Individual entrepreneurs' insurance premiums for themselves in 2021: how to calculate and pay

The Tax Code of the Russian Federation obliges all individual entrepreneurs to make contributions for their insurance. Fixed payments for individual entrepreneurs in 2021 must be paid on time and in full. How much and when should I pay? Check if you did everything correctly, there is still time to pay.

You can read about fixed payments for individual entrepreneurs in 2021 here.

What contributions do individual entrepreneurs pay: introductory information

Individual entrepreneurs are required to pay insurance premiums on payments and remunerations accrued in favor of individuals within the framework of labor relations and civil contracts for the performance of work and provision of services (Clause 1 of Article 419 of the Tax Code of the Russian Federation). But individual entrepreneurs must also transfer mandatory insurance premiums “for themselves” (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

Individual entrepreneurs are required to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they are actually conducting business activities or are simply registered as individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. This approach will continue in 2021.

There are also insurance premiums in case of temporary disability and in connection with maternity. Individual entrepreneurs, as a general rule, do not pay this type of insurance premiums (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions can be made on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur can receive an appropriate sickness benefit at the expense of the Social Insurance Fund.

The deadlines for payment of individual entrepreneur contributions have changed

Starting from 2021, the deadlines for paying insurance premiums for individual entrepreneurs have changed. Already charges from payments for 2021, the amount of insurance premiums in the amount of 1 percent for excess of 300,000 rubles can be paid no later than July 1. Previously, the cutoff date was April 1. Also see “Deadlines for payment of individual entrepreneur insurance premiums for 2021“.

Individual entrepreneurs do not pay insurance premiums for injuries at all. Payment of this type of insurance premiums by individual entrepreneurs is not provided even on a voluntary basis.

Provisions of the Tax Code of the Russian Federation on deadlines

The procedure and deadlines for paying insurance premiums are established by Chapter 34 of the Tax Code of the Russian Federation. If in 2021 the deadline for paying insurance premiums falls on a weekend or non-working holiday, then the contributions must be transferred on the next working day. Such an indication is in paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation. You can find out which day falls on a weekend or holiday in Articles 111 and 112 of the Labor Code of the Russian Federation. If holidays coincide with weekends, as a rule, they are moved to other dates. The Government of the Russian Federation adopted a Resolution on the transfer of days off in 2021 (Resolution of the Government of the Russian Federation dated October 14, 2017 No. 1250). The following weekends will be postponed in 2021:

• Saturday 6 January to Friday 9 March;
• Sunday 7 January to Wednesday 2 May.

Also in 2021, the Government decided to make three working Saturdays:

• April 28. At the same time, Monday April 30 will become a non-working day, and we will rest from April 29 to May 2 inclusive;
• the 9th of June. Due to this, the June holidays will last three days: from June 10 to June 12 inclusive;
• December 29th. Such a postponement will lead to the fact that the New Year holidays 2019 will begin on December 30, 2018.

How insurance premiums were calculated until 2021

In order for an individual entrepreneur to calculate fixed insurance premiums “for himself” until 2018, it was necessary to take into account the values ​​of the following indicators (Article 430 of the Tax Code of the Russian Federation):

• Minimum wage at the beginning of the calendar year;
• tariffs of insurance contributions to the relevant fund;
• the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).

Taking these indicators into account, individual entrepreneurs by 2021 calculated:

• a fixed payment “for yourself”, which does not depend on the amount of income;
• additional contribution for yourself with income over 300,000 rubles. in a year.

As a result, for example, in 2021 the following indicators for payment were obtained:

Read more about this. "Cm. “Insurance premiums for individual entrepreneurs in 2021: amounts.”

Thus, until 2021, the amount of insurance premiums was influenced, in particular, by the minimum wage (minimum wage). For the calculation, we took the minimum wage as of January 1, 2021. Accordingly, if the minimum wage on this date increased, then the amount of insurance premiums payable by individual entrepreneurs also increased. See “Insurance premiums of individual entrepreneurs for themselves in 2021: increase from the minimum wage.”

Payment nuances

Contributions to compulsory health insurance and compulsory medical insurance are mandatory for all individual entrepreneurs, regardless of whether entrepreneurial activity is carried out and whether it generates income. In order to relieve yourself of this responsibility, it is necessary to liquidate and close the individual entrepreneur.

When closing, fees must be paid no later than 15 calendar days after the individual entrepreneur is deregistered. The contribution is not paid for the entire year, but only for the duration of the individual entrepreneur’s work. Closing an individual entrepreneur does not relieve a citizen from the obligation to transfer unpaid insurance premiums for compulsory medical insurance and compulsory health insurance. However, the presence of a debt is not a basis for the tax office to refuse to liquidate an individual entrepreneur; it is collected in the future in accordance with the law.

Review of the law on tax write-offs for individuals and individual entrepreneurs in 2018

New procedure for calculating insurance premiums for individual entrepreneurs from 2021

From January 1, 2021, the minimum wage will be 9,489 rubles. See “Minimum wage from January 1, 2018.” If we adhere to the previous rules, then the amount of fixed insurance premiums for individual entrepreneurs would have to increase from 2021. However, starting from 2021, a new procedure for calculating insurance premiums for individual entrepreneurs will be introduced. It is enshrined in the Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

From January 1, 2021, a new fixed amount of insurance contributions for compulsory pension and health insurance will be established for individual entrepreneurs without employees (paying contributions “for themselves”). These payments will no longer depend on the minimum wage (minimum wage). Why are such amendments introduced? Let me explain.

The Government of the Russian Federation has decided to bring the minimum wage to the subsistence level - this should happen at the beginning of 2021. This means that insurance premiums for individual entrepreneurs, if they are not decoupled from the minimum wage, will grow very strongly in the next couple of years. And the proposed changes will make it possible to maintain an “economically justified level of fiscal burden” for the payment of insurance premiums for individual entrepreneurs who do not make payments to individuals. This is stated in the explanatory note to the bill.

The idea of ​​the bill was discussed and approved during a meeting between Russian President Vladimir Putin and President of Opora Russia Alexander Kalinin.

Next, we will tell you what exactly has changed in the procedure for calculating insurance premiums for individual entrepreneurs “for themselves” from 2021 and indicate the new amounts with examples.

— 1% on excess income

The presented second part must be paid to those individual entrepreneurs whose total income exceeds 300 thousand rubles.

To determine the IP payment in question, you must use the following algorithm:

(Revenue of an individual entrepreneur - 300,000)*1%

It should be noted that, according to the provisions of the regulatory legal acts of the Russian Federation, an individual entrepreneur has the right to simultaneously work in several modes at once. In the presented case, his income must be added up for each of them.

The income of an individual entrepreneur is determined by the following indicators:

• In the case of using UTII, imputed income is taken into account, which is calculated according to the rules prescribed in the Tax Code of the Russian Federation;
• When using a simplified scheme for calculating income - according to the amount of profit received by an individual entrepreneur;
• When using a simplified scheme of income and expenses - according to the amount of profit actually received;
• When using the general mode, in the presented situation, the income received by the individual entrepreneur is taken into account. However, in this case, an individual has the right to deduct professional deductions from the amount in question;
• When working with a patent, the cost of the patent is used as income for calculation.

Pension contributions of individual entrepreneurs from 2021: new sizes

From 2021, insurance contributions for compulsory pension insurance will be calculated in the following order:

• if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period;
• if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period.

Let's decipher the new meanings and give examples of calculations of amounts payable in various circumstances.

Fixed amount for income of 300 thousand rubles or less

As we have already said, in 2021, fixed pension contributions of individual entrepreneurs “for themselves” with incomes of less than 300,000 rubles amounted to 23,400 rubles. This amount was determined using a special formula based on the minimum wage and insurance premium rates. However, from 2021 the fixed amount of pension contributions will not depend on these values. It will simply be enshrined in law as 26,545 rubles.

Thus, from 2021, fixed pension contributions have increased by 3,145 rubles. (RUR 26,545 – RUR 23,400). From 2021, all individual entrepreneurs, regardless of whether they conduct business or receive income from business, will need to pay 26,545 rubles as mandatory pension contributions.

It is envisaged that the fixed amount of insurance contributions for compulsory pension insurance (26,545 rubles) from 2021 will be indexed annually by decision of the Government of the Russian Federation.

Next, we will consider examples when individual entrepreneurs will need to pay fixed pension contributions in a new (increased) amount.

Example 1. There were no activities in 2021

Individual entrepreneur Velichko A.B. was registered as an individual entrepreneur in 2021. Throughout 2021, he maintained the status of an entrepreneur, but did not conduct any activities and had no movements on his current accounts. But, despite this, for 2021 he still needs to transfer 26,545 rubles as fixed pension contributions.

Example 2. Income for 2021 is less than 300,000 rubles

For 2021, individual entrepreneur Kazantsev S.A. received an income of 278,000 rubles (that is, less than 300 thousand rubles). In such circumstances, for 2021 he also needs to transfer 26,545 rubles as fixed pension contributions.

If income is more than 300,000 rubles

If at the end of 2021 the income of an individual entrepreneur exceeds 300,000 rubles, then the individual entrepreneur will need to pay an additional plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period. There have been no changes in this part since 2021. This approach has been used previously.

Maximum amount of pension insurance contributions

Until 2021, a formula was in force that calculated the maximum amount of pension contributions. There was no need to pay more than the amount calculated using this formula. Here is the formula:

The maximum amount of pension contributions of individual entrepreneurs for 2021, calculated using this formula, was 187,200 rubles. (8 x RUB 7,500 x 26% x 12 months).

However, from 2021, the procedure for establishing the maximum amount of pension contributions has changed. Try another formula:

As you can see, in 2021 the eight-fold limit will also apply, but not to the minimum wage, but to a fixed amount of 26,545 rubles. Thus, more than 212,360 rubles. (RUR 26,545 x in 2018 cannot be paid as pension contributions.

It turns out that the maximum amount of pension contributions payable since 2018 has increased by 25,160 rubles. (RUR 212,360 – RUR 187,200).

Example 3. Income over 300,000 rubles

For 2021, individual entrepreneur Kazantsev S.A. received income in the amount of 6,800,000 rubles. This amount is more than 300,000 rubles for 6,500,000 rubles. (RUR 6,800,000 – RUR 300,000), so pension contributions for 2021 will include:

• 26,545 rubles – fixed part of pension contributions;
• 65,000 rub. (6,500,000 rubles x 1%) is 1 percent of the amount of income exceeding 300,000 rubles.

In total, the total amount of pension contributions of individual entrepreneurs “for themselves” to be paid will be 91,545 rubles. (RUR 26,545 + RUR 65,000). This amount does not exceed the maximum amount (RUB 212,360), and therefore must be transferred to the budget in full.

Period of payment of fixed payments to individual entrepreneurs for themselves

The legislation of the Russian Federation states that individual entrepreneurs must pay fixed payments within a specified period of time. The first part of the IP for yourself must be sent before the end of the year, that is, December 31 is the deadline. At the same time, at what point and in what parts to transfer fixed payments an individual entrepreneur has the right to decide for himself.

An individual entrepreneur has the opportunity to divide the presented funds into quarterly and monthly shares, or transfer fixed payments in a single transfer. The basic rule is the following - the established payment must be made before the end of the current year.

Under certain preferential regimes, part of the amount that was transferred as insurance payments against taxes is taken into account:

1. With the Unified Tax on Imputed Income (UTII), if an individual entrepreneur makes payments for compulsory insurance during the reporting quarter, then when calculating the tax, he has the opportunity to take the submitted payments into account. For example, UTII for one quarter can be reduced if insurance payments were transferred from January to March inclusive;
2. Under the simplified taxation system (STS), it is possible to use insurance premiums when calculating the advance payment for the tax levy, as well as at the end of the year in the total tax amount.

Currently, payment of established contributions for individual entrepreneurs without involved individuals under special regimes in certain situations allows tax payments based on the results of its activities to be reduced to zero.

It is important to note that according to the new bill, starting from the current 2021, the period for paying a portion of 1% in excess of the income of an individual entrepreneur of 300 thousand rubles is designated until July 1 of the year following the reporting period.

Individual entrepreneur medical contributions from 2021: new sizes

The amount of medical insurance contributions to the FFOMS in 2021 did not depend on the income of the individual entrepreneur, but was also calculated based on the minimum wage. In 2017, the amount of medical contributions was 4,590 rubles. See “Insurance premiums for individual entrepreneurs in 2021.”

Starting from 2021, the amount of compulsory medical insurance contributions is “untied” from the minimum wage and is fixed in the amount of 5,840 rubles for the billing period. How much have individual entrepreneur insurance premiums increased since 2021? The answer is 1250 rubles. (5840 rub. – 4590 rub.).

5840 rubles is a mandatory amount. Starting from 2021, all individual entrepreneurs must pay it for the billing period, regardless of the conduct of their activities, movement of accounts and receipt of income.

Where did such amounts come from?

The rate of pension contributions from 2021 is fixed at 26,545 rubles, if the income of an individual entrepreneur does not exceed 300 thousand rubles. in a year. If the entrepreneur’s income exceeds 300 thousand rubles, then contributions to the Pension Fund will amount to 26,545 rubles. + 1% of income over 300 thousand rubles. For health insurance contributions, the payment is set at 5840 rubles. But where did these numbers come from? Unfortunately, the explanatory note to the bill did not explain in any way why the numbers are exactly as they are.

Responsibility

If insurance premiums were transferred later than the established deadlines, the tax inspectorate will charge the organization a penalty (Article 75 of the Tax Code of the Russian Federation). It is also possible to be held liable for various types of liability.

Tax liability

The Federal Tax Service has the right to fine an organization or individual entrepreneur for failure to pay insurance premiums. However, they can do this only for complete or partial non-payment of the contribution based on the results of the tax (calculation) period. No fines are assessed for the amount of unpaid advance payments (Clause 3, Article 58 of the Tax Code of the Russian Federation).

The fine will be 20 percent of the amount of arrears. If inspectors prove that non-payment was intentional, the fine will increase to 40 percent. This follows from Article 122 of the Tax Code of the Russian Federation.

If an organization does not remit the tax, acting as a tax agent, it will also be fined 20 percent of the amount (Article 123 of the Tax Code of the Russian Federation).

Administrative responsibility

It is possible that insurance premiums will not be paid on time in 2021 due to a gross violation of accounting rules: when insurance premiums were calculated incorrectly and the amount was distorted by at least 10 percent. Then the court may additionally hold the head of the organization or chief accountant administratively liable. The fine in this case will be from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

In practice, tax liability in relation to an organization can be applied simultaneously with administrative liability to its officials. That is, for the same violation, the organization is fined under Article 122 or 123 of the Tax Code of the Russian Federation, and the director or chief accountant is fined under Article 15.11 of the Code of Administrative Offenses of the Russian Federation.

Disability and maternity contributions

As we have already said, this type of insurance premium is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2021. To calculate the amount of voluntary contribution for this type of insurance for 2021, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006: Minimum wage at the beginning of the year x tariff x 12 .

If from January 1, 2021 the minimum wage will be 9,489 rubles, then the amount of contributions for disability and maternity in 2021 for individual entrepreneurs will be 3,300 rubles. (RUB 9,489 × 2.9% × 12 months).

If individual entrepreneur status was acquired or lost in 2018

In 2021, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he remained in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was registered in the Unified State Register of Individual Entrepreneurs as a businessman. Let us give examples of calculating insurance premiums for individual entrepreneurs “for themselves” in 2021 in a situation where a person acquired and lost the status of an individual entrepreneur.

Example conditions. The person received individual entrepreneur status on February 16, 2021. However, on November 14, 2021, he was already deregistered as an individual entrepreneur and was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of the individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2021? Let me explain.

So, the status of individual entrepreneur was acquired and lost during 2021. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:

• the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2021, fixed contributions of individual entrepreneurs must be calculated from February 17, 2021;
• count the number of calendar days in the month when the individual entrepreneur lost his status until the day of registration of termination of activity. Do not include the date of exclusion from the Unified State Register of Individual Entrepreneurs in the calculation of insurance premiums in 2021 (clause 5 of Article 430 of the Tax Code of the Russian Federation). That is, in our example, we will calculate insurance premiums for November 2021 from November 1 to November 13.

Calculations. The amount of mandatory pension contributions for one calendar month of 2021 is 2212 rubles. (RUB 26,454 / 12 months). The amount of mandatory medical contributions for one month is 486 rubles. (5840 RUR / 12 months).

Next, we will calculate insurance premiums for partial months of doing business in 2021. In our example, these are February and November. During these months we need to count the days of activity. The remaining months (March-October) will be counted in full.

Personal income tax on wages

Personal income tax must be transferred to the budget by the employer, but at the expense of the employee. That is, the employee receives his salary minus tax.

The standard tax rate is 13% of accrued wages.

Not all payments from an employer to an employee are subject to personal income tax. There are non-taxable amounts; they are listed in Article 217 of the Tax Code. For example, tax is not withheld from government compensation and benefits, financial assistance up to 4 thousand rubles per year, daily allowance up to 700 rubles.

Deadline for transferring personal income tax to the budget:

• from wages - no later than the next day after payment of wages;
• from vacation pay and sick leave - until the end of the month in which the payment was made.

It is impossible to transfer tax before the employee’s income is paid.

By law, the employer must pay wages at least twice a month - the so-called advance and main part. There is no need to withhold personal income tax from the advance, except in cases where the employer pays the advance on the last day of the month.

Example:

The employee's salary is 20 thousand rubles. An advance in the amount of 8 thousand rubles is transferred to him on the 25th of each month, and the rest - on the 10th.

Tax on all wages: 20,000 x 13% = 2,600 rubles.

On the 25th, the employee receives 8 thousand rubles without tax deduction, and from the remaining portion of 12 thousand rubles, the entire tax is withheld, and the employee receives 9,400 rubles.

If an employee has the right to tax deductions, he can bring supporting documents to the employer, and then the employer will calculate the tax not on the entire salary, but on the salary minus such deductions.

All deductions are listed in Articles 218-221 of the Tax Code. Here are the most common ones:

1. For the purchase of housing, land. 2. To pay for education and treatment, for yourself and your children. 3. For children, disabled children. 4. For charitable contributions.

Main conclusions

Next, let’s summarize all of the above and tabulate the amounts of insurance premiums for individual entrepreneurs “for themselves” from 2021 and focus on the main changes:

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24.01.2018