The time has come: by July 1, sole proprietors must pay additional insurance premiums

July 1, 2025 is the last day of payment of additional insurance premiums for individual entrepreneurs (sole proprietors), whose income in 2024 exceeded 300 thousand rubles. In addition to sole proprietors, this applies to all those engaged in private practice: lawyers, mediators, notaries, arbitration managers, appraisers, patent attorneys and some other specialists. Details can be found in the Izvestia article.

What kind of payment is this?

Do not confuse this payment with mandatory insurance premiums. This is a fixed amount that the sole proprietor pays regardless of the amount of income received. In 2024, it was 49,500 rubles, and this year it has increased to 53,658 rubles. This debt to the budget should be paid off at the end of the calendar year (in 2025 — by December 29).

Additional contributions are calculated as 1% of the amount of income for the reporting year, which exceeded the income of 300 thousand rubles.

The government has set a ceiling on additional contributions of 277,571 rubles by the end of 2024, says Ekaterina Kosareva, managing partner of the analytical agency VMT Consult. "Nevertheless, in order for this limiter to be needed, the entrepreneur's annual income should be approximately 29 million rubles, judging by the Federal Tax Service calculator," the expert noted.

The entire amount should be transferred to a single individual entrepreneur's tax account, from which the tax then distributes funds, according to Article 146 of the Budget Code of the Russian Federation, between the Social Fund of Russia (80.1078%) and the Compulsory Medical Insurance Fund (19.8922%).

The self—employed, who pay professional income tax, do not pay additional insurance premiums. However, this category of entrepreneurs can pay fixed contributions voluntarily.

Also, sole proprietors on the automated simplified taxation system (or ASN) are exempt from paying fixed and additional insurance premiums. The exception in this special mode is insurance premiums for employees for injuries (2,750 rubles in 2025, once a year).

It should be noted that in 2023-25, sole proprietors working in new territories — in the LPR, DPR, Kherson and Zaporizhia regions - were also exempt from additional insurance premiums. The fixed fees for them are also reduced.

You can find out the amount of additional contributions using the calculator on the FTS website, and all calculations will be made in the individual entrepreneur's office. You can pay the amount calculated by the tax service.

What amounts are we talking about

According to the Kontur service.Focus", 4.5 million sole proprietors worked in Russia at the beginning of 2025. Their number has grown by 23% over the past three years. Alexey Kurasov, Head of Corporate Finance at Finam, considers about 3 million people to be active sole proprietors. "This is a business that performs at least one operation per month," he explains.

On average, 15% of active sole proprietors (data for 2018, but experts consider this distribution to be fair today) work without hired employees, which is about 450 thousand entrepreneurs, says Yulia Makarenko, deputy director of the Banking Institute for Development.

— The number of active lawyers in 2025, according to the Federal Chamber of Lawyers, is 75.8 thousand people. About a third of them work in such institutions as law offices and legal advice. Many combine it with work in a law firm or in a private enterprise. There are also about 8.2 thousand notaries registered in 88 notary chambers in Russia. Together with the working sole proprietors, this is 534 thousand people. Even if we add to them another 5% of those engaged in private practice (mediators, arbitration managers, patent attorneys), we get about 560 thousand people who, in principle, can pay additional fees. Most likely, most of them will pay these contributions, based on the average monthly salary of an employee in Russia of 90-100 thousand rubles (otherwise why go into business at all), the expert estimated.

According to the financier, it is impossible to predict the real income of lawyers and arbitration managers for the year, since it largely depends on the saturation of the year — but we are clearly talking about more than 300 thousand per year. "It's normal for a lawyer to receive so much based on the results of a single corporate dispute," says Makarenko.

The lesser of two evils

Professionals who are engaged in private practice usually know how to optimize taxes, and additional contributions will be minimal, Ekaterina Kosareva is sure.

— As a rule, they use a simplified taxation system, which assumes the possibility of reducing the tax base by the amount of contributions. This also applies to the patent system. At the same time, employees who work in the bureau are usually registered as sole proprietors (in fact, the bureau is an association of "free" sole proprietors). It is likely that officially all profits are evenly distributed among several sole proprietors (which is partly justified, since different lawyers handle different cases). Thus, the overpayment in terms of additional insurance premiums will be relatively small — disproportionately lower compared to the profit from non—payment of insurance premiums and personal income tax for employees," the expert says.

According to the analyst, such a scheme is readily used by specialists in the field of patent, legal and consulting services.

— In fact, with revenues of tens and hundreds of millions of rubles per year, budget revenues can be estimated as meager, and this is a systemic problem. In 2026, by the end of 2025, with the renewal of USN limits almost doubled (450 million rubles), sole proprietors will be able to claim a serious income of 300-400 million rubles (which was impossible a year ago), while paying the maximum 300,888 rubles of additional insurance premiums (set for 2025) and not paying the required insurance premiums. contributions of 30% and personal income tax during the year. Thus, the amount of payments to the budget will not be comparable with the actual income received," Kosareva says.

Izvestia sent information to the Federal Tax Service, the Ministry of Finance and the Ministry of Economic Development about exactly how much the budget receives from additional contributions, but no responses had been received at the time of publication.