The individual entrepreneur hired workers: where to register and what to submit. How to register an individual entrepreneur in the pension fund as an employer: registration Register an individual entrepreneur as an employer

3784 10/22/2019 6 min.

For an individual entrepreneur, doing business is simplified in many ways compared to enterprises and organizations, however, some requirements are still common for them. It will be most convenient for novice entrepreneurs.

If an individual entrepreneur decides to use hired labor in his activities, he must carry out this procedure legally.

Tasks when registering with the Pension Fund of Russia

In addition to the requirements regarding the correct hiring of employees and the preparation of all necessary documentation, there is one more thing - mandatory registration with the Pension Fund and the Social Insurance Fund.

It is impossible to evade this requirement - the law establishes a clear algorithm of actions, as well as time limits for the registration procedure with these bodies.

Initial registration of an entrepreneur is carried out automatically and, in fact, without his participation. All actions are carried out by the tax office: as soon as an ordinary citizen officially becomes an individual entrepreneur, all the necessary documents will be transferred to the Pension Fund and the Social Insurance Fund. After this, he will pay all the necessary insurance premiums for himself - this is the main purpose of registration. You can learn more about deductions from this video:

At this stage, the entrepreneur does not need to visit these authorities and register himself. This need will arise if other employees are involved in the work of the individual entrepreneur. For each of them, you also need to pay contributions, so re-registration is necessary - this time as an employer.

Registration with the FSS

The Social Insurance Fund is a subsidiary body of the Pension Fund, which also requires a registration procedure. This is done for the same purpose - for timely and full payment of legally established insurance premiums.

Registration is required only if there are employees– if an individual entrepreneur works independently, the right to pay or not pay insurance premiums remains with him.

The algorithm for registering with the Social Insurance Fund is in many ways similar to registering with the Pension Fund - within the time established after the conclusion of the agreement, you must submit the full package of documents to this body. Over the next 5 days, the individual entrepreneur will be registered, of which he will be notified.

Violation of deadlines or the use of hired labor without registration with the Social Insurance Fund can result in unpleasant consequences for individual entrepreneurs - a large fine or problems with submitting reports.

When do you need to register?

Compliance with the established deadlines is an important requirement when registering with the Pension Fund. The period begins to be calculated from the day when the employer entered into the first employment or civil law contract and amounts to 30 calendar days. During this period, it is imperative to collect and submit all necessary documents to the Pension Fund.

There is a certain liability for violating deadlines - the individual entrepreneur will be fined in this case. The amount of the fine depends on the number of days of delay:

up to 90 working days – 5,000 rubles;
over 90 days – 10,000 rub.

The same measure is provided for late registration with the Social Insurance Fund, but the period for registration is shorter - 10 days instead of 30.

Why you need to register

Registration is necessary, first of all, so that an individual entrepreneur can pay insurance premiums to the Pension Fund. These can be contributions for himself - if he works alone, or for all employees - if they are involved in the work. Contributions are required to be paid, even if the activity is not actually carried out and the entrepreneur does not make a profit.

If an individual entrepreneur works alone, then he deducts money in the form of a fixed amount only for himself - this can be done either at the end of the year (preferably before December 20) or quarterly.

In this case, to transfer money, he uses the registration number that was automatically assigned to him when registering the enterprise. Contributions for employees are paid to a different number - they receive it already when registering as an employer.

For non-payment of contributions or conducting activities without registration with the Pension Fund of Russia, various monetary fines may be applied to the entrepreneur, and there will also be a risk of inspections by regulatory authorities.

Methods of registration with the Pension Fund of Russia

There are several main ways to correctly register with the Pension Fund.

Based on the “one window” principle.

This option means automatic registration of the entrepreneur in all extra-budgetary funds by tax officials. In this case The individual entrepreneur does not write any statements, does not collect documents and does not visit these funds.

Within five days after registration with the Federal Tax Service inspection, all necessary documents are sent from there to the funds. The entrepreneur is assigned his first number, to which he makes deductions for himself.

Self-registration.

This procedure is necessary in two cases:

if the entrepreneur is hiring employees for the first time;
if he wants to increase the amount of his contributions (which in practice is extremely rare).

In this case the entrepreneur must contact the Pension Fund branch, which is located in the area where it is registered, and submit an application there with a complete package of documents.

Registration by mail.

All documents necessary for registration are sent by registered mail, and within a certain time the individual entrepreneur receives a notification of registration and a registration number for paying contributions for his employees.

Registration by proxy.

This option identical to self-registration, the only difference is the need to provide a power of attorney to the individual entrepreneur for the right to carry out such actions.

Using the services of specialized companies.

Legal companies that provide services of this kind can help with registration. For a certain fee, the company’s employees will take upon themselves all the activities of collecting documents, their correct execution and registration with the fund.

In this case, the entrepreneur will be minimally involved in the registration procedure and will only eventually receive a ready number for paying contributions.

Notification of registration and individual entrepreneur number will be received within 5 days after all necessary documents have been submitted. Then you just need to pay contributions for each employee - no re-registration is required when hiring subsequent employees.

Required documents

The main document is the application for registration. The form can be taken and filled out at the fund itself, or you can download it on the Internet and prepare it in advance. The application must be accompanied by:

copies of the main pages of the entrepreneur’s passport;
certificate of state registration as an individual entrepreneur (copy);
certificate confirming that the applicant is registered for tax purposes with the Federal Tax Service (copy);
confirmation of the use of hired labor (that is, an employment or civil contract)
license (if it is necessary for the operation of an individual entrepreneur);
extract from the Unified State Register of Individual Entrepreneurs.

This list may change – up or down. The exact requirements depend on the specific division of the Pension Fund, and it is there that you need to find out exactly what papers need to be prepared.

Copies of all necessary documents must be certified . This can be done in one of the following ways:

With the help of Pension Fund employees. In this case, both copies of documents and their originals are brought to the fund. Copies are certified on site by an employee, and the originals are returned to the entrepreneur.
Use of notary services. Copies of all documents can be certified in advance by a notary and brought to the Pension Fund of Russia without the originals. This method will be expensive, since you will need to pay for the services of a notary. This option is not mandatory and is only the personal right of each individual entrepreneur. Pension Fund employees do not have the right to require mandatory notarization.

What to do after registration

After registering and receiving a number, the employer has only one responsibility - pay dues on time, both for yourself and for each of your employees. All receipts for deposited amounts should be kept in case there are problems or claims from the Pension Fund in the future. For failure to pay contributions, individual entrepreneurs may be fined up to 20% of the amount of the debt incurred.

It is also necessary to timely submit reports to the fund about the number of all employees working for the individual entrepreneur. If in the future they are all fired, then the obligation to submit reports will still remain. To avoid this, the entrepreneur will need to deregister.

To do this, a special application is drawn up and submitted to the department of the fund in which he is registered - about deregistration as an employer.

Registration with the Pension Fund is the responsibility of every individual entrepreneur. Unlike the situation with a legal entity, which is immediately registered as an employer, for an individual entrepreneur this happens only after the conclusion of the first employment contract or GPC agreement.

When registering, it is important to collect the necessary package of documents in a timely manner and submit them to the Pension Fund, as well as in the future to make all deductions on time and in full. For violating these conditions, an individual entrepreneur may be punished - with a fine, various inspections, or refusal to accept tax reports.

Since 2017, individual entrepreneurs are not registered with the pension fund after hiring the first employee.

As it was before?

Until 2017, individual entrepreneurs were registered as employers with the Pension Fund of Russia 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 inform the tax authorities about hiring an employee?

It's also not necessary. The tax office says this in a letter. She already learns about individual entrepreneurs’ employees from 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 obtain a registration number in the Pension Fund of Russia?

If you hired your first employee after January 1, 2017, you will have only one registration number in the Pension Fund of Russia - the one that was issued immediately after registering the individual entrepreneur. Indicate it in reporting for employees.

Do I need to register with the FSS?

Yes - register with the Social Insurance Fund 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 stipulates that you pay injury contributions for the employee. To register with the FSS you will need:

copy of your passport
employee work books
civil contracts, if they establish contributions for injuries.

We talked earlier about how an individual entrepreneur can hire his first employee.

Do I need to deregister with the Social Insurance Fund?

If you fired all your employees and are not going to hire new ones, then yes, you can deregister with the Social Insurance Fund so as not to file zeros. To do this, the FSS will need to provide:

— copies of documents that confirm that the employment relationship has terminated: a copy of the termination agreement or a copy of the dismissal order.

The FSS will deregister the individual entrepreneur 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-NDFL, 4-FSS, RSV and 2-NDFL at the end of the year. SZV-M will not need to be submitted.

Material publication date: 01/18/2019

Last update: 06/04/2019

We tell you how to independently register with the Social Insurance Fund (SIF) in 2019.

What functions does the FSS perform?

What is the Social Insurance Fund and what functions does it perform? Let's find out!

The FSS of the Russian Federation is one of the largest extra-budgetary funds in our country. The main task of the fund is to insure the population and provide financial assistance to insured persons.

Who most often receives payments from the Social Insurance Fund? According to representatives of the Social Insurance Fund of the Russian Federation themselves, the following categories of citizens most often receive assistance:

Women during pregnancy and after childbirth;
Mothers and fathers while caring for a child;
Disabled people and parents of disabled children;
Relatives of deceased workers.

As almost every future individual entrepreneur knows, an individual entrepreneur who has entered into an employment contract with at least one employee must immediately register with the Social Insurance Fund and register as an employer.

It is worth noting that such registration is not a right, but a responsibility of every individual entrepreneur who has employees - since by law he is an insured for at least two types of insurance: in case of temporary disability and in connection with maternity and against industrial accidents and occupational diseases.

Is registration with the Social Insurance Fund required if an individual entrepreneur does not have employees?

As mentioned above, registration with the Social Insurance Fund is required only for those entrepreneurs who have entered into an employment contract with employees.

However, if an individual entrepreneur without employees wishes to receive benefits for temporary disability and/or maternity in the future, he also has the right to register with the Social Insurance Fund. The registration procedure in this case will be the same as for individual entrepreneurs with employees.

In 2019, the period for registering an individual entrepreneur with the Social Insurance Fund is 30 days. That is, you need to collect documents and contact the local Social Insurance Fund within a month from the date of concluding the first employment contract.

Note! Untimely registration, as well as conducting business activities without registration with the Social Insurance Fund, threatens individual entrepreneurs with serious administrative fines - from 5 to 10 thousand rubles.

What documents will be required to register an individual entrepreneur with the Social Insurance Fund in 2019?

Today, to register with the Social Insurance Fund, an individual entrepreneur needs to collect the following package of documents:

Application for registration as an insurer;
Passport of an individual entrepreneur;
Copy of the passport;
Certificate of registration with the tax authority (TIN);
Certificate of state registration of an individual as an individual entrepreneur (OGRN);
Extract from the Unified State Register of Individual Entrepreneurs (USRIP);
Work books of hired workers.

Note! If you only have copies of any documents, they must be notarized.

When filling out the application, you must provide the following information:

Date of filling out the application;
Name of the territorial body of the Social Insurance Fund;
Full name, place of residence and contact telephone number of the applicant;
Passport details;
Information on state registration of individual entrepreneurs with the tax authorities;
Main activity;
Address of the place of activity;
Information about issued licenses (if any);
Number and date of conclusion of the employment contract;
Account number in a credit institution;
Date of receipt of funds for wages.

How to register an individual entrepreneur with the Social Insurance Fund? Step-by-step instructions in 2019

If you plan to register with the Social Insurance Fund yourself, we recommend following the following algorithm:

Step 1: Fill out the application and prepare the necessary documents

If you have any difficulties at this stage, you can contact our specialists.

Step 2: Contact the FSS

Step 3: Receive registration notification

If your documents are in order, then after 5 working days you need to return to the Social Insurance Fund and receive a corresponding notification. From this moment on, you will be officially considered an employer registered with the Social Insurance Fund.

How to register an individual entrepreneur with the Social Insurance Fund via the Internet? Step-by-step instructions in 2019

You don’t want to waste your time on visits to the Social Insurance Fund and unnecessary bureaucratic delays? Now you can register as an employer via the Internet on the Unified Portal of Public Services.

In this case, the procedure will be as follows:

Step 1: Register on the website www.gosuslugi.ru;

To register, you will need to provide your information: full name, phone number and email address.

Step 2: Fill out the electronic application

Step 3: Wait for the results of the application review

Changes in the status of your application can be tracked in your Personal Account.

If an entrepreneur decides to enter into an employment contract with an applicant, he must, within ten days, go through a mandatory procedure, the generally accepted name of which is registration of an individual entrepreneur with the Social Insurance Fund as an employer in 2019. In case of failure to comply with such action, enterprise managers face administrative or criminal penalties. The type of sanctions depends on the seriousness of the violation. Let's look at this issue in more detail.

The main reasons for registering with the Social Insurance Fund and responsibility for failure to comply with laws

The Constitution of the Russian Federation guarantees Russian citizens the protection of their interests in the field of healthcare, motherhood and childhood, as well as pensions.

This is achieved by providing social benefits and payments specified in each specific situation. The government body in charge of social insurance issues is the Social Insurance Fund.

This fund pays for:

Sick leave.
Maternity leave.
Benefits accrued upon adoption of a child.
Compensation for occupational diseases and cases of industrial injuries.
Payments for supplies registered in the first trimester of pregnancy.
One-time transfer of funds for the birth of children.
A monthly allowance paid to care for a child until he reaches the age of one and a half years.
Social benefits for funeral.
Four additional non-working days provided to care for a disabled child.

The interaction of the Social Insurance Fund with citizens is carried out through the employer. Therefore, an individual entrepreneur, having drawn up an employment contract with at least one employee, must undergo mandatory registration with the fund within the specified time frame.

Failure to comply with legislation in this area leads to the threat of administrative liability in each individual case:

non-payment of social benefits to an employee - from 1 to 5 thousand rubles or suspension of the organization’s activities for 90 days;
refusal to transfer funds for burial - from 2 to 5 thousand rubles;
concealment of work-related injuries and, as a result, the employee’s lack of required payments - from 3,000 to 5,000 rubles.

Businessmen are subject to the listed types of punishment if they enter into labor agreements when hiring. When drawing up civil law contracts, registration of an individual entrepreneur with the Social Insurance Fund as an official employer is not necessary, provided that the text of the document does not contain information about compensation in cases of injuries and occupational diseases. And registration with the Pension Fund must be completed regardless of the type of labor relationship chosen when hiring personnel.

In 2017, amendments were made to the Criminal Code of the Russian Federation regarding criminal liability for employers for non-payment of insurance premiums. Individual entrepreneurs who evade transferring funds in large amounts or for concealing property and cash, at the expense of which collection is carried out, are subject to this type of punishment.

The procedure for officialization in the fund

The procedure for registering an individual entrepreneur with the Social Insurance Fund in 2019 as an officially registered employer involves insuring the organization’s employees according to two options:

in case of illness and absence associated with the birth of children;
due to the likelihood of occupational injuries.

These events relate to a compulsory type of insurance and the need for their execution for enterprise managers is imposed by the Laws of the Russian Federation.

Registration as an employer in the FSS IP 2019 begins with the presentation of an approved list of documents to the designated fund.

This includes:

Application in the prescribed form.
Entrepreneur's identity card or a copy thereof.
Work books of hired persons (for part-time workers - copies of agreements).
Certificate confirming the registration of a citizen as an individual entrepreneur (OGRN).
Extract from the Unified State Register of Individual Entrepreneurs;
A power of attorney for the person submitting documents on behalf of the businessman (if he is not the one who registers with the Social Insurance Fund).

When not the originals of official papers are provided, but their copies, they must be certified in a certain manner (notarized). Work books and photocopies of agreements are confirmed by the signature and seal of the individual entrepreneur himself, and the documents - if the originals are presented - by an official of the fund.

An application to the Social Insurance Fund for registration of an individual entrepreneur as an employer is written or executed electronically on a standard form approved by Appendix No. 2 to Regulation No. 574n dated October 25, 2013.

It can be downloaded from the official website of the designated fund. A sample form will be presented to the government agency itself and they will also help you fill it out correctly.

After submitting a package of documents, the FSS, within five days, carries out the procedure for registering an insured in the following order:

assigns a registration number to the individual entrepreneur;
enters information into the register;
issues a certificate of registration in two copies;
a notification confirming registration is sent to the individual entrepreneur in the manner specified in the application;
forms the employer’s file and stores it in accordance with the established procedure.

The procedure for registering an individual entrepreneur is completed once during the entire period of operation of the small enterprise and is not repeated when registering subsequent employees.

The deadline for formalization at the FSS is 30 calendar days. Delay leads to the accrual of fines: from 1 to 90 days in the amount of 5 thousand rubles, and more than 90 - 10 thousand rubles.

The given list of information sources is exhaustive. If fund employees require additional information, their actions can be challenged in court.

Remote registration of entrepreneurs

You can significantly simplify the procedure for presenting documents required for registering an individual entrepreneur as an official employer with the Social Insurance Fund in 2019, and you can also save time thanks to the public service. This site allows citizens of the Russian Federation not only to receive assistance in preparing official papers, but also provides information about accrued fines and tax amounts.

To successfully complete this procedure, we will provide step-by-step instructions for the necessary actions:

Pre-registration of an individual. To do this, you need to enter the citizen’s personal data into the appropriate service windows.
Account confirmation. The information you need to enter is received by mail or by directly contacting a special center.
Login to the government services website.
Sequential selection of tabs: “Service Catalog” and “Authorities”.
Go to links: “Social Insurance Fund of the Russian Federation”, “Territorial bodies and subordinate organizations”, “Registration of policyholders who have entered into an employment contract with an employee”.
And finally, the service is “Registration with the Social Insurance Fund of the Russian Federation as insurers of individuals who have entered into an employment contract with an employee.”
Click on the inscription “Get a service”.
Enter the required information into the form provided. An example of how to enter it can be seen on the website.

After registration, the FSS sends the individual entrepreneur a notification of registration as an employer in the manner specified in the application.

The registration procedure requires the presentation of copies of documents according to the list. To do this, you must first scan the official papers. Each source of information about an individual must be attached as a separate file.

Responsibilities and rights arising after officialization

Having registered with the Social Insurance Fund, the entrepreneur-employer must:

Transfer monthly insurance premiums to employees.
Submit quarterly reports.

The established deadline for the employer to pay funds to the fund is until the 15th day of the month following the reporting month.

And the size consists of two parts:

fixed payment at a tariff rate;
insurance premium for cases of injury at work.

The first amount is calculated by multiplying the tariff rate coefficient, which in 2019 is 2.9%, by the size of the wage fund for employees. This transfer is carried out only at the expense of the entrepreneur and is not subject to deduction from employee income.

The second depends on the production functions of the individual entrepreneur and the degree of risk of injury. The range for charges established in 2019 is from 0.2% to 8.5%. The exact size of the coefficient can be found out from the notice of registration with the Social Insurance Fund.

For some types of activities, preferential rates for calculating contributions are provided. The full list of conditions for granting such privileges is defined in Federal Law No. FZ-212 dated July 24, 2009.

The correctness of the amounts paid is confirmed by the quarterly submission of reporting form 4-FSS. This document can be presented in either paper or electronic form. Established deadlines: for the first option - until the 20th day of the month following the reporting month, for the electronic one - until the 25th day. These terms are only relevant if the staff size is less than 25 people.

After an individual entrepreneur has registered with the Social Insurance Fund as an employer and paid mandatory contributions, he has the right to reimbursement of his expenses paid to the employee in the event of insured events already indicated in the article. To do this, you must provide documents confirming the legality of the contributions made to the fund at the place of registration. In this case, the Social Insurance Fund will recalculate the amount of monthly mandatory payments and reduce them by the amount of accruals made to the employee or transfer funds to the entrepreneur’s current account. If an individual entrepreneur wants to receive compensation in cash, and not through deductions, he must contact the fund and submit a written application in any form.

Violation of the deadlines for paying insurance premiums and submitting Form 4-FSS leads to fines. Their size is 5% of the amounts calculated for payment for the last 3 months, but not less than 1 thousand rubles. Penalties are also charged for late payments.

The dismissal of all employees of an enterprise does not relieve an individual entrepreneur from the obligation to timely transfer insurance premiums and submit reports. To legally terminate these procedures (provided that there are no plans to recruit employees in the future), you must contact the Social Insurance Fund with a corresponding application and go through the deregistration process.

Individual entrepreneurs, if they have full-time employees, are obligated to pay them remuneration and deductions to funds from wages. In the absence of employees, the individual entrepreneur does not register and does not pay mandatory insurance contributions.

In exceptional cases, an entrepreneur can register without having a full-time staff. Voluntary registration of an individual entrepreneur is carried out in order to receive social insurance payments - payment of sick leave, child care benefits.

Registration with the Social Insurance Fund is required after the entry into force of an employment contract or civil agreement, if it contains an indication of the person’s social insurance. If there is no indication in the civil agreement on the need for insurance, registration of the individual entrepreneur in the Social Insurance Fund and contributions to the fund are not made.

Registration as an employer is subject to a number of conditions:

Registration of an individual entrepreneur in the fund is carried out within ten days from the date of conclusion of the first agreement with the employee.
To obtain a registration number, you must submit an application and a package of documents.
The composition of the forms submitted to the Social Insurance Fund is determined by law.

You can clarify the list of documents for registration at the territorial office of the fund.

Attention! Ignoring or exceeding the deadline for submitting a package of papers for registration with the Social Insurance Fund will result in a fine of 5,000 rubles. For late submission of documents after the expiration of 90 days, a tax penalty is provided in the form of a fine in the amount of 10,000 rubles.

Additionally, a fine is imposed if there are accrued wages. The fine is set at 10% of the total amount of accrued remuneration to employees, but not less than 20 thousand rubles.

The entrepreneur may also be held administratively liable. Failure to register in the funds entails a penalty for the official in the amount of 500 to 1,000 rubles. Sanctions are applied in accordance with Art. 15.32 Code of Administrative Offences.

List of documents submitted to the FSS

Registration in the individual entrepreneur fund as an employer is carried out on the basis of an application form established by the fund. The form can be obtained from the territorial office of the fund. Duplicates of documents must be attached to the application:

Individual entrepreneur's certificate of assigned registration number OGRNIP.
Certificate of registration with the Federal Tax Service as an individual entrepreneur.
An employment or legal contract concluded with an employee. If there are several agreements, all copies are submitted.
Labor records of employees who have a record of employment.
Information about open bank accounts.
Information letter from the statistical authorities about the activity codes assigned to the entrepreneur. Based on the document data, the rate of deductions for insurance of employees against accidents at work and for the prevention of occupational diseases (NS and PE) is determined for individual entrepreneurs. The percentage of deductions from accrued wages is established according to the main type of OKVED, indicated first in the list of codes.

Attention! The list may be expanded for certain categories of persons, for example, those with foreign citizenship. The exact composition of the list must be clarified with the fund.

When submitting a package of documents, you must present the entrepreneur’s passport, a copy of which must be submitted as part of the forms. If the interests of an individual entrepreneur are represented by a representative, the package of papers includes copies of a notarized power of attorney and the person’s passport. Submission of copies must be accompanied by original forms for comparison.

Notification of registration

In the process of registering with the Social Insurance Fund, the body carries out:

Registration as an employer with assignment of a unique number and subordination code.
Determination of the risk class for deductions of contributions for protection from NS and PP.
Generating a notice for an entrepreneur. The document indicates the account number, the insurance rate for accidents and illnesses, and the Social Insurance Fund details for making payments.

There is a deadline of 5 days for registration and notification. There is no state fee for the registration procedure. Submission of a package of forms can be done in person, through a representative, by mail or through electronic document management.

When submitting documents via mail, it is necessary to take into account the deadline for receiving the documents by the fund.

Application of information provided by the fund

These notices are used by the taxpayer when filing reports, contacting the fund regarding issues of accrual, payment of contributions, fines or return of amounts paid to employees. The unique number assigned to the employer by the Social Insurance Fund remains unchanged throughout the entire period of activity.

When hiring new employees, the entrepreneur must submit copies of employment contracts quarterly. Documents are presented when submitting reports. If contracts were terminated during the quarter, orders for dismissal are submitted as part of the forms. There is no penalty for failure to submit copies of newly concluded contracts on time.