Registration with a pension fund Registration of an individual entrepreneur in the Pension Fund: who and when should it take place

Registration of an individual entrepreneur in the FIU is a registration procedure provided for by law, with the assignment of a registration number. The article describes how the registration of IP in the FIU is now carried out.

IP registration in pension fund necessary, this procedure is established and regulated by law. In connection with latest changes in legislation and the adoption of important amendments to regulations regarding the procedure for paying taxes and contributions, often subjects economic activity do not have enough information and ask questions: how to register with the FIU of the IP, whether the IP needs to be registered with the FIU. Laws change quite often, it is difficult to keep track of this. Therefore, we will tell you in the article how to register an individual entrepreneur in the Pension Fund and whether an entrepreneur needs to do something for this.

Mandatory registration procedure

Individual entrepreneur, according to the current Russian legislation, must pay not only mandatory contributions to the budget in established cases (in other words, pay taxes). Such an economic entity also has other financial obligations. Including the transfer of contributions to the Pension Fund of the Russian Federation: both for himself and for employees.

In practice, this also means the need to register with the Pension Fund of the Russian Federation in order to identify the payer of contributions and, in particular, to ensure efficiency in the document flow.

In addition to the Federal Tax Service, citizen, host entrepreneurial activity must be registered with:

• PF RF;
• FFOMS.

How are you currently registered?

Previously, until 2017, registration with the Pension Fund of the IP as an employer was carried out on a declarative basis. Registration of individual entrepreneurs in the FIU without employees was carried out automatically. Now, in order to register with extra-budgetary funds, a citizen does not need to write a separate application (except in the case of registration with the FSS as an employer). No action should be taken for this.

Enormous advantage of registration individual entrepreneur is the possibility of crediting this length of service to the general one, which in the future will ensure the receipt of a pension. A feature of this type of activity is that you are registered with the Pension Fund, first for yourself personally as an entrepreneur, and then, in the case of using hired employees, also for them.

Why do I need to register with the Pension Fund

The fact is that this structure performs many very important functions.

1. First of all, in the future you will receive pensions thanks to it. In addition, it makes it possible to receive social benefits if necessary.
2. The pension fund keeps records of all incoming contributions.
3. Provides issuance of certificates for maternity capital.
4. Has information about all Russian citizens who are insured by the Pension Fund.
5. Provides social assistance to those segments of the population who need it.

In addition, this body can perform the function of co-financing pensions.

List of documents for registration of IP in the Pension Fund.

To register an individual entrepreneur, you must provide the following package of copies of documents:

• Passports, as well as an individual tax number;
• Notifications about registration with the tax authority in the person of individual entrepreneurs;
• Notifications of registration in the Pension Fund of an insurant who pays contributions regularly;
• Extracts from the IP Register.

It is also mandatory to submit an application for registration.

It is worth noting that payments to the Pension Fund are made regularly, regardless of whether you are doing business. Their amount depends on the statutory minimum wages as well as the moment of registration. If you did not conduct any activity during the reporting period, you must provide a zero report.

If desired, you can pay the full amount for the whole year. This is done at the end of the year. The receipt must be given to the Pension Fund before March 1 of the next year.

Details of the documents required for registration of IP:

Registration of an individual entrepreneur in the Pension Fund occurs simultaneously with the registration of the individual entrepreneur himself.

Features of IP registration

The main feature is that the registration of an individual entrepreneur in the Pension Fund occurs automatically after five days after you.

In addition, as mentioned above, documents are submitted twice: first for oneself as an entrepreneur, and then for employees after the conclusion of an employment or civil law contract. The time for filing documents for employees is a maximum of 30 days after the employee is hired. If this period is not met, you will have to pay a fine of 10,000 rubles.

In addition, you must provide the following documents:

• The passport;
• The contract concluded with the employee;
• A copy of the certificate of state registration of IP;
• Certificate confirming registration with the tax office.

The legislation of the Russian Federation provides for the possibility of voluntary payment of insurance premiums in larger size than provided for the insurance year.

For this you need to have:

• insurance certificate;
• Passport or other identity document;
• A document confirming registration with the Pension Fund.

As a result, you will receive a notification confirming that you have entered into a voluntary pension insurance relationship.

It is worth noting that you are not entitled to require any additional fees for registration with the Pension Fund, except for the state fee that you pay when submitting documents to the tax office at the place of residence. If you have not received a letter from the PF about registration, then it is better to go there yourself and pick up a duplicate in person.

When closing an IP, the tax office will require a certificate of repayment of debts to the PF. Keep in mind that the longer you do not repay the debt, the more then you will have to pay a penalty.

Contributions to the Pension Fund are paid regardless of the age of the payer, as well as whether he is already a working pensioner or not. Their size does not depend on earnings, decree or other circumstances.

Legislation Russian Federation does not prohibit being an employee at the same time and, accordingly, paying contributions to the PF, as well as being registered as an individual entrepreneur, and also paying contributions. Just pre-calculate how beneficial such registration will be for you.

) it’s not enough just to open up: go to the tax office and pick up registration documents. Registration of an individual entrepreneur in the FIU and other funds and departments is also mandatory procedure, since not all departments of the Federal Tax Service have introduced a “one-stop-shop” mechanism. Therefore, it will be necessary to spend your time visiting the relevant departments so that neither they nor you subsequently have questions for each other.

All the institutions listed in this article can be visited in parallel, since you already have everything on hand Required documents that may be required from you by these authorities. We definitely advise you to make copies of the constituent papers in advance, since rarely in any of public institutions go to waste the resources of their copiers and paper. In this case, it would be appropriate to use a slightly modified proverb: "Supplied means armed." You never know what certificates will be required from you in the local departments of departments. Take all official documents with you, as well as clean paper and a pen to complete the applications on the spot.

Go to the Pension Fund

This is one of the first establishments that you must definitely visit after. We also note here that registration with the FIU is carried out by you as an individual entrepreneur pension contributions. If you have employees, they will have to be registered separately.

You will be required to provide:

• your civil passport and a copy of the pages with registration and basic information;
• a copy of your TIN;
• copy ;
• your TPS insurance certificate (green card with laminate).

You will receive a notification from the Pension Fund and details for transferring the accrued contributions to the fund for yourself.

If you have already hired workers, you must register with the FIU as an employer. This procedure is independent of the first. Your task is to provide the fund with documents for registration with the FIU:

• employment contracts with employees;
• a copy of the employee's TIN;
• a copy of the insurance certificate of the employee's CPS;
• a copy of your passport: the first page and the registration page;
• copy of OGRNIP;
• extract from USRIP;
• Application for registration with the FIU of an insurer making payments to individuals.

This procedure must be carried out within 30 days after the person is hired.

Getting health insurance

Since 2011, registration with the MHIF has been canceled, because the PFR is now busy with all the affairs of the fund.

We provide documents to any branch of any insurance company in order to obtain a medical insurance policy (for free medical services):

• the passport;
• OGRNIP certificate;
• print (if available).

You will be required to issue a health insurance policy, which, if necessary, must be shown at clinics, hospitals, emergency departments.

Since registration of an individual entrepreneur in the MHIF is no longer required, your employees must also receive a policy on their own in a similar way (in any insurance company of their choice).

Register with FSS

To receive benefits for sick leave and maternity leave, you need to register with the FSS (in which you will later transfer contributions for yourself and for employees). To register, you will need the following documents:

• copy of the passport;
• an employment contract with an employee;
• copies of TIN;
• copy of OGRNIP;
• extract from USRIP;
• OPS certificate;

After you register an individual entrepreneur with the FSS, you will need to transfer 2.9% of the minimum wage (approximately 133.72 rubles) there for yourself and for employees every month. Thanks to this, you will have the right to demand payment of sick leave to you as an individual entrepreneur and your employees.

Let's not forget about the statistics authorities

It is not necessary for an individual entrepreneur to register with the statistical authorities, however, some banks and institutions may require this information. Therefore, it is worth visiting the State Statistics Service and getting a certificate with statistics codes there. For this you will need:

• copy of TIN;
• copy of the passport;
• copy of OGRNIP;
• extract from the EGRIP.

You will be required to issue a Notice containing the statistical codes corresponding to your activities.

Rospotrebnadzor permission

For some types of activities, permits from Rospotrebnadzor are required. You need to register with this agency if you intend to practice:

• hotel business;
• household services;
• catering;
• retail and wholesale trade;
• passenger transportation;
• wood production (except furniture);
• publishing house and polygraphy;
• IT technologies,

as well as production:

• textile,
• bakery products;
• leather products;
• milk and dairy products;
• juices;
• fat and oils;
• Sahara;
• flour;
• soft drinks.

To clarify the types of activities for which registration with Rospotrebnadzor is required, you can refer to Decree of the Government of the Russian Federation No. 584 of 07/16/2009.

Documents upon registration in the RPN:

• copy of TIN;
• copy of OGRNIP;
• extract from USRIP;
• help with statistics codes;
• notification of the commencement of entrepreneurial activity - 2 copies.

At further work you will need to notify Rospotrebnadzor about a change in your address, the location of your office, changes related to your activities.

Money in the cash register, bank accounts, stamps in the safe

You can carry out settlement and cash transactions with cash only with cash register. , can be found in the corresponding article on our website.

Many legal entities (and individual entrepreneurs recently) prefer to work by bank transfer, that is, by transferring to a current account. Therefore, it is worth considering in any convenient bank.

The requirements of financial institutions for opening an account vary, however common list single documents:

• copy of TIN;
• copy of ORGNIP;
• extract from the EGRIP.

After opening an account, you will be given an agreement and a notice that you will need to take to the tax office, the Pension Fund and the Social Insurance Fund. If this is not done within seven days, then you may be fined 5,000 rubles.

In order to use the current account, draw up contracts, issue invoices, invoices and invoices, you may need to print. It is made by any company. Enough to provide your founding documents, and in a couple of hours it will be possible to pick up the finished print.

The registration procedure with the Pension Fund of Russia is mandatory for all individual entrepreneurs. It takes place at the place of residence or registration. Good news: since 2017, registration with the Pension Fund has been automatic for all individual entrepreneurs who work without employees (and pay insurance premiums only for themselves) or hired workers (and pay insurance premiums also from the salaries of employees).

Recall that until 2017, an individual entrepreneur had an obligation to register with the FIU within 30 days after the conclusion of an agreement with the first employee. Failure to comply with this obligation resulted in fines.

Registration of an individual entrepreneur in the Pension Fund of the Russian Federation (without employees)

To register with the Pension Fund, you only need to register with the Federal Tax Service - register an individual entrepreneur. All other actions will be performed by tax officials on the basis of documents submitted for registration of IP. You do not need to provide any additional documents.

Registration Notice

After completing the registration procedure, you will be given a notice of your registration in the Pension Fund with a registration number. You will also receive a receipt with payment details. On the official website of the PFR, you can start Personal Area and track all transactions in it.

The procedure for paying individual entrepreneur contributions to the FIU for himself

Payment of contributions to the Pension Fund for yourself can be made all year or quarterly. If an individual entrepreneur has a current account, then he can pay insurance premiums from it. December 31 is the last payment date. We recommend that you make the payment before the 20th so that the money arrives in the account on time.

Important! If you opened a current account with a bank, then notify the FIU within 7 business days, otherwise you will be charged a fine of 5,000 rubles (Article 28 of Federal Law 212).

Even if you do not make a profit, making payments to the FIU is mandatory. The payment to the Pension Fund of an individual entrepreneur without employees depends on 3 factors:

• date of registration of IP;
• the amount of contributions established for the current year;
• IP income for the year: if they exceed 300 thousand rubles, the amount of contributions will be higher.

Registration of an individual entrepreneur in the FIU as an employer

While insurance premiums were administered by the Pension Fund of the Russian Federation (until 2017), the individual entrepreneur, after concluding an agreement with an employee, had to register with the fund as an employer within 30 days and provide documents for this. He received another regnomer in the FIU as an insurer.

Since the beginning of 2017, the Federal Tax Service has been in charge of insurance premiums, now self-registration of individual entrepreneurs is not needed, this happens without his participation. The tax office receives data on hired personnel from the reporting on insurance premiums that the entrepreneur submits. Since there is an established relationship between the tax and funds information exchange, the data from the calculations of insurance premiums is electronically sent by the tax office to the FIU.

As for the policyholder number: use the only renomer that the Pension Fund assigned you during the initial registration (after registration as an individual entrepreneur). This number is required when reporting to the FIU (SZV-M, SZV-STAZH).

Deregistration of individual entrepreneurs in the FIU

There are situations when an individual entrepreneur decides to terminate cooperation with employees. If he does not notify the FIU about this, the fund will expect him to report on employees. Therefore, it is recommended to submit to the FIU an application for deregistration as an employer and attach documents confirming the termination of labor, author's contracts or GPC agreements with individuals (ask for a list of these documents at your territorial branch of the FIU).

If the individual entrepreneur simply ceases to operate, then you will not have to go to the FIU. An individual entrepreneur submits to the Federal Tax Service at the place of residence an application for termination of activity as an individual entrepreneur and a receipt for payment of the state duty. After making the necessary entry in the USRIP, the individual entrepreneur is deregistered with the Federal Tax Service, and the tax office transfers information to the FIU. However, if the entrepreneur has a debt in contributions or reporting to the FIU, it will not be possible to close the IP and you will first have to settle things with the fund.

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Registration of an individual entrepreneur in the Pension Fund of Russia is carried out at the PFR Department at the place of residence (registration or registration). This procedure is mandatory for all individual entrepreneurs. If you do not have hired employees, then you are automatically registered in the system. You need to pay insurance premiums only for yourself.

If there are employees, it is mandatory to register an individual entrepreneur with the FIU as an employer. Payment of contributions is carried out for employees as well.

Even if you are not engaged in entrepreneurial activity, it is mandatory to pay contributions to the Pension Fund!

The payment to the Pension Fund is fixed and depends on two factors:

• from the date of registration of IP;
• from minimum size wages.

Now we will consider the issue of registering an individual entrepreneur in the FIU and the FSS in more detail.

Registration of an individual entrepreneur in the FIU (without employees)

Documents for registration of IP in the FIU

• copy of USRIP;
• copy of TIN;
• copy of PSRN;
• a copy of the compulsory pension insurance certificate.

Upon completion of the registration procedure, you will be given a "Notice of registration of an individual in the territorial body of the Pension Fund of Russia at the place of residence" along with receipts (they will contain details for paying contributions).

Registration of an individual entrepreneur in the FIU as an employer

Documents for registering an individual entrepreneur with the Pension Fund as an employer:

• copy of USRIP;
• copy of PSRN;
• copy of TIN;
• a copy of the passport (on one sheet of the main page with a residence permit);
• labor contract.

In the case of opening a current account with a bank, you must notify the FIU (within 7 working days). If you have employees, you must notify the FIU within 30 days by registering as an employer and providing an employment contract.

The procedure for paying individual entrepreneur contributions to the FIU

You can pay contributions to the Pension Fund for the whole year at once or quarterly. At your request, the PF staff will fill out and print out a receipt for payment of contributions. Which payment method to use - the choice is yours.

You can pay contributions from the current account of the individual entrepreneur in the bank (if you have one). The last payment date is December 31st of the current year. In order for the money to be credited to the account on time, we recommend that you make the payment before the 20th.

It is imperative to make payments to the FIU, even if you do not make a profit, and payment receipts should be kept.

When you open a bank account, you must notify the Pension Fund within seven days, otherwise you will face a fine of 5,000 rubles. detailed information contained in the Federal Law 212, article 28, paragraph 3, article 46.1.

The message form for the Pension Fund is available on the PFR website. We advise you to print the document in two copies. Keep one copy of the message for yourself (marked as FIU).

Registration of IP in the FSS

Registration of an individual entrepreneur in the FSS is necessary in two cases:

• to conclude a civil law contract with the obligation to pay contributions to the FSS;
• to conclude employment contract with an employee.

Documents for registration of IP in the FSS:

• a copy of the compulsory pension insurance certificate;
• copy of USRIP;
• copy of PSRN;
• a copy of the passport (on one sheet with a residence permit);
• copy of TIN;
• employment contract (if any).

There is no need to register with the FSS if you do not have employees (under an employment contract or under a civil law contract).

We recommend registering with the FSS no later than 10 days from the date of conclusion of an employment contract with the first hired employee. In case of delay, the IP faces a fine. The minimum fine under current legislation is from 5,000 rubles.

Deregistration of individual entrepreneurs in the FIU

A situation may arise when an individual entrepreneur decides that he needs to stop his activities. In this case, the individual entrepreneur submits an application to the Federal Tax Service at his place of residence and presents a certificate of no debt of the individual entrepreneur to the FIU.

An individual entrepreneur is deregistered from the moment the corresponding entry is made in the USRIP (on termination individual activities as an individual entrepreneur).
Now you know how the registration of an individual entrepreneur in the Pension Fund takes place .. In case of changes in the legislation, we will immediately inform our readers about this.

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