Do I need to register with the PFR. How is the notification of registration of an individual entrepreneur in the FIU? Do I need to report the tax on hiring an employee?

Introductory information

In order to engage in entrepreneurial activity, an individual needs to go through the state registration procedure and obtain a status. To do 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 an entry about the entrepreneur is entered in a special state register - Does an individual entrepreneur, after receiving a certificate, visit the FIU to register there? Let's figure it out.

Registration in IP funds without employees

As you know, accounting for payers of contributions (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 Three days are allotted for this (paragraph 2, clause 1, article 11 federal law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in Russian Federation", hereinafter - Law No. 167-FZ). As a result, the 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 themselves" are also not paid.

Registration with the FSS is subject only to those individual entrepreneurs who have concluded labor contract with an employee (clause 3, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ “On mandatory in case of temporary disability and in connection with 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 such a case, he may voluntarily have a relationship 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 submit to the FIU at the place of residence within 30 days from the date of registration (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”).

Simply put, an individual entrepreneur will be required to accrue and pay insurance premiums for employees not only for disability and maternity, but contributions “for injuries” (for more details on the types of contributions, see “Insurance contributions to extra-budgetary funds”).

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 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 10.25.13 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 deadline for registration with state authorities off-budget 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 individual entrepreneur hired employees. 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).

Calculate salary, contributions and personal income tax for free within a month

The process of registering an individual entrepreneur ends with the issuance of the following two documents by the tax authority:

Page content

• Certificate of registration of an individual as an entrepreneur (OGRNIP);
• Extracts from the state register of individual entrepreneurs.

At this stage, many entrepreneurs have a question, what to do after registering an IP?

• decide on and submit an application within the appropriate time frame, established by law RF;
• register with the Pension Fund;
• if there are employees, register with the FSS and the FIU as an employer;
• receive a letter from the state statistics authorities;
• send a notification to state control authorities if the individual entrepreneur is engaged in special activities;
• to order ;
• at the bank if necessary;
• buy and ok established by law RF.

Choosing a tax regime and submitting an appropriate application to the Federal Tax Service

It is advisable to familiarize yourself with the existing tax regimes and the procedure for their application even before starting, or during the filing process.

Currently, the Russian Federation applies 5 types of tax regime:

• general (there is no need to submit an application, as it is applied automatically);
• USN (simplified taxation system). To switch to this mode, the corresponding application and documents are submitted either together with the main package of documents when registering an IP, or within 30 days after registering an IP;
• ESHN (single agricultural tax). An application for the application of this regime is also submitted along with the main package of documents when registering an individual entrepreneur, or within 30 days after registering an individual entrepreneur;
• UTII (single tax on imputed income). Application for application of UTII for different types entrepreneurial activity submitted within 5-10 days from the start of the application of this regime;
• Patent (the application is submitted within 10 working days before the start of application).

Registration with the FIU

The tax authority that registers an individual entrepreneur independently sends data for registration to the Pension Fund at the place of residence.

The IP only needs to receive within 30 days the "Notice of registration of an individual in the territorial body of the Pension Fund of the Russian Federation at the place of residence." The notice is usually delivered to the postal address within 2 to 4 weeks.

If the notification was not received, you must visit the FIU yourself and submit an application.

Why is this notification needed? It contains the registration number and details that will be required to pay individual entrepreneur contributions to the FIU. If necessary, these data can be quickly found out by calling the local Pension Fund or by visiting the branch in person.

Receiving a letter from Rosstat

Another item on what to do after registering an IP is to receive a letter from government agency statistics. A letter from Rosstat with is of a notification nature, that is, it is not necessary to receive it, but it is highly desirable. It contains information about various codes: OKPO, OKATO, OKTMO, OKOPF, OKFS, OKOGU. In everyday life, an individual entrepreneur does not need this data. Then in what cases does the need for information of this kind arise, and why it is desirable to get these codes on hand:

• when opening a current account, any bank will require a letter from Rosstat with statistics codes;
• upon receipt of various licenses, permits and approvals for special types business activities will require statistics codes;
• Rosstat conducts selective observation and control of individual entrepreneurs. In case of being included in the sample, the individual entrepreneur is obliged to provide the required statistical information about himself and his activities. Refusal to provide this information for any reason is the basis for bringing individual entrepreneurs to administrative responsibility and imposing fines.

How to get statistics codes?

1. Personally contact Rosstat at the place of residence and submit an application. Within two days, a corresponding letter with statistics codes will be issued.
2. Get data online Federal Service state statistics. To do this, you need to enter your region, then TIN or OGRNIP. Information with statistics codes can be printed out. Post-registration steps for sole proprietors

Registration with the FSS for individual entrepreneurs

If an individual entrepreneur is an employer, then he must pay insurance premiums to the Social Insurance Fund for his employees.

This article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how to solve your particular problem - contact our consultant for FREE!

Registration of an individual entrepreneur in the FSS as an employer is carried out within 10 days after the signing of the first employment contract.

To do this, you need to submit to the FSS:

• passport of an individual entrepreneur (pages with a photo and registration);
• certificate of state registration of an individual as an individual entrepreneur;
• certificate of registration with the tax authority (TIN);
• extract from USRIP;
• work book of the first hired employee, if the employee was hired part-time without registration work book, then the employment contract;
• application for registration

Registration of an individual entrepreneur as an employer in the FSS and notification of it is carried out within 5 working days.

Registration with the FIU

The payment of insurance premiums for individual entrepreneurs to the Pension Fund of the Russian Federation for themselves and for employees in 2020 is mandatory. After submitting documents for registration with the FIU as an employer, a registration notification will come after 3 days.

It should be noted that an individual entrepreneur submits reports to the FIU only if he is an employer, that is, he has at least one employee in his staff. If an individual entrepreneur does not have employees and pays contributions to the FIU only for himself, then reporting is not required. Documents for registration with the FIU as an employer:

• application for registration in the territorial body of the Pension Fund of the Russian Federation of the insurant making payments individuals;
• a copy of the order on hiring the first employee;
• a copy of the employment contract with the first employee;
• original and copy of the IP registration certificate;
• extract from USRIP;
• TIN IP (original and copy);
• IP passport (original and photocopy).

Rospotrebnadzor notification

In the event that an individual entrepreneur is engaged in one of the types of activities listed in clause 1, article 8 of the Federal Law No. 249 of December 26, 2008 (for example, providing household services, services in the field Catering, hotel business etc.), then he must notify Rospotrebnadzor at the actual place of provision of services about the start of his activities even before making a profit. This can be done via the Internet using a special online service, or by visiting the branch yourself.

Is not prerequisite for the implementation of activities, but if desired, you can order it and use it in your work.

Thus, the main points of what to do after registering an individual entrepreneur are choosing a tax regime and submitting an appropriate application to the tax authority, registering with the FIU as an individual entrepreneur, registering an individual entrepreneur as an employer with the FSS and the FIU, if there are employees, receiving a letter with statistics codes. After that, you can deal with ordering a print, purchasing and registering a cash register, opening a bank account. In case of violation of the terms or procedure for the above actions, the individual entrepreneur may be held administratively liable, which entails the application of sanctions and the imposition of fines.

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 do not 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 are now administered by 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 an individual entrepreneur 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").

In the conditions of the modern economy, more and more residents of our country come to the conclusion that in order to achieve good financial condition they need to start their own business.

But in fact, entrepreneurial activity requires full dedication and good legal preparation - registration, licensing, obtaining additional permits, solving everyday issues with partners and employees.

Not every person can boast of a diploma of graduation from a law school or the presence of potential legal acquaintances. And the same Pension Fund registers all individual entrepreneurs only with strict observance of the established documentation requirements. Therefore, at the stage of starting a business, you have to independently study all the nuances of registering an individual entrepreneur (individual entrepreneur).

Registration with the Pension Fund of Russia (PFR)

Registration of an individual entrepreneur in the FIU is carried out automatically after fixing as a tax payer. This rule applies to self-employment. In the event that it is planned to use a hired work force, IP must be registered as an employer. For this, the FIU requires the submission of the following documents within a period not exceeding 30 days from the date of conclusion of the contracts:

• application of the established form;
• a copy of the certificate of state registration of IP;
• a copy of the certificate of registration with the tax authorities;
• a copy of the employment contract with the employee who is hired;
• a copy of the work book of the employee.

Private notaries (from the date of appointment) and lawyers (from the date of issuance of the certificate) must register independently with the PF bodies. Deadlines for submission of documents - 30 days.

From the moment an individual entrepreneur is registered, he is obliged to pay regularly. This can happen either once a year or in separate payments. All payment forms with ready-made details can be found on the PFR website.

Each individual entrepreneur is obliged to submit quarterly Pension Fund payment reports. All checks are kept for verification. Contributions are paid in any case, even if entrepreneurial activity is temporarily not conducted.

Registration with the Social Insurance Fund (FSS)

Registration of an individual entrepreneur in the FSS is carried out only if the entrepreneur has employees. In the absence of employees, there is no obligation to register with the Social Insurance Fund. But if the entrepreneur enters into labor or civil law contracts hired labor force, he needs to register within 10 days.

Registration is carried out by the territorial branch of the fund in the presence of the following documents:

• passports of individual entrepreneurs and employees;
• work book of an employee;
• bank account opening certificates;
• certificates of TIN (individual tax number);
• certificates of OGRNIP (the main state registration number of an individual entrepreneur).

If an entrepreneur has missed the 10-day period allocated by law for registration with an off-budget fund, he can be fined (today the fine is 5,000 rubles).

The Social Insurance Fund, in which the IP is registered, issues a document to the entrepreneur - an insurance certificate.

Registration in the Compulsory Medical Insurance Fund (FOMS)

The MHIF is one of the off-budget funds, where an individual entrepreneur transfers. To date, they are combined with one contribution from the PFR, but you need to register with the MHIF separately. The action is performed automatically. To do this, submit:

• the passport;
• TIN certificate;
• OGRNIP certificate.

Registration with the MHIF takes place immediately and is confirmed by the issuance of a certificate of registration of the insured.

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. In the IFTS and the PFR, the tax office itself will register.

Documents include: the first employment 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; provision of household services; provision of catering services; 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, under which it is necessary to notify Rospotrebnadzor of the start of 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. For 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. The IFTS can recognize receipts to a personal account as income of an individual and impose a tax of 13%, as well as fines and penalties, if this pops 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 notification by taxpayers to tax authorities (and funds) of the opening (closing) of accounts does not apply to deposit and transit currency accounts.

Cash register

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).