Details for payment of fixed payments IP. Individual insurance premiums

Individual entrepreneurs pay contributions to the Pension Fund to extra-budgetary funds from payments of their employees and contributions from income from their activities for compulsory pension and health insurance.

Payment of insurance premiums to the Pension Fund for different types insurance is carried out by individual entrepreneurs using various payment documents, which are sent to the bank indicating the corresponding accounts and budget classifier codes (KBK).

Insurance premiums an entrepreneur who has no employees consists of a fixed part in the Pension Fund and the Federal Compulsory Medical Insurance Fund, if the income does not exceed 300 thousand rubles for the reporting period. If the established amount is exceeded, the individual entrepreneur pays +1% above the tariff amount.

In 2016, the fixed amount of contributions to the compulsory pension insurance account is 19,356.48 rubles; towards compulsory medical insurance – 3796.85 rubles. They must be paid by December 31, 2016. If the income is higher and the fixed payment increases by 1%, the additional amount must be paid before April 1, 2017. Don't forget that this year there are new BCCs for paying dues.

How to pay contributions to the Pension Fund of Individual Entrepreneurs?

There are two ways to pay contributions to the Pension Fund:

By bank transfer from an individual entrepreneur's current account, if the entrepreneur has his own current account. To do this, you need to create a payment order to transfer money from your account to the territorial branch of the Pension Fund. IN payment order you must specify:

name of the insured;

subject of the place of residence of the individual entrepreneur;

that the transfer is made to pay insurance premiums;

select a payment category in 2016: on account of compulsory pension insurance within the tariff limits, 1% on account of compulsory pension insurance in excess of the established income limit, on account of compulsory medical insurance (form a separate order for each category) indicating a separate BCC;

indicate the OKTMO code (can be found on the Federal Tax Service website);

indicate IP details;

indicate the payment amount and generate a payment order.

You can pay in cash through a bank using a receipt for payment to the Pension Fund of Individual Entrepreneurs. It is called form No. PD-4. In the receipt to the Pension Fund for individual entrepreneurs in 2016, the following data must be indicated:

Full name of the payer (individual entrepreneur, lawyer, notary);

Payer's address;

payer's TIN;

OKTMO code;

Registration number in the Pension Fund of Russia;

Recipient's name and details;

Budget classification code KBK;

Bank name;

Name of payment;

Payer status;

Payee's account number;

Payment amount;

Date and signature of the payer.

Individual entrepreneurs often have the question of what to write in the PD-4 (tax) form as the payer status. If for a payment order the status of the payer of insurance premiums for both individual entrepreneurs and organizations is unambiguous - 08, then for the form PD-4 (payment by an individual) a separate status of individual entrepreneur is not assumed; from the list of taxpayer statuses you can select 24 (individual, payer of insurance premiums ). We asked a question at the capital branch of the Pension Fund of the Russian Federation, and received an answer that in the form PD-4 it is also possible to indicate the status of taxpayer 08. It is curious that the service on the Pension Fund of Russia website, where you can fill out a receipt for an individual entrepreneur in the Pension Fund of Russia, when filling out information for payment, does not indicate the status of the payer . But, as the Pension Fund assured us, indicating status 08 will not be a mistake.

Receipt for payment to the Pension Fund of the Individual Entrepreneur. Sample

To make it easier to prepare a receipt for an individual entrepreneur in the Pension Fund in form PD-4 when paying contributions without a current account, you can use the following example:

Please note that different payments are assigned different BCCs, and a fixed payment within the BCC limits is different from the payment of an additional 1% contribution.

In 2016, in receipts to the Pension Fund for individual entrepreneurs we indicate:

392 1 02 02140 06 1100 160 – fixed payment within the income limit of 300 thousand rubles;

392 1 02 02140 06 1200 160 – 1% of income exceeding 300 thousand rubles.

392 1 02 02103 08 1011 160 – payment to the FFOMS.

The payment to the FFOMS is 3,796.85 rubles, to the Pension Fund of the Russian Federation within 300 thousand income - 19,356.48 rubles.

We pay 1% on income over 300 thousand rubles, but not more than 158,648.69 rubles.

Important point!

Starting from January 1, 2017, the acceptance of these payments will be transferred to the management of the tax authorities (FTS). Accordingly, this instruction will become obsolete as of January 1, 2017. Please take this point into account. Details, KBK, payment recipient will change...

But if you buy an accounting program (I strongly recommend it!), then all these changes will be taken into account by the developers of such programs. All you have to do is generate updated receipts and not bother yourself with unnecessary information :)

Good afternoon, dear entrepreneurs!

There is often a situation where you urgently need to pay contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. And there are no receipts for cash payments at hand.

What to do in such a situation? Compile them manually in Excel? If you do it manually, then many questions immediately arise:

1. What to write?
2. Where can I get the details of the Pension Fund and the Federal Compulsory Compulsory Medical Insurance Fund?
3. Which BCC should I indicate?
4. And many other questions that baffle even experienced entrepreneurs!

Therefore, it is much more convenient to use the wonderful online service from the Russian Pension Fund itself, which is located on their official website.

Of course, if you have a program accounting, then such payments (and receipts for cash payments) are easily generated in such programs. But let’s assume that we don’t have such a program...

Important: after March 28, 2016, the type of this receipt may change as new rules for their execution are introduced. Accordingly, the pictures from the instructions may differ.. But the essence should remain the same: we carefully read the service instructions from the Federal Tax Service and carefully fill out the data for our individual entrepreneur.

Better yet, do this: buy an accounting program in which these receipts are updated by the developers.

Let's consider a specific situation

Suppose an individual entrepreneur without employees decides pay your mandatory contributions in full for 2016.

Let our individual entrepreneur have no income for 2016, which means he should not pay an additional contribution if the annual revenue exceeds 300,000 rubles. Our individual entrepreneur wants to pay mandatory contributions in cash through a branch of SberBank of Russia.

In this case, our individual entrepreneur must issue two receipts for payment in cash at the bank:

1. 1. To pay the mandatory contribution to the Pension Fund = 19,356 rubles 48 kopecks
2. 2. To pay the mandatory contribution to the FFOMS = 3,796 rubles 85 kopecks

Step No. 1: Fill out a receipt for the mandatory contribution to the Pension Fund

And we see a page with many fields to fill out manually. Don’t be alarmed, you just need to carefully place the “checkmarks” in the right places, and everything will work out.

Consider filling out a receipt for "IP Ivanov Ivan Ivanovich" from Moscow. Naturally, you must fill in your details =)

It is extremely important to tick the right boxes here. Otherwise you will pay in the wrong place!

We select the following options (see picture above):

• Policyholder;
• Choose your city;
• Payment of insurance premiums;
• Payers of insurance premiums who do not make payments and other remuneration to individuals: individual entrepreneurs (including heads of peasant farms); lawyers; notaries engaged in private practice; arbitration managers; individuals engaged in private practice and who are not individual entrepreneurs;
• insurance contributions (penalties, interest, fines) for compulsory pension insurance in a fixed amount, credited to the budget of the Pension Fund Russian Federation for the payment of an insurance pension (calculated from the amount of the payer’s income, not exceeding the income limit established by Article 14 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Fund health insurance")

And in the drop-down list at the very bottom of the page, select “Contributions”

• OKTMO (check with your tax office)
• Full name Be sure to write (IP) in brackets (see picture above)
• Full address with postal code!
• Registration number in the Pension Fund (it is in the letter that the Pension Fund sends after registering an individual entrepreneur)

We indicate the amount of contribution to the Pension Fund. In our example, the individual entrepreneur wants to pay a contribution to the Pension Fund at once, for the entire year 2016. Let’s write this amount: 19,356 rubles. 48 kopecks.

Often, beginning entrepreneurs get lost because they don’t know where to get OKTMO.

It’s okay, click on the hint and find out OKTMO using a special service from the tax authorities:

Naturally, in our example we used fictitious data from a certain I.I. Ivanov. All coincidences are random!

Unfortunately, the screenshot is not very good good quality. But when printing to a printer, everything is clearly visible.

2. Receipt for FFOMS

We made the first receipt for payment to the Pension Fund of Russia, the last one remains. It is intended for payment to the FFOMS and is formed similarly to the previous one.

Having become an entrepreneur, a businessman automatically becomes a taxpayer. Such mandatory payments include fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund. An individual entrepreneur must independently calculate and pay insurance premiums in 2016 for individual entrepreneurs “for himself”. If an individual entrepreneur does not hire employees, then he does not submit a report on payments to the Pension Fund.

We count fixed payments of individual entrepreneurs for themselves

The payment amount changes annually due to increases in the minimum wage. The minimum wage is established by the state by law. This year the amount of payment has changed twice. From 01/01/2016 the minimum wage is 6204 rubles, from 01/07/2016 - 7500 rubles. But when calculating insurance premiums, the amount established from the beginning of the year is taken into account. For an entrepreneur, fixed payments in 2016 have not changed since July 1.

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Move the “sliders”, expand and select “Additional conditions” so that the Calculator will select for you the optimal offer for opening a current account. Leave a request and the bank manager will call you back: he will advise you on the tariff and reserve a current account.

Good day! Today I want to write an article about fixed contributions of individual entrepreneurs in 2016, just before this I wrote an article about the year and we will need it to calculate the contributions that an individual entrepreneur must pay to the Pension Fund of Russia (Pension Fund of Russia) and to the Compulsory Medical Insurance Fund (MHIF).

And so, we will begin to calculate the entrepreneur’s contributions:

Formula for calculating contributions to the Pension Fund and the Compulsory Medical Insurance Fund 2016

Of course, you understand that in order to make any calculations we will need formulas.

Formula for a fixed contribution of individual entrepreneurs to the Pension Fund

Pension Fund contribution = minimum wage * 12 * 26% + 1% of (the amount exceeding the turnover of 300,000 rubles per year), Where:

Pension Fund contribution– directly the amount of the fixed contribution that the individual entrepreneur must pay in pension fund;

Minimum wage

12 – the number of months for which the contribution is paid (in our case we consider per year and therefore 1 year = 12 months);

26% - interest contribution that must be paid by the individual entrepreneur to the Pension Fund;

1% - if the entrepreneur’s turnover exceeds 300,000 per year, then in addition to this amount the individual entrepreneur must pay 1% of the amount that exceeds 300,000 rubles.

It sounds complicated, but when we give examples everything will become clear.

Formula for a fixed contribution of individual entrepreneurs to the Compulsory Medical Insurance Fund

Compulsory medical insurance contribution = minimum wage * 12 * 5.1%, Where:

Compulsory medical insurance contribution– the amount of the fixed MHIF contribution that the individual entrepreneur must pay for the year;

Minimum wage– minimum wage;

12 – number of months (year);

5,1% - the interest contribution that the individual entrepreneur must pay to the Compulsory Medical Insurance Fund.

Now let's calculate how much of the MHIF contribution an individual entrepreneur must pay in 2016:

Calculation of the MHIF contribution for individual entrepreneurs in 2016

Compulsory medical insurance contribution = 6,204 rubles. (minimum wage 2016) * 12 (number of months) * 5.1% (MHIF rate) = 6204 * 12 * 5.1% = 3,796 rubles. 85 kopecks

RUB 3,796 85 kopecks – this is exactly the amount that an individual entrepreneur must pay for 2016 to the Compulsory Medical Insurance Fund.

If you did not start a business from the beginning of the year, then instead of 12 in the formula, substitute the number of months that have passed since the registration of the individual entrepreneur.

An example of calculating an individual entrepreneur's contribution to the Pension Fund 2016

The calculation of the fixed contribution of an individual entrepreneur for a pension fund is made using several formulas and it depends on the total turnover cash entrepreneur for a year.

1. Calculation of the fixed contribution of individual entrepreneurs to the Pension Fund of the Russian Federation when the turnover is less than 300,000 rubles. per year;
2. Calculation of the fixed contribution of individual entrepreneurs to the Pension Fund of the Russian Federation when the turnover is more than 300,000 rubles. per year.

Calculation of the individual entrepreneur's contribution to the Pension Fund of the Russian Federation with a turnover of less than 300,000 rubles.

For example, let’s assume that the annual cash turnover of an individual entrepreneur was 137,000 rubles. (in fact, the amount can be any, the main thing is that it is less than 300,000 rubles.)

We will calculate the entrepreneur’s contributions to the Pension Fund:

Contribution to the Pension Fund= 6,204 rub. (minimum wage 2016) *12 (number of months in a year) * 26%( interest rate Pension Fund for Individual Entrepreneurs) = 6204*12*26% = 19,356 rubles. 48 kopecks

As can be seen from the formula, we do not have 1%, as you understand, due to the fact that this percentage is taken from an amount over 300,000 rubles; according to the condition, we assumed that the turnover was 137,000 rubles.

137 000 < 300 000 (следовательно 1% в формуле просто убирается, точнее он равен 0)

Calculation of the contribution to the Pension Fund for turnover of more than 300,000 rubles.

As an example, let’s assume that the entrepreneur’s annual turnover was 528,100

In this example, calculations of individual entrepreneur contributions to the Pension Fund will look like this:

Contribution of individual entrepreneurs to the Pension Fund of Russia= 6,204 rub. (minimum wage) * 12 (number of months in a year) * 26% + 1% * (528,100-300,000) = 6204 * 12 * 26% + 1% * 228,100 = 19,356 rubles. 48 kopecks + 2,281 rub. = 21,637 rub. 48 kopecks

I think from the calculations everything is visible and understandable.

Fixed individual entrepreneur contribution for 2016

Now it remains to display the amount of the fixed contribution that the entrepreneur must pay in 2016:

Fixed contribution of individual entrepreneurs 2016 = Pension Fund contribution 2016 + Compulsory Medical Insurance contribution 2016

Contribution of individual entrepreneurs to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund turnover less than 300,000

Individual entrepreneur contribution = 19,356 rubles. 48 kopecks. (PFR contribution) + 3796 rub. 85 kopecks (MHIF contribution) = 23,153 rubles. 33 kopecks – this is a fixed contribution to individual entrepreneurs in 2016 for those whose turnover did not exceed 300,000 rubles.

Contribution of individual entrepreneurs to the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund turnover more than 300,000

Let's look at the example we calculated for a Pension Fund with a turnover of more than 300,000 rubles.

Individual entrepreneur contribution = 21,637 rubles. 48 kopecks (PFR contribution for a turnover of 528,100 rubles) + 3,796 rubles. 85 kopecks (MHIF contribution) = 25,434 rubles. 33 kopecks – this is the amount of the fixed contribution of the individual entrepreneur in 2016 for our example.

Maximum Pension Fund contribution for individual entrepreneurs 2016

And indeed there is a maximum amount that an entrepreneur must pay for himself to the pension fund.

The maximum value when calculating the Pension Fund contribution for an individual entrepreneur cannot exceed 8 minimum wages

In 2016, the maximum value of the PFR contribution for individual entrepreneurs = 8 (number of minimum wages) * 6204 (1 minimum wage) * 12 (number of months in a year) * 26% (PFR interest rate) = 8 * 6,204 * 12 * 26% = 154,851 rub. 84 kopecks

I would like to immediately note that now, according to the law, if you do not submit tax reports on time (this applies even to zero taxes), the Pension Fund has the right to demand from you the maximum contribution amount, that is, 154,851 rubles. 84 kopecks !!!

Fixed contribution for individual entrepreneurs (not a full year)

Newcomers often get confused with contributions and pay contributions to the Pension Fund in full, although they did not start their activities from the beginning of the year.

One even asked me whether he should pay the fixed contributions of an individual entrepreneur in full if he was registered and received a certificate of entrepreneurship in DECEMBER.

Of course not, an individual entrepreneur must pay fixed contributions only from the moment he becomes an entrepreneur.

Let’s assume that the individual entrepreneur registered in the month of May, in this case the fixed contributions for him will be as follows:

Contribution to the Compulsory Medical Insurance Fund= Minimum wage * 8 (May, June, July, August, September, October, November and December) * 5.1% = 2531 rubles. 23 kopecks

Contribution to the Pension Fund(turnover less than 300,000 rubles) = minimum wage * 8 * 26% = 6204 * 8 * 26% = 12,904 rubles. 32 kopecks

Individual entrepreneur contributions for less than a year (turnover more than 300,000)

For our special case of a contribution to the Pension Fund when the turnover exceeded 300,000 rubles. and amounted to 528,100 rubles. the calculation will be as follows: minimum wage * 8 * 26% + 1% * (528,100 – 300,000) = 6,204 * 8 * 26% + 2,281 = 15,185 rubles. 32 kopecks

You need to understand that fixed contributions of individual entrepreneurs are not taxes. These are contributions from the entrepreneur for himself to the pension, in order to later receive a pension and for medicine, which is supposedly free with us.

When to pay individual entrepreneur contributions in 2016

An entrepreneur has the right to pay contributions for himself at any time and in any amount, the main thing is that at the end of the year (in our case, 2016) everything is paid, that is, by December 31, 2016.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

This is where I will end the article! As always, with questions in the comments or in the group “

For self-employed people who do not make payments to individuals

A fixed amount of insurance premiums for compulsory pension and compulsory health insurance has been established for you.

How is the income from which 1% is calculated for calculating contributions determined? Those paying personal income tax who apply the simplified taxation system and the unified agricultural tax take into account the income they actually received from business activities. For “imputed” holders, the basis for calculating 1% of the amount of income exceeding 300,000 rubles will be imputed income, for “patent holders” it will be potentially receivable income. For those using several taxation regimes, income from different regimes is summed up.

The procedure for determining the amount of insurance premiums for compulsory health insurance based on the amount of income of insurance premium payers who do not make payments and other remuneration to individuals with income over 300 thousand rubles

If the income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums in Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the amount of the payer’s income exceeding 300 thousand rubles. for the billing period. In this case, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of Federal Law No. 212-FZ increased 12 times (154,851.84 rubles in 2016).

Regulatory legal framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that for the purpose of applying the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the amount of the payer’s income is determined as follows:

1) for payers paying personal income tax (hereinafter - personal income tax) - in accordance with Article 227 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation);

2) for payers applying the taxation system for agricultural producers (unified agricultural tax) (hereinafter referred to as the Unified Agricultural Tax) - in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers using the simplified taxation system (hereinafter referred to as the simplified tax system) - in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers paying a single tax on imputed income for certain types of activities (hereinafter - UTII) - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers using the patent taxation system (hereinafter - PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one tax regime, taxable income from activities is summed up.

In this case, the amount of income of the payer should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the totality of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of potential income to be received during the validity period of the patent (Article 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified taxation system - the amount of income received by him from business activities or from private practice (accordingly, articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers using UTII or PSN are guided accordingly by the amount of imputed or potentially receivable income, the procedure for determining which is established by the Tax Code of the Russian Federation. In this case, the amount of income actually received by payers from business activities does not matter.

As for such taxation regimes as personal income tax, unified agricultural tax and simplified tax system, then, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, one should take into account the amount of income they actually received from business activities or from private practice, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers using the Unified Agricultural Tax or the simplified tax system, respectively, one should take into account income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined on the basis of data provided by the tax authority at the place of registration of the insurance premium payer. If several taxation regimes are applied, then income from activities should be summed up. These rules are established by Part 8 of Article 14 of the Federal Law of July 24, 2009, Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, the territorial bodies of the Pension Fund of Russia form the obligations of payers in the amount of a fixed insurance premium, which is payable in accordance with clause 2 of part 1.1 of Article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers using the simplified tax system are endowed with equal rights and responsibilities and are not considered depending on the object of taxation they choose: “income” or “income reduced by the amount of expenses.” In this connection, the calculation of the fixed amount of insurance contributions for compulsory pension insurance based on the amount of the payer’s income does not depend on the object of taxation under the simplified tax system.

Contributions calculated on income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of the debt using electronic service "Payer's Account".

Self-employed persons must transfer contributions to the Pension Fund budget by payment orders without distribution to savings and insurance pensions. This is due to the fact that the distribution of insurance contributions for funded and insurance pensions is carried out by the Pension Fund on the basis of individual personalized accounting information and the pension option chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, if their income for the billing period exceeds the income limit (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount in two payment orders:

Fixed size RUB 19,356.48 (2016) at KBK 392 1 02 02140 06 1100 160 and

1% of the excess amount at KBK 392 1 02 02140 06 1200 160, but not more than RUB 154,851.84.

The amount of insurance premiums cannot be more than the value determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums, increased by 12 times (with the exception of heads of peasant (farm) farms) .

For heads of peasant farms, a special procedure has been established for the payment of insurance premiums, according to which heads of peasant farms pay insurance contributions to the Pension Fund budget in a fixed amount for themselves and for each member of the peasant farm. In this case, the fixed amount of the insurance premium is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the tariff of insurance contributions to the corresponding state extra-budgetary fund established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the peasant farm, including the head of the peasant farm.

IMPORTANT! For the self-employed population from January 1, 2016, for the purpose of separate accounting of insurance premiums, changes were made to the codes of subtypes of budget income for the KBK, used for paying insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer’s income, not exceeding the income limit;

Calculated from the amount of income of the payer received in excess of the income limit (1%).

New BCCs have been introduced for the payment of insurance premiums for compulsory health insurance in a fixed amount.

KBK for the payment of insurance premiums, penalties, interest, fines for compulsory pension insurance in a fixed amount, credited to the Pension Fund budget for the payment of insurance pensions (including for payment of debts for billing periods 2013-2015):

KBK for payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the MHIF budget (including for payment of debt for the billing periods 2013-2015):

BCC for payment of insurance premiums, penalties, interest, fines for compulsory medical insurance in a fixed amount (budget of the territorial fund - for the billing periods 2010-2011 inclusive):

The above BCCs are also applied to repay debt on insurance contributions for compulsory pension insurance in a fixed amount and for compulsory medical insurance in a fixed amount, formed before 01/01/2016, as well as corresponding penalties accrued before 01/01/2016 on such debt ( for the billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums simultaneously belongs to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each basis.

Tariffs for compulsory pension insurance

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e., the last day of payment is the 15th day) following the billing month. If the last day of the period falls on a weekend or non-working holiday, then the end of the period is considered to be the next working day following it. Insurance premiums accrued but not paid on time are recognized as arrears and are subject to collection.

KBC for the payment of insurance premiums for compulsory pension insurance, credited to the payment of an insurance pension:

IMPORTANT! Citizens from among the self-employed population who make payments to individuals provide to the Pension Fund reporting on insurance contributions for compulsory pension and compulsory health insurance, as well as individual personalized accounting information for each insured employee. Reporting is submitted quarterly, before the 15th day of the second calendar month following the reporting period:

• until May 16, 2016 for the 1st quarter of 2016;
• until August 15, 2016 for the first half of 2016;
• until November 15, 2016 for 9 months of 2016;
• until February 15, 2017 for 2016.