The concept of “Fixed payment” was replaced in 2011, now it is “Insurance premiums for compulsory pension insurance in the amount determined based on the cost of the insurance year, credited to the Pension Fund of the Russian Federation for the payment of labor pension (individual entrepreneurs, notaries, lawyers)”. But the essence does not change from this. Therefore, let me refer to these contributions in this article as the usual flat payments.
Instructions
Step 1
So, let's get down to the calculation. How to determine the cost of an insurance year? To do this, you need to know the minimum wage for a given period of time.
The fixed payment for entrepreneurs is determined by the formula:
Minimum wage * contribution percentage * number of months for which these contributions are calculated and paid. Minimum wage * 26% * 12.
Step 2
Now let's calculate specifically the contributions for the funded and insurance part for 2011.
If the entrepreneur is younger than 1967, then it is necessary to calculate both the insurance and funded parts. If born in 1967, we calculate only the insurance part. In 2011, the minimum wage was 4,330 rubles. We get:
4330 * 20% * 12 = 10392 rubles - these are contributions to the insurance part of the pension for those who were born in 1967 and younger.
4330 * 6% * 12 = 3117 rubles 60 kopecks - these are contributions to the funded part.
For those who are older than 1967, the calculation will be as follows:
4330 * 26% * 12 = 13509 rubles 60 kopecks.
Next, we calculate insurance premiums for compulsory health insurance using the same formula.
In FFOMS - 4330 * 3, 1% * 12 = 1610 rubles 76 kopecks.
In TFOMS - 4330 * 2% * 12 = 1039 rubles 20 kopecks.
Step 3
Entrepreneurs must pay all contributions by December 31 of the current year. You can pay in one installment, you can split the amount by year and pay monthly or quarterly.
Then the premiums for the insurance part will be 10392: 12 = 866 rubles per month. Or 2598 rubles per quarter.
For the funded part of the pension - 3117, 6: 12 = 259 rubles 80 kopecks per month or 779 rubles 40 kopecks per quarter.
Using the same scheme, we determine the monthly payment for health insurance.
