Contributions to FIUs for entrepreneurs in 2015

The size of insurance contributions to the Pension Fund for the current year is traditionally a topical issue for entrepreneurs. After all, absolutely all businessmen are obligated to make deductions, regardless of the size of their income or loss.

This is not the first time at the highest level that the issue of providing “new tax holidays” to new entrepreneurs for 2–4 years has been discussed, which could become a powerful incentive for developing business in Russia. But while this project is under discussion, all entrepreneurs are required to pay insurance contributions to the FIU, even if they do not receive a single ruble of income in 2015.

What are the fixed contributions to the FIU

Earlier, fixed contributions to the Pension Fund were divided into three payments - the insurance and funded part of the pension, as well as the MHIF.

It was decided to extend the freezing of the funded part of the pension for another year, so all payments of 2015 will go to the insurance part of the pension. It is distributed among current retirees, but is displayed on the entrepreneur’s personal retirement account.

In addition to contributions to the insurance part of the pension, entrepreneurs must pay contributions to the MHIF.

How to calculate the amount of insurance premiums for individual entrepreneurs in the FIU in 2015

The procedure for paying insurance premiums in 2015 will remain the same as in 2014. Entrepreneurs will have to pay contributions in a fixed amount, as well as 1% of revenue, exceeding the threshold value of 300 thousand rubles. It is worth paying attention that revenue is all the income received by the entrepreneur for the year without deducting expenses. This provision is relevant for IP on USN and OSNO. For SPs on UTII and the patent system, revenue is a fixed potential income.

When combining several tax regimes, for example, the simplified tax system and the UTII, the revenue from them is added up.

The insurance rate at which contributions to the FIU are calculated will remain the same in 2015 - 26%. The rate for contributions to compulsory medical insurance is 5.1%. The basis for calculating fixed contributions is not the real income of entrepreneurs, but the minimum wage.

Thus, the calculation of contributions to the FIU is carried out according to the formula: (minimum wage * 26% * 12) + ((IP revenue - 300, 000) * 1%), in the MHIF - (minimum wage * 5.1% * 12). The maximum size of contributions to the FIU is also established; they cannot exceed 8 * minimum wage * 26% * 12, regardless of the proceeds received.

The amount of fixed contributions for individual entrepreneurs in the FIU in 2015

The size of contributions to the FIU has traditionally increased with the growth of the minimum wage. In 2015, the minimum wage will increase by 7.4% compared to 2014 and will amount to 5965 p.

Without exception, entrepreneurs must pay 18, 610.8 rubles to the FIU in 2015. (5965 * 26% * 12). The amount of payments to the MHIF in 2015 will be 3650.58 p. (5965 * 5.1% * 12). This is the minimum contribution amount.

Those who earn less than 300 thousand rubles in 2015, in addition to this amount, should no longer make any deductions. Entrepreneurs whose income is more than 300 thousand rubles must transfer 1% of the "excess revenue" to the fund. For example, the entrepreneur’s income for 2015 amounted to 2.5 million rubles. Then the entrepreneur must additionally transfer 22 thousand rubles to the FIU. ((2500000-300000)) * 1%.

But here there is a set limit. The maximum amount of contributions in 2015 will be 148, 866.4 rubles. (8 * 5965 * 26% * 12). This amount of contributions will be paid by entrepreneurs with an annual income equal to or higher than 12.43 million rubles.

KBK to pay payments to the FIU in 2015

Frequent changes in BCF are another headache for entrepreneurs. If the BCC is indicated in the payment incorrectly, this serves as the basis for the FIU not to count the payment. Then the entrepreneur faces penalties for unpaid tax on time.

In 2015, KBK will not change:

- 392 1 02 02140 06 1000 160 - BCC for insurance contributions to the FIU;

- 392 1 02 02101 08 1011 160 - BSC for contributions to the MHIF.