How much will entrepreneurs pay to the Pension Fund in 2014

A fixed payment in the FIU is required for all individuals to pay, regardless of the tax system. Even if you registered an IP, but did not carry out activities, you still have to pay dues (given the number of days from the date of state registration). Even if an individual entrepreneur simultaneously works under an employment contract and the employer pays contributions for it, this does not exempt him from the obligation to pay contributions.

In 2014, the mandatory payments of FE “for themselves” to the Pension Fund will be calculated according to the new rules. If earlier, the amount of contributions was the same for all individual entrepreneurs regardless of income level - for example, 35, 664.66 rubles in 2013, then starting in 2014 a progressive scale is introduced - the higher the income of the entrepreneur, the more he will pay to the Pension Fund. Corresponding amendments are approved in the Federal Law of 23.07.13 No. 237-FZ.

Starting in 2014, contributions will be calculated according to the following rules:

- if the amount of the entrepreneur’s annual income is less than 300, 000 rubles, the amount of contributions will be calculated by the formula: one minimum wage * 12 * PFR tariff (26%).

- if the amount of annual income exceeds 300, 000 rubles, the amount of contributions will be: 1MROT * 12 * 26% + 1% of the amount of income exceeding 300, 000 rubles.

Since 2014, the minimum wage has been increasing and is planned in the amount of 5554 rubles. Contributions to the MHIF (Federal Compulsory Medical Insurance Fund) are fixed and do not depend on the level of income - 3399.05 rubles (they are calculated as follows - 5554 * 5.1 / 100 * 12).

Thus, for entrepreneurs with an income equal to or less than 300, 000 rubles, fixed contributions will amount to 20, 727.53 rubles, of which in the Pension Fund - 17, 328.48 rubles (5554 * 26% * 12 months) and 3399.05 in the MHIF. This is almost two times less than in 2013.

Consider the second case when the entrepreneur’s income is above 300, 000 rubles. Suppose an entrepreneur’s income in 2014 from activities within the simplified tax system amounted to 350, 000 rubles, from UTII - 90, 000 rubles. It turns out that the total income amounted to 440, 000 rubles.

The amount of payment in the Pension Fund for 2014 can be calculated using the formula 17328.48 + (440, 000 - 300, 000) * 0.01 = 18728.48. We add the amount of contributions to the FFOMS 3399.05 rubles and receive a payment in the amount of 22127.53 rubles.

All entrepreneurs must pay fixed fees of 20, 727.53 rubles until December 31. 1% of the amount of income in excess of 300, 000 rubles must be transferred before April 1, 2015.

Moreover, the maximum amount of contributions to the FIU was established. It is calculated based on 8 minimum wages. With this and a higher level of entrepreneurial income, contributions to the FIU will amount to 138, 627.84 rubles.

The question that most entrepreneurs care about is how to determine the amount of income. In this case, it all depends on the applicable tax system:

- for UTII payers, the value of imputed income acts as income; basic return indicators are listed in article 346.29 of the Tax Code. It should be borne in mind that if an entrepreneur carries out various types of activities falling under UTII, then imputed income is added up;

- with the patent system of taxation, the potential income is taken into account - the one on the basis of which the value of the patent is determined;

- in case of basic tax liability - income accounted for in accordance with article 227 of the Tax Code of the Russian Federation (income taxed by personal income tax); expenses are not taken into account;

- under the simplified tax system with the object of taxation "income" - income under Article 346.15 of the Tax Code.

- in case of STS with the object of taxation "income minus expenses" - income under Article 346.15 of the Tax Code of the Russian Federation; expenses are not taken into account.

- at the Unified Agricultural Taxes - income in accordance with paragraph 1 of Art. 346.5 of the Tax Code.

If an individual entrepreneur combines several taxation regimes at the same time, then income from them is summed up.

There are restrictions on the maximum taxable income in the PFR - in 2014 this is an 8-fold minimum wage. That is, if the entrepreneur’s income for the year is equal to or higher than 12, 430, 000 rubles, then he will have to pay 136, 827.84 rubles.

Data on the income of entrepreneurs is transferred to the FIU by the tax authorities until June 15 of the year that follows the reporting one.

It is important to consider that if the taxpayer does not submit to the tax return on time, the Pension Fund after 15.06.2015 will calculate fixed contributions based on the calculation of 8 minimum wages, i.e. in the amount of 138 627.84 rubles.

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