diff --git a/pkg/innerring/processors/settlement/calls.go b/pkg/innerring/processors/settlement/calls.go
index 71e3e24a..609d9f95 100644
--- a/pkg/innerring/processors/settlement/calls.go
+++ b/pkg/innerring/processors/settlement/calls.go
@@ -40,3 +40,48 @@ func (p *Processor) HandleAuditEvent(e event.Event) {
 
 	log.Debug("AuditEvent handling successfully scheduled")
 }
+
+func (p *Processor) HandleIncomeCollectionEvent(e event.Event) {
+	ev := e.(BasicIncomeCollectEvent)
+	epoch := ev.Epoch()
+
+	if !p.state.IsActive() {
+		p.log.Info("passive mode, ignore income collection event")
+
+		return
+	}
+
+	p.log.Info("start basic income collection",
+		zap.Uint64("epoch", epoch))
+
+	p.contextMu.Lock()
+	defer p.contextMu.Unlock()
+
+	if _, ok := p.incomeContexts[epoch]; ok {
+		p.log.Error("income context already exists",
+			zap.Uint64("epoch", epoch))
+
+		return
+	}
+
+	incomeCtx, err := p.basicIncome.CreateContext(epoch)
+	if err != nil {
+		p.log.Error("can't create income context",
+			zap.String("error", err.Error()))
+
+		return
+	}
+
+	p.incomeContexts[epoch] = incomeCtx
+
+	err = p.pool.Submit(func() {
+		incomeCtx.Collect()
+	})
+	if err != nil {
+		p.log.Warn("could not add handler of basic income collection to queue",
+			zap.String("error", err.Error()),
+		)
+
+		return
+	}
+}
diff --git a/pkg/innerring/processors/settlement/deps.go b/pkg/innerring/processors/settlement/deps.go
index d5400ffa..76ed2574 100644
--- a/pkg/innerring/processors/settlement/deps.go
+++ b/pkg/innerring/processors/settlement/deps.go
@@ -1,7 +1,17 @@
 package settlement
 
+import (
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/basic"
+)
+
 // AuditProcessor is an interface of data audit fee processor.
 type AuditProcessor interface {
 	// Must process data audit conducted in epoch.
 	ProcessAuditSettlements(epoch uint64)
 }
+
+// BasicIncomeInitializer is an interface of basic income context creator.
+type BasicIncomeInitializer interface {
+	// Creates context that processes basic income for provided epoch.
+	CreateContext(epoch uint64) (*basic.IncomeSettlementContext, error)
+}
diff --git a/pkg/innerring/processors/settlement/events.go b/pkg/innerring/processors/settlement/events.go
index 276c4041..c3ab1836 100644
--- a/pkg/innerring/processors/settlement/events.go
+++ b/pkg/innerring/processors/settlement/events.go
@@ -10,6 +10,11 @@ type AuditEvent struct {
 	epoch uint64
 }
 
+type (
+	BasicIncomeCollectEvent    = AuditEvent
+	BasicIncomeDistributeEvent = AuditEvent
+)
+
 // MorphEvent implements Neo:Morph event.
 func (e AuditEvent) MorphEvent() {}
 
@@ -25,3 +30,17 @@ func NewAuditEvent(epoch uint64) event.Event {
 func (e AuditEvent) Epoch() uint64 {
 	return e.epoch
 }
+
+// NewBasicIncomeCollectEvent for epoch.
+func NewBasicIncomeCollectEvent(epoch uint64) event.Event {
+	return BasicIncomeCollectEvent{
+		epoch: epoch,
+	}
+}
+
+// NewBasicIncomeDistributeEvent for epoch.
+func NewBasicIncomeDistributeEvent(epoch uint64) event.Event {
+	return BasicIncomeDistributeEvent{
+		epoch: epoch,
+	}
+}
diff --git a/pkg/innerring/processors/settlement/processor.go b/pkg/innerring/processors/settlement/processor.go
index c15172e5..fc7856bd 100644
--- a/pkg/innerring/processors/settlement/processor.go
+++ b/pkg/innerring/processors/settlement/processor.go
@@ -2,7 +2,9 @@ package settlement
 
 import (
 	"fmt"
+	"sync"
 
+	"github.com/nspcc-dev/neofs-node/pkg/innerring/processors/settlement/basic"
 	nodeutil "github.com/nspcc-dev/neofs-node/pkg/util"
 	"github.com/nspcc-dev/neofs-node/pkg/util/logger"
 	"github.com/panjf2000/ants/v2"
@@ -10,19 +12,35 @@ import (
 	"go.uber.org/zap"
 )
 
-// Processor is an event handler for payments in the system.
-type Processor struct {
-	log *logger.Logger
+type (
+	// ActiveState is a callback interface for inner ring global state
+	ActiveState interface {
+		IsActive() bool
+	}
 
-	pool nodeutil.WorkerPool
+	// Processor is an event handler for payments in the system.
+	Processor struct {
+		log *logger.Logger
 
-	auditProc AuditProcessor
-}
+		state ActiveState
 
-// Prm groups the required parameters of Processor's constructor.
-type Prm struct {
-	AuditProcessor AuditProcessor
-}
+		pool nodeutil.WorkerPool
+
+		auditProc AuditProcessor
+
+		basicIncome BasicIncomeInitializer
+
+		contextMu      sync.Mutex
+		incomeContexts map[uint64]*basic.IncomeSettlementContext
+	}
+
+	// Prm groups the required parameters of Processor's constructor.
+	Prm struct {
+		AuditProcessor AuditProcessor
+		BasicIncome    BasicIncomeInitializer
+		State          ActiveState
+	}
+)
 
 func panicOnPrmValue(n string, v interface{}) {
 	panic(fmt.Sprintf("invalid parameter %s (%T):%v", n, v, v))
@@ -51,8 +69,11 @@ func New(prm Prm, opts ...Option) *Processor {
 	)
 
 	return &Processor{
-		log:       o.log,
-		pool:      pool,
-		auditProc: prm.AuditProcessor,
+		log:            o.log,
+		state:          prm.State,
+		pool:           pool,
+		auditProc:      prm.AuditProcessor,
+		basicIncome:    prm.BasicIncome,
+		incomeContexts: make(map[uint64]*basic.IncomeSettlementContext),
 	}
 }