CrimeaPRESS reports:
Insurance premiums are a necessary security measure for the social protection of entrepreneurs.
In order for this category of taxpayers to receive free medical care and count on retirement experience for calculating pensions in the future, individual entrepreneurs must pay insurance premiums during the period of business. Individual entrepreneurs (IP) who apply special tax regimes (simplified system, patent, unified agricultural tax) and the general taxation system, as well as lawyers and notaries are required to pay insurance premiums for themselves. But for the “self-employed” there is no such obligation, but this category of taxpayers can pay contributions voluntarily so that the pension experience is taken into account.
There are two types of contributions: fixed And additional.
- Fixed contributions— these are contributions to compulsory pension and health insurance — compulsory pension insurance and compulsory medical insurance. They do not depend on the results of operations; they must be paid, even if the individual entrepreneur did not receive income, worked at a loss, or did not conduct business at all in the current year. But as long as the individual entrepreneur has official status and has not been deregistered as an entrepreneur, he is considered an active business entity, which means he must pay contributions.
An individual entrepreneur using the simplified tax system “Income” or on a patent can reduce the amount of tax by the amount of fixed insurance premiums. For 2024, the fixed payment is equal to the amount of 49,500 rubles — now this is a single contribution in the total amount for compulsory health insurance and compulsory medical insurance.
- Additional insurance premiums— 1% from annual income over 300,000 rubles.
Let us clarify that the current legislation provides two deadlines for paying insurance premiums:
- no later than the first working day of 2025 (transfer from December 31, 2024) — the fixed part;
- no later than 07/01/2025 — contributions to compulsory pension insurance from income exceeding 300,000 rubles — additional part.
Please note that payment of contributions from January 1, 2024 is made through single tax payment — the total amount for a single BCC. The transition period when payment orders were allowed to replace notices ended on December 31, 2023.
Important! For individual entrepreneur contributions, notifications about the calculated EPP amounts are not provided.
Failure to pay on time or understatement of the amount of contributions calculated from the actual income received is regarded as arrears and entails liability of the taxpayer in accordance with the Tax Code of the Russian Federation.
If a person ceases to operate as an individual entrepreneur, he must pay the due contributions no later than 15 calendar days from the date of deregistration with the tax authority.
An entrepreneur who does not have employees does not submit reports on insurance premiums. If there are employees, the individual entrepreneur calculates, pays insurance premiums for them and submits reports in the same manner as organizations.
Insurance premiums are calculated for an incomplete year if the individual entrepreneur was registered or deregistered in the current year.
In this case, you can use the service to calculate contributions «Insurance premium calculator»which is located in the “Tax Calculators” group of services, on the main page of the Federal Tax Service website «All services»
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