Individual entrepreneurs have an obligation to transfer insurance premiums to the budget both for themselves and for their employees. This rule applies even to those people who, for some reason, temporarily do not carry out activities, but are listed in the tax office as an individual entrepreneur. Insurance premiums are transferred to 3 types of insurance: pension, medical, social.
Who should pay the dues
According to the law, insurance premiums are compulsory payments. If there is no need to pay taxes in the absence of profit, then this is a completely different case.
Since 2017, entrepreneurs have been transferring payments to the accounts of tax inspectorates, and not to the funds themselves. According to article 34 of the Tax Code of the Russian Federation, entrepreneurs act as employers, and their own, therefore, they are obliged to provide themselves with a pension, and medical and social insurance. Fees must be paid even if the activity is frozen. If a person does not want to replenish his own pension or pay for health insurance in the absence of activity, he must apply for deregistration.
The tax code prescribes cases when an individual entrepreneur has the right not to transfer insurance premiums for himself. This category of entrepreneurs includes:
- people doing military service;
- parents on maternity leave;
- parents caring for a disabled child of group 1 or an elderly person over 80 years old;
- the wives of military personnel who are forced to stay in places that are not suitable for conducting activities;
- spouses of diplomats or consular staff sent to carry out work abroad.
It should be noted that it is necessary to inform the inspectorate in advance about the suspension of payment, otherwise the benefit will be invalid.
Calculation of contributions for yourself
As mentioned above, each entrepreneur must transfer certain amounts to the funds for himself. The amount of contributions is indexed every year. The state obliged individual entrepreneurs to calculate their pension and pay for health insurance. Social insurance is voluntary. If the FSS payments are transferred, but the person has the right to take sick leave, apply for maternity leave. If such contributions are not paid, then you will have to get sick at your own expense, and receive maternity contributions from the state.
Payments do not depend in any way on the minimum wage, their size is clearly fixed in the law. The annual pension contribution in 2019 is RUB 29,354. If an entrepreneur earned more than 300,000 rubles during the reporting period, he is obliged to charge additional 1% of the amount exceeding the limit on top. For example, individual entrepreneur Yakovlev received an income of 652,000 rubles in 2019. On the OPS, he will transfer 29354 + ((652000-300000) * 1%) = 29354 + 3520 = 32874 rubles.
The entrepreneur will have to transfer 6884 rubles for medical insurance.
The legislation established the upper limit for contributions to the MPI - 234 832 rubles.
An individual entrepreneur can transfer contributions for himself both every month and at the end of the year.
Calculation of contributions for employees
Having signed employment contracts, entrepreneurs must calculate monthly insurance premiums for employees. In this case, the amount of transfers depends on their salary. The employer must transfer 22% of the salary to the OPS, the compulsory medical insurance - 5.1%. It should be emphasized that in relation to employees it will be necessary to calculate and transfer to the budget contributions in case of temporary disability and maternity, the rate of which is 2.9%. In addition, you will have to pay to the FSS contributions for insurance against accidents at work, calculated on the basis of a rate from 0.2% to 8.5% (depending on the risk class).
For example, individual entrepreneur Yakovlev hired an employee and set him a salary of 15,500 rubles. On a monthly basis, he must transfer the following contributions:
- for OPS: 15,500 * 22% = 3,410 rubles;
- for compulsory medical insurance: 15,500 * 5, 1% = 790, 5 rubles;
- for social insurance: 15,500 * 2.9% = 449.5 rubles;
- for injuries: 15,500 * 2, 2% = 341 rubles.
The employer is obliged to pay contributions for employees to the funds by the 15th day of the month that follows the reporting one. At the end of the year, the employer is obliged to report to the funds, by submitting some reports.
