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Contributions to FIUs for IP on a patent in 2018

In 2018, changes in the legislation affected the sphere of individual entrepreneurship. Contributions to the FIU under the patent system of taxation require each individual entrepreneur to pay, according to Article 346.48 of the Tax Code.

Contributions are divided into:
Fixed payments paid by the FIU and then distributed to pension and health insurance;
Payments to the Pension Fund calculated at a 1 percent rate of the amount exceeding 300,000 rubles of the entrepreneur’s annual income.
Until 01/01/2018, the value of fixed payments depended on the amount of the minimum wage — the minimum wage, approved annually at the government level.

Fixed payments in the FIU SP “for themselves”

From January 1, 2018, it was decided to significantly increase the minimum wage; first up to 9489 rubles. and then even more. If the methodology for calculating fixed payments remained the same, entrepreneurs would have to pay much more than a year ago. Therefore, the government refused to bind to the minimum wage and assigned constant amounts.

As a result, for 2018 the following amounts of fixed insurance contributions to the FIU were determined:
For compulsory pension insurance – 26,545 rubles;
For compulsory medical insurance – 5,840 p.
Total entrepreneur must pay 32 385 p. This is the money that an entrepreneur pays regardless of his income. You can pay in one amount at the end of the year (until December 31) or quarterly in installments.

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Payment of 1% of the amount of annual income over 300 thousand rubles for individual entrepreneurs on a patent

Recall that the deadline for paying this 1% is until July 1, 2018.

In the case of the patent system, the situation is as follows.

To determine the amount of contributions at a rate of 1% for an individual entrepreneur at PSN, the potential annual income is taken into account. If it is more than 300 thousand rubles, then you will have to pay 1% from this difference. If real income exceeds potential, it is not taken into account when calculating additional contributions. If the potential income to be received indicated in the patent is less than 300 thousand rubles, then an additional contribution of 1% is not paid.

Reduced premium rates for employees with employees

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For individual entrepreneurs at PSN in 2018, reduced deductions for employees are applicable. The number of employees with PSN should not exceed 15 people. Insurance contributions for employees of the IP are paid only to the Pension Fund in the amount of 20% of the accrued wages of employees. Payments to the FSS / FFOMS for workers are not made.

At the same time, the usual amount of contributions is established for entrepreneurs engaged in the following activities:
Lease or rental of premises, land.
Catering services in rooms with various sizes.

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