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you can. The Ministry of Finance has long spoken out on this issue.

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

In connection with incoming requests from taxpayers regarding the possibility of classifying insurance premiums paid by individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in the amount of 1% of the amount of income exceeding 300.0 thousand rubles as insurance premiums paid in a fixed amount, the Ministry of Finance of the Russian Federation reports.
In accordance with paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), individual entrepreneurs applying a simplified taxation system with the object of taxation in the form of income, not making payments and other remuneration to individuals, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period, for the amount of insurance contributions paid to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.
According to paragraph 2.1 of Article 346.32 of the Code, individual entrepreneurs applying the taxation system in the form of a single tax on imputed income, who do not make payments and other remuneration to individuals, also reduce the amount of the single tax on imputed income calculated for the tax period by paid insurance contributions to the Pension Fund Russian Federation and the Federal Compulsory Medical Insurance Fund in a fixed amount.
These taxpayers applying the simplified taxation system and the taxation system in the form of a single tax on imputed income have the right to reduce the amount of tax ( advance tax payments) on paid insurance premiums without applying a limitation of 50 percent of the amount of this tax.
Based on clause 2 of part 1 of Article 5 of Law N 212-FZ “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” (hereinafter referred to as Law N 212-FZ), payers of insurance contributions are individual entrepreneurs that do not make payments or other remuneration to individuals.
Part 1 of Article 14 of Law N 212-FZ provides that payers of insurance premiums specified in paragraph 2 of part 1 of Article 5 of Law N 212-FZ pay insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts, determined in in accordance with parts 1.1 and 1.2 of this article of Law N 212-FZ.
In accordance with Part 1.1 of Article 14 of Law No. 212-FZ, the amount of the insurance contribution for compulsory pension insurance is determined in the following order, unless otherwise provided by this article of Law No. 212-FZ:
1) if the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles, - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the insurance tariff contributions to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of article 12 of Law N 212-FZ, increased by 12 times;
2) if the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Law N 212-FZ, increased 12 times, plus 1.0 percent (1%) of the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period.
But it is established that the maximum contribution cannot exceed the amount defined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 Part 2 of Article 12 of Law N 212-FZ, increased by 12 times.
Thus, in both cases, a fixed minimum and maximum amount of the insurance premium is established. Taking into account the above, we believe that the amount of insurance premiums paid in accordance with Part 1.1 of Article 14 of Law N 212-FZ, for the purpose of applying the simplified taxation system and the taxation system in the form of a single tax on imputed income for certain types of activities can be considered a fixed amount of insurance premiums . In this regard, individual entrepreneurs who do not make payments and other remuneration to individuals have the right to reduce the amount of tax paid in connection with the application of the simplified taxation system, and the amount of a single tax on imputed income for the amount of insurance premiums paid in the specified order.
In connection with the above, the letter of the Department of Tax and Customs Policy of the Ministry of Finance of Russia dated October 6, 2015 N 03-11-09/57011, sent to your address, is recalled.

If an individual entrepreneur’s annual income for 2017 exceeded 300,000 rubles, then the fixed payment for pension contributions, calculated from the excess of the specified amount, must be paid by the individual entrepreneur, as a general rule, no later than July 2, 2018 (since the 1st day is Sunday). Should I use the old or new KBK for payment? Where to send the payment: to the Pension Fund or the Federal Tax Service? What should be indicated in the payment order in the purpose of payment? In this material you will find answers to these questions and you will be able to familiarize yourself with a sample payment order for the transfer of insurance premiums to individual entrepreneurs in 2018.

Deadline for payment of fixed contributions for 2017

Individual entrepreneurs pay the annual amount of insurance premiums “for themselves” for compulsory pension insurance for 2017 as they deem correct:

• or the entire amount in 2017 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, 2018 (the deadline is extended from December 31, 2017). No later than this date, pension contributions in the amount of 23,400 rubles must be paid for 2017. Also see ““.

If the deadline for payment of insurance premiums falls on a day off (non-working, holiday), then insurance premiums can be transferred on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

If you do not pay contributions to compulsory pension insurance in 2018 or transfer them late, the Federal Tax Service may:

• charge a penalty on the amount of arrears (Article 75 of the Tax Code of the Russian Federation);
• impose a fine for unpaid insurance premiums (Article 122 of the Tax Code of the Russian Federation);
• collect debt at the expense of the entrepreneur’s property (Article 47 of the Tax Code of the Russian Federation).

Where to pay contributions: to the Pension Fund or the Federal Tax Service?

From January 2017, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary disability and in connection with maternity, will be administered by the Federal Tax Service. Cm. " ". How to fill out a payment order regarding the payee? The answer is: the payment for 2017 must be sent to the tax office. If an individual entrepreneur pays pension contributions “for himself” in favor of the Pension Fund, then this will be a mistake.

Pension insurance contributions from income exceeding 300 thousand rubles are also paid to the tax office. Indicate the Federal Tax Service as the recipient in the payment order. The payment order for the payment of contributions in 2018 for individual entrepreneurs must be completed as follows:

• in the TIN and KPP field of the recipient of the funds - the TIN and KPP of the relevant tax authority administering the payment;
• in the “Recipient” field - the abbreviated name of the Federal Treasury body and in brackets - the abbreviated name of the inspection that administers the payment;
• in the KBK field - budget classification code, consisting of 20 characters (digits). In this case, the first three characters indicating the code of the chief administrator of budget revenues should take the value “182” - Federal Tax Service.

KBC for transferring individual entrepreneur contributions in 2018

In order for an individual entrepreneur to pay pension contributions for 2017 in 2018 and the obligation to pay is considered fulfilled, it is necessary to use new budget classification codes. New BCCs must be reflected in field 104 of the payment order. We present a table with the KBK that will help determine the correct code for paying pension insurance contributions.

Sample payment order in 2018

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 2018, no later than July 2, 2018, pays pension contributions in a fixed amount on income that in 2017 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 02 02140 06 1110 160 (see Table above).

Let’s assume that the income of an individual entrepreneur for 2017 exceeded 300,000 rubles. and amounted to 450,000 rubles. Pension contributions for personal insurance for 2017 from an amount of income exceeding 300,000 rubles amount to 1,500 rubles. ((RUB 450,000 – RUB 300,000) × 1%). On January 22, 2018, according to a payment order, Ivanova transferred 1,500 rubles to the budget. .

When filling out a payment order in 2018 to pay individual entrepreneurs’ pension contributions for 2017, pay attention to, among other things, the following:

• use KBK, which will assign the payment to the Federal Tax Service -182 1 02 02140 06 1110 160;
• indicate the Federal Tax Service as the recipient, not the UPFR;
• In 2017, indicate the payer status code for individual entrepreneurs as 09 (previously, individual entrepreneurs used code 24). Cm. " ".

From the wages of employees employed under an employment contract, the employer is obliged to deduct social insurance contributions, a significant part of which are payments to the Pension Fund. Individual entrepreneurs are not employers in relation to themselves, and as such do not receive salaries. However, they are not exempt from making pension and health insurance contributions. In the case of an individual entrepreneur, we will be talking about paying the so-called fixed payment, consisting of a constant part, which is set in the form of a certain amount for each year, and an additional one - the individual entrepreneur's insurance premium - 1% over 300,000 rubles of income received during this year.

In 2016, the constant part of the fixed contribution of individual entrepreneurs was 23,153.33 rubles, for 2017 it was set at 27,990.00 rubles. This amount, in turn, is distributed between the budgets of the Pension Fund and the Health Insurance Fund. If an entrepreneur receives an income of more than 300,000 rubles during the year, then he is obliged to pay an additional 1% to the Pension Fund of the Russian Federation on the excess amount. Individual entrepreneur contributions from income over 300,000 rubles are calculated based on the taxation system used by the businessman.

IP on the simplified tax system

Payment by individual entrepreneurs of 1 percent to the Pension Fund of the Russian Federation within the framework of the simplified taxation system is made based on the actual income received. In this case, the fact that the tax base for the simplified tax system-15% can be reduced due to expenses incurred will not play a role. In this regard, the calculation base for the tax and for the additional part of the contribution may not coincide, even taking into account the delta of 300,000 rubles. The amount transferred to the Pension Fund - 1% for individual entrepreneurs will always be calculated only from the revenue received during the year from buyers or clients.

Example 1

Individual entrepreneur V.P. Smirnov, working in 2016 on the simplified tax system-15%, received income during the year in the amount of 890,000 rubles, and also incurred expenses in the amount of 345,000 rubles. The expenses are documented and can be taken into account to calculate the tax on the simplified tax system. Thus, the estimated tax amount will be:

(890,000.00 – 345,000.00) x 15% = 81,750.00 rubles

The total amount of the contribution to the Pension Fund will be:

23,153.33 + (890,000.00 – 300,000.00) x 1% = 29,053.33 rubles

Individual entrepreneur on UTII or patent

If an individual entrepreneur is a single tax payer on imputed income or works on the basis of a patent, then his real income does not matter for calculating the tax. In this case, the additional insurance premium for individual entrepreneurs - 1% over 300,000 rubles will be calculated based on the conditional income from which the tax is calculated. For UTII, this amount is determined based on fixed base profitability ratios for a particular type of business, for a patent - according to the amount of income that can potentially be received during the year for the type of activity for which the patent was issued.

Example 2

Individual entrepreneur Ivanova Z.A., registered in Moscow, during 2016 was engaged in providing services to hairdressers and beauty salons. In relation to this line of business, she acquired a patent for all 12 months of the year. The cost of the patent was 54,000 rubles, the amount of potential income for this type of activity for a calendar year was 900,000 rubles. Thus, the total amount of the contribution to the Pension Fund will be:

23,153.33 + (900,000.00 – 300,000.00) x 1% = 29,153.33 rubles

Maximum amount of additional contribution to the Pension Fund

When calculating payments to the Pension Fund, the contribution of individual entrepreneurs with income of more than 300,000 has a maximum limit. The total deduction of individual entrepreneur contributions cannot exceed 158,648.69 rubles in 2016 and 191,790 rubles in 2017, respectively. These limits include both contributions to the Compulsory Medical Insurance Fund and the main and additional payments to the Pension Fund.

Deadline for payment of insurance premiums for individual entrepreneurs 1% over 300,000 rubles

Separate deadlines are allocated for individual entrepreneurs to pay 1% of the additional contribution to the Pension Fund. If the businessman is obliged to pay the Pension Fund for the main part of the payment before the end of the billing year, then he is obliged to transfer the additional part by April 1 of the year following the billing year.

These magical three letters, which mean nothing to ordinary citizens, regularly create headaches for entrepreneurs.

How does KBK stand for?

KBK - budget classification codes

The organizations' BCCs, which are necessary for the payment to go where it was intended, change almost every year. And the responsibility for their correct indication lies with the payer!

Let's try to figure out what these mysterious codes are, why they are needed, how they are formed and why they change regularly. We will also tell you what to do if you find an error in the specified code, and what you risk in this case, and most importantly, how to prevent this risk and not end up with accrued fines and penalties for paying taxes and fees on time.

Current list of KBK for 2019

Budget classification - what is it and why?

In July 1998, the Budget Code of the Russian Federation in Federal Law No. 145 first introduced the term “KBK”, used as a means of grouping the budget.

There are 4 types of KBK:

• relating to government revenues;
• related to expenses;
• indicating the sources from which the budget deficit is financed;
• reflecting government operations.

What are KBKs used for?

• organize financial reporting;
• provide a unified form of budget financial information;
• help regulate financial flows at the state level;
• with their help, the municipal and federal budget is drawn up and implemented;
• allow you to compare the dynamics of income and expenses in the desired period;
• inform about the current situation in the state treasury.

INFORMATION FOR ENTREPRENEURS! KBK is an internal coding necessary, first of all, for the state treasury, where the distribution of incoming funds takes place. Entrepreneurs need these codes insofar as they are interested in complying with the requirements for processing government payments, especially taxes and contributions to extra-budgetary funds. Therefore, do not forget to indicate the correct and current KBK code in field 104 of the payment receipt.

Structure of the KBK

This code consists of 20 characters - numbers, separated by hyphens into groups, it has the following form XX - X XX XX XXX XX - XXXX - XXX.

Each group of characters corresponds to an encrypted meaning determined by the Ministry of Finance. Let's consider the structure of the profitable BCC, since they are the ones that entrepreneurs mainly have to use (expense codes can be found mainly when returning funds under any government program).

1. "Administrator". The first three signs show who will receive the funds and is responsible for replenishing this or that part of the budget with them, and manages the received money. The most common codes for businessmen begin with 182 - tax authority, 392 - Pension Fund, 393 - Social Insurance Fund and others.
2. "Type of income" includes signs from 4 to 13. This group of signs helps to fairly accurately identify receipts based on the following indicators:
   • group– 4th character (that is, the first in this paragraph);
   • subgroup– 5th and 6th characters; a two-digit code indicates a specific tax, duty, contribution, fine, etc.;
   • article– category 7 and 8 (the value of the purpose of the received income is encoded in the settlement documents for the budget of the Russian Federation);
   • sub-article– 9, 10 and 11 digits (specifies the item of income);
   • element– 12 and 13 digits characterize the budget level – from federal 01, municipal 05 to specific budgets of the Pension Fund of the Russian Federation – 06, Social Insurance Fund – 07, etc. Code 10 indicates the settlement budget.
3. "Program"– positions from 14 to 17. These numbers are designed to differentiate taxes (their code is 1000) from penalties, interest (2000), penalties (3000) and other payments (4000).
4. "Economic classification"– last three digits. They identify revenues in terms of their economic type. For example, 110 speaks of tax revenues, 130 - from the provision of services, 140 - funds forcibly seized, etc.

IMPORTANT INFORMATION! The 20-digit code must be entered correctly and without errors in the “Purpose of payment” field (field No. 104) of the payment order. In fact, it duplicates the information indicated in the “Base of payment” field, as well as partially in the “Recipient” and “Recipient’s current account” fields.

Where can I get KBK?

To fill out a payment order, the KBK code can be found in several ways:

• scroll a little higher - most of them have been published by us;
• at the State Treasury (by calling, sending a request or making a visit);
• Order of the Ministry of Finance No. 65N contains all the information about the BCC;
• When making payments online on many services, BCCs are entered automatically.

Why are budget classification codes changing?

This is the cry from the heart of the vast majority of entrepreneurs: how much easier it would be if these codes were uniform and established once and for all. But the Ministry of Finance makes certain changes to the BCC almost every year. Entrepreneurs and accountants do not always have the opportunity to timely monitor innovations and correct the specified BACs, this is especially evident during reporting periods. Responsibility for incorrectly specified code lies entirely on the shoulders of businessmen, which often results in unexpected expenses and hassle in correcting the error and proving that they are right.

There are various versions put forward by entrepreneurs and the Ministry of Finance and the Ministry of Justice do not comment in any way.

1. The more receipts passed through incorrect BCCs, the more funds will be “suspended” for some time as unknown. Until errors are corrected, they can be used for unseemly purposes, and on a national scale this is a huge amount.
2. Additional filling of the budget by charging fines and penalties for “overdue” payments that were made through the already inactive BCC. Proving timely payment is quite troublesome.
3. Inconsistency between the actions of the Ministry of Finance, which assigns codes, and the Ministry of Justice, which approves them.
4. Since the KBK is directly “tied” to the public sector, any changes within the relevant structures, the receipt of new directives, etc. lead to a change in coding.

FOR YOUR INFORMATION! There are opinions that since this coding is an internal matter of the Treasury, it should be done by them, and not by taxpayers. The KBK code can be assigned by bank employees based on the specified data about the recipient and purpose of the payment, or by treasury employees upon receipt of it. However, today the additional work of coding is placed on the shoulders of payers; they cannot avoid it, which means that all that remains is to comply with the current requirements and keep abreast of the latest innovations.

What are the consequences of an error in the KBK?

If the payment purpose code is specified incorrectly, the payment will be transferred to the budget, but it will not be distributed correctly there, which means that the state will not actually receive it. The result may be the same as if the money had not been transferred at all: the tax office will count the arrears under a certain item. At the same time, if the BCC is simply mixed up, there may be an overpayment under another item.

As a result, the tax office will issue a demand for payment of arrears, a fine for late payment of tax or a fee and penalties for late payment. This situation is extremely unpleasant for a conscientious entrepreneur who paid the tax on time, whose entire fault lies in confusion with numerous CBCs.

The usual procedure for an entrepreneur when an error is detected in the KBK

1. The most important thing is to make sure that the error did not lead to non-receipt of income to the budget, otherwise it will be considered that the funds were not paid, with the payer being fully responsible for this.
2. Submit to your tax accounting office a statement about the detected error and a request to clarify the basis, type and affiliation of the transfer of funds, if necessary, the tax period or tax payer status.
3. The application must be accompanied by payment orders for which the tax was paid and received by the budget.
4. If necessary, a reconciliation of paid taxes is carried out jointly with the inspector (a report is drawn up about it).
5. After a few days (the period is not defined by law), a decision is made to clarify this payment and is handed over to the applicant.

IMPORTANT! When a payment is clarified, it is considered completed on the day the payment order is submitted with an incorrect BCC, and not on the day the decision on clarification and offset is received. Thus, the delay in mandatory payment, which provides for penalties, does not actually occur.

Let's look at various cases that occur due to errors in the CBC and analyze what an entrepreneur should do.

1. The inspectorate assessed penalties for non-payment of taxes. If there was a beneficial request from the payer to offset the amount paid, then you should additionally ask the tax office to recalculate the accrued penalties. If the tax office refuses to do this, going to court will most likely allow for a recalculation (there is a rich case law with similar precedents).
2. BCC does not correspond to the payment specified in the assignment. If the error is “within one tax”, for example, the KBK is indicated on the USN-6, and the payment basis is indicated on the USN-15, then the tax office usually easily makes a re-offset. If the KBK does not completely correspond to the basis of the payment, for example, a businessman was going to pay personal income tax, but indicated the KBK belonging to the VAT, the tax office often refuses to clarify, but the court is almost always on the side of the taxpayer.
3. Due to an error in the KBK, insurance premiums were unpaid. If the funds do not reach the required treasury account, this is almost inevitably fraught with fines and penalties. The entrepreneur should repeat the payment as quickly as possible with the correct details in order to reduce the amount of possible penalties. Then the money paid by mistake must be returned (you can also count it against future payments). To do this, an application is sent to the authority to whose account the money was transferred erroneously. Failure to comply with a request for a refund or re-credit is a reason to go to court.
4. The funds went to the planned fund, but under the wrong heading. For example, the payment slip indicated the KBK for the funded portion of the pension, but they intended to pay for the insurance portion. In such cases, contributions are still considered to have been made on time, and you must proceed in the same way as under the usual procedure. The court can help with any problems with a fund that refuses to make a recalculation, and an illegal demand for payment of arrears and the accrual of penalties.

REMEMBER! According to the law, an error in the KBK is not a reason for which the payment will not be considered transferred. The payment order contains additional information indicating the purpose of the payment and its recipient, therefore, if it is indicated correctly, there is and cannot be a reason for penalties against the entrepreneur; other decisions can be challenged in court.

1. Regularly check with the tax office how payments made are reflected in your personal account.
2. If you have received a request to pay a tax, contribution, etc. that you have already transferred, contact the relevant authority (tax authority, extra-budgetary fund) to reconcile the calculations.
3. If you yourself see a mistake in the KBK, write a request for clarification.
4. Try to keep up to date with the latest changes in legislation, in particular the latest version of codes.

Entrepreneurs who conduct their business on preferential tax systems independently, without hiring employees, pay contributions to the Pension Fund (PFR) and the Compulsory Health Insurance Fund (MHIF). Due to contradictory actions of the Ministry of Finance, businessmen confused the budget classification codes (BCC) for different deadlines for paying 1% over 300,000 rubles. for individual entrepreneurs in the PF in 2018. Why this situation has developed and to which budget should the money be transferred for 2017 and 2018, read the article.

Initially, the Ministry of Finance, in Order No. 255n, approved in December 2017, proposed dividing the payment of fixed pension contributions. To transfer contributions from incomes not exceeding 300 thousand rubles per year, one KBK was used, and for payments from the remaining amount - another. Thus, if an entrepreneur received less than 300 thousand rubles during the billing period, then he used one KBK. If the revenue exceeded this value, then the money had to be transferred using two different codes. That is, the KBK for insurance contributions to the Pension Fund for 2018 “for oneself” from amounts over 300,000 rubles. different from the “basic” one. Additional payments were transferred to a specially created account, where contributions of 1% above the limit of 300,000 rubles were taken into account.

Despite the fact that the order was approved in December 2017, it was published only in February 2018. However, the Ministry of Finance quickly realized that such a division was not economically feasible and created additional difficulties for accountants. At the end of February of this year, a new order No. 35n was drawn up, canceling the division of the KBK. The legal act was published on April 23 and came into force on May 3.

Therefore, the BCC for individual entrepreneur contributions of 1 percent to the Pension Fund for 2017-2018. this year is identical to the code for fixed contributions on income not exceeding 300 thousand rubles:

18210202140061110160

Transfer of fixed contributions to the Pension Fund is carried out within the following terms (paragraph 2, part 2, article 432 of the Tax Code of the Russian Federation):

• until December 31, 2017, the fixed contribution itself is paid, until July 2, 2018 - 1% of income above the established limit for the past 2017;
• until January 9, 2019, the main contribution, until July 1, 2019 - 1% of profit above the limit for 2018.

If the entrepreneur made a payment from income over 300 thousand rubles. at 1% according to the BCC for individual entrepreneurs in 2018, approved by order No. 255n

18210202140061210160,

It is recommended to write a clarification statement to the local branch of the Pension Fund. Otherwise, even funds transferred in good faith may not be accounted for by government agencies, and a fine or penalties will be charged to the entrepreneur.

Table of fixed contribution amounts for individual entrepreneurs in 2018-2019

BCC for fixed contributions of individual entrepreneurs in 2018-2019.

From what amount is 1% calculated for individual entrepreneurs on the simplified tax system, 15% and on OSNO?

Knowing the BCC for individual entrepreneurs to transfer 1 percent to the Pension Fund for 2018, it is necessary to correctly calculate the amount of additional contributions. Some individual entrepreneurs on the simplified tax system of 15% (“income minus expenses”) with a basic rate or general taxation system (OSNO) still literally interpret the provisions of the Tax Code (TC) of the Russian Federation. They calculate the payment amount from income exceeding 300 thousand per year, excluding expenses.

This approach was indeed used until 2017. But since last year, entrepreneurs were allowed to pay 1% to the Pension Fund only on the difference between profits and costs. Additional clarification to Art. 210 and paragraph 1, part 9, art. 430 Tax Code was given by the Ministry of Finance. Letter No. 03-15-07/8369, published by the Ministry of Finance in February 2018, states that it is necessary to take into account the specifics of preferential regimes. For example, with a simplified tax system of 6% (“income”), UTII and a patent, all income is taken into account without deducting expenses. For OSNO and simplified tax system, the 15% tax base is determined as the difference between profit and costs. you can test the service for free, which will do everything for you.

An individual entrepreneur can transfer to the Pension Fund of the Russian Federation according to the current BCC 1% of income over 300,000 rubles. in any quarter, while the payment deadlines for 2018 will be met. Thus, the payment can be divided into several parts, reducing the total amount of tax payments.

Examples of calculations of 1% additional contribution to the Pension Fund for different taxation regimes

Example No. 1: IP Petrov I.Yu. operates on the simplified tax system of 6%. In 2018, he received 950 thousand rubles. income.

In order to find out what amount Petrov I.Yu. obliged to pay to the Pension Fund, he will need to use the formula:

(SD – 300,000) * 0.01,

where SD is the amount of income for the billing period.

We carry out calculations:

(950,000 – 300,000) * 0.01 = 650,000 * 0.01 = 6,500 rub.

We calculate the total amount of insurance payable to the Pension Fund:

26,545 + 6,500 = 33,045 rubles.

The entrepreneur can pay the entire amount with interest at once until January 9, 2019. Or he can first pay a fixed contribution, and by July 1, 2019, transfer 1% over 300,000 rubles to the Pension Fund of the Russian Federation via the BCC. for individual entrepreneur income in 2018.

Example No. 2: IP Ignatieva A.F. acquired a patent for the provision of services in a photo studio in the amount of 360 thousand rubles. The validity period of the patent certificate is 12 months. For the year Ignatiev A.F. made a profit of 450 thousand rubles.

Some accountants may decide that Ignatieva A.F. must make additional contributions from the actual income received. However, for the patent system (PSN), only the amount spent on acquiring the certificate matters. Actual profits will not be taken into account.

(360 000 – 300 000) * 0,01 = 60 000 * 0,01 = 600

The total payment amount to the Pension Fund will be:

26,545 + 600 = 27,145 rubles.

Example No. 3: IP Mamontov R.S. conducts business using UTII. According to calculations, his annual profit amounted to 780 thousand rubles. The income in each quarter was the same: 195 thousand rubles. Mamontov R.S. paid an additional tax of 1 percent of turnover in 2018 from the second to the fourth quarter.

As mentioned above, additional contributions are allowed to be paid in quarterly installments. But here it is important not to get confused in the calculations.

We calculate profit for the second quarter:

195 000 * 2 = 390 000

Let's do the calculation:

(390 000 – 300 000) * 0,01 = 90 000 * 0,01 = 900