Fixed contributions to the Pension Fund. How and what contributions an individual entrepreneur pays to the Pension Fund. Deadline for payment of insurance premiums for individual entrepreneurs for themselves

Conducting its business activities as an individual entrepreneur, a business entity must carry out a number of responsibilities, including the calculation and payment of fixed payments. They are mandatory for individual entrepreneurs without and with hired employees. Fixed insurance contributions to the Pension Fund in 2019 for individual entrepreneurs for themselves represent deductions for mandatory types of insurance that the entrepreneur makes for himself.

The legislation establishes that a fixed payment to the pension fund in 2019 for individual entrepreneurs must be made to all entrepreneurs registered with the Federal Tax Service. At the same time, they must make fixed payments to individual entrepreneurs while they are included in the Unified State Register of Individual Entrepreneurs.

It must be taken into account that the calculation of fixed contributions does not relieve entrepreneurs from the obligation to make contributions to employees.

Fixed payments to the Pension Fund and compulsory medical insurance must be paid:

Both when the entrepreneur receives a profit, and in the absence of it (or in the absence of activity);
When using any tax regime;
Regardless of whether there are labor contracts concluded with employees, or civil contracts;
The business activity is being carried out by the entrepreneur or has been stopped;
Fixed payments to individual entrepreneurs in 2019 must be made even if the entrepreneur himself works and is an employee for whom his employer transfers contributions for compulsory insurance.

However, in some cases, the provisions of the law allow the suspension of the payment of such contributions, such cases include (according to Article 430, paragraphs 6, 7):

A person registered as an individual entrepreneur takes care of young children (up to 3 years old) - as confirmation, you must provide a copy of birth certificates, passports, etc.
The entrepreneur is drafted into the Russian army and serves there - a certificate from the military registration and enlistment office or a photocopy of a military ID can be provided as confirmation.
An entrepreneur provides supervision and care for the elderly, persons with group 1 disabilities, and disabled children - a certificate and medical certificate (VTEK) are provided as confirmation.

Attention! The use of these benefits implies that the entrepreneur does not conduct business, there are no movements on accounts, etc. If you have questions about fixed payments, you can ask.

Fixed contributions of individual entrepreneurs for themselves in 2019 include two components:

The first is insurance premiums calculated at the current rates established by the Government of the Russian Federation.
The second - in the amount of 1% of the excess income of an individual entrepreneur in excess of 300,000 rubles.

Important changes to fixed payments for individual entrepreneurs in 2019

What has changed since 2018-2019

From 2018, another major changes will be introduced, both in their size, calculation procedure, and payment terms. We will make all changes to the article as they are implemented and will provide all clarifications.

Changes in 2018:

The size of payments no longer depends on the minimum wage.
For 2018, the payment to the Pension Fund is set at 26,545 rubles, and for compulsory health insurance – 5,840. Moreover, the amount will be indexed annually. As a result, we receive an amount greater than in 2017, but less than calculated based on the minimum wage established at the beginning of the year. So, if the amount of contributions is calculated from the new minimum wage, then you would have to pay 29,605.68 rubles to the Pension Fund, and 5,807.27 for compulsory medical insurance.
The formula for calculating the maximum amount of contributions to the Pension Fund has been changed - it will also not depend on the minimum wage. Its size will be 212,360 rubles for 2018.
1% on excess income of more than 300 thousand from 2018 must be paid no later than July 1, and not before April 1, as was previously the case.
In 2019, the amount of deductions increased by 3 thousand 853 rubles.

Amount of fixed payments for individual entrepreneurs in 2019 for themselves

The mandatory payment consists of two parts - the first, which is paid without fail, the second - when income exceeds 300,000 rubles. The fixed component is set by the government for the year, and the variable component depends on income.

Annual payments for 2019 to the Pension Fund and compulsory medical insurance (fixed part)

Starting in 2018, the government changed the procedure for calculating the fixed part of an entrepreneur’s contributions for himself. It was decided to remove the minimum wage from the calculation. The amount of contributions for 2019 was increased compared to 2018

1% from income over 300 thousand in 2019

This amount of mandatory payment must be paid by those entrepreneurs whose annual income exceeds 300 thousand rubles. This duty is enshrined in law.

Moreover, in this calculation, according to the general rules, expenses incurred during the period are not taken into account at all - payment must be made even if a loss was incurred at the end of the period.

The following amounts are accepted as income in different tax systems:

On the simplified tax system 6% - all income received during the period (we take the basis for calculation from KUDiR, column 4);
On the simplified tax system 15% - the basis for calculation is income, according to Art. 430, clause 9, pp. 3. In 2018, tax officials clarified this issue. It was also released. Let us recall that previously the courts took a different opinion due to a lack of clarity. For example, the Arbitration Court of the Kemerovo Region, when considering the case of Zharinova O.V. in case No. A27-5253/2016 of July 24, 2017, taking into account the decision of the Constitutional Court of the Russian Federation of November 30, 2016 No. 27-P, sided with the individual entrepreneur and 1% counted from the difference.
On UTII - the amount of imputed income for the reporting year. The amount of income actually received is not taken into account (the base is taken from, section 2, line 100);
On a patent - the maximum possible income for a year under a patent from which the amount of the patent is calculated (Article 430, paragraph 9, paragraph 5, income is calculated in accordance with Article 346.47 of the Tax Code). In this case, the actual income received during the period is not taken into account.
Unified Agricultural Tax - based on the income received for this (the base is taken from KUDiR, column 4).

Attention! When combining tax regimes, it is necessary to take the total amount of income to calculate 1%. At the same time, if the individual entrepreneur is on a Patent, then the amount of potential income is taken, without taking into account the total amount of income received under the patent taxation system.

The maximum possible payment amount to the Pension Fund is calculated based on eight times the financial contribution amount established for the year.

Thus, the maximum payment amount to the Pension Fund is:

For 2019 – RUB 234,832.
For 2018 - no more than 212,360 rubles.

Calculation formula: (Income - 300,000) x 1%.

This payment must be made before April 1 of the new year, which follows the reporting year. The payment is sent by a separate order.

Attention! You can use ours. It will allow you to calculate the figures required for payment. Everything is simple and clear.

1% for heads of peasant farms: features

The only category of entrepreneurs who do not pay 1% are the heads of peasant farms. They were allocated in a separate paragraph - Article 430, paragraph 2 of the Tax Code of the Russian Federation. It states that they pay a fixed portion, 1% is not indicated here. This rule is also enshrined in Art. 14, part 2 of the federal law of July 24, 2009 No. 212 Federal Law.

However, there is one important detail - if an individual entrepreneur who is the head of a peasant farm carries out other activities within the framework of this farm as an individual entrepreneur, then contributions are paid on two grounds:

For activities falling under peasant farms – 1% is not paid.
For other activities, a 1% percentage must be calculated. Let’s assume that an individual entrepreneur is engaged in the trade of spare parts for tractors or other types of activities that do not fall under the peasant farm.

Deadlines for payment of fees, BCC and where to pay them in 2019

The due dates for payment of contributions for 2018 are as follows:

The fixed part must be paid no later than December 31 of the reporting year.
Due to changes in payment terms, 1% must be paid no later than July 1 of the following reporting year.

IP payments to the pension fund in 2019 for individual entrepreneurs without employees will also need to be paid by December 31. At the same time, payments are no longer made to the pension and compulsory medical insurance fund, but according to the details to your tax office.

The transfer can be made in one amount or by dividing it into quarterly parts. However, it is better to pay quarterly, since tax payments can be reduced by these amounts quarterly, rather than a one-time payment if made in one payment.

All about the rules for calculating individual entrepreneur contributions. How to calculate contributions in different situations? Which KBK and when will you have to pay?

What are fixed contributions and why are they no longer fixed?

Fixed contributions were insurance contributions for compulsory pension insurance and compulsory health insurance paid by individual entrepreneurs, lawyers, notaries and other persons engaged in private practice.

Until 2014, defined contributions were truly fixed (set for the year) and the same for all persons paying them. Then amendments to the legislation came into force, changing the procedure for calculating contributions and, in fact, contributions ceased to be fixed.

And since 2018, this name has been removed from regulatory documents. We will continue to call these contributions fixed for convenience and because the name is familiar to entrepreneurs.

Since 2017, the procedure for paying fixed insurance premiums is regulated by Chapter 34 of the Tax Code and contributions are paid not to extra-budgetary funds, but to the territorial tax inspectorates at the place of registration of the individual entrepreneur.

Who pays fixed fees

Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated in a fixed amount.

Please note that since 2010, contributions are also paid by those individual entrepreneurs who in previous years enjoyed benefits: military pensioners pay contributions on the same basis as all other entrepreneurs. Since 2013, you can avoid paying fixed contributions for the following periods:

conscription service in the army;
the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (clause 7 of Article 430 of the Tax Code of the Russian Federation).

What determines the size of contributions?

However, due to the fact that the minimum wage is going to be increased to the subsistence level, individual entrepreneurs’ contributions were decided to be “delinked” from it, and starting from 2018, the fixed amount of contributions paid per year is indicated in the Tax Code.

Since 2014, the amount of fixed contributions also depends on the annual income of the individual entrepreneur, since if the income exceeds 300 thousand rubles during the year. it is necessary to charge another 1% contribution on the amount of income exceeding 300 thousand rubles.

Income is calculated as follows:

Under OSNO - income accounted for in accordance with Article 210 of the Tax Code of the Russian Federation. i.e. those incomes that are subject to personal income tax (applies only to income received from entrepreneurial activity). When determining these incomes, expenses are taken into account ( Resolution of the Constitutional Court of November 30, 2016 No. 27-P);

Under the simplified tax system with the object of taxation, “income” is income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 113 of the tax return under the simplified tax system);

Under the simplified tax system with the object of taxation “income reduced by the amount of expenses” - income taken into account in accordance with Article 346.15 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the simplified tax system (such income is indicated in column 4 of the book of income and expenses and is indicated in line 213 of the tax return under the simplified tax system). However, there are decisions of courts, including the Supreme Court, that expenses can be taken into account. However, the Ministry of Finance still maintains that all income is taken to calculate contributions.

Under the Unified Agricultural Tax - income accounted for in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation. Those. those incomes that are taxed under the Unified Agricultural Tax (such income is indicated in column 4 of the book of income and expenses and is indicated in line 010 of the tax return under the Unified Agricultural Tax). Expenses are not taken into account when determining income for calculating contributions;

For UTII - the taxpayer's imputed UTII income, calculated according to the rules of Article 346.26 of the Tax Code of the Russian Federation. Imputed income is indicated in line 100 of section 2 of the UTII declaration. If there are several sections 2, then the income is summed up across all sections. When determining annual income, imputed income from declarations for the 1st-4th quarter is added up.

With PSN - potential income, calculated according to the rules of Article 346.47 of the Tax Code of the Russian Federation and Article 346.51 of the Tax Code of the Russian Federation. Those. the income from which the cost of the patent is calculated.

If an individual entrepreneur applies several taxation systems simultaneously, then the income from them is added up

Fixed Contribution Tariffs

IN 2019 The following tariffs apply throughout the year for payments to individual entrepreneurs “for themselves”:

Calculation of contributions for income of 300 thousand rubles or less, as well as for peasant farms registered as individual entrepreneurs, regardless of income

Fixed contributions for 2019 a year with an income of 300 thousand rubles or less will be:

to the Pension Fund - 29,354 rubles;
to the Federal Compulsory Medical Insurance Fund - 6,884 rubles.

Total: 36238 rub.

Individual entrepreneurs, notaries and lawyers pay fees in a fixed amount only for themselves. Payments to individuals under labor and civil law contracts are paid insurance premiums for compulsory insurance, which are calculated based on accrued payments in favor of these persons.

Fixed contributions are also paid by heads of peasant farms for themselves and for members of peasant farms. At the same time, the amount of fixed contributions does not depend on the amount of income of the farm (clause 2 of Article 430 of the Tax Code)

If contribution payers begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

Example: An individual entrepreneur registered on June 16, 2019. This means that the amount of insurance contributions to the Pension Fund will be:
for five full months 2446.1667 rubles. × 5 months = 12230.83 rub.
for an incomplete month 2446.1667/ 30 (number of days in June) × 16 (so many days the individual entrepreneur was registered as an individual entrepreneur in July, counting the day of registration) = 1304.63 rubles.

In total, for 2019, the individual entrepreneur will have to pay 13,535.46 rubles to the Pension Fund. The insurance premium paid to the health insurance fund will be calculated similarly.

Rounding to 4 digits is necessary for a more accurate calculation, although it is clear that there are only 100 kopecks in a ruble, but otherwise the annual amount will not add up. For some reason, legislators did not think of approving an annual contribution amount that is a multiple of 12.

Calculation of contributions for incomes over 300 thousand rubles

If the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles, in addition to the fixed pension contributions indicated above (29,354 rubles), contributions are paid in the amount of 1% of the income exceeding 300,000 rubles. Note! Health insurance premiums for incomes over 300 thousand rubles are not paid! Those. The amount of contributions to the FFOMS is fixed for all individual entrepreneurs, regardless of the amount of annual income.

Example: The income of an individual entrepreneur in 2019 was: RUB 350,000. for activities subject to the simplified tax system and 100,000 rubles. for activities for which UTII is applied (how income is calculated is indicated above). Total 450,000 rub. The amount of contributions to the Pension Fund for 2019 will be 29,354 + (450,000 − 300,000) × 1% = 30,854 rubles. The amount of contributions to the FFOMS is 6,884 rubles.

The total amount of fixed insurance contributions to the Pension Fund for the year cannot be more than eight times the fixed amount of insurance contributions established for the year. Those. no more than 29354 x 8 = 234,832 rubles.

Example: The income of an individual entrepreneur using the simplified tax system in 2019 was: 30,000,000 rubles. The amount of contributions for 2019 would be 29,354 + (30,000,000 − 300,000) × 1% = 326,354 rubles, however, since it is greater than the maximum possible contributions of 234,832 rubles, 234,832 rubles are paid. contributions to the Pension Fund and contributions to the Federal Compulsory Medical Insurance Fund in the amount of 6,884 rubles.

Due date for payment of contributions

Insurance premiums for the billing period are paid by individual entrepreneurs no later than December 31 of the current calendar year, with the exception of contributions in the amount of 1% on income exceeding 300 thousand rubles.

Insurance premiums calculated from the amount of income of the insurance premium payer exceeding 300,000 rubles for the billing period are paid by the insurance premium payer no later than July 1st following the expired billing period.

Contributions (including contributions for compulsory health insurance) are paid from January 1, 2018 not to the Pension Fund, but to the tax office. Including contributions for previous years.

Reporting on fixed contributions

Peasant farms are submitted to the Federal Tax Service (IFTS) once a year, no later than January 30. Since 2012, individual entrepreneurs, notaries, lawyers who do not make payments or other remuneration to individuals do not submit any reports on their contributions!

KBK

Contributions from January 1, 2017 must be paid to the details of the Federal Tax Service, and not the Pension Fund!

182 1 02 02140 06 1110 160 — Fixed pension contributions for individual entrepreneurs, a separate BCC for contributions in the amount of 1% of income over 300 thousand rubles has not been provided since 2017.

182 1 02 02103 08 1013 160 — Fixed individual entrepreneur contributions for health insurance.

For a business, making pension payments is the same obligation as paying taxes. As soon as the company is officially registered, the tax office will notify the Pension Fund of this fact, and after some time the first contributions will need to be made. These contributions will be used to finance the insurance and funded part of the company's employees' pensions. Read our instructions about when and how to pay contributions to the Pension Fund for LLCs, as well as in what amount to make these contributions in 2018.

We pay everyone, but differently

Beginning entrepreneurs who have just opened a company often ask the question: why do they immediately register an LLC with the Pension Fund when the company has not really started working and the employees are still, as they say, “in the plans.” The answer to this question is simple: in Art. 40 of the Law “On Companies” states that an LLC must have a director. Without this unit in the staffing table, the operation of the enterprise is impossible. And since there is a staff unit and a person appointed to the position, that means there are wages and pension contributions. So the actions of the tax office, which immediately submits information to extra-budgetary funds, are quite logical.

As employees join the workforce, the pension tax for LLC, as insurance contributions to the Pension Fund are also called, will increase. The website of the Pension Fund of the Russian Federation states that in 2018 the standard tariff of this extra-budgetary fund is 22% of the remuneration of a hired specialist. At a rate of 10%, insurance premiums are calculated if remuneration for labor exceeds 796 thousand rubles.

In 2018, the standard tariff of this extra-budgetary fund is 22% of the remuneration of a hired specialist.

Some companies have benefits on payments to the Pension Fund:

Companies engaged in pharmacy activities pay a “pension” tax at a rate of 20%.
Participants in the Crimean and Sevastopol free economic zones are entitled to 6%.
Travel companies, as well as enterprises that develop and implement high-tech products, are entitled to an 8 percent contribution. Moreover, they must be residents of one of the special economic zones. IT companies with more than 7 employees have the same right.
Skolkovo residents pay to the Pension Fund at a rate of 14%.
Companies that pay salaries to the crews of ships from the Russian International Register of Ships do not pay anything.

When to pay and how to calculate

The last day for paying contributions to the Pension Fund is the 15th day of the month following the billing month. The accrual mechanism is a cumulative total. This means that the amount of remuneration for each employee is determined from the beginning of the year, after which the amount of pension payments is calculated. And previously paid contributions are calculated from it, and the company receives the figure that needs to be paid in a given month.

The last day for paying contributions to the Pension Fund is the 15th day of the month following the billing month.

For example, loader Ivanov received a salary of 10 thousand in January and 10 thousand in February 2018. The Pension Fund rate is standard – 22%. In January, the company paid 2,200 rubles in contributions to Ivanov’s pension. The calculation is carried out according to the following formula:

We determine income at the end of February: 10 + 10 = 20 thousand rubles.

Let's determine the amount of contributions: 20 thousand rubles x 22% = 4.4 thousand rubles.

We will determine the amount to be paid. From the amount of contributions we will subtract the contributions already paid: 4.4 thousand rubles – 2.2 thousand rubles = 2.2 thousand rubles. The company was required to pay this amount as pension contributions until March 15, 2018.

Companies can calculate contributions manually or use the official Pension Fund calculator. Despite the fact that it was created for citizens, the functionality of the service allows it to be used by policyholders as well.

How to pay

Companies pay "pension" tax using only a current account . All payments between legal entities must be made only by non-cash form. Therefore, the accounting department needs to clarify the account details for transfers on the website of the fund’s representative office in your region. In addition to them, you will need to indicate the BCC from the corresponding section on the website of the Pension Fund of the Russian Federation.

Transfers are made through the “bank-client” system or by a separate payment order, which is sent to your bank.

Remember that in accordance with Resolution No. 377P, the Pension Fund of the Russian Federation can at any time check the history of a company’s bank account for payment of contributions. Therefore, the accounting side in relations with the department must be in perfect order.

Remember that the Pension Fund can at any time check the entire history of your bank account for payment of contributions.

Pension contributions should not be ignored. According to Art. 47 of the LLC Law, the fine for non-payment ranges from 20% to 40% of the arrears.

We told you how and when to calculate and pay the pension portion of insurance premiums. However, the matter is not limited to payments to the Pension Fund. In addition to the pension part, a significant expense item is the Compulsory Medical Insurance (MHIF) payments - do not forget about these contributions.

A business entity can carry out its activities by registering with the tax authorities as an individual entrepreneur. The provisions of regulatory documents assign to this individual the obligation to calculate and transfer fixed payments for compulsory insurance to the budget. The most important thing is that he must do this regardless of whether he has employment contracts or not.

There were no fundamental changes in 2019, except for an increase in payments by three thousand eight hundred and fifty-three rubles.

The amount of insurance premiums for individual entrepreneurs in 2019

The Tax Code of the Russian Federation determines the amount that an entrepreneur must send to the budget for compulsory insurance for himself. They include two parts. You can calculate them on ours.

Fixed payment

From January 1, 2018, a constant amount is established for these payments, which is fixed in the Tax Code of the Russian Federation and does not depend on the minimum wage.

Thus, individual entrepreneur contributions must be paid in the following amounts:

Year	In the Pension Fund of Russia, rub.	In the Federal Compulsory Medical Insurance Fund, rub.	Total
2018	26545.00	5840.00	32385.00
2019	29354.00	6884.00	36238.00

Attention! When making the calculation, it is not taken into account whether the entrepreneur actually worked or not. The obligation to calculate such payments arises from the moment of registration in the Unified State Register of Individual Entrepreneurs and ends when the business is closed.

When these procedures are carried out throughout the year, a situation arises in which an individual must recalculate the amount of fixed payments for the year, taking into account the actual time worked. The amounts need to be adjusted in proportion to the operating time.

1% on excess income

The second part must be paid to those individual entrepreneurs whose total income exceeds 300,000 rubles.

To determine it, the following algorithm is used:

(Individual entrepreneur revenue - 300000)*1%

An entrepreneur can simultaneously work in several modes at once, then his income must be added up for each of them.

An entrepreneur's income is determined by:

If UTII is applied, the so-called imputed income is taken into account, calculated according to the rules established by the Tax Code of the Russian Federation.
When simplified, “income” is based on the amount of actual revenue received by the individual entrepreneur.
In the case of a simplified “income-expenses” system - based on the amount of actual revenue received. At the same time, there is no need to reduce the obtained value by the amount of expenses incurred - this is on the one hand, since the specifics are not spelled out in the Tax Code. On the other hand, the court considered Zharinova’s case, in which the court sided with the entrepreneur and contributions were calculated from the difference in income minus expenses.
In the general mode, the income received by the entrepreneur is taken into account. However, in this case, the individual has the right to deduct professional deductions from these income.
For a patent, the estimated value of the patent is used as income.

Deadlines for payment of FP IP

The rules of law establish the requirement to pay fixed payments within a fixed time frame. The first amount must be sent before the end of the current year, that is, before December 31. At the same time, the entrepreneur decides when exactly and in what part to pay contributions.

Step 2. In the column for selecting the payer, indicate “Individual entrepreneur”, in the column for selecting the type of form “Settlement document”, select “Payment document”. In this way, you can receive a receipt, which can be used for transfers through a bank operator, or you can pay it off directly on the website using electronic money.

Attention! If you click “Payment order” in this field, a document will be generated for payment from a bank account. However, in such a situation, you will also need to fill in the details of the recipient (Federal Tax Service).

Step 3. At this step, the KBK code for the selected payment is recorded. You need to enter it in the column and press the Enter key, and then the remaining fields will be filled in independently. The code must be entered in one line without spaces or other characters.

Step 4. Information about the recipient of contributions is entered. The first column “Address of the object of taxation” must be left blank. In the “FTS Code” column, you need to select the tax office where the payment is made. Next you need to select a municipality from the list.

The address will need to be entered in the form:

The completed column will look like this:

Step 5. At this step, information about the future payment is entered. The column “Status of a person” must contain the code “09”, which means individual entrepreneur. The basis of payment is “TP”, which means payment for a given year. The “Tax period” column indicates the year, after which its number is entered manually in the field. The last field contains the amount to be paid.

Hello!

1. Yes, all individual entrepreneurs, regardless of the taxation system, the presence of employees and the fact of conducting business (unprofitability, or lack of activity at all) are required to pay fixed insurance premiums for themselves.

Contributions are usually paid quarterly in order to reduce advance payments under the simplified tax system each quarter. But you can pay them in any amount and at any time, as convenient for you, the main thing is that the entire amount of contributions is paid before December 31. For example, if a large profit is expected in the 1st quarter, you can pay the entire amount of contributions in the 1st quarter, etc.

You can pay fees in two ways:

In cash at any Sberbank branch.
Via Internet banking by filling out a payment order.

For each of the above methods, you need to know the bank details of the Federal Tax Service and KBK for payment.

You can find out more about the procedure for paying insurance premiums.

2. You will have only one tax on the simplified tax system - a single one. Yes, you can reduce the advance payment (tax at the end of the year) by the amount of insurance premiums paid in a given period. That is, if you paid contributions in the 1st quarter, you can reduce the advance payment for the 1st quarter by them, but if, for example, you paid 1% of the excess of 300 thousand rubles. for 2016 in the 1st quarter of 2017, then you can take this amount into account only when calculating the advance for the 1st quarter; when calculating the tax for 2016, this amount cannot be taken into account, since it was paid not in the 4th quarter of 2016, but in the 1st quarter quarter of 2017.

There is no need to confirm anything. At the end of the year, you submit a declaration where you indicate the quarterly amount of insurance premiums paid, the tax office itself checks when the premiums were paid.

3. During the year, advance payments are made based on the results of the first three quarters on an accrual basis from the beginning of the year (1st quarter, half a year and 9 months). At the end of the year the tax is calculated. You can find out more about the tax calculation procedure.

The declaration is submitted once a year, following the results of the tax period.

Reporting under the simplified tax system can be submitted in three ways:

In paper form (in 2 copies) in person or through your representative. One copy will remain with the tax office, and the second (with the necessary marking) will be returned. This paper will serve as confirmation that you have submitted the declaration.
By mail as a registered item with a description of the contents. In this case, there should be a list of the attachment (indicating the declaration to be sent) and a receipt, the number in which will be considered the date of submission of the declaration.
In electronic form via the Internet (under an agreement through one of the electronic document management operators or a service on the Federal Tax Service website).

You need to fill out the Title Page, Sections 1.1 and 2.1.1 for the simplified tax system 6%. You can find out more about the procedure for filling out and submitting the declaration

Year	Pen. Fear. (26%), b.	Honey. Fear. (5.1%), r.	Total, r.
2019	RUB 29,354 00 kop.	6,884 rub. 00 kop.	RUB 36,238 00 kop.
2020	RUB 32,448 00 kop.	8426 rub. 00 kop.	40874 rub. 00 kop.