The Russian Federation recalls that no later than 1 July 2024, insurance contributions for 2023 should be paid in the amount of 1 per cent of the income over 300,000 roubles. They are paid by individual entrepreneurs, lawyers, mediators, notaries, arbitrators, evaluators, patent attorneys and other private practitioners.

The amount of income to calculate premiums for compulsory pension insurance is determined in accordance with article 430 of NCF. The amount is calculated as 1 per cent of the income earned in the estimated period, less 300,000 roubles. However, the total amount of such premiums for the year 2023 may not exceed 257,061.

It is possible to use the e-service " Insurance Computation Calculator " on the official website of the Russian Federation and in the " Personal Business House " .

We note that insurance contributions are paid to a single tax account. Payments can be made through the service: " Tax and duties - Fill ENS " .

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