Receipt for payment of pension contributions. Pension Fund
Perhaps every individual entrepreneur, even a beginner, knows about paying insurance pension contributions. But it happens that when the deadline for the insurance payment approaches, the individual entrepreneur does not always 100% understand how and where a payment document can be generated simply, quickly and without hassles. And when it turns out that there may be several such payments, the situation may become more complicated due to the individual entrepreneur’s limited time or the inability to do this online.
Pension contributions - where, how much and according to what calculations an individual entrepreneur pays
Pension contributions are one of the most serious fiscal burdens on small businesses. Since 2017, when almost all payments from the diocese of extra-budgetary funds were transferred to the Federal Tax Service of the Russian Federation, insurance premiums increasingly began to be called taxes. In many respects they are regulated even more strictly and uncompromisingly.
There are no concessions for anyone regarding pension insurance: neither the status of an individual entrepreneur, nor the amount of time he worked, nor the region chosen for doing business have any significance here. INAll individual entrepreneurs registered in the Unified State Business Register are required to pay contributions to the state pension fund both for themselves and for their employees.
There are 3 types of pension contributions:
- A fixed pension payment that an individual entrepreneur pays for himself. The price of the issue here is the same for everyone - in 2018 it is 26,545 rubles, in subsequent years the rate is indexed. You must generate a payment form and pay your fees strictly before December 31 of the reporting year. The regulator does not limit businesses to the number of payments: they can be transferred once a year, quarterly or monthly.
- An insurance fee that all individual entrepreneurs must pay to the treasury if their income exceeds 300,000 rubles for the reporting year. This payment is calculated in the amount of 1% of the individual entrepreneur’s revenue minus three hundred thousand rubles. The deadline for this fee was clarified in 2018 - it must be paid before July 1, 2019.
- Pension contributions for individual entrepreneurs. The income of the insured individual is taken as the basis. persons and, based on this, an insurance payment is calculated in the amount of 22% of all motivational payments paid to the employee. It is important that the total amount is taken from all payments to the employee: wages, bonus fund, compensation, additional payments, etc. If an individual entrepreneur receives more than 1.021 million rubles during the reporting period, the employer pays another 10% for him from the excess amount. These payments are made monthly based on the amount received by the individual entrepreneur, the deadline is until the 15th.
Since 2017, insurance premiums for pensions have been transferred to the tax authorities, from now on they are actually tax fees for individual entrepreneurs and in some cases are controlled even more strictly than taxes All pension contributions are paid to the district tax office at the place of registration of the individual entrepreneur. WITH In 2017, due to a change in the administrator of insurance contributions, the budget classification codes that must be indicated in payments for pension contributions were changed.
As a rule, both pension and medical contributions are paid to the Federal Tax Service at the same time. If only because the trip to them and the payment period are the same. So why be distracted by the same procedure when paying? Contributions to the FFOMS for yourself for medical purposes. insurance in 2018 is equal to 5,840 ₽. As a result, 2 fixed individual contributions for compulsory health insurance and compulsory medical insurance are equal to 32,385 rubles. There is no need to submit reports for both contributions.
One of the key issues of tax and insurance payments, of course, is the liability of business for violations of regulations. Here the requirements of the tax authorities are almost identical:
- If there is a delay in payment of the insurance premium, penalties are included, which are calculated for each day of delay (1/300 of the refinancing percentage of the Central Bank of the Russian Federation).
- If mandatory insurance fees are not paid, the individual entrepreneur may be subject to a fine of 20% of the premium amount.
- If payment deadlines are regularly violated and the individual entrepreneur maliciously ignores the requirements of the Federal Tax Service, he may be subject to a fine of up to 40% of the amount of the unpaid contribution.
If an individual entrepreneur ends his business activity, after deregistration he has only 15 days to generate a payment document (receipt) and pay all insurance premiums. When an individual entrepreneur works for an incomplete calendar year, he must calculate the amount for all full months, as well as for the remaining days of the incomplete month (if any). In this case, the calculation should include both the first and last day of registration of the individual entrepreneur.
Table: amounts of fixed contributions of individual entrepreneurs “for themselves” under compulsory health insurance and compulsory medical insurance
| Period | OPS | Compulsory medical insurance | Total: compulsory medical insurance + compulsory medical insurance |
| 2017 | 4,590 RUR | 23,400 ₽ | 27,990 RUR |
| 2018 | 5 840 ₽ | 26,545 RUR | RUR 32,385 |
| 2019 | 6,884 RUR | RUB 29,354 | RUR 36,238 |
| 2020 | RUR 8,426 | RUB 32,448 | RUB 40,874 |
Where to get and how to fill out a receipt for payment of compulsory medical insurance
Generating a receipt for paying pension insurance contributions has become much simpler in recent years; now this can be done in several convenient and quick ways:
Step-by-step instructions for online receipt generation
Let’s take, for example, a situation where a businessman begins to generate a receipt to pay a mandatory pension contribution for himself. The individual entrepreneur has been operating since the beginning of 2018 and plans to do so until the end of the reporting period. The amount for OPS for this period will be 26,545 ₽. First you need to decide on a payment schedule.
The best option would be to decide to make payments quarterly. This is not only our advice; all accounting services, online resources, and the tax authorities themselves recommend paying this way. This method will allow, firstly, to evenly distribute the financial burden on the company, and secondly, it will give the individual entrepreneur the opportunity to offset these amounts when paying tax. In almost all tax regimes, an individual entrepreneur has the right to take into account pension payments in expenses (with the exception of an individual entrepreneur with a patent).
Let's choose quarterly payments. Thus, payments should proceed according to the following schedule:
- for the first quarter of 2018 - until March 31;
- for the second quarter - until June 30;
- for the third quarter - until September 30;
- for the fourth quarter - until December 31.
The quarterly payment under the OPS will be 6,636.25 rubles. You can round the amount to a whole number, and subsequently adjust the final amount, or you can pay exactly according to the formula: 26,545 RUR / 4 = 6,636.25 RUR.
Despite the priority of all fiscal (tax and insurance) payments for banks, it is worth considering that money can often pass through bank transactions for more than one day. Especially when the system is busy. Therefore, in order to avoid the accrual of penalties, it would be useful to secure at least the final OPS payment and transfer it 7-10 calendar days before the payment deadline.
So, let’s look at the steps you need to take to generate a receipt and pay it in a bank or online:
- We open the page of the Internet portal of the Federal Tax Service of the Russian Federation and begin generating a payment document, selecting the type of payer in a certain tab - since we are paying for ourselves, we put a “tick” in the block reserved for individual entrepreneurs. In the next block you need to decide on the type of payment document. It all depends on how the receipt will be paid:
- If the user still has questions, he can always refer to the tips that are “hard-wired” in the service under question marks next to the required tabs. After selecting the required blocks, go to “Next”.
- Select the correct type of payment. In our case, this is a fixed contribution of the individual entrepreneur to the OPS for himself, corresponding to the BCC for this payment - 18210202140061110160. Please note that you must enter the digital code without spaces, otherwise the service will not recognize and accept it. To generate a payment type, one code is enough, but if the payer is in doubt or does not know the current BCC, the online service can select the correct code using drop-down lists. It will just take a little longer.
When choosing a payment type, it is enough to indicate the BCC for the purpose of the payment - Next, select the desired tax office to which the payment will be sent. The Federal Tax Service code can be selected in the drop-down register. If questions arise regarding OKTMO of a certain inspection, since the drop-down list here is very impressive, this can be determined by the address of the micro-enterprise location (individual entrepreneur registration).
If the payer is lost in choosing the details of his Federal Tax Service, its codes can be determined by the individual entrepreneur’s registration address - The next, perhaps the most serious step when preparing a receipt is to enter the details of the payment document (or instructions, if this type of payment document was chosen at the beginning of the journey). It is important to choose here:
- Next, the service will ask the user to provide the individual payer details. It is logical that in the blocks with your full name you need to put the exact details of the entrepreneur (as indicated in the individual entrepreneur’s certificate). An important point in this paragraph is the contribution payer identification number (TIN). If you need to generate a receipt for non-cash payment, this number is required. But you don’t have to fill in the address block, although it won’t hurt. After all, the more accurately all the payer’s details are indicated, the better. If questions suddenly arise, there will be more justifications.
Without the payer’s TIN, it will not be possible to generate a payment for online payment; this number does not affect the rest - The next page of the service is intended only for checking all the data. You don’t need to enter anything here, you just need to make sure that all the data is correct. And click the red “Pay” button.
The payment is actually completed, click the “Pay” button - But that's not all. After opening the next page, you need to select a form of payment - cash or by bank transfer (card, electronic money, and payment from a mobile phone are suitable for non-cash payment).
On the “Pay payment document” page you need to select a payment method - If you choose cash payment, a payment receipt will be automatically generated. Here you can once again check all the blocks by payer and recipient. And most importantly - according to the purpose of payment.
- If an entrepreneur pays a pension contribution online, you just need to select the non-cash payment block. And when opening the window for paying by bank transfer, select the logo of the partner bank. If the credit institution in which the individual entrepreneur has a bank card is not in the register of partners, you can use the State Services portal (the first logo in the electronic list). In this case, you can pay the receipt either from a card of any bank or using an electronic wallet or phone. However, in this case, you may have to pay a commission. However, the service will inform the payer about this before payment, so the individual entrepreneur will have a choice.
On the “Pay payment document” page you can select a bank for online payment of the generated payment document
Please note: if a private entrepreneur has a current account with a credit institution (any), it is mandatory to make all payments for insurance and tax contributions strictly from the business account. The bottom line is that banks strictly monitor the payments of the account owner to the budget. And if the payment is made in cash, the bank will decide that it was not there, this may be perceived ambiguously. Until the account is closed.
Table: BCC for pension contributions for individual entrepreneurs
Video tutorial: how to create a payment order on the tax.ru portal
What to do if there is a mistake in the payment receipt
If in 2017 errors in payments for insurance premiums were corrected by the regional Federal Tax Service Inspectorates and treasuries (and there were plenty of them), then in 2018 the situation with incorrect BCCs, although it became a little easier, inaccuracies still occur.
But don’t worry too much if errors were made when preparing the receipt. According to the official Letter of the Ministry of Finance of the Russian Federation No. 03–02–07/1/2145, issued at the beginning of 2017, an insurance premium that was paid using incorrect details is considered paid. That is, no penalties will be charged on it. An incorrect BCC will not prevent controllers from seeing the payment and determining its purpose, but changes will still need to be made.
Our individual entrepreneur Apollo Buevy decided to pay the insurance premiums himself, without turning to an accountant for help. I went to the Federal Tax Service website, started filling out receipts and got confused in the KBK. We decided to help him and other individual entrepreneurs and compiled step-by-step instructions for filling out payment documents.
You can fill out payment orders and receipts through the “Pay taxes” service on the website of the Federal Tax Service.
We select the document we want to fill out. The payment order is intended for payment from your current account, while we fill out a receipt for payment through a bank cash desk or terminal. However, it will be possible to pay for it using the State Services portal or online banking with a bank card.
Having selected the desired group, we look for the required contributions to fill in the name and type of payment. If we fill out a document for pension contributions, then select the following lines in the drop-down menu.
If we need to fill out a receipt for payment of contributions to the Compulsory Medical Insurance Fund, then select the following lines:
Fill in the remaining details of the payment document. Please note that individual entrepreneurs do not have periods for contributions such as a month or a quarter, so you can set the tax period to a year. Although no matter what you put, it won’t be a mistake, the main thing is to indicate the year correctly.
Then we indicate the full name and tax identification number.
And let's move on to payment. Here you can choose a payment method.
If you choose cashless payment, you will be offered a payment method.
If you choose cash payment, receipts will be generated.
Now you can go to the bank and pay receipts 1.
_______________________________
1 A part of the bar code of receipts has been specially removed so that someone does not accidentally print them out and pay.
The PD-4 receipt form presented on the page will allow you to use the form in your own practice. You can download it absolutely free from this link.
This act, called receipt PD-4, implies the making of an off-budget payment by a private individual. Similar forms are used by many organizations providing services and selling goods. The writer of the PD-4 receipt should not have any difficulties if he fills it out competently and slowly. The form presented on the page will help you fill out the form correctly. receipt PD-4 and apply it in your own practice. You can download it absolutely free using a special direct link.
In the paragraphs of the receipt PD-4, where it is necessary to record numerical values, you should carefully, checking each digit, enter the appropriate data. In the purpose of payment, where the product or service is specified, checking each letter, you need to write down the corresponding phrase. The slightest inaccuracies and discrepancies may lead to refusal to accept the document by the authority conducting monetary transactions.
Required items of receipt PD-4
:- The name of the recipient is written at the top;
- Below is the TIN, account numbers, bank details and other identifying values;
- Next, full name, address and other coordinates of the payer;
- The amount of funds to be credited;
- Total, signature and transcript of the payer;
- Marks of the cashier accepting the payment.
The Sberbank receipt form PD-4 is intended for self-filling when making various types of payments. For the convenience of payers, such a receipt can be downloaded and filled out in advance on a standard form.
What you need to know about the PD-4 form
The need for regular payments in favor of government agencies and organizations makes the Sberbank receipt of the PD-4 form popular among people. Payers actively use downloaded files in DOC, Excel, PDF format for convenience.
What forms of receipt are there?
Receipt PD-4 is a payment document intended for entering data about the payer and, depending on the form, provided to budgetary or non-budgetary organizations.
Sberbank together with the Ministry of Taxes developed a universal form, which was later divided into the following forms:
- PD-4 is a document that is filled out for payments other than budget payments.
- PD-4 sb (tax) - a Sberbank receipt in this form, intended for payment of funds to the budget (duties, taxes).
This division made it possible to reduce some details in the regular PD-4 payment order. KBK, OKTO and some other details remained only in the Sberbank receipt in the PD-4 tax form.
Fill out the receipt form before going to Sberbank - it’s convenient and practical
Where to download the document online
You are used to counting your time and not wasting it, so it’s better to download the payment document in advance online. What free options are there?
We invite you to download forms for free online and on our website for review and subsequent completion before going to Sberbank.
Please note that on the website of the Federal Tax Service you can only download the PD-4 SB tax receipt form online.
It will also be convenient to download and fill out the receipt using the given form online.
Contact the tax service website, enter the combination of characters “PD-4” in the search bar and the system will prompt you to follow a link that will allow you to download the receipt form How to fill out a payment form
When filling out a Sberbank payment slip (receipt form PD-4), the recipient's details will be required. These include:
- Full name of the recipient organization;
- Current account number;
- Bank name;
- Box number recipient bank account.
Note: If there is an error when filling out the form, a new form will be required, as corrections are not allowed.
When filling out a Sberbank receipt (form PD-4), the sender enters the following data into the form:
- Name of payment;
- Personal account number (code);
- Full name and address.
Afterwards all you have to do is download the receipt or print out the completed form. This makes it possible to quickly issue a payment and edit it if necessary. The number of filled fields is regulated independently. Partial filling by hand is allowed.
Conclusion
Receipt PD-4 of Sberbank is filled out in any convenient way. You can do this before coming to the bank. After payment, the cashier returns the second half of the form with the data indicated on it, indicating the transaction (date, stamp, etc.).
Individual entrepreneurs pay contributions to the Pension Fund to extra-budgetary funds from payments of their employees and contributions from income from their activities for compulsory pension and health insurance.
Payment of insurance premiums to the Pension Fund for different types of insurance is carried out by individual entrepreneurs using different payment documents, which are sent to the bank indicating the corresponding accounts and budget classifier codes (BCC).
Insurance premiums for an entrepreneur who has no employees consist of a fixed part in the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund, if the income does not exceed 300 thousand rubles for the reporting period. If the established amount is exceeded, the individual entrepreneur pays +1% above the tariff amount.
In 2016, the fixed amount of contributions to the compulsory pension insurance account is 19,356.48 rubles; towards compulsory medical insurance – 3796.85 rubles. They must be paid by December 31, 2016. If the income is higher and the fixed payment increases by 1%, the additional amount must be paid before April 1, 2017. Don't forget that this year there are new BCCs for paying dues.
How to pay contributions to the Pension Fund of Individual Entrepreneurs?
There are two ways to pay contributions to the Pension Fund:
By bank transfer from an individual entrepreneur's current account, if the entrepreneur has his own current account. To do this, you need to create a payment order to transfer money from your account to the territorial branch of the Pension Fund. The payment order must indicate:
name of the insured;
subject of the place of residence of the individual entrepreneur;
that the transfer is made to pay insurance premiums;
select a payment category in 2016: on account of compulsory pension insurance within the tariff limits, 1% on account of compulsory pension insurance in excess of the established income limit, on account of compulsory medical insurance (form a separate order for each category) indicating a separate BCC;
indicate the OKTMO code (can be found on the Federal Tax Service website);
indicate IP details;
indicate the payment amount and generate a payment order.
You can pay in cash through a bank using a receipt for payment to the Pension Fund of Individual Entrepreneurs. It is called form No. PD-4. In the receipt to the Pension Fund for individual entrepreneurs in 2016, the following data must be indicated:
Full name of the payer (individual entrepreneur, lawyer, notary);
Payer's address;
payer's TIN;
OKTMO code;
Registration number in the Pension Fund of Russia;
Recipient's name and details;
Budget classification code KBK;
Bank name;
Name of payment;
Payer status;
Payee's account number;
Payment amount;
Date and signature of the payer.
Individual entrepreneurs often have the question of what to write in the PD-4 (tax) form as the payer status. If for a payment order the status of the payer of insurance premiums for both individual entrepreneurs and organizations is unambiguous - 08, then for the form PD-4 (payment of an individual) a separate status of individual entrepreneur is not assumed; from the list of taxpayer statuses you can select 24 (individual, payer of insurance premiums ). We asked a question at the capital branch of the Pension Fund of the Russian Federation, and received an answer that in the form PD-4 it is also possible to indicate the status of taxpayer 08. It is curious that the service on the Pension Fund of Russia website, where you can fill out a receipt for an individual entrepreneur in the Pension Fund of Russia, when filling out information for payment, does not indicate the status of the payer . But, as the Pension Fund assured us, indicating status 08 will not be a mistake.
Receipt for payment to the Pension Fund of the Individual Entrepreneur. Sample
To make it easier to prepare a receipt for an individual entrepreneur in the Pension Fund in form PD-4 when paying contributions without a current account, you can use the following example:
Please note that different payments are assigned different BCCs, and a fixed payment within the BCC limits is different from the payment of an additional 1% contribution.
In 2016, in receipts to the Pension Fund for individual entrepreneurs we indicate:
392 1 02 02140 06 1100 160 – fixed payment within the income limit of 300 thousand rubles;
392 1 02 02140 06 1200 160 – 1% of income exceeding 300 thousand rubles.
392 1 02 02103 08 1011 160 – payment to the FFOMS.
The payment to the FFOMS is 3,796.85 rubles, to the Pension Fund of the Russian Federation within 300 thousand income - 19,356.48 rubles.
We pay 1% on income over 300 thousand rubles, but not more than 158,648.69 rubles.