Immediately after registering an individual entrepreneur and before deregistration with the tax office, the entrepreneur must pay insurance premiums for himself. Contributions are not taxes, and they must be paid, regardless of whether real activity is carried out and whether there is income from it. This obligation is not affected by additional work under an employment contract, retirement age, disability and other reasons that entrepreneurs may consider valid.
Read about insurance payments for individual entrepreneurs for themselves in 2021 here.
There are only a few situations, called grace periods, when individual entrepreneurs’ contributions are not accrued for themselves. We will talk about them in more detail below. In the meantime, let’s talk about what fixed payments individual entrepreneurs must pay in 2021 .
Get a free tax consultation ► The amount of fixed contributions of individual entrepreneurs for themselves has changed in 2020
What contributions should individual entrepreneurs pay for employees and “for themselves” in 2021
In 2017, individual entrepreneurs are required to pay insurance premiums on payments and remunerations accrued in favor of individuals within the framework of labor relations and civil contracts for the performance of work and provision of services (Clause 1 of Article 419 of the Tax Code of the Russian Federation). However, at the same time, in 2021, individual entrepreneurs must transfer insurance premiums “for themselves”:
- for pension insurance;
- for health insurance.
It is worth noting that individual entrepreneurs are obliged to transfer insurance premiums “for themselves” in any case. That is, regardless of whether they are actually conducting business activities or are simply registered as individual entrepreneurs and are not engaged in business. This follows Article 430 of the Tax Code of the Russian Federation. In 2021, this applies to all individual entrepreneurs. In particular, this principle of paying insurance premiums applies to individual entrepreneurs using the simplified tax system or UTII (that is, special tax regimes).
There are also insurance premiums in case of temporary disability and in connection with maternity. As a general rule, individual entrepreneurs do not pay them in 2021 (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions, as before, can be made on a voluntary basis. This is provided for in Article 4.5 of the Federal Law of December 29, 2006 No. 255-FZ. Why pay these contributions voluntarily? This is done so that in the event of, for example, illness, the individual entrepreneur can receive the appropriate benefit from the Social Insurance Fund.
Entrepreneurs will not pay insurance premiums for injuries in 2021. Payment of these contributions by individual entrepreneurs is not provided even on a voluntary basis.
Combination of tax regimes - an opportunity to reduce taxes for individual entrepreneurs
For those who know how and love to save, there is another great opportunity - to combine some tax regimes.
Having calculated the approximate tax burden, you can work in one mode for one type of activity, and choose a more optimal option for another activity.
If activities are carried out at different facilities, it is possible to combine modes of one type.
Combination options: PSN and simplified tax system; UTII and PSN; Unified agricultural tax and UTII; UTII and PSN; UTII and simplified tax system
Incompatible: simplified taxation system and OSN; Unified agricultural tax and simplified tax system.
It is impossible to say unequivocally how to combine taxation regimes correctly and profitably.
Since the amounts must be calculated for each region and type of activity individually.
But using these principles, it is definitely possible to reduce payments without breaking the law.
What values to consider
In order for an individual entrepreneur to calculate fixed insurance premiums “for himself”, which must be transferred in 2021, it is necessary to take into account the values of certain indicators (Article 430 of the Tax Code of the Russian Federation):
- Minimum wage at the beginning of the calendar year. At the beginning of 2021, the minimum wage is 7,500 rubles (as of January 1, 2021, the minimum wage was 6,204 rubles). See “Minimum wage from January 1, 2021”;
- tariffs of insurance contributions to the relevant fund. For 2021, the tariffs are as follows: in the Pension Fund - 26%, in the Federal Compulsory Medical Insurance Fund - 5.1%, in the Social Insurance Fund - 2.9%;
- the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).
Pension insurance contributions of individual entrepreneurs in 2017
The amount of fixed pension insurance contributions that an individual entrepreneur must pay “for himself” for the entire 2021 can be determined using the following formula (subclause 1, clause 1, article 430 of the Tax Code of the Russian Federation):
Now let’s calculate the amount of pension insurance contributions that individual entrepreneurs will need to transfer “for themselves” in 2021, and also see how much the amount of fixed insurance contributions has increased compared to 2021.
The annual income of individual entrepreneurs for 2021 is less than 300,000 rubles
If the annual income of an individual entrepreneur for 2021 does not exceed 300,000 rubles, then the amount of pension contributions that must be transferred for the entire year will be fixed.
| 2016 | 2017 |
| RUB 19,356.48 (RUB 6,204 × 26% × 12 months) | RUB 23,400 (RUB 7,500 × 26% × 12 months). |
It turns out that in 2021, the fixed amount of insurance contributions of individual entrepreneurs to the Pension Fund of the Russian Federation, compared to 2021, increased by 4,043.52 rubles (23,400 rubles - 19,356.48 rubles).
The annual income of individual entrepreneurs for 2021 is more than 300,000 rubles
If the annual income of an individual entrepreneur for 2021 is more than 300,000 rubles, then in addition to the fixed amount, 1% of the amount of income exceeding the specified amount is required to be transferred to the Pension Fund.
Let's give an example of a calculation. Example. The income of individual entrepreneurs for 2017 amounted to 985,000 rubles. This is more than 300,000 rubles, so you need to transfer an additional amount of contributions. The total excess amounted to 685,000 rubles (985,000 rubles – 300,000 rubles). The amount of the additional contribution will be 6,850 rubles (685,000 rubles × 1%). In total, for 2021 you need to pay pension contributions in the amount of 30,250 rubles (23,400 rubles + 6,850 rubles).
Maximum amount of pension contributions in 2021
For 2021, paragraph 1 of Article 430 of the Tax Code of the Russian Federation defines the formula by which the maximum amount of pension contributions is calculated. You will not need to make contributions beyond this amount. Here is the formula:
| 2016 | 2017 |
| 1% on the amount exceeding RUB 300,000, but not more than RUB 154,851.84 (8 × RUB 6,204 × 26% × 12 months) | 1% on the amount exceeding RUB 300,000, but not more than RUB 187,200 (8 x RUB 7,500 x 26% x 12 months) |
Thus, the maximum amount of pension contributions of individual entrepreneurs for 2017 will be 187,200 rubles. Compared to 2021, this payment increased by 32,348.16 rubles (187,200 rubles – 154,851.84 rubles).
Medical insurance premiums for individual entrepreneurs in 2017
The amount of medical insurance contributions to the FFOMS in 2021 does not depend on the income of individual entrepreneurs (subclause 2, clause 1, article 430 of the Tax Code of the Russian Federation). To calculate medical contributions in 2021, the following formula is used:
| 2016 | 2017 |
| RUB 3,796.85 (RUB 6,204 × 5.1% × 12 months) | RUB 4,590 (RUB 7,500 × 5.1% × 12 months) |
It turns out that in 2021 you will need to pay 793.15 rubles in medical contributions (4,590 rubles – 3,796.85 rubles) more than in the previous year.
IP in special modes
Most often, businessmen choose special regimes for work, characterized by a low tax burden and ease of calculation. Among the special modes are the following:
Each of these regimes is good in its own way, since it is the basis for freeing a businessman from paying a series of labor-intensive and costly fiscal payments. Let's consider the features of using the simplified tax system, PSN and UTII in 2021, changes, and latest news in more detail.
Business on UTII
“Imputation” is one of the basic special modes, which is characterized by payment calculation based on the basic profitability established for each possible type of activity. The use of UTII is enshrined in Chapter 26.3 of the Tax Code of the Russian Federation.
Individual entrepreneur contributions for disability and in connection with maternity in 2021
As we have already said, this type of contribution is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2021. To calculate the amount of voluntary contribution for this type of insurance for 2017, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006.
| 2016 | 2017 |
| RUB 2,158.99 (RUB 6,204 × 2.9% × 12 months) | RUB 2,610 (RUB 7,500 × 2.9% × 12 months) |
Total, in 2021, voluntary contributions of individual entrepreneurs to the Social Insurance Fund increased by 451.01 rubles (2,610 rubles - 2,158.99 rubles).
If individual entrepreneur status was acquired or lost in 2017
In 2021, an individual entrepreneur must pay fixed insurance premiums “for himself” only for the time he remained in the status of an individual entrepreneur. That is, we can say that you need to pay contributions only for the period while the person was registered in the Unified State Register of Individual Entrepreneurs as a businessman. However, there are still some peculiarities in calculating insurance premiums. Let us give examples based on paragraphs 3-5 of Article 430 of the Tax Code of the Russian Federation.
Example conditions and rules for counting days
The person received individual entrepreneur status on February 16, 2021. However, on November 14, 2017, he was already deregistered as an individual entrepreneur and was expelled from the Unified State Register of Legal Entities. For the entire period of entrepreneurial activity, the income of an individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2021? Let me explain.
So, the status of individual entrepreneur was acquired and lost during 2021. In such a case, take into account the following provisions of the tax legislation of the Russian Federation:
- the number of calendar days in the month of commencement of activities must be counted from the day following the date of state registration of the individual entrepreneur (clause 2 of article 6.1, clause 3 of article 430 of the Tax Code of the Russian Federation). That is, in 2021, fixed contributions of individual entrepreneurs must be calculated from February 17, 2021;
- count the number of calendar days in the month when the individual entrepreneur lost his status until the day of registration of termination of activity. Do not include the date of exclusion from the Unified State Register of Individual Entrepreneurs in the calculation of insurance premiums in 2021 (clause 5 of Article 430 of the Tax Code of the Russian Federation). That is, in our example, we will calculate insurance premiums for November 2021 from November 1 to November 13.
Formulas for calculations
The amount of pension and health insurance contributions for partial months of individual entrepreneur activity in 2021 can be determined using the following formula:
To calculate pension and medical contributions in 2021 for each full month of activity as an individual entrepreneur, use another formula:
Using the above formulas, you can calculate the insurance premiums that will need to be paid by an individual entrepreneur who received status on February 16, and lost it on November 14, 2021.
Example of calculation of contributions for 2021
So, first, let’s calculate insurance premiums for partial months of doing business in 2021. In our example, these are February and November. For these days we need to count the days of activity.
| Month | Amount of contributions |
| February | In February 2021, business activity was carried out from the 17th to the 28th (12 calendar days). There are a total of 28 days in February. Therefore, the amount of contributions for February 2021 will be: • pension contributions = 835.71 rubles. (RUB 7,500 × 26% / 28 days × 12 days); • medical fees = 163.93 rub. (RUB 7,500 × 5.1% / 28 days × 12 days) |
| November | In November 2021, business activities were carried out from November 1 to November 13, 2021 (13 calendar days). There are a total of 30 calendar days in November. Therefore, the amount of contributions for November 2021 will be: • pension contributions = 845 rubles. (RUB 7,500 × 26% / 30 days × 13 days); • medical fees = 165.75 rub. (RUB 7,500 × 5.1% / 30 days × 13 days) |
| March – October | For the period from March to October 2021 inclusive (for eight full months), the amount of contributions will be: • pension contributions = 15,600 rubles. (RUB 7,500 × 26% × 8 months); • medical fees 3060 rub. (RUB 7,500 × 5.1% × 8 months); |
Total amount: summing up
Total fixed insurance premiums for individual entrepreneurs “for themselves” in 2021, which began and ceased operations, will be:
- pension contributions - 17,280.71 rubles. (RUB 835.71 + RUB 845 + RUB 15,600).
- medical fees - 3389.68 rubles. (163.93 rubles + 165.75 rubles + 3060 rubles).
Since the individual entrepreneur received income in the total amount of 1,100,000 rubles during the period of its activity in 2021, it is required to transfer an additional pension contribution from an amount exceeding 300,000 rubles. The excess amount was 800,000 rubles (1,100,000 rubles – 300,000 rubles). The amount of pension contributions for income over 300,000 rubles. equal to 8,000 rubles (800,000 rubles × 1%).
In total, the total amount of pension contributions in 2021 will be 25,280.71 rubles. (RUB 17,280.71 + RUB 8,000). This amount does not exceed the maximum pension contribution established for 2017. The maximum amount of pension contributions in 2021 is 187,200 rubles (we wrote about it above).
Suspension of activities in 2017
It happens that an individual entrepreneur does not lose his status, but simply suspends his activities for some reason. The Tax Code of the Russian Federation, as amended, effective from 2021, provides for a number of periods for individual entrepreneurs when they may not conduct business and not pay fixed insurance premiums “for themselves” during this time. Such periods are defined by paragraph 7 of Article 430 of the Tax Code of the Russian Federation and refer to paragraphs 1, 3, 6 – 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”. These periods include:
- time of military service under conscription;
- 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;
- 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;
- the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
- period of residence with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.
You can avoid paying contributions in 2021 for these periods only if no business activity was carried out during these periods. This is directly stated in paragraph 7 of Article 430 of the Tax Code of the Russian Federation. That is, if, for example, in 2021 an individual entrepreneur wants not to pay insurance premiums, for example, for the period of child care, then during this period he should not have transactions on his current account. At least, this is the conclusion that suggests itself (although the condition of the absence of transactions on accounts is not directly stipulated in the Tax Code of the Russian Federation).
The procedure for exempting individual entrepreneurs in 2021 from paying fixed insurance premiums for the periods listed above (for example, for periods of child care) is not directly defined in the Tax Code of the Russian Federation. Let's hope that the Federal Tax Service will provide clarification on this issue.
Deadlines for payment of insurance premiums in 2017
Mandatory pension and medical contributions “for yourself” must be paid no later than December 31, 2021. That is, no later than December 31, 2021, it is necessary to transfer (if the activity was carried out all year) - clause 2 of Art. 432 Tax Code of the Russian Federation:
- pension contributions – 23,400 rubles (7,500 rubles × 26% × 12 months);
- medical contributions - 4,590 rubles (7,500 rubles × 5.1% × 12 months).
Individual entrepreneurs have the right to transfer fixed amounts in 2021 either in one payment (at a time) or in installments (for example, monthly or quarterly). However, December 31, 2021 falls on a Sunday, so the deadline for paying contributions for 2021 is postponed to the first working day of 2021 - January 9 (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
For pension contributions that are paid on income exceeding RUB 300,000, the payment deadlines are different. Additional fixed contributions above this amount must be paid no later than July 2, 2021 (transfer from July 1 - Sunday) - clause 2 of Art. 432 of the Tax Code of the Russian Federation. Also see “New deadlines for paying fixed insurance premiums for yourself from 2018“.
If an individual entrepreneur ceases its activities in 2021, pension and health insurance contributions “for oneself” will need to be paid on time: no later than 15 calendar days from the date of deregistration with the tax office as an individual entrepreneur.
If an individual entrepreneur will pay voluntary contributions for temporary disability in 2021, then they must be paid on time, no later than December 31, 2021 (Part 4, Article 4.5 of Federal Law No. 255-FZ of December 29, 2006).
Are you an individual entrepreneur and work for UTII?
If you are an individual entrepreneur and work for UTII, then reporting 2021 consists of four declarations for each quarter, and the filing deadlines are no later than April 20, July 20, October 20, 2021 and no later than January 22, 2018, because January 20 is Saturday.
The tax is paid at a rate of 15% of imputed income, which is determined by calculation taking into account the following indicators: basic profitability, physical indicator, deflator coefficient for 2021 and adjustment coefficient.
Do not forget that the 15% rate can be reduced at the discretion of local authorities to 7%.
Where should individual entrepreneurs pay insurance premiums in 2017: new KBK
Since 2021, insurance premiums, including those paid by individual entrepreneurs, are administered by the Federal Tax Service. Accordingly, from 2017, insurance premiums of individual entrepreneurs must be transferred to the Federal Tax Service for new BCCs. Moreover, insurance premiums for individual entrepreneurs for 2021 (from income exceeding 300,000 rubles), apparently, will need to be transferred to the new KBK. However, new BCCs have not yet been approved. Let us recall that in 2016 the BCC for payment of pension and health insurance contributions were as follows:
- 392 1 02 02140 061100 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated on income less than 300,000 rubles);
- 392 1 02 02140 061200 160 – insurance contributions for compulsory pension insurance in a fixed amount, credited to the Pension Fund for the payment of an insurance pension (calculated from income over 300,000 rubles);
- 392 1 0211 160 – insurance premiums for compulsory health insurance in a fixed amount.
Also see “KBK for individual entrepreneurs in 2021“.
How to calculate income for an additional contribution
Starting from 2021, the procedure for calculating income for the calculation of 1% contributions on amounts over 300,000 rubles has changed for entrepreneurs working on OSNO. Previously, all income received was taken into account without taking into account expenses incurred (the so-called business deductions).
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Changes had to be made after the Constitutional Court declared this procedure illegitimate at the end of last year. Unfortunately, for individual entrepreneurs on the simplified tax system Income minus expenses there have been no positive changes yet, however, this year the Supreme Court sided with the entrepreneur who refused to pay contributions on all income excluding expenses (Determination dated April 18, 2017 No. 304-KG16-16937) . But the Ministry of Finance still stands its ground - the additional contribution must be calculated from all income of individual entrepreneurs on the simplified tax system.
We provide in the table the basis for calculating the additional 1% contribution over 300,000 rubles for different modes.
| Tax regime | Basis for calculating contributions |
| PSN | Potential income for the year |
| UTII | Imputed income according to the formula |
| BASIC | Income minus individual entrepreneur deductions |
| Unified agricultural tax | All income excluding expenses |
| USN Income | All income received |
| USN Income minus expenses | All income excluding expenses |
| ✏ If an entrepreneur combines modes, then the income on them is summed up. For example, on the simplified tax system Income received for the year is 1,500,000 rubles, and on UTII - 380,000 rubles. This means that the calculation of the additional 1% contribution will be ((1,500,000 + 380,000) – 300,000) * 1% = 15,800 rubles. |
Payment orders 2021
Starting from 2021, insurance premiums for compulsory pension and health insurance for individual entrepreneurs must be transferred to the Federal Tax Service (FTS). However, you need to prepare separate payment documents:
- for the payment of medical contributions to the budget of the Federal Compulsory Health Insurance Fund (FFOMS);
- for the payment of pension insurance contributions to the Pension Fund budget.
If an entrepreneur decides to pay voluntary contributions to social insurance in 2021, then they must be transferred to the Federal Social Insurance Fund of Russia as a separate payment order.
Is an individual entrepreneur obligated to pay something without any activity or employees?
For some reason, beginning entrepreneurs believe that if their enterprises are inactive and do not generate income, then they do not need to pay anything.
According to the law of the Russian Federation, regardless of whether the individual entrepreneur is working or not, insurance premiums are still paid.
In the same way, the entrepreneur must provide the tax service with all required reports.
When the enterprise is not operating, additional payments and contributions for employees are not paid.
As a result, it turns out that the amount of tax on such an enterprise in 2017 will be: 27,990 rubles.
They are paid at the end of the year or, if desired, gradually throughout the year by quarters.
Remember that all taxes and contributions not paid on time are subject to a penalty in the form of penalties, sometimes a very large amount.
And you will be required to repay it along with the main payment.
It is much cheaper and more efficient to pay everything on time!
