Registered sole proprietors are obliged to take care of their future pension themselves. The obligation of an individual entrepreneur to pay fixed contributions to the Pension Fund of the Russian Federation, the amount of which is established by the Government of the Russian Federation, is legally enshrined.
It is necessary
- - TIN;
- - OGRNIP;
- - SNILS.
Instructions
Step 1
The size of pension payments has been repeatedly changed upwards. In 2013, entrepreneurs were especially burdened. As a result, businessmen began to close their individual entrepreneurs on a massive scale and work unofficially. On January 1, 2014, amendments to the Federal Law-212 of July 24, 2009, concerning insurance pension payments "for oneself", which provide for new calculation rules, entered into force. Now payments are not fixed, their size will depend on the size of the entrepreneur's income.
Step 2
If in the billing period the amount of income does not exceed 300 thousand rubles, the calculation must be made according to the scheme:
the size of the minimum wage at the beginning of the year * 12 (months) * 26% (the rate of contributions to the Pension Fund).
Step 3
When the amount of income in the billing period exceeds the amount of 300 thousand rubles, the scheme looks like this:
(The size of the minimum wage at the beginning of the year * 12 (months) * 26% (the rate of contributions to the Pension Fund)) + 1% of income exceeding 300,000 rubles.
Step 4
The highest income indicator for calculating payments to the PF is set in the amount of:
Minimum wage * 8 (at the beginning of the year) * 12 months * 26%.
Step 5
For farmers, this scheme does not apply, they are required to pay contributions based on a simple scheme:
The size of the minimum wage at the beginning of the year * 12 (months) * 26% (the rate of contributions to the Pension Fund).
Step 6
For entrepreneurs who are on UTII, STS and patent tax payment system, income is the corresponding income indicator, reflected in Art. 346 of the Tax Code of the Russian Federation.
Step 7
In order for the fiscal authorities to control the correctness of the calculation of contributions to the Pension Fund and to prevent an individual entrepreneur from evading this obligation, entrepreneurs who are on the simplified tax system are required to keep a cash book of income. If necessary, the FIU requests data from the Federal Tax Service and verifies the correctness of the transfer of contributions.
Step 8
Entrepreneurs' contributions "for themselves" from the amount of income not exceeding 300 thousand rubles. must be transferred to the Pension Fund no later than December 31 of the current year; from incomes exceeding this indicator - until March 30 of the year following the reporting period, inclusive.
Step 9
Payment of contributions to the FIU is made according to the corresponding codes of budget classification (BCK), which can be clarified in the branch of the FIU or on its official website. Payments can be transferred both by non-cash method, from your current account, or by depositing cash at the bank's cash desk.
