Registration of individual entrepreneurs in the Social Insurance Fund: step-by-step instructions in 2021

Why register with the FSS

Those merchants who, in the course of their activities, have obligations to pay insurance premiums must notify the Social Insurance Fund about the appearance of a new employer in the region under its jurisdiction. Notification is realized through filing an application. Cases when registration of an individual entrepreneur as an employer (2017) with the Social Insurance Fund is mandatory:

The individual entrepreneur uses hired labor in its activities; labor agreements have been concluded with members of the work team.
A civil law transaction is being implemented, as a result of which the individual entrepreneur has obligations to calculate and transfer insurance premiums.

When notifying the Funds, it is necessary to comply with the deadlines for registration of the individual entrepreneur with the Social Insurance Fund. In 2021, the deadline for submitting documents is no later than 30 calendar days after the conclusion of the designated contracts. After completing registration activities, the entrepreneur has the status of not only an insured in the Social Insurance Fund for disability, but also an insured for contributions from accidents. Submission of additional documents to government agencies is not required. To notify funds, only a statement is drawn up.

How long does it take to register an individual entrepreneur with the Social Insurance Fund?

In 2021, the period for registering an individual entrepreneur with the Social Insurance Fund is 30 days. That is, you need to collect documents and contact the local Social Insurance Fund within a month from the date of conclusion of the first employment contract.

Note! Untimely registration, as well as conducting business activities without registration with the Social Insurance Fund, threatens individual entrepreneurs with serious administrative fines - from 5 to 10 thousand rubles.

Algorithm of actions for notifying the FSS

In order for an individual entrepreneur to be registered as an employer with the Social Insurance Fund, the application must be prepared in writing. The template for the application document is taken from the Administrative Regulations (Appendix 2), which was put into effect by the Order of the Ministry of Labor dated October 25, 2013. The nuances of the phased implementation of registration activities are recorded in the Order of the Ministry of Labor dated April 29, 2016 No. 202n.

When using an electronic document management system with the Social Insurance Fund, registration of an individual entrepreneur as an employer in 2021 (statement of obligations to pay insurance premiums) can be implemented by sending an electronic version of the signed form. This Order provides for the submission of an application with the following attachments:

a copy of the entrepreneur's passport pages;
copies of employment agreements with employees.

Instead of copies of employment contracts, individual entrepreneurs have the right to provide copies of work records of hired specialists. In the case of a civil legal form of cooperation, registration of the individual entrepreneur as an employer in the Social Insurance Fund is required - documents for notifying the government agency are required in the following composition:

completed application form;
a copy taken from the individual entrepreneur’s passport;
photocopy of a civil law contract.

If it is not possible to bring documents to the government agency in person, the entrepreneur can entrust this to third parties. The powers of the representative are confirmed by a power of attorney. Registration period for individual entrepreneurs as an employer in the Social Insurance Fund:

30 days counted from the day of concluding the first employment agreement with an employee;
before the expiration of the 30-day period from the moment of signing the civil contract.

At the final stage, Social Insurance Fund specialists assign the employer a registration number and code. Information about the entrepreneur is entered into the register database of policyholders. The FSS department issues a notification about the registration procedure and establishes a risk class with a fixation of the amount of the insurance premium. A written notification is sent to the individual entrepreneur after 3 working days from the date of receipt of the application.

How to independently register an LLC with the Pension Fund and the Social Insurance Fund

You can register with the Pension Fund and the Social Insurance Fund yourself.
This initiative should be taken only after the initial state registration of the LLC with the Federal Tax Service has been completed and the applicant has received the appropriate registration documents. As established, this is a sheet of the Unified State Register of Legal Entities, a registration certificate of a legal entity and a copy of the LLC Charter with the required mark. (click to expand)

What does self-registration of an LLC include?	General notes for applicants
Filling out a standard application form for LLC registration	Each fund has its own application form, which is usually published on the official website
Collection of documents	For the Pension Fund of Russia and the Social Insurance Fund, in fact, the basic set of documents is the same. Typically this is: · certificate of OGRN, as well as registration with the Federal Tax Service; · statistics codes; · extract from the Unified State Register of Legal Entities (the period of which is no more than a month); · notarized power of attorney for an authorized representative (if he submits documents, represents the interests of the LLC) If by the time you apply for a job, personnel have been hired, then the Pension Fund (FSS) should also submit employment contracts (labor contracts)
Appeal to the Pension Fund (FSS)	The prepared set of documents is transferred to the responsible specialist of the Pension Fund (FSS). LLC registration is completed in 3-5 days.
Receive notification from each fund	This notice is usually sent to the addressee by mail or hand-delivered. Its contents include: registration number for the LLC, details for the purpose of paying general mandatory contributions, fund contacts Read also: Write-off of expired goods: no more problems with VAT restoration

It should be noted that the notification for LLCs from the Pension Fund of the Russian Federation and the Social Insurance Fund are somewhat different, in particular:

The registration number of the LLC in the notification from the Pension Fund of the Russian Federation includes: regional code (first 3 digits) + district code (subsequent 3 digits) + personal code of the policyholder (remaining 6 digits).
The notification for an LLC from the FSS contains: a five-digit subordination code + an individual policyholder number of 10 digits.

For your information, you should initiate self-registration with the Pension Fund of Russia and the Social Insurance Fund only when notifications from funds are lost or their delivery is delayed. But it is recommended that this issue be discussed and agreed upon with fund specialists in advance.

What documents will be required: final list

To register with the Federal Social Insurance Fund of the Russian Federation, an individual entrepreneur submits to the territorial office of the Fund at his place of residence:

application for registration in the prescribed form;
a copy of the identity document of the individual – the policyholder;
copies of work books of accepted employees or employment contracts concluded with these employees - when registering in connection with the conclusion of these contracts;
copies of civil contracts for the performance of work (provision of services) or copyright contracts, under which he is obliged to pay contributions for accident insurance - when registering in connection with the conclusion of these contracts.

An application for registration with the FSS of the Russian Federation is submitted by an individual entrepreneur who has concluded:

an employment contract with an employee - in the form provided for in Appendix No. 2 to the Administrative Regulations of the Federal Social Insurance Fund of the Russian Federation, approved by Order of the Ministry of Labor of Russia dated October 25, 2013 No. 574n;
a civil law contract for the performance of work (provision of services), an author's order contract, providing for the payment of insurance premiums - in the form provided for in Appendix No. 2 to the Administrative Regulations of the Federal Social Insurance Fund of the Russian Federation, approved by Order of the Ministry of Labor of Russia dated October 25, 2013 No. 575n.

Why do you need to register an individual entrepreneur with the Social Insurance Fund?

As almost every future individual entrepreneur knows, an individual entrepreneur who has entered into an employment contract with at least one employee must immediately register with the Social Insurance Fund and register as an employer.

It is worth noting that such registration is not a right, but a responsibility of every individual entrepreneur who has employees - since by law he is an insured for at least two types of insurance: in case of temporary disability and in connection with maternity and against industrial accidents and occupational diseases.

How to register an individual entrepreneur online in 2021

You can register as an insurer-employer with the territorial body of the Social Insurance Fund, as well as submit an application for deregistration on the State and Municipal Services Portal https://www.gosuslugi.ru/

To do this you need to do the following:

1. Go to the website https://www.gosuslugi.ru/

and log in or register.

2. Click on the “Service Catalog” tab.

3. Click on the “Authorities” tab.

4. Select “Social Insurance Fund of the Russian Federation”.

5. In the “Territorial bodies and subordinate organizations” tab, select “Government institution – Primorsky regional branch of the Social Insurance Fund of the Russian Federation.”

6. Select “Registration of policyholders who have entered into an employment contract with an employee.”

7. Select “Registration with the Social Insurance Fund of the Russian Federation as insurers of individuals who have entered into an employment contract with an employee”

and click on the “
Get service
” button.

8. Fill out the form to receive the service.

Scanned (photographed) documents are attached page by page , i.e. each sheet in a separate file (copy of passport, copy of employment contract or work book of the first hired employee).

How to register an individual entrepreneur as an employer with the tax authorities

The initial registration of entrepreneurial status is carried out at the stage of opening a business for the purpose of legally conducting activities (Article 23 of the Civil Code). If a citizen neglects the requirements of civil and tax legislation and engages in business without obtaining legal status, various measures of liability may be applied to him - from administrative to criminal.

In order not to run into trouble, you should promptly register your individual entrepreneur with the tax office at your place of registration. The package of documents includes:

Unified statement f. P21001.
Payment receipt for transfer of state duty.
A copy of the entrepreneur's passport.

According to clause 3 stat. 22.1 of Law No. 129-FZ of 08.08.01, officials are given 3 days (working days) to carry out registration or make a decision on refusal. In the positive case, the entrepreneur receives a record sheet from the Unified State Register of Entrepreneurs f. P60009, in the negative – the corresponding solution.

Responsibility

For violation by an individual entrepreneur of the deadline for registration with the Federal Social Insurance Fund of the Russian Federation as an insurer, the legislation of the Russian Federation on compulsory social insurance provides for liability in the form of a fine, the amount of which depends on the number of days of delay (clause 1 of Article 19, Article 26.28 of Law No. 125-FZ):

up to 90 calendar days inclusive – 5,000 rubles;
for more than 90 calendar days – 10,000 rubles.

In addition, it is possible to bring him to administrative responsibility in the form of a fine in the amount of 500 to 1,000 rubles. on the basis of Art. Art. 2.4, 15.32 Code of Administrative Offenses of the Russian Federation.

Payments and benefits for individual entrepreneurs in 2021

Sergey Sakun

December 15, 2021 2510
0
IP

Mandatory contributions of an individual entrepreneur

What contributions are required for individual entrepreneurs?

It is mandatory for an individual entrepreneur to make contributions to compulsory pension insurance (OPI) and compulsory health insurance (CHI). In 2021 the numbers will look like this:

medical contributions in a fixed amount - 8,426 rubles;
pension contributions if the payer’s income does not exceed 300 thousand rubles - in the amount of 32,448 rubles, but if the payer’s income exceeds 300 thousand rubles - in the amount of 32,448 rubles + 1% of the payer’s income exceeding 300 thousand rubles, but not more than 259,584 rubles.

The total amount of contributions should not exceed 259,584 rubles.

If the total amount of income does not exceed 300 thousand rubles, then the entrepreneur must pay contributions no later than December 31 of the current year. If the amount exceeds 300 thousand rubles, then he can pay them no later than July 1 following the expired billing period.

Cases in which an individual entrepreneur may not pay insurance premiums are listed in Art. 430 Tax Code of the Russian Federation. However, he can contribute them voluntarily.

What payments to individual entrepreneurs will provide for mandatory contributions?

If an entrepreneur pays only fixed mandatory contributions, then he can only count on minimal payments: a small pension and payment at the birth of a child, as well as free medical care.

What do you need to do to receive additional payments?

An individual entrepreneur can enter into an agreement with the Social Insurance Fund, which will provide him with a guarantee of receiving additional benefits. You can draw up an agreement on the State Services portal in the appropriate section and in the MFC branch.

Contributions for voluntary insurance are 2.9% of the minimum wage. For example, in 2021 the minimum wage is 12,130 rubles, respectively, insurance premiums in this case are equal to 351.77 rubles per month or 4221.24 rubles per year.

The minimum wage in 2021 will be established by law based on a new calculation methodology. Several bills have been introduced regarding the calculation of the minimum wage. One of them proposes to set the minimum wage no lower than the national subsistence level for the second quarter of the previous year - 12,392 rubles, the other proposes to set a higher amount - 12,792 rubles. Payments to individual entrepreneurs in 2021 depend on what the minimum wage will ultimately be set.

Registration of voluntary insurance makes it possible to receive benefits in case of temporary disability, in connection with maternity or child care.

What payments can you expect?

Pension payments

An individual entrepreneur will receive a pension in any case, since the deduction of pension contributions is mandatory. However, the pension amount will be less than that of an employee.

Pension contributions for an individual entrepreneur are fixed if his income is less than 300 thousand rubles. For income received in excess of this figure, the entrepreneur deducts 1%. Thus, contributions in this case depend on the amount of income, but do not greatly affect the pension.

The size of the pension depends on the accumulated pension points, which, in turn, depend not only on the amount of income, but also on the accumulated insurance experience. In 2021, an entrepreneur must have at least 12 years of insurance experience and 21 pension coefficients.

An entrepreneur must remember that the minimum insurance period and the minimum amount of individual pension coefficients are growing every year. By 2025 they will be 15 years and 30 coefficients.

To increase the size of their pension, individual entrepreneurs need to make additional contributions to the Pension Fund. A pension calculator can help you calculate the size of your future pension.

Hospital benefits

Hospital benefits are also called temporary disability benefits. Only those individual entrepreneurs who have signed a voluntary insurance agreement with the Social Insurance Fund can count on them.

The amount of payments for temporary disability depends on the length of insurance and the minimum wage:

8 or more years - 100% of the minimum wage;
from 5 to 8 years - 80% of the minimum wage;
less than 5 years - 60% of the minimum wage.

The entrepreneur independently fills out a sick leave certificate and then transfers it to the Social Insurance Fund.

The amount of payments can be calculated using the formula:

Minimum wage/30 × % of insurance period × number of sick days

Payments for temporary disability are subject to personal income tax. Since the tax agent in this case is the Social Insurance Fund, the entrepreneur will receive payments already taking into account the deduction of tax.

Pregnancy and childbirth

A woman entrepreneur who gives birth to a child will receive benefits regardless of whether she makes additional contributions to the Social Insurance Fund or not. However, those who have signed a voluntary insurance contract have advantages - they will receive more money.

If a woman entrepreneur has not drawn up an agreement with the Social Insurance Fund, she will receive payments in the minimum amount:

for pregnancy and childbirth - 18,004.12 rubles;
monthly allowance for child care up to one and a half years old - 6,752 rubles;

If a voluntary insurance contract has been concluded, then the woman has the right to receive maternity benefits. Maternity payments are accrued 70 days before childbirth and 70 after. With multiple pregnancies and complications, these numbers change upward: with complicated births, 156 days, and with multiple pregnancies, 194 days.

The amount of the benefit is calculated on the basis of average earnings, scholarships, cash allowance or minimum wage, depending on the woman’s status. For a working female individual entrepreneur, the amount of payments is calculated by analogy with hospital payments, that is, based on the minimum wage and length of insurance.

Unlike hospital payments, maternity benefits are not subject to personal income tax, so the woman receives it in full.

Payments and benefits to individual entrepreneurs do not need to be included in the tax base, since they are not related to their business activities. On OSNO and simplified tax system, when using the “income minus expenses” system, you need to take into account only fixed contributions and contributions from income over 300 thousand rubles.

Sergey Sakun

December 15, 2021 2510
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Responsibility of an individual entrepreneur in case of untimely registration as an employer

If the registration of an individual entrepreneur as an employer with the Social Insurance Fund is made untimely, liability is regulated by stat. 19 of Law No. 125-FZ. If the generally established deadline for registration as an individual entrepreneur is violated, an individual faces a fine of 5,000 rubles, and if they are late, the sanction doubles and amounts to 10,000 rubles. (stat. 26.28 of Law No. 125-FZ).

Since the previous obligation to register with the Pension Fund has been canceled since 2021, the entrepreneur will no longer face any fines from the Pension Fund of the Russian Federation. It is recommended that you pay close attention to compliance regulations to ensure that you hire employees in accordance with legal requirements. Facts of violations are very easily detected by authorized employees of control bodies and often this does not even require the appointment of on-site inspections.

What documents will be required?

The list of documents required for registration depends on the specific situation. As a rule, the following documents are needed:

passport or other document that confirms identity. For example, foreigners can use a residence permit. If you have a passport of a Russian citizen, it is used. If not, then you can use any document that verifies the identity of the applicant;
document confirming temporary registration. Used if the individual entrepreneur was opened in the absence of a permanent place of residence;
TIN. At the moment there is no need to provide a paper version; it is enough to indicate the number itself. Some citizens even issue a paper TIN; it is no longer necessary;
registration documents of individual entrepreneurs, namely OGRNIP and extract from the Unified State Register of Individual Entrepreneurs;
employment contracts, as well as copies of work books;
civil contracts, if such transactions were concluded;
power of attorney, if the action is carried out through a representative. You will also need a representative’s passport or other document that confirms his identity, for example, a residence permit or a foreign passport.

You can use notarized copies or bring originals and copies at once so that the FSS employee can compare them. If you apply through State Services, you will need an electronic digital signature.

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).