Mishustin: tax on income on deposits over 1 million will be levied on amounts over 60 thousand

The fixed part of contributions for pension and health insurance for 2020 must be paid before December 31, 2019; accordingly, for 2020, payment of contributions must occur by December 31, 2020. Contributions to the funds in a fixed amount must be paid by all individual entrepreneurs, regardless of the applied taxation regime, the amount of income received and whether financial and economic activities were carried out or not.

The opinion of departments on this issue has already changed, so many businessmen in Russia, in order not to track changes in legislation and other important issues on their own, use a convenient online service. With its help, you can significantly minimize risks and save time.

Contributions to pension and health insurance in 2020

Let us recall that fixed contributions for compulsory pension insurance until 2020 were calculated using the following formula:

Minimum wage at the beginning of the year X Insurance premium rate (26%) X 12.

Starting from 2020, the Russian government decided to increase the minimum wage to the subsistence level and set the minimum wage from January 1, 2020 at 9,489 rubles. With such a minimum wage, fixed contributions calculated according to the previous rules (Article 430 of the Tax Code of the Russian Federation) should have increased significantly. In order not to radically increase the tax burden on entrepreneurs, the country's leadership determined that:

From 2020, fixed contributions are no longer tied to the minimum wage set on January 1. The decision of the Government of the Russian Federation established not a calculated, but a strictly fixed amount for the payment of mandatory pension insurance contributions in 2020 - 29,354 rubles, in 2020 - 32,448 rubles.

In addition, until July 1, 2020, for 2020, individual entrepreneurs whose annual income exceeded 300,000 rubles had to pay 1% of the excess amount. For 2020, the deadline for paying the additional pension insurance contribution for 2020 remains the same - until July 1, 2020.

The deadline for paying 1 percent on pension insurance for 2020 is until July 1, 2020 . They need to be listed in the INFS. Moreover, the contribution can be paid in installments, evenly distributing the financial burden.

BCC for this payment: 182 1 02 02140 06 1110 160.

All current KBK 2020 are published on this page.

For health insurance in 2020, premiums are paid only in a fixed amount. Health insurance premiums for incomes over 300,000 rubles do not need to be calculated and paid.

To pay fixed medical contributions to individual entrepreneurs in 2020, as in the case of pension contributions, it is not necessary to take into account the minimum wage. The government has determined the specific amount of medical contributions. In 2020 it is 6,884 rubles; in 2020 - 8,426 rubles.

Let us remind you that the minimum wage in 2020 is 11,280 rubles; in 2020 - 12,130 rubles . But, as stated above, it does not affect the amount of insurance premiums for the periods 2020 and 2020.

Fixed contributions for 2020

Fixed contributions for 2020

You will find more information about fixed payments for pension and health insurance in 2020 in this material.

What is considered income

An individual entrepreneur is obliged to pay pension and medical insurance contributions for himself (clause 2, clause 1, article 419, clause 1, article 430 of the Tax Code of the Russian Federation).
He is not required to pay contributions in case of temporary disability and in connection with maternity, but can do so voluntarily (clause 2, clause 1, article 419, clause 6, article 430 of the Tax Code of the Russian Federation).

The size of the fixed payment for pension insurance depends on whether the income received by the individual entrepreneur exceeds 300,000 rubles. (Clause 1, Clause 1, Article 430 of the Tax Code of the Russian Federation).

The following are considered income:

• under the simplified tax system - all accounted income without taking into account your expenses. The object of taxation – “income” or “income minus expenses” does not matter;
• for UTII - imputed income (clause 4, clause 9, article 430 of the Tax Code of the Russian Federation). To calculate it, add up the indicators of the lines of 100 sections. 2 UTII declarations for all four quarters of the year;
• when paying personal income tax - income reduced by professional deductions (Letter of the Ministry of Finance dated March 29, 2017 No. 03-15-05/18274).

If the income for 2020 was more than 300,000 rubles, then you must pay an additional 1.0% of the amount exceeding 300,000 rubles. in a year. At the same time, the amount of insurance premiums for compulsory health insurance for 2020 cannot be more than 212,360 rubles.

Let's give an example of calculating and paying an additional contribution: 1 percent of income over 300 thousand rubles.

From January 1 to December 31, 2020, the individual entrepreneur conducted business activities on the simplified tax system. The entrepreneur's income amounted to 16 million rubles. Since the entrepreneur worked out the entire billing period, for 2018 he paid fixed amounts no later than January 9, 2020:

• for pension insurance OPS - 26,545 rubles;
• for medical insurance - compulsory medical insurance - 5840 rubles.

The calculation of the additional pension contribution based on income for 2018 is equal to 157,000 rubles. ((RUB 16 million – RUB 300,000)) x 1%. This amount does not exceed 212,360 rubles. The individual entrepreneur paid 157,000 rubles. to the Pension Fund no later than July 1, 2029.

Insurance premiums are mandatory payments that organizations or individual entrepreneurs pay from their own funds for the social insurance of their employees.

In some cases, individual entrepreneurs are required to pay insurance premiums “for themselves” (clause 3 of article 8 of the Tax Code of the Russian Federation, article 3 of Law No. 125-FZ). The procedure for calculating and paying insurance premiums depends on the type of social insurance. Compulsory social insurance can be of the following types:

• pension insurance (“pension contributions” or “OPS”);
• insurance for temporary disability and in connection with maternity (“social contributions” or “VNiM”);
• health insurance (“medical contributions” or “CHI”);
• insurance against industrial accidents and occupational diseases (injury contributions).

In 2020, insurance premiums must be paid no later than the 15th of the next month after accrual. In 2020, the deadlines for paying insurance premiums are as follows:

• for December 2020 – 01/15/2018
• for January – 02/15/2018
• for February – 03/15/2018
• for March – 04/16/2018
• for April – 05/15/2018
• for May – 06/15/2018
• for June – 07/16/2018
• for July – 08/15/2018
• for August – 09/17/2018
• for September – 10/15/2018
• for October – 11/15/2018
• for November – 12/17/2018
• for December – 01/15/2019

Below is a breakdown of the main fields of the payment order that must be filled out in order to transfer insurance premiums in 2020.

In payment slips for contributions to the Federal Tax Service, companies put code 01 in field 101 “Payer Status”, individual entrepreneurs - 09. At the same time, code 09 is used by individual entrepreneurs in 2020 both when paying insurance premiums “for themselves” and when transferring funds for employees. Previously, tax authorities recommended setting code 14.

Code 08 is not needed for payments to the Federal Tax Service. It is used only when paying insurance premiums to the Social Insurance Fund “for injuries.”

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The budget classification code is a mandatory payment requisite. It is reflected in field 104. The meanings of the codes are given below.

Below we provide a sample payment order for the payment of insurance pension contributions in 2020 (OPS). Payment for this type of contribution must be sent to the Federal Tax Service.

Below we provide a sample payment order for the payment of social contributions in 2020. These contributions are contributions for temporary disability and maternity insurance (VNIM). Payment for this type of contribution must also be sent to the Federal Tax Service.

Below we provide a sample payment order for the payment of insurance premiums for compulsory health insurance in 2018 (CHI). Payment for this type of contribution must also be sent to the Federal Tax Service.

Below we give an example of a payment order for insurance premiums for insurance against industrial accidents and occupational diseases. Where to pay insurance premiums for injuries in 2020? As before, insurance premiums for injuries are administered by the Social Insurance Fund. This is where contributions payments need to be sent.

1. Individual entrepreneurs pay insurance contributions to the Pension Fund and the Compulsory Medical Insurance Fund. Entrepreneurs do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with maternity (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, they have the right to enter into these relations voluntarily (clause 2, clause 1, article 419, clause 6, article 430 of the Tax Code of the Russian Federation, part 3, article 2 of the Federal Law of December 29, 2006 No. 255-FZ).
2. Individual entrepreneurs pay insurance premiums in the form of fixed payments, which in turn consist of two parts:

• constant part - all individual entrepreneurs are required to pay (with some exceptions);
• additional (variable) part, which is paid on income exceeding 300,000 rubles.

1. An individual entrepreneur has the right to claim exemption from paying insurance premiums for himself if he has submitted to the tax authority at the place of registration an application for exemption from paying insurance premiums and supporting documents (clause 7 of Article 430 of the Tax Code of the Russian Federation, Federal Law dated December 28, 2013 No. 400-FZ ). The exemption applies for the period:

• military service;
• 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;
• residence of spouses of military personnel performing military service under a contract, together 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 working in organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

1. The obligation to pay insurance premiums for an individual entrepreneur arises from the moment he acquires the status of an individual entrepreneur, i.e. from the moment of state registration (clause 1 of Article 23 of the Civil Code of the Russian Federation), and until the moment of termination of activity and its exclusion from the Unified State Register of Individual Entrepreneurs. An important point: if the entrepreneur is not excluded from the Unified State Register of Individual Entrepreneurs, then it is considered that he has not lost his status as an individual entrepreneur, and therefore is obliged to continue paying insurance premiums, regardless of whether he received income or loss, conducted his business or not, etc. (letter of the Ministry of Finance of Russia dated September 21, 2017 No. 03-15-05/61112).
2. If an individual entrepreneur has ceased its activities and is deregistered with the tax authority, then he is obliged to pay contributions within 15 days from the date of deregistration. The amount of contributions that he must pay must be adjusted in proportion to the time worked in the calendar year in which the activities of the individual entrepreneur are terminated. According to paragraph 5 of Art. 430 of the Tax Code of the Russian Federation: “for an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month up to and including the date of state registration of termination by an individual of activities as an individual entrepreneur.”
3. Individual entrepreneurs do not have the right to apply reduced tariffs, because this preference is provided only for employers, and therefore only in relation to contributions for employees, and not for individual entrepreneurs’ contributions for themselves.

This is the main question that must be answered before calculating the tax. Tax legislation does not always provide a direct answer to this question. Therefore, let us turn to the decisions of higher courts and clarifications of regulatory authorities.

1. BCC for insurance premiums for compulsory pension insurance, which are credited to the Pension Fund:

• contributions – 182 1 0210 160;
• penalties – 182 1 0210 160;
• fines – 182 1 0210 160.

1. KBK for insurance premiums for compulsory medical insurance, which are credited to the Compulsory Medical Insurance Fund

• contributions – 182 1 0213 160;
• penalties – 182 1 0213 160;
• fines – 182 1 0213 160.

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https://youtu.be/HVSgbp_RLwc

Individual entrepreneurs pay the annual amount of insurance premiums “for themselves” for compulsory pension insurance for 2020 as they deem correct:

• or the entire amount in 2020 at once;
• or in several payments throughout the year (for example, monthly, quarterly, semi-annually). The main thing is that contributions are transferred in full no later than January 9, 2020 (the deadline is extended from December 31, 2020). No later than this date, pension contributions in the amount of 23,400 rubles must be paid for 2017. Also see “Insurance premiums for individual entrepreneurs in 2020: amounts”.

For pension contributions accrued from income over 300,000 rubles, the procedure is different. Individual entrepreneurs can pay them in 2020, but no later than July 2, 2020 (postponement from July 1 - Sunday). Also see “New deadlines for payment of individual entrepreneur contributions in 2020“.

Also see “Deadline for payment of individual entrepreneur insurance premiums for 2020.”

Please pay your insurance premiums in separate payment documents:

• for compulsory health insurance;
• for compulsory pension insurance.

Now let’s consider the most common situation: an individual entrepreneur in 2020, no later than July 2, 2020, pays pension contributions in a fixed amount on income that in 2020 exceeded 300,000 rubles. In order to pay correctly, you need to send the payment to the Federal Tax Service and indicate in the payment special KBK -182 1 0210 160 (see Table above).

Fixed individual entrepreneur contributions for compulsory health insurance and compulsory medical insurance must be paid no later than December 31 of the current year.

The individual contribution of individual entrepreneurs with income over 300 thousand rubles can be paid at your choice: before December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 of the next year (then as a deduction they can be applied can only be applied next year).

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Individual entrepreneur contributions to the Pension Fund for income over 300,000 rubles

If the income of an individual entrepreneur for the billing period is more than 300,000 rubles, then in addition to fixed payments for pension and health insurance in the amount of 36,238 rubles in 2020 and 40,874 rubles in 2020 . The individual entrepreneur must pay the calculated part of the insurance premiums for pension insurance, which is 1% (of the excess amount). The basis until 2020 was clause 1.1. Art. 14. Federal Law of July 24, 2009 No. 212-FZ as amended by Federal Law of July 23, 2013 No. 237-FZ. Since 2020, Federal Law 212 has lost force, but the legislator enshrined this provision in clause 1 of Art. 430 Tax Code of the Russian Federation.

The current legislation of the Russian Federation provides for a limitation on the amount of insurance contributions for pension insurance. Their size cannot be greater than the product of eight times the fixed contribution to pension insurance established by the Tax Code of the Russian Federation. In 2020, the maximum amount of pension contributions is 234,832 rubles; and in 2020 it will increase to 259,584 rubles.

If the entrepreneur’s total income for the quarter exceeds 300,000 rubles, then you can immediately pay 1% to the Federal Tax Service. This will allow you to evenly distribute the load throughout the year. But you can pay 1% before July 1 next year.

Punishment for non-payment of 1% in the Pension Fund of the Russian Federation

For late payment or non-payment of one percent of the IP, a penalty is charged in the amount of 1/300 of the refinancing rate established by the Central Bank of the country for each overdue day. Currently the daily penalty is 0.025%. The debt is automatically written off from the personal tax account; if the money runs out there, the company is sued. The law also provides for fines ranging from 20 to 40 percent of the unpaid amount of contributions.

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Payment of 1% on pension insurance for individual entrepreneurs in 2020 for 2020

Please note that when paying the payment in question in previous years, taxpayers on the General Taxation System (OSNO), as well as entrepreneurs who used the Simplified Taxation System (“income minus expenses” 15%), did not take into account when calculating income for insurance premiums amount of expenses.

Starting from January 1, 2020, the calculation of 1% for individual entrepreneurs on OSNO has changed. Now individual entrepreneurs on OSNO, when calculating 1% for pension insurance, use the law specified in paragraphs. 1 clause 9 art. 430 Tax Code of the Russian Federation. This norm determines income for OSNO in accordance with Article 210 of the Tax Code of the Russian Federation. Those. as the difference between income and professional deductions. Therefore, individual entrepreneurs on OSNO will determine 1% not from income, but from the difference between income and expenses. On October 25, 2016, the Ministry of Finance of the Russian Federation, by its letter No. BS-19-11/ [email protected], confirmed the validity of such a calculation. This rule continues to apply in 2020 and 2020.

If an individual entrepreneur applies several taxation regimes simultaneously, then the income from his business activities is summed up.

KBC for paying 1 percent on pension insurance in 2020

In 2020, for 2020, it is necessary to transfer insurance premiums to the Pension Fund of the Russian Federation from income exceeding 300,000 rubles, when paying 1%, to the following KBK - 182 1 02 02140 06 1110 160 , indicating the details of the Federal Tax Service.

Let's look at examples of how 1% is paid on income over 300,000 rubles in 2020 and 2020 under different tax systems.

Individual entrepreneur on simplified tax system 6% (Income) and 1% of excess in 2020

An individual entrepreneur working on the simplified tax system of 6% (Income), who received income over 300,000 rubles, in addition to fixed contributions to pension insurance for 2020 (26,545 rubles 00 kopecks) must pay 1% of the excess amount by July 1, 2020.

The amount to be paid must be calculated using the formula:

(Income – 300,000) x 1%

Let’s assume that an individual entrepreneur on the simplified tax system of 6% without employees earned 700,000 rubles in 2020. He needs to transfer to pension insurance:

26,545 rubles (fixed payment) + (700,000 - 300,000) x 1% = 30,545 rubles.

Thus, an individual entrepreneur on the simplified tax system of 6% pays for compulsory pension insurance in the amount of 26,545 rubles until December 31, 2020, and until July 1, 2020 - 1% of the amount exceeding 300,000 rubles - 4,000 rubles. The total amount that the individual entrepreneur must pay is 30,545 rubles.

The same should be done in 2020, taking into account the increase in the amount of fixed insurance premiums.

Individual entrepreneur on the simplified tax system 15% (“Income minus expenses”) and 1% of excess in 2020

The payment of 1 percent by individual entrepreneurs for compulsory pension insurance in this case is somewhat different. An individual entrepreneur who uses the simplified tax system of 15% does not take the difference “income minus expenses” for the calculation, but the entire amount earned for 2020. That is, the total income of the individual entrepreneur does not need to be reduced by the expense portion. Despite the fact that for OSNO this rule for calculating 1% was changed for the better in 2020, as described in this article above, for the simplified tax system (income minus expenses), for the purpose of calculating 1%, income is taken in accordance with Art. 346.15 Tax Code.

The Ministry of Finance of the Russian Federation, in its letter No. 03-15-05/63068 dated 09/04/2018, once again confirmed this norm, emphasizing that in order to change the current approach to determining the amount of insurance premiums for individual entrepreneurs on the simplified tax system, it is necessary to make changes to the Tax Code.

Individual entrepreneur on UTII and 1% of the excess in 2020

To calculate 1% of the amount exceeding the limit of 300,000 rubles, entrepreneurs who work on the Unified Tax on Imputed Income (UTII) take into account imputed income, and not the real amount of profit received.

Let us recall that imputed income for individual entrepreneurs on UTII is determined on the basis of Article 346.29 of the Tax Code of the Russian Federation and is calculated using the following formula:

VD = BD X amount of FP X K1 X K2, where: VD - imputed income; BD - basic profitability; FP - physical indicator; K1 and K2 are correction factors.

To determine the annual income of an individual entrepreneur on UTII, it is necessary to add up the imputed income according to declarations (1st–4th quarter).

If you work for UTII, do not forget to familiarize yourself with the changes to UTII for individual entrepreneurs in 2020.

IP on PSN and 1% of excess in 2020

1% for individual entrepreneurs on the Patent Taxation System is calculated from the potential income from the patent. If a patent is purchased for several months, then the potential income is calculated in proportion to the number of months for which the patent was purchased.

How to pay 1% for pension insurance for individual entrepreneurs in 2020 (for compulsory pension insurance), consider the calculation using the example of an individual entrepreneur on PSN, who provides hairdressing services in the city of Sevastopol and has 14 employees. This individual entrepreneur acquired a patent for a period of 12 months. The patent indicates that the amount of potential income is 1,760,000 rubles. Regardless of the actual income, the calculation is based on the potential income calculated in the patent. Let's calculate how much he must pay for pension insurance, in addition to fixed contributions.

To calculate, you need to subtract 300,000 rubles from the amount of potential income and multiply by 1%, that is:

(1,760,000 - 300,000) X 1% = 14,600 rubles.

Thus, an individual entrepreneur must pay contributions for compulsory pension and health insurance in the amount of 36,238 rubles (fixed contributions for pension and health insurance until December 31, 2020) + 14,600 (1% of exceeding the limit of 300,000 rubles until July 1, 2020) = 46,985 rubles.

Calculation of contributions for incomes over 300 thousand rubles

This means that only the amount of the 1 percent contribution that is less than or equal to the specified limit will be counted towards contributions.

Now let’s look at the methods for determining the calculated indicator in different individual entrepreneur taxation systems.

Tax legislation states that a rate of 1% applies to the income of individual entrepreneurs exceeding the threshold of 300 thousand rubles. To avoid additional load, the revolution should not exceed the specified limit.

Since the introduction of the norm in the Tax Code of the Russian Federation under the term income, for some reason the Pension Fund of Russia understood revenue. As a result, it turned out that personal income tax in the general regime was taken from the difference between revenues and expenses, and insurance fees only from revenue.

Since the beginning of 2020, the situation has changed and the Ministry of Finance, in letter No. BS-19-11/160, admitted that it would be more correct to calculate the pension fee at a 1 percent rate on profits if they exceed the 300,000 mark. In this case, profit is understood as the difference between the entrepreneur’s income and expenses.

For 2020, this clarification remains valid, and the accrual rules will remain the same.

This is important to know: The decision to cancel UTII

“Simplified” gives entrepreneurs the right to choose between two ways of forming the tax base:

• from income, when the basis is the receipt of funds during the tax period to the cash desk and to the current account, and costs are not taken into account at all;
• from the difference between the sum of all receipts and the sum of expenses incurred.

In the first case, individual entrepreneurs apply a 6 percent single tax rate, in the second - 15 percent.

It would be logical to assume that the calculation of the 1 percent rate of pension accruals will follow a similar path. However, in practice, only the procedure for the “income” object fits into the logical scheme. Let's take a closer look at what's going on here.

"Income"

In order not to make an additional contribution to the Pension Fund of the Russian Federation, the entrepreneur who has chosen this object, the income turnover should not exceed 300 thousand rubles. From any excess it will be necessary to calculate 1% and pay the found amount to the fund.

"Income minus expenses"

With this method of finding the base, the individual entrepreneur’s tax is levied on the difference between income and expenses, however, to calculate the 1 percent rate, all income of the individual entrepreneur is taken, that is, all receipts to the cash desk and to the account.

As you can see, costs do not reduce income and are not taken into account in the basis for determining the fee.

Active discussions are currently underway in order to equalize the rules for calculating pension contributions for OSNO and “simplified” ones. In both systems, the principles for determining the tax base (for personal income tax and single tax) are identical, but differ for insurance fees.

For “imputation”, slightly different rules apply. Here, the 1 percent rate is applied not to the excess of 300 rubles of actual income, but of imputed income. Let us recall that this indicator is determined by a separate formula, which contains the basic profitability, physical indicator and adjustment factors. Most elements of the mathematical expression are determined by the type of occupation of the entrepreneur and the characteristics of the territory where the business is conducted.

First, let's find the value of twelve-month income:

And finally, the contribution amount:

For PSN the situation is similar to UTII. The basis is also taken as expected rather than actually received income. The document authorizing work within the framework of the regime indicates the potential value of revenue, which is taken as the basis for calculating the value of the patent. The same value should be used when calculating the fee.

A patent is issued for a period of one to twelve months and when determining the annual value, appropriate interpolation must be carried out.

Let's calculate the contribution:

If an individual entrepreneur applies a number of taxation systems together, the contribution at a 1 percent rate is calculated for each area. Payment receipts can also be separated so that there are no misunderstandings later.

Reduction of advance payment for UTII and simplified tax system by 1%

The advance payment for UTII and the simplified tax system can be reduced by 1% of the amount exceeding the limit of 300,000 rubles if the additional contribution was made in the period for which the tax is calculated.

That is, if the additional contribution for the previous 2020 was paid on March 30, 2020, then the individual entrepreneur has the right to reduce the advance payment under the simplified tax system or UTII for the first quarter of 2020, and not for the 4th quarter of the previous year for UTII or not for the entire 2020 for USN.

Entrepreneurs who use the simplified tax system and UTII and do not have employees can reduce the UTII or simplified tax tax by the entire amount of mandatory contributions. Individual entrepreneurs on UTII or on the simplified tax system with hired employees reduce taxes by the amount of contributions paid, but not more than 50%.

The material has been edited in accordance with changes in legislation 09/03/2019

This might also be useful:

• Transport tax under the simplified tax system and OSNO in 2020
• Property tax for organizations and individuals
• Transport tax in Moscow in 2020

• Trade fee in Moscow in 2020
• Tax calendar for 2020
• Income codes in certificate 2-NDFL in 2020

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Comments

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Tatyana 02/15/2016 at 11:47 # Reply

I am an individual entrepreneur, a pensioner, I work on the simplified tax system “Income minus expenses” x15%, tell me, is it correct that the Pension Fund tax is 1% on income, all income is taken, excluding expenses. My turnover for 2014 amounted to 11,859,312 rubles, expenses - 10,958,379 rubles, tax base - 900,933 rubles, I paid tax 135,140 rubles and what else do I need 1% - 118,593 rubles. to pay?

Natalia 02/16/2016 at 12:08 # Reply

Tatyana, good afternoon. Working on the simplified tax system, income minus expenses, you calculate tax payments as follows: (income minus expenses) X 15% - the amount of fixed payments paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund. If your annual income exceeds 300 thousand rubles, then by April 1 of the year following the reporting year, you must pay 1% of the difference between all your income and 300 thousand rubles. You apparently made a mistake when you wrote “My turnover is for 2014,” meaning for 2020? Because for 2014 you had to pay the simplified tax system and 1% to the Pension Fund in 2020. And so you calculated everything correctly, except that you did not subtract from 135,140 rubles the amount of fixed payments paid to the Pension Fund and the Federal Compulsory Medical Insurance Fund (18,610.8 + 3,650.58 = 22,261.38). Those. You should have reduced the simplified tax system by 22,261.38. Did you pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund in 2020? Payment had to be made by December 31, 2015. I also remind you that the maximum payment to the Pension Fund = 138,627.84 rubles. (fixed and 1%).

03/28/2019 at 09:34 # Reply

It is not the amount of the simplified tax system that is reduced by the amount of fixed payments, but the tax base for calculating the simplified tax system. That is, fixed contributions to pension insurance are counted as expenses. And in the text of the article it is written as Natalya commented. Check this moment!!

Larisa 02/16/2016 at 04:31 pm # Reply

Tatyana, good afternoon! If your declaration under the simplified tax system indicates the amount of 11859312 rubles, then payments to the Pension Fund will be: fixed payment to the Pension Fund of 18610.80, FFOMS - 3650.58, but 1% to the Pension Fund will be: (11859312-300000) *1% = 115593, 12. Next, 115593.12+18610.80 = 134203.80, this is less than 138627.84, which means you pay to the Pension Fund: 1% - 115593.12, fixed amount 18610.80, and FFOMS - 3650.58. All the best to you and good luck!

02/14/2019 at 22:11 # Reply

Not true. When calculating 1%, expenses are also taken into account. This is contained in the Resolution of the Constitutional Court of the Russian Federation of November 30, 2016 No. 27-P, as well as in paragraph 27 of the review of judicial practice of the Supreme Court of the Russian Federation No. 3 (2017) approved by the Presidium of the Supreme Court of the Russian Federation on July 12, 2017. I sued the Pension Fund and my accruals for 2014-2015 were removed and all the money was returned. She filed an application with the court in March 2020, the decision was made on March 16, 2018. I myself am a former tax inspector. Read carefully Income Art. 346.15 procedure for determining income under the simplified tax system and art. 346.16 procedure for determining expenses. The RF CA confirmed that the procedure for determining income and expenses is similar to OSNO.

12/30/2017 at 03:10 pm # Reply

I shoveled almost $200,000, earned almost $1000 (per month). This is a business.

02/14/2019 at 22:03 # Reply

The payment is calculated as income minus expenses and takes 1%. Read the definition No. 304-KG16-16937 and the resolution of November 30, 2016 No. 27-P of the Constitutional Court of the Russian Federation, review of judicial practice of the Supreme Court of the Russian Federation No. 3 (2017), paragraph 27, approved by the Presidium of the Supreme Court of the Russian Federation on July 12, 2017.

Oleg 03/09/2016 at 14:44 # Reply

New kbk

Good afternoon. I am an individual entrepreneur on the simplified tax system. During 2020 Along with fixed payments to the Pension Fund, I paid 1% on income over 300,000 rubles. on the KBK fixed payment of the insurance part of the pension. Now I find out that from January 1, 2020, this payment must be made to another KBK. I still have an unpaid amount (1% of income over 300,000 rubles), which I will pay before April 1 for a new KBK, but what about the amounts that I paid in 2020? Will they be counted?

Natalia 03/12/2016 at 15:00 # Reply

Oleg, good afternoon. Your payments made in 2020 will count. In 2020, one BCC was in effect for fixed payments and 1% payments; from 2020, different BCCs are in effect.

Alexander 03/17/2016 at 21:33 # Reply

new individual entrepreneur

Hello. Still in the process of opening a private enterprise. I plan income-expenses of 15%. — I understood correctly that the maximum turnover with such a system is 60 million, or rather 45, because the deflation coefficient is correct? — What will be the tax for the whole year with a turnover of 45 million, profit of 1.5 million? Or is it easier to change taxation?

Natalia 03/17/2016 at 22:24 # Reply

Alexander, good evening. Income under the simplified tax system cannot exceed 60 million rubles. in year. If your difference between income and expenses is 1.5 million rubles, then the simplified tax system tax will be 15% of this number - 225,000 rubles. As far as I understand, you have not yet chosen a taxation system. Just in case, let me remind you that after registering an individual entrepreneur, you have 30 days to submit an application to choose a tax system. Which one to choose is up to you.

Oksana 03/21/2016 at 09:16 pm # Reply

1%

Is it possible to reduce the amount of single tax for 2020 by the amount of payment of 1% for 2014 made in 2020

Natalia 03/22/2016 at 14:00 # Reply

Oksana, good afternoon. You can reduce the single tax for 2015 by the amount of payment of 1% to the Pension Fund for 2014, made in 2015. The principle of calculation is a cumulative total - you count the total amount of income received in 2020, multiply by the tax rate, get the amount, and then reduce it by all advance payments of the simplified tax system made in 2020, and by all payments for individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund made in 2020, including 1%.

Maxim 03/24/2016 at 09:33 # Reply

What if the simplified tax system is 15% and you paid at least 1% of the proceeds? Then can I deduct last year’s 1% contributions to the Pension Fund? Does the presence of employed workers make a difference?

Natalia 03/24/2016 at 09:57 # Reply

Maxim, good afternoon. With the taxation system you have chosen - simplified tax system (income-expenses) 15%, the entire amount of insurance premiums paid during the tax period both “for yourself” and for employees is taken into account in expenses included in the taxable base. Therefore, you need to transfer the calculated minimum tax to the simplified tax system (income-expenses) of 15% in full. The amount of insurance premiums “for yourself” and for employees can be deducted under the simplified taxation system (income) of 6%.

Nadezhda 03/22/2016 at 11:16 am # Reply

Good afternoon. Please tell me, can I pay more contributions to the Pension Fund and Compulsory Medical Insurance than necessary? That is, round the amount to 5000 rubles. and 1000 rub. respectively. And in the 4th quarter, pay the missing difference from what was paid for 3 quarters and what needs to be paid for the year? You can, of course, pay as expected, but it would be more convenient for me, if possible.

Natalia 03/22/2016 at 14:02 # Reply

Nadezhda, good afternoon. You can pay fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund throughout the year in any amount as you wish. The main requirement is to pay the full amount of contributions calculated from the minimum wage established for each calendar year by December 31.

Individual entrepreneur 03/23/2016 at 12:16 # Reply

shame on the Pension Fund

The pension fund decided to make a plan for entrepreneurs. Peel them off like sticky. Now all individual entrepreneurs will begin to close. Well, how can you calculate contributions like this? These are enslaving conditions. For an entrepreneur, not all of the proceeds are considered his income. He buys goods for sale and incurs a lot of expenses. For example, I am an individual entrepreneur on the general taxation system. I sold goods for 5 million rubles, and spent 4.5 million rubles on purchase and transportation. I still have an income of 500 thousand rubles. I paid personal income tax on this income - 13% - 65 thousand. I have 435 thousand rubles left in my pocket. This is what I earned for the whole of 2020. And what of this amount remaining at my disposal, in addition to fixed advance payments to the Pension Fund, should I still pay the maximum amount - 152 thousand rubles? And then what? How should I feed my family? 283 thousand remain. This is a month - I earned a little more than 23 thousand on average? What a disgrace. It can't be considered that way.

Natalia 03/24/2016 at 09:46 # Reply

Hello, why do you pay 13% personal income tax? Do you use OSNO? If you used the simplified tax system, you would pay 6% on income - half as much.

Stanislav 12/23/2016 at 18:00 # Reply

Constitutional Court decision

Good evening, there is decision number 27 KS dated November 30, 2016, which clearly states that the Pension Fund must take into account expenses when calculating and that the pension fund accrued incorrectly

Alina 03.23.2016 at 12:19 # Reply

strange calculation of insurance premiums to the Pension Fund

That's an understatement - strange. It will simply cut down all entrepreneurs at the very roots. They do not earn enough to pay 1% to the Pension Fund on income exceeding 300 thousand rubles. After all, not everything that they received at the cash desk or in their current account is their income. What about the expenses? Well, it's somehow very unfair. But everywhere they say that small business is precious. The road to where?

Anna 03/25/2016 at 04:21 pm # Reply

Tax reduction for 2020 for individual entrepreneurs with employees

Good afternoon. I have an individual entrepreneur on the simplified tax system. For 2020 taxes accrued (6%) 780272.00. I have employees. For them I paid a contribution of 40,000 rubles, and I also paid a fixed payment to the individual entrepreneur for 2014 of 22,000 in 2015, as well as 1% on amounts exceeding income for 2014 of 86,000 rubles, also paid in 2015. Tell me what payments I can use to reduce my tax. Thank you in advance.

Natalia 03/25/2016 at 07:30 pm # Reply

Anna, good evening. An individual entrepreneur on simplified taxation system (STS) income who has employees can reduce the advance payment under the simplified tax system by the amount of insurance premiums paid (in the reporting period) for employees and fixed payments for individual entrepreneurs (but not more than 50% of the tax amount). Those. You can reduce 780,272.00 by 50% of all contributions paid in 2020 (40,000+22,000+86,000):2.

Evgenia 03/28/2016 at 10:15 am # Reply

Good afternoon I am an individual entrepreneur on the simplified tax system. In 2020, I paid fixed contributions to the Pension Fund. But 1% of income exceeding 300,000 rubles was paid in March 2020. Can I reduce the advance payment for the first quarter of 2020 to the tax office? Or can this 1% still be taken into account in 2015? Thank you

Natalia 03/28/2016 at 09:04 pm # Reply

Evgenia, good evening. The advance payment for the 1st quarter of 2020 can be reduced by contributions paid during the 1st quarter of 2016 (this applies to both 1% and fixed contributions).

Elena 03/30/2016 at 07:59 pm # Reply

Hello! How can an individual entrepreneur on a patent calculate the 1% excess of 300,000 rubles? from potential income 720,000 rubles. for six months for the Pension Fund. Thank you.

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How much should an individual entrepreneur pay to the Pension Fund in 2020?

If in 2020 it was the Pension Fund for Individual Entrepreneurs and Organizations that was the administrator in terms of calculation and payment of contributions, then from 2020 the corresponding control functions are transferred to the Federal Tax Service. At the same time, individual entrepreneurs will have to calculate insurance premiums in the same manner that is in effect now, and 1% contributions have not been canceled (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation, as amended, valid from 01/01/2017) . You can read about the amount of fixed contributions for 2020 in a separate material.

Good afternoon, dear individual entrepreneurs!

Soon, individual entrepreneurs will begin to pay en masse 1% of the amount exceeding 300,000 rubles of annual income, based on the results of 2020. Especially individual entrepreneurs using the simplified tax system in order to immediately make a tax deduction from the advance payment under the simplified tax system for the 1st quarter of 2020. In fact, many have already paid.

This means that the individual entrepreneur will again have many questions about how to correctly calculate this 1%, where to pay, to which BCCs, and so on and so on...

And in order not to explain to every commentator on previous articles, I wrote a separate note in the form of “Question/Answer”.

In this article we will consider questions about the 1% that we will pay at the end of 2020

Let me remind you that this 1 percent must be paid before July 1, 2019.

Moreover, it is better not to delay payment until the very last day. For those who do not know (or have forgotten) how much they had to pay for compulsory pension and health insurance in 2020 “for themselves,” I provide links to two articles with the full breakdown:

• And again about mandatory individual entrepreneur contributions for 2020: payment scheme and frequently asked questions
• It's time to pay your dues for 2020: a few tips

So what about 1% with an income of more than 300 thousand rubles a year? Do I need to pay it?

And I repeat once again that if you don’t know what this mysterious 1% is, then I once again recommend reading the article I mentioned above.

Let's look at a specific example:

For example, the income of an individual entrepreneur using the simplified tax system of 6% without employees for the full year 2020 amounted to 500,000 rubles. He should pay for pension insurance “for himself”:

RUB 26,545 + (500,000 – 300,000)*1% rub. = 26,545 + 2,000 = 28,545 rubles.

• Moreover, 26,545 rubles had to be paid before December 31, 2018
• And the 2000 rubles that we got in our example must be paid before July 1, 2020.

I remind you that you can subscribe to my video channel on Youtube using this link:

An understandable concern arises that if an individual entrepreneur had serious income for 2020, then the contribution to the Pension Fund could reach enormous amounts...

There is an upper limit on the mandatory contribution to pension insurance. The fact is that the maximum amount of insurance contributions for pension insurance for 2020 is limited by a maximum value.

It is calculated using the following formula:

26545*8= 212,360 rubles

By the way, please note that starting from 2020, the minimum wage no longer affects the amount of mandatory contributions of individual entrepreneurs “for themselves”.

Why does 1% need to be paid before July 1, if previously they were paid before April 1?

The fact is that the payment deadline for 1% of the amount exceeding 300,000 rubles of the individual entrepreneur’s annual income has been postponed. I wrote a separate article about this important change:

• On postponing the payment of contributions for incomes of more than 300,000 rubles per year from April 1 to July 1

Does it make sense to pay 1% for 2020 before April 1, 2019?

Of course, especially for individual entrepreneurs using the simplified tax system, in order to immediately make a tax deduction from the advance payment under the simplified tax system for the first quarter of 2020.

Is it possible to pay 1% for a year?

Yes, you can. For example, if in the first quarter your income exceeded 300 thousand rubles, then you can safely pay 1% on top of the mandatory quarterly contributions. Thus, the load is evenly distributed throughout the year.

KBK?

• For pension insurance “for yourself” 182 1 0210 160
• For medical insurance “for yourself” 182 1 0213 160
• At the end of 2020, for 1% of the amount exceeding 300,000, a separate BCC is not provided and it coincides with the BCC for pension insurance contributions.

But I do not rule out the possibility that for 1% of the amount exceeding 300,000 rubles per year, a separate BCC will be introduced, as was the case in 2020. Follow the news and update your accounting programs regularly.

Is it possible to reduce the tax under the simplified tax system by this 1%?

Yes, you can. But please note that such a deduction can only be made if this additional contribution is made in the period for which the tax is calculated.

• For example, if I pay an additional contribution of 1% before March 31, 2020, then I have the right to reduce the advance payment under the simplified tax system for the first quarter of 2019.
• If I pay, for example, in May, I will reduce the tax according to the simplified tax system for 6 months of 2020.

On my blog there is a calculator for individual entrepreneurs on the simplified tax system without employees, you can calculate it yourself:

I got a large amount of 1%... can I pay it in parts? For example, part in the 1st quarter, part in the second...

Yes, you can. The main thing is that everything is paid before July 1, 2020 (based on the results of 2018).

I am an individual entrepreneur on the simplified tax system “Income”. For example, simplified tax system 6%. Can I take expenses into account?

No. Only income.

I work on the simplified tax system “Income minus Expenses”. From what amount should I calculate 1%? Can expenses be taken into account?

There are several decisions of the Supreme Court, when specific individual entrepreneurs on the simplified tax system “income minus expenses” were allowed to take into account expenses when calculating the 1% contribution to pension insurance. I would like to emphasize that specific individual entrepreneurs were allowed to take into account expenses, and not all individual entrepreneurs in general on the simplified tax system “income minus expenses.”

No changes have been made to the Tax Code on this issue. There have also already been many letters from the Ministry of Finance and the Federal Tax Service, in which these departments adhere to the previous position: an individual entrepreneur using the simplified tax system cannot take into account expenses when calculating the 1% additional contribution to the Pension Fund.

Read more in the letters:

• Letter of the Ministry of Finance dated 06/09/2017 No. 03-15-05/36277
• Letter of the Ministry of Finance dated March 17, 2020 N 03-15-06/15590
• Letter of the Ministry of Finance No. 03-15-03/69372 dated 10/23/2017
• Letter of the Ministry of Finance No. 03-15-07/8369
• Letter of the Ministry of Finance dated May 3, 2020 N 03-15-05/29955
• Letter of the Federal Tax Service dated July 25, 2018 No. BS-3-11/ [email protected]

I won’t repeat myself, I’ve talked about this situation many times in a separate section: https://dmitry-robionek.ru/category/fiksirovannye-vznosy

What if I have UTII? How is income calculated?

In this case, income should be calculated based on the fact that the income of an individual entrepreneur on UTII is equal to imputed income.

How to calculate 1% for those who have a patent? What is my income?

Similar to UTII. You will count 1% based on the fact that your income is equal to your potential income. It is clear that often a patent is purchased for several months, and not for a year. In this case, we will calculate the potential income in proportion to the number of months for which it was purchased.

What if I have the simplified tax system + patent or the simplified tax system + UTII, etc.?

It is necessary to sum up the income for each taxation system to calculate 1% of the amount exceeding 300,000 rubles of annual income.

How to calculate contributions if an individual entrepreneur has worked for less than a full year?

On grandma's accounts =) Jokes aside, I have always encouraged and will continue to encourage the use of accounting programs for individual entrepreneurs. But if you want to double-check your calculations or programs, then try my calculators:

• Calculator of fixed contributions for individual entrepreneurs “for themselves” for 2020
• Calculator of fixed contributions for individual entrepreneurs “for themselves” for 2020

Do individual entrepreneurs and employees also pay 1%?

Yes, you need to pay.

What is the best way to pay taxes and fees? From an individual entrepreneur's bank account? Or cash, with a receipt?

I recommend paying taxes and contributions only from the individual entrepreneur’s bank account (if you have one, of course). Now banks are closely monitoring payments of taxes and contributions. And they can block the account of those individual entrepreneurs whose payments for taxes and contributions are less than 0.9% of the debit turnover on the individual entrepreneur’s account. As a rule, they look at turnover for the quarter.

If the individual entrepreneur does not have a bank account, then you can pay in cash. Just don't lose your receipts =)

Where can I get receipts if I don’t have an accounting program?

In such cases, I advise you to use only the official service of the Federal Tax Service “Pay taxes” https://service.nalog.ru/payment/payment.html

What if I had no income at all for 2020 and am on the simplified tax system?

So, don't pay this 1%.

But in ANY case, it was necessary to pay mandatory contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund “for yourself” in 2020 (except for 6 categories of individual entrepreneurs who may temporarily not pay mandatory contributions).

I heard that in 26 regions of the Russian Federation the details for paying taxes and contributions will change. This is true?

Yes its true. The change of details began on February 4, 2020. Be careful, I advise you to read this article:

Important: from February 4, 2020, the details for paying taxes and contributions in 26 regions of the Russian Federation will change

I hope I have answered the most frequently asked questions on this topic.

PS Follow up with a short video about 1% of an amount exceeding 300,000 rubles in 2020:

https://youtu.be/DBzEWDUfZEQ

I recommend to read:

1. And again about the mandatory contributions of individual entrepreneurs “for themselves” in 2020
2. And again about changing details in 26 regions for paying taxes and contributions from February 4, 2020 (Video)
3. So which KBK should individual entrepreneurs pay contributions “for themselves” for 2020?

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