⚠️ 1% Contribution for Sole Proprietors: Deadline July 1

By July 1, 2026, every sole proprietor must make one more payment for the previous year: the additional 1% contribution on income exceeding 300,000 rubles.

The interesting thing is that manual calculation is often unnecessary. The amount is already calculated by the tax office and available in your personal account under "Insurance Contributions for 2025." But seeing the final figure and understanding where it comes from are two different things. Businesses regularly lose money on this simple payment: some miss the deadline, some overpay, and some see the amount in their account but don't notice it's inflated due to data errors.

So let's break down how this figure is formed and why it ends up being exactly that amount. This way, you can verify the tax office's calculation and pay exactly what you owe, no more, no less.

⚙️ What's This All About?

Every sole proprietor has two types of "for yourself" contributions:
• Fixed part: paid by everyone, even with zero income (for 2025, it's 53,658 rubles, deadline was December 28);
• Additional part: the 1% on income over 300,000 rubles. This must be paid by July 1.


The additional contribution is not paid only under two regimes: Automated Simplified Taxation System (ASNS) (it's already included in the tax) and self-employed under the Professional Income Tax (PIT) (but they don't accrue pension credit).

🪙 How Much to Pay and What's the Cap?

Take 1% of the amount exceeding 300,000 rubles for the year. But there's an upper limit: for 2025, the contribution cannot exceed 300,888 rubles.

This is important for those with large turnovers. If your calculation yields more, pay exactly 300,888 rubles, not a kopeck more. Many overpay at this cap simply out of ignorance.

🧮 The Main Trap: How to Calculate Income

The amount for calculation depends on your tax regime. You cannot calculate based on "total revenue" for everyone:
• Simplified Taxation System (STS) "Income": 1% of total revenue over 300,000 rubles;
• STS "Income Minus Expenses": formula (income − expenses − 300,000) × 1%;
• General Taxation System (GTS): from the difference between income and professional deductions (essentially expenses);
• Unified Agricultural Tax (UAT): also from the difference income minus expenses.


However, the Patent System (PSN) stands apart, and mistakes are most common here. Under a patent, 1% is calculated not from actual revenue, but from potential income, i.e., the amount specified in your patent. Whether you earn more or less does not affect the calculation.

For example, a patent with potential income of 1,700,000 rubles: (1,700,000 − 300,000) × 1% = 14,000 rubles.

If the patent is not for the full year, the potential income is recalculated proportionally to the days, and the contribution is lower.

🗓 What Changed from 2026

Previously, businesses had to defend the right to deduct expenses when calculating the 1% contribution through the Constitutional Court's position. Now the formula is directly enshrined in the Tax Code, so there's nothing to argue about. However, an unpleasant nuance has emerged. When calculating 1% under "expense-based" regimes, you cannot exclude your own fixed contributions from expenses; they do not reduce the base.

Let me illustrate with numbers. A sole proprietor on "Income Minus Expenses" earned 1,500,000 rubles for the year, expenses were 960,000 rubles, including fixed contributions of 57,390 rubles: (1,500,000 − (960,000 − 57,390) − 300,000) × 1% = 2,973.9 rubles.

If fixed contributions were left in expenses, the amount would be lower, and that would be an error not in your favor.

📌 How to Pay

• The contribution is paid as part of the Unified Tax Payment (UTP);
• No separate notification of calculated amounts is required;
• In the payment order, the sole proprietor's status is indicated in parentheses, e.g., Ivanov Ivan Ivanovich (SP).

And don't wait until the last day: payments often "hang" at the end of June, and a delay will result in unnecessary penalties.

🎯 In Short

• Deadline: July 1, 2026;
• 1% is calculated on income over 300,000 rubles;
• Cap for 2025: 300,888 rubles, do not pay more;
• On "Income Minus Expenses," deduct expenses but do not touch fixed contributions;
• On a patent, calculate from potential income, not revenue;
• Payment via UTP, no notification.

If you're unsure which formula applies to your case, it's better to check in advance. Overpaying or falling into arrears is more frustrating than spending half an hour on a calm calculation.