Do I need to register with a pension fund? Steps after registering an individual entrepreneur - registration, registration in the PFR, FOM, FSS. Documents for registration

Registration of an individual entrepreneur in the FIU in 2019 will take place according to the amendments made to the legislation, which affected the rules for calculating the payment of insurance premiums for a businessman, calculating various benefits, etc.

On this moment many individual entrepreneurs ask themselves the question: how to register as an employer correctly and within what time frame? When opening a business, an individual as an employer must apply to the Pension Fund and the FSS.

IP as a subject of pension legal relations in 2019

The main innovation of 2019 in matters of pension insurance is the transfer of control over the calculation and payment of pension contributions to the Federal Tax Service. The transfer of powers is regulated by Article 34 of the Tax Code of the Russian Federation.

Due to these changes, the status of individual entrepreneurs as a payer of insurance premiums has changed. In relations with the pension fund, he now plays the role of a tax agent making insurance payments as an employer.

It should be remembered that individual entrepreneurs in matters of pension insurance and relations with state social bodies has a dual position. As an individual, an individual entrepreneur acts as a bearer of the right to a pension for years of service, that is, he is a payer of contributions to the Pension Fund. As an entrepreneur, the individual entrepreneur has been acting as an insurance agent since 2019, with all the ensuing consequences. The dual role stems from the opportunity for individual entrepreneurs to carry out both independent financial and labor activities and to attract hired labor. Accordingly, the procedure for registering IP in the PF will vary.

IP without employees in 2019 will be registered automatically, according to the accounting data of the Federal Tax Service.

An individual entrepreneur acting as an employer will be required to undergo mandatory registration with the Pension Fund of the Russian Federation.

Documents for registration

Individual entrepreneurs, when opening their own business in the employment of employees, become employers in the PRF and the FSS.

A businessman is assigned a registration code, which must be indicated when preparing a payment document for the payment of tax fees and contributions from the income of employees for hire.

When making the transfer of insurance premiums for himself, the individual entrepreneur must indicate the number that was issued to him in the Pension Fund. IP in 2019 will have 2 numbers in this state institution:

as an individual - IP;
as a taxpayer-employer.

In the insurance state organization the businessman gets only one number as an employer.

There is no need to register with the funds even if only GPC agreements are concluded.

When an individual entrepreneur must register as an employer in 2019

The entrepreneur must submit documents:

in the FSS - no later than 30 days from the date of execution of the contract with an employee for hire.

Since 2017, the PFR has canceled registration as an employer on a declarative basis. Now the fund learns that you have become an employer from the tax authority.

A businessman who, when opening a business, hired workers, provides the FSS with documents such as:

a copy and original of the passport with the address of residence;
application of the established form;
copies of the GPA;
copies of work books of employees.

Based on these documents, the FSS registers an individual entrepreneur as an insurer.
1) registration number and subordination code are given;
2) the class of occupational risk is determined;
3) is filled in:
- notification of registration with the FSS of the Russian Federation;
- notification of the amount of insurance premiums for compulsory social insurance against accidents.

Also, when opening a case, an individual entrepreneur must independently calculate and pay salaries to employees, deduct income tax from it, and make contributions to employees' salaries in periods of time specified by the laws of the Russian Federation.

In addition, an individual entrepreneur must submit documents such as reports on employees in his organization to the inspection every quarter. At the end of the reporting period, the individual entrepreneur must submit the 2-NDFL declaration to the Federal Tax Service, which is drawn up for employees.

Maximum number of employees when registering with the FIU

The law of the Russian Federation does not limit the number of employees for hire in individual entrepreneurs. The organizational and legal form of the IP and preferential terms that the IP can use depend on the average number of employees. So, IP enterprises are divided into the following categories:

micro-enterprises - when an entrepreneur employs 15 people maximum;
small - if no more than 100 people are employed by individual entrepreneurs;
medium - if the company employs 100 - 250 people.

When registering with the FIU in 2019, a businessman may lose the right to the simplified tax system or UTII if he violated the established business rules.

In particular, the simplified tax system and UTII cannot be used by businessmen who have medium-sized enterprises. To receive the simplified tax system in 2019, an individual entrepreneur can only if he has a micro or small business.

Calculation of penalties for non-compliance with deadlines

If, when opening a case, a businessman violated the terms of registration with the FSS, then he will be fined:

delay up to 90 days inclusive - 5000 rubles;
more than 90 days - 10,000 rubles.

Also, the norms from Art. Art. 2.4, 15.32 of the Code of Administrative Offenses of the Russian Federation.

No related entries found.

The IP is being registered with the Tax Authority and it is time to move on. But where? In which direction and in what order? In this article, we will describe in stages the entire procedure that you need to perform. After you have taken the documents from the tax authority, all the adventures are just beginning. You will have to spend some more time so that such bodies of the PRF and the Federal Tax Service do not have any questions for you.

Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.

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Not a single state can be ignored. Institution. Recall that in order to register an individual entrepreneur with the Tax Authority, it was necessary to provide the following package of documents:

Citizen's passport Russian Federation.
TIN + copy/
State duty payment.
Application for opening a Business as an Individual Entrepreneur.
OKVED codes (what do you want to do as an entrepreneur).
Application for the simplified taxation system.

It is worth looking at local orders and orders in the tax system. All sorts of concessions are possible when registering an individual entrepreneur with an agricultural direction, or whatever.

Social Insurance Fund, registration with which is required to receive benefits and payment sick leave and maternity benefits. Registration is required for the IP itself and for each hired employee separately. To register with this body, you will need the following package of documents:

Passport + copy.
TIN + copy.
OGRNIP + copy.
Extract from the EGRIP.
Registration certificate.

If there are employees, then for each employee the same package and plus a copy employment contract. You will transfer monthly contributions in the amount of 2.9% of the minimum wage to the Social Insurance Fund. Both you and every registered worker will be entitled to sick pay, maternity benefits, etc.

At the moment, in all IP registration authorities, it is possible to register in person, using online services, by mail (by sending a package of documents to the registration authority). For all procedures, documents must be notarized. When you personally visit the registration authorities, notarization of documents is not required.

Health insurance has come under the wing of the FIU, and no additional registrations are needed. Every citizen of the Russian Federation receives a medical policy by visiting the office of any insurance company on his own. IP will require:

Passport.
Registration certificate OGRNIP.
Print (if available).

You are issued a compulsory health insurance policy, initially temporary, and after a while permanent. Each employee independently registers with the insurance company at his discretion.

Required to receive free medical care in clinics, hospitals and Government institutions, ambulance. insurance company, citizens and individual entrepreneurs have the right to change no more than 1 time per year.

There is no particular need for individual entrepreneurs to receive statistics codes, but if you do not want to stand in one place, but clearly intend to develop, then it would be useful to visit this body. Many banks require an extract from Rosstat to work with individual entrepreneurs.

Grounds for registering an individual entrepreneur in the FIU

The next step will be a trip to the Pension Fund of the Russian Federation, and do not confuse it with the Social Insurance Fund, this is a separate organization and you also need to go there. Find out the address of the PFR organization at the place of residence of the Individual Entrepreneur.

The Pension Fund of the Russian Federation carries out accounting and supervision of all citizens. Conducts payments of pensions, maternity capital and all due benefits. Conducts with the financing of future pensions. And much more on which our future depends.

Registration in pension fund takes place in automatic mode, your data is sent to the pension fund from the registration authority. You must appear to apply and provide documents.

Since an individual entrepreneur is registered at the place of registration of the entrepreneur himself, then all bodies must be looked for in your area. You must appear at the FIU no later than 5 working days after submitting an application for registration of an individual entrepreneur. Since registration is automatic, there is no way to escape responsibility.

Features of registering an individual entrepreneur without employees

One of the features of IP registration is that it is possible to apply the simplified tax system. Simplified tax system. This does not mean that taxes will not be paid at all, but the payment is significantly reduced. First, file your tax return. The simplified tax system provides for the payment of only a single income tax.

When registering an individual entrepreneur without employees, the registration itself is simplified by the fact that the individual entrepreneur draws up all the documents strictly for himself. And in this case, accounting, printing is not required. Reporting is submitted annually by March 1 after the end of the reporting period. Even if the IP did not work and did not bring any profit. Zero reporting is given without profit.

So for comparison, if there are workers in the IP, then within 30 days the entrepreneur must register it with each reporting body. Keeping accounting and reporting and printing will already be necessary for issuing certificates, etc. An individual Entrepreneur needs to report every month for himself and for each worker in each body, PFR, FSS and Tax authority.

For this reason, many entrepreneurs choose Individual entrepreneurship without workers, and if, subsequently, they hire workers, they do not formalize them properly.

It can also be inconvenient if the entrepreneur has changed his place of residence, for example: he has moved, in which case he is deregistered and re-registered. For re-registration, you will need a certificate from the USRIP. It is necessary to notify the authorities about the change of residence within the next month. This clause applies to lawyers, detectives, farmers, lawyers.

Documents for registration of PFR without employees:

Passport of a Citizen of the Russian Federation + copy of the main pages, registration.
IP TIN + copy.
OGRRIP (certificate of registration issued by the tax authority).
Rosstat statistics codes (provided to you by information letter).
Extract from the USRIP (Unified State Registration Authority of Individual Entrepreneurs).
Notification of the decision to apply the simplified taxation system.

The Pension Fund will provide you with the details for transferring the contributions accrued to you. The amount of which depends on the amount of taxes paid. It is worth noting that insurance premiums must be paid regularly or once a year.

If the employer hires workers, it is necessary to re-register. He will also be obliged to pay for each pension contributions, insurance premiums in accordance with the legislation of the Russian Federation. This is necessary for the employee to subsequently receive payment for sick leave, upon receipt of disability, motherhood, pregnancy, etc.

Penalty for violation of registration

In case of violation of the deadlines of 5 days for registration in the FIU by an Individual Entrepreneur, a fine is imposed on him in the amount of: 10,000 rubles.

When changing registration, deleting and registering, the delay will be estimated at 5,000 rubles, and if you are more than 3 months late, you will have to pay 10,000 rubles.

If there are employees, the registration period for each employee is 30 days from the date of conclusion of the contract.

Deregistration

It does not matter for what reason the decision to terminate business activities was made. You will have to deal with this personally. To do this, you must appear at the registration authority and submit an application for termination of business activities. Registration in the USRIP is made within 5 calendar days. A "Certificate of Termination of Entrepreneurial Activity" is issued.

Next, you will have to go through all the instances in which the registration of the FSS, PFR and other necessary and specialized ones took place and are deregistered. The basis for withdrawal will be the Certificate of termination of business activity.

Upon deregistration, you will have to pay all existing debts and fines. Also, the entrepreneur remains a taxpayer, simply exempt from paying special taxes and reporting.

If deregistration was made to transfer to another taxation system, in this case, a transition to another system is made, without deregistration.

Since 2017, individual entrepreneurs are not registered in the pension fund after hiring the first employee.

As it was before?

Until 2017, individual entrepreneurs were registered as employers in the Pension Fund and the Social Insurance Fund. Since 2017, contributions have been controlled by the tax authorities. The Pension Fund no longer registers individual entrepreneurs.

Do I need to report to the tax office about hiring an employee?

Also not needed. The tax office says this in a letter. She already learns about the employees of the IP from the quarterly reporting on contributions.

Submit reports without accounting knowledge

Elba is suitable for individual entrepreneurs and LLCs with employees. The service will prepare all the necessary reporting, calculate salaries, taxes and contributions, and generate payments.

How to get a registration number in the FIU?

If you hired the first employee after January 1, 2017, you will have only one registration number in the FIU - the one that was issued immediately after the registration of the IP. Indicate it in the reporting for employees.

Do I need to register with the FSS?

Yes - register with the FSS within 30 calendar days after hiring the first employee under an employment contract. You only need to report an employee under a civil law contract if the contract provides that you pay injury contributions for the employee. To register with the FSS you will need:

a copy of your passport
work books employees
civil law contracts if they include contributions for injuries.

We talked about how an individual entrepreneur to hire the first employee to work earlier.

Do I need to deregister with the FSS?

If you fired all the employees and are not going to hire new ones, then yes, you can deregister with the FSS so as not to file nulls. To do this, the FSS will need to provide:

— copies of documents that confirm that the employment relationship has ceased: a copy of the agreement to terminate the contract or a copy of the dismissal order.

The FSS will remove the IP from the register within 14 days.

At the same time, remember that most reports will need to be submitted before the end of the year anyway, because they are built on an accrual basis. These are 6-personal income tax, 4-FSS, RSV and 2-personal income tax at the end of the year. SZV-M will not need to be submitted.

An individual entrepreneur himself, is not considered an employee, and must be registered as an employer with the Pension Fund and the Social Insurance Fund only after hiring an employee.

Video

A short video on what to do after registering an IP:

Pension Fund

Without fail, you need to register an individual entrepreneur with the FIU, if the tax office itself did not do this and did not issue a notice.

Since 2015, the IFTS itself registers IP with the FIU. You need to register yourself only if you are not assigned an FIU number within a month. The number can be viewed in the USRIP.

a) Registration as an individual entrepreneur

Documents include: a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRI; insurance certificate of compulsory pension insurance (green laminated card)

The document will be issued: Notification with a seal and details for transferring contributions

You are required to contribute a fixed payment to your pension, whether you are active or not. The payment depends on the date of registration and on the minimum wage. Use my IP Fixed Payment Calculator.

b) Registration as an employer in the Pension Fund. Only if you hire workers.

Because payment of contributions has been transferred to the IFTS since 2017. Individual entrepreneurs are not registered with the FIU (letter dated January 31, 2017 No. BS-4-11 / 1628@). From 2017, it is necessary to register with the IFTS as a payer of contributions (ESS) - here is the application (new form from February 18, 2017). Although the Federal Tax Service of Russia, in a letter dated January 31, 2017 No. BS-4-11 / 1628 @, indicated that individual entrepreneurs, as employers, are required to register only with the FSS. In the IFTS and the PFR, the tax office itself will register.

Documents include: the first employment contract; a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRIP; insurance certificate of compulsory pension insurance (green laminated card)

as an employer

Registration as an employer in the FSS is mandatory for an individual entrepreneur only if he hires workers (that is, after the conclusion of the first employment contract).

Documents include: the first employment contract (if any), a copy of the TIN, a copy of the passport with a residence permit on one sheet, a copy of the OGRN, a copy of the USRIP, an insurance certificate of compulsory pension insurance (green laminated card)

It is presented at the place of the proposed actual implementation of work (rendering of services). In some cases, this may not be Rospotrebnadzor, but local officials. But the list is the same for everyone (see below).

From January 1, 2018, it will be possible to submit notifications in any region, to any Rospotrebnadzor, and it will also be possible to submit through the MFC (in any region of the country, regardless of the place of business Decree of the Government of the Russian Federation of December 09, 2017 No. 1500.).

You must register with Rospotrebnadzor before starting activities. The beginning of activity is the first income, and not the presence of the OKVED code.

For those individual entrepreneurs who are going to follow. activities, registration is required at the territorial office of Rospotrebnadzor: providing hotel services, as well as services for temporary accommodation and provision of temporary residence; providing household services; provision of services Catering; retail; wholesale; provision of services for the transportation of passengers and luggage on orders by road transport (including transport with a carrying capacity of more than 2.5 tons) (with the exception of such transportation along regular transportation routes, as well as to meet the own needs of legal entities, individual entrepreneurs ); woodworking and production of wood and cork products, except for furniture; publishing and printing activities; activities related to the use of computers and information technologies. Production: textile materials; garments; clothes; leather, leather products, including footwear; bread, bakery and confectionery; milk and dairy products; juice products from fruits and vegetables; oil and fat products; Sahara; flour products; soft drinks.

The exact list of OKVED and OKUN codes, under which it is necessary to notify Rospotrebnadzor of the start of entrepreneurial activity, can be found in Decree of the Government of the Russian Federation of July 16, 2009 N 584.

You can notify through the website gosuslugi.ru: Registration in the register of notifications through the website of the State Service

Notification may need to be submitted not only to Rospotrebnadzor. The Decree also lists other bodies. For example, it could be the Ministry of Labor or the Ministry of Emergency Situations.

Documents include: a copy of the TIN, a copy of the OGRN IP, a copy of the USRIP and a notification in 2 copies (see below).

Documents can be brought in person, by proxy through a representative, or by mail.

Settlement accounts of individual entrepreneurs can also be insured by a deposit insurance agency (if there is a bank there, see).

Find out the rates of banks. Many banks do not charge money for opening an account. The bank service is not very good.

Documents include: a copy of the TIN; a copy of the passport with a residence permit on one sheet; copy of OGRN; copy of USRIP

The document will be issued: contract; notice

Other region

R / s can be opened in any bank of the Russian Federation and in any quantity. There are no requirements to open a current account at the place of business.

Can I use my personal account for business activities?

It is forbidden. Personal (personal) and settlement accounts differ in classification and your client entity or an individual entrepreneur paying to a personal account becomes a tax agent for personal income tax, most likely any accountant will refuse to pay to such an account. In all banks, in the contract for servicing a personal (personal) account, it is indicated that you are not entitled to use it in business activities. The IFTS can recognize receipts to a personal account as income of an individual and impose a tax of 13%, as well as fines and penalties, if this pops up.

From May 2, 2014, it is not necessary to notify the tax office of opening / closing a current account. This is done by the bank itself.

From May 1, 2014, it is not necessary to notify the pensioner about the opening/closing of a current account. This is done by the bank itself.

From May 1, 2014, it is not necessary to notify the FSS about the opening / closing of a current account. This is done by the bank itself.

Note that the requirement of s. 1 p. 2 art. 23 of the Tax Code of the Russian Federation on the notification by taxpayers to tax authorities (and funds) of the opening (closing) of accounts does not apply to deposit and transit currency accounts.

Cash machine

All money that is legitimately received can be:

1) non-cash through r / s in the bank

2) in cash using cash register (synonyms for cash register, cash register, cash register)

3) in cash with the issuance of strict reporting forms (SRF) to individuals when providing services. At retail BSO cannot be issued.

You can independently develop forms and print them if there are no ready-made forms. It is impossible to print BSO on ordinary computers. Forms must be ordered from printers.

Accounting for BSO forms of documents made in a typographical way, according to their names, series and numbers, is kept in the book of registration of document forms. The sheets of such a book must be numbered, laced and signed by the head and chief accountant (accountant) of the organization ( individual entrepreneur), and also sealed (stamped). There is no BSO book form.

The BSO and the BSO accounting book do not need to be registered with the tax office.

4) in cash if UTII and issue a document (sales receipt) with a number of details

5) By plastic card (Visa, Mastercard, Maestro). You need a CCP when making a purchase, you knock out a check for the amount withdrawn from the card.

6) in cash without KKM and BSO: sale in the markets, showrooms, delivery and peddling trade, sale lottery tickets, newspapers and magazines, from tanks, etc.

After

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Introductory information

To practice entrepreneurial activity an individual needs to go through the state registration procedure and obtain a status. To do this, in tax office a set of documents is submitted at the place of residence. If everything is in order with the documents, then the tax authorities issue a certificate of registration as an individual entrepreneur. This document, in fact, means that the entry about the entrepreneur is made in a special state register - Does an individual entrepreneur, after receiving a certificate, visit the FIU to register there? Let's figure it out.

Registration in IP funds without employees

As you know, accounting for payers of contributions (including individual entrepreneurs) is carried out by two funds: the PFR and the FSS.

Registration with the FIU

The tax inspectorate independently transfers information about the new entrepreneur to its colleagues from the FIU. They, in turn, are obliged to register the entrepreneur and assign him Three days are allotted for this (paragraph 2, clause 1, article 11 federal law dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, hereinafter referred to as Law No. 167-FZ). As a result, the Pension Fund must send the entrepreneur a document on registration with the FIU as an insurer (paragraph 6, clause 1, article 11 of Law No. 167-FZ).

As you can see, a registered individual entrepreneur without employees should not submit any documents to the FIU. Registration is carried out without his participation (by exchanging information between the bodies of the Federal Tax Service and the PFR).

Registration in the FSS

As long as an individual entrepreneur does not have employees, he is not obliged to pay "for himself" insurance premiums for disability and maternity to the FSS of the Russian Federation (part 5 of article 14 of the Federal Law of July 24, 2009 No. 212-FZ "On insurance premiums"). Insurance premiums for insurance against accidents at work and occupational diseases "for themselves" are also not paid.

Only those individual entrepreneurs who have entered into an employment contract with an employee are subject to registration with the FSS (clause 3, part 1, article 2.3 of the Federal Law of December 29, 2006 No. 255-FZ “On mandatory in case of temporary disability and in connection with motherhood” , hereinafter - Law No. 255-FZ).

It turns out that you are not required to visit the FSS and register as an individual entrepreneur without employees. The only exception is the case when the individual entrepreneur wishes to receive benefits for temporary disability and maternity. In such a case, he may voluntarily have a relationship with the fund. To do this, the FSS at the place of residence must submit an appropriate application and a copy of an identity document (clause 12 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated February 25, 2014 No. 108n). However, we repeat that this is his right, not his duty.

Registration of an individual entrepreneur as an employer

If an individual entrepreneur has entered into an employment contract with at least one employee and began to pay remuneration to him, then you need to register with the Pension Fund and the Social Insurance Fund as an employer. Let us explain what actions should be taken by an individual entrepreneur who hired workers or entered into individual contract for the performance of work or the provision of services.

Registration with the FIU

In order to register with the FIU, an individual entrepreneur must, within 30 days from the date of the date, submit to the FIU at the place of residence ( section III Order, approved. Resolution of the Board of the Pension Fund of the Russian Federation No. 296p of October 13, 2008):

application for registration;
certificate of state registration as an individual entrepreneur;
documents proving identity and confirming registration at the place of residence;
certificate of registration with the tax authority;
documents confirming that the entrepreneur has employees (for example, an employment or civil law contract).

Registration in the FSS

When concluding an employment contract with an employee, the individual entrepreneur must register with the FSS as an insurer-employer for two types of insurance at once (clause 1.1 of the letter of the FSS of the Russian Federation dated 08.23.11 No. 14-03-11 / 08-9440):
. on compulsory social insurance in case of temporary disability and in connection with motherhood (clause 3, part 1, article 2.3 of Law No. 255-FZ);
.for compulsory social insurance against industrial accidents and occupational diseases (Article 6 of Federal Law No. 125-FZ dated July 24, 1998 “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”).

Simply put, an individual entrepreneur will be required to accrue and pay insurance premiums for employees not only for disability and maternity, but contributions “for injuries” (for more details on the types of contributions, see “Insurance contributions to extra-budgetary funds”).

For registration, it is required no later than 10 days from the date of conclusion of an employment contract with the first of the employees to submit to the FSS at the place of residence (clause 6 of the Procedure, approved by order of the Ministry of Health and Social Development of the Russian Federation dated 07.12.09 No. 959n):

application for registration;
identity document;
copies of hired workers or employment contracts concluded with employees (clause 14 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated 10.25.13 No. 574n).

Having received the documents, both funds must register the individual entrepreneur within 5 days and notify him of this.

What happens if you don't register?

The inspectors may regard the missed registration deadlines as a violation and hold the individual accountable. We have summarized the possible penalties in the table.

Responsibility for violation of terms of registration in funds

Violation	Responsibility
Violation of the 30-day deadline for registration with the FIU (clause 1, article 27 of Law No. 167-FZ, FIU letter No. КА-30-24/4871 dated 07.05.10)	Lateness for up to 90 days entails a fine of 5,000 rubles, violation of the registration period for more than 90 working days is punishable by a fine of 10,000 rubles.
Violation of the 10-day deadline for registration with the FSS (clause 1, article 19 of Law No. 125-FZ).	Being late for up to 90 days entails a fine of 5,000 rubles, more than 90 days - a fine of 10,000 rubles.
An individual entrepreneur who has concluded an employment contract with an employee carries out activities without registration as an insurer (paragraph 4, clause 1, article 19 of Law No. 125-FZ).	Recovery of a fine in the amount of 10% of the base for calculating insurance premiums “for injuries”, determined for the entire period of carrying out activities without said registration, but not less than 20 thousand rubles (paragraph 4, clause 1, article 19 of Law No. 125-FZ).
Violation of the registration period in the bodies of state extra-budgetary funds (Article 15.32 of the Code of Administrative Offenses of the Russian Federation).	Administrative fine in the amount of 500 to 1000 rubles.

We also note that in practice there have been cases when units of extra-budgetary funds refused to accept reports for employees with the argument that the individual entrepreneur was not registered as an employer. And this will entail penalties associated with reporting. Finally, the controllers from the funds may have questions about the exact moment the individual entrepreneur hired employees. Consequently, the risk of conducting various checks increases.

Helpful Findings

In addition, we propose to take into account the following conclusions:

An entrepreneur should register with the funds as an employer only after the conclusion of the first employment contract with the employee. Subsequently, when hiring new employees, it is not necessary to apply to the funds;
An individual entrepreneur should register with the FIU not only when concluding a labor contract, but also in the case of concluding a civil law contract for the performance of work or the provision of services (clause 22 of order No. 296p).
According to the judges, the funds do not have the right to refuse an individual entrepreneur to accept reports for employees due to the lack of registration as an insurer-employer (Decree of the Federal Antimonopoly Service of the Moscow District dated 10.29.13 No. A40-15112 / 13).

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