To figure out whether self-employed people pay insurance premiums, you need to define this concept and refer to the definitions provided by the Tax Code. Moreover, regarding this category, the state takes the position of voluntary payment. The problem is that not every person who works “for himself” is ready to part with money, so over the past couple of years, compromises have been sought.
Concept of insurance premiums
All types of payments falling under the definition are contained in Art. 8 Tax Code of the Russian Federation :
- compulsory pension insurance or compulsory pension insurance . This is the fund from which payments are made to existing pensioners and contribution payers themselves;
- compulsory health insurance or compulsory medical insurance . These contributions give the right to receive free medical care;
- compulsory social insurance in the event of temporary disability or maternity. These payments allow you to pay sick leave or maternity leave.
The operation of the insurance premium system is organized similarly to any type of insurance - everyone is required to contribute funds, and payments in the form of assistance are made to those in need.
Reference! The law stipulates that not everyone must make contributions on a voluntary basis. This is done by the employer, the state or the individual independently.
When an individual entrepreneur is exempt from paying insurance premiums
From the moment of registration of a business, a citizen is obliged to transfer special fees to extra-budgetary funds. The funds are used to create pension rights and pay for medical insurance. Individual entrepreneurs are exempt from fixed insurance premiums in strictly defined cases. An exhaustive list of grounds is fixed at the federal level and is not subject to broad interpretation.
Payment for health insurance
It should be understood that the self-employed are not just people who work from home to support themselves. This is a legally established category. From the point of view of the tax code, self-employed persons are persons registered with the Federal Tax Service. Those that independently carry out activities of selling goods, performing work or providing services. They are divided into two types:
- payers of professional income tax (No. 422-FZ dated November 27, 2018). For now, this standard applies to those who work in the “pilot” regions - Moscow, Kaluga and Moscow regions, Tatarstan.
- au pairs, including nannies, tutors, cleaners. Everyone involved in activities to help individuals. They can undergo registration procedures in any subject of the Russian Federation.
Obtaining this status is an opportunity to achieve tax savings. In contrast to 13% personal income tax, the NAP amount ranges from 4 to 6%. Compulsory medical insurance payments are calculated from it and amount to 37% of the amount. There are no additional fees.
Important! The amount of tax depends on who exactly the self-employed person provides services to. If it is only an individual - 4%, when servicing an additional organization (individual entrepreneur, LLC, OJSC) it will be 6%.
Contributions to the Pension Fund
Insurance contributions for self-employed people to the pension fund are voluntary . It should be understood that these payments serve as a guarantee of receiving a state pension after reaching the appropriate age.
The legislation does not establish clear requirements for the amount of payments. The amount depends on the wishes of the payer. Only the limits of rates are determined by law. The lower limit for people paying NAP has not been determined.
Attention! Payment of the minimum contribution to the Pension Fund - 1 year of insurance experience and 1 point. You can increase the number of points earned by increasing the payments made. If the year is incomplete, the recalculation is carried out proportionally.
Calculation of the deposited amounts is carried out according to the following formula :
- min payment = minimum wage*Tariff (22%)*12;
- max payment = 8 minimum wage*Tariff (22%)*12.
If an entrepreneur has stopped paying NAP, then he is obliged to resume payments to the Pension Fund according to the general rule.
How to calculate contributions for an incomplete period
As a general rule, fixed insurance premiums are charged for the calendar year.
If the period of entrepreneurship is shorter, payments are calculated proportionally (Article 430 of the Tax Code of the Russian Federation). A similar principle applies in cases where an individual entrepreneur has a grace period, so let’s consider an example of paying a fixed payment for an incomplete year 2019. Example.
Payment of a fixed payment for individual entrepreneurs in 2020 suspended commercial activities in connection with the birth of a child and caring for him for up to one and a half years. The child was born on April 15. Confirmation of the grace period is a certificate from the civil registry office and a tax return reflecting income for January–March 2020. The total revenue of the individual entrepreneur for this period did not exceed 300,000 rubles. By the end of 2019, the baby will not reach one and a half years old. Therefore, insurance premiums will have to be paid for 3 months and 15 days. The amount of the fixed pension contribution of 29,354 rubles must be divided by 12 calendar months, the result will be 2,446.17 rubles. Then this result must be multiplied by 3 months. The result will be 7338.50 rubles. Next, you need to calculate the amount of contributions for an incomplete month - the remaining 15 days. We determine it in proportion to the number of days the individual entrepreneur status is maintained in April, we get 1332.09 rubles. (RUB 2,446.17 × 15 days: 30 days). In total, the individual entrepreneur must pay pension contributions in the amount of RUB 8,670.59. (7338.50 + 1332.09).In the same order, you need to calculate the amount of medical contributions. It will be 2007.83 rubles. (6884 rubles: 12 months × 3 months + 6884 rubles × 15 days: 30 days).
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Exceptions
The problem of taxation of the self-employed has led to changes in the legislative framework. Starting from 2020, certain categories of persons were identified for whom a special regime for paying NAP was tested (No. 422-FZ of November 27, 2018). Among them:
- tutors;
- nurses and nannies;
- cleaners;
- notaries;
- lawyers;
- appraisers.
The changes have so far affected only compulsory medical insurance payments . These insurance premiums for self-employed people in 2020 belonging to the listed categories are paid as a fixed amount - 8,426 rubles . Citizens make payments themselves.
Reference! This rule applies only if the employee is registered with the tax authority and the payer is exempt from personal income tax.
Cases of exemption of individual entrepreneurs from contributions
The relaxation of the rules began more than 13 years ago. The Constitutional Court of Russia, in ruling No. 182-O of May 12, 2005, declared it illegal to withhold fixed fees during an entrepreneur’s maternity leave. It was possible to achieve consolidation of the position at the legislative level only after many years.
Now, individual entrepreneurs who have documented the following circumstances are exempt from the need to make contributions to extra-budgetary funds for themselves (Article 12 of Law 400-FZ of December 28, 2013):
- Military service. The reason may be urgent conscription into the army. Grace periods also include service equivalent to military service.
- Child care up to one and a half years old. The period of maternity leave without accrual of insurance premiums is limited (no more than 6 years in total).
- Forced suspension of activities. Unlawful detention or deprivation of liberty, subject to subsequent rehabilitation, is grounds for release from duty.
- Caring for relatives. The benefit can be received by merchants who provide care and assistance to persons over 80 years of age, disabled people of the first group or disabled children.
- Living with a spouse in a remote area or abroad. The norm applies to the wives and husbands of diplomats, consular employees, and military personnel.
The key condition for receiving benefits is the actual absence of income from business activities. Merchants must submit documents confirming the stated circumstances and zero declarations to extra-budgetary funds. Useful information also contains letters from the Ministry of Labor No. 21-1/10/2-1253 dated 03/06/2013 and the Federal Tax Service of Russia No. BS-4-11/ [email protected] dated 04/26/2017.
Suspension of a business for other reasons does not give the right to exemption from payments.
Since 2020, new rules for calculating insurance premiums for individual entrepreneurs for themselves have come into force. In this regard, entrepreneurs ask whether it is possible for an individual entrepreneur on sick leave not to pay contributions for himself in 2020?
Existing individual entrepreneurs must pay contributions for themselves until the day they are removed from tax registration and the individual entrepreneur is closed.
However, the law provides for five cases when an individual entrepreneur has the right not to pay contributions for himself. As can be seen from the table, IP disease is not included in this list.
| № | In what case may an individual entrepreneur not pay contributions for himself? |
| 1 | Period of military service upon conscription |
| 2 | 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 four and a half years in total |
| 3 | The period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years |
| 4 | 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 |
| 5 | The period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive bodies, state bodies under federal executive bodies or as representatives of these bodies for abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total |
To be exempt from paying fees, you must submit documents to the inspectorate. We have given a list of them in the figure.
How an entrepreneur can pay contributions for himself and for his employees, see the course at the School of the Chief Accountant of a Small Enterprise.
Features of payment of insurance premiums for people who are individual entrepreneurs and self-employed at the same time
does not pay insurance premiums for the period of application of a special tax regime, namely NAP (Part 11, Article 2 of Federal Law No. 422-FZ of November 27, 2018).
The list of entrepreneurs who fall under this rule is defined in Art. 419 Tax Code of the Russian Federation :
- IP;
- lawyers;
- mediators;
- notaries with private practice;
- arbitration managers;
- appraisers;
- patent attorneys in private practice.
Important! This regime is maintained only at the time of payment of the NAP. If an individual entrepreneur is deregistered as self-employed, insurance premiums are paid to him on a general basis.
Despite the fact that the law on self-employed people has been in force since 2020, it is called “experimental”. In fact, the regulation of legislation regarding insurance premiums for self-employed people is in its infancy. Certainty exists only regarding compulsory medical insurance. Taking care of your pension and your own sick leave is the decision of every citizen who works “for himself”.
How to apply for a fee waiver
Without a personal application from an individual entrepreneur, the Pension Fund of Russia will not know about the occurrence of an event in his life that allows him not to pay contributions (for example, the birth of a child). The Fund will continue to accrue contributions and send individual entrepreneurs requests for their payment. The Pension Fund of Russia can even go to court to enforce their collection.
To apply for a benefit, you must contact a specialist of an extra-budgetary fund responsible for administering fixed contributions of individual entrepreneurs with an application and copies of documents confirming the validity of the requirements.
The list of documents differs depending on the basis for the deferment. Thus, when going on maternity leave, a woman entrepreneur must do the following:
- passport;
- child's birth certificate;
- document confirming cohabitation with the child;
- a certificate from the father about non-receipt of benefits;
- marriage certificate (if available).
Military personnel will be required to have a military ID and a certificate from the commissariat. When caring for a disabled child, you must present an extract from the citizen's examination report. You should first check with your Pension Fund branch for a complete list of required documents, because it is not established by law.
In addition to the legality of applying for benefits from an individual entrepreneur, documents will be required that would confirm his lack of income in the period under review. This may be a zero declaration certified by the Federal Tax Service, or an extract from the current account of an individual entrepreneur.
