What are the features of the notification of registration of IP in the FIU? This question is important for aspiring individual entrepreneurs. Own business, in which a lot of effort and money has been invested, also requires registration in various state institutions. Therefore, the question of whether it is necessary to notify the FIU about the opening of an IP is rhetorical. This must be done.
When a registration certificate has already been received from the IFTS, several more necessary types of registration must be completed. The pension fund is also one of the instances in which the entrepreneur's company is registered.
How to notify the FIU about the registration of an individual entrepreneur?
How is the FIU notified about the registration of IP? To notify the FIU about the opening of an IP, an application and, of course, documents confirming that there is a new private enterprise that has passed state registration will be required, otherwise the operation of such an enterprise will be considered illegal. And such a rule exists for all entrepreneurs, those owners who, although they do not have the status of individual entrepreneurs, but lead commercial activity and pay salaries to employees who farming, people engaged in private practice - doctors, notaries.
If an enterprise is registered on the condition that employees are present at their workplaces without signing labor contracts, the registration of such enterprises occurs automatically. When it is fixed in the inspection, the founder can receive a ready-made notification, and does not send an application to the fund.
When the company is not registered with a tax institution, the founder submits an application to register with the Pension Fund of Russia as an insurer.
The time allotted for this procedure is 5 days after the official opening of the enterprise.
To register with the Pension Fund, which is necessary for an entrepreneur, you need to visit the PFR department at the place of registration of residence. When an enterprise does not have employees, then the contribution must still be paid, but only for oneself. If there are employees, the entrepreneur acts as an employer and pays them for the employees. When registration has passed either by mail or immediately, a notification is issued - a special document confirming that the registration of an individual in this Pension Fund has actually taken place.
Each district has a PF branch, but if difficulties arise due to a mismatch between the place of registration and the location of the IP enterprise, everything is decided individually. Here they will also help you to correctly issue a receipt intended for payment of contributions. Moreover, you can immediately deposit the amount for the year or only for the quarter, but the main thing is that it be received before December 31. But you can also pay from the current account. All receipts should be kept.
An additional amount can be added to the Pension Fund, so that in the distant future the pension is accrued more, the company's employees, if desired, make additional contributions on their own.
Back to index
Registration Reminder
The tax inspectorate must notify the entrepreneur in writing that the time has come to register with the Pension Fund, but, knowing legislative framework countries, you should not waste time and, having collected the documents yourself, visit the FIU, otherwise a fine cannot be avoided.
The employer concludes contracts with the recruited staff and submits documents. It is advisable to do this as soon as possible, although 30 days are given for this. The fact is that there is also the FSS, where it is necessary to submit documents after the conclusion of contracts with employees, and this takes 10 days. The Pension Fund accepts documents, which are then considered in several institutions in this organization, the FMS - for health insurance, the FSS - for insurance.
Back to index
What documents are needed?
If the enterprise was created without employees, the following must be submitted to the fund:
- application for registration in the Pension Fund;
- identity documents - copies;
- registration certificate - a copy (issued after the opening of the enterprise);
- certificate of pension insurance - copies.
When there is a team, an agreement is signed with each member. A businessman registers in the fund by providing documents:
- application for registration;
- passport and identification data;
- a certificate that confirms the registration of IP;
- other documents proving the status of the employer, and a license to allow certain work to be performed.
Copies of documents are submitted, which are previously certified by a notary. If documents are required to be submitted through an intermediary, then a power of attorney certified by a notary must be present. If a trusted representative is present when submitting an application for registration of an individual entrepreneur, his passport data is also required. Name, address and type required labor activity registered enterprise.
It must be remembered that all powers of attorney must be with a clearly stated date of signing valuable papers otherwise the document will lose its legal force.
In the territorial department, the entrepreneur is registered, receives forms of documents. The application itself is two pages, and in order to fill them out correctly, you need to familiarize yourself with the sample, since edits, strikethroughs will be the reason for rejecting the document. Any false information will also result in the rejection of the application. Abbreviations are also prohibited.
A notice of registration of an individual entrepreneur with the FIU should be accompanied by a document stating that an account has been opened with a bank, and it does not matter if it is in national or foreign currency. It will be necessary to indicate the bank account number, details and address data of the banking institution. If in the future there is a need to open an additional account, it is not required to notify the Pension Fund.
Concealment of data from the fund about a bank account is punishable by penalties. This notice is provided once - at registration. There is no need to notify the fund about opening additional accounts. Failure to provide a bank account notice to the fund is punishable by a fine.
When it's time to notify the FIU about the opening of an IP, you can submit all the collected documents in parallel with the application for registration. When the activity of the enterprise ends, an application is required with a request to remove it from the pension register commercial firm, and if there is no debt, then in less than 7 days the request will be satisfied.
Registration of an individual entrepreneur in the FIU in 2019 will take place according to the amendments made to the legislation, which affected the rules for calculating the payment of insurance premiums for a businessman, calculating various benefits, etc.
On the this moment many individual entrepreneurs ask themselves the question: how to register as an employer correctly and within what time frame? When opening a business, an individual as an employer must apply to the Pension Fund and the FSS.
IP as a subject of pension legal relations in 2019
The main innovation in 2019 in matters of pension insurance is the transfer of control over the calculation and payment of pension contributions to the Federal Tax Service. The transfer of powers is regulated by Article 34 of the Tax Code of the Russian Federation.
Due to these changes, the status of individual entrepreneurs as a payer of insurance premiums has changed. In relations with the pension fund, he now plays the role of a tax agent making insurance payments as an employer.
It should be remembered that the individual entrepreneur has an ambivalent position in matters of pension insurance and relations with state social authorities. As an individual, an individual entrepreneur acts as a bearer of the right to a pension for years of service, that is, he is a payer of contributions to the Pension Fund. As an entrepreneur, the individual entrepreneur has been acting as an insurance agent since 2019, with all the ensuing consequences. The dual role stems from the opportunity for individual entrepreneurs to carry out both independent financial and labor activities and to attract hired labor. Accordingly, the procedure for registering IP in the PF will vary.
IP without employees in 2019 will be registered automatically, according to the accounting data of the Federal Tax Service.
An individual entrepreneur acting as an employer will be required to undergo mandatory registration with the Pension Fund of the Russian Federation.
Documents for registration
Individual entrepreneurs, when opening their own business in the employment of employees, become employers in the PRF and the FSS.
A businessman is assigned a registration code, which must be indicated when preparing a payment document for the payment of tax fees and contributions from the income of employees for hire.
When making the transfer of insurance premiums for himself, the individual entrepreneur must indicate the number that was issued to him in the Pension Fund. IP in 2019 will have in this public institution 2 numbers:
- as an individual - IP;
- as a taxpayer-employer.
In the insurance state organization the businessman gets only one number as an employer.
There is no need to register with the funds even if only GPC agreements are concluded.
When an individual entrepreneur must register as an employer in 2019
The entrepreneur must submit documents:
- in the FSS - no later than 30 days from the date of execution of the contract with an employee for hire.
Since 2017, the PFR has canceled registration as an employer on a declarative basis. Now the fund learns that you have become an employer from the tax authority.
A businessman who, when opening a business, hired workers, provides the FSS with documents such as:
- a copy and original of the passport with the address of residence;
- application of the established form;
- copies of the GPA;
- copies work books employees.
Based on these documents, the FSS registers an individual entrepreneur as an insurer.
1) given registration number and subordination code;
2) the class of occupational risk is determined;
3) is filled in:
- notification of registration with the FSS of the Russian Federation;
- notification of the amount of insurance premiums for compulsory social insurance against accidents.
Also, when opening a business, an individual entrepreneur must independently calculate and pay salaries to employees, deduct income tax from it, and make contributions to employees' salaries in periods of time specified by the laws of the Russian Federation.
In addition, an individual entrepreneur must submit documents such as reports on employees in his organization to the inspection every quarter. At the end of the reporting period, the individual entrepreneur must submit the 2-NDFL declaration to the Federal Tax Service, which is drawn up for employees.
Maximum number of employees when registering with the FIU
The law of the Russian Federation does not limit the number of employees for hire in individual entrepreneurs. The organizational and legal form of the IP and preferential terms that the IP can use depend on the average number of employees. So, IP enterprises are divided into the following categories:
- micro-enterprises - when an entrepreneur employs 15 people maximum;
- small - if no more than 100 people are employed by individual entrepreneurs;
- medium - if the company employs 100 - 250 people.
When registering with the FIU in 2019, a businessman may lose the right to the simplified tax system or UTII if he violated established rules business.
In particular, the simplified tax system and UTII cannot be used by businessmen who have medium-sized enterprises. To receive the simplified tax system in 2019, an individual entrepreneur can only if he has a micro or small business.
Calculation of penalties for non-compliance with deadlines
If, when opening a case, a businessman violated the terms of registration with the FSS, then he will be fined:
- delay up to 90 days inclusive - 5000 rubles;
- more than 90 days - 10,000 rubles.
Also, the norms from Art. Art. 2.4, 15.32 of the Code of Administrative Offenses of the Russian Federation.
Related posts:
No related entries found.
Since 2017, individual entrepreneurs are not registered in pension fund after hiring the first employee.
As it was before?
Until 2017, individual entrepreneurs were registered as employers in the Pension Fund and the Social Insurance Fund. Since 2017, contributions have been controlled by the tax authorities. The Pension Fund no longer registers individual entrepreneurs.
Do I need to report to the tax office about hiring an employee?
Also not needed. The tax office says this in a letter. She already learns about the employees of the IP from the quarterly reporting on contributions.
Submit reports without accounting knowledge
Elba is suitable for individual entrepreneurs and LLCs with employees. The service will prepare all the necessary reporting, calculate salaries, taxes and contributions, and generate payments.
How to get a registration number in the FIU?
If you hired the first employee after January 1, 2017, you will have only one registration number in the FIU - the one that was issued immediately after the registration of the IP. Indicate it in the reporting for employees.
Do I need to register with the FSS?
Yes - register with the FSS within 30 calendar days after hiring the first employee under an employment contract. You only need to report an employee under a civil law contract if the contract provides that you pay injury contributions for the employee. To register with the FSS you will need:
- a copy of your passport
- work books of employees
- civil law contracts, if they establish contributions for injuries.
We talked about how an individual entrepreneur to hire the first employee to work earlier.
Do I need to deregister with the FSS?
If you fired all the employees and are not going to hire new ones, then yes, you can deregister with the FSS so as not to file nulls. To do this, the FSS will need to provide:
- copies of documents that confirm that labor Relations ceased: a copy of the agreement to terminate the contract or a copy of the dismissal order.
The FSS will remove the IP from the register within 14 days.
At the same time, remember that most reports will need to be submitted before the end of the year anyway, because they are built on an accrual basis. These are 6-personal income tax, 4-FSS, RSV and 2-personal income tax at the end of the year. SZV-M will not need to be submitted.
The Social Insurance Fund is an off-budget fund that insures you and me from various health troubles. But contributions must be paid by employers. In the article, we will figure out whether it is necessary to contact the FSS in 2020 if the individual entrepreneur decided to conclude an employment or civil law contract
Each individual entrepreneur who hires an employee must register with the FSS as an employer. Because in this case, he takes responsibility for the calculation of insurance premiums, thanks to which the employee is paid for sick leave, maternity leave, parental leave. Since 2017, due to the abolition of Federal Law-212 on insurance premiums and the introduction of Chapter 34 in the Tax Code of the Russian Federation, part of the FSS contributions began to be transferred to the Federal Tax Service.
What is the FSS responsible for now?
The main function of the FSS- is the provision of financial support to people in cases of illness, in connection with the birth of children and caring for them, as well as in the event of a person's death.
In the FSS, the employer lists two types of insurance premiums:
- Contributions in case of temporary disability (due to illness, in connection with motherhood).
- Contributions in case of occupational disease.
The Federal Tax Service took over some of the functions of the FSS. Now contributions for temporary disability and reporting are accepted by the tax authorities, and also control their payment.
The Social Insurance Fund is responsible for reporting and paying insurance premiums for occupational diseases. But registration of an individual entrepreneur as an employer also occurs in the FSS.
Who must register?
IP is registered in the FSS, who has concluded an employment or civil law contract (GPA) with his first employee. And this is the duty of the employer, enshrined in law.
IP Pirogova is engaged in tailoring curtains to order. She registered with the Federal Tax Service as an individual entrepreneur on June 20, 2020 and worked independently for three months. Three months later, she realized that she needed an assistant, and entered into an employment contract with a girl on September 20, 2020. A week later, on September 27, she signed another GPA contract with a designer to complete a complex order. The first contract the earliest time of conclusion of the contract will be considered - from September 20, 2020. This is what needs to be included in the application. on registration with the FSS as an insurer .
However, an individual entrepreneur who wants to receive sick leave pay at the expense of the FSS can also register voluntarily. The procedure itself will be the same in both cases.
Is registration with the FSS required if the individual entrepreneur does not have employees?
If the entrepreneur does not have employees, he is not going to get sick and go on maternity leave, and, accordingly, he will not apply to the FSS with sick leave, then no need to register.
Terms of registration in the FSS IP as an employer
The FSS also monitors the deadline for registration as an insurer. The registration period is 30 days from the conclusion of the first employment contract .
If the entrepreneur does not have time to register during this time, then you will have to pay a fine. When the delay is not more than 90 days - 5,000 rubles, if more than 90 days - 10,000 rubles.
So, we found out that registration individual entrepreneur required if he hired an employee. How to register with the FSS, we will understand further.
How to register with the FSS as an employer: step by step instructions
Step 1. Fill out the application for registration and prepare the necessary documents
Registration as an insurer in the FSS occurs by filling out an application. , to fill in which you will need a passport, PSRN, TIN, an agreement with an employee, bank details, a code for the type of activity, if the activity is subject to licensing, then information about the license.
By the way, depending on the type of contract concluded - GPA or labor, different application forms are submitted.
Sample application for registration of IP in the FSS at the conclusion of employment contracts
In the header, you will need to indicate the name of your territorial fund. You can find it out using the FSS website. If you live in the area, then choose the appropriate option. In the list that opens, look for your area, select - and the system issues the name, address and full name head of the FSS.
The application must indicate the data of the individual entrepreneur, and not the employee. Everything that concerns an employee is only the number and date of the employment contract or the GPC (civil law) contract.
In addition to the application, you also need to prepare the following documents for registration:
- Passport of an individual entrepreneur;
- OGRNIP;
- Extract from the USRIP;
- Employment records of individual entrepreneurs or employment contracts;
- GPA agreements;
- Power of Attorney (if a trustee came instead of an individual entrepreneur);
- Passport of a trusted person.
You can bring the original documents and their copies, the FSS inspector will verify them on his own, or notarized copies of the documents in advance. You can also submit documents electronically, in which case they are certified.
Step 2. Contact the FSS
With a full package of documents, you need to contact your FSS branch. The inspector will accept and verify the documents, and within three working days you will be assigned a registration number and subordination code. The information will also be entered into the register of insurers.
Step 3. Get a Registration Notification
All your details will be in registration notice. There will also be another notification of the amount of tariffs for calculating insurance premiums. You will receive it in the way you specify in the application. Three options: personally, in in electronic format, by mail.
How to register online
What do I need to do:
Step 1. Register on the State Services website
If you have not yet been registered on the portal - you need to do it. You will need to enter your last name, first name, patronymic, phone number and email. To create a standard account, you will also need to enter your passport details, SNILS. Information will be checked from several hours to several days. After that, you will receive a notification of the results of the check by e-mail.
Step 2. Fill out an electronic application
- Registration address;
- Phone number;
- Email;
- Passport data;
- OGRNIP and TIN;
- Kind of activity;
- Place of business;
- If there are licenses, indicate their data;
- Information about the employment contract - number and date;
- Bank details;
- Pay date.
Step 3: Wait for the results of your application
In your personal account you will be able to track the results of the review. As soon as the documents pass the review, the status will change to "Done".
Step 4. Get registration documents
The notification can be received either by mail or by contacting the FSS in person.
You have completed the registration procedure with the FSS, and now you are the legal insurer of your employees, who is obliged to perform the following actions:
- Every month until the 15th day you need to transfer insurance premiums. In case of temporary disability and occupational diseases.
- Submit reports on accrued and paid contributions, as well as for paid sick leave- every quarter. This is a calculation by application. In the event that employees are dismissed for a certain period of time, and then the individual entrepreneur plans to recruit a team again, you can not be removed from the register. The main thing is to submit zero reports in a timely manner
.
Conclusion
Despite the existence of a unified information base between the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS, employers-individual entrepreneurs still retain the obligation to independently register as an insurer with the FSS. Perhaps in the near future this procedure will be canceled, as in the FIU. In the meantime, it remains only to collect the package required documents and choose any convenient registration option.
Cases when an individual entrepreneur hires an employee have long ceased to be rare. However, not all individual entrepreneurs know that when concluding even one employment contract, it is necessary to register with the Pension Fund and the Social Insurance Fund as an employer. Otherwise, not only fines are possible, but also problems with reporting. In this article, we will tell you in which cases an entrepreneur is obliged to register on his own, and how to do it.
Introductory information
To practice entrepreneurial activity an individual needs to go through the state registration procedure and obtain the status of an individual entrepreneur. For this in tax office a set of documents is submitted at the place of residence. If everything is in order with the documents, then the tax authorities issue a certificate of registration as an individual entrepreneur. This document, in fact, means that the entry about the entrepreneur is made in a special state register - USRIP. Does an individual entrepreneur need to visit the FSS and the FIU after receiving a certificate in order to register there? Let's figure it out.
Registration in IP funds without employees
As you know, the accounting of payers of insurance premiums (including individual entrepreneurs) is carried out by two funds: the PFR and the FSS.
Registration with the FIU
The tax inspectorate independently transfers information about the new entrepreneur to its colleagues from the FIU. They, in turn, are obliged to register the entrepreneur and assign him a registration number. Three days are allotted for this (paragraph 2, clause 1 federal law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in Russian Federation", hereinafter - Law No. 167-FZ). As a result, representatives of the Pension Fund must send the entrepreneur a document on registration with the FIU as an insurer (paragraph 6, clause 1 of Law No. 167-FZ).
As you can see, a registered individual entrepreneur without employees should not submit any documents to the FIU. Registration is carried out without his participation (by exchanging information between the bodies of the Federal Tax Service and the PFR).
Registration in the FSS
While IP does not have employees, he is not obliged to pay "for himself" insurance premiums for disability and maternity to the FSS of the Russian Federation (part 5 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Premiums"). Insurance premiums for insurance against accidents at work and occupational diseases "for themselves" are also not paid.
Only those individual entrepreneurs who have entered into an employment contract with an employee are subject to registration with the FSS (clause 3, part 1 of the Federal Law of December 29, 2006 No. 255-ФЗ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood”, hereinafter - Law No. 255-FZ).
It turns out that you are not required to visit the FSS and register as an individual entrepreneur without employees. The only exception is the case when the individual entrepreneur wishes to receive benefits for temporary disability and maternity. In this case, he can voluntarily formalize relations with the fund. To do this, the FSS at the place of residence must submit an appropriate application and a copy of an identity document (clause 12 administrative regulations, approved order of the Ministry of Labor of Russia). However, we repeat that this is his right, not his duty.
Registration of an individual entrepreneur as an employer
If an individual entrepreneur has entered into an employment contract with at least one employee and began to pay remuneration to him, then you need to register with the Pension Fund and the Social Insurance Fund as an employer. Let us explain exactly what actions should be taken by an individual entrepreneur who hired employees or entered into individual contract for the performance of work or the provision of services.
Registration with the FIU
In order to register with the FIU, an individual entrepreneur must, within 30 days from the date of conclusion of the contract, submit to the FIU at the place of residence (section III Order, approved resolution of the Board of the Pension Fund of the Russian Federation):
- application for registration;
- certificate of state registration as an individual entrepreneur;
- documents proving identity and confirming registration at the place of residence;
- certificate of registration with the tax authority;
- documents confirming that the entrepreneur has employees (for example, an employment or civil law contract).
Registration in the FSS
When concluding an employment contract with an employee, the individual entrepreneur must register with the FSS as an insurer-employer for two types of insurance at once (clause 1.1 of the letter of the FSS of the Russian Federation):
. on compulsory social insurance in case of temporary disability and in connection with motherhood (clause 3, part 1 of Law No. 255-FZ);
.on compulsory social insurance against industrial accidents and occupational diseases (Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”).
For registration, it is required no later than 10 days from the date of conclusion of an employment contract with the first of the employees to submit to the FSS at the place of residence (clause 6 of the Procedure, approved by order of the Ministry of Health and Social Development of the Russian Federation):
- application for registration;
- identity document;
- copies of work books of hired workers or employment contracts concluded with employees (clause 14 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia).
Having received the documents, both funds must register the individual entrepreneur within 5 days and notify him of this.
What happens if you don't register?
The inspectors may regard the missed registration deadlines as a violation and hold the individual accountable. We have summarized the possible penalties in the table.
Responsibility for violation of terms of registration in funds
|
Violation |
A responsibility |
|---|---|
|
Violation of the 30-day deadline for registration with the FIU (clause 1 of Law No. 167-FZ, letter from the FIU) |
Lateness for up to 90 days entails a fine of 5,000 rubles, violation of the registration period for more than 90 working days is punishable by a fine of 10,000 rubles. |
|
Violation of the 10-day registration period with the FSS (clause 1 of Law No. 125-FZ). |
Being late for up to 90 days entails a fine of 5,000 rubles, more than 90 days - a fine of 10,000 rubles. |
|
An individual entrepreneur who has concluded an employment contract with an employee carries out activities without registration as an insurer (paragraph 4, clause 1 of Law No. 125-FZ). |
Recovery of a fine in the amount of 10% of the base for calculating insurance premiums “for injuries”, determined for the entire period of carrying out activities without said registration, but not less than 20 thousand rubles (paragraph 4, clause 1 of Law No. 125-FZ). |
|
Violation of the registration deadline in the bodies of state non-budgetary funds (CAO RF). |
Administrative fine in the amount of 500 to 1000 rubles. |
We also note that in practice there have been cases when units of extra-budgetary funds refused to accept reports for employees with the argument that the individual entrepreneur was not registered as an employer. And this will entail penalties associated with reporting. Finally, the controllers from the funds may have questions about the exact moment the IP hired workers. Consequently, the risk of conducting various checks increases.
Helpful Findings
In addition, we propose to take into account the following conclusions:
- An entrepreneur should register with the funds as an employer only after the conclusion of the first employment contract with the employee. Subsequently, when hiring new employees, it is not necessary to apply to the funds;
- An individual entrepreneur should be registered with the FIU not only when concluding a labor contract, but also in the case of concluding a civil law contract for the performance of work or the provision of services (clause 22 of order No. 296p).
- According to the judges, the funds do not have the right to refuse an individual entrepreneur to accept reports for employees due to the absence of the fact of registration as an insurer-employer (Decree of the Federal Antimonopoly Service of the Moscow District dated 10.29.13 No. A40-15112 / 13).
