Individual entrepreneur insurance premium calculator 2020

So, wages have been accrued correctly, correctly and in full. The next important step is to calculate insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund. And you’re just starting to work as an accountant... But don’t clutch your head in horror! In general, everything is not so difficult, you just need to be careful, focused, and balanced. Without dwelling on particularly complex issues of our legislation, let’s consider how we will calculate insurance premiums in the future, 2020. Actually, nothing has changed too much since 2020, but we will focus on the differences.

When do we pay?

First of all, let us remind you that these mandatory payments must be calculated on time. Payment of insurance premiums is made by the 15th day of the month following the billing month. Therefore, due contributions, for example, for January, must be transferred before February 15. Naturally, if the 15th falls on a weekend or holiday, the payment deadline is postponed to the next business day. Penalties are provided for late payment of insurance premiums, as well as for incomplete transfer. Thus, in order not to delay payment, or to calculate the amount of payment incorrectly, let’s begin calculating these payments.

How much do we pay?

The amount of insurance premiums depends on several factors: • On the category of payers your organization belongs to; • From the total amount accrued to the employee for the reporting tax period. Let's look at these factors in more detail.

How to use the calculator

Instructions for using the individual entrepreneur insurance premium calculator

By default, calculations are made for the selected whole year. If you registered an individual entrepreneur this year, or you closed it, then select a more specific start and end date for the period.
If your income for the selected period was no more than 300,000 rubles, then you can leave the “Income for this period” field empty. The entered amount will not affect the final result.
Click "CALCULATE". You can save the result with all the calculation details to a doc file.

Payments to the Federal Social Insurance Fund of Russia

Reduce the amount of the monthly payment to the Social Insurance Fund of Russia by the amount of compulsory social insurance expenses incurred by the organization (Part 2 of Article 15 of Law No. 212-FZ of July 24, 2009). Such expenses include:

sick leave benefits (except for benefits related to an accident at work or occupational disease) starting from the fourth day of temporary disability;

maternity benefits;

a one-time benefit for women registered with medical institutions in the early stages of pregnancy;

lump sum benefit for the birth of a child;

monthly allowance for the period of parental leave until the child reaches the age of 1.5 years;

social benefit for funeral.

The listed types of insurance coverage are financed from the funds of the Federal Social Insurance Fund of Russia, taking into account the provisions of Article 3 of the Law of December 29, 2006 No. 255-FZ.

An example of reducing insurance premiums by the amount of expenses incurred by the organization for state social insurance

In January, the organization accrued in favor of its employees:

salary – 400,000 rubles;
sick leave benefit – 8,000 rubles;
maternity benefit – 23,500 rubles.

The organization applies general insurance premium rates.

For January, the accountant calculated insurance premiums in the amount of 120,000 rubles. (400,000 rubles × 30%), including contributions to the Social Insurance Fund of Russia – 11,600 rubles. (RUB 400,000 × 2.9%).

The organization's expenses incurred in January for state social insurance amounted to 31,500 rubles. (8,000 rubles + 23,500 rubles), which is more than the contributions to the Russian Social Insurance Fund accrued for the same month. The organization decided to compensate for its expenses by reducing upcoming payments.

In January, the organization did not transfer anything to the FSS of Russia. Part of the expenses not covered by insurance premiums in the amount of 19,900 rubles. (31,500 rubles – 11,600 rubles) the organization’s accountant took into account when calculating contributions to the Social Insurance Fund of Russia for February.

If the amount of social insurance expenses exceeds the amount of insurance contributions accrued to the Federal Social Insurance Fund of Russia, the organization can:

apply for the allocation of funds necessary for the payment of hospital benefits, benefits associated with the birth of a child, and funeral benefits to the territorial branch of the Federal Social Insurance Fund of Russia at the place of registration (Part 2 of Article 4.6 of the Law of December 29, 2006 No. 255-FZ) ;

offset the excess against upcoming payments of contributions to the Social Insurance Fund of Russia (Part 2.1 of Article 15 of the Law of July 24, 2009 No. 212-FZ).

The date of inclusion of payments in the calculation base for insurance premiums is the day of accrual of remuneration in favor of the employee (clause 1 of Article 11 of the Law of July 24, 2009 No. 212-FZ). The date of payment of social benefits is determined in the same manner. Therefore, each month, reduce contributions to the Russian Social Insurance Fund by the amount of benefits accrued in the same month. The date of actual payment of benefits does not matter in this case.

About the individual entrepreneur insurance premium calculator

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

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

Who can benefit from reduced insurance premium rates?

Subject to compliance with the requirements specified in the Tax Code, some legal entities and entrepreneurs may use reduced tariffs. Among them:

applying the simplified tax system and conducting preferential types of activities;
pharmacy and pharmaceutical enterprises;
entrepreneurs working under the patent tax system;
non-profit and charitable organizations on the simplified tax system;
tourism organizations in special economic zones.

You can find yourself on the list of beneficiaries by studying Article 427 of the Tax Code.

When do you need to pay?

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

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

The Federal Tax Service used examples to explain how small and medium-sized businesses can calculate contributions at new tariffs

From April 1, reduced contribution rates for payments in excess of the minimum wage have been established for SMEs. Tax officials explained how, taking into account the innovations, to calculate contributions in the month in which the total amount of payments exceeded the limit, and how to calculate contributions when paying extra days off to care for disabled children.

Pension contributions

For small and medium-sized businesses, for monthly payments exceeding the minimum wage, the tariff is set at 10%. For payments the amount of which is less than or equal to the minimum wage, you must pay contributions at regular rates. For 2020, the maximum base for calculating pension contributions is RUB 1,292,000. As a general rule, until the cumulative total of payments to an individual from the beginning of the year exceeds this value, the tariff is 22%, and everything above is taxed at a rate of 10%.

As the Federal Tax Service indicated, in the month in which the total amount of payments since the beginning of the year exceeded the limit, the policyholder needs to calculate contributions as follows:

-determine which amount of the accrued monthly account for exceeding the maximum base value. In the example, the Federal Tax Service paid an individual 1,200,000 rubles for January - March, and in April another 200,000 rubles were transferred, i.e. the excess is: (1,200,000 + 200,000) – 1,292,000 = 108,000 rubles. This part should, as a general rule, be taxed at a rate of 10%;

-calculate how much is taxed at a rate of 22%. In the example of the Federal Tax Service, this is the following amount: 200,000 – 108,000 = 92,000 rubles;

-from the amount that, as a general rule, is taxed at a rate of 22%, allocate the minimum wage. The rest will be subject to contributions at a rate of 10% as payments exceeding the minimum wage. In the example of the Federal Tax Service, the following calculation: 92,000 – 12,130 = 79,870 rubles.

Thus, the total amount of contributions, following the example given by the tax authorities, will consist of the following parts:

12,130 * 22% = 2,668.6 rubles.

79,870 * 10% = 7,987 rub.

108,000 * 10% = 10,800 rub.

The total amount to be paid is RUB 21,455.6.

Contributions to VNiM

In general, the procedure for calculating contributions in the event of temporary disability and in connection with maternity is similar to the procedure for calculating pension contributions.

For SMEs, a zero tariff has been established for payments exceeding the minimum wage. For payments the amount of which is less than or equal to the minimum wage, you must pay contributions at regular rates. The maximum base for this type of contribution for 2020 is 912,000 rubles. Up to this amount, calculated on an accrual basis from the beginning of the year, as a general rule the rate is 2.9% or 1.8% depending on the category of the insured person. Anything above that is not subject to “sickness” contributions.

As the Federal Tax Service explained, the procedure for the policyholder when calculating contributions to VNiM in the month when the maximum base is exceeded is as follows:

- determine what part of the amount paid for the month is transferred in excess of the limit. In the example, the Federal Tax Service paid an individual 750,000 rubles for January - March, and in April another 250,000 rubles, i.e. the excess is: (750,000 + 250,000) – 912,000 = 88,000 rubles. This amount is not subject to contributions;

-calculate what amount of the monthly payment is included in the limit. In the example of the Federal Tax Service, the amount is as follows: 250,000 – 88,000 = 162,000 rubles;

- of the amount included in the maximum amount, only the part that does not exceed the minimum wage will be taxed at the general rate, i.e. contributions will need to be paid only from payments in the amount of 12,130 rubles. There is no need to pay contributions for the entire remaining amount (250,000 – 12,130 = 237,870 rubles).

Extra days off to care for disabled children

Payment for additional days off, which are provided to employees to care for disabled children, and insurance premiums from this payment are covered by the Social Insurance Fund.

As the Federal Tax Service indicated, the amount of contributions that falls on the payment of extra days off should be determined as follows:

-calculate the total amount of contributions for the month. As an example, tax authorities accepted the total amount of payments to an individual for a month in the amount of 75,000 rubles, where 12,130 rubles. taxed at a general rate of 30%, and above that - at 15%. The calculation is as follows: 12,130 * 30% + (75,000 – 12,130) * 15% = 13,069.5 rubles;

- determine the share that in the total amount of payments falls on the payment of extra days off. In the example of the Federal Tax Service, it is 15,000 rubles. The share of this payment (?) is calculated as follows: 15,000 / 75,000 = 0.2;

-calculate the share of insurance premiums. In the example of the Federal Tax Service, it is determined as follows: 13,069.5 * 0.2 = 2,613.9 rubles. This amount must be reimbursed by the FSS.

It is worth keeping in mind that insurers often do not charge contributions at all for the amount of payment for additional days off to care for disabled children and quite successfully defend their position in court.

Document:

Letter of the Federal Tax Service of Russia dated July 13, 2020 N BS-4-11/ [email protected]

Federal Tax Service, in addition to letters dated 04/07/2020 N BS-4-11/ [email protected] , dated 04/29/2020 N BS-4-11/ [email protected] on the application of the norms of Federal Law dated 04/01/2020 N 102- The Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Federal Law N 102-FZ) informs.

In accordance with the provisions of Federal Law N 102-FZ from 04/01/2020 for payers of insurance premiums recognized as small or medium-sized businesses in accordance with Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation” (hereinafter referred to as SMEs), in relation to the part of payments in favor of an individual determined at the end of each calendar month as an excess over the minimum wage (hereinafter referred to as the minimum wage) established by federal law at the beginning of the billing period, the following reduced insurance premium rates are applied :

1) for compulsory pension insurance (hereinafter referred to as OPS):

a) within the established maximum value of the base for calculating insurance premiums for this type of insurance - in the amount of 10%;

b) above the established maximum base for calculating insurance premiums for this type of insurance - in the amount of 10%;

2) for compulsory social insurance in case of temporary disability and in connection with maternity (hereinafter referred to as OSS for VNiM) - in the amount of 0%;

3) for compulsory health insurance - in the amount of 5%.

At the same time, for the portion of payments not exceeding the monthly minimum wage, SMEs apply the insurance premium rates established by Article 425 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), in the aggregate amount of 30%.

I. When calculating insurance premiums for OPS and OSS at VNiM for the month during which the amounts of payments and other remunerations in favor of an individual exceeded the maximum value of the base for calculating insurance premiums for OPS and OSS at VNiM, the following should be taken into account.

According to paragraph 1 of Article 421 of the Code, the base for calculating insurance premiums for payers of insurance premiums specified in paragraphs two and three of subparagraph 1 of paragraph 1 of Article 419 of the Code is determined at the end of each calendar month as the amount of payments and other remunerations provided for in paragraph 1 of Article 420 “Object taxation of insurance premiums" of the Code, accrued separately in relation to each individual from the beginning of the billing period on an accrual basis, with the exception of the amounts specified in Article 422 "Amounts not subject to insurance premiums" of the Code.

In accordance with paragraph 3 of Article 421 of the Code, for payers of insurance contributions - employers, a maximum base value is established for calculating insurance premiums for compulsory health insurance (in 2020 - 1,292,000 rubles) and compulsory social insurance for VNiM (in 2020 - 912,000 rubles).

Taking into account the above, SMEs, starting with payments for April 2020, 1. Calculate insurance premiums for compulsory health insurance in the following order:

the rate of insurance contributions for mandatory insurance in the amount of 22%, established by Article 425 of the Code, applies only to the part of payments in favor of an individual that does not exceed the minimum wage during the month (12,130 rubles);

the rate of insurance contributions for compulsory health insurance in the amount of 10%, established by subparagraph “a” of paragraph 1 of Article 6 of Federal Law N 102-FZ, is applied to the rest of payments for the month exceeding the minimum wage.

If the amount of payments in favor of the employee, determined on an accrual basis from the beginning of the billing (reporting) period, exceeds the established limit value of the base for calculating insurance premiums for compulsory health insurance, then the amounts of such excess are subject to SME insurance premiums for compulsory health insurance at a rate of 10% , established by subparagraph “b” of paragraph 1 of Article 6 of Federal Law N 102-FZ.

Example:

For the period January-March 2020, payments in the amount of 1,200,000 rubles were made to the employee. For April 2020, the specified employee was accrued another 200,000 rubles, i.e. the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April 2020 exceeded the maximum base for calculating insurance premiums for compulsory health insurance by (1,200,000 + 200,000) - 1,292,000 = 108,000 rubles. Accordingly, 200,000 - 108,000 = 92,000 rubles is the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for compulsory health insurance.

In this case, according to the insurance premium rates established by Article 425 of the Code, part of the payments for April 2020, not exceeding the minimum wage, is taxed, i.e. 12,130 rubles.

Part of the monthly payments in excess of the minimum wage, not exceeding the maximum base for calculating insurance premiums for compulsory health insurance, in the amount of 92,000 - 12,130 = 79,870 rubles, is subject to insurance contributions for compulsory health insurance at the rate of 10% established by subparagraph “a” of paragraph 1 of Article 6 of the Federal Law N 102-FZ.

The part of payments that exceeds, from the beginning of the billing (reporting) period, the maximum value of the base for calculating insurance premiums for compulsory health insurance, in the amount of 108,000 rubles, is subject to insurance premiums for compulsory health insurance at the rate of 10% established by subparagraph “b” of paragraph 1 of Article 6 of Federal Law No. 102- Federal Law.

2. Insurance premiums for OSS at VNiM are calculated in the following order:

the tariff of insurance premiums for OSS for VNiM in the amount of 2.9% (in relation to payments and other remuneration in favor of foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115-FZ “On the legal status of foreign citizens in the Russian Federation”) in the amount of 1.8%), established by Article 425 of the Code, applies only to the part of payments in favor of an individual that does not exceed the minimum wage during the month (12,130 rubles);

the rate of insurance premiums for OSS for VNiM in the amount of 0%, established by paragraph 2 of Article 6 of Federal Law N 102-FZ, is applied to the rest of payments for the month exceeding the minimum wage.

If the amount of payments in favor of the employee, determined on an accrual basis from the beginning of the billing (reporting) period, exceeds the established limit value of the base for calculating insurance premiums for OSS at VNiM, then the amounts of such excess are not subject to insurance premiums in accordance with paragraph 2 of the article 425 of the Code.

Example:

For the period January - March 2020, payments in the amount of 750,000 rubles were made to the employee. For April 2020, the specified employee was accrued another 250,000 rubles, i.e. the amount of payments in favor of the employee, determined by the cumulative total from the beginning of the billing (reporting) period, in April exceeded the maximum base for calculating insurance premiums for OSS at VNiM by (750,000 + 250,000) - 912,000 = 88,000 rubles. Accordingly, 250,000 - 88,000 = 162,000 rubles - the amount of payments for April 2020, which is included in the maximum base for calculating insurance premiums for OSS at VNiM.

In this case, according to the insurance premium rates established by Article 425 of the Code, part of the payments for April 2020, not exceeding the minimum wage, is taxed, i.e. 12,130 rubles.

Part of the monthly payments in excess of the minimum wage, not exceeding the maximum base for calculating insurance premiums for OSS at VNiM, in the amount of 0 = 149,870 rubles, is subject to insurance contributions for OSS at VNiM at the 0% rate established by paragraph 2 of Article 6 of Federal Law N 102-FZ .

The portion of payments that exceeds, from the beginning of the billing (reporting) period, the maximum base for calculating insurance premiums for OSS at VniM, in the amount of 88,000 rubles, is not subject to insurance premiums for OSS at VniM on the basis of paragraph 2 of Article 425 of the Code.

II. On the issue of calculating insurance premiums from amounts paid to an employee for additional days off provided to care for a disabled child and reimbursed by the Social Insurance Fund of the Russian Federation, we inform the employer as follows.

Based on the provisions of Articles 420, 421 and 422 of the Code, payment for additional days off provided for caring for disabled children in accordance with Article 262 of the Labor Code of the Russian Federation is subject to insurance contributions in the generally established manner, as a payment within the framework of labor relations.

In accordance with Part 17 of Article 37 of the Federal Law of July 24, 2009 N 213-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law “On Insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" (hereinafter referred to as Federal Law N 213-FZ) financial support for the costs of paying for additional days off provided for child care - disabled people in accordance with Article 262 of the Labor Code of the Russian Federation, including accrued insurance contributions to state extra-budgetary funds, is carried out at the expense of interbudgetary transfers from the federal budget provided to the budget of the Social Insurance Fund of the Russian Federation.

In this regard, the costs of paying for these additional days off to care for a disabled child, as well as insurance premiums calculated from these payments, are reimbursed to insurance premium payers by the Social Insurance Fund of the Russian Federation.

Taking into account the special procedure for calculating insurance premiums by SMEs, established by Federal Law N 102-FZ, the mentioned payers of insurance premiums are subject to part of the payments not exceeding the minimum wage during the month at the rates of insurance premiums generally established by Article 425 of the Code (in the amount of 30%), and the remaining part payments per month - at the rates established by Federal Law N 102-FZ (in the amount of 15%). At the same time, in order to receive reimbursement from the Social Insurance Fund of the Russian Federation for the amounts of insurance contributions calculated from the payment of additional days off provided to care for a disabled child, to calculate such amounts, it is necessary to first determine the share of payment for these additional days off in the total amount of payments for the month (proportionally), which should then be multiplied by the amount of insurance premiums calculated for the month from the total amount of payments.

Example:

The total amount of payments during the month in favor of an individual is 75,000 rubles, of which 15,000 rubles are payment for additional days off provided to care for a disabled child.

The SME subject calculates insurance premiums from the total amount of payments:

12,130 * 30% + (75,000 - 12,130) * 15% = 13,069.5 rubles.

The share of payments for additional days off provided for caring for disabled children in the total amount of payments for the month is 15,000 / 75,000 = 0.2.

Calculation of insurance premiums by SMEs only from the amounts paid for additional days off provided for caring for disabled children:

13,069.5 * 0.2 = 2,613.9 rubles.

Thus, insurance premiums from the amounts paid for additional days off provided to care for a disabled child, taking into account the provisions of Federal Law N 213-FZ, are subject to reimbursement from the Social Insurance Fund of the Russian Federation in the amount of 2,613.9 rubles.

Bring this letter to the territorial tax authorities and insurance premium payers.

Valid

state councilor

Russian Federation

2 classes

S.L.BONDARCHUK

How to pay insurance premiums?

The payment method is chosen by the individual entrepreneur. The easiest way, and this method is the most common, is a transfer from the entrepreneur’s current account by bank transfer. You can deposit these funds from any personal account, not necessarily registered as a settlement account and linked to the activities of an individual entrepreneur. Payment in cash is also possible, just remember to keep the bank receipt to confirm payment of insurance premiums.

IMPORTANT INFORMATION! The budget classification code (BCC) for the transfer of insurance premiums has changed since 2020 - now these payments are subject to the jurisdiction of the Federal Tax Service. Both mandatory fixed payments and a contribution from increased income of more than 300 thousand must be paid to the same BCC.

The employee works in the main and separate departments

Situation: how to calculate insurance premiums if an employee simultaneously works in the head office of the organization and in a separate division allocated to a separate balance sheet?

Calculate contributions separately for each division of the organization.

Insurance premiums must be calculated and paid at the location of the separate division, if this division:

is located on the territory of Russia;

has a separate balance;

has a current (personal) account;

accrues payments and other remuneration in favor of individuals.

If at least one of these conditions is not met, then calculate insurance premiums for a separate division and transfer them to extra-budgetary funds at the location of the organization’s head office.

This procedure follows from the provisions of parts 11–14 of Article 15 of the Law of July 24, 2009 No. 212-FZ.

The amount of insurance premiums that the organization pays at the location of the separate unit should be determined based on the amount of payments accrued to the employee by this separate unit, taking into account the amounts accrued in his favor at the parent organization. At the place of registration of the parent organization, pay insurance premiums minus contributions for a separate division. That is, if an employee simultaneously works in the head office and in a separate division allocated to a separate balance sheet, calculate insurance premiums from his payments separately:

from income received at the head office of the organization - at the location of the head office;

from income received in a separate division - at the location of the separate division.

In this case, the total amount of payments in favor of such an employee (for the transition to lower insurance rates or for stopping the accrual of contributions) is determined for the organization as a whole. In 2016 this amount is:

718,000 rub. – for calculating social insurance contributions (FSS of Russia);

796,000 rub. – to calculate contributions to pension insurance (PFR).

This follows from the provisions of Decree of the Government of the Russian Federation dated November 26, 2020 No. 1265 and letter of the Ministry of Labor of Russia dated February 26, 2013 No. 17-3/326.

In the same order, calculate insurance premiums if during the year an employee was dismissed from one division of the organization and hired to work in another division of the same organization (letter of the Federal Insurance Service of Russia dated December 18, 2012 No. 15-03-11/08-16893) .

Amount of insurance premiums: calculate using a calculator

Although contributions are fixed, the amount payable changes annually. Until 2020, it depended entirely on the minimum wage set by the state. The object and basis for calculations do not matter.

To calculate the amount of fixed contributions using the calculator, you need to know the following basic initial indicators:

the minimum wage value established for the reporting year at the legislative level (necessary for calculation only until 2018);
tariffs for contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund (constant values, required for calculation only until 2020);
fixed amounts in the Pension Fund and the Federal Compulsory Medical Insurance Fund (for 2018-2020);
the number of billing months for which it is planned to transfer the contribution (12 in the case of annual payment);
income for the selected period (in rubles).

The first three indicators do not need to be entered; they are fixed in the calculator. You need to enter the start date of the reporting period and its end, the calculator will take into account the estimated time independently.

Fines and penalties for non-payment of insurance premiums

The law provides for the following consequences of incorrect calculation of contributions and delay in their payment:

in case of missing the established payment deadline, the daily accrual of penalties begins ( 1/300 of the Central Bank refinancing rate for each day of delay );
unintentional incomplete payment (calculation error), as well as absolute non-payment, entails a fine of 20 percent of the debt;
in case of deliberate delay, the fine will be 40 percent of the amount unpaid to the state.

It is worth noting that the debt can be forcibly collected from a negligent participant in the pension system. In this case, the amount to be recovered will include both the contribution itself and the accrued fines. Therefore, in order to avoid misunderstandings, you should carefully make calculations and use specialized online calculators. In addition, it is important to make payments on time.

How to correctly determine the amount of income from which contributions are paid?

In order to correctly enter into the appropriate window of the calculator the key indicator on which the amount of mandatory insurance payments will depend, you need to know exactly what financial results fall under the concept of “income of an individual entrepreneur” and are the basis for this calculation.

If the size of the contribution itself does not depend on the tax system, then this is decisive for determining income.

Entrepreneurs under the general taxation system must pay contributions on the same income on which they pay personal income tax (not to be confused with the tax base; unlike the amount of income, it is reduced by tax deductions).
Under the simplified tax system (USN), for calculating contributions, income is taken that is not reduced by the amount of expenses, even if the tax is paid according to the “income minus expenses” scheme.
When using UTII, income for calculating insurance premiums is considered imputed, which must be calculated according to a specially provided formula, including basic profitability (it is determined by the Tax Code depending on the indicators of the object), multiplied by corrective indicators.
The patent system takes into account potentially real income established by regional laws, and it is taken as an insurance base.
When combining several tax systems at the same time, the amounts of income to take into account the amount of insurance premiums are added up.

General charges

In general, insurance contributions from employers (both organizations and individual entrepreneurs that have employees, i.e., make payments to individuals) for 2020 are: • to the Pension Fund - 22%. Here it should be taken into account that, depending on the hazard class of your production, additional contributions may be established for the enterprise, of which the enterprise must have a corresponding notice; • to the Social Insurance Fund – 2.9%. At the same time, remember that contributions from accidents at work are also charged to the social insurance fund. Their size is determined individually for each enterprise and depends on the type of its activity. Their size should be specified in the notice sent by the Social Insurance Fund to your company. • To the compulsory health insurance fund – 5.1%.

How the calculator works

Since 2020, the calculator for calculations is based on Article 430 of the Tax Code of the Russian Federation and in fact the calculation formula can be written as follows:

Svzn = Rfix / 12 x Nmonth, where:

Svzn – amount of insurance premium payable;
Rfix – a fixed amount of a specific insurance contribution (to the Pension Fund of the Russian Federation or to the Federal Compulsory Compulsory Medical Insurance Fund);
Nmonth – the number of months for which the contribution is paid (after all, the business may not have been started from the beginning of the year or only part of the payment needs to be calculated).

Until 2020, the calculator uses the formula established by Article 14 of Federal Law No. 212-FZ to calculate insurance premiums:

Свзн = minimum wage x Рtar x Nmonth, where:

Svzn – amount of insurance premium payable;
Minimum wage – the minimum wage value adopted by the state for the reporting year;
Rtar – the rate of a specific insurance premium (in the Pension Fund of the Russian Federation - 26% or in the Federal Compulsory Medical Insurance Fund - 5.1%);
Nmonth – the number of months for which the contribution is paid.

If you need to calculate an additional contribution amount for an individual entrepreneur with more than 300 thousand annual income, then the Pension Fund should receive an additional 1% on the amount exceeding the limit.

Calculation of contributions to the Pension Fund for individual entrepreneurs

Contributions of individual entrepreneurs to the Pension Fund are divided into two types:

for myself;
for hired workers.

Individual entrepreneurs’ contributions for themselves consist of two parts: a fixed amount and a payment depending on real income.

Fixed contribution amount to the Pension Fund

The payment fixed by the state is the same for representatives of all categories of entrepreneurs. However, every year it has to be calculated anew, since it depends on the minimum wage (minimum wage) established in the region.

Calculation of pension contributions for individual entrepreneurs

Minimum wage × 26% × 12 months

Minimum wage - minimum wage

By changing the last indicator (number of months) as necessary, you can calculate a fixed payment for an incomplete year. This is important for those who have recently registered an individual entrepreneur, ceased their business activities, or have been removed from mandatory registration.

Example 1. Calculation of contributions to the Pension Fund for individual entrepreneurs (by month)

IP Sidorov was registered on June 1. Therefore, 7 months have passed until the end of the year and the formula for calculating the fixed amount will be as follows:

Minimum wage × 26% × 7 months

If he had registered an individual entrepreneur, for example, on June 10, he could have applied a modified formula that would have taken into account the actual number of days.

Example 2: Calculation of contributions to the Pension Fund for individual entrepreneurs (by day)

Individual entrepreneur Sidorov registered on June 10. Therefore, 6 months and 21 days have passed until the end of the year, respectively, the formula for calculating the fixed amount will be as follows:

Minimum wage × 26% × 6 months + minimum wage × 26% × 21 ÷ 30 , where

6 – number of full months
21 – the number of calendar days that have passed from the date of registration to the end of the month of registration (including the date of registration of the individual entrepreneur)
30 – the total number of calendar days in June.

This calculation allows the entrepreneur to accurately calculate the payment amount and not pay for those days in June (from 1 to 9) when the individual entrepreneur has not yet been registered.

Important! An individual entrepreneur is obliged to pay a fixed contribution to the Pension Fund no later than December 31 of the reporting year, otherwise he will be charged penalties.

Contribution to a pension fund depending on the individual entrepreneur’s income

This part should be paid attention to by those entrepreneurs whose income for the accounting year exceeded 300 thousand rubles.

The state allocates 3 months (January, February, March) of the year following the billing year for the payment of this part of the contributions to the Pension Fund.

Calculation of contributions to the Pension Fund from income, formula:

(INCOME – 300,000 rubles) × 1%

Important! The maximum contribution to a pension fund in Russia is limited by law. In 2020 it is (8 × minimum wage ).

Employee contribution

The contribution made by the entrepreneur for the employees he hires is the sum of the contributions for each of them.

Insurance contribution to the Pension Fund for an individual entrepreneur, formula:

Salary × 22%

Salary - salary

At the same time, the salary level does not affect the calculation algorithm in any way. For any income, the contribution amount will be 22% of the salary.

Units that pay employees' salaries should be reported.

The organization pays contributions and submits reports at the location of separate divisions that calculate wages and benefits to employees. Separate divisions, in accordance with the norms of the current legislation of the Russian Federation (subclause 7, clause 3.4, article 23 of the Tax Code of the Russian Federation), which independently calculate salaries, must be reported within a month from the moment the company division is vested with the authority to calculate wages.

Previously, organizations registered separate divisions with funds. Starting from January 1, 2020, the funds transferred information about separate offices registered with the Social Insurance Fund and the Pension Fund of the Russian Federation to tax authorities. There is no need to report such divisions to the Federal Tax Service. Tax authorities need to be notified about separate divisions that were created after January 1, 2020.

How to calculate contributions to the Pension Fund?

In addition to the interest rates, to calculate contributions you will need data on the maximum amounts for 2020. The procedure for regulating limits is approved by the stat. 421 NK. For each individual, the calculation is carried out separately, in an incremental manner from the beginning of the calendar year. All taxable amounts are included in the calculation.

Limits for 2020 (Resolution No. 1255 of November 29, 2016):

In terms of mandatory pension insurance – 876,000 rubles, all income above is taxed at a reduced rate.
Regarding the Social Insurance Fund - 755,000 rubles, all income above is not subject to taxation.
Regarding compulsory medical insurance, there is one tariff of 5.1%.