Rules for registration of individual entrepreneurs in the PFR without the participation of employees. After registration of IP: registration of PFR, FSS, FOM Pension Fund at the opening of IP

PFR, FSS and MHIF are the so-called off-budget funds. PFR - Pension Fund of Russia, FSS - Social Insurance Fund, MHIF - Compulsory Medical Insurance Fund. Registration in the MHIF is now in progress automatically.

Just in case: the coordinates of your branch MHIF can be found out.

During registration, you might not have been given a notification of the assignment of statistics codes (from Rosstat). How to get it yourself is described.

Registration of IP in the FIU

Since 2017 individual entrepreneurs no need to apply to the FIU for registration and deregistration of policyholders. This applies both to the self-employed population (see), and to entrepreneurs who hire workers (see). Insurance premiums now administers the Federal Tax Service of the Russian Federation (more).

Registration of IP in the FSS

You need to register with the FSS only in cases:

• conclusion of an employment contract with an employee (i.e. when you became an employer),
• conclusion of a civil law contract with the obligation to pay contributions to the FSS.

If you do not have employees under an employment contract or under a relevant civil law contract, you must register with the FSS no need.

Registration of IP in the FSS is carried out no later than 30 calendar days from the date of conclusion of the relevant contract with the first of the hired employees. Observe this deadline - the amounts of fines for delays begin from 5000 rubles!

You can find out the current list of documents for registration at your FSS branch (coordinates -, in the lower right menu "Regional offices").

An individual entrepreneur himself, is not considered an employee, and must be registered as an employer with the Pension Fund and the Social Insurance Fund only after hiring an employee.

Video

A short video on what to do after registering an IP:

Pension Fund

Without fail, you need to register an individual entrepreneur with the FIU, if the tax office itself did not do this and did not issue a notice.

Since 2015, the IFTS itself registers IP with the FIU. You only need to register yourself if you are not assigned an FIU number within a month. The number can be viewed in the USRIP.

a) Registration as an individual entrepreneur

Documents include: a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRI; insurance certificate of compulsory pension insurance (green laminated card)

The document will be issued: Notification with a seal and details for transferring contributions

You are required to contribute a fixed payment to your pension, whether you are active or not. The payment depends on the date of registration and on the minimum wage. Use my IP Fixed Payment Calculator.

b) Registration as an employer in the Pension Fund. Only if you hire workers.

Because the payment of contributions has been transferred to the IFTS since 2017. Individual entrepreneurs are not registered with the FIU (letter dated January 31, 2017 No. BS-4-11 / 1628@). From 2017, it is necessary to register with the IFTS as a payer of contributions (ESS) - here is the application (new form from February 18, 2017). Although the Federal Tax Service of Russia, in a letter dated January 31, 2017 No. BS-4-11 / 1628 @, indicated that individual entrepreneurs, as employers, are required to register only with the FSS. at the IFTS and PFR tax will register itself.

Documents attributed: first labor contract; a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRIP; insurance certificate of compulsory pension insurance (green laminated card)

as an employer

Registration as an employer in the FSS is mandatory for an individual entrepreneur only if he hires workers (that is, after the conclusion of the first employment contract).

Documents include: the first employment contract (if any), a copy of the TIN, a copy of the passport with a residence permit on one sheet, a copy of the PSRN, a copy of the USRIP, an insurance certificate of compulsory pension insurance (green laminated card)

It is presented at the place of the proposed actual implementation of work (rendering of services). In some cases, this may not be Rospotrebnadzor, but local officials. But the list is the same for everyone (see below).

From January 1, 2018, it will be possible to submit notifications in any region, to any Rospotrebnadzor, and it will also be possible to submit through the MFC (in any region of the country, regardless of the place of business Decree of the Government of the Russian Federation of December 09, 2017 No. 1500.).

You must register with Rospotrebnadzor before starting activities. The beginning of activity is the first income, and not the presence of the OKVED code.

For those individual entrepreneurs who are going to follow. activities, registration is required at the territorial office of Rospotrebnadzor: providing hotel services, as well as services for temporary accommodation and provision of temporary residence; providing household services; provision of services Catering; retail; wholesale; provision of services for the transportation of passengers and luggage on orders by road transport (including transport with a carrying capacity of more than 2.5 tons) (with the exception of such transportation along regular transportation routes, as well as to meet the own needs of legal entities, individual entrepreneurs ); woodworking and production of wood and cork products, except for furniture; publishing and printing activities; activities related to the use of computers and information technologies. Production: textile materials; garments; clothes; leather, leather products, including footwear; bread, bakery and confectionery; milk and dairy products; juice products from fruits and vegetables; oil and fat products; Sahara; flour products; soft drinks.

The exact list of OKVED and OKUN codes for which it is necessary to notify Rospotrebnadzor of the start entrepreneurial activity, can be found in Decree of the Government of the Russian Federation of July 16, 2009 N 584.

You can notify through the website gosuslugi.ru: Registration in the register of notifications through the website of the State Service

Notification may need to be submitted not only to Rospotrebnadzor. The Decree also lists other bodies. For example, it could be the Ministry of Labor or the Ministry of Emergency Situations.

Documents include: a copy of the TIN, a copy of the OGRN IP, a copy of the USRIP and a notification in 2 copies (see below).

Documents can be brought in person, by proxy through a representative, or by mail.

Settlement accounts of individual entrepreneurs can also be insured by a deposit insurance agency (if there is a bank there, see).

Find out the rates of banks. Many banks do not charge money for opening an account. The bank service is not very good.

Documents include: a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRIP

The document will be issued: contract; notice

Other region

R / s can be opened in any bank of the Russian Federation and in any quantity. There are no requirements to open a current account at the place of business.

Can I use my personal account for business activities?

It is forbidden. Personal (personal) and settlement accounts differ in classification and your client entity or an individual entrepreneur paying to a personal account becomes a tax agent for personal income tax, most likely any accountant will refuse to pay to such an account. In all banks, in the contract for servicing a personal (personal) account, it is indicated that you are not entitled to use it in business activities. IFTS may recognize receipts to a personal account as income individual and issue a tax of 13%, as well as fines and penalties if it comes up.

From May 2, 2014, it is not necessary to notify the tax office of opening / closing a current account. This is done by the bank itself.

From May 1, 2014, it is not necessary to notify the pensioner about the opening/closing of a current account. This is done by the bank itself.

From May 1, 2014, it is not necessary to notify the FSS about the opening / closing of a current account. This is done by the bank itself.

Note that the requirement of s. 1 p. 2 art. 23 of the Tax Code of the Russian Federation on the notification by taxpayers to tax authorities (and funds) of the opening (closing) of accounts does not apply to deposit and transit currency accounts.

Cash machine

All money that is legitimately received can be:

1) non-cash through r / s in the bank

2) in cash using cash register (synonyms for cash register, cash register, cash register)

3) in cash with the issuance of forms strict accountability(BSO) to individuals in the provision of services. At retail BSO cannot be issued.

You can independently develop forms and print them if there are no ready-made forms. It is impossible to print BSO on ordinary computers. Forms must be ordered from printers.

Accounting for BSO forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization (individual entrepreneur), and also sealed (stamped). There is no BSO book form.

The BSO and the BSO accounting book do not need to be registered with the tax office.

4) in cash if UTII and issue a document (sales receipt) with a number of details

5) By plastic card (Visa, Mastercard, Maestro). You need a CCP when making a purchase, you knock out a check for the amount withdrawn from the card.

6) in cash without KKM and BSO: sale in the markets, showrooms, delivery and peddling trade, sale lottery tickets, newspapers and magazines, from tanks, etc.

After

With the help of or this online service for organizations, you can keep tax and accounting records for the simplified tax system and UTII, generate payments, 4-FSS, SZV, Unified Calculation 2017 and submit any reports via the Internet, etc. (from 250 r / month). 30 days free. For newly created IPs now (free of charge).

An individual can carry out economic activities by registering as an entrepreneur. In this case, registration takes place at the IFTS at the place of its registration. Carrying out it in accordance with the law, he must pay not only mandatory payments to the budget (taxes), but also make contributions to off-budget funds.

By general rule when registering as an individual entrepreneur, the IFTS sends information about the entrepreneur to off-budget funds within five days, where he is assigned the appropriate numbers within three days.

These institutions must send notices to the IP in writing. If they have not been received, it is advisable for the entrepreneur to apply there on their own to find out their registration data.

sole proprietor without employees

Entrepreneurs who independently carry out the type of activity they have chosen must pay for themselves, in accordance with the law, fixed contributions, calculated on the basis of the current minimum wage and certain rates in the Pension Fund of the Russian Federation and the Compulsory Medical Insurance Fund, as well as submit a report to these institutions once a year.

For them, when entering information into the EGRIP, the initial assignment of numbers in extra-budgetary funds is sufficient. The individual entrepreneur at his place of residence receives notifications containing all the necessary information for making payments and submitting a report.

There is no need to provide additional data anywhere else, in contrast to the situation if the individual entrepreneur has registered employees.

Note that the fixed contributions of individual entrepreneurs for themselves are set by officials for the next year, respectively, their value may vary. Therefore, the value of these payments should be monitored annually.

IP with employees

The situation is quite different with entrepreneurs who attract for profit additional workers, regardless of an employment contract or a civil law contract. For them, it is mandatory to register an individual entrepreneur as an employer with the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund.

This is due to the fact that the entrepreneur must pay contributions and be accountable not only for himself, but also for his employees. For each of them set special order, which is significantly different from the other.

Therefore, the entrepreneur sends there a list of documents provided by law within a certain period of time. Registration is carried out by the PFR and the FSS, while the pension fund automatically registers with the MHIF. At present, it is not required to receive insurance policies for employees - they do this themselves in any company they like.

Registration of IP in the FIU

Within thirty days from the date of execution of the first labor contract or civil law contract with an employee, an individual entrepreneur must register as an employer at his place of residence with the Pension Fund of the Russian Federation. For entrepreneurs operating in regions other than the place of registration, this provision must be taken into account.

Documents for registration of IP in the FIU:

• Application for registration with the fund - is currently filled out on the basis of the data provided by the individual entrepreneur and printed out by the PFR employees.
• Entrepreneur's passport - to confirm his identity and place of residence.
• SNILS of an individual who has registered as an individual entrepreneur.
• (if there is).
• A copy of the employment contract (civil law contract) concluded with the employee.

In some cases, depending on the region, the FIU may also be asked to provide a notification from Rosstat on the assignment of statistical codes to the entrepreneur, an extract from the USRIP with a registration date of no more than 1 month. In addition, if the forms are submitted by another person on behalf of the individual entrepreneur, then a notarized power of attorney must be submitted to the fund.

Within five days, the PFR sends a letter to the entrepreneur with the registration number assigned to him.

When compiling payment orders for contributions, as well as submitting quarterly and annual reports, the IP must remember that if he reports and pays payments for himself, he needs to use the original registration number. Submission of all information and payment of deductions to the funds for their employees is carried out with a registration number as an employer.

Registration of IP in the FSS

The FSS provides disability, maternity and accident insurance, so you need to register for all of them. as an employer in the FSS takes place within 10 days from the date of drawing up a contract with an employee, a civil law contract.

Documents for registration of IP in the FSS:

• Application for registration.
• Entrepreneur's passport - to confirm his identity and place of residence.
• Certificate of registration in the IFTS.
• IP registration certificate (EGRIP).
• A copy of the license (if any).
• Copies of labor contracts and civil law contracts - as evidence of the availability of employees.

After accepting this list of forms, the FSS registers and sends a notification with the number assigned to it, which is subsequently indicated by the entrepreneur in all payments and reports. The fund must also send a letter to the individual entrepreneur, which indicates the rate of contribution to social insurance for injuries.

If the information is submitted by an authorized person, then a notarized power of attorney must be submitted to him.

Voluntary registration in funds

The composition of the mandatory contributions that individual entrepreneurs pay for themselves does not include a contribution to the Social Insurance Fund for disability and in connection with motherhood. In this regard, the entrepreneur is not covered by this social insurance, and he cannot receive paid sick leave.

The legislation provides for the voluntary registration of an individual entrepreneur with the FSS in order to be able to pay for the period of his temporary disability. The main condition in this case is the transfer by the entrepreneur to this fund of a monthly payment, calculated on the basis of the minimum wage and the FSS rate of 2.9%, and the submission of annual reports.

For voluntary registration with the FSS, you must submit:

• Application for registration under the program of compulsory social insurance in case of temporary disability and maternity.
• Entrepreneur's passport to confirm identity and address.
• Certificate of registration as an individual entrepreneur (EGRIP).
• Copy of license (if any).

Responsibility for the lack of registration in the funds

If the registration of an individual entrepreneur as an employer in the FSS and the PFR is carried out in violation of the established deadlines, he faces administrative liability, which depends on the period of violation. A delay in submitting information up to 90 days threatens the entrepreneur with a fine of 5,000 rubles, and over this time, the individual entrepreneur will have to pay 10,000 rubles.

In addition, the PFR and the FSS may refuse to accept reports if the entrepreneur is not registered with them as an employer until the moment of registration. In this regard, there will also be a violation of the deadlines for submitting relevant reports to off-budget funds, for which penalties may also be imposed.

When registering an individual entrepreneur or LLC in 2018, the tax office itself sends data about you to extra-budgetary funds: Pension Fund(PFR) and FFOMS, about the organization - in the PFR, FFOMS and FSS. Thus, you are automatically registered in the insurance funds as an individual entrepreneur or organization. You will then receive a notification by mail with a registration number.

BUT if you plan to hire workers or have already hired, then the LLC needs to be registered again with the Pension Fund of the Russian Federation + also with the FSS, but already independently and as an employer, and for individual entrepreneurs only with the FSS.

Thus, if you have entered into an employment, copyright or civil contract(contract, one-time work, etc.), the subject of which is the performance of work and the provision of services, then must be registered as an employer:

1) In the FIU- within 30 days from the date of signing the first such contract.

2) In the FSS- within 10 days from the date of signing the first such contract.

For violation due date threatens a fine of 5,000 rubles.

For violation of the deadline for more than 90 days - 10,000 rubles.

Required documents for an individual entrepreneur

Required documents (originals and copies):

1. Application for registration as an employer:

   Voluntary registration in the FSS

   Also, an individual entrepreneur can register with the FSS for himself in order to receive benefits in connection with maternity and temporary disability. At the same time, the contribution from July 2017 is 2714 rubles. per year (minimum wage 7800 rubles * 2.9% * 12 months).

   Reporting on these contributions has now been cancelled.

   Required documents for registration:

   Application for voluntary registration with the FSS under the OSS program in case of temporary disability and in connection with motherhood ()

   Passport (copy) and TIN (copy)

   Certificate of state registration IP (copy)

   A copy of the license (when carrying out certain types of activities)

Registration after registration

The tax inspectorate, within 5 days after successfully completing the registration procedure, transfers information about newly created individual entrepreneurs and LLCs to extra-budgetary funds for their further registration. Entrepreneurs are registered with the PFR, MHIF, and organizations with the PFR, MHIF, FSS.

If in your tax office Since the principle of "one window" applies, then during registration, in addition to the main documents, you will immediately receive notifications of registration in non-budgetary funds, as well as a notification with statistics codes. If your tax authority does not provide such a service, then, despite the fact that you do not need to register yourself, you will nevertheless have to receive a notification of registration with each of the funds (you do not need to receive a notification from the MHIF, since since 2011 year, their powers were transferred to the FIU). Each notification contains a registration number, which is needed to pay insurance premiums and submit reports.

Free tax advice

Registration as an employer in the Pension Fund of the Russian Federation and the Social Insurance Fund

note that individual entrepreneurs, after hiring their first employee, starting from January 1, 2017, no longer need to register with the FIU as an employer.

For employers-individual entrepreneurs, the declarative procedure for registration has been canceled. Registration and deregistration in the FIU can be carried out on the basis of the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities and it is not at all necessary to submit additional documents (letter dated January 31, 2017 No. BS-4-11 / 1628@).

You will need to register with the FSS IP in the following cases:

• concluded an employment contract with the employee;
• a civil law contract for the performance of work (rendering of services) or an author's order contract has been concluded, under which he is obliged to pay contributions for accident insurance.

To be registered with the FSS, an individual entrepreneur must submit an application for registration as an employer no later than 30 calendar days from the date of conclusion of one of these agreements.

Organizations are not required to register with the FIU and the FSS, since they are initially registered as employers (since they always have at least one employee - the general director).

State control bodies (Rospotrebnadzor, etc.)

Individual entrepreneurs and organizations before the start of implementation certain types activities(receiving profit on them) must notify the relevant authorities state control. In most cases, this is only Rospotrebnadzor, but it can also be Rostransnadzor or other state supervision bodies.

The list of codes (OKVED and OKUN) for which a notification must be submitted can be found in Decree of the Government of the Russian Federation dated July 16, 2009 No. 584. Pay attention to the section "I. General provisions”, where the types of activities (items) from Appendix No. 1 are correlated with state supervision bodies.

You can download the notification form on the start of entrepreneurial activity at this link.

Notifications are provided at the place of actual performance of work (rendering of services). There are three ways to submit a notice of commencement of business activity:

1. In paper form (in 2 copies) in person or through your representative. The second copy (with the necessary mark) will be returned. This paper will serve as confirmation that you have handed in the notice.
2. By mail by registered mail with a description of the attachment. In this case, an inventory of the attachment (indicating the notification to be sent) and a receipt must remain, the date of which will be considered the date of delivery of the notification.
3. AT in electronic format over the Internet through the online service of the State Services website (