Calculator of a fixed payment for individual entrepreneurs (insurance premium) to the Pension Fund of Russia

Calculation

The service guarantees confidentiality and protection of personal data. Only numbers are used for calculations - no personal data needs to be entered.

For individual entrepreneurs throughout Russia, insurance premiums are calculated the same (there are no regional laws) depending on the type of activity. There are no benefits or categories, except for benefits for some industries affected by coronavirus in 2021..

Online accounting in which you can calculate individual entrepreneur payments and other taxes and send reports via the Internet. (advertising)

Payment orders 2021

Starting from 2021, insurance premiums for compulsory pension and health insurance for individual entrepreneurs must be transferred to the Federal Tax Service (FTS). However, you need to prepare separate payment documents:

• for the payment of medical contributions to the budget of the Federal Compulsory Health Insurance Fund (FFOMS);
• for the payment of pension insurance contributions to the Pension Fund budget.

If an entrepreneur decides to pay voluntary contributions to social insurance in 2021, then they must be transferred to the Federal Social Insurance Fund of Russia as a separate payment order.

Read also

22.10.2016

Result..Total you need to pay:

What values ​​to consider

In order for an individual entrepreneur to calculate fixed insurance premiums “for himself”, which must be transferred in 2021, it is necessary to take into account the values ​​of certain indicators (Article 430 of the Tax Code of the Russian Federation):

• Minimum wage at the beginning of the calendar year. At the beginning of 2021, the minimum wage is 7,500 rubles (as of January 1, 2021, the minimum wage was 6,204 rubles). See “Minimum wage from January 1, 2021”;
• tariffs of insurance contributions to the relevant fund. For 2021, the tariffs are as follows: in the Pension Fund - 26%, in the Federal Compulsory Medical Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9%;
• the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).

Reducing individual entrepreneur taxes on contributions

Pension insurance contributions of individual entrepreneurs in 2017

The amount of fixed pension insurance contributions that an individual entrepreneur must pay “for himself” for the entire 2021 can be determined using the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):

Now let’s calculate the amount of pension insurance contributions that individual entrepreneurs will need to transfer “for themselves” in 2021, and also see how much the amount of fixed insurance contributions has increased compared to 2021.

The annual income of individual entrepreneurs for 2021 is less than 300,000 rubles

If the annual income of an individual entrepreneur for 2021 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.

It turns out that in 2021, the fixed amount of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation, compared to 2021, increased by 4,043.52 rubles (23,400 rubles - 19,356.48 rubles).

The annual income of individual entrepreneurs for 2021 is more than 300,000 rubles

If the annual income of an individual entrepreneur for 2021 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount is required to be transferred to the Pension Fund.

Let's give an example of a calculation. Example. The income of individual entrepreneurs for 2017 amounted to 985,000 rubles. This is more than 300,000 rubles, so you need to transfer an additional amount of contributions. The total excess amounted to 685,000 rubles (985,000 rubles – 300,000 rubles). The amount of the additional contribution will be 6,850 rubles (685,000 rubles × 1%). In total, for 2021 you need to pay pension contributions in the amount of 30,250 rubles (23,400 rubles + 6,850 rubles).

Maximum amount of pension contributions in 2021

For 2021, paragraph 1 of Article 430 of the Tax Code of the Russian Federation defines the formula by which the maximum amount of pension contributions is calculated. You will not need to make contributions beyond this amount. Here is the formula:

Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2021, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).

No longer tied to the minimum wage: 2021 - 2023

Starting from 2021, individual entrepreneurs have the right to apply professional income tax for the self-employed. During the application of this tax, individual entrepreneurs have the right not to pay insurance premiums (but the length of service will not apply). This calculator can calculate periods.

In 2021 RUB 32,385 (+15.7%)

In 2021 RUB 36,238 (+11.9%)

In 2021 RUB 40,874 (+12.8%)

In 2021, 40,874 rubles (+0% for the first time, no increase!)

In 2022 RUB 43,211 (+5.7%)

In 2023 RUB 45,842 (+6.1%)

The amount of insurance premiums is now directly stated in the tax code. And even 3 years in advance - for 2021-2023.

1. Payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code pay:

1) insurance contributions for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

if the payer’s income for the billing period does not exceed 300,000 rubles - in a fixed amount of 32,448 rubles for the billing period of 2021, 3

4,445 rubles for the billing period of 2022, 36,723 rubles for the billing period of 2023;

(as amended by Federal Law No. 322-FZ of October 15, 2020) if the payer’s income for the billing period exceeds 300,000 rubles - in the fixed amount of insurance premiums established by paragraph two of this subclause, plus 1.0 percent of the amount of income payer exceeding 300,000 rubles per billing period.

(as amended by Federal Law dated October 15, 2020 N 322-FZ)

In this case, the amount of insurance contributions for compulsory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance contributions for compulsory pension insurance established by paragraph two of this subclause;

2) insurance premiums for compulsory medical insurance in a fixed amount of 8,426 rubles for the billing period of 2021, 8,766 rubles for the billing period of 2022, 9,119 rubles for the billing period of 2023.

(as amended by Federal Law dated October 15, 2020 N 322-FZ)

Medical insurance premiums for individual entrepreneurs in 2017

The amount of medical insurance contributions to the FFOMS in 2021 does not depend on the income of individual entrepreneurs (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). To calculate medical contributions in 2021, the following formula is used:

It turns out that in 2021 you will need to pay 793.15 rubles in medical contributions (4,590 rubles – 3,796.85 rubles) more than in the previous year.

Additional percentage

If you are on OSNO or simplified tax system, then you pay an additional percentage on your income. If you are on PSN or UTII, be sure to read the table below (then it is not paid from real income).

In 2021, the contribution will be: 40,874 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).

In 2021, the contribution will be: 36,238 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).

In 2021, the contribution will be: 32,385 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).

In 2021, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 27,990 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Those who are late with reporting (to the tax office) also had to pay contributions to the Pension Fund based on 8 minimum wages (until 2021). Since 2021, this norm has been abolished (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [email protected] ). And in July 2021, they even announced an “amnesty” for those who were late with reporting for 2014-2016, the maximum fine will be removed (see statement) (PFR letter dated July 10, 2021 No. NP-30-26/9994).

For an additional 1% in the Pension Fund (it goes only to the insurance part, the FFOMS does not need it): there are 2 options under the simplified tax system “Income” 1) Transfer 1% until December 31, 2021 and reduce the simplified tax system tax for 2018 (See Letter Ministry of Finance dated February 21, 2014 N 03-11-11/7511) 2) Transfer 1% in the period from January 1 to July 1, 2021 and reduce the simplified tax system tax for 2021 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11/3029)

You don’t have to read the dispute below, because... The Ministry of Finance issued Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated December 7, 2015, in which it recalled the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011. And now at all levels they believe that it is POSSIBLE to reduce the simplified tax system by this 1%.

Shocking news: the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011 states that this 1% is not a fixed contribution at all and the simplified tax system for individual entrepreneurs has no right to reduce the tax on it. Let me remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at future judicial practices. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 No. GD-4-3/330, which expresses the position that it is possible to reduce this 1%.

In 212-FZ article 14 clause 1. It is directly stated that this 1% is a contribution in a fixed amount, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011, contradicts this law:

1. Payers of insurance contributions specified in paragraph 2 of part 1 of article 5 of this Federal Law pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts, determined in accordance with parts 1.1 and 1.2 of this article.

1.1. The amount of the insurance contribution for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) if the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the insurance tariff contributions to the Pension Fund of the Russian Federation established by clause 1 of part 2 of article 12 of this Federal Law, increased by 12 times;

2) if the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance contributions exceeding 300,000 rubles for the billing period. In this case, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of this Federal Law, increased by 12 times.

I also draw your attention to:

Article 75. Penalty

8. Penalties are not charged on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his compliance with written explanations on the procedure for calculating, paying a tax (fee) or on other issues of application of the legislation on taxes and fees given to him or an unspecified circle of persons by a financial, tax or other authorized government body (an authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax (reporting) periods for which the arrears arose, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (payer of the fee, tax agent) fulfilling the motivated opinion of the tax authority sent to him during tax monitoring.

Article 111. Circumstances excluding a person’s guilt in committing a tax offense

3) execution by the taxpayer (fee payer, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite number of persons by a financial, tax or other authorized government body (authorized an official of this body) within his competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document), and (or) the taxpayer’s fulfillment ( payer of the fee, tax agent) a reasoned opinion of the tax authority sent to him during tax monitoring.

You can refer to three such clarifications. They are taller.

With UTII, this 1% can be paid until the end of the quarter and then reduced UTII.

This 1% does not apply to the fixed part and the law does not say that it (or these 300,000) must be reduced proportionally (Article 430 clause 1 clause 1). Those. even if the individual entrepreneur did not register at the beginning of the year, the deduction is still 300,000 rubles.

Table by which the additional 1% is calculated (under different tax regimes)

If the individual entrepreneur was closed and opened in the same year?

Then the periods are considered separately, as unrelated. Those. for one period a deduction of 300 thousand rubles is given. and for the second period of work, individual entrepreneurs are also given a deduction of 300 tr (Letter of the Ministry of Finance dated 02/06/2018 No. 03-15-07/6781). However, we do not specifically recommend using this loophole. The maximum you will receive is 3000 rubles and minus all duties and then 1500 rubles. You will spend ten times more time and nerves.

See the article: Return by an individual entrepreneur of personal contributions for previous years.

Example income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2021 (this is for any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles additionally paid before July 1, 2018 for the insurance part of the Pension Fund.

Constitutional Court ruling

On December 2, 2021, the Constitutional Court of the Russian Federation published Resolution No. 27-P

Its essence is that individual entrepreneurs on OSNO can take into account expenses when calculating an additional contribution (1% percentage of income) to the Pension Fund. Before this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it to prove their case in court.

If individual entrepreneur status was acquired or lost in 2017

In 2021, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he remained in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was registered in the Unified State Register of Individual Entrepreneurs as a businessman. However, there are still some peculiarities in calculating insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.

Example conditions and rules for counting days

The person received individual entrepreneur status on February 16, 2021. However, on November 14, 2017, he was already deregistered as an individual entrepreneur and was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2021? Let me explain.

So, the status of individual entrepreneur was acquired and lost during 2021. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:

• the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2021, fixed contributions of individual entrepreneurs must be calculated from February 17, 2021;
• count the number of calendar days in the month when the individual entrepreneur lost his status until the day of registration of termination of activity. Do not include the date of exclusion from the Unified State Register of Individual Entrepreneurs in the calculation of insurance premiums in 2021 (clause 5 of Article 430 of the Tax Code of the Russian Federation). That is, in our example, we will calculate insurance premiums for November 2021 from November 1 to November 13.

Formulas for calculations

The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2021 can be determined using the following formula:

To calculate pension and medical contributions in 2021 for each full month of activity as an individual entrepreneur, use another formula:

Using the above formulas, you can calculate the insurance premiums that will need to be paid by an individual entrepreneur who received status on February 16, and lost it on November 14, 2021.

Example of calculation of contributions for 2021

So, first, let’s calculate insurance premiums for partial months of doing business in 2021. In our example, these are February and November. For these days we need to count the days of activity.

Total amount: summing up

Total fixed insurance premiums for individual entrepreneurs “for themselves” in 2021, which began and ceased operations, will be:

• pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
• medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).

Since the individual entrepreneur received income in the total amount of 1,100,000 rubles during the period of its activity in 2021, it is required to transfer an additional pension contribution from an amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles – 300,000 rubles). The amount of pension contributions for income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).

In total, the total amount of pension contributions in 2021 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum pension contribution established for 2017. The maximum amount of pension contributions in 2021 is 187,200 rubles (we wrote about it above).

Reporting

The pension payment period is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2021 (for 2021) - until July 1) of the next year. You can pay the fee in installments. For example, with UTII you need (with the simplified tax system it is advisable) to pay quarterly in order to deduct it from the tax. If an individual entrepreneur fails to pay a payment to the Pension Fund on time, a penalty

in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator

Since 2012, individual entrepreneurs have not submitted reports to the Pension Fund (except for heads of peasant farms). For 2010 there was RSV-2, previously ADV-11.

Individual entrepreneur contributions for disability and in connection with maternity in 2021

As we have already said, this type of contribution is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2021. To calculate the amount of voluntary contribution for this type of insurance for 2017, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006.

Total, in 2021, voluntary contributions of individual entrepreneurs to the Social Insurance Fund increased by 451.01 rubles (2,610 rubles - 2,158.99 rubles).

Payment

KBK

Why is the BCC of a regular Pension Fund for exceeding 300 tr.
coincide with 2021? We have been paying for one BCC since 2021 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10/21007).

KBC are correct here.

From February 22, 2021, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 0210 160 (order No. 255n dated December 27, 2017). However, then it was canceled (order dated February 28, 2018 No. 35n). For the additional percentage, the BCC does not change.

How long should payments be kept?

Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law dated July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia dated August 25 .2010 N 558)

Methods

Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia, but the Federal Tax Service. Even contributions for December must be transferred according to the new BCC to the Federal Tax Service (except for contributions to the Social Insurance Fund for injuries). Here you can find out the details of your Federal Tax Service.

There are four ways:

1. Through Sberbank in cash. Completed three Sberbank pension receipts (xls). PF data must be taken from their payment slips. Then you need to provide copies of receipts to the pension fund.
2. If you have a bank account, then you can use it for Samples of payment orders for 2016-2017 and the Free Business Pack program to generate them for instructing the bank to make transfers through a bank account.
3. Via Internet banking. For example, Tinkoff is one of the most convenient.
4. You can combine these methods or use any of them in any order.

Article 113 of the Tax Code of the Russian Federation on the three-year limitation period does not apply to the Pension Fund of the Russian Federation! For such contributions, the requirement for payment is made “no later than three months from the date of discovery of the arrears” (Article 70 of the Tax Code of the Russian Federation). Arrears can be identified for any period. Therefore, keep your bills for the rest of your life.

If I am an individual entrepreneur and at the same time an employee in another organization, can I not pay Pension Fund contributions as an individual entrepreneur?

Contributions will need to be paid both here and there. Taxes and contributions of individual entrepreneurs and employees are in no way connected and there are no benefits.

What kind of income must be on the simplified tax system for 6% income in order to deduct the entire amount of the Pension Fund and the Compulsory Medical Insurance Fund from the simplified tax system?

Individual entrepreneurs (not employers) can reduce the simplified tax system (if income is simplified tax system) to 100% (employers reduce it to 50%) In 2021, we will divide 23,153.33 rubles. rubles by 0.06 and we get 385,888.83 rubles. income for the year, or 32,157.40 rubles. per month (if it is less, the simplified tax system is not paid). In 2021 we will divide 27,990 rubles. rubles by 0.06 and we get 466,500 rubles. income for the year, or 38,875 rubles. per month (if it is less, the simplified tax system is not paid). In 2021 we will divide 32,385 rubles. rubles by 0.06 and we get 539,750 rubles. income for the year, or 44,979.17 rubles. per month (if it is less, the simplified tax system is not paid).

With such income or less, an individual entrepreneur without employees is always more profitable than the simplified tax system, because then the tax is simply not paid. Unlike OSNO, UTII, PSN.

Return

You can return the funds if:

• Paid more by mistake
• If you were given the maximum for a failed return
• If you did not take into account expenses under OSNO and simplified tax system, income and expenses

See return application

Deadlines for payment of insurance premiums in 2017

Mandatory pension and medical contributions “for yourself” must be paid no later than December 31, 2021. That is, no later than December 31, 2021, it is necessary to transfer (if the activity was carried out all year) - clause 2 of Art. 432 Tax Code of the Russian Federation:

• pension contributions – 23,400 rubles (7,500 rubles × 26% × 12 months);
• medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).

Individual entrepreneurs have the right to transfer fixed amounts in 2021 either in one payment (at a time) or in installments (for example, monthly or quarterly). However, December 31, 2021 falls on a Sunday, so the deadline for paying contributions for 2021 is postponed to the first working day of 2021 - January 9 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

For pension contributions that are paid on income exceeding RUB 300,000, the payment deadlines are different. Additional fixed contributions above this amount must be paid no later than July 2, 2021 (transfer from July 1 - Sunday) - clause 2 of Art. 432 of the Tax Code of the Russian Federation. Also see “New deadlines for paying fixed insurance premiums for yourself from 2018“.

If an individual entrepreneur ceases its activities in 2021, pension and health insurance contributions “for oneself” will need to be paid on time: no later than 15 calendar days from the date of deregistration with the tax office as an individual entrepreneur.

If an individual entrepreneur will pay voluntary contributions for temporary disability in 2021, then they must be paid on time, no later than December 31, 2021 (Part 4, Article 4.5 of Federal Law No. 255-FZ of December 29, 2006).

Right not to pay

This right only exists if you have zero income for the year, so there is almost no point in it.

From 2021, the right not to pay contributions remains. However, it is regulated by other laws.

The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance contributions for compulsory pension insurance and compulsory medical insurance for the periods specified in paragraphs 1 (in terms of conscription military service), 3, 6 - 8 parts 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”, as well as for periods during which the status of a lawyer was suspended and during which they did not carry out relevant activities. (Clause 7 of Article 430 of the Tax Code Chapter 34 Insurance premiums)

Now look at 400-FZ, Article 12 of the Law on Insurance Pensions:

1) the period of military service, as well as other service equivalent to it

3) the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;

6) the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;

7) the period of residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than five years in total;

the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total;

However, you can not pay only if during the above periods no business activity was carried out (income 0 rubles) (Article 430, paragraph 8 of the Tax Code of the Russian Federation). It is necessary to submit documents confirming the absence of activity during the specified periods. As you understand, it’s easier to just close the IP.

For such an exemption, it is necessary to provide an Application for exemption from payment of insurance premiums (pdf, 615 kb.) (Letter of the Federal Tax Service of Russia dated 06/07/2018 N BS-4-11 / [email protected] “On the recommended form of the Application”).

What contributions should individual entrepreneurs pay for employees and “for themselves” in 2021

In 2017, individual entrepreneurs are required to pay insurance premiums on payments and remunerations accrued in favor of individuals within the framework of labor relations and civil contracts for the performance of work and provision of services (Clause 1 of Article 419 of the Tax Code of the Russian Federation). However, at the same time, in 2021, individual entrepreneurs must transfer insurance premiums “for themselves”:

• for pension insurance;
• for health insurance.

It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they are actually conducting business activities or are simply registered as individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. In 2021, this applies to all individual entrepreneurs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).

There are also insurance premiums in case of temporary disability and in connection with maternity. As a general rule, individual entrepreneurs do not pay them in 2021 (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions, as before, can be made on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur can receive the appropriate benefit from the Social Insurance Fund.

Entrepreneurs will not pay insurance premiums for injuries in 2021. Payment of these contributions by individual entrepreneurs is not provided even on a voluntary basis.