Registration of an individual entrepreneur as an employer: step-by-step instructions and features

Pension fund for individual entrepreneurs

The formation of future employee pensions is based on the results of previously made insurance contributions. For employees, deduction amounts are calculated based on actual wages.

If we are talking about individual entrepreneurs, then contributions are paid both fixedly within the limits established by law, and based on earnings. So, if the total income during the year exceeded 300,000, then the individual entrepreneur will need to transfer 1% of the amount in excess of the established limit to the Pension Fund.

The general fixed amount of insurance payments for entrepreneurs is the same, the amount is approved annually. As of 2018, according to Art. 430 of the Tax Code of the Russian Federation, contributions must be paid in the following amount:

1. FFOMS - 5840 rubles;
2. PF - 26545 rubles.

The calculated fixed value during the period is constant and does not change, regardless of other factors (increasing the minimum wage, etc.).

An additional 1% in the Pension Fund is calculated on income over 300,000 rubles. At the same time, the maximum value of the total amount of contributions to the Pension Fund cannot exceed 8 times the amount of the fixed indicator. Thus, the maximum that an entrepreneur can pay to the Pension for himself as of 2021 is 212,360 rubles.

Application for registration of an individual entrepreneur in the Social Insurance Fund as an employer

When drawing up an application, you must indicate the details of the individual entrepreneur and a valid contact number. Information about concluded employment contracts: number, date, period of validity - it is important to provide along with the application.

Let's look at the registration application form:

Becoming an employer and registering with the Social Insurance Fund is a responsible step for an individual entrepreneur, but it is thanks to this decision that you can radically change the activities of the enterprise for the better.

Important! If you decide to dismiss the entire staff and continue working without hired workers, you will need to contact the Social Insurance Fund again to deregister the entrepreneur as an employer.

Registration with the Pension Fund as an employer

When carrying out business activities, an individual entrepreneur has the right to attract the labor of other individuals under an employment contract, acting as an employer. The social rights of employees must be fully respected. Federal legislation obliges employees to charge and pay contributions to the social and health insurance funds of the Russian Federation and make payments to the pension fund.

There is no need to notify the PF of the registration of an individual as an individual entrepreneur.

However, when attracting hired labor under employment or civil contracts, the law on compulsory pension insurance previously provided for the registration of an entrepreneur as an employer with the assignment of a separate registration number.

After the functions of administering insurance premiums were transferred to the tax authorities, the situation changed. Already starting in 2017, the previously existing rule on notifying the fund about the hiring of employees as individual entrepreneurs ceased to apply. You no longer need to register with the fund. The situation has not changed in 2021. No notifications are required to be submitted to the Pension Fund. All information comes automatically from the tax office.

In addition, an additional registration number for an individual entrepreneur as an employer is not assigned. Information about the current number can be found in the Unified State Register of Individual Entrepreneurs (USRIP) extract. The amount of deductions depends on the activities of the entrepreneur. The general rates are as follows:

• Pension Fund - 22%;
• Social Insurance Fund - 2.9% + contributions to the Social Insurance Fund as insurance against industrial accidents from 0.2%;
• FFOMS - 5.1%.

If reduced rates are available, payments may be significantly reduced. For example, if individual entrepreneurs are on the patent taxation system, and their business activities are carried out in the retail trade sector, then contributions in 2021 are equal: PRF - 20%, FSS and FFOMS - 0%.

It is worth considering that the amount of preferential insurance premiums can take on different values ​​every year. More detailed information can be found in chap. 34, art. 426 Tax Code of the Russian Federation.

Registration of individual entrepreneurs independently in 2021

CONTENTS
• Step 1 — Selecting a tax regime • Step 5 — Application for simplified tax system

• Step 2 - Select OKVED codes • Step 6 - Registration with the tax office

• Step 3 - Filling out the application • Step 7 - Registration with the funds

• Step 4 - Payment of state duty • Step 8, 9, 10 - Cash register, Stamp, Current account

Registering an individual entrepreneur yourself is a fairly simple matter. It’s so simple that if you register an individual entrepreneur yourself once, you will be surprised that law firms charge from 2,000 to 5,000 rubles for such a trifling service, not counting state fees. Below are step-by-step instructions for opening an individual entrepreneur .

Registration as an individual entrepreneur will cost you 800 rubles - this is the cost of the state duty. It is not necessary to order a stamp and open a bank account, but if you need it, you will have to spend another 350 to 3000 rubles. Thus it turns out:

Registration of an individual entrepreneur for free is possible only if you are registered with the employment center as an unemployed person. But to save nerves and time, of course, the paid option is preferable.

An individual entrepreneur is opened at the place of residence (at the registration address indicated in the passport). However, you can register an individual entrepreneur at your place of residence (temporary registration address), but only on the condition that you do not have a permanent residence permit in your passport.

Registration of individual entrepreneur without TIN. If you do not have a TIN, it will be automatically assigned to you when you open an individual entrepreneur. When you receive your registration documents, you will be given a TIN certificate along with them.

STEP 1 — Selecting a tax system

The tax regime should be chosen based on the type of activity you will be engaged in. After analyzing the market for your niche, estimate approximate income/expenses, calculate the amount of tax payable using the formula for each regime and choose the most profitable option.

1) General system of taxation (OSNO).

This is a standard tax system. When registering an individual entrepreneur with the tax office, you automatically become an OSNO payer, and if you lose the right to use any special tax regime (STS, UST, UTII, patent), you also automatically switch to OSNO.

OSNO is the most severe tax regime in terms of tax burden and amount of reporting. In this mode, it is necessary to pay income tax, property tax and value added tax (VAT). Basically, there are only three reasons for being on this system:

— You need to be a VAT payer

— Your activity is subject to income tax benefits

— Inability to be in the taxation system you need (for example, the number of employees is over 100 people or annual income is more than 80 million rubles).

2) Simplified taxation system (STS).

Beginning entrepreneurs mainly prefer this taxation system. This is a fairly favorable tax regime and convenient for reporting. There are 2 types of simplified tax system to choose from:

1) income * rate 6%

2) (income minus expenses) * rate 15%

Due to the introduction of tax holidays, the tax rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.

Another plus is that you can reduce the simplified tax system tax:

• If there are no employees - 100% of the insurance contributions paid “for yourself” to the Pension Fund.

• If you have employees, then no more than 50% of the amount of insurance payments “for yourself” and for your employees.

3) Single tax on imputed income (UTII).

This tax regime is popular among entrepreneurs engaged in retail trade, catering and the provision of personal services.

The main advantage of UTII is that when calculating the tax, it is not the income you actually receive that is taken into account, but the potential income that you can supposedly receive from certain types of activities.

Moreover, this established potential income depends on such physical indicators as, for example, the size of the retail space, the number of employees or vehicles.

Therefore, it turns out that on UTII, if income grows, the tax amount does not change. But also in case of losses, the tax amount remains unchanged.

The tax rate is 15%. But from October 1, 2015, regional authorities received the right to set a reduced rate for UTII taxpayers ranging from 7.5 to 15% depending on the type of activity (Clause 2 of Article 346.31 of the Tax Code of the Russian Federation)

You can reduce your UTII tax as follows:

• If there are no employees - 100% of the insurance contributions paid “for yourself” to the Pension Fund.

• If there are employees, then no more than 50% of the amount of insurance payments for employees. It is impossible to reduce the tax on the amount of insurance premiums “for yourself”.

4) Unified Agricultural Tax (USAT).

This is a special tax regime for producers of agricultural products (products of crop production, agriculture and forestry, livestock, including the cultivation and rearing of fish).

It is important to note that we are talking about the production of agricultural products, therefore those who carry out only their primary and subsequent processing are not entitled to apply the Unified Agricultural Tax.

Tax rate 6%. Formula: Unified agricultural tax tax = (income - expenses) * 6%.

5) Patent taxation system (PTS).

This is a special tax regime in which a patent is acquired with a validity period of 1 to 12 months (optional), giving the right to carry out a certain type of activity.

The cost of a patent is a tax that is paid almost immediately after the transition to this tax regime, or in parts, depending on the validity period of the patent. At the same time, the level of your income, just like on UTII, does not matter: income grows - the cost of the patent does not change; if you work at a loss, you also pay a fixed price.

When calculating the cost of a patent, a tax rate of 6% is used, but due to the introduction of tax holidays, the rate can be reduced down to 0%, it all depends on your type of activity and the region of the Russian Federation.

There is also a benefit on insurance premiums for employees in the Pension Fund (20% instead of 30%), but not for all types of activities.

If you have chosen the simplified tax system or unified agricultural tax, it is recommended to submit a notification of the transition to one of these taxation systems simultaneously with the documents for registering an individual entrepreneur. The deadline for submitting such an application is 30 days from the date of registration with the tax office. Otherwise, if you do not meet the specified deadline, you will by default remain on the general tax system.

STEP 2 — Selecting OKVED codes

Codes of your type of activity indicated in the application for registration. No one limits you in their number, it depends on the areas of business, so you don’t need to be afraid to indicate something unnecessary. But at the same time, it is better to proceed from what exactly you will be doing now and, possibly, in the future.

You can enter only one OKVED type of activity, the rest are additional. Another important point: the codes must contain at least 4 digits (that is, OKVED type 52.2 will be incorrect).

Read more - Selecting OKVED.

STEP 3 - Filling out the application

In this section you can download an application for registration of an individual entrepreneur using form P21001, and you will also find detailed step-by-step instructions for filling it out along with a sample. It is submitted at the place of your registration (according to the registration indicated in the passport).

An important point: the application must be signed only in the presence of a tax inspector if you submit documents in person. If a representative submits the application for you by power of attorney, then the signature on the application is placed in the presence of a notary.

Read more - Filling out an application.

STEP 4 - Payment of state duty

As already mentioned, the state fee for registering an individual entrepreneur costs 800 rubles. Take your passport, come to Sberbank and the cashier will do everything. Or you can make the payment on the website of the Federal Tax Service of Russia.

Read more - Payment of state duty.

STEP 5 - Application for simplified tax system

At this step, you fill out an application for switching to the tax system you have chosen. Why did you indicate the simplified tax system? Because this is the most common choice of newly minted entrepreneurs.

In your case, this may also be an application for unified agricultural tax or unified income tax and a patent (under certain conditions). But if you decide to work on the General Taxation System, then skip this step, because you will automatically become OSNO upon registration.

Read more - Application for simplified tax system.

STEP 6 — Registration with the tax office

At this step, all necessary documents for individual entrepreneur registration are submitted to the tax office:

• Application for state registration of an individual as an individual entrepreneur (form P21001) – 1 copy. If you submit it in person, you don’t need to stitch it.
• Passport (original and copy of all pages). Regarding whether to stitch the pages of copies or not: in some regions - yes, in others - it is not necessary. But in any case, the firmware is not an error.
• A copy of the TIN (if available. If not, it will be issued upon registration).
• Paid receipt of state duty.
• Application for transition to the simplified tax system (if necessary) - 2 copies.

After delivery, you will be given a receipt for receipt of documents, which will indicate the date and time when you need to come and pick up the papers confirming state registration as an individual entrepreneur.

Read more - Tax Registration.

STEP 7 - Registration in funds

This refers to the registration of an individual entrepreneur with the Social Insurance Fund as an employer. That is, if you are going to hire employees or have already hired them, then this step is mandatory for you. Otherwise, skip it. As for registering with the Pension Fund as an individual entrepreneur, the tax office will do this for you even if you hire employees.

But keep in mind that with the presence of employees, you are subject to obligations to submit relevant reports:

Read more - Registration in funds.

STEP 8, 9, 10 — Cash register, Printing, Current account

These steps, like the previous one, are optional. It all depends on the type and scale of your business activity. Study these sections and decide for yourself what is necessary for you. But let's briefly go through the situations when it is allowed not to have a cash register:

1) If you are on UTII (retail or catering), then you don’t have to use the cash register until 07/01/2018, if you have other types of activities or a patent (PSN), then you have the right not to use the cash register until 07/01/2019. But at the same time, at the request of the buyer (client), instead of a cash register receipt, they must issue a document confirming the receipt of cash for the corresponding product (sales receipt, receipt, strict reporting form).

2) If you, regardless of the type of taxation system, provide services to individuals (the public), then you do not have to use a cash register. But then, when making payments to clients, it is necessary to issue strict reporting forms (SRF), which are issued to absolutely all clients paying for services (for each “purchase”). The list of services to the population is given in the OKUN classifier.

3) When carrying out certain types of activities in any taxation system, it is permitted not to have a cash register.

4) Lawyers and notaries also may not use KKM.

However, some conditions will cease to apply from 07/01/2018, and some from 07/01/2018, when everyone, regardless of the taxation system, will be required to apply the cash register system.

Stamp and invoice. In most cases, this can be avoided.

Read more - Cash register, Printing, Current account.

Transfer of contributions

Payments to the Pension Fund are required no later than the established deadlines. If we are talking about fixed contributions, then the established amount of 26,545 rubles must be transferred no later than the first working day of the next year, in relation to accruals, calculated as 1% of the amount over 300,000 rubles - until July 1 of the next year inclusive. Otherwise, the order of payment is unimportant. You can transfer contributions in installments or pay the entire amount.

If there are employees, different transfer rules apply. Like other employers, individual entrepreneurs are required to make monthly payments no later than the 15th based on the results of the calculated wages.

Reporting to the Pension Fund

Entrepreneurs, as before, must report accrued insurance premiums if they have employees. But you need to submit calculations not to the Pension Fund branches, as before, but directly to the tax office. Reporting is required to be generated quarterly, due by the end of the month following the reporting month.

The contributions declared in the calculation must be transferred on time and in full, otherwise the inspection reserves the right to add additional amounts, as well as penalties and fines.

Despite the fact that the administration of information on insurance premiums has become the responsibility of the tax authorities, we should not forget about the remaining reports to the Pension Fund. Currently, this is reporting on the length of service of employees. Before the 15th of each month, information must be submitted in the SZV-M form, and annually, before March 1 following the reporting period, information on the length of service of employees in the SZV - EXPERIENCE and EDV - 1 forms.

Policyholder registration number

The policyholder registration number is an identification number of sequentially defined numbers assigned to each employer registered in the program.

Information about the number can be obtained:

• by mail or to the Pension Fund of the Russian Federation, Social Insurance Fund upon completion of registration of policyholders;
• in the “Personal Account” on the Pension Fund website;
• on the Tax Service website in the section on legal registration. individuals, individual entrepreneurs and peasant farms.

Using the “Personal Account”, the employer has the opportunity to use the following data:

• on the amount of the amount paid to the funds and the Tax Office;
• control the status of the enterprise’s personal account;
• generate documentation for electronic reporting to authorized bodies and send it;
• monitor compliance with reporting rules, etc.

Find out the new rules for calculating and confirming insurance experience. Is the pension preserved when moving to another region of Russia? Read the article.

Read about compulsory pension insurance here.

The Pension Fund of Russia bodies are always helpful to policyholders and, in case of difficulties, explain any points of interest.

Each employer must understand that failure to comply with the rules according to which an entrepreneur or legal entity must be registered as insurers will result in administrative or criminal liability.

Video: Registration in the PFR personal account

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