Registration of individual entrepreneurs and other self-employed citizens in the pension fund. Registration of an individual entrepreneur and other self-employed citizens in a pension fund Required documents for registering an individual entrepreneur as an employer

Chapter 3 Civil Code Russian Federation it was established that every adult and capable citizen has the right to conduct entrepreneurial activities and register as an individual entrepreneur (IP).

In addition, registration of an individual entrepreneur in the FIU, with the consent of the parents and the decision of the guardianship authorities or the court, can be carried out by adolescents aged 14 years and older. It is impossible to combine entrepreneurial activity and service to employees of state, municipal bodies and security services, the military.

The Federal Law "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ dated December 15, 2001 establishes the basis for compulsory pension insurance in the Russian Federation. Individual entrepreneurs must pay insurance "pension" contributions both for themselves and for employees. How an individual entrepreneur to register with the FIU as an insurer in 2018, we will consider further.

How to register an IP in the Pension Fund of the Russian Federation

When registering as an individual entrepreneur, a citizen submits an application and all documents necessary for registration to the tax service. Within 3 days, the entrepreneur is paid into single register IP (EGRIP) and issue a certificate of registration with the Federal Tax Service.

Data on a new IP is automatically sent to the Pension Fund from the Federal Tax Service. Registration of an individual entrepreneur as an insurer with the PFR is carried out within 3 days from the moment the Fund receives information from the tax authorities (clause 1, clause 1, article 11 of Law No. 167-FZ).

The Pension Fund sends the confirmation of registration and registration number to the entrepreneur via the Internet to the IP address of the individual entrepreneur, if it was indicated in the documents during registration, or using the State Services portal. Receipt paper version confirmation is not required, but the entrepreneur can apply for it at the Fund's branch and receive it in their hands within 3 working days (clause 2, article 11 of law No. 167-FZ).

How to register with the FIU for an individual entrepreneur

According to Art. twenty Labor Code RF, an individual entrepreneur has the right to use wage labor other workers. As an employer providing people with jobs and concluding employment contracts, the entrepreneur pays insurance premiums for employees. The amount and procedure for calculating insurance premiums is regulated by Ch. 34 of the Tax Code of the Russian Federation.

The future accrual of pensions and other benefits to the entrepreneur himself and his employees depends on how timely the individual entrepreneur will pay contributions. Art. 122 of the Tax Code provides for liability individual entrepreneurs for late payments of insurance premiums.

Should an individual entrepreneur register with the FIU as an employer?

Prior to the transfer of administration of insurance pension contributions to the IFTS, an individual entrepreneur who entered into at least one labor, civil law or copyright agreement was obliged to contact the Pension Fund of Russia within 30 days and provide documents confirming his status as an employer, including an identity card and copies of concluded agreements . As an employer, the entrepreneur received another registration number from the FIU.

From January 1, 2017, when the Federal Tax Service became in charge of insurance premiums, self-registration insurers-employers (including individual entrepreneurs) has ceased to be necessary. Registration of an individual entrepreneur in the Pension Fund as an employer since 2017 has been carried out without his participation. Tax officials receive information about the availability of hired personnel from the reporting on insurance premiums submitted by the entrepreneur (Article 431 of the Tax Code of the Russian Federation). Based on the agreement on information exchange dated 11/30/2016, the IFTS data received from the calculation of insurance premiums is electronically sent to the FIU within the established time limits (letter of the Federal Tax Service of the Russian Federation dated 01/31/2017 No. BS-4-11 / 1628).

In the reporting that the entrepreneur-employer (SZV-M, SZV-STAZH) will submit for his employees to the FIU, he must indicate the only registration number of the insured that the Pension Fund assigned to him during initial registration.

Does an individual entrepreneur need to register with the FSS

The insurance premium for insurance against industrial accidents and occupational diseases is still paid to the Social Insurance Fund of the Russian Federation, therefore, registration with the FSS for an individual entrepreneur as its payer has not been canceled.

To do this, an individual entrepreneur is obliged, within 30 days after the conclusion of the first contract (employment or civil law nature), to submit an application and the necessary documents to the territorial office of the Social Insurance Fund of the Russian Federation and register as an employer (Article 6 of the law dated July 24, 1998 No. 125 -FZ).

If this is not done within the specified period, the entrepreneur will receive a fine of 5 thousand rubles. If the registration period is exceeded by 90 or more days, the penalty will be 10 thousand rubles (Article 26.28 of Law No. 125-FZ).

Within 5 working days, the entrepreneur will receive confirmation of his registration and data on the amount of the insurance rate for contributions to "injuries" from the Social Insurance Fund.

So, we found out whether an individual entrepreneur needs to register with the FIU. If an individual entrepreneur works in his business alone without the involvement of hired employees, then he does not need to visit the Pension Fund, since the registration of an individual entrepreneur in the Pension Fund without employees occurs automatically, using electronic document management between the Federal Tax Service and the Russian Pension Fund.

Individual entrepreneurs with employees should also not register with the Pension Fund on their own - the tax authorities will receive information about this from the entrepreneur's reporting and transfer it to the Pension Fund themselves.

Registration of an individual entrepreneur in the Pension Fund of Russia is carried out at the PFR Office at the place of residence (registration or registration). This procedure is mandatory for all individual entrepreneurs. If you do not have hired employees, then you are automatically registered in the system. Pay insurance premiums needed only for yourself.

In the presence of employees it is mandatory to register an individual entrepreneur with the FIU as an employer. Payment of contributions is carried out for employees as well.

Even if you are not engaged in entrepreneurial activity, it is mandatory to pay contributions to the Pension Fund!

The payment to the Pension Fund is fixed and depends on two factors:

• from the date of registration of IP;
• from the minimum wage.

Now we will consider the issue of registering an individual entrepreneur in the FIU and the FSS in more detail.

Registration of an individual entrepreneur in the FIU (without employees)

Documents for registration of IP in the FIU

• copy of USRIP;
• copy of TIN;
• copy of PSRN;
• a copy of the compulsory pension insurance certificate.

Upon completion of the registration procedure, you will be issued a “Notice of Registration individual in the territorial body of the Pension Fund of Russia at the place of residence "together with receipts (they will contain details for paying contributions).

Registration of an individual entrepreneur in the FIU as an employer

Documents for registering an individual entrepreneur with the Pension Fund as an employer:

• copy of USRIP;
• copy of PSRN;
• copy of TIN;
• a copy of the passport (on one sheet of the main page with a residence permit);
• labor contract.

In the case of opening a current account with a bank, you must notify the FIU (within 7 working days). If you have employees, you must notify the FIU within 30 days by registering as an employer and providing an employment contract.

The procedure for paying individual entrepreneur contributions to the FIU

You can pay contributions to the Pension Fund for the whole year at once or quarterly. At your request, the PF staff will fill out and print out a receipt for payment of fees. Which payment method to use - the choice is yours.

You can pay contributions from the current account of the individual entrepreneur in the bank (if you have one). The last payment date is December 31st of the current year. In order for the money to be credited to the account on time, we recommend that you make the payment before the 20th.

It is imperative to make payments to the FIU, even if you do not make a profit, and payment receipts should be kept.

When you open a bank account, you must notify the FIU within seven days, otherwise you will face a fine of 5,000 rubles. detailed information contained in the Federal Law 212, article 28, paragraph 3, article 46.1.

The message form for the Pension Fund is available on the PFR website. We advise you to print the document in two copies. Keep one copy of the message for yourself (marked as FIU).

Registration of IP in the FSS

Registration of an individual entrepreneur in the FSS is necessary in two cases:

• to conclude a civil law contract with the obligation to pay contributions to the FSS;
• to conclude an employment contract with an employee.

Documents for registration of IP in the FSS:

• a copy of the insurance certificate of compulsory pension insurance;
• copy of USRIP;
• copy of PSRN;
• a copy of the passport (on one sheet with a residence permit);
• copy of TIN;
• employment contract (if any).

There is no need to register with the FSS if you do not have employees (under an employment contract or under a civil law contract).

We recommend registering with the FSS no later than 10 days from the date of conclusion of an employment contract with the first hired employee. In case of delay, the IP faces a fine. Minimum amount a fine under the current legislation - from 5,000 rubles.

Deregistration of individual entrepreneurs in the FIU

A situation may arise when an individual entrepreneur decides that he needs to stop his activities. In this case, the individual entrepreneur submits an application to the Federal Tax Service at his place of residence and presents a certificate of no debt of the individual entrepreneur to the FIU.

An individual entrepreneur is removed from the register from the moment the corresponding entry is made in the USRIP (on the termination by an individual of activities as an individual entrepreneur).
Now you know how the registration of an individual entrepreneur in the Pension Fund takes place .. In case of changes in the legislation, we will immediately inform our readers about this.

Actual changes

Do I need to register an individual entrepreneur with the FIU in 2019?

From January 1, 2017, individual entrepreneurs, regardless of whether they are employers or not, do not require registration with the FIU. Also, for previously registered individual entrepreneurs, there is no need to deregister with the Pension Fund. The cancellation of registration of individual entrepreneurs is due to the fact that from January 1, 2017, the administration of pension and medical contributions was transferred from the PFR to the Federal Tax Service. Now, when registering an individual as an individual entrepreneur, the IFTS, using the intradepartmental document management system, transfers data to the FIU about individual entrepreneurs and about all insurers.

The requirement for registering an individual entrepreneur as an employer with the FSS in 2019 remained the same.

The material has been updated in accordance with current legislation 01.05.2019

It may also be useful:

Is the information useful? Tell friends and colleagues

Dear readers! The materials of the site site are devoted to typical ways of solving tax and legal issues, but each case is unique.

If you want to know how to solve your particular issue, please contact us. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

Article navigation

Citizens must also register with the FIU and pay contributions, but in this case on one's own. Moreover, if an entrepreneur has an employment contract with other persons, then in addition to contributions for himself, he, as an employer, is obliged to transfer funds for his employees.

In addition, depending on whether the entrepreneur has a subordinate person or not, there may be an obligation to register in other off-budget funds.

However, regardless of the availability of employees, all entrepreneurs are required to pay contributions to the FIU for themselves in the form of. At the same time, this must be done throughout the entire time that the citizen is officially listed as an entrepreneur.

Who are individual entrepreneurs and what is the difference from self-employed citizens?

The legislation of the Russian Federation in the system of compulsory pension insurance allocates two groups of insurers:

• making payments to their employees ();
• involved in private practice ().

All insurers are required to pay insurance premiums for themselves and for their employees. However, self-employed citizens do not have employees, so they make contributions only for myself.

Any citizen can open his own business and register in government bodies how individual entrepreneur(IP). This form of registration allows a citizen to remain an individual, while giving the right to exercise commercial activity. Individual entrepreneurs are also insurers and, depending on whether they have employees or not, they can belong to both the first category and the second.

At the same time, an entrepreneur can simultaneously belong to one and the other group. So if an individual entrepreneur has hired a citizen, he is obliged to register within a certain period of time as an insurer making payments. In other words, the conclusion of an employment contract with at least one employee obliges the individual entrepreneur to pay insurance premiums not only for himself, but also for him.

Where should individual entrepreneurs register?

Individual entrepreneurs are registered in the following government bodies:

• Federal Tax Service (FTS);
• Pension Fund of Russia (PFR);
• Social Insurance Fund (FSS);
• Compulsory Medical Insurance Fund (FOMS).

All individual entrepreneurs, whether they have employees or not, must be registered with FTS and PFR. Registration with the tax office is required to pay income taxes, in pension fund- to form at the expense of insurance premiums.

Registration with the Social Insurance Fund is mandatory only for those persons who make payments to other citizens (having employees), and represents two types of insurance at once:

• in case of temporary disability, as well as in connection with motherhood;
• from accidents at work and occupational diseases.

This insurance is a special guarantee that in the event of such cases, the rights of employees will not be infringed. Therefore, after hiring the first employee, the IP is obliged register with the FSS within ten days. Otherwise, the legislation of the Russian Federation provides for a fine. Also optional an entrepreneur can insure himself in the FSS.

Does an individual entrepreneur need to register with the FIU?

All individual entrepreneurs must be registered with the Pension Fund of the Russian Federation. This is a confirmation that the citizen officially carries out labor activity and makes contributions to the Pension Fund in the form of insurance premiums, which form the future pension provision.

If an individual entrepreneur belongs to the self-employed population, then his registration in the pension fund takes place automatically after registration with the tax office. If the entrepreneur has subordinate employees, then he is obliged to register with the FIU as an employer on his own immediately after he hired the first employee. Otherwise, penalties will be applied to the IP.

Documents required for registering a citizen as an entrepreneur or self-employed citizen

In order to register as an individual entrepreneur in the tax office must be submitted to the Federal Tax Service at the place of permanent registration or in Multifunctional Center(MFC) the following documents:

• a corresponding application in the form No. Р21001;
• a copy of the passport of a citizen of the Russian Federation;
• receipt of payment of the state fee (800 rubles).

It is also worth noting that you can submit documents and at the place of stay(at the place of temporary registration), however, this is possible only if the citizen does not have permanent registration.

After acceptance, the registration authority issues a receipt for receipt. If all documents are in order, then in three working days the citizen receives main document - EGRIP record sheet(extract from the Unified State Register of Individual Entrepreneurs). After that, the Federal Tax Service transfers all information and documents about the entrepreneur to the Pension Fund of Russia, which registers it as an individual entrepreneur.

If an entrepreneur enters into an employment contract with another individual, then he is obliged to apply on his own within thirty working days to the FIU at the place of registration or at the place of residence and the FSS to register yourself as an employer by submitting, together with the relevant application, a copy of:

1. EGRIP certificates;
2. passports;
3. employment contracts with employees.

Usually after taking FIU documents registers an entrepreneur within five days.

The legislation of our country allows the submission of documents through a legal representative. However, in this case, it is necessary to additionally submit the appropriate power of attorney, which gives the right to do so, the passport of the representative. In addition, the application and copies of documents must be notarized.

Contributions to the pension fund in 2017 for individual entrepreneurs without employees

Individual entrepreneurs, both without employees and with them, must pay (deductions for obligatory types insurance) directly for themselves. Payment must be made all entrepreneurs.

You can suspend the payment of these contributions only if the entrepreneur is taking care of a child under three years old (an elderly person, a disabled person of the first group or a disabled child), as well as in the case of serving in the army.

If the entrepreneur's annual income is less than 300,000 rubles, then the amount of payment will depend on the date of registration of the IP and on the minimum wage. Pension insurance premiums will be 26% , from the current minimum wage for each month of the year.

In this way, amount of fixed payments in the FIU is calculated according to the following formula:

FP \u003d (minimum wage × 26%) × MES,

• FP - fixed payment to the PFR (since 2017 to the Federal Tax Service);
• minimum wage- the minimum wage;
• MES- the number of months worked in a year.

From January 1, 2017, the minimum wage is 7500 rubles. Thus, the fixed payment for one full year (12 months) will be:

FP 2017 \u003d (7500 × 26%) × 12 \u003d 23400 rubles.

At the same time, individual entrepreneurs without employees have the right to pay only to the Pension Fund and the MHIF (Article 430 of the Tax Code of the Russian Federation), since registration with the FSS is not mandatory. Entrepreneurs registered in the MHIF need to pay additionally for health insurance in addition to the MHI contributions 5,1% from the current minimum wage also for each month of the year. Thus, the amount of the contribution in 2017 will be:

FP 2017 \u003d (7500 × 5.1%) × 12 \u003d 4590 rubles.

It is allowed to make payments both at once for the whole year, and by quarters. The main thing is to pay dues until December 31 of the current year. At the same time, it is advisable to do this before December 20, so that the money is credited to the account on time.

If the annual business income exceeds 300,000 rubles, then the individual entrepreneur is obliged to pay 1% of the amount of additional income. Payment must be made by April 1st of the following year.

It should be noted that in 2017 fixed payments to the Pension Fund of Russia will be made across tax office, and not in the FIU, as it was before. That is, in payment documents it will now be necessary to indicate the IFTS as a recipient.

Legislative acts of Russia provide for the strict registration of all individuals who plan to carry out entrepreneurial activities. Before opening a business, a future businessman must go through the registration procedure with the authorities state power according to two criteria:

1. As an individual entrepreneur - working without the presence of employees;
2. As an individual entrepreneur - an employer who has certain duties to his subordinates.

In the first version, the subject entrepreneurial activity provides official papers to the tax authorities for further registration, as well as deductions of inevitable fees.

The procedure for familiarization with the documents takes about 5 days, after which the IP is registered with the Federal Compulsory Medical Insurance Fund, and the Pension Fund of the Russian Federation. If the individual entrepreneur acts as an employer, then in this option the registration process will be carried out in two rounds:

• Accounting in government structures, as a taxpayer. Each individual entrepreneur undertakes to go through the registration process in the structures of the pension fund, the Compulsory Medical Insurance Fund, Rosstat and Social Insurance;
• Registration of an individual entrepreneur as an employer. Regardless of the insurance contributions of the IP itself, it undertakes to deduct state contributions for the entire hired staff.

Financial and economic, as well as labor Relations are strictly regulated by the Labor Code of the Russian Federation and other regulatory acts. Particular attention is paid to correct legal status IP as an employer in 2017. According to regulations, an individual entrepreneur is obliged to carry out the procedure for registering with the Social Insurance Fund of Russia within ten days from the date of signing an employment agreement with his subordinates. As for the registration of an individual entrepreneur as an employer in the structure of the pension fund, the legislation provides for a period of up to 30 days from the date of conclusion of an employment agreement between an employee and a manager. Let us dwell in more detail on the procedure for registering an individual entrepreneur - an employer.

Registration of an individual entrepreneur as an employer in the FIU from January 1, 2017

One of the main steps in the formation of entrepreneurial activity is the registration of a person in the PFR structure. The retirement future of its employees, the appointment of pension payments or other social benefits depend on timely registration. As mentioned above, for accounting in the Pension Fund of the Individual Entrepreneur, the employer is given a month from the date of the conclusion of the labor agreement between the head and the subordinate. To do this, the employer submits an application of the established form to the structure of the pension fund. Together with the application, the manager brings copies of documents certified by the employee himself. It is important to know that FIU specialists do not insist on notarized copies.

So, along with the application, the employer submits a copy of the certificate of state registration with the local executive committee, a copy of the certificate of registration with the tax service, licenses (if any), contract of employment signed between the employer and the employee, as well as a passport document. After the transfer of all relevant papers, the employees of the pension fund carry out the process of registering a businessman within a period of three working days. At the end of the established period, the IP is issued a USRIP record sheet in the form No. Р60009, which confirms the registration and regulates the payment of the entrepreneur's contributions for employees. In the variant, if the individual entrepreneur - the employer retreated from deadlines registration, he undertakes to pay a fine in the amount of 5,000 to 10,000 rubles for each “overdue” fund.

If the employer is removed from the register as an insured, but later re-recruits a staff of employees, then the registration procedure will be the same as during the initial appeal.

Registration of an individual entrepreneur as an employer in 2017 in the Social Insurance Fund

The Social Insurance Fund of Russia has been operating since January 1, 1991. The main purpose of its work is a guaranteed pledge of social insurance for the entire population of Russia. All individual entrepreneurs go through the registration procedure with the FSS in two categories at the same time. The first category includes social insurance at the time the employee goes on maternity leave and parental leave when he reaches three years of age. The second category includes insurance against accidents at work and occupational diseases. An individual entrepreneur, hiring employees, is obliged to write an application to the FSS structure within ten days. Together with the document, the employer provides other official papers:

• the passport;
• certificate of state registration IP in state authorities;
• certificate of registration as a taxpayer;
• the USRIP record sheet in the form No. R60009 issued by the PFR institution;
• work books all employed employees;
• certificate from the bank on opening an account (if any);
• a notarized power of attorney, in the option of applying to the trustee fund.

After providing all the relevant papers, within a period of three working days, FSS employees issue a notice of registration to the entrepreneur, where the registration number of the employer is written. If the employer hired the employee, concluded an agreement with him, but did not register him with the FSS structures, this violation entails a number of consequences and penalties.

Registration of an individual entrepreneur as an employer in the MHIF

Registration in the MHIF IP- the employer undertakes to carry out, as in other mandatory public institutions. All employers must make contributions to the Federal Health Insurance Fund in the Russian Federation, since the funds that go to the organization go to the medical insurance of Russian citizens. At the same time, registration with the MHIF structures takes place according to the information provided by the TAP, separate registration and submission of documents is unnecessary.

Registration of an individual entrepreneur as an employer from January 1, 2017

When an employee is hired, the employer is obliged to officially employ him and pay insurance, medical and pension contributions to the state budget for each employed employee. With the advent of the new 2017, has undergone some changes. Now the control over the timely payment of all social contributions is entrusted to the bodies of the Federal Tax Service. Previously, the territorial branch of the PFR had the right to register an individual entrepreneur in accordance with the corresponding application.

Since 2017 registration of an individual entrepreneur as an employer carried out exclusively, according to the information provided, by the IFTS. For all agreements concluded between the employee and the employer until the end of 2016, the registration process should be completed for each fund separately. If the employment agreement is dated after 2016, then the registration is carried out by the Federal Tax Service. But there is a nuance, the Federal Tax Service for this period does not have prescribed form registration, and therefore there are some difficulties in registering an individual entrepreneur. As for registration with the FSS, in 2017 the registration procedure remains the same. The employer is obliged to statutory deadline to apply for registration, social insurance specialists will carry out the registration procedure and independently transfer the information to the Federal Tax Service.

Regardless of the reasons for retirement (for old age or disability), you need to be sure that it will be worthy. For this to be the case, the employer must comply with all the norms prescribed by law: first of all, he must make insurance premiums for his employees in Russian Pension Fund(FIU). To do this, he must be registered as policyholder.

Who is an employer and who can be one?

In principle, the very composition of the word suggests who it is - "the one who gives work." This is a company or other type of organization in which an employee receives wages. Article 6 federal law dated December 15, 2001 N 167-FZ in general case employers are persons or organizations making payments to individuals.

If you understand in more detail, then as an insured in the system (OPS) are registered:

• individual entrepreneurs (IP);
• organizations or individuals paying wages;
• citizens engaged in private practice, but not registered with the tax service as individual entrepreneurs (notaries, lawyers, etc.);
• persons voluntarily registered as an insured in .

If the employer is assigned to several of the above categories, insurance premiums to the Pension Fund of Russia are deducted for each category.

Where do I need to register as an employer (insurer)?

Depending on the formation and structure of the organization, the package of documents required for registration with the Pension Fund of Russia will be various:

• for some forms - practically nothing will need to be presented;
• in other cases - it is required to send to FIU statement with relevant documents.

Necessary documents for registering an individual entrepreneur as an employer

For self-employed individuals making payments to their employees, the first step to becoming an insurer is written appeal to the branch of the Pension Fund of Russia in the form of an application. However, those who pay insurance premiums (some individual entrepreneurs, notaries, lawyers, etc.) do not need to submit an application. An exception is arbitration managers - their registration is carried out in a declarative manner.

According to the law, individual entrepreneurs, as well as other individuals classified as employers, are required to provide the following documents to the territorial body of the PFR at the place of residence:

1. application for registration as an insurer;
2. documents confirming the obligation of an individual entrepreneur (as well as lawyers, notaries, etc.) to pay insurance premiums for their employees - employment contracts, GPC and others.

Documents for registering an LLC in the Pension Fund

In the case of assigning the status of an insurer to an organization, there are two options: either the LLC is an independent formation, or it is separate subdivision organizations of a higher order (subsidiary), having their own balance sheet, current account, etc.

In the first case, registration takes place in automatic mode and no application is required. After receiving information from tax service The FIU itself will take all the necessary actions and the organization will be registered as an insurer.

If the company is a subsidiary and at the same time makes payments to its employees, registration happens on a whim, and it is required to submit the following package of documents to the pension authorities:

1. application for registration of a separate branch as an insurer;
2. articles of association;
3. details and other documents confirming the subsidiary status of the organization;
4. documents confirming the right to perform the functions of an insurer on behalf of a legal entity.

Application for registration as an employer

The main document, without which it is impossible to become an insured, is, of course, an application for registration as an employer. As you can already see, in the case of an LLC, as well as some types of individuals, such a statement not required, but in the rest - it is mandatory. In general, filling out these applications should not cause any difficulties.

Please note that for different types employers are provided various application forms: for separate organizations, for individual entrepreneurs, for voluntarily entering the OPS system as an insurer.

All information requested in the application is contained in legal documents(charter, certificate of registration as an entrepreneur, etc.). The forms of the above statements are freely available on the official website of the Pension Fund of Russia.

Deadlines for filing and consideration of the application, registration procedure

In general, the maximum period for consideration of an application by the PFR for all types of employers is the same: three working days from the date of receipt of information about the insured by the pension authorities (information from the tax service or an application with attached documents).

But regarding the timing of the application, there is a very important note for individual entrepreneurs and other individuals who make payments to their employees:

• they must submit an application and an employment contract (or its equivalent) to the Pension Fund of Russia no later than 30 days from the date of conclusion of the relevant agreement;
• Failure to comply with this deadline will result in the employer a fine of 5 thousand rubles, and if he did not submit documents to the FIU within 90 days, then the fine will double and amount to 10 thousand rubles.

In general, a document on the registration of an organization or individual as an employer can be sent both by regular mail and by e-mail. A notice with a registration number on paper is issued to the policyholder no later than 3 days from the date of submission of the respective application for extradition.

Rights and obligations of the insured

It is important not only for employees to know the area of ​​their responsibilities and capabilities. The employer is responsible not only to pay wages to his employees on time, but also to make insurance and other contributions prescribed by law.

To clearly understand the scope of opportunities and responsibilities, you need to refer to Article 14 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation" .

The rights of the insured are:

• defend your rights in court;
• make contributions to the funded pension in accordance with applicable law;
• free receipt of information in the Pension Fund of Russia on all matters relating to;
• participate in the management of compulsory pension insurance through their representatives.

The employer is obliged:

• register with the FIU;
• pay insurance premiums for their employees in a timely manner and keep records of these contributions;
• provide all documents required for personal accounting and other actions in the OPS system to the pension authorities;
• follow the instructions of the employees FIU branches to correct any violations;
• exercise the rights of employees making contributions to the funded pension, as well as transfer contributions to it and keep records of all contributions related to the above pension.

Please note that the rules that apply to pensions also apply to state co-financing contributions.

Conclusion

Several of the most important points concerning the registration rules and the procedure for registration of an organization or individual as an insurant:

• regardless of whether the employer concludes contracts, under the terms of which insurance contributions are made to the Pension Fund of Russia, with other persons, or pays contributions, he is obliged submit information about it to the FIU;
• in some cases, this information is submitted automatically, in some cases, you yourself (or through representatives) will have to provide a complete package of documents along with the application;
• the registration itself takes place quite quickly, and the pension authorities will notify the fact of obtaining the status of the insured;
• and, of course, as elsewhere - required to meet deadlines otherwise there will be a fine.

Of course, it’s not so easy to immediately understand such a topic as, however, in case of any questions, the law provides free assistance from the FIU for employers who do not fully understand the processes and procedures of the OPS system.