Small and medium business is actively developing in our country. The overwhelming majority of small businesses are individual entrepreneurs. Hairdressers, taxi drivers, sellers in the market - all are required to officially register their activities, which means they must list all taxes, fees and charges. One of the first questions that entrepreneurs face is how to pay pension contributions.
Instructions
Step 1
First of all, read the Law No. 212-FZ of July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, FSS of the Russian Federation, FFOMS and TFOMS". It is this law that regulates the procedure for paying all insurance premiums, including contributions to the Pension Fund.
Step 2
Please note that an individual entrepreneur himself does not calculate pension, like other insurance premiums. Payments for it are made by the Pension Fund. At present, the amount of deductions to the Pension Fund is 26% of the cost of the insurance year. In turn, the cost of the insurance year is tied to the minimum wage. The size of pension contributions per year = minimum wage * 26% * 12 months. Do not forget that before June 1, the minimum wage was 4,330 rubles, and since June 1 it has increased and is now equal to 4,661 rubles.
Step 3
If you are born in 1966 or older, transfer all 26% to the insurance part of the pension. If you are younger: transfer 20% to the insurance part and 6% to the funded part.
Step 4
In order not to be mistaken with the amount of fixed contributions and details for transfers, take receipts for payment from your branch of the Pension Fund. Don't forget to bring your passport and pension insurance certificate. Receipts are issued free of charge, but only upon presentation of these documents.
Step 5
Think about how it is more convenient for you to pay: once a year or quarterly. Keep in mind that if you are using the simplified tax system or transferred to UTII, you have the right to reduce the amount of tax by the amount of accrued and paid insurance premiums for this reporting period. So, if you pay on a quarterly basis, you can also reduce the amount of tax on your business activities on a quarterly basis.
Step 6
Keep paid receipts. They will come in handy for your annual reporting.
Step 7
Remember to pay your pension and other premiums before the end of the year. If you pay later, you will be charged interest.
