Individual entrepreneurs' insurance premiums for themselves in 2022: how to calculate and pay

How much insurance premiums will individual entrepreneurs need to pay “for themselves” in 2022? What has changed in the calculation of the amount? What are the features of paying fixed insurance premiums for individual entrepreneurs without employees? Is it true that from 2022 the amount of insurance premiums no longer depends on the minimum wage? Will there be an increase in the amount of contributions in 2022 if the income of an individual entrepreneur is less than 300,000 rubles? What is the maximum amount of contributions payable? We will answer these and other questions, give examples, and also provide the exact amounts of fixed insurance contributions for compulsory pension and health insurance in 2022. This article was prepared taking into account the provisions of Federal Law No. 335-FZ dated November 27, 2017.

What contributions do individual entrepreneurs pay: introductory information

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). But individual entrepreneurs must also transfer mandatory insurance premiums “for themselves” (Article 430 of the Tax Code of the Russian Federation):

• for pension insurance;
• for health insurance.

Individual entrepreneurs are required 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. This approach will continue in 2022.

There are also insurance premiums in case of temporary disability and in connection with maternity. Individual entrepreneurs, as a general rule, do not pay this type of insurance premiums (clause 6 of Article 430 of the Tax Code of the Russian Federation). However, payment of these contributions 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 an appropriate sickness benefit at the expense of the Social Insurance Fund.

The deadlines for payment of individual entrepreneur contributions have changed

Starting from 2022, the deadlines for paying insurance premiums for individual entrepreneurs have changed. Already accruals from payments for 2022, the amount of insurance premiums in the amount of 1 percent for excess of 300,000 rubles can be paid no later than July 1. Previously, the cutoff date was April 1. Also see “Deadlines for payment of individual entrepreneur insurance premiums for 2022“.

Individual entrepreneurs do not pay insurance premiums for injuries at all. Payment of this type of insurance premiums by individual entrepreneurs is not provided even on a voluntary basis.

How can I register?

There are several ways to submit documents for business registration.

On one's own

This is the easiest way to submit documents for registration, and it usually does not require any additional investment. An individual must independently complete an application and pay the fee. The application form can be purchased at a printing house, downloaded from the website and printed, or filled out directly on the computer.

The collected documents are transferred to the Federal Tax Service at the place of registration of the person. This is done by personal appearance, via mail or the Internet. Registration is also available through MFC centers, where the procedure period has been reduced to 3 days since 2018.

Some authorities have now stopped receiving paper documents for registration. Therefore, before visiting a government agency, it is advisable to clarify whether it is possible to submit forms from them.

Via Internet services

There are several services on the Internet that offer the service of preparing an application for registration:

• Nalog.ru - makes it possible to fill out an application in the P21001 format. Next, the form is printed and submitted in any available way to the registration authority;
• Service "MoeDelo";
• Service "Contour Elbe";
• Service "Regberry";
• Service "Sky";
• etc.

Attention: as a rule, these services do not send an application to the tax office. It can be printed and submitted manually, or signed with an electronic digital signature and sent using the State Services portal.

Through banks

Many commercial banks currently provide a service for registering a business with the subsequent opening of a current account. They take full responsibility for preparing documents and submitting them to the government agency.

As a rule, the client must sign documents electronically using an electronic signature, after which they are sent for registration using a special system.

However, not all banks currently offer turnkey registration. Some simply prepare the necessary documents, and their transfer to the tax office is already carried out directly by the entrepreneur.

Through law firms

Many law firms offer turnkey registration of individual entrepreneurs as a service. It turns out that this service is provided on a paid basis and in a short time.

This method will allow the future entrepreneur to completely avoid the registration procedure, but he will have to pay for the services of this type of company. In addition, in order for a representative of the company to submit a package of documents for registration, it will be necessary to issue a power of attorney for him.

How insurance premiums were calculated until 2022

In order for an individual entrepreneur to calculate fixed insurance premiums “for himself” until 2018, it was necessary to take into account the values ​​of the following indicators (Article 430 of the Tax Code of the Russian Federation):

• Minimum wage at the beginning of the calendar year;
• tariffs of insurance contributions to the relevant fund;
• the period for calculating insurance premiums “for yourself” (it can be a whole year, or maybe less).

Taking these indicators into account, individual entrepreneurs by 2022 calculated:

• a fixed payment “for yourself”, which does not depend on the amount of income;
• additional contribution for yourself with income over 300,000 rubles. in a year.

As a result, for example, in 2022 the following indicators for payment were obtained:

Read more about this. "Cm. “Insurance premiums for individual entrepreneurs in 2022: amounts.”

Thus, until 2022, the amount of insurance premiums was influenced, in particular, by the minimum wage (minimum wage). For the calculation, we took the minimum wage as of January 1, 2022. Accordingly, if the minimum wage on this date increased, then the amount of insurance premiums payable by individual entrepreneurs also increased. See “Insurance premiums of individual entrepreneurs for themselves in 2022: increase from the minimum wage.”

New procedure for calculating insurance premiums for individual entrepreneurs from 2022

From January 1, 2022, the minimum wage will be 9,489 rubles. See “Minimum wage from January 1, 2018.” If we adhere to the previous rules, then the amount of fixed insurance premiums for individual entrepreneurs would have to increase from 2022. However, from 2022, a new procedure for calculating insurance premiums for individual entrepreneurs will be introduced. It is enshrined in the Federal Law of November 27, 2017 No. 335-FZ “On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.”

From January 1, 2022, a new fixed amount of insurance contributions for compulsory pension and health insurance will be established for individual entrepreneurs without employees (paying contributions “for themselves”). These payments will no longer depend on the minimum wage (minimum wage). Why are such amendments introduced? Let me explain.

The Russian government has decided to bring the minimum wage to the subsistence level - this should happen at the beginning of 2022. This means that insurance premiums for individual entrepreneurs, if they are not decoupled from the minimum wage, will grow very strongly in the next couple of years. And the proposed changes will make it possible to maintain an “economically justified level of fiscal burden” for the payment of insurance premiums for individual entrepreneurs who do not make payments to individuals. This is stated in the explanatory note to the bill.

The idea of ​​the bill was discussed and approved during a meeting between Russian President Vladimir Putin and President of Opora Russia Alexander Kalinin.

Next, we will tell you what exactly has changed in the procedure for calculating insurance premiums for individual entrepreneurs “for themselves” from 2022 and indicate the new amounts with examples.

Individual entrepreneurs' pension contributions from 2022: new sizes

From 2022, insurance contributions for compulsory pension insurance will be calculated in the following order:

• if the payer’s income for the billing period does not exceed 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period;
• if the payer’s income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period.

Let's decipher the new meanings and give examples of calculations of amounts payable in various circumstances.

Fixed amount for income of 300 thousand rubles or less

As we have already said, in 2022, fixed pension contributions of individual entrepreneurs “for themselves” with incomes of less than 300,000 rubles amounted to 23,400 rubles. This amount was determined using a special formula based on the minimum wage and insurance premium rates. However, from 2022 the fixed amount of pension contributions will not depend on these values. It will simply be enshrined in law as 26,545 rubles.

Thus, from 2022, fixed pension contributions have increased by 3,145 rubles. (RUR 26,545 – RUR 23,400). From 2022, all individual entrepreneurs, regardless of whether they conduct business or receive income from business, will need to pay 26,545 rubles as mandatory pension contributions.

It is envisaged that the fixed amount of insurance contributions for compulsory pension insurance (26,545 rubles) from 2022 will be indexed annually by decision of the Government of the Russian Federation.

Next, we will consider examples when individual entrepreneurs will need to pay fixed pension contributions in a new (increased) amount.

Example 1: No activity in 2022

Individual entrepreneur Velichko A.B. was registered as an individual entrepreneur in 2022. Throughout 2022, he maintained the status of an entrepreneur, but did not conduct any activities and had no movements on his current accounts. But, despite this, for 2022 he still needs to transfer 26,545 rubles as fixed pension contributions.

Example 2. Income for 2022 is less than 300,000 rubles

For 2022, individual entrepreneur Kazantsev S.A. received an income of 278,000 rubles (that is, less than 300 thousand rubles). In such circumstances, for 2022 he also needs to transfer 26,545 rubles as fixed pension contributions.

If income is more than 300,000 rubles

If at the end of 2022 the income of an individual entrepreneur exceeds 300,000 rubles, then the individual entrepreneur will need to pay an additional plus 1.0% of the amount of the payer’s income exceeding 300,000 rubles for the billing period. There have been no changes in this part since 2022. This approach has been used previously.

Maximum amount of pension insurance contributions

Until 2022, a formula was in force that calculated the maximum amount of pension contributions. There was no need to pay more than the amount calculated using this formula. Here is the formula:

The maximum amount of pension contributions of individual entrepreneurs for 2022, calculated using this formula, was 187,200 rubles. (8 x RUB 7,500 x 26% x 12 months).

However, from 2022, the procedure for establishing the maximum amount of pension contributions has changed. Try another formula:

As you can see, in 2022 the eight-fold limit will also be applied, but not to the minimum wage, but to a fixed amount of 26,545 rubles. Thus, more than 212,360 rubles. (RUR 26,545 x in 2018 cannot be paid as pension contributions.

It turns out that the maximum amount of pension contributions payable since 2018 has increased by 25,160 rubles. (RUR 212,360 – RUR 187,200).

Example 3. Income over 300,000 rubles

For 2022, individual entrepreneur Kazantsev S.A. received income in the amount of 6,800,000 rubles. This amount is more than 300,000 rubles for 6,500,000 rubles. (RUR 6,800,000 – RUR 300,000), therefore pension contributions for 2022 will include:

• 26,545 rubles – fixed part of pension contributions;
• 65,000 rub. (6,500,000 rubles x 1%) is 1 percent of the amount of income exceeding 300,000 rubles.

In total, the total amount of pension contributions of individual entrepreneurs “for themselves” to be paid will be 91,545 rubles. (RUR 26,545 + RUR 65,000). This amount does not exceed the maximum amount (RUB 212,360), and therefore must be transferred to the budget in full.

Changing the income accounting procedure for a preferential insurance rate

The next change for individual entrepreneurs in 2022 concerns entrepreneurs on the simplified tax system with employees . Law 335-FZ introduced clarifications to the list of income that is taken into account when calculating the main type of activity for the application of a preferential rate of insurance premiums. Let us recall that a type of activity is considered the main one if the income from it in the total income exceeds 70%, that is, the following inequality is fulfilled:

Income from activity / total income ≥ 70%

The new edition of the Tax Code states that when determining total income (the denominator in the formula), the following are taken into account:

• income from sales;
• non-operating income;
• income from Article 251 of the Tax Code of the Russian Federation, although they are not taken into account when calculating the base for the single tax under the simplified tax system.

When determining the numerator of the formula, that is, income from activities that give the entrepreneur the right to reduced insurance rates, all income associated with this activity .

Despite the clarification, the problem is not solved. Namely, it has not become clear whether, when determining the numerator of the formula, it is necessary to take into account income not subject to a single tax . Among experts there is an opinion that it is necessary. However, it is possible that inspectors will think differently. This is evidenced by practice, including judicial practice - previously, arbitrators in such disputes usually supported the tax authorities.

Thus, in order not to face claims from the Federal Tax Service, it is safer to take into account income that is not subject to a single tax under the simplified tax system only when calculating total income.

Medical contributions for individual entrepreneurs from 2022: new sizes

The amount of medical insurance contributions to the FFOMS in 2022 did not depend on the income of the individual entrepreneur, but was also calculated based on the minimum wage. In 2017, the amount of medical contributions was 4,590 rubles. See “Insurance premiums for individual entrepreneurs in 2022.”

From 2022, the amount of compulsory medical insurance contributions is “untied” from the minimum wage and is fixed in the amount of 5,840 rubles for the billing period. How much have individual entrepreneur insurance premiums increased since 2022? The answer is 1250 rubles. (5840 rub. – 4590 rub.).

5840 rubles is a mandatory amount. Starting from 2022, all individual entrepreneurs must pay it for the billing period, regardless of the conduct of their activities, movement of accounts and receipt of income.

Where did such amounts come from?

The rate of pension contributions from 2022 is fixed at 26,545 rubles, if the income of an individual entrepreneur does not exceed 300 thousand rubles. in a year. If the entrepreneur’s income exceeds 300 thousand rubles, then contributions to the Pension Fund will amount to 26,545 rubles. + 1% of income over 300 thousand rubles. For health insurance contributions, the payment is set at 5840 rubles. But where did these numbers come from? Unfortunately, the explanatory note to the bill did not explain in any way why the numbers are exactly as they are.

Disability and maternity contributions

As we have already said, this type of insurance premium is not mandatory. Individual entrepreneurs have the right to transfer them voluntarily in 2022. To calculate the amount of voluntary contribution for this type of insurance for 2022, you should apply the formula established by Part 3 of Article 4.5 of Federal Law No. 255-FZ of December 29, 2006: Minimum wage at the beginning of the year x tariff x 12 .

If from January 1, 2022 the minimum wage will be 9,489 rubles, then the amount of contributions for disability and maternity in 2022 for individual entrepreneurs will be 3,300 rubles. (RUB 9,489 × 2.9% × 12 months).

OKVED has put things in order for reduced insurance premiums

As you know, employers who use the simplified tax system and hire employees can pay insurance premiums at reduced rates. The rule applies to those entities that carry out the activities specified in subparagraph 5 of paragraph 1 of Article 427 of the Tax Code. This also applies to individual entrepreneurs who hire employees.

However, there was one problem - the above norm of the law contained a list of types of activities in accordance with OKVED1. And from the beginning of 2022 it ceased to operate and was replaced by OKVED2. However, in the new classifier, types of activities have a different name and are grouped somewhat differently, which caused a discrepancy with the list that was specified in Article 427. This led to the fact that some companies and individual entrepreneurs last year were unable to apply preferential tariffs, since in the new OKVED their type of activity belonged to non-privileged groups or subgroups.

Since the end of last year everything has fallen into place. The mentioned law 335-FZ amended subparagraph 5 of paragraph 1 of Article 427 of the Tax Code of the Russian Federation. And now the types of activities listed in this norm of the law fully comply with OKVED2 . Moreover, this change applies to legal relations from the beginning of 2017.

If individual entrepreneur status was acquired or lost in 2018

In 2022, 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. Let us give examples of calculating insurance premiums for individual entrepreneurs “for themselves” in 2022 in a situation where a person acquired and lost the status of an individual entrepreneur.

Example conditions. The person received individual entrepreneur status on February 16, 2022. However, on November 14, 2022, 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 the individual entrepreneur will be 1,100,000 rubles. How to calculate mandatory fixed contributions “for yourself” for 2022? Let me explain.

So, the status of individual entrepreneur is acquired and lost during 2022. 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 2022, fixed contributions of individual entrepreneurs must be calculated from February 17, 2022;
• 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 2022 (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 2022 from November 1 to November 13.

Calculations. The amount of mandatory pension contributions for one calendar month of 2022 is 2212 rubles. (RUB 26,454 / 12 months). The amount of mandatory medical contributions for one month is 486 rubles. (5840 RUR / 12 months).

Next, we will calculate insurance premiums for partial months of doing business in 2022. In our example, these are February and November. During these months we need to count the days of activity. The remaining months (March-October) will be counted in full.

Pros and cons of being an entrepreneur

There are the following advantages of entrepreneurship:

• Registration with the registration authorities follows a simplified procedure. It is enough to fill out and submit to the Federal Tax Service an application drawn up in the prescribed form. You only need to attach to it a copy of your identity document and a receipt confirming payment of the state duty. The registration fee is 800 rubles, which is significantly less than the state duty when registering an enterprise. In addition, the registration procedure through government services is available. In this case, the fee will be only 560 rubles.
• An entrepreneur does not need to register in all places where he carries out his activities; he can register in one region and work in others. In this case, he does not need to carry out any actions to register.
• Existing legal norms for an entrepreneur establish an order of magnitude lower liability for violation of the law.
• Also, individual entrepreneurs are given the right to carry out accounting according to a simplified scheme. This is not affected by the applicable tax systems. The tax accounting registers provided for by law are required to be filled out.
• Individual entrepreneurs under the general regime pay taxes in quantity and amounts significantly less than a legal entity.
• If a subject decides to close a business, he can do this in a short time, because he does not need to go through the liquidation procedure provided for legal entities. In addition, the fee for deregistration as an individual entrepreneur is only 160 rubles.

Do not forget about the negative aspects that may arise when carrying out activities as an individual entrepreneur, these include:

• Entrepreneurs do not have the opportunity to attract outside investment to develop their business. This is due to the fact that the individual entrepreneur does not have an authorized capital, and this person cannot increase it by attracting additional founders.
• If an entrepreneur incurs a debt in the process of doing business, he will be liable for it even if the individual entrepreneur is closed.
• An entrepreneur must submit all declarations and reports at the place of his registration. This rule is quite problematic to follow if the individual entrepreneur does business in another region. The problem is partly solved by using electronic document management when sending reports. But do not forget that inspectors of the Federal Tax Service can call taxpayers to give explanations. Then the entrepreneur will have to go to his place of registration.
• Certain types of activities defined by law are not available to an entrepreneur, that is, there are restrictions on types. All such directions are established in the relevant legal acts.
• An individual entrepreneur must understand that he will not be able to fully sell his business to another person, as can be done with an LLC. Only property is available for transfer, but various permits are valid only in relation to a strictly defined person. Therefore, if necessary, they will have to be issued again.
• Citizens registered as individual entrepreneurs have the obligation to calculate insurance premiums for themselves. Fixed payments will need to be paid to the budget even if there is no actual activity, but the individual entrepreneur is open.
• If an entrepreneur is an employer, then he is required to register in this status with the Social Insurance Fund.
• An entrepreneur must manage all processes independently when carrying out his activities.

Main conclusions

Next, let’s summarize all of the above and tabulate the amounts of insurance premiums for individual entrepreneurs “for themselves” from 2022 and focus on the main changes: