Insurance premiums for individual entrepreneurs without employees: new calculation for 2021
This year, legislators have significantly adjusted Article 430 of the Tax Code of the Russian Federation, on the basis of which individual entrepreneurs and other self-employed persons calculate insurance premiums for themselves.
As we all remember, in 2021, as in previous years, the amount of insurance premiums for entrepreneurs directly depended on the minimum wage indicator and was calculated using the following formula:
(minimum wage * StStrVzn) / 12 months. * PeriodDay,
where the minimum wage is an indicator of the minimum wage valid in the reporting period; StStrVzn – fixed rate of insurance premiums for individual entrepreneurs working independently – 26%; Activity Period – the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).
Calculation of insurance premiums for reporting periods from 2021 to 2021. is carried out on the basis of an established indicator, in proportion to the period of actual registration:
Fixed rate / 12 months * PeriodDay,
where FixRate is a fixed rate of insurance premiums based on Art. 430 Tax Code of the Russian Federation; Activity Period – the period of actual activity, determined from the moment of registration to the moment of deregistration as an individual entrepreneur (in months).
Art. 430 of the Tax Code of the Russian Federation determines a fixed rate in the following amounts:
| No. | Type of insurance premium | 2021 | 2021 | 2021 |
| 1 | Insurance premium for compulsory pension insurance (OPI) | RUR 26,545 | RUR 29,354 | RUR 32,448 |
| 2 | Insurance premium for compulsory medical insurance (CHI) | RUR 5,840 | RUR 6,884 | RUB 8,426 |
Individual entrepreneurs without employees do not pay the insurance premium for compulsory social insurance.
Accounting statements of individual entrepreneurs on UTII
With a single tax on imputed income, an individual entrepreneur needs to pay tax not on your actual income, but on your established income. Exact numbers can be found on the Federal Tax Service website - they may differ, because... regional authorities introduce various coefficients. The tax is calculated once and changes only if the indicators of your business (such as the size of the premises) or the amount of income accepted by the state change.
Tax return KND 1152016 is submitted quarterly by the 20th day of the month following the reporting period. Maintaining KUDIR in this system is not necessary.
Reporting on insurance premiums for individual entrepreneurs without employees in 2021
In 2021, we retained a loyal procedure for entrepreneurs for compiling and submitting reports on insurance premiums. Below we will analyze whether an individual entrepreneur without employees needs to submit basic reporting forms to regulatory authorities - SZV-M, SZV-Stazh, RSV and F-FSS
SZV-M
The SZV-M report is the main element of individual personalized accounting and is used to calculate the insurance periods of persons recognized as insured under the compulsory pension insurance system.
The SZV-M report reflects the following information about the insured persons:
- FULL NAME;
- SNILS;
- TIN.
This report does not contain information on the amounts of paid income and accrued insurance premiums.
The SZV-M report form can be downloaded here ⇒ SZV-M form.
Based on current legislation, the SVZ-M report is filled out by employers who are insurers in relation to full-time employees or hired workers.
If an individual entrepreneur or other self-employed citizen works independently, then he does not need to submit a SZV-M report. Also, entrepreneurs do not submit the SZV-M report for themselves.
If, in the course of conducting business, an individual entrepreneur hired an employee under a contract for a certain period, then during the period of validity of the contract, the entrepreneur is obliged to submit an SVZ-M report to the Pension Fund of the Russian Federation. The report is submitted to the territorial body of the Pension Fund of the Russian Federation at the place of registration of the individual entrepreneur on a monthly basis before the 15th day of the month following the reporting month.
If there is a valid contract, the individual entrepreneur is required to submit a report monthly from the moment of conclusion of such a contract until the moment of termination (expiration). The procedure under which the individual entrepreneur makes payments under the contract does not affect the submission of the SZV-M report.
Reporting for the Social Insurance Fund in 2021
Two types of reporting are required from individual entrepreneurs with employees:
- Application and certificate confirming the main type of economic activity - once a year until April 15 (if the individual entrepreneur’s main type of activity codes have changed).
- Form 4-FSS - once a quarter.
The submission dates for Form 4-FSS depend on the option in which it is submitted:
- paper - before the 20th day of the month following the reporting quarter,
- electronic - the same until the 25th.
Thus, reporting in Form 4-FSS for 2021 will be submitted according to the following schedule:
- until April 20/25 - for the first quarter,
- until July 20/25 for the second,
- until October 22/25 for the third,
- until January 21/25, 2021 for the fourth.
Submitting reports to the Social Insurance Fund has been significantly simplified since 2021: now it is necessary to submit information only on accruals and payment of insurance premiums “for injuries”
What reports on insurance premiums are submitted by individual entrepreneurs with hired employees?
Entrepreneurs with employees or full-time employees submit the following forms of reporting insurance premiums:
- SZV-M monthly until the 15th day of the month following the reporting month. If an employee is hired and fired within a year, the individual entrepreneur submits a report to the Pension Fund on a monthly basis from the moment the employee is hired until the day of dismissal.
- SZV-Experience annually until March 1 of the year following the reporting year. The report includes all employees who were hired (dismissed) during the year under employment contracts or GPC agreements.
- 4-FSS quarterly until the 25th day of the month following the reporting quarter. The report is submitted only by those individual entrepreneurs who, during the reporting quarter, hired (dismissed) employees on the basis of employment contracts.
- EDV-1 within 3 days from the date of receipt of an employee’s statement of desire to retire.
The EFA-1 report form can be downloaded here ⇒ EFA-1 form.
What calculations is an entrepreneur required to submit?
The reporting of individual entrepreneurs to the Pension Fund of the Russian Federation is transferred in strictly defined cases. The Russian government strives to minimize the administrative burden on business. They are trying to get rid of unnecessary paperwork. All situations in which a merchant must send settlement documents to the fund are listed in Article 11 of Law 27-FZ of 04/01/1996. Additional requirements are fixed by norm 431 of the Tax Code of the Russian Federation.
| Base | What reports is an individual entrepreneur required to submit? | A comment |
| Transfer of fixed contributions for your own insurance | There is no obligation to provide calculations | The administration of insurance fees “for yourself” in 2021 is carried out by territorial tax inspectorates |
| Payment of fees under an employment or civil contract with an employee | Documents on the amount of deductions are submitted monthly to the tax authority in the form approved by order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/ [email protected] The final date for providing information is the 30th day of the month following the reporting month (clause 7, Article 431 of the Tax Code of the Russian Federation) | The calculation of insurance premiums replaced the previously used form. The RSV-1 form is not filled out in 2021. KND form 1151111 is currently valid |
| Every year, before March 1, employers send to the Pension Fund data on the insurance experience of employees. The form was introduced by the Fund’s Board (resolution No. 507p dated 12/06/18) | The SZV-STAZH form with the attachment of the OVD-1 report was submitted by merchants for the first time in 2021. Additionally, the decree introduced the calculations of SZV-KORR and SZV-ISH. The first document must be used to clarify or correct a previously submitted report. The second is filled out to transmit information collected before 2016 | |
| At the end of the quarter, the entrepreneur should submit documents regarding additional insurance premiums for employees. 20 calendar days are allotted to fulfill the duty | You can submit information using the forms of Resolution No. 507p or use registers certified by a credit institution (Article 9 of Law No. 56-FZ of April 30, 2008) | |
| Form DSV-3 was approved by the Board of the Pension Fund of Russia - order No. 482p | ||
| Every month before the 15th, the employer notifies the Pension Fund about employed employees and executors of civil contracts | The SZV-M form was introduced by resolution of the Fund Board No. 83p dated 02/01/2016 | |
| Farmers who organized their farms on their own (without an employee) | The provisions of Article 432 of the Tax Code of the Russian Federation oblige the heads of peasant farms to send calculations of fees to the tax authorities. They are sent after a year until January 30 (letter of the Federal Tax Service of the Russian Federation No. GD-4-11 / [email protected] ) | To the form approved by the Federal Tax Service of Russia No. ММВ-7-11/ [email protected] , fill out Appendix 1 and Section 2. The indicated blocks reflect information about the farmer himself and members of the farm |
| Responsibilities of a farmer hiring employees | Reporting is submitted by analogy with other entrepreneurs-employers | Farmers are required to use the forms of PFR Resolution No. 507p, and also submit monthly calculations of insurance premiums to the tax office. Let us remind you that farm members are not employees. |
| Exceeding the minimum annual income of an entrepreneur | No reporting required | Article 432 of the Tax Code of the Russian Federation sets the limit at 300 thousand rubles per year. If your income is exceeded, you must independently calculate and transfer 1% of the excess |
Deadlines for submitting reports to the Pension Fund in 2021
The table contains the deadlines for submitting reports for each form in 2021.
| Report title | Frequency of delivery | Deadlines |
| SZV-TD | monthly, if personnel issues arise in the reporting month | the next working day after the order is issued - for hiring and dismissal. For other personnel events, the timing is similar to the SZV-M report |
| SZV-M | monthly | February 17 |
| March 16 | ||
| April 15 | ||
| May 15 | ||
| June 15 | ||
| July 15 | ||
| August 17 | ||
| September 15th | ||
| October 15 | ||
| November 16 | ||
| December 15 | ||
| Calculation of insurance premiums | quarterly | May 15 (postponed due to COVID-19) |
| July 30 | ||
| October 30 | ||
| annual report | February 1, 2021 | |
| SZV-experience | annually | March 1, 2021 |
Mandatory contributions and reporting
Contributions to the Federal Tax Service and the Pension Fund are mandatory for individual entrepreneurs without employees. The payment amounts depend on the taxation system that the individual entrepreneur chooses when registering.
In the Pension Fund, this amount of contributions is fixed for the current year, subject to income not exceeding 300,000 rubles. An individual entrepreneur can make payments in installments, for example monthly, or in one amount at a convenient time.
Typically, individual entrepreneurs pay pension contributions at the end of the calendar year. In 2021, the fixed amount for individual entrepreneurs without employees is 23,400 rubles, if the income for the year does not exceed 300,000 rubles (according to information on the Pension Fund website).
In 2021, an individual entrepreneur’s report to the Pension Fund of the Russian Federation will not be submitted without employees, even when making payments for himself. Moreover, this does not depend on what taxation system the individual is in. An individual entrepreneur does not have to collect payment receipts and fill out reporting documents in order to transfer everything to the Pension Fund in person. Information is received by the department without the participation of an individual, on the basis of paid fees.
Information is received by the department without the participation of an individual, on the basis of paid fees.
Therefore, an entrepreneur whose type of activity does not involve farming/peasant farming does not need to prepare a report to the Pension Fund in the RSV-2 form. It is enough to pay the fixed fees on time in order not to receive a fine. More information can be found on the Pension Fund website.
If the activity of an individual entrepreneur is a farm, then submitting reports to the Pension Fund of the Russian Federation is mandatory, even if the entrepreneur is not an employer. According to the Pension Fund of the Russian Federation, the reporting deadline is set until March 1, 2018. The report can be submitted on paper or electronically through the Pension Fund portal.
