How to register an individual entrepreneur as an employer. A complete list of documents for registering an individual entrepreneur with the FSS as an employer. Registration in Foms

According to the legislation of the Russian Federation, citizens of Russia, foreign citizens and stateless persons (stateless persons) have the right to engage in individual entrepreneurship on the territory of the state. These subjects have equal rights and responsibilities before the law. An individual entrepreneur can be registered as a performer (employee) and employer. Registration of an individual entrepreneur as an employer takes place in two stages.

Individual entrepreneur - employer

To open an individual entrepreneur, you must submit the following documents to the tax authority:

• passport and its copy;
• taxpayer identification code and its copy,

The process of checking and processing individual entrepreneur documents lasts up to 5 working days. Next, the individual entrepreneur is registered with the Compulsory Medical Insurance Fund and the Russian Pension Fund. If an individual entrepreneur plans to hire employees, he will have to go through a double registration process:

1. The first stage is registration of individual entrepreneurs as a tax payer. Each business entity is required to register with the authorities of Rosstat, Social Insurance, Compulsory Medical Insurance Fund and Pension Fund.
2. The second is registration of an individual entrepreneur as an employer. In addition to insurance premiums for himself, the individual entrepreneur as an employer must also pay contributions for his employees.

Point two was established at the legislative level to regulate the financial and economic processes of the state. According to the regulations governing this rule, an individual entrepreneur must register as an employer with the Social Insurance Fund within ten days from the date of concluding a civil contract with his employees. An individual entrepreneur as an employer is required by law to register with the local authorities of the Pension Fund of the Russian Federation within one month from the date of signing an employment contract between him and his employees.

If registration in the funds when opening an individual entrepreneur is not carried out, then such violations of the law will entail serious financial penalties (from 5 to 10 thousand Russian rubles for each fund in which the individual entrepreneur was “too lazy” to register).

Fund registration process

It is worth saying that an individual entrepreneur can register with the above authorities:

• on one's own. Personally submit all necessary documents to the registration authorities;
• through intermediaries. Today, many consulting companies have appeared that, for a certain amount of commission, will properly carry out the procedure for registering an individual entrepreneur who has the status of an employer.

Registration of an individual entrepreneur with Social Insurance funds as an employer is possible only if the individual entrepreneur submits the following papers:

• Your personal documents and copies:

1. passports;
2. Taxpayer ID;
3. record sheet from the Unified State Register of Individual Entrepreneurs;
4. notifications that the individual entrepreneur has been transferred to the simplified tax system;
5. notifications that the individual entrepreneur was registered with the FPF, FFOMS and received statistics codes;

• employee documents:

1. a copy of the work book;
2. a copy of the employment contract;
3. a copy of the notice that the employee is registered with the Pension Fund of Russia.

The registration process with the Federal Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation will not take more than 10 days. If you decide to turn to third-party organizations for help in this matter, the cost of the service will vary from 2,000 to 4,000 rubles.

Important! Before an individual entrepreneur becomes an employer, he is recommended to carefully study the Labor Code of the Russian Federation so that in case of an unforeseen situation he does not become a hostage to his own ignorance.

Pay special attention to those norms that relate to registering your subordinates with various state social policy bodies. An important issue is also obtaining an IP seal. It is necessary in order to put marks in the work books of hired employees.

If an individual entrepreneur hires employees, he is obliged to take certain actions, including drawing up employment contracts, an order for acceptance and drawing up other important documents. Amidst all this turmoil, it is important not to forget to register as an employer with the social insurance fund.

Legal regulation of the issue

Legislative regulation of this issue is carried out through such legal acts as Order of the Ministry of Labor dated April 29, 2016 with number 202 N, which specifies the procedures for registration and deregistration of legal entities and individuals.

Registration with the Social Insurance Fund

Registration of an entrepreneur as an employer must take place at the regional office of the Social Insurance Fund at the place of registration of the entrepreneur.

Important! The period during which an entrepreneur must register with the social insurance fund when hiring an employee is thirty calendar days from the date of conclusion of the first employment contract.

Application form

The application according to which the fund is obliged to register the entrepreneur as an employer is given in the Order of the Ministry of Labor dated April 29, 2016 with number 202 N. The application form can be downloaded here:

This statement contains the following information:

• Name of the FSS department to which the application was sent;
• Full name of the entrepreneur;
• Registration address of the entrepreneur;
• Applicant's passport details;
• Information about the state Registration;
• The number and date of the first employment contract concluded by the entrepreneur with the employee, as well as the validity period of this contract;
• Address of the place of activity of the entrepreneur;
• Code of type of business activity (needed to establish the size of the insurance tariff);
• Which tax authority is the entrepreneur registered with?

How to apply

An entrepreneur can submit an application for hiring an employee in two ways:

1. During a personal visit to the Social Insurance Fund;
2. By submitting an application electronically through the Public Services Portal.

The list of documents in both cases will be the same and includes the following documents:

• Entrepreneur's application;
• Copy of the individual entrepreneur's passport;
• A copy of the registration certificate;
• A copy of the employment contract concluded with the first employee or the employee’s work book.

Upon receipt of the package of documents, specialists from the social insurance fund register the entrepreneur with the Social Insurance Fund and send him a notification indicating the registration number, as well as the insurance rate assigned to the entrepreneur for his type of activity.

Registration notification can be received in two ways:

1. Personally when an entrepreneur visits the FSS;
2. By registered mail addressed to the entrepreneur.

Registration of an entrepreneur with the Pension Fund of the Russian Federation

When concluding an employment contract with an employee, the entrepreneur registers with the Social Security Fund. There is no need to register as an individual entrepreneur with the pension fund, because upon registration the entrepreneur is automatically registered with the tax authority at his place of residence and with the Pension Fund. To do this, the entrepreneur does not need to take any action. The installation takes place automatically.

What responsibilities do an individual entrepreneur have when formalizing an employment relationship with an employee?

When concluding a trade agreement with an employee, the entrepreneur is required to submit the following declarations for employees:

Declaration	Frequency of delivery	Body to which the report is submitted
Average headcount	Once before January 25 of the following reporting year
Calculation of insurance premiums	Quarterly
Form 4-FSS	Quarterly	Social Insurance Fund
Calculation of 6-NDFL	Quarterly
2-NDFL certificates for each employee	Annually
	Monthly
SZV-STAZH	Annually	Pension Fund at the place of residence of the entrepreneur

In addition to submitting declarations, the entrepreneur is obliged to pay to the Federal Tax Service Inspectorate:

• Personal income tax on employee income;
• Insurance contributions for compulsory pension insurance;
• Insurance premiums for compulsory health insurance;
• Insurance premiums against accidents and professional Diseases;
• Social insurance contributions (for disability and in connection with maternity).

Tariff of insurance premiums for injuries

When registering an entrepreneur as an employer, the fund not only assigns a registration number and registers it, but also sets the amount of the insurance tariff.

Important! The insurance rate can be set in the range from 0.2 percent to 8.5 percent. It is established depending on the code of the type of entrepreneurial activity of the individual entrepreneur specified during registration.

The entrepreneur is not required to confirm the type of activity. This obligation is established only for legal entities. And for an entrepreneur, the fund sets a tariff based on OKVED specified in the Unified State Register of Individual Entrepreneurs.

Material publication date: 01/18/2019

Last update: 06/04/2019

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

What functions does the FSS perform?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Step 2: Contact the FSS

Step 3: Receive registration notification

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

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

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

In this case, the procedure will be as follows:

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

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

Step 2: Fill out the electronic application

Step 3: Wait for the results of the application review

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

The maximum period within which it is necessary to submit the specified application to the Social Insurance Fund is thirty days:

From the date of conclusion of the contract with the first employee;

From the date of conclusion of the relevant civil law contract.

The application is sent to the FSS on paper or in the form of an electronic document.

According to paragraph 11 of the Procedure, individual entrepreneurs who have entered into an employment contract, in addition to the application, submit:

A copy of the individual entrepreneur's passport;

Copies of work books or employment contracts (at the individual entrepreneur’s choice).

Entrepreneurs who have entered into a civil contract, along with the application, submit:

A copy of the individual entrepreneur's passport;

A copy of the relevant agreement.

If the above documents are not presented by the individual entrepreneur personally, but by his representative, then a power of attorney or other document confirming the right to submit documents on behalf of the entrepreneur should be attached to them.

After 3 working days, the FSS is obliged to:

Assign a number and code to the policyholder;

Enter information into the register of policyholders;

Issue a notice of registration as an insured;

Determine the class of professional risk and notify about the amount of insurance premiums;

Send the policyholder a notification about the registration actions taken, as well as information about the amount of contributions.

If an entrepreneur begins to engage in a business that requires additional labor, it is necessary to register with the Social Insurance Fund and the Pension Fund of the Russian Federation. The stages of this process are quite complex and contradictory, since there are no clear legislative guidelines regarding their implementation.

An enterprise does not always need additional strength at the initial stages, however, as it develops, there may be a need to open additional branches or simply increase production volumes, and then the owner comes to an appropriate decision.

However, you need to be aware of:

• That a new status means new responsibilities;
• The employer must report to non-departmental funds and the tax office;
• Pay other insurance fees;
• In addition, this is an additional visit and communication with various regulatory organizations, and payment of a fine for failure to comply with legal requirements.

Important: but after signing the first employment contract with an individual, the entrepreneur is obliged to register as an employer as soon as possible.

This is necessary for the reason that he has obligations to pay additional fees for insurance of the employee against accidents and occupational diseases.

Rules for registering an individual entrepreneur as an employer and taxation features - in this video:

Legislative framework

In matters of the entrepreneur-employer, it is necessary to regulate several legislative acts:

• First of all, this is Federal Law No. 167 of 2001, it contains definitions of what an insured and insured persons are, insurance risks and rules for registering with the Social Insurance Fund;
• Resolution of the Pension Fund Board of 2008 No. 296;
• Art. 15.32 of the Code of Administrative Offenses regarding liability for late registration procedures; in addition, liability is indicated in Federal Law No. 212.

Article 15.32. Violation of the registration period established by the legislation of the Russian Federation on compulsory social insurance

Violation by policyholders of the registration period established by the legislation of the Russian Federation on compulsory social insurance with the bodies of state extra-budgetary funds –
shall entail the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles.

If an employment agreement is not drawn up

The formation of informal labor relations occurs very often, since this can be beneficial to both parties, for example, the employer does not need to report on time and make various types of payments, and the employee can at this time receive any government social benefits and, in parallel, a salary as an additional income.

Also, the employee may simply agree to such conditions in the hope that the place will be his, and wages will be higher due to the lack of deductions.

However, over time, this attitude towards official employment has undergone fundamental changes - workers have a direct motivation to receive a “white” salary, plus the manifestation of interest on the part of workers in official employment is beneficial for the state in the form of financial revenues.

In addition, there are penalties for participants in illegal actions, in particular employers:

• A fine of 2,000 – 5,000 rubles is imposed due to violations of labor protection requirements;
• Lack of special assessment results is fined in the amount of 5,000 -10,000 rubles;
• Admission of an employee to the workplace without prior instruction and certification 15,000 – 25,000 rubles;
• Failure of an employee to have special protective equipment; a fine of 20,000 – 30,000 rubles;
• Repeated offenses entail a fine of 30,000 - 40,000 rubles or suspension of activities for up to 3 months.

Important: it is necessary to remember that violations regarding labor relations entail a violation of the requirements of 4 Codes at once - Tax, Labor, Criminal, Code of Administrative Offences.

An employee who agrees to work for a salary in an “envelope” faces liability in the amount of 5,000 rubles.

Instructions for starting activities in a new status

So, official employment is beneficial for everyone, then before you start registering personnel, you need to develop tactics.

Application form for registration with the Pension Fund.

Rules of interaction

It is necessary to think through every step of cooperation and create a sample agreement that will include the following points:

• The term of cooperation is unlimited or there will be a framework;
• Responsibilities of each employee;
• Operating mode – schedule option. you will learn what a flexible work schedule is;
• Systems of remuneration and motivation of personnel;
• Organization of protection;
• Payroll options.

In addition, it is important to pay attention to the personnel selection process - interview, probationary period, certification. Find out how employee workplace certification is carried out.

Search for employees

This stage can be performed in accordance with your requirements and wishes:

• On websites and employment exchanges;
• As a protégé;
• By studying advertisements and the press.

Conclusion of an agreement

After selecting an employee, it is necessary to conclude an employment agreement with him, the template of which has already been prepared; in addition, it should be remembered that a civil law agreement can also be concluded.

At the same time, it is necessary to comply with the legal requirements regarding the terms of employment, remember that even during the probationary period, the employee must be registered and receive identical rights and guarantees to the rest of the staff.

In addition, it is necessary to act in relation to employees in accordance with the requirements of the Labor Code of the Russian Federation, provide documentation in a timely manner, hire and fire in accordance with all requirements, issue sick leave and vacation pay.

Registration as an employer

To obtain employer status, you must obtain registration documents from the tax office, but you do not need to contact the Pension Fund, but you should contact the Social Insurance Fund yourself.

Creating rules for storing personnel documents

Many personnel documents relate to strict reporting forms, so their proper storage is the key to order and the availability of all necessary documents at the right time.

Important: personal documents of employees are stored only in paper form in special folders in a designated place, and storage deadlines and rules must be observed.

What should a HR specialist be like?

Such a specialist must have all the necessary data, he must be specially trained and know the rules for handling documents, and he must be appointed as a responsible person by a separate order for the enterprise.

Stages of registration in various authorities

After hiring the first employee, you must apply within a month to register an individual entrepreneur as an employer and submit the necessary documents; he will receive a response and new documents within 5 days from the date of application.

Important: if an electronic signature previously existed, it must be changed so that it bears the signature of the Pension Fund.

It is necessary to register with the Social Insurance Fund separately, and the deadlines have been reduced to 10 days from the date of conclusion of the first contract. The documents are similar when applying to the Federal Tax Service, the time frame for obtaining a certificate is 5 working days.

Application for registration with the FSS.

To apply to the Federal Tax Service, you must prepare:

• Information about individual entrepreneur registration;
• Entrepreneur's passport;
• Employment contract with the employee.

You need to bring to the FSS:

• Certificate of registration of individual entrepreneur;
• Employer's passport;
• Employee's work record.

If the type of activity is licensed, it may be required. The application is drawn up in accordance with the form approved by the government and consists of 13 points:

• 1 – 3 points are reserved for personal information of the employer;
• Point 4 is intended for the registration number of the individual entrepreneur;
• Point 5 must be completed only if you have licenses;
• In addition, you must indicate the code of the tax authority and OKVED;
• Personal signature of the applicant.

So after:

• Drawing up an employment contract;
• Conducting briefings;
• Drawing up an order;
• Registration of a work book;
• Collecting a package of documents and writing an application.

It is necessary to contact the relevant departments.

Conclusion

An entrepreneur as an employer is the responsible person for taking appropriate actions in relation to an employee, the implementation of which requires compliance with all norms, rules and requirements.

How to register an individual entrepreneur with the Pension Fund of the Russian Federation - see here: