Insurance premiums for individual entrepreneurs on income exceeding 300 thousand rubles in 2021

Entrepreneur's insurance premiums are divided into two parts. One is fixed, set in a fixed amount (paid from the income of individual entrepreneurs up to 300 thousand rubles). The other is 1% of the amount exceeding the limit. Despite the similarity of both payments and the almost identical filling out of payment orders, the payment of 1% insurance premiums still has its own peculiarities.

From the article you will learn:

• how to fill out a payment order for the payment of insurance premiums to the Pension Fund of the Russian Federation on income of individual entrepreneurs in excess of 300 thousand rubles;
• How to check your budget calculations.

Insurance premiums from individual entrepreneurs “for yourself”: who pays and how much

Opening any business is accompanied not only by making a profit, but also by transferring mandatory payments to the budget. Insurance contributions of individual entrepreneurs to extra-budgetary funds, or as they are also called individual entrepreneurs’ contributions “for themselves,” must be paid by all entrepreneurs registered with the tax authorities.

And it doesn’t matter at all whether entrepreneurship is your only activity or whether you are still employed somewhere - you will still have to pay into extra-budgetary funds.

Depending on the taxation system used by the individual entrepreneur, the basis for calculating the amount of contributions is determined.

Table: how to calculate the base for contributions under different taxation systems

Procedure for calculating contributions

The mandatory payment is transferred to two types of compulsory insurance:

• pension;
• medical.

The amounts of insurance premiums in 2021 are fixed and are:

• for compulsory pension insurance - 26,545 rubles,
• for compulsory health insurance - 5,840 rubles.

In 2021, the amount of the payment is no longer directly dependent on the legally established minimum wage.

These amounts can be paid in parts, for example, transfer 1/4 of the amount every quarter, or make a one-time payment. The main thing is to have time to pay off these obligations no later than December 31 of the current year. If an individual entrepreneur operates under several taxation systems, then the income is summed up to calculate the payment.

Before paying pension insurance contributions, an entrepreneur must correctly determine the basis for their calculation

Kbk 2021 usn over 300,000

As always, we will try to answer the question “Kbk 2021 tax over 300,000.” You can also consult with lawyers for free online directly on the website without leaving your home.

x 5.1% x 12).

Actually paid insurance premiums are a tax deduction for those who work on the simplified tax system with the object “income”, or are included in the expenses of those who work with the object “income minus expenses” (in the period when they were transferred to the budget). Example. How to calculate the amount of mandatory insurance contributions until 2021 For 2020, entrepreneur A.I. Somov with the object “income minus expenses” must pay pension and health insurance contributions.

Who may not pay annual insurance premiums

It is known that there are exceptions to all rules. In matters of compulsory insurance premiums for individual entrepreneurs, such an exception can be considered a legally established permission to suspend their payment.

Art. 430 of the Tax Code of the Russian Federation provides the right to temporarily not pay these contributions to individual entrepreneurs who:

• drafted into the ranks of the armed forces of the Russian Federation;
• care for the elderly, disabled people of group 1 and disabled children;
• are on parental leave to care for children under three years of age.

Of course, all these cases must be confirmed by documents provided by law.

Payment of insurance premiums for some categories of entrepreneurs can be temporarily deferred

How to reflect the accrual of 1% on the income of an individual entrepreneur in accounting

Despite the fact that all individual entrepreneurs are not required to keep accounting records (this is enshrined in paragraph 2 of Article 6 of Federal Law No. 402 “On Accounting”), an individual entrepreneur can maintain his own accounting for additional financial control. One of the most convenient ways for this is the 1C Accounting 8 program in edition 3.0. This accounting resource makes it possible to create pension transactions using a routine operation under code D 91.02 K 69.06.5.

In our case, all pension contributions of individual entrepreneurs, and as mentioned above, both contributions: the fixed one and the excess contribution go to the regulators for one purpose and the KBK, are also reflected in the accounting records. postings on one account - 69.06.5.

For information: contributions for fixed individual health insurance go to account 69.06.3.

In the 1C online service, there is no need to make any special settings to display accruals and payments for the excess pension fee (as well as for other contributions). The main task is to post to the correct account in 1C.

When transferring a pension payment for the excess to the state budget, you must also correctly fill out the document “Write-off from the current account.”

If an individual entrepreneur operates under the general basic regime (OSNO) or a simplified regime with the object “income with expenses”, the amount of accrued insurance premiums is recorded automatically in the accounting of business expenses.

Video: accounting entries when calculating insurance premiums for individual entrepreneurs in 1C Accounting 8

Few entrepreneurs know about the pension contribution paid when the income portion is exceeded. But it's not right. After all, every entrepreneur strives to develop their business and increase their income. In this case, knowing the full tax burden that can be imposed on an individual entrepreneur is the right decision for a private developing company. Competent control of your business turnover and knowledge of legislation will help with this.

• Author: Ellina Rozhkova
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49 years old, higher education (philologist, journalist, marketing). I have experience working both in individual entrepreneurship and in large corporate businesses. Rate this article:

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When do you need to transfer 1% of excess annual income limit?

Everything we talked about above is true if the individual entrepreneur’s income did not exceed 300 thousand rubles for the year. Otherwise, the entrepreneur will have to additionally transfer to the Pension Fund 1% of the amount of income exceeding this limit.

Examples of charging contributions from turnover that exceeds the limit

Since in 2017–2018. tax legislation regarding insurance payments for individual entrepreneurs has changed significantly, two options for calculating 1% above the established income limit should be considered - for reporting for 2021 and for 2021.

Despite the fact that the annual amount of insurance premiums is significant, it will not bankrupt an individual entrepreneur

Calculation of the amount for 2021

Let’s assume that individual entrepreneur Vasily Ivanovich Spiridonov received income from his activities in the amount of 585 thousand rubles for 2021, which is 285 thousand rubles. more than the annual income limit established by Russian legislation of 300 thousand rubles. This means that the entrepreneur needs to pay an additional 1% on the excess amount:

1. We find that for 2021 the fixed payment for the period will be: minimum wage * 26% * 12 = 7,500 * 26% * 12 = 23,400 rubles. (we repeat, in 2021 the link to the minimum wage is not relevant - contributions are fixed, but are used for previous calculations).
2. Now let's calculate 1% of the excess amount: 285,000 * 1% = 2,850 rubles.
3. Total for 2021 V.I. Spiridonov will pay: 26,250 rubles.

The amount of additional contributions for pension insurance is limited; in 2021 it was 187,200 rubles.

Calculation of the amount for 2021

In principle, the general procedure for calculating the amount to be paid if the established income level is exceeded in 2021 remains the same, but the calculation formula changes its form slightly: pension insurance contributions = fixed contribution + ((Total income of individual entrepreneurs - 300 thousand) * 1%) .

Moreover, the amount of such contribution for 2021 cannot be more than 212,360 rubles.

Let's take the same initial data: IP Spiridonov V.I. for 2021 received income in the amount of 585 thousand rubles. Then he will have to pay for compulsory pension insurance:

1. Fixed payment - 26,545 rubles.
2. 1% of the difference between actual income and the established limit - (585 thousand rubles - 300 thousand rubles) * 1% = 2,850 rubles.
3. The total “pension” contribution is RUB 29,395.

Calculation of income above 300,000 for individual entrepreneurs on UTII and simplified: how much to pay

UTII, or imputation, as it is popularly called, is used by entrepreneurs as a convenient way to pay taxes with just one single payment. Instead of paying VAT, income and property taxes, an individual entrepreneur makes one single payment pre-established for his type of activity four times a year.

However, not a single type of taxation for individual entrepreneurs cancels mandatory insurance and pension payments, both for the individual entrepreneur himself and for his employees. At the same time, UTII has its own system for calculating payments to the Pension Fund, which differs from others. The entrepreneur's quarterly payment to UTII already includes VAT, personal income tax and property tax.

Formula for calculating 1% payment to the Pension Fund

How to calculate taxes on income over 300,000 rubles

Since individual entrepreneurs on UTII must pay a fixed tax, the Tax Code of the Russian Federation does not oblige them to record real income, confirm it with documents, provide this data in the declaration, have cash register equipment if retail sales are not carried out, etc.

When an entrepreneur’s revenue exceeds 300 thousand rubles*, insurance and pension contributions are added to the list of tax fees. Moreover, this applies not only to entrepreneurs on UTII, but also on the simplified tax system and everyone else. A contribution of 1 percent to the Pension Fund for individual entrepreneurs is added to the main contribution (in 2021 - 29,354 rubles) if the individual entrepreneur’s 2021 income exceeds 300,000 thousand.

How do you know if your income exceeds this amount? Entrepreneurs receive imputed income on UTII, on which taxation is calculated once a quarter. That is, for example, an individual entrepreneur has a point of sale of socks. The tax authorities calculated his imputed income to be 70 thousand rubles. per quarter.

He will pay taxes on this money. At the same time, if you calculate the annual imputed income, you get 70 thousand rubles. x for 4 quarters = 280 thousand rubles. In this case, 1% is not paid to the Pension Fund. If the amount of income for four quarters exceeds 300 thousand rubles.

, tax is paid.

On UTII

How to calculate income over 300,000 individual entrepreneurs on UTII and patent? Everything is simple here: the calculation of 1% in the Pension Fund for individual entrepreneurs on UTII and PSN occurs according to the general formula.

Imputed quarterly income is multiplied by four quarters. This results in annual income. Annual income minus 300 thousand rubles. gives the amount that is subject to additional taxation. Now it is multiplied by 1%, and the amount to be paid is obtained.

For greater clarity, you can take a calculator and calculate using an example. Let's say the imputed income is 100 thousand rubles. Multiplying it by four quarters, we get 400 thousand rubles. From 400 thousand rubles. subtract 300 thousand rubles, you get 100 thousand rubles, subject to the law of 1%. Multiplying 100 thousand rubles. by 1%, it will be 1000 rubles. additional tax.

Note! For those who for some reason have forgotten or do not know the amount of their imputed income, you can see it in the UTII declaration in line No. 100. You can also calculate it yourself.

Scheme for calculating imputed income for UTII

With simplified tax system

About the same picture with an excess of 300,000 rubles. for individual entrepreneurs on the simplified tax system. According to the simplified system, payment is subject to 6% of income or 15% of net income (“Income minus Expenses”). How to calculate the income of an individual entrepreneur over 300,000 in a simplified manner? The same formula applies here as for UTII.

Let’s say an entrepreneur earned 1 million rubles in a year. without deducting expenses. In the case of taxation under the 6% system, the entrepreneur subtracts 300 thousand rubles from income, in the example this is 1 million rubles, and multiplies this amount by 1%. It turns out (1,000,000 rubles - 300,000 rubles) x 1% = 7,000 rubles, which the entrepreneur will transfer to the Pension Fund account.

Important! If an individual entrepreneur makes payments using the simplified “Income minus Expenses” method, then first expenses are subtracted from the total income and 300,000 is subtracted from this amount and multiplied by 1%. If this amount is less than 300,000, then no additional tax is paid.

Payment of insurance premiums when exceeding 300 thousand rubles

Individual entrepreneur property tax - how and when it is paid

The same story applies to compulsory health insurance contributions, which, like pensions, are paid by every entrepreneur, regardless of the taxation system. The calculation algorithm will be absolutely the same. 300,000 is subtracted from the amount of annual income, and the resulting value is multiplied by 1%.

Important! The law provides for the maximum possible amount of payment of a one percent tax. For any tax regime, the amount of 1% tax cannot exceed RUB 234,832. If, according to calculations, the amount is greater, then the individual entrepreneur pays only the maximum established amount.

Fixed payments for individual entrepreneurs and a maximum rate of 1% for 2019-2020.

Do I need to pay 1% to the Pension Fund?

For individual entrepreneurs, mandatory pension payments with a considerable amount are already provided. In 2021, entrepreneurs will have to contribute 36,238 rubles for themselves, and in 2021 even more, but a contribution of 1% for income over 300,000 is mandatory for all individual entrepreneurs, regardless of the circumstances and type of activity.

UTII for individual entrepreneurs - what is the rate, how to calculate and pay tax

In case of late payment, the individual entrepreneur is charged a penalty, which is 1/300 of the taxable amount for each day of delay. Thus, if the payment is overdue by 30 days, the entrepreneur will pay double.

Important! When paying a one percent tax in 2017, a separate BCC had to be applied. Now you need to pay not together with mandatory pension contributions, but on a separate receipt with the current BCC, which may change when moving to a new financial year, so it is better to check it online on the website of the Federal Tax Service.

Current KBK codes for 2021 for individual entrepreneurs on UTII when paying pension contributions, 1% tax, penalties and fines

Payment deadlines

Tax period when closing an individual entrepreneur on UTII - which code to indicate

Misunderstandings often occur. Many individual entrepreneurs, when starting their own business, are not fully familiar with the tax rates imposed on them and the deadlines for their payment, which is why they later receive receipts for payment of huge amounts.

To avoid this, you need to pay everything on time. In 2021, payment of tax fees in Russian regions has been postponed from the first of April to the first of July, while pension and insurance contributions for oneself must be paid no later than the last working day of the calendar year, that is, December 31.

Deadlines for payment of individual entrepreneur contributions in 2021

Is it possible to pay 1% gradually

Yes, as mentioned above, the entrepreneur must pay for the previous year not on April 1st, but before July 1st. Thus, no one will mind if the businessman makes payments gradually. For example, if at the end of the first quarter your income exceeded 300 thousand rubles, you can safely pay, because gradual payment will help reduce the tax burden in the future.

For your information! In 2021, the deadlines for quarterly reporting and payment of taxes are determined by the 25th day of the last month of the quarter; on the same day, you can pay 1% of the Pension Fund. The last months of the quarter are counted from January - April 25, July 25, October 25 and the end of December.

Are there any differences if there are employees?

As you know, an individual entrepreneur can work on UTII either independently or hire employees. However, their number should not exceed 100 people, otherwise they will have to switch to another taxation system.

As soon as an entrepreneur hires an employee, he is required to register with the Pension Fund as an employer-insurer. The individual entrepreneur will pay insurance premiums such as:

• pension;
• medical;
• for temporary disability;
• in case of accidents;
• on pregnancy and childbirth.

With the hiring of an employee, all these contributions fall on the shoulders of the individual entrepreneur. However, it's not all bad. If there are employees, the entrepreneur can apply a benefit of 1% from the law of 300 thousand for individual entrepreneurs and not pay an additional contribution.

*Prices are as of July 2021.

Where, when and how to pay

Until 2021, the Pension Fund of Russia was responsible for administering insurance premiums. Now these functions have been transferred to the tax department. In this regard, the payment details have also changed. In 2021, contributions should be transferred according to the details of the Federal Tax Service where the individual entrepreneur is registered. Tax inspectorate specialists give the BCC of contributions to the entrepreneur. And you can also find them out yourself on the official website of the Federal Tax Service.

Deadlines for paying taxes to the Federal Tax Service

The deadlines for transferring pension payments in 2021 have also changed. Fixed payments can be paid in one lump sum or split quarterly. Quarterly payments are made:

• for 1 sq. until March 31;
• for 2 sq. until June 30;
• for 3 sq. until September 30;
• for 4 sq. until December 31st.

For payment from an amount exceeding the limit of 300 thousand rubles. the payment deadline is set until July 1, 2021 (for payments for 2021), until July 1, 2021 (for 2021), etc.

Upon complete cessation of activity as an individual entrepreneur, all payments for insurance premiums must be made within 15 days from the date of deregistration.

Table: entries for calculating contributions for individual entrepreneurs on OSNO

There are several ways to pay your pension insurance obligations, for example:

• payment order from the entrepreneur’s current account (if any);
• receipt form PD-4 through Sberbank.

What details should I include in the payment order?

The most common option for settling insurance premiums with the budget is payment using a payment order. To eliminate errors, you should use the template with field numbering presented below.

Payment order template for transferring contributions to the Federal Tax Service with numbered fields

The nuances of filling out individual fields are explained in the table.

Amount of contributions for individual entrepreneurs for themselves in 2021

The calculation of the amount of contributions is legalized by the Tax Code of the Russian Federation and is also recorded in the formula. To deposit funds for a future pension, according to Art. 425 of the Tax Code of the Russian Federation, the amount of unsecured contributions is calculated based on annual income:

• up to 300,000 rubles - 20%;
• more than 300,000 rubles - 10%.

The applicable tariff for medical support for unsecured payments is 5.1%.

Fixed payments for future pensions and healthcare, which a businessman pays for himself in 2021, are calculated according to annual profit using the formula:

• OPS: up to 4 rubles;
• more than 300,000 - no more than 234,832 rubles;

What contributions do individual entrepreneurs pay in 2021?

Since 2021, the procedure for calculating fixed contributions paid by individual entrepreneurs, as well as lawyers and other “private traders” has changed significantly. Previously, the amount of individual entrepreneur’s contributions “for himself” was determined by a formula that included the minimum wage and the tariff rate. From 2018, this formula will be abolished. However, since 2021, instead of it in Article 430 of the Tax Code of the Russian Federation, fixed contribution values ​​have appeared that do not depend on the minimum wage or on any other indicators.

“Pension” contributions from income exceeding 300,000 rubles. in 2018, as before, are calculated as 1 percent of the excess amount. The maximum allowable amount of “pension” contributions also remains. But if now it used to depend on the minimum wage, then in 2021 and beyond its size will be constant and will be a fixed value of “pension” contributions multiplied by 8. All important figures for individual entrepreneurs are in the table below.

How to fill out a payment order

1. Field 101 - code "01" - taxpayer status.
2. 4 - date of formation of the PP in the format DD.MM.YY.
3. Cell 6 - status “01”, in 7 and 8 - the amount in words and numbers, respectively.
4. 16 - abbreviated name of the FC body, in brackets - the name of the Federal Tax Service.
5. 61 - INN IFTS.
6. 103 - checkpoint of the Federal Tax Service.
7. In fields 13, 14, 15 and 17 - bank details of the Federal Tax Service.
8. 104 - new KBK.
9. 105 - seven-digit OKTMO.
10. 106 - basis for payment. If calculations are carried out in the general manner, then a TP is set.
11. 107 - tax period: month (MS.01.2017), quarter (QW.01.2017), half-year (PL.01.2017), year (GD.00.2016).
12. 108 - document number on the basis of which payment is made.
13. 109 - date of the document on the basis of which payment is made.
14. 18 — type of operation “01” — PP.
15. 21 - order of payment (for current payments - code 5, according to Article 855 of the Civil Code of the Russian Federation).
16. 22 - unique payment identifier - 0.
17. 24 — purpose: type of SV and payable period.
18. 43 - if the PP is provided on paper, then a “live” seal is placed, if on electronic media, a seal impression is not needed.
19. 44 is a place for “live” or electronic signatures.

Registration or termination of the activities of individual entrepreneurs during the year

Fixed insurance premiums of individual entrepreneurs for themselves in 2021 are paid only for the period while the person had the status of an individual entrepreneur. In this case, the calendar days during which the person was an individual entrepreneur are taken into account. The calculation of insurance premiums for an incomplete year is carried out in accordance with paragraphs 3–5 of Art. 430 Tax Code of the Russian Federation. Namely:

• according to paragraph 3 of Art. 430 of the Tax Code of the Russian Federation, the number of calendar days is counted from the date following the day of state registration of the individual entrepreneur
• according to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation, is not included in the calculation of the amount of insurance premiums of individual entrepreneurs “for themselves” in 2021 and the date of exclusion of individual entrepreneurs from the Unified State Register of Individual Entrepreneurs. That is, the number of calendar days in the month a person loses the status of an individual entrepreneur must be counted until the date of termination of activity

The formula for calculating mandatory pension and health insurance contributions of individual entrepreneurs “for themselves” for less than a full month of activity is as follows:

The amount of insurance premiums for an incomplete month = minimum wage * TSV / total days in the month * days of being an individual entrepreneur in this month, where:

Minimum wage - the size of the minimum wage as of January 1, 2021 (7,500 rubles) TSV - the rate of insurance premiums.

For 2021, the formula replaces the minimum wage with a fixed value divided by 12 months:

• for pension contributions 26,545 / 12 = 2,212-08 rubles
• for medical contributions 5,832 / 12 = 486 rubles

Who has the right not to pay mandatory contributions?

Yes, everyone is required to make mandatory payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund, even if there is no activity. Even if you are an employee and your employer pays mandatory payments for you, but you do not have a closed individual entrepreneur, you will be required to pay contributions .

According to the law, entrepreneurs are exempt from payment in five cases:

1. Child care for a child not older than 1.5 years for each child, but the period of non-payment cannot exceed 6 years.
2. Caring for a disabled child, a disabled person of the 1st group and an elderly person over 80 years old.
3. Military service and only by conscription. If you are a contract worker with an active individual entrepreneur, then you are welcome to deposit the money into the treasury.
4. While living abroad with a spouse who was sent by the state for consular or diplomatic work.
5. During the period of living together with a military spouse in places where it is not possible to pay contributions. This period cannot be more than 5 years.

Individual entrepreneur contributions for disability and in connection with maternity in 2018

As mentioned above, these contributions are paid voluntarily. The formula for calculating the amount of these contributions is contained in Part 3 of Art. 4.5 Federal Law No. 255-FZ. In accordance with it, the total amount of contributions of this type in 2021 is 2,610 rubles (7,500 rubles * 2.9% * 12 months).

In 2021, the amount of voluntary insurance contributions of individual entrepreneurs for disability and in connection with maternity will be calculated from the minimum wage established by the Government on January 1, 2021 and will be (minimum wage 9,489 rubles × 2.9% × 12 months) = 3,300 rubles.

Input data

Today, individual entrepreneurs must pay contributions on all payments that are accrued in favor of individuals when organizing and conducting labor relationships on the basis of work performed or services provided (in accordance with Article 419, paragraph 1 of the Tax Code of Russia). In addition, any individual entrepreneur is also obliged to transfer insurance premiums for himself (according to Article 430 of the Tax Code of Russia).

• pension insurance;
• health insurance.

In this case, each individual entrepreneur will have to send insurance money for himself without fail. In other words, he must do this as if he were conducting the activities of an individual entrepreneur, even if he does not earn even a ruble in the reporting year. This point is regulated by Article 430 of the Tax Code of Russia, and this approach is being used in 2018.

There are also insurance deductions that occur in the event of temporary disability, as well as in the event of maternity. These are two types of insurance premiums for individual entrepreneurs, which, based on the general rule, entrepreneurs do not pay (according to Article 430, paragraph 6 of the Tax Code of Russia). However, you can pay such fees yourself if you wish. This point is provided for and regulated in Article 4.5 of the Federal Law under number 255 of December 29, 2006.

But does it make sense to pay taxes yourself, of your own free will? This is done for various cases. For example, if you fall ill, you can receive benefits from the Social Insurance Fund.

Payment of insurance premiums for 2021: which BCCs

To which KBK and in what time frame does an individual entrepreneur need to transfer insurance premiums “for himself” for 2021?

KBK for payment “for yourself” (if income is no more than 300,000 rubles)

Contributions in the form of fixed payments for 2021 must be paid by the individual entrepreneur no later than January 9, 2021 (postponement from December 31, 2017), and in the form of one percent in excess of 300,000 rubles - no later than July 2, 2021 (postponement from July 1 - Sunday) .

The total amount of fixed insurance premiums for 2021 is RUB 27,990. Of these, RUB 23,400 is for OPS. and for compulsory medical insurance – 4,590 rubles. (letter of the Federal Tax Service dated October 25, 2021 No. GD-4-11/21642).

KBC fixed contributions for 2021 for individual entrepreneurs for themselves in 2018

KBK for payment “for yourself” for yourself (if income is more than 300,000 rubles)

Insurance premiums for the amount exceeding 300,000 rubles for 2021 must be transferred no later than July 2, 2021 (since July 1, 2018 falls on a Sunday).

Payment amount for income within 300,000 rubles. and above this limit they count differently. In addition to the known amount of payments of 23,400 rubles. There is also a variable part. It is calculated at a rate of 1 percent of income over 300,000 rubles. Because of this, entrepreneurs have questions about the code when drawing up a payment order. KBC for insurance premiums for individual entrepreneurs for themselves with income over 300,000 rubles. – 182 10210 160.

General KBK table for paying contributions “for yourself”

The following is a summary table with all the necessary BCCs that may be required for individual entrepreneurs to pay fixed insurance premiums “for themselves” in 2021: