Amount of insurance premiums Amount of insurance premiums for individual entrepreneurs Insurance rates for employee benefits

Having registered your own business, you must immediately obtain all data regarding reporting. This is necessary to avoid further problems with the tax office and funds. Many entrepreneurs are interested in what taxes need to be paid, in what sequence, what kind of reporting to provide for each quarter and the year as a whole.

Let's consider the most common option - individual entrepreneur reporting in 2012, a simplified taxation system, provided there are no employees. It should be noted that all of the following applies to entrepreneurs, notaries (self-employed persons) and lawyers.
All advertisementsYandexDirect

First of all, it is important to remember that an entrepreneur pays tax to the inspectorate, the PFR (Pension Fund), the Compulsory Medical Insurance Fund (MHIF) and the FSS (Social Insurance Fund). Since insurance premiums for entrepreneurs under the simplified tax system underwent some changes in 2012, it is worth understanding them in more detail.

Payment of taxes and contributions in 2012

1. The simplified tax system must be paid by the 25th day of each month following the reporting month. The annual tax amount is paid strictly until April 30.
2. Insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation can be paid monthly or quarterly in fixed payments. Contributions must be paid in full by the end of the year, ideally by December 25th.
3. Calculation of insurance premiums for individual entrepreneurs on the simplified tax system in 2012 is carried out using the following formulas:
Insurance premiums = TARIFF*minimum wage*12, where
The minimum wage is 4,611 rubles (in accordance with Federal Law No. 82-FZ dated June 19, 2000);
The tariff in 2012 for entrepreneurs is:
— Pension Fund - 22%,
— Social Insurance Fund – 2.9%,
— Compulsory medical insurance – 5.1%.

The calculation of insurance premiums for entrepreneurs on the simplified tax system in 2012 is carried out as follows:
for the Pension Fund: 4611*22%*12 = 12137.04 rubles.
for the Compulsory Medical Insurance Fund: 4611*5.1*12 = 2821.93 rubles.
for the Social Insurance Fund: 4611*2.9*12 = 1604.62 rubles. (this payment is voluntary).

We also note that if the minimum wage increases in 2012, then the individual entrepreneur’s reporting in 2012 will not change, since the cost of the insurance year is determined at the beginning of the financial year.
4. If there was income taxed at rates in accordance with paragraph 2, 4, or 5 of Article 224 of the Tax Code, it is necessary to pay personal income tax.
5. VAT will be payable when goods are imported into the customs territory of Russia (before the customs declaration is accepted) or when an invoice with VAT is issued to the buyer (at the end of the quarter in equal shares over the next 3 months).
6. Other taxes provided for by the specifics of the activity (for example, water, transport or land).

Submission of reports in 2012

1. Entrepreneurs submit a declaration according to the simplified tax system to the tax office no later than April 30.

2. Without fail, individual entrepreneurs using the simplified tax system in 2012 must provide information on the average number of employees strictly before January 20. An individual entrepreneur who does not have employees must enter zeros on the form (the entrepreneur himself is not considered an employee).

3. Due to changes in legislation, since 2012, entrepreneurs who do not have employees and pay insurance premiums for themselves do not submit reports to the Pension Fund of the Russian Federation in the form RSV-2. In addition, the Pension Fund will not require reporting for 2011. If reporting in form RSV-2 has not been submitted for 2010, the authorities may not require it, but it is important to remember that this is the future pension of the entrepreneur, and this issue should be approached with full responsibility.

Payment of taxes and contributions in 2012

1. The simplified tax system must be paid by the 25th day of each month following the reporting month. The annual tax amount is paid strictly until April 30.
2. Insurance contributions to the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation can be paid monthly or quarterly in fixed payments. Contributions must be paid in full by the end of the year, ideally by December 25th.
3. Calculation of insurance premiums for individual entrepreneurs on the simplified tax system in 2012 is carried out using the following formulas:
Insurance premiums = TARIFF*minimum wage*12, where
The minimum wage is 4,611 rubles (in accordance with Federal Law No. 82-FZ dated June 19, 2000);
The tariff in 2012 for entrepreneurs is:
- Pension Fund - 22%,
- Social Insurance Fund - 2.9%,
- Compulsory medical insurance - 5.1%.

for the Social Insurance Fund: 4611*2.9*12 = 1604.62 rubles. (this payment is voluntary).

4. If there was income taxed at rates in accordance with paragraph 2, 4, or 5 of Article 224 of the Tax Code, it is necessary to pay personal income tax.
5. VAT will be payable when goods are imported into the customs territory of Russia (before the customs declaration is accepted) or when an invoice with VAT is issued to the buyer (at the end of the quarter in equal shares over the next 3 months).
6. Other taxes provided for by the specifics of the activity (for example, water, transport or land).

Submission of reports in 2012

1. Entrepreneurs submit a declaration according to the simplified tax system to the tax office no later than April 30.

4. When submitting a simplified tax system declaration in 2012, you must also print out and submit to the tax authority and have the Entrepreneur’s Book of Expenses and Income certified there. The book must be properly formatted, bound and bound, and the inspector must stamp and sign on the back. If a decision is made to maintain the Book manually, it must be certified before the start of the activity.

Entrepreneurs and notaries pay for themselves the appropriate insurance contributions to the Pension Fund of the Russian Federation and compulsory medical insurance funds in the amount determined based on the cost of the insurance year.
According to clause 2 of Article 13 of the Tax Code of the Russian Federation, the cost of an insurance year is determined as the product of the minimum wage established at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times.

The minimum wage as of 01/01/2012 is 4611.00 rubles (No. 106-FZ of 06/01/2011), respectively:

IN Pension fund - 14386.32 rubles(if the payer of contributions was born in 1967 and younger, then contributions to the Pension Fund will be: for the insurance part 11066.40 rubles, for the funded part 3319.92 rubles. If the payer was born in 1966 and older, then the entire amount is paid for the insurance part)

IN Federal Compulsory Medical Insurance Fund - 2821.93 rubles;

The total amount of the insurance payment for 2012 is 17,208.25 rubles.

Individual entrepreneurs, notaries and lawyers pay fixed insurance premiums only for themselves.

Insurance premiums for compulsory insurance are paid from payments to individuals under employment and civil law contracts, based on accrued payments in favor of these individuals.

If an individual entrepreneur begins to operate after the start of the next period, the amount of insurance premiums payable by him for this billing period is determined in proportion to the number of calendar months of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Details for transferring insurance premiums in the city of Novosibirsk:

Payee's bank: GRKTs GU Bank of Russia for the Novosibirsk region. Novosibirsk city
BIC 045004001
K/s (absent)
Account number 40101810900000010001
Recipient: UFK for the Novosibirsk region (OPFR for the Novosibirsk region)
INN 5406103101 KPP 540601001

Field 105 indicates OKATO (OKATO in Novosibirsk 50401000000)
Field 104 must indicate the budget classification code (BCC)

Hello, dear readers!

Update:

Since quite a lot has passed since the publication of this note, I ask you to read about tax schemes for individual entrepreneurs using the simplified tax system here:

But if you are interested in information for 2012, then read the note below :)

The first quarter has come to an end and, as usual, individual entrepreneurs began to flock together :-) to pay taxes and insurance premiums for the 1st quarter of 2012. Out of habit, I prepared to issue 5 receipts to pay fees through Sberkassa. I went to my “My Business” account and saw that now I only need to fill out three documents (3 for insurance premiums + simplified tax system):

These are the receipts:

Receipt for payment for the insurance part
Receipt for payment for the savings part
Receipt for payment to the Compulsory Medical Insurance Fund

There used to be a fourth piece of paper

4. Receipt for payment to TFOMS (Territorial Health Insurance Fund)

Now there are only three pieces of paper, but the amount has not changed much and now for me it is 4302 and 06 kopecks, of course

That is, I will spend on insurance contributions to the Pension Fund in 2012 4302.06 x4 = 17,208 rubles. 24 kopecks(in 2011 these payments amounted to 16,159 rubles 56 kopecks)

There were fewer pieces of paper, but the total amount increased by 1048 rubles. 68 kopecks: –)

Please note that I have an individual entrepreneur without employees and work for myself.

Yes, and of course you need to pay a tax of 6% of income, but I won’t show you this receipt :-)

I’ll just say that the first quarter ended on a sour note and we need to focus on attracting clientele. I don't have enough money. Which is what I'll do next. Damn blogging is eating up all my energy :-)

In fact, insurance premiums do not have to be paid every quarter - you can pay off all fees in one amount at the end of the year.

2. There is one more innovation for individual entrepreneurs that concerns me:

Now, if the tax according to the simplified tax system is less than 17208.24 rubles at the end of 2012, then you don’t have to pay it.

It turns out that if I earn no more than 286,804 rubles at the end of the year, then I don’t have to pay 6% of my income. And if it is more than this amount, then I can reduce the tax amount by no more than 17,208 rubles. 24 kopecks

Well, let's take it into account. But in general, I want to get more in a year and 6% is not a pity for the sake of such a thing.

This is the resolution

3. The report to the Russian Pension Fund for 2011 was canceled.

This is what they write on the Pension Fund website

http://www.pfrf.ru/press_center/40171.html

“Starting from 2012, payers paying insurance premiums based on the cost of the insurance year are exempt from the need to submit annual reports to the Pension Fund. These include individual entrepreneurs, lawyers, private notaries and other persons engaged in private practice. Thus, in 2012, individual entrepreneurs do not need to submit reports for 2011.

At the same time, the heads of peasant (farm) enterprises still need to submit reports to the Pension Fund by March 1 of the year following the reporting one.”

4. They also force you to keep track of your cash.. But since I work exclusively through bank transfer (all payments go to the bank’s current account), this innovation bypassed me, fortunately.

In January, our editorial office received several letters from entrepreneurs asking at what rates they should pay contributions to the Pension Fund - 26% or 22%? Naturally, everyone wants to pay lower rates.

To deal with this issue, let's start from afar. Law No. 212-FZ (on insurance premiums), as well as Law No. 167-FZ (on pension insurance), states that “if the policyholder simultaneously belongs to several categories of policyholders... the calculation and payment of insurance premiums are made by him according to every reason" subp. 2 p. 1 art. 6 of the Law of December 15, 2001 No. 167-FZ (hereinafter referred to as Law No. 167-FZ); clause 3 art. 5 of Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ)

. Therefore, an entrepreneur can be a payer of contributions on two different grounds.

Insurance rates for employee benefits If an entrepreneur has employees, then he, like organizations, must pay contributions from payments to employees. In this case, he acts as an employer (as a “person making payments to individuals”).

clause 1 part 1 art. 5 of Law No. 212-FZ; subp. 1 clause 1 art. 6 of Law No. 167-FZ
1. Article 5 of Law No. 212-FZ
Payers of insurance premiums are...
1) persons making payments and other remuneration to individuals:
a) organizations;
b) individual entrepreneurs; 2) individual entrepreneurs,

Temporary basic (non-concessional) tariffs provided for employers in 2012 with payments not exceeding RUB 512,000. for each employee, amount to a total of 30%: in the Pension Fund - 22%, in the Social Insurance Fund - 2.9%, in the Federal Compulsory Medical Insurance Fund - 5.1% Art. 58.2 of Law No. 212-FZ.

Simplified employers conducting preferential activities only charge payments to employees to the Pension Fund at a rate of 20% clause 8, part 1, art. 58 of Law No. 212-FZ. There are other reduced tariffs, which depend on the characteristics of the activity (certain status). An entrepreneur can use them by counting contributions from payments to his employees. Articles 58, 58.1 of Law No. 212-FZ.

However, please note: both the so-called transitional (temporary) tariffs in force in 2012 and the reduced tariffs established by Articles 58-58.2 of Law No. 212-FZ can only be applied by payers specified in clause 1, part 1 of Art. 5 of Law No. 212-FZ. That is, such tariffs apply to entrepreneurs only when they act as employers.

Insurance rates for self-payments

At the same time, an entrepreneur is also a self-employed person. After all, he organizes his own business. And for this he receives not a salary, but a profit (remaining after paying all expenses and paying taxes). In order to simplify things, fixed insurance premiums have been invented for him (as well as for other self-employed persons, for example notaries, lawyers and private detectives). The size of these contributions is equal to the cost of the insurance year, which is determined by the following formula: Part 2 Art. 13, part 1 art. 14 of Law No. 212-FZ:

Now we come to the most interesting part: are the rates of contributions that an entrepreneur pays as an employer and the fixed contributions that an entrepreneur pays “for himself” the same? It turns out that no: they are different. An entrepreneur can apply reduced rates of insurance premiums, as well as “transitional” rates only as an employer Articles 58, 58.2 of Law No. 212-FZ; Art. 33.1 of Law No. 167-FZ. And when calculating the cost of an insurance year, Law No. 212-FZ and Law No. 167-FZ clearly refer us to the constant basic rates of insurance premiums: in the Pension Fund of the Russian Federation - 26%, in the FFOMS - 5.1% (remember that mandatory contributions to the Social Insurance Fund "for entrepreneurs do not pay themselves) clause 2.1 art. 22 of Law No. 167-FZ; Part 2 Art. 12 of Law No. 212-FZ.

And these tariffs are in no way affected by the type of activity in which the entrepreneur is engaged, or his income, or the tariffs at which he must tax payments to his employees.

Attention

An entrepreneur cannot apply reduced tariffs when calculating fixed contributions “for himself”.

Therefore, the total rate of insurance premiums provided for entrepreneurs when calculating contributions “for themselves” remained the same in 2012 as it was in 2011: 31.1% Art. 12 of Law No. 212-FZ. The only difference is that in 2011, contributions for compulsory health insurance had to be paid to two different funds (to the Federal Compulsory Medical Insurance Fund - 3.1%, to the territorial Compulsory Medical Insurance Fund - 2%), and in 2012 all 5.1% Health insurance contributions must be transferred to the Federal Compulsory Medical Insurance Fund.

Taking into account the fact that the minimum wage as of 01/01/2012 is 4611 rubles. (and the minimum wage as of 01/01/2011 was 4,330 rubles), the amount of fixed insurance premiums for entrepreneurs “for themselves” increased in 2012 by 1,048.69 rubles. ((4611 rub. - 4330 rub.) x 12 months x 31.1%). Let us remind you that fixed insurance premiums for this year must be paid no later than December 31, 2012 Part 2 Art. 16 of Law No. 212-FZ.

So, entrepreneurs can charge at “transitional” and reduced tariffs only contributions from payments to their employees or performers under civil contracts. That is, when they act as employers.

It turns out that the reduction in the general tariff of insurance contributions in the Pension Fund of Russia in 2012 to 22% does not affect the calculation of fixed contributions of entrepreneurs “for themselves”. However, the price of the issue is not that high. The difference between the amount of fixed contributions to the Pension Fund, calculated at rates of 26% and 22%, is equal to 2213.28 rubles. for the whole year (RUB 4,611 x 12 months x 26% – RUB 4,611 x 12 months x 22%). Which in monthly terms is only 184.44 rubles.