Insurance premiums of an individual entrepreneur

Recently, the government of the Russian Federation has seriously begun to think about the current situation in the country. The problem is that individual entrepreneurs pay their employees wages in an envelope. And the main reason for this is that the insurance premiums of an individual entrepreneur are very high. Some of the representatives of the government, defending the interests of individual entrepreneurs, proposed the reduction of the single social rate. Tax.

The main task of the unified social tax is the mobilization of funds so that citizens can receive pension, social security and medical assistance. However, the law of the Russian Federation "On the Unified Social Tax" was abolished in 2010, and now the insurance premiums of the individual entrepreneur must be paid to the same Pension Fund (PFR), Social Insurance Fund (FSS) and, of course, to the Mandatory Medical Insurance Fund Federal or territorial).

Payers of the unified social tax include individual entrepreneurs and organizations that pay salaries to their employees under an employment contract for the work performed.

Calculation of insurance premiums is carried out in relation to certain standards. The rate depends on the amount of profit received for a certain period of time.

Pension contributions or insurance contributions to the PF of the Russian Federation make up 26% of the minimum wage. The monthly pension contribution level is equal to: the minimum wage level (4611 rubles) is multiplied by the pension contribution rate (26%). Thus, we will receive a sum of 1198.86 rubles. Pension contributions are income of the Pension Fund. In the process of their accumulation, the budget of the PF is formed. The Pension Fund provides pensions for 40 million Russian pensioners and 20 million beneficiaries. In recent years, non-state pension funds have become very popular, which operate on a commercial basis. NPFs are very popular in the US and the European Union (especially in France). These organizations provide a more attractive opportunity to provide old age with cash assets, rather than state pension funds.

The FSS was established with a view to obtaining compulsory social insurance. Insurance, which is the legal right of Russian citizens. Insurance premiums of an individual entrepreneur in this fund are paid at a rate of 2.9% of the same minimum wage. If we calculate the size of the insurance premium in the FSS according to the scheme for calculating the insurance premium in the PF, we will get 133,719 rubles. The FSS pays compensation to people in case of disability or in case of unemployment.

The MHIF is established to finance the medical care of citizens. Individual entrepreneurs pay contributions to this fund at a rate of 5.1%. When calculating the monthly insurance contribution to the MHIF, we received 235,161 rubles. Here such insurance premiums of the individual businessman exist in the Russian Federation.

Correct and timely payments of all taxes and fees will help you as a businessman to avoid many problems while managing your business.