The Department explains in which case an individual entrepreneur is required to submit a “zero” calculation for insurance premiums. Zero calculation for insurance premiums to the tax office Individual entrepreneur submits calculation for insurance premiums

• Does KUDiR include income received by the management organization from property owners in payment for utility services provided to them?
• Should we pay 13% + social contributions for these services that we provide to lecturers?
• If we open an OP in St. Petersburg (in the same place as the head office), do we need to register at the location of each OP or can we choose one tax office?
• Will the amount received from the sale of a fixed asset be taken into account when calculating the right to apply reduced tariffs?
• Are insurance premiums charged on interest paid on loans raised from members of the cooperative?

Question

Is it necessary to submit the ERSV to an individual entrepreneur without employees?

Answer

Businessmen without employees do not report on insurance premiums (clause 1 of Article 419 and clause 7 of Article 431 of the Tax Code of the Russian Federation). True, inspectors began to demand calculations from those businessmen who do not have employees.

Calculation is required in two cases: if an individual entrepreneur is registered with the Social Insurance Fund as an employer or has submitted Form 6-NDFL.

If you do not have employees, then send an application for deregistration to the Social Insurance Fund (Appendix 3 to the order of the Ministry of Labor of Russia dated October 25, 2013 No. 575n). And explain to the tax authorities that you have terminated the employment contracts with all individuals. Attach to the letter copies of orders for dismissed employees and an application to the Social Insurance Fund.

In the second case, explain that in the calculation of 6-NDFL you included individuals who received income. But individuals are not employees; for example, they are landlords. Rental income is not included in the contribution base.

If the individual entrepreneur has employees, submit a calculation of contributions. Suppose you have an employee, but you do not pay insurance premiums for him. For example, an employee is on leave at his own expense or to care for a child up to one and a half years old. In this case, submit the calculation anyway. Employees who receive no income or only receive benefits remain covered. Therefore, in the calculation it is necessary to fill in personal data - full name, INN, SNILS, etc. and the number of insured (letter of the Ministry of Finance of Russia dated March 24, 2017 No. 03-15-07/17273).

One of the most common questions from individual entrepreneurs without employees is whether it is necessary to submit the DAM (and any other reporting for hired employees). The answer is very simple: an individual entrepreneur without employees should not take the DAM, since there is nothing to take.

Since there are no hired employees, there is no need to report. But at the same time, the individual entrepreneur should not be registered as an employer, he should not have concluded civil law contracts (civil contracts).

You also need to remember that an individual entrepreneur in any case must pay mandatory insurance premiums “for himself”, regardless of whether he had any activity or not. Whether you have income or not, you will still have to pay mandatory contributions “for yourself.”

How much to pay?

The full article on mandatory contributions of individual entrepreneurs “for themselves” in 2018 can be found in a separate article:

Do individual entrepreneurs need to submit reports on contributions “for themselves”?

Another one of the most frequently asked questions from beginning entrepreneurs. No no need. All you need to do is pay them on time.

When can they be exempted from paying mandatory contributions?

Please read in another article:

Individual entrepreneurs (IP) are required to annually transfer fixed insurance contributions to the Pension Fund of Russia (Pension Fund of Russia) and FFOMS (Federal Compulsory Medical Insurance Fund).

Insurance premiums from 2018

Starting from 2018, the amount of insurance premiums no longer depends on the minimum wage. Now these are fixed values ​​​​established by law for 2018, 2019 and 2020:

If your annual income exceeds 300,000 rubles, then you must pay another 1% of the excess amount to the Pension Fund, as before. Nothing has changed here. Contributions to the FFOMS do not depend on income.

The maximum contribution amount is now also calculated in a new way. This is now also a fixed value and for 2018 it is equal to 212,360 rubles.

The deadline for paying fixed contributions has not changed - they must be paid before December 31 of the current year. However, the deadline for paying the additional 1% has changed. Now this part of the contributions must be paid before July 1, and not until April 1, as before.

Calculation of insurance contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund until 2017

• Amount of contribution to the Pension Fund = minimum wage * 12 * 26%
• Amount of contribution to the Compulsory Medical Insurance Fund = minimum wage * 12 * 5.1%

where the minimum wage (Minimum Wage) from 07/01/2017 is set at 7800 rubles

Please note that when calculating the amount of insurance premiums, the minimum wage is used, which was set on January 1 of the current year, despite its changes during the year.

Thus, the amount of fixed insurance premiums in 2017 is equal to 27 990 rub.

Also, starting from 2014, upon receipt of income in excess of 300,000 rubles per year, the individual entrepreneur is obliged to pay 1% to the Pension Fund of the Russian Federation on the amount exceeding 300,000 rubles. For example, when receiving an income of 400,000 rubles, 1% must be paid on the amount of 400,000 - 300,000 = 100,000 rubles, we get 1,000 rubles.

In this case, the amount of contributions to the pension fund will not exceed(8 * minimum wage * 12 * 26%). In 2017 this is187,200 rubles, in 2016 - 154,851.84 rubles.

The procedure for calculating insurance premiums for an incomplete year

When paying the insurance premium for an incomplete year (when starting a business activity not from the beginning of the year or when terminating the activity), the amount of the contribution is correspondingly reduced in proportion to calendar days. In this case, the day of registration or the day of termination of activity MUST be included.

History of insurance premiums

Insurance premiums and reduction of tax simplified tax system

An individual entrepreneur who has chosen the simplified tax system (simplified tax system) and the “income” tax regime can reduce the amount of income tax by the amount of insurance premiums paid. Individual entrepreneurs without employees can reduce tax by 100%, with employees - by 50%.

Both annual tax and quarterly advance payments can be reduced. To reduce advance payments, it is necessary to pay insurance premiums in quarterly installments.

If the object of taxation is “income reduced by the amount of expenses”, then paid insurance premiums can be included in expenses.

Responsibility for non-payment of insurance premiums

For late payment of insurance premiums, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each calendar day of delay (clause 6 of Article 25 of Law 212-FZ)

For non-payment or incomplete payment, a fine is provided in the amount of 20% of the unpaid amount or 40% if there is intent (Article 47 of Law 212-FZ).

The debtor has the right to forcibly recover unpaid amounts of insurance premiums along with penalties and fines.

The calculation of insurance premiums in 2019 with zero reporting is drawn up according to certain rules. Let's figure out why this obligation cannot be avoided and what sections of the calculation need to be submitted. Our specialists have also prepared a sample for filling out the zero ERSV.

No one was paid anything - is reporting on contributions necessary?

If your company does not conduct actual activities, does not have employees and does not organize work under civil law contracts (civil contracts), it does not need to pay individuals for work performed. In such a situation, there is nothing to fill out the calculation with - the necessary data is missing.

Find out how to file a zero VAT return.

It will not be possible to completely abandon the preparation of the report - in this case, it is necessary to fill out a zero calculation for insurance premiums (letter of the Federal Tax Service dated April 12, 2017 No. BS-4-11/6940@).

Do not ignore the opinion of controllers, as this may result:

• blocking of the account (letter of the Federal Tax Service dated January 27, 2017 No. ED-4-15/1444), although Ministry of Finance officials do not agree with this (letter dated April 21, 2017 No. 03-02-07/2/24123);
• a fine of at least 1,000 rubles. (Article 119 of the Tax Code of the Russian Federation).

If you were unable to avoid the fine, use the following algorithm when paying it:

• distribute its amount to the budgets of three state extra-budgetary funds;
• issue 3 payment orders;
• transfer each part of the fine to your KBK (letter of the Federal Tax Service dated 05/05/2017 No. PA-4-11/8641).

Find out more about the procedure for transferring the fine by following the link.

The Federal Tax Service issued (and agreed with the Ministry of Finance) an explanation regarding the preparation of an insurance report in the absence of activity at the payer of contributions (letter of the Federal Tax Service dated April 2, 2018 No. GD-4-11/6190@).

According to the position expressed by officials, regardless of the presence or absence of activity, the composition of the calculation is as follows:

• title page;
• section 1: summary amounts of insurance contributions (subsections 1.1 for pension contributions, 1.2 for medical contributions, appendices No. 1 and 2 to section 1);
• section 3: personalized information about insured persons.

In the letter, the tax authorities reminded about the rules for completing the calculation (clause 2.20 of the Procedure for filling it out - read it at the link).

Apply the following algorithm:

• Fill in the cells for sum and quantity values ​​with zeros;
• Cross out the remaining blank spaces.

To avoid technical difficulties with generating a calculation file and sending it via electronic communication channels, it is better to fill out the cells for the BCC.

The nuances of connecting to an electronic reporting system are discussed in the material “How to connect electronic reporting for an LLC?” .

How to submit a zero unified calculation for insurance premiums to the tax office

To pass zero calculation of insurance premiums in 2019 , you will need:

• fill out the calculation form - download it from the link;
• check the correctness of the entered data (find out which ratios to check);
• send the calculation to the tax authorities no later than the 30th day of the month following the end of the quarter (clause 7 of article 431 of the Tax Code of the Russian Federation).

Before filling out the report, please check in advance:

• passport data, full name, SNILS and TIN of the insured persons;
• when entering a surname, pay attention to the presence of the letters “e” and “e” (Soloviev, Vorobyov) - in them, “e” cannot be replaced with “e”, otherwise the inspectors will not accept the calculation.

The scheme of working with zero calculation is practically no different from filling out this report if there are payments to employees - the differences are only in the amount of data entered.

If you already have the skills to fill out RSV-1, RSV-2, RV-3 and 4-FSS, there will not be any particular difficulties, since a single calculation of contributions since 2017 combines them without unnecessary or duplicate information.

Example of zero insurance calculation

Let's look at an example of how to fill out the calculation of insurance premiums in 2019 with zero reporting.

Sigma LLC was formed at the beginning of the year. Its only founder, A.L. Kudryashov, planned to use this company to install plastic windows, which were produced by his other company, Plastic Windows LLC.

All companies were under a single management, accounting and reporting were carried out by a joint accounting department, the staff of which belonged to the company Plastic Windows LLC.

The process of recruiting window assemblers and other technical personnel dragged on, and the first employees on the staff of Sigma LLC appeared after July 1.

The accountant who keeps records for all companies of the founder of Sigma LLC has already filled out a second zero insurance report for this company, using the following scheme:

• to design the title card, he used the registration documents of Sigma LLC;
• for the cells of sections and applications, he used “0” and “-” (except for the TIN and KPP at the top of each completed page and cells with KBK).
• to draw up section 3, he used the personal data of the sole founder-general director (recognized as the insured person).

How he did this, see the sample zero calculation for insurance premiums for 2019 .

Results

Filling out a zero calculation for insurance premiums is mandatory even if there are no indicators. To fill out the cover sheet for calculating insurance premiums in 2019 with zero reporting, standard data about the company is sufficient. Place zeros in the cells of sections 1 and 3, intended for summary and quantitative indicators, and cross out the remaining empty spaces.

It is better to fill in the fields for the BCC, otherwise difficulties may arise with the generation of an electronic insurance report.

This calculator is designed to calculate the amount of fixed insurance premiums of individual entrepreneurs “for themselves” for compulsory health insurance and compulsory medical insurance in 2019. The service is absolutely free and allows you to calculate insurance premiums for a full and partial period.

Who pays

All individual entrepreneurs must pay insurance premiums, regardless of whether they operate, whether they make a profit, whether they have employees and what taxation system they are on.

How are they calculated?

Since 2018, the procedure for calculating insurance premiums for individual entrepreneurs has changed significantly. The minimum wage is no longer used at all. Instead, the law (Article 430 of the Tax Code of the Russian Federation) establishes special fixed amounts of contributions. In 2019, the amount of contributions for compulsory pension insurance (MPI) is 29,354 rubles, for compulsory medical insurance (CHI) - 6,884 rubles.

In addition to fixed contributions, individual entrepreneurs are required to pay an individual contribution if income in the current year exceeded 300,000 rubles: 1% x (all income for the year - 300,000 rubles).

Payment deadlines

Fixed individual entrepreneur contributions for compulsory health insurance and compulsory medical insurance must be paid no later than December 31 of the current year.

The individual contribution of individual entrepreneurs with income over 300 thousand rubles can be paid at your choice: before December 31 of the current year (then they can be applied as a deduction only in the current year), from January 1 to July 1 of the next year (then as a deduction they can be applied can only be applied next year).

Free consultation on individual entrepreneur taxes

KBK

The BCC for the payment of insurance premiums did not change in 2019. Contributions for compulsory health insurance are paid to the BCC - 182 1 02 02140 06 1110 160, and contributions for compulsory medical insurance to the BCC - 182 1 02 02103 08 1013 160. At the same time, the contribution to compulsory health insurance and payment from income over 300,000 rubles (1%) in 2019 are paid to the same BCC.