Not all business entities must go through the procedure of notifying the Social Insurance Fund about acquiring individual entrepreneur status. This obligation is not provided for by the provisions of the Law of July 24, 1998 No. 125-FZ or the Law of December 29, 2006 No. 255-FZ. Registration of an individual entrepreneur with the Social Insurance Fund as an employer is necessary only in situations where he has hired employees with whom employment contracts have been concluded.
Why register with the FSS
Those merchants who, in the course of their activities, have obligations to pay insurance premiums must notify the Social Insurance Fund about the appearance of a new employer in the region under its jurisdiction. Notification is realized through filing an application. Cases when registration of an individual entrepreneur as an employer (2017) with the Social Insurance Fund is mandatory:
- The individual entrepreneur uses hired labor in its activities; labor agreements have been concluded with members of the work team.
- A civil law transaction is being implemented, as a result of which the individual entrepreneur has obligations to calculate and transfer insurance premiums.
When notifying the Funds, it is necessary to comply with the deadlines for registration of the individual entrepreneur with the Social Insurance Fund. In 2019, the deadline for submitting documents is no later than 30 calendar days after the conclusion of the designated contracts. After completing registration activities, the entrepreneur has the status of not only an insured in the Social Insurance Fund for disability, but also an insured for contributions from accidents. Submission of additional documents to government agencies is not required. To notify funds, only a statement is drawn up.
Algorithm of actions for notifying the FSS
In order for an individual entrepreneur to be registered as an employer with the Social Insurance Fund, the application must be prepared in writing. The template for the application document is taken from the Administrative Regulations (Appendix 2), which was put into effect by the Order of the Ministry of Labor dated October 25, 2013. The nuances of the phased implementation of registration activities are recorded in the Order of the Ministry of Labor dated April 29, 2016 No. 202n.
When using an electronic document management system with the Social Insurance Fund, registration of an individual entrepreneur as an employer in 2019 (statement of obligations to pay insurance premiums) can be implemented by sending an electronic version of the signed form. This Order provides for the submission of an application with the following attachments:
- a copy of the entrepreneur's passport pages;
- copies of employment agreements with employees.
To do this you need to do the following:
1. Go to the website http://www.gosuslugi.ru/ and log in or register.
2. Click on the “Service Catalog” tab.
3. Click on the “Authorities” tab.
4. Select “Social Insurance Fund of the Russian Federation”.
5. In the “Territorial bodies and subordinate organizations” tab, select “Government institution – Primorsky regional branch of the Social Insurance Fund of the Russian Federation.”
6. Select “Registration of policyholders who have entered into an employment contract with an employee.”
7. Select “Registration with the Social Insurance Fund of the Russian Federation as insurers of individuals who have entered into an employment contract with an employee” and click on the button “ Get a service».
8. Fill out the form to receive the service.
Scanned (photographed) documents are attached page by page, i.e. each sheet in a separate file (copy of passport, copy of employment contract or work book of the first hired employee).
Responsibility
For violation by an individual entrepreneur of the deadline for registration with the Federal Social Insurance Fund of the Russian Federation as an insurer, the legislation of the Russian Federation on compulsory social insurance provides for liability in the form of a fine, the amount of which depends on the number of days of delay (clause 1 of Article 19, Article 26.28 of Law No. 125-FZ):
- up to 90 calendar days inclusive – 5,000 rubles;
- for more than 90 calendar days – 10,000 rubles.
In addition, it is possible to bring him to administrative responsibility in the form of a fine in the amount of 500 to 1,000 rubles. on the basis of Art. Art. 2.4, 15.32 Code of Administrative Offenses of the Russian Federation.
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.
An entrepreneur engaged in private practice or any other legal work activity can work for himself and at the same time provide jobs under an employment contract.
To start your own business, in accordance with the law, a future individual entrepreneur must submit the following package of documents to the INFS at the place of registration of his private activity or practice:
- original and copy of identification document - passport;
- original and copy of taxpayer identification code;
- an application for state registration of an individual entrepreneur written in the appropriate form;
- an application written in the appropriate form for the transition to a simplified taxation system (STS);
- receipt after payment of the state fee.
Documents will be checked and a certificate will be issued within 5 working days. Then you need to register an individual entrepreneur with the Pension Fund of the Russian Federation and the Federal Compulsory Health Insurance Fund.
Registration of an individual entrepreneur in 2019 as an employer who plans to hire employees under an employment contract entails a double process:
- Registration of an individual entrepreneur as a taxpayer - MHIF, Pension Fund, Social Insurance Fund and Rosstat.
- Registering an individual entrepreneur as an employer because in this case the entrepreneur will pay mandatory payments not only for himself, but also for his employees.
According to established legislation, within 10 days after concluding a civil contract with employees, an individual entrepreneur is required to register as an employer. An entrepreneur must register with the Pension Fund of the Russian Federation as a provider of work within a month from the date of concluding an employment contract with employees.
Otherwise, failure to register for relevant activities is punishable by material penalties from 5,000 to 10,000 rubles. for each fund where the employer is not registered.
In this case, it does not matter at all under which contract the employee works for you - labor or contract (civil law).
It is enough to submit registration documents once, when hiring the first person, and all subsequent ones do not need this procedure.
If you then fire all your employees, you will either have to be deregistered or continue to submit quarterly reports to the funds. A previously issued electronic signature must be restarted after registration with the Pension Fund and the Compulsory Medical Insurance Fund as an employer.
Registration with the Pension Fund of Russia
When hiring employees, you will have to register again with the territorial body of the Pension Fund. The application must be submitted within 30 calendar days from the date of conclusion of the contract with the employee.
Certified copies of the following documents are attached to this application:
- certificate of state registration as an individual entrepreneur - OGRNIP;
- certificate of registration with the tax office - TIN;
- license to conduct a specific type of activity - if available;
- passport or other identification document;
- a contract concluded with an employee - only when hiring the first employee, and then not necessary.
The territorial office of the Pension Fund of Russia will register you within three days. Then a notification will be sent to your actual place of registration that the registration was successful. The document will indicate your individual entrepreneur number as an employer, with the help of which you will pay the corresponding mandatory contributions.
For violation of the deadlines for submitting a package of documents, a material penalty in the amount of 5,000 rubles is applied. If the violation lasted more than 90 calendar days, the fine increases to 10,000 rubles.
Registration in the Compulsory Medical Insurance Fund
The employer is also required to re-register with the Compulsory Health Insurance Fund. But this happens without the participation of the entrepreneur, because after registration with the Pension Fund, the documents are submitted to the Compulsory Medical Insurance Fund and everything happens almost automatically. The procedure is carried out based on the information you submitted to the previous fund.
Registration in the FSS
Registration must take place in the territorial body of the Social Insurance Fund at the place of residence of the individual entrepreneur, but according to two types of OSS (compulsory social insurance):
- OSS in case of temporary disability due to maternity.
- Environmental protection in case of accidents and occupational diseases related to the employee’s activities.
It is also necessary to register within 30 calendar days after the conclusion of the contract, if it contains clauses on the payment of insurance premiums. The application is submitted to the territorial office of the Social Insurance Fund at the place of residence on one of the forms:
- From Appendix No. 2 of the Administrative Regulations, approved by Order of the Ministry of Labor and Trade No. 574 - when drawing up an employment contract.
- From Appendix No. 2 of the Administrative Regulations approved by Order of the Ministry of Transport and Industry No. 575 - when drawing up a civil contract.
If there is no clause on insurance compensation in any of the contracts, you do not need to register with the Social Insurance Fund.
Copies of the following documents are attached to the application:
- OGRNIP;
- work book of the first employee;
- a certificate from a financial institution confirming the opening of an account;
- IP passport.
Registration is completed within 3 working days. A notification arrives after registration with a number for payment of the corresponding mandatory payment. Penalties for late submission of documents are exactly the same as in the case of the Pension Fund.
If you register with an extra-budgetary fund, you may be fined 500 or 1,000 rubles.
If you deregister and then rehire employees, you will have to register again.
At the moment, the government is reviewing some forms and deadlines for submitting documents when registering individual entrepreneurs with the Social Insurance Fund, Pension Fund and Compulsory Medical Insurance Fund. Therefore, pay close attention to changes in this area. Perhaps things will become more complicated or easier. But in any case, registration is now mandatory and occurs according to the schemes described above. For ignoring, a considerable financial penalty is imposed, which only increases with the length of time missed.
Important: as reported by regional branches, starting this year, the Pension Fund is only registering citizens who, of their own free will, have entered into legal relations with another individual or legal entity under compulsory pension insurance. This also includes the payment of mandatory insurance contributions for a funded pension. That is, the Pension Fund does not independently register employers, but does this on the basis of data received from the tax office.
Registration of individual entrepreneurs in the FSS (Social Insurance Fund) in 2019 is clearly regulated by Russian legislation.
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If there is a hired staff, each entrepreneur is obliged to pay contributions for them in the established amount, otherwise a fine cannot be avoided.
Without exception, all individual entrepreneurs who plan to use hired workers in their activities must register with the Social Insurance Fund.
During the registration process, entrepreneurs have many questions, which leads to complexity in the procedure. Let's take a closer look at the registration mechanism.
Required information
To be able to start a business, individuals must undergo the registration procedure in order to obtain status.
To do this, you need to contact the territorial representative office of the tax authority. Then you need to visit the Social Security Fund as an employer.
The procedure for registering with the Social Insurance Fund is a complex process.
In 2019, Russian legislation does not provide for any requirements or recommendations on this issue. There is also no information about exactly how to act in specific situations.
Registering a sole trader as an employer is a key step that cannot be ignored.
For the registration process you need to know:
- the period given for this procedure;
- required list of documentation;
- rules for submitting an application to the territorial representative office of the FSS;
- possibility of registration using the State Services portal.
Individual entrepreneurs will make contributions to the territorial representative office of the FSS for each of their direct hired workers.
What you need to know
A private entrepreneur who has a hired employee must register with the Social Insurance Fund as an employer.
Upon completion of the setup, they are assigned a registration number, which is displayed when making payments on bills.
Registration with the Social Insurance Fund department is needed only 1 time - during the first working process. This is not necessary for subsequent appointments.
The registration procedure in other extra-budgetary funds occurs according to the information that is displayed in the Unified Register and transmitted to tax officials.
During the hiring process, an entrepreneur must:
- Request from the applicant a statement regarding employment, which is drawn up in writing by hand.
- Get it from the worker, and in its absence, start it.
- Make copies of the completed pages of your passport, identification code and compulsory insurance policy.
- To sign an agreement.
- Issue the appropriate Order.
- Place the appropriate checkmark in .
After receiving the status of an employer, an entrepreneur must keep a report regarding his hired staff of workers with the tax authority.
An entrepreneur must come to the FSS office with all the necessary documentation.
The authorized person enters all the necessary information into the database. After 10-15 minutes you will be notified that entries have been made.
In addition, you will be provided with a registration number and details for making contributions for your workers.
A private entrepreneur has many responsibilities as a direct employer. For example, you need to make monthly payments to the territorial representative office of the Social Insurance Fund.
Contributions must be made no later than the 15th of each month. Additionally, for each hired worker, you must provide copies of work records to the Social Insurance Fund.
To obtain the status of an individual entrepreneur, a Russian citizen must:
- Make a choice in favor of one of the areas of work that complies with Russian legislation.
- Collect the necessary start-up capital (depending on the type of activity).
- Decide on the required number of hired workers, and whether they are needed at all.
- Collect the necessary documentation.
- Complete the mandatory procedure at your place of residence.
Upon completion of the standard mechanism, the citizen receives the status of an individual entrepreneur.
What is the purpose of the procedure?
If they have a hired staff, all entrepreneurs must register with the Social Insurance Fund.
This gives them the legal right to be an employer. In addition, you need to take into account that you need to pay contributions for different types of insurance for employees.
Legal regulation
The main regulatory documents are considered to be and, which reflect the need for registration of individual entrepreneurs with the Social Insurance Fund.
In addition, additional legislative acts are considered to be:
In case of violation of Russian legislation on the issue of registration with the territorial branch of the Social Insurance Fund, individual entrepreneurs face a fine in accordance with Federal Law No. 125.
Registration of an individual entrepreneur in the Social Insurance Fund as an employer in 2019
The Social Insurance Fund is an extra-budgetary institution that was formed to provide social insurance to all Russian citizens without exception.
According to Russian legislation, entrepreneurs are required to register with the Social Insurance Fund if:
- they signed an agreement with employees;
- they signed that they must make payments for insurance.
Registration is not necessary only in situations where individual entrepreneurs do not have hired workers.
When all hired workers are fired, the entrepreneur is deregistered with the Social Insurance Fund, otherwise there will be no fine anyway.
If the individual entrepreneur is not deregistered, he will have to pay a monthly fee of 1 thousand rubles for a report that was not provided.
Individual entrepreneurs are subject to voluntary registration at the FSS representative office both as an employer and as an insurer.
Video: registration of individual entrepreneurs, simplified tax system, Pension Fund of Russia, Social Insurance Fund, statistics codes
There are often situations when an entrepreneur has workers who are not officially employed.
In fact, this is beneficial, since there is no need to pay the required contributions for workers to the tax authorities.
If regulatory authorities identify unofficially employed workers, the individual entrepreneur will be issued a fine of up to 40 thousand rubles. The specific amount of the fine directly depends on the type of violation.
When signing an employment agreement, you need to pay attention to the following nuances:
- the trial period must be indicated;
- the document must indicate information regarding which structural unit the worker will work in and what type of work he will do;
- specific responsibilities must be described;
- The amount must be displayed in the document;
- Working conditions and rest periods must be specified in the employment agreement.
To register, you must meet several conditions, namely:
The package of necessary documentation is approved by Russian legislation and if one of the documents is missing, the authorized person refuses to register.
List of required documents
So, if an individual entrepreneur wants to register with the Social Insurance Fund, what is needed? In order to register with the Social Insurance Fund, you must provide:
- work books of hired employees and agreements regarding official employment;
- copies of the completed pages of the passport of the direct employer and the hired worker;
- a copy of the identification code;
- a copy of the registration number as an individual entrepreneur;
- original and copy for conducting business activities.
Authorized persons of the Social Insurance Fund reserve the right to expand the package of mandatory documentation if the need arises.
How to write an application correctly
During the application process, it is extremely important to indicate in it:
- personal information of an individual entrepreneur;
- contact phone number;
- registration number as an individual entrepreneur;
- information about the existing license.
Additionally, you need to provide information regarding the employment agreement - its number, signing period, validity period. Application form is available.
When should it be submitted?
An individual entrepreneur must register with the territorial representative office of the Social Insurance Fund within 10 calendar days after signing an agreement with the hired worker.
If there is no registration within the specified period, and at the same time a recruitment of workers is underway, the individual entrepreneur faces a fine of 5 to 10 thousand rubles.
Is it possible through State Services?
Since January 2011, the official State Services portal has been launched on the Internet in Russia, located at .
The main goal is to simplify the procedure for Russian citizens to register in various funds, as well as pay taxes, and so on.
To be able to use the services of the portal, you must go through the standard registration procedure.
To do this you need:
- Create a personal login and password.
- Provide information about your insurance policy.
- At the final stage, you need to confirm the specified personal data.
You can confirm the specified data in one of several ways:
The entrepreneur can choose only the most optimal option. Registration with the Social Insurance Fund through State Services carries many advantages, namely:
- there is no need to stand in a long line;
- You can submit a request from anywhere (from home, from your place of work, and so on);
- a user-friendly interface allows you to easily create an application;
- small state fee - 800 rubles.
To register through the official portal of State Services you need:
- a copy of the Russian passport;
- certificate of registration on the territory of the Russian Federation;
- receipt of payment of state duty;
- application – completed online.
How to register an individual entrepreneur with the Social Insurance Fund as an employer through State Services:
- You need to go to your personal account.
- Next, select the appropriate section.
- After this, you need to click “Get a service”.
- Next, a request is generated.
Until 2017, all employers had to independently register with the Pension Fund and Social Insurance Fund. But now the situation is different - the Federal Tax Service is in charge of administering insurance premiums. Is it necessary somewhere as an employer in 2019? Or does registration happen automatically?
What is the FSS responsible for now?
FSS is a social insurance fund that previously monitored the correctness of calculations and complete payment of the following insurance premiums for employees:
- in case of temporary disability;
- in connection with motherhood;
- from accidents at work and occupational diseases.
Since 2017, the administration of insurance premiums of the first two categories (VNiM) has been transferred to the Federal Tax Service. Social insurance is now responsible only for collecting contributions from accidents and occupational diseases. But at the same time, he retained the right to conduct checks on the correctness of insurance payments for VNiM.
Please note: registration of an individual entrepreneur as an employer with the tax office does not occur by application, but automatically. The Federal Tax Service will learn that you have hired employees when you transfer insurance premiums for employees and submit a quarterly unified calculation. There is also no need to submit an application for registration of an individual entrepreneur as an employer to the Pension Fund of Russia (letter of the Federal Tax Service of Russia dated January 31, 2017 N BS-4-11/1628@).
Who should register with the FSS
Registration of an individual entrepreneur with the Social Insurance Fund as an employer is mandatory in two cases:
- upon conclusion;
- when concluding a civil law contract or an author's contract, if its terms provide for the payment by the customer of contributions to insure the performer against accidents.
What about individual entrepreneurs’ contributions for themselves? An individual entrepreneur is not required to pay insurance contributions for his social insurance, but can do so voluntarily. However, given that an individual does not have the right to conclude an employment contract with himself, registration of an individual entrepreneur with the Social Insurance Fund as an employer does not occur in this case.
In order for an entrepreneur to receive payments for temporary disability or in connection with maternity, he submits a special application for voluntary insurance of an individual to his FSS branch. Moreover, in order to receive benefits in the current year, contributions must begin to be paid in the previous year.
The procedure for registering an individual entrepreneur with the Social Insurance Fund
So, if you have entered into your first employment or civil contract with an employee or contractor, then you need to submit an application to social insurance for registration as an employer. The deadline for submitting documents is no later than 30 calendar days from the date of conclusion of the contract.
In accordance with Order of the Ministry of Labor dated April 29, 2016 N 202n, the mandatory list of documents for registration of an individual entrepreneur includes:
- application in the prescribed form;
- a copy of the policyholder's identity document (passport of an individual entrepreneur);
- copies of the employee’s work record book or concluded employment contract;
- copies of a civil law agreement or an author's order agreement, if the conditions provide for the payment of insurance premiums for injuries.
Copies of documents are certified by an enhanced qualified electronic signature (when submitted via the Internet) or by FSS employees when verified with the originals.
Depending on the type of contract concluded, an application for registration of the policyholder with the Social Insurance Fund is submitted using different forms.
For an employment contract:
- application form (approved by Order of the Ministry of Labor dated October 25, 2013 N 574n).
For a civil contract:
- application form (approved by Order of the Ministry of Labor dated October 25, 2013 N 575n).
Documents must be submitted to the social insurance department at the place of registration of the individual entrepreneur. If you have access to the State Services portal, you can register by submitting documents remotely.
Confirmation of registration
After receiving the documents, the Social Insurance Fund, within three working days, assigns the individual entrepreneur a registration number and subordination code, and also enters information about him in the register of policyholders.
All this data is indicated in the notice of registration of an individual entrepreneur as an insured, which is sent in the manner specified in the application (in person, by mail or electronically). In addition, another notification is issued - about the amount of accident insurance premiums, which depend on the class of professional risk.
If documents for registration of the policyholder are not submitted within 30 days from the date of conclusion of the first contract, the entrepreneur will be fined under Art. 26.28 of Law No. 125-FZ of July 24, 1998.
The amount of the fine depends on the length of the delay:
- up to 90 days inclusive - 5,000 rubles;
- more than 90 days - 10,000 rubles.
