Moscow Social Insurance Fund: contacts and work schedule

Registration with the FSS

When concluding an employment contract with an employee, the individual entrepreneur must register with the FSS (Federal Insurance Fund) as an insured-employer for two types of insurance at once (clause 1.1 of the letter of the FSS of the Russian Federation dated 08.23.11 No. 14-03-11/08-9440) :

• for compulsory social insurance in case of temporary disability and in connection with maternity (clause 3, part 1, article 2.3 of Law No. 255-FZ)
• on compulsory social insurance against industrial accidents and occupational diseases (Article 6 of the Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”).

It is necessary to register within 10 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 Social Insurance Fund at the place of residence on one of the forms:

• from Appendix No. 2 of the Administrative Regulations, approved by Order of the Ministry of Labor and Trade No. 574 - when drawing up an employment contract
• from Appendix No. 2 of the Administrative Regulations approved by Order of the Ministry of Transport and Industry No. 575 - when drawing up a civil contract.

Along with the application, the individual entrepreneur attaches the following documents:

• identification document;
• copies of work books of hired workers or employment contracts concluded with employees (clause 14 of the Administrative Regulations, approved by Order of the Ministry of Labor of Russia dated October 25, 2013 No. 574n).
• copies of registration certificates for individual entrepreneurs - TIN of the entrepreneur, extract from the Unified State Register of Individual Entrepreneurs, certificate of assignment of OGRNIP.

The format for submitting documentation is electronic or in the form of a paper form.
If informing the FSS is carried out by an authorized representative, it is necessary to issue a power of attorney in advance to perform such legal actions. The period for registration with the FSS of an individual entrepreneur as an employer is regulated in clause 14 of Order 202n. Based on the documents received from the individual entrepreneur, Social Insurance carries out registration within 3 days .

As a result, the entrepreneur is assigned a unique registration number, as well as a CP (subordination code), the individual entrepreneur is entered into the unified register of policyholders, a notification of registration is issued, the appropriate pro-insurance class is determined and assigned for calculating contributions for “injuries” at the current insurance rate.

The registration number and the rate of insurance premiums of the individual entrepreneur are indicated in the calculation in Form 4-FSS, which must be submitted by the 20th day of the month following the quarter, if the calculation is submitted on paper; and until the 25th, if the payment is submitted electronically.

Registration with the Pension Fund of Russia

Until 2021, registration of an individual entrepreneur as an employer with the Pension Fund was carried out similarly to the registration procedure with the Social Insurance Fund. However, as of January 1, 2017, this obligation for entrepreneurs was canceled due to the transfer of the administration of insurance premiums to the jurisdiction of the Federal Tax Service. New edition of clause. 2 clause 1 stat. 11 of Law No. 167-FZ determines that when concluding labor contracts (LLC) with hired employees, registration with the Pension Fund of the Russian Federation is performed automatically.

An electronic notification is sent to the entrepreneur about the registration, but if necessary, you can receive this document on paper by contacting in writing the territorial office of the Pension Fund of the Russian Federation at your place of residence.

FSS insurance price

The cost of an insurance year is a variable value, since it is the product of the minimum wage, the insurance tariff (2.9%), increased by 12 times.

The minimum wage is a variable value and is established by law at the beginning of each year.

In 2021, the minimum wage is 11,280 rubles. That is why the insurance premium in 2021 is 2.9% of 11,280, multiplied by 12, that is, 3,925.44 rubles. And it is this contribution that will allow individual entrepreneurs to qualify for sick leave, maternity and child benefits next year in 2020.

The insurance premium must be paid before the insurance period, as noted above. You can pay in installments or in one lump sum, it depends only on your decision. You also choose the payment method yourself: through a bank, from a current account, or even by postal order.

Registration with the Federal Tax Service

For his employees, an individual entrepreneur is a tax agent and must calculate and transfer personal income tax to the budget. If he does not do this or does it untimely, he will have to pay an additional 20% of fees in the form of a fine, but this time at his own expense.

In addition to directly transferring taxes, an individual entrepreneur is required to submit reports confirming the correct amount of fees paid. Form 2-NDFL is sent to the tax office once a year, and form 6-NDFL is sent to the tax office once every 3 months.

Additionally, registration is not required. However, the individual entrepreneur himself must be registered with the Federal Tax Service at his place of registration, regardless of whether he is an employer or not.

To register with the Federal Tax Service, you need to provide the following package of documents:

• unified statement f. P21001
• payment receipt for transfer of state duty
• a copy of the individual entrepreneur's passport

According to clause 3 stat. 22.1 of Law No. 129-FZ of 08.08.01, officials are given 3 days (working days) to carry out registration or make a decision on refusal. In the positive case, the entrepreneur receives a record sheet from the Unified State Register of Entrepreneurs f. P60009.

Fines for violations of the law on registration of individual entrepreneurs as an employer

The legislation clearly defines the time frame within which an individual entrepreneur must register as an employer. Failure to comply with these deadlines will result in penalties:

• When registering with the Social Insurance Fund (you must register within 10 days), up to 90 days entails a fine of 5,000 rubles, over 90 days - a fine of 10,000 rubles.
• Violation of the deadline for registration with the bodies of state extra-budgetary funds - an administrative fine in the amount of 500 to 1000 rubles.

If an individual entrepreneur is not registered with the Social Insurance Fund for a long time, but continues to hire employees, then in this case the fine may increase to 10% of the taxable base of assessed contributions that should have been transferred to the Social Insurance authorities for the entire period, which the offender missed. However, the amount cannot be less than 20 thousand rubles (paragraph 4, paragraph 1, article 19 of Law No. 125-FZ).

What payments should you expect?

The amount of benefits received in the event of an insured event, as is known, depends on earnings. In relation to individual entrepreneurs, the law considers earnings equal to the minimum wage on the day the insured event occurs.

When calculating sick leave benefits, the amount of insurance coverage is also taken into account. If you have more than 8 years of experience, the benefit will be 100% of average earnings. If your insurance experience is less than 8 years, but more than 5, then the benefit will be in the amount of 80% of average earnings. If the insurance period is less than 5 years, then the benefit amount is equal to 60% of average earnings.

Maternity benefits are paid in total for the entire period of maternity leave in the amount of 100% of average earnings. The benefits of insurance with the Social Insurance Fund during pregnancy are obvious. The amount of benefits received exceeds the amount of the insurance premium. But if a woman working only as an individual entrepreneur did not pay such an insurance contribution to the Social Insurance Fund, then she does not receive all the required benefits in case of maternity.

In addition to maternity benefits, such women have the right to the following one-time benefits:

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when registering in medical institutions in the early stages of pregnancy;

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at the birth of a child;

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monthly allowance for child care until he is one and a half years old.

Individual entrepreneurs can view the possible amount of their insurance on the FSS website using a special service

How many employees can a sole proprietor hire?

The legislation of the Russian Federation does not limit the number of employees in individual entrepreneurs. However, the organizational and legal form of the individual entrepreneur and preferential conditions for entrepreneurs depend on the number of employees. Thus, individual entrepreneurs are divided into the following categories:

• micro-enterprises - not 15 people hired
• small - no more than 100 people
• average - from 100 - 250 people.

To obtain the simplified tax system in 2021, an individual entrepreneur can only if he owns a micro or small enterprise.

An individual entrepreneur who combines the taxation system in the form of UTII and PSN has the right to have employees whose average number does not exceed 100 people per tax period.

To use PSN, an entrepreneur cannot hire more than 15 people.

How to properly conclude an agreement with an employee?

A hired individual is not an employee until work has begun (performing certain duties) and an employment contract (EA) has been concluded according to the rules established by Article No. 57 of the Labor Code. If an individual entrepreneur uses labor without TD, he violates human rights and the laws of the Russian Federation.

Let's figure out step by step how an individual entrepreneur should enter into an agreement with an employee:

1. The employee writes a job application according to the staffing table, indicating the position and salary.
2. The entrepreneur, in accordance with Article 57 of the Labor Code of the Russian Federation, draws up an employment contract in 2 copies. The contract must include the following information:
   Full name of employee and employer
3. Organization details
4. Employee's passport details
5. Schedule
6. Information about salaries and bonuses
7. Job responsibilities
8. Date and signature
9. The employer issues an employment order in accordance with the unified T-1 form.
10. The entrepreneur makes an entry in the work book within a week from the date of concluding the employment contract.

After concluding an employment contract, the individual entrepreneur is obliged to notify the Pension Fund of the Russian Federation and the Social Insurance Fund about the hiring of an employee and register as an employer within the time limits specified in the legislation.

For registration, the employee must provide the following package of documents:

• Passport
• Work book (if missing, fill it out yourself)
• SNILS
• Military registration documents
• Documents confirming the employee’s qualifications (diploma of higher or incomplete higher education).

Where to complain about the fund

Next, we list all the organizations to which an individual can complain about the fund in connection with the illegal actions of its representatives.

Complaint about the fund

Forwarding a complaint about the fund to the governing body is an effective way to solve the problem and restore justice. You can use the following ways:

• a special page on the official website of the FSS;
• written complaint by mail;
• sending a complaint by fax;
• hotline phone number;
• independent visit to the institution.

When using the first three options, be aware that the size of your written appeal should not exceed two thousand characters.

Application to the Moscow prosecutor's office

Offenses committed by FSS employees should also be considered by the prosecutor's office. You can submit your appeal in person or by mail. This method is suitable for solving serious violations (use of force, corruption, extortion, etc.).

Individual entrepreneur reporting as an employer

Each individual entrepreneur submits a report on its employees to three authorities - the Pension Fund, the Tax Service, and the Social Insurance Fund.

Reports for the Pension Fund

2 reports are submitted to the Pension Fund:

• Information about insurance experience - provided once a year
• The SZV-M report is a list of employees, provided monthly, before the 15th day of the month following the reporting month. The form contains information about the employer, and then there is a list of employees (full name), their SNILS and Taxpayer Identification Number.

Reports for the Tax Service

4 reports are submitted to the Federal Tax Service:

• Information on the average number of employees (ASH) - once a year (for the past calendar year until January 20 of the following year)
• 2-NDFL - once a year until April 1 for each employee
• 6-NDFL - submitted quarterly, throughout the organization
• Calculation of insurance premiums - submitted based on the results of each quarter by the 30th day of the month following that quarter.

Reports for the Social Insurance Fund

One report is submitted to the FSS - 4 FSS. The form is submitted once a quarter by entrepreneurs who pay accident fees. The report is needed so that the employer can return part of the funds paid. Information must be provided by the 25th of the next quarter.

How to get benefits?

In order to receive benefits, you need to submit a corresponding application to the Social Insurance Fund. The filing deadline is no later than 6 months after the insured event ends, that is, after the restoration of working capacity, the end of maternity leave or the child reaching one and a half years old.

“No later” means you can submit your application much earlier. But if you remember that you did not receive money for sick leave after 7 months, after you recovered and got back to business with your business, then you will never receive it. What to do? Remember before.

No additional reports should be provided to receive benefits, but this applies only to voluntarily registered individual entrepreneurs who pay the contribution “for themselves.” If you have employees, then you are required to pay contributions to the Social Insurance Fund, and, naturally, you are no longer a voluntary policyholder.