Entrepreneurs who have recently opened their own business often ask the question: is it necessary to file reports with the FIU in the absence of employees?
The legislation establishes that individual entrepreneurs, notaries, lawyers, as well as other persons who are engaged in private practice, pay contributions to the FIU “for themselves”. However, you do not need to submit reports on paid insurance premiums for your own health and pension insurance. These rules apply from January 01, 2012 and are valid to the present, the basis is Article 16 of the Federal Law of July 24, 2009 N 212-FZ. Prior to this period, all entrepreneurs had the Germany WhatsApp Number List obligation to submit reports to the FIU on paid contributions every year, which they paid “for themselves”.
However, there is one exception. Heads of farms are not exempted from the obligation to provide settlements to the Pension Fund of the Russian Federation. They are obligated to provide the FIU with a calculation every year in the RSV-2 form. If you are not the head of such a farm and are registered as an individual entrepreneur without employees, you do not need to submit reports to the FIU.
Why are individual entrepreneurs exempted from the obligation to submit settlements to the FIU?
Analyzing the answer to this question, let us recall the rules for paying and calculating contributions that an entrepreneur is obliged to pay “for himself”. If an individual entrepreneur works without employees, no other contributions to the Pension Fund need to be paid.
An individual entrepreneur, regardless of the revenue received during the year, is obliged to pay insurance premiums in a fixed amount. The amount of such contributions is calculated on the basis of the minimum wage, which was established at the beginning of the year. That is, this amount does not change as a result of a change in activity, a change in the amount of income and other variables, it is the same for all entrepreneurs. Therefore, it makes no sense to notify the PFR of this amount.
Entrepreneurs pay to the Pension Fund not only a fixed amount of insurance premiums. Individual entrepreneurs are required to pay an additional amount of contributions for pension insurance accrued on the amount of income exceeding 300,000 rubles. The amount is 1% of income that exceeded 300,000 rubles per year. If it is necessary to pay the specified insurance premiums, there is also no need to submit reports to the FIU, since the obligation to provide information on the tax base subject to insurance premiums is assigned to the tax authorities. The tax authorities take information for calculation from the reports that the entrepreneur provides annually based on the results of his activities.
Therefore, entrepreneurs do not have the obligation to submit reports to the FIU, if they do not have employees.
IP on the simplified tax system can be charged the maximum amount of insurance premiums
If an individual entrepreneur is on a “simplified system”, it is especially important to submit a simplified tax return to the tax office at the end of the year. Failure to submit this declaration threatens an entrepreneur not only with the accrual of a fine and penalties under the simplified tax system, but also with the accrual of insurance premiums to the FIU in the maximum amount. In this situation, the amount of maximum insurance premiums is calculated on the basis of the Federal Law of July 24, 2009 N 212-FZ (as amended on June 4, 2014). The formula for calculating the amount of maximum insurance premiums is the product of the rate of contributions to the Pension Fund of the Russian Federation, established by Art. 12 of the Federal Law No. 212-FZ of July 24, 2009 and an eight-fold minimum wage approved at the beginning of the year, which increases by 12 times.