Russia Sets July 1 Deadline for 1% Social Insurance Tax on Self-Employed Income

Russia’s self-employed professionals — including individual entrepreneurs (IEs), attorneys, mediators, notaries, court-appointed administrators, appraisers, and patent attorneys — are facing a key upcoming tax deadline.

By July 1, 2025, they are required to pay a 1% social insurance contribution on annual income that exceeds RUB 300,000 for the tax year 2024. This additional contribution is on top of the fixed base insurance payment, which for the 2025 calendar year is set at RUB 53,658.

This contribution is mandatory regardless of the taxpayer’s age, business activity status, or actual earnings.

How the Insurance Premium is Calculated:

• If income from self-employment exceeds RUB 300,000 in a given tax year, an additional 1% premium is due on the excess amount.
• The fixed portion (RUB 53,658) must be paid no later than December 29, 2025.
• If business operations start or end mid-year, the fixed amount is prorated based on the number of full months or calendar days in operation.

Important for Business Termination Cases:

If an entrepreneur officially deregisters from the tax authority as an IE, they must settle their insurance liabilities within 15 calendar days from the termination date.

Online Services for Compliance:

• The Federal Tax Service provides a dedicated calculator to compute insurance contributions:
  Insurance Premium Calculator
• Payments can be made through the Unified Tax Payment System:
  Pay Taxes and Fees Portal

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