Южно-Уральская торгово-промышленная палата
The South Urals Chamber of Commerce and Industry
Челябинская область
Russia, Chelyabinsk Region
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Истекает срок уплаты страховых взносов в фиксированном размере за 2017 год
Индивидуальные предприниматели, а также адвокаты, нотариусы, арбитражные управляющие и иные лица, занимающиеся частной практикой, должны заплатить страховые взносы  в фиксированном размере за 2017 год не позднее 31 декабря 2017 года. 

Полный список плательщиков указан в подпункте 2 пункта 1 статьи 419 Налогового кодекса Российской Федерации. 

Размер взносов определяется исходя из величины МРОТ, установленного на начало года: 
фиксированный платеж на обязательное пенсионное страхование: МРОТ*12*26% (за 2017 год - 7 500*12*26% = 23 400 руб.);
фиксированный платеж на обязательное медицинское страхование: МРОТ*12*5,1% (за 2017 год - 7 500*12*5,1 = 4 590 руб.).

В случае, если доход плательщика превышает 300 000 руб., размер фиксированного платежа на обязательное пенсионное страхование рассчитывается как  1 МРОТ * 26 % * 12 мес.+ 1 % от суммы доходов плательщика страховых взносов, превышающих 300 000 руб., но не более 8 МРОТ * 26 % * 12 месяцев.

Код бюджетной классификации, который нужно указать в платежных поручениях: 
на обязательное пенсионное страхование – 182 102 02140 06 1110 160 ,
на обязательное медицинское страхование – 182 102 02103 08 1013 160 .

Квитанции для оплаты можно сформировать с помощью сервиса «Заплати налоги» на сайте Федеральной налоговой службы.

Размер страховых взносов за расчетный период определяется пропорционально количеству календарных месяцев, начиная с месяца начала (окончания) деятельности. За неполный месяц деятельности размер страховых взносов определяется пропорционально количеству календарных дней этого месяца.

Подробная информация доступна на сайте ФНС России в разделе «Налогообложение в Российской Федерации»/«Страховые взносы 2017» или по телефону 8-800-222-2222 (звонок по России бесплатный).



Вх. №:  6246/17
27.12.2017
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