Insurance premiums The following categories of entrepreneurs are required to contribute to these extra-budgetary funds:

• organizations with employees
• Individual entrepreneur with employees who are paid wage, and (or) contractors - individuals who receive remuneration for their work;
• Individuals without individual entrepreneur status who pay salaries to employees and (or) remuneration to contractors - individuals;
• Individual entrepreneurs and persons engaged in private practice(notaries, lawyers, doctors) and work for themselves, not for an employer.

If one person falls under several of the listed categories, then he is obliged to pay insurance premiums for each reason. For example, if an individual entrepreneur works for himself and at the same time has hired employees, then he needs to pay contributions in a fixed amount for himself, and separately for the income of his employees.

Employing organizations pay contributions by the 15th day of the month following the reporting month. Individual entrepreneurs may pay contributions monthly, quarterly or in a lump sum until December 31 of the reporting year. The payment deadlines are determined by the entrepreneur himself.

In accordance with Federal Law N 212-FZ, individual entrepreneurs who do not make payments or other remuneration to individuals pay insurance contributions to the Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts in the manner established by Part 1.1 of Article 14 of Law N 212-FZ:

1) if the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles - in a fixed amount (3,796.85 rubles (6,204 rubles x 5.1% x 12 months) + 19,356.48 rubles (RUB 6,204 x 26% x 12).

2) if the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, plus 1% of the amount of income exceeding 300,000 rubles for the billing period. At the same time, an “upper” limit has been established for pension payments of individual entrepreneurs - its maximum amount is equal to the product of eight times the minimum wage and the rate of insurance contributions to the Pension Fund, increased by 12 times. Thus, in 2016 this maximum is 154,851.84 rubles. (RUB 6,204 x 8 x 26% x 12).

For 2017, the amount of fixed contributions for individual entrepreneurs will be approved at the end of 2016.

So that you don’t have to remember or calculate the amount of insurance premiums every time, you can entrust this routine to Kontur.Elbe. The web service will automatically calculate the correct amount to be paid and prepare a payment invoice for online banking.

Organizations with employees are required to submit quarterly reports to the Pension Fund. Moreover, if the number of employees exceeds 25 people, this can only be done electronically.

Individual entrepreneurs without employees do not need to submit reports to the funds.

Contributions to the Social Insurance Fund

All employers (both organizations and individual entrepreneurs) are required to pay insurance premiums in case of temporary disability, in connection with maternity, as well as against industrial accidents and occupational diseases. Individual entrepreneurs without employees have their own procedure for paying contributions to the Social Insurance Fund. You can read about this in the corresponding article.

The employer transfers contributions for injuries within the period established for the employee to receive wages for the past month. If the payment of contributions for injuries is provided for in a civil contract of work, then the money is transferred to the Social Insurance Fund within the time limits specified in the contract. At the same time, for two payments to the Social Insurance Fund - for injuries and for insurance in case of temporary disability and in connection with maternity - you need to issue two independent payments.

Reporting to the Social Insurance Fund is submitted by employers quarterly. In addition to quarterly reporting, it may be necessary to submit an interim report to the Social Insurance Fund. This happens if in any month compulsory social insurance payments exceed the accrued amount. In this case, the right to compensation appears, which can be obtained by submitting an application and an interim report to the Social Insurance Fund for the required period.

Even if for reporting period(or for part of it) the employees were not paid; it is still necessary to submit reports. It’s just that in this case it will be with zero or reduced indicators. For late submission of reports, a fine will be charged: for each full or partial month of delay, you will have to pay 5% of the amount of insurance premiums that were accrued in the last three months, but not less than 1,000 rubles.

In 2017, contributions will need to be reported according to new form calculation of insurance premiums. Form 4-FSS will remain, but changes will be made to it.

To remember to submit reports and receive notifications about the approaching deadline, use reminders in. The service will tell you when you need to pay tax or submit a report, and will also help you generate and send all reports via the Internet.

Update date: November 22, 2016

Absolutely all individual entrepreneurs are required to make a mandatory quarterly or annual contribution to the Pension Fund. In 2014, significant changes took place both in the payment procedure and in the quantity Money. In this regard, some private individuals are not entirely oriented in the process of paying taxes.

First, you need to make sure that you have everything you need: registration number in the Pension Fund of the Russian Federation, a completed payment order, TIN, information about income and, of course, money. Since 2014, the amount payable has changed for the better. Now each individual must contribute 20,728 rubles: either in equal amounts quarterly, or in one amount at the end of the year.

As a rule, payment is made through a Sberbank branch in cash. Recently, making payments via Internet banking from a personal current account has become popular. Next, you should correctly calculate the profitability for the year. For OSN, it is necessary to take into account all income subject to personal income tax. In the case of a simplified system, costs are not taken into account. With UTII we take not actual turnover, but imputed income. And for PSN, only potential income should be taken into account. In cases of combination different types

taxation, all necessary income is usually summed up.

Despite the fact that it is not necessary to submit information about income to the Pension Fund, it is worth submitting a declaration to the tax office by 04/30/15. Otherwise, the Pension Fund will be forced to recalculate the contribution in the maximum amount - 142,027 rubles. If the annual income of an entrepreneur exceeds 300 thousand, then in excess fixed amount

you need to pay 1% of the amount above 300 thousand. If the income is within 300 thousand, you don’t need to pay anything except 20,728.

The maximum payment cannot be charged more than 142,027 rubles. Therefore, if your income has reached a level where one percent is more than the specified amount, you can freely develop further: the payment amount will not be greater. Any individual entrepreneur is required to pay tax in Pension Fund

. By doing this in advance, you will be able to avoid awkward situations and deadlines. IN Information has repeatedly appeared about the development of bills, the authors of which wanted to force employers to pay personal income tax on the income of their employees not at the place of registration of the employer-tax agent, but at the place of residence of each employee. Recently, the Federal Tax Service spoke out sharply against such ideas.

Receipt for payment to the Pension Fund of Individual Entrepreneurs

An individual entrepreneur who makes payments to employees/other individuals must transfer insurance contributions from these payments to the budget. In addition, every individual entrepreneur must pay.

An individual entrepreneur can make payments to the Pension Fund:

• in non-cash form from your current account;
• in cash.

Receipts to the pension fund for individual entrepreneurs-2016: form

To transfer insurance premiums in cash, an individual entrepreneur must fill out a receipt in form No. PD-4sb (tax).

The form of the receipt for payment to the Pension Fund of the Individual Entrepreneur is given in Appendix No. 2 to the Letter of the Ministry of Taxes of Russia No. FS-8-10/1199, Sberbank of Russia No. 04-5198 dated 09.10.2001.

You can download the receipt form.

Pension Fund: receipt for individual entrepreneurs

In principle, the content of a receipt is no different from a payment order. It needs to reflect:

• details of the payer of insurance premiums (IP);
• details of the recipient of contributions;
• the transferred amount.

Create a receipt for payment of insurance premiums

Individual entrepreneurs can generate receipts for payment of insurance premiums on the Pension Fund website using the special service “Generation of payment documents”. Moreover, even users who are not registered on the site can do this.

Having completed the formation of the payment document, the service makes it possible to print a receipt for payment of insurance premiums.

By the way, the great advantage of this service is that those details are automatically filled in, an error in which could lead to the fact that the obligation to pay contributions will be considered unfulfilled (clause 4, part 6, article 18 of the Federal Law of July 24, 2009 No. 212- Federal Law).

Generate a payment order to the Pension Fund for individual entrepreneurs

You can also fill out a payment form at the Pension Fund for individual entrepreneurs using the above-mentioned online service.

Another way to generate individual payment documents for paying contributions to the Pension Fund

An individual entrepreneur can create an “Insured Account” on the PFR website. This resource allows you not only to generate payments/receipts, but also to view the entire history of payments to the budget (

You will need

• - receipt for payments to the budget when paying through Sberbank;
• - details of the Pension Fund, FFOMS and TFOMS;
• - registration numbers in the Pension Fund of Russia and the Federal Compulsory Compulsory Medical Insurance Fund;
• - fountain pen;
• - printing (when preparing a payment order on paper);
• - computer;
• - Internet access;
• - Client bank and electronic keys to him.

Instructions

An entrepreneur can pay the entire amount of contributions once or in installments: in four installments every quarter. In the second case, the total amount of contributions to each fund is divided by four. Each payment must be made no later than the 25th of the month following the quarter: April 25, July 25 and October 25. The exception is the final payment. The entire amount for the year must be transferred to the funds no later than December 31.

At his choice, an entrepreneur can use the services of Sberbank to pay insurance premiums or make a transfer from his current account as an individual entrepreneur using a paper payment order or through the Bank-client system. There are no bank commissions for making these payments: everything is free.

For each method, you will need the details of the payment recipients. They can be obtained from the branches of the relevant funds, where they will clarify the payment amount for the current year, or on the official websites of the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund. On the latter you can also find the coordinates of the TFOMS of your region.
The payment slip or receipt must also indicate the registration number of the entrepreneur in the Pension Fund of the Russian Federation, and for payments for compulsory health insurance - in the Federal Compulsory Compulsory Medical Insurance Fund. You can find out these numbers in your territorial office of the relevant fund.

A good assistant in paying contributions is the Elba Electronic Accountant service. You can generate a receipt or payment order with all the details and the amount to be paid depending on the selected payment schedule (quarterly or once a year) for free. You only need to enter fund registration numbers into your account in the system, accessible after free and simple registration. Files can be imported to a computer, including the Client Bank, or printed directly from the website.

To make a payment through Sberbank, you will need a receipt for transfers to the budget. This form is slightly different from the standard receipt for household payments. So, if you are going to fill out the receipt yourself, ask specifically for tax payments. Most often they are not publicly available in departments.
If you prefer to pay from your checking account, you have two options. The first is to contact a bank branch. You can come there with a ready-made payment slip, certified by signature and seal. You can also ask her to form an operator. He will need the order number, payment amount, registration numbers to record in the column about