Insurance premium rates for 2011 – 2014, rates for employers

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Issues of calculation and payment of insurance premiums are regulated by Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as the Law).

Since January 1, 2011, most payers transfer contributions at the rates indicated in table 1. Note that the Law specifies the general rate of contributions for pension insurance . The distribution of the tariff for the insurance and funded parts of the pension for each case is given in Federal Law of December 15, 2001 N 167-FZ.

Table 1. Insurance premium rates in 2011

Thus, the total tariff will be 34 percent. Please note that insurance premiums in the specified amount are also paid by merchants who use the simplified tax system (who are not subject to benefits) and UTII. In 2010, these individuals transferred contributions based on a tariff of 14 percent.

For some categories of businessmen, a transition period has been established, providing for reduced contribution rates. Tariffs for the transition period 2011 - 2022 regulates Art. 58 of the Law, as amended by Federal Laws of December 8, 2010 N 339-FZ and of December 28, 2010 N 432-FZ. Both Laws came into force on January 1, 2011.

Tariffs for "simplified"

For entrepreneurs and organizations using the simplified tax system for the period 2011 - 2012. reduced contribution rates are provided. The total tariff for them will be 26 percent (Table 3).

Table 3. Tariffs of insurance premiums for the period 2011 - 2012. for “simplified people” carrying out certain types of activities

But the benefit is provided only to “simplified” people carrying out certain types of activities (Table 2), and this type of activity should be the main one for the businessman. This means that the share of income from the sale of products or services provided for this type of activity is at least 70 percent of the total income. Income is determined according to the rules of Art. 346.15 of the Tax Code, which establishes the general procedure for determining income on a “simplified basis”. Merchants and firms must confirm their main type of activity in the manner prescribed by the Ministry of Health and Social Development.

Table 2. Types of activities for which “simplifiers” have the right to apply reduced insurance premium rates

If, at the end of the reporting (calculation) period, the main type of activity does not correspond to the declared main type, the merchant will lose the right to apply preferential tariffs and, from the beginning of the reporting (calculation) period in which the discrepancy occurred, must transfer contributions at the general tariff. In this case, penalties are charged on the arrears. These are the rules of clause 1.4 of Art. 58 of the Law, and they require clarifications that only departments can give.

The Law provides a list of types of activities and provides a reference to OKVED. Of course, it would be easier if the Law indicated specific activity codes in accordance with the Classifier. Lawmakers left it up to businessmen to study the list of codes.

When calculating the main type of activity, merchants take into account only income, that is, the amounts actually received at the cash desk and into the current account. The Law does not specify, but most likely, expenses (even if the “simplified” person pays tax on the difference between income and expenses) are not taken into account to determine the 70 percent share.

And finally, the main issue is confirmation of the type of activity. It is possible that a separate form will be developed, and before it appears, businessmen will be forced to follow the existing procedure. Currently, only organizations must confirm their main activity. This obligation is not established for individual entrepreneurs. Companies annually submit information in accordance with the Procedure approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

This is necessary to establish the risk class of the activity and the rate of contributions for insurance against industrial accidents and occupational diseases. Entrepreneurs do not confirm their main type of activity. Their main type of activity is the one specified as such in the Unified State Register of Individual Entrepreneurs, and annual confirmation is not required (clause 10 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 N 713). Let us remind you that when registering, an individual entrepreneur can indicate several types of activities in the application, but only one of them (it is indicated first) is the main one. In the future, the merchant has the right to make changes to the information entered in the state register, including adding or excluding any types of activities, or replacing the main type. In this case, of course, you should contact social insurance to establish a new class of professional risk and the rate of contributions for “injury”.

The law requires compliance with a 70 percent share based on the results of the reporting (calculation) period. With regard to insurance premiums, these are quarterly, half-yearly, 9 months and calendar year. It is unclear whether it will be necessary to report income levels to departments quarterly. The law does not oblige, but departments may well develop rules according to which they will have to report income quarterly. The law does not establish a deadline for confirming the main type of activity.

Contributions for persons making payments to individuals

So, organizations and entrepreneurs using the simplified tax system in 2010 calculated and paid only contributions to compulsory pension insurance from payments in favor of employees, and at a preferential rate (subclause 2, clause 2, article 57 of Law No. 212-FZ). From 2011, they will have to make additional contributions to compulsory social insurance in case of temporary disability and in connection with maternity (to the Social Insurance Fund), as well as to compulsory health insurance (to the federal and territorial compulsory medical insurance funds). Looking ahead, let's say that in 2011 the rates for all types of contributions are the same as for “general regime” ones.

What payments to individuals are subject to...

First of all, you need to figure out which payments are subject to them, which ones are not, and how to calculate the base for their calculation.

The objects of taxation by insurance premiums are recognized (clause 1, article 7 of Law No. 212-FZ):

• income paid to individuals under employment and civil law contracts, the subject of which is the performance of work or the provision of services;
• payments to citizens under copyright contracts, on the alienation of the exclusive right to works of science, literature or art, publishing license agreements and agreements on granting the right to use works of science, literature or art;
• other remuneration to individuals subject to compulsory social insurance in accordance with federal laws on specific types of compulsory social insurance (for organizations).

Remunerations under contracts with entrepreneurs, lawyers or notaries engaged in private practice are not subject to insurance premiums. Also, contributions are not charged for payments (clauses 3 and 4 of Article 7 of Law No. 212-FZ):

• under civil law contracts on the transfer of ownership or other proprietary rights to property (property rights);
• under agreements related to the transfer of property (property rights) for use, except for copyright agreements, agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements and agreements on granting the right to use a work of science, literature or art;
• accrued to foreign citizens and stateless persons working under employment contracts in separate units outside Russia or operating abroad under civil law contracts.

For example, there is no need to charge contributions from payments under a lease agreement concluded with an individual

The base for calculating insurance premiums includes all payments and rewards related to the object of taxation (Clause 1, Article 8 of Law No. 212-FZ). It is determined for each individual separately. The base is calculated on a cumulative basis from the beginning of the billing period for each calendar month.

On a note

Payments under copyright contracts may not be fully taxable

When determining the base for insurance premiums, the income of individuals received under copyright contracts can be reduced by the amount of expenses actually incurred and documented. This refers to agreements on the alienation of the exclusive right to works of science, literature, art, a publishing license agreement and an agreement on the granting of the right to use a work of science, literature or art.

If supporting documents are missing, the deduction is made in the amount determined as a percentage of income in accordance with paragraph 7 of Article 8 of Law No. 212-FZ. But at the same time it will not be possible to reduce the base for calculating contributions both for documented expenses and for expenses within the established standard

Please note: the income limit for each individual subject to insurance premiums is RUB 415,000 . There is no need to accrue contributions for an amount of income exceeding 415,000 rubles (Clause 4, Article 8 of Law No. 212-FZ).

The calculation period for insurance premiums is the calendar year (Clause 1, Article 10 of Law No. 212-FZ)

Starting from 2011, the maximum base for calculating insurance premiums will be indexed annually. In this case, the amount of the indexed amount is rounded to the nearest thousand rubles. Amount 500 rub. and more is rounded to the nearest thousand rubles, and the amount is less than 500 rubles. discarded. Note that the provisions on rounding the base for calculating insurance premiums were included in paragraph 5 of Article 8 of Law No. 212-FZ by Federal Law No. 272-FZ of October 16, 2010.

As of the date the issue was signed for publication, the indexation coefficient for 2011 had not been established. Information about it will be additionally posted on the website www.26-2.ru

Payments in kind are also taken into account in the base for calculating insurance premiums. Moreover, their size is determined based on the cost of goods, works or services specified in the contract. Please note that the price includes VAT (for excisable goods, the amount of excise taxes is also included).

The date of receipt of income by an individual is the date of its accrual, regardless of the moment of actual payment (Clause 1, Article 11 of Law No. 212-FZ).

...and which ones don’t

Income that is not reflected in the base for insurance premiums is listed in Article 9 of Law No. 212-FZ. These include, in particular:

• state benefits paid in accordance with the law;
• compensation established by law related to the dismissal of employees (except for compensation for unused vacation);
• the cost of uniforms and uniforms issued to employees in accordance with the law, as well as to civil servants of federal government bodies free of charge or with partial payment and remaining for their personal permanent use;
• tuition fees for basic and additional professional educational programs, including for vocational training and retraining of workers;
• amounts paid by organizations and individual entrepreneurs to employees to reimburse the costs of paying interest on loans (credits) for the purchase or construction of residential premises, etc.

Separately, it is worth mentioning one-time financial assistance . It is not subject to insurance premiums if paid (subclause 3, clause 1, article 9 of Law No. 212-FZ):

• citizens in connection with a natural disaster or other emergency in order to compensate for material damage or harm to health, as well as citizens affected by terrorist attacks in Russia;
• to an employee in connection with the death of a member of his family;
• to employees (parents, adoptive parents, guardians) at the birth (adoption) of a child, but not more than 50,000 rubles. for each child. Please note that financial assistance must be issued within the first year after the birth or adoption of a child. Otherwise, it is included in the insurance premium base in the general manner.

Financial assistance provided for other reasons is not reflected in the database in an amount not exceeding 4,000 rubles. per employee for the billing period (subclause 11, clause 1, article 9 of Law No. 212-FZ).

Most of the payments specified in Article 9 of Law No. 212-FZ are not subject to all insurance premiums. However, there are also incomes that are not subject to certain types of contributions.

Thus, contributions to the Pension Fund of the Russian Federation are not transferred from the salary and other payments received by prosecutors, investigators, judges of federal courts and justices of the peace (subclause 1, clause 3, article 9 of Law No. 212-FZ). However, from these payments contributions are calculated for compulsory social insurance for temporary disability and in connection with maternity, as well as for compulsory health insurance.

Contributions to the Social Insurance Fund are not subject to remuneration paid to citizens under civil law contracts, including copyright contracts, on the alienation of the exclusive right to works of science, literature or art, a publishing license agreement and an agreement on granting the right to use a work of science, literature or art (Subclause 2, Clause 3, Article 9 of Law No. 212-FZ). But other types of insurance contributions (for compulsory pension insurance and health insurance) are charged on these payments in the general manner. One important point. If the relationship with the employee is essentially labor, and the employer, despite this, has concluded a civil contract with him, then most likely disagreements will arise with the Social Insurance Fund, which will have to be resolved in court.

What tariffs should be calculated?

As already mentioned, during 2010, organizations and individual entrepreneurs using the simplified tax system transferred contributions from payments to employees only to the Pension Fund in the amount of 14% (subclause 2, clause 2, article 57 of Law No. 212-FZ). However, from 2011 the transition period ends, and they will have to pay contributions at the following rates (clause 2 of article 12 of Law No. 212-FZ):

• to the Pension Fund of the Russian Federation - 26%;
• Social Insurance Fund of the Russian Federation - 2.9%;
• Federal Compulsory Medical Insurance Fund - 3.1%;
• territorial compulsory health insurance funds of the Russian Federation - 2.0%.

Insurance premium rate - the amount of insurance premium per unit of measurement of the base for insurance premiums (Clause 1, Article 12 of Law No. 212-FZ)

In this case, from payments to persons born in 1967 and younger, pension contributions are distributed in the following order (clause 2.1 of Article 22 of the Federal Law of December 15, 2001 No. 167-FZ):

• Contributions to the insurance part of the labor pension are transferred at a rate of 20%.
• 6% - for the funded part of the labor pension.

Clause 2.1 was put into effect by subclause “b” of clause 19 of Article 27 of the Federal Law of July 24, 2009 No. 213-FZ and comes into force on January 1, 2011

Contributions to the Pension Fund from payments to persons born in 1966 and older are fully transferred to the insurance part of the labor pension.

Thus, the total insurance rate in 2011 for payments to individuals will be 34%.

From January 1, 2012, insurance premiums for compulsory health insurance will be distributed differently:

• in the Federal Compulsory Medical Insurance Fund - 5.1%;
• TFOMS - 0%.

In what order should I pay?

Insurance premiums are calculated and paid separately to each extra-budgetary fund. Organizations and individual entrepreneurs have the right to reduce contributions to compulsory social insurance in case of temporary disability and in connection with maternity, transferred to the Social Insurance Fund, by the costs incurred for the payment of compulsory insurance coverage for the specified type of compulsory social insurance.

Let us recall that in 2010, the “simplified people” did not transfer contributions to the Social Insurance Fund, so they had to pay insurance benefits first from their own funds, and then submit documents to the fund and expect compensation from it. Now the situation will change.

Insurance premiums are transferred at the end of each month. Mandatory payments are calculated based on the amount of payments accrued from the beginning of the billing period (that is, the year) until the end of the corresponding calendar month, and the tariffs of insurance premiums. From the result obtained, the amounts of monthly obligatory payments calculated from the beginning of the billing period to the previous calendar month inclusive are subtracted.

Thus, the monthly mandatory payment can be calculated using the following formula:

EOPisteksh = Bsv × T - EOPpred,

where EOPisteksh is the monthly obligatory payment for the past month, payable to the extra-budgetary fund;

Bsv - the base for insurance premiums, calculated on an accrual basis from the beginning of the billing period to the past month inclusive;

T is the insurance tariff established in Article 12 of Law No. 212-FZ for the corresponding extra-budgetary fund;

EOPpred - monthly mandatory payments accrued from the beginning of the billing period to the expired calendar month.

On a note

For some “simplified people” benefits remain

In 2011, reduced rates for insurance premiums will remain, but only for certain categories of taxpayers, which may also include “simplified” taxpayers. We are talking about business companies that make payments to individuals and were created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law No. 127-FZ dated August 23, 1996 (subclause 4 of clause 1 of Article 58 of Law No. 212-FZ). Note that in order to be classified as a preferential category, companies must use a simplified system, as well as engage in research and development work, put into practice (implement) the results of intellectual activity (clause 4 of Article 58 of Law No. 212-FZ).

If the established requirements are met, the following insurance rates will apply to them in 2011: in the Pension Fund of the Russian Federation - 8%, FSS of Russia - 2%, FFOMS - 2%, TFOMS - 2%. The aggregate general insurance rate for this category of payers will be 14%

Since the base for insurance premiums is determined for each individual separately, organizations and individual entrepreneurs must keep records of payments and remunerations, as well as the amount of insurance premiums in relation to each citizen in whose favor the payments were made. For this purpose, in the joint letter of the Pension Fund of Russia dated January 26, 2010 No. AD-30-24/691 and the Federal Insurance Service of Russia dated January 14, 2010 No. 02-03-08/08-56P, a form of an individual accounting card for the amounts of accrued payments (other remunerations) and insurance contributions was proposed . Please note that this form is only recommended, and if for some reason the accountant is not satisfied with it, he can develop his own.

Read about the new rules for reimbursement of social benefits by taxpayers using the simplified tax system in one of the upcoming issues

Monthly mandatory payments are transferred to extra-budgetary funds for all citizens who received payments in the past month, in the total amount. They are paid in separate payment orders to the Pension Fund, Social Insurance Fund, FFOMS and TFOMS. Please note that for pension contributions to the insurance and funded parts of the labor pension, two different payment orders are drawn up.

Please note: insurance premiums are transferred to extra-budgetary funds in full rubles (clause 7, article 15 of Law No. 212-FZ). Amount less than 50 kopecks. is discarded, and the amount is 50 kopecks. and more is rounded to the nearest ruble.

The monthly obligatory payment must be made no later than the 15th day of the month following the month for which it was accrued (Clause 5, Article 15 of Law No. 212-FZ). Moreover, if the 15th falls on a weekend or holiday, the deadline for payment is the next working day (Clause 7, Article 4 of Law No. 212-FZ).

Example 1

Let's calculate the amount of insurance premiums that Dracaena LLC, which uses the simplified tax system, will have to pay to the budget for January - March 2011. Payments to employees for this period are reflected in table. 1. State social benefits were not issued.

Table 1. Payments to employees of Dracena LLC working under employment contracts for January - March 2011

Let's calculate the base for calculating insurance premiums:

1) January:

• Vasiliev P.N. — 45,000 rub. (35,000 rub. + 10,000 rub.);
• Gorin R.A. — 36,000 rub. (32,000 rub. + 4,000 rub.);
• Romashina D.P. — 35,000 rub. (30,000 rub. + 5,000 rub.);

2) January February:

• Vasiliev P.N. — 92,000 rub. (45,000 rub. + 35,000 rub. + 12,000 rub.);
• Gorin R.A. — 75,000 rub. (36,000 rub. + 32,000 rub. + 7,000 rub.);
• Romashina D.P. — 68,000 rub. (35,000 rub. + 30,000 rub. + 3,000 rub.);

3) January March:

• Vasiliev P.N. — 127,000 rub. (92,000 rub. + 35,000 rub.);
• Gorin R.A. — 116,000 rub. (RUB 75,000 + RUB 32,000 + RUB 9,000);
• Romashina D.P. — 110,000 rub. (68,000 rub. + 30,000 rub. + 6,000 rub. + 6,000 rub.).

Let's clarify some points. Firstly, the base for insurance premiums is calculated for each employee as an accrual total from the beginning of the year. Secondly, insurance premiums are charged on bonuses paid for the performance of job duties and provided for in the employment contract. And finally, thirdly, financial assistance not exceeding 4,000 rubles. per employee per billing period, not subject to insurance contributions. Everything above the specified amount is included in the insurance premium base in the general manner.

The calculation of insurance premiums is shown in table. 2 below.

Thus, Dracaena LLC must list:

1) no later than February 15, 2011:

• pension contributions for the insurance part of the labor pension - 25,900 rubles;
• pension contributions to the funded part - 4260 rubles;
• contributions for compulsory social insurance for temporary disability and in connection with maternity - 3364 rubles;
• contributions for compulsory health insurance to the Federal Compulsory Medical Insurance Fund - 3,596 rubles;
• contributions for compulsory health insurance to the Federal Compulsory Compulsory Medical Insurance Fund - 2,320 rubles;

2) no later than March 15, 2011:

• pension contributions for the insurance part - 26,620 rubles;
• pension contributions to the funded part - 4,320 rubles;
• contributions for compulsory social insurance - 3451 rubles;
• contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund - 3689 rubles;
• contributions to compulsory medical insurance in the TFOMS - 2380 rubles;

3) no later than April 15, 2011:

• pension contributions for the insurance part - 25,700 rubles;
• pension contributions to the funded part - 4980 rubles;
• contributions for compulsory social insurance - 3422 rubles;
• contributions for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund - 3658 rubles;
• contributions to compulsory medical insurance in the TFOMS - 2360 rubles.

Table 2. Calculation of insurance premiums from payments to employees of Dracena LLC for January - March 2011

Benefits for the media

Reduced rates are established for another category of insurers - entrepreneurs and organizations engaged in production, publication (broadcasting) and (or) publication of mass media, including in electronic form (Table 4). An exception is media specializing in messages and materials of an advertising and (or) erotic nature.

Table 4. Tariffs of insurance premiums for the period 2011 - 2014. for entrepreneurs and media organizations

To take advantage of the preferential tariff for the media, the main activity of the merchant must be:

- or activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;

- or publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications.

The procedure for confirming the main type of activity will be established by the Government of the Russian Federation (clause 1.1 of Article 58 of the Law). In addition, the Government must develop a procedure for confirming the authority of merchants and organizations to work in the media sector, as well as a procedure for maintaining a register of firms and businessmen by the authorized department, transferring this register to social insurance and the Pension Fund (bodies monitoring the payment of insurance premiums). This register is transferred to the departments no later than the 1st day of the month following the end of the quarter.

If, based on the results of a quarter, half a year, 9 months, a calendar year (that is, a reporting or billing period), the type of activity of a businessman does not correspond to the declared one or the merchant is excluded from the register mentioned above, then he will have to pay contributions at generally established rates from the beginning of the period in which he was admitted discrepancy or exclusion from the register has occurred. In this case, penalties are charged on the arrears. The Law does not specify which period should be considered—to recalculate contributions for the quarter in which the discrepancy occurred, or for the entire period starting from January 1 of the calendar year. Most likely, the period from January 1 should be considered, because contributions are calculated for the period on an accrual basis (quarter, half-year, 9 months, year), and not based on the results of a separate quarter. On the other hand, in the full reporting period before the individual entrepreneur lost the right to a preferential tariff, he had the right to pay contributions at reduced tariffs.

Agricultural producers

For the period 2011 - 2022. reduced tariffs are established for agricultural producers (Table 5). They were provided for from the moment the Law was adopted (Clause 3, Clause 1, Article 58 of the Law), but the list of beneficiaries has been somewhat expanded. Reduced tariffs may be applied to:

- merchants and organizations that are agricultural producers and meet the criteria established in Art. 346.2 of the Tax Code. This article stipulates the requirements for taxpayers of the Unified Agricultural Tax. This special regime is voluntary. Thus, if a businessman meets all the requirements for an agricultural producer, but works under a different regime, he has the right to take advantage of preferential tariffs. The tax inspectorate electronically submits information on the compliance and non-compliance of agricultural producers with the criteria to the Pension Fund and the Federal Social Insurance Fund of the Russian Federation (clause 1, clause 1, article 58 of the Law);

— entrepreneurs and organizations paying the Unified Agricultural Tax (subclause 2, clause 1, article 58 of the Law).

Table 5. Tariffs of insurance premiums for the period 2011 - 2014. for agricultural producers and some other categories of insurers

In addition, these preferential tariffs (Table 5) may be applied to:

- payers of insurance premiums making payments and other rewards to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards (clause 3, clause 1, article 58 of the Law);

— organizations of folk arts and crafts (clause 1, clause 1, article 58 of the Law);

- family (tribal) communities of indigenous peoples of the North, Siberia and the Far East, engaged in traditional economic sectors;

— public organizations of disabled people (clause 3, clause 1, article 58 of the Law);

- organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent (clause 3, clause 1, article 58 of the Law );

- institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents (other legal representatives), the sole owners whose property is public organizations of disabled people (clause 3, clause 1, article 58 of the Law).

Contributions from the income of individual entrepreneurs

Individual entrepreneurs, in addition to contributions from employee benefits (if any), also pay contributions for themselves. Their amount is calculated based on the cost of the insurance year. This category of payers, in addition to entrepreneurs, includes lawyers and notaries engaged in private practice, unless otherwise provided for in the federal law on a specific type of compulsory social insurance. True, lawyers and notaries, in accordance with subparagraph 10 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, do not have the right to apply the simplified tax system. Therefore, further we will talk only about individual entrepreneurs.

For reference: heads of peasant (farm) households pay insurance premiums based on the cost of the insurance year for themselves and for each member of the peasant household (clause 2 of Article 14 of Law No. 212-FZ)

How to calculate “personal” contributions...

Individual entrepreneurs make pension contributions and contributions to compulsory health insurance for themselves. As a general rule, they are not required to pay contributions to the Social Insurance Fund for compulsory social insurance in case of temporary disability and in connection with maternity, but they can do this on a voluntary basis, which is very important for business women planning to have children (clause 5 of article 14 Law No. 212-FZ).

The cost of the insurance year, on the basis of which contributions are calculated, is determined by the following formula (clause 2 of article 13 of Law No. 212-FZ):

SSG = minimum wage × T × 12,

where SSG is the cost of the insurance year;

Minimum wage - the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid;

T is the insurance tariff specified in Article 12 of Law No. 212-FZ for the corresponding extra-budgetary fund.

The minimum wage is established in Article 1 of the Federal Law of June 19, 2000 No. 82-FZ

Let's assume that the minimum wage in 2011 will not change and will still be equal to 4,330 rubles. Then individual entrepreneurs will have to pay contributions:

1) to the Pension Fund budget - 13,509.6 rubles. (RUB 4,330 × 26% × 12), of which:

a) for citizens born in 1967 and younger:

• RUB 10,392 (4330 rubles × 20% × 12) - for the insurance part of the labor pension;
• 3117.6 rub. (RUB 4,330 × 6% × 12) - for the funded part of the labor pension;

b) for citizens born in 1966 and older - 13,509.6 rubles. fully on the insurance part of the labor pension;

2) to the FFOMS budget - 1610.76 rubles. (RUB 4,330 × 3.1% × 12);

3) to the TFOMS budget - 1039.2 rubles. (RUB 4,330 × 2.0% × 12).

Thus, in 2011, for individual entrepreneurs, the total amount of contributions for compulsory pension insurance and compulsory health insurance will be 16,159.56 rubles . (RUB 13,509.6 + RUB 1,610.76 + RUB 1,039.2). Let us note once again that this amount is due for payment provided that the minimum wage in 2011 does not increase and will be the same 4,330 rubles.

The calendar month of commencement of activity for individual entrepreneurs is the month in which its state registration was carried out

Please note: Law No. 212-FZ does not provide for individual entrepreneurs to round off contribution amounts to a whole number.

If an individual entrepreneur registers with the tax office and begins activity in the middle of the year, the cost of the insurance year is reduced in proportion to the number of calendar months from the start of activity (clause 3 of Article 14 of Law No. 212-FZ). In this case, for an incomplete month, insurance premiums are calculated in proportion to the number of calendar days of this month.