In 2016, the PFR insurance premiums for individual entrepreneurs will traditionally increase. In addition to changing the size of payments, entrepreneurs will have to make deductions for new BCCs.
The general rules for the payment of contributions to the Pension Fund for Entrepreneurs in 2016 will not change.
- Payments are still made by all individual entrepreneurs, regardless of the amount of their income (even with losses).
- Payment of contributions is made without dividing it into a funded and insurance part. The FIU staff must independently distribute payments.
- Entrepreneurs with income less than 300 thousand rubles pay contributions in a fixed amount based on the federal minimum wage. Those businessmen whose revenue exceeds the specified limit are also required to pay 1% of the excess amount.
- Contributions can be paid monthly or quarterly, or at the end (beginning) of the year.
The procedure for calculating contributions for individual entrepreneurs has been in effect since 2014. For entrepreneurs, an increased rate of contributions is used - 26% (for all others it is a maximum of 22%). However, this tariff does not apply to the real income of individual entrepreneurs, but to the federal minimum wage.
At the end of 2015, there was good news for entrepreneurs: it became known that the underlying minimum wage was increased by only 4%. Accordingly, IE contributions in 2016 will increase by the indicated amount. It was the support of entrepreneurship in unstable economic conditions that became the leading motive for a moderate increase in the minimum wage (much lower than the inflation rate in Russia).
The minimum wage-2016 will be 6204 rubles. per month. Fixed contributions to the PFR for individual entrepreneurs in 2016 will amount to 19356, 48 rubles. (6204 rubles * rate 26% * 12 months). For comparison, the contributions of the individual entrepreneur to the Pension Fund of the Russian Federation in 2015 were 18,610.8 rubles.
In addition to pension benefits, individual entrepreneurs must make deductions for medicine: at the rate of 5.1% of the minimum wage per month. Contributions to the federal compulsory medical insurance in 2016 will amount to 3796, 85 rubles.
Thus, the aggregate payment to the Pension Fund and the MHIF for individual entrepreneurs will reach 23,153.33 rubles. This is the minimum amount of contributions that all individual entrepreneurs must pay.
The additional amount of contributions is determined by the individual entrepreneur independently, based on the proceeds received on the OSNO or STS (excluding expenses incurred), or from the potential income from UTII and STS-patent.
To calculate the amount of the additional payment, 300,000 are subtracted from the received revenue and the resulting value is multiplied by 1%.
Contributions for individual entrepreneurs to the FIU are of the utmost importance. An entrepreneur will not pay more premiums than those calculated on the basis of eight times the minimum wage. In 2016, pension contributions cannot exceed 154851, 84 rubles. regardless of the income received from the business.
The specified maximum amount will be paid by individual entrepreneurs who have not submitted a tax return on time.
In 2016, the next changes in the KBK for individual entrepreneurs will take place. They were approved by the Ministry of Finance in the summer of 2015.
IP insurance premiums KBK now include two separate codes:
- KBK for fixed contributions: 39210202140061100160;
- for payment of 1% of excess profits: 39210202140061200160.
New BCCs must be indicated in all payment orders, starting from January 2016. Moreover, it does not matter for what period this payment is. If you indicate the old BCC, the payment may fall into unclear ones, and this is fraught with the accrual of late fees. In order for the payment to arrive, you must write a statement to clarify it.
Many regional branches of the FIU send out ready-made receipts to entrepreneurs for the transfer of contributions, which avoids mistakes.
