Sample of filling out 4a-FSS for individual entrepreneurs who are voluntarily insured

Legislative regulation of the issue

Legislative regulation of the issue is carried out by such legal acts as:

• Federal Law of April 24, 1995, number 81, regulating state benefits for citizens with a child;
• Federal Law of December 29, 2006 with number 255, which describes the procedures for social insurance of citizens;
• Government Resolution No. 375 dated June 15, 2007, which approved the regulations on the procedure for calculating benefits and other regulations of the Russian Federation.

How to pay?

You can make payments:

• Monthly
• Quarterly
• Pay the entire amount in one lump sum by December 31 of the current year.

However, it is worth remembering that in the event of no payment or incomplete payment of the individual entrepreneur’s contribution to the Social Insurance Fund, the insured person is automatically deregistered from the Social Insurance Fund on January 1 of the following year. A decision on this is sent to him no later than January 20, and amounts previously paid are returned to the individual entrepreneur’s current account within a month from the date of sending the notification.

Payment Methods

Payment of individual entrepreneur contributions to the Social Insurance Fund can be made in two ways:

• By sending a payment order to the servicing bank;
• Come in person to a Sberbank branch and fill out a receipt in form No. PD-4 or PD-4sb.

BCC for contributions in 2013

KBK for payment of contributions for the current period:

39310202090071000160

How to submit an application to the FSS

In order to submit an application to the Social Insurance Fund for voluntary insurance, you need to prepare the following documents:

• The applicant's passport and its copy;
• The insurance application itself;
• Documents confirming registration as an individual entrepreneur.

You can submit documents in two ways:

1. The first and easiest way is to submit an application through the State Services portal. If you are registered on this portal, then submitting an application will not take you more than 10 minutes. You just need to fill out the application form and attach scanned copies of your passport and tax registration certificate. Based on the results of consideration of the application, the fund will generate a Notice of Registration; at the request of the applicant, this notice can be sent to the home address according to registration, or the applicant can receive it during a personal visit to the FSS.
2. The second way is to submit an application during a personal visit to the FSS. You need to have the same documents with you as when filing an application electronically.

Important! The fund is obliged to register an entrepreneur within three days from the date of receipt of the application.

Let's figure out whether voluntary insurance for individual entrepreneurs in the Social Insurance Fund is beneficial

To begin with, it is worth saying that we are not talking about duties. The law provides for voluntary insurance of individual entrepreneurs in the Social Insurance Fund. This means that if an individual entrepreneur wants to receive such payments when going on maternity leave or falling ill, then he needs to conclude an appropriate agreement with the Social Insurance Fund.

• in connection with pregnancy and childbirth;
• due to illness (temporary disability);
• a one-time payment to women who registered with a medical institution in the early stages of pregnancy;
• monthly child care allowance until the child turns 1.5 years old;
• one-time payment in connection with the birth of a baby;
• one-time financial assistance for burial.

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When and where to pay contributions

The entrepreneur must pay insurance premiums by December 31 of the current year. Moreover, it does not matter in what order the contributions are paid, the main thing is that they are paid in full by December 31. They are paid according to the following BCC.

We draw your attention to the fact that the amounts of contributions must be paid not to the social insurance fund, but to the tax office, in which the entrepreneur is registered at his place of residence (that is, at his place of registration).

Voluntary insurance of individual entrepreneurs in the Social Insurance Fund in 2021: how much does it cost

To obtain the right to insurance coverage in 2021, it was necessary to enter into voluntary legal relations in 2021 and pay a fixed insurance premium by the end of 2021. If the individual entrepreneur has not done this, then he does not have the right to receive benefits in 2021.

The cost of an insurance year is determined as the product of the minimum wage established by federal law at the beginning of the year for which insurance premiums are paid and the insurance premium rate (2.9%), increased by 12 times.

Contribution rate

The rate of insurance premiums is the same throughout Russia and is equal to 5.1%. Contributions for the year that an entrepreneur must pay are calculated based on the minimum wage. From January 1, the federal minimum wage was set at 9,489 rubles. Thus, the amount of contributions payable is equal to:

9489*12*5.1%=3302.17 rubles.

This amount must be paid by December 31, 2021 in order to be eligible to receive benefits from the budget next year.

Important! The date of registration of an individual as an individual entrepreneur does not affect the amount of the contribution. It is a constant value throughout the year and does not depend on whether you worked as an individual entrepreneur all year or registered on December 30.

Voluntary insurance of individual entrepreneurs in the Social Insurance Fund in 2021: how much does it cost

In case of failure to pay insurance premiums for the corresponding calendar year within the specified period, legal relations under compulsory social insurance in case of temporary disability and in connection with maternity are considered terminated.

You can submit documents in person, by mail, electronically through the government services portal, as well as at the MFC. Within three working days from the date of receipt of the specified documents, the FSS assigns a registration number and subordination code to the applying citizen, and also generates a notification of registration.

What benefits is an individual entrepreneur entitled to?

An individual entrepreneur with voluntary insurance has the right to receive the following types of benefits from the fund:

• For temporary disability;
• For maternity - one-time at birth and for early registration and also monthly for child care until he is 18 months old.

Important! All benefits due to the insured individual entrepreneur are calculated based on the minimum wage.

Child care benefits are paid based on 100% of the minimum wage, but for disability they are differentiated depending on the length of service of the entrepreneur and amount to 100% for more than eight years of experience, 80% for five to eight years of experience and 60% for less than five years of experience.

I am an individual entrepreneur. Voluntary contributions for 2021 have been paid. Maternity leave begins on December 23.

Julia.

If you, as an individual entrepreneur, have entered into an agreement on voluntary registration with the FSS (Social Insurance Fund) and paid insurance premiums (in the amount of the cost of insurance for 2021 in the amount of 4221.24 rubles) in case of temporary disability in a fixed amount for 2021, then The right to receive sick leave payments will only arise from 01/01/2021. What does this mean? Taking into account the provisions of Article 4.5 of Law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” persons who voluntarily entered into legal relations under compulsory social insurance acquire the right to receive insurance coverage in the next calendar year

provided they pay insurance premiums no later than
December 31 of the current year, starting from the year of filing the application for voluntary entry into these legal relations.
Consequently, an individual entrepreneur has the right to claim security for an insured event from 01/01/2021. I assume for the future that, according to the issued certificate of incapacity for work dated 12/23/2020 (maternity leave begins on December 23, 2020 - as indicated in the question) You, as an entrepreneur, will be granted maternity leave from 12/23/2020 to 06/09/2021, that is, a period of incapacity for work will take place, including from 01/01/2021 to 06/09/2021. It is important for you to understand that that Pregnancy and childbirth are not a single insured event and payment can be made in parts.

You, in compliance with the provisions of Part 6 of Art. 4.5 of Federal Law No. 255-FZ must apply for the assignment and payment of benefits to you for the period from 01/01/2021, that is, from the next calendar year after payment of the annual amount of insurance premiums for 2021 and during the period of validity of the certificate of incapacity for work confirming the occurrence of the insured event .

The fact that a certificate of incapacity for work will be issued to you as an individual entrepreneur in 2021 cannot prevent the insurer from exercising generally state-guaranteed rights to social protection provided to citizens under voluntary social insurance.

For the future: If you are denied payment of benefits, you have the right to file a claim with the Arbitration Court against the regional branch of the Social Insurance Fund of the Russian Federation to invalidate the decision to refuse to allocate funds for the payment of insurance coverage and the obligation of the regional branch of the Social Insurance Fund Russian Federation to pay insurance coverage in the form of maternity benefits for the period from 01/01/2021 to 06/09/2021.

What documents are needed to confirm the occurrence of an insured event?

The list of documents confirming the entrepreneur’s right to receive payments from the fund is established by the fund. Mandatory documents may be:

• Application for payment to an entrepreneur;
• Certificate of incapacity for work;
• Child's birth certificate;
• A certificate from the other parent’s place of employment stating that the other parent did not receive payments from his employer;
• Certificate from a medical institution confirming the deadline for registration;
• Birth certificate of the child and/or previous child.

FSS voluntary insurance

An individual entrepreneur represented by an employer can, at his own request, insure the lives of his employees. This type of protection is most often afforded only by large companies with representative offices in different cities, as well as enterprises whose activities are potentially life-threatening.

An individual entrepreneur, unlike his own employees, is not an insured person in case of temporary disability and in connection with maternity. On the one hand, this means that the entrepreneur does not have to pay contributions to the Social Insurance Fund.

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For what period does the individual entrepreneur pay contributions?

Entrepreneurs must pay insurance premiums for themselves from the moment of state registration until exclusion from the Unified State Register of Individual Entrepreneurs. Moreover, an entrepreneur must transfer his own insurance premiums regardless of his age, type of activity, as well as whether he actually conducts business and whether he receives income or loss from it. Such clarifications are contained in letters of the Ministry of Labor of Russia dated October 26, 2015 No. 17-4 / OOG-1464, dated October 6, 2015 No. 17-4 / OOG-1358, dated April 1, 2014 No. 17-4 / OOG- 224.

However, there are exceptions. When entrepreneurs do not carry out activities and do not receive income and may not pay fees.

These include periods when the entrepreneur:

• served in conscription;

• looked after a child up to 1.5 years old;

• cared for a disabled person of group I, a disabled child or a person who has reached the age of 80;

• lived with his spouse, a contract serviceman, in areas where he could not work due to the inability to find a job;

• lived with a spouse who was sent, for example, to diplomatic missions and consular offices of the Russian Federation.

The right not to pay insurance premiums arises for the entrepreneur only when during the specified periods he was not engaged in his business. Otherwise, he will still have to pay insurance premiums. Calculate contributions in proportion to the number of calendar months during which such activities were carried out. For less than a month of activity, determine contributions in proportion to calendar days.

This procedure follows from the provisions of parts 6 and 7 of Article 14 of the Law of July 24, 2009 No. 212-FZ, subparagraphs 1, 3, 6, 7, 8 of paragraph 1 of Article 11 of the Law of December 17, 2001 No. 173-FZ.

An example of calculating an entrepreneur's own insurance premiums. During the period of exemption from payment, business activity was interrupted

Citizen I.I. Ivanova (1980) has been registered as an entrepreneur since 2009. From February 1 to February 21, 2021, Ivanova cared for a disabled child and did not conduct business. This is confirmed by a certificate from the social security authorities about the child’s disability, as well as an extract from the entrepreneur’s bank account indicating that there were no transactions on the account during the period of child care. It is assumed that the entrepreneur’s annual income will not exceed 300,000 rubles.

At the beginning of 2021, the minimum wage is 6,204 rubles. per month (Article 1 of the Law of December 14, 2015 No. 376-FZ). In addition to contributions to compulsory pension (medical) insurance, the entrepreneur voluntarily pays social insurance contributions to the Federal Social Insurance Fund of Russia. Ivanova pays her dues monthly.

Insurance rates for extra-budgetary funds are:

1) to the Pension Fund of the Russian Federation - 26 percent;

2) in the Federal Compulsory Medical Insurance Fund – 5.1 percent;

3) in the Federal Social Insurance Fund of Russia - 2.9 percent.

January Ivanova worked completely. Ivanova calculated the amount of contributions for January as follows:

• 1613.04 rub. (RUB 6,204 × 26%) – to the Pension Fund of the Russian Federation;
• RUB 316.40 (RUB 6,204 × 5.1%) – to the Federal Compulsory Medical Insurance Fund;
• RUB 179.92 (RUB 6,204 × 2.9%) – to the Federal Social Insurance Fund of Russia.

In February, Ivanova was active on 8 out of 29 calendar days (from February 22 to 29). Ivanova calculated the amounts of contributions for February in proportion to the days worked:

• RUR 444.98 (RUB 6,204 × 26%: 29 days × 8 days) – to the Pension Fund of the Russian Federation;
• 87.28 rub. (RUB 6,204 × 5.1%: 29 days × 8 days) – to the Federal Compulsory Compulsory Medical Insurance Fund;
• RUR 49.63 (RUB 6,204 × 2.9%: 29 days × 8 days) – in the Federal Social Insurance Fund of Russia.

Ivanova worked in full for the following months. Ivanova calculated insurance premiums for each of the subsequent months in the same order as the premiums for January.

An example of calculating an entrepreneur's own insurance premiums. During the period of exemption from payment, business activities were partially carried out

Citizen I.I. Ivanova (1980) has been registered as an entrepreneur since 2009. From March 12, 2015 to July 1, 2016, Ivanova was on maternity leave for a child up to 1.5 years old. This is confirmed by the child’s birth certificate and an application previously submitted to the Federal Social Insurance Fund of Russia for the assignment of child care benefits. From April 1, 2021 until the end of the year (9 months), Ivanova conducted entrepreneurial activities. It is assumed that the entrepreneur’s income for the year will not exceed 300,000 rubles.

At the beginning of 2021, the minimum wage is 6,204 rubles. per month (Article 1 of the Law of December 14, 2015 No. 376-FZ). In addition to contributions to compulsory pension (medical) insurance, the entrepreneur voluntarily pays social insurance contributions to the Federal Social Insurance Fund of Russia. Ivanova transfers contributions in a lump sum at the end of the year.

Insurance rates for extra-budgetary funds are:

1) to the Pension Fund of the Russian Federation - 26 percent;

2) in the Federal Compulsory Medical Insurance Fund – 5.1 percent;

3) in the Federal Social Insurance Fund of Russia - 2.9 percent.

Ivanova was exempt from paying insurance premiums for January–March 2021, since during this period she was on maternity leave for up to 1.5 years and did not conduct business.

Ivanova calculated insurance premiums for 2021 in proportion to the months worked (9 out of 12 months):

• RUB 14,517.36 (RUB 6,204 × 26% × 9 months) – to the Pension Fund of the Russian Federation;
• 2847.64 rub. (RUB 6,204 × 5.1% × 9 months) – in the Federal Compulsory Medical Insurance Fund;
• 1619.24 rub. (RUB 6,204 × 2.9% × 9 months) – in the Federal Social Insurance Fund of Russia.

Situation: does an entrepreneur who works in an organization under an employment contract need to pay contributions for his own compulsory pension (medical) insurance?

Yes need.

The fact that in addition to his own business, an entrepreneur is also engaged in work under an employment contract does not exempt him from paying insurance premiums (Clause 2, Part 1, Article 5 of Law No. 212-FZ of July 24, 2009).

There are no exceptions for this case.

In addition, the employer will also have to pay contributions for compulsory pension (social, medical) insurance to the entrepreneur. But only from payments under employment contracts (part 1, article 7, subparagraph “a”, paragraph 1, part 1, article 5 of the Law of July 24, 2009 No. 212-FZ).

How to get benefits?

In order to receive benefits, you need to submit a corresponding application to the Social Insurance Fund. The filing deadline is no later than 6 months after the insured event ends, that is, after the restoration of working capacity, the end of maternity leave or the child reaching one and a half years old.

“No later” means you can submit your application much earlier. But if you remember that you did not receive money for sick leave after 7 months, after you recovered and got back to business with your business, then you will never receive it. What to do? Remember before.

No additional reports should be provided to receive benefits, but this applies only to voluntarily registered individual entrepreneurs who pay the contribution “for themselves.” If you have employees, then you are required to pay contributions to the Social Insurance Fund, and, naturally, you are no longer a voluntary policyholder.

Calculation of payments upon the occurrence of an insured event

The amount of temporary disability benefits is calculated based on average earnings. The average earnings for calculating benefits for lawyers and other private practitioners (notaries, individual entrepreneurs, etc.) are equal to the minimum wage established by clause 2.1 of Art. 14 of the Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” on the day of the insured event. The amount of benefits is also affected by the length of the insurance period. By virtue of paragraph 1 of Art. 7 of this Law, temporary disability benefits are paid in the amount of:

– 100% of average earnings with insurance experience of 8 years or more;

– 80% of average earnings with an insurance period of 5 to 8 years;

– 60% of average earnings with an insurance period of up to 5 years.

The insurance period for determining the amount of benefits for temporary disability, pregnancy and childbirth includes periods of work of the insured person under an employment contract, state civil or municipal service, military service, as well as other activities during which the citizen was subject to compulsory social insurance in case of temporary disability and in connection with maternity.

The amount of temporary disability benefits is calculated by multiplying the amount of the daily benefit by the number of calendar days falling during the period of temporary disability. The daily allowance is equal to the average daily earnings multiplied by the length of service. The amount of average daily earnings is determined by dividing the minimum wage established by federal law at the time of the insured event by the number of calendar days of the month in which the insured event occurs.

An example of calculating sick leave for 30 days of incapacity for work (January 1 – January 30, 2021) for a person who has less than 5 years of work experience in previous periods:

11,280 / 31 = 363.87 (average daily earnings)

363.87 * 60% = 218.32 (daily benefit amount)

218.32 * 30 = 6,549.60 rubles.

An example of calculating sick leave for 5 days of incapacity for work in January 2021 for a person with more than 8 years of insurance experience:

11,280 /31 = 363 rub. 87 kopecks (average daily earnings in February 2019)

363,87 * 100% = 363,87

363.87 * 5 = 1819.35 rubles.

Personal income tax is withheld from the accrued amount of temporary disability benefits.

The calculation of maternity benefits for a woman who has voluntarily entered into legal relations under compulsory social insurance is calculated from average earnings, which is also equal to the minimum wage. It is paid in total for the entire period of maternity leave lasting 70 (in the case of multiple pregnancies - 84) calendar days before childbirth and 70 (in the case of complicated births - 84, for the birth of two or more children - 110) calendar days after childbirth in the amount 100% of average earnings.

To determine the average daily earnings, the algorithm given above is used. Moreover, for each full calendar month, a woman who has taken maternity leave is entitled to a benefit in the amount of 100% of the minimum wage; for incomplete months, the corresponding part of the benefit is determined as the product of the average daily earnings of that month by the number of vacation days in it; Personal income tax is not withheld from this benefit. According to the Federal Social Insurance Fund of the Russian Federation, the average maternity benefit in 2019 is 53,000 rubles.

The amounts of one-time payments are approved annually by Decrees of the Government of the Russian Federation and from February 1, 2021 are:

– a one-time benefit for women registered with medical organizations in the early stages of pregnancy (up to 12 weeks of pregnancy) – 655 rubles. 49 kopecks;

– one-time benefit for the birth of a child – 17,479 rubles. 73 kopecks;

– monthly child care allowance (up to 1.5 years) – for the first child 3277 rubles. 45 kopecks; for the second child – 6554 rubles. 89 kopecks