Social insurance contributions are mandatory payments that must be made by all organizations and individual entrepreneurs. Payment of social insurance contributions entitles employees to receive various social guarantees. For example, sick leave, free medical care, pensions. Let us consider in more detail when, where and in what amount social contributions should be made.

Who should pay

All employers must pay social contributions. That is, organizations and individual entrepreneurs who have hired at least one employee, as well as individuals who do not have the status of an individual entrepreneur, but who make any payments to employees. In addition, such an obligation is vested in individual entrepreneurs who work for themselves, for example, lawyers, notaries.

Quite often there are situations when one person falls under several categories of payers of insurance contributions. In this case, it is necessary to make insurance premiums for each reason. For example, an individual entrepreneur who has employees. In this case, he must pay for himself and for the workers.

Social security contributions and their types

There are four types of insurance social contributions:

1. Mandatory pension insurance.
2. Compulsory health insurance.
3. In case of temporary disability and motherhood.
4. In case of injury at work and occupational disease.

The IFTS is responsible for the administration of the first three types of social insurance contributions. The FSS is responsible for insurance payments for injuries. The total rate of the first three types is 30%. If the limit value of the base does not exceed 1,150,000 rubles. - for the OPS and 865,000 rubles. - for OSS, then the rates for each insurance social contribution will be:

• OPS - 22%;
• CHI - 5.1%;
• VNiM - 2.9%.

If the value of the base exceeds the established limit, the insurance rates will be as follows:

• OPS - 10%;
• CHI - 5.1%.

At the same time, payments exceeding the size of the marginal base are not subject to insurance premiums for VNiM.

As for payments to the FSS, their rate can range from 0.2 to 8.5%, depending on the class of professional risk, which must be confirmed annually.

IP deductions for yourself

For individual entrepreneurs who make insurance contributions for themselves, fixed amounts are provided. For OPS, if the amount of income does not exceed 300,000 rubles:

• 26 545 rubles — for 2018;
• 29 354 rubles — for 2020;
• 32 448 rubles — for 2020

If the amount of income is higher than the established limit, you will have to pay 1% of the excess amount, but not more than:

• 212 360 rubles — for 2018;
• 234 832 rubles — for 2020;
• 259 584 rubles — for 2020

Deductions for CHI, regardless of the amount of income, are:

• 5840 r. — for 2018;
• 6884 r. — for 2020;
• 8426 r. — for 2020

As for insurance payments in case of VNiM, an individual entrepreneur has the right not to make them “for himself”.

When to pay

Organizations must transfer social insurance contributions on a monthly basis, before the 15th day of the month following the one in which this or that remuneration was accrued. There are other deadlines for individual entrepreneurs:

• OPS, if income is less than 300,000 rubles - until December 31 of the current year;
• OPS, if income is above 300,000 rubles - until July 1 of the next year;
• OMS and VNiM - until December 31 of the current year.

When and where to report

Below is a table showing the types of reporting, the receiving office and the filing deadlines.

A year has passed since control over the payment of insurance premiums was again transferred to the Federal Tax Service. According to officials, the administration of contributions by tax inspectorates has a much better effect on their collection. The Social Insurance Fund was left only to collect contributions in case of injuries and occupational diseases of workers. How to calculate and pay insurance premiums in 2018 - we will tell you all the changes and the latest news on this topic.

How much should IP pay for themselves

First, about the amount of contributions that each entrepreneur must make for himself in 2018, even if he does not conduct real activities or has no business income. The formula for calculating these amounts has changed compared to previous years. Now contributions are no longer tied to the minimum wage, which shows a rapid and significant increase - from 7,500 rubles at the beginning of 2017 to 9,485 rubles at the beginning of 2018.

It is expected that the minimum wage will be equated to the minimum subsistence level already to. If we take into account that this amount is 11,163 rubles, then the previous linkage of the amount of insurance premiums to the minimum wage would have caused a sharp increase in IP payments for itself. To prevent this, the Government decided to set a fixed amount of insurance premiums for 2018.

Law No. 335-FZ dated November 27, 2017 changed the norms of Article 430 of the Tax Code of the Russian Federation, establishing individual entrepreneurs' insurance premiums for 2018 in a fixed amount:

• for mandatory pension insurance 26 545 rubles;
• for compulsory health insurance 5 840 rubles.

Thus, each entrepreneur will have to pay for himself in 2018 at least 32 385 rubles, which, compared with the previous year, means an increase of 4395 rubles. If the entrepreneur was not registered in this capacity for the whole year, then the annual amount is recalculated accordingly.

The rule for calculating the additional contribution for incomes over 300,000 rubles per year has not changed: 1% of the amount in excess of the limit is still charged for pension insurance. There is also a limit on the amount of contributions made by an entrepreneur for his or her pension insurance. The maximum contributions to the PFR in 2018 for an individual entrepreneur are 212,360 rubles: at the rate of 8 * 26,545 * 12 months * 26%. Individual entrepreneurs pay contributions to their social insurance voluntarily for themselves.

The table shows the mandatory payments of the entrepreneur in 2018, calculated according to the new law

The terms for payment of IP payments have partially changed: a fixed amount of 32,385 rubles must be paid no later than December 31, 2018, and an additional 1% contribution can now be paid later - until July 1, 2019, and not until April 1, as it was before.

IP Sergienko A.M. received in 2018 an income of 1.3 million rubles.The additional contribution for pension insurance will be ((1,300,000 - 300,000) * 1%) = 10,000 rubles. That is, the total IP Sergienko A.M. must pay for himself with such an income 42,385 rubles. At the same time, a fixed amount of 32,385 rubles must be transferred no later than 12/31/18, and 10,000 rubles can be paid both in 2018 and before 07/01/19.

For the convenience of paying taxes and insurance premiums, we recommend opening a current account. Especially now, many banks offer favorable conditions for opening and maintaining a current account.

How much do payers of employee contributions have to pay?

According to the new chapter 34 of the Tax Code of the Russian Federation, payers of insurance premiums (except for individual entrepreneurs without employees, notaries, lawyers engaged in private practice) are also persons making payments and other remuneration to individuals. This category includes:

• employers under employment contracts;
• customers under civil law contracts;
• ordinary individuals who are not registered as individual entrepreneurs.

Payers pay contributions at their own expense, and do not withhold them from payments to an individual. In 2018, insurance premium rates remained at the same level and generally amount to 30% of payments to employees. In addition, there are some categories of payers for whom the rate of insurance premiums in 2018 has been significantly reduced. In order to be able to make deductions at these reduced rates, the payer must comply with the mandatory conditions of Article 427 of the Tax Code of the Russian Federation.

Decree of the Government of the Russian Federation of November 15, 2017 No. 1378 established the maximum base for calculating insurance premiums in 2018:

• for pension insurance - 1,021,000 rubles;
• for compulsory social insurance - 815,000 rubles.

Upon reaching these payments (separately for each employee), the payer pays contributions. If the payer is included in the preferential category, then after reaching the marginal base, contributions for pension and social insurance of the employee are not paid. As for payments for health insurance, their tariff does not change when the marginal base is reached.

Insurance premiums in 2018 rates established by the Tax Code of the Russian Federation(table of general and reduced tariffs)

	Pension insurance	Social insurance	Health insurance
Policyholders not eligible for benefits before the contribution base limit is reached		2,9%	5,1%
Non-eligible policyholders after reaching the contribution base ceiling			5,1%
1. Organizations and individual entrepreneurs on the simplified tax system, for certain types of activities (Article 427 of the Tax Code of the Russian Federation) 2. Pharmacies operating on UTII 3. IP on PSN, except for those engaged in trade, catering, rent 4. Non-profit and charitable organizations on the simplified tax system
1. Economic companies and partnerships on the simplified tax system that implement inventions, patents, designs. 2. Or-ga-ni-za-tion and individual entrepreneurs who have entered into agreements with special economic zones for tech-no-to-implemented-ren-che-sky and tourist-sko-re-kre-a-tsi-on -nuyu de-I-tel-no-st	13%	2,9%	5,1%
Accredited IT organizations	8%	2%	4%
Insurers in respect of crew members of vessels registered in the Russian International Register of Ships
Participants of the Skol-ko-vo project in Russia
1. Participants of the free economic zone on the territory of the Republic of Crimea and Sevastopol 2. Residents of the territory of rapid socio-economic development 3. Residents of the free port "Vladivostok"		1,5%	0,1%

Additionally, a contribution is paid to the FSS for compulsory insurance against industrial accidents and occupational diseases (from 0.2% to 8.5%). The terms for transferring contributions for employees have not changed: no later than the 15th day of the month following the reporting one (clause 3 of article 431 of the Tax Code of the Russian Federation).

New contribution reporting

Although since 2017 all functions for monitoring the payment of contributions (except for contributions for injuries) have been transferred to the Federal Tax Service, there remains reporting that must be submitted to the funds.

IN Pension Fund:

• monthly - no later than the 15th day of the month following the reporting one (previously it was before the 10th day);
• once a year personalized accounting information (SZV-Experience) - no later than March 1, 2019 for 2018.

IN Social Insurance Fund:

• updated form, the deadlines are the same - no later than the 20th day of the month following the reporting quarter (on paper) and no later than the 25th day for electronic reporting (with more than 25 employees).

IN tax office surrenders, which combines information that was previously included in the RSV and 4-FSS forms. A single calculation of contributions must be submitted no later than the 30th day following the reporting period (clause 7, article 431 of the Tax Code of the Russian Federation).

All subjects of economic activity, except for taxes, are obliged to pay contributions to the FSS, PFR and FFOMS. From January 1, 2020, the amount of payments has increased, find out about it from the article.

Individual entrepreneurs make deductions consisting of two parts.

Fixed. Since 2020, they do not depend on the minimum wage, with an amount of up to 300,000 rubles of income for pension insurance, a fixed amount of 32,448 rubles must be paid to the Federal Tax Service on December 31, 2020.

Additionally. If the annual income of the entrepreneur exceeds 300 thousand rubles. 1% of the difference + 32,448 rubles is paid. The due date is January 7, 2021.

The fixed amount for medical insurance (paid to the Federal Tax Service) is 8,426 rubles and is paid before 12/31/2020.

For example, for 12 months the amount of 500 thousand rubles was received. Additional fee = (500,000 - 300,000) / 100, that is, another 2 thousand will need to be added to the fixed figure.

When calculating the additional part, all individual entrepreneur incomes are taken into account, regardless of the applicable taxation regime.

The total amount of contributions to the pension fund and health insurance cannot exceed 259,584 rubles.

Funds can be transferred from an account, card or in cash. Payment is accepted both at bank branches and through online services.

When compiling a payment order, it is necessary to correctly indicate the budget classification code (hereinafter BCC):

• 182 102 021 400 611 101 60 - fixed and additional contributions to the Pension Fund of the Russian Federation;
• 182 102 021 030 810 131 60 - contributions to the FFOMS.

If the codes are entered incorrectly, the money will be credited to the account of other payments, this will lead to debt and interest. The numbers are indicated in the corresponding field, if there is none, in the "Recipient" column.

Contributions to the PFR and FFOMS for employees

In 2020, the maximum base for pension contributions = 1,292,000 rubles (Government Decree No. 1407 of November 6, 2019).

Insurance premiums do not have a fixed figure and are calculated at general rates based on salaries, bonuses, vacation pay and other cash compensation:

• in the FIU citizens of Russia - 22% of the total amount of payments per month (limit);
• foreigners who are not skilled workers (temporarily or permanently residing in the Pension Fund) - 10% (over the limit);
• in FFOMS - 5.1%;
• for social insurance 2.9%, as well as contributions for injuries from 0.2 to 8.5% (the coefficient depends on the main activity).

The latter are transferred to the FSS branch, in which the individual entrepreneur is registered as an employer, while indicating BCC - 393 102 020 500 710 001 60. All other payments are sent to the tax account to which the entrepreneur belongs, indicating the following codes:

• pension contributions - 182 102 020 100 610 101 60;
• in case of disability related to childbirth and - 182 102 020 900 710 101 60;
• medical insurance - 182 102 021 010 810 131 60.

Carefully calculate the amounts due to the funds in order to avoid penalties. If it turns out that you mistakenly underestimated the numbers, you will have to pay a fine of 20% of the underpaid amount. Deliberately - then 40%.

Do individual entrepreneurs pay contributions to the FSS

According to the Tax Code, an individual entrepreneur contributes to social insurance:

• If acting as an employer on the basis of. Then the businessman pays fees for all employees and submits reports in the 4-FSS form, in accordance with the general rules.
• An individual entrepreneur may not make contributions for himself, but in this case you should not rely on disability benefits or in connection with childbirth and maternity.
• At will, social contributions are also deducted for hired personnel hired under a civil law agreement.

Fee payment features

There are a number of situations when individual entrepreneurs deduct contributions in an amount less than that established by law or are completely exempt from payments:

• When registering as an individual entrepreneur not at the beginning of the reporting period (for example, in March or August), then the fixed amount will be less. It is calculated from the number of calendar days from the date of registration to December 31.
• Entrepreneurs may not pay the FSS for themselves if they are temporarily unable to work or are on maternity leave.
• Business entities that are located:
  • in military service by conscription;
  • on leave to care for a child under 1.5 years old, a disabled person or a person whose age is more than 80;
  • in a remote area, in connection with the performance of military service by one of the spouses;
  • abroad, in the performance of diplomatic duties of one of the spouses.

To be exempted from payment due to one of these circumstances, it is necessary to submit applications with supporting documents to the regional branches of the relevant funds.

Deadline for payment of fees to the FIU and the FSS

The rules and dates of deductions are regulated by Article 34 of the Tax Code of the Russian Federation.

The fixed part must be transferred before December 31 of the current reporting year. We recommend paying it quarterly, before the date of mandatory transfers to the Federal Tax Service. This will allow you to use and legally reduce their amount. The additional part is paid no later than July 01 of the next year.

Fees for employees and themselves in the FSS are transferred no later than the 15th day of the month following the reporting one.

Attention! Failure to comply with the terms of payment of insurance premiums in accordance with Article 75 of the Tax Code of the Russian Federation threatens not only with a fine, but also with tax, administrative and criminal liability.

Who can apply for the reduced rate

An individual entrepreneur is entitled to a benefit if the following conditions are met:

• annual income - no more than 79 million rubles;
• to carry out the type of activity specified in the list given in paragraph 1 of paragraphs. 5 st. 427 NK;
• the share of profit from it is 70% or more of the total income.

Under such conditions, the entrepreneur has the right to use coefficients: 20% should be deducted to the pension fund, to the FSS - only for injuries, and no fees are paid to the FFOMS.

Conclusion

On January 1, 2018, Federal Law No. 335-FZ of November 27, 2017 came into force, which brought changes to the system for paying insurance premiums. The fixed amount for individual entrepreneurs has become lower and does not depend on the minimum wage.

The maximum figure for pension insurance, on the contrary, has increased.

Changes have been made to the list of activities that allow the use of reduced tariffs and the deadline for transferring additional amounts has been postponed. Everything else remains the same.

Remember that fixed contributions must be paid even with a zero declaration, otherwise the tax office has the right to impose a fine and.

Legal entities and individual entrepreneurs are obliged to make contributions to the budget from the earnings of employees. What taxes and contributions are paid by employees and employers, how many percent of earnings are charged, what is the responsibility for violating the law when paying taxes and contributions - we tell in this material.

Types of deductions from wages

The salary of an employee is the basis for the calculation of contributions and taxes to the budget. Conventionally, such deductions can be divided into 2 categories:

1. Personal income tax (PIT) - withholding is made from income accrued in favor of the employee.

This is a federal tax, but it replenishes the local budget. Due to personal income tax, roads are restored, educational and healthcare institutions are repaired and financed.

1. Insurance premiums for compulsory pension, medical and social insurance - are charged on the wages of employees and paid from the employer's funds.

These deductions are needed to comply with the Constitution of the Russian Federation in terms of realizing the rights of citizens to health care, ensuring social protection and insurance, and providing medical care. Calculation of contributions to the Pension Fund is the guarantor of the employee's future pension.

The procedure for calculating insurance premiums is regulated by Art. 419-431 of the Tax Code of the Russian Federation, Federal Law of July 24, 1998 No. 125-FZ, personal income tax - chapter 23 of the Tax Code of the Russian Federation.

The procedure, terms and features of the payment of personal income tax

Recall that the employer is a tax agent, therefore, he is obliged to calculate and withhold tax from the income of employees.

The amount of VAT is:

• from salaries and other income, except for winnings, prizes and material benefits - 13% for residents, 30% - for non-residents. There is an exception: 13% will be paid by non-residents - highly qualified specialists working in the Russian Federation under a patent and citizens of the EAEU member states;
• 35% - from winnings, prizes and material benefits of residents;
• dividends of residents are taxed at a rate of 13%, non-residents - 15%.

The timing of the transfer of tax on personal income is regulated by paragraph 6 of Art. 226 of the Tax Code of the Russian Federation:

• Personal income tax on vacation and sick pay is paid in the month of their payment, no later than the last day of the month;
• from other income - on the day following the day of payment.

Easing the tax burden on personal income tax is the provision of standard, social, property and other deductions.

Periods and procedure for paying insurance premiums

The calculation of insurance premiums from wages is the responsibility of the employer, regulated by Chapter 34 of the Tax Code of the Russian Federation. The applied tariffs are regulated by articles 425-430 of this code.

In 2019, the following rates for insurance premiums apply:

• pension contributions from incomes less than 1 million 150 thousand rubles. withheld at a rate of 22%;
• from income above the specified amount - 10%.

Health insurance premiums are charged at 5.1%.

Contributions for social insurance in cases of temporary disability, maternity are transferred from incomes of less than 865 thousand rubles. in the amount of 2.9%; if the mentioned amount of income is exceeded, the rate is 0%. For foreign citizens temporarily staying in Russia who are not highly qualified specialists, a rate of 1.8% is applied.

The payment deadline is set no later than the 15th day of the month following the reporting period.

Employers are also required to transfer "traumatic" insurance premiums from industrial accidents and occupational diseases to the FSS. The rate varies from 0.2% to 8.5%, depending on the presence of disabled employees, the degree of risk of production activities. Note that an individual entrepreneur in a single person is not required to pay this type of contribution, the obligation arises when an employee is hired.

The calculation of wages and insurance premiums must be made separately for each employee and for each type of contribution.

Calculation example

An employee at an enterprise of the 1st class of occupational risk earned 20 thousand rubles in a month. He has 1 child (standard deduction - 1400 rubles). The accountant performed the calculation:

20,000 * 22% = 4400 rubles. - in the FIU;
20,000 * 2.9% \u003d 580 rubles. - in the FSS;
20,000 * 5.1% \u003d 1020 rubles. - in the MHIF;
20,000 * 0.2% \u003d 40 rubles. - Injury fee.

From the wage fund, the total contributions for all employees on 4 payment orders will be transferred.

Personal income tax will be: (20,000 - 1400) * 13% = 2418 rubles.
Amount to be issued to an employee: 20,000 - 2418 = 17,582 rubles.

What income is not taxable

Articles 217 and 422 of the Tax Code of the Russian Federation state that personal income tax and insurance premiums are not withheld from the following payments:

• financial assistance up to 4,000 rubles (considered a cumulative total for the year);
• payments for sick leave, pregnancy and childbirth, child care;
• a one-time allowance at the birth of a child;
• payment to an employee due upon the death of a close relative;
• in case of daily payments, the amount is exempted from personal income tax at the rate of 700 rubles per day (for business trips within the Russian Federation), for business trips abroad - at the rate of 2500 rubles per day, etc.

For the proper accrual and processing of payments to the FSS and the PFR, receiving reports from individual entrepreneurs and legal entities, offsetting payments, collecting debts, imposing penalties for late or non-payment, insurance premiums are administered, which has been handled by the Federal Tax Service since 2017.

Types of responsibility

For delay or non-payment of taxes and contributions from wages, tax, administrative, and in some cases criminal liability occurs.

A tax agent or individual entrepreneur is punished with a fine of 20-40% of the specified payment (Article 122 of the Tax Code of the Russian Federation). In case of delay in payment, penalties are charged for each day of delay (Article 75 of the Tax Code of the Russian Federation).

Criminal liability for the insured occurs in case of deliberate evasion of payment of contributions or a large amount of debt. So, entrepreneurs and legal entities face a fine of 100 to 300 thousand rubles (from 200 to 500 thousand rubles, if the debt is especially large), forced labor or imprisonment. The terms and amount of punishment depend on the severity of the crime.

Important!

Responsible are those entrepreneurs who have not filed reports, forgot to file it, or have not been working as an individual entrepreneur for a long time, because the obligation to pay insurance premiums remains until the moment the individual entrepreneur is deregistered. For example, an entrepreneur who has not submitted a declaration can receive contributions from the IFTS in the amount of 8 minimum wages (income of an individual entrepreneur is not confirmed).

Since 2018, an amnesty has been introduced for debts and penalties on taxes formed before January 01, 2015, and insurance premiums until January 01, 2017. It applies only to those businessmen who did not submit information to the FIU about their income for these periods. The amnesty does not apply to insurance premiums for oneself and employees of individual entrepreneurs, they must be paid.

For example, cooperation with our company provides for regular reconciliation with the IFTS and extra-budgetary funds, which is included in the standard for providing accounting services.

Order service

Individual entrepreneurs had to pay insurance premiums for themselves for 2019 no later than 12/31/2019.

1. Fixed payment IP-2019: contributions to CHI

The size of the fixed-si-ro-van-no-go payment of the IP in 2019 according to the fees for the obligatory medical-di-qing-stra-ho-va-nie with -stav-la-et 6884 rub.(subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation).

2. Fixed payments of IP in 2019: contributions to the OPS

Ab-so-lut-but all IP, not-vi-si-mo from the time-me-ra in-lu-chen-no-go in 2018 to-ho-yes, we must re-re-number- pour a contribution to the OPS for yourself in times-me-re 29354 rub.(clause 1 clause 1 article 430 of the Tax Code of the Russian Federation).

Thus, in total, each individual entrepreneur will have to pay insurance premiums:

• at least in the amount of 36,238 rubles. (29,354 rubles + 6,884 rubles), provided that he is registered as an entrepreneur throughout 2019;

3. IP contributions: 1% contribution

If the annual income of the IP is pre-you-sit 300,000 rubles, then the pre-pri-ni-ma-tel should be re-re-number-pour into the budget, in my opinion, fix-si -ro-van-no-go contribution to the OPS, contribution to the obligatory pen-si-on insurance in the amount of 1% of the amount to-ho -yes, pre-you-sha-yu-schey 300 thousand rubles.

At the same time, Na-lo-go-vym ko-dek-som is usta-nov-le-na the max-si-mal amount of contributions to the OPS for oneself (fik-si-ro-van contribution + 1% th installment), someone-ruyu IP must re-re-number for a year (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation). So, the total amount of contributions to the OPS for itself cannot exceed eight times the fixed-si-ro-van-no-th-time-measure of the fear contributions owls, ust-new-len-no-go for a definitive year. That is, the maximum amount of the contribution to the OPS, someone must pay the IP for 2019, amounts to 234,832 rubles. (29,354 rubles x 8), and the maximum amount of a 1% fee is RUB 205,478(234,832 rubles (total max-si-small amount of contributions to the OPS IP for 2019) - 29,354 rubles (fixed-si-ro-van contribution to the OPS for 2019 )).

The maximum in the amount of IP contributions for 2019 is 241,716 rubles. (234,832 rubles + 6,884 rubles). An individual entrepreneur will make such pension contributions with an annual income of more than 20.5 million rubles.

The payment of contributions from an individual entrepreneur is mandatory even in the absence of entrepreneurial activity and income from it.

There are only five situations in which you can not pay contributions:

1. The period of care of one parent for each child until the child reaches the age of one and a half years, but not more than six years in total.
2. The period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years.
3. Conscription service in the army.
4. The period of residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities, but not more than five years in total.
5. The period of residence outside the Russian Federation with a spouse sent to work of a diplomatic, consular, representative nature, but not more than five years in total.

IP contributions for yourself	2017	2018	2019	2020
For pension insurance, rub.	23 400,00	26 545,00	29 354,00	32 448,00
For medical insurance, rub	4 590,00	5 840,00	6 884,00	8 426,00
Total mandatory contributions, rub.	27 990,00	32 385,00	36 238,00	40 874,00

Even prison does not exempt entrepreneurs from paying insurance premiums: LETTER from the Ministry of Finance of Russia dated April 1, 2019 No. 03-15-07 / 22334 "On exemption from payment of insurance premiums by individual entrepreneurs who do not carry out entrepreneurial activities while under house arrest or places of deprivation of liberty"

Newly created individual entrepreneurs must pay contributions for an incomplete year (after all, it is almost impossible to register with the tax office on January 1).

IP contributions for an incomplete year decrease in proportion to calendar months and days from the moment of registration of IP.

You can calculate the insurance premiums of individual entrepreneurs to the Pension Fund and the Federal Compulsory Medical Insurance Fund in the calculator for calculating insurance premiums.

You can fill in payment orders and receipts through the "Pay taxes" service onwebsite of the Federal Tax Service.

Select the document you want to complete. The payment order is intended for payment from your current account, while we fill out a receipt for payment through the bank's cash desk or terminal. However, it will also be possible to pay for it using the State Services portal or online banking from a bank card.

OKTMO is also indicated - this is the location code of the entrepreneur. The service allows you to determine OKTMO at your address.

You can put down the required CCC or select the Type of payment "Insurance contributions" and the name of the payment - to the Pension Fund and the Federal Compulsory Medical Insurance Fund, the CCC will be filled in automatically.

When paying contributions for themselves in 2019, individual entrepreneurs must indicate the following BCC in the payment order:

Fill in the rest of the details of the payment document. Please note that IP for contributions does not have such periods as a month or a quarter, so you need to set tax period year.

Choose a payment method and generate a payment document.

Now you can go to the bank and pay receipts.

Note! Payment of pension contributions in the amount of 1% from incomes over 300 thousand rubles is made according to the same CCC as indicated above in the receipt. There is no separate CCC for 1% payments since 2017.