Fixed contributions of individual entrepreneurs in 2021 and calculation of the simplified tax system

Calculation

The service guarantees confidentiality and protection of personal data. Only numbers are used for calculations - no personal data needs to be entered.

For individual entrepreneurs throughout Russia, insurance premiums are calculated the same (there are no regional laws) depending on the type of activity. There are no benefits or categories, except for benefits for some industries affected by coronavirus in 2021..

Online accounting in which you can calculate individual entrepreneur payments and other taxes and send reports via the Internet. (advertising)

Result..Total you need to pay:

History of insurance premiums

Reducing individual entrepreneur taxes on contributions

Tax calculation for simplified tax system

If it’s difficult for you to figure all this out, then believe me, it’s easier to register with My Business or Elbe and they will do everything for you. Even though I’ve figured it all out, I still think that accounting in one form or another needs to be delegated so as not to rack your brain every time. It’s better to spend your time and energy on business.

Simplify your life with taxes →

Tax under the simplified tax system is calculated on an accrual basis - for 1 quarter, half a year, 9 months and a year. The first three payments are called advance payments, the last payment is the annual tax (the concept of an advance payment for the year or the 4th quarter does not exist). Tax under the simplified tax system is paid in advance payments for each quarter until the 25th day of the month following the quarter. Tax under the simplified tax system for the year is paid until April 30 of the year following the tax period, that is, in the next calendar year.

To calculate the tax under the simplified tax system (6%), it is necessary to multiply all income received to the current account and to the cash desk by 6%. An individual entrepreneur using the simplified tax system (6%) without employees has the right to reduce the tax by 100% from already paid fixed contributions.

The calculation formula for the simplified tax system of 6% is as follows:

1. Advance payment for the 1st quarter = (Amount of income for the 1st quarter) X 6% - (Fixed contributions for the 1st quarter)

2. Advance payment for the 2nd quarter = (Amount of income for the 1st and 2nd quarters) X 6% - (Fixed contributions for the 1st and 2nd quarters) - (Advance payment for the 1st quarter)

3. Advance payment for the 3rd quarter = (Amount of income for 1, 2, 3 quarters) X 6% - (Fixed contributions for 1, 2, 3 quarters) - (Advance payments for 1, 2 quarters)

4. Tax according to the simplified tax system for the year = (Total amount of income for the entire year) X 6% - (Fixed contributions for 1,2,3,4 quarters) - (Advance payments for 1,2,3 quarters)

In simple words

If the formulas are too complicated for you, then you can calculate your tax according to the simplified tax system for free here. I'll try to explain it differently. Each time 6% of the income for the quarter is taken and this amount is paid. But before paying it, you can reduce it by the amount of the fixed contribution, if you have already paid it (after all, you can pay fixed contributions divided into quarters, or you can, for example, in one amount at the end of the year). If, when deducted, the fixed contribution turns out to be more than your income tax, then the advance payment is not paid (it turned out to be zero), and the unspent part of the fixed payment is, as it were, transferred to the next quarter. But! The total tax for the year cannot be reduced by more than the amount of the tax itself. That is, if your tax for the year is 20 thousand rubles, then it can only be reduced by 20 thousand rubles. And vice versa, if your tax for the year is 50 thousand rubles, then it can only be reduced by the entire amount of the fixed contribution and its additional part: 27,990 rubles + 1% rubles.

Here another logical question arises (I asked myself this question first). Situation: income is not very large (and therefore tax), and the fixed contribution was paid in one amount at the end of the year. What if I have never deducted fixed contributions from the first three advance payments, and now when I subtract the fixed contribution using the formula, I get a negative amount. Answer: you can write an application for a refund or an application for offset against future payments in connection with the overpayment. Hence the conclusion: in order to avoid writing such statements later, it is better to pay fixed contributions either at the beginning of the year or quarterly. (UPDATE! They say that such applications are not always accepted, so it is better to pay fixed fees quarterly!).

If an individual entrepreneur has employees on the 6% simplified tax system, then you can deduct both contributions for yourself and contributions for employees, but so that the advance payment is reduced by a maximum of two times.

To calculate the tax under the simplified tax system (15%), you need to multiply from all income received in the current account and the cash register, subtract all expenses, and multiply this difference by 15%. The formula for calculating advance payments and tax for the year has a similar formula, only it does not deduct fixed contributions.

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)

General rules

The formula for calculating pension contributions “for yourself” is given in Part 1.1 of Article of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ). It looks like this:

Insurance contribution to the Pension Fund for the year = minimum wage x tariff x 12 months + 1% of the amount of income exceeding 300,000 rubles

At the same time, the maximum allowable amount of contributions is provided. Thus, regardless of the amount of income, the amount of contributions to the Pension Fund cannot exceed eight times the minimum wage at the beginning of the year, multiplied by 12 and multiplied by the tariff.

Calculate contributions “for yourself”, tax according to the simplified tax system, fill out payments in the web service Fill out for free

Please note: this formula will also be valid in 2017, when Law No. 212-FZ loses force, and the rules for calculating and paying contributions will “migrate” to Chapter 34 of the Tax Code (see “Since 2017, insurance premiums will come under the control of tax authorities: what policyholders expect changes").

As practice shows, the “amount of income” indicator causes the most problems. Part 8 of Article of Law No. 212-FZ is dedicated to it (next year and beyond - paragraph 9 of Article 430 of the Tax Code of the Russian Federation). It states how income should be determined under various tax regimes. Let's take a closer look at each of the modes.

Additional percentage

If you are on OSNO or simplified tax system, then you pay an additional percentage on your income. If you are on PSN or UTII, be sure to read the table below (then it is not paid from real income).

In 2021, the contribution will be: 40,874 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 32,448 = 259,584 rubles (in 2020).

In 2021, the contribution will be: 36,238 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 29,354 = 234,832 rubles (in 2019).

In 2021, the contribution will be: 32,385 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * 26,545 = 212,360 rubles (in 2018).

In 2021, the contribution will be: 7,500 rubles * 12 * (26% (PFR) + 5.1% (MHIF)) = 27,990 rubles (pay by December 25). With an income of 300,000 rubles (cumulative total for the year), you will need to pay additionally plus 1% (pay before July 1) of the difference (total income - 300,000 rubles), but no more than based on 8 minimum wages (for the Pension Fund of Russia ). Those. the maximum payment will be: 8 * minimum wage * 12 * 26% = 187,200 rubles (in 2017).

Those who are late with reporting (to the tax office) also had to pay contributions to the Pension Fund based on 8 minimum wages (until 2021). Since 2021, this norm has been abolished (letter of the Federal Tax Service of Russia dated September 13, 2017 No. BS-4-11 / [email protected] ). And in July 2021, they even announced an “amnesty” for those who were late with reporting for 2014-2016, the maximum fine will be removed (see statement) (PFR letter dated July 10, 2021 No. NP-30-26/9994).

For an additional 1% in the Pension Fund (it goes only to the insurance part, the FFOMS does not need it): there are 2 options under the simplified tax system “Income” 1) Transfer 1% until December 31, 2021 and reduce the simplified tax system tax for 2018 (See Letter Ministry of Finance dated February 21, 2014 N 03-11-11/7511) 2) Transfer 1% in the period from January 1 to July 1, 2021 and reduce the simplified tax system tax for 2021 (See Letter of the Ministry of Finance dated January 23, 2017 No. 03-11-11/3029)

You don’t have to read the dispute below, because... The Ministry of Finance issued Letter of the Ministry of Finance of Russia No. 03-11-09/71357 dated December 7, 2015, in which it recalled the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011. And now at all levels they believe that it is POSSIBLE to reduce the simplified tax system by this 1%.

Shocking news: the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011 states that this 1% is not a fixed contribution at all and the simplified tax system for individual entrepreneurs has no right to reduce the tax on it. Let me remind you that the position of the Ministry of Finance (especially such a windy one) is not a legislative act. Let's look at future judicial practices. There is also a letter from the Federal Tax Service of Russia dated January 16, 2015 No. GD-4-3/330, which expresses the position that it is possible to reduce this 1%.

In 212-FZ article 14 clause 1. It is directly stated that this 1% is a contribution in a fixed amount, the position of the Ministry of Finance, expressed in the letter of the Ministry of Finance of Russia dated October 6, 2015 No. 03-11-09/57011, contradicts this law:

1. Payers of insurance contributions specified in paragraph 2 of part 1 of article 5 of this Federal Law pay the corresponding insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund in fixed amounts, determined in accordance with parts 1.1 and 1.2 of this article.

1.1. The amount of the insurance contribution for compulsory pension insurance is determined in the following order, unless otherwise provided by this article:

1) if the income of the payer of insurance premiums for the billing period does not exceed 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the insurance tariff contributions to the Pension Fund of the Russian Federation established by clause 1 of part 2 of article 12 of this Federal Law, increased by 12 times;

2) if the income of the payer of insurance premiums for the billing period exceeds 300,000 rubles - in a fixed amount, defined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of this Federal Law, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance contributions exceeding 300,000 rubles for the billing period. In this case, the amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 1 of part 2 of the article 12 of this Federal Law, increased by 12 times.

I also draw your attention to:

Article 75. Penalty

8. Penalties are not charged on the amount of arrears that a taxpayer (fee payer, tax agent) has incurred as a result of his compliance with written explanations on the procedure for calculating, paying a tax (fee) or on other issues of application of the legislation on taxes and fees given to him or an unspecified circle of persons by a financial, tax or other authorized government body (an authorized official of this body) within its competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax (reporting) periods for which the arrears arose, regardless of the date of publication of such a document), and (or) as a result of the taxpayer (payer of the fee, tax agent) fulfilling the motivated opinion of the tax authority sent to him during tax monitoring.

Article 111. Circumstances excluding a person’s guilt in committing a tax offense

3) execution by the taxpayer (fee payer, tax agent) of written explanations on the procedure for calculating, paying a tax (fee) or on other issues of applying the legislation on taxes and fees given to him or an indefinite number of persons by a financial, tax or other authorized government body (authorized an official of this body) within his competence (these circumstances are established in the presence of a corresponding document of this body, in the meaning and content related to the tax periods in which the tax offense was committed, regardless of the date of publication of such a document), and (or) the taxpayer’s fulfillment ( payer of the fee, tax agent) a reasoned opinion of the tax authority sent to him during tax monitoring.

You can refer to three such clarifications. They are taller.

With UTII, this 1% can be paid until the end of the quarter and then reduced UTII.

This 1% does not apply to the fixed part and the law does not say that it (or these 300,000) must be reduced proportionally (Article 430 clause 1 clause 1). Those. even if the individual entrepreneur did not register at the beginning of the year, the deduction is still 300,000 rubles.

Table by which the additional 1% is calculated (under different tax regimes)

If the individual entrepreneur was closed and opened in the same year?

Then the periods are considered separately, as unrelated. Those. for one period a deduction of 300 thousand rubles is given. and for the second period of work, individual entrepreneurs are also given a deduction of 300 tr (Letter of the Ministry of Finance dated 02/06/2018 No. 03-15-07/6781). However, we do not specifically recommend using this loophole. The maximum you will receive is 3000 rubles and minus all duties and then 1500 rubles. You will spend ten times more time and nerves.

See the article: Return by an individual entrepreneur of personal contributions for previous years.

Example income is 1,000,000 rubles. 27,990 rubles: pay before December 25, 2021 (this is for any income). Plus 1% of the difference (1,000,000 - 300,000) = 7,000 rubles additionally paid before July 1, 2018 for the insurance part of the Pension Fund.

Constitutional Court ruling

On December 2, 2021, the Constitutional Court of the Russian Federation published Resolution No. 27-P

Its essence is that individual entrepreneurs on OSNO can take into account expenses when calculating an additional contribution (1% percentage of income) to the Pension Fund. Before this, individual entrepreneurs on any system calculated an additional contribution from their income. The decision applies only to individual entrepreneurs on OSNO, however, individual entrepreneurs in other systems can also refer to it to prove their case in court.

Reporting

The pension payment period is from January 1 to December 31 of the reporting year. The deadline for paying an additional 1% is from January 1 of the current year to April 1 (from 2021 (for 2021) - until July 1) of the next year. You can pay the fee in installments. For example, with UTII you need (with the simplified tax system it is advisable) to pay quarterly in order to deduct it from the tax. If an individual entrepreneur fails to pay a payment to the Pension Fund on time, a penalty

in the amount of 1/300 multiplied by the refinancing rate per day. Penalty calculator

Since 2012, individual entrepreneurs have not submitted reports to the Pension Fund (except for heads of peasant farms). For 2010 there was RSV-2, previously ADV-11.

How to calculate the amount of insurance pension contributions of an individual entrepreneur for 2017 online?

We offer a convenient calculator for determining the amount of individual entrepreneur contributions to be paid, which any entrepreneur can use independently. To do this, enter the following data:

• the year for which the amounts payable are calculated (2017);
• date of registration of the entrepreneur for tax purposes;
• the amount of annual income in rubles.

After that, click the “Calculate” button. The online insurance premium calculator for individual entrepreneurs will automatically calculate their total amount, and also present the distribution by main purposes of payments.

Payment

KBK

Why is the BCC of a regular Pension Fund for exceeding 300 tr.
coincide with 2021? We have been paying for one BCC since 2021 - they are the same (letter of the Ministry of Finance dated 04/07/2017 No. 02-05-10/21007).

KBC are correct here.

From February 22, 2021, a new BCC was introduced for payments over 1% of insurance premiums - 182 1 0210 160 (order No. 255n dated December 27, 2017). However, then it was canceled (order dated February 28, 2018 No. 35n). For the additional percentage, the BCC does not change.

How long should payments be kept?

Within 6 years after the end of the year in which the document was last used for calculating contributions and reporting (Clause 6 of Part 2 of Article 28 of the Federal Law dated July 24, 2009 No. 212-FZ) or 5 years (clause 459 Order of the Ministry of Culture of Russia dated August 25 .2010 N 558)

Methods

Attention! Starting from 2021, the new KBK and the new recipient of contributions are not the Pension Fund of Russia, but the Federal Tax Service. Even contributions for December must be transferred according to the new BCC to the Federal Tax Service (except for contributions to the Social Insurance Fund for injuries). Here you can find out the details of your Federal Tax Service.

There are four ways:

1. Through Sberbank in cash. Completed three Sberbank pension receipts (xls). PF data must be taken from their payment slips. Then you need to provide copies of receipts to the pension fund.
2. If you have a bank account, then you can use it for Samples of payment orders for 2016-2017 and the Free Business Pack program to generate them for instructing the bank to make transfers through a bank account.
3. Via Internet banking. For example, Tinkoff is one of the most convenient.
4. You can combine these methods or use any of them in any order.

Article 113 of the Tax Code of the Russian Federation on the three-year limitation period does not apply to the Pension Fund of the Russian Federation! For such contributions, the requirement for payment is made “no later than three months from the date of discovery of the arrears” (Article 70 of the Tax Code of the Russian Federation). Arrears can be identified for any period. Therefore, keep your bills for the rest of your life.

If I am an individual entrepreneur and at the same time an employee in another organization, can I not pay Pension Fund contributions as an individual entrepreneur?

Contributions will need to be paid both here and there. Taxes and contributions of individual entrepreneurs and employees are in no way connected and there are no benefits.

What kind of income must be on the simplified tax system for 6% income in order to deduct the entire amount of the Pension Fund and the Compulsory Medical Insurance Fund from the simplified tax system?

Individual entrepreneurs (not employers) can reduce the simplified tax system (if income is simplified tax system) to 100% (employers reduce it to 50%) In 2021, we will divide 23,153.33 rubles. rubles by 0.06 and we get 385,888.83 rubles. income for the year, or 32,157.40 rubles. per month (if it is less, the simplified tax system is not paid). In 2021 we will divide 27,990 rubles. rubles by 0.06 and we get 466,500 rubles. income for the year, or 38,875 rubles. per month (if it is less, the simplified tax system is not paid). In 2021 we will divide 32,385 rubles. rubles by 0.06 and we get 539,750 rubles. income for the year, or 44,979.17 rubles. per month (if it is less, the simplified tax system is not paid).

With such income or less, an individual entrepreneur without employees is always more profitable than the simplified tax system, because then the tax is simply not paid. Unlike OSNO, UTII, PSN.

Return

You can return the funds if:

• Paid more by mistake
• If you were given the maximum for a failed return
• If you did not take into account expenses under OSNO and simplified tax system, income and expenses

See return application

Calculation of fixed contributions for individual entrepreneurs

Since 2021, contributions to the Pension Fund (pension insurance) and FFMOS (medical insurance) are paid not to the Pension Fund, but to the tax authorities. That is, now all payments go to the tax office and you need to pay according to the tax office details and with the new BCC. The calculation of contributions remains the same.

About contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund

Regardless of whether an individual entrepreneur operates or not, whether he has employees or works alone, he is obliged to pay contributions to pension insurance and health insurance. Individual entrepreneurs without employees do not need to submit reports, but individual entrepreneurs with employees must submit personalized records.

Since 2014, fixed contributions have ceased to be completely fixed, that is, there is now a fixed part and an additional one. Contributions are calculated using a formula based on one minimum wage. Anyone with an income of less than 300 thousand rubles per year pays only a fixed portion. And those who have an income of more than 300 thousand rubles per year have an additional contribution to pension insurance - 1%. Moreover, this 1% will need to be paid before April 1 of the next calendar year.

Contributions are paid in installments throughout the year (quarterly) or in one amount until December 31 of the reporting year (the latter is not a very good option). If you don't make it before December 31st, there will be penalties. It seems to me that it is best to pay in parts at once, it will be less noticeable for the budget, and it is easier to deduct them from the simplified tax system. Additional part, either during the reporting year from the moment of excess, or in the year following the reporting year until April 1. I’ll tell you about the simplified tax system deduction below.

You can pay contributions from an individual entrepreneur's current account by bank transfer without commission, through various payment services (usually with a commission), or in cash using a receipt through the Sberbank cash desk. If the individual entrepreneur did not register at the beginning of the year, then he pays contributions for the period from the moment of registration until the end of the year in proportion.

There are payment details, receipts, and budget classification codes (BCC) on the Internet. You can calculate your contributions for free and see how they are calculated on this page.

Fixed contributions for individual entrepreneurs in 2021

Let's try to calculate everything ourselves. Minimum wage in 2021 = 7500 rubles.

Up to 300 thousand rubles per year:

Contribution to pension insurance = minimum wage x 26% x 12 = 23,400 rubles Contribution to health insurance = minimum wage x 5.1% x 12 = 4,590 rubles Total, fixed part of contributions = 23,400 + 4,590 = 27,990 rubles

More than 300 thousand rubles per year:

Contribution to the Pension Fund = minimum wage x 26% x 12 + 1% = 23,400 rubles + 1% of income over 300 thousand Contribution to the FFOMS = minimum wage x 5.1% x 12 = 4,590 rubles Total contributions = 27,990 rubles + 1%

Fixed contributions for individual entrepreneurs in 2021

The procedure for contributions in 2021 is based on the minimum wage = 6204 rubles. Therefore, the contribution to the Pension Fund of the Russian Federation and the FFMOS was 23,153.33 rubles + 1% of income over 300 thousand rubles.

Contributions to the Pension Fund for individual entrepreneurs in 2021

Right not to pay

This right only exists if you have zero income for the year, so there is almost no point in it.

From 2021, the right not to pay contributions remains. However, it is regulated by other laws.

The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance contributions for compulsory pension insurance and compulsory medical insurance for the periods specified in paragraphs 1 (in terms of conscription military service), 3, 6 - 8 parts 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”, as well as for periods during which the status of a lawyer was suspended and during which they did not carry out relevant activities. (Clause 7 of Article 430 of the Tax Code Chapter 34 Insurance premiums)

Now look at 400-FZ, Article 12 of the Law on Insurance Pensions:

1) the period of military service, as well as other service equivalent to it

3) the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;

6) the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;

7) the period of residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than five years in total;

the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total;

However, you can not pay only if during the above periods no business activity was carried out (income 0 rubles) (Article 430, paragraph 8 of the Tax Code of the Russian Federation). It is necessary to submit documents confirming the absence of activity during the specified periods. As you understand, it’s easier to just close the IP.

For such an exemption, it is necessary to provide an Application for exemption from payment of insurance premiums (pdf, 615 kb.) (Letter of the Federal Tax Service of Russia dated 06/07/2018 N BS-4-11 / [email protected] “On the recommended form of the Application”).