How to calculate insurance premiums for individual entrepreneurs for yourself in 2020

How much insurance premiums will an individual entrepreneur need to pay “for himself” in 2020? What has changed in the calculation of the amount? What are the features of paying fixed insurance premiums for individual entrepreneurs without employees? Is it true that from 2020 the amount of insurance premiums no longer depends on the minimum wage? Will there be an increase in the amount of contributions in 2020 if the income of an individual entrepreneur is less than 300,000 rubles? What is the maximum amount of contributions payable? We will answer these and other questions, give examples, and also provide the exact amounts of fixed insurance contributions for compulsory pension and health insurance in 2020. This article was prepared taking into account the provisions of Federal Law No. 335-FZ dated November 27, 2017.

What contributions do individual entrepreneurs pay: introductory information

Individual entrepreneurs are required to pay insurance premiums on payments and remunerations accrued in favor of individuals within the framework of labor relations and civil contracts for the performance of work and provision of services (Clause 1 of Article 419 of the Tax Code of the Russian Federation). But individual entrepreneurs must also transfer mandatory insurance premiums “for themselves” (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

Individual entrepreneurs are required to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they are actually conducting business activities or are simply registered as individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. This approach continues in 2020.

There are also insurance premiums in case of temporary disability and in connection with maternity. Individual entrepreneurs, as a general rule, do not pay this type of insurance premiums (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions can be made on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur can receive an appropriate sickness benefit at the expense of the Social Insurance Fund.

The deadlines for payment of individual entrepreneur contributions have changed

Since 2020, the deadlines for paying insurance premiums for individual entrepreneurs have changed. Already accruals from payments for 2020, the amount of insurance premiums in the amount of 1 percent for excess of 300,000 rubles can be paid no later than July 1. Previously, the cutoff date was April 1. Also see “Deadlines for payment of individual entrepreneur insurance premiums for 2020“.

Individual entrepreneurs do not pay insurance premiums for injuries at all. Payment of this type of insurance premiums by individual entrepreneurs is not provided even on a voluntary basis.

Exemption from payment of insurance premiums for individual entrepreneurs

The Tax Code of the Russian Federation provides for the exemption of individual entrepreneurs from paying insurance premiums if the conduct of business was terminated for the reasons listed below (Article 430, paragraph 7 of the Tax Code of the Russian Federation):

• Urgent military service.
• Parental leave for children up to 1.5 years, no more than 6 years in total.
• The period of caring for a disabled child, for the elderly over 80 years of age.
• Living with a spouse serving in the Armed Forces of the Russian Federation under a contract in an area where there is no opportunity to work - up to 5 years.
• Residence outside Russia with a husband (wife) working at a consulate or representative office of the Russian Federation - up to 5 years.

The listed periods when no commercial activity was carried out must be supported by documents.

However, if an individual entrepreneur conducts commercial activities, then he is obliged to pay insurance premiums.

How were insurance premiums calculated until 2020?

In order for an individual entrepreneur to calculate fixed insurance premiums “for himself” until 2018, it was necessary to take into account the values ​​of the following indicators (Article 430 of the Tax Code of the Russian Federation):

• Minimum wage at the beginning of the calendar year;
• tariffs of insurance contributions to the relevant fund;
• the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).

Taking these indicators into account, individual entrepreneurs by 2020 calculated:

• a fixed payment “for yourself”, which does not depend on the amount of income;
• additional contribution for yourself with income over 300,000 rubles. in a year.

As a result, for example, in 2020 the following indicators for payment were obtained:

Read more about this. "Cm. “Insurance premiums for individual entrepreneurs in 2020: amounts.”

Thus, until 2020, the amount of insurance premiums was influenced, in particular, by the minimum wage (minimum wage). For the calculation, we took the minimum wage as of January 1, 2020. Accordingly, if the minimum wage on this date increased, then the amount of insurance premiums payable by individual entrepreneurs also increased. See “Insurance premiums of individual entrepreneurs for themselves in 2020: increase from the minimum wage.”

Insurance premiums “for yourself”

Contribution amounts for 2020, 2020, 2020 and 2020:

Contributions consist of two parts:

1. Fixed insurance premiums for individual entrepreneurs are paid by the vast majority of entrepreneurs.
2. 1% in the Pension Fund - paid only on income over 300,000 rubles. in year.

Insurance premiums 2020:

Minimum wage: 7,500 rub. Insurance premium rates for individual entrepreneurs: Pension Fund - 26%; Compulsory medical insurance - 5.1% Cost of the insurance year: 7,500 x Insurance premium rate x 12 Fixed insurance premium: 27,990 rub. (including in the Pension Fund - 23,400 rubles, in the Compulsory Medical Insurance Fund - 4,590 rubles). The maximum insurance contribution to the Pension Fund of Individual Entrepreneurs for the year is 187,200 rubles.

Insurance premiums 2020:

In 2020, insurance premiums were “untied” from the minimum wage. Now the amounts are fixed.

Fixed insurance premium total: RUB 32,385. including to the Pension Fund of Russia - 26,545 rubles. in the Federal Compulsory Medical Insurance Fund - 5840 rubles.

The maximum insurance contribution to the Pension Fund for individual entrepreneurs for the year is 212,360 rubles.

Contributions in 2020:

Insurance premium: RUB 36,238. (including in the Pension Fund - 29,354 rubles, in the Compulsory Medical Insurance Fund - 6,884 rubles). The maximum insurance contribution to the Pension Fund for the year cannot exceed 234,832 rubles.

Contributions in 2020:

Insurance premium: 40,874 rub. (including in the Pension Fund - 32,448 rubles, in the Compulsory Medical Insurance Fund - 8,426 rubles). The maximum insurance contribution to the Pension Fund for the year cannot exceed 259,584 rubles.

Example: In 2020, an individual entrepreneur earned 2 million rubles. We will calculate insurance premiums. Fixed part: RUR 27,990 1% from excess: (RUR 2,000,000 – RUR 300,000) x 1% = RUR 17,000 Total amount of insurance premiums: RUB 44,990.

Income for calculating 1% from excess

The calculation of income directly depends on the taxation system applied:

• STS 6% - fully received income is taxed (taking into account the maximum contribution amount).
• STS 15% - income received is taxed.
• UTII - only imputed income is taxed.
• Patent - only potential income is taxed.
• BASIC - income is taken minus expenses as for personal income tax.
• Unified agricultural tax - take real income without taking into account expenses.

If you combine several tax regimes, the indicated income will have to be added up.

Grace periods

An individual entrepreneur who does not operate may reduce or not pay contributions if:

• served in the army by conscription;
• was on maternity leave for up to 1.5 years;
• cared for a disabled person (the period of care is established by a decision of the Pension Fund);
• left with a military spouse or with a spouse working in a certain organization (consulate, UN, UNESCO, etc.) and there is no opportunity to work there.

To confirm the benefit, it is necessary to collect supporting documents, such as: a certificate of receipt of child care benefits, a military ID, written confirmation of a disabled person about his care, an extract from the certificate of examination of a disabled person, a certificate from a military unit, a certificate from the employment service and the like .

The benefit for reducing insurance premiums for individual entrepreneurs is valid only if no activity is carried out during the grace period and a “zero” declaration is submitted.

Payment of insurance premiums

Contributions for 2020 for individual entrepreneurs without employees are paid to the tax office:

1. fixed - no later than January 9, 2018;
2. 1% - no later than July 2, 2020.

Contributions for 2020 are also paid to the tax office:

1. fixed - no later than January 9, 2019;
2. 1% - no later than July 1, 2020.

You have the right to pay contributions throughout the year in installments, or one-time.

Current BCCs can be viewed on the tax office website. A payment order for paying taxes can also be filled out through the Federal Tax Service website.

If the individual entrepreneur has been working for less than a year

If a person registered as an individual entrepreneur in the middle of the year or, conversely, deregistered, or there were grace periods, contributions are calculated only for the period of actual activity. For full months - in the amount of the minimum wage * rate. In partial months - in proportion to the number of calendar days worked.

Example: IP registration date - October 23, 2020. Income - 400,000 rubles.

Fixed payment for pension insurance: (7,500 x 2 months + 7,500 x 9 days / 31 days) x 26% = 4,466.13

Fixed payment for health insurance: (7,500 x 2 months + 7,500 x 9 days / 31 days) x 5.1% = 876.05

1%: (400,000 - 300,000) x 1% = 1,000

Total for 2020: 4 466,13 + 876,05 + 1 000 = 6 342,18

Voluntary insurance

An entrepreneur can voluntarily insure himself with the social insurance fund. Then he will have the right to sick pay and maternity benefits. If someone plans to go on maternity leave in 2020, then to receive benefits, urgently register with the fund and pay an annual fee of 2,610 rubles by December 31, 2020. If you go on maternity leave in 2020, then a voluntary contribution is paid in 2020 in the amount of 2,714.40 rubles.

The amount of sick leave and maternity benefits will be calculated at the minimum rate based on the minimum wage on the day the insured event occurs.

Accountability for yourself

There is no reporting for mandatory personal contributions. Individual entrepreneurs do not report on voluntary contributions to the Social Insurance Fund.

New procedure for calculating insurance premiums for individual entrepreneurs from 2020

From January 1, 2020, the minimum wage will be 9,489 rubles. See “Minimum wage from January 1, 2018.” If we adhere to the previous rules, then the amount of fixed insurance premiums for individual entrepreneurs should have increased from 2020. However, starting from 2020, a new procedure for calculating insurance premiums for individual entrepreneurs will be introduced. It is enshrined in the Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

From January 1, 2020, a new fixed amount of insurance contributions for compulsory pension and health insurance is established for individual entrepreneurs without employees (paying contributions “for themselves”). These payments will no longer depend on the minimum wage (minimum wage). Why are such amendments introduced? Let me explain.

The Russian government has decided to bring the minimum wage to the subsistence level - this should happen at the beginning of 2020. This means that insurance premiums for individual entrepreneurs, if they are not decoupled from the minimum wage, will grow very strongly in the next couple of years. And the proposed changes will make it possible to maintain an “economically justified level of fiscal burden” for the payment of insurance premiums for individual entrepreneurs who do not make payments to individuals. This is stated in the explanatory note to the bill.

The idea of ​​the bill was discussed and approved during a meeting between Russian President Vladimir Putin and President of Opora Russia Alexander Kalinin.

Next, we will tell you what exactly has changed in the procedure for calculating insurance premiums for individual entrepreneurs “for themselves” since 2020 and indicate the new amounts with examples.

Fixed amount of insurance premium in 2013

(since 2013, Insurance premiums “in the amount determined based on the cost of the insurance year” are changed to “a fixed amount of the insurance premium.”)

The amount of insurance premiums payable to the Pension Fund is calculated based on a double

the minimum wage (2 x minimum wage) (Federal Law No. 243-FZ of December 3, 2012), and in the FFOMS - based on the minimum wage.

From January 1, 2013, the minimum wage (minimum wage) was established in the amount of 5,205 rubles per month.

Thus, the amount payable for 2013 will be 32,479 rubles. 20 kopecks per year, including:

— in the Pension Fund of Russia
5205*2*12*26% = 32,479 rubles. 20 kopecks (2,706.60 - per month) (for persons born in 1967 and younger) is divided into: 20% for the insurance part (24,984.00 rubles) 6% for the funded part (7,495.20 rubles).

- in FFOMS
5205 * 12 * 5.1% = 3,185 rubles. 46 kopecks (265.46 - per month)

Individual entrepreneurs pay the payment to the Pension Fund once a year (possibly in installments) until December 31 (later than the deadline - a 10% penalty)

Attention!

1) Since 2013, the BCC for payment of a fixed payment has changed, see the new BCC - 2013 >>> 2) If an individual entrepreneur (who has chosen income as an object of taxation) does not make payments and other rewards to individuals in 2013, he has the right to reduce the amount tax (advance tax payments) on insurance premiums paid in a fixed amount
without limitation.

Pension contributions of individual entrepreneurs from 2020: new sizes

From 2020, insurance premiums for compulsory pension insurance will be calculated in the following order:

• if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period;
• if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period.

Let's decipher the new meanings and give examples of calculations of amounts payable in various circumstances.

Fixed amount for income of 300 thousand rubles or less

As we have already said, in 2020, fixed pension contributions of individual entrepreneurs “for themselves” with incomes of less than 300,000 rubles amounted to 23,400 rubles. This amount was determined using a special formula based on the minimum wage and insurance premium rates. However, from 2020 the fixed amount of pension contributions will not depend on these values. It will simply be enshrined in law as 26,545 rubles.

Thus, since 2020, fixed pension contributions have increased by 3,145 rubles. (RUR 26,545 – RUR 23,400). From 2020, all individual entrepreneurs, regardless of whether they conduct business or receive income from business, will need to pay 26,545 rubles as mandatory pension contributions.

It is envisaged that the fixed amount of insurance contributions for compulsory pension insurance (26,545 rubles) from 2020 will be indexed annually by decision of the Government of the Russian Federation.

Next, we will consider examples when individual entrepreneurs will need to pay fixed pension contributions in a new (increased) amount.

Example 1. There were no activities in 2020

Individual entrepreneur Velichko A.B. was registered as an individual entrepreneur in 2020. Throughout 2020, he maintained the status of an entrepreneur, but did not conduct any activities and had no movements on his current accounts. But, despite this, for 2020 he still needs to transfer 26,545 rubles as fixed pension contributions.

Example 2. Income for 2020 is less than 300,000 rubles

For 2020, individual entrepreneur Kazantsev S.A. received an income of 278,000 rubles (that is, less than 300 thousand rubles). In such circumstances, for 2020 he also needs to transfer 26,545 rubles as fixed pension contributions.

If income is more than 300,000 rubles

If at the end of 2020 the income of an individual entrepreneur exceeds 300,000 rubles, then the individual entrepreneur will need to pay an additional plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period. There have been no changes in this part since 2020. This approach has been used previously.

Maximum amount of pension insurance contributions

Until 2020, there was a formula that calculated the maximum amount of pension contributions. There was no need to pay more than the amount calculated using this formula. Here is the formula:

The maximum amount of pension contributions of individual entrepreneurs for 2020, calculated using this formula, was 187,200 rubles. (8 x RUB 7,500 x 26% x 12 months).

However, from 2020, the procedure for establishing the maximum amount of pension contributions has changed. Try another formula:

As you can see, in 2020 the eight-fold limit will also apply, but not to the minimum wage, but to a fixed amount of 26,545 rubles. Thus, more than 212,360 rubles. (RUR 26,545 x in 2018 cannot be paid as pension contributions.

It turns out that the maximum amount of pension contributions payable since 2018 has increased by 25,160 rubles. (RUR 212,360 – RUR 187,200).

Example 3. Income over 300,000 rubles

For 2020, individual entrepreneur Kazantsev S.A. received income in the amount of 6,800,000 rubles. This amount is more than 300,000 rubles for 6,500,000 rubles. (RUR 6,800,000 – RUR 300,000), therefore pension contributions for 2020 will include:

• 26,545 rubles – fixed part of pension contributions;
• 65,000 rub. (6,500,000 rubles x 1%) is 1 percent of the amount of income exceeding 300,000 rubles.

In total, the total amount of pension contributions of individual entrepreneurs “for themselves” to be paid will be 91,545 rubles. (RUR 26,545 + RUR 65,000). This amount does not exceed the maximum amount (RUB 212,360), and therefore must be transferred to the budget in full.

Individual entrepreneur medical contributions from 2020: new sizes

The amount of medical insurance contributions to the FFOMS in 2020 did not depend on the income of the individual entrepreneur, but was also calculated based on the minimum wage. In 2017, the amount of medical contributions was 4,590 rubles. See “Insurance premiums for individual entrepreneurs in 2020.”

Since 2020, the amount of compulsory medical insurance contributions has been “untied” from the minimum wage and is fixed at 5,840 rubles for the billing period. How much have individual entrepreneur insurance premiums increased since 2020? The answer is 1250 rubles. (5840 rub. – 4590 rub.).

5840 rubles is a mandatory amount. Starting from 2020, all individual entrepreneurs must pay it for the billing period, regardless of the conduct of activities, movement of accounts and receipt of income.

Where did such amounts come from?

The rate of pension contributions from 2020 is fixed at 26,545 rubles, if the income of an individual entrepreneur does not exceed 300 thousand rubles. in a year. If the entrepreneur’s income exceeds 300 thousand rubles, then contributions to the Pension Fund will amount to 26,545 rubles. + 1% of income over 300 thousand rubles. For health insurance contributions, the payment is set at 5840 rubles. But where did these numbers come from? Unfortunately, the explanatory note to the bill did not explain in any way why the numbers are exactly as they are.

Insurance premiums (2020) individual entrepreneurs paid from employee benefits

The rules for calculating these mandatory payments will be the same for all business entities that hire employees and pay them remuneration for their work. Insurance premiums for the simplified tax system in 2020 are paid at the same rates as for the OSN and UTII. In addition to transfers to social, medical and pension insurance, a levy for industrial accidents is calculated and paid from wages.

Insurance premiums in 2020: rates (table)

The procedure for determining the amount to be paid to the budget:

Transfer deadline: no later than the 15th day of the month following the billing month.

Disability and maternity contributions

As we have already said, this type of insurance premium is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2020. To calculate the amount of voluntary contribution for this type of insurance for 2020, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006: Minimum wage at the beginning of the year x tariff x 12 .

If from January 1, 2020 the minimum wage will be 9,489 rubles, then the amount of contributions for disability and maternity in 2020 for individual entrepreneurs will be 3,300 rubles. (RUB 9,489 × 2.9% × 12 months).

If individual entrepreneur status was acquired or lost in 2018

In 2020, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he remained in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was registered in the Unified State Register of Individual Entrepreneurs as a businessman. Let us give examples of calculating insurance premiums for individual entrepreneurs “for themselves” in 2020 in a situation where a person acquired and lost the status of an individual entrepreneur.

Example conditions. The person received individual entrepreneur status on February 16, 2020. However, on November 14, 2020, he was already deregistered as an individual entrepreneur and was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of the individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2020? Let me explain.

So, the status of individual entrepreneur was acquired and lost during 2020. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:

• the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2020, fixed contributions of individual entrepreneurs must be calculated from February 17, 2020;
• count the number of calendar days in the month when the individual entrepreneur lost his status until the day of registration of termination of activity. Do not include the date of exclusion from the Unified State Register of Individual Entrepreneurs in the calculation of insurance premiums in 2020 (clause 5 of Article 430 of the Tax Code of the Russian Federation). That is, in our example, we will calculate insurance premiums for November 2020 from November 1 to November 13.

Calculations. The amount of mandatory pension contributions for one calendar month of 2020 is 2212 rubles. (RUB 26,454 / 12 months). The amount of mandatory medical contributions for one month is 486 rubles. (5840 RUR / 12 months).

Next, we will calculate insurance premiums for partial months of doing business in 2020. In our example, these are February and November. During these months we need to count the days of activity. The remaining months (March-October) will be counted in full.

Main conclusions

Next, let’s summarize all of the above and tabulate the amounts of insurance premiums for individual entrepreneurs “for themselves” from 2020 and focus on the main changes:

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