The Pension Fund in a letter dated 05.03.2013 № 5840/03-20 "Regarding payment of the unified social tax by individual entrepreneurs" clarify this procedure.
The Pension Fund explained that individual entrepreneurs pay the unified social tax from income (profit) resulting from their activity, regardless of the type of such activity.
In addition, the Pension Fund stated that individual entrepreneurs being on the common taxation system shall pay the unified social tax during the year prior to 15th of March, 15th of May, 15th of August and 15th of November in the form of advance payment of 25% of annual amount of the unified social tax.
Amounts of the unified social tax paid in the form of advance payments are accounted by the payer at the final payment, which is made for the calendar year prior to 10th of February of the following year, on the basis of the annual tax declaration.