When registering an individual entrepreneur or LLC in 2018 tax office itself sends data about you to extra-budgetary funds: about individual entrepreneurs to the Pension Fund (PFR) and FFOMS, about the organization - to the PFR, FFOMS and FSS. Thus, you are automatically registered with insurance funds as an individual entrepreneur or organization. You will then receive a notification about this by mail with a registration number.
BUT if you plan to hire workers or have already hired them, then the LLC must once again register with the Pension Fund of the Russian Federation + also with the Social Insurance Fund, but independently and as an employer, and for individual entrepreneurs only with the Social Insurance Fund.
Thus, if you have entered into an employment, copyright or civil law agreement with an employee (contract agreement, one-time work, etc.), the subject of which is the performance of work and the provision of services, then you must register as an employer:
1) To the Pension Fund- within 30 days from the date of signing the first such agreement.
2) In the FSS- within 10 days from the date of signing the first such agreement.
Violation of the established deadline will result in a fine of 5,000 rubles.
For violation of the deadline by more than 90 days - 10,000 rubles.
Necessary documents for an individual entrepreneur
Required documents (originals and copies):
- Application for registration as an employer:
Voluntary registration with the Social Insurance Fund
An individual entrepreneur can also register with the Social Insurance Fund for himself in order to receive benefits in connection with maternity and temporary disability. At the same time, the contribution from July 2017 is 2,714 rubles. per year (minimum wage 7800 rubles * 2.9% * 12 months).
Reporting on these contributions has now been cancelled.
Required documents for registration:
Application for voluntary registration with the Social Insurance Fund under the OSS program in case of temporary disability and in connection with maternity ()
Passport (copy) and TIN (copy)
Certificate of state registration IP (copy)
A copy of the license (if certain types activities)
Since 2017, the administration of insurance premiums has been transferred to the Federal Tax Service, except for contributions for injuries and occupational diseases, which remained under the control of the Fund social insurance(FSS). Taking this into account, any entrepreneur hiring staff is required to register an individual entrepreneur with the Social Insurance Fund as an employer.
Such registration implies a specific process, which always gives rise to many questions, including the question of how to find out the registration number in the FSS using the TIN? In our article we will talk about how to register an individual entrepreneur as an employer in 2019.
An entrepreneur who has subordinate employees is obliged to register as an insurer if the following circumstances arise:
- the employee became temporarily disabled;
- the employee went on maternity leave;
- a traumatic incident occurred as part of production activities or if an employee became ill at work.
The activities of the Social Insurance Fund are regulated by the state budget code, the corresponding federal law and other regulations. It is intended to provide compulsory insurance for citizens.
In most cases, individual entrepreneurs must register with the Social Insurance Fund. However, the legislation has certain subtleties and nuances that regulate in which cases it is necessary to go through this procedure. They also describe the responsibilities of an individual entrepreneur registered with the Social Insurance Fund.
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To register an individual entrepreneur with the FSS, you need to collect a certain amount. The application must be submitted within the period established by law. Otherwise, the entrepreneur will be fined in the amount of 20 thousand rubles.
Basic moments
According to current legislation, individual entrepreneurs with hired employees must register with the Social Insurance Fund. If you don’t have them, you don’t need to register with the Social Insurance Fund. Please note: you need to register with the Social Insurance Fund even if you have entered into a civil 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 of 5000 rubles.
The amount will increase up to 10,000 rubles, if the delay is more than 90 days. Those who carry out activities without registration will need to pay 20,000 rubles.
To register, you need to submit:
- statement;
- IP passport;
- OGRNIP;
- extract from the Unified State Register of Individual Entrepreneurs;
- employee's work book;
- power of attorney (when applying to the Social Insurance Fund through a proxy).
Upon completion of registration, you will receive a registration certificate, which will indicate the number, subordination code, insurance rate and details of the registering branch of the Social Insurance Fund
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. Only after this can you go to the Social Insurance Fund and register as an employer.
It is worth noting that registration with the Social Insurance Fund is 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 government services?
In the FSS individual entrepreneur undertakes to make contributions for each employee. Thus, it is impossible to avoid registration. On the contrary, if you evade, sanctions will be imposed on you.
The registration procedure only needs to be completed once - when hiring the first employee. Registration takes place in accordance with those contained in Unified register information.
Registration procedure (if all necessary documents) takes about 10 minutes. Next, the entrepreneur receives a notification about inclusion in the FSS database. After this, he must make payments by the 15th day after the reporting month. When registering a new employee, you will also need to submit copies of the work record book.
What is important for the client to know
If you enter into an agreement with employees, you must register with the Social Insurance Fund as an employer. If this requirement is not met (or the registration deadlines are violated), administrative responsibility in the form of fines. Their size depends on the degree of violation of the requirements established by law.
In this way, the state is trying to protect employees and provide them with guaranteed payments in the event of an insured event.
- temporary disability;
- industrial accident;
- occupational diseases;
- birth of a child.
At the same time, 255-FZ and 125-FZ provide compulsory insurance in the Social Insurance Fund of hired workers.
The deadline for submitting documents for registration of an individual entrepreneur as an insurer is also 10 working days, starting from the moment of concluding an employment contract with the first employee. Please note: the above requirement applies to all business entities, including those that apply special tax regimes.
An application submitted at the place of registration of an individual entrepreneur is the basis for registration with the Social Insurance Fund and Pension Fund. A package of documents must also be submitted along with the application.
Samples and standards
After receiving a certificate of state registration as an employer, the entrepreneur needs to register with extra-budgetary funds.
These include:
- Pension Fund;
- MHIF.
The procedure consists of two stages: first individual registers as an individual entrepreneur, and then registers as an employer and policyholder.
To register with the Social Insurance Fund, you need to fill out the appropriate application. Its sample can be downloaded on the official portal of the fund. However, the application may be rejected if it does not comply with the standards.
To prevent this from happening, you must follow the sequence below in filling out this application:
- The month must be written in words.
- Full name of the FSS recipient.
- The passport data indicates: full name, registration address, contact phone number, name, series, number and date of issue.
- The name of the person who carried out the registration, its registration number and date.
- Information on employment contract.
- Full information about the type of occupation and services provided.
- Data on registration as a taxpayer (in “11” column).
- Bank name and account.
- The following indicates the number of monthly deductions.
- Method of obtaining documents.
Entrepreneurs engaged in licensed activities will also need to fill out the fifth column.
All applicants must complete the document in block letters no empty cells
Requirements for the list of documents for registering an individual entrepreneur with the Social Insurance Fund as an employer
In addition to the application, the list of documents for registering an individual entrepreneur with the Social Insurance Fund as an employer includes:
- certificate of assignment of OGRNIP;
- certificate of registration with the Federal Tax Service;
- 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 individual entrepreneur.
To apply, you need to take your entrepreneur's passport with you. A copy of it is submitted along with other documents. If you are acting through a representative, he must take with him a notarized power of attorney and a passport. Please note: for individuals, the list of required documents may be expanded. When submitting copies, you must 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. To cooperate competently with government agencies and your employees are recommended to study the Labor Code of the Russian Federation and 129-FZ. You also need to create your own stamp - it will be affixed to work book every employee.
To register you will need copies of:
- passports of individual entrepreneurs and their employees;
- TIN (both entrepreneur and employees);
- certificate of state registration of individual entrepreneurs with OGRNIP;
- extracts from the Unified State Register of Individual Entrepreneurs;
- notifications about transfer to another taxation system;
- messages about registration with the Pension Fund and the Compulsory Medical Insurance Fund of the entrepreneur and employees;
- work records;
- work record forms.
Reports and responsibility
Responsibility for delays in registering an individual entrepreneur as an employer is regulated by Art. 14.25 Code of Administrative Offenses of the Russian Federation. If malicious intent is proven, the amount of the fine may be increased.
An individual entrepreneur will be fined if:
- missed the registration deadline by a month 5000 rubles;
- overdue for more than three months 10,000 rubles;
- registration has not occurred, and the individual entrepreneur is still hiring new employees - the amount of the fine is 10% from accrued contributions, but cannot be less 20,000 rubles.
Individual entrepreneurs registered with the FSS submit reports in Form 4-FSS. The registration form can be obtained from the institution's administration. You can submit reports yourself, by mail or through a courier (representative). The most important thing is to comply deadlines. Reporting must be submitted by the 20th in paper form or by the 25th in in electronic format.
Collection 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 duration and the presence of malicious intent.
So, if an individual entrepreneur has not submitted a package of documents within a month, he will be fined 5000 rubles. In case of delay by more than 3 months you will need to pay 10,000 rubles.
Individual entrepreneur after registration labor relations even with one employee must pay insurance premiums to extra-budgetary funds. Further social insurance coverage for employees depends on these payments. Therefore, a businessman is obliged to register with the Social Insurance Fund (SIF) and receive the relevant documents. In this article we explain the procedure for registering with the fund and its pitfalls.
What regulations govern the registration of individual entrepreneurs in the Social Insurance Fund as an employer?
Besides general provisions Article 84 and paragraph 6 of Article 430 of the Tax Code (TC) of Russia, inclusion in the register of individual entrepreneurs is discussed in the regulations presented in the table.
Do I need to pay a fee for registering an individual entrepreneur with the FSS?
There is no fee for registration with the Social Insurance Fund. However, individual entrepreneurs need to submit a report to the social insurance fund in form 4-FSS.
If a businessman reports to a government agency 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 over the past period through various accounting systems in electronic form, then the report is submitted no later than the 25th of each month at the end of the reporting period.
Important! Social insurance must be notified of your activities and their results in any case, even if the entrepreneur has terminated all employment relationships with employees, but has not deregistered from the Social Insurance Fund. The accounting documents will be zero.
Until 2017, an individual entrepreneur who hired employees was also required to independently register as an employer in Pension Fund RF. Now this information is transferred to the Pension Fund by the tax service.
What documents to submit to the Social Insurance Fund to register an individual entrepreneur as an employer?
Can’t figure out how an individual entrepreneur can register with the Social Insurance Fund as an employer? Everything is quite simple. After the individual entrepreneur has concluded an employment contract with the employee, an application must be submitted to register with the Social Insurance Fund.
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 confirming the beginning of the employment relationship with the employee. Instead of an employment contract, a copy of the work record book will do.
The service will relieve the entrepreneur from paperwork. Specialists will take care of accounting, including submitting 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 a contractor, only a copy of the entrepreneur's passport and a copy of the civil agreement are submitted to the fund.
Application to the Social Insurance Fund for registration of an individual entrepreneur as an employer
So, how can an individual entrepreneur register with the Social Insurance Fund as an employer? You can submit your application in person or through your representative, for whom you will need to issue a power of attorney.
When filling out, please indicate:
- date;
- Name of the FSS body;
- Full name, residence address and contact details of the businessman;
- information about his passport;
- information about the number of registration certificates and registration with tax authorities;
- the actual address of the business and its registration address;
- necessary licenses (if any);
- prisoner data labor agreements(their details will be the number and date of compilation);
- individual entrepreneur's bank account number;
- date of settlements with employees under the employment contract.
Similar data is entered on the portal as an employer.
Deadlines for registering an individual entrepreneur as an employer in the Social Insurance Fund
How long does it take to register an individual entrepreneur as an employer with the Social Insurance Fund? 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 deadline, then the individual entrepreneur will be charged a fine of 5 to 10 thousand rubles, depending on the missed period.
The table below shows fines for missing deadlines or failure to submit an application to the Social Insurance Fund to register an individual entrepreneur as an employer.
| Violation | Amount of fine | Base |
| Submission of documents for registration of an individual entrepreneur as an employer later than 30 days from the date of concluding an employment contract with an employee | 5000 rub. | Art. 26.28 of Law No. 125-FZ of July 24, 1998 |
| Violation of the deadlines for registering an individual entrepreneur as an employer for more than 90 days | 10,000 rub. | Art. 26.28 of Law No. 125-FZ |
| Violation of the general deadlines for registration of non-budgetary funds by individual entrepreneurs | 500-1000 rub. | Article 15.32 of the Code of Administrative Offenses of the Russian Federation |
| The individual entrepreneur does not have registration as an insurer in the Social Insurance Fund if he has employees | 10% of the amount of the insurance premium for the entire period of work without registration with the Social Insurance Fund, but not less than 20,000 rubles. | Art. 19 of Law No. 125-FZ of July 24, 1998 |
Don’t have time to register with the Social Insurance Fund or keep track of reporting deadlines? The Glavbukh Assistant service specialists will do this for you. Accountants will correctly calculate how much an individual entrepreneur will pay in insurance premiums and submit documents to the Social Insurance Fund on time.
Do individual entrepreneurs need to register with the Social Insurance Fund 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 follows the same scheme as for individual entrepreneurs with employees.
Registration of an individual entrepreneur with social insurance is only necessary if the entrepreneur wishes to receive sick leave payments in the future. The law does not oblige you to do this. It is also necessary to notify social insurance if the employee is employed not under an employment contract, but under a GPC agreement (civil law nature).
To register an individual entrepreneur without employees, you need to submit to the Social Insurance Fund:
- Application on form No. 108n
- Copy of passport
- 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 working days. After this, social insurance issues the entrepreneur a registration number and code, information about the individual entrepreneur is entered into the register of policyholders, and the amount of monthly insurance premiums is determined.
Registration of an 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 in person to get the documents, or wait until they are sent by Russian Post.
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