The amount of insurance contributions to the Pension Fund for the current year is traditionally a topical issue for entrepreneurs. After all, absolutely all businessmen are obliged to make deductions, regardless of the amount of income or loss received by them.
This is not the first time at the highest level that the issue of granting new entrepreneurs a “tax vacation” for 2-4 years has been discussed, which could become a powerful incentive for business development in Russia. But while this project is under discussion, all entrepreneurs are required to pay insurance premiums to the Pension Fund, even if they will not receive a ruble of income in 2015.
What are the fixed contributions to the FIU
Previously, fixed contributions to the Pension Fund of the Russian Federation were divided into three payments - the insurance and funded part of the pension, as well as the MHIF.
It was decided to extend the freeze of the funded part of the pension for another year, so all payments in 2015 will go to the insurance part of the pension. It is distributed among the current retirees, but is displayed on the entrepreneur's personal retirement account.
In addition to contributions to the insurance part of the pension, entrepreneurs must pay contributions to the MHIF.
How to calculate the amount of insurance premiums for individual entrepreneurs in the PFR in 2015
The procedure for paying insurance premiums in 2015 will remain the same as in 2014. Entrepreneurs will have to pay contributions in a fixed amount, as well as 1% of revenue exceeding the threshold of 300 thousand rubles. It is worth noting that revenue is all the income received by the entrepreneur for the year without deducting expenses. This provision is relevant for individual entrepreneurs on STS and OSNO. For individual entrepreneurs on UTII and the patent system, revenue is a fixed potential income.
When several tax regimes are combined, for example, the STS and UTII, the proceeds from them are summed up.
The insurance rate at which contributions to the Pension Fund are calculated will remain the same in 2015 - 26%. The tariff for contributions to compulsory medical insurance is 5.1%. The basis for calculating fixed contributions is not the real income of entrepreneurs, but the minimum wage.
Thus, the calculation of contributions to the PFR is carried out according to the formula: (minimum wage * 26% * 12) + ((IP revenue - 300,000) * 1%), in the MHIF - (minimum wage * 5, 1% * 12). The maximum amount of contributions to the PFR has also been established, they cannot exceed 8 * minimum wages * 26% * 12, regardless of the proceeds received.
The amount of fixed contributions for individual entrepreneurs in the PFR in 2015
The size of contributions to the FIU traditionally increases with the growth of the minimum wage. In 2015, the size of the minimum wage will grow by 7.4% to the level of 2014 and will amount to 5965 rubles.
Without exception, all entrepreneurs must pay to the FIU in 2015 18610.8 rubles. (5965 * 26% * 12). The size of payments to the MHIF in 2015 will amount to 3650.58 rubles. (5965 * 5.1% * 12). This is the minimum established amount of contributions.
Those who earn less than 300 thousand rubles in 2015, in addition to this amount, should no longer make any deductions. Entrepreneurs, whose income is more than 300 thousand rubles, must transfer to the fund 1% of the "excess revenue". For example, the income of an entrepreneur in 2015 amounted to 2.5 million rubles. Then the individual entrepreneur must additionally transfer 22 thousand rubles to the PFR. ((2500000-300000)) * 1%.
But here, too, there is a set limit. The maximum amount of contributions in 2015 will be 148,866.4 rubles. (8 * 5965 * 26% * 12). This amount of contributions will be paid by entrepreneurs with an annual income equal to or higher than 12, 43 million rubles.
KBK for payment of payments to the FIU in 2015
Frequent changes in the BCF are another “headache” for entrepreneurs. If the KBK is indicated in the payment order incorrectly, this serves as the basis for the FIU not to count the payment. Then the entrepreneur is threatened with penalties for unpaid tax on time.
In 2015, the KBK will not change:
- 392 1 02 02 140 06 1000 160 - KBK for insurance contributions to the PFR;
- 392 1 02 02101 08 1011 160 - KBK for contributions to the MHIF.
How long does it take to pay deductions to the FIU
Fixed contributions to the Pension Fund and the MHIF in the amount of 22261, 38 rubles. must be paid by the end of 2015. It is better to make deductions on a quarterly basis so that it is possible to reduce advance payments under the simplified tax system and OSNO, or UTII. But it is not prohibited by law to do this in one payment at the end or the year.
An additional payment of 1% of the proceeds from the excess amount must be paid by April 1. But you can also make contributions throughout the year.
