The current legislation of the Russian Federation determines that for each employee who works in the country, the employer is obliged to pay special payments - insurance premiums. This concept is explained by the Tax Code of the Russian Federation. Thus, insurance premiums should be understood as certain payments that are mandatory, paid by organizations and individual entrepreneurs for medical, social and pension insurance.
At the same time, each legal entity and individual entrepreneur has not only the obligation to make payments, but also to provide appropriate reporting. It is drawn up in strict accordance with certain rules.
Among other things, when filling out reports, special codes for the category of insured persons are used, the correct use of which causes difficulty for many employers. What codes should be used when submitting reports on the payment of insurance premiums, as well as their decoding, will be discussed later in this article.
What it is
Until 2021, the vast majority of insurance premiums were collected and administered by the Russian Pension Fund. At the same time, there was some confusion associated with reporting. However, starting from 2021, it was decided that insurance premiums began to be administered by the Federal Tax Service (FTS). This allowed, among other things, to unify reporting documentation.
Reference! Social insurance premiums for injuries continue to be administered by the Social Insurance Fund.
When reporting to the Federal Tax Service for paid insurance premiums, a single DAM report form is used. The procedure for filling it out is strictly regulated. This is largely due to the fact that the way you work with reports is largely automated.
The RSV form consists of several sections, one of which contains information about the insured persons.
Insured persons are individuals from whose wages and other forms of remuneration insurance contributions are paid by employers. It should be noted that individual entrepreneurs have the obligation to pay contributions both for their employees (if any) and for themselves.
Among other things, in a separate column it is necessary to indicate the category to which the insured person belongs. It is expressed in the form of a special code.
The list of codes is not arbitrary, but is established by law . You cannot submit a report without affixing the insured person's code.
Policyholder category code
All organizations and individual entrepreneurs making payments in favor of individuals must pay insurance premiums (clause 1, part 1, article 5 of the Law of July 24, 2009 N 212-FZ). Most insurers charge premiums at the basic rates (Part 1.1, Article 58.2 of Law No. 212-FZ of July 24, 2009), but there are also payers who have the right to apply reduced premium rates. For example, pharmacy organizations on UTII (clause 10, part 1, part 3.4, article 58 of the Law of July 24, 2009 N 212-FZ). Thus, depending on which category of insurers the premium payer belongs to, he must apply one or another rate to calculate them.
The code of the insured person depends precisely on the tariffs at which the policyholder pays premiums, and on whether the insured person is a foreign citizen. Let’s say an organization charges contributions from the payments of its employees at basic rates. Then, regardless of the taxation regime it applies, it will have to indicate the following codes in the RSV-1 calculation in relation to its employees:
Features of reporting on insurance premiums in 2021
In 2021, starting from the first quarter, the reporting procedure for insurance premiums has undergone some changes. Thus, the main ones concerned the need to submit it electronically.
If previously organizations were required to submit documentation electronically only if their staff number exceeded 25 people, now the obligation for electronic document management falls on companies with more than 10 employees. Accordingly, if an organization employs less than 10 people, then its management has the right to independently determine the form of submission of reporting documentation - electronically or on paper.
These changes apply to both DAM reports and other forms (4-FSS, SZV-M, SZV-STAZH).
In addition, there have been changes in 2021 that also affect the DAM report. Thus, additional fields have been added to Section 1 of this reporting form. In addition, the order and composition of the appendices to Section 1 were changed.
In practice, this means that using the old DAM form in 2020 is impossible. It is necessary to submit documents using the new form from the 1st quarter of 2021. The current form of the new DAM sample can be downloaded from the website of the Federal Tax Service.
Interested in the policyholder category code in PFR 2021 SP
The country's main tax department has issued an information letter - a kind of reminder for taxpayers on what to do if the inspection has identified discrepancies in VAT returns and invoice logs and has demanded clarification. Let's study the contents of the Letter of the Federal Tax Service of Russia dated December 3, 2020 No. ED-4‑15declarations / [email protected] in more detail.
Some companies pay workers bonuses based on their performance for the year as a whole. And there are companies that pay a holiday bonus for the New Year, which has nothing to do with the labor achievements of employees. These premiums are reflected differently in insurance reporting and personal income tax reporting.
Data in section 3 of the new calculation
The section of the DAM report form is filled in with information regarding the personalized data of employees, that is, insured persons.
Thus, subsection 3.1 states the following:
- Full name of the person;
- TIN;
- SNILS;
- Date of Birth;
- floor;
- details of the identity document.
Subsection 3.2 must contain information about the amounts of payments that were made to pay insurance premiums for a specific insured person.
So, here is the following:
- amount of payments (per month);
- basis for calculating insurance premiums.
In addition, if necessary, fill in information about the payment of funds at an additional tariff, if it is accrued.
In the same subsection, payer category codes must also be indicated. Moreover, they must be registered for each period in which the insured person received income.
Insured category code individual entrepreneur
Employees of Russian organizations and individual entrepreneurs producing, publishing (broadcasting) and (or) publishing mass media (with the exception of media specializing in messages and materials of an advertising and (or) erotic nature), including electronic form, the main type of economic activity of which is:
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To bring the Directory of PTC categories of the “Authorized Workstation” into compliance with the specified classifier, it is necessary, using the “Group DB Adjustment” mode of the “Administrator” task of the “Authorized Workstation”, to replace the codes of insurance premium payers with the codes of policyholders.
Codes with decryption
Many employees of organizations and individual entrepreneurs who are required to submit reports on insurance premiums to the Pension Fund have difficulty determining the code of the insured person. In addition, such encoding is often considered unnecessary. However, each line of documents submitted to the Federal Tax Service has practical significance for the regulatory authority.
The thing is that insurance premium rates are not the same for different categories of workers . For example, there are basic tariffs that are the same for everyone. However, individual policyholders have certain benefits when paying premiums.
In addition, a fairly large number of foreign citizens work in Russia on a permanent and temporary basis. Accordingly, for this category of workers there are also provisions that differ from the base rate.
Accordingly, the category code of the insured person makes it possible to determine the citizenship of the employee, the availability of certain benefits when calculating insurance premiums, as well as the grounds for applying a tariff different from the basic one.
Many people responsible for submitting reports on insurance premiums are wondering where they can find out what codes should be indicated in the DAM form. A complete list of codes is contained in documents published by the Federal Tax Service of Russia.
Their current nomenclature for mid-2021 contains Order of the Federal Tax Service of Russia No. MMV-7-11 / [email protected] dated September 18, 2019 , namely Appendix No. 7 to the Procedure for filling out the calculation form for insurance premiums approved by this order.
Attention! Interested parties can familiarize themselves with the document on the website of the Federal Tax Service, when visiting the tax office, as well as in online versions of reference and legal systems, for example, in “Consultant Plus” or “Garant”.
The nomenclature of codes that was established by the Resolutions of the Board of the Pension Fund of the Russian Federation in certain periods was declared invalid, and therefore they cannot be used when filling out the DAM for the Federal Tax Service.
Below we will discuss in detail the currently used encodings of the status of insured persons in accordance with the latest current order of the Federal Tax Service.
HP
This code designation is the most common. It can be deciphered as “hired employee.” As follows from the decoding, HP is issued for employees with whom the organization or individual entrepreneur has an employment relationship.
In addition, this applies to both employees for whom insurance premiums are paid at the base rate, and personnel who work in special conditions associated with increased health risks. For the latter, the employer pays increased amounts. However, in the calculation they are calculated according to the HP code, as well as employees working under normal conditions.
This letter designation is used by payers of contributions using the simplified tax system, UTII and the general taxation system.
The HP code is entered only if contributions calculated according to the general tariff are paid for employees.
ODIT
The code abbreviation ODIT is assigned to persons who are engaged in activities in the field of modern technologies related to the transmission and storage of information. Some clarification is needed here.
Companies whose activities include information technology can use the services of individuals who perform work on the development of computer programs, databases, and so on. Regardless of the nature of their contractual relationships, organizations are required to pay insurance premiums on remunerations and payments to these individuals. Accordingly, when submitting the DAM for these persons, this code is indicated as such.
The taxation regime applied by organizations does not affect the category of the insured person. It should be noted that the ODIT code is not assigned to employees who are not directly involved in information technology work in the company.
ICS
Decoding the ICS code sounds like “Innovative. This letter designation marks individuals who have contractual relations with organizations that are official participants in the project for the implementation of R&D, development and commercialization of Skolkovo research work.
However, since 2021, activities have been launched to create other innovative scientific and technological centers, the list of which is growing. Accordingly, the ICI code is also entered by organizations participating in such projects when calculating insurance premiums for individuals who have contractual relations with them.
Important! The procedure for creating innovation centers and the participation of organizations in relevant projects is regulated by Federal Law No. 216-FZ of July 29, 2021.
ASB
The ASB code is indicated when submitting a report for insured individuals who receive wages and other remuneration for their activities in non-profit organizations that have the appropriate state registration as an NPO and carry out activities in the field of social services for citizens. In addition, this encoding is used by non-profit organizations involved in the field of mass sports.
Also, the ASB code is entered in the report by charitable foundations , including for persons for whom insurance premiums are transferred from remuneration provided for in civil law contracts.
This code in the DAM is indicated only by those NPOs and charitable organizations that apply a simplified tax system, regardless of its chosen form.
BSEC
The BSEC code is indicated by employers who pay contributions for medical, pension and social insurance for individuals who, by the nature of their activities in the organization, are crew members of river and sea vessels. In this case, the specifics of the activity of the vessel or the organization itself does not matter. The abbreviation itself stands for “ship crew member.”
The members of the ship's crew should be understood as the command staff and the ship's crew. If the ship is a passenger ship, then the crew also includes persons who are engaged in direct service to passengers, regardless of the nature of the labor relationship with its owner.
It is important to note that the BSEC code is assigned only to crew members of those ships that, in accordance with current legislation, are registered in the relevant Russian register.
Cattle
The KRS code is assigned to citizens who work in organizations in the Crimea and the city of Sevastopol.
It should be noted here that, in accordance with the legislation, the territory of these constituent entities of the Russian Federation is recognized as a special economic zone, where more favorable conditions for conducting economic activities apply.
So, among other things, this also applies to the special procedure for calculating tax payments and insurance premiums. In other words, economic entities registered in Crimea and Sevastopol have benefits when calculating the base of insurance premiums for their employees.
It has been established that the regime of a special economic zone on the territory of these two subjects of the Federation will be valid until 2040. However, if necessary, it can be extended, but such a decision must be reflected in the norms of federal legislation.
TOP
The abbreviation “TOR” stands for “territory of rapid socio-economic development”.
It should be understood as a part of the territory within a particular subject of the Russian Federation, on which a special legal regime is introduced that is favorable for the implementation of economic activity. Today there are dozens of such territories in the Russian Federation.
Companies that are interested in doing business under simplified conditions can become residents of one or another ASEZ, which gives them the right to certain benefits and concessions. Thus, the rate of insurance premiums for them is significantly lower than it is established on a general basis.
Accordingly, the insured persons for whom contributions are paid by residents of these preferential economic zones have the code designation TOP, which is indicated in subsection 3.2 of the form for calculating insurance premiums.
SPVL
This code designation is given to persons for whom funds are paid for medical, pension and social insurance, working in organizations recognized as residents of the free port of Vladivostok.
The definition of the latter should be discussed in more detail. In accordance with federal legislation, the free port zone of Vladivostok should be understood as a part of the territory of the Primorsky Territory, which has a special law enforcement regime that is favorable for economically active activities.
Subsequently, individual municipalities of other subjects of the Federation located in the Russian Far East were also included in the territory of the free port of Vladivostok, including:
- Sakhalin region;
- Khabarovsk region;
- Kamchatka Krai;
- Chukotka Autonomous Okrug.
In the territories belonging to the free port zone, its residents enjoy benefits on fiscal payments, as well as on the payment of insurance premiums. At the same time, residents in this case can be both commercial organizations in the form of a legal entity and individual entrepreneurs.
KLN
Under the code designation KLN, insured persons are noted in the report who receive monetary rewards for performing work from insurance premium payers who are residents of a zone that has a special law enforcement regime on the territory of the westernmost subject of the Federation - the Kaliningrad region.
The Kaliningrad region is a unique region of the Russian Federation. Due to the fact that it is, in essence, the only exclave, that is, it does not have a land border with other territories of the country, a special legal regime operates here, suggesting additional benefits for organizations, enterprises and other economic entities. In addition, the Kaliningrad region is completely surrounded (except for the sea) by the territories of EU member states, which implies active international cooperation.
Organizations and individual entrepreneurs in this Baltic region have certain tax breaks, as well as a reduced tariff for paying insurance premiums. That is why Kaliningrad payers indicate the corresponding code in the DAM form for their employees.
ASM
Insured persons who are involved in the production of animated audiovisual products are indicated in the report under the code ANM.
Here we should dwell in more detail on what audiovisual products are. Federal Law No. 77-FZ of December 29, 1994 establishes that cinema, audio recordings, video materials, and photographic materials are recognized as audiovisual products. In this case, the carrier of the product does not matter for its definition as such.
Animated audiovisual production is essentially animation.
Thus, the insured persons, who are designated in the report by the ANM code, are citizens engaged in the production of cartoons and animated series , as well as the sale of their products.
It should be noted that insurance premiums are paid by organizations for these individuals, regardless of the type and type of contractual relationship between them.
SAR
The SAR code can be deciphered as “special administrative region”. It should be understood as special zones of the territory of individual regions.
Federal Law No. 291-FZ of August 3, 2021 introduced this concept into circulation. According to its norms, a special administrative region refers to territories with the most favored economic status for economic entities on Russky Island in the Far East and on Oktyabrsky Island in the Kaliningrad Region.
At the same time, not all employees of organizations are indicated under the SAR code, but only those who are members of the ship’s crew. In other words, sailors.
That is, benefits on insurance premiums apply in these territories only to ship crew members. However, it should be taken into account that the Primorsky Territory (a significant part of it) and the Kaliningrad region are themselves special economic zones. Accordingly, the remaining insured persons are also assigned a special code.
VZHNR
The VNZHR code is also extremely common . It denotes employees from among the citizens of foreign states who have been granted temporary asylum, employees for hire in organizations and registered individual entrepreneurs.
Payers of insurance premiums for foreigners who are temporarily in the territory of our country can apply any tax regime - general, simplified tax system, UTII, and so on.
In accordance with tax legislation, insurance premiums for foreigners are paid only if the employee himself is an insured person in the social insurance, compulsory health insurance and compulsory medical insurance systems.
However, it should be taken into account that foreign citizens who carry out their activities remotely while outside our country are not insured persons, therefore the corresponding contributions from their income are not paid to the Federal Tax Service, and they do not appear in the calculation itself.
VZHIT
The code designation VZHIT is used to identify in the DAM insured persons who have foreign citizenship, who have received temporary asylum in the territory of the Russian Federation, from whose payments contributions are paid by Russian organizations conducting their main activities in the field of information technology.
Activities in the field of information technology should be understood as the development and implementation of computer programs and databases on any material or electronic medium.
Attention! The status of a foreign person in this case does not matter.
VZhTS
The VZHS code designates insured persons from among foreigners who are in Russia in accordance with the norms of the Federal Law of February 19, 1993 “On Refugees”, from whose income contributions are paid by organizations participating in the Skolkovo state project.
In accordance with the Federal Law of September 28, 2010, the innovative one was created in order to attract residents carrying out activities in the field of innovative scientific and technical developments and research, as well as the commercialization of their results.
Economic entities participating in the Skolkovo project have a number of concessions in taxation and payment of other mandatory payments, including insurance premiums.
In addition, the VZhTS code is used when filing DAM for insured persons from among foreigners by organizations that are participants in projects of innovation and technology centers.
The latter, in accordance with Federal Law No. 216-FZ of July 29, 2017, refers to a set of economic entities whose work is aimed at carrying out scientific and technical activities.
These organizations also have benefits related to the payment of taxes and other mandatory payments.
VZSB
The VZHSB code is used to designate foreign citizens insured in the compulsory insurance system, who are in Russia for the period of provision of temporary asylum, for whom mandatory payments are made by non-profit organizations whose activities are aimed at medical and social services for the population, as well as the implementation of statutory goals in the field of art , culture and mass sports.
In addition, the VZHSB code in the calculation is indicated by charitable organizations that transfer insurance premiums for foreigners if they have income not related to their statutory activities.
It should be noted that these non-profit organizations must make tax payments within the framework of the simplified taxation system. This is true for all types of similar organizations.
VZhES
The code designation VZhES identifies citizens insured in the OPS and Compulsory Medical Insurance systems who, being foreigners or stateless persons, are crew members of ships registered in the corresponding Russian registry. The legal status of foreign persons designated by this code is regulated by the Federal Law “On Refugees”.
It should be noted that current Russian legislation provides for fairly strict rules regarding the minimum crew size and requirements for it.
Thus, responsible persons from among the command staff and the ship's crew must have the qualifications corresponding to their position, and the number of crew members must be sufficient to ensure that the working hours on the ship are strictly observed, and they are not allowed to be overloaded with certain duties.
Foreign citizens who are members of the crews of Russian ships have the same rights and bear the same responsibilities as citizens of the Russian Federation in accordance with the Labor Code of the Russian Federation, the Merchant Shipping Code of the Russian Federation and other legal acts.
VZhKS
This code designation is for insured citizens of foreign countries who have received temporary asylum on the territory of the Russian Federation , for whom compulsory insurance premiums are paid by organizations and companies located and duly registered in the territory of the city of Sevastopol and the Republic of Crimea.
By virtue of Federal Law No. 377-FZ dated November 29, 2014, a special legal regime operates on the territory of these constituent entities of the Federation, providing preferential taxation, as well as economic benefits for business entities. Part of the preferences in accordance with this regulatory act involves a reduction in the basic tariff for the payment of insurance premiums.
The special legal regime in the territory of Crimea and Sevastopol is valid for 25 years after the entry into force of the legal act (from January 1, 2015).
VZhTR
If the payer of insurance premiums, that is, an organization or individual entrepreneur, is a resident of a territory of rapid socio-economic development, the legal regulation of which is carried out by the norms of the relevant federal law, then he has the right to apply a preferential tariff for their calculation.
The VZhTR code is entered by such organizations in calculations for individuals who have received temporary asylum in the Russian Federation . It should be noted that the form and type of work performed by a foreigner is not of fundamental importance. The defining feature in this case is only the fact that the organization is a resident of a priority development area.
VZHVL
The VZHVL code in the calculation is assigned to citizens of persons with foreign citizenship located on the territory of the Russian Federation on the basis of the Federal Law “On Refugees”. Moreover, in their calculations it is indicated only by those organizations that are duly registered as residents of the free port of Vladivostok.
Reference! The free port of Vladivostok is not limited to just the seaport of the city of Vladivostok. It includes a significant part of the Primorsky Territory of the Russian Federation, the city of Petropavlovsk-Kamchatsky, Vaninsky and Sovetsko-Gavansky districts of the Khabarovsk Territory, the cities of Korsakov and Uglegorsk of the Sakhalin Region, as well as the city of Pevek of the Chukotka Autonomous Okrug.
Residents of the free port of Vladivostok, among other things, have the right to receive tax benefits and other economic preferences . The same applies to relaxations in the payment of mandatory payments, including in terms of insurance premiums for their employees.
VZHKL
The code designation VZHKL is given to those insured persons from among foreigners and stateless persons who have temporary asylum on the territory of the Russian Federation, for whom insurance premiums are paid by organizations registered in the Kaliningrad region of Russia.
The Kaliningrad region, due to its unique geographical location, has been a territory since 2006 that has a special legal regime that provides maximum favorable conditions for the economic activities of business entities. First of all, the creation of a special economic zone on the territory of this region is necessary to attract foreign investors, taking into account the border status of the subject of the Federation.
The special legal regime in the Kaliningrad region implies certain relaxations for organizations in terms of paying taxes and other obligatory payments.
VZHAN
The VZhAN code is assigned to insured persons who, being foreigners, have received temporary asylum on the territory of the Russian Federation. Moreover, this designation is indicated in the report only by those organizations that produce animated audiovisual products.
It should be added that the VZhAN code is assigned to foreigners who are in the country on the basis of the Federal Law “On Refugees” by organizations that not only produce animated audiovisual products, but also sell their own.
VZHAR
The designation VZHAR in the calculation submitted to the tax office in 2020 is given to persons from among foreign citizens who arrived in Russia to obtain temporary asylum, and who are crew members of ships for whom insurance premiums are paid by organizations recognized as participants in special administrative entities in the Kaliningrad region and Primorsky Krai.
VPNR
Legal entities and individual entrepreneurs indicate the VPNR code in the RSV when paying insurance premiums for their employees with whom they have an employment relationship. Moreover, this code is entered only if the employees of organizations and individual entrepreneurs themselves are citizens of foreign countries. This code designation is one of the most common.
VPIT
The VPIT code is indicated by those organizations that operate in the field of information technology and pay insurance premiums for persons who are in the country temporarily and do not have citizenship of the Russian Federation.
VPCS
Organizations that are participants in the Skolkovo project, as well as other projects to create innovation and technical centers, paying insurance premiums for foreigners, indicate the code of the insured person VPCS in the corresponding calculation.
VPSB
In this way, insured persons are identified from among citizens temporarily staying on the territory of the Russian Federation, for whom contributions for compulsory insurance are paid by non-profit organizations with a socially oriented orientation, as well as charitable foundations, provided that these NPOs use a tax regime such as a simplified taxation system.
VPES
The VPES code is indicated in calculations for persons who are foreign citizens who are members of the crews of ships registered in the relevant register, when paying contributions for compulsory state insurance for them.
VPKS
There are insured persons temporarily located in the territory of the Russian Federation, for whom contributions are paid by organizations conducting their main activities in the territory of Crimea and the city of Sevastopol.
VPTR
The VPTR code is indicated by organizations that were residents of territories of rapid socio-economic development when submitting payments for citizens of foreign countries.
VPVL
This code is assigned to insured persons from among foreigners for whom contributions are paid by residents of the special economic zone of the free port of Vladivostok.
VPKL
The code is indicated in calculations when paying contributions for compulsory insurance of foreign citizens by economic entities registered in the Kaliningrad region.
VPAN
The VPAN code is entered in the DAM as a designation of the category of payers from among foreigners by organizations whose field of activity is the production and sale of animated audiovisual products.
VPAR
The VPAR code is prescribed in reports to designate the category of citizens of foreign states temporarily staying in the territory of the Russian Federation from among the crew members of sea and river vessels of the organization who are residents of special administrative regions in the territory of the Kaliningrad Region and Primorsky Territory.
Policyholder category code in the PFR 2021 individual application
- temporarily staying employee - VPNR;
- temporarily staying business entities - VPHO;
- temporarily staying citizen or organization that works in the IT field - VPIT;
- temporarily staying participant of the Skolkovo project - VPCS;
- a temporary citizen who has a permit to carry out pharmaceutical activities or a pharmacy enterprise - VPSB;
- temporarily staying crew member of the ship - VPES;
- temporarily staying citizen or organization applying the simplified taxation system - VPED;
- temporarily staying in Crimea and Sevastopol - VPKS.
- Accordingly, when filling out the RSV-1 form, for which all these codes are needed, you need to see which category you personally fall into and only then fill it out.
Office waste also requires a waste passport. Companies whose activities generate waste of hazard class I-IV (for example, unsorted waste from office and household premises of organizations) are required to draw up a waste passport, as well as establish standards for waste generation and limits on their disposal.
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Insured category code individual entrepreneur
To do this, they need to apply to register as an insurer. It must be submitted no later than 10 days from the date of concluding an employment contract with the first of the hired employees or no later than 10 days from the date of concluding a civil contract. Entrepreneurs who hire workers under an employment contract, simultaneously with registration as insurers for compulsory social insurance against accidents at work and occupational diseases, are taken into account as insurers for compulsory social insurance in case of temporary disability and in connection with maternity.
81 - individual entrepreneurs-employers operating on the basis of a certificate of payment of a single tax on imputed income; If payers (organizations and individual entrepreneurs) included in the database with codes 80, 81, 82, in connection with their implementation of other entrepreneurial activities along with activities based on a certificate of payment of a single tax on imputed income, are also included in the database with other codes and other registration numbers, as provided for by the letter of the Pension Fund of the Russian Federation dated July 1, 1999 N EB-16-25/6121, it is necessary to deregister payers with codes 80, 81, 82 from the PTC “Authorized Workstation”.
Resolution of the board of the Pension Fund of October 13, 2008 296p about
N 97p on approval of the procedure for registration with the territorial bodies of the pension fund of the Russian Federation of insurers making payments to individuals (registered with the Ministry of Justice of the Russian Federation. In the section you can fill out an application for deregistration of an individual entrepreneur from the register with the FSS using the sample and download the form. In case of deregistration registration of an individual-employer due to a change in place of residence, the territorial body of the Pension Fund at the place of registration of this person sends the necessary documents to the territorial body of the Pension Fund at the new place of residence of the individual-employer to register him as an insurer.
Application for deregistration with the Pension Fund of an insured who makes payments to individuals. On registration and deregistration of policyholders c. Applications for information about deregistration with the territorial body of the Pension Fund are filled out by an employee of the territorial body of the Pension Fund, indicating his position, surname and initials. The section of the application for information about deregistration with the territorial body of the Pension Fund is filled out by an employee of the territorial body of the Pension Fund, indicating his position, surname and initials. L— — the head of the peasant (farm) enterprise carrying out reception for —. A consolidated plan for inspections of organizations and individual entrepreneurs scheduled for 2021 is posted on the official website of the Prosecutor General's Office.
08 Feb 2021 juristsib 3376
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