Fixed contributions of individual entrepreneurs for themselves in 2021: how much have the amounts of mandatory contributions increased?

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Published: 02/13/2019

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Regardless of how much income an individual entrepreneur receives from his activities, he must pay mandatory insurance premiums for himself every year. Even if the entrepreneur’s business is not profitable, or the activity has been suspended (without the official closure of the individual entrepreneur), paying taxes cannot be avoided.

• What fixed fees must be paid?
• Contribution amounts
• Procedure and deadlines for payment of contributions Table

Also, the need to pay contributions is not affected by the fact whether the entrepreneur has hired employees or works independently.

What fees do individual entrepreneurs need to pay in 2019?

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). But individual entrepreneurs must also transfer mandatory insurance premiums “for themselves” (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

In 2021, individual entrepreneurs are required to pay 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.

There are also insurance premiums in case of temporary disability and in connection with maternity. Individual entrepreneurs, as a general rule, do not pay this type of insurance premiums (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions 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 an appropriate sickness benefit at the expense of the Social Insurance Fund.

Individual entrepreneurs do not pay insurance premiums for injuries at all. Payment of this type of insurance premiums by individual entrepreneurs is not provided even on a voluntary basis.

Mandatory fixed contributions for individual entrepreneurs in 2021

Individual entrepreneur contributions for 2021 are in no way tied to the minimum wage. They are established by law dated November 27, 2017 No. 335-FZ:

· to the Pension Fund of the Russian Federation - 29,354 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (the total payment is limited to a limit of RUB 234,832);

· In the Federal Compulsory Medical Insurance Fund - 6,884 rubles.

The table below shows the amounts of all contribution payments, as well as the due dates for their payment:

Who should pay their own fees?

The obligation to pay insurance premiums for individual entrepreneurs 2021 is not affected by the business situation. Even if the entrepreneur does not conduct business at all, he is obliged to transfer these payments. The presence of losses is also not a mitigating circumstance exempting from this obligation. While an individual has the status of an individual entrepreneur, he must transfer contributions for himself.

An exception is grace periods during which contributions may not be paid if one of the following circumstances exists:

• child care up to one and a half years old;
• caring for an elderly person over 80 years of age;
• caring for a disabled person of the first group or a disabled child;
• military service by conscription;
• living with a spouse who is an employee of a consular, diplomatic, or trade mission outside the Russian Federation or with a spouse who is a military serviceman under a contract in an area where it is not possible to conduct activities.

You must report the presence of one of these circumstances in advance by submitting an application to your Federal Tax Service (the form is in the letter of the Federal Tax Service of Russia dated 06/07/2018 N BS-4-11 / [email protected] ). But other situations, for example, disability of the individual entrepreneur himself, retirement, employment, participation in a commercial organization, large families, etc., do not affect the obligation to transfer contributions for oneself.

The second mandatory condition for suspending the payment of contributions is cessation of business. That is, a mother on maternity leave who continues to conduct entrepreneurial activities is required to pay contributions for herself.

Another opportunity not to pay insurance premiums for individual entrepreneurs in 2021 is the choice of a new taxation system (NTS). Professional income tax can be paid not only by the so-called self-employed, but also by those who have the status of individual entrepreneurs. To switch to paying NTD, you need to register on the Federal Tax Service website in the “My Tax” application and abandon your tax system.

In addition, it is necessary to take into account the limitations inherent in this mode:

• annual income no more than 2.4 million rubles;
• ban on hiring workers;
• types of activities are related only to the performance of work and provision of services, trade in this mode is prohibited;
• The NAP's coverage area in 2021 is four Russian regions (Moscow and the region, Kaluga region, Tatarstan), but the authorities plan to allow the new regime throughout the Russian Federation.

In 2021, individual entrepreneurs pay insurance premiums for themselves under the NAP regime voluntarily. But if an entrepreneur who has become a payer of professional income tax does not transfer contributions, then his insurance account will not receive amounts for calculating a future pension. Make this decision carefully.

Deadlines for paying contributions “for yourself”

The deadline for payment of fixed individual entrepreneur contributions is no later than December 31 of the current year. That is, contributions for 2021 must be paid no later than December 31, 2021.

As for additional contributions from excess income in the amount of 300,000 rubles, then according to clause 2 of Art. 432 of the Tax Code of the Russian Federation, such contributions are paid before July 1 of the year following the reporting year. That is, contributions for 2021 must be paid no later than July 1, 2021.

Next, we will consider some features of calculating and paying insurance premiums for individual entrepreneurs “for themselves” in 2021.

Calculate your liabilities with a chart guide

Calculate your obligations to pay insurance premiums in 2020-2021 yourself using the diagram:

ConsultantPlus experts spoke about what constitutes income for individual entrepreneurs under different taxation systems. Proceed to the explanations by getting trial access to the system for free.

If you still have difficulties calculating contributions, look for your situation in the table in the next section.

How much should an individual entrepreneur pay for an incomplete year?

If an individual entrepreneur did not register from the beginning of the year or completed his activities in 2021, then he must not pay the full amount of insurance premiums. In this case, contributions are calculated in proportion to the number of months during which he was registered as an individual entrepreneur.

Let's give an example of calculating an individual entrepreneur's contributions for himself in 2021, if the individual entrepreneur was opened in 2021.

Let's assume that the individual entrepreneur registered on January 15, 2021. For a full 11 months (from February to December 2021), the individual entrepreneur will have to pay:

• to the Pension Fund RUB 26,907.83. (RUB 29,354: 12 months x 11 months);
• in the Federal Compulsory Medical Insurance Fund 6,310.33 rubles. (RUB 6,884: 12 months x 11 months)

For part of January 2021, you need to calculate in proportion to the number of days during which the individual entrepreneur was an entrepreneur. There are a total of 31 days in January 2021, and the individual entrepreneur was registered on the 15th, that is, he was an entrepreneur for 17 days in the month (31 days - 14 days). Therefore, the amount for January will be:

• to the Pension Fund of Russia 1,341.45 rubles. (29,354: 12 x 17/31);
• in FFOMS 314.59 rub. (RUB 6,884: 12 x 17/31).

We count the amount in kopecks and round to the nearest kopeck according to the rounding rules. Total amount of contributions:

• to the Pension Fund RUB 28,249.28. (RUB 26,907.83 + RUB 1,341.45);
• in FFOMS 6,624.92 rubles. (RUB 6,310.33 + RUB 314.59).

In a similar way, you can calculate the contributions of an individual entrepreneur if he ceased operating as an individual entrepreneur in 2021.

If an entrepreneur decides to cease operations and deregister with the tax authority in 2021, he must pay the fees within 15 days from the date of deregistration.

What are insurance premiums

Insurance premiums for yourself are mandatory payments that individual entrepreneurs transfer to form a future pension and for their health insurance.

Generally speaking, in Russia, insurance of individuals is the responsibility of their employers. Contribution rates for employees are quite high. If the type of activity does not qualify as preferential, then contributions for hired personnel are at least 30.2% of the amounts paid to them.

But the individual entrepreneur does not have an employer, so he must pay insurance premiums for himself. Moreover, the entrepreneur’s contribution rates for himself are much lower than those paid by the employer for his employees.

In addition, an individual entrepreneur is obliged to transfer only two types of payments for himself - for pension and health insurance. But the employer pays not only pension, medical, but also social insurance for employees, as well as insurance against occupational diseases and injuries at work.

But despite this, many entrepreneurs consider it unfair to have to pay contributions if the business does not generate income or they do not operate. The law does allow you to temporarily suspend the transfer of contributions, but only in strictly defined situations.

Insurance premiums for individual entrepreneurs in 2021 if income exceeds 300,000 rubles

If for 2021 the income of an individual entrepreneur exceeds 300 thousand rubles, then in addition to the contributions indicated above, the individual entrepreneur must pay pension insurance contributions in the amount of 1% of the amount of income exceeding 300,000 rubles. Moreover, the maximum amount of such contributions in 2021 is 234,832 rubles. = 8 x 29,354 rub.

Amount of additional contributions to the Pension Fund = Amount of income – 300,000 x 1%

Additional contribution to compulsory pension insurance – 1% on income exceeding RUB 300,000. (Letter of the Federal Tax Service dated April 18, 2018 N BS-2-11/) for the year. The following are considered income:

• under the simplified tax system - all accounted income without taking into account your expenses. The object of taxation – “income” or “income minus expenses” does not matter;
• for UTII - imputed income (clause 4, clause 9, article 430 of the Tax Code of the Russian Federation). To calculate it, add up the indicators of the lines of 100 sections. 2 UTII declarations for all four quarters of the year;
• when paying personal income tax - income reduced by professional deductions.

An example of calculating individual entrepreneur contributions from 1% income

From January 1 to December 31, 2021, the individual entrepreneur conducted business activities on the simplified tax system. The entrepreneur's income amounted to 16 million rubles. Since the entrepreneur worked out the entire billing period, he paid fixed amounts for 2019 no later than December 31, 2021. No later than December 31, 2021, the individual entrepreneur listed:

• for pension insurance OPS - 29,354 rubles;
• for medical insurance - compulsory medical insurance - 6,884 rubles.

The calculation based on income is 157,000 rubles. ((RUB 16 million – RUB 300,000)) x 1%. This amount does not exceed 234,832 rubles. The individual entrepreneur paid 157,000 rubles. to the Pension Fund no later than July 1, 2021.

Results

The minimum wage does not participate in the calculation of fixed payments for individual entrepreneurs in 2020-2021. Specific amounts of contributions are indicated in the Tax Code of the Russian Federation. For 2021 - RUB 32,448. for OPS and 8,426 rubles. on compulsory medical insurance.

If income exceeds 300,000 rubles, an additional payment is made to the Pension Fund (1% of the amount of excess income over the specified limit).

Gaining or losing individual entrepreneur status within a year reduces the amount of insurance premiums in proportion to the length of the individual’s period of stay in this status.

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Online cash register

To answer the question “how much does an individual entrepreneur cost in 2021”, you need to understand whether you need an online cash register. Now it is not put by individual entrepreneurs on “patent” and “imputation” (except for retail and catering), as well as by “simplified” companies that provide services to the population.

On July 1, 2021, the deferment for CCP will end. Most individual entrepreneurs will be required to install an online cash register. A simple model costs from 8,000 to 15,000 rubles, a more serious one costs up to 30,000 rubles. By purchasing an online cash register, you can receive a tax deduction of up to 18,000 rubles.

In order for the cash register to transfer checks to the Federal Tax Service, you need to enter into a contract with a fiscal data operator. A simple tariff costs about RUB 3,000 per year.

If you do not pay contributions from individual entrepreneurs to the Pension Fund

In accordance with federal legislation, individual entrepreneurs may be exempt from making a mandatory fixed contribution provided:

• completing military service;
• stay on maternity leave for up to 1.5 years - if payment of contributions to the Federal Compulsory Medical Insurance Fund follows a calendar year;
• care for citizens with disabilities or reaching 80 years of age;
• staying in a place where it is impossible to obtain employment, while living with a spouse who is in military service under a contract - the benefit is provided for a period of up to 5 years;
• living abroad with an existing referral for official employment of a spouse - the maximum period of exemption is 5 years.

Reference! To receive an exemption, you must document your right to the benefit.

Eg:

• for military personnel - a certificate from the military registration and enlistment office, military ID;
• for child care - birth certificate, certificate from social insurance on the accrual of child benefits.

Depending on the grounds for obtaining an exemption, the package of documents differs. The tax office reserves the full right to require additional certificates in order to confirm previously received information. If a refusal is received from the individual entrepreneur, the benefit will be denied without any explanation.

In practice, the tax service is quite satisfied with one document or several. For example, if you are caring for an elderly relative aged 80, you must prepare a copy of his passport and documentary evidence of the degree of relationship. If he is not a relative, it is necessary to prepare confirmation of rights to care - for example, guardianship.

Suspension of inspections by the Federal Tax Service and imposition of enforcement measures

All on-site tax audits are suspended until May 31, 2020, including with regard to compliance with the country’s currency legislation. This rule also applies to inspections that have already been scheduled.

Until May 31, no fines will be imposed under Art. 126 of the Tax Code of the Russian Federation for late submission of documents or other information from March 1 to May 31, 2021 inclusive.

In accordance with Resolution 409, the maximum deadlines for sending requests from regulatory authorities for the transfer of tax payments, as well as for collecting arrears, have been shifted to 6 months.

Taxes

The amount of taxes depends on the chosen tax regime:

• STS “Income” - 6% of income.
• STS “Income minus expenses” - 15% of the difference between income and confirmed expenses.
• PSN is the cost of the patent, which is determined by the formula: “Tax base x 6%.” The tax base is determined by the authorities of the subject. For example, the tax base for furniture repair in Moscow is 194,780 rubles. Thus, the patent costs 6% of this amount - 11,686 rubles.
• OSNO - 20% of profit, 20% VAT, 13% personal income tax and additional taxes if there is an object of taxation (land, water, mining).
• UNDV - calculated by the formula BD x FP x K1 x K2 x 15%, where BD is the basic profitability established by the state by type of activity; FP - physical indicator (number of machines, employees, room area); K1 - deflator coefficient equal to 1.915 in 2021; K2 is a correction coefficient established by the region.

Note! New entrepreneurs from Moscow cannot apply UTII.

Account in the bank

How much it costs to service an individual entrepreneur in 2021 also depends on the bank in which you open a bank account. A current account is needed for individual entrepreneurs who plan to:

• Work with other individual entrepreneurs and organizations;
• Receive payment through payment aggregators;
• Accept money by bank transfers;
• Participate in tenders.

In 2021, tariffs for banking services for individual entrepreneurs are quite low - from 400₽/month. with free bonuses and discounts when paying a year in advance.