How does it go retirement experience for citizens registered as individual entrepreneurs? In this article, we will analyze in detail the question of whether an individual entrepreneur is included in the length of service for calculating a pension, what amount of pension this category of persons can count on, and also what documents are needed to assign such cash payments. You can read full information about all types of pensions

Is there an IP experience for retirement?

The provisions of the current legislation of the Russian state (directly the norms of the Civil Code of the Russian Federation) give citizens the right to engage in entrepreneurial activities without registering a legal entity. To do this, the interested person must go through a special procedure for state registration as an individual entrepreneur (IP). In addition to these citizens, notaries, lawyers, etc. are also included in the category of the self-employed.

The legislative basis for determining the time that is taken into account when calculating the IP pension is the following regulatory legal acts:

• Order of the Ministry of Health and Social Development of Russia dated February 6, 2007 N 91. An exhaustive list of periods of work is indicated, which are included in the length of service and, accordingly, in the future affect the amount of monthly pension payments. The duration of a person's work as an individual entrepreneur is included in this list, but only if such a period was accompanied by compulsory social insurance;
• Decree of the Government of the Russian Federation of 02.10.2014 N 1015. It is said that the duration of work, during which a single tax was paid by a person, is included in the length of service of an individual entrepreneur.

The document confirming the making of these payments is a certificate of payment of a single tax, which is issued by authorized tax authorities in the manner prescribed by law.

Citizens belonging to the category of the self-employed population must transfer insurance money contributions to compulsory pension insurance. After all, these persons do not work under an employment contract, but are engaged in private entrepreneurial activity, which means that they must make these insurance premiums on their own.

The territorial departments of the Pension Fund of Russia register individual entrepreneurs in their database (registration of payers of insurance premiums) based on data received from tax authorities, as well as structures of the Ministry of Justice of the Russian Federation. Persons who are registered as individual entrepreneurs who pay insurance premiums to the Pension Fund of the Russian Federation are entitled to receive pension benefits (its insurance and funded parts) upon retirement. The amount of such payments depends on the size of these contributions.

How is the seniority for a pension for an individual entrepreneur calculated?

The time of work of a citizen as an individual entrepreneur is included in the length of service for a pension from the moment a person is registered in the manner prescribed by law. Such a period is confirmed by documents defined by law. It is worth saying that in this case, the work book is not a document proving the existence and duration of experience. A citizen may have this certificate in cases where, before the creation of an individual entrepreneur, he worked under an employment contract.

An individual entrepreneur can work alone or hire people in the manner prescribed by applicable law. Employees are subject to official registration, and the employer must pay mandatory contributions for each employee to the tax authorities of the Russian Federation and the Pension Fund of Russia.

In the work experience of a person-IP includes time:

• periods for which taxes and contributions were paid (both for employees and for the entrepreneur himself);
• non-insurance intervals (for example, the period of passage military service on call, caring for a newborn child, etc.).

Persons whose work experience is not less than the minimum established by law can exercise their right to receive pension payments. Moreover, a citizen must have a sufficient number of pension points. It is worth saying that these indicators change annually, today they the following:

• minimum insurance experience - 9 years;
• minimum individual coefficients - 13.8.

What is needed to confirm the work experience of an individual entrepreneur?

When applying for benefits, the seniority for a pension for an individual entrepreneur is confirmed by the necessary package of documents. It is worth noting that the process and procedure for confirming the length of service of an individual entrepreneur and his employee is different. Employee in Pension Fund it is enough to provide a work book or, if necessary, other certificates that may indicate the presence of experience (archival extracts, employment contracts, etc.).

In cases where the duration of work cannot be established using documents, unconfirmed periods labor activity can be installed in the following ways:

• witness testimony, in the manner prescribed by law;
• in judicial order(in this case, it is necessary to submit an application for the establishment of a fact of legal significance).

It should be noted that confirmation of the period of employment through witness testimony is possible only if there is a certificate of non-preservation of archives, which is issued due to the following incidents:

• military action;
• emergency situations;
• natural Disasters.

Documentation

The current legislation, namely Decree of the Government of the Russian Federation of October 2, 2014 N 1015, establishes the rules for calculating and confirming seniority. In accordance with this regulatory legal act, as well as with other applicable laws of the Russian Federation, the period of work as an entrepreneur can be supported by the following documents:

• certificate of payment of a single tax;
• extracts from the territorial bodies of the PFR and the Federal Tax Service on the payment of payments for social insurance;
• a certificate of registration of a person as an individual entrepreneur (also a document on the termination of such activities will serve as evidence in the local structures of the Pension Fund), other extracts and certificates provided for by the laws of the Russian Federation.

If all the necessary conditions for receiving a pension are available, the individual entrepreneur must apply to the authorized structures of the PFR at the place of residence, additionally by submitting the following documents:

• passport;
• work book or other extracts that confirm the period of work of a person before issuing an IP;
• a document issued by the tax inspection body on registration as a payer of mandatory taxes (UTII). If at the time of registration of the pension benefit, the citizen is no longer engaged in entrepreneurial activity, the FIU must also provide extracts on the removal of the person from this account;
• certificate of absence of debts on taxes and insurance premiums;
• an extract on the presence of disabled family members (dependents), etc.

Calculation of future pension

The amount of pension payments for individual entrepreneurs directly depends on the amount of accrued contributions to the PFR. In simple words, upon reaching retirement age, a citizen-entrepreneur will receive benefits from his finances contributed for the entire period of his employment (this amount paid goes to accrue pension payments in the future).

How is it considered benefit amount? The calculation of future financial payments is made using this formula: A \u003d (B * C) + (D * E * C), where:

BUT- the size of the insurance pension;

AT- the amount of the fixed payment;

With- indicator of "premium" coefficient. It is used in cases where a citizen applies for a benefit not immediately after the onset of the necessary conditions for receiving payments (retirement age, disability, etc.), but after some time has passed;

D- the total amount of pension points (individual coefficients);

E- the value of the value of one point at the time of registration of financial payments.

Useful video

You can find out in what amounts the pension contributions of individual entrepreneurs are made in this video:

Is the activity of an individual entrepreneur considered a work experience, how does entrepreneurial activity affect retirement, should an individual entrepreneur reflect his activities in the work book.

The question is whether entrepreneurial activity affects the future pension and, if so, how, sooner or later, each individual entrepreneur is asked. It is especially relevant for those of them who do not have any other official sources of income other than income from this very activity. In addition, the situation is complicated by confusion in the terminology that defines the types of experience. One of the consequences of this fact is the appearance of completely unreliable information, which gives grounds for completely unhappy forecasts. However, if you wade through this jungle and separate the flies from the cutlets, and God's gift from scrambled eggs, the picture will be the opposite. An individual entrepreneur has the right to a pension, subject to a number of other conditions, and the payments made by him throughout the entire period of entrepreneurial activity will not be lost.

Does an individual entrepreneur have a seniority and what are the features of its definition

First you need to understand the terminology. In 2019, in relation to the length of service, on the basis of which the right to a pension and its amount are determined, two terms are used - work and insurance experience. In official explanations regarding the difference between these concepts, the territorial offices of the Pension Fund of the Russian Federation (PFR) indicate the following state of affairs:

• Insurance experience - the entire total period during which insurance premiums were paid to the FIU for a citizen. The IP is no exception, its only feature is that the employer makes these deductions for the employee (including the entrepreneur for his employees, if he has any), and the IP pays insurance premiums for himself. It is to the fund of his future pension that the lion's share of these fixed insurance premiums goes, and if the annual income of an individual entrepreneur exceeded 300 thousand rubles, then 1% of the amount in excess of this barrier.
• The total length of service is “the total duration of periods of work and other socially useful activities until January 1, 2002” (literal quote from the official website of the PFR). This date plays the role of a Rubicon for a reason - it was from that day that the procedure for paying insurance premiums to the Pension Fund began to operate, which is relevant, apart from a number of later minor adjustments, to this day.

The duration of this length of service (insurance + labor) is of key importance in determining both the right to a pension itself and its size. One of the conditions for the appointment of a pension is the presence of a minimum length of service. And with regard to its size, the rule “the longer, the more” applies.

And in this case, both length of service is taken into account - both insurance and general labor before January 1, 2002, if the applicant for a pension has it at all. And for those who started working or entrepreneurial activities after this date, it is enough insurance experience.

At the same time, you can find quite a few publications on the Runet, the authors of which claim that the experience of an individual entrepreneur will allegedly be counted either in labor or in insurance (each author interprets these terms in his own way), only if he concludes an agreement on voluntary payment contributions to the Social Insurance Fund. And fixed payments, according to such authors, supposedly do not count, because they go without saying. Particularly meticulous at the same time even refer to the provisions of the law. Indeed, there is such a situation, but it has nothing to do with pensions.

The insurance experience includes:

Periods of activity of an individual entrepreneur, individual labor activity, labor activity on the terms of an individual or group lease, periods of activity of individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, private detectives, private security guards, other persons engaged in the established legislation Russian Federation in private practice), a member of a peasant (farm) economy, tribal, family community small peoples North before January 1, 2001 and after January 1, 2003, for which social insurance payments have been paid ...

subparagraph c) of paragraph 2 of the Rules for calculating and confirming the insurance period for determining the amount of benefits for temporary disability, for pregnancy and childbirth, approved by Order of the Ministry of Health and Social Development dated 06.02.2007 No. 91

https://rg.ru/2007/03/22/posobia-pravila-dok.html

As you can see, already from the title of the document it is clear that it concerns two specific payments:

• temporary disability payments;
• in connection with motherhood.

Not a word is said about pensions, including in the text of the document. And the experience in question in this case relates exclusively to the named payments and their size, and is not tied to the pension in any way. The FSS has its own experience, and the PFR has its own, and they are not connected with each other in any way.

The insurance experience in the FSS affects the payment of only sick leave and maternity, and not pension

The insurance period through the FIU is regulated by a completely different regulatory act. And it says it all very clearly.

The insurance period includes (counts):

a) periods of work and (or) other activities that were performed on the territory of the Russian Federation by persons insured in accordance with the Federal Law "On Compulsory Pension Insurance in the Russian Federation" (hereinafter referred to as the insured persons), provided that for these periods accrued and paid insurance premiums to the Pension Fund of the Russian Federation (hereinafter referred to as insurance premiums).

Clause 2 of the Rules for calculating and confirming the insurance period for establishing insurance pensions, approved by Decree of the Government of the Russian Federation of 02.10.2014 No. 1015

http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=LAW&n=216590&fld=134&dst=100108,0&rnd=0.5767101953832245#0

Thus, the situation with IP payments to the FIU fully falls under the criteria on the basis of which the insurance period is calculated through the Pension Fund, which is required for a future pension. And the assertions that it is not enough for this are not true.

In general, if you are an individual entrepreneur, then there is no need to urgently run to the FSS department for the right to retire. But, perhaps, it makes sense to enter into a voluntary relationship with him in case of serious health problems, and for women planning to give birth - and for the sake of receiving benefits for pregnancy and childbirth and child care.

Often businessmen, as active people, do not plan to retire when they reach a respectable age, but expect, as they say, to "die in shoes." However, anything can happen, and even good health does not guarantee anything - for example, unfortunately, no one is 100% insured against an accident or natural disaster. So taking care of yourself in case of a possible sudden disability is never superfluous. Although, of course, God forbid, not to come in handy.

Work experience for receiving a pension in Russia (video)

How to confirm the work experience of an IP

The insurance and work experience of the applicant for a pension is calculated primarily on the basis of personalized accounting data of the PFR. However, in various disputable situations, additional supporting documents are used.

The main document confirming the length of service of an employee is a work book. In the case of IP, the situation is again complicated. After all, although he must keep work books for employees, if he has them, he not only must not, but does not have the right to make any records about his entrepreneurial activity in his own similar document.

The employer is not entitled to reflect in the work book the fact that he conducts entrepreneurial activities and his employer, if the individual entrepreneur, in parallel with the business or after its official termination, gets a job for hire.

An individual entrepreneur can and should make entries in the work books of his employees, but not in his own

To confirm his experience during the period of entrepreneurial activity, the IP uses two documents:

• a certificate of state registration of an individual entrepreneur issued before 2017, or an entry sheet in the Unified State Register of Individual Entrepreneurs on the state registration of an individual entrepreneur, if it was carried out in 2017 or later;
• certificate of state registration of termination of entrepreneurial activity or List of entries in the USRIP on state registration of termination of entrepreneurial activity.

A special case if the IP was registered in this capacity before 2002. Then, to confirm the total work experience received during this period, which includes entrepreneurial activity, he will need:

• certificate of payment of the Single Imputed Income Tax (UTII) for certain types of activities and other documents issued by the tax authorities in the prescribed manner for individual entrepreneurs who were UTII payers in the named period;
• if an entrepreneur before January 1, 2001 applied a simplified taxation system and paid the cost of a patent, the corresponding document from the Pension Fund, and after this date - from the territorial tax authorities.

General conditions for obtaining the right to a pension

To receive an insurance pension in 2019, a citizen, including an individual entrepreneur, must satisfy three conditions at once:

• reach the retirement age, which is 60 years for women and 65 for men (part 1 of article 8 of the Federal Law of December 28, 2013 No. 400-FZ);
• have at least 10 years of insurance experience (Appendix 3 to the Federal Law "On Insurance Pensions");
• have an individual pensioner coefficient (IPK) of at least 16.2 points (part 3 of article 8 of the Federal Law of December 28, 2013 No. 400-FZ).

Changes in pension system, which resulted in new requirements for seniority, came into force in January 2015. Back in 2014, five years were enough for an insurance pension. At the same time, the concept of IPC and the requirements for its minimum size appeared. And they will get tougher every year. For comparison: in 2015, six years of insurance experience and an IPC of 6.6 points were enough for an applicant for a pension. In 2017, it took eight years and 11.4 points. In 2019, ten years of experience and 16.2 points will be required. Those who plan to retire in 2025 and later will need at least 16 years of insurance experience and an IPC of at least 30 to receive an insurance pension. Those who do not reach at least one of the above criteria will only be able to count on a social pension , which is significantly less than the insurance one and is prescribed only from the age of 65.

In 2019, 10 years of insurance service and 16.2 points of the individual pension coefficient are enough to assign an insurance pension, by 2025 it will take 16 years and 30 points

IPC is calculated based on the income of the future pensioner based on the results of the fourth quarter of the next calendar year. If the salary was at the level of one minimum wage (minimum wage), one point is awarded, for two minimum wages - two points, etc. The fixed payments of an entrepreneur in the Pension Fund are calculated on the basis of one minimum wage, which means that for each year of entrepreneurial activity he receives one IPC score. If his annual income exceeds 300 thousand rubles and additional contributions of 1% are paid from his part in excess of this amount, this will bring additional points. IP can also earn points in other ways:

• in parallel, receiving taxable insurance contributions to the Pension Fund of the Russian Federation income from employment, payments under civil law contracts;
• making payments to the Pension Fund of the Russian Federation as part of the future pension co-financing program;
• women entitled to maternal capital, can be directed to the formation of a future pension and it in whole or in part.

The chances of a secure old age increase significantly for those who do not rely only on state pension and take care of the source of additional income during the period when he decides to retire. To form this future passive income, for example, such tools are used:

• voluntary contributions to non-state pension funds;
• accumulative pension insurance programs;
• accumulation of savings and investing them in reliable and sustainable assets that deserve separate detailed consideration.

How the conditions for assigning a pension in Russia are changing (video)

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This is the payment of contributions to the FIU. Payments are a condition for ensuring the right of individual entrepreneurs to receive a pension. That is, individual entrepreneur contributions for a pension - this pension is formed.

The legal status of individual entrepreneurs is defined federal law dated July 11, 2007 "On the development of small and medium-sized businesses in the Russian Federation".

This law (paragraph 1, article 4) determines that small and medium-sized businesses include individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity.

Also in paragraph 1 of Art. 10 173-FZ "On labor pensions", states that the length of service includes periods of work and (or) other activities that were performed on the territory of the Russian Federation, provided that insurance premiums were paid to the Pension Fund of the Russian Federation for these periods. Based on the insurance premiums paid, a pension is accrued to an individual entrepreneur.

Based on paragraph 3 of Art. 17 173-FZ "On labor pensions", the periods of work of the individual entrepreneur are confirmed by certificates of payment of insurance premiums to the PFR, issued by the territorial departments of the PFR.

Calculation of pension for an individual entrepreneur

Individual Entrepreneur and work book - pension accrual

He will not receive two “pensions”, the pension will go to only one place of work, but when the size is set labor pension the amount of all deductions made to the Pension Fund of the Russian Federation will be taken into account.

According to the law of the Russian Federation, individual entrepreneurs retire the same way as everyone else. Women at 55, men at 60. Individual entrepreneurs must apply for a pension on their own. He submits an application to the territorial branch of the FIU at the place of residence, an application can be submitted to the FIU before the retirement age, but not earlier than a month before the right to a pension arises.

The definition of insurance and work experience does not raise questions from the employee. But what about an entrepreneur who cannot hire himself and issue a book? How a pension is calculated for an individual entrepreneur, how insurance and work experience differ, whether self-employment is included in the pension experience - read the article.

Pension is guaranteed assistance from the state. It is paid monthly and compensates a person for lost earnings due to the onset of retirement age. The pension is not taxed and is calculated on the basis of seniority and transfers to the Pension Fund (PFR) and the Social Insurance Fund (FSS).

IP pension entitlement

The activity of an individual entrepreneur is included in the length of service, provided that the entrepreneur pays insurance premiums “for himself” to the Pension Fund of the Russian Federation. This gives him the right to receive assistance from the state. In order not to miss deadlines, it is better to make a special calendar or use the services. Find out how much it costs.

To receive a pension, you must consider the following circumstances:

Documents required for calculating the old age pension:

• passport of a citizen of the Russian Federation;
• certificate of registration of an individual as an individual entrepreneur
• SNILS - certificate of compulsory pension insurance;
• employment history;
• military ID;
• certificate from the Employment Center on receiving unemployment benefits
• birth certificate of children or other dependent family members
• supporting documents from the previous place of work, if the work book is lost - an employment contract, certificate 2-NDFL

Important! Restore all documents related to income generation from archives. They are included in the total length of service of the individual entrepreneur and affect the size of the future pension

Employment and insurance experience of the entrepreneur

After registration, the entrepreneur registers with the FIU within 30 days. A personalized personal IP account is opened in the fund in his name, where all mandatory insurance premiums are accumulated. Subsequently, this money will become the basis for calculating the entrepreneur's pension. Registration with a pension fund is considered the beginning of the work experience of an individual entrepreneur.

The calculation of the insurance period begins with the conclusion of an agreement with the social insurance fund. According to the "Rules for calculating and confirming the insurance period", the entrepreneur's pension directly depends on contributions to the fund. However, many entrepreneurs without employees do not know this and save on the Social Insurance Fund - they do not conclude contracts and do not pay monthly fees.

In 2018, an individual entrepreneur has a work experience of 9 years. In 2024, you need to have at least 15 years of continuous work experience. Otherwise, the entrepreneur may be denied a pension or set social benefit as a citizen with a shortfall in seniority.

Unlike the FIU, relations with the FSS are voluntary. Therefore, for individual entrepreneurs, the length of service is growing, and the insurance, which directly affects the size of the pension, does not increase.

In addition, if an entrepreneur falls ill, the FSS will pay him sick leave. But not more than the amount that the individual entrepreneur transferred to the fund. Whether or not to pay contributions to the FSS, each entrepreneur decides for himself if he wants to pay, but there is no time to do this, this function can be assigned to. But it should be remembered that the registration of an individual entrepreneur is the beginning of the length of service, and payments to the FSS are an increase in the length of service and, accordingly, the size of the pension.

As soon as the entrepreneur closed the IP, then within 3 days he must be deregistered in the Pension Fund. After the liquidation of the IP, the length of service ends.

Work experience for participation in tenders

The presence of seniority in individual entrepreneurs helps to participate in public procurement and tenders. The Public Procurement Law contains a list of additional requirements for participants. To participate in public procurement, an entrepreneur must confirm their experience and qualifications. If the length of service is less than the required indicator, then the candidate will not be allowed to participate in auctions.

How to calculate the retirement experience of an IP

The total work experience of an individual entrepreneur on UTII, USN or OSNO is calculated in the same way and depends on insurance premiums. If an entrepreneur has an additional job and the employer pays insurance premiums to the FSS for him, this will be an advantage. Contributions are summed up and taken into account when calculating the future pension. In addition to the insurance period, the pension coefficient or points are taken into account, which change from year to year. In 2018, the minimum number of points is 13.8, and by 2024 the bar will rise to 30. If an entrepreneur does not score the required number of points, then he risks being left with a minimum social pension.

In determining the size of the future pension, such indicators as length of service, wage, insurance deductions from the "white" salary. The mechanism for calculating pensions is complex and legislation is constantly changing. But you can plan using the calculator on the website of the Pension Fund, what kind of pension awaits the entrepreneur.

If you are registered on the State Services website, then the same password and login will do. Approximately 3 months before the appointment of a pension, an entrepreneur can apply to the pension rights assessment department to calculate the total length of service and receive an approximate calculation of their pension.

How is the insurance experience of an entrepreneur calculated?

The amount of insurance experience depends on the following factors:

• work outside the Russian Federation, subject to payment of insurance premiums to the Pension Fund of the Russian Federation
• payment by an individual of insurance premiums for voluntary insurance to the Pension Fund of the Russian Federation for another person
• payment of insurance premiums for voluntary insurance for oneself

The general insurance period of the entrepreneur includes periods when there were no deductions to the Pension Fund, but they are included in the insurance period. These include:

• period of military or law enforcement service
• period of receipt of temporary disability benefits
• the period of care of one of the parents for a child under the age of one and a half years and a total of 6 years
• unemployment benefit period
• the period of implementation of socially useful work management of the employment service
• the period of care of an able-bodied citizen for a disabled person of group I, a disabled child or a person who has reached the age of 80 years
• the period of residence with the wife of spouses of military personnel in an area where there is no opportunity to find a job
• period of cooperation under a contract with the bodies of operational-search activity

Each of these points is included in the total length of service of the entrepreneur and brings an additional point when calculating the pension. For example:

• Used parental leave - received 1.8 points
• Took care of an elderly relative, over 80 years old - added 1.8 points to the pension
• Moved with her husband to a military unit and could not find a job - 1.8 points

All accumulated points add up and directly affect the size of the future pension.

Important! The state increases insurance contributions to the Pension Fund every year, but this does not guarantee a high pension.

In addition, an entrepreneur can count on a social pension, which the state pays to people with a lack of work experience. Value social pension calculated for the entire Russian Federation and separately for each region of the Russian Federation. So, in general, in the Russian Federation in 2018, the social pension is 8,726 rubles, and, for example, in Moscow - 11,816 rubles.

If a businessman has already retired and continues to operate as an individual entrepreneur, he is obliged to pay insurance premiums to the Pension Fund and the Social Insurance Fund. Transfers increase the insurance part of the pension and the entrepreneur can apply for a pension recalculation.

The pension of an individual entrepreneur is calculated differently than in the case of employees. Not only the principle of accounting for the insurance period and the rules with the amount of payment of pension contributions differ. Yes, the formula itself is different. However, it is worth telling about all the nuances related to this topic in detail.

Right to a pension

It has every person who matches retirement age, has sufficient insurance experience, as well as a pension coefficient of at least 11.4. The last one is worth looking into. Pension coefficient is the amount of points that are accrued on the date of appointment to a person. Today, each of them costs 78.58 rubles, but this value changes every year. A little later, when we talk about the formula for calculating the amount of the pension, we still have to return to the topic of the coefficient.

So who are entrepreneurs? They are insured persons for the state. Every year, entrepreneurs contribute to the FIU a certain sum of money. In 2017, it is equal to 27,990 rubles, of which 23,400 rubles are deducted to the PFR, and the rest to the FFOMS. Accordingly, since entrepreneurs contribute their share to the Pension Fund, they are entitled to receive an insurance pension. It, in turn, is confirmed by information about the individual entrepreneur stored in the unified state register.

Age limits and experience

A pension for an individual entrepreneur, as already mentioned at the beginning, is due upon reaching a certain age. Here everything is the same as in the case of hired workers. For women, the threshold age is 55 years, and for men - 60.

It is important to note that the total length of service, based on personalized accounting data, also includes the period during which a person carried out commercial activities (that is, made insurance premiums).

Proof of experience

It is worth saying a little more about this. Many people have questions about this topic. It is not surprising, because the size of the pension of an individual entrepreneur depends on the period during which he paid taxes to the state.

As you know, an individual entrepreneur cannot issue a work book for himself. Accordingly, make any entries about the beginning and termination of work activities - too. But his experience can be confirmed. There are following documents for this:

• EGRIP record sheet.
• Notice of registration in the IP register.
• Certificate of Completion of Entrepreneurship.
• Papers confirming the payment of all payments to the FIU.

Previously, instead of the first two documents, it was necessary to present a certificate of registration of an individual entrepreneur. But since 2017, it has not been issued, so the list has changed somewhat.

It is strongly recommended to save all documents that can confirm the length of service (papers related to making payments). If a person worked for hire before opening an IP, then he will also need to present a work book. After all, this is the main document that appears in the calculation of the length of service of a citizen.

Contributions from IP

Upon reaching the required age, individual entrepreneurs will receive a pension comparable to the amounts contributed to the funds. Since 2017, the principle for businessmen has been simplified. Now you need to pay taxes and contributions not separately to various authorities, but all at once to the IFTS.

The easiest way is for those businessmen who do not maintain a staff. But entrepreneurs with employees will need:

• Pay taxes to the IFTS also for employees.
• At the end of each quarter, submit reports on employees to the authority.
• Monthly submit lists of employees to the FIU in the form of SZV-M.
• Every year before March 1, report to the FIU on seniority.

All this is important to consider in order not to get problems from the IFTS.

Calculation formula

It is worth knowing that the amount of the pension of an individual entrepreneur directly depends on the amount of contributions deducted by him to the FIU. A person who not only maintains an individual entrepreneur, but also works under a contract can count on the largest payments.

To predict a potential pension, you can use the online calculator posted on the official website of the PFR. This is a very convenient application, which is based on an algorithm with a formula that includes actual calculation indicators. The pension of an individual entrepreneur is determined taking into account the following aspects:

• Fixed payout. At the time of 2017, it is 4,805 rubles and 11 kopecks.
• Average payout (10,823 rubles).
• pension coefficient. One is equal to 78.58 rubles.
• Average salary in Russia this year.
• The amount of salary subject to insurance premiums. On the this moment it should be 1.6 times the average salary in Russia.
• The default period for calculating the pension. If a citizen did not apply for registration, then 19 years are taken into account.
• Mandatory rate of premiums for insurance.

These are the main indicators. But there are others besides them. And they need to be told separately.

Additional odds

They are also taken into account when determining the pension of an individual entrepreneur (hereinafter referred to as the letter "DK"). There are several such coefficients:

• DC used to calculate the basic part of the pension.
• DC, which is equal to 5.
• DC, taking into account the time of military service. For each year, an indicator of 1.8 is assigned.
• DC for maternity leave.
• DC maximum salary. 1 month = 2.3.

As you can see, the recalculation of pensions for individual entrepreneurs-pensioners occurs according to a formula that includes many influencing components. And in order to finally understand the topic, it is worth analyzing a good example.

Example

What kind of pension an individual entrepreneur will have depends on the income of his enterprise. Let's say it brings 4,000,000 rubles annually (for example, it is better to take round amounts). Contributions to funds from this income amount to 64,914 rubles. Annually, of course. Plus 175,085 rubles as a 6% tax, due for payment in accordance with the simplified taxation system, to which the vast majority of entrepreneurs have now been transferred.

For example, we can assume that a person will contribute 64,914 rubles to the FIU for another 35 years. What kind of pension can he expect in this case? This can be found out by referring to the notorious calculator. In order for the system to perform the calculation, you will need to enter your personal data. This is gender, year of birth, type of employment, option pension provision, experience and annual income.

And this is the answer the calculator gives: after working as an entrepreneur for 35 years and earning 4 million rubles annually, a person can count on a monthly pension of 7,910 rubles. This is 94,920 rubles per year. By the way, the number of his individual coefficients will be 39.51.

How to increase the ratio?

Paying attention to the calculation and indexation of the pensions of individual entrepreneurs, we can draw an obvious conclusion - even with a multimillion-dollar income, citizens cannot count on a solid pension. Therefore, businessmen do not apply for it until the last moment, until it is possible to conduct their business due to their age.

Is it possible to somehow increase the potential pension? Yes, there are the following ways:

• Voluntary provision. If a citizen takes responsibility for caring for an old man, a child or a disabled person of the first group, then he is awarded 1.8 points per year. This is about 140 additional monthly rubles to the pension. The same amount, by the way, is added for military service.
• Birth of children. A year of caring for a second child adds another 3.6 points (~280 additional rubles per month). For the third and fourth, the coefficient increases to 5.4.
• Increase in experience. If a man over 65 and a woman after 60 continue to operate, then their coefficients begin to grow. But not much. If, for example, a man turns to the FIU only at the age of 75, then he will be assigned a multiplier equal to 2.11. The number of points, in turn, will increase by 2.32 times.

Features worth knowing

They should also be touched upon with attention, talking about the calculation of pensions for individual entrepreneurs. If a person decides to receive his legal payments, then he needs to submit an application to the FIU a month before. It is necessary to present a work book (if any), a passport and archival documents confirming the length of service. The pension is accrued from the date of submission of the package of documents. Which, by the way, is allowed to be sent by registered mail with an inventory by mail.

You can retire early. This happens when the forced termination of business activities. But early retirement can only be prescribed to men over 58 and women over 53. And then in the presence of an experience of at least 25 and 20 years, respectively.

IP liquidation

An individual entrepreneur can confirm the length of service for a pension by presenting documents indicating the completion of his activities. This implies the liquidation of the IP.

Having decided to close the enterprise, you need to responsibly approach all the nuances associated with this process. First, pay all contributions, otherwise sanctions cannot be avoided. If the delay does not exceed 180 days, then the penalty will be 5% of the debt. A longer period of debt entails a fine of 30% of the amount of insurance premiums.

Secondly, the FIU must be contacted within 30 days after liquidation. Otherwise, you will also have to pay a fine.

What else should you know?

Based on everything previously mentioned, one could make sure that the topic related to the calculation of pensions for individual entrepreneurs contains many nuances. But there are some other points that deserve attention.

At the moment, the number of pension points awarded by the PFR is 7.83. In 2021, this indicator will increase to 10. This means that for each year with maximum contributions (which are equal to 158,648 rubles), the pension will increase. To find out the exact indicator, there is a formula: 78.58 x 10 = 758.80. Here the notorious number of points is multiplied by the cost of one coefficient.

Thus, monthly payments from the PFR for entrepreneurs can reach 30-40 thousand rubles a month. However, this applies only to those businessmen who annually make maximum contributions. And they are supposed to people with a really impressive income (reaching 300 million rubles). So a rhetorical question arises - do they need an additional 30-40 thousand per month.

Regarding the minimum, it is also worth saying a few words. At the minimum for current year IPC, which is equal to 11.4, the following result is obtained: 4,805 + 11.4 x 78.58 = 5,700 rubles. And this is much lower than the size of the social old-age pension due to an entrepreneur.

Well, this is all the information that a person who wants to understand the topic of IP pension payments should be familiar with. People who want to go on a legal vacation, in any case, will have to get acquainted with all the nuances on an individual basis. Since when calculating pension payments, the nuances relating to the activities of a particular entrepreneur are necessarily taken into account.