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Introductory information

To engage in entrepreneurial activities, an individual needs to go through the state registration procedure and obtain a status. For this, a set of documents is submitted to the tax office 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 - Does an individual entrepreneur, after receiving a certificate, visit the FIU to register there? Let's figure it out.

Registration in IP funds without employees

As you know, accounting for payers of contributions (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 Three days are allotted for this (paragraph 2, clause 1, article 11 of the Federal Law of December 15, 2001 No. 167-ФЗ “On Compulsory Pension Insurance in Russian Federation", hereinafter - Law No. 167-FZ). As a result, the Pension Fund must send the entrepreneur a document on registration with the FIU as an insurer (paragraph 6, clause 1, article 11 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

As long as an individual entrepreneur 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 article 14 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 oneself" 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, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ “On mandatory 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 such a case, he may voluntarily have a relationship 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 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated February 25, 2014 No. 108n). 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 what actions should be taken by an individual entrepreneur who has hired workers or concluded an agreement with an individual 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 the date, 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 No. 296p of October 13, 2008):

• 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 in tax authority;
• documents confirming that the entrepreneur has employees (for example, labor or civil 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 dated 08.23.11 No. 14-03-11 / 08-9440):
. on compulsory social insurance in case of temporary disability and in connection with motherhood (clause 3, part 1, article 2.3 of Law No. 255-FZ);
.for compulsory social insurance against industrial accidents and occupational diseases (Article 6 of Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”).

Simply put, an individual entrepreneur will be required to accrue and pay insurance premiums for employees not only for disability and maternity, but contributions “for injuries” (for more details on the types of contributions, see “Insurance contributions to extra-budgetary funds”).

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 dated 07.12.09 No. 959n):

• application for registration;
• identity document;
• copies 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 dated 10.25.13 No. 574n).

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

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 individual entrepreneur hired employees. 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).

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The activity of the FSS is regulated budget code state corresponding federal law and other regulations. It is designed to provide compulsory insurance for citizens.

In most cases, individual entrepreneurs must register with the FSS. However, there are certain subtleties and nuances in the legislation that regulate in which cases it is necessary to go through this procedure. They also describe the duties of an individual entrepreneur registered with the FSS.

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To register an IP in the FSS, you need to collect a certain. The application must be submitted within the statutory deadline. Otherwise, the entrepreneur will be fined in the amount of 20 thousand rubles.

Basic moments

According to the current legislation, individual entrepreneurs with employees must register with the FSS. If you do not have them, you do not need to register with the FSS. Please note: you need to register with the FSS even if you have entered into a civil law contract that does not stipulate the obligation to pay insurance premiums.

The procedure must be completed within 10 (calendar) days from the moment the first employee is hired. If the deadlines are violated, you will need to pay a fine in the amount of 5000 rubles.

The amount will increase up to 10000 rubles if the delay is more than 90 days. Those who carry out activities without registration will need to pay 20000 rubles.

To register, you must submit:

• statement;
• IP passport;
• OGRNIP;
• extract from USRIP;
• work book of the employee;
• power of attorney (when contacting the FSS through a proxy).

Upon completion of registration, you will receive a registration certificate, which will indicate the number, code of subordination, the amount of the insurance rate and the details of the registering branch of the FSS

Important conditions of the procedure

Main Rules

To start entrepreneurial activity an individual needs to register as an individual entrepreneur. To do this, you need to contact the . Only after that you can go to the FSS and register as an employer.

It should be noted that registration with the Fund social insurance- a difficult task, which is complicated by the lack of regulatory guidelines and requirements in regulations. There are also no instructions on how to act in certain situations.

To successfully complete the registration process, you need to know:

• how long does it take;
• what documents are needed;
• how to make an application;
• Is it possible to register through public services.

In the FSS individual entrepreneur undertakes to make deductions for each employee. Thus, it is impossible to avoid registration. On the contrary, in case of evasion, sanctions will be imposed on you.

The registration procedure needs to be completed only once - when the first employee is employed. Formatting takes place in accordance with the unified register information.

Registration procedure (if all required documents) takes about 10 minutes. Further, the entrepreneur receives a notification about being entered into the FSS database. After that, he must make payments until the 15th day after the reporting month. When registering a new employee, you will also need to submit copies of the work book.

What is important for the client to know

In the case of concluding an agreement with employees, it is imperative to register with the FSS as an employer. If this requirement is not met (or the registration deadlines are violated), administrative liability in the form of fines will come. Their size depends on the degree of violation of the requirements established by law.

Thus, the state is trying to protect employees and provide them with guaranteed payments in the event of an insured event.

• temporary disability;
• accident at work;
• occupational diseases;
• birth of a child.

At the same time, 255-FZ and 125-FZ provide for compulsory insurance in the FSS of employees.

The deadline for filing documents for registration of an individual entrepreneur as an insurer is also 10 business days starting from the moment of conclusion of the employment contract with the first employee. Please note: the above requirement applies to all business entities, including those that apply special modes taxation.

An application submitted at the place of registration of the IP is the basis for registration with the FSS and PF. Along with the application, you also need to submit a package of documents.

Samples and standards

After receiving a certificate of state registration as an employer, an entrepreneur needs to register with extra-budgetary funds.

These include:

• Pension Fund;
• MHIF.

The procedure consists of two steps: first individual is registered as an individual entrepreneur, and then becomes registered as an employer and insurer.

To become registered with the FSS, you need to fill out an application. Its sample can be downloaded on the official portal of the fund. However, the application may be rejected if it does not meet the standards.

To prevent this from happening, you need to follow the following sequence of filling out this application:

1. The month must be written in cursive.
2. Full name of the FSS recipient.
3. The data on the passport indicates: full name, address of residence, contact number, name, series, number and date of issue.
4. The name of the person who carried out the registration, his registration number and date.
5. Information on employment contract.
6. Complete information about the occupation and services provided.
7. Data on registration as a taxpayer (in the "11" column).
8. Bank name and account.
9. The following is the number of monthly deductions.
10. Method for obtaining documents.

Entrepreneurs engaged in a licensed type of activity will also need to fill in the fifth column.

All applicants must complete the document in capital letters without blank spaces

Requirements for the list of documents for registering an individual entrepreneur with the FSS as an employer

In addition to the application, the list of documents for registering an individual entrepreneur with the FSS as an employer includes:

• certificate of assignment of OGRNIP;
• certificate of registration with the IFTS;
• contracts concluded with the employee;
• work books;
• statements of open bank accounts;
• a letter from the statistical authorities, indicating the activity codes assigned to the IP.

To apply, you need to bring your business passport with you. A copy of it is submitted along with other documents. If you are acting through a representative, he must bring a notarized power of attorney and passport with him. Please note: for individuals The list of required documents can be expanded. When submitting copies, please bring the originals with you for comparison.

Additional measures

Registration

Registration is carried out in two stages: direct registration of an individual entrepreneur and registration as an employer. In order to effectively cooperate with government bodies and its employees are recommended to study the Labor Code of the Russian Federation and 129-FZ. You also need to create your own seal - it will be affixed to the work book of each employee.

For registration you will need copies of:

• passports of the individual entrepreneur and his employees;
• TIN (both the entrepreneur and employees);
• certificate of state registration of individual entrepreneur with OGRNIP;
• extracts from USRIP;
• notifications of transfer to another taxation system;
• notifications of registration with the FIU and the MHIF of an entrepreneur and employees;
• work books;
• workbook forms.

Reports and responsibility

Responsibility for the delay in the registration of an individual entrepreneur as an employer is regulated by Art. 14.25 Administrative Code of the Russian Federation. If malicious intent is proven, the amount of the fine may be increased.

An individual entrepreneur will be fined if:

• overstayed the registration deadline by one month 5000 rubles;
• overdue for more than three months 10000 rubles;
• registration has not taken place, and the IP is still hiring new employees, - the amount of the fine is 10% from the assessed contributions, but cannot be less 20000 rubles.

Individual entrepreneurs registered with the FSS submit reports in the form 4-FSS. A form for registration can be obtained from the office of the institution. You can submit reports yourself, by mail or through a courier (representative). The most important thing is to follow deadlines. Reporting must be submitted by the 20th in paper form or by the 25th in in electronic format.

Recovery and fines

If an entrepreneur has not registered with the Fund as an employer, but continues to hire employees, then penalties will be imposed on him. Their size depends on the term and the presence of malicious intent.

So, if an individual entrepreneur has not submitted a package of documents within a month, then he will be fined for 5000 rubles. In case of delay by more than 3 months will have to pay 10000 rubles.

Its need is indirectly related to:

• Labor Code of the Russian Federation, Rules for maintaining work books in the Russian Federation.

The procedure for accrual and the amount of contributions are regulated by:

• Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases";
• "On compulsory social insurance in case of temporary disability and in connection with motherhood".

The procedure for registering an individual entrepreneur in the FSS as an employer

If an entrepreneur has decided to staff a staff or even hire a person to work under a civil law agreement (contract) with special conditions for performing one-time or seasonal work, then he is obliged to register with the FSS.

This procedure takes place in 2 phases:

1. The sole proprietor must register himself.
2. An individual entrepreneur is obliged to register as an employer and insurer of his subordinates.

IP registration is carried out by officials of the regional fund within 5 days after the submission of all documents in accordance with Art. 8 FZ-129.

Important information:

• An individual entrepreneur is registered with the FSS only 1 time - when hiring the 1st employee.
• If the entrepreneur does not have staff, registration with the Fund is not required. However, if an individual entrepreneur wishes to receive insurance coverage in the future (for example, sick leave for pregnancy and childbirth), then he must conclude a voluntary insurance agreement with the regional department of the fund and pay contributions for at least six months before the birth of the child. The approximate amount of the collection in 2015 was 1500 rubles / month.

Registration of an individual entrepreneur in the FSS when hiring employees takes place simultaneously for several types of security:

• in case of temporary incapacity for work and in connection with motherhood (applies to female employees);
• from accidents and occupational diseases.

List of documents

To register with the FSS, the IP submits:

• passports - own and employees (originals and 2 copies);
• certificates of registration in the regional tax service(TIN) - own and employees (originals and 2 copies);
• IP state registration certificate - original and copy;
• extract from the Unified State Register of Individual Entrepreneurs - original and copy;
• notification of the choice of a patent or simplified taxation system - original and copy;
• notification of registration of an individual entrepreneur and his employees in the Pension Fund of the Russian Federation and FFOMS;
• employment contracts - originals and 2 copies;
• civil law contracts with citizens who are not part of the staff of the IP - originals and 2 copies;
• work books of personnel;
• certificate from the bank on opening an account - the original.

Although the legislation does not provide for the submission of notarized copies of documents to the FSS, it is still better to play it safe and save time - not all registrars agree to certify the authenticity of copies on their own. The list is supposed to be attached, a sample filling of which can be obtained on the spot in the fund or downloaded from its official website.

There is no fee for the procedure.

In practice, due to the insufficient regulation of the procedure for registering individual entrepreneurs in the FSS at the legislative level, some applicants, in particular, foreigners, minor individual entrepreneurs, people with disabilities, may have problems registering with the authorities. In this case, the dispute is resolved with the involvement of federal officials of the federal level (according to their explanations) or in court. For such categories of IP, the list of documents will be expanded depending on the situation.

A package of documents can be submitted by an individual entrepreneur personally, through a representative, by mail or in electronic form. By the way, sending documents to the FSS in electronic form has become available to citizens since the beginning of 2015. If papers are sent via Postal office, then it is imperative to attach an inventory of the contents, otherwise such correspondence may not be accepted and returned back. The IP will lose the time provided for registration and may be fined.

Term

Registration with the fund must be carried out within 10 days from the date of conclusion of an employment contract with employees or a civil law agreement with performers, the terms of which provide for the payment of insurance premiums. After this time, the IP receives a notice of registration with the Fund.

The registration period may be extended by the leadership of the regional FSS in particular difficult cases or when considering a large number of personnel.

Responsibility of the individual entrepreneur in case of refusal

Art. 14.25 of the Code of Administrative Offenses provides for administrative liability if the entrepreneur missed the registration deadline in the fund, moreover, the amount of fines is very significant, and their amount increases due to the particular maliciousness of the offense.

So, an IP will be fined if:

• He more than 1 month after the conclusion of contracts, does not register himself and his employees with the FSS - on 5000r;
• if the offense continues more than 3 months- fine 10000r;
• does not submit documents for registration for a long time, but still continues to hire staff - a fine of 10% from the amount of accrued contributions that should have been paid, but not less than 20000r.

It is obvious that in the application of measures of administrative influence regarding individual entrepreneurs, Russian legislation also has a number of shortcomings. For example, an entrepreneur is required to register with the FSS within 10 days, and liability arises only after a month of non-fulfillment of requirements.

Who can help?

In order not to understand the troubles of the legislation and not waste time in queues, a businessman has the right to turn to intermediaries, which are many consulting or law firms.

Specialists will help prepare the documents, and by agreement - they can completely take over the registration procedure.

The price of services in Moscow - from 300r- preparation of documents 700r- full representation in the FSS.

Providing reports to the FSS

Individual entrepreneurs registered with the FSS are required to submit reports in the form 4-FSS.

Businessmen who have not concluded a voluntary insurance agreement with the fund and those who do not have employees are not required to report to the authority.

In other words, there is no need to submit so-called "dummy" reports.

The form of the 4-FSS form of a new sample can be purchased directly from the institution's management or downloaded from the official website.

Reporting deadlines

Since the beginning of this year, the deadlines for submitting settlements have changed.

So in 2015, reports to the FSS are submitted quarterly:

• on paper - before the end of the 20th day of the month following the reporting quarter;
• in electronic form - before the expiration of the 25th day of the same period

These changes were made in connection with the entry into force of Federal Law-406 “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Social Insurance Issues” dated 01.12.2014.

Late submission (or non-submission) of reports is punishable by a fine, the amount of which is determined by Art. 46 of the Federal Law "On insurance premiums to the Pension Fund of the Russian Federation, FSS RF FFOMS RF". The document provides for sanctions in the amount of 5% from the sum of all insurance contributions calculated for the last quarter, but not less than 1000 rubles.

Obtaining a certificate of registration is not the final stage in the procedure. Read.

In the event of liquidation of enterprises, employees are entitled to payments. What can you do?

The insolvency of an individual entrepreneur differs in the procedures for legal entities. Find out, .

Procedure for submitting settlements

Taxpayers submit reports on paper to the regional department of the FSS at the place of registration:

• Personally. This method of reporting is the most reliable, because the taxpayer has the opportunity to communicate with the inspector, correct inaccuracies on the spot or explain any calculation. True, an entrepreneur will have to stand in considerable queues and spend several hours or even a whole day communicating with an FSS employee.
• By mail. The option is good because it allows you to submit reports at the very last moment (while the post office is open). An inventory must be attached to the documents, otherwise the inspector may not accept them. In this way, it is better to send reports in which no changes occur quarterly, and the IP knows in advance that there are no errors in the calculations.
• Through a representative (courier). FSS employees do not require a passport or power of attorney from the person submitting reports, but the taxpayer is interested in the courier being aware of his affairs.

The changes specified in FZ-406 also affected the reporting procedure: in any case, individual entrepreneurs are required to send a copy of the calculations in electronic form, despite the provision of a paper version.

Entrepreneurs who have average population employees for the reporting year is more than 25 people, from the beginning of this year they report to the FSS only in electronic form.

The amount and terms of payment of insurance contributions to the FSS

Insurance premiums are paid by individual entrepreneurs on a monthly basis until the 15th day of the month following the month in which staff salaries are accrued.

Payment is made for 2 types of insurance:

• in case of temporary incapacity for work and in connection with motherhood (the amount of the contribution in 2015 is up to 2.9% from the accrued salary);
• from accidents at work and occupational diseases (the amount of deduction is 02-8,5% from salary).

Entrepreneurs who have entered into a voluntary insurance agreement with the FSS pay contributions linked to the minimum wage established for the reporting period.

It is desirable to make payment at the branches of Sberbank, where it goes to the fund's account in the State Treasury, and the details for the transfer can be obtained at local government FSS.

The Russian government, together with the State Duma of the Russian Federation, is working on the development of a special normative document, which would clearly regulate the procedure for registering individual entrepreneurs in the FSS. Until this happens, citizens everywhere will face bureaucratic delays in this off-budget fund, and in some cases, pay significant fines for unintentionally delaying registration.

Individual entrepreneurs, if any full-time employees bear obligations to pay them remuneration and contributions to funds with wages. In the absence of employees, the IP does not become registered and does not pay mandatory insurance contributions.

In exceptional cases, an entrepreneur can register without having headcount. Voluntary registration of individual entrepreneurs is carried out in order to receive social insurance payments - payment sick leave, childcare benefits.

Registration with the FSS is required after the entry into force of an employment contract or civil law agreement, if it contains an indication of the person's social insurance. In the absence of an indication in the civil law agreement of the need for insurance, registration of an individual entrepreneur in the FSS and deductions 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 an employee.
• To obtain a registration number, you must submit an application and a package of documents.
• The composition of the forms submitted to the FSS is determined by law.

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

Attention! Ignoring or exceeding the deadline for submitting a package of papers for registration with the FSS entails a fine in the amount of 5,000 rubles. For late submission of documents after a period 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 in the presence of accrued wages. The fine is set at 10% of total amount accrued remuneration to employees, but not less than 20 thousand rubles.

The entrepreneur may also be held administratively liable. Lack of registration in funds entails punishment official in the amount of 500 to 1,000 rubles. Sanctions are applied in accordance with Art. 15.32 Administrative Code.

List of documents submitted to the FSS

Registration in the IP fund as an employer is carried out on the basis of an application in the form established by the fund. The form can be obtained at the territorial branch of the fund. Duplicate documents must be attached to the application:

• Certificate of individual entrepreneur on the assigned registration number of OGRNIP.
• Certificate of registration in the IFTS as an individual entrepreneur.
• An employment or legal contract concluded with an employee. If there are multiple agreements, all instances are submitted.
• Employment books of employees who have a record of employment.
• Information about open bank accounts.
• An information letter from the statistical authorities on the activity codes assigned to the entrepreneur. Based on the data of the document for individual entrepreneurs, the rate of deductions for insurance of employees against industrial accidents and for the prevention of occupational diseases (NS and PZ) is determined. The percentage of deductions from accrued wages is set according to the main mind OKVED listed first in the list of codes.

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

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

Notice of registration

In the process of registering with the FSS, the body conducts:

• Registration as an employer with the assignment of a unique number and subordination code.
• Determining the risk class for deductions of contributions for protection from NA and PZ.
• Formation of a notice for the entrepreneur. The document indicates the account number, the insurance rate from the National Assembly and the PZ, the details of the FSS for making payments.

There is a period of 5 days for the registration and formation of the notice. 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 by electronic document management.

When submitting papers by mail, it is necessary to take into account the period of receipt of documents by the fund.

Application of information provided by the fund

These notices are used by the taxpayer when filing reports, applying to the fund for accrual, payment of contributions, fines or refunds of amounts paid to employees. The unique number assigned to the employer in the FSS remains unchanged throughout the entire period of business.

When hiring new employees, the entrepreneur must submit copies of employment contracts quarterly. Documents are submitted at the time of reporting. If during the quarter contracts were terminated, dismissal orders are submitted as part of the forms. No fine will be charged for late submission of copies of newly concluded contracts on time.

Individual entrepreneur after registration labor relations even with one employee must pay insurance premiums to off-budget funds. The further social and insurance provision of employees depends on these payments. Therefore, a businessman is obliged to register with the Social Insurance Fund (FSS) and obtain the relevant documents. In this article, we explain the registration procedure in the fund and its pitfalls.

What regulations govern the registration of an individual entrepreneur in the FSS as an employer

Apart from general provisions articles 84 and paragraph 6 of article 430 of the Tax Code (TC) of Russia, on entering into the register of IP insurers in question in the regulations presented in the table.

Do I need to pay a fee for registering an individual entrepreneur in the FSS

There is no fee for registration with the Social Insurance Fund. However, individual entrepreneurs must submit a report to the social insurance fund in the form 4-FSS.

If a businessman reports to a state institution personally or by proxy, then it must be submitted no later than the 20th day of the month that follows the reporting period.

If an individual entrepreneur enters information about his business for the past period through various accounting systems in electronic form, then the report is submitted no later than the 25th day of each month after the end of the reporting period.

Important! In any case, it is necessary to notify social insurance about your activities and its results, even if the entrepreneur terminated all labor relations with employees, but did not deregister with the FSS. In this case, accounting documents will be zero.

Until 2017, an individual entrepreneur who hired employees was also required to independently register as an employer with the Pension Fund of the Russian Federation. Now this information is transferred to the FIU by the tax service.

What documents to submit to the FSS for registration of an individual entrepreneur as an employer

Can't figure out how an individual entrepreneur can register with the FSS as an employer? Everything is quite simple. After the individual entrepreneur has concluded an employment contract with an employee, an application must be submitted to register with the FSS.

The following documents are submitted along with it:

• Copy of passport with registration page;
• A copy of the registration certificate or the USRIP record sheet;
• A copy of the document on the beginning of labor relations with the employee. Instead of an employment contract, a copy of the work book is suitable.

The service will save the entrepreneur from paperwork. Specialists will take care of accounting, including filing notifications and all reporting to the Federal Tax Service.

In case of concluding a contract for the provision of services or an author's order with the contractor, only a copy of the entrepreneur's passport and a copy of the civil agreement are submitted to the fund.

Application to the FSS for registration of an individual entrepreneur as an employer

So, how can an individual entrepreneur register with the FSS as an employer? You can apply in person or through your representative, for whom you will have to issue a power of attorney.

When filling out, please indicate:

• date;
• Name of the FSS body;
• Full name, address of residence and contacts of the businessman;
• information about his passport;
• information on the number of certificates of registration and registration with tax authorities;
• the actual address of the business and the address of its registration;
• required licenses (if any);
• data on prisoners labor agreements(their details will be the number and date of compilation);
• IP bank account number;
• date of settlements with employees under an employment contract.

Similar data is entered on the portal as an employer.

Deadlines for registering an individual entrepreneur as an employer in the FSS

How long does it take to register an individual entrepreneur as an employer with the FSS? Documents must be submitted to the fund no later than 30 days from the date of registration of the first employment relationship. If you come to the FSS with an application later than this period, then a fine from 5 to 10 thousand rubles will be charged from the individual entrepreneur, depending on the missed period.

The table below shows the penalties for missing deadlines or failure to submit an application to the FSS for registering an individual entrepreneur as an employer.

No time to register with the FSS, follow the deadlines for reporting? Specialists of the Glavbukh Assistant service will do it for you. The accountants will correctly calculate how much the individual entrepreneur will pay for insurance premiums and submit documents to the FSS on time.

Do I need to register with the FSS without employees

If an individual entrepreneur does not have concluded employment contracts with employees, he can register with the social insurance fund himself.

Voluntary registration takes place according to the same scheme as for individual entrepreneurs with employees.

Registration of an individual entrepreneur in social insurance is only necessary if the entrepreneur wants to receive sick leave payments in the future. The law does not require you to do this. It is also necessary to notify social insurance if the employee is not registered under an employment contract, but under a GPC (civil law) agreement.

To register an individual entrepreneur without employees, you must submit to the FSS:

• Application form No. 108n
• Passport copy
• Copy of TIN
• A copy of the certificate of registration as an individual entrepreneur
• A copy of the license (if the main activity of the entrepreneur is subject to licensing).

Registration of an individual entrepreneur as an employer, as in the case of employees, will take up to 5 business days. After that, the social insurance issues a registration number and code to the entrepreneur, information about the individual entrepreneur is entered in the register of insurers, and the amount of monthly insurance premiums is determined.

Registration of individual entrepreneur as an employer. To do this, you need to fill out the appropriate forms on the portal, having previously registered as an entrepreneur and received an electronic digital signature(EDS). You will have to come to the FSS personally for the documents, or wait until they are sent by Russian Post.