Fixed contributions IP-2020: calculation, BCC, terms

What are fixed contributions and why are they no longer fixed?

Fixed contributions were insurance contributions for compulsory pension insurance and compulsory health insurance paid by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice.

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How to choose a tax system

If you have never dealt with tax issues in business, we recommend that you seek a free consultation to choose the most advantageous regime.

It is advisable to do this even before registering an individual entrepreneur, because the time frame for switching to preferential regimes is limited:

• transition to the simplified tax system and unified agricultural tax - 30 days after registration of an entrepreneur or from the beginning of a new calendar year;
• transition to PSN - 10 days before the patent begins to be valid.

But you can do an approximate calculation yourself. To do this, you must first understand which tax regime your type of activity fits into.

For example, household services can be provided under any taxation system except for the Unified Agricultural Tax. And if you want to engage in wholesale trade, then only the simplified tax system (subject to the annual income limit) and OSNO are suitable for this.

Next, you need to calculate and compare the amounts of taxes under different regimes. Our calculator will help you do this with PSN. And to determine the tax burden in other regimes, it is necessary to take into account estimated income and expenses. Don’t forget also about individual entrepreneur’s insurance premiums for yourself. In all modes, they are taken into account when calculating the tax burden, that is, they reduce the tax payable.

Who pays fixed fees

Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated in a fixed amount.

Since 2013, you can avoid paying fixed contributions for the following periods:

• conscription service in the army;
• 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 three 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;
• the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (clause 7 of Article 430 of the Tax Code of the Russian Federation).

About the individual entrepreneur insurance premium calculator

As soon as an individual entrepreneur has received registration in this capacity, he has obligations to the state for taxes and fees. Regardless of the taxation system he adheres to and the financial success of his business, individual entrepreneurs must annually pay contributions to insurance funds.

To calculate the amount of amounts required to be paid, you can use an online calculator, which will make this process quick and transparent.

What determines the size of contributions?

Until January 1, 2022, the amount of individual entrepreneur contributions depended on the minimum wage.

However, due to the fact that the minimum wage was increased to the subsistence level, individual entrepreneurs’ contributions were decided to be “delinked” from it, and starting in 2022, the fixed amount of contributions paid per year is indicated in the Tax Code.

Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.

Income is calculated as follows:

• Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from business activities). When determining these incomes, expenses are taken into account (Resolution of the Constitutional Court of November 30, 2016 No. 27-P);

• Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);

• Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. When determining income, you can take expenses into account. Those. the calculation is made from the same amount as the tax is calculated. The Federal Tax Service was forced to agree with this calculation under pressure from judicial practice.

• Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;

• With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.

• If an individual entrepreneur applies several tax systems at the same time, then the income from them is added up.

Contributions that everyone pays no matter what

Contributions to pension (OPS) and medical (CHI) insurance for individual entrepreneurs are a mandatory expense item, most of which does not depend in any way on how much you earned or lost.

Social insurance contributions remain voluntary, so most entrepreneurs prefer not to pay them and not register with the Social Insurance Fund - individual entrepreneurs do not go on sick leave, and child care benefits are too meager.

The mandatory amount to be paid is calculated based on the condition that the individual entrepreneur works for a full year. That is, if you registered or deregistered an individual entrepreneur in the middle of the year, count contributions in proportion to the days “worked”, including the days of registration/withdrawal.

How much was it in 2022 and how much will you have to pay in 2022

The minimum mandatory contributions for individual entrepreneurs for 2022 were:

✅ Compulsory medical insurance - 8,426 rubles.

✅ OPS — 32,448 rub.

Plus for pension add 1% from excess of 300 thousand rubles. annual income is what must be paid by 07/01/2022.

In 2022, minimum insurance premiums have increased:

✅ Compulsory medical insurance - 8,766 rubles.

✅ OPS — 34,445 rub.

The OPS contribution usually includes an additional 1% on an amount exceeding 300 thousand rubles. income per year. The maximum annual contribution amount for compulsory pension insurance is limited - 275,560 rubles.

In total, regardless of the financial results of your activities and provided that your individual entrepreneur worked for a full year, you will have to transfer 43,211 rubles to the budget. (8 766 + 34 445).

For the self-employed, contributions to compulsory health insurance and compulsory medical insurance are voluntary. Therefore, individual entrepreneurs who pay NAP may not transfer anything for insurance. But there is a catch here - self-employed people do not have the right to reduce tax by the amount of transferred insurance premiums.

Fixed Contribution Tariffs

IN 2021

The following tariffs apply
for payments to individual entrepreneurs “for themselves”
:

Why do we need contribution rates if they are not calculated as a percentage of income for individual entrepreneurs? And how many pension points you will be awarded depends on the Pension Fund’s contribution rate. Those. Not the entire amount of paid contributions will be credited to the individual personal account, but only 32448 × 16/22 = 23596.

Deadlines for paying taxes for individual entrepreneurs without employees

Entrepreneurs must pay the tax at the end of the year no later than April 30 of the following year (clause 7 of Article 346.21, clause 2 of clause 1 of Article 346.23 of the Tax Code of the Russian Federation). If this date falls on a weekend or holiday, then the deadline is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Advance payments must be paid no later than the 25th day of the first month following the expired reporting period. That is:

• for the first quarter of 2022, money must be transferred no later than 04/26/2021 (04/25/2021 - Sunday);
• for half a year - no later than 07/26/2021 (07/25/2021 - Sunday);
• for 9 months - no later than October 25, 2021;
• for a year - no later than 05/03/2022 (04/30/2022 is a Saturday, and the day off from the holiday on May 1 is postponed to 05/02/2022).

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (32,448 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid

! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example:
The income of an individual entrepreneur in 2022 was: 350,000 rubles. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2022 will be 32,448 (450,000 − 300,000) × 1% = 33,948 rubles. The amount of contributions to the FFOMS is 8,426 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 32,448×8 = 259,584 rubles.

Example:

The income of an individual entrepreneur using the simplified tax system in 2022 was: 30,000,000 rubles. The amount of contributions for 2022 would be 32,448 (30,000,000 − 300,000) × 1% = 329,448 rubles, however, since it is greater than the maximum possible contributions of 259,584 rubles, 259,584 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 8,426 rubles.

Amounts of fixed contributions in 2022

In accordance with paragraph 1 of Art. 430 of the Tax Code of the Russian Federation, insurance premiums for compulsory health insurance are calculated as follows:

• if the income of an individual entrepreneur does not exceed 300,000 rubles, then the fixed amount is 32,448 rubles. ;
• if the income of an individual entrepreneur is more than 300,000 rubles, then the fixed amount is 32,448 rubles. + 1% of the amount of income exceeding 300,000 rubles, but not more than an eightfold increase in the fixed payment - 8 x 32,448 rubles. Thus, the maximum contribution for compulsory pension insurance in 2022 is RUB 259,584.

Insurance premiums for compulsory medical insurance in a fixed amount in 2022 will amount to 8,426 rubles.

Total: the total amount of insurance premiums in 2022 will be 40,874 rubles. (32,448 rubles in the Pension Fund of Russia + 8,426 rubles in the Compulsory Medical Insurance Fund).

How to pay fees if an individual entrepreneur has not registered since the beginning of the year

The current legislation, as before, provides for the proportional calculation of insurance premiums in connection with the start of business activity or its termination not from the beginning of the year (clause 3 of Article 430 of the Tax Code of the Russian Federation). If the individual entrepreneur has not been operating since the beginning of the calendar year or has ceased business before the end of the year, then the amount of insurance premiums is calculated in proportion to the months worked.

The fixed amount of contributions for an incomplete month of work is determined in proportion to the number of calendar days of this month up to the date of state registration of the termination of activities by an individual as an individual entrepreneur.

Formula for calculation:

RUB 40,874 / number of calendar days in a year * number of calendar days that the individual entrepreneur carried out activities

Due date for payment of contributions

Insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year, with the exception of contributions in the amount of 1% on income exceeding 300 thousand rubles.

Insurance premiums calculated on the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period are paid by the payer of insurance premiums no later than July 1 of the year following the expired billing period.

Contributions (including contributions for compulsory health insurance) are paid from January 1, 2022 not to the Pension Fund, but to the tax office. Including contributions for previous years.

When do you need to pay?

Insurance premiums are calculated to be paid once a year. They must be transferred by the end of the current year, that is, by December 31. Otherwise, the entrepreneur is free to choose the terms for payment: you can make one payment at any time of the year, or you can make payments in installments, again at intervals convenient for the entrepreneur. Usually, a quarterly mode of making equal shares of insurance premiums is chosen - this way the tax burden will be distributed more evenly.

If an additional contribution to the Pension Fund is provided for an individual entrepreneur (in case of income over 300,000 rubles), then it must be paid before April 1 of the next year. At the same time, the obligatory part must be paid by December 31, and until July 1 you can “delay” with contributions calculated from the amount that exceeded the limit of 300 thousand rubles.