Article 430

• checked today
• code dated 28.01.2020
• entered into force on 01.01.2017

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2018 04/07/2017 01/01/2017

Article 419 of this Code, pay:

• 1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:
• if the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;
• if the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums for compulsory pension insurance as a whole for a peasant (farm) economy is determined as the product of a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 , and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

The amount of insurance premiums for compulsory health insurance as a whole for a peasant (farmer) economy is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019, 8,426 rubles for the billing period period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

If payers begin to carry out entrepreneurial or other professional activities during the billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the beginning of the activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

For the purpose of implementing paragraph 3 of this article, the calendar month of the commencement of activities is recognized:

• 1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;
• 2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid, or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, were deregistered by the tax authorities.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination of activity by an individual as an individual entrepreneur, the date of deregistration with the tax authorities of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory pension insurance and compulsory medical insurance:

• for the periods specified in paragraphs 1 (in terms of military service on conscription), 3, 6 - 8 of part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", during which they did not carry out the relevant activities , provided that they submit to the tax authority at the place of registration an application for exemption from payment of insurance premiums and supporting documents;
• for the periods in which the status of a lawyer is suspended, subject to the submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums.

If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activities, such payers pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months, during which they carried out the specified activity.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month during which the payer carried out the specified activity.

For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

The controlling body accrued additional contributions (refused to return them) to the individual entrepreneur on the simplified tax system due to the determination of income by him to calculate contributions for himself, taking into account expenses

1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

If the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

If the amount of the payer's income for the billing period exceeds 300,000 rubles, - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums for compulsory pension insurance as a whole for a peasant (farm) economy is determined as the product of a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 , and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

(see text in previous edition)

The amount of insurance premiums for compulsory health insurance as a whole for a peasant (farmer) economy is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019, 8,426 rubles for the billing period period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

3. If payers begin to carry out entrepreneurial or other professional activities during the billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of commencement of activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

(see text in previous edition)

1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

(see text in previous edition)

5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered by the tax authorities.

(see text in previous edition)

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

6. The payers specified in this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory pension insurance and compulsory medical insurance:

for the periods specified in paragraphs 1 (in terms of military service on conscription), - 8 of part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-ФЗ "On Insurance Pensions", during which they did not carry out the relevant activities, with the condition of their submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums and supporting documents;

for the periods in which the status of a lawyer is suspended, subject to the submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums.

(see text in previous edition)

8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activity, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month during which the payer carried out the specified activity.

1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

if the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

if the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums for compulsory pension insurance as a whole for a peasant (farm) economy is determined as the product of a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 , and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

The amount of insurance premiums for compulsory health insurance as a whole for a peasant (farmer) economy is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019, 8,426 rubles for the billing period period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

3. If payers begin to carry out entrepreneurial or other professional activities during the billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of commencement of activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing paragraph 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered by the tax authorities.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

6. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory pension insurance and compulsory medical insurance:

for the periods specified in paragraphs 1 (in terms of military service on conscription), 3, 6 - 8 of part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", during which they did not carry out the relevant activities , provided that they submit to the tax authority at the place of registration an application for exemption from payment of insurance premiums and supporting documents;

for the periods in which the status of a lawyer is suspended, subject to the submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums.

8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activity, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month during which the payer carried out the specified activity.

9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

1) for payers paying personal income tax - in accordance with Article 210 of this Code (in terms of income from entrepreneurial and (or) other professional activities);

2) for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;

3) for payers applying the simplified taxation system - in accordance with Article 346.15 of this Code;

4) for payers paying tax on imputed income for certain types of activities - in accordance with Article 346.29 of this Code;

5) for payers applying the patent system of taxation - in accordance with Articles 346.47 and 346.51 of this Code;

6) for payers applying more than one taxation regime - taxable income from activities is summed up.

Article 430

1. The payers specified in this Code pay:

1) insurance premiums for compulsory pension insurance in the amount determined in the following order, unless otherwise provided by this article:

if the payer's income for the billing period does not exceed 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020;

if the payer's income for the billing period exceeds 300,000 rubles - in a fixed amount of 26,545 rubles for the billing period of 2018 (29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020) plus 1.0 percent of the payer's income exceeding 300,000 rubles for the billing period.

At the same time, the amount of insurance premiums for mandatory pension insurance for the billing period cannot be more than eight times the fixed amount of insurance premiums for mandatory pension insurance established by the second paragraph of this subparagraph;

2) insurance premiums for compulsory health insurance in a fixed amount of 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019 and 8,426 rubles for the billing period of 2020.

2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums for compulsory pension insurance as a whole for a peasant (farm) economy is determined as the product of a fixed amount of 26,545 rubles for the billing period of 2018, 29,354 rubles for the billing period of 2019, 32,448 rubles for the billing period of 2020 , and the number of all members of the peasant (farm) economy, including the head of the peasant (farm) economy.

The amount of insurance premiums for compulsory health insurance as a whole for a peasant (farmer) economy is determined for the billing period as the product of a fixed amount of insurance premiums amounting to 5,840 rubles for the billing period of 2018, 6,884 rubles for the billing period of 2019, 8,426 rubles for the billing period period of 2020, and the number of all members of the peasant (farm) household, including the head of the peasant (farm) household.

3. If payers begin to carry out entrepreneurial or other professional activities during the billing period, the fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of commencement of activity. For an incomplete month of activity, the fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing paragraph 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered by the tax authorities.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

6. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory pension insurance and compulsory medical insurance:

for the periods specified in paragraphs 1 (in terms of military service on conscription), 6 - 8 of part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", during which they did not carry out relevant activities, provided that they submit to the tax authority at the place of registration an application for exemption from payment of insurance premiums and supporting documents;

for the periods in which the status of a lawyer is suspended, subject to the submission to the tax authority at the place of registration of an application for exemption from payment of insurance premiums.

8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activity, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month during which the payer carried out the specified activity.

1. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code shall pay:

1) insurance premiums for compulsory pension insurance in a fixed amount, which are determined in the following order, unless otherwise provided by this article:

if the amount of the payer's income for the billing period does not exceed 300,000 rubles - in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance contributions for compulsory pension insurance, established by paragraph 2 of Article 425 of this Code;

if the amount of the payer's income for the billing period exceeds 300,000 rubles - in the amount determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by paragraph 2 of Article 425 of this Code, plus 1.0 percent of the payer's income in excess of 300,000 rubles for the billing period.

In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory pension insurance, established by clause 2 articles 425 of this Code;

2) insurance premiums for compulsory health insurance, the fixed amount of which is determined as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, and the rate of insurance premiums for compulsory medical insurance established by subparagraph 3 of paragraph 2 of Article 425 of this Code.

2. The heads of peasant (farm) farms pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves and for each member of the peasant (farm) farm.

At the same time, the amount of insurance premiums in general for a peasant (farm) economy is determined for each relevant type of compulsory social insurance as the product of the minimum wage established by federal law at the beginning of the calendar year for which insurance premiums are paid, increased by 12 times, insurance premium rates for compulsory pension insurance and compulsory medical insurance established by paragraph 2 of Article 425 of this Code, and the number of all members of a peasant (farm) economy, including the head of a peasant (farm) economy.

3. If payers begin to carry out entrepreneurial or other professional activities during the billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months starting from the calendar month of the beginning of the activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.

4. For the purpose of implementing paragraph 3 of this article, the calendar month of the commencement of activities is recognized:

1) for an individual entrepreneur, the calendar month in which his state registration as an individual entrepreneur was made;

2) for a lawyer, mediator, notary engaged in private practice, insolvency practitioner, appraiser, patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation - the calendar month in which the lawyer, notary engaged in private practice, insolvency practitioner An appraiser, patent attorney, mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, engaged in private practice, are registered with the tax authority.

5. If payers cease to carry out entrepreneurial or other professional activities during the billing period, the corresponding fixed amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months for the month in which the state registration of an individual as an individual entrepreneur became invalid , or a lawyer, a notary engaged in private practice, an arbitration manager, an appraiser engaged in private practice, a patent attorney, a mediator and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, are deregistered by the tax authorities.

For an incomplete month of activity, the corresponding fixed amount of insurance premiums is determined in proportion to the number of calendar days of this month from the date of state registration of the termination by an individual of activity as an individual entrepreneur, the date of deregistration of a lawyer, notary engaged in private practice, arbitration manager, appraiser, mediator with the tax authorities , a patent attorney and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation, inclusive.

6. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood.

7. The payers specified in subparagraph 2 of paragraph 1 of Article 419 of this Code do not calculate and pay insurance premiums for mandatory pension insurance and compulsory medical insurance for the periods specified in paragraphs 1 (in terms of military service on conscription), 3, 6 - 8 of Part 1 of Article 12 of the Federal Law of December 28, 2013 N 400-FZ "On Insurance Pensions", as well as for the periods in which the status of a lawyer was suspended and during which they did not carry out relevant activities.

8. If during the billing period the payers entitled to exemption from payment of insurance premiums on the basis of paragraph 7 of this article carried out the relevant activity, such payers shall pay insurance premiums for compulsory pension insurance and compulsory medical insurance in the appropriate amounts in proportion to the number of calendar months during which they carried out the specified activity.

9. For the purposes of applying the provisions of paragraph 1 of this Article, income shall be accounted for as follows:

1) for payers paying personal income tax - in accordance with Article 210 of this Code (in terms of income from entrepreneurial and (or) other professional activities);

2) for payers applying the system of taxation for agricultural producers (agricultural tax) - in accordance with paragraph 1 of Article 346.5 of this Code;

3) for payers applying the simplified taxation system - in accordance with Article 346.15 of this Code;

4) for payers paying tax on imputed income for certain types of activities - in accordance with Article 346.29 of this Code;

5) for payers applying the patent system of taxation - in accordance with Articles 346.47 and 346.51 of this Code;

6) for payers applying more than one taxation regime - taxable income from activities is summed up.