Individual entrepreneurs who employ no more than 100 employees pay a single imputed income tax. For hired employees, it is necessary to make contributions to the Pension Fund, to the Social Insurance Fund, to the Federal and Territorial MHI Fund (Federal Law No. 212-F3 of 07.24.09.).
It is necessary
- - agreement with the Pension Fund of the Russian Federation;
- - agreement with MHIF and TOMS;
- - an agreement with the Social Insurance Fund.
Instructions
Step 1
After registering as an individual entrepreneur, contact the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal and Territorial Compulsory Health Insurance Fund. Write an application, present your IP documents. An agreement will be concluded with you for the transfer of contributions for hired employees, which you are required to make by the 15th day of each month on the indicated accounts.
Step 2
All taxes should be listed by an accountant with experience in tax deductions and quarterly tax reporting.
Step 3
All contributions are paid by the employer. Personal income tax is deducted from the employee's salary. If you accepted an employee born in 1966 and older, then all 14% are required to transfer to the insurance part of the pension. For employees of 1967 and younger, transfer 8% to the insurance part of the pension, 6% to the funded part.
Step 4
You will find out the amount of the percentage rate of the personal injury insurance tax when you register as an employer with the FFSS. Each region, for each separate type of activity, has its own interest rate, which will be indicated in the agreement.
Step 5
Calculate all amounts based on the employee's salary. In the general calculation, do not take into account social benefits, material assistance, one-time payments.
Step 6
For example, if an employee born in 1980 works for you and receives a salary of 10,000 rubles, the calculation will look like this. Personal income tax will be equal to 1300 rubles. You will deduct this amount from your salary. Transfer 14% to the pension fund, of which 8% or 800 rubles for the insurance part of the labor pension, 600 rubles or 6% for the funded part of the labor pension. In total, you are required to transfer 1400 rubles to the Pension Fund, but this amount is not deducted from the salary, but is paid at the expense of the employer, that is, you, but the employee's salary before personal income tax is considered the basic charge.
