New details for paying insurance premiums 2022

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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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).

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.

What fees should I pay for an individual entrepreneur?

For a year of operation, individual entrepreneurs pay a fixed portion of contributions, 40,874 rubles, and 1% of revenue over 300,000 rubles.
There are no benefits on contributions, and there will be an exemption only if you serve in the army or care for a disabled person without income from business. The fixed part of the contributions is reduced only in one case: if you work for less than a full year. For example, if you registered in June, you will pay half as much. If you deregister for a two-month vacation, the amount will decrease by 2/12. Therefore, if you put your business on pause, close your individual entrepreneur. Then open it again, it's not difficult.

The fixed part consists of contributions to pension and health insurance. There is also social insurance, which allows individual entrepreneurs to take sick leave and go on maternity leave - but it is voluntary. If you are planning to go on maternity leave, register through State Services and transfer contributions to the Social Insurance Fund before the end of the year. You can receive benefits starting next year after registration.

There is a peculiarity in calculating 1% on “Income minus expenses”. Everyone says "1% of earnings over 300,000" but in reality you will pay 1% of profits . In recent years, expenses have been allowed to be taken into account when calculating - we will talk about this in more detail in the next section.

And the table will help you understand how much to pay for 2022 and when:

Is it possible to accurately calculate 1% of income minus expenses?
Since the advent of the simplified tax system “Income minus expenses”, entrepreneurs have paid 1% of income. The departments insisted that this was a correct calculation that complied with the law.

Two entrepreneurs changed everything. One worked for OSNO and demanded the Constitutional Court to admit: he pays tax on profits, therefore, in fairness, he should also pay contributions from profits. The second stated that a similar rule applies to the simplified taxation system “Income minus expenses”, and in a dispute with the tax authorities reached the Supreme Court - and won.

Then, after changes to the Tax Code, entrepreneurs went to court again - and they were again supported by the Supreme Court (case No. 302-ES19-25070) and the Constitutional Court (decision No. 10-O dated January 30, 2020).

The Federal Tax Service of Russia had to agree to the new calculation rules. Now the tax office itself charges 1% on profits, so you can also safely apply the new rule. There is no longer any need to sue the tax office to achieve justice in this matter. Letter of the Federal Tax Service No. BS-4-11/14090.

The only caveat is that losses from previous years cannot be taken into account.

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.

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.

Insurance premium rates for employee benefits

Insurance premiums in 2022 include four types of contributions:

• in case of maternity and illness;
• medical;
• pension;
• for injuries.

The total contribution rate in 2022 is 30% plus the rate of accident insurance premiums (the value is variable and depends on the danger of production). Tariffs in 2022 directly depend on the maximum value of the base for calculating insurance premiums. The tariff rates for the majority of payers (Article 425 of the Tax Code of the Russian Federation) are shown in the table.

Table

SMEs, as in 2022, will be able to pay contributions at a reduced rate on the portion of payments exceeding the minimum wage. Each month you need to allocate from the amount of payments that part that exceeds the minimum wage established at the beginning of the billing period, and apply a reduced tariff to it. The part within the minimum wage is subject to insurance premiums according to the standard rules that we described above. Preferential rate of 15% - of which 0% for VNiM, 5% for medical and 10% for pension insurance (including when the base limit is exceeded 1,465,000 rubles).

To avoid penalties, you must send insurance premiums by the 15th of each month. This procedure applies to all contributions. For example, contributions from the May salary must be transferred before June 15 inclusive.

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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.

The amount of insurance premiums for individual entrepreneurs for themselves in 2022

In 2022, individual entrepreneurs using the simplified tax system will pay 43,211 rubles in fixed insurance premiums for themselves. Of this, 34,445 rubles are paid for pension insurance. 8,766 rubles are transferred for medical insurance. In 2022, premiums were lower. In total, entrepreneurs paid 40,874 rubles in fixed contributions last year.

Individual entrepreneurs do not have to pay contributions to the Social Insurance Fund, but if an entrepreneur wants to obtain the right to social benefits (sick leave, maternity leave, child care), then he needs to transfer contributions to the Social Insurance Fund voluntarily. The contribution amount is 4,883.72 rubles per year, additionally it must be increased by the regional coefficient, if any.

Additionally, the individual entrepreneur must transfer to the Pension Fund 1% of those income for the year that exceed 300,000 rubles. But the total amount of contributions to the pension fund in 2022 cannot be more than 275,560 rubles per year. The calculation of income depends on the taxation system of the entrepreneur:

• OSNO - income received from entrepreneurial and other professional activities, reduced by professional deductions;
• STS “income” - the income of an entrepreneur, determined according to the rules of Art. 346.15 Tax Code of the Russian Federation;
• The simplified tax system “income minus expenses” is the income of an entrepreneur, determined according to the rules of Art. 346.15 of the Tax Code of the Russian Federation, reduced by expenses calculated according to the rules of Art. 346.16 Tax Code of the Russian Federation;
• PSN - potential income.

The BCC of the additional contribution to the compulsory pension insurance is the same as for the fixed contribution - 182 1 0210 160.