According to the current legislation, an individual entrepreneur is obliged to pay insurance premiums to the PFR regardless of the income received. But in Russia there are a number of cases that allow you not to pay insurance premiums for yourself for certain periods.
Individual entrepreneurs may not pay insurance premiums in the following cases:
- during military service (only by conscription);
- on parental leave (up to 1, 5 years old; it is possible that this period can be extended to three years);
- during the period of caring for a disabled child of the first group or disabled of the first group; or by a person who has reached 80 years of age.
This rule also applies to spouses of contract servicemen and employees of diplomatic services, consulates.
Please note that this list is not subject to broad interpretation. Only the categories of citizens indicated in it can not pay insurance premiums. Those entrepreneurs who, for whatever reason, did not conduct business, but had a registered IP status, are obliged to pay insurance premiums to the Pension Fund of the Russian Federation in a fixed amount. So, in 2015 they amount to 22261, 38 rubles. Legal practice in this case, as a rule, is on the side of the FIU.
To obtain an exemption from the payment of insurance premiums, you must contact the branch of the Pension Fund of the Russian Federation, which deals with work with entrepreneurs, with an application and supporting documents. Their list depends on the reason for which the deferral is granted. For example, a birth certificate will be required to obtain the exemption for an entrepreneur on parental leave; passport; marriage certificate (if any); certificate of cohabitation with the child. For conscripts, this is a military ID and a certificate from the commissariat. It is better to check the list of requested documents in advance in the regional branch of the Pension Fund of the Russian Federation, since it is not enshrined in legislation.
At the same time, it is important that the entrepreneur does not conduct entrepreneurial activity during the indicated periods of his life. The Pension Fund may additionally request documents that would confirm the absence of proceeds. For example, an extract from an individual entrepreneur's current account or a zero tax return certified by the Federal Tax Service.
If the activity was carried out for an incomplete month, then the amount of contributions is recalculated in proportion to the number of days.
