Employment in IP. How to register a seller for a trial period

10But I

Hello! In this article, we will discuss the situation when an individual entrepreneur can no longer cope on his own, and he needs hired employees.

Today you will learn:

1. Can an individual entrepreneur hire employees.
2. What are the limits on the number of employees of IP established by law.

Can an individual entrepreneur hire employees

Alternative Ways to Hire

An individual entrepreneur can hire employees, but this will require a lot of money, time and other resources from him. Can this be avoided? Yes, but only partially and in certain situations that allow the application of a civil law contract.

An employee may carry out his work on or provide services for some time, but not on a permanent basis. An employment contract is concluded for the period of performance of certain works that have a final result. For example, repair, create an author's work.

Payment in this case is made according to the results of work. Insurance payments, vacation pay and sick leave are paid by the customer on a voluntary basis.

The boundary between an employment and a civil law contract is very thin, and if the regulatory authorities consider that the form of the contract was chosen incorrectly, the employer will be ordered to register the employee in accordance with all standards and compensate him for all payments.

How can an entrepreneur hire employees and how much will they cost him?

Hired workers increase the entrepreneur's expenses for salaries, taxes and insurance premiums, and also add reporting obligations to the state.

How to register an individual entrepreneur for an employee

Which contract to choose

The type of contract concluded depends on the tasks that the employee performs. If the work is one-off and the employee is recruited to perform a specific, time-limited task, then GPC agreement is concluded(repair, website creation, advertising campaign, etc.)
If an employee is recruited for permanent job , then such relations are fixed employment contract(seller, driver, security guard, etc.).

Links to legislation

A micro-enterprise is a legal or natural person that meets the criteria established by federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation":

Civil law contracts:

Under an employment contract the entrepreneur must provide his employee with social guarantees. This:

• Regular payment of wages
• Providing paid holidays
• sick pay
• Payment of severance pay upon dismissal at the initiative of the employer
• Ensuring working conditions.

Under the GPC agreement, the employee is provided with only what is agreed when concluding a contract.

Paid according to employment contracts insurance premiums in full: contributions to the PFR, FOMS, FSS. Under GPC agreements - only PFR and MHIF ( without FSS).

Despite the obvious financial benefit for an entrepreneur from concluding GPC agreements, it is not worth concluding such an agreement with an employee if, in fact, the relationship with the hired person is labor. In the event of an inspection, the labor inspectorate may recognize such an employment contract with all the consequences - the accrual of contributions to the Social Insurance Fund, the provision of vacation and all payments due.

How to register with the FSS as an employer

For registration, you need to contact the funds with applications and a set of documents. Need to do it no later than 30 days from the date of conclusion of the contract in the FSS. The penalty for late registration with the FSS is 20 thousand rubles.

7. Registration of the insurers specified in subparagraph 2 of paragraph 3 of this Procedure is carried out by the territorial bodies of the Fund at the place of residence of an individual on the basis of an application for registration as an insurant - an individual (hereinafter - an application for registration of an individual), the form of which is provided for in Appendix No. 2 to the Administrative Regulations of the Social Insurance Fund Russian Federation to provide public service on registration and deregistration of insurers - individuals who have entered into an employment contract with an employee, approved by order of the Ministry of Labor and Social Protection of the Russian Federation of October 25, 2013 N 574n (registered by the Ministry of Justice of the Russian Federation on March 21, 2014, registration N 31687 ) represented no later than 30 calendar days from the date of conclusion of an employment contract with the first of the hired employees.

Documents for registration in the FSS

The procedure for registration with the FSS and the list of documents are established by Order of the Ministry of Labor 202n:

For registration as an insurer of individuals specified in subparagraph 2 of paragraph 3 of this Procedure, in addition to the application for registration of an individual, copies of an identity document of an individual are required, and work books hired workers or employment contracts concluded with these workers.

1. passport of an individual (IP);
2. a copy of the certificate of state registration of an individual as an individual entrepreneur;
3. a copy of the certificate of registration with the tax authority (if any);
4. copies of employment contracts or work books;

An application for registration with the FSS can be sent electronically through the State Services (an electronic signature is required).

Documents for registration in the FIU <- Регистрация в ПФР отменена с 01.01.2017

1. Certificate of registration as an individual entrepreneur
2. IP passport
3. Certificate of registration of an individual entrepreneur with a tax office (TIN)
4. Contract with an employee.

Within five days, the funds will issue notifications with numbers to the entrepreneur.

You only need to register with the funds as an employer when Hiring an employee for the first time, for all the following employees additional registration is not required.

How to find your FIU branch for registration as an employer

From January 1, 2017, to persons making payments to individuals, including organizations, individual entrepreneurs, individuals; individual entrepreneurs (including heads of peasant farms), lawyers, arbitration managers, notaries engaged in private practice, other persons engaged in private practice and not being individual entrepreneurs; organizations at the location of their separate subdivisions that have a current account and accrue payments and other remuneration in favor of individuals no need to apply to the FIU for registration and deregistration.

Links to legislation

Regulations for registration in the FSS:

Registration procedure in the FIU:

How to apply for an employee

According to Art. 68 of the Labor Code of the Russian Federation must be made in the form T-1, approved by the Decree of the State Statistics Committee No. 1. The order is issued on the date of the employment contract or later, according to the terms of the contract. The order must contain the signature of the employee.

Under the GPC agreements, it is not necessary to make an order for employment, create an employee's personal card and make an entry in the work book. We make out the employee only under employment contracts.

For the Moscow region, the minimum wage is not lower than 12 thousand rubles. under the Agreement dated March 27, 2014 (text). Individual districts may have their own minimum wages. So, in the city of Mytishchi, Moscow Region, the minimum wage cannot be less than 15,600 rubles. This value is set for the period from 2015 to 2017. You can read about it.

What salary to pay if the individual entrepreneur is registered in Moscow, and the employee works in the Moscow region?

The regional minimum wage should be applied, because the employee carries out his labor activity on the territory of the Moscow region. In this case, it does not matter where the employer is located (see part 2 of article 133.1 of the Labor Code of the Russian Federation).

How much to pay per employee

In addition to the salary itself, the entrepreneur needs to keep and transfer to the budget personal income tax for its employees 13% from salary. Those. with a salary of 15 thousand rubles. the employee will receive 13,050 rubles in his hands.

Additionally you need to pay contributions to the funds: in the Pension Fund of Russia 22%, FSS 2.9% + injuries, MHIF 5.1%- these payments are paid by the individual entrepreneur in addition to the salary of the employee at his own expense.

For example, the calculation of taxes and contributions from a salary of 15 thousand rubles.

The salary is supposed to be paid twice a month in equal installments (advance payment and salary) and taxes and contributions are to be transferred once a month.

What does an individual entrepreneur need to register employees in 2017 (using the example of a hairdresser)

Registration as an employer. Step #1.

In order for an individual entrepreneur to be able to hire an employee, he needs to register as an employer with the Pension Fund. You will also need to register with the FFOMS and the FSS. After registration in the IP funds, notifications will be issued indicating the registration numbers for paying contributions for employees. In the IFTS, the IP will also pay personal income tax on the wages of employees, since in this case it acts as a tax agent.

Attention! From January 1, 2017, to persons making payments to individuals, including organizations, individual entrepreneurs, individuals; individual entrepreneurs (including heads of peasant farms) who have a current account and accrue payments and other remuneration in favor of individuals do not need to apply to the FIU for registration and deregistration.

Form of an employee. Step #2.

When hiring an employee, the following package of documents is required:

• Passport or other identity document
• Education document
• TIN (individual taxpayer number)
• SNILS (insurance certificate)
• Medical book
• Military ID
• Employment history

If an employee is registered for work for the first time, then the employer has an obligation to create a work book.

After receiving the necessary documents, an application for employment is filled in in accordance with the staffing table and an employment contract is concluded.

The employment contract between the employee and the employer is drawn up in 2 copies for each of the parties. When compiling this document, it is important to comply with the norms of Article 57 "Content of the employment contract" of the Labor Code of the Russian Federation, which spells out the mandatory conditions for inclusion in the employment contract.

The contract must include the following information:

• Surname, Name, Patronymic of the employee and employer;
• Passport data of the employee and employer;
• Work address;
• Schedule;
• The amount of salary and bonuses;
• Job duties of an employee;
• Compensation (if required);
• Employee insurance conditions;
• Date and signature.

On the basis of the concluded employment contract, an order for employment is issued. According to Art. 68 of the Labor Code of the Russian Federation, this document is drawn up in the unified form T-1.

The main continuation of the employment contract, by right, can be considered a job description. This document outlines the terms of reference, the rights of the employee and the employer. All these documents must also be drawn up in two copies.

IP payments with employees. Step #3.

Any entrepreneur who attracts a certain number of employees with their subsequent employment becomes an employer. Therefore, he is obliged to pay not only the salary of employees, but also pay the contributions established by law.

Attention! Within 30 days from the date of conclusion of the employment contract, the individual entrepreneur must apply to the Pension Fund to register the hired employee. And in the FSS - within 10 days.

If you have acquired employees, you will have to pay insurance premiums for them - every month until the 15th day. Contribution rate - 30% of the employee's salary:

• FSS - 2.9%;
• PFR - 22%;
• MHIF - 5.1%.

From 01/01/2017, insurance premiums are paid to the tax authority, in addition to the injury insurance premium, it is also still paid to the FSS.

Also, personal income tax is withheld from the employee’s salary at a rate of 13% and transferred to the tax office no later than 2 days after the salary is issued.

PI reporting on employees. Step number 4.

Every month, by the 15th, submit the SZV-M report to the FIU. It indicates the full name of the employee, his TIN and SNILS numbers.

Form 6-NLFL is submitted to the tax authority on a quarterly basis by the 31st day of the month following the expired tax period, for payments made to employees and the amount of personal income tax withheld. A certificate in the form 2-NDFL is submitted annually until March 1.

From 01/01/2017, a new form of reporting on insurance premiums is quarterly submitted to the tax office until the 30th day of the next month.

They report on contributions "for injuries" at the end of each quarter: before the 25th day of the next month, if you submit a report in electronic form, before the 20th day - on paper. (The insurance rate is assigned by the FSS itself by type of activity)

In addition, you will still have to report to the FSS for the main type of activity.
Starting from 2018, once a year, until March 1, you submit a report on seniority to the FIU.
For reimbursement of sick leave and maternity leave, you still apply to the FSS.

An individual entrepreneur has the opportunity to hire an employee in accordance with the norms of the Labor Code. The procedure is not significantly different from the recruitment process in the organization's staff. There are features and nuances described in Chapter 48 of the Labor Code of the Russian Federation.

Applying for a job: the norms of the law

A mandatory requirement for all employers is the official employment of an employee. An employment contract or an entry in the work book must be drawn up before the third day from the start of the employee's work.

Violation of this rule entails liability under the law:

• Criminal involves the possibility of imprisonment for 2 years or the need to pay a fine of 200,000 rubles;
• Administrative: fine - no more than 50,000 rubles, up to 90 days of suspension of the company;
• Tax: a fine is imposed by inspection services, its size depends on the characteristics of the violation.

How to hire an employee officially?

There are several ways that allow you to hire an employee: the conclusion of an agreement (civil law or labor), the execution of personnel documentation, registration with the Social Insurance Fund.

It is mandatory to register with the Pension Fund within 30 days - this requirement does not depend on the chosen method of applying for a job.

The best design option for an individual entrepreneur is a civil law contract. Its peculiarity is that it involves registration for the performance of certain works or services, which does not require registration with the FSS.

How to register an employee: step by step instructions

To register an employee, you must provide the employer with the following documents:

• Identity document (passport);
• SNILS;
• Employment book if available;
• Diploma of education or other document confirming the qualification of a specialist;
• Military registration document, if available.

How does this happen?

1. The first step is to write a new employee's application for employment, according to the staffing table.
2. An employment contract is drawn up - this task is assigned to the employer, this provision is regulated by the norms of Article 57 of the Labor Code of the Russian Federation. It is required to make 2 copies - for the employer and the employee.
3. The employee from the employer receives all the information about the rules of work, familiarizes himself with the job description, labor protection regulations, working hours and rules of the order.
4. The employer draws up a document - an order for employment, according to the T-1 form.
5. An employee's personal card is issued.
6. During the first week, the employer must make an entry in the work book of the employee.

What information is included in the employment contract?

Names of the parties;

· Schedule;

The duties of an employee

· Requisites;

· Passport data;

· Payroll data;

· Date and signature.

Employee and worker benefits

Legislation regulates the need to pay wages to an employee every half a month, in accordance with Article 136 of the Labor Code of the Russian Federation. Features of payments, their volumes, are indicated in the employment contract. The payment process requires mandatory personnel records and a time sheet. If the employer does not pay wages or does it on time, he faces material or administrative liability.

If an entrepreneur hires employees in a certain number, he, according to the law, must pay certain contributions. Until the 15th, insurance premiums are transferred every month, this is 30% of the employee's salary, of which 22% - PFR, 5.1% - MHIF, 2.9% - FSS. If we are talking about an employee with whom a civil law contract has been concluded, payments to the FSS can be transferred, but they are not required.

If an employee is registered under an employment contract, he has the right to vacation and sick leave - paid, a certain number of days. Every month, personal income tax is withheld from the employee's salary for transfer to the budget. The amount of this payment - 13%, is transferred to the tax office within 2 days after the transfer of wages to the employee.

There are times when an individual entrepreneur creates a job for himself, for example, opens a shoe repair shop. But more often entrepreneurs need employees. Many are retailers and need salespeople.

A very important point is the correct registration of an employee for work. Here, errors can result in a specific amount.

Let's look at how to hire people in your company the right way.

You need to sign a contract with a new employee. Depending on the working conditions, two types of contracts are concluded Labor or Civil law.
It depends on whether the work is intended to be permanent or temporary.

These are two fundamentally different documents with significant differences.

The employment contract includes:

• Making an entry in the workbook
• Providing mandatory guarantees: in the form of wages, paid holidays and sick leave, severance pay.
• Certain working conditions are prescribed for this position

All contractual relations in this case are regulated by the Labor Code.

Under the Civil Contract, you negotiate with the employees about all the conditions and enter it into it, you do not draw up a labor contract. In this case, rely on the Civil Code.

In both cases, information is submitted to insurance funds. This is the Pension Fund, the compulsory health insurance fund, and only in the event of an employment contract, data is also submitted to the FSS (insurance contributions: decree, accidents, occupational diseases). And all these contributions, the individual entrepreneur as an employer is obliged to pay for the employee.

Another important point: sometimes entrepreneurs conclude a Civil Contract instead of an Employment Contract. For example, they hire a salesperson, and in order to save on deductions, they draw up a Civil Contract. Is it dangerous. If the employee goes to court to recognize such an employment contract, then most likely he will win it. And the entrepreneur will have to pay for everything that he underpaid, whether this contract is labor.

How to properly recruit an employee

I must say right away that in the case of an individual entrepreneur, you are not required to keep a complete personnel record. There are certain unified forms that are maintained in personnel departments at enterprises. But, some documents, all the same, it is worth getting.

Take a photocopy of the passport, work book and SNILS from the employee (pension insurance certificate - such a green card). As for the work, if a person gets a job for the first time, then you must have a work book for him. And the insurance certificate, by the way, is the same.
In addition, you need to take copies of the document on military registration and, possibly, documents on education from those liable for military service. For example, to register a pharmacist in a pharmacy, you need a diploma and a certificate. For some specialties, a medical book is required.

You don't have to write a job application, it's up to you.

How to draw up an employment contract

Article 57 of the Labor Code spells out the requirements for this contract. The position to which the employee enters, working hours, working conditions, information about holidays must be spelled out. The terms of remuneration must be spelled out.

Don't forget to spell out your job responsibilities. You can make an insert directly from the job description. What is not specified in the contract, the employee is not obliged to do.

If there are job descriptions, the employee in the contract must sign that he is familiar with them.
Two copies of the contract are made, one for you, the other for the employee. Let him sign on your copy that he received the contract in his hands.

Now it remains only to make an entry in the work book about hiring.

Now the policy of obligatory medical insurance is drawn up by the employee independently.

That's basically it. But I want to talk a little more about registration in social funds.

Registration in off-budget funds

When you hire a person, you have thirty days to register with the pension fund as an employer (in the FSS - ten days).
You need to come to the pension fund with documents for individual entrepreneurs (this is a certificate of registration and tax registration), your passport and an employment contract for an employee. Write an application there and after registration, you will be given a notice that you are registered as an employer.

If you do not have time to submit information on time, you will be fined - five thousand rubles. If this process drags on for more than 90 days, then you will have to pay ten thousand.

For the FSS, in addition to these documents, also take labor workers and a certificate of opening a bank account. The same does not need to be delayed, here the fine under the Labor contract is already twenty thousand rubles, and under the civil one - five and ten, as in the FIU and the delays are the same. But, a civil contract is registered only if such a need is prescribed there. In other cases, FSS registration is not required.

Hiring employees is a big responsibility and every detail must be taken seriously when concluding an employment relationship.