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Every entrepreneur, regardless of the chosen taxation regime, is required to pay contributions to the Pension Fund.
They are represented by insurance payments, and they are paid even if the businessman is not actually engaged in entrepreneurial activity. An individual entrepreneur has the opportunity to obtain a receipt for payment directly from the Federal Tax Service office. Additionally, the possibility of remote payment is offered.
What details are used for paying insurance premiums for individual entrepreneurs in 2021?
For entrepreneurs, insurance premiums for themselves are mandatory payments. They are paid both in the presence and absence of employees. If an individual entrepreneur fails to make a payment on time for various reasons, he will have to pay additional sanctions and fines, and he will also have problems with the Federal Tax Service.
Attention! The requirement to pay contributions for yourself is given in the provisions of Art. 430 NK.
Previously, the process of transferring money was carried out only through the Pension Fund, but now the money is deposited into the Federal Tax Service. From 2021, significant changes have been made for businessmen. Previously, to calculate contributions, the minimum wage established by each region was taken into account. Now there is a fixed payment for yourself, and it is also possible to submit a receipt in electronic form.
The fixed contribution is paid only for the entrepreneur himself, and for hired workers it is calculated individually.
In 2021, 3 types of contributions have been established for businessmen:
- Fixed payment for yourself. With the help of these contributions, the citizen’s future pension is formed. In 2021, this payment is 40,874 rubles. Of this amount, 32,448 rubles. is transferred to compulsory pension insurance, and 8,426 rubles. is sent to health insurance. If the annual income is more than 300 thousand rubles, then you will have to pay an additional 1% on the excess, so the exact amount is calculated individually by each entrepreneur. But the total payment cannot exceed 8 * 32448 rubles.
- Contributions for employees. The amount of the fee depends on the citizen’s income, and not only the salary is taken into account, but also additional amounts received from the employer. They can be in the form of bonuses, incentive payments or allowances. 22% of total income is deducted. If a citizen receives more than 1.292 million rubles in a year, then the businessman pays 10% on the excess amount.
- Contributions to compulsory medical insurance. The payment is 8426 rubles. in a year.
All payments are transferred not to the Pension Fund, but to the Federal Tax Service, and during this process the correct details are indicated based on the pre-established BCC.
BCCs change regularly, so before making a payment it is recommended to check this information with Federal Tax Service employees, and you can also use the tax service website.
The current data is on the Federal Tax Service website , for which you select the “IP” section. Income classification codes are selected from the list of sections. Next, insurance premiums are selected, which allows you to open a section with details.
If the entrepreneur enters the details incorrectly, this will lead to late payment and the accrual of penalties.
What are insurance premiums
Insurance contributions are mandatory payments for pension, medical and social insurance of employees and individual entrepreneurs. From 2021, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name Unified Social Tax (UST).
Chapter 34 has been added to the Tax Code, which regulates the calculation and payment of contributions for:
- compulsory pension insurance;
- compulsory health insurance;
- social insurance in case of temporary disability and maternity.
These types of contributions must be paid not to the funds, but to your tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund; nothing has changed regarding them.
Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, so the responsibility to provide himself with a pension and health insurance falls on him.
Rules for creating a calculation form for insurance premiums
Until December 31, entrepreneurs can pay the fee at any time. If you need to generate a receipt, this can be done remotely on the Federal Tax Service website.
Important! Businessmen can make the entire payment at once or distribute it over months, transferring funds in parts.
If the entrepreneur’s income for the year exceeds 300 thousand rubles, then contributions from the excess are made after December 31 of the current year.
Businessmen prefer to use the Federal Tax Service website to generate receipts for the following reasons:
- even when using online banking or mobile banking, it is not possible to use a ready-made payment system;
- at bank cash desks or at the post office you can pay contributions using a receipt, but you won’t be able to do it, so you will have to make a payment order yourself;
- On the tax office website you can not only make a payment form, but also get up-to-date information.
To generate a receipt, the following rules are taken into account:
- Initially, you need to register on the Federal Tax Service website;
- personal information about the taxpayer is filled out in the personal account;
- on the main page, select the “Payment of taxes and insurance premiums” section;
- a form opens in which some information is entered automatically;
- click the “fill out payment document” button, which is located at the bottom of the page;
- select the type of contribution and type of payment;
- the period for which the receipt is generated is indicated;
- the details of the recipient of the money are entered;
- the details of the entrepreneur are entered, and in the “Address” line the place of registration is indicated, and not the address of the place of work;
- when selecting the Federal Tax Service branch where the citizen is registered, the line “Federal Tax Service Code” is automatically filled in.
After completing these steps, a receipt appears, which can be paid on the website or printed, after which it is handed over to bank or post office employees. It is advisable to carry out a check to ensure that the entered data is correct.
It is also useful to read: Application for refund of overpaid insurance premiums
Who should pay insurance premiums
The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct business or do not receive profit from it believe that paying mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons for this. Relatively speaking, no one is stopping him, due to lack of income, from stopping his business activities, deregistration, and, if necessary, re-registering.
We recommend: Registration of individual entrepreneurs online
Courts, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income. An exception is the choice of the NAP regime, in which the payment of contributions for oneself occurs on a voluntary basis.
Nuances of filling out a receipt
The site has a special menu with tips, so if you follow them exactly, there will be no difficulties in creating the form. To fill it out, the data available in your personal account is used, and you also have to enter information from the taxpayer’s personal documentation.
During the process, the following nuances are taken into account:
- in the taxpayer status of individual entrepreneurs, enter code 09;
- the payment basis is the TP code if there are no fines or penalties;
- When choosing a tax period, indicate “annual payment”.
If erroneous information is entered, this may cause late payment, which leads to the accrual of fines.
How to reduce the amount of taxes payable through insurance premiums
It is possible to reduce the accrued tax itself only in the “Income” and PSN modes, and to reduce the tax base, i.e. the amount from which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on OSNO.
Our specialists can help you choose the most favorable tax regime and tell you how to properly reduce your insurance premiums.
Contributions of individual entrepreneurs to the simplified tax system with the object of taxation “Income”
Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but the paid contributions must be reflected in the Book of Income and Expenses and in the annual tax return under the simplified tax system. Let's look at a few simplified examples.
✐Example ▼
1. An individual entrepreneur using the simplified tax system “Income” and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%). During the year, 40,874 rubles were transferred. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 40,874<0).
2. The same entrepreneur received annual income in the amount of 800,000 rubles. The accrued tax amounted to 48,000 rubles (800,000 * 6%), and contributions paid quarterly during the year - 45,874 rubles, based on (40,874 + 5,000 ((800,000 - 300,000) * 1%). The amount of tax payable will be only (48,000 – 45,874) = 2,126 rubles.
3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (contributions for himself and for employees are taken into account) by no more than 50%.
The individual entrepreneur discussed above with an annual income of 800,000 rubles. has two employees and paid 120,000 rubles as contributions for himself and for them. The accrued single tax will be 48,000 rubles. (800,000 * 6%), however, if there are employees, it can only be reduced by 50%, i.e. for 24,000 rub. The remaining 24,000 rubles. the single tax must be transferred to the budget.
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Individual entrepreneur contributions to the simplified tax system “Income minus expenses”
Entrepreneurs in this mode take into account the transferred contributions in expenses, thereby reducing the tax base for calculating the tax. Expenses can include both individual entrepreneurs’ contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the amounts saved will be less than under the simplified tax system “Income”.
Individual entrepreneur contributions on the general taxation system
These entrepreneurs include paid contributions in their expenses and thus reduce the amount of income on which personal income tax will be charged.
How is the receipt paid?
As soon as the payment slip is generated, it can be immediately printed or saved electronically. Using paper documentation, you can deposit funds at bank or post office branches.
It is possible to use a remote payment method, but it is available only to entrepreneurs who have previously opened a “Bank-Client” system in an accessible system. Bank cards or electronic services are used for payment .
For non-cash payment, you need to indicate the businessman’s TIN in your personal account on the Federal Tax Service website. After depositing funds, the taxpayer receives a special confirmation of payment, which can be easily saved on a computer or other device, and can also be printed.
Where and when are insurance premiums paid for individual entrepreneurs without employees?
Since January 1, 2017, the functions of monitoring the completeness and timeliness of payment of insurance premiums have been assigned to the Federal Tax Service. In 2021, individual entrepreneurs without employees will pay insurance premiums for mandatory health insurance and compulsory medical insurance to the accounts of the Federal Tax Service. This procedure applies both in case of payment of contributions at the basic rate and in relation to additional payments.
Individual entrepreneurs without employees must pay insurance premiums for 2021 by December 31, 2021. An entrepreneur can pay the amount of contributions in installments throughout the year (in the form of advance payments) or repay the debt in one payment. In each case, the deadline for the last payment (debt repayment) should not be later than December 31, 2021.
When paying an additional compulsory pension contribution, calculated based on the amount of income exceeding the limit of 300,000 rubles, for individual entrepreneurs without employees, the deadline is set until 07/01/2021.
