Details of the Social Insurance Fund and Pension Fund for payment of insurance premiums 2021

Insurance premium calculator:

Link to the individual entrepreneur insurance premium calculator page. You may also need a payment order to pay insurance premiums for 2021.

If you are an individual entrepreneur, you are required to make fixed payments annually to the Pension Fund of Russia (aka PFR) and to the Federal Compulsory Medical Insurance Fund (aka FFOMS).

These payments are required to be made regardless of whether you are employed somewhere else, are conducting business, or are simply lying on the couch, being registered as an individual entrepreneur. Mandatory contributions of an individual entrepreneur are also not affected by the taxation system on which it is located (USN, OSNO, UTII, PSN - everyone pays!), nor the amount of your income or expenses. In any case, you are required to annually transfer fixed payments to these two funds (PFR and FFOMS).

This payment is fixed annually and indexed every year. Most often, of course, in a larger direction.

In 2021, Federal Law No. 322-FZ dated October 15, 2020 “On Amendments to Article 430 of Part Two of the Tax Code of the Russian Federation” was issued, according to which the amounts of contributions for 2021-2023 are changed. The data in the table below already takes these innovations into account.

Calculation of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for the month

From 2021, when calculating insurance premiums for individual entrepreneurs, the size of the minimum wage does not play a role. Instead, according to Article 430 of the Tax Code of the Russian Federation, fixed contribution amounts are established for 2021, 2021 and 2021 (see table above). To find out the monthly amount, you simply need to divide these amounts by 12.

REFERENCE: until 2021, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical contributions of individual entrepreneurs was as follows: Pension Fund = minimum wage x 26% x 12 months. FFOMS = minimum wage x 5.1% x 12 months.

If you needed to calculate how much to pay per month to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2021, simply multiply the amount of the minimum wage approved for a certain year by 0.26 and 0.051, respectively.

Fines for non-payment of insurance premiums in 2019

In 2021, tax inspectors have the right to block the current accounts of organizations and entrepreneurs in case of non-payment of insurance payments. The same measure will be imposed on businessmen for late submission of reports on insurance premiums.

Based on Article 122 of the Tax Code, failure to pay insurance premiums is subject to fines in the amount of 20% of the unpaid amount and in the amount of 40% of the unpaid amount if it is proven that the taxpayer deliberately did not make insurance payments.

Material updated 09/30/2018

When to pay IP fees

Before answering this question, you need to remember very important information: individual entrepreneurs working without registered employees have the opportunity to deduct 100% of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund from the tax burden imposed on them by one or another taxation system.

Example. You are engaged in providing soap making services. In the first quarter you made 30 thousand rubles worth of soap. If you work under the simplified tax system, you pay 6% tax. From 30 thousand rubles. 6% is 1800 rubles. So, at the end of the quarter you pay this 1800 not to the tax office, but to the Pension Fund! In total, for the remaining 3 quarters you need to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund: (The total amount of the insurance premium is 1800 rubles).

You can pay fixed insurance premiums once a month, once a quarter, once every six months or once a year - whenever! Here it is important to cover the advance payment with the insurance premium, which individual entrepreneurs must pay quarterly without fail!

If you did not pay to the Pension Fund, but sent the money to the tax authorities, and at the end of the year it turned out that the insurance premiums completely cover the tax (since 100% of the contributions are deducted from the tax), then you will have to withdraw this money back from the tax authorities, which will be quite problematic.

Sample payment order for injuries in the Social Insurance Fund 2021

When filling out a payment form for contributions for injuries, you should be guided by the rules prescribed in:

• Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n;
• Regulations of the Bank of the Russian Federation dated June 19, 2012 No. 383-P.

Payment order form 2020

The procedure and features of drawing up payments for contributions for injuries are shown in the table:

How to properly pay insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund

Attention! Let's look at the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: Don't pay them every month. There is no point. We worked for the first quarter, calculated the tax, and it came out to 10 thousand rubles. So, pay these 10 thousand to the Pension Fund and the Federal Compulsory Medical Insurance Fund, and first to the Pension Fund of the Russian Federation.

Nothing for the tax authorities, because the contributions were offset against the tax. There are 22,385.00 rubles left, of which 5,840.00 are in the FFOMS.

For the second quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund. There are 12,385.00 rubles left, of which 5,840,000 are in the FFOMS.

For the third quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund.

BUT! We no longer send 10 thousand to the Pension Fund, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we cover our obligations to the Pension Fund. But our tax was 10 thousand, and we paid 6,545.00. The remaining 3,455.00 is sent to the FFOMS. All that remains is to pay for honey. insurance: 5,840 - 3,455 = 2,385 rubles.

So already for the fourth quarter, when your tax amount again comes out to 10 thousand rubles, we send the remaining 2,385 to the FFOMS, and the remaining 7,615.00 to the details of the tax authorities!

Important! Sending to the Pension Fund or FFOMS means using the KBK for such payments, but the recipient is the Federal Tax Service.

Of course, this is just an example, and your tax already for the first quarter may amount to an amount exceeding insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Then it’s better to pay everything at once in the first quarter, and then you’ll have to make quarterly advance payments.

According to this above scheme, you relieve yourself of the burden of monthly payments and any risk of imposing penalties and other sanctions from the tax authorities.

Details for transferring contributions in 2021

In the current financial year, Social Insurance Fund details may be required in the following cases:

1. Payment details for “injury” in 2021 have not changed.
2. Calculations for 2021, if the organization has a debt for the previous period (identified during a desk audit, an error in the payment), we pay using the old details.
3. Submission of reports submitted to Social Security.
4. Receive reimbursement of insurance costs if your region is not included in the pilot project to directly finance these costs.
5. Appeals to the Fund (complaints, clarifications, disagreements, etc.).

Until 2021, policyholders could transfer payments for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as VNIM) in the amount of the difference in calculated contributions and expenses incurred (benefits, sick leave).

In 2021, the authority to consider applications for the return of VNiM expenses has been retained by the Social Insurance Fund, but the administrator of income for contributions to VNiM has changed. To pay only the difference, you must confirm the expenses with the Social Insurance Fund by filling out a refund application with supporting documents.

IMPORTANT!

In 2021, to offset expenses incurred, confirmation of the Social Insurance Fund is required. Representatives of the Fund will independently notify the Federal Tax Service of the decision of offset (confirmation) or refusal of offset (clause 9 of Article 431 of the Tax Code of the Russian Federation).

Do I need to pay insurance premiums when closing an individual entrepreneur?

If you are closing an individual entrepreneur, the tax inspector, accepting your closure documents, may require receipts confirming the fact of payment to the Pension Fund of all contributions for the year in which the closure procedure is carried out. Remember, you are not obligated to pay insurance premiums when you submit the paperwork to close! We read the article. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the closure of the individual entrepreneur.

On the other hand, the insurance premium can be deducted from the tax, as we already know, which will be impossible if you transfer the money to the Pension Fund after closing, and not before. Therefore, before closing the individual entrepreneur, pay all contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, according to the monthly calculations given above.

Transfer of insurance premiums in 2021, details for the Federal Tax Service and the Social Insurance Fund

Let’s look at the payment of insurance premiums “for injuries” and VNIM using examples.

Example 1. An organization transfers VNiM contributions administered by the Federal Tax Service for June 2021 in the amount of 150,000.09 rubles. We issue a payment order, focusing on the following fields of the payment order:

Field 4. Date of payment. The tax must be paid within the established deadlines: no later than the 15th day of the month following the month in which contributions were calculated.

Cells 6 and 7 - fill in the amounts with kopecks in words and numbers = 150,000.09 rubles (one hundred fifty thousand rubles 09 kopecks).

In field 22 enter 0.

In field 101 (payer status), enter code “01” for the organization, since it is a direct payer of the contribution (tax, fee).

104 (KBK): 182 1 0210 160 (VNiM).

105 (OKTMO) - we check with the tax office or in a special reference book - the All-Russian Classifier of Municipal Territories (each federal district has its own volume approved).

106 (basis of payment): indicate the code “TP” (current period).

Field 107 (tax period) is coded in a special way: “MS.06.2019”.

In fields 108–110 we indicate “0”, since there is no data to fill in, 110 is empty.

Filling sample (VNIM)

Example 2. An organization transfers a payment “for injuries” to the Social Insurance Fund for June 2021 in the amount of 1,309.42 rubles.

The fields are filled in the same way as in the example above, except for fields 101 and 104.

IMPORTANT!

In field 101 (payer status), enter code “08” (payer making payments to the budget system of the Russian Federation, with the exception of taxes, fees, insurance premiums and other payments administered by tax authorities).

Important! KBK "injury": 393 1 0200 160 (FSS NS and PZ).

Receipt for payment of insurance premiums to the Pension Fund

The most convenient way to pay insurance premiums is to generate a receipt yourself on the official website of the Pension Fund.

It's very easy to do. Step 1 . We follow the link: https://www.pfrf.ru/eservices/pay_docs/ and see the following:

Step 2 . We select the item “Insured”, our subject of the Russian Federation and then the item “Payment of insurance premiums by persons who voluntarily entered into legal relations under the compulsory insurance policy.”

A window will open with payment details:

Attention! The service has not yet introduced changes to the KBK part.

Step 3 . Next, enter your personal data in the “Generate receipt” block.

After entering the data, you can either print the receipt or download it in PDF format. This is what it should look like:

Such a receipt will not be suitable for direct payment at a bank due to the incorrect BCC. However, you can pay insurance premiums through Internet banking, the same Sberbank-Online, by filling out an electronic payment order based on the generated receipt. Or from your current account. The main thing is that the money comes to you, and where it came from, from which bank and account - it doesn’t matter.

The procedure for paying insurance premiums has been changed

Since January 2021, the algorithm for transferring payments for compulsory insurance to working citizens has changed dramatically. Now, for a number of payments for compulsory insurance, the recipient is not only the Social Insurance Fund (in terms of compulsory insurance against accidents at work and occupational diseases, or, as they often say, “for injuries”), but also the Federal Tax Service, and the Pension Fund completely transferred the powers of the administrator to the Federal Tax Service. Now mandatory insurance payments are regulated by the Tax Code and Law dated July 24, 1998 No. 125-FZ.

The Social Insurance Fund retains the rights to administer payments for injuries. FSS details for payment of insurance premiums 2021 regarding FSS NS and PZ remained unchanged. Fill out the payment order in the same way as before.

The powers of Social Insurance as a regulatory body have not changed: employees also conduct desk and on-site inspections, monitoring the reimbursement of funds for insurance coverage and the correct calculation of payments.