From January 1, 2018, there are new rules for the payment of insurance premiums by individual entrepreneurs. The norms have been changed for all small and medium-sized businesses that work alone or have a staff. Consider the changes made by the government to some legislative acts.
By order of the President of the Russian Federation, the State Duma changed the calculation procedure for individual entrepreneurs, according to the program to support small and medium-sized businesses. Now the total contributions will be an order of magnitude less than in previous years and will not be tied to the minimum wage (the minimum monthly wage established by the Federal Law).
The State Duma adopted the Law of November 27, 2017 No. 335 - FZ, with new rates of contributions for individual entrepreneurs. Chapter 34 of the Tax Code of the Russian Federation came into effect and now the amounts, the procedure for paying and reporting contributions are subject to the norms of the Tax Code, the amount of payments has also changed significantly since January 1, 2018.
Every individual entrepreneur, from the beginning of his work, is officially obliged to transfer insurance premiums "for himself", regardless of whether he works independently or has a staff. Insurance premiums are paid so that in the future the owner of the individual entrepreneur status can receive a pension (contributions to the Pension Fund of the Russian Federation) and free medical care (contributions to the FFMOS). Insurance premiums are not a tax that must also be paid on time by an individual entrepreneur.
All insurance premiums since 2017 have been transferred to the tax authorities. Authorized employees of the tax inspectorate have the right to check the timely and correct payment of insurance premiums, and in case of violations, impose fines on negligent entrepreneurs.
In 2017, the amount of insurance premiums was 27,990 rubles (23,400 rubles in the Pension Fund and 4,590 rubles in the FFMOS). In 2018, as noted above, the amounts have changed, the contributions are now fixed and are not tied to the minimum wage. The amount of insurance premiums for individual entrepreneurs will be 32,385 rubles (26,545 rubles for pension insurance and 5,840 rubles for compulsory medical insurance).
The deadline for payment of fixed contributions for individual entrepreneurs is no later than December 31 of the current year. Consequently, the entrepreneur must pay the contributions for 2018 to the tax authority at the place of registration of the individual entrepreneur no later than December 31, 2018.
It should be noted that in 2018, as in previous years, an additional calculation of insurance contributions to the pension fund in the amount of 1% remains in force if the total annual income from the sole proprietorship exceeds 300,000 rubles.
For example, if an entrepreneur makes a profit of 450,000 rubles for a year of work, then in addition to the obligatory payments, he will have to transfer to the competent authorities an amount of 1,500 rubles at the rate of 450,000-300,000 rubles. * 1% = 1,500 rubles.
There is also an upper limit for the additional contribution - an eight-fold fixed amount, that is, in 2018 it will be 26,545 rubles. * 8 = 212 360 rubles. Above the specified amount, regardless of the annual income, the entrepreneur should not deduct.
The additional contribution may be affected by the tax regime under which an individual entrepreneur operates: OSNO (general taxation system), STS (simplified taxation system), UTII (single tax on imputed income), PSN (patent taxation system). It is strongly recommended that you familiarize yourself with all the details of the IP and its regime, in order to avoid unpleasant moments - the imposition of penalties for untimely or incorrect deduction of contributions.
