How individual entrepreneurs of Sevastopol and «self-employed» citizens can take care of their pension

CrimeaPRESS reports:

More than thousand individual entrepreneurs and persons equivalent to them are registered in Sevastopol, as well as , 9 thousand «self-employed» citizens who pay tax on professional income.

As you know, the pension of working citizens is formed from the amount of insurance premiums transferred by the employer for each employee. Data on contributions are taken into account in the individual personal account of a citizen and upon retirement are included in the calculation of its size. A somewhat different pension is formed for individual entrepreneurs — i.e. for self-payers of insurance premiums. These include individual entrepreneurs, lawyers, notaries engaged in private practice, and other categories of citizens. The pension rights of the “self-employed”, in turn, are formed in a manner similar to the rights of individual entrepreneurs, but taking into account their own characteristics , the press service of the department notes.

Recall that the insurance pension is assigned subject to the following conditions: reaching retirement age, minimum length of service and the number of pension coefficients. In the 2022 year, at least 13 years of service and 80 ,4 coefficients.

According to the head of the personalized accounting department of the OPFR for the city of Sevastopol, Natalya Kharkevich, the number of coefficients for individual entrepreneurs is calculated based on the paid insurance premiums.

If the income per year is less than 300 thousand rubles, then a fixed amount is paid, annually established by the provisions of the Tax Code of the Russian Federation. In 2022 year it is 34 445 rub. If the income is more than 300 thousand rubles, then 1% is paid from the amount exceeding this amount.

“It is important to remember,” emphasizes the head of the department, “the payment of insurance premiums is obligatory, even if an individual entrepreneur does not conduct entrepreneurial activities. This obligation terminates only after deregistration and official closure of the IP in the tax office.

Individuals applying the special tax regime «Tax on professional income» can voluntarily pay insurance premiums. “Self-employed” can submit an application for entering into voluntary legal relations for compulsory pension insurance electronically through the mobile application of the Federal Tax Service “My Tax”, on the official website of the PFR, on the public services portal — through the personal account of the insured or personally to the PFR customer service.

The amount of insurance premiums is determined and calculated independently, taking into account the minimum and maximum amounts. In order to receive a whole year of insurance experience, it is necessary to pay in the billing period at least a fixed amount of the insurance premium (for 2022 year — 34 445 rub.). In case of payment of a smaller amount, a period proportional to the payment will be included in the insurance period.

The maximum amount of insurance premiums cannot be more than the amount established in accordance with the law. For the billing period 2022 of the year, this amount is 293 293,80 rub.

You can pay contributions either by transferring the entire amount for the year at once, or in installments. Payment for the entire period must be made no later than 13 December of the current year.