The Ministry of Labor has changed the rules for registering policyholders in the Social Insurance Fund

The procedure for liquidating a business

The completion of commercial activities is registered with the tax authorities at the place of residence. The legal basis of the procedure is Article 22.3 of Law 129-FZ. An application to close an individual entrepreneur must be submitted using form P26001, approved by order of the Federal Tax Service of Russia No. ММВ-7-6/ [email protected]

Mandatory attachments to the notification will be:

• payment order or check for payment of a fee in the amount of 160 rubles;
• certificate from the Pension Fund on the provision of personalized information.

The absence of a certificate from the Russian Pension Fund as part of the application is not grounds for rejecting the application. The tax authority is obliged to request information about filing reports through interdepartmental channels. The procedure for data exchange is established by government decree No. 1092 of December 22, 2011.

Important! Details for paying the fee can be obtained on the official website of the Federal Tax Service of the Russian Federation. The automatic service generates a receipt free of charge and around the clock.

Thus, the legislator only requires the entrepreneur to submit documents to the registration authority. However, only businessmen without employees will be able to avoid contacts with extra-budgetary funds.

Is it possible to close an individual entrepreneur with debts in a year?

Sometimes it is necessary to close an individual entrepreneur if there are debt obligations. They may arise from taxes or pension charges. To avoid refusal, you can send documents by mail. They will definitely be accepted by the tax service. But the entrepreneur will have to pay debts voluntarily or compulsorily.

That is, when an individual entrepreneur is closed, the debts are transferred to the individual. They will be accrued according to law for the last three years. The debtor has 15 days to pay off the debts. As you can see, it is not difficult to close an individual entrepreneur and deregister from state funds. The main thing is to ensure that taxes and insurance premiums are paid on time in the new year.

On video: Termination of the activities of individual entrepreneurs

When is it necessary to deregister?

Entrepreneurs who do not employ hired employees should not turn to extra-budgetary funds during liquidation. The accrual of fixed insurance fees stops from the moment the entry is removed from the Unified State Register of Individual Entrepreneurs.

The employer must notify the FSS of the termination of its activities, and also submit final reports to the Pension Fund. The question of termination of the status of a contribution payer will arise in the following cases:

• termination of employment contracts with all employees;
• complete liquidation of individual entrepreneurs.

The rules for deregistration in funds are not the same. The administration of pension contributions is now handled by the tax service. Employers submit only personalized information to the Pension Fund. There is no need to submit separate liquidation applications. The Social Insurance Fund retained organizational and administrative independence. You will have to notify the territorial division of the dismissal of all individual entrepreneurs' employees.

Introductory information

If an individual entrepreneur decides to close his business, then to terminate his activities he needs to contact the tax office with a set of relevant documents (Article 22.3 of the Federal Law of 08.08.01 No. 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”).
If everything is in order with the submitted documents, then the individual entrepreneur will be removed from tax registration and the entry about him will be excluded from the Unified State Register of Individual Entrepreneurs. Let us say right away that there is no need to contact the Pension Fund for deregistration in such a situation. Pension Fund specialists themselves will deregister the entrepreneur after receiving information from the tax authorities about the exclusion of the entry from the register (Clause 2, Article 11 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”).

If the individual entrepreneur did not have employees, then there is no need to apply to the Social Insurance Fund, since the entrepreneur himself, as a rule, does not pay insurance premiums for disability and maternity, or contributions for injuries. If the individual entrepreneur voluntarily paid contributions for disability and maternity, then to deregister he will only need an application (clause 12 of the Administrative Regulations, approved by order of the Ministry of Labor of Russia dated February 25, 2014 No. 108n). That is, there are no special difficulties in this procedure.

However, if the individual entrepreneur had hired employees, and he terminated employment relations with them, he will need to take measures to deregister with the Pension Fund and the Social Insurance Fund as an employer (even if the individual entrepreneur does not plan to completely cease operations). Let us describe the procedure for deregistration from funds in more detail.

Procedure for deregistration with the Pension Fund of Russia

All necessary documents will be received by the fund through interdepartmental channels from the tax service. Formally, to terminate the status of an employer, an entrepreneur only needs to terminate employment contracts and liquidate the individual entrepreneur.

However, in fact, deregistration with the Pension Fund will be carried out, because when considering application P26001, the supervisory authority requests a certificate of submission of personalized reporting. There are two forms:

• SZV-M. Information about insured employees is transmitted monthly until the 15th;
• SZV-STAGE. Information is required to be sent annually before the beginning of March. When terminating business activities, a report will need to be submitted no later than the date of application to the tax authority (Article 9 of Law 27-FZ of 04/01/1996).

With the introduction of an interdepartmental electronic system, it is no longer necessary to receive a certificate of fulfillment of duties on paper. However, lawyers recommend making sure that there are no debts on the reports. Otherwise, the likelihood of the liquidation procedure being delayed will be high.

Important! If the number of employees is 25 people or more, the entrepreneur is required to submit personalized accounting data in electronic form. If the documents are received by the fund on paper, the obligation is considered unfulfilled. A businessman can be held administratively liable under Article 17 of Law 27-FZ. The fine is 500 rubles for each insured person.

Registration and deregistration in extra-budgetary funds

Payers of insurance premiums are persons (organizations, individual entrepreneurs, heads of peasant farms, lawyers, notaries, etc.) who are required to pay contributions for compulsory social insurance. They are also called policyholders

.

Registration of policyholders is carried out by control bodies - territorial branches of the Pension Fund of Russia

and
FSS
.

• At the same time, PFR units keep records of payers of insurance premiums for pension insurance, as well as for compulsory medical insurance ( CHI
  ).
• The bodies of the Federal Social Insurance Fund of the Russian Federation keep records of payers of contributions for disability and maternity.

Payers of insurance premiums must be registered

as policyholders in extra-budgetary funds.

As a general rule, registration of contribution payers is carried out without an application.

When registering a legal entity (LE) or individual entrepreneur (IP), the tax authority (or other registration authority), using the “one window” principle, independently transmits information about new taxpayers to all extra-budgetary funds.

Divisions of the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation, in turn, are required to register new policyholders within three days and assign them registration numbers

.

Thus, when registering a new taxpayer, registration with the territorial bodies of extra-budgetary funds is carried out without an application.

, i.e. without personal appeal from legal entities and individual entrepreneurs.

The table reflects information about which fund the registering authority transfers information about the payer to and within what time frame the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation carry out registration of policyholders.

From a document sent to the policyholder electronically.

A document confirming the fact of registration with the Pension Fund of the Russian Federation (and for organizations - with the Federal Social Insurance Fund of the Russian Federation) is sent to the policyholder in electronic form

with an enhanced qualified electronic signature via TCS, including via the Internet, and to an email address.

Notice of registration with registration number on paper

the payer has the right to receive voluntarily by application. This document is issued upon request within three working days.

Attention!

To find out the registration number, we advise you to request an extract from the Unified State Register (USRLE/USRIP).

The following policyholders are additionally required to register.

• Separate divisions of organizations
• Individual entrepreneurs (heads of peasant farms, lawyers, private notaries) - in case of concluding employment contracts with employees or making payments under civil law contracts

• Separate units
• Individual entrepreneurs

When creating a separate subdivision (SU), the organization must register as an insurer with the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation at the location of this subdivision, if the following conditions are simultaneously met:

• the division has a separate balance sheet and current account;
• The division independently calculates payments in favor of employees.

If any of the listed conditions are not met, the policyholder is not registered at the location of the separate unit, and all responsibilities of the separate unit related to the calculation and payment of insurance premiums, submission of calculations of contributions, are performed by the parent organization at its location.

You must submit an application and a package of documents yourself.

To register at the location of a separate unit, the organization must submit the appropriate applications

to the branches of each extra-budgetary fund in the prescribed form:

• application form to the Pension Fund;
• application form to the FSS of the Russian Federation.

To the application, policyholders must attach copies of documents confirming the existence of a separate balance, current account and the accrual of payments and other remuneration to individuals.

Within 30 days from the date of creation of a separate unit.

Applications and documents must be submitted to the territorial body of the FSS of the Russian Federation within 30 days

from the date of creation of a separate division.

The deadline for registering an organization in the territorial branch of the Pension Fund of the Russian Federation at the location of the separate unit has not been established

. However, it is advisable to register the OP before insurance premiums from payments to individuals are transferred for the first time. This will allow you to identify payments from this department.

No later than five days

from the moment of receipt of the application and documents, the bodies of the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation must register a separate division as an insurer.

At the same time, in each fund the unit will be assigned an individual registration number (when registering with the Federal Social Insurance Fund of the Russian Federation, it will also be assigned a subordination code). It will be indicated in the registration notice, which is sent to the policyholder by the territorial branches of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation.

Attention!

The Pension Fund of the Russian Federation sends two copies of the notice of registration of the OP, one of which must be submitted to the Pension Fund of Russia branch at the location of the parent organization within 10 days from the date of its receipt.

An individual entrepreneur must independently

register with the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation only in the following cases:

• an employment
  or
  civil law
  with an individual , as well as
  an author’s
  contract;
• in the territorial branch of the Federal Social Insurance Fund of the Russian Federation - upon concluding an employment
  contract with the employee.

The procedure for registering lawyers and private notaries is the same as for individual entrepreneurs.
Attention!
Individual entrepreneurs are no different from other employers. They must also enter into employment contracts with employees and maintain their work records.

You must submit an application and a package of documents.

To register as an insurer-employer, an individual entrepreneur must, within the prescribed period, submit to the Pension Fund of the Russian Federation and/or the Federal Social Insurance Fund of the Russian Federation at his place of residence.

a corresponding application with the necessary documents attached.

To register at the Pension Fund

An application and copies of the following documents are submitted at the place of residence:

• an identity document confirming registration at the place of residence;
• certificate of registration as an individual entrepreneur;
• licenses to carry out certain types of activities (if available);
• certificates of registration with the tax authority;
• labor (civil law, copyright) contract with an individual.

For registration at the FSS branch of the Russian Federation

An application is submitted at the place of residence, a passport and copies of the following documents are presented:

• certificate of registration as an individual entrepreneur;
• certificates of registration with the tax authority;
• the employee’s work book with a record of employment with this individual entrepreneur.

Attention!

If an individual entrepreneur who has employees working under employment contracts has already been registered with the funds as an insured employer, then in the future there is
no need
.

The following deadlines for registration in extra-budgetary funds have been established for individual entrepreneurs.

• In the Pension Fund of Russia - within 30 days
  from the date of concluding an employment (civil law, copyright) contract with the first employee.
• In the Federal Social Insurance Fund of the Russian Federation - no later than 10 days
  from the date of concluding an employment contract with the first employee.

No later than five days

from the moment of receipt of the application and documents, the bodies of the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation will register the entrepreneur as an insured employer, which will be reported by notifications of registration. The notifications will indicate the registration number in the relevant fund (if registered with the Federal Social Insurance Fund of the Russian Federation, the subordination code will also be indicated).

Attention!

Now an entrepreneur will have two registration numbers in the Pension Fund:

• number assigned upon registration as an individual entrepreneur,
• number assigned to both the employer.

Having hired employees, an individual entrepreneur must pay insurance premiums both for himself and for his employees. In this case, the payment documents will need to indicate the corresponding registration numbers and BCC.

Penalties are applied to policyholders for late registration.

For violation of the established registration period, the following fines are applied to policyholders:

• up to 90 days - in the amount of 5,000
  rubles,
• for more than 90 days - in the amount of 10,000
  rubles.

For carrying out activities by an individual entrepreneur who has entered into an employment contract, without registering as an insured-employer with the Social Insurance Fund, a fine of 10% of the taxable base for calculating contributions for the entire period of activity is levied, but not less than 20 000

rubles

In addition, for violating the registration deadlines, an entrepreneur or an official of an organization may be brought to administrative liability in the form of a fine from 500

up to
1,000
rubles. Administrative liability does not apply to lawyers and notaries.

Attention!

Both the Pension Fund and the Social Insurance Fund can fine the policyholder, or both funds can fine them.

Basically, the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation independently deregister policyholders.

The territorial bodies of extra-budgetary funds themselves deregister policyholders based on what they receive from the tax authorities.

data.

This happens in the following cases:

• upon liquidation
  or reorganization of an organization;
• when an individual entrepreneur ceases his activities;
• when the location
  of the organization (place of residence of the entrepreneur) changes, if at the new address it is subordinate to another territorial division of the Pension Fund of the Russian Federation or the Federal Social Insurance Fund of the Russian Federation.

First, the tax authorities enter the relevant information (about termination of activity or change of address) into the Unified State Register of Legal Entities/Unified State Register of Individual Entrepreneurs and send information about this to the branches of the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation in which the organization or entrepreneur is registered.

After this, these off-budget funds independently withdraw

organization or entrepreneur registered as policyholders.

Information on the time frame for non-budgetary funds to deregister policyholders is given in the table.

When policyholders independently apply for registration.

In some cases, in order to be deregistered, an organization, an entrepreneur, as well as a lawyer and a private notary must themselves apply to extra-budgetary funds to do so. The following policyholders must submit such an application:

• organization upon closure of a separate division
  that is registered in extra-budgetary funds;
• an individual entrepreneur upon termination of an employment contract
  with the last employee.

The Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation deregister such policyholders within the time limits specified in the table.

A document confirming deregistration with the Pension Fund of Russia is sent to the policyholder in electronic form

. To confirm deregistration, receipt by the policyholder of a paper document is not mandatory. This document is issued upon request within three working days.

The procedure for deregistration is not as clearly prescribed by the legislator as the procedure for registration. There is no provision for liability for violating the deregistration procedure. However, you should not delay submitting an application for deregistration, since control authorities will require you to submit reports on the payment of insurance premiums.

To submit an application for deregistration of an organization with the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation, you need to:

• When closing a division, which has a separate balance sheet, its own current account and itself calculates and pays insurance premiums from payments to individuals.
• If the division has lost the authority to maintain a separate balance sheet, current account or accrue remuneration in favor of individuals.

To deregister an OP, you must submit a corresponding application

to the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation at the location of the separate unit:

• application form to the Pension Fund;
• application form to the FSS of the Russian Federation.

The application must be accompanied by copies of the decision (order, instruction) on the termination of the activities of a separate division or on the transition to centralized payment of insurance premiums through the parent organization.

The application to the division of the FSS of the Russian Federation must also be accompanied by a notice of registration of the organization as an insurer at the location of the separate division.

In case of termination of employment relations with the last of its employees.

If an individual entrepreneur had hired employees and he terminated his employment relationship with them, he will need to take measures to deregister with the Pension Fund of the Russian Federation and the Social Insurance Fund as an employer.

At the same time, the procedure for deregistration is not as clearly defined as the procedure for registration. For example, there are no deadlines for filing an application for deregistration. There is also no provision for liability for violating the deregistration procedure.

Attention!

While an individual entrepreneur is registered with extra-budgetary funds as an employer-insurant, he, in the opinion of regulatory authorities, retains the obligation to submit reporting documents on the calculation and payment of insurance premiums.

• Deregistration from the Social Insurance Fund
• Deregistration with the Pension Fund of Russia

After termination of employment relations with the last of his employees, an individual entrepreneur must submit an application for deregistration to the territorial branch of the Federal Social Insurance Fund of the Russian Federation.
Attention!
If, in addition to employment contracts, an entrepreneur has entered into civil contracts with individuals that continue to be valid and under which the obligation to pay accident insurance premiums remains, then there is no need to deregister.

To deregister from the Social Insurance Fund, you must submit the following documents:

• application in the prescribed form;
• notification of registration in the fund;
• copies of documents that confirm the termination of the employment contract with the last employee (copies of the order to dismiss the employee, employment contract, extract from the order register or employee accounting register, etc.).

There is no deadline for filing an application for deregistration. It is stipulated that the FSS must deregister an individual entrepreneur within 14 days after submitting documents.

The procedure regulating the registration and deregistration of insurance premium payers with the Pension Fund does not oblige

Individual entrepreneurs contact the Pension Fund when dismissing employees.

But it would be logical for an entrepreneur to de-register with the Pension Fund of Russia branch. After all, when concluding an employment or civil law contract with an individual, the individual entrepreneur submits to the Pension Fund of Russia an application for registration as an insurer.

In any case, we recommend that individual entrepreneurs submit an application to the Pension Fund for deregistration as an employer. Otherwise, according to Pension Fund employees, the individual entrepreneur is obliged to submit zero reports within the established time frame.

The procedure for deregistration with the Social Insurance Fund

Closing an individual entrepreneur who hired employees will require compliance with special rules. The instructions were approved by order of the Ministry of Labor of Russia No. 202n dated April 29, 2016. The entrepreneur must send a written application to the territorial division of the fund with a copy of the order to terminate the last employment contract. The application form is included in the appendices to the order of the Ministry of Labor of the Russian Federation No. 574n.

Deregistration from the Social Insurance Fund is carried out regardless of the presence of arrears in fees. Fund employees are given 14 working days to complete the registration process. This does not exempt the entrepreneur from repaying the debt. Collection of money is allowed after completion of the procedure.

Important! The regulations do not establish a deadline for filing an application. However, you should not delay in notifying the FSS of the Russian Federation, because having the status of an employer obliges you to submit reports.

Submit documents

An entrepreneur can submit documents to the funds independently or through a representative (by power of attorney):

1. When applying in person, no additional documents are required to confirm the right to apply, except for a passport.
2. If another person is involved in the procedure for closing and deregistering an individual entrepreneur, then he needs a power of attorney certified by a notary.
3. All documents can be sent to the funds by registered mail with notification and an inventory of the contents of the envelope.

Any agency must respond within 14 days of receiving the request. After this, the business liquidation procedure is completed.

An individual entrepreneur, when closing his business, must report to both the tax authorities and extra-budgetary funds. An individual entrepreneur who does not have employees needs to deregister only with the tax office. Don’t forget to check all documents after closing the IP. It is also very important to ensure that any debt is paid off. If you do everything correctly, you will not have any problems during a possible inspection.

What documents are needed

Mentioning the full package of documents required to be submitted to the inspectorate for deregistration of an individual entrepreneur, a more detailed list of them can be presented as follows:

• an application for deregistration of an individual entrepreneur, drawn up in form P26001, is required;
• You must provide an original receipt confirming that the state fee has been paid. The state duty itself is paid at Sberbank. Its size is 160 rubles. You can pay either through a bank teller or through a terminal. Many today prefer to use the simplest and fastest way - making payments through the online banking application;
• The individual entrepreneur certificate must be included in the package of documents;
• You will definitely need a passport.

When the entire package is fully formed, it is sent to the tax office.

Closing a business

Liquidating a business is a serious process. You need to approach it thoroughly. Deregistration of an individual entrepreneur is a mandatory procedure that an entrepreneur needs to go through so that in the future there will be no questions from the tax service.

Deregister as an Employer Individual Entrepreneur 2020

After registering an individual entrepreneur with the Federal Tax Service Inspectorate, the entrepreneur does not need to contact the Pension Fund for registration; he receives a registration number as an individual registered as an individual entrepreneur after the Federal Tax Service Inspectorate sends his data to the Pension Fund.

Therefore, due to certain provisions of the current legislation, he is obliged to provide the relevant documents to the Pension Fund of Russia (hereinafter referred to as the Pension Fund of Russia), as well as the Social Insurance Fund (hereinafter referred to as the FSS). If for some reason an individual entrepreneur decides to terminate its activities, the following algorithm should be followed:

Where and when to apply

Certificate from the place of work with an individual entrepreneur - how to do it correctly

The application, along with the attached package of documents, is submitted to the tax authority located in the area of ​​registration of the individual entrepreneur. If, at the same time, the entrepreneur conducts his business in another place, then, according to the law, he can still submit an application for deregistration only to the department where he is registered.

The procedure for filing an application for deregistration of an individual entrepreneur provides for several ways to bring it to the tax office:

• You can visit the tax office in person. Many consider this the simplest option, but at the same time complain about standing in queues;
• You can submit an application through a representative hired through the company. There are many companies that provide similar services. This results in saving time, but at the same time there are additional expenses for paying for the services of a representative, plus issuing a power of attorney;
• send via Russian Post by registered mail, attaching an inventory of the contents. This is what they do unless there is great urgency. Errors are not allowed in the application form, otherwise it will be returned to the applicant;
• sending by email. In this case, you will need to use a digital signature.

Tax service

Documents are reviewed by the tax service within 5 days, excluding weekends. If the verification result is positive, the entrepreneur receives a certificate. A certificate is issued in person only upon presentation of a passport. The same applies to a trusted person.

The Tax Service reviews documents for deregistration within 5 working days. If the result is positive, the entrepreneur is issued a certificate. You can obtain it in person by submitting your passport to the regulatory authority. A trusted person can also do this.

Important! If the tax inspectorate does not deregister the individual entrepreneur for any reason, the entrepreneur is issued a notice of refusal, which substantiates these reasons.

Registration, deregistration

Individual entrepreneurs can also voluntarily enter into legal relations under compulsory social insurance in case of temporary disability and in connection with maternity.
In this case, they are obliged to pay insurance premiums for themselves and have the right to receive insurance coverage (benefits). b) for deregistration - an application for deregistration of a legal entity at the location of the separate division, copies of documents confirming the closure by the legal entity of an account with a bank (other credit institution) opened for transactions by the separate division, or termination of the powers of the separate division for the calculation of payments and other remuneration in favor of individuals) at the location of such a separate division.

Registration of individual entrepreneurs in the Social Insurance Fund and the Pension Fund of Russia

As soon as an entrepreneur hires his first employee, he is required to register with extra-budgetary funds. Obtaining policyholder status imposes two responsibilities on an individual entrepreneur:

• transfer contributions to pension, health and social insurance from employee income;
• provide reporting on accrued and paid contributions for each quarter.

Individual entrepreneurs must register with the Pension Fund regardless of the type of agreement concluded with an individual. This can be either an employment or civil law contract. You need to register with the Social Insurance Fund only when registering a relationship with an employee under an employment contract or if the contract contains a clause on voluntary social insurance of the employee.

Based on the results of registration, the individual entrepreneur will be assigned a unique policyholder number, which must be indicated in payment orders and reports.

To register an individual entrepreneur as an employer, he is given 30 days at the Pension Fund and 10 days at the Social Insurance Fund. Fines for violating the registration deadlines established by law are at least 5,000 rubles. If the deadlines were violated by more than 90 days, then fines increase to 10,000 rubles.

Individual entrepreneurs do not have a strict time frame for deregistration. He can do this at any time, and there is no responsibility for missing deadlines. But until the employer status is liquidated, the individual entrepreneur will be required to submit zero reports, even if he did not have a single employee in the reporting quarter. For each overdue report, an individual entrepreneur is subject to a fine of 1,000 rubles. Funds can assess fines even after the cessation of work of an individual entrepreneur, already on an individual. Therefore, when dismissing the last employee, a businessman should take measures to deregister.

It is worth considering that if an entrepreneur worked independently, then he does not need to report to the Social Insurance Fund and the Pension Fund if the individual entrepreneur is closed. The tax service itself will transfer all the necessary information to the Pension Fund. Entrepreneurs usually do not register with the Social Insurance Fund, only on a voluntary basis (if they wish to receive payment for sick leave and maternity leave).

Stages of closing an individual entrepreneur

In order to switch from an individual entrepreneur to the status of an ordinary citizen again, an individual entrepreneur must deregister from all state funds.

A closing entrepreneur will have to:

• Settlement of all debts;
• Resolving personnel issues;
• Removal of individual entrepreneurs from tax registration;
• Deregistration from the Pension Fund of Russia;
• Deregistration from the Social Insurance Fund;
• Deregistration of the cash register;
• Closing a current account.

The closure of an individual entrepreneur begins with an appeal to the tax office, as the main registering authority.

Before filing an application for liquidation of an individual entrepreneur, you must submit all reports and pay debts. The tax return must be prepared for the last working period, regardless of the schedule. The main task at this stage is to convince the state that the entrepreneur has no debts left.

Additional costs during the liquidation process are created by the mandatory payment of state fees. In 2020 it is equal to 160 rubles.

You can choose any convenient payment method:

• Through an operator at a Sberbank branch;
• By bank card through a Sberbank terminal (not all terminals are equipped with a similar function);
• Transfer via online banking.

If documents are submitted electronically, then you do not have to pay the state fee (based on Federal Law No. 234-FZ of July 29, 2018)

Removal of individual entrepreneurs from tax registration

An individual entrepreneur deregistering with the tax authorities will need the following documents:

• Application (form P26001);
• Certificate of registration of individual entrepreneur;
• Passport;
• Receipt for payment of state duty;
• Power of attorney to represent the interests of an individual entrepreneur (notarized) - in situations where he himself cannot visit the tax office.

The application, submitted in paper form, can be filled out by hand (in block letters, black pen) or on the computer. The electronic form is available on the tax website, and the paper form and sample form can be found at any branch.

The first section of the application indicates the details of the individual entrepreneur (full name, OGRNIP, INN). Next, you need to make a choice in which way the individual entrepreneur wishes to receive a response notification (in person, through a proxy or by mail).

You must sign the application strictly in the presence of a tax officer or a notary.

It is possible to submit documents to the department that previously registered the individual entrepreneur in any of the following ways:

1. Personal visit to the Federal Tax Service office . This is the most popular and fairly simple way, however, it will take a lot of time, which will be required on the road and in queues.
2. Contacting the tax authority . Sometimes this function is transferred to a full-time accountant or director. In this case, in addition to the basic package of documents, the authorized person needs to take his passport and a notarized power of attorney.
3. By mail . You can send documents to the tax office from any post office. It is most reliable to send by registered mail with declared value and return receipt requested. For insurance, you can make an inventory of all invested papers.
4. Through the tax website . Here you will need a properly executed electronic signature.

The response from the tax office should arrive on the sixth working day after receiving all documents. If deregistration is approved, the former individual entrepreneur will receive a corresponding certificate and an extract from the Unified State Register of Individual Entrepreneurs. You can receive documents in person or request to be sent by mail.

Withdrawal to the Pension Fund and Social Insurance Fund

Deregistration of individual entrepreneurs without employees in the Pension Fund of the Russian Federation and the Social Insurance Fund occurs automatically, according to data from the tax office. Even if the former individual entrepreneur still has debts to the funds, he can pay them after the business is closed. But there is no point in delaying this matter, otherwise recovery will go through the courts. All debts must be repaid within 15 days.

To receive a calculation of mandatory payments, you must contact the Pension Fund with a passport and a certificate of termination of business activity received from the tax office. If there are debts, the former individual entrepreneur will be given a receipt for their repayment.

The deadline for deregistering an individual entrepreneur from the Pension Fund of Russia and the Social Insurance Fund is not established by law, but it is recommended to do this before the start of a new quarter.

The situation is much more complicated with individual entrepreneurs who had employees. They need to pay off their debts in advance. The deregistration of an individual entrepreneur from the Pension Fund occurs on the basis of an extract from the Unified State Register of Individual Entrepreneurs, which is sent there by the Federal Tax Service.

In practice, individual entrepreneurs are often faced with requests from the Pension Fund to submit additional documents, for example:

• Application for deregistration;
• A copy of the order of dismissal of the last full-time employee;
• Copies of employee work books with records of their dismissal.

Removal of an individual entrepreneur as an employer can occur without cessation of business activity. For example, if an individual entrepreneur no longer plans to hire employees, but will continue to work “for himself.”

If an individual entrepreneur was registered as an employer, then he is required to submit reports to state funds, even if there are no employees on staff. Therefore, in order to relieve himself of this responsibility, the individual entrepreneur must contact the Pension Fund and the Social Insurance Fund with an application and confirmation of the dismissal of the last employee.

You can also submit reports to the Social Insurance Fund both before and after deregistration.

You must contact the FSS if the individual entrepreneur was registered there as an employer. In this case, it is necessary to provide a 4-FSS report, an application for deregistration and copies of documents confirming the termination of employment relations with employees (for example, a dismissal order).

The documents are reviewed by the Social Insurance Fund and the Pension Fund of the Russian Federation within two weeks, then a copy of the verdict on deregistration is sent to the former employer by letter. Although, according to the new rules, confirmation of deregistration can be sent in electronic format to the specified email of the individual entrepreneur.

You can download applications for deregistration of individual entrepreneurs with the Pension Fund of the Russian Federation and the Social Insurance Fund below.