Registration with the Social Insurance Fund is mandatory for all enterprises that have subordinate employees. Any company will receive a notice from the Fund after the organization is registered. In fact, registration with the Social Insurance Fund is the fourth step in the official introduction of any organization with workers, so you need to know the features of this crucial step and all the important questions that the founders of companies and firms may have.
Each organization is engaged in a peculiar, pre-selected type of activity, therefore, the risk of labor protection may be different. Many do not know, but one of the most important statistics codes, namely OKVED, is necessary in such cases as sectors of the economy where there are various requirements that apply to deductions in favor of employees from their Pay Fund.
All this is necessary so that in the end there is a place from which to cover the costs of sick leave for each employee, as well as for mothers who take care of children. That is why each employee of the enterprise must have a base from which deductions will be made, in fact, this is the social protection of employees, and the employer must take care of it by registering his enterprise with the Social Insurance Fund.
The complexity of the issue of registration with the FSS is due to the fact that the law still does not exactly spell out all the nuances of this case, and many people have quite understandable questions, and many situations require an immediate solution.
Before registering an individual entrepreneur or a company (legal entity), an entrepreneur must decide on his type of activity and become a legal entity legally. At the same time, it must have formed initial capital, which will later become the starting point, and it is also established how many people will be under his leadership.
Required documents
To register with the FSS as an employer, an entrepreneur must first register himself there, and then take care of registering each of his employees - and in without fail That's exactly what our law says.
Moreover, the entrepreneur must make sure that in the work book of each employee there is either an LLC, as an employer, a legal entity is obliged to stock up on fresh forms for the work book
As soon as the entrepreneur has received a notice from the Social Insurance Fund, he must begin to prepare a package of documents for submission to the FSS. By the way, the documents are exactly the same as those that need to be submitted to the Pension Fund of the Russian Federation. After receiving the notice within 10 working days, the entrepreneur submits the application drawn up by him and copies documents of the following types:
- your passport and passports of employees;
- certificates of state registration IP with a dedicated personal number of OGRNIP;
- extracts from USRIP;
- notifications, if any, that the entrepreneur or company has switched to another tax system (patent or simplified);
- notification informing that the legal entity and its employees are registered in pension fund and FFOMS;
- employment contracts for each of the employees;
- forms work books employees.
It is worth noting that if a legal entity neglects its legal obligations and does not comply with the deadlines for registering with the FSS, then the Law provides for the introduction of administrative penalties. The amount of fines for a company can be from 5 to 10 thousand rubles, and this amount for each Fund, if you are not registered with it, therefore it is very important to carry out all registration moments on time.
Actions of the FSS after the application
As soon as the Social Insurance Fund received an application from legal entity and a full package of documents, then he is obliged to notify the entrepreneur about this within five working days, as well as:
- is obliged to register a legal entity as an insurer;
- assign a personal registration number, that is;
- create and send a notice as a policyholder to an individual;
- carry out work on the definition of risk classes in professional field to establish the amount of the insurance rate for mandatory social insurance against accidents that may occur during the performance of work, as well as against occupational diseases that may also occur in such a case;
- create a notice on the amount of insurance premiums for compulsory social insurance against accidents that may occur at work and from occupational diseases.
After the registration of the LLC in the notice of the Social Insurance Fund The following information from all funds should be kept:
The division number and code is assigned once and always remains so.
So, if the employer has not registered his employees with the FSS, then he will pay a hefty fine for this.
- 5,000 rubles if he did not submit documents to the fund within a month;
- 10,000 rubles, if there is no registration action on the part of the employer within a month. The same sizes are charged in case of non-compliance with the rules of registration;
- 20,000 rubles is charged if the employer does not register with the FSS at all for a long time, while continuing to hire employees at this time.
If there are any difficulties associated with registering with the Social Security Fund, then today there are many intermediary agencies that can handle all the nuances of registration for you without taking up your time. But you should not forget that the procedure is mandatory even for a legal entity, if it is still the only one in its company, at least it must register itself.
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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, the entry into the register of IP insurers is referred to in 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 into in electronic format, 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 IP has concluded labor contract with an employee, to register with the FSS, you must submit an application.
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.
| Violation | Amount of the fine | Base |
| Submission of documents for registration of an individual entrepreneur as an employer later than 30 days from the date of conclusion of an employment contract with an employee | 5000 rub. | Art. 26.28 of Law No. 125-FZ of July 24, 1998 |
| Violation of the terms of registration of an individual entrepreneur as an employer for more than 90 days | 10 000 rub. | Art. 26.28 of Law No. 125-FZ |
| Violation of individual entrepreneurs of the general terms of registration in extra-budgetary funds | 500-1000 rub. | Article 15.32 of the Code of Administrative Offenses of the Russian Federation |
| Lack of registration of an individual entrepreneur as an insurer in the FSS in the presence of employees | 10% of the amount of the insurance premium for the entire period of work without registering with the FSS, but not less than 20,000 rubles. | Art. 19 of Law No. 125-FZ of July 24, 1998 |
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.
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Register as individual entrepreneur It will not be difficult even for a person who first encountered such a need. To do this, it is enough to collect a standard package of documents and come to the tax service.
Specialists of the state body will accept a list of necessary papers, and through 5 working days an individual will receive the status of an individual entrepreneur.
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However, registration does not yet give the entrepreneur the right to hire employees. To ensure the operation of the enterprise, you can not do without employees. For this reason, a person who decides to open his own business, which will function only if he is hired work force should prepare, the registration procedure will lengthen.
To formalize employees, the entrepreneur will have to start cooperation with the pension fund and the social insurance fund.
The state lengthens the registration procedure in the presence of employees to guarantee the fulfillment of their rights. The procedure has a number of nuances that you need to know in advance.
The employer transfers a certain amount Money to funds for each hired employee, this is the essence of the social package
Key points
Documentation
Registration of an individual entrepreneur as an employer in the FSS and in other funds without providing the established package of documents is not carried out. Moreover, each institution requires its own set of papers.
So, in order to register with the Social Insurance Fund as an individual entrepreneur, you will need to provide:
- a copy of the TIN;
- extract from USRIP;
- a license, if the activity that the entrepreneur performs requires a license;
- a copy of the employee's passport;
- a copy of the employee's registration;
- a copy of the employer's passport;
- certificate of compulsory pension insurance;
- copy of OGRN;
- a copy of the employer's registration;
- an employment contract concluded with an employee;
- employment record of the hired person.
If a civil law contract is concluded with an employee, it must be registered only with the Pension Fund. Registration with the FSS is not carried out due to the fact that with this type of cooperation it is not required to pay contributions to the Social Insurance Fund.
In all other cases, the entrepreneur must register the employee in all necessary structures.
Entrepreneur must be registered in the funds in a timely manner. Penalties apply for non-compliance with the order. Their size depends on the number of days during which the business owner ignores the rules.
So, if a person has delayed registration for 1-90 days he will have to pay 5 000 rubles. If the period of non-compliance with the rule is longer 90 days, the fine will increase up to 10,000 rubles.
Registration
Having decided to hire the first employee, the entrepreneur must register with the funds as a payer of insurance premiums. The procedure must be performed once. It is not required to notify the funds about the hiring of new employees.
It should be remembered that if the employer dismisses all specialists, this will not relieve him of the obligation to report to the funds. You can interrupt the need only by deregistration.
Having concluded an agreement with an employee, the business owner is obliged to register with the Social Insurance Fund. The action is performed at the place of residence of the entrepreneur.
The law obliges a businessman to register in two types compulsory insurance- for social, insurance in case of temporary disability and in connection with motherhood and insurance against accidents at work and occupational diseases.
The procedure is given 30 days. If the entrepreneur does not have time to complete the action within the prescribed period, he will be fined. Operation lasts 3 days, after which the state body issues a notification with an individual code necessary for making further contributions.
Conditions for registering an individual entrepreneur as an employer in the FSS
The business owner has hired at least 1 employee, he must register with the Social Insurance Fund as an individual entrepreneur. Action must be completed within 30 days after the conclusion of the contract with the employee. The operation is performed on the basis of an application and upon presentation of the required list of documents.
According to the current legislation, an individual entrepreneur as an employer is obliged to pay insurance premiums:
- due to disability;
- on motherhood;
- for trauma.
To go through the registration procedure, you must contact the Social Insurance Fund, located at the place of residence of the entrepreneur.
The government agency must provide:
- application for registration;
- passport of a citizen of the Russian Federation;
- certificate confirming the procedure for passing state registration;
- certificate confirming tax registration;
- copies of work books of employees who carry out activities at the enterprise.
All copies of documents must be certified in in due course. If the entrepreneur decides to submit the originals to the state body, they will be certified by a specialist from the Social Insurance Fund.
The public authority is obliged to complete the registration procedure within 5 days from the moment of receiving a complete set of documentation. When the transaction is completed, the Social Security Fund is required to notify the business owner of the registration.
Required Extras
Status
Registration of an individual entrepreneur as an employer in the FSS will allow the business owner to hire employees to carry out activities in the organization. The basis for recognizing an entrepreneur as an employer is the conclusion of an employment contract or a civil law contract.
The current legislation obliges to submit an announcement to the FSS within 10 days from the moment the employee is hired. For this reason, it is advisable to collect the necessary list of documents in advance. Registration completed on time from 0 to 5 days.
The FSS can immediately provide the Notice to the entrepreneur. Upon receipt of the document, it is necessary to check for correctness of filling.
The paper contains the following information:
- registration code, which is assigned for making payments;
- the amount of insurance rates;
- subordination code of the insured;
- data of the FSS branch to which the entrepreneur is attached.
Business owners who want to hire workers are wondering if it is necessary to register with the FSS? To get an answer, you need to refer to the current legislation.
According to the provisions of regulatory legal acts, an entrepreneur who decides to hire employees to carry out activities in an organization is required to go through the registration procedure as an employer with the FSS.
You can't dodge the action. If the business owner fails to complete the transaction within the specified time, he will be fined in the amount of from 5,000-20,000 rubles. For this reason, action must be taken in a timely manner.
Reporting
FSS reporting must be submitted quarterly. Documentation in paper form must be submitted by the 20th day of the second calendar month following the reporting period.
For electronic documents, the deadline is extended. They can be sent up to the 25th.
In addition, by April 30, it is necessary to confirm the type of activity that the entrepreneur is engaged in. This is necessary to establish tariffs for accidents that may occur at work.
If the business owner does not report data to the FSS, the state body will set maximum tariffs
Timing
An individual entrepreneur as an employer needs to register with the FSS only if the enterprise has hired workers. The action is performed after the conclusion of 1 employment contract.
The term of registration in the fund is not set and depends on the time of the start of cooperation with the employee. The action is performed only once. When hiring a new employee, you do not need to re-apply to the FSS for registration.
Having concluded an agreement with an employee, the business owner is obliged within 10 days apply to the FSS. If the businessman does not have time to complete the action set by the deadline, a fine will be imposed on him. Its size depends on the time of delay and is from 5,000-20,000 rubles.
Penalties
If the entrepreneur ignores deadlines, he must prepare in advance for the fact that the state will impose a fine. Its size starts from 5 000 rubles.
It should be remembered that the amount is not fixed. Its size may vary depending on the circumstances. So, if the business owner refuses to receive the registration of the fund within 90 days after hiring 1 employee, the penalty will be 5 000 rubles.
If the businessman ignores the rule more 90 days, the amount of the penalty will increase up to 10000 rubles.
This amount is not the maximum. Ignoring orders for long term will lead to an increase in the severity of punishment.
Cases when an individual entrepreneur hires an employee have long ceased to be rare. However, not all individual entrepreneurs know that when concluding even one employment contract, it is necessary to register with the Pension Fund and the Social Insurance Fund as an employer. Otherwise, not only fines are possible, but also problems with reporting. In this article, we will tell you in which cases an entrepreneur is obliged to register on his own, and how to do it.
Introductory information
To practice entrepreneurial activity an individual needs to go through the state registration procedure and obtain the status of an individual entrepreneur. For this in tax office a set of documents is submitted at the place of residence. If everything is in order with the documents, then the tax authorities issue a certificate of registration as an individual entrepreneur. This document, in fact, means that the entry about the entrepreneur is made in a special state register - USRIP. Does an individual entrepreneur need to visit the FSS and the FIU after receiving a certificate in order to register there? Let's figure it out.
Registration in IP funds without employees
As you know, the accounting of payers of insurance premiums (including individual entrepreneurs) is carried out by two funds: the PFR and the FSS.
Registration with the FIU
The tax inspectorate independently transfers information about the new entrepreneur to its colleagues from the FIU. They, in turn, are obliged to register the entrepreneur and assign him a registration number. Three days are allotted for this (paragraph 2, clause 1, article 11 federal law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in Russian Federation", hereinafter - Law No. 167-FZ). As a result, representatives of the Pension Fund must send the entrepreneur a document on registration with the FIU as an insurer (paragraph 6, clause 1, 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. motherhood", hereinafter - Law No. 255-FZ).
It turns out that you are not required to visit the FSS and register as an individual entrepreneur without employees. The only exception is the case when the individual entrepreneur wishes to receive benefits for temporary disability and maternity. In this case, he can voluntarily formalize relations with the fund. To do this, the FSS at the place of residence must submit an appropriate application and a copy of an identity document (clause 12 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 conclusion of the contract, submit to the FIU at the place of residence (section III of the Procedure, approved by resolution of the FIU board dated 13.10.08 No. 296p):
- application for registration;
- certificate of state registration as an individual entrepreneur;
- documents proving identity and confirming registration at the place of residence;
- certificate of registration with the tax authority;
- documents confirming that the entrepreneur has employees (for example, an employment or civil law contract).
Registration in the FSS
When concluding an employment contract with an employee, an 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”).
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 work books of hired workers or employment contracts concluded with employees (clause 14 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated October 25, 2013 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
|
Violation |
A responsibility |
|---|---|
|
Violation of the 30-day deadline for registration with the PFR (clause 1, article 27 of Law No. 167-FZ, letter of the PFR dated 07.05.10 No. KA-30-24 / 4871) |
Lateness for up to 90 days entails a fine of 5,000 rubles, violation of the registration period for more than 90 working days is punishable by a fine of 10,000 rubles. |
|
Violation of the 10-day deadline for registration with the FSS (clause 1, article 19 of Law No. 125-FZ). |
Being late for up to 90 days entails a fine of 5,000 rubles, more than 90 days - a fine of 10,000 rubles. |
|
An individual entrepreneur who has concluded an employment contract with an employee carries out activities without registration as an insurer (paragraph 4, clause 1, article 19 of Law No. 125-FZ). |
Collection of a fine in the amount of 10% of the base for calculating insurance premiums “for injuries”, determined for the entire period of carrying out activities without the specified registration, but not less than 20 thousand rubles (paragraph 4, clause 1, article 19 of Law No. 125-FZ). |
|
Violation of the registration period in the bodies of state extra-budgetary funds (Article 15.32 of the Code of Administrative Offenses of the Russian Federation). |
Administrative fine in the amount of 500 to 1000 rubles. |
We also note that in practice there have been cases when units of extra-budgetary funds refused to accept reports for employees with the argument that the individual entrepreneur was not registered as an employer. And this will entail penalties associated with reporting. Finally, the controllers from the funds may have questions about the exact moment the IP hired workers. Consequently, the risk of conducting various checks increases.
Helpful Findings
In addition, we propose to take into account the following conclusions:
- An entrepreneur should register with the funds as an employer only after the conclusion of the first employment contract with the employee. Subsequently, when hiring new employees, it is not necessary to apply to the funds;
- An individual entrepreneur should be registered with the FIU not only when concluding a labor contract, but also in the case of concluding a civil law contract for the performance of work or the provision of services (clause 22 of order No. 296p).
- According to the judges, the funds do not have the right to refuse an individual entrepreneur to accept reports for employees due to the absence of the fact of registration as an insurer-employer (Decree of the Federal Antimonopoly Service of the Moscow District dated October 29, 2013 No. A40-15112 / 13).
If an individual entrepreneur or a person practicing law, a private notary hires assistants, then the formalization procedure changes somewhat. In this case, you will have to register with the Social Insurance Fund precisely as an employer.
Registration with the funds in 2019 is required, despite the fact that the administration of insurance premium functions has been transferred to the Federal Tax Service. The fact is that reports on insurance premiums will have to be submitted not only to the Federal Tax Service, but also to the PFR and the FSS.
What exactly needs to be done, now we'll figure it out. And at the bottom of the page, the reader can download the application form for registering an individual entrepreneur with the FSS as an employer.
Features of registering an individual entrepreneur as an employer
After registering an individual entrepreneur with the IFTS, an entrepreneur does not need to contact the FIU for registration, he receives a registration number as an individual registered as an individual entrepreneur after the IFTS sends his data to the FIU. Then the FIU sends a notification to the entrepreneur by mail, which indicates the registration number of the individual entrepreneur in the FIU. This initial IP number will further indicate when you need to transfer fixed contributions for yourself and indicate in the SZV-M and SZV-STAZH report (for the employer's IP).
But until 2017, an individual entrepreneur with employees had to receive a second registration number from the Pension Fund, confirming his status as an employer. It had to be entered into payment orders for the transfer of taxes and contributions withheld from wages employees, as well as indicate in the SZV-M report. Since 2017, the situation has changed - an individual entrepreneur does not have to register with the FIU as an employer. Such an information message is posted on the official website of the FIU.
You will need to register with the Social Insurance Fund by filling out an application for an individual entrepreneur to the FSS as an employer. Since there are a lot of outdated or invalid forms circulating on the Web, we strongly recommend that you do not waste time and download the application form here on our page. Or contact directly the local branch of the FSS or the Foundation's website, if you know exactly its details.
Registration with this body is necessary, even if an employment contract with an employee is not drawn up, and you have chosen the option of attracting employees using a civil law contract. Then the entrepreneur will make payments in favor of individuals. They will have to withhold and transfer to the personal income tax budget: personal income tax and arrange insurance premiums from the wage fund.
What documents are required
Please note: you must bring to the FSS not the originals, but copies of these documents:
- passports;
- licenses (for licensed activities);
- extracts from USRIP;
- certificates of registration with the tax office;
- an employment or civil law contract with an employee;
- certificates of state registration as IP.
In addition, you will need to fill out an application form for registering an individual entrepreneur with the FSS as an employer. Employees of the FSS, if necessary, will help to fill out this document. You can use the training videos posted on the Internet.
On the importance of meeting deadlines
When working with documents government bodies It is very important to meet the deadlines stipulated by law. An individual entrepreneur must register with the FSS as an employer no later than 30 days from the moment an employment contract was concluded with the employee.
Otherwise, penalties and reputational losses will follow. A fine of 5,000 rubles is imposed for a minor violation of the deadlines, and if the delay lasts more than 90 days, then the amount of the fine is doubled. Up to 10,000 rubles. Not only that, the FSS will still have to pay 10 percent of the amount of payments accrued to employees for the entire period of work, but this fine will be at least 20,000 rubles.
What's next?
What happens after the application is submitted? After 5 working days, the entrepreneur will receive documents confirming registration from the FSS. From the FSS, he will receive a notice that he is registered as an insured, as well as data on the amount of insurance premiums for the OSS.
After that, the individual entrepreneur is obliged to calculate and pay salaries to employees, withhold personal income tax from it, and charge insurance premiums on the amount of these payments. All this is done on a monthly basis within the time limits stipulated by law. It will also require quarterly submission of reports to the FSS and monthly reports to the FIU for employees. At the end of the tax period, it is also necessary to submit a 2-NDFL certificate for your employees to the territorial tax office.
In 2019, the Federal Tax Service also needs to submit a unified social calculation for insurance premiums. This new form report, effective from 01.01.2017. The deadline for submitting the ESS report is quarterly no later than the 30th day of the next month. In 2019, a new ESS report must be submitted within the following deadlines:
- I sq. - May 2, 2019;
- II quarter. - July 31, 2019;
- III quarter. - October 30, 2019;
- IV quarter. - January 30, 2020.
Having officially become an employer, an individual entrepreneur will no longer have to confirm this status. If he decides to liquidate the individual entrepreneur or to dismiss employees, then he will need to contact the FSS again and deregister as an employer. As long as the individual entrepreneur is registered with the FSS as an employer, he is required to submit a report on insurance premiums for injuries.