One of the main motivating reasons for the transition to the self-employed regime is the formation and payment of insurance premiums. When a person works at an enterprise, the payment procedure is clear, but how to pay insurance premiums to self-employed citizens?
Even in the case when a self-employed person works for a company (under a contract for the performance of work or provision of services), neither the employer nor the self-employed person is required to pay insurance premiums. The only compulsory tax for a self-employed is the tax on professional income (NPA), payments on which confirm the status of self-employment, but, at the same time, no one prohibits making insurance payments to the pension fund independently and voluntarily. If earlier it was possible, but difficult, now everything is somewhat simplified. A self-employed citizen can make contributions to the Pension Fund of the Russian Federation using the My Tax mobile application, through which the NAP is paid. The head of the Federal Tax Service Mikhail Mishustin informed taxpayers about this:
“It is expected that the mobile application will be able to deduct contributions to the Russian Pension Fund for those participants who want to voluntarily form pension savings.”
The introduction of self-employed status and NPA is still experimental, and the project itself was introduced only in 2019, affecting Moscow and the Moscow region, as well as the Kaluga region and Tatarstan. In essence, the self-employed tax obliges a citizen to deduct 4% of his income when working with individuals, and with legal entities – 6% of his income.
According to the head of the tax service, more than one hundred thousand people entered the status of self-employed, while, according to the statistics of the application, more than nine million checks were issued for the amount of over eight billion rubles. The total amount of NPA was one hundred and twenty-seven million rubles, of which 37% goes to compulsory medical insurance (compulsory medical insurance), and the remaining 63% goes to the budget of the subject of the federation. For the experimental stage, the amounts are quite indicative, therefore, according to experts, we should expect the expansion of the territorial coverage of the NPA and the introduction of the project of the self-employed in the rest of the regions of Russia.