Pension deductions of an individual entrepreneur

As you know, the state budget funds for the payment of pensions are formed with the help of the Pension Fund, deductions to which are mandatory for all organizations and individual entrepreneurs. In this article, we will consider the situation with deductions of entrepreneurs (IP).

Having registered as an individual entrepreneur, an individual faces the need not only to pay taxes, but also to transfer mandatory payments to the RF PF. Under the law, each IP is a policyholder for pension insurance. The form of such payments is compulsory and compensated. Pensions are formed from contributions to the pension fund .

Also mandatory are contributions to the FSS (social insurance fund) and MHI (compulsory medical). The amount of all amounts paid out is calculated on the basis of the cost of the year of insurance.

The cost is updated annually according to the Law on Insurance Contributions. Pension deductions are mandatory for an individual entrepreneur. Their size is a fixed amount. An important nuance: pension deductions are paid by the IP even if this year entrepreneurial activity was not carried out. This practice, contrary to common sense, nevertheless, corresponds to the current legislation.

If the activity of the IP has been terminated due to circumstances of insurmountable nature, then it is impossible to pay contributions to the pension and other mandatory funds in court. But if the court does not recognize such evasion of payment of insurance premiums eligible, the debt will be subject to recovery as a court decision.

Pension deductions, being a fixed amount, were 26% of the profit amount for individual entrepreneurs in 2011. For medical insurance - 3.1% (in the federal fund) and 2.0% (in the territorial fund). The amount of fixed payments for 2011 from each individual entrepreneur was 16,159 rubles. 56 kopecks. Similar amounts should be paid by persons whose entrepreneurial activity is in the provision of notarial and lawyer services.

Pension deductions in 2012 are 14,386 rubles. 32 copecks, but already in 2013 this amount will increase significantly. The law, which provides for a significant increase in pension contributions for IP, has already been adopted by the State Duma in final reading, despite the outrage of the public who is dissatisfied with the pension reform project .

Pension deductions for individual entrepreneurs depend on the minimum wage - the minimum wage. In 2012, the minimum wage was 4611 rubles, from January 2013 this amount is increased to 5205 rubles. So pension contributions will grow in any case. In addition, the new formula for calculating the size of a fixed insurance payment implies the introduction of raising coefficients, the amount of which increases annually.

Pension deductions for the year are calculated using the following formula: the product of the minimum wage and the percentage rate of pension contributions (26%) multiplied by 12. The amount of the minimum wage, which itself grows from year to year, will be doubled in calculations for 2013, for 2014 - multiplied by 2.5, for 2015 and further - increased by 3 times. That is, a fixed payment for individual entrepreneurs by 2015 can reach an amount of 49 thousand rubles.

Such a sharp increase in the amount of pension contributions government explains the need to eliminate the growing budget deficit of the FIU, the lack of funds in which is now being filled at the expense of the money coming to the state budget from the sale of raw materials. But shifting the entire severity of pension problems to ordinary payers is not an option.

Many of those who are currently working and paying pension contributions seriously doubt the ability of the state in a few years or decades to provide them with a decent pension. Such doubts are facilitated by vivid examples of misuse of the Accumulated Contributions by the Pension Fund - for the construction and luxurious finishing of new buildings for officials, the purchase of expensive equipment and machinery.