IP reports to the pension fund. Do I need to submit a report to the PFR for an individual entrepreneur without employees

There is an obligation to payment of insurance premiums to the FIU and providing relevant reporting.

Businessman exempted from submitting pension reports only if there are no employees. This is because the entrepreneur is obliged to pay fixed pension contributions for himself personally.

For the year, the entrepreneur is required to submit four reports - that is, calculation for each quarter. The need to provide such documentation is due to the following:

the entrepreneur draws up the procedure for accruing funds, indicating the salaries of employees and interest rates;
IP pays accruals according to the generated reporting;
a businessman gets the opportunity to reconcile his payments and accruals by compiling and submitting a report to the FSS.

Forms and types of reporting in the FIU

Since the beginning of 2015, it has been put into use new form reporting to the FIU Decree of the Board of the Pension Fund of the Russian Federation No. 194p of 06/04/2015 .

Reporting form RSV-1 has not undergone significant changes. The report consists of six sections containing a number of items to complete. View and download here: [ Sample report in the RSV-1 form]. are considered mandatory title page and sections 1 and 2.1. The remaining columns are filled in only if there are indicators.

A quarter passed, and she told me that it was time to file a report in Pension Fund. Tell me, is this really necessary and will I now have to report every quarter and pay additional taxes, or is my accountant confusing something? After all, I had not submitted reports before, but only paid money.

Answer: Hello. AT Federal Law No. 212 dated 07/24/2009 it is stated that the entrepreneur must submit mandatory reports to the FIU and pay assessed contributions if he has employees.

Previously, you did not have hired employees, so you were exempt from paying fees and reporting. By hiring an accountant, you become an employer, that is, you have hired employees. Accordingly, the obligation to provide quarterly or monthly reports automatically arose.

Your accountant is absolutely right and you are now required to transfer to FIU reports every quarter and every month.

As you know, individual entrepreneurs, lawyers, notaries and other persons involved in private practice in accordance with the procedure established by law, they must pay pension contributions and mandatory health insurance contributions to the Pension Fund “for themselves” (clause 2, part 1, article 5, part 1, article 14 of the Law of July 24, 2009 N 212-FZ). And those who pay contributions usually have to report on them to the Pension Fund. But not always.

Individual entrepreneurs without employees should not submit reports to the FIU. The situation is similar for lawyers, notaries, etc., who do not have employees (Article 16 of the Law of July 24, 2009 N 212-FZ). These rules have been in place since 2012. And before that, all self-employed persons were required to submit annually to their department PFR reporting for contributions paid for oneself (part 5 of article 16 of the Law of July 24, 2009 N 212-FZ as amended, valid until January 1, 2012).

The only exception to the current requirements is established for the heads of peasant farms. At the end of each year, they must submit a calculation in the RSV-2 PFR form (approved by Resolution of the Board of the Pension Fund of the Russian Federation of September 17, 2015 N 347p).

So if you are an ordinary individual entrepreneur without employees, you do not need to submit reports to the Pension Fund for 2016, that is, based on the results of 2016.

Why individual entrepreneurs without employees should not report to the FIU

In order to understand why entrepreneurs were exempted from the obligation to submit reports to the FIU, you need to remember the procedure for calculating and paying contributions for themselves (recall that they should not pay any other contributions if they do not have employees).

Each individual entrepreneur during the year must pay a fixed amount of contributions to the FIU, calculated on the basis of the minimum wage established at the beginning of the year (clause 1, part 1.1, part 1.2, article 14 of the Law of July 24, 2009 N 212-FZ). It is the same for all individual entrepreneurs and does not depend on the type of activity that the entrepreneur is engaged in, the income that he received, etc. Accordingly, it makes no sense to notify the FIU about this amount of contributions.

In addition, an individual entrepreneur must pay an additional amount of contributions if his income during the year exceeded 300 thousand rubles. (clause 2, part 1.1, article 14 of the Law of July 24, 2009 N 212-FZ). These contributions are calculated as 1% of the amount exceeding the specified limit of 300 thousand. At the same time, the amount of income is determined according to the rules of the Tax Code of the Russian Federation in accordance with the taxation regime applied by the IP (part 8 of article 14 of the Law of July 24, 2009 N 212-FZ).

It would seem that just how the additional amount of contributions payable was calculated by the IP payer could be reported to the FIU. However, the legislators decided that information on the income of individual entrepreneurs will be transferred to representatives of the Fund by the tax authorities (part 9 of article 14 of the Law of July 24, 2009 N 212-FZ). Since it is there that declarations indicating income are submitted.

So entrepreneurs without employees were exempted from reporting to the FIU.

If the sole proprietorship has employees

If an entrepreneur (lawyer, notary) has employees, then on the contributions paid from their payments, he must report to the FIU, submitting calculations in the RSV-1 form (

As you know, individual entrepreneurs, lawyers, notaries and other persons engaged in private practice in accordance with the procedure established by law must pay pension contributions and mandatory health insurance contributions to the Pension Fund “for themselves” (clause 2, part 1, article 5, part 1 article 14 of the Law of July 24, 2009 N 212-FZ). And those who pay contributions usually have to report on them to the Pension Fund. But not always.

Reporting to the FIU for individual entrepreneurs without employees

Activity individual entrepreneur requires reporting to the tax office, the Pension Fund, and the social service. The number of reports depends on the status of the entrepreneur, whether he is an employer or operates without the involvement of employees. Let's study the information on whether reporting to the FIU is necessary for individual entrepreneurs without employees? What information is provided and when?

Is it necessary to submit reports for individual entrepreneurs without employees in the FIU

You can even start with the fact that in the process of registration, an individual entrepreneur is not required to additionally register with the Pension Fund if he is not going to hire workers. AT this case it is enough just to submit papers to the tax office, after which the data on the new individual businessman will fall into the database of the Pension Fund.

All of these points are good reasons to individual businessmen submitted reports with reliable information and in accordance with all the rules. All the nuances regarding reporting to the Pension Fund are spelled out in legislative acts. Regulatory documents allow you to establish the rules for accounting for contributions and filing relevant papers with the FIU. The amount of insurance premiums is also regulated at the legislative level. It also describes the most unusual situations that may arise when paying contributions to government agency and when completing reports. It is worth noting that late filing of papers can lead to penalties from regulatory authorities.

The fairness of what has been said is confirmed by examples from arbitration practice. For example, the AS SZO in the Resolution dated 05.05.2015 No. F07-1094/2015 in case No. A42-3922/2014 pointed out the following. An entrepreneur, being a person who independently pays insurance premiums (we will clarify, in the manner determined by Articles 14 and 16 of Law No. 212-FZ), is not obliged to provide information on individual (personalized) accounting. The provisions of paragraph 2 of Art. 11 of Law No. 27-FZ are applicable to the insured, which the applicant is not.

duty address to the FIU with does not release

Reporting of individual entrepreneurs without employees in the FIU

A report in the SZV-M form is provided monthly, by the 15th day of the next month. The reporting period is the month during which the individual entrepreneur performed the functions of an employer. The entrepreneur is required to submit reports to the FIU for the months in which employees were hired, fired, or continued to work. The form labor relations(civil law or employment contract) does not affect reporting obligations. Read also the article "Employer as an insured in the OPS system".

Based on the provisions of the Labor Law, an individual entrepreneur (as well as other business entities) acts as an employer for both full-time employees and employees who were hired under a work contract. Performing the functions of an insured, an individual entrepreneur, upon hiring employees, is obliged to keep records of personalized data and submit the SZV-M reporting form to the FIU. Thus, an individual entrepreneur who temporarily hired workers under a work contract is obliged to provide personalized accounting information to the FIU in the general manner. Read also the article "Individual personalized accounting".

IP reporting to the FIU

Reporting is sent to the territorial office of the PFR once a quarter (1 quarter, half a year, 9 months and a year). On paper no later than the 15th day of the 2nd calendar month following the reporting period. AT in electronic format- no later than the 20th day of the same period. That is, RSV 1 for 9 months of 2016 must be submitted to the FIU by the 15th and 21st November (November 20 in 2016 is a day off).

The title page contains information about the insured (IP), the number of insured persons (employees), the reporting period and the content of the reporting form.
Section 1. It reflects data on accrued and paid insurance premiums and debts, if any, at the end of the reporting period.
Section 2. Information is entered on the payments made to the employees of the IP and on insurance premiums accrued from these payments.

Taxes and reporting of individual entrepreneurs without employees in 2018: what and when to submit calculation examples

Adherents of the PSN need to know that the state has not provided for a reduction in the tax burden due to insurance premiums. An exception can only be if you combine SIT with another tax system. Let's figure out how to reduce the IP tax without employees in this situation.

The amounts of "patent" tax have already been calculated. They can be found for any permitted activity on the tax website. The patent is not tied to a calendar year. You can start activity in the middle of any month and finish after the period for which the patent was purchased.

Should an individual entrepreneur without employees submit reports to the FIU

The auditors of the FIU, insisting on the legitimacy of their decision, presented such arguments. The termination of the submission of individual information cannot be unambiguously interpreted by the FIU as a loss of employer status. Law No. 212-FZ and the Procedure define duty an insured who has the status of an individual - employer - an individual entrepreneur, but does not make payments to individuals, address to the FIU with application for deregistration. In other words, for this category of entrepreneurs, a declarative procedure for deregistration has been established. In itself, the termination of employment contracts with hired employees does not release entrepreneur from filing an application for deregistration as an insurer making payments to individuals, and reporting until such an application is submitted.

From the above norms in the aggregate it follows that the obligation to provide information on individual (personalized) accounting to the FIU, established by paragraph 2 of Art. 11 of Law No. 27-FZ, is assigned only to entrepreneurs who have entered into labor or civil law contracts with individuals. Accordingly, an entrepreneur who does not involve employees and persons under civil law contracts should not submit the indicated information to the FIU.

Do I need to submit reports to IP funds without employees

There is no need to apply to the FIU with IP documents on your own. When registering with the tax department, inspectors notify all funds about the new subject themselves. This procedure is carried out within 5 days from the date of inclusion of an individual in the USRIP.

In the event that an individual entrepreneur works without involving employees, an individual entrepreneur should not register with the funds as an employer. But on the basis of Article 7 of Federal Law No. 167, an individual entrepreneur is obliged to register with the Pension Fund as an insurer and pay a fixed contribution for himself in order to be entitled to a pension benefit upon reaching retirement age.

IP reporting: what to hand over for yourself and for employees

Every year, an individual entrepreneur must submit a 2-NDFL Certificate for each employee, it reflects all payments to individuals, for example, wages, bonuses, compensation for unused vacation upon dismissal, etc., which were made in the past year and from which income tax was withheld individuals. These certificates must be submitted before April 1 of the year following the reporting year.

One of the important components entrepreneurial activity is timely reporting. From the moment of registration, an individual entrepreneur must prepare for the fact that with a certain frequency he will need to submit reports to tax service, off-budget funds. The volume of reporting depends on the taxation system, whether the individual entrepreneur has employees.

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One of the important components of entrepreneurial activity is the timely submission of reports. From the moment of registration, an individual entrepreneur must prepare for the fact that with a certain frequency he will need to submit reports to the tax service, extra-budgetary funds. The volume of reporting depends on the taxation system, whether the individual entrepreneur has employees.

What reports do IPs submit to the simplified tax system in 2016?

Most individual entrepreneurs use a simplified taxation system, which provides for exemption from a number of tax payments, as well as minimal reporting to the tax authorities.

IP reporting on the simplified tax system without employees in 2016

If an entrepreneur carries out his activities independently without employees, then the amount of reporting will be minimal. The entrepreneur only needs to submit the Declaration on the simplified tax system by April 30 of the year following the reporting year, that is, for 2016, the declaration must be submitted no later than April 30, 2017. Other tax reporting for individual entrepreneurs without employees is not provided.

IP reporting on the simplified tax system with employees for 2016

If the entrepreneur has employees, then he is obliged to submit additional reporting, which is provided for employees.

First of all, the IP-employer must submit, at the end of the year, information about average headcount employees for the past calendar year - until January 20.

Every year, an individual entrepreneur must submit a 2-NDFL Certificate for each employee, it reflects all payments to individuals, for example, wages, bonuses, etc., that were made in the past year and from which personal income tax was withheld . These certificates must be submitted before April 1 of the year following the reporting year.

In 2016, a new form of reporting for employees appeared - the calculation of 6-NDFL. It was put into effect from the first quarter of 2016, and all entrepreneurs with employees are required to pass it. This report indicates personal income tax information for the quarter for all IP employees as a whole. This form is submitted quarterly, in 2016 the deadlines for submitting these reports are as follows:

Q1 2016 – until May 3, 2016
half year 2016 - until 08/01/2016
9 months of 2016 - until October 31, 2016
12 months of 2016 - until 04/01/2017

This report is filled out on the basis of information that is further indicated in the 2-NDFL certificate, so the entrepreneur needs to ensure that both forms are filled out correctly, otherwise claims from the tax authorities cannot be avoided.

IP on USN Income - how to keep records in 2016?

The use of the simplified taxation system also provides for a simplified procedure for maintaining accounting policies, which is part of accounting, from which the simplified taxpayers are exempted. Accounting statements are not submitted to the simplified tax system, but the entrepreneur must have certain documentation, since under certain circumstances the tax authorities may request these documents to verify the submitted statements.

An individual entrepreneur on a simplified taxation system must comply with the following requirements for maintaining an accounting policy:

Application of an abbreviated chart of accounts;
Maintenance of simplified registers that replace accounting statements;
At low speeds, it is possible to refuse double recording.

The use of the simplified tax system with the object of taxation "Income" provides for the accounting of income Money cash method, that is, on the day the funds are received by the entrepreneur, they must be reflected in the Book of Income and Expenses. The following are recognized as income under this method:

Proceeds from the sale of goods, services, property and property rights;
Non-operating income - for the purposes of the simplified tax system, only funds received in the form of fines and penalties from counterparties are recognized.

All income must be documented, for example, relevant.

The book of accounting for income and expenses is kept during the calendar year, at the end of which it is filed and stored with the individual entrepreneur. It is important that the KUDiR data for cash correspond to , since cash discipline entrepreneurs must also comply.

Advice: for the correct reflection of income and tax calculation, it makes sense to connect to the services of electronic accounting. Most of these resources have a clear structure, which makes it possible to correctly keep records even for a non-specialist. In addition, many similar services allow you to submit reports in electronic form - this saves time and also avoids errors in reports, since the program performs a mandatory check of documents before checking.

IP reporting to the FIU

Except tax authorities individual entrepreneurs are required to submit reports to the Pension Fund of the Russian Federation. Note that this reporting and the procedure for its submission is the same for all entrepreneurs, regardless of the applicable tax system. For example, it provides for the absence of tax reporting, but does not exempt from submitting reports to the pension fund in in due course. And even last changes did not change the procedure for submitting reports to extrabudgetary funds.

Reporting of an individual entrepreneur to the FIU for himself

Entrepreneurs must pay contributions to the Pension Fund for themselves in a fixed amount and in the form of 1% of the amount of income exceeding the threshold of 300 thousand rubles. But in both cases, they do not have the obligation to submit reports to the pension fund, since in the first case the amount of the contribution is fixed for all individual entrepreneurs, and in the second case, the payment is calculated based on the data of the Declaration on the simplified tax system submitted to the tax office. Therefore, individual entrepreneurs without employees do not submit a report to the FIU.

IP reporting to the FIU for employees

For employees, the entrepreneur must quarterly submit a report to the FIU in the form of RSV-1. It must arrive at the branch of the pension fund at the place of registration of the entrepreneur no later than the 15th day of the second month of the quarter following the reporting one.

In 2016, another form of reporting appeared in the PFR - SZV-M. This report is submitted monthly and contains information on insurance payments for each employee for the past month. The deadline for submitting this report is the 10th day of the month following the reporting one.

The volume of reports of an individual entrepreneur on a simplified taxation system is not so large. You can fill out most forms without outside help especially if you have experience self-study. It should be remembered that in some cases the entrepreneur must also submit other reports that are not typical for his activities. For example, issuing an invoice with the release of VAT entails not only the obligation to pay value added tax, but also to submit relevant reports. In this case, the report is one-time, in the future, the entrepreneur on the simplified tax system is no longer required

Reporting to the FIU Gusarova Julia Individual entrepreneurs report to the FIU only if they have employees. Entrepreneurs without employees do not submit any reports to the FIU. What forms employers need to submit, read the material from My Business.

When an entrepreneur works alone, all his obligations to the Pension Fund consist in the timely payment of insurance premiums for himself. And even then, it is rather a duty to the Federal Tax Service, because the contributions are transferred there. Individual entrepreneurs without employees do not submit any reports to the FIU.

Everything changes when an individual entrepreneur has employees. As soon as the entrepreneur has concluded the first employment contract, he becomes an employer, and he has an obligation to report for employees to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund. The same thing happens if an individual entrepreneur hires an employee not under a labor contract, but under a civil law contract for the provision of services or the performance of work.

IP reports to the FIU in 2018 for employers

The reporting of an entrepreneur to the Pension Fund consists of two forms:

1. SZV-M. This form is needed so that the state can track working pensioners, because. if a pensioner works, his pension is not indexed by law. Despite the purpose of this form, it includes not only those who have reached retirement age, but all, without exception, IP employees hired both under labor and civil law contracts.

Individual entrepreneurs submit these reports to the FIU every month, until the 15th day after the reporting one.

If an individual entrepreneur has 25 or more employees, SZV-M can only be submitted in electronic form.

When preparing 6-personal income tax, material will come in handy.

2. SZV-EXPERIENCE. This is a new form, most employers in 2018 hand it over for the first time. A mandatory application EFA-1 is issued to the SZV-STAGE.

SZV-experience and EFA-1 must, in general, be submitted once a year before March 1 after the end of the reporting year. Here, too, the rule applies that information for 25 or more employees is submitted electronically.
If one or more employees retire during the year, you must submit an extraordinary report only for them within 3 working days from the date of receipt of the application for calculating the pension. On the day of dismissal, the outgoing pensioner is issued a copy of the SZV-STAZH with his data.

Read more about SZV-STAGE and EFA-1 in this.

Keep in mind that before submitting reports to the Pension Fund in electronic form, you must sign an agreement on electronic document management with the Pension Fund. To do this, you need to visit the local branch of the Fund once and fill out the documents.

Does an entrepreneur need to register with the FIU as an employer

No, since 2017 it is not necessary. The Federal Tax Service will independently register the entrepreneur and submit information to the Pension Fund after he submits the calculation of contributions.

Where else should individual entrepreneurs who use hired labor report?

Four forms must be submitted to the tax office:

1. Calculation of insurance premiums within 30 days after each quarter.
2. Calculation of 6-personal income tax within a month after the first, second, third quarters, and until April 1 at the end of the year. This calculation is relatively new and raises many questions for beginners. In this, we have described in detail how to fill it out and what needs to be considered.
3. Certificates of 2-personal income tax for each employee until April 1 following the results of the past year.
4. Information about the average number of times a year until January 20.

The FSS must submit Form 4-FSS quarterly. Deadline - 20 days after the end of the quarter, if rented in paper form, and 25 days if electronic.

If the above forms in the PFR and the Federal Tax Service include employees working under GPC agreements, then they are included in the 4-FSS only on one condition: the contract stipulates the obligation to pay injury contributions for the employee. The employer is required to pay accident insurance premiums only for full-time employees who are employed under employment contract. To pay or not to pay such contributions under GPC agreements, the employer decides for himself and prescribes in the agreement. If contributions for injuries under such contracts are not paid, then such employees do not need to be included in the 4-FSS.

Unlike the FIU, an individual entrepreneur will not be automatically registered with the FSS. As soon as the IP hires the first employee, within 30 calendar days it is necessary to register as an employer at the local branch of the FSS.

Online accounting to help employers

Being an employer is not easy, there are continuous duties and reports. It is especially difficult for those entrepreneurs who have already “grown up” to hired labor, but so far cannot afford to hire an accountant and pay him full wages.

Did you recognize yourself?

Then connect to the service and find a reliable assistant. In the service you can:

1. Calculate wages, sick leave, insurance premiums and other payments.
2. Draw up personnel documents.
3. Receive reminders of upcoming reports and payments.
4. Fill out reports to the PFR, FSS and FTS using an electronic wizard with step-by-step instructions.
5. Transfer payments to the budget and send reports electronically.
6. Consult with experts.