For individual entrepreneurs with hired employees, the question of registering with the Social Insurance Fund as an employer-insurer (in case of temporary disability and in connection with maternity, against industrial accidents and occupational diseases) is in principle not raised - this is his responsibility. That is, as soon as an individual entrepreneur hires a specialist, he must register with the Social Insurance Fund, since in addition to insurance contributions for compulsory pension insurance (OPS) and compulsory health insurance (CHI), the individual entrepreneur has to make contributions to compulsory social insurance (OSI) in case temporary disability and maternity from the accrued wages of employees in the amount of 2.9%.
In addition, individual entrepreneurs with hired employees must pay insurance premiums for OSS against industrial accidents and occupational diseases (“injuries”) in the amount of 0.2% to 8.5%, depending on the type of economic activity.
An individual entrepreneur without employees has no obligation to make contributions to the Social Insurance Fund, so he does not receive sick leave during illness. If the individual entrepreneur is a woman, then she cannot count on maternity benefits. In order to rightfully qualify for sick leave and maternity benefits, an individual entrepreneur without employees can voluntarily enter into an agreement with the Social Insurance Fund. However, most individual entrepreneurs do not take advantage of this opportunity, primarily for the purpose of saving money. Why pay insurance premiums if you have the right not to?
In fact, there are several advantages to voluntary registration with the Social Insurance Fund for individual entrepreneurs without employees:
- you will be entitled to temporary disability benefits;
- a female entrepreneur will be able to receive maternity benefits, as well as take advantage of a lump sum benefit upon the birth of a child (provided that she is registered with a medical institution in the early stages of pregnancy);
- also, a female individual entrepreneur will be able to receive a monthly allowance for child care until the child reaches the age of 1.5 years;
- the right to social benefits for funerals is guaranteed.
Compulsory and voluntary insurance for individual entrepreneurs
There are two types of social insurance for individual entrepreneurs:
- mandatory contributions - for employees;
- voluntary contributions - for yourself.
When an entrepreneur has employees, he must make contributions to payments included in the wage fund in the amount of 2.9%.
Important! If a person works for an individual entrepreneur, and not in an organization, then he will also receive payments from social insurance.
In the second case, the entrepreneur independently decides whether to register with the Social Insurance Fund and whether to pay voluntary contributions.
Who pays?
Only the social insurance fund is responsible for paying sick leave to an individual entrepreneur, and this is a significant difference between it and an employee.
The latter receives part of the benefit from the employer from its reserves.
FSS
The Social Insurance Fund, concluding an agreement with an individual entrepreneur who voluntarily registers himself in this organization, undertakes to pay him benefits for periods of temporary disability.
In this case, the citizen transfers a certain amount of money to the fund annually, depending on the type of taxation that he uses.
Sick leave for individual entrepreneurs: registration with social insurance authorities
To make voluntary payments for social insurance, an individual entrepreneur must contact the social insurance department and submit:
- Statement.
- Passport.
- Certificate of state registration of an individual entrepreneur - OGRNIP.
- Document on registration with the tax service - TIN.
- Extract from the state register - USRIP.
The Social Insurance Fund registers an entrepreneur within five working days. He issues a notification to the individual entrepreneur that voluntary registration has taken place.
Important! An individual entrepreneur receives payments for temporary disability and when going on maternity leave if he pays voluntary contributions to the Social Insurance Fund.
Legislation and highlights
- According to Part 3 of Art.
2 Federal Law No. 255 “On compulsory social insurance in case of temporary disability and in connection with maternity”, individual entrepreneurs are subject to social insurance, but only if they have entered into voluntary legal relations with the Social Insurance Fund. Attention! It is important to note that an individual entrepreneur who has employees must pay insurance premiums for them. - The Labor Code of the Russian Federation equates persons who work for an entrepreneur under an employment contract with persons who work in organizations (Article 183).
- The recommended form of application, on the basis of which obligations of the Social Insurance Fund to individual entrepreneurs arise, is established by Order of the Ministry of Labor of the Russian Federation No. 108n (Appendix 2).
- Calculation of disability benefits is carried out according to the rules established by Art. 4.5 Federal Law No. 225 and clause 2 of Art. 425 Tax Code of the Russian Federation.
- The rules for paying voluntary insurance premiums are established by Government Decree No. 790 dated October 2, 2009.
About the size and payment of contributions for individual entrepreneurs
The amount of insurance contributions of individual entrepreneurs to the Social Insurance Fund is calculated taking into account the cost of the insurance year.
| Year of payment of contributions | Minimum wage | Rate | Amount to be paid | Year of compensation received |
| 2016 | 6204,00 | 2,9% | 2158,99 | 2017 |
| 2017 | 7500,00 | 2,9% | 2610,00 | 2021 |
Calculation
7,500 rub. (minimum wage 2017) × 2.9% × 12 months. = 2610 rub.
Important! The table shows that in order to be able to receive compensation amounts in the current year, the individual entrepreneur is obliged to fully pay off the contributions in the previous year. This must be done before December 31st.
| Contributions can be paid | Payment method |
| – one time – once a month – once per quarter – once every six months | – in cash through a bank branch – non-cash via bank account – via postal service |
If an individual entrepreneur misses a payment deadline, the FSS terminates relations with the entrepreneur automatically, starting on January 1 of the following year. The decision to terminate insurance is sent to the individual entrepreneur no later than January 20. Contributions are refunded within one month.
Important! Starting from 2021, individual entrepreneurs who pay contributions to the Social Insurance Fund on a voluntary basis do not submit a report on them.
How much can a female individual entrepreneur receive while on maternity leave?
A woman who is an individual entrepreneur who is planning a pregnancy can qualify for a one-time payment from the social insurance fund for 140 days of maternity leave. Moreover, she can receive it as early as 2021. To do this, she needs to register with the Social Insurance Fund and pay the annual fee by December 31 - 3,885 rubles for regions with a standard minimum wage.
For example, a woman plans to go on maternity leave on January 11 and return to work on May 31, 2021. To calculate the amount of her benefit, it is necessary to calculate her average daily earnings: it is equal to the minimum wage divided by the number of calendar days of all months in which the insured event occurs.
Let's look at the table:
| Month | Calendar days of the month | Paid days of the month | Average daily earnings | Benefit amount |
| January | 31 | 21 | 360,09 | 7561,89 |
| February | 28 | 28 | 398,68 | 11163 |
| March | 31 | 31 | 360,09 | 11163 |
| April | 30 | 30 | 372,1 | 11163 |
| May | 31 | 30 | 360,09 | 10802,7 |
| Total | 140 | 51853,59 |
Accordingly, by paying only 3,885 rubles, a woman will be able to receive compensation in the amount of 51,853.59 rubles .
What are the requirements for sick leave?
To be sure that the sick leave certificate is filled out correctly, you need to check its completion by an employee of the medical structure, taking into account the following requirements:
- Records should not be allowed to extend beyond the cells and borders.
- Filling out is done carefully and only in large block letters.
- The recording color can only be black.
- It is allowed to fill out the sick leave only with a fountain, gel or capillary pen. Ball type is not used.
- It is possible to print using a printing device.
- Entries cannot be corrected.
- If an error is found, you need to contact your doctors for a duplicate.
Important! The sick leave form has two sides and several sections. Some of them are filled out by doctors, others - by employers and individual entrepreneurs, in particular.
How to get: opening and closing BC?
- Opening a sick leave certificate .
There must be a reason for this (illness or injury in oneself or a child, another relative). The attending physician sets the appropriate code (usually “01”). The start date of sick leave is the day of application. If a visit to a medical institution occurred after a working day or the day was almost completely worked, its calculation begins from the next day. - Closing and filling out sick leave .
Upon recovery, the sick leave is closed and a corresponding note is made. The individual entrepreneur must put his signature on the printed version. The second part of the sheet, intended for the organization’s accounting department, is filled out by the individual entrepreneur independently. The patient is given a printed version of the sick leave certificate. If a medical institution uses electronic sick leave, and the individual entrepreneur has the opportunity to receive this version of the bulletin, it is also sent to him (since due to the lack of employees, the entrepreneur himself handles the accounting reporting).
How to fill out the “sick leave” part of the document
The sequence of filling out sick leave by doctors is indicated below.
- The topmost section must be filled out by an employee of the medical structure. The first line tells you whether the document is a primary document or a duplicate. In the duplicate, next to the tick mark, the number of the original copy is indicated.
- Then indicate the name, address of the organization and the date when the document was issued.
- The day on which the incapacity occurred is entered.
- The code indicating the type of disability consists of two numbers, and the one following it consists of three. The meaning of both is indicated on the reverse side of the sheet.
- The hospital institution is required to affix its OGRN.
- You should check that your gender and date of birth are correct.
- The purpose of the “date 1” column is to indicate in it the day when the cause of the illness changed. For example, the day on which childbirth is expected. Or the date of the voucher, then in the column “date 2” the final date of the voucher and its number are entered.
- In the “care” block there are two lines in which data about two relatives who are being cared for is entered. These are: their age, relationship code, full name;
- In the special cells below, the time of treatment in the hospital, violations of the regime, disability group, and ITU marks are noted.
- In the adjacent column, the duration of the disease, the name and signature of the attending physician are indicated. There is also a date indicating when you need to start work.
How to register with the FSS?
The procedure for concluding a voluntary insurance contract does not take much time. To do this, the entrepreneur needs to fill out a special form, which can be found on the FSS website or filled out through the State Services website.
The necessary documents can also be submitted through the specified portal, but all copies must be signed with a qualified electronic signature . Registration is carried out within 3 days from the date of application.
Package of documents
You will need to prepare the following package of documents:
- Application for voluntary insurance.
- The applicant's passport and its copy.
- Certificate from the Unified State Register of Individual Entrepreneurs and its copy.
- TIN and its copy.
The Order of the Ministry of Labor establishes a recommended application form , which must contain the following information:
- date of completion;
- name of the territorial branch of the FSS;
- information about the applicant (full name, address, contact details);
- passport details;
- information about state individual entrepreneur registration (registration authority, number and date);
- information about the activities carried out (type, OKVED2 code, address and contact details);
- information about tax accounting (name of authority and TIN);
- information about an account with a credit institution.
Next, you need to select the method of receiving notification of registration with the Social Insurance Fund:
- personal delivery;
- by mail;
- in the form of an electronic document, if the application was submitted through State Services.
The application is signed by the applicant.
Filling out sick leave by an individual entrepreneur
An individual entrepreneur must provide the following information on sick leave:
- The name of the individual entrepreneur as an employer.
- A note about the type of income - main or part-time.
- An identification number.
- SNILS.
- The date of the report in form N1 is for a work-related injury.
- Time of insurance period and non-insurance periods. When the length of service is less than one month, then zeros are entered. Non-insurance periods include military service, work in the fire department or in the law enforcement system.
- Amounts of average and average daily earnings. For individual entrepreneurs, the first is equal to the minimum wage, the second is calculated based on the first.
- Signature and seal of the entrepreneur.
Important! Stamps should not obscure the filled cells. If sick leave is filled out incorrectly, the insurer may refuse to pay for it.
Next, the entrepreneur contacts the Social Insurance Fund and submits:
- An application requesting payment for sick leave indicating the details for transferring funds.
- Passport.
- Certificate of incapacity for work.
- Calculation of payments due.
Important! An application to the Social Insurance Fund must be submitted no later than 6 months after the closure of the sick leave.
Example of a completed sick leave form
Major changes from 2021
The most important change in calculating sick leave is the increase in the minimum wage. In 2021, the minimum wage will increase from 11,280 to 12,130 rubles. It is this value that affects the patient’s average daily earnings if sick leave is paid at the “minimum wage”, or is compared with already calculated sick leave, since the average earnings cannot be lower than the minimum wage
.
Since the benefit is calculated based on average earnings for the two previous years, when calculating it is determined for 24 months and the average number of days for 2 years is 730 days.
Minimum average daily earnings
, calculated from the minimum wage, will be:
(12,130 × 24 months) / 730 days = 398.79 rubles
Also, in 2021, the calculation of the daily average will include payments for 2021 and 2021. In 2021, the maximum base for calculating sick leave was 815,000 rubles, and in 2021 – 865,000 rubles.
In this regard, the maximum daily benefit amount
in 2021 will increase and will be:
(815,000 + 865,000) / 730 days = 2,301.37 rubles
Back in 2021, several more regions are expected to switch to a pilot project for direct payments from the Social Insurance Fund (that is, without the participation of the employer). New regions will join the pilot project to pay for sick leave, and this will happen in two waves:
- On January 1, 2021, the following will join the pilot project: Yamalo-Nenets Autonomous Okrug, Kirov, Kemerovo, Saratov, Orenburg, Tver regions, Komi, Yakutia and Udmurtia;
- from July 1, they will be joined by: Krasnoyarsk and Stavropol Territories, Irkutsk, Volgograd, Leningrad, Tyumen and Yaroslavl regions, Dagestan and Bashkortostan.
Starting from 2021, the Ministry of Labor plans to transfer all regions to direct payments of benefits from the Social Insurance Fund.
The amount of sick leave payments for individual entrepreneurs
When calculating the temporary disability certificate for an individual entrepreneur, the following are taken into account:
- Minimum wage as average earnings.
- Length of work for which social security contributions have been paid.
| Experience | Percentage of average earnings (minimum wage) |
| 8 years + | 100% |
| 5-8 years | 80% |
| Up to 5 years | 60% |
Important! The amount of benefits is calculated taking into account the minimum salary on the date when the insured event occurred.
The insurance period consists of periods of time when an individual entrepreneur:
- Worked under an employment agreement.
- He was in the civil service - at the municipal or federal level.
- He was engaged in other types of work, during which contributions to the Social Insurance Fund were paid.
Important! The experience of an individual entrepreneur includes not only those periods of work when he carried out entrepreneurial activities and transferred contributions to the Social Insurance Fund, but also other periods that he is able to confirm with records in his employment record or an agreement with the employer.
Example
Entrepreneur V.N. Semenov started his working career in 2011. In 2021, he took sick leave and was ill for 6 days.
The amount of sick leave for an individual entrepreneur will be:
(minimum wage x 24/730) x percentage of length of service x number of days.
7500.00 (minimum wage 2017) x 24 months: 730) x 80% x 6 days. = 1183.56 rub.
Can an entrepreneur take a ballot for the BiR?
Voluntary social insurance involves payment not only in case of illness or injury, but also for pregnancy and childbirth. Submitting an application on the basis of a sick leave certificate is carried out in the same way as for temporary disability:
- the person must be insured;
- established premium - paid until the end of the year preceding the insured event.
Accordingly, if registration with the Fund was carried out in the same year in which the individual entrepreneur gave birth to a child, she will receive benefits only in the amount established for unemployed citizens.
What will the benefit be?
The amount of the benefit will depend, first of all, on the minimum wage (used as of the child’s birthday) and the vacation period indicated on the sick leave:
- 140 days – standard;
- 156 days – if there are complications during childbirth;
- 194 days – at the birth of 2 or more children.
Regardless of length of service, 100% of the minimum size will be used . The average daily earnings are calculated from the minimum wage amount, which is multiplied by the number of days of maternity leave.
Reference! If an individual entrepreneur is registered before the 12th week of pregnancy, she is also entitled to a one-time benefit in the amount of 649.84 rubles (from February 1, 2021).
Part-time workers: procedure for paying sick leave
Part-timers are a headache for many accountants. Young specialists in accounting departments do not always know how to pay sick leave for this category of workers. This is not surprising: there are some subtleties here too.
For example, if a person is officially employed at several enterprises at once, when receiving sick leave at the clinic, he should notify the attending physician or registrar about this. In this case, he is entitled to as many sick leaves as the number of companies he works for.
However, it is important to make a note about which of their positions is the main one , since this is where he can count on additional material support .
Important! If an employee officially works in different places for more than one year, then each employer is obliged to pay for his sick leave.
What if a citizen simultaneously works under an employment contract and as an individual entrepreneur?
In this case, both the employer and the businessman himself send contributions for the person. Our law does not consider these contributions to be duplicative, despite the fact that the insurance period when performing two types of activities is considered as one when considering the right to a labor pension.
Why is that? If there is an employment contract, the citizen performs certain work, and his employer - the tax agent - is obliged to pay taxes and contributions for the employee. When registering as an individual entrepreneur, a person does something else in his free time from his main job, for example, provides cleaning services, that is, he, as it were, hires himself to work. It is for this reason that a citizen pays contributions.
Thus, by working as an employee and individual entrepreneur, a person increases his income, from which contributions are paid, which means the amount of the pension will be greater than if the citizen worked only in one company.
Explanations from the Social Insurance Fund on the procedure for calculating length of service
Expert opinion
Ilyin Georgy Severinovich
Practicing lawyer with 6 years of experience. Specialization: criminal law. Law teacher.
Examples of sick leave calculations. Online sick leave calculator.
Download the “Sick Leave” directory. Submitting an application-calculation.
Types of sick leave, their duration. Sick leave in the ERU report.
Sick leave accounting, postings. Notification of payment of funds.
Regulations on sick leave. Addresses of the directorates of the Social Insurance Fund.
Errors in sick leave. Video about sick leave.
Sick leave on the working time sheet. For child care.
For pregnancy and childbirth. Sick leave on vacation.
Sick leave for part-time workers. With a shift work method.
Sick leave during downtime. If after a day of work a certificate of incapacity for work is issued.
Can an employee on sick leave go to work for 1 day? Changes October 01 Accrual is carried out based on the following indicators:. Additionally, read the collections Calculation of vacation pay with examples, online calculation calculator and Salary on a business trip, also with examples.
Detailed video on the topic: Webinar “Calculating sick leave in a new way.” Another video: Calculating the amount of assistance based on sick leave.
Components that need to be determined before calculating sick leave. Accounting for insurance experience and calculation of sick leave.
This topic is discussed in more detail on the Billing period page. This topic is discussed in detail on the page Average daily salary.
This issue is discussed in more detail on the page Limitation of sick leave.
Conclusions that can be drawn from the examples of the Ministry of Social Policy regarding the application of maximum earnings limits, average daily wages and insurance payments:. Other pages on the topic "Calculation of sick leave":.
Accountant's Handbook. Accountant's calendar.
Examples of documents. Thematic collections.
Video for an accountant. Frequently asked questions Calculation of sick leave.
Calculation of sick leave, accrual of sick leave. Download for free. Calendars for accountants, entrepreneurs, personnel officers
Individual entrepreneur pension: funded part
Russian legislation gives employees and individual entrepreneurs the opportunity to form not only an insurance, but also a non-state share of the pension. If its first component is guaranteed and formed by the state, then the second is by private pension funds. The PFR website has published a list of reliable organizations involved in recording contributions, investing them and accumulating them for a future pensioner, including an entrepreneur.
Important! A citizen can change one NPF to another once every five years.
Components of a funded pension for citizens
In order to form an optional part of the pension from contributions made to the Pension Fund, an individual entrepreneur must submit a corresponding application to the state fund and divide the contributions as follows: one-fifth to go to the state pension, six percent to savings.
Let us note that with the need to “collect” a state funded pension, you need to be more careful: our state likes to present surprises and can “freeze” these payments, as, for example, for citizens who retired in 2014. Therefore, the editors of the site believe that it is better to save money using, firstly, individual pension programs of large Russian banks. They often offer good conditions for their clients. Secondly, you can take out endowment life insurance or independently form a financial “cushion” on a deposit, the interest on which exceeds annual inflation. All of these practices allow accumulated funds to be bequeathed to descendants.
There are also some nuances in matters of accrual. Let's consider this situation. Oleg Pavlov born 1965 – entrepreneur, transfers funds to the Pension Fund. Can he send part of them to a funded pension? Answer: no. According to the law, only citizens - individual entrepreneurs born in 1967 or younger who have chosen this method of forming a pension - can contribute 6 percent to the formation of a non-state benefit. Pavlov does not fall within the specified age limits, so he can only send contributions for government payments.
Video - How to get a funded pension?
Reflection of the entrepreneur's experience in the work book
According to the Labor Code of the Russian Federation (Article 66), a working person must have a document confirming his work activity. We are talking about a work book in which employers make entries about hiring and dismissal from jobs. The work book records information about insurance (and work experience until 2002). An individual entrepreneur, as a business owner, does not have the right to issue a book in his name, since he is not an employee in the accepted sense.
The activities of individual entrepreneurs are not recorded in the work book.
Upon subsequent employment by a former entrepreneur in a service or organization, the future employer should also not record any information about his activities as an individual entrepreneur. As already mentioned, it is the individual entrepreneur’s contributions to the Federal Tax Service that are one of the conditions for taking into account work experience during business activities.
The date of registration of an individual as an individual entrepreneur and the date of deregistration with the Federal Tax Service correspond to the period of labor (insurance) experience of the individual entrepreneur.
At the time of deregistration, the Pension Fund is obliged to issue the entrepreneur a certificate confirming the fact that during his activities the necessary payments were made. If a citizen simultaneously acts as an individual entrepreneur and as a hired employee of any organization, then at the place of employment a work book is created for him as for an ordinary employee. At the same time, he, as an existing individual entrepreneur, must at the same time make fixed amounts and insurance payments to the Federal Tax Service.
general information
There are about four million individual entrepreneurs in the Russian labor market. This is a significant number of workers to whom the state must guarantee rights and social benefits. protection.
One of these areas is temporary disability of an individual entrepreneur (individual entrepreneur). If the individual entrepreneur conscientiously complied with the law, then he, like employees employed under a contract, has the right to sick leave and to receive benefits.
Unlike pension and compulsory health insurance, temporary disability insurance is implemented on a voluntary basis; the entrepreneur is not required to pay insurance contributions, but then he will not have the right to receive benefits .
Legislative aspects
The Labor Code of the Russian Federation informs that payment of sick leave is due to all participants in the social insurance system.
The doctor is obliged to issue this document to a citizen with obvious signs of illness.
An individual entrepreneur cannot require an employee to appear during sick leave.
He is also obliged to pay benefits if the authenticity of the certificate of incapacity for work is beyond doubt.
Ways to find out your insurance experience
The basis for the formation of pension capital is official earnings. If a person’s white salary was small, and the bulk was gray salary, then the final amount of pension payments will also be insignificant.
To check the insurance experience, it is necessary that the person is registered in the compulsory pension system. After registration, each person receives a SNILS - an individual personal account to which the authorities transfer funds.
Using SNILS you can find out the owner’s full name, the length of the insurance period and the amount of pension that the person has accumulated. SNILS is also used for registration on the government services portal, which allows you to obtain information about your experience remotely through many online services.
Let's consider what ways there are to obtain information about your insurance experience.
Contacting the Pension Fund
Another option is to send a request for information by registered mail with a list of enclosed documents.
You can also obtain information from the pension fund via the Internet. To do this, you need to log in to your Personal Account on the Pension Fund website. Authorization is available to those who have an ESIA account on the government services portal. After this, you need to log into your personal account and obtain the requested information.
