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Registration as an individual entrepreneur. Registration and registration of individual entrepreneurs for tax purposes

) it’s not enough to just open up: go to the tax office and pick up registration documents. Registration of individual entrepreneurs with the Pension Fund of the Russian Federation and other funds and departments is also a mandatory procedure, since not all branches of the Federal Tax Service have yet introduced a “one-stop shop” mechanism. Therefore, you will need to spend your time visiting the relevant departments so that neither they nor you subsequently have questions for each other.

All the institutions listed in this article can be visited in parallel, since you already have everything on hand Required documents, which may be required of you by these authorities. We definitely recommend making copies of the constituent papers in advance, since it is rare that any government agencies go to waste the resources of their copying machines and paper. In this case, it would be appropriate to use a slightly modified saying: “Equipped means armed.” You never know what kind of certificates they will require from you at local department offices. Bring all official documents with you, as well as clean paper and pen, so you can complete applications on the spot.

Let's go to the Pension Fund

This is one of the first establishments that you should definitely visit after. Let us also note here that registration with the Pension Fund of the Russian Federation is carried out by you as an individual entrepreneur who pays pension contributions. If you have employees, you will have to register them separately.

You will be required to provide:

  • your civil passport and a copy of the pages with registration and basic information;
  • a copy of your TIN;
  • copy ;
  • yours Insurance certificate OPS (green card covered with laminate).

You will get from Pension Fund notification and details for transferring accrued contributions to the fund for yourself.

If you have already hired workers, you must register with the Pension Fund as an employer. This is a procedure independent of the first. Your task is to provide the fund with documents for registration with the Pension Fund:

  • employment contracts with employees;
  • a copy of the employee’s tax identification number;
  • a copy of the employee's insurance certificate;
  • a copy of your passport: first page and registration page;
  • copy of OGRNIP;
  • USRIP extract;
  • Application for registration with the Pension Fund of the Insured of an insurer making payments to individuals.

This procedure must be carried out within 30 days after the person is hired.

Getting health insurance

Since 2011, registration with the Federal Compulsory Medical Insurance Fund has been cancelled, because all the affairs of the fund are now occupied by the Pension Fund.

We provide documents to any branch of any insurance company in order to obtain a policy. health insurance(for free medical services):

  • passport;
  • OGRNIP certificate;
  • printing (if available).

You will need to be issued a health insurance policy, which, if necessary, must be shown in clinics, hospitals, and emergency departments.

Since registration of individual entrepreneurs with the Compulsory Medical Insurance Fund is no longer required, your employees must also obtain a policy on their own in the same way (from any insurance company of their choice).

Registering with the FSS

To receive sick leave benefits and maternity leave you need to register with the Social Insurance Fund (to which you will subsequently transfer contributions for yourself and for your employees). To register, you will need the following documents:

  • copy of the passport;
  • employment contract with the employee;
  • copies of TIN;
  • copy of OGRNIP;
  • extract from the Unified State Register of Individual Entrepreneurs;
  • OPS certificate;

After you register as an individual entrepreneur with the Social Insurance Fund, you will need to transfer 2.9% of the minimum wage (approximately 133.72 rubles) for yourself and for your employees every month. This will give you the right to demand payment. sick leave you as an individual entrepreneur and your employees.

Let's not forget about the statistical authorities

Individual entrepreneurs do not have to register with statistical authorities, however, some banks and institutions may require this information. Therefore, it is worth visiting the State Statistics Service and getting a certificate with statistics codes there. To do this you will need:

  • copy of TIN;
  • copy of the passport;
  • copy of OGRNIP;
  • extract from the Unified State Register of Individual Entrepreneurs.

You will need to be given a Notice containing statistical codes that correspond to your activity.

Permission from Rospotrebnadzor

For some types of activities, permitting documentation from Rospotrebnadzor is required. You need to register with this department if you intend to engage in:

  • hotel business;
  • household services;
  • catering;
  • retail and wholesale trade;
  • passenger transportation;
  • wood production (except furniture);
  • publishing and printing;
  • IT technologies,

as well as production:

  • textiles,
  • bakery products;
  • leather products;
  • milk and dairy products;
  • juices;
  • fat and oils;
  • Sahara;
  • flour;
  • soft drinks.

To clarify the types of activities for which registration with Rospotrebnadzor is required, you can refer to Decree of the Government of the Russian Federation No. 584 of July 16, 2009.

Documents for registration in RPN:

  • copy of TIN;
  • copy of OGRNIP;
  • extract from the Unified State Register of Individual Entrepreneurs;
  • certificate with statistics codes;
  • notification of the start of business activity - 2 copies.

During further work, you will need to notify Rospotrebnadzor about a change in your address, the location of your office, or changes relating to your activities.

Money in the cash register, bank accounts, stamp in the safe

You can carry out cash transactions with cash only with a cash register. , you can find out in the corresponding article on our website.

Many legal entities (and individual entrepreneurs recently) prefer to work by bank transfer, that is, by transfer to a current account. Therefore, it is worth considering at any convenient bank.

The requirements of financial institutions for opening an account vary, however common list documents are the same:

  • copy of TIN;
  • copy of ORGNIP;
  • extract from the Unified State Register of Individual Entrepreneurs.

After opening the account, you will be given an agreement and a notification, which you will need to take to the tax office, the Pension Fund and the Social Insurance Fund. If this is not done within seven days, you may be fined 5,000 rubles.

In order to use a current account, draw up contracts, issue invoices, invoices and invoices, you may need a seal. It is manufactured by any company. It is enough to provide your constituent documents there, and in a couple of hours you will be able to pick up the finished seal.

One day, friends asked me to help them register an individual entrepreneur. After reading the Law, visiting a decent bunch of websites, I prepared the necessary set of documents (as it seemed to me then) and we went to the tax office to file. Already leaving the tax office, we heard the indignation of a man who was refused registration.

He was indignant because when accepting documents for registration, the inspector did not check them for possible mistakes. To the man’s arguments, the inspector replied that he was not obliged to check for errors and his task was only to accept the documents that were brought to him, no more, no less.

A whole week waiting to receive it ready-made documents, I was tormented by doubts whether I had filled out everything correctly and whether I had attached all the documents. And my bad expectations came true - we were refused. I don’t remember the exact reason for the refusal. I had to prepare a package of documents again, pay the state fee again and wait another week. The second time was successful! For me, but for a friend, some kind of deal fell through due to the first refusal of registration.

In a word, after reading this article, you will be able to “high-quality” register an individual entrepreneur absolutely independently and without anyone’s help. At the end of the article we will discuss “pitfalls” or which you definitely need to pay attention to Special attention, and this will allow you to avoid registration refusal or other troubles.

Do you want to know which business form to choose? Read the article “What to choose as an individual entrepreneur or LLC? Differences and comparison".

Looking ahead, we can give answers to several of the most popular questions regarding the registration of individual entrepreneurs:

How much does it cost to open (register) an individual entrepreneur?

Yours costs associated with registering an individual entrepreneur will consist of the following payments:

  • State duty - 800 rubles;
  • Printing - 300 rubles (maximum 500 rubles);
  • Opening a current account - from 1000 rubles;
  • Purchase and registration of a cash register (optional) - from 15,000 rubles.

How long will it take to register an individual entrepreneur?

  • Collecting documents and filling out an Application for Individual Entrepreneur Registration - 1 day;
  • Registration of an individual entrepreneur with the tax office - 3 days.
  • If you do not have a TIN, then registering an individual entrepreneur will take 10 days (read about this below).

So, everything in order.

Individual entrepreneur (IP), who or what is it?

An individual entrepreneur, individual entrepreneur, is an individual who is registered as an entrepreneur, but without forming a legal entity and at the same time, possessing all the rights inherent in a legal entity. Advantages of individual entrepreneurs over legal entity(for example, LLC):

  • Individual entrepreneurs do not need to have a legal address;
  • Individual entrepreneurs do not need to have an authorized capital;
  • The individual entrepreneur freely uses the proceeds, i.e. All cash received from carrying out their business activities.

Where does individual entrepreneur registration take place or where to register an individual entrepreneur?

State registration of individual entrepreneurs carried out by the tax service. Register an individual entrepreneur You can only at your territorial tax office, i.e. only in the branch to which your residential address belongs (permanent address). For example, you are registered in the Moscow region, but want to register an individual entrepreneur in Moscow, this will not work. You can also register an individual entrepreneur using temporary registration, but (important) only if there is no mark in your passport indicating permanent registration.

It should also be noted that business activities can be carried out throughout the Russian Federation, regardless of the place of registration of the individual entrepreneur.

Register an individual entrepreneur in Moscow It is possible only at the 46th tax office (Federal Tax Service No. 46) at the address: Pokhodny Proezd, building 3, building 2. .

If you are from another region, then you can find out the address of your tax office on the FIAS website.

All information related to individual entrepreneurs is contained in the Unified state register individual entrepreneurs (USRIP). Some of the information is publicly available and anyone can request it.

Do I need a TIN to register an individual entrepreneur?

To register you as individual entrepreneur In the Application for registration of individual entrepreneurs, you must indicate your TIN. If you do not have one, then you must add an Application for TIN to the package of documents for registering an individual entrepreneur.

In this case, the “tax office” will first carry out the procedure for registering you and assign you a TIN, and then begin registering “your” individual entrepreneur. The registration period for individual entrepreneurs will increase by 5 days (the time required to assign you a TIN).

Selection of economic activity codes for individual entrepreneurs (OKVED for individual entrepreneurs). Step 1.

When filling out the Application for individual entrepreneur registration You will need to list the types economic activity that you will be doing. All types of economic activities are divided into categories and subcategories. They are contained in the All-Russian Classifier of Types of Economic Activities (Service for selecting OKVED codes with the ability to send to email). Each type of activity has its own specific code (XX.XX.XX). When filling out the Registration Application, you must indicate this code and its meaning.

It is advisable to select and indicate as many codes as possible, but no more than 20. In practice, for unknown reasons, for some reason problems arise with registration if more than 20 codes are indicated in the Application. After registration, you have the opportunity to add or exclude some codes, but to do this you must submit an Application for Amendments to the Unified State Register of Individual Entrepreneurs.

Types of economic activity have concepts: basic And additional. There can be only one main code and it is indicated first in the Application for Individual Entrepreneurship Registration. There can be any number of additional codes.

To select the OKVED codes that suit you, we suggest using the Collection of OKVED types for small and medium-sized businesses (you can also download it there), which is divided into the most popular areas of activity.

Important! There is a certain list of OKVED codes, which requires, when registering an individual entrepreneur, to also provide certificates of good conduct (no criminal record).

We fill out the Application for registration of individual entrepreneurs. Step 2.

Next, we need to fill out an Application for state registration an individual as an individual entrepreneur (IP). It is advisable to fill it out on a computer, but you can also fill it out manually. But you cannot add anything by hand on the finished printed Application.

You can download a completed sample Application for Individual Entrepreneur Registration and enter your data into it. After this, print and staple, and on the back of the last page stick a “piece of paper” with the inscription "Strapped and numbered ____ pages", indicate your full name and sign.

Attention! This sample Application for registration in form P21001 will not be valid from 04/07/2013. From this date, new application forms will be introduced. For professional assistance in registering an LLC, I recommend contacting the Business Registration and Support Center.

Example “Paper on the back of the last sheet”

Do not forget sign the Application in places where “Applicant” is indicated. If you personally submit an Application to the tax office, you do not need to have your signature certified by a notary.

Application for transition to the simplified tax system for individual entrepreneurs. Step 3.

The majority of individual entrepreneurs choose from the tax regimes proposed by our state Simplified system (USN). The simplified tax system provides a lot of advantages. You can learn about taxation regimes on the page dedicated to the taxation system.

We dare to assume that you too will choose the “simplified” version. If you decide to use the Main Tax Regime (OST), then there is no need to fill out an Application for Switching to the simplified tax system, and you can skip this step.

Application for transition to simplified tax system can be submitted simultaneously with the submission of the Application for registration or within 5 days after receiving the Certificate of Registration of the Individual Entrepreneur.

The simplified system offers two options for calculating the single tax:

  • 6% of income;
  • 15% of income minus expenses.

The first option is suitable for individual entrepreneurs whose activities do not involve significant expenses, for example, the provision of any services. The second option is chosen by those who incur serious costs to extract future income (trade, production).

So, fill out the Application for transition to the simplified tax system. You can download a completed sample Application for Transfer to a Non-STS for Individual Entrepreneurs and replace the data highlighted in “red”.

In the column “Selected as an object of taxation,” put the number “1” if you choose the mode - 6% of income and the number “2” if - 15% of income minus expenses.

The application for transition to the simplified tax system must be printed and submitted in 3 copies, both sign. When submitting documents for registration of an individual entrepreneur, the Federal Tax Service employee is obliged to return one copy of the Application with a mark of acceptance. After registration, you should still receive an Information Letter confirming the acceptance of your Application to switch to the simplified tax system. Read about it below.

State duty (state duty) for registration of individual entrepreneurs. Step 4.

To register an individual entrepreneur, you must pay a state fee of 800 rubles..

You can pay the state fee in two ways:

  • through a bank;
  • through the terminal in the “tax office”.

Paying the state duty through the terminal is much easier and faster, but for this you will need to pay a commission of 50 rubles.

If you still decide to make a payment through a bank, then download the Receipt for payment of the state fee for registering an individual entrepreneur, enter your data into it and run to Sberbank (there is no commission there). The receipt is only suitable for Moscow.

The receipt must be attached to the set of completed documents.

Important point! If for any reason you are denied registration as an individual entrepreneur, then It is not possible to return the paid state fee or credit it for re-registration.

Registration of individual entrepreneurs with the tax office, submission of documents. Step 5.

All documents for individual entrepreneur registration prepared, printed, bound (where there is more than one sheet) and signed! Now you need to submit them to the tax office. Where exactly (for Moscow - Federal Tax Service No. 46) is written above. In the 46th “tax” office, registration of individual entrepreneurs takes place in hall No. 3. Our state is modern, and therefore the queue at the tax office is electronic, i.e. You need to take a ticket at the terminal and wait for your turn.

So, in your set of documents for individual entrepreneur registration must be:

  • Application for state registration of individual entrepreneurs- 1 PC.;
  • Copy of the passport(on one page: spread of the first page and the page with registration) - 1 pc.;
  • Copy of TIN Certificate- 1 PC.;
  • Application for transition to simplified tax system- 3 pcs.;
  • Receipt for payment of state duty- 1 PC.

Important! Don't forget to take your passport and original TIN Certificate.

The Federal Tax Service inspector, after checking your set of documents, must issue you Receipt for receipt of documents. The receipt, in addition to the list of documents accepted from you, contains the date when you can pick up the completed documents. If you miss this date, the tax office will send them to you by mail.

If you also submitted an Application to switch to the simplified tax system, then the inspector must mark the second copy and return it to you.

We collect the completed documents. Step 6.

According to the law Individual entrepreneur registration period is 5 days. Documents must be collected on the appointed date and provided with a Receipt. As in the case of submitting documents, we take a receipt and wait for our turn (this is for Moscow).

The set of ready-made documents for individual entrepreneur registration includes:

  • Certificate of registration of individual entrepreneur;
  • Notification of registration with the Federal Tax Service;
  • Extract from the Unified State Register of Individual Entrepreneurs.

That's it - you are an individual entrepreneur! There's just one more thing left to do...

What to do after registering an individual entrepreneur. Step 7

To complete the process individual entrepreneur registration you need to receive an Information Letter from the State Statistics Service, a Notice of Registration with the Pension Fund, make a stamp, open a current account, buy and register cash machine.

Information letter from State Statistics Service

At present, Rosstat (Territorial body of the Federal State Statistics Service for Moscow) does not provide Information Letters.

You can print the Notice yourself in the form approved Federal service State Statistics (Rosstat) 05/28/2012

Registration with the Pension Fund

When registering an individual entrepreneur, the tax office itself sends data about you to the Pension Fund. However, you still need to visit it in order to pick up the Notice of registration with the Pension Fund of Russia in which you will find your registration number. You need to have with you: a copy of the TIN, a copy of the passport, a copy of the Certificate of Registration, a copy of the extract from the Unified State Register of Individual Entrepreneurs, a certificate of compulsory pension insurance (green laminated card). You will also be given samples of receipts and the amount of contributions that will need to be transferred by the individual entrepreneur to the Pension Fund of the Russian Federation.

Make a stamp

An individual entrepreneur is not required to have his own seal. However, its presence is welcomed by both banks and business partners. A seal imprint on a contract looks more impressive than just a signature. The cost of making a seal varies from 300 to 700 rubles. To produce a seal, you are usually asked to provide: full name, city and OGRN.

Open a bank account

An individual entrepreneur is not required to open a bank account. He can easily conduct his business without him. Open a current account only if necessary, because the bank takes money for this service (from 1000 rubles) and, in addition, you will have to pay a commission to the bank monthly (about 1000 rubles).

To open a current account, you must provide the following documents to the bank: Individual Entrepreneur Registration Certificate, TIN Certificate, Information Letter from State Statistics Service, passport.

Currently, there is no need to notify the Federal Tax Service about opening an account!!!

Cash machine

Whether or not an individual entrepreneur needs a cash register depends on his field of activity. Individual entrepreneurs can accept money from their clients in different ways: in cash, by transfer to a bank account. If your activity involves accepting money from clients in cash, then you need to have a cash register. Only those individual entrepreneurs who provide clients with services listed in the “All-Russian Classifier of Services to the Population” (OKUN) can work without a cash register. In this case, instead of cash receipt The Strict Reporting Form (SRF) is used.

It is not enough to simply purchase a cash register; it must be registered with the tax office (registered).

Features of individual entrepreneur registration - be careful!

The individual entrepreneur registration process may well end refusal of state registration. You can get a refusal for various reasons: documents are not drawn up correctly, the applicant’s signatures are not included everywhere, or not all documents are provided (we are all human and we all make mistakes). As a result of the received refusal to register, you will lose not only the state fee paid, but also your precious time, which, ultimately, can disrupt certain plans (for example, signing an agreement with a client).

Also when self-training documents for registration, special attention should be paid to indicating all information that may subsequently affect your work. For example, during registration you did not indicate any OKVED code that you may need in the subsequent conduct of business, or you did not immediately submit an application to switch to the simplified tax system upon registration. In both cases, you will be forced to spend some more time solving these problems.

And it's not full list possible troubles and financial losses that can be avoided if you immediately use the services of specialists. Specialized legal companies register you as an individual entrepreneur in full compliance with the law and taking into account all the specifics.

For example, the Center for Business Registration and Support, which, by the way, is located next to the only tax office in Moscow that registers individual entrepreneurs, will register you as an individual entrepreneur in just 5 working days for only 3,000 rubles, payable upon delivery. Specialists of the Registration Center will be with you within half an hour, taking into account the specifics of your business, will prepare all the necessary documents and accompany you to the tax office to submit documents. You also do not need to resolve the issue of paying the state registration fee; the legal center’s specialists will take on this task. All you have to do is tell them the address where you will need to deliver the completed set of documents (by the way, printing is also included in the cost of the service) - and for free.

Good evening! Thank you so much Natalia for responding to my letter so quickly. After rummaging through the documents, I saw that I was registered with the Internal Revenue Service on June 10, 2015. Accordingly, it is from this time that taxes are counted. I don’t understand what tax system I work under. When I opened the IP, I did not take this point into account. How can you find out or whether taxi activities automatically fall under the UTII please clarify. My second question is related to the closure of the individual entrepreneur. Can I close a business without paying taxes or should I automatically open it already? Next, regarding the ledger of expenses and income, I’ll ask this: when getting out of a taxi, do you often ask the driver for BSO? don't bother, I'll answer you. not even once in all this time. How to fill out a book (of an incomprehensible format) without having any receipt stubs. Forgive me for such a frivolous style, I am writing from the heart and have no experience in correspondence. Once again I would like to thank you, Natalia, for your responsiveness and substantive answers. Sincerely, Alexander
P.S. Can I talk to you, privately, so to speak? if yes, please email the place and time or phone number. How do you know how to get around Moscow at any time? a nice place No problem.

Alexander,

Good afternoon. I apologize for the late reply, for some reason your question did not reach me on time.
I answer:
You had to submit an application to choose a tax system within 30 days after registration. If you have not done this, then automatically you should work on OSNO. Only this system assumes automatic application if the application for choosing a tax system is not made on time. Look in your registration documents to see if you have an application for a special tax regime. You had to submit two copies, the tax office put a mark of acceptance on one of them and returns it to you.
From the date of registration, fixed contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund are calculated; these amounts do not depend on the availability and amount of your income. I will calculate for you based on the fact that you registered on 06/10/15:
Pension Fund - 10,391.03 rubles.
FFOMS -2,038.24 rub.
payment deadline - no later than December 31, 2015
These contributions are paid regardless of which taxation system the individual entrepreneur operates on.
Now the whole question is which taxation system are you registered in, because if you stayed on OSNO and still haven’t submitted a single report, and individual entrepreneurs on OSNO are VAT payers. Even if you do not pay VAT, you still submit reports.
Regarding the BSO and the book of income and expenses - the formats are all approved by law, the rules for filling them out too, but the fact that taxi clients do not require them is another matter - you must write them out in any case.
As for talking in person, this is only if you come to Sevastopol, I live in this city.
All the best.

This beautiful and alluring phrase “financial independence” makes you think about individual entrepreneurship(IP). And what?! It sounds solid, and from the experience of your friends and acquaintances you feel that you will be able to bear this difficult burden yourself. Working for yourself will not break your hands and will help you stand on your feet stronger.

True, the paperwork associated with registering an individual entrepreneur can be a little intimidating. But these are such trifles compared to the future in which you already see yourself, and in which there is no place for women’s weaknesses, that you chose the simple affirmation “We are not used to retreating” as the motto for today, tomorrow and forever, and rushed to the barricades.

But there is no need to rush to the barricades. Stop! First, sit down and think carefully about your decision, collect information, and in the end, figure out which government institutions need to be stormed, since it’s impossible to do without storming.

Steps to your own individual

So, first, find out where in your city or region the federal tax office, the department of labor and employment, the state statistics service, the pension fund and the health insurance fund are located, find out, and in more detail, what documents they will require from the future individual entrepreneur.

IMPORTANT! If you decide to radically change your social status and become an individual entrepreneur from being unemployed, then the employment center will definitely reimburse your costs for state fees, notary services, production of seals, stamps, and purchase of forms. Show cash receipts and sales receipts- that's all. Your money will be returned to you.

When registering as an individual entrepreneur, you must be prepared to pay taxes honestly. To do this, you will be assigned an individual taxpayer number. The procedure for filling out an application for assignment of a TIN is simple and contains only passport data.

Before registering as an individual entrepreneur, you need to select the type of activity. What is your passion, what can you do with pleasure, and even for money? After you select the activity of an individual entrepreneur, you need to classify it in accordance with OKVED, we note that this will not be difficult. Each type of activity is assigned a corresponding code - choose, you can even select several.

Having decided on the types of activities, you need to approach the issue of choosing the type of taxation very responsibly. Abbreviations such as simplified tax system, UTII, OSNO will tell you little at the beginning of your journey. But as soon as you register as an individual entrepreneur, you will have to work with them very closely.

To register as an individual entrepreneur, you need to write an application for individual entrepreneur registration, which also has a certain form - P21001 - and must be numbered, laced, dated and signed.

After submitting an application for registration of an individual entrepreneur, you can safely pay the state fee (the details will be provided by the tax office) and submit another application - for the application of a simplified taxation system, if, of course, the types of activities you have chosen fall under it. Everything about everything - five days. If you do not meet the deadlines, then you will need to pay tax according to OSNO or UNDV. And you will be transferred to the “simplified” system only on December 31st. So you need to keep up.

Having registered as an individual entrepreneur, you may be too busy and there will be no time left to run around the tax office, then you can issue a power of attorney from a notary for another person who will do this.

Important and necessary documentation

Now we come to the most basic thing: the package of documents that needs to be submitted in order to register:

You need to write an application for state registration of an individual entrepreneur. The tax office needs to fill out form P21001;

Make a copy of the TIN;

Make a copy of your passport with registration on one page;

Prepare a receipt for payment of the state duty;

When choosing the type of taxation under the simplified tax system, you need to write an application;

Foreign citizens must also provide a copy of their temporary residence permit.

Happy ending

That's all, almost. Now it's just a matter of time and waiting, and the wait won't be long. Within five days, the tax office must provide you with:

Certificate that you are registered as an individual entrepreneur;

Extract from the unified state register of individual entrepreneurs.

Or you may be refused if there are good reasons. But this is another topic, and now we believe that everything will work out for you, and you will soon be registered as an individual entrepreneur.

Cases when an individual entrepreneur hires an employee have long ceased to be rare. However, not all individual entrepreneurs know that when concluding even one employment contract You must 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 what cases an entrepreneur is required to register on his own, and how to do it.

Introductory information

To study entrepreneurial activity an individual needs to go through the state registration procedure and obtain the status of an individual entrepreneur. To do this, a set of documents is submitted to the tax office 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 essence, means that an entry about the entrepreneur is included in a special state register - the Unified State Register of Entrepreneurs. After receiving the certificate, does an individual entrepreneur need to visit the FSS and the Pension Fund of the Russian Federation to register there? Let's figure it out.

Registration in individual entrepreneur funds without employees

As you know, registration of insurance premium payers (including individual entrepreneurs) is carried out by two funds: the Pension Fund and the Social Insurance Fund.

Registration with the Pension Fund of Russia

The tax office independently transmits information about the new entrepreneur to its colleagues from the Pension Fund. They, in turn, are obliged to register the entrepreneur and assign him a registration number. Three days are allotted for this (paragraph 2, paragraph 1, article 11 Federal Law dated 12/15/01 No. 167-FZ “On mandatory pension insurance V Russian Federation", hereinafter referred to as Law No. 167-FZ). As a result, representatives of the Pension Fund must send the entrepreneur a document confirming registration with the Pension Fund of the Russian Federation as an insurer (paragraph 6, paragraph 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 Pension Fund. Registration is carried out without his participation (through the exchange of information between the Federal Tax Service and the Pension Fund of Russia).

Registration with the FSS

So far the IP does not have employees, he is not obliged to pay “for himself” insurance premiums for disability and maternity in the Federal Social Insurance Fund 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 Insurance against accidents at work and occupational diseases “for oneself” is also not paid.

Only those individual entrepreneurs who have entered into an employment contract with an employee are subject to registration with the Social Insurance Fund (clause 3, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with motherhood”, hereinafter referred to as Law No. 255-FZ).

It turns out that an individual entrepreneur without employees is not required to visit the Social Insurance Fund and register. The only exception is the case when an 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, you need to submit a corresponding application and a copy of your identity document to the Social Insurance Fund at your place of residence (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 obligation.

Registration of an individual entrepreneur as an employer

If an individual entrepreneur has concluded an employment contract with at least one employee and started paying him remuneration, then he needs to register with the Pension Fund of the Russian Federation and the Social Insurance Fund as an employer. Let us explain exactly what actions should be taken by an individual entrepreneur who has hired workers or entered into a contract with an individual contract for the performance of work or provision of services.

Registration with the Pension Fund of Russia

In order to register with the Pension Fund of Russia, an individual entrepreneur must, within 30 days from the date of conclusion of the contract, submit to the Pension Fund of the Russian Federation at his place of residence (section III of the Procedure, approved by resolution of the Pension Fund of the Russian Federation of October 13, 2008 No. 296p):

  • registration application;
  • 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 contract).

Registration with the FSS

When concluding an employment contract with an employee, an individual entrepreneur must register with the FSS as an employer-insurant for two types of insurance at once (clause 1.1 of the letter of the FSS of the Russian Federation dated August 23, 2011 No. 14-03-11/08-9440):
. for compulsory social insurance in case of temporary disability and in connection with maternity (clause 3, part 1, article 2.3 of Law No. 255-FZ);
.on compulsory social insurance against industrial accidents and occupational diseases (Article 6 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”).

To register, no later than 10 days from the date of concluding an employment contract with the first employee, submit to the Social Insurance Fund 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 December 7, 2009 No. 959n):

  • registration application;
  • identification document;
  • copies work records 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?

Inspectors may regard missed registration deadlines as a violation and hold the individual entrepreneur accountable. We have summarized possible fines in the table.

Responsibility for violation of deadlines for registration in funds

Violation

Responsibility

Violation of the 30-day period for registration with the Pension Fund (clause 1 of Article 27 of Law No. 167-FZ, letter of the Pension Fund of 05/07/10 No. KA-30-24/4871)

Late registration by up to 90 days entails a fine of 5,000 rubles; violation of the registration deadline by more than 90 working days is punishable by a fine of 10,000 rubles.

Violation of the 10-day registration period with the Social Insurance Fund (clause 1 of Article 19 of Law No. 125-FZ).

Lateness for up to 90 days entails a fine of 5,000 rubles, over 90 days - a fine of 10,000 rubles.

An individual entrepreneur who has entered into an employment contract with an employee carries out activities without registering as an insurer (paragraph 4, paragraph 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 activity without the specified registration, but not less than 20 thousand rubles (paragraph 4, paragraph 1, article 19 of Law No. 125-FZ).

Violation of the deadline for registration with the bodies of state extra-budgetary funds (Article 15.32 of the Code of Administrative Offenses of the Russian Federation).

An administrative fine in the amount of 500 to 1000 rubles.

We also note that in practice there have been cases when departments 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 already entail fines related to reporting. Finally, fund controllers may have questions about exactly when the individual entrepreneur hired workers. Consequently, the risk of various inspections increases.

Useful conclusions

In addition, we suggest taking into account the following conclusions:

  • An entrepreneur should register with the funds as an employer only after concluding the first employment contract with an employee. Subsequently, when hiring new employees, there is no need to contact the funds;
  • An individual entrepreneur should register with the Pension Fund not only when concluding an employment contract, but also in the event of concluding a civil contract for the performance of work or provision of services (clause 22 of order No. 296p).
  • According to the judges, funds do not have the right to refuse an individual entrepreneur to accept reports for employees due to the lack of registration as an insured employer (Resolution of the Federal Antimonopoly Service of the Moscow District dated October 29, 2013 No. A40-15112/13).
Heading: Plumbing
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