Notification to the pension authority that the company has passed the stage state registration and will soon begin to deduct contributions "for retirement" at least for its director, has recently not been the task of the founders or management. The tax authorities themselves are obliged to register an LLC with the FIU. However, there are a number of things to be aware of. Let's understand the intricacies of "automatic" registration and the algorithm of actions in case something went wrong.
With and without subdivisions
Registration of an LLC with the Pension Fund of the Russian Federation takes place without the participation of the founders of the company or management. As indicated on the PF website, a non-declaring procedure implies that the Pension Fund will receive information about you through the department from the tax authorities.
An unreported procedure means that the Pension Fund will receive information about you through the department from the tax authorities.
The director of the enterprise only needs to receive a notice of registration. The FIU can send it:
- By mail.
- Via the Internet in the form of an electronic document with an EDS.
- By e-mail address, which is sometimes indicated in the incorporation documents.
- The notice that the registration as an employer was successful can be delivered to the director in person. To do this, you need to come to the fund and make a request. The documents must be issued to the director of the company or a representative of the company with notarized power of attorney within three days.
The creation of separate divisions of the company, which have a separate balance sheet, current account and independently pay wages, does not imply their "automatic" registration with the Pension Fund of the Russian Federation. According to the PF information, the procedure in this case is as follows. The following are submitted to the fund:
- Application for registration of a separate subdivision. A blank document with recommendations for filling can be downloaded here. The document must be delivered to the representative office, which is located in the same area as the separate division of the company.
- The main document of the company (charter), containing information about the division (legal address).
- Regulations on a separate division, which is approved by the meeting of founders.
- Information on whether the new structure of the company has a separate current account and its own balance.
- Documents confirming the right to pay salaries, bonuses and other remuneration for work to employees.
Instead of the originals of the listed papers, you can deliver copies certified by a notary to the pension office. If there are no questions about the completeness of the package of documents, and the papers do not contain errors or incorrect information, the fund will register a new company structure within three days and issue a notification about it.
If there are no questions about the completeness of the package of documents, and the papers do not contain errors or incorrect information, the fund will register a new company structure within three days.
The procedure for registering a company with the FIU is very simple in terms of registering the parent company. WITH stand-alone divisions everything is more complicated, but this mission also cannot be classified as impossible. The main thing is that the employee responsible for this correctly prepares the papers. If anything from the package of documents raises questions or doubts, it is best to contact the fund's specialists directly with this. The department regularly spends days open doors for employers. They will tell you in detail what forms of documents need to be brought to the fund for registering a division of an LLC and how they should be filled out.
Registration of an individual entrepreneur in the Pension Fund of Russia is carried out at the PFR Department at the place of residence (registration or registration). This procedure is mandatory for all individual entrepreneurs. If you do not have hired employees, then you are registered in the system automatically. Pay insurance premiums you need only for yourself.
In the presence of hired workers, registration of an individual entrepreneur with the PFR as an employer is mandatory. Contributions are paid for employees as well.
Even if you don't exercise entrepreneurial activity, it is obligatory to pay contributions to the FIU!
The payment to the Pension Fund is fixed and depends on two factors:
- from the date of registration of the individual entrepreneur;
- from minimum size wages.
Now we will consider the issue of registration of an individual entrepreneur with the FIU and the FSS in more detail.
Registration of an individual entrepreneur with the Pension Fund of the Russian Federation (without employees)
Documents for registration of an individual entrepreneur in the Pension Fund of the Russian Federation
- copy of EGRIP;
- copy of TIN;
- copy of OGRN;
- a copy of the insurance certificate of compulsory pension insurance.
Upon completion of the registration procedure, you will be given a "Notice of registration of an individual with the territorial body of the Pension Fund of Russia at the place of residence" along with receipts (they will contain the details for paying contributions).
Registration of an individual entrepreneur with the Pension Fund of the Russian Federation as an employer
Documents for registering an individual entrepreneur with the Pension Fund of the Russian Federation as an employer:
- copy of EGRIP;
- copy of OGRN;
- copy of TIN;
- copy of passport (main page with registration on one sheet);
- labor contract.
In case of opening a current account with a bank, you must inform the Pension Fund of the Russian Federation (within 7 working days). If you have employees, you must notify the FIU within 30 days by registering as an employer and submitting an employment contract.
The procedure for payment of contributions by an individual entrepreneur to the Pension Fund of the Russian Federation
You can pay contributions to the Pension Fund for the whole year at once or by quarters. At your request, the PF staff will fill out and print a receipt for the payment of contributions. Which payment method to use - the choice is yours.
You can pay contributions from an individual entrepreneur's current account at the bank (if you have one). The last day of payment is December 31 of the current year. In order for the money to be credited to the account on time, we recommend that you make the payment by the 20th.
It is imperative to make payments to the FIU, even if you are not making a profit, and it is worth keeping the payment receipts.
When you open a current bank account, then within seven days without fail inform the Pension Fund of Russia, otherwise you will face a fine of 5,000 rubles. detailed information contained in FZ 212, article 28, paragraph 3, article 46.1.
A message form for the Pension Fund is located on the PFR website. We advise you to print the document in duplicate. Leave one copy of the message with you (marked with the FIU).
Registration of an individual entrepreneur in the FSS
Registration of an individual entrepreneur in the FSS is required in two cases:
- to conclude a civil contract with the obligation to pay contributions to the FSS;
- for conclusion employment contract with an employee.
Documents for registration of an individual entrepreneur in the FSS:
- a copy of the insurance certificate of compulsory pension insurance;
- copy of EGRIP;
- copy of OGRN;
- copy of passport (on one sheet with registration);
- copy of TIN;
- employment contract (if any).
There is no need to register with the FSS if you do not have employees (under an employment contract or under a civil law contract).
We recommend registering with the FSS no later than 10 days from the date of the conclusion of the employment contract with the first hired employee. In case of delay, the individual entrepreneur faces a fine. The minimum amount of the fine under the current legislation is from 5,000 rubles.
Deregistration of an individual entrepreneur at the Pension Fund of the Russian Federation
A situation may arise when an individual entrepreneur decides that he needs to stop his activity. In this case, the individual entrepreneur submits an application to the Federal Tax Service at his place of residence and presents a certificate of the absence of the individual entrepreneur's debt to the Pension Fund of the Russian Federation.
The individual entrepreneur is removed from registration from the moment the corresponding entry is made in the USRIP (on the termination of the activity by an individual as individual entrepreneur).
Now you know how an individual entrepreneur is registered with the Pension Fund .. In case of changes in the legislation, we will immediately inform our readers about this.
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The registration procedure with the Pension Fund of Russia is mandatory for all individual entrepreneurs. It takes place at the place of registration or registration. Good news: since 2017, registration with the Pension Fund has been automatic for all individual entrepreneurs who work without employees (and pay insurance premiums only for themselves) or have hired workers (and pay insurance premiums from employee salaries as well).
Recall that until 2017, the individual entrepreneur had the obligation to register with the Pension Fund of the Russian Federation within 30 days after the conclusion of the contract with the first employee. Failure to comply with this obligation resulted in fines.
Registration of an individual entrepreneur with the FIU (without employees)
To register with the Pension Fund, you only need to register with the Federal Tax Service - register an individual entrepreneur. All other actions will be performed by tax officials on the basis of documents submitted for registration of an individual entrepreneur. No additional documents no need to provide.
Registration Notice
After completing the registration procedure, you will be given a notice of registration with the Pension Fund with a registration number. You will also receive a receipt with details for paying the fees. On the official website of the FIU, you can create a personal account and track all transactions in it.
The procedure for paying contributions by an individual entrepreneur to the PFR for himself
You can pay contributions to the Pension Fund for yourself all year round or by quarters. If an individual entrepreneur has a current account, then he can pay insurance premiums from it. December 31 is the last day of payment. We recommend that you make the payment by the 20th, so that the money will be credited to your account on time.
Important! If you have opened a current account with a bank, then notify the Pension Fund of the Russian Federation within 7 working days, otherwise you will be fined 5,000 rubles (Art. 28 FZ 212).
Even if you are not making a profit, making payments to the FIU is mandatory. Payment to the Pension Fund of individual entrepreneurs without employees depends on 3 factors:
- date of registration of the individual entrepreneur;
- the amount of contributions established for the current year;
- income of individual entrepreneurs for the year: if they exceed 300 thousand rubles, the amount of contributions will be higher.
Registration of an individual entrepreneur with the Pension Fund of the Russian Federation as an employer
While insurance premiums were administered by the Pension Fund (until 2017), an individual entrepreneur, after concluding an agreement with an employee, had to register with the fund as an employer within 30 days and provide documents for this. He received another registration at the Pension Fund of the Russian Federation as an insured.
Since the beginning of 2017, the Federal Tax Service has been in charge of insurance premiums, now there is no need for self-registration of individual entrepreneurship employers, this happens without its participation. The tax office receives data on hired personnel from the reports on insurance premiums, which the entrepreneur submits. Since the information interaction has been established between the tax authorities and the funds, the tax authorities electronically send data from the calculations of insurance premiums to the FIU.
As for the number of the policyholder: use the only registration number that the Pension Fund assigned to you during your initial registration (after registering as an individual entrepreneur). This number is required when submitting reports to the FIU (SZV-M, SZV-STAZH).
Deregistration of an individual entrepreneur at the Pension Fund of the Russian Federation
There are situations when an individual entrepreneur decides to terminate cooperation with employees. If he does not notify the FIU about this, then the fund will expect him to report on employees. Therefore, it is recommended to submit to the FIU an application for deregistration as an employer and attach to it documents confirming the termination of labor, copyright contracts or contracts of GPC with individuals (ask for a list of these documents in your territorial branch of the FIU).
If the individual entrepreneur simply stops operating, then you will not have to go to the FIU. The individual entrepreneur submits to the Federal Tax Service at the place of residence an application for the termination of activities as an individual entrepreneur and a receipt for payment of the state duty. After making the necessary entry in the USRIP, the individual entrepreneur is removed from registration with the Federal Tax Service, and the tax office transfers the information to the Pension Fund of the Russian Federation. However, if the entrepreneur has arrears in contributions or reporting to the Pension Fund of the Russian Federation, it will not be possible to close the IP and will have to first settle matters with the fund.
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Carrying out activities with the involvement of employees imposes certain obligations on the individual entrepreneur. From the moment the first employee is hired, he becomes an employer, which means that he is obliged to ensure compliance with all social guarantees for employees. To this end, the individual entrepreneur must register with extra-budgetary funds as an employer.
Registration of an individual entrepreneur with the FIU
From the moment of state registration, an individual entrepreneur is registered with the branch of the Pension Fund of the Russian Federation at the place of residence. Here he pays, if necessary, provides certain forms of reporting.
The conclusion of an employment or civil law contract with an individual puts the individual entrepreneur in front of the need to re-register with the FIU, but already as an employer. The law clearly defines the period for such registration - 30 days from the date of the conclusion of the contract.
Registration of an individual entrepreneur with the FIU as an employer - a list of documents
To register an individual entrepreneur as an employer with the PFR, copies of the following documents must be submitted:
- IP registration certificate;
- Passport;
- An employment contract with an employee (even if there are several of them, it is enough to provide a copy for one employee);
- Application for registration as an employer in the prescribed form.
Application for registration of an individual entrepreneur with the Pension Fund of the Russian Federation as an employer - a sample of filling
The application form can be downloaded on the Internet - both on the official resource of the Pension Fund of the Russian Federation, and on specialized business websites. In addition, the form can be obtained at any branch of the PFR.
The application indicates:
- Passport data of individual entrepreneur;
- His registration address;
- Please register as a policyholder;
- Information from OGRNIP;
- Types and places of entrepreneurial activity;
- Planned dates of issue wages hired employees.
The Pension Fund checks the application and the submitted documents within three working days, after which it registers the entrepreneur as an employer. The fact of staging is confirmed by the issuance of a special notification, and from that moment the entrepreneur must submit all reports on employees, as well as make payments of contributions to the pension fund.
The legislation provides for liability for violation of the terms of registration as an employer in the form of a fine. Its size ranges from 5,000 to 10,000 rubles. Here it should be remembered that you can, but you cannot work with hired employees without registering as an employer.
Registration of an individual entrepreneur in the FSS
Currently, the registration of an individual entrepreneur with the Social Insurance Fund is carried out on a voluntary basis. If an individual entrepreneur wants to receive payments on sick leave, then he registers and pays contributions. But if an entrepreneur enters into an employment contract with an employee, then he is already obliged to register with the FSS. The law sets aside 10 days for filing an application for registration with the FSS from the date of the first employment contract. To do this, you need to contact the territorial division of the FSS at the place of registration of the individual entrepreneur with a certain package of documents.
Registration of an individual entrepreneur with the FSS as an employer - a list of documents
To register an individual entrepreneur with the FSS, the following documents will be required:
- A copy of the individual entrepreneur's passport;
- Copy of OGRNIP;
- Copy of TIN;
- Copy work book hired employee;
- Certificate of open settlement accounts of individual entrepreneurs;
- Application in the prescribed form.
A sample of filling out an application for registration of an individual entrepreneur in the FSS as an employer
An application for registration as an insured can be obtained directly from the Fund's office or downloaded from the official website.
The application must indicate:
- FULL NAME. entrepreneur;
- Passport data indicating the registration address;
- Details of the certificate of registration of the individual entrepreneur;
- The date of the conclusion of the employment contract with the employee;
- The main type of activity, indicating OKVED;
- Address of the place of business;
- TIN data of the entrepreneur;
- Information about an open current account;
- Planned date of payment of wages.
Registration is carried out within five working days, then the entrepreneur is issued a Registration Notification. From that moment on, he is obliged to make contributions to the FSS for compulsory social insurance for temporary disability and in connection with maternity and insurance premiums for insurance against industrial accidents and occupational diseases.
For late registration with the Social Insurance Fund, an individual entrepreneur can be fined in the amount of 10,000 rubles. In addition, if as a result of this, the established reporting was not provided, then the individual entrepreneur may be held liable for this violation. It should be remembered that an individual entrepreneur can, but cannot but register with off-budget funds if he hires workers. Cash machine can replace, but social guarantees cannot be replaced even by a large salary.
Responsibilities of an individual entrepreneur as an employer
When hiring personnel, the entrepreneur also assumes the duties of a tax agent for withholding and transferring personal income tax to the budget. In this regard, there is no need to additionally register with the Federal Tax Service, but for all payments individuals foreseen
2930 03/06/2019 6 minutesFor an individual entrepreneur, doing business is largely simplified compared to enterprises and organizations, however, some requirements are still common for them. It will be most convenient for novice entrepreneurs.
In the event that an individual entrepreneur decides to use hired labor in his activities, he must carry out this procedure legally.
Tasks when registering with the FIU
In addition to the requirements for the correct hiring of employees and the registration of all necessary documentation there is one more thing - compulsory registration with the Pension Fund and the Social Insurance Fund.
It is impossible to evade this requirement - the law establishes a clear algorithm of actions, as well as the time limits for the registration procedure with these bodies.
The initial registration of an entrepreneur is carried out automatically and, in fact, without his participation. All actions are performed by the tax authority: as soon as an ordinary citizen officially becomes an individual entrepreneur, all the necessary documents will be transferred to the Pension Fund and the Social Insurance Fund. After that, he will deduct all the necessary insurance premiums for himself - this is the main purpose of registration. You can learn more about royalties from this video:
At this stage, the entrepreneur does not need to visit these authorities and register on his own. Such a need will arise if other employees are involved in the work of the SP. For each of them, you also need to pay fees, so you need to re-register - already as an employer.
Registration in the FSS
The Social Insurance Fund is an accompanying body of the Pension Fund, in which the registration procedure must also be carried out. This is done for the same purpose - for the timely and full payment of the statutory insurance contributions.
Registration is required only if there are employees- if an individual entrepreneur works independently, the right to pay or not pay insurance premiums remains with him.
The registration algorithm with the FSS is in many respects similar to registration with the Pension Fund - at the time set after the conclusion of the contract, you must bring the full package of documents to this body. Within the next 5 days, the registration of the individual entrepreneur will be completed, of which he will be surely notified.
Violation of the terms or the use of hired labor without registration with the FSS can result in an individual entrepreneur unpleasant consequences- a large fine or the occurrence of problems with the submission of reports.
How long does it take to register
Meeting deadlines is important requirement when registering with the FIU. The term begins to be calculated from the day when the employer entered into the first labor or civil law contract, and amounts to 30 calendar days. During this period, it is imperative to collect and submit all the necessary documents to the FIU.
For violation of the terms, there is a certain responsibility - the individual entrepreneur in this case will be fined. The amount of the fine depends on the number of days of delay:
- up to 90 working days - 5,000 rubles;
- over 90 days - 10,000 rubles.
The same measure is provided for being late with registration with the FSS, but the period for registration is less - 10 days instead of 30.
Why do you need to register?
Registration is needed, first of all, so that an individual entrepreneur can pay insurance premiums to the PFR. It can be as contributions for himself - if he works alone, and for all employees - if they are involved in the work. Contributions are paid without fail, even if the activity is not actually carried out and the entrepreneur does not make a profit.
If an individual entrepreneur works alone, then he deducts money in the form of a fixed amount only for himself - this can be done both at the end of the year (preferably before December 20) or quarterly.
In this case, to transfer money, he uses the one registration number, which was assigned to it automatically during the registration of the enterprise. Contributions for employees are paid to another number - it is received already upon registration as an employer.
For non-payment of contributions or conducting activities without registration with the Pension Fund of the Russian Federation, various monetary fines may be applied to an entrepreneur, and there will also be a risk of inspections by regulatory authorities.
Methods for registration with the FIU
There are several main ways of how to properly register with the Pension Fund.
On the principle of "one window".
This option means the automatic registration of an entrepreneur in all off-budget funds by tax officials. In this case The individual entrepreneur does not write any statements, does not collect documents and does not visit these funds.
Within five days after registration with the Federal Tax Service Inspectorate, all the necessary documents are sent from there by funds. The entrepreneur is assigned his first number, to which he makes deductions for himself.
Self-registration.
This procedure is necessary in two cases:
- if the entrepreneur is hiring employees for the first time;
- if he wants to increase the amount of his contributions (which in practice is extremely rare).
In this case the entrepreneur needs to contact the PFR branch, which is located in the area where it is registered, and apply there with full package documents.
Registration by mail.
All documents required for registration are sent by mail by registered mail, and within a certain time the individual entrepreneur receives a notification of registration and a registration number for paying contributions for its employees.
Registration by proxy.
This option identical to self registration, the only difference is the need to provide a power of attorney to the individual entrepreneur for the right to carry out such actions.
Using the services of specialized companies.
They can help with registration legal companies who provide services of this kind. For a fee, the company's employees will take care of all the actions for collecting documents, their correct design and registration in the fund.
In this case, the entrepreneur will be minimally involved in the registration procedure and will only receive as a result a ready-made number for paying contributions.
The registration notification and the IP number will be received within 5 days after all the necessary documents have been submitted. Then you just have to pay fees for each employee - no re-registration is required when hiring subsequent employees.
Required documents
The main document is an application for registration. The form can be taken and filled out in the fund itself, or it can be downloaded on the Internet and prepared in advance. The application must be accompanied by:
- copies of the main pages of the entrepreneur's passport;
- certificate of state registration as an individual entrepreneur (copy);
- a certificate confirming that the applicant is tax registered with the IFTS (copy);
- confirmation of the use of hired labor (that is, an employment or civil contract)
- a license (if it is necessary for the work of an individual entrepreneur);
- extract from EGRIP.
This list can change - up or down. The exact requirements depend on the specific division of the Pension Fund, and it is there that you need to find out exactly what papers you need to prepare.
Copies of all required documents must be certified . This can be done in one of the following ways:
- With the help of the FIU staff. In this case, both copies of documents and their originals are brought to the fund. Copies are certified on site by an employee, and the originals are returned to the entrepreneur.
- Using the services of a notary. Copies of all documents can be certified in advance by a notary and brought to the FIU without the originals. This method will be expensive, since you will need to pay for notary services. This option is optional and is only the personal right of each individual entrepreneur. PFR employees are not entitled to require mandatory notarization.
What to do after registration
After registering and receiving the number, the employer has only one obligation - pay contributions on time, and for themselves, and for each of their employees. All receipts for the amounts deposited should be kept - in case there are future problems or claims from the Pension Fund. For non-payment of contributions, individual entrepreneurs can be fined - in the amount of up to 20% of the amount of the arisen debt.
It is also necessary to submit reports to the fund in a timely manner - on the number of all employees working for the individual entrepreneur. If in the future they are all dismissed, then the obligation to submit reports will still remain... In order not to do this, the entrepreneur will need to deregister.
For this, a special application is drawn up and submitted to the branch of the fund in which it is registered, for deregistration as an employer.
Registration with the Pension Fund is the responsibility of every individual entrepreneur. Unlike the situation with legal entity, which is immediately formalized as an employer, for an individual entrepreneur this happens only after the conclusion of the first employment contract or a GPC contract.
When registering, it is important to collect the necessary package of documents in a timely manner and submit them to the FIU, as well as in the future to make all deductions in time and in full. For violation of these conditions, an individual entrepreneur can be punished - with a fine, various checks or refusal to accept tax returns.