Sole-proprietor (IP) insurance contributions in 2026
Every sole proprietor on USN or a patent pays insurance contributions “for themselves” — even with zero income. In 2026 that is a fixed 57,390 ₽ plus 1% of income above 300,000 ₽. Here is how to work out your amount, when to pay and how to get the money back as a tax deduction.
How much: amounts by year
| Year | Fixed part | Cap on the 1% part |
|---|---|---|
| 2024 | 49,500 ₽ | 277,571 ₽ |
| 2025 | 53,658 ₽ | 300,888 ₽ |
| 2026 | 57,390 ₽ | 321,818 ₽ |
| 2027 | 61,154 ₽ | 342,923 ₽ |
The amounts are fixed by law several years ahead (Art. 430 of the Tax Code as amended by Federal Law No. 259-FZ). The fixed part doesn’t depend on income; if the IP is registered or closed mid-year, it is prorated by the days worked.
How the 1% surcharge works
On annual income above 300,000 ₽ an extra 1% is due. On USN “income” the base is the whole revenue; on USN “income minus expenses” the 1% is calculated on the difference between income and expenses (the FNS position since 2024). The surcharge has an annual cap — 321,818 ₽ in 2026.
Example: an IP’s 2026 income is 900,000 ₽. The excess: 900,000 − 300,000 = 600,000 ₽. The surcharge: 1% × 600,000 = 6,000 ₽. Total for the year: 57,390 + 6,000 = 63,390 ₽.
Deadlines
- The fixed part — by December 28 of the current year.
- The 1% surcharge — by July 1 of the next year.
You can pay in instalments on any dates — and it pays off: contributions paid quarterly evenly reduce the USN advance payments through the year. Everything goes through the unified tax payment (ENP).
If there was no income
The fixed part is due anyway — the obligation doesn’t depend on revenue. The exception is grace periods granted on application: military service, caring for a child under 1.5 years and a few others (Art. 430 §7). If the business sits idle for long, it is cheaper to close the IP or switch to NPT — the self-employed pay no mandatory contributions.
How contributions reduce taxes
- USN “income” — contributions are deducted straight from the tax: with no employees — up to 100%, with employees — up to 50%. The formula and a worked example — in the “How to calculate the USN 6% tax” guide.
- USN “income minus expenses” — contributions go into expenses and reduce the tax base.
- Patent — the patent’s cost is reduced by contributions under the same rules as the USN “income” tax.
So with a modest turnover the contributions are not an “extra” payment on top of the tax: they cover a large part of the tax — often all of it.
Who doesn’t pay self-contributions
The self-employed on NPT — including IPs who switched to NPT — are exempt from mandatory contributions (Federal Law No. 422-FZ, Art. 2 §11). They can build pension record with voluntary contributions. More — in the “Self-employed (NPT) tax” guide.
How Svodly calculates it
In a business book on USN, Svodly builds the “IP insurance contributions” report: the fixed part and the 1% are computed from your actual income for the year, with the payment deadlines next to them. And the payment itself, recorded as an expense in the “Taxes & fees → Self-employment insurance” category, automatically reduces the USN “income” tax — on the “Taxes” dashboard, in KUDiR section IV and in the cash-flow forecast.
Svodly is a free app for sole-proprietor bookkeeping. Download it at svodly.ru — the contribution amounts and deadlines follow your actual income, and the deduction applies by itself.
FAQ
How much does a sole proprietor pay for themselves in 2026?
A fixed 57,390 ₽ for the year plus 1% of income above 300,000 ₽ (this part is capped at 321,818 ₽). The total depends on income: with 900,000 ₽ of revenue the year comes to 63,390 ₽.
Do I have to pay contributions if there was no activity?
Yes, the fixed part is due regardless of income. The only exceptions are grace periods granted on application — military service, caring for a child under 1.5 years and a few others. If the IP sits idle for long, closing it or switching to NPT is cheaper.
Does a self-employed person or an IP on NPT pay contributions?
No. NPT has no mandatory self-contributions — that’s part of the regime. Pension record can be accumulated with voluntary contributions if desired.
How do contributions reduce the USN tax?
On USN “income” they are deducted from the tax itself: with no employees — down to zero, with employees — by at most half. On USN “income minus expenses” they go into expenses. A patent’s cost is also reduced by contributions.
Where next
- How to calculate the USN 6% tax — the formula with the contributions deduction.
- Self-employed (NPT) tax — the regime without mandatory contributions.
- Reports — “IP insurance contributions”, KUDiR and exports.
- Taxes in Svodly — the tab and regimes overview.
This is reference material, not tax advice. Amounts and deadlines — Art. 430 of the Russian Tax Code; verify with your tax office or accountant.