diff --git a/cmd/neofs-ir/defaults.go b/cmd/neofs-ir/defaults.go
index 5ee1504d..b4d87840 100644
--- a/cmd/neofs-ir/defaults.go
+++ b/cmd/neofs-ir/defaults.go
@@ -78,6 +78,8 @@ func defaultConfiguration(cfg *viper.Viper) {
 	cfg.SetDefault("timers.emit", "0")
 	cfg.SetDefault("timers.stop_estimation.mul", 1)
 	cfg.SetDefault("timers.stop_estimation.div", 1)
+	cfg.SetDefault("timers.collect_basic_income.mul", 1)
+	cfg.SetDefault("timers.collect_basic_income.div", 1)
 
 	cfg.SetDefault("workers.netmap", "10")
 	cfg.SetDefault("workers.balance", "10")
diff --git a/pkg/innerring/blocktimer.go b/pkg/innerring/blocktimer.go
index fefa4cc6..e84990ce 100644
--- a/pkg/innerring/blocktimer.go
+++ b/pkg/innerring/blocktimer.go
@@ -3,8 +3,10 @@ package innerring
 import (
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/alphabet"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/netmap"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/timers"
 	container "github.com/nspcc-dev/neofs-node/pkg/morph/client/container/wrapper"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/event"
 	"go.uber.org/zap"
 )
 
@@ -24,6 +26,10 @@ type (
 		epochDuration      uint32 // in blocks
 		stopEstimationDMul uint32 // X: X/Y of epoch in blocks
 		stopEstimationDDiv uint32 // Y: X/Y of epoch in blocks
+
+		collectBasicIncome     event.Handler // handle collect basic income
+		collectBasicIncomeDMul uint32        // X: X/Y of epoch in blocks
+		collectBasicIncomeDDiv uint32        // Y: X/Y of epoch in blocks
 	}
 
 	emitTimerArgs struct {
@@ -80,6 +86,18 @@ func newEpochTimer(args *epochTimerArgs) *timers.BlockTimer {
 			}
 		})
 
+	epochTimer.OnDelta(
+		args.collectBasicIncomeDMul,
+		args.collectBasicIncomeDDiv,
+		func() {
+			epochN := args.epoch.EpochCounter()
+			if epochN == 0 { // estimates are invalid in genesis epoch
+				return
+			}
+
+			args.collectBasicIncome(settlement.NewBasicIncomeCollectEvent(epochN - 1))
+		})
+
 	return epochTimer
 }
 
diff --git a/pkg/innerring/innerring.go b/pkg/innerring/innerring.go
index b6a48766..fdc6da48 100644
--- a/pkg/innerring/innerring.go
+++ b/pkg/innerring/innerring.go
@@ -297,6 +297,11 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 		settlementDeps: settlementDeps,
 	}
 
+	basicSettlementDeps := &basicIncomeSettlementDeps{
+		settlementDeps: settlementDeps,
+		cnrClient:      cnrClient,
+	}
+
 	auditSettlementCalc := auditSettlement.NewCalculator(
 		&auditSettlement.CalculatorPrm{
 			ResultStorage:       auditCalcDeps,
@@ -313,6 +318,8 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 	settlementProcessor := settlement.New(
 		settlement.Prm{
 			AuditProcessor: (*auditSettlementCalculator)(auditSettlementCalc),
+			BasicIncome:    &basicSettlementConstructor{dep: basicSettlementDeps},
+			State:          server,
 		},
 		settlement.WithLogger(server.log),
 	)
@@ -430,13 +437,16 @@ func New(ctx context.Context, log *zap.Logger, cfg *viper.Viper) (*Server, error
 
 	// initialize epoch timers
 	server.epochTimer = newEpochTimer(&epochTimerArgs{
-		l:                  server.log,
-		nm:                 netmapProcessor,
-		cnrWrapper:         cnrClient,
-		epoch:              server,
-		epochDuration:      cfg.GetUint32("timers.epoch"),
-		stopEstimationDMul: cfg.GetUint32("timers.stop_estimation.mul"),
-		stopEstimationDDiv: cfg.GetUint32("timers.stop_estimation.div"),
+		l:                      server.log,
+		nm:                     netmapProcessor,
+		cnrWrapper:             cnrClient,
+		epoch:                  server,
+		epochDuration:          cfg.GetUint32("timers.epoch"),
+		stopEstimationDMul:     cfg.GetUint32("timers.stop_estimation.mul"),
+		stopEstimationDDiv:     cfg.GetUint32("timers.stop_estimation.div"),
+		collectBasicIncome:     settlementProcessor.HandleIncomeCollectionEvent,
+		collectBasicIncomeDMul: cfg.GetUint32("timers.collect_basic_income.mul"),
+		collectBasicIncomeDDiv: cfg.GetUint32("timers.collect_basic_income.div"),
 	})
 
 	server.addBlockTimer(server.epochTimer)
diff --git a/pkg/innerring/settlement.go b/pkg/innerring/settlement.go
index d71b4f17..9ad277d1 100644
--- a/pkg/innerring/settlement.go
+++ b/pkg/innerring/settlement.go
@@ -2,6 +2,7 @@ package innerring
 
 import (
 	"context"
+	"encoding/hex"
 	"math/big"
 
 	auditAPI "github.com/nspcc-dev/neofs-api-go/pkg/audit"
@@ -14,9 +15,12 @@ import (
 	"github.com/nspcc-dev/neofs-node/pkg/core/container"
 	"github.com/nspcc-dev/neofs-node/pkg/core/netmap"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/audit"
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/basic"
 	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/common"
 	auditClient "github.com/nspcc-dev/neofs-node/pkg/morph/client/audit/wrapper"
 	balanceClient "github.com/nspcc-dev/neofs-node/pkg/morph/client/balance/wrapper"
+	"github.com/nspcc-dev/neofs-node/pkg/morph/client/container/wrapper"
+	containerClient "github.com/nspcc-dev/neofs-node/pkg/morph/client/container/wrapper"
 	"github.com/nspcc-dev/neofs-node/pkg/util/logger"
 	"github.com/pkg/errors"
 	"go.uber.org/zap"
@@ -40,6 +44,15 @@ type auditSettlementDeps struct {
 	*settlementDeps
 }
 
+type basicIncomeSettlementDeps struct {
+	*settlementDeps
+	cnrClient *containerClient.Wrapper
+}
+
+type basicSettlementConstructor struct {
+	dep *basicIncomeSettlementDeps
+}
+
 type auditSettlementCalculator audit.Calculator
 
 type containerWrapper containerAPI.Container
@@ -171,7 +184,10 @@ func (s settlementDeps) ResolveKey(ni common.NodeInfo) (*owner.ID, error) {
 	return id, nil
 }
 
-var transferAuditDetails = []byte("settlement-audit")
+var (
+	transferAuditDetails    = []byte("settlement-audit")
+	basicIncomeAuditDetails = []byte("settlement-basic-income")
+)
 
 func (s settlementDeps) transfer(sender, recipient *owner.ID, amount *big.Int, details []byte) {
 	log := s.log.With(
@@ -206,8 +222,52 @@ func (a auditSettlementDeps) Transfer(sender, recipient *owner.ID, amount *big.I
 	a.transfer(sender, recipient, amount, transferAuditDetails)
 }
 
+func (b basicIncomeSettlementDeps) Transfer(sender, recipient *owner.ID, amount *big.Int) {
+	b.transfer(sender, recipient, amount, basicIncomeAuditDetails)
+}
+
+func (b basicIncomeSettlementDeps) BasicRate() uint64 {
+	return 1_0000_0000 // fixme: read from config and from chain
+}
+
+func (b basicIncomeSettlementDeps) Estimations(epoch uint64) ([]*wrapper.Estimations, error) {
+	estimationIDs, err := b.cnrClient.ListLoadEstimationsByEpoch(epoch)
+	if err != nil {
+		return nil, err
+	}
+
+	result := make([]*wrapper.Estimations, 0, len(estimationIDs))
+
+	for i := range estimationIDs {
+		estimation, err := b.cnrClient.GetUsedSpaceEstimations(estimationIDs[i])
+		if err != nil {
+			b.log.Warn("can't get used space estimation",
+				zap.String("estimation_id", hex.EncodeToString(estimationIDs[i])),
+				zap.String("error", err.Error()))
+
+			continue
+		}
+
+		result = append(result, estimation)
+	}
+
+	return result, nil
+}
+
 func (s *auditSettlementCalculator) ProcessAuditSettlements(epoch uint64) {
 	(*audit.Calculator)(s).Calculate(&audit.CalculatePrm{
 		Epoch: epoch,
 	})
 }
+
+func (b *basicSettlementConstructor) CreateContext(epoch uint64) (*basic.IncomeSettlementContext, error) {
+	return basic.NewIncomeSettlementContext(&basic.IncomeSettlementContextPrms{
+		Log:         b.dep.log,
+		Epoch:       epoch,
+		Rate:        b.dep,
+		Estimations: b.dep,
+		Container:   b.dep,
+		Placement:   b.dep,
+		Exchange:    b.dep,
+	})
+}