farms once a year, before March 1, submit to the Pension Fund the calculation of assessed contributions (RSV-2), and personalized reporting (SZV-6-1). Persons who cease activities in the middle of the year and cease to be payers of contributions, submit forms after the termination of activities in a special manner (Article 16 of Law 212-FZ). Since 2012, individual entrepreneurs, notaries and lawyers have not submitted any reports to the FIU!
Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, 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 payment of contributions calculated based on the cost of the insurance year.
Since 2013, it is possible not to 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 carried out by an able-bodied person for a disabled person of group I, a disabled child or for a person who has reached the age of 80;
- the period of residence of the spouses of military personnel doing military service under the contract, together with the 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 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 bodies, state bodies to federal executive bodies, or as representatives these bodies abroad, as well as in the representations 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 no more than five years in total.
However, if during the above periods, entrepreneurial activity was carried out, then the contributions will have to be paid (parts 6-7 of article 14 of Law 212-FZ).
The fixed payment of insurance premiums for individual entrepreneurs changes every year. 2013 is no exception. Moreover, the changes are so great that it is time to think about whether it is worth opening an IP at all in order to “have it”. Apparently, the officials decided that the entrepreneurs have something to take, and they take it quite legally.
Amendments have entered into Law No. 212-FZ, which shocked entrepreneurs, namely, insurance premiums will approximately double compared to 2012. This increase is due to a change in the procedure for calculating insurance premiums.
Why such a change? The Pension Fund has cracked its work and is now trying to fill the holes with new sources of replenishment. Therefore, it was decided to increase income in the PFR by gradually increasing insurance premiums for "self-employed" individuals: individual entrepreneurs, lawyers, farmers and notaries. Therefore, next year will bring another "small" increase in contributions. Let's go back to 2013.
Insurance premiums for individual entrepreneurs in 2013.
The main change in the calculation of insurance premiums: the calculation is carried out not from 1 minimum wage, as it was in 2012, but from 2x minimum wage. In addition, the "minimum wage" has changed - from 4611 rubles, increased to 5205 rubles.
2 x 5205 rubles x 12 months x 26% = 32,479.20 rubles. - a fixed payment of an individual entrepreneur in 2013 to the Pension Fund of the Russian Federation (a good take-off compared to 14,386.32 rubles in 2012?)
RUB 5205 x 12 months x 5.1% = 3,185.46 rubles. - fixed payment of individual entrepreneurs in 2013 to FFOMS (2,821.93 rubles in 2012).
The total amount to both funds in 2013: 35,664.66 rubles.
Is it possible to reduce the amount of contributions or offset it against other taxes?
The amount of contributions can be reduced:
USN with the object "Income" (for individual entrepreneurs with employees) - but no more than 50% of the tax amount.
STS or UTII (for individual entrepreneurs without workers) - a reduction is possible by the entire amount, i.e. up to 100%.
UTII (for individual entrepreneurs with employees) - tax reduction by the amount of a fixed payment is impossible.
But there are also benefits for individual entrepreneurs who do not have an activity. Details.
You can see examples of how to reduce the amount of the single tax.
KBK in PFR for individual entrepreneurs can be viewed
Read the news on IE contributions.
What do you think about insurance premiums for individual entrepreneurs in 2013?
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