What to do after registration SP. How is the notification of registration of an individual entrepreneur with the Pension Fund of the Russian Federation carried out? Do I need to register an individual entrepreneur with a pension fund

Since 2017, individual entrepreneurs have not been 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 the Russian Federation and the Social Insurance Fund. Since 2017, the tax has been controlling the contributions. The Pension Fund no longer registers individual entrepreneurship employers.

Do I need to report the hiring of an employee to the tax office?

Also not necessary. The IRS says this in the letter. She already learns about the individual entrepreneurs from the quarterly reporting of 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 with 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 individual entrepreneur. Indicate it in employee reporting.

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. It is only necessary to report an employee under a civil law contract if the contract stipulates that you pay an injury contribution for the employee. To register with the FSS you will need:

• copy of your passport
• employment records of employees
• civil contracts, if they include contributions for injuries.

We talked about how an individual entrepreneur hires the first employee before.

Do I need to be deregistered in the FSS?

If you have fired all employees and are not going to hire new ones, then yes, you can withdraw from the FSS, so as not to submit zeroes. To do this, the FSS will need to provide:

- copies of documents that confirm that labor Relations terminated: a copy of the termination agreement or a copy of the termination order.

The FSS will remove the individual entrepreneur from the register within 14 days.

At the same time, remember that most of the reports will need to be submitted before the end of the year anyway, because they are built on a cumulative 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.

In conditions modern economy more and more residents of our country come to the conclusion that in order to achieve good financial condition they need to start their own business.

But in fact, entrepreneurial activity requires complete dedication and good legal training - registration, licensing, obtaining additional permits, solving everyday issues with partners and employees.

Not every person can boast of a diploma of graduation from a law school or the presence of potential acquaintances, lawyers. And the same Pension Fund registers all individual entrepreneurs only in strict compliance with the established requirements for documentation. Therefore, at the start stage entrepreneurial activity you have to independently study all the nuances of registering an individual entrepreneur (individual entrepreneur).

Registration with the bodies of the Pension Fund of Russia (PFR)

Registration of an individual entrepreneur with the PFR is carried out automatically after fixation as a tax payer. This rule applies to self-entrepreneurship. In the event that it is planned to use hired labor, the individual entrepreneur must register as an employer. In order to do this, the FIU requires that the following documents be provided within a period not exceeding 30 days from the date of conclusion of the contracts:

• application of the established form;
• a copy of the certificate of state registration of the individual entrepreneur;
• a copy of the certificate of registration with the tax authorities;
• a copy of the employment contract with the employee who is hired;
• a copy of the employee's work book.

Private notaries (from the date of appointment) and lawyers (from the date of issue of the certificate) must be registered independently with the PF authorities. The deadline for submitting documents is 30 days.

From the moment the individual entrepreneur is registered, he is obliged to pay regularly. This can happen either once a year, or in separate payments. All forms for payments with ready-made requisites can be found on the PFR website.

Each individual entrepreneur is obliged to submit reports on payments to the pension fund once a quarter. All receipts are kept for checks. Contributions are paid in any case, even if the business is temporarily not being conducted.

Registration with the Social Insurance Fund (FSS)

Registration of an individual entrepreneur in the FSS is carried out only if the entrepreneur has employees. In the absence of employees, there is no obligation to register with the Social Insurance Fund. But if an entrepreneur enters into labor or civil law contracts with an employee labor force, he needs to register within 10 days.

Registration is carried out by the territorial department of the fund in the presence of the following documents:

• SP and employee passports;
• employment record of an employee;
• certificates of opening an account at a bank branch;
• TIN (individual tax number) certificates;
• certificates of OGRNIP (main state registration number of an individual entrepreneur).

If an entrepreneur missed the 10-day period allocated by law for registration with an off-budget fund, he can be fined (today the amount of the fine is 5,000 rubles).

The social insurance fund, in which the individual entrepreneur is registered, issues a document to the entrepreneur - an insurance certificate.

Registration with the Mandatory Health Insurance Fund (MHIF)

The MHIF belongs to the number of off-budget funds to which an individual entrepreneur transfers. To date, they are united by one contribution with the FIU, but you need to register with the MHIF separately. The action is carried out automatically. For this, the following are submitted:

• the passport;
• TIN certificate;
• OGRNIP certificate.

Registration with the MHIF takes place immediately and is confirmed by the issuance of a certificate of registration of the policyholder.

Registration of an individual entrepreneur in the Pension Fund and the Social Insurance Fund is a rather complicated procedure. Russian legislation does not specify exactly how to act in a given situation. Read our instructions to register with the Pension Fund and the FSS without any delays.

Registration of an individual entrepreneur with the FIU

So you got by going through the procedure in tax office... Now, when hiring workers, you do not need to submit documents to the Pension Fund yourself. The tax inspectorate is obliged to independently send information about your activities to the FIU, where you will be registered and assigned an individual registration number. This procedure usually takes no more than three days. The same system is used to register chairpersons with the FIU. farms as well as private detectives.

However, it should be remembered that after opening an individual entrepreneur and registering with the FIU, you may not be sent a notice of registration. To find out your registration information, just call the fund's specialist (contact details can be found on the official website by choosing your city) or come to the Pension Fund in person.

Registration of an individual entrepreneur with a PFR without employees obliges you to pay regardless of whether you are running a business. Payment can be made from a current account or in cash immediately for a year or in installments. Save the payment receipts and without fail from January 10 to March 1 submit them as reporting to your PFR department.

Registration with the FIU as an employer

You must apply to the Pension Fund of Russia on your own if you conclude. Now you should receive registration of your individual entrepreneur as an employer.

1. To register as an entrepreneur-employer, no later than 30 days after signing the employment contract, visit the FIU, taking with you the necessary package of documents.

Documents required for registration of an individual entrepreneur with the Pension Fund of the Russian Federation:

• registration applications. The sample is on the official website;
• registration certificate of individual entrepreneur;
• labor or other contracts (civil labor, copyright, etc.) concluded with employees, confirming your obligation to pay insurance premiums for pension insurance.

In order not to stand in lines, you can also make an appointment with specialists on the Pension Fund website.

2. You will receive registration within 3 days after submitting the application. After this period has expired, you must go for a notification of registration as an insured.

It should be remembered that violation of the rules for registering an individual entrepreneur with the PFR is punishable by a fine. If you are late for up to 90 days, you will be fined 5,000 rubles, for being late for a period of more than 90 workers - already 10,000 rubles.

It should be remembered that violation of the rules for registering an individual entrepreneur with the PFR is punishable by a fine. They were late for up to 90 days - 5,000 rubles, being late for more than 90 workers - already 10,000 rubles.

Registration of an individual entrepreneur in the FSS

It is necessary to register as an individual entrepreneur with the Social Insurance Fund in two cases:

• if you have hired employees and entered into an employment contract with them;
• if you have entered into a civil contract with the obligation to pay contributions to the Social Insurance Fund.

Registration takes place in several stages:

1. You come to an appointment with a FSS specialist along with a package of documents:

• registration statement of the policyholder. Sample on the official website;
• passport and copies of two of its spreads;
• registration certificate of individual entrepreneur with a copy in 1 copy;
• copies work books hired workers;
• copies of civil contracts.

2. After 5 days, you should receive a registration notification at your FSS branch.

Registration with the Social Insurance Fund is given 10 days after the signing of the first employment contract with the employee. We didn’t manage to - then we would have to pay a fine of 5,000 rubles.

You will not be late with the registration of an individual entrepreneur with the Pension Fund of the Russian Federation and the Social Insurance Fund - avoid fines and subsequent problems with the payment of contributions. Once you enter the field of entrepreneurship, try to play by the rules from the very beginning - then your nerves and money will remain safe and sound.

Pensioners are the most precious thing the state has. Mikhail Guskov, writer, poet

Registration of an individual entrepreneur with the FIU is an integral stage in starting your own business. An entrepreneur must register with the Pension Fund in two cases:

• register as a payer when starting a business insurance premiums for myself;
• when hiring the first employee, register as an employer.

To open your own business and obtain an entrepreneurial status, you must submit the appropriate set of documents to the Federal Tax Service. Based on the results of consideration of the application in the tax office, the new merchant will be issued a certificate of registration and an extract from the USRIP.

What do you need to register an individual entrepreneur in the Pension Fund? Obtaining the status of an individual entrepreneur not only gives the right to legally conduct business, but also entails a number of responsibilities. Among them is the need to pay insurance premiums for oneself to the FIU. They begin to accrue from the first day of starting a business and must be paid regardless of the presence of profits or losses from business activities. Contributions are paid at a fixed rate, which is determined annually based on the minimum wage. Additionally, the individual entrepreneur transfers 1% of the proceeds over 300 thousand rubles.

Today, registration of an individual entrepreneur with the Pension Fund is carried out automatically and does not require an application. Registration with the Federal Tax Service is carried out on the principle of a “one-stop shop”, and tax inspectorate employees independently transfer information about a new potential businessman to the Pension Fund of the Russian Federation. From that moment on, employees of the Pension Fund have 3 days to register an individual entrepreneur and assign him a unique registration number.

Usually, a notification from the fund is issued to the Federal Tax Service along with all documents on successful opening SP. But the FIU can send it separately by registered mail to the IP registration address.

In the notice of registration of an individual entrepreneur, his registration number will be indicated. It will be required when filling out payment orders for payment of contributions. Although, for the convenience of businessmen, the Pension Fund usually sends out receipts for payment of contributions to each entrepreneur annually, which already contain all the necessary details.

After registration, an individual entrepreneur is simply obliged to pay pension contributions in a timely manner, correctly indicate the BSC and his number in the purpose of payment. No reporting on fixed payments for oneself is provided today (the previously existing form has been abolished).

Thus, in most cases, registration of an individual entrepreneur without employees is carried out without his direct participation through the exchange of information between the FIU and the Federal Tax Service. But if for some reason you did not receive a notification from the Pension, you need to come for it to the territorial office of your fund at the registration address (for an individual entrepreneur, it coincides with the registration).

It is also worth noting that, according to the new rules, an individual entrepreneur should not notify the fund about opening a current account. Now the bank itself is responsible for this.

An entrepreneur does not need to register with another off-budget fund - the FSS. He can do this exclusively on a voluntary basis: if he wishes, he can pay insurance premiums for incapacity for work and receive compensation for sick leave and maternity benefits.

Back to the table of contents

Registration of an individual entrepreneur with the Pension Fund of the Russian Federation as an employer

As the business develops, the entrepreneur needs to hire staff. When registering the first employee for work, registration of an individual entrepreneur with the Pension Fund as an insured employer is required. At the same time, it does not matter under which contract the individual entrepreneur plans to pay remuneration in favor of individuals: on an ongoing basis under an employment contract or pay for one-time services under civil law. In both cases, it is necessary to pay insurance premiums from accrued salaries (and other employee income) or remuneration under construction contracts.

It takes 30 days to register an individual entrepreneur with the Pension Fund as an employer.

If the individual entrepreneur does not meet the specified time frame, he will face a fine of 5,000 rubles. When the delay reaches 90 days, the penalties will already amount to 10,000 rubles.

How to register with the PFR for an individual entrepreneur who has become an employer? This procedure is carried out on a declarative basis and requires the submission of a set of documents to the fund.

The list of documents for registration of an individual entrepreneur with the PFR includes:

• OGRNIP;
• entrepreneur's passport (with a registration mark, which is his legal address);
• labor or civil law contract (work contract, agency, copyright);
• application for registration of an individual entrepreneur with the Pension Fund of the Russian Federation;
• in some branches of the FIU, it is also required to present an extract from the USRIP.

In order to register with the Pension Fund, an individual entrepreneur should first download and fill out an application in the prescribed form. To do this, you need to prepare the following information: TIN and details of the document, OGRNIP, legal address, date of issue of wages.

The FIU employee will make a note on the employment contract that he has been registered. This will serve as confirmation of the timely registration of the individual entrepreneur as an employer.

Only the first employment contract concluded with the employee is required to submit to the FIU. Further contracts concluded with individuals are not required to be brought to the fund.

In some branches of the fund, the merchant will be given a notice immediately. But according to the regulations, the FIU has 3 days to process the businessman's application and assign him a registration number. Therefore, it is possible that you will have to come again for the documents.

At the same time, the entrepreneur will be registered with the MHIF, where he will pay medical fees for employees. There is no need to register separately in this fund since 2011.

There are several options for how you can register with all the necessary organizations. Let's take a closer look at each item.

Registration is carried out at the PFR Office of your area at the place of registration (see the addresses of the branches) and is mandatory. If there are no hired workers, then pay only for yourself to the pension fund, if someone does work for you, then you will have to pay for them.

You will have to pay fixed payments to the Pension Fund, regardless of whether you are in business or not, whether you have income or not. You need to make payments to the pension fund from January 1 to December 31 of the current year. You can pay for the whole year at once, or in installments. Payment can also be made from the entrepreneur's current account, if there is one.

It is possible to pay for the whole year at the end of the year. And the paid receipts must be saved and presented (and their photocopies) to the district office of the Pension Fund of Russia for a report from January 10 to March 1.

If, after registering an individual entrepreneur, you were not given a notice of registration with the Pension Fund, then 2 options are possible.

1. Wait until a letter comes to your mail. This usually takes 2 to 4 weeks. Confirmation of registration (for oneself) will be "Notification of registration of an individual in the territorial body of the Pension Fund of the Russian Federation at the place of residence." You don't actually need a letter, you need a registration number and details to pay taxes. Therefore, they can be recognized more quickly by the following option.
2. Call by phone to the branch of your PFRF or personally drive up to the branch.

Important! Since May 2, 2014, a regulation has been adopted that cancels the mandatory notification of the tax authority about the opening / closing of bank accounts.

Come on in the FIU as an employer

When an individual entrepreneur or head of a peasant farm hires employees, he must register with the FIU as an insurer. Now his responsibilities include paying insurance premiums for the employee.
If at state registration an entrepreneur, his registration in the Pension Fund is done automatically, then the obligation to register as an employer lies with the entrepreneur or the head of the farm. This must be done no later than 30 days from the date of the conclusion of the first employment contract with the employee.

Documents you need to have:

• Application for registration of the policyholder. Download . You can familiarize yourself with the procedure for filling out the application there.
• certificates of state registration of an individual as an individual entrepreneur or a license to carry out certain types of activities;
• documents proving the identity of the policyholder and confirming registration at the place of residence (it is advisable to make a copy of both spreads (for example, a passport) on one sheet);
• certificate of registration in tax authority in the territory Russian Federation(in the presence of);
• documents confirming that an individual has an obligation to pay insurance premiums for compulsory pension insurance (an employment contract, a civil law contract, the subject of which is the performance of work and the provision of services, an author's contract, etc.).

Important! You must provide certified copies of documents.

Registration is carried out within 5 days.

Since September 30, 2014, the registration period and the deadline for deregistration of policyholders with the PFR and the FSS has been reduced from five to three working days.

After registration as an insured, an individual employer is issued a Notice of registration with the territorial body of the Pension Fund of the Russian Federation of the insured making payments to individuals.

Pay attention! If you violate the registration period as an insured, then you will be fined 5,000 rubles (violation up to 90 days). And 10,000 rubles for violation of more than 90 days.

MHIF (Mandatory Health Insurance Fund)

On January 1, 2010, the MHIF does not register any individual entrepreneur or Yur. Persons. All are replaced by the FIU. FIUs must send a notice to the address of the entrepreneur. But they may not be sent, therefore, it is safer and faster to go on your own + you will immediately receive the details for payment. Do not forget to take with you the originals and photocopies of the individual entrepreneur registration certificate, pension certificate and TIN.

Registration and withdrawal of individual entrepreneurs in the FSS. Required documents.

FSS is required only in a couple of cases:

• entering into an employment contract with an employee (when you become an employer),
• conclusion of a civil contract with the obligation to pay contributions to the FSS.

To register with the FSS, an individual entrepreneur is allocated a period of 10 days after signing the first employment contract with an employee. If this deadline is not met, a fine of 5,000 rubles will be imposed.
To register, you must submit an application and Required documents(submitted in originals and copies or notarized copies):

• application for registration as a policyholder;
• copy of the passport (employer);
• a copy of the certificate of state registration of an individual as an individual entrepreneur (OGRN certificate);
• a copy of the certificate of registration with the tax authority (TIN certificate);
• copies of work books of hired employees;
• copies of civil law contracts, if they contain conditions that the policyholder is obliged to pay insurance premiums for compulsory social insurance from accidents at work and occupational diseases for the specified persons

If at the time of filing the application a bank account was opened with a credit institution, you must provide a certificate from the credit institution about the specified account.

Registration takes no more than 5 working days and is issued Notification.
If an individual entrepreneur carries out his entrepreneurial activity without using the labor of hired workers (does not conclude with individuals labor or civil contracts), then such an entrepreneur is not obliged to register with the Fund.

Always check current list documents. You can find out in your branch of the FSS (coordinates are presented on the website in the lower right menu "Regional branches").

On a quarterly basis, an individual entrepreneur must submit reports to the Fund's branches at the place of registration in accordance with the 4-FSS RF or 4a-FSS RF (for those paying voluntary insurance contributions to the FSS RF) no later than the 15th day of the month following the expired quarter.

For violation the deadline a fine threatens:

• 5% of the amount of insurance premiums payable (surcharge) on the basis of these reports, for each full or incomplete month from the date set for its submission, but not more than 30 percent of the specified amount and not less than 100 rubles;
• 30% of the amount of insurance premiums payable on the basis of these reports if reports are not submitted for more than 180 calendar days;
• 10% of the amount of insurance premiums payable on the basis of these reports for each full or incomplete month starting from the 181st calendar day, but not less than 1,000 rubles.

Removal from the register occurs upon dismissal of employees, expiration of the validity period labor contracts, or the corresponding civil law contracts concluded with employees.

To deregister, insurers must submit the following documents to the territorial body of the FSS of the Russian Federation:

• Withdrawal statement (download);
• certified copies of documents confirming the occurrence of the circumstances that are the reason for the deregistration.

Register with RosStat
(Federal State Statistics Service)

This document is optional. However, some banks and organizations require it. The tax office itself transfers information there and must assign and issue codes to you. But you may never need codes. Unless the individual entrepreneur falls under the sample and he does not have to submit reports. The report is submitted to RosStat before March 2, once a year. And about whether you are included in the sample, you can find out as follows:
1. RosStat will send you a notification by mail or by phone.
2. Contacting the department, you can clarify this issue.

How do you get the codes?

Now it is available via the Internet for Moscow and some other cities. It is worth noting that the data does not appear immediately after the registration of the individual entrepreneur. And after a few days.

The regions will have to travel personally for now. By this link you can find territorial bodies Federal Service state statistics. You just need to select an area (by clicking on the map or in the list under the map) and a link to the site in the region will appear at the bottom.

We go to the site, scroll down and see at the end on the right all the contacts: address, phone number, regional office map.

Required documents from you:

Copy of TIN
copy of passport with registration and main page on one sheet
copy of OGRN
copy of EGRIP

Document you will receive:

Notification of the assignment of IP statistics codes with a seal

Registration with Rospotrebnadzor

You should notify this service before starting your business, i.e. before making a profit and at the place of actual provision of services.

Exists certain types activities in which registration of an individual entrepreneur with Rospotrebnadzor is mandatory.

There are 2 ways of notification:

1. In the form of an electronic document sent using a single portal public services... View.
2. As usual, come in person to the department.

Required documents:
copy of OGRN;
copy of EGRIP;
copy of TIN;
notification in 2 copies (Template is possible).

Branch addresses can be found as follows:
Go to the official website of Rospotrebnadzor. We select the required subject. Click on it and go to the regional site. We go down to the saaaamy bottom and see the addresses and phone numbers:

In addition, Rospotrebnadzor (if you are already registered) must be notified of the changes:
a) change of location legal entity and / or places of actual implementation of activities;
b) change of the place of residence of an individual entrepreneur;
c) reorganization of a legal entity.

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