An individual entrepreneur can dispose of the money he earns as he pleases and take the proceeds for personal needs at any time.
The founder of an LLC can receive money (outside of salary) in the form of dividends, which are paid no more than once a quarter and only if there is net profit according to accounting data. By the way, dividends are subject to tax.
Suspension of activities
All sole proprietors are required to pay fixed insurance contributions line data for themselves. If a person decides to temporarily suspend their activities, the contribution must be transferred even if there is no income.
In 2019, in Russia the amount of insurance premiums for all individual entrepreneurs is 36,238 rubles, but if the annual income from the business is more than 300 thousand rubles, then in addition to the fixed part of the contributions, you will have to pay an additional 1% of the income exceeding 300 thousand.
LLC pays insurance contributions only from the salaries of its employees. In case of suspension of activity, the rule “no salaries — no contributions” will apply.