Fixed insurance premiums for individual entrepreneurs “for themselves” in 2021: new amounts

What are insurance premiums

Insurance contributions are mandatory payments for pension, medical and social insurance of employees and individual entrepreneurs. From 2021, control over the calculation and payment of contributions has again been transferred to the Federal Tax Service, which until 2010 was already collecting such payments under the name Unified Social Tax (UST).

Chapter 34 has been added to the Tax Code, which regulates the calculation and payment of contributions for:

• compulsory pension insurance;
• compulsory health insurance;
• social insurance in case of temporary disability and maternity.

These types of contributions must be paid not to the funds, but to your tax office. Contributions for injuries for workers remained in the introduction of the Social Insurance Fund; nothing has changed regarding them.

Among the payers of insurance premiums listed in Chapter 34 of the Tax Code of the Russian Federation, individual entrepreneurs are also named. An individual entrepreneur has a dual status - as an individual and as a business entity. An individual entrepreneur is his own employer, so the responsibility to provide himself with a pension and health insurance falls on him.

Insurance premium rates in 2021: rate table

If an individual entrepreneur or organization does not have the right to apply reduced tariff rates, then they must pay insurance premiums for medical, social and pension insurance at the basic tariff. As for the tariff rates for insurance premiums for 2020, they remained unchanged (based on No. 361-FZ of November 27, 2021). Only the maximum bases for calculating insurance premiums have changed (based on clauses 4-6 of Article 421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 28, 2018 N 1426). You can familiarize yourself with them in the table below.

We add that in accordance with Articles 425-426 of the Tax Code of the Russian Federation, the general rate on insurance premiums is 30%. It will be valid until 2021 inclusive.

The distribution of the total bet is as follows:

• for social insurance – 2.9%;
• for pension insurance – 22%;
• for health insurance – 5.1%.

Table 1. Basic tariff rates for insurance premiums in 2020

As already mentioned, some insurance premium payers are beneficiaries and have the right to make payments in accordance with reduced rates.

Let us remind you that in 2021 the preferential tariffs that were in force in 2021 are no longer valid for some categories of payers. These categories included individual entrepreneurs and organizations:

• who applied preferential treatment when working on the simplified tax system;
• pharmacies on UTII;
• who used PSN in the provision of services.

We present reduced insurance premium rates that are relevant in 2021 in the table below.

Table 2. Reduced tariff rates for insurance premiums in 2020

Employers must pay additional insurance premiums from the wages of employees who work in hazardous or hazardous conditions. Moreover, the rates of such contributions depend on the results of a special labor assessment (or the lack thereof). This is stated in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

In the table you can see additional tariffs for organizations and individual entrepreneurs when conducting a special labor assessment and in its absence for 2021

Table 3. Additional tariff rates for insurance premiums in 2021

Please note that if different additional tariffs for insurance premiums are allowed for payments in favor of one employee, then the highest value of the additional tariff must be applied.

Who should pay insurance premiums

The procedure for calculating and paying mandatory insurance premiums causes a lot of controversy. Entrepreneurs who do not conduct business or do not receive profit from it believe that paying mandatory insurance premiums in such situations is not justified. The state proceeds from the fact that a person who continues to be listed in the state register of individual entrepreneurs, despite the lack of activity or profit from it, has his own reasons for this. Relatively speaking, no one is stopping him, due to lack of income, from stopping his business activities, deregistration, and, if necessary, re-registering.

We recommend: Registration of individual entrepreneurs online

Courts, including higher ones, always indicate that the obligation to pay insurance premiums arises for an individual entrepreneur from the moment he acquires such status and is not related to the actual implementation of activities and receipt of income. An exception is the choice of the NAP regime, in which the payment of contributions for oneself occurs on a voluntary basis.

Calculation of insurance premiums for individual entrepreneurs for themselves

An individual entrepreneur is obliged to pay insurance premiums for himself as long as he has the status of a business entity, with the exception of grace periods for non-payment.

Article 430 of the Tax Code of the Russian Federation allows individual entrepreneurs not to pay insurance premiums for compulsory pension and medical insurance if they temporarily do not operate in the following cases:

• military service under conscription, caring for a child under one and a half years old, a disabled child, a disabled person of the 1st group, elderly people over 80 years old;
• living with a spouse who is a contract military serviceman in the absence of employment opportunities for a total of up to five years;
• living abroad with a spouse sent to diplomatic missions and consulates of the Russian Federation (also no more than five years).

The absence of activity during such periods must be documented, and the suspension of payment of contributions must be reported to your Federal Tax Service. If an individual entrepreneur has the right to a benefit, but continues to receive income from business activities, then he must pay insurance premiums on a general basis.

And now the most important thing - what amounts of mandatory individual entrepreneur contributions are we talking about? In 2021, an individual entrepreneur must transfer payments for himself only to compulsory pension and health insurance. The transfer of social insurance contributions for sick leave and maternity benefits is made by individual entrepreneurs on a voluntary basis.

Insurance premiums for individual entrepreneurs in 2021 no longer depend on the size of the minimum wage (minimum wage), but are fixed amounts approved by the Government:

• Contributions for compulsory health insurance (CHI) - 8,426 rubles per year.
• Contributions to compulsory pension insurance (OPI) are partially differentiated and consist of a fixed amount of 32,448 rubles and an additional contribution.
• An additional contribution is paid if the income of an individual entrepreneur is more than 300 thousand rubles per year. It is calculated as 1% of the amount of income exceeding this limit.

Insurance premium calculator for 2021:

It is necessary to pay insurance premiums in the amount of: - r.

The payment consists of:

✐ Example ▼

Let's assume that an entrepreneur received income in the amount of 1,200,000 rubles in 2021. Let's calculate the amount of insurance premiums payable by individual entrepreneurs:

• Pension insurance contributions will be calculated as follows: 32,448 + ((1,200,000 – 300,000) * 1%) = 41,448 rubles.
• Health insurance premiums will remain at the same level and amount to 8,426 rubles at any income level.

Total: the total amount of insurance premiums for yourself in this example is 49,874 rubles.

An upper limit on the amount of contributions to compulsory pension insurance has also been introduced - in 2021, this amount cannot exceed 259,584 rubles.

The above formulas show the calculation of the cost of a full insurance year; if the entrepreneur was not registered at the beginning of the year or ceased activity before its end, then all calculated amounts are proportionally reduced. In these cases, it is necessary to take into account only full months and calendar days (if the month is incomplete) in which the person had the status of an entrepreneur.

Let's summarize:

• In 2021, individual entrepreneurs’ contributions for themselves with an annual income not exceeding 300 thousand rubles, including in the absence of activity or profit from it, will amount to 40,874 rubles, based on: 32,448 rubles of contributions to compulsory health insurance plus 8,426 rubles of contributions to compulsory medical insurance .
• If the amount of income exceeds 300 thousand rubles, then the amount payable will be 40,874 rubles plus 1% of income exceeding 300 thousand 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)

What is considered income when calculating insurance premiums?

Determining the base for calculating individual entrepreneur contributions depends on the chosen taxation system:

• on the simplified tax system Income - income from sales and non-operating income excluding expenses;
• on the simplified tax system “Income minus expenses” - the difference between income and expenses.

In our service, you can prepare a notification about the transition to the simplified tax system for individual entrepreneurs absolutely free of charge (relevant for 2021):

Create an application for the simplified tax system for free

• in the patent taxation system, the potential annual income on the basis of which the cost of the patent is calculated;
• on the unified agricultural tax - income taken into account for tax purposes, without deducting expenses;
• on OSNO - income received from business activities, minus professional deductions.

If an individual entrepreneur combines tax regimes, then income from different regimes is summed up.

To choose the most profitable tax system specifically for your business, we recommend taking free advice from professionals who will help you choose a regime with minimal payments.

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Deadlines for payment of insurance premiums for individual entrepreneurs

The entrepreneur must pay insurance premiums for himself in terms of income not exceeding 300 thousand rubles (i.e. the amount of 40,874 rubles) by December 31 of the current year. At the same time, it is worth taking the opportunity to reduce, in some cases, the amount of accrued taxes by paying insurance contributions quarterly, which will be discussed in more detail in the examples.

Please note: there is no such thing as “insurance premiums of individual entrepreneurs for the quarter.” The main thing is to pay the entire amount of 40,874 rubles by December 31 of the current year in any installments and at any time. The division of the indicated amount into four equal parts is used only for conditional examples.

For example, if you don’t expect to have income in the first and (or) second quarter using the simplified tax system, then there is no point in rushing to pay your contributions. It may be more profitable for you to pay 3/4 or even the entire annual amount in the third or fourth quarter, when significant income is expected. And vice versa - if the main income is expected only at the beginning or middle of the year, then the main amount of contributions must be paid in the same quarter.

An additional amount equal to 1% of annual income exceeding 300 thousand rubles must be transferred before July 1, 2022. But if the limit is exceeded already at the beginning or middle of the year, then these additional contributions can be made earlier, because they can also be taken into account when calculating taxes.

Features of payment by individual entrepreneurs

Some individual entrepreneurs have special payment deadlines. Individual entrepreneurs who pay contributions for themselves have the right to choose to make transfers quarterly or once a year throughout the year. For those who earn up to 300,000 rubles per year, there is only one payment deadline - December 31. If the amount of earnings is more than 300,000 rubles, then contributions from the excess amount must be paid no later than July 1 of the following year (clause 2 of Article 432 of the Tax Code of the Russian Federation).

It is known that in 2021, December 31 was declared a holiday (see government decree No. 1648 of October 10, 2020 on the transfer of days), and the last day on which payments are allowed is 01/09/2022. Before this date, a fixed fee of 40,874 rubles must be paid. The remaining amount (but not more than 227,136 rubles) will have to be paid by 07/01/2022. Monthly, quarterly or at a time - the individual entrepreneur decides on his own.

More details: Individual entrepreneur insurance premiums in 2021.

Insurance premiums for individual entrepreneurs and employees

Having become an employer, in addition to contributions for himself, the entrepreneur must pay insurance premiums for his employees.

Read more: How can an individual entrepreneur organize accounting?

In general, the amount of insurance premiums for employees under employment contracts amounts to 30% of all payments in their favor (except for those that are not subject to taxation for these purposes) and consists of:

• contributions to compulsory pension insurance for employees of public pension insurance companies – 22%;
• contributions to compulsory social insurance OSS – 2.9%;
• contributions for compulsory health insurance compulsory medical insurance – 5.1%.

But from April 1, 2021, due to the coronavirus epidemic, employers belonging to small and medium-sized businesses pay contributions for payments to employees above the minimum wage at lower rates.

Additionally, a contribution is paid to the Social Insurance Fund for compulsory insurance against industrial accidents and occupational diseases - from 0.2% to 8.5%. Under civil contracts, remuneration to the contractor is subject to mandatory insurance contributions for compulsory health insurance (22%) and compulsory medical insurance (5.1%), and the need for social insurance contributions must be provided for in the contractual terms.

Unlike individual entrepreneurs’ contributions for themselves, insurance premiums for employees must be paid monthly, no later than the 15th day of the month following the billing month.

If you need help in selecting types of activities that require the lowest insurance premiums for workers, we advise you to take advantage of a free consultation with our specialists.

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How to reduce the amount of taxes payable through insurance premiums

It is possible to reduce the accrued tax itself only in the “Income” and PSN modes, and to reduce the tax base, i.e. the amount from which the tax will be calculated can be used on the simplified tax system “Income minus expenses”, unified agricultural tax and on OSNO.

Our specialists can help you choose the most favorable tax regime and tell you how to properly reduce your insurance premiums.

Contributions of individual entrepreneurs to the simplified tax system with the object of taxation “Income”

Entrepreneurs in this regime who do not have employees have the right to reduce the accrued single tax by the entire amount of contributions paid (Article 346.21 of the Tax Code of the Russian Federation). There is no need to notify the tax authorities about this, but the paid contributions must be reflected in the Book of Income and Expenses and in the annual tax return under the simplified tax system. Let's look at a few simplified examples.

✐Example ▼

1. An individual entrepreneur using the simplified tax system “Income” and working independently received an annual income in the amount of 380,000 rubles. The calculated tax was 22,800 rubles. (380,000 * 6%). During the year, 40,874 rubles were transferred. insurance premiums, i.e. only a fixed amount (an additional contribution of 1% of income over 300,000 rubles will be transferred by the individual entrepreneur until July 1 of the next year). The entire amount of the single tax can be reduced by the contributions paid, so there will be no tax payable at the end of the year at all (22,800 - 40,874<0).

2. The same entrepreneur received annual income in the amount of 800,000 rubles. The accrued tax amounted to 48,000 rubles (800,000 * 6%), and contributions paid quarterly during the year - 45,874 rubles, based on (40,874 + 5,000 ((800,000 - 300,000) * 1%). The amount of tax payable will be only (48,000 – 45,874) = 2,126 rubles.

3. If an entrepreneur uses hired labor in this mode, then he has the right to reduce the accrued single tax at the expense of the amounts of contributions paid (contributions for himself and for employees are taken into account) by no more than 50%.

The individual entrepreneur discussed above with an annual income of 800,000 rubles. has two employees and paid 120,000 rubles as contributions for himself and for them. The accrued single tax will be 48,000 rubles. (800,000 * 6%), however, if there are employees, it can only be reduced by 50%, i.e. for 24,000 rub. The remaining 24,000 rubles. the single tax must be transferred to the budget.

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Individual entrepreneur contributions to the simplified tax system “Income minus expenses”

Entrepreneurs in this mode take into account the transferred contributions in expenses, thereby reducing the tax base for calculating the tax. Expenses can include both individual entrepreneurs’ contributions for themselves and contributions for employees. They cannot reduce the tax payable itself, so the amounts saved will be less than under the simplified tax system “Income”.

Individual entrepreneur contributions on the general taxation system

These entrepreneurs include paid contributions in their expenses and thus reduce the amount of income on which personal income tax will be charged.

Amount and terms of payment of contributions from excess income

If the income of an individual entrepreneur for the last year exceeded 300,000 rubles, he must pay an additional contribution to compulsory pension insurance for the excess of this amount. The contribution rate is 1%.

Example

The individual entrepreneur received an income of 800,000 rubles in 2021. In addition to fixed contributions, he must pay a contribution in excess of RUB 300,000. in the amount of 5,000 rubles. (800,000 - 300,000) x 1%)).

The maximum amount of pension contributions per year (fixed + excess contribution) is limited to a certain amount. It is equal to 8 times the contribution to compulsory pension insurance established for the current year.

Individual entrepreneur reporting on insurance premiums

An individual entrepreneur who does not have employees does not have to submit reports on the payment of insurance premiums for himself. In 2021, the individual entrepreneur must submit the following reports, reflecting the amounts of contributions transferred for his employees:

• to the Pension Fund of the Russian Federation monthly, according to the SZV-M form - no later than the 15th day of the month following the reporting month;
• to the Social Insurance Fund quarterly in form 4-FSS - no later than the 20th day of the month following the reporting quarter;
• to the Federal Tax Service on a quarterly basis in form 6-NDFL - no later than the end of the next month after the end of the reporting quarter;
• to the Federal Tax Service on a quarterly basis in the form of a single calculation - no later than the 30th day of the next month after the end of the reporting quarter.

Also on the topic: How is the pension of an individual entrepreneur calculated?