Tax service: the deadline for paying insurance premiums of individual entrepreneurs is approaching

Krympress reports:

Not later than July 1, individual entrepreneurs, lawyers, mediators, notaries, arbitration managers, appraisers, patent attorneys and other persons involved in private practice must pay insurance premiums in the amount of 1% of the income that exceeded 300 thousand rubles in 2024.

Recall that IP insurance premiums are mandatory payments for pension and medical insurance, which are fixed and additional (from the amount of annual income). Contributions are credited to the budgets of the Social Fund of Russia and the compulsory medical insurance fund. Paid contributions can be considered a contribution to the future pension of an individual entrepreneur.

All individual entrepreneurs pay contributions, except for those who have chosen the tax regime «Automated simplified taxation system» and taxpayers applying Professional income tax (special tax regime for self -employed citizens).

In 2025, the fixed part of the insurance premiums is 53658 rubles. Additional contributions account for 1% of income over 300 thousand rubles. The fixed part is subject to payment, even if the entrepreneur did not operate and did not receive income from entrepreneurial activity in 2024.

In the case of an individual terminated as an individual entrepreneur, the payment of insurance premiums is carried out no later than 15 calendar days from the date of deregistration in the tax authority. If the entrepreneur does not conduct activities from the beginning of the calendar year or stopped it until its end, then the amount of insurance premiums is determined in proportion to the worked months. For an incomplete month, the total fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month before the date of state registration with an individual’s termination as an individual entrepreneur. To calculate the amounts of insurance premiums, you can use the service «Calculation calculator of insurance premiums«.

It is easiest to pay contributions on the FTS website through a special service «Payment of taxes and duties» or in personal account of an individual entrepreneur.

Source: press service of the Federal Tax Service of Russia in Sevastopol

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