Do they pay a pension for simplified taxation. Choice of taxation system. IP rights to pensions

According to Russian legislation, every citizen of the state who has reached retirement age, is entitled to receive .

An individual entrepreneur can also count on certain payments from the state: . However, its size can be increased if the entrepreneur complies with certain standards.

An entrepreneur can apply for a pension if two conditions are met:

1. reaching a certain age for IP (60 years for men, 55 for women);
2. minimum (at least 7 years);
3. minimum as an individual entrepreneur (at least 9 years).

The size for entrepreneurs depends on the following factors:

• the amount of insurance premiums;
• the duration of the time period for which insurance contributions were made.

In addition, upon reaching entrepreneurs can spend their pension every year.

It is reindexing that in most cases determines the size future pension IP.

How is the pension calculated?

An entrepreneur's retirement pension today consists of three parts:

• fixed (basic);
• labor;

The basic part of the pension is due to all categories of citizens of the Russian Federation, including entrepreneurs. She happens to be social guarantee paid out of regular taxpayer contributions and federal budget funds and in 2017 is 4558.93 rubles.

The insurance part of pension payments of individual entrepreneurs in old age is the amount pension savings in the account of the insured person at the time of registration of the pension in relation to the number of months in the expected period for calculating pension payments.

The monthly salary of an individual entrepreneur Ivanova, according to accounting documents, in the period from 2002 to 2012 was 10 thousand rubles.

For the entire period, she received 10,000 * 10 years * 12 months = 1,200,000 rubles. 22% of all wages Ivanova (her insurance premiums) - 264,000 rubles. Dividing this number by 228 months, we get 1157 rubles. Thus, insurance part the pension of an individual entrepreneur Ivanova is 1157 rubles.

IP Petrova decided to retire when she reached the age of 55. At that moment, the amount of her pension capital amounted to 337,743 rubles.

Dividing this number by 228 months, we get 1481 rubles.

The funded part of the IP pension is formed from the voluntary contributions of the entrepreneur. Its size is determined by dividing the corresponding part of the citizen's pension savings by the number of months in the expected period of accrual of pension payments.

IP Ivanova with a monthly salary of 10,000 rubles for 10 years of official work earned 1,200,000 rubles. 6% of voluntary contributions from this amount amount to 72,000 rubles.

Dividing 72,000 by 228 months, we get 315 rubles.

IP Petrova at the time of her retirement accumulated on her pension account contributions to the funded part of her pension in the amount of 9,600 rubles.

Dividing them by 228 months, we get 42 rubles.

Pension for individual entrepreneurs - changes in 2017

Key changes in pension legislation this year, they touched directly working entrepreneurs receiving a pension last year.

From February 1, 2016, the insurance part of their pension is not subject to indexation. That is why the Pension Fund will conduct monthly checks on the fact of registration of working entrepreneurs - recipients of old-age pensions.

In 2017, these changes are relevant.

Pensions of unemployed pensioners in 2017 compared to the previous year will be increased on February 1 by 5.4%, and in April - by another 0.4%, in total - by 5.8%.

How to make pension payments?

The procedure for individual entrepreneurs has no differences from the registration of a pension by citizens working for hire. The only condition is that it is issued independently, while the design labor pension hired workers engaged, as a rule, the accountant of the enterprise.

Required documents:

1. passport;
2. work book, if the individual entrepreneur worked for hire. In cases where to provide to the Pension Fund work book not possible, you must have employment contracts and other documents confirming the fact of employment;
3. certificate from the Pension Fund of the Russian Federation on the transfer of insurance pension contributions;
4. other documents. For example, a marriage certificate for women who changed their last name, a military ID for those who military service etc.

The required package of documents, together with an application drawn up in free form, must be submitted to the Pension Fund at the place of registration of a citizen as an individual entrepreneur. The application can be submitted before the retirement age, but no more than 30 days before it.

Within 10 days, its employees check the documents and make a decision on the appointment of a pension or denial of it.

In case of a positive decision, the pension will be calculated in the next calendar month.

Hello! In this article we will talk about the pension of individual entrepreneurs.

Today you will learn:

1. How does an individual entrepreneur's pension differ from an employee's pension;
2. How can an individual entrepreneur calculate his future pension approximately and what can be done to increase it;
3. How to apply for an IP pension.

Sooner or later, every person individual entrepreneur is no exception - he thinks about his life after the end of his career, namely, about retirement. Good news – minimum pension in our country, so far it is supposed to be for everyone, and for the unemployed, and even more so for individual entrepreneurs. Not all entrepreneurs know how their pension will be formed, and what needs to be done to receive it. We will talk about this in our article.

Features of the pension for IP

An individual entrepreneur regulates his relations with the FIU independently. He is obliged to register with the Pension Fund no later than one month after and deregister three days after. An individual entrepreneur also pays contributions to the Fund for himself - his pension will depend on them.

You can pay pension contributions in part, or once a year, but no later than last day year, otherwise a fine will be imposed.

Thus, the pension of an individual entrepreneur does not depend on salary, but on a fixed pension payment and an additional 1% of the amount in excess of 300,000 rubles, which individual entrepreneurs are required to pay annually to the Fund.

The minimum pension amount that a self-employed individual entrepreneur (without employees) contributes to the Pension Fund for 2018 is 26,545 rubles. We remind you that contributions in 2018 do not depend on + 1% of income over 300,000 rubles. The law also provides for a maximum limit. So, in 2018, the total amount of individual entrepreneur contributions to the Pension Fund cannot exceed 212,360 rubles.

If an individual entrepreneur, in addition to entrepreneurial activity, also works for hire, then the payments made for him by the employer are added to those that he makes independently.

An individual entrepreneur can start receiving a pension upon reaching a certain age (55 or 60 years for women and men, respectively), necessary insurance experience(9 years - in 2018). If an individual entrepreneur is forced to stop his activities for a number of reasons, he has the right to apply for early retirement. It is paid to men from 58 years old and women from 53 years old with 25 and 20 years.

Calculation of pension for individual entrepreneurs

It has always been daunting task even for experienced accountants, and after the reform three years ago, everything became even more complicated. Only the Pension Fund can accurately calculate all the coefficients, because only they know many of the nuances. There is a convenient online calculator on the Fund's official website, but in order to know what our pension will depend on, let's try to figure out the calculation process ourselves.

How is the pension formed?

The pension of each citizen of the Russian Federation is the sum of three components:

1. Basic – minimum amount accessible to all citizens, regardless of their seniority and type of activity.
2. Insurance- addition to the base, depends on the individual indicators of the citizen. This part is indexed periodically.
3. Cumulative- can be formed at the initiative of a citizen. It is not indexed. It was assumed that citizens born after 1967 would be able to accumulate it through non-state funds, but from 2014 to the present, it has been frozen.

Individual pension coefficient

The pension is calculated according to the number pension points, otherwise - individual pension coefficients (IPC). Their total number is subject to seniority, age and other indicators. To receive an IP pension, it is necessary to have more than 13.8 points in 2018. Every year, the pension coefficient increases by 2.4, and by 2025 it will be 30.

A maximum of 10 points can be earned in one year.

Most the right way increase your future pension now – accumulate more pension points.

This can be done in the following ways:

1. Increase the length of service, that is, work after reaching retirement age. For late retirement, bonus factors are added to the calculation formula.
2. Earn extra points for military service, child care and others.

How is the pension for an individual entrepreneur calculated?

The pension is calculated according to the formula: number of points * point value + fixed part

Pension in 2018 = IPC * 81.49 + 4,982.90

But the most difficult step in calculating the pension for individual entrepreneurs is the calculation of the IPC. In order to calculate everything correctly, it is better to submit a request to the FIU itself.

Less reliable, but the easiest way is to use the calculator on the official website of the Pension Fund. However, on the calculator page, its creators warn that the main purpose of the service is to give an approximate idea of ​​​​the future pension, but in no case to find out its exact value.

Let's experiment and calculate using online calculator pension for IP Sidorov. He was born in 1970 and plans to retire in 2030. He did not serve in the military and was not on parental leave. Let's say that he registered as an individual entrepreneur in 2000 and plans to continue his activities until retirement. We will indicate the annual income in the amount of 720,000 rubles. In total, for 30 years of service, he receives 30.13 pension points and claims a monthly pension of 30.13 * 81.49 + 4,982.90 = 7,438.19 rubles. Please note that the calculation is approximate in 2018 settlement prices. By the time the individual entrepreneur retires, the components of the calculation will be indexed by adjustment factors.

For comparison, let's calculate the pension for IP Sokolova, who, in addition to the same 30 years of entrepreneurial activity with an annual income of 72,000 rubles, worked for another 5 years as a hired worker with an official salary of 20,000 rubles and combined this work with entrepreneurship for 5 years. Sokolova raised three children and agrees to retire 5 years later than the allowed age. Such a heroine will receive approximately 108.41 points, and a pension in the amount of 18,791.43 rubles.

Here is the calculation procedure:

Since IP Sokolova did not immediately apply for a pension, but only after 5 years, she is entitled to premium coefficient , which is established by law depending on the delay in the moment of registration of the pension. In our case - 5 years - the premium coefficient is 1.36.

Let's repeat again premium coefficient - this is a kind of bonus that increases the size of the fixed settlement component, as well as the cost of accrued points.

Thus, the future pension of IP Sidorova will be as follows:

(4,982.90 * 1.36) + (108.4 * 81.49 * 1.36) = 6,776.74 + 12,014.69 = 18,791.43 rubles

The procedure for applying for a pension for an individual entrepreneur

The procedure for applying for a pension for individual entrepreneurs does not differ from the procedure provided for employees. The only difference is that in the latter case, an accountant from the employer is more often involved in this, in the first case, the individual entrepreneur himself.

The entrepreneur will have to submit documents to the PF in person or by registered mail, a month before the expected start of receiving a pension.

The standard package of documents includes:

• Passport;
• Marriage certificate for those who changed their surname after the wedding;
• Employment history;
• Certificate from the Pension Fund of the Russian Federation on the transferred contributions;
• Documents that affect the change in pension points (for example, a military ID, a child's birth certificate, and others).

Verification of documents takes about ten working days. If the Fund gives a positive answer, then from the next calendar month the accrual of pensions will begin. In case of refusal, the documents are returned to the applicant.

Conclusion

It is still difficult to say how pensions for individual entrepreneurs will be calculated in the future, what will happen to pension system and overall budget Russian Federation. The deficit of the pension fund has already passed the value of 300 billion rubles. About whether it will work funded part One can only guess what the retirement age will be in ten years.

Opening a sole proprietorship after retirement is not a problem. There is time and a desire to change something in your life, and you need to use this time and desire. By the way, in many European countries pensioners who open own business receive significant government support. What does this process look like in Russia and what nuances should be taken into account when preparing documents?

Choosing a taxation system

A pensioner can open an IP at any time, and the system and procedure for providing it are no different from standard procedure, which is passed by all citizens of Russia. On initial stage you need to decide what exactly you want to do, and.

Let's briefly talk about taxation systems ( detailed information You can find out by clicking on the links to our articles):

1. (main taxation system) - here the bases are VAT and.
2. (simplified taxation system) - its application obliges the entrepreneur to pay taxes in the amount of 6% of total income or 15% of the difference between income and expenses.
3. - To implement such a tax payment system, a pensioner acquires a patent authorizing the implementation of a certain type of activity.
4. - a single tax applied on a certain type of activity. Paid in accordance with physical indicators. It may depend on the size of the trading area occupied or on the number of seats in the vehicle for passengers.

An individual entrepreneur-pensioner is not exempt from taxation, and from the first day of the existence of his business, he must pay taxes at a fixed rate provided for by the tax legislation of the Russian Federation (Article 6 of Federal Law 167-F3).

The procedure for registering an individual entrepreneur for a pensioner

The procedure for registering an individual entrepreneur can take a lot of time and effort for an elderly person. If a pensioner is not able to apply to the tax service on his own, he can use the services of consulting companies.

If you decide to act independently, in the tax office you need to:

• view the directory;
• choose the planned activity;
• competently provide for its directions in the future (in order to avoid additional costs when replenishing this list);
• fill out an application (according to form No. 21001, which we download on the website of the Federal Tax Service);
• collect a package of documents (TIN, original and copies of the passport, receipt of payment of state duty).

The term for consideration of documentation by the tax service is 5 working days. After this period, you will receive a certificate of registration or.

The term for consideration of documentation by the tax service is 5 working days.

Registration of individual entrepreneurs in 2017 remained the same, there were no special changes. However, there is news for all unregistered entrepreneurs. Since 2016, citizens engaged in the provision of paid services without registering an individual entrepreneur can legalize their activities and take. But only individual entrepreneurs on the simplified tax system and the patent taxation system (PSN) will be able to use this right.

Are there benefits?

Russian tax legislation does not provide benefits to pensioners who have issued an IP. In addition to contributions to the treasury, they must conscientiously pay taxes to the Pension Fund and the Social Insurance Fund ().

positive side registration of an IP is that the pensioner receives a legal pension throughout the entire activity, which will grow over time (due to the payment of insurance premiums).

All pensioners who are individual entrepreneurs have the right to recalculate the insurance amount of labor pension annually, taking into account all the amounts of insurance premiums received on their personal account.

The dangers of a fictitious IP

Today, it is not uncommon for young people to open an IP for their elderly relative, hoping for benefits, and then evade paying taxes. Every pensioner should know that the state does not provide any special benefits for him. Fictitious execution of an IP for a pensioner and his ignorance do not exempt him from paying taxes and liability before the law.

In case of tax evasion, violation of obligations to the state or counterparties, an individual entrepreneur is obliged to pay off the debt with his personal property, as well as to incur liability in the form of a fine, forced labor, a ban on the right to engage in activities, up to imprisonment (Criminal Code of the Russian Federation, Chapter 22, Art. 199).

Fictitious execution of an IP for a pensioner and his ignorance do not exempt him from paying taxes and liability before the law.

Opening an IP gives the pensioner a number additional features. The status of an entrepreneur allows him to use the property right in acquiring any real estate, increasing his capital, and also to transfer property by inheritance. In addition, a pensioner, if desired, can simultaneously work at several enterprises or engage in intellectual activities.

Age is not a barrier to business. Whatever business you open after retirement, remember to pay your taxes on time. Study the legislation and calculate your options. It is better to know exactly your rights and obligations than to refer to ignorance and pay fines at the time of problems.

Regardless of what tax scheme the entrepreneur works on, he is obliged to pay contributions to insurance funds.

Mandatory insurance premiums

Where there are employees, employers are required to pay insurance premiums to the so-called off-budget funds. There are only three of them. First of all, these are the pension fund, abbreviated PFR, the compulsory medical insurance fund - FFOMS and the social insurance fund - FSS.

The entrepreneur does not have a salary, but he must pay insurance premiums to these funds. Moreover, even if there is no entrepreneurial activity and a person does not receive income. For example, someone registered as an individual entrepreneur and submits zero declarations. In this case, he does not pay taxes, but quarterly or annually he pays contributions.

The only difference between individual entrepreneurs in paying these contributions and paying them in the presence of hired employees is that they do not have to pay to the insurance fund. This is due to the fact that sick leave entrepreneurs are not paid.

The amount of contributions changes every year and grows all the time. If earlier these contributions had a fixed amount, then since 2014 they have also become dependent on profits. That is, if at the end of the year the profit exceeds 300 thousand rubles, then everything above this amount is subject to 1% tax. True, there is a ceiling, which is achieved with an income of 13 million rubles.

Right to a pension

Since the entrepreneur pays contributions to the PFR, it means that he can receive a pension when he reaches the appropriate age. In addition, you must have at least five years of insurance experience.

The period of time during which insurance premiums were paid for a person is called insurance experience. Moreover, it does not matter whether he paid for himself, or the employer made deductions from wages. Sick leave, decrees, etc. are also taken into account.

If the amount of deductions to off-budget funds increases annually, then the question arises of the size of the future pension of the entrepreneur. Today, this is bad. The pension of an individual entrepreneur may be less than that of a person who has never worked at all and has not deducted anything anywhere.

Upon reaching retirement age, he will be assigned social pension, somewhere in the region of six thousand rubles, for today. The entrepreneur, through complex calculations, gets less. You can find out the exact amount by contacting your pension fund.
This is due to the fact that for entrepreneurs, insurance premiums are calculated based on minimum size wages. And the size of the pension depends on how much money per person goes to the pension fund.

Some entrepreneurs are also employed. They will do better with pensions, since all contributions are taken into account, both for themselves and those made by the employer.

Those who are engaged in entrepreneurial activities can take part in the program state co-financing pensions. That is, to pay 12 thousand rubles annually and the state will add the same amount. This is for everyone to decide for themselves. It may be more profitable to invest in housing and then rent it out, thereby receiving additional income.

As for non-state pension funds, it is unlikely that due to them it will be possible to significantly affect the situation in better side. Just relying on them is too big a risk.

Therefore, any entrepreneur should think now about what he will live on in retirement. It will be great if your business allows you to get assets that will provide you with a comfortable old age in the future.