Amount of insurance premiums for individual entrepreneurs for themselves in 2021, calculation and payment deadline

Your payments

We are talking about the category of businessmen who work only for themselves and do not have employees. And, accordingly, they do not pay them income. Such payers, as before, make deductions from individual entrepreneurs’ insurance contributions to the Pension Fund of the Russian Federation and the federal health insurance system in strictly limited amounts and separately. This issue continues to be regulated by Art. 14 of the Law on Insurance Contributions No. 212-FZ.

The Pension Fund assures that the frequency of payment can be chosen from the following options:

• transfer all amounts at once;
• several payments per year, but no later than December 31 of the current period.

The procedure for calculating fixed payments for individual entrepreneurs in 2016

The fixed payment of an individual entrepreneur consists of two parts: the first goes for pension insurance in the Pension Fund, the second for medical insurance in the Compulsory Medical Insurance Fund. Previously, contributions to the Pension Fund were divided into the insurance and funded parts of the pension. But the latter has been frozen by the government for several years, so all the money goes to the insurance part (payments to current pensioners, which are taken into account in the individual entrepreneur’s pension account).

Fixed contributions to the Pension Fund are calculated not on the basis of the entrepreneur’s actual income, but on the basis of the minimum wage. In January 2021 it was 6204 rubles. Every year, along with the increase in the minimum wage, insurance premiums also increase. This year they have grown quite insignificantly: by 745.68 rubles.

An important point: despite the fact that from July 2021 a new minimum wage of 7,500 rubles will be in effect, it will not affect contributions for yourself. This is due to the fact that individual entrepreneurs’ contributions to the Pension Fund of the Russian Federation have a fixed amount, which is determined based on the minimum wage in effect at the beginning of the year.

Individual entrepreneurs pay insurance premiums at the following rates: 26% to the Pension Fund and 5.1% to the Compulsory Medical Insurance Fund. They are the same for all businessmen, regardless of the tax regime they apply.

Thus, the amount of insurance premiums for individual entrepreneurs in 2021 will be 6204 * 26% * 12 = 19356.48 rubles. Another 3796.85 rub. must be transferred to the Compulsory Medical Insurance Fund (6204*12*5.1%). Those individual entrepreneurs whose income at the end of the year will be less than 300,000 rubles should not make any additional payments. RUB 23,153.33 – these are the minimum contributions to the Pension Fund, provided that the individual entrepreneur works throughout the year.

How to calculate the amount of insurance premiums for an incomplete period for those entrepreneurs who just registered their business in 2016 or decided to liquidate it before the end of the year? To calculate deductions for an incomplete period, the following formula is used: minimum wage * number of days of doing business / number of days in a month.

For example, an individual entrepreneur was registered on March 15 and deregistered on November 20. In March, activities were carried out for 16 days, in November - 20. The calculation of payment for March will be as follows: 16/31 * 6204 * 26% = 832.5 rubles; for November: 20/30*6204*26%=1075.4 rub. The individual entrepreneur worked for 7 full months. The payment for this period will be 7 * 6204.26% = 11291.3 rubles. Thus, during the period of his entrepreneurial activity, the individual entrepreneur is obliged to transfer 13,199.2 rubles.

OPS

Keep in mind that the fixed contribution of an individual entrepreneur to the Pension Fund depends on the size of the basic income, which by law is 300,000 rubles. If the income is less than this amount, then one minimum wage is simply multiplied by the general tariff (26%) and multiplied by 12 (months). As a result, you will have to pay 19,356.48 rubles to the Pension Fund.

When the profit exceeds 300,000 rubles, an additional one percent of the amount over 300,000 is taken to the specified payment (19,356.48 rubles). True, there is a maximum limit, which is calculated based on eight minimum wages. In total, in 2021, an individual entrepreneur can pay a maximum of 154,851.84 rubles for himself to the Pension Fund.

Along the way, we will help you establish profit, from which an additional 1% for the contribution is calculated. All information is presented in the table.

Within the framework of the Law on Insurance Contributions No. 212-FZ, the simplified tax system [fixed amount of insurance premiums for individual entrepreneurs] for compulsory social insurance is calculated the same way based on the amount of income and regardless of the object - “income” or “income minus expenses.”

The procedure for calculating contributions to the Pension Fund for individual entrepreneurs in 2016

Contributions to the Pension Fund of the Russian Federation are a mandatory payment for all businessmen who have chosen the individual entrepreneur form to run their business. The individual entrepreneur must make payments regardless of the amount of revenue or losses he receives. From the first day after registering your business, pension contributions begin to accrue. This point is not taken into account by many beginning businessmen: they believe that if there is no income from doing business, they are not obliged to pay money to the Pension Fund. There have been numerous legal proceedings on this topic. Moreover, the courts in most cases are on the side of the Pension Fund.

The law provides for a fairly narrow list of cases when payment of pension contributions is optional, and it is not subject to an expansive interpretation. This, in particular, is maternity leave for up to 1.5 years, military service, caring for a disabled child of group 1. At the same time, entrepreneurial profit in these periods should be completely absent.

Payment of pension contributions is also mandatory for entrepreneurs of retirement age and owners of socially oriented businesses. The type of activity of the individual entrepreneur does not play any significance in this case.

The obligation to transfer insurance premiums to individual entrepreneurs disappears only with the liquidation of entrepreneurial status in the manner prescribed by law.

Until 2014, individual entrepreneur payments were uniform for everyone, regardless of income. But according to recent changes in legislation, self-payments depend on the amount of income.

In 2013, contributions to the Pension Fund more than doubled. Thus, legislators wanted to close the hole in the Pension Fund budget at the expense of entrepreneurs. But in practice, a sharp increase in tax led to the massive closure of Russian individual entrepreneurs. For a number of entrepreneurs, the new level of insurance premiums turned out to be unaffordable and made their business unprofitable. As a result, the Pension Fund received even less taxes than in 2012.

Realizing the fallacy of such a sharp increase in the tax burden, legislators decided to apply a differentiated approach to contributions to the Pension Fund. According to the new rules that came into force in 2014, entrepreneurs were divided into two groups:

• Individual entrepreneurs with small annual incomes up to 300,000 rubles. they pay, as before, only a fixed payment;
• Individual entrepreneurs with income over 300,000 rubles. pay another 1% of income received in excess of the specified amount.

Thus, pension contributions today consist of two parts: a fixed payment + 1% of excess income over 300,000 rubles. Let's look at the calculation procedure in more detail.

Deadlines

Let's consider the deadlines for paying fixed contributions to individual entrepreneurs . The deadline for payment of the indicated amounts is generally December 31, 2021. But there is an exception. One percent of profits over 300,000 rubles can be transferred to the Pension Fund a little later: until April 1, 2021 inclusive.

As you can see, the deadlines remain the same. However, if you check the calendar, they are subject to rescheduling to a later time. Thus, the total fixed amounts must be transferred before January 9, 2021 inclusive, and the excess payment to the Pension Fund must be transferred no later than April 3, 2017 (since April 1, 2017 falls on a Saturday).

How to pay an insurance contribution of 1% to the Pension Fund?

Individual entrepreneurs whose total income for 2016 exceeds the legal limit of 300,000 rubles are required to pay an insurance premium on the excess amount in the amount of 1%. This procedure is regulated by Federal Law No. 212 and is subject to execution by all individual entrepreneurs.

In parallel, the Federal legislation of Russia establishes restrictions that relate to the total amount of payment to the Pension Fund for the year. Its limit value should not exceed 8 minimum wages. Individual entrepreneurs are recommended to use a special formula to make the most accurate calculations: Minimum wage (minimum wage) 2021 x 12 x 26.00% x 8. From July 1, 2021, the minimum wage increased to 7,500 rubles, respectively, in 2021 individual entrepreneurs will have to pay more insurance premiums, since their value is directly affected by this indicator.

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Example:

An individual entrepreneur began conducting commercial activities on January 1, 2016. For 2021, the total income of individual entrepreneurs amounted to 12,000,000 rubles. A business entity falls under two articles of the Federal Law at once and will have to pay two types of fees to the Pension Fund:

1. Since an individual entrepreneur worked without interruption throughout 2021, he will have to pay an insurance fee based on the established minimum wage. He must make this payment by December 31, 2016.
2. The second type of insurance premium for an individual entrepreneur needs to be calculated using a formula, since his total income for 2016 exceeded 300,000 rubles. We substitute the available data into the formula and get the amount of the insurance fee to be paid: (12,000,000 – 300,000) x 1.00% = 117,000 rubles. The action in brackets is carried out to determine the amount of income in excess of the established amount of profit.

KBK

Budget codes are perhaps the only thing that individual entrepreneurs should pay special attention to in 2021. The point is that there are changes here.

Fixed contribution to the Pension Fund for all merchants – 392 1 02 02140 06 1100 160.

Additional payment to the fixed contribution (income for 12 months - more than 300,000 rubles) - 392 1 0200 160.

Fixed contribution to the federal health insurance – 392 1 02 02103 08 1011 160.

These are the KBK of fixed contributions for individual entrepreneurs for 2021.

Maximum Pension Fund contribution for individual entrepreneurs 2021

And indeed there is a maximum amount that an entrepreneur must pay for himself to the pension fund.

The maximum value when calculating the Pension Fund contribution for an individual entrepreneur cannot exceed 8 minimum wages

In 2021, the maximum value of the PFR contribution for individual entrepreneurs = 8 (number of minimum wages) * 6204 (1 minimum wage) * 12 (number of months in a year) * 26% (PFR interest rate) = 8 * 6,204 * 12 * 26% = 154,851 rub. 84 kopecks

I would like to immediately note that now, according to the law, if you do not submit tax reports on time (this applies even to zero taxes), the Pension Fund has the right to demand from you the maximum contribution amount, that is, 154,851 rubles. 84 kopecks !!!

Important changes for 2021

Monthly reporting to the Pension Fund

[B=63]From April 1, 2021, employing organizations will have a new obligation - they will have to report monthly to the Pension Fund on the personal data of employees. In such a report, the deadline for submission of which is set before the 10th day of each month, it is necessary to indicate information about the last name, first name and patronymic, identification number and SNILS of all citizens officially employed and receiving income in the organization. Employers will have to submit such a report for the first time on May 10, 2021. It should be noted that this report is additional and does not in any way affect the regular report to the Pension Fund in the RSV-1 form.

The law has already been adopted by the State Duma and approved by the Federation Council, but has not yet been signed by the President of Russia. In accordance with it, insurers are also required to provide data of those citizens with whom they have concluded civil contracts for the provision of services and performance of work. The report does not need to indicate the amounts of income received and assessed contributions; it is simply a list of citizens. However, if the organization does not provide such information to the Pension Fund or is late, it will have to pay a fine of 500 rubles for each employee on the list.

Increase in contributions for individual entrepreneurs

The minimum wage (SMW) will increase from 5,965 rubles in 2015 to 6,204 rubles in 2021. Consequently, individual entrepreneurs who pay a fixed insurance premium “for themselves” will have to pay more in 2021. Not 22,261.38 rubles, but 23,153.33 rubles. Of them:

• To the Pension Fund 6204*26%*12 = 19,356.48 rubles;
• In FFOMS 6204*5.1%*12 = 3796.85 rubles.

If an individual entrepreneur earns more than 300 thousand rubles in a year (this value has not yet changed), then he will have to additionally transfer to the Pension Fund 1% of the amount of income exceeding this value. At the same time, the maximum amount of contributions to the pension fund for individual entrepreneurs for 2021 pension contributions is 154,851.84 rubles. We remind you that individual entrepreneurs do not pay mandatory contributions to the Social Insurance Fund.

Changes in contributions to the Social Insurance Fund

From 2021, the payment deadlines for standard contributions to the Social Insurance Fund and “injury” contributions for employers will become uniform. In 2015, contributions for injuries had to be transferred to the Social Insurance Fund no later than the day on which the organization established the payment of wages to employees. However, from 2021, these contributions will no longer be tied to the date of payment of wages and must be paid no later than the 15th day of the month following the reporting month. That is, these contributions will have to be paid at the same time as regular ones. The bill has already been approved by State Duma deputies and should come into force on January 1, 2021.

Criminal liability for non-payment of insurance premiums

Until now, the Criminal Code of the Russian Federation has not provided for the liability of employers for non-payment of mandatory insurance contributions. Currently, the State Duma is considering a bill that proposes to amend Article 199.3 of the Criminal Code of the Russian Federation and Article 199.4 of the Criminal Code of the Russian Federation. The author of the initiative is the Government of the Russian Federation and if deputies support it, then in 2021 employers will face criminal liability for evading the payment of mandatory contributions to the Russian Pension Fund and the Social Insurance Fund.

New report form 4-FSS

Organizations must report for 2015 using Form 4-FSS, which was approved by Order No. 59 of the FSS of the Russian Federation dated February 26, 2015. Although minor technical amendments were made to this form in July, in general it remained the same. However, from the 1st quarter of 2016, a new reporting form 4-FSS will be in effect. So far it is known that a new field “district” will be added to its title page, and a separate section on contributions from foreign citizens from EAEU countries will be added to the form itself.

Contributions for injuries in 2021

Although the injury rates themselves in 2021 remained the same, approved by Federal Law No. 362-FZ of December 14, 2015, each organization must annually go through the procedure of assigning one of 32 tariffs. This determines what rate it will apply to calculate contributions for injuries - from 0.2% to 8.5%. This depends on the type of activity of the organization, as well as on how it passed the special assessment of the working conditions of employees. There is no limit on employee income to determine the base subject to contributions for injuries.

From the editor: detailed information on the calculation and payment of insurance premiums, as well as reporting on them, can be found in the Tax Guide of the Consultant Plus system.

Legal documents

• Federal Law of July 24, 2009 No. 212-FZ
• Federal Law of December 15, 2001 No. 167-FZ
• <Letter> Ministry of Labor of Russia dated January 30, 2015 N 17-3/B-37
• Article 199.3 of the Criminal Code of the Russian Federation
• Article 199.4 of the Criminal Code of the Russian Federation
• Federal Law of December 14, 2015 N 378-FZ