With 2014 year reduced rate for premiums for self-employed persons

With 2014 year reduced rate premiums to insurance payers of contributions from a number of self-employed persons (entrepreneurs, lawyers, notaries, heads of peasant (farm) holdings and other individuals paid their premiums in a fixed size).

With 2014 year premiums for compulsory pension insurance for self-employed persons, whose income for the accounting period does not exceed 300 thousand. rubles, will be calculated not from two, and one of the SMIC. We remind that since January 1, 2014 year SMIC is 5 554:

SMIC x x rate 12 months.  (5554 x 12% x 26) = 17 328.48 rub.

For those whose income exceeds 300 thousand. rubles, the amount of the premium will be calculated on the basis of one SMIC plus 1% from the sum exceeding the quantities actually obtained entrepreneur income for the current period. With this amount of insurance contributions cannot be more than the size, defined as the product of eight minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of article 12 of the Federal law dated July 24, 2009, no. 212-FZ, magnified 12 times:

SMIC x 26% x 12 months. + 1% on the amount above 300 000 rubles, but not more than 8 times the SMIC x 26% x 12 months.

Also amended and terms of payment of the insurance premiums for self-employed people.

Premiums for compulsory pension insurance at a fixed rate, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which the premiums are paid, and the tariff of premiums in the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of article 12 of the Federal law dated July 24, 2009, no. 212-FZ, magnified 12 times, paid self-employed population until 31 December billing period starting from January 1, 2014 year regardless of income.

If insurance payer from among the samozânâtogo population income per billing period more than 300 000000 rubles, 1% from the sum exceeding the quantities actually obtained entrepreneur income for the current period, he is obliged to pay before 1 April of the year following the accounting year.

Thus, in the year 2014 the minimum amount of the insurance premium to the FIU will be 17 328.48 rub. and contribution to the Federal Fund of compulsory medical insurance (FFOMS)-3 399.05 rub.

At the same time the representatives of self-employed persons (with the exception of Heads of peasant (farm) Holdings) would continue to be exempt from reporting to the Pension Fund. This category pays premiums for compulsory pension insurance and compulsory health insurance on the basis of a fixed size.

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