Steps after registration of IP - registration, registration in the FIU, FOMS, FSS. Sale of magazines Accountant Positioning IP in the FIU and FSS

The registration of IP to the FIU in 2019 will be held at the legislation amendments that touched the rules for calculating insurance premiums for a businessman, the calculation of various benefits, etc.

At the moment, a lot of IP are wondering: how is it right and what time do you need to register as an employer? With the opening of his case, the Fizliso as the employer should contact the Pension Fund and FSS.

IP as a subject of pension legal relations in 2019

The main innovation of 2019 in matters of pension insurance is to transfer the authority to monitor the calculation and payment of pension contributions to the jurisdiction of the Federal Tax Service. The transfer of authority of Article 34 of the Tax Code of the Russian Federation is regulated.

Due to these changes, IP status as a payer of insurance premiums has changed. In relations with the Pension Fund, he now plays the role of a tax agent that implements insurance payments as an employer.

It should be remembered that the IP in matters of pension insurance and relations with state social bodies has a dual position. As an individual, IP acts as a carrier of the right to retirement consideration for long service, that is, the payer of contributions to the Pension Fund. As an entrepreneur, IP performs since 2019 as an insurance agent, with all the consequences arising from here. A dual role stems from the possibility for IP to carry out both independent financial and labor activities and attract a hired work. Accordingly, the registration procedure of the IP in the PF will differ.

IP without workers in 2019 will be recorded automatically, according to the accounting of the FTS.

IP, acting as an employer, will be obliged to undergo a mandatory registration in the Pension Fund of the Russian Federation.

Documents for registration

PI when opening your business in the employment of hired workers becomes employers in PPF and FSS.

A businessman is assigned a registration code that should be specified in the preparation of a payment document for the payment of tax fees and contributions from employees for hiring.

By making the transfer of insurance premiums for themselves, the IP should indicate the number that was issued to him in the Pension Fund. IP in 2019 will have 2 numbers in this public institution:

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

In the insurance state organization, a businessman receives only one number as the employer.

There is no need to register in the funds and in the event that only GPC treaties are concluded.

When the IP must register as an employer in 2019

The entrepreneur must submit documents:

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

In the FIU since 2017, registration is canceled as an employer in a declarative manner. Now the foundation learns that you have become an employer, from the tax authority.

A businessman who hired workers at the opening of the case provides such documents to the FSS as:

• copy and script passport with accommodation address;
• statement of the established sample;
• copies of the GPD;
• copies of employees' labor books.

Based on these documents, the FSS registers the IP as an insurer.
1) there is a registration number and code of subordination;
2) the class of professional risk is determined;
3) Filled:
- notification of registration in the FSS of the Russian Federation;
- Notification of the amount of insurance premiums for compulsory social insurance against accidents.

Also, when opening the case, the IP should independently charge and pay the salary of the employees on hiring, to deduct the income tax from it, to make a contribution to the salaries of employees into the periods of time defined by the laws of the Russian Federation.

In addition, the IP must provide such documents to the inspection such as reports to employees in his organization. Upon completion of the reporting period, the IP must pass 2-NDFL declaration in the FTS, which is drawn up for employees.

Limit number of employees when registering in the FIU

The Russian law does not limit the number of employees in hiring in the IP. From the average number of employees depend on the organizational and legal form of the PI and the preferential conditions that IP can use. So, enterprises of the IP are divided into the following categories:

• micro-enterprises - when an entrepreneur employs 15 people maximum;
• small - if the IP employ no more than 100 people to hire;
• average - if the company employs 100-250 people.

When registering with the FIU in 2019, the businessman may lose the right to AVN or UNVD if he violated the established rules for doing business.

In particular, UCN and UTII cannot use businessmen who have medium enterprises. In 2019, IP may only have a micro or small enterprise.

Accrual of fines for non-compliance

If, when opening the case, the businessman violated the registration dates in the FSS, it will be fined:

• professional 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 Administrative Code.

Related records:

Related records not found.

Purses the registration of IP in the tax authority and it is time to move on. But where? Which way and in what order? In this article we describe the phased all the procedure that you need to fulfill. After you have taken the documents from the tax authority, all adventures begin only. We will have to spend some time so that such organs of the PF and FTS have no questions for you.

Dear reader! Our articles tell about typical ways to solve 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 the phone.

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It is impossible to ignore any state. Institution. Recall that for the registration of IP in the tax authority, it was necessary to provide the following package of documents:

1. Passport of a citizen of the Russian Federation.
2. Inn + copy /
3. Payment for payment of state duty.
4. Application for opening a business as an individual entrepreneur.
5. OKVED codes, (than you as an entrepreneur want to do).
6. Application for the application of a simplified taxation system.

It is worth viewing local orders and orders in the tax system. There are different kinds of relaxation when registering an IP with an agricultural direction, or what nor be other.

Social insurance fund, registration in which is necessary to obtain benefits and payment of hospital sheets, as well as maternity benefits. Registration is necessary for the SIP itself and for each hired employee separately. To register in this body will need the following package of documents:

1. Passport + copy.
2. Inn + copy.
3. OGRNIP + copy.
4. Extract from Egrip.
5. Registration certificate.

If there are employees, then for each employee the same package and plus a copy of the employment contract. In the Social Insurance Fund, you will list monthly contributions in the amount of 2.9% of the minimum welfare. And you yourself and every registered worker will have the right to receive the payment of the hospital sheet, maternity benefits, etc.

At the moment, in all IP registration bodies, it is possible to register, coming personally, using online services, by mail (sending a package of documents to the registration authority). With all procedures, documents must be assured notarially. With a personal visit to the registration bodies of notarization of documents, not required.

Medical insurance has passed under the wing of the FIU, and no additional registrations are not necessary. Every citizen of the Russian Federation receives a medical policy, independently visiting the office of any insurance company. For IP will need:

1. Passport.
2. Certificate of registration of OGRNIP.
3. Printing (if available).

You are issued a policy of compulsory health insurance, to start temporary, and after some time standing. Each employee independently registers the insurance company at its discretion.

It is necessary for free medical care in polyclinics, hospitals and government agencies, emergency medical care. Insurance company, citizens and IP have the right to change no more than once a year.

The PI does not have a special need to receive statistics codes, but if you do not want to stand in one place, but clearly intend to develop, it will be worthwhile to visit this body. Many IP banks require to provide an extract from Rosstat.

Grounds for registration of IP in the FIU

The next step will be a trip to the Pension Fund of the Russian Federation, and do not confuse with the Social Insurance Foundation, this is a separate organization and there too. Find out the address, the organization of the FIU at the place of registration of an individual entrepreneur.

The Pension Fund of the Russian Federation carries out accounting and supervision of all citizens. Contributions for pensions, maternal capital and all relying benefits. Conducts with financing future pensions. And much more from what our future depends.

Registration in the Pension Fund is in automatic mode, your data goes to the Pension Fund from the registering authority. You need to come to submit an application and providing documents.

Since IP is registered at the place of registration of the entrepreneur itself, then all the organs must be sought in their area. It is necessary to appear in the FIU no later than 5 working days after submitting an application for registration of IP. Since registration passes automatically, it will not work from responsibility.

Features of the passage of registration of IP without workers

One of the features of the registration of the IP is that we can apply USN. Simplified taxation system. This does not mean that taxes will not pay in general, but the payment is significantly reduced. To begin with, submission of the tax return. USN provides for payment only for a single income tax.

When registering IP without workers, the registration itself is simplified by the fact that all documents individual entrepreneur declared strictly for itself. And in this case, accounting, printing is not required. Reporting, surrendered annually until March 1 after the reporting period. Even if IP did not work and did not bring any profits. Without profit, zero reporting is surrendered.

So for comparison if there are workers in the IP, then in a 30-day business, the entrepreneur must necessarily register it in each reporting body. To keep accounting and reporting and printing will already be needed, to issue certificates, etc. An individual entrepreneur needs to be reported every month for himself and for each worker in each body, the FIU, FSS and the tax authority.

For this reason, many entrepreneurs choose individual entrepreneurship without workers, and if, subsequently, they take workers to work, they do not make them properly.

The inconvenience can also be, if the entrepreneur changed the place of registration, for example: he moved, in this case, it is removed from the metering and put it again. For re-registration, you will need a certificate with the Eagle. Notify the authorities about changing the place of residence are necessary for the next month. This item is applicable to lawyers, detectives, farmers, lawyers.

Documents for registration of the FIU without workers:

1. Passport of a citizen of the Russian Federation + a copy of pages of the main, registration.
2. Inn IP + copy.
3. Ogrip (certificate of registration issued by the tax authority).
4. Statistics codes Rosstat (provided by the information letter).
5. Extract from Egrip (Unified State Registration Body of Individual Entrepreneurs).
6. Notice of deciding on the application of a simplified taxation system.

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

In the event that the employer adopts employees, it is necessary to 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 to obtain a subsequent employee of the hospital sheets, upon receipt of disability, motherhood, pregnancy, etc.

Penalty for registration violation

With a violation of the timing of 5 days to register with an individual entrepreneur in the FIU, a fine is imposed on it, in the amount of: 10,000 rubles.

When changing registration, the removal and registration of registration will be assessed in 5,000 rubles, and if you be late for more than 3 months, I will have to pay 10,000 rubles.

If I have employees, the registration period for each employee is 30 days from the date of the contract.

Removing from registration

It doesn't matter for what reason it was decided to terminate entrepreneurial activities. Through this will have to personally. To do this, it is necessary to come to the registering authority and submit an application for the termination of entrepreneurship. The entry in the Eagip is made within 5 calendar days. The "Certificate of Termination of Entrepreneurship" is issued.

Next will have to go through all the instances in which the registration of the FSS, the FIU and other necessary and specialized and dreams of participation. The base for removal will be a certificate of termination of entrepreneurial activities.

When deregistration, you will have to pay all debts and fines. The entrepreneur remains a taxpayer, is simply exempt from paying special taxes and reporting.

If the deregistration was made to go to another taxation system, in this case the transition to another system, without removing from registration.

The registration process of the IP is completed by the tax authority of the following two documents:

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• Certificates of registration of an individual as an entrepreneur (OGRNIP);
• Extracts from the state register of individual entrepreneurs.

At this stage, many entrepreneurs have a question, what to do after the registration of IP?

• decide on and applying for appropriate terms established by the legislation of the Russian Federation;
• regain a pension fund;
• if there are hired workers, register with the FSS and in the FIU as an employer;
• receive a letter from state statistics;
• send a notice to the state control authorities if IP is engaged in special;
• to order ;
• in the bank if necessary;
• purchase and in the manner prescribed by the laws of the Russian Federation.

Choosing a tax regime and submitting a relevant application in the FTS

With existing tax regimes and the procedure for their use, it is advisable to get acquainted even before the start, or in the process of filing.

Currently, 5 types of tax regime are applied in the Russian Federation:

• general (application is not necessary, as it is applied automatically);
• USN (simplified taxation system). To go to this mode, the appropriate application and documents are submitted either along with the main package of documents when registering the IP, or within 30 days after the registration of IP;
• ESHN (Single Agricultural Tax). An application for the application of this mode is also submitted together with the main package of documents when registering the IP, or within 30 days after the registration of IP;
• ENVD (a single tax on imputed income). An application for the use of UNVD for different types of entrepreneurship is filed within 5 - 10 days from the beginning of the application of this mode;
• Patent (application is submitted within 10 working days before applying).

Registration in the PFR

The tax authority that carries out the registration of PI independently sends data for registration with the Pension Fund at the place of residence.

IP remains only to receive within 30 days "Notice of the registration of an individual in the territorial body of the Pension Fund of the Russian Federation at the place of residence." The notification is usually delivered to the postal address within 2 to 4 weeks.

If the notification has not been received, you must visit the FIU yourself and apply.

Why do you need a notice? It contains a registration number and details that will be required to pay IP contributions to the FIU. If necessary, this data can be promptly recognized by calling the telephone to the local pension fund or by visiting the department personally.

Getting a letter from Rosstat

Another item what to do after the registration of the IP is to receive a letter from the state statistical body. A letter from Rosstat with is notified, that is, it is not necessary to receive it, but very desirable. It contains information about various codes: OKPO, OKATO, OKTMO, OKOPF, OKFS, OKUGU. In everyday life, this data is not needed by an individual entrepreneur. Then in what cases there is a need for information of this kind, and why it is desirable to get these codes:

• when opening a current account, any bank will require a letter from Rosstat with statistical codes;
• upon receipt of various licenses, permits and coordination for special types of entrepreneurial activities, statistics codes will be required;
• Rosstat conducts selective observation and control of individual entrepreneurs. In case of contact with the sample, IP is obliged to provide the required statistical information about himself and its activities. Refusal to provide this information for any reason is the basis for attracting IP to administrative responsibility and imposing fines.

How to get statistics codes?

1. Personally contact Rosstat at the place of residence and submit a statement. For two days, an appropriate letter will be issued with statistical codes.
2. Learn data via the Internet on the website of the Federal State Statistics Service. To do this, enter your region, then the Inn or OGRNIP. Information with statistics codes can be printed. Actings after registration for IP employers

Registration in the FSS for IP employers

If IP is an employer, he must pay insurance premiums to the social insurance fund for its hired workers.

This article talks about typical ways to solve legal issues, but each case is individual. If you want to know how to solve your problem - contact our consultant completely free!

The registration of IP in FSS as an employer is made within 10 days after the signing of the first employment contract.

To do this, sue in the FSS:

• passport of an individual entrepreneur (pages with photography and registration);
• certificate of state registration of an individual as an individual entrepreneur;
• certificate of registration with the tax authority (INN);
• extract from Jerip;
• the workbook of the first employed employee, if the employee is accepted part-time without registration of the employment record, then the employment contract;
• statement for registration

REGISTRATION IP as an employer in the FSS and the notification of it is carried out within 5 working days.

Registration in the PFR

The payment of insurance premiums of SP in the FIU for themselves and for hired workers in 2020 is mandatory. After submitting documents for registration in the FIU as an employer, registration notice will come after 3 days later.

It should be noted that the reporting of the IP in the FIU is only in the event that it is an employer, that is, in his staff there is at least one employee. If IP does not have employees and pays contributions to the FIU only for themselves, the reporting is not required. Documents for registration in the FIU as an employer:

• application for registration in the territorial body of the Pension Fund of the Russian Federation of the Insured, paying to individuals;
• a copy of the order for admission to the work of the first employee;
• a copy of the employment contract with the first employee;
• original and a copy of the registration certificate of the IP;
• extract from Jerip;
• Inn IP (original and copy);
• passport IP (original and photocopy).

Notification of Rospotrebnadzor

In case IP deals with one of the activities of the activities listed in 1.1, Article 8 of the Federal Law No. 249 dated December 26, 2008 (for example, the provision of household services, services in the field of catering, hotel business, etc.), That should notify Rospotrebnadzor on the actual place of provision of services on the start of its activities even before profit. This can be done via the Internet using a special online service, or, by visiting the separation yourself.

It is not a prerequisite for carrying out activities, but at will, you can order it and use it.

Thus, the main points, what to do after the registration of IP are the choice of tax regime and submitting an appropriate application to the tax authority, registration in the FIU as an individual entrepreneur, registration of IP as an employer in the FSS and in the FIU, if there are employees, Getting a letter with statistical codes. After that, you can search for printing, the acquisition and registration of the CCT, the opening of the current account in the bank. In case of violation of the deadlines or the procedure for the commitment of the above actions, IP may be attracted to administrative responsibility, which entails the application of sanctions and the imposition of fines.

Economic activities An individual can carry out a registering as an entrepreneur. At the same time, registration is taken into account in the IFNS at its place of registration. By carrying out it in accordance with the law, he must pay not only mandatory payments to the budget (taxes), but also to deduct extrabudgetary funds.

As a general rule, when registering as an IP, the Federal Tax Service Federal District sends information about the entrepreneur to extrabudgetary funds, where the corresponding numbers are assigned to it within three days.

These institutions should send an IP notification in writing. In the event that they have not received, it is advisable to contact the entrepreneur to address their registration data on their own.

IP without workers

Entrepreneurs who independently carry out their own type of activity should pay for themselves, in accordance with the law, fixed contributions calculated on the existing minimum wage and certain rates in the FIU and the FOMS, and also submit a report in these institutions once a year.

For them, it is enough when making information in the initial assignment of rooms in extrabudgetary funds. IP in its place of residence receives notifications containing all the necessary information to make payments and submit a report.

It is no longer necessary to submit additional data anywhere, unlike the situation, if IP has executed staff.

It should be noted that the fixed contributions of the PP for themselves are set by officials for the next year, respectively, their value may vary. Therefore, you should track the amount of these payments annually.

IP with workers

It is very different about entrepreneurs who attract additional workers to get the profit, regardless of the labor contract or in a civil law agreement. For them, registration of IP is required as an employer in the FIR, FOMS, FSS.

This is due to the fact that the entrepreneur must pay contributions and report not only for itself, but also for its employees. For each of them, a special order was installed, which differs significantly from the other.

Therefore, the entrepreneur in certain times directed the list of documents provided for by law. Registration is carried out by the FIU and FSS, while the Pension Fund automatically performs registration in the FOMS. Currently, the insurance policy is currently not required for employees - they are carried out in any of their favorite companies.

Registration of IP in the FIU

On a thirty-day period from the date of registration of the first employment contract or civil-legal contract with an employee, IP must be registered as an employer at its place of residence in the FIU. For entrepreneurs who operate in other regions other than the registration site, this provision must be taken into account.

Documents for registration of IP in the FIU:

• An application for registration in the Fund is currently being filled on the basis of the data submitted and printed by the staff of the FIU.
• Passport of the entrepreneur - to confirm his personality and place of residence.
• Snaps of an individual who registered as an IP.
• (if there).
• A copy of the work contract concluded with the employee (civil-legal contract).

In some cases, depending on the region, the FIU may also be asked to provide the notice of Rosstat on the assignment of statistical codes to the entrepreneur, an extract from the Eagle with the date of registration of no more than 1 month. In addition, if the form represents a different person on behalf of the IP, then you need to submit a notarized power of attorney to the Foundation.

In the five-day period, the FIU sends a letter to the entrepreneur with a registration number assigned to him.

When drawing up payment orders for contributions, as well as delivery of quarterly and annual reports, IP must remember that if it is reported and paying payments for itself, he needs to use the initial registration number. The submission of all information and payment of deductions to the funds on its employees is made with the registration number as an employer.

Registration of IP in FSS

FSS carries out insurance for disability, motherhood and from accidents, therefore, it is necessary to register for all of them. As an employer in the FSS takes place within 10 days from the date of drawing up with a contract of a contract, civil law contract.

Documents for registration of IP in FSS:

• Application for registration.
• Passport of the entrepreneur - to confirm his personality and place of residence.
• Certificate of setting in the IFTS.
• Certificate of registration of IP (EGRIP).
• A copy of the license (if any).
• Copies of labor contracts and civil law contracts - as evidence of workers.

After the adoption of this list, the FSS forms is registered and sends a notification with the number assigned to it, which is later indicated by an entrepreneur in all payments and reports. Also, the Foundation should send an IP letter, which indicates the size of the rate on the contribution of social insurance on injury.

If information is filed by a trustee, a notarized power of attorney should be presented to it.

Voluntary registration in the funds

The composition of mandatory contributions that IP pay for themselves is not a contribution to the FSS in disability and due to motherhood. In this regard, this social insurance does not apply to the entrepreneur, and it cannot receive a paid sick leave.

The legislation provides for voluntary registration of SP in FSS for the purpose of payment of the period of its temporary disability. The main condition in this case is the transfer of an entrepreneur into this month of the monthly payment, calculated on the basis of the minimum wage and the FSS rates of 2.9%, and submit annual reporting.

For voluntary registration in the FSS it is necessary to submit:

• Application for registration with the Mandatory Social Insurance Program in case of temporary disability and motherhood.
• Passport of the entrepreneur to confirm the person and address.
• Certificate of registration as an IP (Jerip).
• Copy of a license (if any).

Responsibility for the lack of registration in the funds

If the registration of an individual entrepreneur as an employer in the FSS and PFR will be carried out with a violation of the established deadlines, it faces administrative responsibility, which depends on the period of violation. The delay in the filing of information up to 90 days threatens the entrepreneur with a fine of 5000 r., And over this time, the IP will have to pay 10,000 p.

In addition, the FIU and the FSS may refuse to receive reports if the entrepreneur does not consist of accounting as an employer, until its registration. In this regard, there will also be a violation of the deadlines for the submission of relevant reports to extrabudgetary funds, for which penalties can also be imposed.

When registering IP or LLC in 2018, the tax inspectorate itself sends data about you into extrabudgetary funds: IP to the Pension Fund (FFR) and FFOMS, about the organization - in the FFOM and FSS. Thus, in insurance funds you are automatically registered as an individual entrepreneur or organization. By mail, then receive a notice of this with the registration number.

But if you plan to hire workers or have already hired, then ooo it is necessary to register once again in the FIU + also in the FSS, but already independently as an employer, and for IP only in the FSS.

Thus, if you have entered into an employee of a labor, author or civil contract (contract contract, one-time work, etc.), the subject of which is the performance of work and the provision of services, then must be registered as an employer:

1) In the FFR - within 30 days from the date of signing the first such agreement.

2) In FS. - within 10 days from the date of signing the first such agreement.

For violation of the established period, a fine is facing 5,000 rubles.

For a time limit of more than 90 days - 10,000 rubles.

Required documents for an individual entrepreneur

Required documents (originals and copies):

1. Application for registration as an employer:

   Voluntary registration in FSS

   Also, the IP can take registered in the FSS for himself to receive manuals in connection with motherhood and temporary disability. At the same time, the contribution from July 2017 is 2714 rubles. per year (minimum wage 7800 rub. * 2.9% * 12 months).

   Reporting for these contributions is currently canceled.

   Required documents for registration:

   Application for voluntary registration in the FSS on the OSS program in case of temporary disability and due to motherhood ()

   Passport (Copy) and Inn (Copy)

   Certificate of state registration of IP (copy)

   A copy of the license (in the implementation of certain types of activity)