How much insurance premiums will an individual entrepreneur need to pay “for himself” in 2021? What has changed in the calculation of the amount? What are the features of paying fixed insurance premiums for individual entrepreneurs without employees? Is it true that from 2021 the amount of insurance premiums no longer depends on the minimum wage? Will there be an increase in the amount of contributions in 2021 if the income of an individual entrepreneur is less than 300,000 rubles? What is the maximum amount of contributions payable? We will answer these and other questions, give examples, and also provide the exact amounts of fixed insurance contributions for compulsory pension and health insurance in 2021. This article was prepared taking into account the provisions of Federal Law No. 335-FZ dated November 27, 2017.
What contributions do individual entrepreneurs pay: introductory information
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.
Individual entrepreneurs are required 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. This approach will continue in 2021.
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.
The deadlines for payment of individual entrepreneur contributions have changed
Starting from 2021, the deadlines for paying insurance premiums for individual entrepreneurs have changed. Already charges from payments for 2021, the amount of insurance premiums in the amount of 1 percent for excess of 300,000 rubles can be paid no later than July 1. Previously, the cutoff date was April 1. Also see “Deadlines for payment of individual entrepreneur insurance premiums for 2021“.
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.
Deadlines for payment of insurance premiums
Unlike insurance premiums for employees, which are paid every month, individual entrepreneurs must pay mandatory contributions for themselves at any time until the end of the current year. That is, it is quite possible to transfer the entire amount of contributions immediately on the last day of December 2018.
But in practice, it is more convenient for those who work on the simplified tax system for income and UTII to pay contributions by dividing the annual amount into quarterly payments. Read about why this is so in the following articles:
- How an individual entrepreneur can reduce the tax on insurance premiums by 6% using the simplified tax system
- How to reduce tax through individual entrepreneur contributions to UTII in 2021
An additional contribution to pension insurance can be paid as soon as the amount of income of an individual entrepreneur in 2021 exceeds 300,000 rubles. The deadline for paying the additional contribution is July 1 of the following year. That is, the individual entrepreneur can choose when to transfer this amount - before the end of 2018 or until mid-2021.
How insurance premiums were calculated until 2021
In order for an individual entrepreneur to calculate fixed insurance premiums “for himself” until 2018, it was necessary to take into account the values of the following indicators (Article 430 of the Tax Code of the Russian Federation):
- Minimum wage at the beginning of the calendar year;
- tariffs of insurance contributions to the relevant fund;
- the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).
Taking these indicators into account, individual entrepreneurs by 2021 calculated:
- a fixed payment “for yourself”, which does not depend on the amount of income;
- additional contribution for yourself with income over 300,000 rubles. in a year.
As a result, for example, in 2021 the following indicators for payment were obtained:
| Fixed payment for 2021. – 27,990 rub. It includes: – contribution to compulsory social security – 23,400 rubles7; – compulsory medical insurance contribution – 4,590 rubles. | Additional contribution to compulsory pension insurance – 1% on income exceeding RUB 300,000. |
Read more about this. "Cm. “Insurance premiums for individual entrepreneurs in 2021: amounts.”
Thus, until 2021, the amount of insurance premiums was influenced, in particular, by the minimum wage (minimum wage). For the calculation, we took the minimum wage as of January 1, 2021. Accordingly, if the minimum wage on this date increased, then the amount of insurance premiums payable by individual entrepreneurs also increased. See “Insurance premiums of individual entrepreneurs for themselves in 2021: increase from the minimum wage.”
When insurance premiums are considered paid
Insurance premiums in 2021 are considered paid on the day when an LLC or individual entrepreneur receives a payment order to pay insurance premiums. Such an order for the payment of insurance premiums can be submitted either by the payer of insurance premiums or by any other person: an organization, an individual entrepreneur or a person who is not engaged in business (clause 1 of Article 45 of the Tax Code of the Russian Federation). Of course, there must be enough money in the current account of the organization or other person for the payment, and the order itself must be filled out correctly. In 2021, transfer insurance premiums to the budget without rounding: in rubles and kopecks (clause 5 of Article 431 of the Tax Code of the Russian Federation).
The procedure for paying insurance premiums for separate units depends on what powers they are vested with. The division transfers insurance premiums to its tax office if it independently calculates payments to employees.
Notify the tax office of the head office within one month that the organization has vested a branch, representative office or other division with such powers. If payments and remunerations to employees of the unit are calculated by the head office, then it transfers contributions for them to the inspectorate at its location (subclause 7, clause 3.4, article 23, subclause 11, article 431 of the Tax Code of the Russian Federation).
New procedure for calculating insurance premiums for individual entrepreneurs from 2021
From January 1, 2021, the minimum wage will be 9,489 rubles. See “Minimum wage from January 1, 2018.” If we adhere to the previous rules, then the amount of fixed insurance premiums for individual entrepreneurs would have to increase from 2021. However, starting from 2021, a new procedure for calculating insurance premiums for individual entrepreneurs will be introduced. It is enshrined in the Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”
From January 1, 2021, a new fixed amount of insurance contributions for compulsory pension and health insurance will be established for individual entrepreneurs without employees (paying contributions “for themselves”). These payments will no longer depend on the minimum wage (minimum wage). Why are such amendments introduced? Let me explain.
The Government of the Russian Federation has decided to bring the minimum wage to the subsistence level - this should happen at the beginning of 2021. This means that insurance premiums for individual entrepreneurs, if they are not decoupled from the minimum wage, will grow very strongly in the next couple of years. And the proposed changes will make it possible to maintain an “economically justified level of fiscal burden” for the payment of insurance premiums for individual entrepreneurs who do not make payments to individuals. This is stated in the explanatory note to the bill.
The idea of the bill was discussed and approved during a meeting between Russian President Vladimir Putin and President of Opora Russia Alexander Kalinin.
Next, we will tell you what exactly has changed in the procedure for calculating insurance premiums for individual entrepreneurs “for themselves” from 2021 and indicate the new amounts with examples.
Fixed payments for 2021 to the Pension Fund and compulsory medical insurance
Starting from the current year, 2021, the Government of the Russian Federation has changed the process of calculating the defined contributions of an individual entrepreneur for himself. The decision to remove the minimum wage from the calculation came into force. Starting from 2021, fixed payments were increased, but if the Government of the Russian Federation did not stop taking into account the minimum wage, the value of which was also increased, then the final amount would be even greater.
The amount of fixed contributions in 2021 was established by a decree of the Government of the Russian Federation and is equal to 32,385 rubles, of which:
- An individual entrepreneur should transfer 26,545 rubles to the Pension Fund of the Russian Federation;
- For compulsory medical insurance 5840 rubles.
It should be noted that if an individual registered as an individual entrepreneur not at the beginning of the year or stops his business during the year, then payments must be transferred in accordance with the time worked during the year.
Pension contributions of individual entrepreneurs from 2021: new sizes
From 2021, insurance contributions for compulsory pension insurance will be calculated in the following order:
- if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period;
- if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period.
Let's decipher the new meanings and give examples of calculations of amounts payable in various circumstances.
Fixed amount for income of 300 thousand rubles or less
As we have already said, in 2021, fixed pension contributions of individual entrepreneurs “for themselves” with incomes of less than 300,000 rubles amounted to 23,400 rubles. This amount was determined using a special formula based on the minimum wage and insurance premium rates. However, from 2021 the fixed amount of pension contributions will not depend on these values. It will simply be enshrined in law as 26,545 rubles.
Thus, from 2021, fixed pension contributions have increased by 3,145 rubles. (RUR 26,545 – RUR 23,400). From 2021, all individual entrepreneurs, regardless of whether they conduct business or receive income from business, will need to pay 26,545 rubles as mandatory pension contributions.
It is envisaged that the fixed amount of insurance contributions for compulsory pension insurance (26,545 rubles) from 2021 will be indexed annually by decision of the Government of the Russian Federation.
Next, we will consider examples when individual entrepreneurs will need to pay fixed pension contributions in a new (increased) amount.
Example 1. There were no activities in 2021
Individual entrepreneur Velichko A.B. was registered as an individual entrepreneur in 2021. Throughout 2021, he maintained the status of an entrepreneur, but did not conduct any activities and had no movements on his current accounts. But, despite this, for 2021 he still needs to transfer 26,545 rubles as fixed pension contributions.
Example 2. Income for 2021 is less than 300,000 rubles
For 2021, individual entrepreneur Kazantsev S.A. received an income of 278,000 rubles (that is, less than 300 thousand rubles). In such circumstances, for 2021 he also needs to transfer 26,545 rubles as fixed pension contributions.
If income is more than 300,000 rubles
If at the end of 2021 the income of an individual entrepreneur exceeds 300,000 rubles, then the individual entrepreneur will need to pay an additional plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period. There have been no changes in this part since 2021. This approach has been used previously.
Maximum amount of pension insurance contributions
Until 2021, a formula was in force that calculated the maximum amount of pension contributions. There was no need to pay more than the amount calculated using this formula. Here is the formula:
The maximum amount of pension contributions of individual entrepreneurs for 2021, calculated using this formula, was 187,200 rubles. (8 x RUB 7,500 x 26% x 12 months).
However, from 2021, the procedure for establishing the maximum amount of pension contributions has changed. Try another formula:
As you can see, in 2021 the eight-fold limit will also apply, but not to the minimum wage, but to a fixed amount of 26,545 rubles.
Thus, more than 212,360 rubles. (RUR 26,545 x in 2018 cannot be paid as pension contributions.
It turns out that the maximum amount of pension contributions payable since 2018 has increased by 25,160 rubles. (RUR 212,360 – RUR 187,200).
Example 3. Income over 300,000 rubles
For 2021, individual entrepreneur Kazantsev S.A. received income in the amount of 6,800,000 rubles. This amount is more than 300,000 rubles for 6,500,000 rubles. (RUR 6,800,000 – RUR 300,000), so pension contributions for 2021 will include:
- 26,545 rubles – fixed part of pension contributions;
- 65,000 rub. (6,500,000 rubles x 1%) is 1 percent of the amount of income exceeding 300,000 rubles.
In total, the total amount of pension contributions of individual entrepreneurs “for themselves” to be paid will be 91,545 rubles. (RUR 26,545 + RUR 65,000). This amount does not exceed the maximum amount (RUB 212,360), and therefore must be transferred to the budget in full.
The calculation procedure and deadline for payment of fixed insurance premiums for individual entrepreneurs in 2021 have been changed
Individual entrepreneurs (IP) must pay insurance premiums for themselves in any case (with rare exceptions), regardless of the applied taxation system, the fact of carrying out activities and the income received.
Mandatory
insurance premiums:
- for compulsory pension insurance – compulsory pension insurance;
- for compulsory medical insurance – compulsory medical insurance.
Voluntary
insurance premiums in case of temporary disability and in connection with maternity. Individual entrepreneurs are not required to pay these fees.
Amounts of fixed payments in 2021
From 2021, the size of the fixed payment no longer depends on the minimum wage. The amount of insurance premiums is established at the legislative level.
Fixed payment amount
in 2021 is equal to 32,385 rubles, of which:
- pension contributions – 26,545 rubles;
- medical fees – 5,840 rubles.
If the individual entrepreneur’s income for the year exceeds 300,000 rubles, then the amount is over 300 thousand rubles. multiplied by 1 percent. The result obtained is added to the fixed amount (RUB 32,385) and the total amount of insurance premiums is obtained.
the maximum amount has also been changed
pension contributions. In 2021, an eight-fold limitation is applied, but no longer to the minimum wage, but to a fixed amount - 26,545 rubles. Thus, more than 212,360 rubles cannot be paid as pension contributions in 2021.
A comparison of the amounts of fixed insurance premiums with 2021 is reflected in the table.
| Type of insurance premium | 2018 | 2017 |
| OPS (income up to RUB 300,000) | RUB 26,545 | RUB 23,400 |
| OPS (income over RUB 300,000) | Amount over 300 thousand rubles. multiplied by 1 percent | |
| OPS (maximum payment) | RUB 212,360 | RUB 187,200 |
| Compulsory medical insurance | RUB 5,840 | RUB 4,590 |
Deadlines for individual entrepreneurs to pay insurance premiums for themselves
For each type of insurance premium there is a payment deadline. When the last day of the due date for payment of contributions falls on a weekend or holiday, the end of the due date is postponed to the next working day.
An entrepreneur has the right to pay a fixed amount of insurance premiums either in full or in several payments during the year. The main thing is to transfer contributions in full before December 31
.
For 2021, the annual (fixed) payment is RUB 27,990. It must be paid by December 31, 2021. However, December 31, 2017 falls on a Sunday, followed by the New Year holidays. Therefore, individual entrepreneurs’ fixed contributions must be paid for themselves no later than January 9, 2021.
For pension contributions accrued from income over 300,000 rubles, the deadline has been changed.
Starting from 2021, individual entrepreneurs are required to transfer one percent insurance premiums no later than July 1
next year. Such contributions for 2021 must be paid according to the new deadline - before July 1, 2021
Deadlines for payment of insurance premiums
| Type of insurance premium | Deadlines for payment of insurance premiums for individual entrepreneurs | ||
| For 2021 | For 2021 | For 2021 | |
| Pension contributions (income up to RUB 300,000) | January 8, 2021 | January 9, 2021 | January 9, 2021 |
| Pension contributions (income over RUB 300,000) | July 1, 2021 | July 2, 2021 | April 3, 2021 |
| Medical contributions to the FFOMS | January 8, 2021 | January 9, 2021 | January 9, 2021 |
* — First working day after the New Year holidays.
If an entrepreneur does not pay insurance premiums or transfers them later, tax authorities may charge penalties, impose a fine, or collect the debt from the individual entrepreneur’s property.
KBC for fixed insurance premiums
KBK are budget classification codes. They are needed to correctly fill out payment documents when transferring payments for personal insurance to the budget.
- KBK
for insurance premiums of compulsory pension insurance, which are credited to
the Pension Fund of Russia
- 182 1 0210 160 – contributions
- 182 1 0210 160 – fine
- 182 1 0210 160 – fines
To transfer pension contributions from income exceeding 300 thousand rubles. the same codes are used.
- KBK
for insurance premiums for compulsory medical insurance, which are credited to
the Federal Compulsory - 182 1 0213 160 – contributions
- 182 1 0213 160 – fine
- 182 1 0213 160 – fines
Individual entrepreneur medical contributions from 2021: new sizes
The amount of medical insurance contributions to the FFOMS in 2021 did not depend on the income of the individual entrepreneur, but was also calculated based on the minimum wage. In 2017, the amount of medical contributions was 4,590 rubles. See “Insurance premiums for individual entrepreneurs in 2021.”
Starting from 2021, the amount of compulsory medical insurance contributions is “untied” from the minimum wage and is fixed in the amount of 5,840 rubles for the billing period. How much have individual entrepreneur insurance premiums increased since 2021? The answer is 1250 rubles. (5840 rub. – 4590 rub.).
5840 rubles is a mandatory amount. Starting from 2021, all individual entrepreneurs must pay it for the billing period, regardless of the conduct of their activities, movement of accounts and receipt of income.
Where did such amounts come from?
The rate of pension contributions from 2021 is fixed at 26,545 rubles, if the income of an individual entrepreneur does not exceed 300 thousand rubles. in a year. If the entrepreneur’s income exceeds 300 thousand rubles, then contributions to the Pension Fund will amount to 26,545 rubles. + 1% of income over 300 thousand rubles. For health insurance contributions, the payment is set at 5840 rubles. But where did these numbers come from? Unfortunately, the explanatory note to the bill did not explain in any way why the numbers are exactly as they are.
Insurance premiums
Innovations at reduced rates
The law under comment makes two amendments related to the application of a preferential tariff for insurance premiums.
Please note: all innovations regarding preferential tariffs came into force on November 27, 2017 and apply to legal relations arising from January 1, 2021. The first amendment is a change to the list of “preferential” types of activities under the simplified tax system, which give the right to apply a reduced tariff. This list was approved by subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation. Its updated version contains wording that completely coincides with the wording of the All-Russian Classifier of Types of Economic Activities (OKVED2) OK 029-2014 (NACE Rev. 2).
The second amendment is a new formula for determining the main type of activity of a “simplified worker.” Let us remind you that a taxpayer using the simplified tax system has the right to apply a preferential tariff only if the type of activity from the above list is his main one. According to paragraph 6 of Article 427 of the Tax Code of the Russian Federation, a type of activity is recognized as the main one if the share of income from it is at least 70 percent of the total income.
Previously, the total amount of income was determined in accordance with Article 346.15 of the Tax Code of the Russian Federation. It included income from sales and non-operating income. But income not taken into account when taxing profits was not included in the total volume.
The commented amendments changed the rules for calculating total income. Now this indicator is defined as the amount of income specified in paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation and in subparagraph 1 of paragraph 1.1 of Article 346.15 of the Tax Code of the Russian Federation. Thus, the total amount of income consists not only of income from sales and non-operating income, but also of income not taken into account when taxing profits.
A similar innovation has been introduced for another category of taxpayers - non-profit organizations (except for state unitary enterprises and municipal unitary enterprises) that have switched to the simplified tax system and carry out certain types of activities, in particular, social services for citizens. They have the right to apply reduced contribution rates if in the previous year income from targeted revenues, grants and a number of other operations amounted to at least 70 percent of total income (clause 7 of Article 427 of the Tax Code of the Russian Federation). Previously, the total volume was determined in accordance with Article 346.15 of the Tax Code of the Russian Federation, that is, without taking into account non-taxable income. According to the amendments, the total volume is defined as the sum of income from sales, non-operating income and income not taken into account when taxing profits.
Individual entrepreneurs’ contributions “for themselves”: new amounts and payment terms
The procedure for calculating fixed contributions paid by entrepreneurs, as well as lawyers and other “private traders” will change. Now the amount of individual entrepreneurs’ contributions “for themselves” is calculated using a formula that uses indicators of the minimum wage and tariff rate. From 2021, this formula will be abolished. Instead, in Article 430 of the Tax Code of the Russian Federation there will be values for fixed contributions that do not depend on the minimum wage or on any other indicators.
“Pension” contributions for income exceeding RUB 300,000 will continue to be calculated as 1 percent of the excess amount. The maximum allowable amount of “pension” contributions will also remain the same. But if now it depends on the minimum wage, then in 2021 and beyond its size will be constant and will be a fixed value of “pension” contributions multiplied by 8 (see Table 1).
Table 1
Fixed individual entrepreneur contributions for 2018-2020
| 2018 | 2019 | 2020 | |
| “Pension” contributions from income not exceeding 300,000 rubles. | RUB 26,545 | RUB 29,354 | RUB 32,448 |
| The maximum allowable amount of “pension” contributions | RUB 212,360 (RUB 26,545 × | RUB 234,832 (RUB 29,354 × | RUB 259,584 (RUB 32,448 × |
| "Medical" contributions | RUB 5,840 | RUB 6,884 | RUB 8,426 |
The deadline for paying “pension” contributions on income exceeding RUB 300,000 will also change. The previous version of paragraph 2 of Article 432 of the Tax Code of the Russian Federation stated that this part of the contributions must be transferred no later than April 1 of the next year. Starting with reporting for 2021, contributions will need to be paid no later than July 1. This means that contributions from the excess amount for 2021 must be transferred no later than July 2, 2018 (since July 1, 2021 falls on a Sunday).
Calculate contributions “for yourself”, tax according to the simplified tax system, fill out payments in the web service Fill out for free
Amendments are also provided for peasant (farm) households. Now the size of fixed contributions for such a farm depends on the number of participants (including the head), on the minimum wage and on insurance rates. In 2021 and beyond, the amount of fixed contributions will depend only on the number of participants (see Table 2).
table 2
The amount of fixed contributions in general for peasant (farm) enterprises for 2018-2020
| 2018 | 2019 | 2020 | |
| "Pension contributions | RUB 26,545 x number of participants (including chapter) | RUB 29,354 × number of participants (including chapter) | RUB 32,448 × number of participants (including chapter) |
| "Medical" contributions | RUB 5,840 x number of participants (including chapter) | RUB 6,884 × number of participants (including chapter) | RUB 8,426 × number of participants (including chapter) |
New reasons for refusing to accept payment of contributions
Lawmakers have changed the list of reasons why tax authorities may not accept payment of insurance premiums. The current version of paragraph 7 of Article 431 of the Tax Code of the Russian Federation states: the calculation is considered not submitted if the total amount of “pension” contributions accrued for the payer as a whole for each of the last three months does not correspond to the amount of contributions for each insured person. Another circumstance was also named that is sufficient for non-acceptance of the calculation - inaccurate personal data identifying insured individuals (see “Incorrect personal data in the DAM: tax authorities spoke about fines in such a situation”).
From January 1, 2021, the reasons for refusing to accept calculations for insurance premiums will be the following: errors in the amount of payments and other remunerations, errors in the base for calculating “pension” contributions within the limit, errors in the base for calculating “pension” contributions for additional tariffs, as well as errors in the amount of the “pension” contributions themselves (“regular” and at additional tariffs). The condition for data discrepancy will look like this: discrepancy between the amounts of the same indicators for all individuals and the same indicators for the payer as a whole. As for inaccurate personal data, they will also remain on the list of reasons for non-acceptance of payment of contributions.
Please note: when submitting calculations of premiums, those policyholders who use web services to prepare and check reports (for example, the Kontur.Extern reporting system) will feel most comfortable. There, all current control ratios are established automatically, without user intervention. If the data entered by the policyholder does not correspond to the control ratios, the system will certainly warn him about this and tell him how to correct the errors. And timely correction of errors will save the accountant from the need to submit “clarifications”.
Fill out, check and submit a new contribution calculation for free through “Kontur.Extern”
We would like to add that in 2021, as now, tax authorities will notify the policyholder of unsubmitted calculations. The notification period will remain: no later than the day following the day of receipt of the calculation in electronic form (or 10 days following the day of receipt of the calculation in paper form). As now, the policyholder must correct the violations and submit a new calculation within 5 days from the date of sending the notice in electronic form (or within 10 days from the date of sending the “paper” notice). If these deadlines are met, the date of submission will be considered the day the initial calculation is submitted.
Disability and maternity contributions
As we have already said, this type of insurance premium 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 2021, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006: Minimum wage at the beginning of the year x tariff x 12 .
If from January 1, 2021 the minimum wage will be 9,489 rubles, then the amount of contributions for disability and maternity in 2021 for individual entrepreneurs will be 3,300 rubles. (RUB 9,489 × 2.9% × 12 months).
If individual entrepreneur status was acquired or lost in 2018
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. Let us give examples of calculating insurance premiums for individual entrepreneurs “for themselves” in 2021 in a situation where a person acquired and lost the status of an individual entrepreneur.
Example conditions. The person received individual entrepreneur status on February 16, 2021. However, on November 14, 2021, 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 the 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.
Calculations. The amount of mandatory pension contributions for one calendar month of 2021 is 2212 rubles. (RUB 26,454 / 12 months). The amount of mandatory medical contributions for one month is 486 rubles. (5840 RUR / 12 months).
Next, we will calculate insurance premiums for partial months of doing business in 2021. In our example, these are February and November. During these months we need to count the days of activity. The remaining months (March-October) will be counted in full.
| Month | Amount of contributions |
| February | In February 2021, business activity was carried out from the 17th to the 28th (12 calendar days). There are a total of 28 days in February. Therefore, the amount of contributions for February 2021 will be: • pension contributions = 948 rubles. (2212 RUR/28 days × 12 days); • medical fees = 208 rub. (486 RUR / 28 days × 12 days). |
| November | In November 2021, business activities were carried out from November 1 to November 13, 2021 (13 calendar days). There are a total of 30 calendar days in November. Therefore, the amount of contributions for November 2021 will be: • pension contributions = 958 rubles. (2212 rubles / 30 days × 13 days); • medical fees = 210 rub. (486/ 30 days × 13 days) |
| March – October (whole months) | For the period from March to October 2021 inclusive (for eight full months), the amount of contributions will be: • pension contributions: 17,696 rubles. (RUB 2,212 × 8 months); • medical fees 3888 rub. (RUB 486% × 8 months). |
| TOTAL | Total fixed insurance premiums for individual entrepreneurs “for themselves” in 2021, which began and ceased operations, will be:
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. |
How much should an individual entrepreneur pay for himself?
Contributions for yourself are a known amount in advance, and it is also specified in the Tax Code. In 2021, you need to transfer 26,545 rubles to your pension insurance, and 5,840 rubles to medical insurance. Only 32,385 rubles, and this is the amount for a full year of activity of the individual entrepreneur.
If you have had the status of an individual entrepreneur for less than a year, the amount of mandatory contributions will be less - only for certain months and days. In such cases, it is convenient to calculate insurance premiums for individual entrepreneurs using our calculator.
For example, an entrepreneur was registered back in 2021, and on October 10, 2021 he was deregistered with the Federal Tax Service. The income received for this period was small - 280,000 rubles. We indicate the dates in the appropriate fields and receive the amount of contributions that this individual entrepreneur had to pay for less than a full year of activity.
You need to pay:
- contributions to compulsory pension insurance - 20,622.33 rubles;
- contributions for compulsory health insurance - 4,536.99 rubles.
Total 25,159.32 rubles.
But in addition to the mandatory amounts indicated above, entrepreneurs who have received an annual income of over 300,000 rubles must make an additional contribution. It goes only to pension insurance and amounts to 1% of income over 300,000 rubles.
Here is an example of calculating contributions we made using a calculator. The period of business activity remained the same, but income increased to 1.78 million rubles.
We get what we need to pay:
- contributions to compulsory pension insurance - 20,622.33 rubles;
- additional contributions for compulsory pension insurance - 14,800.00 rubles;
- contributions for compulsory health insurance - 4,536.99 rubles.
Total 39,959.32 rubles. The amount is increased by just 1% from income over 300,000 rubles per year, based on (1,780,000 – 300,000) * 1%) = 14,800 rubles.
The additional contribution to pension insurance has an upper limit. The maximum amount in 2021 is 185,815 rubles, and taking into account the mandatory contribution of 26,545 rubles, the transfer limit for individual entrepreneur pension insurance is 212,360 rubles.
Main conclusions
Next, let’s summarize all of the above and tabulate the amounts of insurance premiums for individual entrepreneurs “for themselves” from 2021 and focus on the main changes:
| RUR 26,545 – mandatory amount of fixed pension contributions from 2021. From 2021 it will be indexed. |
| 5840 rub. – mandatory amount of fixed medical contributions from 2021. From 2021 it will be indexed. |
| From 2021, the maximum amount of contributions to the Pension Fund budget is 212,360 rubles. |
| From 2021, pension and medical contributions are no longer “tied” to the minimum wage. |
Read also
24.01.2018
How to reduce tax on these payments
1) Individual entrepreneurs without employees on the simplified tax system “income” and on UTII can reduce the tax by 100% of the amount of all fixed insurance contributions.
2) If an individual entrepreneur using the simplified tax system “income” has employees, then the tax can be reduced by no more than 50% by the amount of all fixed insurance contributions.
3) If an individual entrepreneur has employees on UTII, then the tax can be reduced by no more than 50%, and then only by the amount of insurance premiums for employees. It is impossible to reduce the tax on the amount of insurance payments for yourself.
4) Individual entrepreneurs using the simplified tax system “income minus expenses” and the unified agricultural tax can only include these insurance premiums in their expenses.
