Report to the Social Insurance Fund for individual entrepreneurs - do you need to submit it for yourself or for your employees?

When is an individual entrepreneur obliged to pay insurance premiums?

Mandatory insurance premiums for individual entrepreneurs are payments that an entrepreneur must pay in almost any case. Even if the individual entrepreneur has no income.

Some exceptions are provided for periods when the individual entrepreneur does not operate due to certain reasons. For example, a parent individual entrepreneur takes care of a child under 1.5 years old, a female individual entrepreneur moved to another area with her military spouse and was forced to leave the business, etc.

However, in order to exempt an individual entrepreneur from paying insurance premiums for himself, each situation must be considered individually. It is necessary to fulfill 2 conditions:

• the situation of individual entrepreneurs is specifically formulated in the Tax Code of the Russian Federation;
• An individual entrepreneur can document the lack of income for the period for which he is asking for exemption (for example, in addition to a zero declaration, he can present the Federal Tax Service with bank statements where there is no movement of funds; documents on a change of place of residence; on termination of the lease agreement for the premises in which he was operating business, etc.).

In general, individual entrepreneurs’ insurance premiums for themselves in 2021 (the same as before) must be paid from the date of registration of the individual entrepreneur until the official termination of business activities.

What insurance premiums an individual entrepreneur pays depends on how he works - alone or with employees. Therefore, there are 2 types of individual entrepreneur insurance premiums:

1. For myself.
2. For those people who work for him.

If an individual entrepreneur has insurance premiums for employees or contributions under GPC agreements, he is required to submit reports on contributions and personalized accounting information.

Under civil law (GPC, GPD), the payment of insurance premiums by the individual entrepreneur for the performers depends on the subject of the contract.

Due to the fact that the calculation and payment of insurance premiums for employees and individuals under the GPA is a separate large topic, later in this article we mainly consider the contributions of individual entrepreneurs for themselves.

Reporting

From 2021, for organizations with more than 10 employees, an electronic payment form is required. The corresponding amendments were made by Federal Law No. 325-FZ of September 29, 2021 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation” (hereinafter referred to as Federal Law No. 325-FZ).

Let us recall that previously the requirement to submit reports in electronic form applied to companies with a staff of more than 25 people. This restriction remains for some other reporting forms (SZV-M, SZV-STAZH, 4-FSS).

For your information

In order to develop a unified legal position on the application of the provisions of Federal Law No. 325-FZ, the Federal Tax Service in Letter dated November 15, 2021 No. BS-4-11/ [email protected] “On sending clarifications” clarified that the new requirements for submitting reports in electronic form apply for reporting for 2021.

It should be noted that in order to check the calculation of insurance premiums, letters of the Federal Tax Service of the Russian Federation dated October 17, 2021 No. BS-4-11 / [email protected] , BS-4-11 / [email protected] additional control ratios were introduced in terms of comparing wages with the minimum wage and average salary in the region (by sector of the economy for the previous year). In the calculation of insurance premiums (its form was approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11 / [email protected] , valid for reporting for 2021), the difference in the values ​​of columns 210 and 230 will be compared. 3.2 section 3 for each month. In this case, the indicator should not be less than:

— minimum wage; — average salary in the region by economic sector for the previous billing period.

If at least one of the ratios is not met, the tax office may conclude that the policyholder has underestimated the basis. In this case, the inspector may request clarification or correction of the reporting. In the future, it is possible to carry out tax control measures.

For your information

For the first quarter of 2021, you need to report on insurance premiums using a new form approved by Order of the Federal Tax Service of the Russian Federation dated September 18, 2021 No. ММВ-7-11/ [email protected]

Reporting on insurance premiums for employers who are participants in the Social Insurance Fund pilot project for direct payments is prepared taking into account a number of features:

in field 001 of appendix 2 to section. 1, code “1” is entered (clause 11.1 of the Procedure for filling out the calculation of insurance premiums, approved by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] (hereinafter referred to as the Procedure));

no need to fill out lines 070 and 080 of appendix 2 to section. 1 (Letter of the Federal Tax Service of the Russian Federation dated August 23, 2017 No. BS-4-11/ [email protected] ). These lines should be filled with zeros (clauses 2.20, 11.13, 11.14 of the Procedure);

no need to fill out appendices 3 and 4 to section. 1, therefore they are not included in the calculation (clause 2.7 of the Procedure). Appendices 3 and 4 to section. 1 will need to be completed if the policyholder paid social insurance benefits during the reporting period before becoming a participant in the pilot project (Letter of the Federal Tax Service of the Russian Federation dated July 3, 2017 No. BS-4-11 / [email protected] ). The policyholder fills out these applications only in relation to the amounts of expenses incurred before the start of participation in the pilot project (Letter of the Federal Tax Service of the Russian Federation dated 08/21/2017 No. BS-4-11 / [email protected] ).

It should be noted that in 2021, new regions will join the FSS pilot project:

Reporting to the Federal Tax Service

Starting from 2021, insurance premiums must be submitted to the Federal Tax Service every quarter. The calculation is submitted no later than the 30th day of the first month of the next quarter. Thus, in 2021 it must be passed:

• for 2021 – no later than February 1, 2021;
• for the 1st quarter of 2021 – no later than April 30, 2021;
• for the first half of 2021 – no later than July 30, 2021;
• for 9 months of 2021 – no later than November 1, 2021;
• for 2021 – no later than January 31, 2022.

Starting with reporting for 2021, the DAM must be presented in a new form, approved by Order No. ED-7-11 / [email protected] dated 10/15/2021.

Reporting to the Pension Fund

Every month you need to submit a report to the Pension Fund in the SZV-M form, which contains information about working pensioners. The deadline for submitting the report is no later than the 15th of the next month.

Once a year, it is necessary to submit the SZV-STAGE form to the Pension Fund of Russia, which reflects information about the insurance length of the insured workers. This report must be submitted no later than March 1 of the following year.

Reporting to the Social Insurance Fund

Every quarter, you must submit a calculation to the Social Insurance Fund in form 4-FSS. Starting from January 1, 2021, in the calculation of 4-FSS it is necessary to reflect only information on injuries

and
occupational diseases
.

In 2021, the deadline for submitting reports to the Social Insurance Fund depends on its form:

• In electronic form – no later than the 25th
  day of the month following the reporting quarter.
• On paper – no later than the 20th
  day of the month following the reporting quarter.

Note!

From 2021, policyholders with an average number of employees
of more than 10 people
are required to submit reports electronically. This applies to the calculation of insurance premiums (DAM), as well as forms 2-NDFL and 6-NDFL. Such explanations are given in the letter of the Federal Tax Service of the Russian Federation dated November 15, 2021 N BS-4-11/ [email protected] In fact, this means that all companies and individual entrepreneurs with more than 10 employees will have to switch to an electronic form of reporting. Changes were made by law dated September 29, 2019 No. 325-FZ.

How to calculate insurance premiums for individual entrepreneurs for yourself

Individual entrepreneurs’ insurance premiums for themselves contain 2 components:

Fixed insurance premiums for individual entrepreneurs for themselves in 2021

Fixed contributions for 2021 for individual entrepreneurs are set at:

• for compulsory pension insurance (OPS) – 32,448 rubles ;
• for compulsory medical insurance (CHI) – 8426 rubles .

Note that these are amounts for the full year. However, if for some reason the individual entrepreneur did not work for all 12 months or part of the year fell during the period when the individual entrepreneur was exempt from paying contributions, the annual amount should be recalculated.

The calculation is based on the proportion between the number of months and days in a full year and the number of months and days during which there was an obligation to pay contributions.

ADVICE

In order not to waste time on calculations and not to increase the risk of error , we recommend that individual entrepreneurs without much experience in tax calculations use the official Individual Entrepreneur Insurance Premium Calculator on the website of the Federal Tax Service of Russia. As a bonus, when you receive the calculation results, the current BCCs will be indicated where each amount should be paid.

Insurance premiums of individual entrepreneurs for themselves - 1% of excess

Excess contributions are sometimes called additional contributions. They are calculated using a simple formula:

If the income is less than 300,000 rubles, then additional contributions are considered equal to zero . And the individual entrepreneur must pay only fixed amounts for the year.

The main nuance that an individual entrepreneur needs to understand is determining what exactly to put in the formula as income . Under different taxation regimes, income for individual entrepreneurs' insurance premiums differs.

Important

Until 2021, the question of calculating income for additional contributions on the “income-expenditure” simplified tax system was open: tax authorities demanded that it be calculated without taking into account expenses. But a Constitutional Court decision in 2021 made such demands illegal.

We talked about this in more detail in the article “How to calculate 1% of contributions from excess income for an individual entrepreneur on the simplified tax system for 2020.”

KBK for individual entrepreneurs in 2021

The budget classification code (BCC) must be indicated in payment documents for the transfer of mandatory payments to the budget. It is very important to indicate this indicator correctly for correct enrollment. If a mistake is made, the tax authorities will not be able to correctly classify the payment, as a result of which the entrepreneur will be in debt.

BCCs for employees are indicated in the table.

Current BCCs for insurance premiums of individual entrepreneurs for themselves in 2021:

When making insurance payments calculated on income exceeding 300,000 rubles, the same BCC for compulsory insurance is applied as for a fixed payment.

If the individual entrepreneur did not transfer the mandatory fee on time, he will be charged a penalty. When paying them, you must indicate the correct BCC. To do this, it is enough to change the 14th character of the BCC of the corresponding transfer to the budget to “2”. So, when transferring penalties for a fixed payment to compulsory medical insurance, we indicate KBK 182 1 0213 160.

The procedure for paying insurance premiums for individual entrepreneurs for themselves

Individual entrepreneurs often ask the question whether there is any schedule for paying insurance premiums for individual entrepreneurs for themselves. For example, quarterly.

We answer: the deadlines for paying insurance premiums for individual entrepreneurs on a quarterly basis have not been established . Fixed contributions can be paid at any time during the year. The main thing is not to miss the deadline - December 31st . Additional contributions also be paid in one payment on any date in the first half of the year following the billing year.

individual entrepreneur can draw up a schedule for the payment of insurance premiums for himself on a quarterly basis in order to reduce taxes payable. For example, quarterly advances according to the simplified tax system. We'll talk more about the principles of this reduction later.

When should insurance premiums be paid to an individual entrepreneur if he decides to end his entrepreneurial activity? In this situation, individual entrepreneur contributions must be paid no later than 15 calendar days from the date the individual entrepreneur is deregistered with the Federal Tax Service.

Insurance premiums paid for employees

The rules for calculating these mandatory payments are the same for all business entities that hire employees and pay them remuneration for their work. Individual entrepreneurs pay insurance premiums at the same rates as a legal entity, regardless of the tax system applied. In addition to transfers to social, medical and pension insurance, a tax for insurance against industrial accidents must be calculated and paid from employees' wages.

Table of insurance premium rates for individual entrepreneurs in 2021:

The procedure for determining the amount to be paid to the budget:

The transfer deadline is no later than the 15th day of the month following the billing month.

How to pay insurance premiums for individual entrepreneurs

Merchants always pay contributions for themselves at the place of residence (registration) of the individual entrepreneur.

The most important details in the individual entrepreneur’s payment slip for contributions - KBK:

• 182 1 0210 160 — insurance contributions of individual entrepreneurs to the Pension Fund (pension insurance). This is the general BCC for contributions within the annual income of 300,000 rubles and for 1% of excess;
• 182 1 0213 160 — details for paying individual entrepreneurs’ insurance premiums for themselves for health insurance (CHI).

As noted above, if you use the calculator on the Federal Tax Service website to calculate the amount of contributions, the correct BCC for the transfer will appear in the results.

There you can also issue a payment document . Moreover, there are 2 options:

• payment order;
• payment receipt.

The receipt is displayed with a QR code, which makes it possible to pay using a mobile device through online banking services. For example, through Sberbank online.

We will show you how to make a document for payment of insurance premiums for individual entrepreneurs in 2021 through the Federal Tax Service, without using special accounting programs and without having accounting experience.

Follow the link from the previous paragraph and select payment of taxes and insurance premiums:

We choose to pay for ourselves:

In the next step, click on filling in all payment details:

In the next menu, select which document we will create. For example, let's make a payment order. The “IP” checkbox is automatically in its place. So, click on the “Next” button:

We begin to fill out the payment order details. For individual entrepreneurs’ contributions for themselves, the Federal Tax Service coincides with OKTMO. Next, you just need to select the correct values ​​from the drop-down list.

Please note that instead of selecting the OKTMO value, you can check the “Define by address” box. Then you need to enter your address (at which the individual entrepreneur is registered) in the field and the correct OKTMO code will be selected automatically .

In the “Type of payment” section, enter only KBK and click “Next”. No need to search and set values ​​in other fields! If you make a mistake with your choice, the program itself will change your incorrect BCC to the desired value. In our example, the BCC is entered for contributions to the OPS.

In the next step, you need to enter the details of the contribution you are paying (as per the example, these fields are the same for both types of individual entrepreneur contributions for yourself). Amount – the amount of the contribution corresponding to the previously specified BCC:

We enter our details into the payment form according to the sample. Be careful with your tax identification number and account number:

If you did everything according to the instructions, you will see this window:

All you have to do is click on the “Generate payment order” button (it’s in the lower right corner). The program will upload the document to PDF.

If you select “Payment document” instead of a payment order, then proceeding in the same way, you will end up with a PDF file with a tax receipt with a QR code.

Payment of fees and submission of reports

From January 1, 2014, there is no longer a need to distribute pension insurance contributions between the funded and insurance parts of an employee’s pension. Workers now independently choose an insurance tariff to pay contributions that go towards the funded part of their pension.

An individual entrepreneur who is an employer transfers contributions only to the insurance part. The Pension Fund itself distributes the contributions of the insurance and savings parts (at the employee’s choice).

In 2021, individual entrepreneurs making payments to individuals will pay insurance premiums for pension insurance to the Federal Tax Service with a payment order indicating the BCC: 182 1 0210 160.

In 2021, individual entrepreneurs making payments to individuals pay insurance premiums for health insurance to the Federal Tax Service with a payment order indicating the BCC: 182 1 02 02101 08 2013 160.

In 2021, the amount of fixed insurance pension contributions is 26,545 rubles per year , the amount of fixed contributions for health insurance is 5,840 rubles .

The amounts of fixed contributions for 2021 and 2020 have been determined . Just as in 2021, they will not depend on the minimum wage, but are established by the Government of the Russian Federation in specific values:

• in 2021 – for pension insurance – 29,354 rubles; for medical insurance – 6884 rubles;
• in 2021 - for pension insurance - 32,448 rubles; for medical insurance – 8426 rubles.

Starting from 2021, fixed contributions are no longer calculated based on the minimum wage. The government will set a specific annual contribution amount for the purpose of paying fixed contributions for individual entrepreneurs.

An additional contribution to the Pension Fund of 1% will also remain in 2021 if the annual income exceeds 300,000 rubles. This contribution cannot be more than 212,360 rubles in 2021 and cannot be more than 234,832 rubles in 2021 . In 2021, the pension insurance contribution will not be higher than 259,584 rubles. Moreover, this amount includes not only 1% of the excess income of 300,000 rubles, but also the amount of fixed insurance premiums paid.

KBC for payment of insurance premiums in a fixed amount for compulsory pension insurance for payment in 2021:

182 1 0210 160

KBK for payment of insurance premiums for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund of the Russian Federation for the payment of insurance pensions (calculated from the amount of the payer’s income received in excess of the income limit - 1%):

182 1 0210 160

Please note that the BCCs of the two fees listed above are the same.

KBC for payment of insurance premiums for compulsory health insurance in a fixed amount in 2021:

182 1 0213 160

Starting from January 1, 2015 (this rule is also true for the periods 2019 and 2021 ), when transferring insurance premiums to the Federal Tax Service, the amount payable in rubles and kopecks is indicated.

In 2021, an individual entrepreneur submits reports on accrued and paid contributions:

• quarterly to the Federal Tax Service in the form of a Calculation of accrued and paid insurance premiums for pension and health insurance, as well as for temporary disability and maternity insurance (RSV form);
• monthly report to the Pension Fund Information about insured persons (form SZV-M);
• quarterly to the Social Insurance Fund Calculation of accrued and paid insurance premiums for injuries (form 4-FSS);
• starting from 2021, the Pension Fund of Russia will provide a new form (SZV-STAZH). Information about the length of service of employees must be submitted to the Pension Fund once annually. The first report of the new form had to be submitted by 03/01/2018 for 2021. For 2021, the SZV-M experience report must be submitted to the Federal Tax Service no later than 03/01/2020 .

In 2021, electronic reporting is submitted to the Federal Tax Service no later than the 20th day of the second month of the next quarter, on paper - no later than the 15th day of the second month of the next quarter. If there are more than 25 employees, the report must be submitted only electronically. From 2021, a report in the DAM form with a workforce of 10 or more people will be accepted only in electronic form.

Reducing the amount of taxes due to insurance premiums

Only individual entrepreneurs have the right to reduce some taxes payable by the amount of insurance premiums.

Only individual entrepreneurs with the object of the simplified tax system “income” can reduce the tax on contributions. In 2021, the final size of the reduction depends on whether the individual entrepreneur has a hired workforce or is a single worker.

Contributions of individual entrepreneurs to the simplified tax system “Income”

Example

An individual entrepreneur using the “profitable” simplified tax system received 1.5 million rubles in income in 2021. The fixed contributions set for 2021 in the amount of 40,874 rubles were paid by the individual entrepreneur on time (until December 31, 2021). In May 2021, the individual entrepreneur paid additional insurance premiums - 1% for 2021 - 12,000 rubles. The individual entrepreneur has no employees.

Then for 2021 IP:

1. Calculate tax according to the simplified tax system:

• 1,500,000 × 6% = 90,000 rubles.

2. Reduce tax on contributions paid for the same period:

• 90,000 – (40,874 + 12,000) = 37,126 rubles – you need to pay additionally to the individual entrepreneur for 2021.

Despite the fact that the tax according to the simplified tax system was ultimately reduced by almost 60%, this is acceptable since individual entrepreneurs do not have employees.

Individual entrepreneurs on the simplified tax system with the object “income minus expenses” reduce expenses by insurance premiums. This can include contributions that the individual entrepreneur paid both for his employees and for himself. If an individual entrepreneur combines the simplified tax system with a patent, then there are features of accounting for contributions in expenses.

Table of tariff rates for insurance premiums in 2021

Please note that in addition to the additional tariffs that are presented in the table above, there are also special additional tariffs that exist for employers who conduct a special assessment of the working conditions of employees. As a result of this, according to Article 428 of the Tax Code of the Russian Federation, insurance premiums for employees can range from 0 to 8%.

Additional insurance premiums of individual entrepreneurs for employees in 2021 must be paid regardless of the limits of 1,150,000 and 865,000 rubles. In 2021, additional insurance premiums, regardless of limits, are 1,292,000 and 912,000 rubles, respectively.

IP contributions on a patent

One of the most popular regimes among entrepreneurs, UTII, has been canceled as of January 1, 2021. According to legislators, a patent should replace UTII. Therefore, the terms of the PSN have been significantly improved for 2021 and beyond.

In particular, entrepreneurs on PSN were allowed to reduce the cost of a patent by paid insurance premiums (Law No. 373-FZ dated November 26, 2020).

The rules are similar to the canceled UTII. They only reduce the cost of the patent . And now the billing period is not a fixed quarter, but the patent term .

If the entrepreneur paid the fees after he acquired the patent, he can return the overpayment.

If the patent was for an incomplete year, and the contributions turned out to be more than the next can be reduced by the difference , but only within the calendar year .

Example

An individual entrepreneur without employees in February 2021 purchased a patent for 3 months for 9,000 rubles. In January 2021, the individual entrepreneur paid insurance premiums for himself in advance for 2021 - 10,000 rubles. This means that he does not owe anything to the budget for this patent: its cost is fully covered by the fees paid.

If an individual entrepreneur buys another patent during 2021, he can reduce its cost by the remaining 1000 rubles.

Important

If an individual entrepreneur uses both the simplified taxation system and the PSN, it is necessary to ensure separate accounting of contributions for the patent and for simplification. You cannot reduce the simplified tax system for contributions related to work on a patent, and vice versa. But the rules for the distribution of contributions between combined simplified taxation system and PSN have not yet been clearly stated and explained.

For individual entrepreneurs combining the PSN with the simplified tax system in 2021, we recommend monitoring changes in legislation, clarifications, and consulting in advance with your tax office on the issue of distributing contributions for yourself between these two regimes.

Deadlines for submitting reports to the Social Insurance Fund

The 4-FSS report is quarterly. Must be submitted to the local FSS office within the following deadlines:

• before the 20th day of the month following the reporting quarter - on paper;
• until the 25th of the next month - in electronic format.

If you have less than 25 employees, you can submit the report both on paper and electronically. If there are 25 or more employees, the report is accepted only in electronic format.

If you are registered with the Federal Social Insurance Fund of the Russian Federation, but in some reporting period you did not have salary accruals, you need to submit a zero report. Otherwise you will be fined. The minimum fine for failure to submit a report is 1000 rubles.

If all your employees have been laid off, the 4-FSS report must continue to be submitted quarterly until you are deregistered from the fund. The report in Form 4a-FSS is submitted once per reporting year until January 15 of the following year.

We recommend reading: Where to pay insurance premiums for individual entrepreneurs - at the place of registration or place of business.

An individual entrepreneur as a self-employed person does not pay insurance premiums

From 2021, the self-employment regime (or the professional income tax regime, PIT) is valid throughout the country. To become self-employed you do not have to be an individual entrepreneur. But individual entrepreneurs, being individuals, can switch to self-employment. To do this, a number of conditions must be met:

• The individual entrepreneur should not have employees or individual contractors on the GPA (that is, the individual entrepreneur should not pay insurance premiums for himself);
• the type of activity of an individual entrepreneur must be included in the list of those for which self-employment is available (for example, a self-employed person cannot engage in the resale of goods not of his own production, conduct licensed types of activities, etc.).

An individual entrepreneur who has become self-employed is exempt from paying insurance premiums for himself for the period of payment of NAP. This is indicated in Part 11 of Art. 2 of the Law “On NAP” dated November 27, 2018 No. 422-FZ.

If an entrepreneur switched to self-employment not from the beginning of the calendar year or lost the right to NAP before the end of the year, but was not deregistered as an individual entrepreneur, then for intervals in the year when self-employment was not in effect, he needs to calculate and pay fixed insurance contributions of the individual entrepreneur to the Pension Fund of the Russian Federation and Compulsory medical insurance - by analogy with the calculation of insurance premiums for individual entrepreneurs for less than a full year.

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