Fixed contributions of individual entrepreneurs in 2021 for themselves

The amount of insurance premiums for individual entrepreneurs without employees is established by Article 430 of the Tax Code of the Russian Federation. In 2021, the amount of insurance premiums for individual entrepreneurs for the full year for all individual entrepreneurs is 36,238 rubles. + 1% of income over 300 thousand rubles.

Contributions are paid on two bases: for health and pension insurance.

For health insurance (hereinafter referred to as compulsory medical insurance) in 2021 we pay 6,884 rubles.

For pension insurance (hereinafter referred to as PIP) in 2021 we pay 29,354 rubles. and 1% of income over 300 thousand rubles, but not more than 234,832 rubles. – the maximum amount of contributions to compulsory pension insurance is limited to an eightfold increase in the fixed payment (29,354 x 8).

You will find information on individual entrepreneur contributions for past years using the links below. Contributions in 2018 Contributions in 2017 Contributions in 2016 Contributions in 2015

Deadlines for payment of individual entrepreneur contributions for oneself

Insurance premiums within the range of 36,238 rubles. must be paid by the end of the current year by December 31st . If payment is late, penalties will be charged for each day of delay.

An individual entrepreneur can learn about the accrued amounts of penalties from the Certificate of settlements with the budget issued by the Federal Tax Service. Penalties are accrued until the debt is repaid. Once the principal amount is paid, penalties no longer increase. Penalties are paid to individual BCCs.

KBK for payment of penalties on insurance premiums of individual entrepreneurs

For contributions in the amount of 1% of income over 300 thousand rubles. The payment deadline is set until July 1 of the next year, i.e. until July 1, 2021 .

Attention! Don't miss the deadline for paying your insurance premiums. To reduce tax under the simplified tax system and UTII, you need to pay contributions by the end of 2019.

Where to pay insurance premiums for individual entrepreneurs

Insurance premiums are paid to the “home” tax office at the place of permanent registration of the individual entrepreneur, i.e. at the registration address. The procedure for paying contributions to the tax office has been established since 2021. Until 2021, individual entrepreneurs paid contributions to the Pension Fund at the place of registration. Read more about these changes here.

You can determine the address and details of your inspection through the service “Determining the details of the Federal Tax Service” on the official website of the tax office.

When combining tax regimes, contributions are also paid at the main place of registration of the individual entrepreneur. In this case, income for calculating contributions of 1% is summed up for all taxation regimes. More on this below.

Self-employed entrepreneurs DO NOT pay insurance premiums. Individual entrepreneurs on NAP do not have mandatory payments, reporting or declarations.

Read more in the article Self-employed citizens.

Insurance premiums for individual entrepreneurs with an income of up to 300 thousand rubles.

Entrepreneurs with an annual income of up to 300 thousand rubles. will pay 36,238 rubles for 2019. until December 31: RUB 6,884. for health insurance and 29,354 rubles. for pension.

Let me remind you that since 2017, insurance premiums are handled by the tax authorities and contributions must be transferred to the details of the Federal Tax Service, and not to the Pension Fund as before.

Why does an individual entrepreneur pay insurance premiums?

There is still a misconception that individual entrepreneur insurance premiums are the same as taxes. After all, both payments go to the budget, and then the state disposes of them at its discretion. This is not entirely true.

The pension system in Russia provides for separate insurance accounts for each individual. Funding for this account comes mainly from employers. But if a person does not work anywhere legally, then no one will replenish his insurance account. And when retirement age comes, he can only count on a social pension, not an insurance pension. These are very small amounts, for example, in 2021 - 5,180 rubles.

Persons obligated to pay insurance premiums include not only employers, but also individual entrepreneurs. But the founders of organizations do not pay fees for themselves. The exception is that if they are employed by their company, then contributions for them are paid in the same way as for other employees.

There is another important nuance - not the entire amount of the transferred contributions goes to the personal insurance account of the individual entrepreneur. Some of them go towards joint pension provision, i.e. to pay pensions to current retirees.

Maximum contribution amount in 2021

If an entrepreneur earned 20,847,800 rubles. and more, then the maximum amount of contributions for individual entrepreneurs for themselves in 2021 is 241,716 rubles. No contributions will be made above this amount. This means that an individual entrepreneur with an income of 21 million rubles. and 100 million rubles. pay the same amount of contributions - the maximum.

How much insurance premiums should an individual entrepreneur pay for himself in 2021?

To begin with, it is worth considering in detail what insurance premiums are. So, insurance payments are the payment of a fixed amount to the tax service for certain types of insurance.

There are only three mandatory insurance payments, namely:

1. Pension contribution is mandatory insurance in 2021 for all types of entrepreneurs. This insurance is 26%, the same as last year.
2. Medical contribution is also considered compulsory insurance this year for all entrepreneurs. The payment is 5.1%, the same as in 2021.
3. Social contribution - this type of payment is voluntary and is paid at the request of the entrepreneur. For this insurance the percentage is 2.9%

Elena Smirnova

Pension lawyer, ready to answer your questions.

Ask me a question

Important! It should also be noted that these tariffs apply only if income does not exceed 300 thousand rubles. If it is more than 300 thousand, then the tariffs will be different.

How to determine the income of an individual entrepreneur for calculating insurance premiums

What to take into account in income for calculating insurance premiums depends on the tax system applied.

When combining tax regimes, income is summed up for each of them. On UTII and patent, to calculate contributions of 1%, imputed income from UTII and potential income from the patent are summed up. The amount received is over 300 thousand rubles. will be subject to a 1% contribution to compulsory pension insurance.

Simplified tax system (STS income)

In simplified terms, income is all income from business activities: income from the sale of goods (work, services), property rights and non-operating income (interest on bank deposits, interest on loans issued, etc.).

All income over 300 thousand rubles. will be subject to a 1% contribution to compulsory pension insurance. With an annual income of 1.5 million rubles. the entrepreneur will pay 48,238 rubles. contributions in 2021:

• for compulsory medical insurance 6,884 rubles.
• for OPS 29,354 rub. + 12,000 rub. (1% of RUB 1.2 million)

Not all receipts to the current account and to the cash register of an individual entrepreneur are considered “income”. Please note that replenishing an individual entrepreneur’s current account with his own money and repaying previously issued loans is not income. These amounts do not need to be included in income.

Simplified taxation system (USN income minus expenses)

In the “expenditure” simplification, the 1% contribution must be calculated only from income without taking into account expenses.

The Ministry of Finance and the Federal Tax Service of the Russian Federation believe that when determining the amount of income for calculating contributions to the Pension Fund, expenses are not taken into account. This position was expressed by them in letters, for example: letters of the Ministry of Finance of Russia dated 03/15/2018 No. 03-15-05/15892, dated 02/12/2018 No. 03-15-07/8369, Federal Tax Service dated 02/21/2018 No. GD-4-11/ [email protected]

You can calculate 1% of income reduced by expenses. But this is a controversial position and tax authorities, when checking the declaration in-house, will not agree with this calculation of insurance premiums. If you are ready to defend your position in court, you can calculate contributions based on profits rather than income. There are positive decisions, for example, the Supreme Court, in its ruling dated November 22, 2017 No. 303-KG17-8359, said that an individual entrepreneur with the object “income minus expenses” has the right to take into account expenses when calculating income for calculating additional insurance contributions to the Pension Fund. In addition, the Federal Tax Service of the Russian Federation brought this determination of the Armed Forces of the Russian Federation to all Inspectors of the Federal Tax Service of the Russian Federation by letter dated January 18, 2018 No. SA-4-7/756.

The Federal Tax Service of the Russian Federation accepted the position of the Supreme Court of the Russian Federation and the Constitutional Court of the Russian Federation (Resolution No. 27-P dated November 30, 2016): additional contributions must be calculated from income minus expenses.

At the same time, the Federal Tax Service of Russia also agrees with the Ministry of Finance (letters of the Ministry of Finance of Russia dated February 12, 2018 No. 03-15-07/8369, dated May 21, 2018 No. 03-15-06/34428) that expenses should not be taken into account. The tax authorities brought this position of financiers to the attention of the Federal Tax Service by issuing a letter dated February 21, 2018 No. GD-4-11/ [email protected]

As a result, the Federal Tax Service of Russia issued a letter dated July 3, 2018 No. BS-4-7/ [email protected] “On the direction of the decision of the Supreme Court of the Russian Federation dated June 8, 2018 in case No. AKPI18-273.” The letter says: expenses under Art. 346.16 of the Tax Code of the Russian Federation are not taken into account when forming the basis for calculating insurance premiums for individual entrepreneurs with income above 300,000 rubles.

If you do not want disputes with the tax authorities, then do not take into account expenses when calculating contributions.

General taxation system

In the general taxation system, income for calculating contributions is taken minus expenses. This issue was closed by the Constitutional Court of the Russian Federation in Resolution No. 27-P dated November 30, 2016 - individual entrepreneurs on the general taxation system have the right, when determining the amount of income for calculating contributions, to reduce income for professional tax deductions under Art. 221 of the Tax Code of the Russian Federation (letter of the Federal Tax Service of Russia dated February 10, 2017 No. BS-4-11 / [email protected] (together with the letter of the Ministry of Finance of Russia dated February 6, 2017 No. 03-15-07/6070)). Until changes are made to the Tax Code of the Russian Federation, this issue will remain closed - expenses can be taken into account on OSNO for the purposes of calculating the additional insurance premium.

Under the general taxation system, individual entrepreneurs reduce income by the amount of expenses (professional deductions) to calculate an additional insurance premium of 1%, and under the “expenditure” simplification, expenses are not taken into account.

UTII

On UTII, to calculate contributions, the amount of imputed income is taken: you need to add up the tax base from line 100 of the declaration for each quarter.

In this example, the amount of imputed income did not change throughout the year. Therefore, the imputed income for the year amounted to 290,511 x 4 = 1,162,044. As a result, a 1% contribution must be paid in the amount of 8,620.44 rubles. ((1,162,044 – 300,000) x1%).

Patent tax system

Individual entrepreneurs on a patent, when calculating the additional insurance premium for compulsory insurance, take the potential (rather than actual) income.

An individual entrepreneur on a patent with a potential income of 2 million in 2019 will pay contributions of 53,238 rubles:

• for compulsory medical insurance 6,884 rubles.
• for OPS 29,354 rub. + 1% in the amount of RUB 17,000. (1% of 1.7 million)

In the patent taxation system, it is impossible to reduce the amount of tax on paid insurance premiums, unlike UTII and the simplified tax system.

How to calculate individual entrepreneur contributions for an incomplete year

If an individual entrepreneur registered during 2021, then the amount of contributions for him is calculated in proportion to the duration of his entrepreneurial status, and not for the entire year. The same applies to individual entrepreneurs who cease their activities this year. Then contributions are calculated based on the closing date and paid no later than 15 days from the date of registration of termination of activities as an individual entrepreneur. Details at the link Closing of individual entrepreneurs in 2019.

So, if an individual entrepreneur registered on November 8, 2021, then the amount of contributions payable is calculated for 1 full month of December and for 23 days of November (from the 8th to the 30th).

Contributions from November 8, 2021 will be:

• for medical insurance 1,013 rubles. 48 kopecks
• for pension insurance RUB 4,321. 56 kopecks

How to calculate insurance premiums for an individual entrepreneur for an incomplete calendar year?

In order to calculate the cost of insurance payments for those entrepreneurs whose work activity did not last a full year, it is necessary to calculate the number of months that it was registered and carried out its work activity. And it doesn’t matter if you finished your working career before the end of the year, or if your individual entrepreneur stopped functioning, you will pay exactly for the number of months that you were officially working.

To calculate this cost, you will need to use a special formula. Let's consider an example - an individual entrepreneur was registered in early January and worked for 10 months. To calculate for a full 10 months you need: for pension insurance he will pay 24,461 rubles (29,354:12*10), and for medical insurance 5,736 rubles (6,884:12*10). In other words, we divide the fixed amount by the 12th month and multiply by the number of months worked and get our result.

How to fill out receipts for paying taxes for individual entrepreneurs in 2019?

You can generate receipts for individual entrepreneur contributions with the correct BCCs through the service on the tax website https://service.nalog.ru/payment/payment-pick.html?payer=ip To do this, go to https://www.nalog on the main page of the site. ru/ to the section “Electronic services” -> “Payment of taxes and duties”.

On the page that opens, select the type of taxpayer - Individual entrepreneurs.

Next, go to the section “Payment of taxes and insurance premiums for individual entrepreneurs.”

We choose to pay for ourselves.

We choose to fill in all the details of the payment document.

To generate a receipt for payment, select the type of payment document “Payment Document”.

Click the “Next” button and fill in the details of the payment recipient.

Insurance premiums of an individual entrepreneur for himself are always paid to the address of registration of the entrepreneur to the code of the Federal Tax Service and OK tax individual entrepreneur in accordance with the registration. It is enough to indicate the address and the tax office with the OKTMO code will be determined automatically.

For contributions to compulsory pension insurance for 2021, select in the name of the payment “Insurance contributions for compulsory pension insurance in a fixed amount , credited to the budget of the Pension Fund of the Russian Federation for the payment of an insurance pension .”

In the payment type, select “Payment amount for billing periods starting from January 1, 2021”

What contributions will you need to pay in 2021?

Individual entrepreneurs are required to pay insurance premiums for pension and health insurance for themselves, as well as pay contributions for employees within the framework of labor relations and civil contracts for the performance of work and provision of services.

In this case, contributions “for yourself” must be paid regardless of whether the activity is currently underway. That is, even if you opened an individual entrepreneur, but have not yet started work or, conversely, have ceased activities, but are still in the status of an individual entrepreneur, you will still have to pay fees.

Voluntary contributions

Voluntary contributions are those that entrepreneurs pay on a voluntary basis. For example, insurance premiums in case of temporary disability and in connection with maternity. 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.

At the same time, insurance premiums “for injuries” are not provided even on a voluntary basis!

Mandatory individual entrepreneur contributions in 2021

Contributions of individual entrepreneurs for 2021 are in no way tied to the minimum wage. They are fixed:

• to the Pension Fund of Russia - 29,354 rubles. + 1% on individual entrepreneur income over 300,000 rubles. (the total payment is limited to a limit of RUB 234,832);
• In the Federal Compulsory Medical Insurance Fund - 6,884 rubles.

You can navigate the amounts and deadlines using the following information:

Basis of payment and tax period in the payment slip for individual entrepreneur contributions

Again “Next” and fill in the payment details: - person status “09 - Individual Entrepreneur”, - in the basis of the payment select “TP - payments of the current year”, - tax period “Annual payments 2019”, - the amount of the fixed payment for compulsory pension insurance contributions for 2021 RUB 29,354

If the individual entrepreneur had income over 300 thousand rubles. then 1% of such income is paid to the same details. You can generate one receipt for a total amount of RUB 29,354. + 1% of income over 300 thousand rubles.

Click “Next” and fill in the payer details.

At the last step, click the buttons “Next”, “Pay”, “Generate a receipt” and “Generate a payment document”.

A receipt for payment will open in a new window. You can print it out and pay at a bank branch. Or scan the QR code through your online banking application with your smartphone. Payment according to the unique document index indicated at the top of the receipt is also available.

That's not all. Now you need to make a second payment for health insurance premiums.

To generate a receipt for compulsory medical insurance contributions, you need to repeat all the steps from the beginning and in the “Name of payment” field select “Insurance contributions for compulsory health insurance of the working population in a fixed amount , credited to the budget of the Federal Compulsory Health Insurance Fund.”

In the type of payment for compulsory medical insurance, select “ Insurance contributions for compulsory health insurance of the working population for billing periods starting from January 1, 2017. ”

In the amount of payment for compulsory medical insurance contributions, we indicate 6,884 - this is a fixed amount for all individual entrepreneurs in 2021 (and for those who did not have income, and for those who did, and for those with income over 300 thousand)

We continue to do all the steps as last time - “Next”, “Pay” and “Generate a payment document” and receive a second receipt for health insurance premiums.

Fixed individual entrepreneur contributions for 2021 and 2021 are already known. The law has been published.

Article update. I added more detailed videos on the topic of the article for 2019 and 2021 + made a simple online calculator for calculating individual entrepreneur contributions “for yourself.” I advise you to watch the video below, I explain everything in great detail. The calculators also have detailed video instructions.

And, remember that all amounts for insurance premiums are now clearly indicated in Article 430 of the Tax Code of the Russian Federation.

Good afternoon, dear individual entrepreneurs!

Surprising but true. I specifically withheld this information on fixed individual entrepreneur contributions for 2021 and 2021 until the relevant law is published. But now, the law has been approved, which means it can be written on the blog.

Yes, I haven’t written for a long time about all sorts of fly-by-night bills that are forgotten after a couple of days.

So here it is. Federal Law No. 335-FZ dated November 27, 2017 “On amendments to parts one and two of the Tax Code of the Russian Federation and certain legislative acts of the Russian Federation” has already been adopted and published:

https://sozd.parlament.gov.ru/bill/274631-7

On page No. 109 of this law the following is written:

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 26,545 rubles for the billing period of 2021, 29,354 rubles for the billing period of 2021, 32,448 rubles for the billing period of 2021;
• 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 of 2021 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2021) plus 1.0 percent of the payer’s income exceeding 300,000 rubles for the billing period.
• 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 5,840 rubles for the billing period of 2021, 6,884 rubles for the billing period of 2021 and 8,426 rubles for the billing period of 2021.”;

Thus, we have the following values ​​for 2021 and 2021:

Fixed contributions of individual entrepreneurs for “themselves” in 2021:

1. Contributions to the Pension Fund for oneself (for pension insurance): RUB 29,354.
2. Contributions to the FFOMS for yourself (for health insurance): 6884 rubles.
3. Total for 2021 = 36,238 rubles
4. Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
5. The maximum contribution to pension insurance with an income of more than 300 thousand rubles per year will be 29354 * 8 = 234832 rubles.

I remind you that you can subscribe to my video channel on Youtube using this link:
https://www.youtube.com/c/DmitryRobionek

How to pay 1% in 2021 if income exceeds 300,000 rubles?

And again, I preferred to record a short video rather than a bunch of text =)

How to quickly calculate depending on the date of opening of an individual entrepreneur and the amount of annual income?

The contribution calculator for 2021 is ready. Watch it here:

Fixed contributions of individual entrepreneurs for “themselves” in 2021:

I also recommend watching the video, it will be faster and clearer.

1. Contributions to the Pension Fund for oneself (for pension insurance): RUB 32,448.
2. Contributions to the FFOMS for yourself (for health insurance): 8426 rubles.
3. Total for 2021 = 40874 rubles.
4. Also, do not forget about 1% of the amount exceeding 300,000 rubles of annual income
5. The maximum contribution to pension insurance with an income of more than 300 thousand rubles per year will be 32448 * 8 = 259584 rubles.

Important information! Pay special attention to the fact that they promise to write off taxes and contributions for the second quarter of 2021 for those individual entrepreneurs who belong to the most affected areas of the economy. They also promise to reduce insurance premiums by 12,130 rubles for such individual entrepreneurs (read more at this link). Read about other measures to support individual entrepreneurs in connection with the pandemic at this link.

Is there a calculator for 2021?

Yes, and a calculator is also ready for 2021:

As you can see, they will rise. But you know what I will say? Everything can change many more times. My blog has plenty of examples of adopted and approved laws, which were subsequently changed or supplemented more than once. A lot can change in the next three years. So, stay tuned =)

However, this law exists, and it has already been published (see the link at the beginning of this article).

What about 2021? What are the fees?

I wrote a separate article about 2021:

The State Duma approved a new scheme for individual entrepreneurs’ contributions “for themselves” and a new minimum wage for 2018

I also already have a calculator of individual entrepreneur contributions “for myself” for 2018 ready:

Best regards, Dmitry.

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Dear readers!

A detailed step-by-step guide to opening an individual entrepreneur in 2021 is ready. This e-book is intended primarily for beginners who want to open an individual entrepreneur and work for themselves.

This is what it's called:

“How to open an individual entrepreneur in 2021? Step-by-Step Instructions for Beginners"

From this manual you will learn:

1. How to properly prepare documents for opening an individual entrepreneur?
2. Selecting OKVED codes for individual entrepreneurs
3. Choosing a tax system for individual entrepreneurs (brief overview)
4. I will answer many related questions
5. Which supervisory authorities need to be notified after opening an individual entrepreneur?
6. All examples are for 2021
7. And much more!

Find out the details!

Dear entrepreneurs!

A new e-book on taxes and insurance contributions for individual entrepreneurs on the simplified tax system of 6% without employees is ready for 2021:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2021?”

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2021?
2. Examples for calculating taxes and insurance premiums “for yourself”
3. A calendar of payments for taxes and insurance premiums is provided
4. Frequent mistakes and answers to many other questions!

Find out the details!

Dear readers, a new e-book for individual entrepreneurs is ready for 2021:

“Individual Entrepreneurs on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2021?”

This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2021. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Find out the details!

How to reduce tax on contributions

Using the simplified tax system with the object “income” and UTII, entrepreneurs can reduce the tax on contributions.

Using the simplified tax system, we reduce the tax by the amount of paid contributions. If you paid contributions in equal parts every quarter, then advance payments under the simplified tax system can be paid less by the amount of contributions paid in the same quarter for which you pay the advance.

If you pay your contributions at once at the end of the year, you reduce the tax at the end of the year. The declaration under the simplified tax system has a special section 2.1.1. “Calculation of the tax paid in connection with the application of the simplified taxation system (object of taxation - income)”, which indicates the amount of paid contributions and the period when they were paid.

Line 143 of the section indicates the amount of all paid contributions during the year by which the tax is reduced.