A fixed payment to the PFR is mandatory for all individual entrepreneurs, regardless of the taxation system. Even if you registered an individual entrepreneur, but did not conduct any activity, you still have to pay contributions (taking into account the number of days from the date of state registration). Even if an individual entrepreneur works in parallel under an employment contract and the employer pays contributions for it, this does not exempt him from the obligation to pay contributions.
In 2014, mandatory payments of individual entrepreneurs "for themselves" to the Pension Fund will be calculated according to the new rules. If earlier, the amount of contributions was the same for all individual entrepreneurs, regardless of the level of income - for example, 35 664, 66 rubles in 2013, then starting from 2014 a progressive scale is introduced - the higher the entrepreneur's income, the more he will pay to the Pension Fund. The corresponding amendments were approved in the Federal Law of 23.07.13 No. 237-FZ.
Starting from 2014, the calculation of contributions will be carried out according to the following rules:
- if the amount of the entrepreneur's annual income is less than 300,000 rubles, the amount of contributions will be calculated according to the formula: one minimum wage * 12 * PFR tariff (26%).
- if the amount of annual income exceeds 300,000 rubles, the amount of contributions will be: 1 minimum wage * 12 * 26% + 1% of the amount of income exceeding 300,000 rubles.
The minimum wage has been increasing since 2014 and is planned to be 5554 rubles. Contributions to the MHIF (Federal Compulsory Health Insurance Fund) are fixed and do not depend on the level of income - 3399.05 rubles (they are calculated as follows - 5554 * 5.1 / 100 * 12).
Thus, for entrepreneurs with an income equal to or less than 300,000 rubles, fixed contributions will amount to 20,727.53 rubles, of which 17328.48 rubles to the Pension Fund (5554 * 26% * 12 months) and 3399.05 to the MHIF. This is almost two times less than in 2013.
Consider the second case, when the entrepreneur's income is above 300,000 rubles. Let's say the entrepreneur's income in 2014 from activities under the simplified tax system amounted to 350,000 rubles, from UTII - 90,000 rubles. It turns out that the total amount of income was 440,000 rubles.
The amount of payment in PF for 2014 can be calculated using the formula 17328.48 + (440,000 - 300,000) * 0.01 = 18728.48. Let's add the amount of contributions to the FFOMS of 3399.05 rubles and we will receive a payment of 22127.53 rubles.
All entrepreneurs must pay fixed contributions in the amount of 20,727.53 rubles by December 31st. 1% of the amount of income exceeding RUB 300,000 must be transferred before April 1, 2015.
At the same time, the maximum amount of contributions to the FIU has been established. It is calculated on the basis of 8 minimum wages. With this and a higher level of income of an entrepreneur, contributions to the Pension Fund will amount to 138,627.84 rubles.
The question that worries most entrepreneurs is how to determine the amount of income. In this case, everything depends on the applied taxation system:
- for payers of UTII, the amount of imputed income acts as income; basic profitability indicators are listed in article 346.29 of the Tax Code of the Russian Federation. It should be borne in mind that if an entrepreneur carries out different types of activities that fall under UTII, then the imputed income is added up;
- under the patent system of taxation, the potential income is taken into account - the one on the basis of which the value of the patent is determined;
- under OSNO - income accounted for in accordance with Article 227 of the Tax Code of the Russian Federation (income that is subject to personal income tax); expenses are not taken into account;
- under the simplified tax system with the object of taxation "income" - income under article 346.15 of the Tax Code of the Russian Federation.
- for the simplified tax system with the object of taxation "income minus expenses" - income under Article 346.15 of the Tax Code of the Russian Federation; expenses are not included.
- with the unified agricultural tax - income in accordance with paragraph 1 of Art. 346.5 of the Tax Code of the Russian Federation.
If an individual entrepreneur in his activities combines several taxation regimes at the same time, then the income on them is summed up.
There are restrictions on the maximum taxable income in the PFR - in 2014 it is 8 times the minimum wage. That is, if the entrepreneur's income for the year is equal to or higher than 12,430,000 rubles, then he will have to pay 138,627, 84 rubles.
Data on the income of entrepreneurs are transmitted to the FIU by the tax authorities until June 15 of the year that follows the reporting one.
It is important to take into account that if the taxpayer does not submit to the tax return on time, the Pension Fund after June 15, 2015 will calculate fixed contributions based on the calculation of 8 minimum wages, i.e. in the amount of 138 627.84 rubles.
