Insurance premiums for individual entrepreneurs “for themselves” in 2022: how much to pay to the Federal Tax Service

What contributions should individual entrepreneurs pay for employees and “for themselves” in 2022?

In 2017, 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). However, at the same time, in 2022, individual entrepreneurs must transfer insurance premiums “for themselves”:

• for pension insurance;
• for health insurance.

It is worth noting that individual entrepreneurs are obliged 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. In 2022, this applies to all individual entrepreneurs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).

There are also insurance premiums in case of temporary disability and in connection with maternity. As a general rule, individual entrepreneurs do not pay them in 2022 (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions, as before, 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 the appropriate benefit from the Social Insurance Fund.

Entrepreneurs will not pay insurance premiums for injuries in 2022. Payment of these contributions by individual entrepreneurs is not provided even on a voluntary basis.

What values ​​to consider

In order for an individual entrepreneur to calculate fixed insurance premiums “for himself”, which must be transferred in 2022, it is necessary to take into account the values ​​of certain indicators (Article 430 of the Tax Code of the Russian Federation):

• Minimum wage at the beginning of the calendar year. At the beginning of 2022, the minimum wage is 7,500 rubles (as of January 1, 2016, the minimum wage was 6,204 rubles). See “Minimum wage from January 1, 2022”;
• tariffs of insurance contributions to the relevant fund. For 2022, the tariffs are as follows: in the Pension Fund - 26%, in the Federal Compulsory Medical Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9%;
• the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).

Pension insurance contributions of individual entrepreneurs in 2017

The amount of fixed pension insurance contributions that an individual entrepreneur must pay “for himself” for the entire year 2022 can be determined using the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

Now let’s calculate the amount of pension insurance contributions that individual entrepreneurs will need to transfer “for themselves” in 2022, and also see how much the amount of fixed insurance contributions has increased compared to 2016.

The annual income of individual entrepreneurs for 2022 is less than 300,000 rubles

If the annual income of an individual entrepreneur for 2022 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.

It turns out that in 2022, the fixed amount of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation, compared to 2016, increased by 4,043.52 rubles (23,400 rubles - 19,356.48 rubles).

The annual income of individual entrepreneurs for 2022 is more than 300,000 rubles

If the annual income of an individual entrepreneur for 2022 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount is required to be transferred to the Pension Fund.

Let's give an example of a calculation. Example. The income of individual entrepreneurs for 2017 amounted to 985,000 rubles. This is more than 300,000 rubles, so you need to transfer an additional amount of contributions. The total excess amounted to 685,000 rubles (985,000 rubles – 300,000 rubles). The amount of the additional contribution will be 6,850 rubles (685,000 rubles × 1%). In total, for 2022 you need to pay pension contributions in the amount of 30,250 rubles (23,400 rubles + 6,850 rubles).

Maximum amount of pension contributions in 2022

For 2022, paragraph 1 of Article 430 of the Tax Code of the Russian Federation defines the formula by which the maximum amount of pension contributions is calculated. You will not need to make contributions beyond this amount. Here is the formula:

Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2016, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).

From April 23, new BCCs for individual entrepreneur contributions are in effect

The fixed payment is calculated using the formula:

(Income of individual entrepreneurs - 300,000 rubles)* 1%.

Those. if in 2022 the income of an individual entrepreneur is 10,000,000 rubles, then the amount of the fixed payment to the Pension Fund will be 97,000 rubles. ((10,000,000 - 300,000)*1%). The total amount of fiduciary insurance contributions to the Pension Fund for 2022 for this individual entrepreneur will be 120,400 rubles. (23400 +97 000).

If the income of an individual entrepreneur for 2022 is 19,020,000 rubles. and more, then the amount of fixed insurance contributions to the Pension Fund for 2022 will be 187,200 rubles. ((19,020,000 -300,000)*1%)), which the individual entrepreneur must pay before January 9, 2018 (December 31, 2022 is a day off) in the amount of 23,400 rubles. and until July 2, 2022 in the amount of RUB 163,800.

We recommend that individual entrepreneurs in Uroshchenka pay fixed insurance premiums for 2022 to the Federal Tax Service by December 31, 2022. In this case, the taxes paid can be reduced to 100% or the contributions can be taken into account in expenses.

The amount of insurance premiums for the billing period is determined in proportion to the number of calendar months, starting from the month of beginning (completion) of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Medical insurance premiums for individual entrepreneurs in 2017

The amount of medical insurance contributions to the FFOMS in 2022 does not depend on the income of individual entrepreneurs (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). To calculate medical contributions in 2022, the following formula is used:

It turns out that in 2022 you will need to pay medical contributions by 793.15 rubles (4,590 rubles - 3,796.85 rubles) more than in the previous year.

Using updated KBK for individual entrepreneurs: the essence of the changes

In the specially designated field 104 the BCC is indicated. This is a twenty-digit number. It is needed to group items of the state budget and correlate contributions and taxes to the supervisory institution. From January 1, 2022, the Federal Tax Service became the administrator of not only tax collections, but also a number of contributions. Therefore, insurance premiums should be paid according to other BCCs. Individual entrepreneurs must now send the fixed payment for 2022 not to the Pension Fund and the Social Insurance Fund, but to the tax office in accordance with registration. Moreover, the codes will be different for payments for the previous and current years. The situation is this:

The codes for paying off fines and penalties for these categories of contributions have also changed. They are also under the supervision of the tax authorities.

The abundance of codes can cause confusion, so let’s look at a specific example to avoid misunderstandings:

Ivanov did not transfer 1,500 rubles over the past year. towards the obligatory payment, and on top of it he owes another 250 rubles. He wants to immediately pay the fee for the current year in the amount of 23,400 rubles. Can Ivanov transfer all amounts at once? What KBK should he use?

For each contribution you will have to make a separate payment. In this case, you will have to enter the following codes in line 104:

• 182 1 0200 160 – 1500 rub. (KBK for mandatory payment of 2016, paid in 2022);
• 182 1 0200 160 – 250 rub. (KBK for a fixed payment that must be paid for 2016 from the excess amount until April 3);
• 182 1 0210 160 – 23 400 rub. (KBK for current individual entrepreneur contributions 2017).

Individual entrepreneur contributions for disability and in connection with maternity in 2022

As we have already said, this type of contribution is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2022. To calculate the amount of voluntary contribution for this type of insurance for 2017, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006.

Total, in 2022, voluntary contributions of individual entrepreneurs to the Social Insurance Fund increased by 451.01 rubles (2,610 rubles - 2,158.99 rubles).

For whom have the updated BCCs been introduced?

Private entrepreneurs are required to make insurance payments for themselves every year. The businessman pays a specific amount depending on the established minimum wage. For 2016, funds had to be sent before January 9, 2022 (the constant date was December 31, but due to the holidays it was shifted). If income exceeds the established limit, you have to send an additional amount from the amount exceeding 1%. For the previous year, they can be paid until April 3.

But where exactly should individual entrepreneurs’ fixed payments go in 2017? Which KBK administrator should he use? If a businessman managed to send money in 2016, then he had to make payments to the Pension Fund and the Federal Compulsory Medical Insurance Fund using the old codes. When transferring funds in the current period, he will have to enter new values, and the recipient of the contribution will be the Federal Tax Service. It is no longer possible to draw up and send payments under compulsory medical insurance and compulsory medical insurance in favor of the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

If individual entrepreneur status was acquired or lost in 2017

In 2022, 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. However, there are still some peculiarities in calculating insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.

Example conditions and rules for counting days

The person received individual entrepreneur status on February 16, 2022. However, on November 14, 2017, 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 an individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2022? Let me explain.

So, the status of individual entrepreneur is acquired and lost during 2022. 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 2022, fixed contributions of individual entrepreneurs must be calculated from February 17, 2022;
• 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 2022 (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 2022 from November 1 to November 13.

Formulas for calculations

The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2022 can be determined using the following formula:

To calculate pension and medical contributions in 2022 for each full month of activity as an individual entrepreneur, use another formula:

Using the above formulas, you can calculate the insurance premiums that will need to be paid by an individual entrepreneur who received status on February 16, and lost it on November 14, 2022.

Example of calculation of contributions for 2022

So, first, let’s calculate insurance premiums for partial months of doing business in 2022. In our example, these are February and November. For these days we need to count the days of activity.

Total amount: summing up

Total fixed insurance premiums for individual entrepreneurs “for themselves” in 2022, which began and ceased operations, will be:

• pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
• medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

Since the individual entrepreneur received income in the total amount of 1,100,000 rubles during the period of its activity in 2022, it is required to transfer an additional pension contribution from an amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles – 300,000 rubles). The amount of pension contributions for income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).

In total, the total amount of pension contributions in 2022 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum pension contribution established for 2017. The maximum amount of pension contributions in 2022 is 187,200 rubles (we wrote about it above).

General taxation system (OSNO)

Until December 2016 inclusive

Now there is a clear instruction for entrepreneurs on OSNO to take into account income in accordance with Article 227 of the Tax Code of the Russian Federation. But even after studying this norm, individual entrepreneurs and accountants are often left with the question: what is meant by income - revenue, or the difference between revenue and professional deductions? The answer can be found in the explanations of officials and judicial practice. Thus, the Ministry of Finance of Russia in letter dated 06.06.16 No. 03-11-11/32724 indicated: an entrepreneur’s income on OSNO is his revenue, not reduced by deductions. This means that contributions to the Pension Fund should be considered as a percentage of all taxable income without taking into account professional deductions (see “The Ministry of Finance announced how an entrepreneur can determine the amount of his income on the OSNO in order to pay contributions to the Pension Fund “for himself””). The same conclusions are contained in the letter of the Ministry of Labor dated December 18, 2015 No. 17-4/OOG-1797. A similar position is taken by the Supreme Court (see “Supreme Court: Individual entrepreneurs on OSNO calculate insurance premiums “for themselves” based on all income subject to personal income tax without taking into account expenses”).

Example 1

During 2016, IP Ershov received revenue in the amount of 500,000 rubles.

Ershov’s professional deductions for this year amounted to 300,000 rubles.

The fixed part of pension contributions “for oneself” is equal to RUB 19,356.48. (RUB 6,204 × 26% × 12 months).

The portion of contributions calculated from the amount of income is equal to 2,000 rubles ((500,000 rubles – 300,000 rubles) x 1%).

The total amount of pension contributions for 2016 is equal to 21,356.48 rubles (19,356.48 + 2,000).

In 2022 and beyond

Starting in 2022, the situation will change. This is due to the fact that when calculating contributions “for themselves”, entrepreneurs on the general system will be guided by subparagraph 1 of paragraph 9 of Article 430 of the Tax Code of the Russian Federation. According to this norm, income will be determined in accordance with Article 210 of the Tax Code of the Russian Federation, which is devoted to the tax base, that is, the difference between income and deductions. This means that individual entrepreneurs will begin to calculate pension contributions not from the amount of income, but from the difference between income and professional deductions. This was confirmed by the Ministry of Finance of Russia in a letter dated October 25, 2016 No. BS-19-11 / [email protected] (see “Starting from 2022, the income of individual entrepreneurs on OSNO for the purpose of paying contributions to the Pension Fund “for themselves” will be determined taking into account expenses”) .

Suspension of activities in 2017

It happens that an individual entrepreneur does not lose his status, but simply suspends his activities for some reason. The Tax Code of the Russian Federation, as amended, effective from 2022, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums “for themselves” during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 – 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”. These periods include:

• time of military service under conscription;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;
• the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
• the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.

You can avoid paying contributions in 2022 for these periods only if no business activity was carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2022 an individual entrepreneur wants not to pay insurance premiums, for example, for the period of child care, then during this period he should not have transactions on the current account. At least, this is the conclusion that suggests itself (although the condition of the absence of transactions on accounts is not directly stipulated in the Tax Code of the Russian Federation).

The procedure for exempting individual entrepreneurs from paying fixed insurance premiums for the periods listed above (for example, for periods of child care) in 2022 is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarification on this issue.

Deadlines for payment of insurance premiums in 2017

Mandatory pension and medical contributions “for yourself” must be paid no later than December 31, 2022. That is, no later than December 31, 2022, it is necessary to transfer (if the activity was carried out all year) - clause 2 of Art. 432 Tax Code of the Russian Federation:

• pension contributions – 23,400 rubles (7,500 rubles × 26% × 12 months);
• medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).

Individual entrepreneurs have the right to transfer fixed amounts in 2022 either in one payment (at a time) or in installments (for example, monthly or quarterly). However, December 31, 2022 falls on a Sunday, so the deadline for paying contributions for 2022 is postponed to the first working day of 2022 - January 9 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

For pension contributions that are paid on income exceeding RUB 300,000, the payment deadlines are different. Additional fixed contributions in excess of this amount must be paid no later than July 2, 2022 (postponement from July 1 - Sunday) - clause 2 of Art. 432 of the Tax Code of the Russian Federation. Also see “New deadlines for paying fixed insurance premiums for yourself from 2018“.

If an individual entrepreneur ceases its activities in 2022, pension and health insurance contributions “for oneself” will need to be paid on time: no later than 15 calendar days from the date of deregistration with the tax office as an individual entrepreneur.

If an individual entrepreneur will pay voluntary contributions for temporary disability in 2022, then they must be paid on time, no later than December 31, 2022 (Part 4, Article 4.5 of Federal Law No. 255-FZ of December 29, 2006).

How much insurance premiums to pay “for yourself”

Mandatory pension and medical contributions

In general, individual entrepreneurs without employees are required to pay contributions to pension and health insurance (hereinafter we will call them pension and medical contributions).
Contributions consist of two parts: fixed and additional, which depends on the income of the entrepreneur. The fixed portion must always be paid, even if the individual entrepreneur did not conduct business for the entire year and did not receive income. In 2022, the fixed part of contributions is 32,385 rubles. Of them:

• 26,545 rubles - for pension insurance;
• 5,840 rubles - for medical insurance.

Only pension contributions have an additional part. It is 1% of the amount of income that exceeds 300,000 rubles. In this case, the total amount of pension contributions cannot exceed eight times the fixed amount of such contributions. That is, in 2018 the maximum amount of pension contributions is 212,360 rubles (26,545 rubles × 8).

Example

The annual income of an individual entrepreneur for 2022 amounted to 1 million rubles. In this case, the additional part of the pension contributions will be equal to 7,000 rubles. (1% x (RUB 1,000,000 – RUB 300,000)). And the total amount of insurance premiums for 2022 will be 39,385 rubles (26,545 rubles + 7,000 rubles + 5,840 rubles).

Calculate contributions “for yourself” with tax according to the simplified tax system or patent Fill out for free

If the individual entrepreneur has not been registered since the beginning of the year, the amount of contributions is determined in proportion to the number of calendar months and days in which the activity was carried out. If the individual entrepreneur is “closed” during the year, the amount of contributions will also be less.

How to determine income for calculating pension contributions

The amount of income from which the additional part of pension contributions is calculated is determined depending on the tax regime of the individual entrepreneur:

• OSNO - all income on which you pay personal income tax (minus professional deductions, that is, business expenses confirmed by documents);
• The simplified tax system is the same income on which you pay a single “simplified” tax. Typically this is a payment received from customers for goods and services. But there are also non-operating incomes, for example, interest on deposits and material benefits;
• UTII is imputed income, which is easiest to determine this way: add up the indicators on line 100 in the UTII declarations for each quarter of the year.
• PSN is the potential income established in the region for your type of activity. The amount of potential income must be adjusted if you purchased a patent for a period of less than a year.

If you combine several taxation systems, you need to add up the income for each of them.

Also see “Insurance premiums for individual entrepreneurs: how an entrepreneur can determine income and calculate contributions “for himself” according to the current rules in 2017.”

Voluntary social contributions

In addition to pension and medical contributions, there are also contributions for insurance in case of temporary disability and in connection with maternity. Individual entrepreneurs pay social contributions “for themselves” only on a voluntary basis. That is, an entrepreneur without employees can refuse this type of insurance and not pay contributions to the Social Insurance Fund. But if he wishes, he has the right to insure himself, and then he will have to make fixed payments. In 2022, their value is 3,302.17 rubles.

How Elba can help you calculate your contributions

The easiest way to calculate the amount of insurance premiums is in a web service for individual entrepreneurs, for example, in “Kontur.Elbe”. “Elba” will calculate contributions taking into account the date of registration as an individual entrepreneur and your income, reduce the tax on insurance premiums, remind you of the deadlines for paying contributions and prepare payment slips with current details.

Rice. 1

Where should individual entrepreneurs pay insurance premiums in 2017: new KBK

Since 2022, insurance premiums, including those paid by individual entrepreneurs, are administered by the Federal Tax Service. Accordingly, from 2017, insurance premiums of individual entrepreneurs must be transferred to the Federal Tax Service for new BCCs. Moreover, insurance premiums for individual entrepreneurs for 2016 (from income exceeding 300,000 rubles), apparently, will need to be transferred to the new KBK. However, new BCCs have not yet been approved. Let us recall that in 2016 the BCC for payment of pension and health insurance contributions were as follows:

• 392 1 02 02140 061100 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated on income less than 300,000 rubles);
• 392 1 02 02140 061200 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated from income over 300,000 rubles);
• 392 1 0211 160 – insurance premiums for compulsory health insurance in a fixed amount.

Also see “KBK for individual entrepreneurs in 2022“.

What are fixed individual contributions

Fixed contributions are payments made by individual entrepreneurs “for themselves.” A fixed payment is established annually and is mandatory for all registered individual entrepreneurs.

In 2022, the mandatory payment consists of two parts - the first, which is paid mandatory (contributions to pension insurance (26%) and health insurance (5.1%) from the current minimum wage for each month of the year), the second - upon receipt of income in amount over 300 thousand rubles.

In 2022, the amount of fixed contributions for individual entrepreneurs is RUB 27,990.

And from income exceeding 300,000 rubles. per year, in addition to the fixed payment, the individual entrepreneur pays an additional contribution of 1%.

The income taken into account in the calculation is determined:

• for OSNO, all income of an individual entrepreneur received by him both in cash and in kind, as well as income in the form of material benefits, taking into account professional deductions, are taken into account. In this case, you can reduce income for expenses, i.e. for the calculation, the same base is taken as for calculating personal income tax;
• for the simplified tax system, income is taken into account in accordance with Art. 346.15 Tax Code of the Russian Federation. The ability to reduce income for expenses is not provided, but the courts think otherwise;
• for UTII, the object of taxation is the taxpayer’s imputed income (Article 346.29 of the Tax Code of the Russian Federation);
• for PSN, the object of taxation is the potential income of an individual entrepreneur for the corresponding type of business activity from which the patent is calculated (Article 346.47 of the Tax Code of the Russian Federation);
• For insurance premium payers applying more than one tax regime, insurance premiums are calculated based on the total amount of taxable income received from all types of activities.

Payment orders 2022

From 2022, insurance premiums for compulsory pension and health insurance for individual entrepreneurs must be transferred to the Federal Tax Service (FTS). However, you need to prepare separate payment documents:

• for the payment of medical contributions to the budget of the Federal Compulsory Health Insurance Fund (FFOMS);
• for the payment of pension insurance contributions to the Pension Fund budget.

If an entrepreneur decides to pay voluntary contributions to social insurance in 2022, then they must be transferred to the Federal Social Insurance Fund of Russia as a separate payment order.