Registration as an employer. How to register as an employer in the FSS

Until 2017, all employers had to independently register with the Pension Fund of the Russian Federation and the Social Insurance Fund. But now the situation is different - the administration of insurance premiums is handled by the Federal tax service. Do you need somewhere as an employer in 2019? Or is registration automatic?

What is FSS responsible for now?

FSS is a social insurance fund that used to monitor the correctness of calculations and the completeness of payment of the following insurance premiums for employees:

1. in case of temporary disability;
2. in connection with motherhood;
3. 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 only responsible for collecting contributions from accidents and occupational diseases. But at the same time, he retained the right to conduct checks on the correctness of payments of insurance coverage for VNiM.

Please note: registration of an individual entrepreneur as an employer in the tax office does not occur on a declarative basis, but automatically. The IFTS will find out that you have hired employees when transferring insurance premiums for employees and submitting a quarterly unified calculation. It is also not required to apply for registration of an individual entrepreneur as an employer with the FIU (letter of the Federal Tax Service of Russia dated 01/31/2017 N BS-4-11 / 1628@).

Who must register with the FSS

Registration of an individual entrepreneur in the FSS as an employer is required in two cases:

• at the conclusion;
• when concluding a civil law contract or an author's order contract, if its terms provide for the payment by the customer of contributions for insurance of the performer against accidents.

And what about IP contributions for yourself? A sole trader is not required to pay insurance premiums on their social insurance, but can do it voluntarily. However, given that an individual is not entitled to conclude an employment contract with himself, the registration of an individual entrepreneur in the FSS as an employer in this case does not occur.

In order for an entrepreneur to receive payments for temporary disability or in connection with motherhood, he submits a special application for voluntary insurance of an individual to his branch of the FSS. Moreover, in order to receive benefits in the current year, contributions must be paid in the previous year.

The procedure for registering an individual entrepreneur with the Social Insurance Fund

So, if you have concluded the first labor or civil contract with an employee or performer, then you must submit an application for registration as an employer in social insurance. Deadline for submission of documents - no later than 30 calendar days from the date of conclusion of the contract.

In accordance with the Order of the Ministry of Labor of April 29, 2016 N 202n, the mandatory list of documents for registering an individual entrepreneur includes:

• statement on prescribed form;
• a copy of the identity document of the insured (passport of an individual entrepreneur);
• copies work book an employee or an employment contract;
• copies of a civil law contract or an author's order contract, 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 employees of the FSS when checking with the originals.

Depending on the type of contract concluded, the application for registration of the insured in the FSS is submitted in different forms.

For an employment contract:

• application form (approved by Order of the Ministry of Labor of October 25, 2013 N 574n).

For a civil law contract:

• application form (approved by Order of the Ministry of Labor of October 25, 2013 N 575n).

Documents must be submitted to the social insurance department at the place of residence of an 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 a registration number and subordination code to an individual entrepreneur, and also enters information about him in the register of insurers.

All these data are indicated in the notice of registration of an individual entrepreneur as an insurer, which is sent in the manner specified in the application (in person, by mail or by mail). in electronic format). In addition, another notification is issued - about the amount of accident insurance premiums, which depend on the class of occupational risk.

If the documents for registration of the insured are not submitted within 30 days from the date of conclusion of the first contract, then the entrepreneur will be fined under Art. 26.28 of Law No. 125-FZ of July 24, 1998.

The amount of the penalty depends on the length of the delay:

• up to 90 days inclusive - 5,000 rubles;
• more than 90 days - 10,000 rubles.

Individual entrepreneurs, in the presence of full-time employees, are liable to pay them remuneration and contributions to funds with wages. In the absence of employees, the IP does not become registered and does not pay mandatory insurance contributions.

In exceptional cases, an entrepreneur can register without having headcount. Voluntary registration of individual entrepreneurs is carried out in order to receive social insurance payments - payment sick leave, childcare benefits.

Registration with the FSS is required after the entry into force of an employment contract or civil law agreement, if it contains an indication of the person's social insurance. In the absence of an indication in the civil law agreement of the need for insurance, registration of an individual entrepreneur in the FSS and deductions to the fund are not made.

Registration as an employer is subject to a number of conditions:

• Registration of an individual entrepreneur in the fund is carried out within ten days from the date of conclusion of the first agreement with an employee.
• To obtain a registration number, you must submit an application and a package of documents.
• The composition of the forms submitted to the FSS is determined by law.

You can clarify the list of documents for registration in the territorial office of the fund.

Attention! Ignoring or exceeding the deadline for submitting a package of papers for registration with the FSS entails a fine in the amount of 5,000 rubles. For late submission of documents after a period of 90 days, a tax penalty is provided in the form of a fine in the amount of 10,000 rubles.

Additionally, a fine is imposed in the presence of accrued wages. The amount of the fine is set at 10% of the total amount of accrued remuneration to employees, but not less than 20 thousand rubles.

The entrepreneur may also be held administratively liable. Lack of registration in funds entails punishment official in the amount of 500 to 1,000 rubles. Sanctions are applied in accordance with Art. 15.32 Administrative Code.

List of documents submitted to the FSS

Registration in the IP fund as an employer is carried out on the basis of an application in the form established by the fund. The form can be obtained at the territorial branch of the fund. Duplicate documents must be attached to the application:

• Certificate of individual entrepreneur on the assigned registration number of OGRNIP.
• Certificate of registration in the IFTS as an individual entrepreneur.
• An employment or legal contract concluded with an employee. If there are multiple agreements, all instances are submitted.
• Employment books of employees who have a record of employment.
• Information about open bank accounts.
• An information letter from the statistical authorities on the activity codes assigned to the entrepreneur. Based on the data of the document for individual entrepreneurs, the rate of deductions for insurance of employees against industrial accidents and for prevention is determined occupational diseases(NS and PZ). The percentage of deductions from accrued wages is set according to the main mind OKVED listed first in the list of codes.

Attention! The list can be expanded for certain categories of persons, for example, foreign citizenship. The exact composition of the list must be clarified in the fund.

When submitting a package of documents, it is necessary to present an entrepreneur's passport, a copy of which must be submitted as part of the forms. If the interests of the individual entrepreneur are represented by a representative, the package of papers includes copies of a notarized power of attorney and a person's passport. The submission of copies must be accompanied by the original forms for comparison.

Notice of registration

In the process of registering with the FSS, the body conducts:

• Registration as an employer with the assignment of a unique number and subordination code.
• Determining the risk class for deductions of contributions for protection from NA and PZ.
• Formation of a notice for the entrepreneur. The document indicates the account number, the insurance rate from the National Assembly and the PZ, the details of the FSS for making payments.

There is a period of 5 days for the registration and formation of the notice. There is no state fee for the registration procedure. Submission of the form package can be done in person, through a representative, by mail or by electronic document management.

When submitting papers by mail, it is necessary to take into account the period of receipt of documents by the fund.

Application of information provided by the fund

These notices are used by the taxpayer when filing reports, applying to the fund for accrual, payment of contributions, fines or refunds of amounts paid to employees. The unique number assigned to the employer in the FSS remains unchanged throughout the entire period of business.

When hiring new employees, the entrepreneur must submit copies of employment contracts quarterly. Documents are submitted at the time of reporting. If during the quarter contracts were terminated, dismissal orders are submitted as part of the forms. No fine will be charged for late submission of copies of newly concluded contracts on time.

Cases when individual entrepreneur hires a worker, 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

In order to engage in entrepreneurial activities, 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 of the Federal Law of December 15, 01 No. 167-ФЗ “On Compulsory Pension Insurance in Russian Federation", hereinafter - Law No. 167-FZ). As a result, representatives 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

While IP 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 Order, approved Resolution of the Board of the Pension Fund of the Russian Federation No. 296p of October 13, 2008):

• 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).

Registration of an individual entrepreneur in the FSS (Social Insurance Fund) in 2019 is clearly regulated Russian legislation.

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If there is a hired staff, each entrepreneur is obliged to pay contributions for them in the prescribed amount, otherwise a fine cannot be avoided.

Without exception, all individual entrepreneurs who plan to use hired workers in their activities must become registered with the Social Insurance Fund.

In the process of registration, entrepreneurs have a lot of questions, which entails complexity in the procedure. Let's take a closer look at the registration mechanism.

Required Information

To be able to start entrepreneurial activity, individuals must go through the registration procedure in order to obtain the status .

To do this, you need to contact the territorial representation of the tax authority. After that, you need to make a visit to the Social Insurance 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 and recommendations on this issue. There is no information on how exactly 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 documents;
• rules for the formation of an application to the territorial representation of the FSS;
• the possibility of registration using the State Services portal.

The IP will make contributions to the territorial representation of the FSS for each of its direct employees.

What you need to know

A private entrepreneur who has an employee, without fail, registers with the FSS as an employer.

Upon completion of the setting, they are assigned a registration number, which is displayed when making payments on invoices.

Registration in the FSS department is needed only 1 time - during the first working process. There is no need for this on subsequent appointments.

The procedure for registration in other off-budget funds occurs according to the information that is displayed in unified register and handed over to tax officials.

An entrepreneur in the process of hiring must:

1. Request from the applicant an application for employment, which is drawn up in writing by hand.
2. Get it from the worker, and in its absence, start it.
3. Make copies of the completed pages of the passport, identification code and compulsory insurance policy.
4. To sign an agreement.
5. Issue an appropriate order.
6. Check the corresponding box.

After obtaining the status of an employer, the entrepreneur must keep a report on his hired staff of workers in the tax authority.

The 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, a notice of the entry will be provided.

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 office of the Social Insurance Fund.

Payments must be made no later than the 15th of each month. Additionally, for each hired worker, copies of work books must be provided to the FSS.

To obtain the status of an individual entrepreneur, a Russian citizen must:

1. Make a choice in favor of one of the areas of labor activity that meets Russian legislation.
2. Gather the necessary start-up capital(depending on the type of activity).
3. Decide on the required number of hired workers, and whether they are needed at all.
4. Gather the necessary documentation.
5. Complete the mandatory procedure at the place of residence.

Upon completion of the standard mechanism, a citizen receives the status of an individual entrepreneur.

What is the purpose of the procedure

If there is a hired staff, all entrepreneurs must be registered with the FSS without fail.

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 employees for different types insurance.

Legal regulation

Main regulatory documents it is customary to consider and, which reflect the need to register an individual entrepreneur 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 FSS, individual entrepreneurs face a fine in accordance with federal law № 125.

Registration of an individual entrepreneur in the FSS as an employer in 2019

The FSS is an extra-budgetary institution that was formed to provide insurance social nature all Russian citizens without exception.

According to Russian law, entrepreneurs are required to register with the Social Insurance Fund if:

• they signed an agreement with employees;
• signed by them stating that they must make premiums for the insurance.

Registration is not necessary only in situations where individual entrepreneurs do not have employees.

When all employees are dismissed, the entrepreneur is deregistered with the FSS, otherwise there will be no fine anyway.

If an 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 IP, USN, PFR, FSS, statistics codes

Often there are situations when an entrepreneur has workers who are not officially employed.

In fact, this is beneficial, since there is no need to pay the due contributions for workers to the tax authorities.

If the regulatory authorities identify unofficially employed workers, an individual entrepreneur will be fined up to 40 thousand rubles. The specific amount of the fine depends on the type of violation.

During the signing labor agreement you need to pay attention to such nuances:

• a probationary period is required;
• The document must contain information on which structural unit the worker will lead labor activity, and what is occupied;
• be sure to describe specific responsibilities;
• the amount must be displayed in the document;
• it is necessary to specify in the employment contract the conditions of work and the time of rest.

To register, you must meet several conditions, namely:

The package of necessary documentation is approved by Russian law and in the absence of one of the documents, the authorized person refuses to register.

List of required documents

So, if an individual entrepreneur wants to register with the FSS, what is needed? In order to register with the FSS, you must provide:

• work books of 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 status;
• the original and a copy for doing business.

Authorized persons of the Social Insurance Fund reserve the right to expand the package of mandatory documentation if necessary.

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 status;
• information about the existing license.

Additionally, you need to specify information regarding the employment agreement - its number, signing period, validity period. The application form is available.

What is the deadline for filing

An individual entrepreneur must register with the territorial representative office of the Social Insurance Fund within 10 calendar days after signing an agreement with an employee.

In the absence of registration within the specified period, and at the same time there is a set of workers, then the individual entrepreneur faces a fine in the amount of 5 to 10 thousand rubles.

Is it possible through public services

Since January 2011, it has been launched on the Internet in Russia official portal Public Services, located at .

The main goal is to simplify the procedure for Russian citizens to register with various funds, as well as to pay taxes and so on.

To be able to use the services of the portal, you must go through the standard registration procedure.

For this you need:

1. Create a personal username and password.
2. Provide information about the insurance policy.
3. 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 only has to choose the most best option. Registration in the FSS through the State Services has many advantages, namely:

• there is no need to stand in a long queue;
• you can submit a request from anywhere (from home, from work, and so on);
• user-friendly interface will allow you to easily create an application;
• a small state fee - 800 rubles.

To register through the official portal of the State Services, you need:

• a copy of the Russian passport;
• certificate of registration in the territory of the Russian Federation;
• receipt of payment of state duty;
• Application is generated online.

How to register an individual entrepreneur in the FSS as an employer through the State Services:

1. You need to go to your personal account.
2. Then select the appropriate section.
3. After that, you need to click "Get the service."
4. Next, a request is generated.

If an entrepreneur works alone, then he does not need to report to either the FIU or the FSS. Therefore, register in these state structures such an IP is not needed.

After the state registration of an individual as an individual entrepreneur, the tax authorities will transfer data about him to the territorial body of the Pension Fund of the Russian Federation, which will register the entrepreneur as a payer of insurance premiums for himself (clause 1, article 11 of the Law of December 15, 2001 N 167-FZ).

Without fail, the entrepreneur must pay insurance premiums only to the Pension Fund of the Russian Federation and to the Compulsory Medical Insurance Fund (health insurance). But the “single individual entrepreneur” has the right to voluntarily conclude an agreement with the FSS for the payment of insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood (Articles 2, 4.5 of the Law of December 29, 2006 N 255-FZ).

To do this, it is enough to submit an application to the territorial body of the FSS at the place of your residence. The FSS will register the individual entrepreneur and issue him a corresponding notice of registration. The amount of insurance premiums to the FSS, which the individual entrepreneur must pay for himself in 2018, is 3,302.17 rubles. The full amount must be paid by December 31, 2018. Only in this case, the IP will be entitled to receive insurance coverage in 2019.

The contract with the FSS is terminated automatically in case of non-payment of insurance premiums by the end of the year.

What if the entrepreneur becomes an employer?

Previously, before 01/01/2017, such an individual entrepreneur was obliged to register with the FIU and the FSS. But since 2017, insurance premiums have been paid to the tax authorities (except for insurance premiums “for injuries”). Is it now necessary for an individual entrepreneur who has concluded employment contracts with individuals, once again register with your tax office as an employer? No, don't. It is necessary to submit an application to the tax authority only once - when an individual is initially registered as an entrepreneur (clause 2, article 84 of the Tax Code of the Russian Federation). Starting from 01/01/2017, registration of individual entrepreneurs as insurers in the declarative procedure is not provided (Letter of the Federal Tax Service of Russia dated 01/31/2017 N BS-4-11 / 1628@).

Injury insurance premiums(insurance contributions for compulsory social insurance against industrial accidents and occupational diseases) are still paid to the FSS. There you should also submit a report on. And the registration of an individual entrepreneur as an employer in the FSS has not been canceled.

As soon as the individual entrepreneur has concluded an employment contract with the first employee, then no later than 30 calendar days after the day of conclusion, the entrepreneur must submit an application for registration in the prescribed form to the territorial office of the FSS at the place of residence (part 1 of article 2.3 of Law N 255-FZ, paragraphs 3, 4, clause 1, article 6 of Law N 125-FZ).

The following package of documents should be attached to the application:

• a copy of the IP passport;
• a copy of the work book of the hired employee or a copy of the employment contract with him.

When concluding new employment contracts, re-registration of an individual entrepreneur with the FSS is not required.

You can submit the application and copies of documents in person, by mail or in the form electronic documents across information system"Single portal of state and municipal services (functions)".

It should be remembered that copies of documents must be duly certified in established by law RF is ok. This means that copies must be certified by a notary. If an individual entrepreneur personally submits a package of documents to the FSS, then an employee of the FSS can certify copies.

Having received Required documents, the FSS, within 3 working days, registers the individual entrepreneur as an insurer, assigns him a registration number, subordination code and determines the rate of insurance premiums “for injuries” based on the type of activity carried out by the individual entrepreneur.

The registration number and the amount of the rate of insurance premiums are indicated by the IP in the calculation by, which must be submitted before the 20th day of the month following the quarter, if the calculation is submitted on paper; and until the 25th, if the calculation is submitted electronically.

Important: from 01/01/2017, the registration of an individual entrepreneur with the FIU was canceled, but remained with the FSS. For late registration in the FS, an entrepreneur can be fined (26.28 of Law No. 125-FZ):

• if the individual entrepreneur is late for up to 90 calendar days - by 5,000 rubles,
• if the individual entrepreneur was late for a period of more than 90 days - by 10,000 rubles.

Reporting of an individual entrepreneur on insurance premiums to the Federal Tax Service

Sole Proprietor Paying Income individuals, is required to submit a calculation of insurance premiums. The calculation is provided on a quarterly basis. The first time the calculation of insurance premiums must be submitted for the period in which income was paid to employees and other individuals, for example, under civil law agreements (hereinafter referred to as GPC agreements).

If an individual entrepreneur dismisses all employees and terminates all GPC agreements during the year, then such an individual entrepreneur must still submit the calculation of insurance premiums before the end of the year.

If the IP dismissed all employees at the end of the year (terminated all GPC agreements) and did not conclude new employment contracts or GPC agreements in the new year, then the calculation of insurance premiums in the new year is not necessary.

And finally, if an individual entrepreneur has employment contracts, but for some reason he temporarily does not carry out activities and does not pay income to individuals, then in this case it is necessary to submit a “zero” calculation for insurance premiums (Letter of the Ministry of Finance of Russia dated March 24, 2017 N 03-15-07/17273).

It is necessary to hand over the calculation of insurance premiums to your tax office, in which the IP is registered, regardless of the locality in which the entrepreneur operates and what taxation system he uses (clause 7 of article 431 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated 03/01/2017 No. BS-4-11/3748@).

Reporting of an individual entrepreneur to the FIU