An individual entrepreneur is obliged to make contributions to the pension fund. These deductions are obligatory for everyone. An entrepreneur has the right to decide for himself when it is more convenient for him to pay contributions to the Pension Fund of the Russian Federation.
It is necessary
receipts for payment, passport, TIN number
Instructions
Step 1
Individual entrepreneurs make two types of contributions to the pension fund: Fixed contributions to the pension fund (PF, PFR), as well as contributions to FFOMS (Federal Fund of Compulsory Medical Insurance) and TFOMI (Territorial Fund of Compulsory Medical Insurance). Before transferring money to the pension fund, you need to go to the branch of the pension fund of the Russian Federation and check if there are any arrears in payments for the previous year. If there are no debts, then the pension fund department must provide receipts for the repayment of debts for the entire current year. This operation should be carried out before March 1 of the year in which payments will be made.
Step 2
After receiving the receipts, you can already pay the fees. How to make payments, and in what periods, the payer decides, because there are payments that must be made monthly, quarterly or once a year. Payment can be made through an ATM or through any bank branch. Through the ATM, you can also get acquainted with the amount of debt, for this you need to enter the payer's TIN at the ATM and familiarize yourself with the upcoming payments. Payment must be made no later than the last day of the quarter.
Step 3
Also an important feature of these payments is that in December of this year, you need to appear at the branch of the pension fund to check if there are any arrears on pension contributions. If there are no debts, then the year is considered closed and fines are not charged, but if there are delays in payments, then the penalty will be equal to 10% of charges for the previous year. If an overpayment of contributions is found, then this amount of overpayment will automatically be transferred to the first quarter, month or another period of the year following the current one.
