Contributions to the FIU for an Individual Entrepreneur in 2015

Since 2015, a number of changes will come into force that affect IP. Contributions to the 2015 FIUs will also be new.

You will need

For entrepreneurs who are employers, there are both positive and negative points. IE without employees - the main change in contributions to the FIU in 2015 is an increase in the fixed part, which they must pay for themselves.

Instruction manual

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New for IP: contributions to PRF 2015 for themselves

From January 1, the minimum wage is 5965 rubles. Consequently, IP contributions of 2015 will increase, as they are calculated on the basis of one minimum wage. In the new reporting period, it will be necessary to transfer 18610.80 rubles to the insurance part, and 3650.58 rubles to the FFOMS. But this is if the revenue does not exceed 300, 000 rubles. The excess will be charged at a rate of 1%. In this regard, compared to the previous year, nothing has changed. The term for transferring funds is until December 31. Over-limit contributions - until April 1 of next year.

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Another innovation for entrepreneurs without employees: it is legally established that if in the reporting year there are periods when the entrepreneur does not conduct activities and is exempted from paying contributions, the amounts payable are recounted. The fixed size is calculated based on the time actually worked. These periods include:

Passage of military service.

Leave to care for a child up to 1.5 years.

Caring for a disabled person of the first group, a person who has reached the age of 80 or a disabled child.

The period of residence abroad, if one of the spouses performs diplomatic functions.

The passage of one of the spouses of military service under a contract in an area where there is no possibility of employment. But no more than 5 years.

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Contributions to FIU 2015 IE with staff

The bulk of the innovations relates to the timing and methods of reporting, the amount of income from which contributions are accrued and how to pay them. Along with organizations, positive and negative changes must take into account the IP. Contributions to the Pension Fund of Russia in 2015 for entrepreneurs with employees must be charged at the basic tariff rate of 22% until the total income of the employee exceeds 711, 000 rubles. But now there are no restrictions for FFOMS. Health insurance premiums will now be levied on all income. Entrepreneurs who have an average number of employees exceed 25 people are required to report to the Pension Fund only electronically. A positive aspect in this situation is the shift in reporting deadlines. It will be possible to submit the RSV-1 form through the TCS by the 20th day of the second month after the end of the quarter. Previously, the deadline was the 15th. It will remain relevant for paper reporting.

Another important innovation is the possibility of deferment of payment of funds for individual entrepreneurs. Contributions to the FIU 2015 can be transferred later than the deadlines in the following cases:

If the entrepreneur’s firm has suffered as a result of a natural disaster or for reasons beyond its control.

If entrepreneurial activity is seasonal.

note

IP contributions to the PFR 2015 or to the FFOMS for which there are, or will be, overpayments, you can offset each other. The basis for such a statement was the letter of the Ministry of Labor of 09.24.2014. No. 17-3 / B-451. And an insignificant, but nevertheless established by legislation innovation - payment of insurance premiums in the Pension Fund should be made in rubles and kopecks.