What is the procedure for payment of fixed premiums for SP? What documents must be presented? Similar questions of interest to many individual entrepreneurs.
Fixed premiums, assigned IP, be sure to pay. There is a defined benefit rates, which are calculated by special formulas, which must take into account the annual income of the entrepreneur. The insurance premium will be transferred to the pension fund and FFOMS, FSS. All fixed contributions are governed by the laws of.
In that case, if you are a sole proprietor, you should be ready for so, you need to pay fixed premiums under the legislation of our country. Besides, sometimes there is a saying: premiums FE "for himself". What is this notion, how to deal with them a beginning entrepreneur?
Insurance premiums FE "for himself": what is it
there is Federal Law of 24.07.09 № 212 and it spelled out the possibility of payment of three types of insurance contributions "for myself", which applies to IP. for 2013 g. the total sostavlyaet35 664, 66 rub. They are distributed as follows::
- The insurance part: FIU - is 24984 rub. (AI 1966 g. p. And over pay 32 479,2 rub.);
- the accumulative part: FIU - the amount 7405,2 rub, IP and older 1966 do not pay;
- Payment is FFOMS 3185, 46 rub.
All payments in accordance with clause 2 articles 16 Federal Law №212 carried out according to the law no later than 31 December of the year. Contributions can be divided into quarters, which will reduce taxes on UTII.
Procedure for payment
On each payment, which have been mentioned above, filled with concrete slips, money orders. Pre-filled in all the blanks.
The insurance part of the FIU - graphs to fill:
- Origin and UFK PFR;
- Bank details of FSA;
- INN. Transmission UFK;
- CSC - this will 392 1 02 02140 06 1000 160;
- Full name of the IP, address;
- INN entrepreneur, registration number FIU;
- The amount of executed payments.
Funded part of the FIU - we need the same data, which have been listed above, they do not change.
For payments in FFOMS data will be as follows:
- Name your FSA for FSS;
- Bank details for your FSA FSS;
- INN, CPR for FSS;
- INN IP, registration number FSS;
- name PI, address;
- CSC - 392 1 02 02101 08 1011 160;
- Payment amount.
For those FE, who do not know, as social contributions SP (how to pay)from current account, should familiarize yourself with the payment order.
The insurance part of the FIU:
- Title FSA for your FIU;
- Bank details for your FSA FIU;
- INN individual entrepreneur, specify the registration number of the FIU;
- INN h Transmission UFK;
- The correct name of the IP, the exact address;
- CSC - 392 1 02 02140 06 1000 160;
- payment type – select AP or NA, where AP - is the down payment, which covers the first to third quarter, and NA – payment of tax for the year;
- Status of the person - to put 09, which means IP taxpayer;
- Tax period - HF, that is, choose the quarter, year, for which the payment will be carried out;
- The main payment - TP, that is, the current payment;
- Date issued orders;
- Priority - 03;
- Specify the amount of tax.
For the funded part of the FIU are filled with data similar to those, which are specified in the insurance part.
For payments in the following data will be FFMOS:
- Name your FSA for FSS;
- Bank details for CK FSS;
- INN, PPC FSS;
- INN IP, Registration number, specified in the FSS;
- CSC - 392 1 02 02101 08 1011 160;
- name PI, full address;
- Payment Type - PA or NA (down payment or just for the whole year)
- .Status of the person specified 09;
- The base payment - TP
- Tax period - HF, wherein selected quarter;
- date
- Priority - 03;
- Payment amount.
That is, all the data, which are necessary for the payment of fixed premiums. Fill them in the receipt or payment order is easy. Sam SP must choose, exactly how he plans to make the payment of contributions.
Fixed premiums, assigned IP, be sure to pay. There is a defined benefit rates, which are calculated by special formulas, which must take into account the annual income of the entrepreneur. The insurance premium will be transferred to the pension fund and FFOMS, FSS. All fixed contributions are governed by the laws of.