Contributions are paid by individual entrepreneurs even in cases of suspension of activity, if deregistration with the registration authorities is not carried out.

Let's consider the procedure for calculating insurance premiums that must be paid by an individual entrepreneur for himself for pension and health insurance in 2017. The amount of these payments is determined by the individual entrepreneur independently. Moreover, it depends:

• from the federal minimum wage as of January 1 (from July 1, 2016, the minimum wage is 7,500 rubles);
• insurance tariff (no change compared to 2016);
• the number of calendar months in the period for which insurance premiums are calculated. Here, the frequency of payment of contributions chosen by the individual entrepreneur plays a decisive role. There are three payment options: 12 months - for a one-time payment, 3 months - for a quarterly payment, 1 month - for a monthly payment.

For 2017, the following tariffs are established for individual entrepreneurs paying insurance premiums for themselves:

• for compulsory pension insurance - 26%;
• for compulsory health insurance - 5.1%;
• for social insurance in case of temporary disability and in connection with maternity - 2.9% (payment is made on a voluntary basis).

Formulas for calculating the amount of insurance premiums payable by an individual entrepreneur for himself for compulsory health insurance and voluntary social insurance are given below:

The amount of insurance premiums for compulsory medical insurance = minimum wage x Tariff of insurance premiums for medical insurance (5.1%) x number of calendar months for which insurance premiums are paid.

The amount of insurance contributions for voluntary social insurance = minimum wage x Tariff of insurance contributions for social insurance (2.9%) x number of calendar months for which insurance contributions are paid.

The amount of insurance contributions for compulsory pension insurance depends on the annual income of an individual entrepreneur. If the annual income of an individual entrepreneur for a calendar year does not exceed 300,000 rubles, then the formula for calculating the amount of insurance contributions for compulsory pension insurance will look like this:

The amount of insurance contributions for compulsory pension insurance = minimum wage x Tariff of insurance contributions for pension insurance (26%) x number of calendar months for which insurance contributions are paid.

If the annual income of an individual entrepreneur for a calendar year exceeds 300,000 rubles, then the calculation formula will look like this:

Amount of insurance contributions for compulsory pension insurance = Minimum wage x Tariff of insurance contributions for pension insurance (26%) x Number of calendar months for which insurance contributions are paid + Amount exceeding 300,000 rubles. x 1%.

At the same time, the annual amount of insurance contributions for compulsory pension insurance cannot exceed contributions from eight times the minimum wage for each month of the year:

The maximum amount of insurance contributions for compulsory pension insurance = minimum wage x Tariff of insurance contributions for pension insurance (26%) x 8 x 12 months.

In table 1 shows the amounts of fixed annual insurance premiums paid by an individual entrepreneur for himself in 2017.

Rice. 1

Individual entrepreneurs who use UTII and have hired personnel on staff, since 2017, have the right to reduce the tax on the amount of insurance premiums for themselves and for employees, but not more than 50% (Federal Law of June 2, 2016 N 178-FZ "On amendments to Article 346.32 of Part Two of the Tax Code of the Russian Federation and Article 5 of the Federal Law "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and Article 26 of the Federal Law "On Banks and Banking Activities"). Previously, individual entrepreneurs - employers could reduce the amount of UTII only by insurance premiums paid for employees.

In 2017, changes were made, including for individual entrepreneurs to have their own insurance. In table 2 are presented by the KBK for the payment of mandatory insurance premiums by an individual entrepreneur for his own insurance for 2016 and 2017.

table 2

KBC for payment of mandatory insurance premiums by individual entrepreneurs for their own insurance for 2016 and 2017.

Type of contributions	BCC for payment for 2016	BCC for payment for 2017
Fixed contributions for compulsory pension insurance based on the minimum wage	182 1 02 02140 06 1100 160	182 1 02 02140 06 1110 160
Contributions to compulsory pension insurance at a rate of 1% on income over 300,000 rubles.	182 1 02 02140 06 1200 160	182 1 02 02140 06 1110 160
Penalties on contributions to compulsory pension insurance	182 1 02 02140 06 2100 160	182 1 02 02140 06 2110 160
Penalties for contributions to compulsory pension insurance	182 1 02 02140 06 3000 160	182 1 02 02140 06 3010 160
Contributions for compulsory health insurance	182 1 02 02103 08 1011 160	182 1 02 02103 08 1013 160
Penalties on contributions for compulsory health insurance	182 1 02 02103 08 2011 160	182 1 02 02103 08 2013 160
Penalties for compulsory health insurance contributions	182 1 02 02103 08 3011 160	182 1 02 02103 08 3013 160

In Fig. Table 2 presents the main changes in the procedure for calculating and paying insurance premiums by an individual entrepreneur for his own insurance in 2017.

Main changes in the procedure for calculating and paying insurance premiums by individual entrepreneurs for their own insurance in 2017.

Rice. 2

Next, we will consider the features of filling out payment orders for the payment of insurance contributions for compulsory pension insurance, compulsory medical insurance, as well as an additional payment for compulsory pension insurance. Since insurance premiums have been controlled by the Federal Tax Service of Russia since 2017, the recipient of payments is now the tax authorities. Therefore, in field 101 code 09 is now entered, and in field 104 one of the following KBK is written: 182 1 02 02140 06 1110 160, if insurance premiums for compulsory pension insurance are paid, as well as an additional payment if the annual income of an individual entrepreneur exceeds the amount of 300,000 rub.; 182 1 02 02103 08 1013 160, if insurance premiums for compulsory health insurance are paid.

Example 2. Petrov A.A. carries out business activities, registered as an individual entrepreneur since 2010 in the inspection of the Federal Tax Service for the city of Solnechnogorsk, Moscow Region. Petrov A.A. pays all mandatory insurance premiums for himself; insurance premiums for his own social insurance are not paid. Payment of insurance premiums by an individual entrepreneur is carried out quarterly. Income for the first quarter of 2017 amounted to 400,000 rubles. Payment of contributions was made on April 6, 2017. The amount of insurance contributions for compulsory pension insurance payable for the first quarter of 2017 for Petrov A.A. will be:

The amount of insurance contributions for compulsory pension insurance = 7,500 rubles. x 26% x 3 months + 100,000 rub. x 1% = 6,850 rub.

The amount of insurance premiums for compulsory medical insurance = 7,500 rubles. x 5.1% x 3 months = 1,147.50 rub.

In Fig. 3 - 5 show samples of filling out payment orders for the payment of insurance premiums for compulsory pension and medical insurance, as well as an additional payment for compulsory pension insurance for individual entrepreneur A.A. Petrov. for the first quarter of 2017

Sample of filling out a payment order for payment of insurance premiums for compulsory pension insurance of individual entrepreneurs in 2017.

Rice. 3

Sample of filling out a payment order for payment of insurance premiums for compulsory health insurance for individual entrepreneurs in 2017.

Rice. 4

A sample of filling out a payment order for the payment of insurance premiums for compulsory pension insurance for individual entrepreneurs in 2017 with income over 300,000 rubles.

Rice. 5

On February 6, 2017, new details of bank accounts opened by the Federal Tax Service of Russia in Moscow with the Federal Treasury came into force. From this date, taxpayers must indicate the following details when paying taxes and fees:

• name of the payee's bank: Main Directorate of the Bank of Russia for the Central Federal District of Moscow (GU of the Bank of Russia for the Central Federal District);
• payee's account number: 40101810045250010041 (account for accounting for income distributed by the Federal Treasury authorities between the budgets of the budget system of the Russian Federation in the territory of Moscow).

For the Moscow region the following details apply:

• BIC of the payee's bank: 044525000;
• recipient bank: Main Directorate of the Bank of Russia for the Central Federal District of Moscow (GU of the Bank of Russia for the Central Federal District);
• Recipient's account number: 40101810845250010102.

In this case, when filling out payment orders, special attention should be paid to the following details:

• "TIN" and "KPP" of the recipient of funds - the values ​​of the TIN and KPP of the corresponding tax authority that administers the payment;
• “Recipient”: the abbreviated name of the Federal Treasury authority and in brackets - the abbreviated name of the tax authority administering the payment;
• KBK value, consisting of 20 characters (digits), while the first 3 characters, indicating the code of the chief administrator of budget revenues of the budget system of the Russian Federation, must take the value “182” - Federal Tax Service of Russia in accordance with the correspondence table;
• "Payer status": "14" - taxpayer making payments to individuals; When transferring insurance premiums for themselves, taxpayers in the "Payer status" field indicate one of the following values: individual entrepreneur - "09", a notary engaged in private practice - "10", a lawyer who has established a law office - "11", the head of a peasant (farm) enterprise - "12".

An individual entrepreneur must pay fixed contributions to his own pension, medical and social insurance by the end of the year - in one lump sum or in several payments.

If an individual entrepreneur ceases activity, then insurance contributions for pension and health insurance must be transferred within 15 calendar days after registration of this fact.

Thus, the article discusses in detail, using practical examples, the procedure for calculating insurance premiums for individual entrepreneurs.

You will need

• - passport;
• - certificate of registration of an individual entrepreneur;
• - certificate of registration with the tax authority.

Instructions

Contact the Compulsory Health Insurance Fund at your place of registration. It is listed on the individual's registration documents and often corresponds to the individual's home address. You can find the coordinates of the fund’s branch on its website. Go to the “Territorial Compulsory Medical Insurance Funds” section, select your federal subject from the list. By clicking on the link corresponding to it, you will see the address and telephone numbers of the regional branch of the fund.

Come to the fund with a passport and a certificate of registration of an individual entrepreneur. There you will need to obtain a certificate of registration with the Compulsory Health Insurance Fund (MHIF).

If you have already received the corresponding certificate by mail from the Compulsory Medical Insurance Fund, then you do not need to apply there again.

With the received document, contact one of the insurance companies providing compulsory health insurance services. According to the new law that has come into force, you can choose one of several companies. Sign an insurance contract with her.

You can find a list of insurance companies with coordinates on the websites of some regional MHIF branches, for example, on the MHIF portal of St. Petersburg. In your choice, you can be guided by various factors, for example, rotation of the organization, and also take into account the opinions expressed by people on Internet forums.

Obtain your policy from the insurance company. There you can also obtain insurance policies for employees if you hire them.

note

An individual entrepreneur does not have to pay any additional contributions after taking out a policy. The necessary insurance contributions to the Federal Health Insurance Fund are already included in the tax that he must pay, regardless of the use of the policy.

Sources:

• MHIF website

An individual entrepreneur is an individual who runs his own business on the territory of the Russian Federation without forming a legal form of ownership. In accordance with Federal Law of the Russian Federation No. 326, any citizen of the Russian Federation, as well as persons who have received the right to reside in the territory of the Russian Federation, have the right to medical care under the compulsory medical insurance policy. To obtain a policy for an individual entrepreneur and provide policies to all hired employees, you should contact the Territorial Compulsory Medical Insurance Fund with documents.

You will need

• - passport;
• - TIN;
• - pension insurance certificate;
• - statement;
• - a policy with an expired insurance period;
• - work book (if you want to get a policy as an unemployed person).

Instructions

Contact the Territorial Compulsory Health Insurance Fund of your city or locality. Complete the applications. Present your certificate of individual entrepreneur. An inspection request will be made and payment of fees will be verified. In most cases, in large cities throughout the Russian Federation, there is no need to even present an entrepreneur’s certificate. It is enough to present personal identification documents. All information on tax payments is contained on electronic media and is verified directly by the tax authorities. For verification, authorized persons will enter your personal data specified in your passport and in the system they will receive a response about the deduction of contributions to the tax office and pension fund.

After 5 days (terms may vary in regions of the Russian Federation), you will receive a document allowing you to obtain a policy from any selected insurance company that has a license to carry out compulsory health insurance activities. You can obtain a policy for all hired employees and issue it for yourself.

An individual entrepreneur in the insurance field is vested with the rights of both an individual and.

For example, since 2014, account insurance has been available to individual entrepreneurs. You can return funds up to 1,400,000 rubles if the license of a banking organization is revoked.

When an insured event occurs, individual entrepreneurs, as well as investors in the role of individuals, submit an application for reimbursement of their own funds. If there were more than 1,400,000 rubles in the entrepreneur’s account, then account insurance covers only the amount specified by law, and the rest can only be returned in court.

An individual entrepreneur as an employer has responsibilities for the following types:

• Pension insurance. Every officially employed employee has the right to count on pension contributions;
• Health insurance. Through this type of insurance, personnel are provided with a compulsory medical insurance policy.

There is also voluntary insurance provided by the Social Insurance Fund. Contributions to this fund are made at will, if the individual entrepreneur’s staff does not have registered employees.

An individual entrepreneur represented by an employer can, at his own request, insure the lives of his employees. This type of protection is most often afforded only by large companies with representative offices in different cities, as well as enterprises whose activities are potentially life-threatening.

All property that is registered on the balance sheet of an individual entrepreneur can be insured, for example, against the actions of third parties. Such protection implies payment of compensation if an insured event specified in the policy occurs with the property.

Insuring civil liability means protecting violation of the interests of third parties on your part.

For example, an individual entrepreneur provides legal services. One of the clients received advice, which, when put into practice, resulted in him losing a large sum of money. Such a client has the right to sue the individual entrepreneur who provided inaccurate advice.

In order not to pay with dissatisfied consumers of services, it is better to take out a civil liability insurance policy. In this case, the insurance company will pay the costs incurred by the clients.

If the insured amount due under the policy is not enough to compensate for the insured loss, then the remaining part of the money of the individual entrepreneur will have to be paid from his own funds.

There are other types of insurance for individual entrepreneurs that are directly related to his professional activities.

For example, an entrepreneur acts as a cargo carrier. In this case, the transported goods, as well as the carrier's liability, are subject to insurance. If the goods are lost during transportation, the owner will be reimbursed by the insurance company.

In our article we will analyze in detail the mandatory types of insurance for individual entrepreneurs and the voluntary ones that are most common.

Let's consider with you:

• Insurance from the Pension Fund of Russia, FFOMS;
• Insurance from the Social Insurance Fund;
• Property insurance;
• Civil liability insurance.

Mandatory insurance for any individual entrepreneur

Official activity as an individual entrepreneur obliges you to become not only a payer of taxes, but also of insurance premiums. At the same time, the absence of employees on the individual entrepreneur’s staff will not exempt the entrepreneur from paying for insurance.

If an individual entrepreneur does not receive income, operates at a loss, or does not conduct business at all, and the company is listed only on paper, these circumstances do not in any way affect the payment of insurance premiums. You must implement them in any case.

Mandatory contributions include payments to:

• FFOMS.

Payment is made once a year, until December 31, or once a quarter if you are claiming tax deductions. The amount of contributions for individual entrepreneurs without employees is calculated from the current value. Since July 2017, this figure has been equal to 7,800 rubles.

The amount of contributions is fixed and does not differ for different entrepreneurs.

For example, the tariff for pension insurance without employees is 26% and the contribution is calculated as the product of the tariff and the minimum wage, multiplied by the number of months worked in a year.

If an entrepreneur operates during all months, then he will pay to the Pension Fund: 7800 * 12 * 26% = 24,336 rubles.

The tariff for contributions to compulsory medical insurance is 5% of the minimum wage for 12 months.

When working for a year, an individual entrepreneur will pay: 7800 * 12 * 5.1% = 4773.6 rubles.

In total, together with payments to the Pension Fund, the entrepreneur pays for the year: 4773.6 + 24336 = 29109.6 rubles. Since 2017, contributions to pensions and compulsory medical insurance are paid not to the Funds that provide services, but to the tax authority at the place of registration.

If the entrepreneur’s income is more than 300,000 rubles per year, then it is necessary to transfer an additional 1% of the income amount to the tax authority for contributions.

Example. The entrepreneur's profit amounted to 732,000 rubles. Since this amount exceeds 300,000 rubles, you will have to pay: 1% * 732,000 = 7,320 rubles.

At the same time, there is an upper limit of 1% of income, which will be paid by an entrepreneur with high incomes.

It is calculated using the formula: 8*minimum wage*12*26%.

If we take 7,800 rubles as the minimum wage, the amount will be 194,688 rubles. In other words, if 1% of your income is above this amount, you will still pay a maximum of 194,688 rubles. This payment is made until April 1 following the reporting year.

If the individual entrepreneur employs employees, then contributions are paid at rates of 22% (in the Pension Fund) and 5.1% (in the Federal Compulsory Compulsory Medical Insurance Fund) of the employee’s actual monthly earnings.

Example. Every month the employee receives 35,000 rubles. For it, once a month deductions will be made in the amount of 35,000 * 22% = 7,700 rubles to the Pension Fund and 35,000 * 5.1% = 1,785 rubles to the Federal Compulsory Medical Insurance Fund.

Insurance in the Social Insurance Fund

If no one works for an individual entrepreneur except the owner of the company, then contributions to the Social Insurance Fund are paid on a voluntary basis.

The tariff for them is calculated as 2.9% of the minimum wage for 12 months. If we take 7,800 rubles for the minimum wage (from July 2017), then the contributions will be: 7,800 * 12 * 2.9% = 2,714.4 rubles.

Social insurance protects individual entrepreneurs from temporary disability and during maternity (but not more than 6 years for all children). Contributions must be made by December 31 of the reporting year. They can be carried out in parts, for example, once a quarter.

If the individual entrepreneur employs hired workers, then deductions for them are made at the same rate based on monthly earnings. For example, an employee receives an income of 35,000 rubles once a month. In this case, the VFSS IP will pay 35,000 * 2.9% = 1,015 rubles for it.

If an entrepreneur evades insurance for hired personnel, the entire responsibility for paying benefits falls on his shoulders. They will not be compensated from the fund. In addition, in this case, a system of fines is provided from 500 to 20,000 rubles.

Property insurance for individual entrepreneurs

An individual entrepreneur may own various buildings, equipment, transport, etc.

An entrepreneur has the right to insure the following objects:

• Various buildings;
• External arrangement of the building;
• Interior decoration;
• Items located inside the building (goods, raw materials, materials, furniture, equipment);
• Property located on the street (terminals, special equipment, etc.).

An individual entrepreneur’s insurance policy may include the following risks:

• Natural disasters (hurricanes, rainstorms, hail, earthquakes, etc.);
• Accidents (gas pipeline explosions, wiring fires, etc.);
• Actions of unauthorized persons (can be either intentional or negligent: arson, theft, burglary, damage to property).

The amount of coverage established by the policy cannot exceed the cost of restoration work. Depending on the subject of insurance and the period of validity of the contract, the representative of the insurance company uses increased or reduced rates.

The cost of an insurance policy can be much less if:

• The territory is fenced and does not provide access to third parties;
• A security system is provided;
• Alarm installed;
• There are video cameras;
• The building is equipped with a modern fire safety system.

Individual entrepreneur liability insurance

If for some reason the individual entrepreneur has not fulfilled his obligations arising from the law or a signed agreement, he is liable to other persons.

According to regulations, an individual entrepreneur is liable for his own debts or other obligations with all property, except for that which cannot be foreclosed by virtue of the law.

The activities of an individual entrepreneur can cause damage not only to counterparties, but also to internal employees of the company. There is, for example, insurance for commodity producers. If some product causes damage to the buyer’s health, the individual entrepreneur, if he has a policy, will be able to compensate for the damage with minimal losses.

If an entrepreneur has insured his employees against accidents or even death, then if any injuries or other health problems arise as a result of work, the insurance company will pay compensation. In this case, employees have the right to demand moral compensation, which will also be paid according to the insurance policy.

If the activities of an individual entrepreneur are related to the transportation of passengers, then his activities are required to be insured. In the event of an accident causing harm to the transported persons, payments are made for the necessary treatment.

In addition, a policy must be issued for cars owned by an individual entrepreneur. Its presence is determined by the framework of the law. This insurance covers damage caused to vehicles as a result of an accident.

Liability insurance to other persons can protect individual entrepreneurs from burdensome payments.

It is applied if the entrepreneur’s activities are directly related to other clients (counterparties, passengers, buyers, etc.), that is, with the sphere of production and provision of services.

If the company is small and there are no third parties involved, then civil liability insurance is usually not provided.

An increasing number of citizens are creating a personal business by registering as an individual entrepreneur (IP). According to statistics, a little less than one hundred and fifty thousand individual entrepreneurs are opened in our country every year. Some people do this themselves, while others are pushed to take this step by their employers in order to reduce their material costs.

Unfortunately, when opening an individual entrepreneur, citizens have no idea what social benefits they are entitled to, and what to do to receive money for sick leave, annual basic leave, and others.

Medical insurance policy

The most important thing to note is the compulsory health insurance policy. Many people know that it is simply impossible to get an appointment with a specialist at a clinic without this document. The only deviation is pregnancy. A pregnant woman can see a doctor without him; when a woman goes to the maternity hospital, a policy is not needed. But this rule only applies on paper, and in real life, doctors also ask them for the treasured document.

Old and new health insurance policy.

Obtaining compulsory medical insurance

To obtain a policy, you need to go to the nearest Territorial Compulsory Health Insurance Fund (TF Compulsory Medical Insurance). To create an agreement you will need the following documents:

1. Copy of passport with registration.

2. individual taxpayer number (TIN).

3. Date of creation of the legal entity.

The policy is issued by an insurance company located in the territory of residence of the individual entrepreneur. This company will also require some documents:

1. Passport indicating permanent place of residence.

3. Document on registration in the TFOMS.

When completing a registration document with the territorial health insurance fund, you need to make a copy of it. An insurance company specialist will need this document, and if an individual entrepreneur wants to change the policy, a copy will come in handy. It should be noted that if you change your last name, identity documents or residence, you will have to go to the Territorial Fund again for a new registration.

The resulting policy allows the owner to receive medical care, but if it is necessary to issue a sick leave certificate for a person’s temporary disability, he will have to spend money.

Sick leave is paid from a special fund, taking into account the fact that such a citizen has been accrued for more than six months. If the work is official, all necessary payments are made by the employer. This is called the social package that the organization provides to the employee.

Video: All the secrets about the health insurance policy

Video: The rules for issuing a compulsory medical insurance policy have changed

No one will make deductions for an individual entrepreneur. Due to this, the entrepreneur should draw up a personal agreement with the Social Insurance Fund and carry out the accruals himself. Accruals are made on the basis of a tax return developed independently. For example, an earnings report is submitted 2 times a year, and on the amount indicated in the report, accruals of 3% will be made.

To sign an agreement with the Social Insurance Fund, you need to go to the branch at the place of residence of the individual entrepreneur. To sign the agreement, specialists will need entrepreneur registration documents and a personal passport. In addition, you will need a copy of the declaration for the past report, which was handed over to the tax office.

The state, represented by the Social Insurance Fund, pays benefits for temporary disability and maternity to all officially working citizens. What about individual entrepreneurs? There is voluntary social insurance for them.

Who can become a volunteer

Individual entrepreneurs, lawyers, notaries, members of peasant farms and family (tribal) communities of indigenous peoples of the North, as well as other persons engaged in private practice in accordance with the procedure established by law, have the right to voluntarily enter into legal relations under compulsory social insurance.

Thus, they become insured citizens, and they have a guaranteed right to receive the following types of benefits at the expense of the Social Insurance Fund:

• temporary disability benefits;
• maternity benefits;
• a one-time benefit for women registered in medical institutions in the early stages of pregnancy;
• lump sum benefit for the birth of a child;
• monthly child care allowance until the child reaches the age of 1.5 years;
• social benefit for funeral.

How to become a volunteer

To register as an insurer, you must submit the following documents to the Social Insurance Fund office:
- statement;
- a copy of the identity document.

You can submit documents in person, by mail, electronically through the government services portal, as well as at the MFC.
Within three working days from the date of receipt of the specified documents, the FSS assigns a registration number and subordination code to the applying citizen, and also generates a notification of registration. A copy of the notice is served in the manner specified in the application (in person or by mail).

By voluntarily registering with the Social Insurance Fund, an individual entrepreneur acquires the right to receive insurance coverage, subject to the payment of insurance premiums for the calendar year preceding the calendar year in which the insured event occurred.

When and how to pay

The rules for the payment of insurance premiums by persons who voluntarily entered into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity were approved by Decree of the Government of the Russian Federation of October 2, 2009 No. 790.

Premiums must be paid no later than December 31 of the year in which the application was submitted. This can be done either at a time or in parts (once a month, every quarter, every six months) to the account of the Social Insurance Fund branch in the way that is convenient: in cash through a bank, by bank transfer from a current account or by postal transfer.

How much to pay

The amount of insurance premiums is determined based on the cost of the insurance year and is equal to the product of the minimum wage established by federal law at the beginning of the financial year, for which insurance premiums are paid, and the tariff of insurance premiums (2.9%), increased by 12 times.

Thus, the cost of the insurance year in 2018 is 3302.17 rubles. (9,489.00 x 2.9% x 12).

To acquire the right to receive benefits in 2019, the above category of policyholders must pay the amount of 3,302.17 rubles by December 31, 2018.

How much to receive

According to paragraph 2.1 of Article 14 of Law No. 255-FZ, persons who voluntarily entered into legal relations average earnings, on the basis of which benefits are calculated, is taken to be equal to the minimum wage established on the day the insured event occurred.

According to paragraph 15(4) of the Regulations approved by Government Decree No. 375 of June 15, 2007, individual entrepreneurs average daily earnings for calculating benefits is determined by dividing the minimum wage established on the day of the insured event by the number of calendar days of each calendar month on which the insured event occurs.

Let’s calculate what maternity benefit a woman individual entrepreneur who entered into a voluntary legal relationship in 2018 will receive from the Social Insurance Fund in 2019.

Let’s assume that a woman was issued sick leave for the period from 02/04/2019 to 06/23/2019 for 140 days, and the minimum wage as of 02/04/2019 is 11,163.00 rubles.

	Calendar days of the month	Days due for payment	Average daily earnings	Benefit amount
February 2019
April 2019

Thus, having paid 3,302.17 rubles in December 2018, already in February 2019 a pregnant businesswoman will receive 52,014.50 rubles from the Social Insurance Fund. The benefits are obvious!

Please note that in the case of temporary disability benefits, the length of service of the insured person will also be taken into account.

Those individual entrepreneurs who have already entered into voluntary legal relations and paid a contribution in 2017 can calculate the amount of their benefit in 2018 using the service on the FSS website.

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