Registering as an individual entrepreneur is not difficult even for a person who first encountered such a need. To do this, it is enough to collect a standard package of documents and come to the tax service.
Specialists of the state body will accept a list of necessary papers, and through 5 business days an individual will receive the status of an individual entrepreneur.
However, registration does not yet give the entrepreneur the right to hire employees. To ensure the operation of the enterprise, you can not do without employees. For this reason, a person who decides to open his own business, which will function only if the labor force is hired, must prepare, the registration procedure will be lengthened.
To formalize employees, the entrepreneur will have to start cooperation with the pension fund and the social insurance fund.
The state lengthens the registration procedure in the presence of employees to guarantee the fulfillment of their rights. The procedure has a number of nuances that you need to know in advance.
The employer transfers a certain amount of money to the funds for each hired employee, this is the essence of the social package
Key points
The documents
Registration of an individual entrepreneur as an employer in the FSS and in other funds without providing the established package of documents is not carried out. Moreover, each institution requires its own set of papers.
So, in order to register with the Social Insurance Fund as an individual entrepreneur, you will need to provide:
- a copy of the TIN;
- extract from USRIP;
- a license, if the activity that the entrepreneur performs requires a license;
- a copy of the employee's passport;
- a copy of the employee's registration;
- a copy of the employer's passport;
- certificate of compulsory pension insurance;
- copy of OGRN;
- a copy of the employer's registration;
- an employment contract concluded with an employee;
- employment record of the hired person.
If a civil law contract is concluded with an employee, it must be registered only with the Pension Fund. Registration with the FSS is not carried out due to the fact that with this type of cooperation it is not required to pay contributions to the Social Insurance Fund.
In all other cases, the entrepreneur must register the employee in all necessary structures.
Entrepreneur must be registered in the funds in a timely manner. Penalties apply for non-compliance with the order. Their size depends on the number of days during which the business owner ignores the rules.
So, if a person has delayed registration for 1-90 days he will have to pay 5 000 rubles. If the period of non-compliance with the rule is longer 90 days, the fine will increase up to 10,000 rubles.
Registration
Having decided to hire the first employee, the entrepreneur must register with the funds as a payer of insurance premiums. The procedure must be performed once. It is not required to notify the funds about the hiring of new employees.
It should be remembered that if the employer dismisses all specialists, this will not relieve him of the obligation to report to the funds. You can interrupt the need only by deregistration.
Having concluded an agreement with an employee, the business owner is obliged to register with the Social Insurance Fund. The action is performed at the place of residence of the entrepreneur.
The law obliges a businessman to register for two types of compulsory insurance - for social, insurance in case of temporary disability and in connection with maternity and for insurance against industrial accidents and occupational diseases.
The procedure is given 30 days. If the entrepreneur does not have time to complete the action within the prescribed period, he will be fined. Operation lasts 3 days, after which the state body issues a notification with an individual code necessary for making further contributions.
Conditions for registering an individual entrepreneur as an employer in the FSS
The business owner has hired at least 1 employee, he must register with the Social Insurance Fund as an individual entrepreneur. Action must be completed within 30 days after the conclusion of the contract with the employee. The operation is performed on the basis of an application and upon presentation of the required list of documents.
According to the current legislation, an individual entrepreneur as an employer is obliged to pay insurance premiums:
- due to disability;
- on motherhood;
- for trauma.
To go through the registration procedure, you must contact the Social Insurance Fund, located at the place of residence of the entrepreneur.
The government agency must provide:
- application for registration;
- passport of a citizen of the Russian Federation;
- certificate confirming the procedure for passing state registration;
- certificate confirming tax registration;
- copies of work books of employees who carry out activities at the enterprise.
All copies of documents must be certified in the prescribed manner. If the entrepreneur decides to submit the originals to the state body, they will be certified by a specialist from the Social Insurance Fund.
The public authority is obliged to complete the registration procedure within 5 days from the moment of receiving a complete set of documentation. When the transaction is completed, the Social Security Fund is required to notify the business owner of the registration.
Required Extras
Status
Registration of an individual entrepreneur as an employer in the FSS will allow the business owner to hire employees to carry out activities in the organization. The basis for recognizing an entrepreneur as an employer is the conclusion of an employment contract or a civil law contract.
The current legislation obliges to submit an announcement to the FSS within 10 days from the moment the employee is hired. For this reason, it is advisable to collect the necessary list of documents in advance. Registration completed on time from 0 to 5 days.
The FSS can immediately provide the Notice to the entrepreneur. Upon receipt of the document, it is necessary to check for correctness of filling.
The paper contains the following information:
- registration code, which is assigned for making payments;
- the amount of insurance rates;
- subordination code of the insured;
- data of the FSS branch to which the entrepreneur is attached.
Business owners who want to hire workers are wondering if it is necessary to register with the FSS? To get an answer, you need to refer to the current legislation.
According to the provisions of regulatory legal acts, an entrepreneur who decides to hire employees to carry out activities in an organization is required to go through the registration procedure as an employer with the FSS.
You can't dodge the action. If the business owner fails to complete the transaction within the specified time, he will be fined in the amount of from 5,000-20,000 rubles. For this reason, action must be taken in a timely manner.
Reporting
FSS reporting must be submitted quarterly. Documentation in paper form must be submitted by the 20th day of the second calendar month following the reporting period.
For electronic documents, the deadline is extended. They can be sent up to the 25th.
In addition, by April 30, it is necessary to confirm the type of activity that the entrepreneur is engaged in. This is necessary to establish tariffs for accidents that may occur at work.
If the business owner does not report data to the FSS, the state body will set maximum tariffs
Timing
An individual entrepreneur as an employer needs to register with the FSS only if the enterprise has hired workers. The action is performed after the conclusion of 1 employment contract.
The term of registration in the fund is not set and depends on the time of the start of cooperation with the employee. The action is performed only once. When hiring a new employee, you do not need to re-apply to the FSS for registration.
Having concluded an agreement with an employee, the business owner is obliged within 10 days apply to the FSS. If the businessman does not have time to complete the action set by the deadline, a fine will be imposed on him. Its size depends on the time of delay and is from 5,000-20,000 rubles.
Penalties
If an entrepreneur ignores the deadlines, he must prepare in advance for the fact that the state will impose a fine. Its size starts from 5 000 rubles.
It should be remembered that the amount is not fixed. Its size may vary depending on the circumstances. So, if the business owner refuses to receive the registration of the fund within 90 days after hiring 1 employee, the penalty will be 5 000 rubles.
If the businessman ignores the rule more 90 days, the amount of the penalty will increase up to 10000 rubles.
This amount is not the maximum. Ignoring the order for a long time will be the reason for increasing the severity of the punishment.
An unscrupulous entrepreneur will have to pay 10% from the amount that he had to contribute as a contribution for hired workers. However, the penalty cannot be less than 20 000 rubles. Severe punishment is established in order to protect the rights of employees.
It is beneficial for the entrepreneur to pay the required amount in a timely manner than to pay a fine and contributions for employees performing activities at the enterprise later.
For this reason, it is important to register in a timely manner and start cooperation with the state body in the prescribed manner.
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