How to calculate fixed contributions of an individual entrepreneur for less than a full year? Let's look at two examples

How to use the calculator

Instructions for using the individual entrepreneur insurance premium calculator

By default, calculations are made for the selected whole year. If you registered an individual entrepreneur this year, or you closed it, then select a more specific start and end date for the period.
If your income for the selected period was no more than 300,000 rubles, then you can leave the “Income for this period” field empty. The entered amount will not affect the final result.
Click "CALCULATE". You can save the result with all the calculation details to a doc file.

Features of payment of SV

The entrepreneur is obliged to pay the amount of SV for the entire year within the time limits specified by law. Let's look at the payment deadlines in the table.

Peculiarities	Fixed part of contributions – If the entrepreneur was registered with the tax office for the entire year	Fixed part of contributions - If the entrepreneur ceased activities and was deregistered during the year	Contributions from excess income of 300 thousand rubles - If the entrepreneur was registered with the tax office for the whole year	Contributions from excess income of 300 thousand rubles - If the entrepreneur ceased operations and was deregistered during the year
Deadlines	Until December 31 of the current year	Within 15 calendar days from the date of deregistration of the individual entrepreneur	Until July 1 next year	Within 15 calendar days from the date of deregistration

The deadlines for paying SV are described in the Tax Code in Article 432. For fixed contributions, you must pay before December 31 of the current year, for 1% from excess of 300,000 rubles - before July 1 of the next year. If an entrepreneur decides to terminate his activities and deregisters, then he has fifteen calendar days to pay the fees.

Example.

Ivanov A.A. registered as an individual entrepreneur in January 2021. On June 21, 2021, he deregistered as an entrepreneur. During his work, he received an income of 200 thousand rubles. Ivanov A.A. Must pay contributions within 15 calendar days from the date of deregistration, that is, until July 6, contributions must be paid. If Ivanov A.A. fails to pay contributions by this date, the tax office will begin to charge penalties on contributions for each day of delay.

About the individual entrepreneur insurance premium calculator

As soon as an individual entrepreneur has received registration in this capacity, he has obligations to the state for taxes and fees. Regardless of the taxation system he adheres to and the financial success of his business, individual entrepreneurs must annually pay contributions to insurance funds.

To calculate the amount of amounts required to be paid, you can use an online calculator, which will make this process quick and transparent.

When do you need to pay?

Insurance premiums are calculated to be paid once a year. They must be transferred by the end of the current year, that is, by December 31. Otherwise, the entrepreneur is free to choose the terms for payment: you can make one payment at any time of the year, or you can make payments in installments, again at intervals convenient for the entrepreneur. Usually, a quarterly mode of making equal shares of insurance premiums is chosen - this way the tax burden will be distributed more evenly.

If an additional contribution to the Pension Fund is provided for an individual entrepreneur (in case of income over 300,000 rubles), then it must be paid before April 1 of the next year. At the same time, the obligatory part must be paid by December 31, and until April you can “delay” with contributions calculated from the amount that exceeded the limit of 300 thousand rubles.

How to calculate fixed individual entrepreneur contributions for yourself for less than a full year?

Individual entrepreneurs are required to pay insurance payments for themselves from the date of registration as an individual entrepreneur to the closing day, including the last days. If an individual entrepreneur closes or opens during the year, then this year is incomplete, and for it the amount of contributions must be calculated separately, taking into account the status of an entrepreneur.

For a full year, the amount of insurance payments for compulsory pension and health insurance includes:

fixed payment for OPS = 32,448 rubles. (for 2020, there is a benefit for victims of coronavirus, the amount is reduced to 20,318 rubles);
additional pension contribution in the form of interest for incomes over 300 thousand rubles. = 1% × (Annual income - 300,000) ;
fixed payment for compulsory medical insurance = 8,426 rubles.

For a full year, fixed contributions are transferred until the end of the accounting year, interest - until July 1 of the following year.

If during the year a person closes an individual business or opens one, then the year is incomplete; accordingly, the insurance amount to be paid for oneself must be reduced in proportion to the period worked in the status of an individual entrepreneur.

When closing , you need to calculate what part of the fixed contributions falls on the period from January 1 of the accounting year to the day of termination of business specified in the certificate, inclusive.

When opening , you need to calculate what part falls on the period from the date of registration indicated in the certificate, inclusive of December 31 of the accounting year.

To calculate the insurance amount payable for compulsory health insurance and compulsory medical insurance (fixed part), you must first determine the part of the contributions falling on full months, then calculate the part falling on days in an incomplete month (in which the individual entrepreneur was opened or closed), add up the received meanings. The result will be the amount of the fixed insurance payment for compulsory health insurance and compulsory medical insurance that the citizen must pay on time for himself.

Formulas for calculation:

Contribution for full months of work as an individual entrepreneur = Annual fixed payment ÷ 12 months. × Number of complete months.

Contribution for days of work as an individual entrepreneur in an incomplete month = Annual fixed payment ÷ 12 months. × Number of days as an individual entrepreneur in an incomplete month ÷ Number of calendar days in an incomplete month.

Total fixed payment = Contribution for full months + Contribution for days in an incomplete month

For example, if an individual entrepreneur ceased its activities on September 29, 2020, then contributions must be calculated for the period from January 1 to September 29, 2021, with 8 full months (from January to August) and one incomplete - September, in which the person was an entrepreneur within 29 days.

Below is an example of a calculation in the case where an individual entrepreneur closes in mid-2021.

Percentage on the amount exceeding 300 thousand rubles.

The actual time spent in the status of an individual entrepreneur does not in any way affect the payment of an additional 1% on the amount of excess income over 300 thousand rubles.

If an individual entrepreneur’s income during work in the accounting year is more than 300 thousand rubles, then you need to additionally calculate 1% of the difference between the actual income and 300,000. It does not matter when he stopped his activities and when he started them.

For example, if an individual entrepreneur closed on July 20, 2021 and managed to earn 500,000 rubles for the period before closing from January 1 to July 20, 2021, then you need to separately calculate the part of fixed insurance payments for compulsory health insurance and compulsory medical insurance according to the formulas given above (in proportion to work as IP) and further calculate the percentage of excess using the formula = 1% × (500,000 - 300,000).

Example of calculating insurance payments at closing in 2021

Initial data:

The individual entrepreneur is engaged in the retail sale of food products and closes on October 5, 2021 - this date is indicated in the certificate of termination of activities as an individual entrepreneur.

The amount of income received for the period from January 1 to October 5, 2020 = 480,000 rubles.

How to calculate contributions payable for yourself:

Retail sales of products are not included in the List of industries affected by coronavirus, and therefore the size of the fixed insurance payment for this individual entrepreneur is standard, established for 2020 (not reduced).

In 2021, the individual entrepreneur worked for 9 full months (from January to September) and 5 days in October before closing.

Fixed on OPS = (32,448 ÷ 12 × 9) + (32,448 ÷ 12 × 5 ÷ 31) = 24,336 + 436 = 24,772 rubles.

Fixed on compulsory medical insurance = (8,426 ÷ 12 × 9) + (8,426 ÷ 12 × 5 ÷ 31) = 6,319.5 + 113.3 = 6,432.8 rubles.

Additional on OPS = 1% × (480,000 - 300,000) = 1,800 rubles.

Transfer of insurance payments must be made before October 20, 2020 inclusive.

How to pay insurance premiums?

The payment method is chosen by the individual entrepreneur. The easiest way, and this method is the most common, is a transfer from the entrepreneur’s current account by bank transfer. You can deposit these funds from any personal account, not necessarily registered as a settlement account and linked to the activities of an individual entrepreneur. Payment in cash is also possible, just remember to keep the bank receipt to confirm payment of insurance premiums.

IMPORTANT INFORMATION! The budget classification code (BCC) for the transfer of insurance premiums has changed since 2021 - now these payments are subject to the jurisdiction of the Federal Tax Service. Both mandatory fixed payments and a contribution from increased income of more than 300 thousand must be paid to the same BCC.

Amount of insurance premiums: calculate using a calculator

Although contributions are fixed, the amount payable changes annually. Until 2021, it was entirely dependent on the minimum wage established by the state. The object and basis for calculations do not matter.

To calculate the amount of fixed contributions using the calculator, you need to know the following basic initial indicators:

the minimum wage value established for the reporting year at the legislative level (necessary for calculation only until 2018);
tariffs for contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Compulsory Medical Insurance Fund (constant values, required for calculation only until 2021);
fixed amounts in the Pension Fund and the Federal Compulsory Medical Insurance Fund (for 2018-2020);
the number of billing months for which it is planned to transfer the contribution (12 in the case of annual payment);
income for the selected period (in rubles).

The first three indicators do not need to be entered; they are fixed in the calculator. You need to enter the start date of the reporting period and its end, the calculator will take into account the estimated time independently.

How to correctly determine the amount of income from which contributions are paid?

In order to correctly enter into the appropriate window of the calculator the key indicator on which the amount of mandatory insurance payments will depend, you need to know exactly what financial results fall under the concept of “income of an individual entrepreneur” and are the basis for this calculation.

If the size of the contribution itself does not depend on the tax system, then this is decisive for determining income.

Entrepreneurs under the general taxation system must pay contributions on the same income on which they pay personal income tax (not to be confused with the tax base; unlike the amount of income, it is reduced by tax deductions).
Under the simplified tax system (USN), for calculating contributions, income is taken that is not reduced by the amount of expenses, even if the tax is paid according to the “income minus expenses” scheme.
When using UTII, income for calculating insurance premiums is considered imputed, which must be calculated according to a specially provided formula, including basic profitability (it is determined by the Tax Code depending on the indicators of the object), multiplied by corrective indicators.
The patent system takes into account potentially real income established by regional laws, and it is taken as an insurance base.
When combining several tax systems at the same time, the amounts of income to take into account the amount of insurance premiums are added up.

What is needed to close a sole proprietorship

Using the simplest example of an individual entrepreneur without employees, let’s look at what documents need to be submitted during the year and what to pay. Entrepreneurs in the Russian Federation are encouraged to use a general or special tax regime.

Entrepreneurs working under OSN:

They declare income using Form 3-NDFL. (The sample for filling out the 3-NDFL declaration changed last year).
Quarterly VAT declaration.
Makes payments for pension and health insurance.

IP on the simplified tax system in 2021:

Advance payments are made every three months.
At the beginning of the new year, they submit a declaration to the simplified tax system.
Make payments for compulsory medical insurance and compulsory health insurance.

Individual entrepreneurs using UTII in 2021:

Makes payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund.
Provides UTII declarations quarterly.

IP on PSN:

Makes payments to the Federal Compulsory Medical Insurance Fund and the Pension Fund.
Reporting is submitted only if there are workers.

When using different taxation regimes, the deadlines for submission and the procedure for submitting reports differ.

How the calculator works

Since 2021, the calculator for calculations is based on Article 430 of the Tax Code of the Russian Federation and in fact the calculation formula can be written as follows:

Svzn = Rfix / 12 x Nmonth, where:

Svzn – amount of insurance premium payable;
Rfix – a fixed amount of a specific insurance contribution (to the Pension Fund of the Russian Federation or to the Federal Compulsory Compulsory Medical Insurance Fund);
Nmonth – the number of months for which the contribution is paid (after all, the business may not have been started from the beginning of the year or only part of the payment needs to be calculated).

Until 2021, the calculator uses the formula established by Article 14 of Federal Law No. 212-FZ to calculate insurance premiums:

Свзн = minimum wage x Рtar x Nmonth, where:

Svzn – amount of insurance premium payable;
Minimum wage – the minimum wage value adopted by the state for the reporting year;
Rtar – the rate of a specific insurance premium (in the Pension Fund of the Russian Federation - 26% or in the Federal Compulsory Medical Insurance Fund - 5.1%);
Nmonth – the number of months for which the contribution is paid.

If you need to calculate an additional contribution amount for an individual entrepreneur with more than 300 thousand annual income, then the Pension Fund should receive an additional 1% on the amount exceeding the limit.

Example of calculation of insurance payments

Tax period when closing an individual entrepreneur on UTII - which code to indicate

Even if the individual entrepreneur had no income, the owner is obliged to make all payments. The calculation of SV depends on the number of months and even days worked. Now the amount of insurance premiums for individual entrepreneurs for less than a full year does not depend on the minimum wage, since the Tax Code establishes the sizes of both types of self-employment. Previously, due to inflationary processes in the global economy, when calculating the monthly income for less than a full year, the minimum wage had to be taken into account. Today, an entrepreneur only needs to count the days and months.