For all individual entrepreneurs who have earned more than 300 thousand rubles, 1 percent is transferred to the PFR. This is a kind of addition to the established element of insurance fees. These two types of contributions are unique and credited to the businessmen's account.

In the first case, the amount of payment depends on the results of its activities, in the second case, contributions are legally approved for at least a year and do not change even if the individual entrepreneur is inactive. The terms for transferring those and other transfers to the fund are different and are not linked to each other.

Payment of 1% on income exceeding 300,000 rubles

The fixed part of contributions for pension and health insurance for 2018 must be paid by December 31, 2018. Contributions to the funds in a fixed amount must be paid by all individual entrepreneurs, regardless of the applicable taxation regime, the amount of income received and whether financial and economic activities were carried out or not.

The opinion of departments on this issue has already changed, so many businessmen in Russia, in order not to keep track of changes in legislation and other important points independently, use convenient online service. With its help, you can significantly minimize risks and save time.

What has changed when paying insurance premiums to the FIU in 2018 for individual entrepreneurs

Insurance fees accrued on the earnings and profits of citizens of the Russian Federation, in the future form pension savings, go to medical care or social insurance. Employees of enterprises with managers do not care about the need for a procedure, since the calculations and transfers of money are made by the company's accounting department. Entrepreneurs have a completely different situation - they calculate and transfer insurance premiums for themselves.

There are two types of fees for sole proprietors:

Fixed funds paid by the FIU and then distributed to pension (overwhelming share) and health insurance. The amount of the fee is reviewed and approved by government decrees annually.

The fee charged at a 1% rate on the amount exceeding 300,000 rubles of annual business profitability is addressed only to pensions.

Until 01/01/2018, the value of fixed payments in the Pension Fund of the Russian Federation was subject to the minimum wage rate, an indicator approved every year at the government level and equal to the minimum monthly wage.

The formula for calculating insurance premiums was used:

Vz \u003d minimum wage * Svz * 12, Formula for calculating insurance premiums
where

12 months in a year;

Vz - the value of fees;

Svz - the rate at which payment is calculated.

As a result, each entrepreneur could independently check whether the amount of payment of individual entrepreneur contributions was correctly indicated in the notification from the tax authorities, applying a rate of 26% for pensions and 5.1% for medicine.

From January 1, 2018, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then more. If the methodology had remained the same, the IP would have to pay much more than a year ago. Therefore, at the government level, they refused to link to this indicator and assigned ready-made amounts.

As a result, for 2018, the following amounts were determined to be deposited into the PFR accounts:

within the framework of pension insurance - 26,545 rubles;
within the framework of medical insurance - 5,840 rubles.
The entrepreneur is fully obliged to pay 32,385 rubles to his personal account.

Pension Fund over 300,000 rubles for individual entrepreneurs, the received proceeds are obligated to be taxed at a 1 percent rate. Nothing has changed in this area, and the methodology remains the same: tax is calculated in the annual declaration, and income data from the report serves as the basis for calculating fees.

Payment of 1% for pension insurance for individual entrepreneurs in 2018 for 2017

Please note that when paying the payment in question in previous years, taxpayers on common system taxation (OSNO), as well as entrepreneurs who applied the Simplified taxation system (“income minus expenses” 15%), when calculating income for insurance premiums, did not take into account the amount of expenses.

Starting from January 1, 2017, the calculation of 1% for IP on OSNO has changed. Now IP on OSNO, when calculating 1% for pension insurance, use the norm of the law specified in paragraphs. 1 p. 9 Art. 430 of the Tax Code of the Russian Federation. This norm determines income for OSNO in accordance with Article 210 of the Tax Code of the Russian Federation. Those. as the difference between income and professional deductions.

Therefore, IP on OSNO will determine 1% not from income, but from the difference between income and expenses. On October 25, 2016, the Ministry of Finance of the Russian Federation, by its letter No. BS-19-11, confirmed the validity of such a calculation. In 2018 this rule will continue to operate.

If an individual entrepreneur applies several taxation regimes at the same time, then income from its entrepreneurial activity summed up.

When do you have to pay taxes?

Entrepreneurs of the Russian Federation pay fees to the Pension Fund in a fixed amount until the last day current year. If the income of an individual entrepreneur exceeded 300,000 rubles, he will have to send additional fees to the fund at a rate of 1% from the money earned above the specified threshold.

The results of the past period are summed up in the declaration. For 2018, when using the simplified version, for example, the report should be submitted to the Federal Tax Service by the end of April. At the same time, the level of income earned by the individual entrepreneur will become known, and, accordingly, the basis for determining the amount of funds above the threshold of 300,000 rubles.

Focusing on these dates, the deadline for paying a 1% fee with a positive difference over 300 thousand rubles is set for 07/02/2018 (in the law until the end of June, but last days this month fall on a weekend, and therefore are transferred to the first working day).

Having returned the amount of mandatory fixed insurance contributions to a reasonable framework (20,727 rubles 53 kopecks), a one percent payment for excess annual income (in excess of 300,000 rubles) was added to the burden for Individual Entrepreneurs on the simplified tax system.

At the end of the tax period, IP, whose annual income exceeds 300,000 rubles, also pays + 1% of income to the fixed payment.

To summarize, then:
- 1% is calculated from the difference between annual income and 300,000 rubles;
- paid to the Pension Fund (namely, to the Pension Fund, and not to the FFOMS);
- Payment must be made before April 1, 2015.

If everything is more or less clear with these questions, then one remains so obvious and incomprehensible:
“If this 1% is also an insurance premium, does this mean that an individual entrepreneur on the simplified tax system (6%) without employees has the right to reduce the tax due to this contribution”?

Is it so? After all, the Tax Code states “in a fixed amount”:
"Individual entrepreneurs who have chosen income as an object of taxation and do not make payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) by paid insurance premiums to the Pension Fund Russian Federation and the Federal Compulsory Fund health insurance in a fixed amount."

Does 1% refer to a "fixed size"?

Logically, insurance premiums in excess of 300,000 rubles do not correspond to the concept of a “fixed payment”, since their size varies depending on the income of each individual entrepreneur. However, officials believe that the concept of a “fixed payment” includes insurance premiums paid in the amount of 1 percent of the amount of income of an individual entrepreneur that exceeds 300,000 rubles (the Ministry of Finance again reported in a letter dated 09/01/14 No. 03-11-09 / 43709). This means that the tax can be reduced not only by the amount of fixed payments (20,727 rubles 53 kopecks), but also by the amount that is transferred to the Pension Fund from an excess of income of 300,000 rubles.

The issues of tax reduction depending on the moment of payment of contributions are addressed in the letter of the Ministry of Finance dated 01.09.14 No. 03-11-09 / 43709. Specialists of the main financial department came to the following conclusions:

If insurance premiums in a fixed amount and contributions in the amount of 1 percent are transferred in installments during 2014, then the single tax under the simplified tax system or UTII can be reduced by the amount paid for each quarter, without limiting 50 percent. For example, if an individual entrepreneur pays 1% of contributions from the amount of excess income in July, then this payment can be taken into account when calculating the advance payment under the simplified tax system for 9 months of 2014.
If the additional payment is transferred in March 2015 (no later than April 1, 2015), then the individual entrepreneur will be able to take into account this amount in in full when calculating an advance payment under the simplified tax system or UTII for the 1st quarter of 2015.

Note! the time of payment of contributions affects the order of reduction of tax. The bottom line is that the advance payment (tax) is reduced by insurance premiums in a fixed amount for the period in which the premiums are actually paid.

Quote (Article 346.21 of the Tax Code of the Russian Federation): 3.1. Taxpayers who have chosen income as an object of taxation shall reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:
1) insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and maternity, compulsory health insurance, compulsory social insurance against accidents at work and occupational diseases, paid (within the calculated amounts) in this tax (reporting) period in accordance with the legislation of the Russian Federation;

Those. it will not be possible to reduce the tax under the simplified tax system of 2014 by the amount of contributions paid in 2015. If you paid 1% (for 2014) already at the beginning of 2015 (and it could be paid in installments throughout the year or in time before the end of 2014), then it will be possible to accept them as a reduction when calculating the tax (advance payment) only in 2015 year for the first quarter.

To summarize:
Can an individual entrepreneur, when calculating tax, take into account, among other things, insurance premiums in the amount of 1% of income in excess of 300 thousand rubles?

The experts of the Ministry of Finance answered this question affirmatively.
A single "simplified" tax (or an advance payment on it) for a certain reporting period can be reduced by all paid insurance premiums, provided that the premiums were actually paid in this reporting period.

Letter of the Ministry of Finance of the Russian Federation dated 01.09.2014 N 03-11-09 / 43709
"On the procedure for calculating the amount of tax paid in connection with the application of a simplified taxation system with the object of taxation in the form of income, or a single tax on imputed income."

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION
LETTER
dated September 1, 2014 N 03-11-09 / 43709

The Department of Tax and Customs Tariff Policy considered the letter on the application of the provisions of subparagraph 3 of paragraph 3.1 of article 346.21 tax code Russian Federation (hereinafter referred to as the Code), as well as paragraph 2.1 of Article 346.32 of the Code, and reports the following.

In accordance with part 1 of Article 14 federal law dated July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund" (hereinafter - Law N 212-FZ) individual entrepreneurs who do not make payments and other remuneration to individuals persons who pay insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the following manner, established by part 1.1 of article 14 of Law N 212-FZ:

1) if the amount of income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning fiscal year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by clause 1 of part 2 of article 12 of Law N 212-FZ, increased by 12 times;

2) if the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, 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 tariff of insurance contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Law N 212-FZ, increased by 12 times, plus 1.0 percent (1%) of the amount of income of the payer of insurance premiums in excess of 300,000 rubles for the billing period.

Individual entrepreneurs pay fixed payments in a lump sum for the current calendar year in full, or in parts during the year (part 2 of article 16 of Law N 212-FZ).

The final payment of insurance premiums from income not exceeding 300,000 rubles must be made no later than December 31 of the current calendar year. Insurance premiums calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period (Part 2 of Article 16 of Law N 212-FZ).

At the same time, individual entrepreneurs can pay insurance premiums in the form of 1% of the amount of excess income from the moment of excess income during the current year (clause 2 of part 1.1 of article 14, part 2 of article 16 of Law N 212-FZ).

In addition, based on Part 1 of Article 14 of Law N 212-FZ, a fixed amount of insurance premiums means the entire amount payable by individual entrepreneurs who do not make payments and other remuneration to individuals for the billing period, taking into account his income. Therefore, the concept of "fixed payment" also includes insurance premiums paid in the amount of 1% of the amount of income individual entrepreneur exceeding 300,000 rubles.

The procedure for reduction by individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income and not making payments or other remuneration to individuals is established by the relevant provisions of the Code:

1) Individual entrepreneurs who apply the simplified system of taxation with the object of taxation in the form of income, who do not make payments and other remuneration to individuals, in accordance with clause 3.1 of Article 346.21 of the Code, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period , for the amount of paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

2) Individual entrepreneurs who apply the system of taxation in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, based on paragraph 2.1 of Article 346.32 of the Code, reduce the amount of a single tax on imputed income calculated for the tax period by paid insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.

These taxpayers applying the simplified system of taxation and the system of taxation in the form of a single tax on imputed income are entitled to reduce the amount of tax (advance payments on tax) on paid insurance premiums without applying the restriction in the form of 50 percent of the amount of this tax.

Accordingly, when calculating the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, the following must be taken into account.

1. From January 1, 2014, the amount of tax paid in connection with the application of a simplified taxation system with an object of taxation in the form of income, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals, not only by the amount of the fixed payment paid, but also for the amount of insurance premiums in the amount of 1% of the amount of income in excess of 300,000 rubles.

2. In case of payment of insurance premiums in a fixed amount and the amount of insurance premiums calculated as 1% of the amount of income exceeding 300,000 rubles in parts during the tax (reporting) period, the amount of tax (advance payments on tax) paid in connection with using a simplified taxation system, or a single tax on imputed income, can be reduced by individual entrepreneurs who do not make payments and other remuneration to individuals for each tax (reporting) period by the paid part of the fixed payment, including by the paid part of the payment at the rate in the amount of 1% on income exceeding 300,000 rubles, without the restriction of 50 percent of the amount of this tax.

3. If individual entrepreneurs applying a simplified taxation system or a taxation system in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, pay insurance premiums for 2014 calculated at a rate of 1% of the amount of income exceeding 300,000 rubles ., in March 2015 (no later than April 1, 2015), then individual entrepreneurs will be able to take into account this amount of insurance premiums when calculating the tax paid in connection with the application of the simplified taxation system, or the single tax on imputed income, for the corresponding reporting (tax) period of 2015, without applying the limitation of 50 percent of the amount of this tax.

4. The possibility of reducing the amount of a single tax on imputed income by taxpayers making payments and other remuneration to individuals by the amount of insurance premiums paid in a fixed amount, including the amount of insurance premiums in the amount of 1% of the amount of income that exceeded 300,000 rubles, paragraph of Article 346.32 The code is not provided.

Given the above, individual entrepreneurs making payments and remuneration to individuals in the 1st quarter of 2015, when calculating the amount of a single tax on imputed income for the 1st quarter of 2015, are not entitled to take into account the amount of insurance premiums in the amount of 1% of the amount of income exceeding 300,000 rubles . at the end of 2014, and paid in this quarter (in the 1st quarter of 2015).

This opinion was unexpectedly expressed by the Ministry of Finance of Russia in a letter dated October 6, 2015 No. 03-11-09 / 57011. In it, the financiers answered the questions of the Federal Tax Service of Russia on the reduction of UTII and tax on the simplified tax system with the object "income" by the amount of individual entrepreneur contributions in the form of 1% of the excess of annual income over the amount of 300 thousand rubles. depending on the presence or absence of employees in the IP, writes ]]> audit-it.ru ]]> .

The Federal Tax Service in its request dated July 27, 2015 No. ED-4-3 / [email protected] addressed to the Ministry of Finance, noted: since an individual entrepreneur making payments to individuals is obliged to pay insurance premiums not only for employees, but also for himself to the Pension Fund of the Russian Federation and the FFOMS, then, according to the Federal Tax Service, this taxpayer has the right to reduce the amount of tax calculated ( advance tax payments) and the amount of contributions paid, calculated as 1% of the amount of income that exceeded 300 thousand rubles. for the billing period. In this case, a limit of 50% of the amount of the calculated tax is applied. The FTS asked if this approach was correct.

In response, the Ministry of Finance decided to make life difficult for those individual entrepreneurs who work alone.

The Tax Code of the Russian Federation established that individual entrepreneurs without employees have the right to reduce taxes by the amount of contributions paid for themselves in a fixed amount. As recently as May of this year, the department clarified that the fixed amount of IP contributions means the entire amount payable by the IP for itself, for the billing period, taking into account income. Letter No. 03-11-11/28956 dated May 20, 2015, clearly stated that “the term “fixed payment” also includes insurance premiums paid in the amount of 1 percent of the income of an individual entrepreneur exceeding 300,000 rubles” . The Ministry of Finance said the same thing earlier - in a letter dated February 21, 2014 No. 03-11-11 / 7514. Quote from the letter: “In addition, based on Part 1 of Art. 14 of Law N 212-FZ, a fixed amount of insurance premiums is understood as the entire amount payable by a self-employed person for the billing period, taking into account his income. Therefore, the concept of "fixed payment" also includes insurance premiums paid in the amount of 1% of the amount of income of an individual entrepreneur in excess of 300,000 rubles.

However, in a new letter, the department expressed a diametrically different approach: a fixed amount is the amount of contributions, defined as constant value according to the formula as the product of the minimum wage by the number of months in a year and the rates of contributions to the PFR and FFOMS. At the same time, the amount of contributions, calculated as 1% of the amount of income in excess of 300 thousand rubles. for the billing period, cannot be considered a fixed amount insurance premium, because is variable and depends on the income of the contributor.

Thus, for contributions in the amount of 1% of the excess income of individual entrepreneurs without employees, the amount of taxes (the department in this case said about the tax on the simplified tax system "income") do not reduce.

At the same time, individual entrepreneurs on the simplified tax system “income” that make payments to individuals reduce the amount of tax (advance payments) on contributions paid to the PFR and FFOMS (as well as to the FSS for employees) both for employees and for themselves, but no more than 50%, the Ministry of Finance indicated. In relation to such individual entrepreneurs, the clause “in a fixed amount” is absent in the Tax Code of the Russian Federation, and the Ministry of Finance does not mention it in relation to them either. This means that it can be concluded that individual entrepreneurs with employees can also use “income” to reduce the tax on the simplified tax system and contributions in the amount of 1% from the excess of income over the amount of 300 thousand rubles. Here the Ministry of Finance, apparently, agrees with the Federal Tax Service.

The agency also indicated that under the simplified tax system, it is possible to reduce the amount of calculated tax (advance payments) by the amount of contributions paid (within the calculated amounts) in this tax (reporting) period, including the amount of repayment of arrears in payment of contributions for past reporting periods, paid in this tax (reporting) period.

It should be noted that the Federal Law of July 24, 2009 No. 212-FZ says that “Payers of insurance premiums specified in clause 2 of part 1 of Article 5 of this Federal Law pay the corresponding insurance premiums to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Fund insurance in fixed amounts, determined in accordance with parts 1.1 and 1.2 of this article.

At the same time, paragraph 1.1 of Article 14 of Law No. 212-FZ clearly states: “in the event that the amount of income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in a fixed amount, determined as the product of the minimum wage established by federal law by the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by Clause 1 of Part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the income of the payer of insurance premiums exceeding 300 000 rubles for the billing period.

Most likely, the letter will be followed by lawsuits by individual entrepreneurs against the Federal Tax Service, if the tax authorities begin to present tax on the simplified tax system and UTII for additional payment in connection with the new position of the Ministry of Finance.

exorbitant fee

Individual, which has become an individual entrepreneur, is obliged to pay not only tax according to the chosen regime, but also contributions to social funds. The amount of payments is determined by the state - since 2018 they have become truly fixed. Let's consider in this article how much IP contributions make up with income over 300,000 rubles.

Tax regimes and calculation of insurance premiums

Entrepreneur in without fail pays for itself in the FIU and the Compulsory Medical Insurance Fund.

For the Health Insurance Fund, the established contribution in 2018 is 5840 rubles.

In the PFR, a fixed payment for 2018 is 26,545 rubles.

From income exceeding 300 thousand rubles, you must pay 1%. It turns out that if the income is 20 million rubles, then he must transfer: 26,545 rubles. + (20,000,000 - 300,000) × 1%. The result is 197,265 rubles. 45 kop.

An entrepreneur must pay fixed contributions to the Pension Fund and the Compulsory Fund for himself.

Today, an individual entrepreneur can choose according to which it is more profitable for him to conduct business. For each of the regimes, incomes are determined and accounted for in a special way, which affects the amount of the insurance premium to the Pension Fund and is prudently stipulated in Part 8 of Art. 14 of Federal Law No. 212-FZ:

• . In the case of applying the main regime, the IP takes into account all incomes over 300,000 rubles, in accordance with Art. 227 of the Tax Code of the Russian Federation, from which income tax is paid.
• . The income specified in Part 1 of Art. 346.5 of the Tax Code of the Russian Federation.
• . All income from the sale of goods, the provision of services, and receipts other than sales are summed up. At the same time, expenses do not participate in the calculation in any way, even if you apply a tax rate of 15%. Only total incomes prescribed in Art. 346.15 of the Tax Code of the Russian Federation.
• . Imputed income is used as the basis for calculation (Article 346.29 of the Tax Code of the Russian Federation).
• . The calculation is based on the potential income for which you acquired a patent (Article 346.47 of the Tax Code of the Russian Federation). Its actual level does not matter. For example, if the potential income is set at 1 million rubles, and actually received 1.2 million rubles, then in 2016 it will be necessary to transfer to the PFR 26,545 + 1% x (1,000,000 - 300,000), or 33,545 rub.

If the activity is carried out under several taxation regimes, then the income from them must be summed up to calculate the amount of insurance premiums. If the income does not exceed 300,000 rubles. or none at all, this does not relieve the obligation to pay fixed contributions.

Payment terms and limits

For the amount of the insurance premium paid to the Pension Fund, the legislation establishes a limit - 212,360 rubles. in 2018.

Fixed payments to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund are paid before December 31 of the billing year, and 1% of more than 300,000 rubles. the amount of income must be transferred to the FIU before April 1 next year(until April 1, 2018 for the reporting year 2017). As soon as the level of income began to exceed the set amount, you can gradually start transferring the contribution exceeding the fixed value - there are no clear rules, you just need to be on time.

Fixed payments to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund are paid before December 31 of the billing year, and 1% of more than 300,000 rubles. the amount of income must be transferred to the FIU before April 1 of the next year.

An important point is the timely filing of income declarations with the Federal Tax Service. The tax service provides information on them to the funds. If the Pension Fund does not receive necessary information, he is entitled to recover the maximum amount of the contribution.

If an individual entrepreneur applies a simplification from 6% on income or UTII, while not hiring employees, he can reduce the taxable base by the amount of insurance premiums paid for himself. The Letter of the Ministry of Finance of the Russian Federation No. 03-11-09 / 43709 explains that 1% of income above 300,000 rubles. can also be taken into account in this case as a fixed payment. At the same time, the limitation of 50% of the tax amount does not apply, the deduction is made in full.

The higher the income of an individual entrepreneur, the greater his tax burden and the amount of insurance premiums. If payments are made for employees that depend entirely on the level of deductions in their favor, then the entrepreneur pays for himself a fixed part, growing every year, and 1% on top of income exceeding the established bar of 300,000 rubles. By introducing such a system, the state tried to reduce the financial burden on individual entrepreneurs. Whether it turned out, time and statistics will show.