Print a receipt for payment of fixed payments. How to generate a receipt for the pension fund for individual entrepreneurs and what details to use to pay insurance premiums
Our individual entrepreneur Apollon Buevoy decided to pay insurance premiums himself, without asking an accountant for help. I went to the website of the Federal Tax Service, began to fill out receipts and got confused in the CBC. We decided to help him and other individual entrepreneurs and compiled step-by-step instructions for filling out payment documents.
You can fill out payment orders and receipts through the "Pay taxes" service on the website of the Federal Tax Service.
Select the document you want to complete. The payment order is intended for payment from your current account, while we fill out a receipt for payment through the bank's cash desk or terminal. However, it will also be possible to pay for it using the State Services portal or online banking from a bank card.
After selecting the desired group, we are looking for the necessary contributions to fill in the name and type of payment. If we fill out a document for pension contributions, then select the following lines in the drop-down menu.
If we need to fill out a receipt for the payment of contributions to the MHIF, then we select the following lines:
Fill in the rest of the details of the payment document. Please note that individual entrepreneurs for contributions do not have such periods as a month or a quarter, so you can set the tax period for a year. Although whatever you set, it will not be a mistake, the main thing is to correctly indicate the year.
Then we indicate the full name and TIN.
And we proceed to payment. Here you can choose a payment method.
If you choose cashless payment, you will be offered a payment method.
If you choose cash, receipts will be generated.
Now you can go to the bank and pay receipts 1 .
_______________________________
1 In the bar code of receipts, a part was specially removed so that someone would not accidentally print them out and pay.
Individual entrepreneurs pay contributions to the PFR to off-budget funds from the payments of their employees and contributions from income from their activities for mandatory pension and medical insurance.
The payment of insurance premiums to the Pension Fund for different types of insurance is carried out by individual entrepreneurs with different payment documents, which are sent to the bank with indications of the relevant accounts and budget classifier codes (BCC).
The insurance premiums of an entrepreneur who does not have employees consist of a fixed part in the Pension Fund of the Russian Federation and the FFOMS, if the income does not exceed 300 thousand rubles for the reporting period. In case of exceeding the established amount, the individual entrepreneur pays + 1% over the amount of the tariff.
In 2016, the fixed amount of contributions to the OPS is 19,356.48 rubles; at the expense of compulsory medical insurance - 3796.85 rubles. They must be paid by December 31, 2016. If the income is higher and the fixed payment increases by 1%, the additional amount must be paid before April 1, 2017. Don't forget that there are new BCCs for this year's dues.
How to pay contributions to the FIU IP?
There are two ways to pay contributions to the FIU:
By bank transfer from the current account of the individual entrepreneur, if the entrepreneur has his own current account. To do this, you need to generate a payment order to transfer money from your account to the territorial branch of the PFR. The payment order must indicate:
name of the insured;
the subject of the place of residence of the individual entrepreneur;
that the transfer is carried out on account of the payment of insurance premiums;
select the category of payment in 2016: to the OPS account within the tariff, 1% to the OPS account in excess of the established income limit, to the MHI account (form a separate order for each category) indicating a separate CCC;
indicate the OKTMO code (you can check it on the website of the Federal Tax Service);
indicate IP data;
specify the payment amount and generate a payment order.
You can pay in cash through a bank using a receipt for payment in the FIU IP. It is called Form No. PD-4. In the receipt to the Pension Fund for individual entrepreneurs in 2016, the following data must be indicated:
Full name of the payer (individual entrepreneur, lawyer, notary);
Payer's address;
TIN of the payer;
OKTMO code;
Registration number in the FIU;
Name of the recipient and his data;
KBK budget classification code;
Name of the bank;
Payment Description;
payer status;
Payee's account number;
payment amount;
Date and signature of the payer.
For individual entrepreneurs, the question often arises of what to write in the form of PD-4 (tax) as the status of the payer. If for a payment order the status of the payer of insurance premiums for both individual entrepreneurs and organizations is unambiguous - 08, then for form PD-4 (payment by an individual) a separate status of an individual entrepreneur is not expected, you can select 24 from the list of taxpayer statuses (individual, payer of insurance premiums ). We asked a question in the capital branch of the PFR, and received an answer that in the PD-4 form it is also possible to indicate the status of the taxpayer 08. It is curious that the service on the PFR website, where you can fill out a receipt for an individual entrepreneur in the PFR, does not indicate the status of the payer when filling in the information for payment . But, as the Pension Fund assured us, indicating status 08 will not be a mistake.
Receipt for payment to the FIU IP. Sample
To make it easier to prepare a receipt for an individual entrepreneur in the form of PD-4 to the Pension Fund when paying contributions without a current account, you can use the sample:
Please note that different payments are assigned different BCCs, and the fixed payment within the BCC limits is different from the payment of an additional 1% contribution.
In 2016, in receipts to the FIU for individual entrepreneurs, we indicate:
392 1 02 02140 06 1100 160 - a fixed payment within the income limit of 300 thousand rubles;
392 1 02 02140 06 1200 160 - 1% of income exceeding 300 thousand rubles.
392 1 02 02103 08 1011 160 - payment to the FFOMS.
The payment to the FFOMS is 3,796.85 rubles, to the Pension Fund of the Russian Federation within the limits of 300,000 income - 19,356.48 rubles.
We pay 1% on income over 300 thousand rubles, but not more than 158,648.69 rubles.
Receipt samples
Samples of standard receipts in Sberbank. Some other banks also accept such receipts, but may charge additional fees.
tax
Form N PD-4 sb (tax) is filled out for registration through a branch of the Savings Bank of the Russian Federation of any types of payments to the budget through the Savings Bank of Russia. state duties, passports, traffic police fines, MosEnergoSbyt, housing and communal services (utilities), passports, to court, Russian Post, to the registry office, insurance premiums
Not tax
Form N PD-4 (not tax) is filled out for processing any payments for any services through a branch of Sberbank of the Russian Federation (except for payments to the budget and insurance premiums). For example, to pay for goods or services.
Sample: Form PD-4 Sberbank receipt for payment of goods/services.doc Download free 80 kb sample WORD.
Terms of payment
Documents required for payment of the receipt. Acceptance by the Savings Bank of cash payments, the amount of which exceeds 15,000 rubles, is carried out upon presentation of an identity document: a passport of a citizen of the Russian Federation. If you are not a resident of the Russian Federation, then in addition to the passport of a foreign citizen, you will also need a notice of registration at the place of residence.
Terms of enrollment funds to a bank account - 1-3 days.
Usually payment commissions No (except for the payment of fines).
Payment types
Types of payments by individuals accepted by Sberbank:
- payments credited to the budget (personal income tax, simplified tax system, UTII, etc.) and extra-budgetary funds (pension, medical insurance, social insurance);
- payments for the provided housing and communal services (housing, gas, electricity, water utility);
- payments for other paid services provided (Internet, TV, services, etc.);
- payments for goods (through an online store, a store on order);
- insurance payments (pension, medical insurance, social insurance);
- voluntary contributions (voluntary pension insurance, charity);
- payments in favor of individuals engaged in entrepreneurial activities without forming a legal entity (IP);
- payments for the purchase of real estate, contributions to the accounts of housing, housing construction, garage and other cooperatives (organizations), except for rent and utility bills;
- payments received from refugees, internally displaced persons and other categories of the population in repayment of long-term interest-free repayable loans;
- contributions received from individuals in favor of the Non-State Pension Fund of Sberbank;
- other payments (housing and communal services receipt, utility bill, court receipt, Russian Post receipt, registry office receipt, income tax receipt).
Rules
The form of receipt - notification of Sberbank of the Russian Federation in the form of PD-4 is used to make payments of state duties, fines to the traffic police or non-cash payment for goods and services.
The procedure and conditions for the implementation by structural divisions of Sberbank of Russia of transfers of funds (payments) on behalf of individuals without opening bank accounts in the currency of the Russian Federation
Guided by the Civil Code of the Russian Federation, the Federal Law "On Banks and Banking", the Charter of the Savings Bank of Russia and the General License for Banking Operations No. 1481, issued on 03.10.2002. The Central Bank of the Russian Federation, structural subdivisions of Sberbank of Russia accept payments from individual customers in cash in the currency of the Russian Federation for transfer to accounts of legal entities in the following order and on the following conditions:
1. Acceptance of payments is subject to the presentation by individual clients of payment documents with completed details necessary for transferring payments to their destination. Payment documents are filled out using computer technology or by hand with a pen with paste or black, blue or purple ink.
2. Receipts of payment documents are issued to individual clients as confirmation of payment acceptance.
3. The transfer of payments received from individual clients to legal entities is made within the time limits established by agreements concluded with legal entities or by the legislation of the Russian Federation.
4. Acceptance of payments from clients-physical. persons in favor of legal entities with which contracts for accepting payments are concluded, is carried out in accordance with the terms of the contracts and these terms. In the absence of agreements - in accordance with these terms and conditions with the collection of a fee established by the Collection of Tariffs for Services Provided by Sberbank of Russia on the day the service is provided.
5. Acceptance of payments, if the payment documents do not contain the details necessary for transferring payments to the destination, or if individual clients do not have cash in the amount indicated in the payment documents, is not performed.
6. At the request of individual clients, within three years from the date of receipt of payments, certificates of payments made and the dates of their transfer to legal entities are issued on the basis of payment documents submitted by individual clients. This service is provided to individuals on the terms provided for by the Collection of Tariffs for Services Provided by Sberbank of Russia on the day the service is provided.
The procedure and conditions for the implementation by the structural subdivisions of Sberbank of Russia of transfers of funds (payments) on behalf of individual clients without opening bank accounts in the currency of the Russian Federation are considered accepted by individual clients when they sign payment documents for the transfer of funds.
Rules for indicating information identifying a payment in a payment document (notice) of an individual (form No. PD (tax)) for the payment of taxes (fees), penalties and fines to the budget system of the Russian Federation
(approved by letter of the Federal Tax Service and Sberbank of the Russian Federation dated February 18, 2005 No. ММ-6-10/143/07-125В)
These rules apply to the payment of tax payments to the budget system of the Russian Federation when tax authorities fill out a payment document (notice) for the payment by individuals of taxes (fees), penalties and fines to the budget system of the Russian Federation.
The specified payment document (notice) of an individual (form No. PD (tax)), containing all the details necessary for transferring funds, can also be used as a basis for the bank to generate a settlement document on behalf of an individual - a client of the bank (account owner), if this stipulated by the bank account agreement.
The payment document of form No. PD (tax) shall indicate:
1. In the "TIN" field of the payer - the value of the taxpayer identification number (TIN) in accordance with the certificate of registration with the tax authority.
If the taxpayer - an individual does not have a TIN, zeros ("0") are entered in the "TIN" field of the payer.
2. In the field "Full name of the payer" shall be indicated:
- for individual entrepreneurs - last name, first name, patronymic and in brackets the abbreviated name of the category of individual - individual entrepreneur;
- for private notaries - last name, first name, patronymic and in brackets - notary;
- for lawyers who have established lawyer offices - last name, first name, patronymic and in brackets - lawyer;
- for the heads of peasant (farm) households - last name, first name, patronymic and in parentheses - KFH;
- for other individuals - the surname, name, patronymic of the individual. 3. In the "TIN" field of the recipient - the value of the TIN of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
4. In the "KPP" field of the recipient - the value of the KPP of the tax authority that administers the payment in accordance with the legislation of the Russian Federation.
5. In the "Recipient" field - the name of the recipient of the payment (the Federal Treasury body, the body providing cash services for the execution of the budget of a constituent entity of the Russian Federation or a municipality) and in parentheses the name of the tax authority administering the payment in accordance with the legislation of the Russian Federation.
6. In field 104 - indicator of the budget classification code (BCC) in accordance with the classification of budget revenues of the Russian Federation.
7. In field 105 - the value of the OKATO code of the municipality in accordance with the All-Russian classifier of objects of administrative and territorial division, on the territory of which funds are mobilized from the payment of tax (fee) to the budget system of the Russian Federation.
8. In field 106 - indicator of the reason for payment, which has 2 characters and can take the following values:
TP - payments of the current year;
ZD - voluntary repayment of debts for expired tax periods in the absence of a requirement to pay taxes (fees) from the tax authority;
TR - repayment of debt on a demand for payment of taxes
(fees) from the tax authority;
RS - repayment of deferred debt;
OT - repayment of deferred debt;
AP - repayment of debt under the act of verification;
AR - repayment of debt under the executive document.
9. In field 107 - an indicator of the tax period, which has 10 characters, eight of which have a semantic meaning, and two are separating characters and are filled with dots (".").
This indicator is used to indicate the frequency of payment of a tax (fee) or a specific date for the payment of a tax (fee) established by the legislation on taxes and fees - "date. month. year".
The first two characters can have one of the following meanings:
MS - monthly payments;
KV - quarterly payments;
PL - semi-annual payments;
GD - annual payments.
In the 4th and 5th digits of the tax period indicator for monthly payments, the number of the month of the current reporting year is entered, for quarterly payments - the number of the quarter, for semi-annual payments - the number of the half year.
Month number can take values from 01 to 12, quarter number - from 01 to 04, half-year number - 01 or 02, annual payment - 00.
In the 3rd and 6th characters of the indicator of the tax period, dots (".") are put down as separating characters.
In 7-10 digits of the indicator of the tax period, the year for which the tax is paid is indicated.
When tax is paid once a year, the 4th and 5th digits of the tax period indicator are filled with zeros. If the legislation on taxes and fees for an annual payment provides for more than one deadline for paying a tax (fee) and specific dates for paying a tax (fee) for each term, then these dates are indicated in the indicator of the tax period.
10. In field 110 - payment type indicator, which has two characters and can take the following values:
"NS" - payment of a tax or fee;
"PL" - payment of payment;
"GP" - payment of duty;
"VZ" - payment of contributions;
"AB" - advance payment or prepayment;
"PE" - payment of a penalty;
"PC" - payment of interest;
"SA" - tax sanctions established by the Tax Code of the Russian Federation;
"ASH" - administrative fines;
"ISH" - other fines established by the relevant legislative or other regulatory acts.
A separate document is issued for each type of payment.
11. In the "Status" field (101) - one of the following values:
02 - tax agent;
03 - collector of taxes and fees;
09 - taxpayer (payer of fees) - individual entrepreneur;
10 - taxpayer (payer of fees) private notary;
11 - a taxpayer (payer of fees) a lawyer who has established a lawyer's office;
12 - taxpayer (payer of fees) head of a peasant (farm) economy;
13 - taxpayer (payer of fees) - another natural person;
14 - taxpayers - individuals making payments to individuals (payment of the unified social tax (clause 1 clause 1 article 235 of the Tax Code of the Russian Federation) and insurance premiums for compulsory pension insurance).
12. The "Document Index" field has 15 characters and is an attribute to ensure the identification of the payer - an individual and is formed as follows: the first 4 characters - the code of the tax authority, 5-6 characters - the current year, the next 6 characters - the form number No. PD ( tax) in the tax authority in the current year and the last digit is the control number.
Important. Please note that starting from February 4, 2019, the details for paying taxes and contributions in 26 regions of the Russian Federation will change. Read here, please: I recommend that you check the details with your tax office after this date, as well as update your accounting programs.
Good afternoon, dear IP!
Suppose an individual entrepreneur without employees decided to pay mandatory contributions “for himself” for the full year 2018. Our individual entrepreneur wants to pay mandatory contributions quarterly, in cash, through a branch of Sberbank of Russia. Also, our IP from the example wants to pay 1% of the amount exceeding 300,000 rubles per year at the end of 2018, but we will talk about this case at the very end of this article. (Of course, IP on the simplified tax system “income” with zero annual income, or less than 300,000 rubles a year should not pay this 1%.)
In this case, our individual entrepreneur must pay the state for 2018:
- Contributions to the PFR “for oneself” (for pension insurance): 26,545 rubles
- Contributions to the FFOMS “for oneself” (for health insurance): 5,840 rubles
- Total for 2018 = 32,385 rubles
- Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income (but more on that below)
But back to the article… Our IP wants to pay quarterly in order to evenly distribute the load during 2018.
This means that every quarter he pays the following amounts:
That is, every quarter our individual entrepreneur prints two receipts for paying insurance premiums and goes with them to Sberbank to pay in cash. Moreover, the deadlines for quarterly payments are set as follows:
- For the first quarter of 2018: from January 1 to March 31
- For the second quarter of 2018: from April 1 to June 30
- For the third quarter of 2018: from July 1 to September 30
- For the fourth quarter of 2018: from October 1 to December 31
In our example, we will consider exactly the case when the IP pays quarterly. It is these payment terms for contributions that almost all accounting programs and online services offer. Thus, the burden of mandatory insurance premiums for individual entrepreneurs is distributed more evenly.
And an individual entrepreneur on the simplified tax system of 6% can still make deductions from advances on the simplified tax system. note that if you have an IP account in a bank, it is strongly recommended to pay contributions (and taxes) only from it. The fact is that banks, starting from July 2017, control this moment. And if you have a bank account for an individual entrepreneur, then be sure to pay all taxes and fees only from the individual entrepreneur account, and not in cash
We agree to the processing of personal data and click on the "Continue" button:
Choose the payment method "Fill in all payment details of the document"
Since we pay as an individual entrepreneur, we check the boxes as follows:
And immediately indicate the CBC we need
- If we pay a mandatory contribution to pension insurance “for ourselves”, then we enter the BCC for 2018: 18210202140061110160
- If we pay the mandatory contribution for health insurance “for ourselves”, then we introduce another BCC for 2018: 18210202103081013160
Important: enter BCC WITHOUT SPACES!
That is, when you draw up these two receipts for pension and health insurance, you will do this procedure twice, but at this step you will indicate different BCCs and different payment amounts, which are indicated above and highlighted in yellow.
Let me remind you once again about the amounts of payments for the full year 2018:
- Contributions to the PFR “for oneself” (for pension insurance): 26,545 rubles
- Contributions to the FFOMS “for oneself” (for health insurance): 5840 rubles
If you are quarterly, then the amounts will be as follows:
- Contributions to the PFR: 26545: 4 = 6636.25 rubles
- Contributions to the FFOMS: 5840: 4 = 1460 rubles
It is clear that if the IP worked for an incomplete year, then you will have to recalculate the contributions yourself, taking into account the date of opening (or closing of the IP). And not for a full year to pay dues.
Of course, you will enter the code of your tax office.
If you do not know the code of your tax office, then pay attention to the hint on the right (see the figure above).
We select the status of the person who made the payment as “09” - taxpayer (payer of fees) - individual entrepreneur.
- TP - payments of the current year
- And we indicate the tax period: GD-annual payments 2018
- Enter the payment amount (of course, you may have a different amount)
- Surname
- middle name
- Registered address
I draw your attention to the fact that you need to pay contributions on your own behalf. Click the "Next" button and check everything again ...
After making sure that the data is entered correctly, click on the “Pay” button If you want to pay in cash, using a receipt, then select “Cash payment” and click on the “Generate payment document” button
Everything, the receipt is ready
- Since we entered BCC 18210202140061110160, we got a receipt for payment of mandatory contributions for individual entrepreneur pension insurance.
- In order to issue a receipt for the payment of the mandatory health insurance contribution, we repeat all the steps, but at the stage of entering the BCC we indicate another BCC: 18210202103081013160
1. An example of a receipt for a quarterly payment for compulsory pension insurance:
2. An example of a receipt for a quarterly payment for compulsory health insurance:
We print these receipts, and go to pay at any branch of Sberbank (or at any other bank that accepts such payments). Receipts and receipts must be kept!
Important: It is better not to delay the deadlines for paying mandatory contributions “for yourself” until December 31, as the money can simply “hang” in the depths of the bank. It happens. It is better to do this at least 10 days before the deadline.
And how to generate a receipt for payment of 1% of the amount exceeding 300,000 rubles per year?
Indeed, those individual entrepreneurs whose annual income in 2018 will be MORE than 300,000 rubles are still required to pay 1% of the amount exceeding 300,000 rubles.
We are now more interested in another question: where can I get a receipt for paying this 1%? Let me remind you once again that this payment must be made strictly before July 1, 2019. (According to the results of 2018, of course). So. Unlike 2016, there is no separate CCC for paying 1%.
This means that when it comes time to pay this 1%, you will need to generate exactly the same receipt as for paying mandatory pension insurance contributions.
In fact, you have exactly the same receipt as when paying the mandatory contribution to pension insurance. Only there will be a different amount of payment, of course.
That, in fact, is all
But in the end, I will repeat once again that such payments need to be processed in accounting programs and services. You don’t need to do everything manually in the hope of saving several thousand rubles ...
P.S. Let me remind you that the service can be found at this link: https://service.nalog.ru/
Sincerely, Dmitry Robionek
I remind you that you can subscribe to my video channel on Youtube using this link:- The amount of individual entrepreneur contributions for himself in 2019
- Pension insurance contributions
- Medical insurance premiums
- Payment period
- How to generate a receipt/payment order?
- How to reduce the STS tax by the amount of contributions for yourself?
- Reporting on IP contributions for yourself
Since 2018, the amount of insurance premiums for oneself has been decoupled from the minimum wage.
Since 2017, insurance premiums are administered by the Federal Tax Service, and not by the Pension Fund. Full details on contributions can be found in Chapter 34 of the Tax Code.
[Attention!] Insurance premiums must be paid even if you do not lead activities (or not making a profit).
[Attention!] The STS "income" tax (6%) can be reduced by the amount of paid insurance premiums
Insurance premiums in 2019.
Until 2018, fixed insurance premiums were calculated on the basis of the minimum wage, effective as of January 1 of the current year. Since 2018, contributions for oneself have been decoupled from the minimum wage.
For 2019 IP with annual income 300 000 rub. and less only pay 2 payment for himself for the total amount 36 238 rub.
Individual entrepreneurs with annual income more than 300,000 rubles. pay for themselves additionally to the above amount of 36,238 rubles) 1% from income exceeding 300 000 rub.
Pension insurance contributions
Firstly individual entrepreneurs (IP) pay fixed pension contributions. Pension contributions in 2019 are RUB 29,354 per year (7,338.5 rubles per quarter, 2,446.16 (6) rubles per month).
If your annual income exceeded 300,000 rubles., You need to pay an additional 1% of this excess no later than July 1 of the following year. For example, for the year you received 450,000 rubles, then you need to pay (450,000 - 300,000) x 1% = 1,500 rubles. Despite the fact that in fact this part of the contributions is not fixed, they are still called fixed. The amount of pension contributions for 2018 is limited from above by the amount of 212,360 rubles, i.e. even if you earned 30 million rubles in a year (1% of 30 million - 300,000 rubles), you only need to pay 212,360 rubles. (limit for 2019 - 234,832 rubles)
pension contribution in the form of "PD (tax)".
Medical insurance premiums
Secondly Individual entrepreneurs pay medical insurance premiums. The medical insurance premium in 2019 is 6884 rub. in year(i.e. 1,721 rubles per quarter, 573.6 (6) rubles per month). These contributions from income exceeding 300,000 rubles. NOT are paid.
You can see an example of filling out a receipt for payment of a medical fee in the form of "PD (tax)".
Payment of fixed insurance premiums
- Payment terms - no later than Dec. 31 current year. 1% of the excess of 300,000 rubles. - not later July 1 next year.
- You can pay in any amount and at any time (within the deadlines specified in the previous paragraph). Choose a payment scheme that is more profitable for you (to reduce the STS tax).
- Contributions are paid to the tax office at the place of registration of the IP.
- All of the above receipts are issued in the form No. PD (tax) or in the form No. PD-4sb (tax) and are only accepted for payment Sberbank(If an individual entrepreneur has a current account in any bank, then you can pay from it, no additional interest is charged for this).
- If you are registered as an individual entrepreneur not since the beginning of the year- you need to pay contributions not for the whole year, but only for the time that you are registered (for an accurate calculation of the payment amount and registration of all receipts, use the accounting service).
- If you combine the activities of an individual entrepreneur with work under an employment contract, and the employer is already paying contributions for you, you don’t care need pay the specified fixed contributions on behalf of the individual entrepreneur.
- The easiest way to generate a receipt (or payment order) for paying fees is to use free official service of the Federal Tax Service of the Russian Federation.
Reducing tax simplified tax system on the amount of contributions
- For the amount of fixed insurance premiums paid, you can reduce the USN tax "income" (6%).
- In order to reduce advance payments on USN tax, contributions must be paid in the period for which advance payments are paid. For example, you want to reduce the advance payment for half a year, which means that the contributions must be paid not later the end of the semester - i.e. until 30 June.
- Probably the easiest and most profitable option is to pay contributions to first quarter- this way you can reduce the advance payment of the simplified tax system for the first quarter, and if, after deducting the amount of contributions paid from the advance payment of the simplified tax system, there is still some amount left, you can reduce the tax for half a year, etc.
- Example: contributions in the amount of 10,000 rubles were paid in the 1st quarter. Income for the 1st quarter 100,000 rubles, 6% of 100,000 rubles. - 6,000 rubles. We reduce the advance payment by 10,000 rubles. - it turns out that for the 1st quarter there is no need to pay an advance payment under the simplified tax system. For 4,000 rubles, which are left when subtracting 6,000 - 10,000 - you can reduce the advance payment for the six months.
- It is possible to reduce the tax on the amount of contributions paid with exceeding 300 000 rub. (1% of the excess, which is paid no later than July 1st).
- Do not forget to include data on the paid contributions that reduce the STS tax in the tax return.
Fixed payment reporting
Paid receipts of fixed insurance premiums be sure to save. Reporting since 2012 for individual entrepreneurs without employees (paying contributions only for myself) - canceled!. To find out if your payments have reached their destination, call your tax office or use the "Personal Account of an Individual Entrepreneur" service.
The above information is for individual entrepreneurs without employees. For individual entrepreneurs with employees and LLC, the information on the page about
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