NEW ORDER

E.A. Sharonova,
leading expert

Previously, when an entrepreneur worked alone, he did not report to the Pension Fund of Russia and the Social Insurance Fund at all. But as soon as an individual entrepreneur hired workers, he had to separately register with the Pension Fund and the Social Insurance Fund as an employer, pay insurance premiums for employees and submit reports. This was the case until 2017. But due to the transfer of contributions to tax authorities, the procedure for registering an individual entrepreneur as an employer has changed. Everything has become simpler and more confusing at the same time.

Individual entrepreneur hired workers: where to register and what to submit

There is no need to declare your employer status to either the Pension Fund or the Federal Tax Service

Thanks to the amendments made to the Law on Pension Insurance, the rule that an individual entrepreneur is required to submit an application and register with the Pension Fund of Russia as an employer when concluding employment contracts with employees or GPA with individuals has disappeared. Now the Law only says that individual entrepreneurs are automatically registered with the territorial body of the Pension Fund of the Russian Federation within a period not exceeding 3 working days from the date of submission to the Pension Fund of the Russian Federation by tax authorities of the information contained in USRIP clause 1 art. 11 of the Law of December 15, 2001 No. 167-FZ. This only happens when an individual is initially registered as an entrepreneur with the Pension Fund of Russia.

But maybe the individual entrepreneur should then register as an employer with the tax authority? Indeed, from this year, employers must transfer contributions for employees to the Federal Tax Service. It turns out not either. A separate application for registration as a payer of insurance premiums must be submitted only by individuals (both ordinary citizens and individual entrepreneurs) who have entered into contracts with so-called self-employed persons (nannies, tutors, etc.) and pay them income s clause 7.2 art. 83 Tax Code of the Russian Federation; Appendix No. 3 to the Order of the Federal Tax Service dated January 10, 2017 No. ММВ-7-14/4@; Federal Tax Service website. And an individual entrepreneur submits an application to the tax authority only once, when he initially registers as an entrepreneur I clause 2 art. 84 Tax Code of the Russian Federation.

Attention

Calculation of contributions must be submitted to the Federal Tax Service no later than the 30th day of the month following the reporting (calculation) period m clause 7 art. 431 Tax Code of the Russian Federation.

The Federal Tax Service has already issued an official clarification that from January 1, 2017, registration of individual entrepreneurs as insurers in the application form is not provided e Letter of the Federal Tax Service dated January 31, 2017 No. BS-4-11/1628@.

And the Pension Fund of Russia posted a message on its website that from this year, entrepreneurs who make payments to individuals do not need to contact Pension Fund branches for registration and deregistration A PFR website.

When and how to report to the Federal Tax Service

Since the entrepreneur is not separately registered with the Federal Tax Service as a payer of insurance premiums, then it turns out that the only document indicating that the individual entrepreneur has hired employees is the payment of insurance premiums? And until he presents it, is it considered that the individual entrepreneur has no employees? If this is so, another question arises: what to do with reporting when an individual entrepreneur fires all employees? We contacted the Federal Tax Service for clarification.

Submitting calculations for insurance premiums of individual entrepreneurs when hiring and dismissing employees

The obligation to submit calculations for insurance premiums arises only for payers making payments in favor of individuals and heads of peasant (farmer) farms V clause 7 art. 431, paragraph 3 of Art. 432 Tax Code of the Russian Federation.

Therefore, if an individual entrepreneur did not make payments to individuals during the reporting (calculation) period, then he does not have the obligation to submit reports on insurance premiums.

If an individual entrepreneur has concluded employment contracts with employees or civil contracts with individuals and makes payments to them, then he must submit a calculation of insurance premiums for the reporting (settlement) period in which such contracts were concluded.

If during the year an individual entrepreneur fired employees (terminated GPA contracts), then he remains obligated to submit a calculation of contributions until the end of the billing period (calendar year).

If an individual entrepreneur fired employees at the end of the previous billing period and did not enter into new employment contracts in the new billing period, then he does not have the obligation to submit a calculation of contributions in the new billing period.

If an individual entrepreneur has employment contracts with employees, but he temporarily does not conduct business and does not make payments to employees during the year, then the individual entrepreneur must submit a zero calculation for insurance premiums. This position was confirmed by the Ministry of Finance m Letter of the Ministry of Finance dated March 24, 2017 No. 03-15-07/17273.

The information contained in the calculation of insurance premiums will be sent by the Federal Tax Service to the Pension Fund in accordance with the Agreement on information interaction between the Federal Tax Service and Pension Fund Art. 11.1 of the Law of 01.04.96 No. 27-FZ (hereinafter referred to as Law No. 27-FZ).

Inspectors can find out that an individual entrepreneur has hired workers even before submitting reports. After all, he will transfer personal income tax and contributions for employees.

What to submit to the Pension Fund and when?

Attention

Individual entrepreneurs must pay insurance premiums and submit settlements for them to the Federal Tax Service at their place of residence. Moreover, even if he operates in another area, paying UTII there or purchasing a patent T clause 7 art. 431 Tax Code of the Russian Federation; Letters of the Federal Tax Service dated 03/01/2017 No. BS-4-11/3748@, dated 01/20/2017 No. BS-3-11/371@ (clause 1).

During the year, all employers must submit the SZV-M form to the Pension Fund of Russia on a monthly basis - no later than the 15th day of the month following the reporting period. m clause 2.2 art. 11 of Law No. 27-FZ. It must indicate f. And. O. each individual for whom information is submitted (with whom an employment contract or GPA agreement is concluded, continues to be valid or terminated), his SNILS and Taxpayer Identification Number (if available) And) approved Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p.

One of the details that the employer must indicate in SZV-M is his registration number in the Pension Fund. But if the individual entrepreneur is no longer registered as an employer in the Pension Fund of Russia branch, then what number should he indicate?

Representation of SZV-M by an entrepreneur

From 01/01/2017, an entrepreneur is registered with the Pension Fund of Russia as an insurer only once, based on information from the Unified State Register of Individual Entrepreneurs received from the tax authorities. There is no second registration, as it was before 01/01/2017. An entrepreneur is assigned one registration number (only as an individual entrepreneur). It is this number that must be indicated in the SZV-M by an entrepreneur who, after 01/01/2017, enters into employment contracts with employees or GPA with individuals.

Until the individual entrepreneur concludes contracts with individuals, the SZV-M form does not need to be submitted to the Pension Fund of Russia branch.

If an individual entrepreneur submitted the SZV-M form to individuals, and then terminated employment and civil contracts with them, then from the month following the month in which the contracts terminated, it is not necessary to submit the SZV-M. Zero SZV-M does not give up. There is also no need to submit any additional explanations that the individual entrepreneur is no longer an employer.

As for those individual entrepreneurs who were registered as employers before 2017 and who were assigned a registration number as employers, they still indicate it in the SZV-M.

At the end of the year, all employees and persons performing work under the GAP will need to submit data on their length of service in the form to the Pension Fund of Russia office SZV-STAZH approved Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p; clause 2 art. 11 of Law No. 27-FZ. But if an individual entrepreneur has an employee who retires in 2017, then the SZV-STAZH form must be submitted for him within 3 calendar days from the date of receipt of an application from the employee to provide individual information about him in Pension Fund clause 2 art. 11 of Law No. 27-FZ. This form replaced the previously valid SPV-2 form (more about this is written in,).

Nobody canceled registration with the FSS

But there are still innovations. Only control over the calculation and payment of contributions to VNiM was transferred to the jurisdiction of the tax authorities. But their expenditure on the payment of benefits is still controlled by the FSS, as well as the payment and expenditure of contributions “for injuries”.

Until 01/01/2017, an entrepreneur as an employer had to register both as a payer of contributions to VNiM and as a payer of contributions for injuries.

Attention

The calculation in Form 4-FSS must be submitted to the FSS office no later than the 20th day of the month following the reporting (settlement) period if you submit it on paper, and no later than the 25th day of the month if you submit it electronically via TKS clause 1 art. 24 of Law No. 125-FZ.

And from this year, individual entrepreneurs hiring workers are required to submit an application and a set of documents for registration at the territorial office of the Social Insurance Fund at their place of residence only for contributions “for injuries.” This must be done no later than 30 calendar days from the date of conclusion I subp. 3, 4 p. 1 art. 6 of the Law of July 24, 1998 No. 125-FZ.

Individual entrepreneurs will report on contributions to VNiM by submitting a calculation of insurance premiums to the Federal Tax Service at their place of residence.

But regarding contributions “for injuries” you need to report to the Social Insurance Fund office at your place of residence. There you need to submit quarterly calculations in form 4-FSS, which reflects the calculation and expenditure of contributions “for injuries” m" approved By Order of the FSS dated September 26, 2016 No. 381. In this form, the individual entrepreneur indicates the registration number assigned to him by the Social Insurance Fund as an employer.

As you can see, the separate registration of individual entrepreneurs as an employer in the Pension Fund of the Russian Federation was cancelled, but remained in the Social Insurance Fund. And for late registration, the FSS branch may fine the entrepreneur I Art. 26.28 of Law No. 125-FZ:

or 5,000 rubles if he was delayed in submitting the application and documents for up to 90 calendar days;

or 10,000 rubles if he was delayed in submitting the application and documents for a period of more than 90 calendar days.

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

Registration of individual entrepreneurs in the Pension Fund of Russia 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 office will transfer all the information about you to the Pension Fund and you can work peacefully.

The situation has been simplified quite a long time ago, I remember the time when I was still registering my individual entrepreneur in 2003, I had to go to the Pension Fund on my own to wait in line there and register.

Now you simply and there are no more questions for you, pay fixed individual entrepreneur contributions on time, submit reports and pay taxes. No one is asking anything more from you.

The situation is completely different when an entrepreneur wants to hire workers. It's not so simple anymore.

How to register an individual entrepreneur

If you have hired an employee, then you need to:

• Register with the Pension Fund as an employer;
• Register with the Social Insurance Fund.

I already wrote an article before this. So you can read about this in the mentioned article, but we just have to look at the question of how an individual entrepreneur can register with the Pension Fund as an employer.

Registration of individual entrepreneur with the Pension Fund of Russia

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

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

In order to register with the Pension Fund of Russia 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 Pension Fund of Russia

1. Application for registration of an individual entrepreneur with the Pension Fund of Russia as an employer: download the form, download the procedure for filling out the application;
2. OGRNIP certificate (original and photocopy);
3. Entrepreneur TIN certificate (original and photocopy);
4. Photocopy of the entrepreneur’s passport and the original;

An entrepreneur registers as an employer with the Pension Fund once.

Please note that if you fire an employee, you will still be listed as an employer and you will have to constantly submit reports to the Pension Fund of Russia, so if you fired all the employees, then you must be deregistered from the Pension Fund of Russia as an employer.

If you do not register as an employer on time, you will face a fairly substantial fine. The entrepreneur will also be fined if he fails to submit reports to the Pension Fund on time.

Also, when you become an employer, you will be required to submit an additional report to the Social Insurance Fund (). If you fail to submit reports on time, you will also be fined.

In general, neither the tax office, nor the Pension Fund, nor the Social Insurance Fund skimp on fines, so it’s worth keeping an eye on this constantly.

That's basically all I wanted to tell you about registering an individual entrepreneur with the Pension Fund of Russia as an employer.

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

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: 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 on the social network VKONTAKTE “

If an individual entrepreneur hires employees, he is obliged to take certain actions, including drawing up employment contracts, an order for acceptance and drawing up other important documents. Amidst all this turmoil, it is important not to forget to register as an employer with the social insurance fund.

Legal regulation of the issue

Legislative regulation of this issue is carried out through such legal acts as Order of the Ministry of Labor dated April 29, 2016 with number 202 N, which specifies the procedures for registration and deregistration of legal entities and individuals.

Registration with the Social Insurance Fund

Registration of an entrepreneur as an employer must take place at the regional office of the Social Insurance Fund at the place of registration of the entrepreneur.

Important! The period during which an entrepreneur must register with the social insurance fund when hiring an employee is thirty calendar days from the date of conclusion of the first employment contract.

Application form

The application according to which the fund is obliged to register the entrepreneur as an employer is given in the Order of the Ministry of Labor dated April 29, 2016 with number 202 N. The application form can be downloaded here:

This statement contains the following information:

• Name of the FSS department to which the application was sent;
• Full name of the entrepreneur;
• Registration address of the entrepreneur;
• Applicant's passport details;
• Information about the state Registration;
• The number and date of the first employment contract concluded by the entrepreneur with the employee, as well as the validity period of this contract;
• Address of the place of activity of the entrepreneur;
• Code of type of business activity (needed to establish the size of the insurance tariff);
• Which tax authority is the entrepreneur registered with?

How to apply

An entrepreneur can submit an application for hiring an employee in two ways:

1. During a personal visit to the Social Insurance Fund;
2. By submitting an application electronically through the Public Services Portal.

The list of documents in both cases will be the same and includes the following documents:

• Entrepreneur's application;
• Copy of the individual entrepreneur's passport;
• A copy of the registration certificate;
• A copy of the employment contract concluded with the first employee or the employee’s work book.

Upon receipt of the package of documents, specialists from the social insurance fund register the entrepreneur with the Social Insurance Fund and send him a notification indicating the registration number, as well as the insurance rate assigned to the entrepreneur for his type of activity.

Registration notification can be received in two ways:

1. Personally when an entrepreneur visits the FSS;
2. By registered mail addressed to the entrepreneur.

Registration of an entrepreneur with the Pension Fund of the Russian Federation

When concluding an employment contract with an employee, the entrepreneur registers with the Social Security Fund. There is no need to register as an individual entrepreneur with the pension fund, because upon registration the entrepreneur is automatically registered with the tax authority at his place of residence and with the Pension Fund. To do this, the entrepreneur does not need to take any action. The installation takes place automatically.

What responsibilities do an individual entrepreneur have when formalizing an employment relationship with an employee?

When concluding a trade agreement with an employee, the entrepreneur is required to submit the following declarations for employees:

Declaration	Frequency of delivery	Body to which the report is submitted
Average headcount	Once before January 25 of the following reporting year
Calculation of insurance premiums	Quarterly
Form 4-FSS	Quarterly	Social Insurance Fund
Calculation of 6-NDFL	Quarterly
2-NDFL certificates for each employee	Annually
	Monthly
SZV-STAZH	Annually	Pension Fund at the place of residence of the entrepreneur

In addition to submitting declarations, the entrepreneur is obliged to pay to the Federal Tax Service Inspectorate:

• Personal income tax on employee income;
• Insurance contributions for compulsory pension insurance;
• Insurance premiums for compulsory health insurance;
• Insurance premiums against accidents and professional Diseases;
• Social insurance contributions (for disability and in connection with maternity).

Tariff of insurance premiums for injuries

When registering an entrepreneur as an employer, the fund not only assigns a registration number and registers it, but also sets the amount of the insurance tariff.

Important! The insurance rate can be set in the range from 0.2 percent to 8.5 percent. It is established depending on the code of the type of entrepreneurial activity of the individual entrepreneur specified during registration.

The entrepreneur is not required to confirm the type of activity. This obligation is established only for legal entities. And for an entrepreneur, the fund sets a tariff based on OKVED specified in the Unified State Register of Individual Entrepreneurs.

The Social Insurance Fund is an extra-budgetary fund that insures you and me against various health problems. But employers must pay contributions. In this article we will figure out whether it is necessary to apply to the Social Insurance Fund in 2020 if an individual entrepreneur decides to enter into an employment or civil law contract

Each individual entrepreneur who hires an employee must register with the Social Insurance Fund as an employer. Because in this case, he takes responsibility for calculating insurance premiums, thanks to which the employee is paid for sick leave, maternity leave, and parental leave. Since 2017, thanks to the repeal of Federal Law No. 212 on insurance premiums and the introduction of Chapter 34 of the Tax Code of the Russian Federation, part of the Social Insurance Fund contributions began to be transferred to the Federal Tax Service.

What is the FSS responsible for now?

Main function of the FSS- is providing people with financial support in cases of illness, in connection with the birth of children and caring for them, as well as in the event of a person’s death.

The employer lists two types of insurance contributions to the Social Insurance Fund:

1. Contributions in case of temporary disability (due to illness, due to maternity).
2. Contributions in case of occupational illness.

Tariffs for them are different and are established by law. The tariff for the case of occupational disease is established depending on the activities carried out by the employer.

The Federal Tax Service has taken over some of the functions of the Federal Tax Service. Now the tax office accepts contributions for temporary disability and reports, and also controls their payment.

The Social Insurance Fund is responsible for reporting and paying insurance premiums for occupational diseases. But registration of an individual entrepreneur as an employer also occurs in the Social Insurance Fund.

Who should register?

An individual entrepreneur is registered with the FSS, who has concluded an employment or civil contract (CLA) with his first employee. And this is the obligation of the employer, enshrined in law.

IP Pirogova is engaged in sewing curtains to order. She registered with the Federal Tax Service as an individual entrepreneur on June 20, 2020 and worked independently for three months. Three months later, she realized that she needed an assistant and entered into an employment contract with the girl on September 20, 2020. A week later, on September 27, she entered into another GPA agreement with the designer to complete a complex order. The first contract concluded The earliest date of conclusion of the contract will be considered - dated September 20, 2020. This is what you will need to indicate in the application. on registration with the Social Insurance Fund as an insurer .

However, an individual entrepreneur who wishes to receive payment for sick leave at the expense of the Social Insurance Fund can also register voluntarily. The registration procedure itself will be similar in both cases.

Is registration with the Social Insurance Fund required if an individual entrepreneur does not have employees?

If the entrepreneur does not have employees, he is not going to get sick or go on maternity leave, and, accordingly, he will not apply to the Social Insurance Fund with sick leave, then no need to register.

Deadlines for registering an individual entrepreneur with the Social Insurance Fund as an employer

The deadline for registration as an insurer is also monitored by the FSS. The registration period is 30 days from the date of conclusion of the first employment contract.

If the entrepreneur does not have time to register during this time, he will have to pay a fine. When the delay is no more than 90 days - 5,000 rubles, if more than 90 days - 10,000 rubles.

So, we found out that registration of an individual entrepreneur is mandatory if he has hired an employee. We’ll figure out how to register with the Social Insurance Fund further.

How to register with the Social Insurance Fund as an employer: step-by-step instructions

Step 1. Fill out the registration application and prepare the necessary documents

Registration as an insurer with the Social Insurance Fund occurs by filling out an application. , to fill out you will need a passport, OGRN, TIN, contract with an employee, bank details, activity code, if the activity is subject to licensing, then information about the license.

By the way, depending on the type of contract concluded - GPA or labor, different application forms are submitted.

Sample application for registration of individual entrepreneurs in the Social Insurance Fund when concluding employment contracts

In the header you will need to indicate the name of your territorial fund. You can find it out using the FSS website. If you live in the region, then select the appropriate option. In the list that opens, look for your region, select - and the system displays the name, address and full name of the head of the Social Insurance Fund.

The application must indicate the details of the individual entrepreneur, not the employee. Everything that concerns the employee is only the number and date of the employment contract or civil law agreement (civil law).

In addition to the application, you also need to prepare the following documents for registration:

• Passport of an individual entrepreneur;
• OGRNIP;
• Extract from the Unified State Register of Individual Entrepreneurs;
• Work books of individual entrepreneurs or employment contracts;
• GPA agreements;
• Power of attorney (if a trusted person came instead of an individual entrepreneur);
• Passport of the authorized person.

You can bring original documents and their copies, the FSS inspector will verify them yourself, or pre-notarized copies of documents. You can also submit documents electronically, in which case they are certified.

Step 2. Contact the FSS

You need to contact your FSS branch with a complete package of documents. The inspector will accept and verify the documents, and within three working days you will be assigned a registration number and subordination code. The information will also be entered into the register of policyholders.

Step 3: Receive registration notification

All your details will be indicated in registration notice. There will also be one more notice of tariff rates for calculating insurance premiums. You will receive it in the manner specified in the application. There are three options: in person, electronically, by post.

How to register online

What do I need to do:

Step 1. Register on the State Services website

If you have not yet registered on the portal, you need to do so. You will need to indicate your last name, first name, patronymic, phone number and email. To create a standard account, you will also need to enter your passport data and SNILS. The information will be checked from several hours to several days. After which you will receive a notification about the results of the verification by email.

Step 2. Fill out the electronic application

• Registration address;
• Phone number;
• Email;
• Passport details;
• OGRNIP and TIN;
• Kind of activity;
• Place of business;
• If there are licenses, indicate their details;
• Information about the employment contract - number and date;
• Bank details;
• Date of payment.

Step 3. Wait for the results of the application review

In your personal account you can track the results of the review. Once the documents are verified, the status will change to “Ready”.

Step 4. Receive registration documents

The notification can be received either by post or by contacting the FSS in person.

You have completed the registration procedure with the Social Insurance Fund, and now you are the legal insurer of your employees, who is obliged to perform the following actions:

1. Insurance premiums must be paid every month by the 15th. In case of temporary disability and occupational diseases.
2. Submit reports on accrued and paid contributions, as well as for paid sick leave - every quarter. This is a calculation based on an application. In the case when employees are fired for a certain period of time, and then the individual entrepreneur plans to recruit a team again, you can not be deregistered. The main thing is to submit zero reports in a timely manner .

   Conclusion

   Despite the existence of a unified information base between the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund, individual entrepreneurs still have the obligation to independently register as an insurer with the Social Insurance Fund. Perhaps in the near future this procedure will be canceled, as in the Pension Fund. In the meantime, all that remains is to collect the package of necessary documents and choose any convenient registration option.

If an entrepreneur begins to engage in a business that requires additional labor, it is necessary to register with the Social Insurance Fund and the Pension Fund of the Russian Federation. The stages of this process are quite complex and contradictory, since there are no clear legislative guidelines regarding their implementation.

An enterprise does not always need additional strength at the initial stages, however, as it develops, there may be a need to open additional branches or simply increase production volumes, and then the owner comes to an appropriate decision.

However, you need to be aware of:

• That a new status means new responsibilities;
• The employer must report to non-departmental funds and the tax office;
• Pay other insurance fees;
• In addition, this is an additional visit and communication with various regulatory organizations, and payment of a fine for failure to comply with legal requirements.

Important: but after signing the first employment contract with an individual, the entrepreneur is obliged to register as an employer as soon as possible.

This is necessary for the reason that he has obligations to pay additional fees for insurance of the employee against accidents and occupational diseases.

Rules for registering an individual entrepreneur as an employer and taxation features - in this video:

The legislative framework

In matters of the entrepreneur-employer, it is necessary to regulate several legislative acts:

• First of all, this is Federal Law No. 167 of 2001, it contains definitions of what an insured and insured persons are, insurance risks and rules for registering with the Social Insurance Fund;
• Resolution of the Pension Fund Board of 2008 No. 296;
• Art. 15.32 of the Code of Administrative Offenses regarding liability for late registration procedures; in addition, liability is indicated in Federal Law No. 212.

Article 15.32. Violation of the registration period established by the legislation of the Russian Federation on compulsory social insurance

Violation by policyholders of the registration period established by the legislation of the Russian Federation on compulsory social insurance with the bodies of state extra-budgetary funds –
shall entail the imposition of an administrative fine on officials in the amount of five hundred to one thousand rubles.

If an employment agreement is not drawn up

The formation of informal labor relations occurs very often, since this can be beneficial to both parties, for example, the employer does not need to report on time and make various types of payments, and the employee can at this time receive any government social benefits and, in parallel, a salary as an additional income.

Also, the employee may simply agree to such conditions in the hope that the place will be his, and the salary due to the lack of deductions will be higher.

However, over time, this attitude towards official employment has undergone fundamental changes - workers have a direct motivation to receive a “white” salary, plus the manifestation of interest on the part of workers in official employment is beneficial for the state in the form of financial revenues.

In addition, there are penalties for participants in illegal actions, in particular employers:

• A fine of 2,000 - 5,000 rubles is imposed due to violations of labor protection requirements;
• Lack of special assessment results is fined in the amount of 5,000 -10,000 rubles;
• Admission of an employee to the workplace without prior instruction and certification 15,000 – 25,000 rubles;
• Failure of an employee to have special protective equipment; a fine of 20,000 – 30,000 rubles;
• Repeated offenses entail a fine of 30,000 - 40,000 rubles or suspension of activities for up to 3 months.

Important: it is necessary to remember that violations regarding labor relations entail a violation of the requirements of 4 Codes at once - Tax, Labor, Criminal, Code of Administrative Offences.

An employee who agrees to work for a salary in an “envelope” faces liability in the amount of 5,000 rubles.

Instructions for starting activities in a new status

So, official employment is beneficial for everyone, then before you start registering personnel, you need to develop tactics.

Application form for registration with the Pension Fund.

Rules of interaction

It is necessary to think through every step of cooperation and create a sample agreement that will include the following points:

• The term of cooperation is unlimited or there will be a framework;
• Responsibilities of each employee;
• Operating mode – schedule option. you will learn what a flexible work schedule is;
• Systems of remuneration and motivation of personnel;
• Organization of protection;
• Payroll options.

In addition, it is important to pay attention to the personnel selection process - interview, probationary period, certification. Find out how employee workplace certification is carried out.

Search for colleagues

This stage can be performed in accordance with your requirements and wishes:

• On websites and employment exchanges;
• As a protégé;
• By studying advertisements and the press.

Conclusion of an agreement

After selecting an employee, it is necessary to conclude an employment agreement with him, the template of which has already been prepared; in addition, it should be remembered that a civil law agreement can also be concluded.

At the same time, it is necessary to comply with the legal requirements regarding the terms of employment, remember that even during the probationary period, the employee must be registered and receive identical rights and guarantees to the rest of the staff.

In addition, it is necessary to act in relation to employees in accordance with the requirements of the Labor Code of the Russian Federation, provide documentation in a timely manner, hire and fire in accordance with all requirements, issue sick leave and vacation pay.

Registration as an employer

To obtain employer status, you must obtain registration documents from the tax office, but you do not need to contact the Pension Fund, but you should contact the Social Insurance Fund yourself.

Creating rules for storing personnel documents

Many personnel documents relate to strict reporting forms, so their proper storage is the key to order and the availability of all necessary documents at the right time.

Important: personal documents of employees are stored only in paper form in special folders in a designated place, and storage deadlines and rules must be observed.

What should a HR specialist be like?

Such a specialist must have all the necessary data, he must be specially trained and know the rules for handling documents, and he must be appointed as a responsible person by a separate order for the enterprise.

Stages of registration in various authorities

After hiring the first employee, you must apply within a month to register an individual entrepreneur as an employer and submit the necessary documents; he will receive a response and new documents within 5 days from the date of application.

Important: if there was previously an electronic signature, it must be changed so that it bears the signature of the Pension Fund.

It is necessary to register with the Social Insurance Fund separately, and the deadlines have been reduced to 10 days from the date of conclusion of the first contract. The documents are similar when applying to the Federal Tax Service, the time frame for obtaining a certificate is 5 working days.

Application for registration with the FSS.

To apply to the Federal Tax Service, you must prepare:

• Information about individual entrepreneur registration;
• Entrepreneur's passport;
• Employment contract with the employee.

You need to bring to the FSS:

• Certificate of registration of individual entrepreneur;
• Employer's passport;
• Employee's work record.

If the type of activity is licensed, it may be required. The application is drawn up according to the form approved by the government and consists of 13 points:

• 1 – 3 points are reserved for personal information of the employer;
• Point 4 is intended for the registration number of the individual entrepreneur;
• Point 5 must be completed only if you have licenses;
• In addition, you must indicate the code of the tax authority and OKVED;
• Personal signature of the applicant.

So after:

• Drawing up an employment contract;
• Conducting briefings;
• Drawing up an order;
• Registration of a work book;
• Collecting a package of documents and writing an application.

It is necessary to contact the relevant departments.

Conclusion

An entrepreneur as an employer is the responsible person for taking appropriate actions in relation to an employee, the implementation of which requires compliance with all norms, rules and requirements.

How to register an individual entrepreneur with the Pension Fund of the Russian Federation - see here: