Answer to a frequently asked question about KBK for paying 1% on income of more than 300,000 rubles in 2021

Insurance premiums from individual entrepreneurs “for yourself”: who pays and how much

Opening any business is accompanied not only by making a profit, but also by transferring mandatory payments to the budget. Insurance contributions of individual entrepreneurs to extra-budgetary funds, or as they are also called individual entrepreneurs’ contributions “for themselves,” must be paid by all entrepreneurs registered with the tax authorities.

And it doesn’t matter at all whether entrepreneurship is your only activity or whether you are still employed somewhere - you will still have to pay into extra-budgetary funds.

Depending on the taxation system used by the individual entrepreneur, the basis for calculating the amount of contributions is determined.

Table: how to calculate the base for contributions under different taxation systems

Procedure for calculating contributions

The mandatory payment is transferred to two types of compulsory insurance:

• pension;
• medical.

The amounts of insurance premiums in 2021 are fixed and are:

• for compulsory pension insurance - 26,545 rubles,
• for compulsory health insurance - 5,840 rubles.

In 2021, the amount of the payment is no longer directly dependent on the legally established minimum wage.

These amounts can be paid in parts, for example, transfer 1/4 of the amount every quarter, or make a one-time payment. The main thing is to have time to pay off these obligations no later than December 31 of the current year. If an individual entrepreneur operates under several taxation systems, then the income is summed up to calculate the payment.

Before paying pension insurance contributions, an entrepreneur must correctly determine the basis for their calculation

Medical insurance premiums for individual entrepreneurs in 2021

As stated above, the amount of medical insurance premiums in 2017 was 4,590 rubles. Their size does not depend on the actual income of the entrepreneur, but is determined by the size of the minimum wage at the beginning of the year, the insurance premium rate (5.1% in 2021), and the number of months for which payment is made.

The increase in the amount of mandatory medical contributions of individual entrepreneurs for themselves in 2017 compared to 2021 amounted to 793.15 rubles.

From 2021, the amount of mandatory medical insurance contributions, as well as the amount of fixed pension contributions, will not depend on the minimum wage. The amount of mandatory medical contributions of individual entrepreneurs for themselves in 2021 will be 5,840 rubles per billing period. The increase compared to 2021 will be 1,250 rubles.

Who may not pay annual insurance premiums

It is known that there are exceptions to all rules. In matters of compulsory insurance premiums for individual entrepreneurs, such an exception can be considered a legally established permission to suspend their payment.

Art. 430 of the Tax Code of the Russian Federation provides the right to temporarily not pay these contributions to individual entrepreneurs who:

• drafted into the ranks of the armed forces of the Russian Federation;
• care for the elderly, disabled people of group 1 and disabled children;
• are on parental leave to care for children under three years of age.

Of course, all these cases must be confirmed by documents provided by law.

Payment of insurance premiums for some categories of entrepreneurs can be temporarily deferred

Fixed contributions

Contributions to compulsory health insurance and compulsory medical insurance for individual entrepreneurs for themselves, assigned to the Tax Code of the Russian Federation, are calculated in accordance with Art. 430 Tax Code of the Russian Federation. The calculation formula is uniform and depends on the current minimum wage, so the fixed insurance payment changes annually.

Table 1. Formulas for calculating insurance premiums for individual entrepreneurs for compulsory health insurance and compulsory medical insurance.

When paying the contribution amount for an annual income that exceeds the established norm, the businessman indicates in the payment slip the appropriate BCC for 1%. Over 300,000 rubles, the subtype code in the cipher changes. Thus, the amount of insurance premiums a businessman makes for himself with a profit of more than 300,000 in 2021 at a single percentage rate is calculated as much as possible using the formula:

8 minimum wage * 26% * 12 months.

To pay the assigned fee, you need to indicate the appropriate BCC. Individual entrepreneurs make a fixed payment for 2021 according to the codes from tables 2 and 2a.

Table 2. Payment codes for compulsory medical insurance and compulsory medical insurance for fixed payments for businessmen for themselves in the billing period before January 1, 2017.

Table 2a. Codings of payments for compulsory medical insurance and compulsory medical insurance for fixed payments for businessmen for themselves in the billing period after January 1, 2021.

When do you need to transfer 1% of excess annual income limit?

Everything we talked about above is true if the individual entrepreneur’s income did not exceed 300 thousand rubles for the year. Otherwise, the entrepreneur will have to additionally transfer to the Pension Fund 1% of the amount of income exceeding this limit.

Examples of charging contributions from turnover that exceeds the limit

Since in 2017–2018. tax legislation regarding insurance payments for individual entrepreneurs has changed significantly, two options for calculating 1% above the established income limit should be considered - for reporting for 2021 and for 2021.

Despite the fact that the annual amount of insurance premiums is significant, it will not bankrupt an individual entrepreneur

Calculation of the amount for 2021

Let’s assume that individual entrepreneur Vasily Ivanovich Spiridonov received income from his activities in the amount of 585 thousand rubles for 2021, which is 285 thousand rubles. more than the annual income limit established by Russian legislation of 300 thousand rubles. This means that the entrepreneur needs to pay an additional 1% on the excess amount:

1. We find that for 2021 the fixed payment for the period will be: minimum wage * 26% * 12 = 7,500 * 26% * 12 = 23,400 rubles. (we repeat, in 2021 the link to the minimum wage is not relevant - contributions are fixed, but are used for previous calculations).
2. Now let's calculate 1% of the excess amount: 285,000 * 1% = 2,850 rubles.
3. Total for 2021 V.I. Spiridonov will pay: 26,250 rubles.

The amount of additional contributions for pension insurance is limited; in 2021 it was 187,200 rubles.

Calculation of the amount for 2021

In principle, the general procedure for calculating the amount to be paid if the established income level is exceeded in 2021 remains the same, but the calculation formula changes its form slightly: pension insurance contributions = fixed contribution + ((Total income of individual entrepreneurs - 300 thousand) * 1%) .

Moreover, the amount of such contribution for 2021 cannot be more than 212,360 rubles.

Let's take the same initial data: IP Spiridonov V.I. for 2021 received income in the amount of 585 thousand rubles. Then he will have to pay for compulsory pension insurance:

1. Fixed payment - 26,545 rubles.
2. 1% of the difference between actual income and the established limit - (585 thousand rubles - 300 thousand rubles) * 1% = 2,850 rubles.
3. The total “pension” contribution is RUB 29,395.

KBC of insurance premiums for individual entrepreneurs “for themselves” in 2021

Let us remind you that starting from 2021, the administration of mandatory insurance premiums for individual entrepreneurs “for themselves” has been transferred to the Federal Tax Service. In this regard, payment of these contributions should be made to the account of the Federal Tax Service, and not to the account of the Pension Fund, as was the case in past years. Accordingly, the BCC of insurance premiums for individual entrepreneurs “for themselves” has changed in 2021:

KBK for pension insurance of an individual entrepreneur for himself based on the minimum wage:

182 1 02 0214006 1110 160

KBK contributions to pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles in 2021 for 2021:

182 1 0200 160

KBK contributions to pension insurance of an individual entrepreneur for himself with income exceeding 300,000 rubles in 2021 for 2021:

182 1 0210 160

KBC of contributions for medical insurance of an individual entrepreneur for himself based on the minimum wage:

182 1 0213 160

KBC contributions in case of temporary disability and in connection with maternity:

182 1 0210 160

The 2021 BCC regarding the transfer of insurance premiums will remain the same as in 2021.

Where, when and how to pay

Until 2021, the Pension Fund of Russia was responsible for administering insurance premiums. Now these functions have been transferred to the tax department. In this regard, the payment details have also changed. In 2021, contributions should be transferred according to the details of the Federal Tax Service where the individual entrepreneur is registered. Tax inspectorate specialists give the BCC of contributions to the entrepreneur. And you can also find them out yourself on the official website of the Federal Tax Service.

Deadlines for paying taxes to the Federal Tax Service

The deadlines for transferring pension payments in 2021 have also changed. Fixed payments can be paid in one lump sum or split quarterly. Quarterly payments are made:

• for 1 sq. until March 31;
• for 2 sq. until June 30;
• for 3 sq. until September 30;
• for 4 sq. until December 31st.

For payment from an amount exceeding the limit of 300 thousand rubles. the payment deadline is set until July 1, 2021 (for payments for 2021), until July 1, 2021 (for 2021), etc.

Upon complete cessation of activity as an individual entrepreneur, all payments for insurance premiums must be made within 15 days from the date of deregistration.

Table: entries for calculating contributions for individual entrepreneurs on OSNO

There are several ways to pay your pension insurance obligations, for example:

• payment order from the entrepreneur’s current account (if any);
• receipt form PD-4 through Sberbank.

What details should I include in the payment order?

The most common option for settling insurance premiums with the budget is payment using a payment order. To eliminate errors, you should use the template with field numbering presented below.

Payment order template for transferring contributions to the Federal Tax Service with numbered fields

The nuances of filling out individual fields are explained in the table.

Deadlines for paying insurance premiums “for yourself” in 2021

In accordance with paragraph 2 of Art. 432 of the Tax Code of the Russian Federation, payment of mandatory medical and pension contributions of individual entrepreneurs “for themselves” must be made in full by December 31 of the year for which the payment is made. But due to the fact that December 31, 2017 fell on a day off - Sunday, then, according to clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the deadline for payment of insurance premiums has been postponed to the first working day of 2021. According to the official production calendar, the first working day in 2021 is January 9.

In the event of termination of the activities of an individual entrepreneur during 2021, pension and medical insurance contributions “for oneself” must be paid no later than 15 calendar days from the day the individual entrepreneur is deregistered with the Federal Tax Service.

At its discretion, the individual entrepreneur can pay insurance premiums at the end of the year in full in one payment, or pay the premiums in installments. Payment in installments will allow the individual entrepreneur to reduce tax by the amount of insurance premiums paid.

Voluntary contributions of individual entrepreneurs for temporary disability and in connection with maternity for 2021 until December 31, 2018.

Pension contributions paid from income exceeding 300,000 rubles must be transferred at other times. These contributions for 2017 must be paid by July 2, 2021 (since July 1, 2018 is a Sunday); for 2021 - until July 1, 2021.

Budget classification codes

In addition to the direction, insurance premiums are also distributed according to their intended purpose. And each such assignment has its own budget classification encoding, which must be indicated in the payment order, otherwise your payment simply will not be counted. It seems reasonable to aggregate this data into a table:

Table 1.

In addition, depending on the industry, business entities are required to pay contributions under additional social security:

Table 2.

And of course, the entrepreneur is obliged to pay insurance premiums for himself:

Table 3.