Change the regulation on the remuneration of employees. Regulations on wages

Until 2017, fixed insurance payments were made to the Pension Fund of the Russian Federation. Due to amendments to the legislation, each individual entrepreneur registered in the territory of the Russian Federation is obliged to regularly make payments to the Federal Tax Service. This topic and its aspects will be discussed in more detail in the article.

What contributions to the Pension Fund does the IP make?

Since last year, the IP has not transferred fixed insurance payments to the Pension Fund. According to Article 7 of Part 1 of Federal Law No. 212-FZ, adopted on July 24, 2009, an individual entrepreneur is obliged to make insurance premiums both from payments to employees working for an entrepreneur and for himself. It should be noted that in the absence of any income or the suspension of business activities (without closing the IP), the obligation to pay all contributions from the IP is not removed.

For individual entrepreneurs, 2 types of deductions are established:

• fixed payments to the Federal Tax Service;
• insurance contributions to the FFOMS.

In addition, payments on a voluntary basis are also provided - for example, a contribution to the Social Insurance Fund. Such fixed contributions are made to receive social benefits for the period of disability, etc.

Amount of pension payments

For 2018, the amount of pension payments was cut - some changes were made to chapter No. 34 "Insurance contributions" dated November 27, 2017 No. 335-FZ. In this regard, the amount of fixed payments is no longer tied to the minimum wage (minimum wage).

The amount of contributions to the Federal Tax Service from individual entrepreneurs with an income of up to 300 thousand Russian rubles, the amount of contributions for oneself is:

• RUB 26,545 in the Federal Tax Service;
• 5 840 rub. in FFOMS.

IP also makes insurance payments for employees. For 2018, the maximum income of employees is:

• for OPS - 1,021,000 rubles;
• for social insurance - 815 thousand rubles.

If the above fixed value is exceeded, the applied tariff for the TSO is reduced and is equal to 10% instead of 22%. A tariff of 5.1% is set for medical insurance, and 2.9% for OSS.

Calculation of income exceeding 300 thousand rubles for different taxation systems

For self-employed population not making payments to individuals

A fixed amount of insurance premiums for compulsory pension and compulsory health insurance has been established for you.

How is the income from which 1% is calculated for the calculation of contributions determined? Those who pay personal income tax, apply the simplified taxation system and the unified agricultural tax, take into account the income they actually received from entrepreneurial activities. For "sponsors" the basis for calculating 1% of the amount of income exceeding 300,000 rubles will be imputed income, for "patenters" - potentially receivable income. For those who use several taxation regimes, incomes for different regimes are summed up.

The procedure for determining the amount of insurance premiums for the OPT based on the amount of income of payers of insurance premiums who do not make payments and other remuneration to individuals with an income of more than 300 thousand rubles

If the income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums in The Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the payer's income in excess of 300 thousand rubles. for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ increased by 12 times (154,851.84 rubles in 2016).

Regulatory framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that, in order to apply the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the amount of the payer's income is determined as follows:

1) for payers paying personal income tax (hereinafter referred to as personal income tax) - in accordance with Article 227 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation);

2) for payers applying the system of taxation for agricultural producers (single agricultural tax) (hereinafter referred to as UAT) - in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers applying the simplified taxation system (hereinafter referred to as the USN), in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers paying a single tax on imputed income for certain types of activities (hereinafter - UTII) - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent system of taxation (hereinafter referred to as PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one taxation regime, taxable income from activities is summed up.

In this case, the amount of income of the payer should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the totality of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of income potentially receivable during the term of the patent (Article 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified tax system - the amount of income received by him from entrepreneurial activities or from private practice (accordingly, articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers using UTII or PSN are guided, respectively, by the amount of imputed or potentially receivable income, the procedure for determining which is established by the Tax Code of the Russian Federation. At the same time, the amount of income actually received by payers from entrepreneurial activities does not matter.

As for such tax regimes as personal income tax, unified agricultural tax and simplified tax system, then, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, one should take into account the amount of income actually received by them from doing business or from engaging in private practice, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers applying the Unified Agricultural Tax or the simplified tax system, respectively, one should take into account the income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined on the basis of data provided by the tax authority at the place of registration of the payer of insurance premiums. If several taxation regimes are applied, then the income from activities should be summed up. These rules are established by Part 8 of Article 14 of the Federal Law of July 24, 2009, Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, the territorial bodies of the PFR form the obligations of payers in terms of the amount of a fixed insurance premium, which is payable in accordance with paragraph 2 of part 1.1 of Article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers applying the simplified tax system are endowed with equal rights and obligations and are not considered depending on the object of taxation they have chosen: “income” or “income reduced by the amount of expenses”. In this connection, the calculation of a fixed amount of insurance premiums for compulsory pension insurance based on the amount of the payer's income does not depend on the object of taxation under the simplified tax system.

Contributions calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of the debt using electronic service "Cabinet of the payer".

Self-employed persons must transfer contributions to the PFR budget by payment orders without distribution to funded and insurance pensions. This is due to the fact that the distribution of insurance premiums for funded and insurance pensions is carried out by the Pension Fund of the Russian Federation on the basis of information from individual personalized accounting and the pension option chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, with income for the billing period in excess of the income limit (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount with two payment orders:

Fixed amount RUB 19,356.48 (2016) for BCC 392 1 02 02140 06 1100 160 and

1% of the excess amount on BCC 392 1 02 02140 06 1200 160, but not more than 154,851.84 rubles.

The amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums, increased by 12 times (with the exception of heads of peasant (farmer) households) .

For the heads of peasant farms, a special procedure for paying insurance premiums has been established, according to which the heads of peasant farms pay insurance premiums to the PFR budget in a fixed amount for themselves and for each member of the peasant farm. At the same time, the fixed amount of the insurance premium is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the rate of insurance premiums to the relevant state non-budgetary fund, established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the peasant farm, including the head of the peasant farm.

IMPORTANT! For the self-employed Since January 1, 2016, for the purpose of separate accounting of insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CBC used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount.

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory pension insurance in a fixed amount credited to the PFR budget for the payment of an insurance pension (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the budget of the MHIF (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount (the budget of the territorial fund - for the billing periods of 2010-2011 inclusive):

The above CCCs are also used to pay off debt on insurance premiums for compulsory pension insurance in a fixed amount and for compulsory health insurance in a fixed amount, formed before 01/01/2016, as well as the corresponding penalties accrued before 01/01/2016 on such debt ( for the billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums belongs simultaneously to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each reason.

Tariffs for compulsory pension insurance

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e. the last day of payment is the 15th day) following the billing month. If the last day of the term falls on a weekend or non-working holiday, then the expiration date of the term is the next working day following it. Insurance premiums accrued but not paid on time are recognized as arrears and are subject to recovery.

CCC for the payment of insurance premiums for compulsory health insurance, credited for the payment of an insurance pension:

IMPORTANT! Citizens from among the self-employed population, making payments to individuals, provide the Pension Fund with reports on insurance premiums for mandatory pension and compulsory health insurance, as well as individual personalized accounting information for each insured employee. Reporting is submitted quarterly, before the 15th day of the second calendar month following the reporting period:

• until May 16, 2016 for the 1st quarter of 2016;
• until August 15, 2016 for the first half of 2016;
• until November 15, 2016 for 9 months of 2016;
• until February 15, 2017 for 2016.