Fixed contributions to the PFR are mandatory for all individual entrepreneurs. Since 2014, not only has traditionally changed the size of contributions (this year - down to 20,728 rubles), but also the general procedure for their payment.
It is necessary
- - money;
- - registration number in the FIU;
- - TIN;
- - a completed payment order for payment of contributions;
- - information about the income received for 2014
Instructions
Step 1
All individual entrepreneurs, regardless of the amount of income, must pay fixed contributions to the Pension Fund by the end of 2014. In 2014, their size is 20,728 rubles. (including deductions to the MHIF). These contributions can be paid quarterly, or in one installment at the end or beginning of the year. In order to be able to reduce the tax on contributions, it is better to pay them quarterly.
You can pay contributions from your own account of the individual entrepreneur (through the Internet bank), or in cash through Sberbank.
Step 2
The next step is to calculate the profitability for the year. The order is as follows:
- all incomes subject to personal income tax are taken into account on OSNO;
- on the simplified tax system - income, expenses are not taken into account;
- on UTII - imputed income, not actual turnover;
- on PSN - potential income.
If an individual entrepreneur combines several taxation regimes, then the income must be summed up.
It is not necessary to submit information on income to the Pension Fund of the Russian Federation, it will be submitted by the tax authorities on their own. However, if the taxpayer does not submit to the income tax return by April 30, 2015, the FIU will recalculate the contributions in the maximum amount - 142,027 rubles.
Step 3
If the calculations of the individual entrepreneur's profit showed that the size of his annual profitability was within 300 thousand rubles, then apart from 20 728 rubles, nothing else is needed to pay to the Pension Fund.
Step 4
If the entrepreneur's income was more than 300 thousand rubles, then by April 1, 2015 he must pay an additional 1% of the amount on top of 300 thousand rubles to the Pension Fund. This must be done before April 1, 2015. Suppose the individual entrepreneur's income at the end of the year was 1 million rubles. By the end of the year, the additional payment to the Pension Fund will be (1,500,000 - 300,000) * 0.01 = 12,000 rubles.
The maximum amount of insurance payment may not exceed 142,027 thousand rubles. (taking into account a fixed payment of 20,728 rubles) This amount corresponds to the annual income of the individual entrepreneur in the amount of 12.4 million rubles. Thus, individual entrepreneurs with a turnover of over 12.4 million rubles can increase their own turnover without increasing the amount of contributions.
