Good day! Today I decided to write an article for entrepreneurs who hire employees.

Registration of an individual entrepreneur in the FIU without employees

If you have registered your individual entrepreneur and you have no employees, then you have absolutely nothing to worry about, since the tax inspectorate will transfer all the information about you as to the FIU and you can work calmly.

The situation has been simplified for a long time, I remember there was a time when I was still registering my IP in 2003, I had to go to the FIU on my own, stand in line there and get registered.

Now you simply and there are no more questions for you, pay fixed contributions to individual entrepreneurs on time, submit reports and pay taxes. More and more from you, no one is demanding anything.

A completely different situation is when an entrepreneur wants to hire employees. It's not so easy here.

How to register an employer's sole proprietorship

If you hired an employee, then you need to:

• Register with the FIU as an employer;
• Register with the FSS.

Before that, I already wrote an article. So you can read about this in the mentioned article, and it remains for us to sort out the question of how an individual entrepreneur registers with the FIU as an employer.

Registration of an individual entrepreneur in the FIU

The first thing you should know is that an individual entrepreneur must register with the FIU as an employer within 30 days after an employment contract was concluded with an employee.

An entrepreneur must register as an employer with the Pension Fund of Russia (Pension Fund of Russia) at the place of his permanent registration, that is, at the place of residence in the city where the individual entrepreneur was registered with the tax office.

In order to register with the FIU as an employer, an individual entrepreneur must prepare and submit a set of documents.

Documents for registering an individual entrepreneur as an employer in the FIU

1. Application for registration of an individual entrepreneur with the FIU as an employer: download the form, download the procedure for filling out the application;
2. OGRNIP certificate (original and photocopy);
3. Certificate of TIN of the entrepreneur (original and photocopy);
4. A photocopy of the entrepreneur's passport and the original;

An entrepreneur registers as an employer in the FIU only once.

I draw your attention to the fact that if you fire an employee, you will still be listed as an employer and you will have to constantly submit reports to the FIU, so if you fired all employees, you must definitely deregister the FIU as an employer.

If you do not register as an employer on time, then you will face a rather substantial fine. Also, the entrepreneur will be fined in case of late submission of reports to the FIU.

Also, becoming an employer, you will be required to submit an additional SSC report (). In case of late submission of reports, you will also be soldered a fine.

In general, neither the tax authorities, nor the FIU, nor the FSS are stingy with fines, so this should be monitored constantly.

That, in general, is all that I wanted to tell about setting up an individual entrepreneur in the FIU as an employer.

Currently, many entrepreneurs use this online accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

Procedure state registration An individual entrepreneur or LLC has now become even easier, if you have not registered your business yet, prepare registration documents for free without leaving your home through a verified by me online service: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

If you still have questions, you can ask them in the comments to the article or in my group social network IN CONTACT WITH "

Sometimes it becomes difficult for an entrepreneur to cope with the affairs of the enterprise alone, and he understands that for further development he cannot do without assistants. According to the current legislation, an individual entrepreneur (IP) has the right to hire required staff and act as an individual entrepreneur.

Before an employee begins to work, an individual entrepreneur is obliged to conclude an employment or civil law contract (GPA) with him. If a one-time performance of some type of work with a time limit is required (repair of premises, advertising, organization of events, development software), then it is enough to conclude the GPA. An employment contract is concluded when permanent employees are required.

Registration of an employee takes place in several stages:

1. Provision by the employee required documents(passport, insurance certificate, work book, job application).
2. Conclusion employment contract(Article 57 of the Labor Code of the Russian Federation). The employer indicates official duties employee, conditions of remuneration and rest. The first copy is provided to the employee, the second is kept by the employer.
3. Issuance of an order for employment (Article 68 of the Labor Code of the Russian Federation) and filling out a personal file (personal card in the T-2 form) of an employee.
4. Then, a job entry is made in the work book.

If the company has internal regulations (non-disclosure agreement trade secret, instructions on labor protection), then the employee is obliged to familiarize themselves with them against signature.

After registration, the employee can begin his duties. From this moment on, the individual entrepreneur is an employer and must register with the Social Insurance Fund and the Pension Fund (FSS and PFR). Also, an individual entrepreneur is obliged to submit reports for their employees to funds and tax authorities.

Registration of an individual entrepreneur as an employer

To register with the FSS, the entrepreneur must provide, within 10 days from the date of hiring the first employee, the following documents:

• A copy of the certificate of registration with the tax office;
• A copy of the certificate of registration of an individual as an individual entrepreneur;
• Copies of labor or civil contracts with employees;
• Copies of work books;
• An application in the prescribed form (a template can be obtained at the FSS office or on the FSS website).

The FSS, in turn, will issue to the employer a notice of registration (indicating the assigned policyholder number) as an employer and a notice of the amount of insurance premiums.

To register with the PFR within 30 days, the same documents are submitted as in the FSS, only the application form in this case is taken at the PFR department. After registration, the individual entrepreneur is issued a notice of registration (indicating the contribution rates) as an insurer and is assigned an employer number.

Contributions are paid monthly for the previous month from the 1st to the 15th day of the month. For example, for January you need to pay from the 1st to the 15th of February.

In case of violation of the terms of registration in extra-budgetary funds, the employer is threatened with the accrual of penalties from 5,000 to 20,000 rubles.

IP employer and taxes

Having received the status of an employer, an individual entrepreneur has an obligation to report for his employees in tax office. In other words, he becomes an income tax agent. individuals(personal income tax).

At the moment, there is a rate of 13% of the income received. Every month, the individual entrepreneur withholds 13% of the employee's income and pays this amount to the tax authority.

It turns out that if the employee's salary is 10,000 rubles, then the individual entrepreneur withholds and pays 1,300 rubles to the tax authority, and 8,700 rubles. issued to the employee. In fact, the individual entrepreneur acts as an intermediary, and the employee pays the tax amount.

IP employer and reporting

Having paid tax and contributions, the entrepreneur must account for his employees. The PFR and the FSS report quarterly, and the tax authority once a year.

The FIU is provided with reports in the RSV-1 form no later than the 15th day of the second month following the expired quarter.

In the FSS, reporting is submitted no later than the 15th day of the month following the expired quarter.

The tax authority is waiting for information from the entrepreneur about average headcount(until January 20 of each year for the previous year) and reporting on 2- personal income tax (income statement) for each employee (until April 1 of the year following the reporting period).

Penalties are provided for violation of reporting deadlines.

On the one hand, the entrepreneur simplifies his work by hiring assistants. On the other hand, now the individual entrepreneur must take care of the timing of payment of contributions and taxes for employees, while submitting reports to the Pension Fund, the Social Insurance Fund and the tax office in due time. You can hire an accountant or install a special accounting program, but only the individual entrepreneur bears responsibility and risk.

It would seem that every year legislators simplify this heavy burden ( electronic reporting, development of special programs to simplify calculations), but there are still a lot of requirements and obligations for doing business, non-compliance with which leads to legal liability.

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IP as an employer updated: September 5, 2016 by: All for IP

The maximum time that must be met to submit this application to the FSS is thirty days:

From the date of conclusion of the contract with the first employee;

From the date of conclusion of the relevant civil law contract.

The application is sent to the FSS on paper or in the form electronic document.

According to paragraph 11 of the Procedure, individual entrepreneurs who have entered into an employment contract, in addition to the application, submit:

A copy of the IP passport;

Copies of work books or labor contracts(at the choice of IP).

Entrepreneurs who have entered into a civil law contract, together with the application, submit:

A copy of the IP passport;

A copy of the relevant agreement.

If the above documents are submitted not by the individual entrepreneur personally, but by his representative, then a power of attorney or other document confirming the right to submit documents on behalf of the entrepreneur should be attached to them.

The FSS after 3 working days is obliged to:

Assign a number and code to the policyholder;

Enter information in the register of insurers;

Issue a notice of registration as an insurer;

Define class occupational risk and notify the amount of insurance premiums;

Send the policyholder a notification of the registration actions carried out, as well as information on the amount of contributions.

According to Labor Code, an individual entrepreneur has the right to hire employees and this process is not much different from the employer of organizations. However, Chapter 48 of the Labor Code of the Russian Federation describes the characteristics of the work of workers whose activities are related to individual entrepreneurs.

By law, every employer must officially employ employees. Within three days after the employee has started work, the employer is obliged to formalize their relationship with an employment contract and make an entry in work book.

If the entrepreneur violates the requirements of the law, then he is liable:

Administrative - a fine of up to 50 thousand rubles or freezing of activities for up to 90 days;

Tax - a fine from the inspection services, depending on the severity of the violation;

Criminal - a fine of up to 200 thousand rubles or imprisonment for up to 2 years.

In order to hire an employee, you must:

Conclude an employment or civil law contract;

Design personnel documents;

Register with the Social Insurance Fund (FSS).

The civil law contract facilitates the process of employment for individual entrepreneur. In this case, the contract is concluded for the performance of a specific amount of work or the provision of a service and does not require registration with the FSS.

Also, regardless of what kind of employment agreement was concluded, the employer must register with the Pension Fund within 30 days from the date of registration of the first employee.

Step by step registration of an employee

In order for the employer to be able to register an employee, he must provide the following package of documents:

• Employment book (if not available, issue it yourself);

• The documents military registration;

  Documents confirming the qualifications of the employee (diploma of higher or incomplete higher education).

Consider the step-by-step registration of an employee in accordance with the Labor Code of the Russian Federation:

1. The employee must write an application for employment in accordance with the staffing table.

2. According to article 57 of the Labor Code of the Russian Federation, the employer draws up in 2 copies. One copy remains with the entrepreneur, the other is given to the employee. The contract must include the following information:

Full name of the employee and employer;

Details of the organization;

Passport data of the employee;

Schedule;

Information about wages and prizes;

labor obligations;

Date and signature.

3. The employer acquaints the new employee with his activities and the available local acts: job description, regulations on labor protection, rules of internal work schedule and etc..

4. The entrepreneur draws up according to unified form T-1..

5. The employer creates an employee's personal card.

6. The head makes an entry in the work book within a week from the date of conclusion of the employment contract.

Employee and per employee benefits

Article 136 of the Labor Code of the Russian Federation provides that an entrepreneur is obliged to pay wages to an employee every half a month. The terms and procedure for payments are established by the employment contract. When calculating salaries, it is necessary to maintain personnel records and a time sheet. Late payment imposes administrative or material liability on the employer.

An employee registered under an employment contract has the right to annual paid leave and sick leave. In turn, the employer must deduct personal income tax from the salary once a month and transfer it to the budget. It is 13% and is transferred to the tax office no later than two days after the salary is calculated.

An entrepreneur who has attracted a certain number of employees becomes an employer, which means that he must transfer the contributions established by law. Insurance premiums must be paid by the 15th of each month. The contribution rate is 30% of the employee's salary, where 22% in the PFR, 5.1% in the MHIF and 2.9% in the FSS.

When concluding a civil law contract, the employer is not required to pay funds to the FSS, but transfers are allowed if desired.

Entrepreneur reporting by employee

With employees, the entrepreneur increases the number of reports that should be submitted to various authorities. Accordingly, it is important for the employer to know where, when and what reports must be submitted.

Reports on employees are submitted in three instances:

Tax authority;

Pension Fund;

Social Insurance Fund.

The following reports must be submitted to the IRS:

Information about the average number of employees - the data is submitted once a year. They must be submitted by January 20 of the following year. For example, a report for 2017 must be submitted by January 20, 2018. Information is needed in order for the tax office to control the number of employees when calculating taxes and imposing special tax regimes.

Help 2-NDFL - a report is provided once a year until April 1 for each employee. The certificate displays information about the employee's income, due deductions and income tax withheld for the past year. If the staff of an individual entrepreneur is more than 25 people, the report is submitted electronically.

Help 6-NDFL - is rented quarterly until the 1st day of the next quarter. The certificate must be submitted on time. For delay, in addition to a fine, the tax authority has the right to block the current account.

Calculation of insurance premiums - shall be submitted quarterly by the 30th day of the next quarter.

Two reports must be submitted to the Pension Fund:

Information about the insurance experience - shall be submitted once a year at the end of the year. The report must be submitted by March 1 of the following year.
SZV-M - a report must be submitted monthly by the 15th day of the next month. The document contains information about the employer and employees. For employees, the following information should be available: full name, SNILS and TIN.

Social Insurance Fund:

4 FSS - the report is submitted once a quarter by the employer who pays contributions for accidents. The report is needed so that the employer can return part of the funds paid. Information must be submitted by the 25th of the next quarter.

Registration of a part-time employee

The algorithm for hiring a part-time employee is practically the same as hiring a full-time employee. But there are several nuances:

1. Accept the application. In the application for employment, the employee indicates the desired position and the size of the rate.

2. Acquaintance with local acts under the signature.

3. The conclusion of an employment contract, where special attention is paid to the points on working hours and the size of the rate.

4. Issuance of an order, which must contain information that the employee has been hired part-time.

5. Entry in the work book. Rate information is not provided.

When concluding an employment contract, you should calculate the number of hours for part rate. You must specify the number of hours worked per day, week or month. This information is needed in order to correctly calculate wages. At the same time, it is recommended to indicate the full-time salary in the employment contract, but it should be clarified that the employee was hired part-time and the salary is a smaller amount.

The law of the Russian Federation establishes a minimum wage. But, working part-time, the employee may receive less than this amount. Clarification in the employment contract will help to avoid problems with labor inspectorate and explain why the payment is less than the minimum.

Most often, workers get a part-time job, having a main job. In this case, the work book remains in the main place and no records of part-time work are recorded.

Making a temporary worker

In the course of work, situations arise when an employee goes to maternity leave or draws up a long-term sick leave. The employer is forced to attract an additional person to carry out labor duties, a temporarily absent employee.

An entrepreneur can resort to several options.

Transfer duties to another employee working for him.

In this case, an additional agreement is concluded and an order is issued. Documents should include information about additional job responsibilities and changes in wages. Apart from their labor functions, the employee is obliged to fulfill the assigned additional duties.

Transfer of an employee to a temporarily vacant position. Previous duties are completely removed from the employee and new ones are assigned. You can stay in positions in connection with the transfer for no more than a year. The entry in the work book is not entered. As soon as the absent employee returns, the replacement employee moves to his position. To carry out the transfer, the employer draws up an additional agreement to the employment contract.

Conclusion of a fixed-term contract.

Can replace an absent worker new employee with which it is concluded. The contract is drawn up in the same way as an open-ended one, but a clarification is prescribed that the employee is hired to replace a temporarily absent employee. If the date of return of the employee is known, it is possible to limit the work of the new employee to specific terms.

Entrepreneur in private practice or any other legal labor activity, can work for himself and at the same time provide jobs under an employment contract.

In order to start a business, in accordance with the law, the future individual entrepreneur must submit the following package of documents to the INFS at the place of registration of his private activity or practice:

• original and copy of an identity document - passport;
• original and copy identification code taxpayer;
• an application for state registration of an individual entrepreneur written in the appropriate form;
• an application written in the appropriate form for the transition to a simplified taxation system (STS);
• receipt after paying the state fee.

The documents will be checked and the certificate will be issued within 5 working days. Then it is necessary to register an individual entrepreneur with the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund.

Registration of an individual entrepreneur in 2019 as an employer who plans to hire employees under an employment contract causes a double process:

1. Registration of an individual entrepreneur as a taxpayer - MHIF, PFR, FSS and Rosstat.
2. Making an individual entrepreneur as an employer because in this case the entrepreneur will pay mandatory payments not only for himself, but also for employees.

According to established legislation, within 10 days after the conclusion of a civil law contract with employees, the individual entrepreneur is obliged to register as an employer. The entrepreneur must register with the FIU as a worker within a month from the date of conclusion of an employment contract with employees.

Otherwise, the lack of registration in the relevant activity is punishable by financial penalties from 5,000 to 10,000 rubles. for each of the funds where the employer is not registered.

At the same time, it does not matter at all under which of the contracts the employee works for you - labor or contract (civil law).

Enough to imagine registration documents once, when hiring the first person, and all subsequent ones do not need this procedure.

If you then dismiss all your employees, you will either have to deregister or continue to draw up appropriate reports to the funds on a quarterly basis. Previously released electronic signature must be restarted after registration with the PFR and the MHIF as an employer.

Registration in the FIU

When hiring employees, territorial body The pension fund will have to re-register. Application must be submitted within 30 calendar days from the date of conclusion of the contract with the employee.

Attached to this application are certified copies of the following documents:

• certificate of state registration as an individual entrepreneur - OGRNIP;
• certificate of registration with the tax office - TIN;
• license to operate specific type activities - if any;
• passport or other identity card;
• the contract concluded with the employee - only when hiring the first employee, and then not necessary.

The territorial body of the PFR will issue you in three days. Then, at the actual place of registration, a notification will be sent that the registration was successful. The document will indicate your IP number as an employer, with which you will pay the corresponding mandatory contributions.

For violation of the deadlines for submitting a package of documents, a material penalty in the amount of 5,000 rubles is applied. If the violation lasted more than 90 calendar days, the fine is increased to 10,000 rubles.

Registration in the FOMS

The employer is also required to re-register with the Compulsory Medical Insurance Fund. But this happens without the participation of the entrepreneur, because after registration with the FIU, documents are submitted to the MHIF and everything happens almost automatically. The procedure is carried out on the basis of the information submitted by you to the previous fund.

Registration in the FSS

Registration must take place in the territorial body of the FSS at the place of residence of the individual entrepreneur, but for two types of OSS (compulsory social insurance):

1. OSS with temporary disability due to motherhood.
2. Environmental protection in case of accidents and occupational diseases related to the work of the employee.

It is also necessary to register within 30 calendar days after the conclusion of the contract, if it contains clauses on the payment of insurance premiums. The application is submitted to the territorial office of the FSS at the place of residence on one of the forms:

1. From Appendix No. 2 of the Administrative Regulations, approved by Order of the Ministry of Transport and Trade No. 574 - when drawing up an employment contract.
2. From Appendix No. 2 of the Administrative Regulations approved by Order of the Ministry of Transport and Communications No. 575 - when drawing up a civil law contract.

If in any of the contracts there is no clause on insurance compensation, the FSS does not need to be issued.

Copies of the following documents are attached to the application:

• OGRNIP;
• work book of the first employee;
• a certificate from a financial institution on opening an account;
• IP passport.

Registration is processed within 3 business days. The notification comes after registration with the number for payment of the corresponding mandatory payment. Penalties for late submission of documents are exactly the same as in the case of the FIU.

If you make out in off-budget fund, then you can be fined 500 or 1,000 rubles.

If you have deregistered, and then re-hire employees, you will have to apply for a new one.

AT this moment the government is considering some forms and deadlines for submitting documents when registering individual entrepreneurs with the FSS, PFR and MHIF. Therefore, keep a close eye on changes in this area. Perhaps things get more complicated or easier. But in any case, registration is now mandatory and occurs according to the schemes described above. For ignoring, a rather large financial penalty is due, which only increases with the duration of the missed time.

Important: as reported by the regional offices, starting this year, the Pension Fund draws up only citizens who, of their own free will, have entered into legal relations with another individual or legal entity on compulsory pension insurance. Including the payment of mandatory insurance contributions to the funded pension. That is, the PFR does not register employers on its own, but does this on the basis of data received from the tax inspectorate.