IE may not to pay insurance premiums in the following cases:
- at passage of military service (only for call);
- on leave to care for a child (up to 1.5 years; it is possible that this period may be extended up to three years);
- in the period of care for a disabled child of the first group or a group I disability; or a person older than 80 years.
Also this rule applies to spouses of servicemen and employees of depslib, consulates.
Please note that this list is not subject to broad interpretation. Only those in this category of citizens can not pay insurance premiums. Those entrepreneurs, who for whatever reason were not activities but were was the status of IP will be required to pay premiums to the pension Fund in a fixed amount. So, in 2015, they are 22261,38 R. practice of Law in this case usually on the side of the RPF.
To obtain exemption from payment of insurance premiums, you must apply to the Department of the FIU that works with entrepreneurs, a statement and supporting documents. Their list depends on the grounds on which the deferral. For example, to obtain liberation for women entrepreneurs who are on leave to care for a child, you will need a birth certificate; passport; marriage certificate (if applicable); certificate of cohabitation with the child. For conscripts is a military ID and a certificate from the Commissariat. The list of requested documents should be checked in the regional office of the FIU, because it is not enshrined in law.
It is important that the entrepreneur during these periods of his life did not conduct business activity. The Pension Fund can additionally request documents which would confirm the lack of revenue. For example, an extract from the settlement account of IP or nil tax return, certified by FNS.
If the activity was conducted less than a month, the contributions will be recalculated in proportion to the number of days.
