The notification of the Pension Office that the company has passed the stage of state registration and will soon begin to deduct the contributions of the "retirement" at least for its director, more recently, is not a task of founders or management. Register LLC in the FIU are obliged to the tax authorities themselves. However, there are a number of moments about which it is worth knowing. Let's figure it out in the subtleties of the "automatic" registration and an algorithm for action in case that something went wrong.
With divisions and without
Registration Ltd. in the FIU takes place without the participation of the founders of the company or management. As indicated on the PF website, the negatative procedure implies that the Pension Fund will receive information about you through the authority from tax authorities.
Imaginable procedure implies that the pension fund will receive information about you through the department from tax authorities.
An enterprise director needs to receive only registration notice. The FIU can direct it:
- Mail.
- On the Internet in the form of an electronic document with the EDS.
- At the address of the email, which is sometimes indicated in the constituent documents.
- Notice that registration as an employer has passed successfully, can be awarded to the director personally. To do this, come to the Foundation and make a request. Documents must be issued to the director of the company or the representative of the firm with a notarial attorney within three days.
Creating separate divisions of the company who have a separate balance sheet, the current account and independently pay wages, does not imply their "automatic" registration in the FIU. According to PF information, the procedure in this case is the following. The fund seems:
- Application for registration of a separate division. Blank document with filling recommendations can be downloaded. The document must be taken to a representative office that is in the same area as a separate division of the company.
- The main document of the company (charter) containing data on the unit (legal address).
- The provision on a separate division, which is approved by the meeting of the founders.
- Certificates about the availability of a new company structure of a separate current account and its balance sheet.
- Documents confirming the right to pay salaries, premiums and other rewards for work to employees.
Instead of the originals of the listed papers into the pension office, you can deliver copies of the notary. If there is no questions in the completeness of the package of questions, and the paper does not contain errors or incorrect information, the Foundation will register the company's new structure within three days and issuance of a notice of this.
If there are no questions about the document package, and the paper does not contain errors or incorrect information, the Foundation will register the company's new structure within three days.
The procedure for registering the company in the FIU is very simple in terms of registration of the headquarters. It is more complicated with separate divisions, but this mission can also be attributed to the discharge of impossible. The main thing is that the employee is responsible for this correctly prepared papers. If any of the package of documents raises questions or doubts, it is best to contact this directly to the Fund's specialists. The agency regularly holds outdoor days for employers. They will tell in detail what forms of documents must be brought to the Fund to register the Ltd Unit LLC and how they should be filled.
Registration of IP in the Pension Fund of Russia is carried out in the management of the FIU at the place of residence (registration or registration). This procedure is mandatory for all individual entrepreneurs. In case you have no employees, you will automatically register in the system. Pay insurance premiums are only necessary for yourself.
In the presence of employees, IP registration is required in the FIU as an employer. Payment of contributions is carried out for hired workers, among other things.
Even if you do not carry out business activities, paying contributions to the FIU necessarily!
The payment to the Pension Fund is fixed and depends on two factors:
- from the date of registration of IP;
- from the minimum wage.
Now consider the registration issue of IP in the FIU and FSS in more detail.
Registration of IP in the FIU (without hired employees)
Documents for registration of IP in the FIU
- copy of Jrip;
- copy Inn;
- copy of OGRN;
- a copy of the insured evidence of compulsory pension insurance.
Upon completion of the design procedure, you will be issued "notice of registration of an individual in the territorial body of the Russian Pension Fund at the place of residence" together with receipts (they will indicate details to pay contributions).
REGISTRATION IP in the FIU as an employer
Documents for registration of IP in the FIU as an employer:
- copy of Jrip;
- copy of OGRN;
- copy Inn;
- copy of the passport (on one sheet the main page with registration);
- employment contract.
In case of opening a current account in the Bank, you must report to the FIU (within 7 business days). If you have employees, you are obliged to notify the FIU in a 30-day term, registering as an employer and providing an employment contract.
The procedure for payment of IP contributions to the FIU
You can pay for contributions to the FIU for the whole year immediately or in quarters. At your request, PF employees will fill and print a receipt for payment of contributions. How payment is to take advantage of - the choice is yours.
You can pay premiums from the EP's current account in a bank (if you have it). The last day of payment is December 31 of the current year. In order for money on time to the account, we recommend that you make a payment until the 20th.
Payment in the FIU must be made, even if you do not receive a profit, and payment receipts should be saved.
When you open a bill account in a bank, then in a seven-day period, not necessarily inform the FIU into the FIU, otherwise you are threatened with a fine of 5,000 rubles. Detailed information is contained in FZ 212, Article 28, paragraph 3, Article 46.1.
The form of communication for the Pension Fund is located on the PFR website. We advise you to print a document in two copies. Leave one copy of the message (with the mark of the FFR).
Registration of IP in FSS
Registration of IP in FSS is necessary in two cases:
- to conclude a civil contract with the obligation to pay contributions to the FSS;
- to conclude an employment contract with an employee.
Documents for registration of IP in FSS:
- a copy of the insured evidence of compulsory pension insurance;
- copy of Jrip;
- copy of OGRN;
- a copy of the passport (on one sheet with registration);
- copy Inn;
- labor contract (if any).
There is no need to register in the FSS, if you do not have workers (under an employment contract or for a civil-legal contract).
We recommend to register with FSS no later than a 10-day term since the conclusion of an employment contract with the first employee. In case of delay, IP faces a fine. The minimum amount of the fine on existing legislation is from 5,000 rubles.
Removing IP in the FIU
A situation may arise when an individual entrepreneur decides that he needs to stop its activities. In this case, the PP submits to the FTS in its place of residence a statement and makes a certificate about the absence of an IP debt before the FIU.
IP is removed from the registration accounting from the moment of making an appropriate entry in the Eagle (on the termination of an individual as an individual entrepreneur).
Now you know how to register an IP in the pension fund .. In case of changes in legislation, we will immediately inform our readers about it.
It can also be useful:
Information useful? Tell your friends and colleagues
Dear readers! Website materials The site is devoted to modeling methods for solving tax and legal issues, but each case is unique.
If you want to know how to solve your question - contact. It's fast and free! You can also consult by phone: MSK - 74999385226. SPb - 78124673429. Regions - 78003502369 257.
The registration procedure in the Pension Fund of Russia is obligatory for all individual entrepreneurs. It occurs at the place of registration or registration. Good news: Since 2017, registration in the pension fund is automatically held for all IP, which work without employees (and pay insurance premiums only for themselves) or hired employees (and pay insurance premiums also with employee wages).
Recall, until 2017, IP had a duty to register with the FIU within 30 days after the conclusion of the contract with the first employee. Failure to comply with this duty led to fines.
Registration of IP in the FIU (without workers)
To register in the Pension Fund you only need to register in the FTS - register an IP. All other actions will make employees of the tax on the basis of documents submitted for the registration of IP. No additional documents do not need to provide.
Notification of registration
After completion of the design procedure, you will be given a notice of registration of you in the Pension Fund with a registration number. You also get a receipt with details to pay contributions. On the official website of the FIU, you can start your personal account and keep track of all operations in it.
The procedure for payment of IP contributions to the PFR for itself
Payment of contributions to the FIU for itself can be made all year or quarters. If an individual entrepreneur has a settlement account, then insurance contributions he can pay from it. December 31 - the last day of payment. We recommend that you make a payment until the 20th day so that the money accepted into account on time.
Important! If you have discovered the current account in the bank, please let me know in the FIU within 7 working days, otherwise you will be presented a penalty of 5,000 rubles (Art. 28 of the FZ 212).
Even if you do not receive a profit, payments to the FIU must. Payment to the Pension Fund IP without workers depends on 3 factors:
- date of registration of IP;
- the amount of contributions established for the current year;
- revenues of SP for the year: if they exceed 300 thousand rubles, the amount of contributions will be higher.
REGISTRATION IP in the FIU as an employer
So far, the insurance premiums administered the FIU (until 2017), the IP employer after the conclusion of the contract with the employee was to register within 30 days in the Foundation as an employer and provide documents for this. He received another registerer in the FIU as an insurer.
Since the beginning of 2017, the insurance premiums are in charge of the FTS, now it does not need an independent registration of IP employers, this happens without his participation. Tax receives data on hired personnel from reporting on insurance premiums, which the entrepreneur gives. Since information interaction has been established between the tax and funds, the data from the calculations on insurance premiums tax electronically sends to the FIU.
As for the policyholder's number: Use the only registerer that you have appropriated a pension fund for primary registration (after registering as IP). This number is required when submitting reports to the FIU (SZV-M, SZV-experience).
Removing IP in the FIU
There are situations when IP decides to end cooperation with employees. If he does not notify the FIU about it, the Foundation will expect reporting from him to employees. Therefore, it is recommended to submit an application for removal from accounting as an employer and to attach documents confirming the termination of labor, copyright contracts or treaties with individuals with individuals (a list of these documents in its territorial department of the FFR).
If IP simply stops activity, then you do not have to go to the FIU. The PP submits to the FTS at the place of residence a statement on the termination of activities as an IP and receipt of the payment of state duty. After making the necessary entry into the Eagle, an individual entrepreneur is removed from the registration accounting in the FTS, and the tax transfers information to the FIU. However, if the entrepreneur has debt on contributions or on reporting before the FIU, it will not be possible to close the IP and will have to first settle things with the Foundation.
Pay salary, NFDL and insurance premiums in the cloud service Kontur.Bukhaliya. The service automatically performs most tasks, generates reports, payments, reminds of important tasks. Get rid of abrasions and routines, send reports and letters to controlling authorities without departing from the computer and work at our service for free within 30 days.
The implementation of activities with the involvement of hired workers imposes certain responsibilities on an individual entrepreneur. Since the reception of the first employee, it becomes an employer, and therefore, it is obliged to ensure compliance with all social guarantees for workers. To this end, the IP must register in extrabudgetary funds as an employer.
Registration of IP in the FIU
Since state registration, an individual entrepreneur is registered with the Department 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 a labor or civil law agreement with an individual puts the PP before the need to register in the FIU, but already as an employer. The law clearly determines the term for such registration - 30 days from the date of the conclusion of the contract.
Registration of IP in the FIU as an employer - a list of documents
To pass the registration of IP as an employer in the FIU, it is necessary to submit copies of the following documents:
- Certificate of registration of IP;
- Passport;
- An employment contract with an employee (even if there are several of them, it is enough to provide a copy per employee);
- Application for registration as an employer on the prescribed form.
Application for registration of IP in the FIU as an employer - a sample of filling
Application form can be downloaded on the Internet - both on the official resource of the Pension Fund of the Russian Federation and on specialized sites on business. In addition, it is possible to get a form in any PFR branch.
The statement indicates:
- Passport data IP;
- Address of his registration;
- Please register as an insurer;
- Information from OGRNIP;
- Types and places of entrepreneurial activities;
- Planned payroll dates by hired employees.
The pension fund for three working days conducts an inspection of the application and submitted documents, after which the entrepreneur registers as an employer. The fact of the formulation is confirmed by the issuance of a special notice, and from that moment on the entrepreneur must take all reporting on employees, as well as payments to the Pension Fund.
The legislation provides for responsibility for violating the timing of the registration as an employer in the form of a fine. Its size ranges from 5,000 to 10,000 rubles. It should be remembered here that it is possible, but it is impossible to work with hired employees without registration as an employer.
Registration of IP in FSS
Currently, the establishment of an individual entrepreneur for accounting in the Social Insurance Fund is carried out on a voluntary basis. If IP wants to receive payments on a hospital sheet, then it comes to account and makes payment of contributions. But if the entrepreneur enters into an employment contract with a hired employee, then he is already required to register in the FSS. The law takes 10 days to submit an application for registration in the FSS from the date of the conclusion of the first employment contract. To do this, contact the territorial unit to the FSS at the place of registration of IP with a specific package of documents.
Registration of IP to FSS as an employer - a list of documents
To make an IP registering with the FSS will require the provision of the following documents:
- Copy of PPP passport;
- Copy of OGRNIP;
- Copy Inn;
- A copy of the employment record of the employee's work;
- Certificate of open accounting accounts IP;
- Statement on the prescribed form.
Sample filling out an IP registration statement in FSS as an employer
A statement of registration as an insurer can be obtained directly in the Foundation or download from the official site.
The application must specify:
- FULL NAME. entrepreneur;
- Passport details with the address of the registration address;
- Details of the certificate of registration of IP;
- The date of concluding an employment contract with a hired employee;
- The main activity, indicating OKVED;
- Address of the activities of activity;
- Data of the Inn entrepreneur;
- Information about the open accounting account;
- Planned payroll payment date.
Registration is made within five working days, then an entrepreneur is issued notice of registration. From that moment on, it is obliged to carry out deductions to the FSS for compulsory social insurance for temporary disability and in connection with the maternity and insurance premiums for insurance against industrial and neglection.
For late registration in 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, established reporting was not provided, the IP can be brought to justice for this violation. It should be remembered that the PI may, but can not not register in extrabudgetary funds, if it hires workers. The cash register can be replaced, but social guarantees cannot be replaced even a big salary.
Responsibilities IP as an employer
When hiring personnel, the entrepreneur also assumes the obligations of the tax agent for rendering and transfer to the budget of the income of individuals. In this regard, there is no need to further register in the FTS, but in all payments to individuals are provided
2930 03/06/2019 6 min.For an individual entrepreneur, business is largely simplified compared to enterprises and organizations, however, some requirements for them are still common. Beginner entrepreneurs will be most convenient.
In the event that the IP decides on the use of wage labor in its activities, it should be done legal procedure.
Tasks when registering in the FIU
In addition to the requirements for the right acceptance of employees and the design of all necessary documentation, there is another one - mandatory registration in the FIU and FSS.
It is impossible to evaporate from this requirement - the law establishes a clear algorithm of actions, as well as the boundary temporary framework for the registration procedure in these bodies.
Primary registration of the entrepreneur is carried out automatically And, in fact, without his participation. All actions performs tax: as soon as an ordinary citizen officially becomes an IP, all the necessary documents will be transferred to the Pension Fund and FSS. After that, he will deduct all the necessary insurance premiums - this is the main goal of registration. For more information on deductions, you can learn from this video:
At this stage, the entrepreneur does not need to attend these bodies and to account for themselves. Such a need to arise if other employees will be attracted to the work of the IP. For each of them, you also need to pay contributions, so re-registration is needed - already as an employer.
Registration in FSS
The Social Insurance Fund is a consistent pension fund body in which it is also necessary to conduct a registration procedure. This is done with the same goal - for timely and full payment of legislatively established insurance deposits.
Registration is obligatory only if there are employees - If IP works independently, the right to pay or not to pay insurance premiums remains behind it.
The registration algorithm in the FSS is largely similar to registration in the pension fund - to the Time established after the conclusion of the contract, the time must be attributed to the full package of documents into this body. Over the next 5 days, IP registration will be performed, which will be notified of it.
Violation of the timing or use of hired labor without registration in the FSS can turn into unpleasant consequences - a large fine or the emergence of problems with reporting.
For how long need to register
Compliance with the deadlines is an important requirement when registering in the FIU. The term begins to calculate the day when the employer concluded the first labor or civil contract, and is 30 calendar days. During this period, it is necessary to assemble and attribute all the necessary documents to the FIU.
For violation of the deadlines, there is some responsibility - IP will in this case will be fined. The size 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 to be late with registration in the FSS, but the term for registration is less - 10 days instead of 30.
Why do you need to register
Registration is needed, first of all, in order for the IP to pay insurance premiums to the FIU. It can be as contributions for yourself - if he works alone and for all employees - if they are attracted to work. Contributions are paid in obligatory, even if the activity is actually not conducted and the entrepreneur does not receive a profit.
If IP works alone, he deducts money in the form of a fixed amount only for itself - this can be done both at the end of the year (preferably until December 20) and quarterly.
In this case, to list the money, it uses that registration number, which was assigned to him automatically when registering an enterprise. Contributions for employees are paid to another number - it is obtained already when registered as an employer.
For non-payment of contributions or conducting activities without registration in the FIU, various cash can be applied to an entrepreneur, and the risk of inspections by regulatory authorities may arise.
Methods of registration in the FIU
You can select several basic ways, as it is properly to account in the Pension Fund.
According to the principle of "one window".
This option means automatic registration of an entrepreneur in all extrabudgetary funds by tax employees. In this case IP does not write any applications, does not collect documents and does not attend these funds.
Within five days after registration in the inspection of the FTS, all necessary documents are sent from the funds from there. The entrepreneur is assigned his first number to which he makes deductions for himself.
Independent registration.
This procedure is necessary in two cases:
- if the entrepreneur hires employees for the first time;
- if he wants to increase the amount of his deductions (which in practice it is extremely rare).
In this case an entrepreneur needs to contact the Department of the FIUwhich is located in that area where he is registered and submit a statement with a full package of documents.
Registration with mail.
All documents necessary for registration are sent by mail by registered mail, and within a certain time IP receives a notice of registration and registration number for the payment of contributions for its employees.
Registration by proxy.
This option identiated independent registrationThe only difference is the need to provide power of attorney PI for the right to implement such actions.
The use of services of specialized companies.
Help with registration can legal companies that provide services for this kind.For a specific fee, employees of the company will take on all actions to collect documents, their proper design and registration in the Fund.
The entrepreneur in this case will be minimally involved in the registration procedure and only will eventually receive a finished number for payment of contributions.
Registration notification and IP number will receive within 5 days after all the necessary documents are filed. This should only pay contributions for each employee - no re-registration at the reception of subsequent employees is no longer required.
Required documents
The main document is an application for registration. The form can be taken and fill in the fund itself, and you can download on the Internet and prepare in advance. To the application you need to attach:
- copies of the main pages of the passport of the entrepreneur;
- certificate of State Registration as an IP (copy);
- certificate confirming that the applicant consists of tax accounting in the IFTS (copy);
- confirmation of the use of hired labor (that is, a labor or civil contract)
- license (if necessary for the work of the IP);
- extract from Egrip.
This list may vary - in a large or smaller side. Exact requirements depend on the particular subdivision of the Pension Fund, and it is there that you need to find out what exactly paper needs to be prepared.
Copies of all necessary documents must be certified . This can be done in one way:
- Using staff of the FIU. In this case, the Foundation is brought as copies of the documents and their originals. Copies are wrapped in place by an employee, and the originals are returned to the entrepreneur.
- Use of notary services. Copies of all documents can be assured in advance from the notary and bring in the FIU without originals. This method will be expensive because you will need to pay for the services of the notary. This option is not required and is only the personal right of each IP. Consider compulsory notarial assurances of FIU employees are not entitled.
What to do after registration
After registration and receipt of the room, the employer remains only one duty - on time pay contributions, and for yourself, and for each of your employees. All receitts on the amount made should be preserved - in case, in the future, problems or claims from the Pension Fund will arise. For non-payment of IP contributions may be fined - in the amount of up to 20% of the value of the arrears.
It is also necessary to submit reports to the Fund in a timely manner - on the number of all employees workers. If in the future they will all be dismissed, then responsibility to donate reporting will still remain. To do not do this, the entrepreneur will need to be held on accounting.
For this, it is drawn up and submitted to the Department of the Foundation in which it is registered, a special application - about removing from accounting as an employer.
Registration in the Pension Fund is the responsibility of each individual entrepreneur. Unlike a legal entity situation, which is immediately drawn up as an employer, IP this happens only after the conclusion of the first employment contract or the GPC treaty.
When registering is important, it is important to collect the necessary package of documents in a timely manner and provide them in the FIU, as well as in the future on time and in full make all the deductions. For violation of these conditions, the PI can be punished - a fine, various inspections or refusal to accept tax reporting.