Advice 1: How to pay pension tax

The basis of the pension system is a mandatory payment of insurance premiums on the basis of which the filling of the budget of the Pension Fund of the Russian Federation and the fixing means to the benefit of the insured persons in their individual accounts.
How to pay pension tax
Payment of the pension tax is regulated by the Federal Law No. 167, is made in the budget of the Pension Fund of the Russian Federation and is mandatory. The personal purpose of payment of insurance contributions is to ensure the right of citizens of the Russian Federation to receive pension payments, considered on their individual account. The entry into force of this law provides for the payment by taxpayers of deductions, even if it does not operate or is not currently making a profit.
Individual entrepreneurs pay the Pension Fund fixed contributions, which consist of insurance part and accumulative (for payment are two payment or two receipts). Payment may be made quarterly or once a year.
Also, entrepreneurs are obliged to pay contributions to the compulsory health insurance Fund (territorial and Federal). Accept payments these taxes only in the savings Bank, however, if payment from the settlement account in any Bank additional interest will be waived.
These contributions are about reducing the amount of the tax (if activity shall apply the simplified system of taxation), but not more than 50%. Payment amounts are calculated in accordance with the current minimum wage, and to increase it correspondingly grow and the amount of fixed payments.
Unlike taxes, insurance payments to the pension Fund respond to signs of repayment. Upon receipt of each amount in the budget of the Pension Fund they personifizierte and accounted for on opened for each insured person's individual account.
According to the Law No. 167 individual entrepreneurs the insured directly as entrepreneurs and as the persons making payments to other individuals. If the entrepreneur applies to both categories of policyholders for each base separately, they must be made of the payment of insurance premiums.
The reduction of the amount of tax possible only if there are no delays for holding fixed payments.
Useful advice
If the payment is made once a year, you can reduce the amount of tax in the quarter, accounting for payment.

Advice 2 : Contributions to the pension Fund for entrepreneurs in 2015

The amount of insurance contributions to the Pension Fund for the current year – a traditionally important question for entrepreneurs. After all, to make deductions required absolutely all businessmen, regardless of the size of their income or loss.
Contributions to the pension Fund for entrepreneurs in 2015

It is not the first time the summit discussed the issue of providing the new entrepreneurs of "tax holidays" for 2-4 years, that would be a powerful incentive for business development in Russia. But while this project is still under discussion, the insurance contributions to the pension Fund is required to pay all entrepreneurs, even if they don't get a penny of income in 2015.

What are the fixed contributions to the pension Fund

Previously fixed contributions to the pension Fund was divided into three bills – on insurance and funded part of the pension, and in the HIF.

The freeze of the cumulative part of pension it was decided to extend for another year, so all payments 2015 will go on an insurance part of pension. It is distributed among current pensioners, but will be displayed on the personal pension account of the entrepreneur.

In addition to the contributions to the insurance part of pensions, employers must pay contributions to the HIF.

How to calculate the amount of insurance contributions for individual entrepreneurs to the pension Fund in 2015

The order of payment of insurance contributions in 2015 remain the same as in 2014. Entrepreneurs will have to pay contributions in a fixed amount and 1% of revenues that exceed a threshold in 300 thousand. it is Worth to note that the revenue is received by the owner all income for the year without deduction of expenses. This provision is important for individual entrepreneurs and BASED. For sole proprietors on imputed income and patent system, the revenue is fixed revenue potential.

When combining multiple tax regimes, such as the STS and UTII, the revenue from them added up.

Insurance rates, which are calculated contributions to the pension Fund in 2015 will remain the same – 26%. The rate of contributions for compulsory health insurance – 5,1%. The basis for calculating the fixed fee is not the real income of entrepreneurs, and the minimum wage.

Thus, the calculation of contributions to the pension Fund is carried out according to the following formula: (minimum wage*26%*12)+((Proceeds – SP- 300000)*1%), HIF – minimum wage*5,1%*12). Also set the maximum size of contributions to the pension Fund, they cannot exceed 8*minimum wage*26%*12 regardless of the proceeds.

The size of the fixed payment for individual entrepreneurs to the pension Fund in 2015

The contributions to the pension Fund traditionally increases with the increase in the minimum wage. In 2015, the size of the minimum wage will rise by 7.4% compared to 2014 and will amount to R. 5965

Without exception, all entrepreneurs must pay to the pension Fund in 2015 18610,8 R. (5965*26%*12). The amount of payments to the HIF in 2015 will be 3650,58 R. (5965*5,1%*12). This is the minimum limit of contributions.

Those who will work in 2015, at least 300 thousand rubles, but this amount should not produce any royalties. Entrepreneurs whose income is more than 300 thousand rubles, must transfer to the Fund of 1% of the "sverkhvysokie". For example, the income of the entrepreneur for the year 2015 amounted to 2.5 mln. R. Then PI must also be listed in the FIU 22 thousand. ((2500000-300000))*1%.

But there is a set limit. The maximum contributions in 2015 will reach 148 866,4 R. (8*5965*26%*12).Such contributions shall be paid by the entrepreneurs with an annual income equal to or above of 12.43 million rubles.

BCFs for payment to the pension Fund in 2015

The frequent changing of the CSC is another "headache" for businesses. If KBK is specified in the payment incorrectly, it serves as a basis for the FIU did not count the payment. Then the owner threatened penalties for unpaid in time, the tax.

In 2015 CSC will not change:

- 392 1 02 02140 06 1000 160 – KBK insurance contributions to the pension Fund;

- 392 1 02 02101 08 1011 160 – KBK for contributions to the HIF.

What you need to pay contributions to the pension Fund

Fixed contributions to the pension Fund and HIF in the amount of 22261,38 R. should be paid by the end of 2015. It is better to make payments on a quarterly basis to reduce upfront payments in the framework of STS and GTS, or UTII. But the law is not allowed to do it in one payment at the end or the year.

Additional payment in the amount of 1% of the revenue of the excess amount you must pay before 1 April. But you can also make contributions during the year.

Is the advice useful?