How to calculate insurance premiums for individual entrepreneurs - basic rules

Current legislation establishes mandatory insurance payments to various funds - pension, social and health insurance. This is an absolute responsibility for all companies and entrepreneurs. In other words, everyone pays contributions - individual entrepreneurs without hired personnel, LLCs with average incomes, and a huge corporation with a considerable staff. In addition, even for some reason, non-functioning organizations, i.e. those that do not receive income, but have not officially declared the termination of their activities, also make these payments.

The calculation of insurance premiums is carried out differently in different enterprises, it all depends on many reasons: the status of the enterprise, organizational features and other conditions. Let's try to understand the intricacies of accruals for different categories of organizations and employees and find out the procedure for calculating insurance premiums for enterprises of different forms of ownership.

What is the difference between the taxes of an employer and its employees?

First, let's look at the differences in the payment of taxes by employees and employers, since they are often confused, although these concepts are polar opposites. Insurance premiums are calculated based on wages. You cannot mix such different concepts as employer and employee payments. The employee pays personal income tax on the amount of the salary accrued to him personally, and the employer pays 30% of the entire staff salary fund to various funds. By the way, acting as a tax agent, a company or individual entrepreneur withholds and transfers to the budget the full amount of personal income tax from its employees. This is the difference between the taxes paid by employees and business managers.

Insurance premiums: what are they?

Contributions paid by the employer to social funds are called insurance or social contributions. All payments are calculated and transferred monthly within the time limits established by law. The overwhelming majority of the Russian population are hired workers of various enterprises. For companies operating on a traditional taxation system, the basis for calculating insurance premiums is based solely on the amount of the accrued salary and related payments, for example, bonuses or additional payments for work on holidays and weekends, class, territorial coefficient, etc. Payments characterized as social are not included in the calculation base. These include:

• material compensation;
• assistance from the company for restoring health or purchasing medicines on the basis of a collective agreement or industry tariff agreements;
• benefits accrued upon dismissal of employees caused by reduction in production and elimination of jobs;
• business travel expenses that are of a production nature but not related to payroll.

So, all accruals are made on the amount of accrued wages. We will find out to which funds enterprises using OSNO transfer contributions, their amounts and calculation features, as well as for which companies and in what cases reduced tariffs apply.

FSS

One of the most important social funds to which insurance premiums are paid is the Social Insurance Fund. It works in two directions: it monitors and pays for temporary disability benefits and compensates for damages caused by work-related injuries.

In this regard, contributions to the Social Insurance Fund are calculated at the following rates:

▪ 1st – for temporary disability and maternity – 2.9% of employees’ wages. For 2015, the maximum level of wages from which contributions are calculated is set in the amount of 670 thousand rubles. No tariff is charged on income received above this level.

▪ 2nd – insurance against industrial accidents. The contribution amount varies from 0.2% to 8.5% and corresponds to one of 32 occupational risk classes, legally established for companies with varying degrees of occupational injuries. For this type of insurance there is no size of the maximum base; deductions from wages are made regardless of the amount of income according to the risk class established for each enterprise. Only for budgetary enterprises the professional risk is limited to first class.

Limit base for insurance premiums for 2021

From January 1, 2021, new limits approved by Decree of the Government of the Russian Federation No. 1935 of November 26, 2020 are in effect. They are established only for contributions to compulsory social and pension insurance. There are no maximum bases for insurance premiums against accidents and for compulsory medical insurance.

For social insurance

The maximum amount of the base for social insurance for temporary disability and in connection with maternity (VNIM) is 966 thousand rubles. When the employee’s taxable income exceeds this amount, contributions for this type of insurance are no longer charged until the end of the year.

In the future, when calculating sick leave, maternity benefits, and child care benefits up to 1.5 years old, only contributory earnings are taken into account, that is, no more than 966 thousand rubles.

For pension insurance

The maximum base for pension contributions is 1 million 465 thousand rubles.

If the payer applies a general tariff of 22%, then contributions are calculated from the excess at a rate of 10%. If it is reduced, then when the limit is reached it does not charge contributions until the end of the year.

An exception is organizations and individual entrepreneurs from the SME register. They are subject to a reduced rate for wages above the minimum wage, but when the maximum base is reached, they continue to accrue contributions at a reduced rate of 10%.

The limit on contributions to pension insurance does not apply to the additional tariffs for harmfulness established by Art. 428 Tax Code of the Russian Federation. We recently talked about the latter.

Pension Fund

For enterprises operating on a general basis, contributions are 22%.
The maximum income for their accrual in the current year is 711 thousand rubles. Unlike other funds, in the Pension Fund for amounts exceeding the standard, deductions are made in the amount of 10%. But they are no longer distributed to the employee’s separate account, but to a general, consolidated account. The presented table indicates the amounts of deductions and the maximum levels of income on which they are accrued for enterprises using OSNO. Amounts of deductions for enterprises using the traditional tax system

1. Example of calculation of insurance premiums

An employee of the enterprise received a salary of 68 thousand rubles for January. It includes payments:

• salary - 40,000 rubles;
• vacation pay - 15,000 rubles;
• paid sick leave - 13,000 rubles.

Total accrued: RUB 68,000.

Payment of sick leave is not included in the calculation base, reducing the amount of income for calculating contributions.

68 – 13 = 55 thousand rubles.

Contributions accrued for January: • to the Pension Fund: 55,000 * 22% = 12,100 rubles. • in the Social Insurance Fund: 55,000 * 2.9% = 1,595 rubles.

• in the FSS (from uncounted words):

55,000 * 0.2% = 110 rub. • in FFOMS: 55,000 * 5.1% = 2805 rubles. Total accrued contributions for the month - 16,610 rubles.

Let's continue the example:

The salary of this employee for 10 months of the year amounted to 856,000 rubles. The amount of contributions accrued during this time:

• in the Pension Fund: 711,000 * 22% + (856,000 – 711,000) * 10% = 156,420 + 31,900 = 188,320 rubles. • in the Social Insurance Fund: 670,000 * 2.9% = 19,430 rubles.

• FSS (from nesch/sl.):

856,000 * 0.2% = 1,712 rubles. • FFOMS: 624,000 * 5.1% = 31,824 rubles. Accrued for 10 months - RUB 241,286.

Next, we will consider the features of settlements with extra-budgetary funds of entrepreneurs and organizations that use various special regimes for simplified accounting.

What is included in the base for calculating insurance premiums

The base from which insurance premiums are calculated and data for calculation is selected is determined from the following types of transfers:

• wages;
• bonus;
• vacation pay;
• other additional payments, including part of financial assistance exceeding 4,000 rubles paid during the year.

There is no provision for deduction of social sums from the following payments:

• state benefits, including payments to the unemployed and women, at the birth of a baby and caring for a baby;
• calculated, if the amount of these payments did not exceed three times the average monthly salary;
• remuneration within the framework of a civil labor contract that does not provide for the withholding of social insurance (except for medical);
• one-time payments, including as compensation for damage caused by a natural or man-made disaster;
• material assistance provided to an employee by an enterprise in an amount not exceeding 4,000 rubles. in year;
• payments made to foreign nationals or stateless persons under concluded GPA.

Article on the topic: Peculiarities of taxation of sick leave with insurance contributions
All other amounts that relate to payments that are not subject to exclusion must be included in the base for calculating contributions for social insurance.

Insurance premiums: calculation for individual entrepreneurs

Often entrepreneurs, when organizing their own business, work in the singular, without recruiting staff. The individual entrepreneur does not pay himself a salary; he receives income from entrepreneurial activities. This category also includes the so-called self-employed population - privately practicing lawyers, doctors and other specialists who have organized their own businesses.

For such entrepreneurs, a special procedure for calculating such payments has been established by law - fixed (mandatory) insurance premiums.

Mandatory insurance premiums are calculated based on the minimum wage, which is indexed annually. Therefore, the amount of fixed contributions increases every year, not counting the experiment of legislators in 2013, when not one minimum wage, but two were taken as the basis for calculating deductions.

This amount is clearly defined and is calculated as the product of 12 times the minimum wage and the tariffs established for the Pension Fund at 26% and the Federal Compulsory Medical Insurance Fund at 5.1%:

This year the mandatory contribution amounted to 18,610.80 rubles. and 3650.58 rub. respectively. A total of 22,261.38 rubles must be transferred for the year.

Individual entrepreneurs do not calculate insurance contributions to the Social Insurance Fund, since they are not provided for settlements with the fund either for payment of sick leave or for work-related injuries.

The legal limit for earning income for the possibility of paying deductions in a fixed amount is 300 thousand rubles. Exceeding this level of income will require additional assessment of the amount of contributions: 1% is charged on the amount received in excess of this standard. This rule applies only to the calculation of contributions to the Pension Fund. It does not apply to contributions to the Federal Compulsory Medical Insurance Fund. The size of the contribution to this fund is not affected by the amount of income; it is stable.

How to calculate insurance premiums

Learn more about how to correctly calculate the base and determine payments for social positions.

Insurance payments are calculated based on the results of the month of work, after the amounts have been calculated for each employee. Accounting is carried out separately, with the base determined for each payer in the order given above.

After all the accruals are added up, those positions that are not subject to deduction by law are taken away from them.

Calculations are made separately for each position.

It is easier to consider the procedure for calculating insurance deductions for a specific payer using an example.

Employee K received the following payments for January of the current year (in rubles):

• earnings – 15,000;
• bonus – 2,000;
• financial assistance – 4,200.

Related article: Payment of insurance premiums upon dismissal
The base for calculating insurance premiums will be:

B = 15,000 + 2,000 + 4,200 – 4,000 = 17,200 rubles.

To the Pension Fund you must pay: Вп = 17,200 × 22% = 3,784 rubles;

The amount of accruals to the Social Insurance Fund will be: Sun = 17,200 × 2.9% = 498.80 rubles;

Contributions to compulsory medical insurance are equal: Vm = 17,200 × 5.1% = 877.20 rubles.

The total amount of calculated social insurance payments will be: B = 3,784 + 498.80 + 877.20 = 5,160 rubles.

The procedure for transferring and calculating insurance contributions to the Pension Fund of the Russian Federation by entrepreneurs

The algorithm for settlements with the pension fund is as follows:

• A fixed contribution must be paid before the end of the current year. This is the responsibility of all entrepreneurs. As already mentioned, when paying this contribution, neither the financial result of the activity, nor the taxation regime, nor the amount of income, nor its complete absence plays a role. This fee is paid because it is mandatory.

• Until April 1 of the next year, the part of the contributions received by calculation is transferred - 1% of the amount of income exceeding the three hundred thousand limit.

3. Consider an example of calculating insurance premiums for an individual entrepreneur working without staff:

The annual income of a practicing doctor was 278 thousand rubles. Let's calculate insurance premiums:

in the Pension Fund = 5965 * 12 * 26% = 18,610.80 rubles.

in FFOMS = 5965 * 12 * 5.1% = 3650.58 rubles.

Payments are made in equal quarterly installments or in full at once. The main thing is that they are submitted before the end of the year.

4. Consider the following example:

Individual entrepreneur’s income for the year is RUB 2,560,000.

Contribution to the Pension Fund = 18,610.80 + 1% * (2,560,000 – 300,000) = 18,610.80 + 22,600 = 41,210.80 rubles.

In FFOMS - 3650.58 rubles.

Important! Fixed amount RUB 22,261.38. must be transferred before the end of the tax year, the contribution from the difference is 18,949.42 rubles. must be paid by April 1.

The maximum contribution amount for the current year is RUB 148,886.40. It is calculated using the formula: 8 times the minimum wage for the year, multiplied by the established Pension Fund tariff.

How to use an online calculator

To use the online calculator, you must fill out the form fields:

• reporting period;
• the beginning and end of the period of activity;
• revenue more than 300,000 rubles.

The calculator allows an entrepreneur to calculate insurance premiums online both for fixed payments to the Pension Fund and the Compulsory Medical Insurance Fund, and for deductions from income exceeding the established limit. As a result of the online calculator, a table will appear indicating the current BCCs and the amounts to be transferred for them.

Here are instructions for using an online calculator for calculating pension contributions for individual entrepreneurs in 2021, using examples.

Example 1. How to make a calculation if an entrepreneur worked the entire period and his income exceeded the established limit.

After clicking on the “Calculate” button, a table with ready-made data for payment orders will appear.

Example 2. Operation of an online calculator if the individual entrepreneur did not start operations from the beginning of the year. Let's say an entrepreneur registered on March 10, 2021 and received revenue of 375,000 rubles.

As a result of calculations on the calculator, the following data on insurance premiums are obtained:

Fixed payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund are less than those established in the Tax Code, since the activity was carried out for less than a calendar year.

Example 3. An individual entrepreneur ceased operations in the middle of the reporting period. Let's assume that the entrepreneur deregistered on 06/01/21. For five months of work, he received an income of 290,000 rubles.

A similar calculation using an online calculator must be done when closing an individual entrepreneur and the resulting accruals must be paid within 15 days from the date of deregistration.

Payments for pension and health insurance are small, since the entrepreneur has ceased operations. There is no need to make additional contributions to the Pension Fund, since the revenue received did not exceed the limit.

The online service does not take into account the type of activity conducted by the individual entrepreneur. Therefore, the calculator for calculating insurance contributions to the Pension Fund in 2021 for individual entrepreneurs for themselves, if the affected industry, does not accept the due benefit. To calculate, it is recommended to independently subtract the minimum wage of 12,130 rubles from the insurance accrual received.

Since the calculation of deductions does not depend on the applied tax regime, the online calculator for calculating insurance premiums for peasant farms works in the same way as for other special regimes.

Features of calculating individual entrepreneur contributions: how to correctly calculate the amount of income of an individual entrepreneur

The calculation of insurance premiums for individual entrepreneurs has been radically changed. And if previously all calculations were based on the amount of profit, today the basis for their calculation is the amount of income received. And these concepts should be distinguished, since an incorrectly calculated amount of income and, therefore, payment may lead to the imposition of penalties.

Let's figure out what receipts should be considered income in different taxation regimes used by entrepreneurs:

• Under OSNO, all income subject to personal income tax is taken into account.
• The simplified tax system must take into account income from the sale of goods, provision of services, as well as non-operating income (for example, rental payments received). Important! It cannot be reduced by the amount of expenses, even if the “Income minus expenses” regime is applied. This formula is valid for calculating tax, but not social contributions.
• With UTII, the previously calculated imputed income for the entire year is summed up, for which you can add up the indicators in line No. 100 for quarterly declarations, where the calculation of UTII is indicated.
• Insurance premiums under the patent taxation system are charged on the amount of income actually received during the validity of the patent. To do this, all income recorded in KUDiR is calculated or determined by calculation, proportionally dividing the amount of income by the duration of the patent.

When combining several tax regimes, income from activities in each of them must be summed up. If the entrepreneur’s income for the year is no more than 300 thousand rubles or is absent, then the individual entrepreneur is obliged to transfer only a fixed contribution.

Application of reduced tariffs: who can count on benefits?

Russian legislation regulates the possibility of using reduced tariffs for certain categories of employer enterprises.
The amounts of these tariffs are different for different companies and depend on the activities in which they are engaged. The tariff rates are listed in Part 1 of Art. 58 Z-na No. 212-FZ. This is a very extensive register that contains a number of payers who have the right to use benefits. The table provides a list of enterprises whose activities allow the use of preferential tariffs when calculating social contributions. Amounts of reduced insurance premium rates

In paragraph 8, part 1 of Art. 58 a list of activities for which preferential tariffs have been established has been published. Organizations and individual entrepreneurs working with any of them are given the right not to count social and health insurance contributions, and for contributions to the Pension Fund a rate of 20% is established. The maximum income for calculating deductions is 711 thousand rubles. For income received in excess of this amount, contributions are not calculated. Legislators have also established certain restrictive barriers that must be applied for enterprises to exercise their right to use preferential tariffs.

Let's look at the calculation of insurance premiums at preferential rates using the following several examples.

1. From the annual income of an employee of an agricultural producer enterprise entitled to a preferential payment in the amount of 264,000 rubles. deductions amounted to:

• in the Pension Fund: 264,000 * 21% = 55,440 rubles. • in the Social Insurance Fund: 264,000 * 2.4% = 6,336 rubles.

• in FFOMS:

264,000 * 3.7% = 9,768 rubles.

Total: 71,544 rub.

2. The following contributions must be calculated from the salary of an employee of a social security enterprise conducting activities that are eligible for benefits in the amount of 210,000 rubles:

• in the Pension Fund: 210,000 * 20% = 40,500 rubles. Total: 40,500 rub.

3. From the annual income of an IT company employee in the amount of 547,000 rubles. deductions made:

• in the Pension Fund: 547,000 * 8% = 43,760 rubles. • in the Social Insurance Fund: 547,000 * 4% = 21,880 rubles.

• in FFOMS:

547,000 * 2% = 10,940 rub.

Total: 76,580 rub.

Another innovation since the beginning of this year is that the amounts of contributions when paid are not rounded to the nearest ruble, as was previously accepted, but are calculated and paid in rubles and kopecks, without creating tiny overpayments when settling with funds.

Accounting for calculations of insurance premiums: accrual, postings, features

Insurance premiums are calculated by employers in the same month for which salaries are calculated. Important! The accrual and calculation of insurance premiums for vacation pay is made immediately when calculating vacation pay, and for the entire amount, regardless of the length of the vacation period. It often begins in one month and ends in another. However, the calculation of accrued insurance premiums is made for the entire amount at once.

Accounting for insurance contributions is carried out on account No. 69 “Calculations for social insurance” and its subaccounts for the separate allocation of types of deductions and funds. It corresponds with the production cost accounts, the amount of accrued contributions is reflected in the credit of the 69th account:

D-t 20 (23, 26, 44 ...) K-t 69 - contributions to the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund are accrued to the corresponding sub-accounts approved by the company.

Paid contributions are debited to subaccounts 69 and reflected in the credit of account 51 “Current Account”, confirming the payment made and the settlement of insurance premiums paid.

How to fill out Table 1 with the form for calculating the base for calculating insurance premiums

The results of calculating the base for calculating insurance premiums must be formalized in accordance with Table 1 specified in Order No. 381 of the Federal Insurance Service of the Russian Federation, issued in September 2021.

The table, which is a reporting form of calculation, is filled out with the following information indicated in the lines:

• in the first - accruals included in the base that allows you to determine the amount of deductions, in accordance with legislative norms;
• in the second - amounts excluded from the base for calculating payments;
• in the third – the difference between the first and second lines, which is the basic indicator for calculating payments;
• in the fourth – insurance payments for employed disabled people;
• in the fifth - indicators on insurance rates used in the calculation;
• in the sixth - discounts determined by the degree of professional risk for a specific enterprise (or its individual division);
• in the seventh - the amount of the premium provided for by law;
• in the eighth - indication of the date on which the order of the territorial unit of the Social Insurance Fund was issued, establishing the tariff premium;
• in the ninth - the final indicator of the insurance tariff minus the discount and after adding the established premiums.

All listed values ​​are summarized in a table, the accuracy of which is confirmed by the signature of the chief accountant of the enterprise. Additionally, in the fields specially provided for this, information is entered that allows you to identify the payer organization, indicating the registration number of the policyholder, the number of pages in the document and the code of subordination.

Related article: Insurance premiums for individual entrepreneurs on a patent

The amount of social contributions of the enterprise depends on the correctness of the methodology for calculating the base for calculating insurance premiums. The calculation method is very simple, but it is important to correctly take into account all the amounts to be included in the calculation formula so as not to be mistaken with the final results for calculating the amount of payments.

Peculiarities of applying benefits when paying contributions for “simplified people”

The law establishes the possibility of reducing the tax base of enterprises using special regimes. Insurance premiums paid in full of the calculated amount reduce the base for the accrued tax provided for by the special regime in the following cases:

• Individual entrepreneurs apply the simplified tax system and/or UTII and operate without hired personnel;

• The company operates on a simplified “income minus expenses” regime.

1/2 of the amount of deductions reduces the basis for calculating tax when the following regimes are applied:

• simplified tax system “Income * 6%”;

• UTII.

For patent holders, insurance premiums do not reduce their value.

It should be noted that the right to use these benefits is exercisable only in the period for which the tax is calculated, and the base can be reduced only by the amount of contributions paid (not accrued!) in the same reporting period.

An example of calculating contributions for an employing company:

Initial data:

• Number of employees – 4 people.
• Tax regime – BASIC.
• Reporting period – 1st quarter. 2021
• Staff income is indicated in the table by month.

What is the percentage of contributions to the pension fund for the employer?

Penalties

Insurance premiums, the calculation of which is made, must be paid to the funds within the prescribed period. According to the law, if monthly payments are not made on time, regulatory agencies have the right to present the organization with a penalty for each day of delay.

Penalties not provided for by law cannot be applied as sanctions, but fines can be quite impressive. There are many reasons that may cause displeasure of extra-budgetary funds. They have the right to fine a company for late registration in funds or for being late in reporting contributions, as well as for using forms of an unspecified form. This is not a complete list of violations; the extra-budgetary fund has considerable power and it is better to prepare and submit all the necessary reporting forms in advance in order to be able to change anything and report on time.