Fixed contributions for individual entrepreneurs in 2021

Amount of insurance premiums in 2021

Insurance premiums are divided into two parts: fixed, the amount of which is established by the Tax Code, and additional, which depends on the income of the individual entrepreneur.
The fixed part is distributed between the Pension Fund and the health insurance fund, the additional part is completely used to finance a future pension. Entrepreneurs on NAP, who are also self-employed with the status of individual entrepreneurs, do not pay insurance premiums.

The fixed part of insurance premiums in 2021, as in 2021, is 40,874 rubles, of which:

• 32,448 rubles - for compulsory pension insurance;
• 8,426 rubles - for compulsory medical insurance.

Fixed contributions are the minimum that must be paid for the full year 2021 if the individual entrepreneur was registered before January 1, 2021.

The variable part of insurance premiums in 2021 is 1% of income exceeding 300 thousand rubles. Additional contributions are paid by those entrepreneurs who earn more than 300 thousand rubles during the year. In addition to the fixed part, they pay an additional 1% of the excess amount: for example, with an annual salary of 800 thousand rubles, the additional payment will be 5,000 rubles, that is, 1% of 500 thousand rubles (800 thousand - 300 thousand).

The law sets a maximum amount for the additional part of insurance premiums. In 2021 - 227,136 rubles. That is, contributions for 2020 will not exceed 268,010 rubles, no matter how much the individual entrepreneur earns (227,136 + 40,874 = 268,010 rubles).

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

Fixed contributions for individual entrepreneurs in 2021: how much will you have to pay

Fixed contributions for 2021 for individual entrepreneurs are set at:

• for compulsory pension insurance (OPS) – 32,448 rubles ;
• for compulsory medical insurance (CHI) – 8426 rubles .

Note that these are amounts for the full year. However, if for some reason the individual entrepreneur did not work for all 12 months or part of the year fell during the period when the individual entrepreneur was exempt from paying contributions, the annual amount should be recalculated.

The calculation is based on the proportion between the number of months and days in a full year and the number of months and days during which there was an obligation to pay contributions.

If the income is less than 300,000 rubles, then additional contributions are considered equal to zero . And the individual entrepreneur must pay only fixed amounts for the year.

The main nuance that an individual entrepreneur needs to understand is determining what exactly to put in the formula as income . Under different taxation regimes, income for individual entrepreneurs' insurance premiums differs.

Individual entrepreneurs often ask the question whether there is any schedule for paying insurance premiums for individual entrepreneurs for themselves. For example, quarterly.

We answer: the deadlines for paying insurance premiums for individual entrepreneurs on a quarterly basis have not been established . Fixed contributions can be paid at any time during the year. The main thing is not to miss the deadline - December 31st . Additional contributions also be paid in one payment on any date in the first half of the year following the billing year.

individual entrepreneur can draw up a schedule for the payment of insurance premiums for himself on a quarterly basis in order to reduce taxes payable. For example, quarterly advances according to the simplified tax system. We'll talk more about the principles of this reduction later.

When should insurance premiums be paid to an individual entrepreneur if he decides to end his entrepreneurial activity? In this situation, individual entrepreneur contributions must be paid no later than 15 calendar days from the date the individual entrepreneur is deregistered with the Federal Tax Service.

Fixed contributions for individual entrepreneurs in 2021 will remain at the same level:

• compulsory pension insurance OPS - 32,448 rubles;
• compulsory medical insurance – 8,426 rubles;
• total - 40,874 rubles.

The government has decided not to raise payments for itself due to the difficult economic situation associated with the coronavirus pandemic. The additional contribution, as before, is 1% of the amount of income over 300,000 rubles.

For example, the total amount of insurance premiums for an individual entrepreneur in 2021 who earns 1 million rubles will be 47,874 rubles. From the calculation:

• fixed amount – 40,874 rubles;
• additional contribution – (1,000,000 – 300,000) *1%) 7,000 rubles.

What is income for calculating contributions?

The income for calculating insurance premiums depends on the taxation system.

Individual entrepreneurs on OSNO take into account income from business, reduced by professional deductions. To determine income, refer to Article 210 of the Tax Code.

Individual entrepreneurs using the simplified tax system “income” take into account the same income on which they pay the simplified tax system. The complete list can be found in Section 346.15 of the Internal Revenue Code.

The IN on the simplified tax system “income minus expenses” must take into account for the calculation the difference between income and expenses, this position was expressed by the Federal Tax Service in its letter dated 01.09.2020 No. BS-4-11/14090. Those who previously paid contributions only from income began to return the overpayment.

Individual entrepreneurs on PSN take into account the potentially receivable income established by regional legislation; it is registered on the patent form. This income is adjusted for the life of the patent. For example, if the potential income for the year is 500 thousand rubles, and the patent was obtained for six months, then to calculate insurance premiums you need to take into account the income of 250 thousand rubles.

When combining several taxation systems, you need to add up the annual income for each of them.

Example . An individual entrepreneur on the simplified tax system took out a patent for 4 months. From business on the simplified tax system “income” the revenue amounted to 780 thousand rubles per year, and the potential annual income under the patent is 300 thousand rubles. Since the patent was used for only 4 months, only a third of the annual potential income needs to be taken into account - 100 thousand rubles. It turns out that the individual entrepreneur’s income for calculating insurance premiums is 880 thousand rubles.

Insurance premiums for less than a year

If an individual entrepreneur registered in 2021, he will not pay the full amount of fixed contributions, but will reduce it in proportion to the days worked.

To calculate the amount for an incomplete year, first calculate the amount for full months of work, and then for the days worked in the month when the individual entrepreneur received the status of an entrepreneur. Or use our free individual entrepreneur contribution calculator.

Insurance premiums for full months worked as an entrepreneur:

40,874 rubles / 12 months × number of full months of work as an individual entrepreneur

Insurance premiums for less than a month of work:

40,874 rubles / 12 months × number of calendar days worked in the month when the individual entrepreneur was registered or deregistered / number of calendar days in this month

Example . The entrepreneur registered on April 15, 2021. For 2021, he will pay a fixed part of the contributions in the amount of 29,065.95 rubles. Here's how it's calculated:

Contributions for full months of individual entrepreneur work from May to December = 40,874 / 12 × 8 = 27,249.33

April contributions = 40,874 / 12 × (16 / 30) = 1816.62

The additional part of the contributions (1% of income over 300 thousand rubles) will not decrease - it still depends on how much the entrepreneur earned during the year.

Deadlines for payment of insurance premiums

Individual entrepreneurs are allowed to pay the annual amount of fixed contributions either at a time or in installments: once every six months, quarter or month. The main thing is to transfer the entire amount before December 31 of the current year.

Individual entrepreneurs can pay contributions at a rate of 1% next year, but no later than July 1 (clause 2 of Article 432 of the Tax Code of the Russian Federation).

Important! In 2021, individual entrepreneurs who are included in the SME register and work in affected industries can pay 1 percent contributions for 2021 later - November 2, 2021 in installments for a year.

If the payment due date falls on a weekend, holiday or non-working day, it is postponed to the next working day.

Deadlines for payment of insurance premiums for individual entrepreneurs in 2021

The fixed part of the contributions must be paid before December 31, 2021. You can pay this amount in parts or all at once, there are no special requirements, the main thing is to make it before the end of the year.

1% of income over 300 thousand rubles must be paid before July 1, 2022. You can start paying this part of the contributions in 2021, as soon as your income exceeds 300 thousand rubles, or defer payment of the entire additional part of the contributions until the end of the term.

If you miss the deadline for paying contributions, for each day of delay you will be charged a penalty in the amount of 1/300 of the refinancing rate.

Keep records of exports and imports in the Kontur.Accounting web service. Simple accounting, payroll and reporting in one service

Amount of insurance payments for individual entrepreneurs in 2021

The amount of a fixed payment by an individual entrepreneur to the Pension Fund depends on the size of the minimum wage. Since for 2021 its amount is 9849 rubles, then, accordingly, it is necessary to transfer to the extra-budgetary fund:

9849 * 26% *12 months = 30,728.88 rubles

This is the amount of payment per year, provided that the individual entrepreneur’s income does not exceed 300 thousand rubles. If he earned more, then he will need to pay:

30,728.88 rubles + 1% of the amount that exceeds 300 thousand, but not more than 154,851.84 rubles.

In other words, the annual payment to the Pension Fund cannot exceed 8 minimum wage * 26% * 12.

IP registration: Video

Become an author

Become an expert

When can you not pay insurance premiums?

The fact that an individual entrepreneur has temporarily stopped working does not relieve him of the obligation to pay fixed insurance premiums. While he is registered with the tax office as an entrepreneur, contributions must be paid, so we recommend deregistration during long pauses in work. However, there are a number of situations in which a registered individual entrepreneur may not pay insurance premiums. All cases are listed in paragraph 7 of Article 430 of the Tax Code:

• Military service;
• child care up to 1.5 years old;
• caring for a disabled person of group 1, a disabled child or a person over 80 years old;
• the need to leave with a military spouse to an area where it is impossible to conduct business;
• the need to go abroad with your diplomatic spouse or consul.

A prerequisite for exemption from contributions is the absence of entrepreneurial activity. If you continue to work while on maternity leave, you do not receive an exemption from paying insurance premiums.

To be exempt from paying contributions on one of the listed grounds, submit an application for exemption from paying contributions to the tax office and attach supporting documents. You can confirm the lack of activity with a tax return with zero income.

Supporting documents for each specific case are listed in the letter from the Federal Tax Service “On exemption from payment of insurance premiums.”

Example . The entrepreneur was on maternity leave throughout 2021, did not run a business and did not receive any income. In order not to pay contributions for this period, she must submit a zero tax return for 2021, bring the child’s birth certificate and a certificate from her husband’s work stating that he did not take such leave. It is better to check the list of supporting documents with your tax office in advance.

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.

Don't forget to subscribe to new articles for individual entrepreneurs!

And you will be the first to know about new laws and important changes:

Subscribe to news by email

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!

KBC for payment of insurance premiums in 2021

Insurance premiums must be paid to two different KBKs, that is, two different payment orders must be generated. One is for the fixed part of pension contributions and 1% of income exceeding 300 thousand rubles, the second is for contributions to health insurance.

There are also separate BCCs for penalties and fines on insurance premiums - be careful when filling out the payment order.

Deadlines for payment of fixed individual entrepreneur contributions in 2021

Entrepreneurs are given a year to pay fixed payments. All fixed amounts must be paid by December 31 of the year for which contributions were accrued. To pay 1% on excess income of 300,000 rubles, special rules apply - you can transfer the calculated amount before July 1 of the next year. For clarity, the due dates for payment of contributions are shown in the table.

Deadlines for paying individual entrepreneur contributions “for yourself” for 2021

If an individual entrepreneur ceases activity, then he is obliged to transfer fixed contributions to compulsory health insurance and compulsory medical insurance within 15 calendar days after his exclusion from the Unified State Register of Individual Entrepreneurs.

What happens if you specify incorrect BCCs

Even if there is an error in the BCC, the obligation to pay contributions is still considered fulfilled. That is, there should be no fines and penalties for such an error, and even if the tax office charges them, the individual entrepreneur can easily challenge it.

With an incorrect KBK, the payment will still reach the tax office, but it may be lost there, and then the inspectorate will not see your payment. To prevent this from happening, send a payment clarification application to the tax office immediately after discovering an error.

There is no generally accepted form for applying for clarification of the BCC. Compose it in free form - write that you made a mistake in the KBK and indicate the correct details.

How to pay insurance premiums for individual entrepreneurs in the Kontur.Accounting service

The Kontur.Accounting service will help you pay insurance premiums: it will automatically determine their amount and generate a payment order with the correct details.

Every quarter, Kontur.Accounting calculates the amount of contributions, referring to individual entrepreneurs’ income data. If income since the beginning of the year has exceeded 300,000 rubles, the service will calculate the amount of variable contributions and also create a payment slip.

Calculate contributions using Kontur.Accounting, keep records in our service, calculate salaries, submit reports via the Internet. The first 14 days of operation are free for all new users.

Maximum pension contribution in 2021

The total amount of a fixed pension contribution for individual entrepreneurs is limited by a maximum value. It is eight times the fixed pension payment for the year. This means that if the calculated fixed payment exceeds the maximum, the maximum contribution must be paid for pension insurance.

In 2021, the maximum amount of pension contributions for individual entrepreneurs will be 259,584 rubles. (RUB 32,448 × 8).

Thus, if the annual income of an individual entrepreneur exceeds 300,000 rubles, then the maximum possible amount of insurance premiums in 2021 is 268,010 rubles (259,584 rubles + 8,426 rubles).