Contributions to funds for employees. How much is contributed to the pension fund from salary? Percentage of contributions to the Pension Fund of the Russian Federation

Insurance premiums are paid by all individual entrepreneurs and LLCs on a simplified basis. We will tell you how to calculate contributions, when and where they should be transferred, and how to reduce the tax on the amount of contributions.

What are insurance premiums

Sometimes beginning entrepreneurs confuse taxes and contributions. Let's clarify: a tax is a mandatory payment from business income in favor of the state or municipalities. And insurance premiums are contributions to the Pension, Social and Health Insurance Funds. The budgets of these funds are formed separately from the federal one - namely from contributions from policyholders, which is why the funds are called extra-budgetary. They provide support to citizens who have suffered an insured event: for example, the Pension Fund assigns a pension upon reaching retirement age, the Social Insurance Fund pays benefits upon pregnancy and the birth of a child.

Who pays insurance premiums

Individual entrepreneurs, lawyers, notaries transfer contributions for themselves in a clearly established amount. Every year, officials review the amount of these contributions. Individual entrepreneurs and organizations that are employers also pay insurance premiums for employees. If an individual entrepreneur transfers contributions as an employer-insurer, this does not exempt him from paying contributions for himself.

Amount of insurance premiums in 2019

In 2019, individual entrepreneurs on the simplified tax system pay 36,238 rubles in contributions. Of this, 29,354 rubles are paid for pension insurance. 6,884 rubles are transferred for medical insurance. Individual entrepreneurs do not have to make contributions to the Social Insurance Fund, but if an entrepreneur wants to obtain the right to social benefits (sick leave, maternity leave, child care), then he needs to transfer contributions to the Social Insurance Fund voluntarily.

Additionally, the individual entrepreneur must transfer to the Pension Fund 1% of those income for the year that exceed the income of 300,000 rubles. But no more than 205,748 rubles - such a contribution will have to be paid if the annual income exceeds 20.5 million rubles. Be careful when creating bills: payment if the income limit is exceeded is processed through a separate BCC.

For individual entrepreneurs and LLCs acting as insurers, the total amount of contributions to various funds is in most cases 30% of the employee’s salary. This amount is not deducted from the salary, like personal income tax, but is paid by the employer to funds from the enterprise’s funds. 22% of the salary amount is sent to the Pension Fund, 5.1% to the Federal Compulsory Medical Insurance Fund, and 2.9% to the Social Insurance Fund for compulsory social insurance.

There are also additional FSS tariffs for insurance against work-related injuries and occupational diseases. They are established for each policyholder depending on the type of activity. It is to clarify this tariff that employers annually submit a report on the main type of activity to the Social Insurance Fund. The tariff rate ranges from 0.2% to 8.5%.

When calculating contributions, you need to keep in mind salary limits. If the amount of salary calculated on an accrual basis during the year exceeds this limit, then contributions from the excess amount are either not paid at all or are paid at a reduced rate. Here are the limits for 2019:

• Pension Fund - 1,150,000 rubles. Contributions at a rate of 10% are paid on excess amounts.
• FSS - 865,000 rubles. There is no need to pay contributions for excess amounts.
• There is no limit for contributions to the FFOMS and for injuries; contributions must always be paid.

Until 2019, some individual entrepreneurs and LLCs on a simplified basis that fell under the benefit (for example, operating in the field of education, healthcare) had the opportunity to make contributions to the Pension Fund at a reduced rate - in the amount of 20% of the employee’s salary. As of this year, there are no more such benefits. Only NPOs on the simplified tax system with signs of social orientation and charitable enterprises on the simplified tax system will continue to charge and pay contributions at reduced rates - they pay only 20% to the Pension Fund.

Important: Check the fee rates for your type of activity in your region.

Where to send

Contributions for pension, health insurance and disability and maternity insurance for 2019 must be sent to the Federal Tax Service. Contributions for injuries are accepted by the Social Insurance Fund. Check the details of your tax and social insurance, as well as the KBK on regional official websites.

Deadlines for payment of insurance premiums

An individual entrepreneur must pay contributions for himself during the calendar year - one-time or in parts until December 31 or the next working day, for example, in 2019 - until January 9. Contributions from income exceeding 300,000 rubles must be calculated and transferred before July 1 of the next year.

Individual entrepreneurs and LLCs as insurers must pay employee contributions no later than 15 days after the end of the next month for which employees are paid.

How to reduce tax on contributions

At the simplified tax system of 15%, all contributions for employees or individual entrepreneurs for themselves fall into the “Expenses” column in the Accounting Book and reduce the tax base.

On the simplified tax system of 6% and UTII, the policyholder or individual entrepreneur without employees has the right to include insurance premiums in the tax deduction:

• An individual entrepreneur without employees can reduce the tax by the amount of all contributions paid, even if the tax is canceled.
• Individual entrepreneurs and LLCs with employees can also reduce the tax by the amount of insurance premiums paid, but not more than 50%.

The main news since the beginning of 2017 in the accounting field was the information that the management and regulation of all insurance contributions, namely pension, social and medical insurance, was transferred from the relevant authorities to the Federal Tax Service. This government decision is due to the reduction and streamlining of reporting.

How much is deducted from the salary to the Pension Fund? This is a common question. Let's figure it out.

Since January 1, 2017, the Federal Tax Service (FTS) has been responsible for monitoring contributions to the treasury for all contributions, processing and analyzing this information, as well as debt collection processes. The government decided that such authorities as the Pension Fund of Russia (PFR), the Social Insurance Fund (SIF) and others are not up to the task of timely collection, so the Federal Tax Service is relying on the return to the budget of large amounts of arrears that have accumulated over previous years.

Moreover, amendments have been made to the law: now 212 Federal Law, which regulated this area, has lost its force, and instead of it, Chapter 34 of the Tax Code of the Russian Federation “Insurance contributions” has been added with a detailed description of all the rules of interaction.

Changes and tariffs

Amendments to the legislation do not imply changes in the tariffs for contributions to the Pension Fund. How much is withheld from salary to the Pension Fund? This is still 22% within the annual limit, 10% if exceeded, as well as 5.1% for compulsory health insurance, 2.9% for deductions for temporary disability and in connection with maternity.

Those who pay contributions to their future pension, namely individual entrepreneurs, lawyers in private practice, notaries and so on, as before, have a fixed contribution equal to 26% of the minimum wage (minimum wage) per month. The minimum wage is set at the beginning of the year and multiplied by 12 months, i.e. at the beginning of 2017 it was approved in the amount of 7,500 rubles, respectively, the annual contribution will be 23,400 rubles.

Everyone should know how much is contributed to the pension fund from their salary.

This amount to be paid is finite, unless the annual income of an individual entrepreneur - a lawyer in private practice, a doctor, a notary, etc. - is no more than 300,000 rubles. In the case of a larger annual income, the Pension Fund is required to pay an additional tax amount in the amount of 1% of the amount exceeding the threshold of three hundred thousand, but not more than 163,800 rubles.

If the limit on pension contributions is exceeded, you are entitled to a reduced rate. If we compare it with 2016, it has increased and now amounts to 876,000 rubles (in 2016 it was 796,000 rubles). In addition, new limits on contributions for daily travel allowances in Russia and abroad have been established. On the territory of the Russian Federation they amount to 700 rubles per day, when traveling outside the territory - 2,500 rubles per day.

Current changes you need to know about

The most important difference compared to 2016 is the new forms of reporting insurance fees for the Federal Tax Service. According to the new rules, the “Unified Social Insurance Fee” (USSS) is provided, and for the Pension Fund of the Russian Federation, new reporting is the “Report on Insurance Experience” or SZV experience. Also, according to the new rules, the requirements for enterprises that wish to pay at a reduced rate have increased, and also established new deadlines for submitting some reports.

Percentage of contributions to the Pension Fund from salary

Every worker should know what amount and when the employer transfers from his salary to the Pension Fund. This is reflected in your future pension. The larger the transfer, the more significant the funded part of the citizen’s future pension provision.

There is no fixed payment for an employee of an enterprise. The part of the salary that the employer transfers to the fund is calculated individually, depending on the amount of the salary.

The percentage of contributions to the Pension Fund is 22% of the accrued amount of wages, which is recorded in the organization’s accounting department. Thus, an employee of an enterprise who officially receives 7,000 rubles a month deducts 1,540 rubles as deductions. Also, personal income tax (personal income tax) is additionally deducted from the salary amount. Salary deduction is 13%, and in this example - 910 rubles.

Why does an ordinary employee need to know about deductions?

The category of citizens who control timely enrollment in the Pension Fund of the Russian Federation can be sure that their future pension will not be affected. Such a check can be carried out every three months, requiring the accounting department to provide information about the payment of contributions in writing.

Sometimes employees feel embarrassed in front of their superiors, so they do not require this kind of confirmation from the accounting department and do not exercise their legal right, according to Art. 14 Federal Law “On individual accounting of compulsory pension insurance”.

Bets, which include mandatory and additional

As we have already found out, a 22 percent rate of transfers from salary to the Pension Fund is mandatory for everyone except beneficiaries. Persons who are employed in harmful and dangerous jobs can count on special pension provision, which means early retirement. Therefore, special rates are established for such citizens.

Such tariffs are accepted according to certain lists regulated by Federal Laws No. 400 and No. 426, which were adopted on December 28, 2013. In 2017, they also remain unchanged. The more dangerous the job, the higher the additional rate, which ranges from 2% to 9%, and is added to the basic rate of 22%.

Payment Process

After changes in legislation from January 1, 2017, the procedure for calculating wage taxes to the Pension Fund and the procedure for calculating amounts to be paid have not changed. The exception is the submission form: not as before - on different forms and to different services. A new form “Unified Social Insurance Fee” has been introduced, which allows you to contain all the information and send it to the tax office. The only exception is the “injury” contribution. He, as before, goes to the FSS.

The “Unified Social Insurance Fee” (USSS) of the day of the tax inspectorate included various reports submitted to different controlled authorities - pension, medical funds and social insurance, including payments for sick leave, as well as issues related to maternity and leave for child care.

Many people are interested in how much is contributed to the Pension Fund from their salary.

What needs to be provided this year?

Thus, from January 2017 it is only necessary to provide:

A report is submitted to the Social Insurance Fund on occupational injuries and on the issue of special certification of workplaces;

In the Pension Fund of the Russian Federation - the old type of reporting according to SZV-M and new reporting according to the CMEA-experience form.

Due dates:

ESSS - until the 30th day following the reporting period of the month;

FSS - until the 20th day in paper format and until the 25th day on electronic media following the reporting month;

SZV-M - until the 15th;

Reason for refusing contributions

There are situations when an employer may not pay contributions for an employee:

How to control deductions?

If desired, each citizen can check the amount of transfers to the Pension Fund. To do this, you can register on the State Services website by creating a Personal Account there. The site will require you to identify yourself by entering your passport details, pension insurance number and telephone number so that employees can contact you. After activation, you can log into your Personal Account by entering your login and password.

If for the entire period of employment or a certain period of time the employer has not contributed funds to the Pension Fund of the Russian Federation, you can draw up a complaint and send it to the labor inspectorate, which also accepts electronic applications, or to the tax service, which services the enterprise, by territorial basis.

How much is deducted from the salary to the Pension Fund was discussed in detail in this article.

In addition to taxes, individual entrepreneurs pay mandatory insurance contributions to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund for themselves and their employees, if any. Unlike personal income tax, contributions to the funds are not deducted from employees’ salaries, but are paid by the entrepreneur-employer from his own funds. The entrepreneur is obliged to transfer to the funds for employees an amount equal to 30% of salaries, bonuses and other payments. Here's how it works.

(If you don’t want to delve into the details, hire an accountant or use online services such as “Elba” or “My Business” - they will tell you when, where and how much to pay, generate payment orders for the bank and send reports to government agencies electronically )

You will:

• find out what insurance premiums you need to pay for yourself and your employees,
• understand the nuances
• find out where and how to transfer money.

Insurance premiums for yourself

Insurance premiums of an individual entrepreneur for himself consist of two parts:

Fixed. In 2017 - 27,990 rubles. Every year the amount increases: compared to 2016, it increased by almost 5,000 rubles. Most of the money - 23,400 rubles - is taken by the Pension Fund (PFR), and the remaining 4,590 rubles go to the Compulsory Medical Insurance Fund (FFOMS).

Additional. The Pension Fund also requires 1% on annual income over 300,000 rubles (non-taxable amount), but not more than 187,200 rubles. So, if in 2017 an individual entrepreneur receives an income of 1 million rubles, the additional part of the insurance premiums will be 7 thousand rubles. (1 million rubles - 300 thousand rubles): 100). When calculating the additional part, all income of the entrepreneur is taken into account, regardless of the taxation system applied. The amount of the fixed and additional parts of insurance premiums cannot exceed 191,790 rubles.

The fixed part of the contributions is paid before December 31 of the current year, the additional- until April 1st next. It is often more profitable to pay insurance premiums in installments, once every three months, before transferring taxes (they are paid quarterly) - in order to apply a tax deduction, that is, to legally reduce the tax on the amount of insurance payments. We have information on how to pull this off.

Entrepreneurs pay insurance premiums “for themselves” according to the details of the Federal Treasury Department of the relevant constituent entity of the Russian Federation, indicating its tax office, with the exception of contributions for accident insurance, when the FSS branch is indicated. Contributions to funds are distributed automatically. You can pay from an individual entrepreneur’s current account through an online bank or through the tax service

It is very important to indicate the correct KBK - budget classification code, otherwise your money will be credited to other payments for which you have an overpayment, and for the required payment - a debt, and you will be charged fines and penalties. The error can be corrected, but it takes a lot of time. The code must be entered in the “KBK” field or, if it is not there, in the “Recipient” column.

• 182 1 02 02140 06 1110 160 - insurance contributions to the Pension Fund (both fixed 23,400 rubles for 2017, and additional +1% on income above 300,000 rubles),
• 182 1 02 02103 08 1013 160 - insurance contributions to the Federal Compulsory Medical Insurance Fund (in 2017 - 4590 rubles).

If you opened this year, then you will pay not 27,990 rubles, but less - according to the number of calendar days from the date of registration of the individual entrepreneur until December 31. So, if you became an entrepreneur on March 6, 2017, the fixed part of the insurance premiums will be 22,948 rubles 79 kopecks: 19,185 rubles 48 kopecks in the Pension Fund and 3,763 rubles 31 kopecks in the FFOMS.

The insurance portion of the premiums must be paid, even if there is no income.
Entrepreneurs are exempt from contributions to the Social Insurance Fund “for themselves” in the event of temporary disability or due to maternity.
Entrepreneurs are exempt from contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund “for themselves”:

• undergoing military service by conscription,
• caring for a child under 1.5 years old, a disabled child or a person over 80 years old;
• spouses of military personnel living together in a remote area,
• spouses of diplomatic workers living together abroad.

You must report such circumstances in writing to the regional offices of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund, where you are registered as an entrepreneur, and attach supporting documents. You will be exempt from paying fees.
Being an individual entrepreneur “in reserve” is unprofitable. When the business does not bring in money, it is better to submit an application to terminate the activity to the tax office (fee - 160 rubles). Again, you can at any time, the price is three days of waiting and 800 rubles in fees.

Insurance premiums for employees

There are no fixed contributions - payments are tied to the income of each employee. Individual entrepreneur, incl. those using the “simplified system” pay at the general tariff: to the Pension Fund - 22% of the employee’s salary, bonuses and other remunerations, to the Federal Compulsory Medical Insurance Fund - 5.1%, to the Social Insurance Fund (FSS) - 2.9% and there - contributions for injury rate: 0.2% or more, maximum 8.5% ().

There are exceptions. If an entrepreneur uses the simplified code, his income is no more than 79 million rubles. per year, is engaged in any type of activity from the wide list of subclause 5 of clause 1 of Article 427 of the Tax Code and the share of income from these types of activities is at least 70%, then he deducts 20% to the Pension Fund instead of 22%, to the Social Insurance Fund - only for injuries , but in the FFOMS - nothing.

Contributions to the Social Insurance Fund stop accruing from the moment your employee’s income during the year exceeds 755,000 rubles. If the income has reached 876,000 rubles, from the fact that in excess of this amount, the Pension Fund asks for less - 10%.

Employees must be paid at the end of each month- until the 15th of the next day. For example, contributions for November will have to be transferred before December 15.
Those who do not comply with these deadlines are charged penalties for each day of delay in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation per day (from March 27, 2017 - 9.75% per annum).
If an entrepreneur mistakenly underestimates the amount of insurance premiums, then he is fined in the amount of 20% of the unpaid amount, and if intentionally - then in the amount of 40%.

Contributions for injuries (from 0.2 to 8.5%) must be sent to the details of the Social Insurance Fund branch, to which you are attached as an employer.

• KBK - 393 1 02 02050 07 1000 160.

Entrepreneurs pay all other contributions for employees according to the details of their tax office, just as “for yourself”: from an online bank from an individual entrepreneur’s current account or through the tax service - from an individual’s bank card or in cash at the bank’s cash desk.

• 182 1 02 02010 06 1010 160 - to the Pension Fund for pension insurance,
• 182 1 02 02090 07 1010 160 - to the Social Insurance Fund for social insurance, in case of temporary disability and in connection with maternity,
• 182 1 02 02101 08 1013 160 - to the FFOMS for compulsory health insurance.

Yes, employees are expensive. But we found it.

Prepared with the support of the law firm “Shekhovtsov and Partners”

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Individual entrepreneurs and organizations that are employers are required to withhold from all income paid to their employees (including those working under a civil law contract). Personal income tax, and also list insurance premiums in the Federal Tax Service and the Social Insurance Fund.

Note: a tax consultant will help you in controversial issues; there is a free consultation.

Personal income tax (NDFL)

Personal income tax– this is the main type of direct taxes (when the state levies a tax directly on the income or property of the taxpayer). An employer paying income to its employee is recognized as a tax agent in such a situation.

Tax agent is a kind of intermediary between the state and the taxpayer, who is entrusted with the responsibility for calculating, withholding and further transfer of taxes (in this case, personal income tax on employee income) to the state budget.

The employer must withhold income tax and transfer it once to the tax office, at the end of each month on the day of salary payment. At the same time, when calculating personal income tax, it is necessary to take into account all payments made to the employee during the month.

Personal income tax is calculated using the following formula:

Personal income tax = (Employee’s monthly income – Tax deductions) x Tax rate

Tax rate for calculating income tax is 13% (for almost all income paid to employees) or 30% (in case of payments to foreign employees).

Note: since 2015, a tax rate of 13% is applied when paying dividends.

When calculating income tax, the tax base can be reduced by the amount of tax deductions, which can only be applied to income taxed at a rate of 13% (except for dividends).

You can read more about personal income tax for employees on this page.

Insurance premiums for employees

Each employer is obliged to pay monthly insurance premiums from the income paid to its employees. Starting from 2017, contributions must be paid to the Federal Tax Service (FTS) and the Social Insurance Fund (SIF).

Insurance premiums are transferred in accordance with the general tariffs established by the Russian Government for each year. In 2019 the following tariffs apply:

• For compulsory pension insurance - 22% .
• For compulsory health insurance - 5,1% .
• FSS – 2,9% (excluding accident contributions).

Some categories of employers have the right to apply preferential rates when paying insurance premiums. They can be found in this table.

In 2019, the maximum limits for calculating contributions changed:

• On OPS - 1 150 000 rub. (in case of excess, contributions are paid at a reduced rate – 10% ).
• For compulsory medical insurance (health insurance), the limit has been abolished.
• On OSS - 865 000 rub. (if exceeded, no more contributions are paid).

Insurance contributions for pension, medical and social insurance are considered cumulative from the beginning of the calendar year. They must be paid monthly no later than the 15th next month.

You can read more about insurance premiums for employees at

If you are an individual entrepreneur, you are required to make fixed payments annually to the Pension Fund of Russia (aka) and to the Federal Compulsory Medical Insurance Fund (aka FFOMS).

These payments are required to be made regardless of whether you are employed somewhere else, are conducting business, or are simply lying on the couch, being registered as an individual entrepreneur. Mandatory contributions of an individual entrepreneur are also not affected by the taxation system on which it is located (USN, OSNO, UTII, PSN - everyone pays!), nor the amount of your income or expenses.
In any case, you are required to annually transfer fixed payments to these two funds (PFR and FFOMS).

This payment is fixed annually and indexed every year. Most often, of course, in a larger direction.

Calculation of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund for the month

Since 2018, when calculating insurance premiums for individual entrepreneurs, size does not play a role. Instead, according to Article 430 of the Tax Code of the Russian Federation, fixed contribution amounts are established for 2018, 2019 and 2020 (see table above). To find out the monthly amount, you simply need to divide these amounts by 12.

REFERENCE: Until 2018, the amount of insurance premiums depended on the value of the minimum wage and the formula for calculating insurance and medical premiums for individual entrepreneurs was as follows:
Pension Fund = minimum wage x 26% x 12 months.
FFOMS = minimum wage x 5.1% x 12 months.

When to pay IP fees

Before answering this question, you need to remember some very important information:
Individual entrepreneurs working without registered employees have the opportunity to deduct 100% of insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund from the tax burden imposed on them by one or another taxation system.

Example.
You are engaged in providing soap making services. In the first quarter you made 30 thousand rubles worth of soap. If you work under the simplified tax system, you pay 6% tax. From 30 thousand rubles. 6% is 1800 rubles. So, at the end of the quarter you pay this 1800 not to the tax office, but to the Pension Fund!
In total, for the remaining 3 quarters you need to pay to the Pension Fund and the Federal Compulsory Medical Insurance Fund: (The total amount of the insurance premium is 1800 rubles).

You can pay fixed insurance premiums once a month, once a quarter, once every six months or once a year - whenever! Here it is important to cover the advance payment with the insurance premium, which individual entrepreneurs must pay quarterly without fail!

If you did not pay to the Pension Fund, but sent the money to the tax authorities, and at the end of the year it turned out that the insurance premiums completely cover the tax (since 100% of the contributions are deducted from the tax), then you will have to withdraw this money back from the tax authorities, which will be quite problematic.

How to properly pay insurance premiums to the Pension Fund and the Federal Compulsory Medical Insurance Fund

Attention! Let's look at the example of contributions for 2018. Their total amount was 32,385.00 rubles.

Tip: Don't pay them every month. There is no point.
We worked for the first quarter, calculated the tax, and it came out to 10 thousand rubles. So, pay these 10 thousand to the Pension Fund and the Federal Compulsory Medical Insurance Fund, and first to the Pension Fund of the Russian Federation.

Nothing for the tax authorities, because the contributions were offset against the tax. There are 22,385.00 rubles left, of which 5,840.00 are in the FFOMS.

For the second quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund. There are 12,385.00 rubles left, of which 5,840,000 are in the FFOMS.

For the third quarter, another 10 thousand in taxes came out. Again we do not pay tax, but pay to the Pension Fund.

BUT! We no longer send 10 thousand to the Pension Fund, but the remainder of the total contribution (from 26545.00), i.e. 6,545.00. And with this tranche we cover our obligations to the Pension Fund.
But our tax was 10 thousand, and we paid 6,545.00. The remaining 3,455.00 is sent to the FFOMS. All that remains is to pay for honey. insurance: 5,840 - 3,455 = 2,385 rubles.

So, already for the fourth quarter, when your tax again comes out to 10 thousand rubles, we send the remaining 2,385 to the FFOMS, and the remaining 7,615.00 to the details of the tax authorities!

Important! Sending to the Pension Fund or FFOMS means using the KBK for such payments, but the recipient is the Federal Tax Service.

Of course, this is just an example, and your tax already for the first quarter may amount to an amount exceeding insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. Then it’s better to pay everything at once in the first quarter, and then you’ll have to make quarterly advance payments.

According to this above scheme, you relieve yourself of the burden of monthly payments and any risk of imposing penalties and other sanctions from the tax authorities.

1 percent in the Pension Fund of the Russian Federation on income exceeding 300 thousand rubles

The next year, after you have made a fixed contribution to extra-budgetary funds, if your income exceeds 300 thousand rubles, be kind enough to pay 1% of the amount that exceeded these 300 thousand.

An example for dummies.
Your income for the year was 487,000 rubles. Of this amount, 187 thousand is an excess of 300 thousand, and it is from 187 thousand that you must pay 1%. It will be 1870 rubles.

Be careful! You need to pay using the PFR details, not the FFOMS! Deadline: July 1 of the following reporting year. If contributions are transferred in 2018, you must use a new one. From March 2018, 1% contributions must be transferred to the KBK, as for fixed contributions - 182 1 02 02140 06 1110 160 (Order of the Ministry of Finance of the Russian Federation of February 28, 2018 No. 35n) indicating the details of the Federal Tax Service in the payment order.

If your income has exceeded 300 thousand already this year, you don’t have to wait for next July and feel free to pay 1% of the excess to the KBK PFR corresponding to this payment.

Do I need to pay insurance premiums when closing an individual entrepreneur?

If you are closing an individual entrepreneur, the tax inspector, accepting your closure documents, may require receipts confirming the fact of payment to the Pension Fund of all contributions for the year in which the closure procedure is carried out. Remember, you are not obligated to pay insurance premiums when you submit the paperwork to close! We read the article. 432 of the Tax Code of the Russian Federation, based on which this can be done within 15 days after the closure of the individual entrepreneur.

On the other hand, the insurance premium can be deducted from the tax, as we already know, which will be impossible if you transfer the money to the Pension Fund after closing, and not before. Therefore, before closing the individual entrepreneur, pay all contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund, according to the monthly calculations given above.

Receipt for payment of insurance premiums to the Pension Fund

The most convenient way to pay insurance premiums is to generate a receipt yourself on the official website of the Pension Fund.

It's very easy to do.
Step 1. We follow the link: https://www.pfrf.ru/eservices/pay_docs/ and see the following:

Step 2. We select the item “Insured”, our subject of the Russian Federation and then the item “Payment of insurance premiums by persons who voluntarily entered into legal relations under the compulsory insurance policy.”

A window will open with payment details:

Attention! The service has not yet introduced changes to the KBK part.

After entering the data, you can either print the receipt or download it in PDF format. This is what it should look like:

Such a receipt will not be suitable for direct payment at a bank due to the incorrect BCC. However, you can pay insurance premiums through Internet banking, the same Sberbank-Online, by filling out an electronic payment order based on the generated receipt. Or from your current account. The main thing is that the money comes to you, and where it came from, from which bank and account - it doesn’t matter.