This problem is solved in favor of the expectant mother: maternity leave for individual entrepreneurs can be obtained if all the rules of voluntary social insurance are followed.

Pay to the Social Insurance Fund - and pregnancy benefits are guaranteed

How can an individual entrepreneur receive maternity benefits? According to Federal Law No. 255-FZ (Article 2, Part 3, 4), a woman must register with the Social Insurance Fund and pay a fixed contribution there. For example, having entered into an agreement with the Social Insurance Fund in 2019, a woman must pay contributions for the entire year by December 31. The right to insurance coverage will begin on January 1, 2020. If an insured event, which is recognized as the first day of maternity leave, occurs in 2020, the individual entrepreneur will receive maternity benefits (maternity benefits) and another payment, which is discussed below.

Payment of voluntary insurance premiums was made on time and in full, we also advise you not to forget to register with a medical consultation: no later than 12 weeks of pregnancy. For this, the expectant mother will receive an additional one-time benefit, which since February 2019 is 649.84 rubles.

What is due to those who paid or did not pay contributions?

Having made full payment under the insurance contract for the previous year, an individual entrepreneur on maternity leave in 2019 will receive the following amounts of money:

• maternity benefit (maternity benefits) - RUB 51,918.90. for 140 days of vacation. In the case of the birth of twins or complicated childbirth, the number of days of leave increases and the amount of benefits increases accordingly.
• one-time benefit for registering with a housing complex in the early stages of pregnancy (up to 12 weeks) - 649.84 rubles.

In addition, there are also federal and regional benefits for the birth of the first, second and third children, benefits and allowances for large families, and wives of conscripts. Mothers who are individual entrepreneurs will receive these payments for their child regardless of whether they have a voluntary social security agreement. insurance. All payments upon birth of a child.

How are maternity payments made to individual entrepreneurs if maternity leave began in the same year in which the insurance contract was concluded? The law recommends continuing to pay, and when the new year begins, submitting an application to the Fund for a benefit. This must be done no later than 6 months after the end of the sick leave period for pregnancy and childbirth.

About the amount of contributions

The amount of contributions that must be paid to the Social Insurance Fund by an individual entrepreneur planning maternity leave also depends on the size of the minimum wage. In 2018, it is 9,489 rubles, and the annual contribution amount is calculated by the Fund’s employees using the formula: 9,489 x 0.029 x 12 = 3,302.17 rubles. The benefit is obvious, you can pay the annual amount at once or in installments, but remember, the entire amount must be paid by the end of the year, otherwise the insurance contract will be automatically terminated.

Take care of taxes

Maternity leave for individual entrepreneurs means suspension of activities. There are discrepancies in the laws regarding taxes. Therefore, it would be better to contact your tax office for clarification on paying taxes. As a rule, during parental leave, business activities can be suspended and pension and tax not paid.

For part-time workers and unemployed people

Many people ask whether individual entrepreneurs pay maternity leave if the mother is also officially employed under an employment contract. If a woman is registered as an individual entrepreneur and at the same time works officially, she has the right to apply for assignment of payments both to the Social Insurance Fund and to her employer - the BIR benefit must be calculated and paid to her for each of the places.

Monthly child care benefits for individual entrepreneurs who have not entered into an agreement with the Social Insurance Fund are issued through local social protection authorities and will be paid in a minimum amount - from January 2019 it is 4,512 rubles. (and at the birth of a second child - 6,284.65 rubles).

Regulations

• The basics are set out in Federal Law 255 “On compulsory social insurance in case of temporary disability and in connection with maternity.”
• More details can be found in the “Rules for the payment of insurance premiums by persons who voluntarily entered into legal relations for compulsory social insurance in case of temporary disability and in connection with maternity”, approved by Decree of the Government of the Russian Federation of October 2, 2009 No. 790.

If a woman is not employed, but is an individual entrepreneur, then receiving benefits in connection with pregnancy, childbirth and maternity have their own characteristics due to the fact that, as a rule, individual entrepreneurs do not register with the Social Insurance Fund, since this is not mandatory . Accordingly, contributions to the individual entrepreneur fund are not paid for compulsory insurance, so benefits will be paid to female individual entrepreneurs in the same way as to non-working women.

That is, there is no maternity benefit at all; a lump sum benefit for the birth of a child and a monthly child care benefit are paid by the social protection authority in the established amount.

If a woman wants these payments to be made by the Social Protection Fund and wants to receive maternity benefits, then she must voluntarily register with the Social Insurance Fund, register for voluntary social insurance, and pay fixed annual contributions to the Social Insurance Fund. Only in this case can an individual entrepreneur receive a minimum amount of maternity benefits.

What benefits can you expect if a woman is officially employed?

If a woman is unemployed, then she still has the right to benefits -.

Benefits for individual entrepreneurs

Maternity and childbirth for individual entrepreneurs

As mentioned above, in order for an individual entrepreneur to receive this payment, you need to register with the Social Insurance Fund and pay the insurance premium for the previous year. That is, the premium must be paid for the year preceding the occurrence of the insured event. If a woman takes maternity leave in 2016, then she must pay an insurance premium for at least 2015.

The amount of benefits for an individual entrepreneur will be minimal, calculated based on the minimum wage. In 2015, the minimum wage is 5965 rubles, respectively, the benefit will be minimum wage * 24/730 * 140 days. = 5965 * 24 / 730 * 140 = 27455 rub.

How to get benefits?

It is necessary to provide the following documents to the Social Insurance Fund (at the place of residence of the individual entrepreneur):

• application for maternity benefits;
• certificate from the antenatal clinic;
• certificate of incapacity for work;
• copy of the passport.

One-time payment at the birth of a child for individual entrepreneurs

If a woman is registered with the Social Insurance Fund and makes voluntary contributions to the fund, then the benefit will be paid by the Social Insurance Fund. If a woman individual entrepreneur is not registered with the Social Insurance Fund, then the social security body will pay the benefit.

The amount of the benefit does not depend on the place of receipt - in 2015 it was equal to 14,497.8 rubles.

How to get benefits?

It is necessary to contact the Social Insurance Fund at the place of residence of the individual entrepreneur (for those registered with the fund) or the social protection center at the place of residence of the individual (for those not registered with the fund) with the following package of documents:

• application for a one-time benefit upon the birth of a child;
• copy of the passport;
• a certificate stating that the second parent did not receive this benefit (if he has an official place of work).

Monthly child care up to 1.5 years old for individual entrepreneurs

Women individual entrepreneurs can receive this benefit, regardless of whether they are registered with the Social Insurance Fund or not. The amount of the benefit also does not depend on the place of receipt - it will be minimal in accordance with the minimum wage for the current year - 2718.34 rubles. for the first child, 5436 rubles. - on the second and subsequent ones.

If a woman individual entrepreneur is registered with the Social Insurance Fund, then she must apply for a monthly benefit at the fund branch at the individual entrepreneur’s place of residence.

If a woman individual entrepreneur is not registered with the Social Insurance Fund, then she needs to contact the center for social protection of the population as an individual in the department at her place of residence.

What documents are needed to receive benefits:

• application in free form;
• child's birth certificate;
• copy of the passport.

If a woman is the wife of a conscripted soldier, then she has the right to additional benefits in connection with pregnancy, childbirth and maternity -.

Didn't find the answer to your question in the article?

A woman who gives birth to a child can apply for maternity benefits. If a girl operates as an individual entrepreneur, the procedure for receiving payment may become more complicated. The fact is that individual entrepreneurs are not included in the provisions of the law providing for the accrual of maternity leave. However, women included in this category can still qualify for funds. But the accrual procedure will have a number of features that you should know about in advance.

Law on maternity payments for individual entrepreneurs

Today there is no specific law regulating the calculation of maternity benefits for individual entrepreneurs. As a general rule, payments can be received by persons for whom employers make contributions to the Social Insurance Fund. At the same time, current legislation does not oblige entrepreneurs to make monetary contributions for themselves. A person has the right to perform an action voluntarily. Experts advise not to neglect this opportunity and transfer the required amount in a timely manner. In another situation, the girl risks being left without maternity leave. The entire payment procedure is regulated by the following regulations:

• Government Decree No. 790 of October 2, 2009, Chapter 34 of the Tax Code of the Russian Federation.

Before applying for maternity leave, individual entrepreneurs should familiarize themselves with the provisions of the above regulations.

Payment rules

In order for a female entrepreneur to receive maternity payments and other child benefits, two conditions must be met:

1. The woman will have to go through the registration procedure with the Social Insurance Fund. You must contact the department of the institution located at the girl’s place of residence. As a fact confirming the start of interaction with the extra-budgetary fund, a corresponding agreement will be concluded.
2. An entrepreneur must make timely transfers of insurance premiums. In this case, the established sizes and deadlines must be strictly observed.

If an individual entrepreneur makes a payment to the Social Insurance Fund this year, maternity benefits will be accrued only in the next period. To receive payment you must have an official one. It must be drawn up in accordance with the current legislation of the Russian Federation. Only a medical institution that has a license has the right to provide sick leave.

IMPORTANT

2018 brings with it a number of changes. The procedure for calculating payments will not change, but there will be innovations in social legislation. Already in 2017, a legal act was adopted according to which the provision of social benefits is now regulated by Chapter 34 of the Tax Code of the Russian Federation. This means that the authority to transfer maternity and other payments fell to the tax authorities. To calculate the required benefits, contributions that were made to the Social Insurance Fund within 2 years will now be taken into account.

Step-by-step instructions for registering individual maternity leave for yourself

If an individual entrepreneur wants to get maternity leave, she will have to take a number of actions. An agreement on voluntary social insurance must first be signed. When the document is in hand and the necessary contributions have been made in full, you will need to contact the FSS unit. You must have with you a package of documents confirming your right to receive payment.

You must contact the same branch of the government agency to which the transfers were made. A decision on a received application is made within 10 days. You will be able to receive your IP payment no later than the 26th of the next month. If the application for maternity funds is approved, payment can be transferred using the following methods:

• through a bank;
• to a card account;
• by postal transfer.

The choice of method depends on the convenience of the citizen. The girl must indicate the transfer method at the time of submitting the documentation.

Required documents

To receive maternity leave, you will have to prepare a package of documentation. The entrepreneur needs to carry out the actions twice. For the first time, the papers will have to be collected before concluding an agreement with the Social Insurance Fund. You need to have with you:

• a statement drawn up in accordance with the rules;
• passport;
• TIN certificate;
• OGRNIP certificate.

The application form can be obtained by contacting the extra-budgetary fund unit. Certified copies must be made of all papers except the application. A person can do this independently or assign the need to carry out the action to representatives of the Social Insurance Fund. In the second situation, the citizen will have to provide original documents, from which copies will be made.

When applying for maternity pay, the girl will also have to prepare a package of documentation. It should include:

• completed application;
• passport;
• documents confirming the right to receive payment.

Experts advise clarifying the list of required documents in advance by visiting the organization’s branch and receiving advice.

Social insurance fee

The amount of contributions that individual entrepreneurs must pay to the Social Insurance Fund directly depends on the minimum wage. The calculation is made using a special formula. Thus, in 2017, the minimum wage was 7,500 rubles. The entrepreneur had to pay the following amount to the Social Insurance Fund

7,500 x 0.029 x 12 = 2,610 rubles.

For your information

Funds can be transferred in a lump sum or divided into small parts. The choice depends on the convenience of the entrepreneur. However, the following rule must be observed: payments in full must be transferred before the end of the current year. Otherwise, the insurance contract will be automatically terminated.

Who pays for maternity leave?

Maternity benefits belong to the list of insurance cases that are within the competence of the Social Insurance Fund of the Russian Federation. To receive payment, the entrepreneur must make timely contributions in the prescribed amount. The amount received over a certain period of time will be used in the future to provide maternity benefits.

Additional Information

The state does not allocate its own funds for the payment of this type of benefits. It is for this reason that it will be possible to receive funds only if the entrepreneur has paid contributions on time in the prescribed amount throughout the year. If the application occurs before the established deadline, the application for maternity benefits will be rejected. This does not contradict current legislation.

Payments of maternity benefits in 2018

The types of payments that an individual entrepreneur can receive are clearly stated in the current legislation. A businesswoman who became a mother in 2018 can qualify for:

1. Benefit for the birth of a child. It represents a one-time payment. Its size is fixed. The girl will be able to receive 13,741 rubles. 99 kop..
2. Child care allowance up to one and a half years old. Funds are provided monthly. The size of the payment directly depends on the number of children already in the family. If a girl gives birth to a child for the first time, she will be provided with 2,576 rubles. 63 kopecks. If a second baby is born, the amount will be increased to 5,153 rubles. 24 kopecks The funds are paid within one and a half years from the date of birth of the child.
3. Benefit from the Social Insurance Fund. Funds are provided only to entrepreneurs who concluded an agreement in a timely manner and transferred the required amount on time. The amount of the benefit directly depends on the minimum wage established in the state.

The first two payments are provided to all girls who become mothers. Registration of benefits is carried out through social security at the place of registration. Payments from the Social Insurance Fund are provided only to persons who make a timely transfer of funds. An entrepreneur may not pay contributions to the Social Insurance Fund. However, in this situation, the girl will not be able to qualify for this payment.

Deadlines

Processing maternity benefits is a rather slow process. After an individual entrepreneur has submitted an application to receive funds, employees of the authorized government agency will carefully check whether the entrepreneur has the right to maternity leave. The law provides 10 days to complete the procedure. When the period is over, the girl will be informed of the decision. If the verdict is positive, funds are not credited immediately. You will be able to receive the payment only the next month after your application. Capital is credited no later than the 26th. If the girl does not apply for funds on her own, maternity leave will not be provided.

Receiving payments

For the convenience of citizens, the state has developed several ways to receive funds. Capital can be transferred using:

• postal transfer;
• bank payments;
• crediting funds to the card account.

Attention

The choice of method directly depends on the wishes of the girl who receives maternity benefits. The individual entrepreneur must decide which method the funds will be transferred to before submitting the application. The document must already indicate a suitable method for transferring the payment.

How to calculate the amount of maternity leave for individual entrepreneurs in 2018

The amount of the amount directly depends on the length of the insurance period and the amount of earnings of the entrepreneur. In 2018, when calculating the amount, not only the funds that the individual entrepreneur transferred on his own are taken into account, but also the contributions that employers made for him when the entrepreneur was working under an employment contract. The specifics of calculating maternity benefits are fixed in the current legislation.

When calculating, the minimum wage established in the state is taken into account. Additionally, representatives of the organization accrue maternity benefits, taking into account the following parameters:

• the number of days in the month when the maternity leave was issued for the individual entrepreneur;
• duration of temporary disability;
• percentage of payments based on length of service.

To check the correctness of the calculation of benefits, a person can calculate its amount independently.

Taxation

To obtain the right to maternity benefits, a person must register with the Social Insurance Fund. Then you have to make the necessary payments on time. Additionally, the entrepreneur is required to draw up a report on the funds received. It is filled out according to Form 4a-FSS and submitted by January 15.

All persons who pay contributions are required to submit reports. If an entrepreneur has voluntarily entered into a social insurance agreement, he is also obliged to perform this action. The form to be filled out consists of a cover page and two tables. In the first of them, it is necessary to enter information about payment orders, and in the second, the amounts of benefits that were paid on sick leave or provided in other situations established by law are recorded.

If a businesswoman goes on maternity leave, the activities of the individual entrepreneur are temporarily suspended. The features of contributions to the state are also changing. If the entrepreneur paid taxes:

• according to the simplified tax system for income, you will only need to pay insurance premiums for yourself;
• according to the simplified tax system, income minus expenses, you will again only need to pay insurance premiums for yourself;
• According to UTII, tax is calculated based on physical indicators. Therefore, contributions to the state will need to be made within the prescribed period. Insurance premiums for yourself are deducted in accordance with the established procedure.

It must be borne in mind that the above rules apply only if the girl does not have employees.

Nuances

In addition to basic benefits, the girl can count on additional payments, which are provided for by the current legislation of the Russian Federation. So, if a businesswoman has a second child, she has the right to receive maternity capital. Payments are processed on a general basis. The entrepreneur will be provided with the appropriate status and the required funds, which are provided to large families, as well as spouses of military personnel who are and are undergoing compulsory military service.

In practice, situations are known when a girl on maternity leave wants to open an individual entrepreneur. However, many mothers are afraid that performing such an action will become a reason for canceling the established payments for the child. If we look at the current legislation, it turns out that no such restrictions have been established. Like all citizens, the girl has the right to register as an individual entrepreneur. To do this, you will need to fill out an application in accordance with the established rules and contact the tax office at your place of registration. Additionally, you need to have a passport, TIN and an additional application for transition to a simplified taxation system.

Additionally, the girl will have to pay a state fee, the amount of which is 800 rubles. A check confirming the fact of depositing funds must be attached to the general package of documentation. Women who are on maternity leave and want to become individual entrepreneurs will have to decide in advance on the type of activity. At the same time, it is not enough to choose a specific business idea that a woman wants to implement. The future businesswoman is obliged to choose the appropriate OKVED code. You can select several numerical indicators corresponding to the activity being performed. All codes will need to be recorded in the application for opening an individual entrepreneur.

Maternity leave will be provided to an individual entrepreneur only if the person has entered into a social insurance agreement in advance and made payments in accordance with the established rules. If such an action has not been completed, the application for the provision of funds will be rejected. It must be taken into account that maternity benefits are provided at the expense of payments made by the individual entrepreneur during a certain period. The entrepreneur independently decides whether he wants to make payments. However, experts advise not to neglect the opportunity and pay the due amount on time.

How did Nekrasov write about our women in the 19th century? “He will stop a galloping horse and enter a burning hut...” Horses are not entirely relevant now, and, fortunately, huts are not on fire, but this does not stop the creative impulses of Russian women who know how to combine the incompatible and combine the incompatible.

Thus, not a single woman registered as an individual entrepreneur has been stopped by the very fact of such registration from having a child.

However, unfortunately, entrepreneurs often do not think about the fact that their specific status also implies certain specifics in the appointment and payment of child benefits. Let's look at this in more detail - what is due from the state to a mother or expectant mother if she is registered as an individual entrepreneur.

Maternity benefits - why not?

Often, expectant mothers who are individual entrepreneurs think that it makes absolutely no difference whether they are individual entrepreneurs or work under an employment contract, there will still be maternity benefits. However, unfortunately, this is not the case. Here's the thing. In accordance with Federal Law No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity,” persons on a limited list are subject to compulsory social insurance, part of which is the payment of maternity benefits, let’s look at it:

1) persons working under employment contracts, including heads of organizations who are the only participants (founders), members of organizations, owners of their property;

2) state civil servants, municipal employees;

3) persons holding government positions in the Russian Federation, government positions in a constituent entity of the Russian Federation, municipal positions filled on a permanent basis;

4) members of a production cooperative who take personal labor participation in its activities;

5) clergy;

6) persons sentenced to imprisonment and involved in paid work.

And we see that individual entrepreneurs are not on this list.

Why such injustice? It is due to the fact that, in accordance with the legislation of the Russian Federation on contributions to extra-budgetary funds, individual entrepreneurs do not and have never paid contributions to the Social Insurance Fund. Thus, individual entrepreneurs, by virtue of the law, are not persons insured by the Social Insurance Fund, and that is why they are not entitled to maternity benefits.

Is it still possible to somehow receive an individual entrepreneur's maternity benefit?

Law No. 255-FZ provides for an interesting option - voluntary social insurance. Its rules are defined by Article 4.5 of this law and apply to individual entrepreneurs, lawyers, notaries, and members of peasant farms. However, the conditions of this insurance are not very favorable for individual entrepreneurs.

* Firstly, in addition to all taxes, you also need to pay a fixed amount during the year.

* Secondly, even if this amount is paid, the maternity benefit is calculated only on the basis of the minimum wage (without taking into account the regional coefficient in 2013, the benefit will be about 24,000 rubles). Consequently, even if your business brings you much more significant income, based on the amount of actual income, it is impossible to receive maternity benefits; the legislation does not provide for such a mechanism at all.

Child care allowance up to 1.5 years - in any case the minimum amount

So, it turns out that a self-employed mother may be voluntarily insured by the Social Insurance Fund for the purpose of receiving maternity benefits, or she may not be insured (in fact, this is what most often happens). However, since January 1, 2007 in Russia, child care benefits for children under 1.5 years of age are paid to everyone, and not just to insured persons. Therefore, let's remember - a child care benefit up to 1.5 years of age is provided to everyone, including individual entrepreneurs, in a fixed (also known as minimum) amount.

But there will, of course, be a difference in the mechanism for obtaining it for insured and uninsured individual entrepreneurs. Let us see what (I will emphasize once again - the amount of benefits will be the same in any case - minimal. Let me remind you that in 2013 in Yekaterinburg these benefits are: for the first child - 2822.02 rubles for a full calendar month, for the second child and subsequent children - 5644.03 rubles for a full calendar month.)

Individual entrepreneurs insured by the Social Insurance Fund:

Receive benefits from the Social Insurance Fund;

They receive child care benefits after the end of maternity leave, just like working mothers;

Receive benefits to your current account used in business activities;

Once a year, report to the FSS on receipt of benefits according to the approved form 4a-FSS of the Russian Federation;

Receipt of benefits does not depend on where the child is registered, even if he is not registered with his mother, the benefit will be assigned.

Ordinary individual entrepreneurs who are not voluntarily insured by the Social Insurance Fund:

Receive benefits from the social security authority (social welfare);

They receive child care benefits from the moment the child is born, just like non-working mothers;

They receive benefits to the bank account of an individual (to a savings book, etc.);

Do not report receiving benefits;

The child must be permanently or temporarily registered with the mother.

One-time benefit for the birth of a child

Voluntarily insured individual entrepreneurs can request this benefit from the Social Insurance Fund; uninsured individuals either receive it from the social protection authority, or, if the child’s father works under an employment contract, from the father’s place of work. That is, the following rule also works for this benefit: voluntarily insured individual entrepreneurs receive this benefit according to the rules for working mothers, uninsured - according to the rules for non-working mothers. But the benefit amount is the same, it is fixed. (Let me remind you that in Yekaterinburg in 2013 this benefit was 15,050.73 rubles.)

Child benefits for low-income families - there is a problem

When the child’s parents are employed, they bring a certificate from the employer about accrued income to confirm the right to benefits for a low-income family. When the child’s parents do not work, they bring a copy of the work record book and a certificate from the employment service about the accrual or non-accrual of unemployment benefits. And who will issue the individual entrepreneur a certificate of his income? The tax authority does not have the right to do this - tax returns are not submitted monthly, and social protection authorities usually need a certificate of monthly income for the number of months established by regional law (say, in the Sverdlovsk region - for three months). In addition, under such tax regimes as UTII taxation or the patent system, the calculation of tax is not at all related to income, and therefore, the tax authority does not even see these incomes.

How then can one confirm income if it is small and the family has the right to a monthly allowance for a child of a low-income family? Here is what the Ministry of Finance of the Russian Federation thinks on this matter, answering the question about the social protection of individual entrepreneurs applying special tax regimes:

« Question: On the procedure for calculating the income of individual entrepreneurs carrying out activities subject to UTII, as well as individual entrepreneurs applying the simplified tax system, for the purpose of prescribing social support measures by social protection authorities, as well as the right of these taxpayers to use documents evidencing the fact of receipt of these incomes to confirm the income received.

Answer:

Letter of the Ministry of Finance of the Russian Federation dated January 31, 2013 N 03-11-10/1925

Clause 1 of Art. 346.29 of the Tax Code of the Russian Federation establishes that the object of taxation for the application of the taxation system in the form of a single tax on imputed income is the imputed income of the taxpayer.

According to Art. 346.27 of the Code, imputed income is understood as the potential income of a single tax payer on imputed income, calculated taking into account a set of conditions that directly affect the receipt of said income, and used to calculate the amount of a single tax on imputed income at the established rate.

Basic profitability is a conditional monthly profitability in value terms for one or another unit of a physical indicator characterizing a certain type of business activity in various comparable conditions, which is used to calculate the amount of imputed income.

Accordingly, the taxpayer of the single tax on imputed income calculates this tax based on imputed income, that is, potentially possible income, and not actually received income in connection with the implementation of one of the types of business activities provided for in paragraph 2 of Art. 346.26 ch. 26.3 of the Code.

In this regard, the method of determining the imputed income of a single tax payer on imputed income cannot be used when determining his income for the purpose of prescribing social support measures by social protection authorities.

Thus, in order to assign social support measures by social protection authorities, the calculation of income by an individual entrepreneur carrying out activities subject to a single tax on imputed income must be carried out on the basis of income received from business activities, reduced by the amount of expenses associated with its receipt, and the amount of tax paid in connection with the application of the specified taxation system.

Calculation of income by an individual entrepreneur applying a simplified taxation system for the purpose of assigning social support measures should also be made based on the income received from business activities, reduced by the amount of expenses associated with its receipt, and by the amount of tax paid in connection with the application of the specified tax systems.

In accordance with Art. 6 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, which came into force on January 1, 2013, economic entities are required to keep accounting records in accordance with Law N 402-FZ, unless otherwise provided by this Law.

An individual entrepreneur or a person engaged in private practice may not keep accounting records if, in accordance with the legislation of the Russian Federation on taxes and fees, they keep records of income or income and expenses and (or) other objects of taxation in the manner established by this legislation .

Subclause 3 of clause 1 of Art. 23 of the Code, taxpayers are required to keep records of their income (expenses) and taxable items in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees.

Yes, Art. 346.24 of the Code establishes that taxpayers using the simplified taxation system are required to keep records of income and expenses for the purpose of calculating the tax base for the tax in the Book of Income and Expenses of Organizations and Individual Entrepreneurs using the simplified taxation system.

Therefore, individual entrepreneurs using the simplified taxation system are exempt from the obligation to maintain accounting records in accordance with Law No. 402-FZ.

The taxpayer of the single tax on imputed income must keep records of physical indicators, including their changes during the tax period.

Taking into account the above, individual entrepreneurs - taxpayers of the single tax on imputed income are subject to paragraphs. 1 tsp. 2 tbsp. 6 of Law N 402-FZ and may not keep accounting records in accordance with this Law.

At the same time, for individual entrepreneurs - payers of a single tax on imputed income, as well as those using a simplified taxation system, the legislation on taxes and fees does not provide for the obligation to keep records of income for purposes not related to taxation.

At the same time, according to paragraph 4 of Art. 346.11 and paragraph 5 of Art. 346.26 of the Code, taxpayers applying the simplified taxation system and the taxation system in the form of a single tax on imputed income are required to comply with the procedure for conducting settlement and cash transactions in cash and non-cash forms, established in accordance with the legislation of the Russian Federation.

The procedure for conducting settlement and cash transactions in the Russian Federation is established by the Bank of Russia.

In this regard, we believe that for purposes not related to taxation, an individual entrepreneur who is a taxpayer of the single tax on imputed income or who uses a simplified taxation system has the right to use documents evidencing the fact of receipt of these incomes (for example, settlement documents) to confirm income received. pay slips, cash receipt orders, etc.).”

Consequently, the requirements of the social protection authorities to submit current account statements and cash books to confirm the income of individual entrepreneurs are not something out of the ordinary - these authorities simply do not have another tool for verifying the income of individual entrepreneurs for the purpose of assigning benefits.

Are there tax breaks for individual entrepreneurs?

If an individual entrepreneur’s mother applies the general taxation system, she certainly has the right, when filing a 3-NDFL tax return at the end of the year, to declare standard tax deductions for children according to the general rules established by Article 218 of the Tax Code of the Russian Federation.

1,400 rubles - for the first child;

1,400 rubles - for the second child;

3,000 rubles - for the third and each subsequent child;

3,000 rubles - for each child if a child under the age of 18 is a disabled child, or a full-time student, graduate student, resident, intern, student under the age of 24, if he is a disabled person of group I or II.

The tax deduction is provided in double amount to the only parent (adoptive parent), adoptive parent, guardian, trustee. The doubling of the deduction stops from the month following the month of marriage.

Deductions are provided until the cumulative income from the beginning of the year reaches 280,000 rubles.

It is important! If an individual entrepreneur applies special tax regimes - a patent, a simplified taxation system or UTII - then these entrepreneurs do not have the concept of tax deductions for children. Taxes are paid only based on the results and conditions of activity regardless of family composition.

ajnj^ http://www.globallookpress.com/

Are you an individual entrepreneur and are you expecting a new addition to your family? Then it’s worth understanding in what cases maternity leave is required and what rules for obtaining them apply in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Women often ask this question - how to get maternity benefits in 2019 if I am an individual entrepreneur?

Let's try to consider all the features of registration of maternity and child care leave, as well as the rules for making payments to entrepreneurs.

General information

When an individual enterprise can be registered and what features of its work are the information that is worth studying if you plan to devote your life to your favorite business.

Let us also consider what is meant by maternity payments and what regulatory documents should be relied upon when calculating them.

What it is?

An individual entrepreneur is an individual who has been registered in accordance with the provisions of the law with a government agency.

An individual entrepreneur conducts entrepreneurial activities (and receives benefits from them) without forming a legal entity.

This name exists only among the people. Maternity leave is a paid period during which a woman is relieved from performing her work duties.

Distinctive features of entrepreneurial activity:

Advantages of individual entrepreneurship:

• An entrepreneur does not have to contribute authorized capital as a legal entity.
• There is no need for legal addresses - registration is carried out at the citizen’s place of residence.
• Simplified taxation and accounting.
• The profit is received by the entrepreneur himself.
• Bank accounts can be opened if desired.
• Registration and liquidation are fairly simple procedures.

Flaws:

• Since there is no authorized capital, an individual entrepreneur will be liable for his obligations with property assets.
• It is not possible to open a branch or representative office.

An individual entrepreneur has the right to work himself or hire employees. In this case, it will be necessary to conclude a contract with them.

The activities of an individual entrepreneur will be counted towards the length of service and will also be taken into account when determining the amount of pension payments.

Normative base

Questions about maternity payments are discussed in.

A one-time benefit when registering with a antenatal clinic in the early stages of pregnancy is discussed in.

Such payments are due to individual entrepreneurs who:

• registered at 12 weeks of pregnancy;
• can count on receiving maternity benefits.

Are maternity payments paid to individual entrepreneurs?

So, you have registered as an individual entrepreneur and are about to receive maternity benefits. Do individual entrepreneurs receive such funds?

Payment option

If a woman registered with the Social Insurance Fund (as a voluntary payer) and regularly paid insurance premiums for herself, then she has this right.

A pregnant woman may qualify for payments:

• for pregnancy and childbirth;
• caring for a young child.

There are some types of benefits that the Social Insurance Fund pays to everyone, regardless of whether social contributions have been paid. This refers to cases of registration in the early stages of pregnancy.

To register with the authorized body, a woman must submit:

• a photocopy of the certificate of registration with the regional Tax Inspectorate;
• a photocopy of the certificate of registration as an individual entrepreneur;
• identification.

All certificates are certified. But it is worth remembering that if an individual entrepreneur does not pay contributions by the end of the year, then you cannot count on benefits. Those contributions that were paid previously will be refunded.

Please note that those women entrepreneurs will receive maternity leave no earlier than next year after registering with the Social Insurance Fund.

Procedure for granting leave

A woman can go on maternity leave from 30 or 28 weeks of pregnancy if she is carrying twins.

Maternity leave is issued:

If a woman has taken maternity leave, but complications arise during childbirth, the rest period will be extended.

The same applies to situations when a young mother gives birth to several babies, which she did not know about. An additional 16 days will be provided.

A pregnant woman can go on such leave if she provides the following to the Social Insurance Fund of the Russian Federation:

• sick leave issued by a health worker at the antenatal clinic;
• statements.

If, at the end of maternity leave, a woman decides to go on maternity leave, she must also submit an application and a birth certificate for the baby.

Moreover, not only the mother, but also another relative who will actually care for the newborn can go on such a vacation.

Who pays maternity benefits?

For company employees, maternity benefits must be paid by the employer who transferred insurance contributions to the Social Insurance Fund. Later he will be able to make a refund of the amount paid from the Social Security Fund.

But who should pay a female entrepreneur who is in an interesting position? To receive payment of maternity benefits, you should contact a FSS representative directly.

Calculation algorithm

According to the general rules, a pregnant woman must receive 100% of the issued average daily income for each day of vacation.

When calculating the average salary, the profit received for 2 years will be taken into account, which precedes the period when the maternity leave is issued.

When determining average earnings, you should not take into account payments for sick leave and vacations. In this regard, it is easier for an entrepreneur - he may not have to document the period when he was temporarily disabled.

When determining the amount of the benefit, you should use the following formula:

The amount of child care benefits is 40% of the average salary, but for individual entrepreneurs this is the minimum wage. Such payments are made regardless of whether contributions to the Fund have been paid.

If a female individual entrepreneur is going to go on vacation in 2019 (and registered as an entrepreneur in the same year), and in 2019 and 2013 she was an employee of a company, then the benefit can be calculated by the former employer.

In this case, maternity benefits are paid according to the same rules as for other representatives of the fair sex.

If a woman has no more than six months of experience, the benefit will be calculated on the basis of the minimum wage.

That is, a woman cannot receive less than the amount established by the state. There is also a government-approved maximum.

Relation to the Pension Fund of Russia

A woman who is an entrepreneur does not have to pay insurance premiums:

• while on maternity leave;
• while staying at home to care for a child under 1.5 years old (Law of July 24, 2009 No. 212-FZ,).

An individual entrepreneur has the right not to pay insurance premiums if there is evidence of a lack of profit and suspension of activities. This could be a declaration or a document from the tax authority.

The letter from the Ministry of Health and Social Development also states that during maternity leave, individual entrepreneurs should not make transfers to the Pension Fund.

But the Law of July 24, 2009 No. 212-FZ states that such an obligation is not removed. You will need to defend your rights in court.

These rules apply to parental leave. While on maternity leave, there is no exemption from paying contributions.

Features of benefit payment in 2019

The state applies indexation to all social benefits, including maternity benefits. The latest changes were made in mid-2019 (payment increased by 5.4 percent).

In 2019, the amount of transfers should also be revised. Indexation will be 11.9 percent.Payments will be as follows:

Frequently asked questions

Not everyone knows what to do in case of refusal to pay the due funds and whether it is fashionable to rely on maternity leave when closing an individual entrepreneur. Let's consider such situations.

Where to go if he refuses to pay?

Payment of maternity benefits is carried out if the entrepreneur voluntarily registered with the Social Insurance Fund and paid insurance premiums for at least six months.

The amount of the insurance transfer is a fixed amount, which is determined as follows:

1. The minimum wage, which was set by the authorities at the beginning of the year in which payments will be made, is multiplied by the amount of insurance premiums.
2. The result is multiplied by 12 months.

The minimum wage in 2019 is 5,965 rubles, and the tariffs for insurance premiums are 2.9%. This means that the entrepreneur should transfer 2,076 rubles.

How long to wait for the decision of the authorized body? An entrepreneur who applies for a vacation waits for 10 days after submitting the documentation to the official (in problem situations - up to 3 months).

But the Social Insurance Fund does not always pay maternity benefits to the entrepreneur. A representative of the authorized body may refuse to reimburse amounts in this case:

1. If the entrepreneur's female employees who went on maternity leave do not have the appropriate skills and qualifications.
2. If a woman worked for an individual entrepreneur formally (did not fulfill her obligations or did not show up to the workplace).
3. If the earnings of an employee of the enterprise were much higher than those of other employees who have a similar position.
4. The position of an employee who went on maternity leave is not reflected in the staffing table until the period when she entered into a contract with the employer.
5. A person’s earnings have increased dramatically since the time came for them to receive maternity benefits.
6. The benefit amount was paid to the founders.

But in other situations, refusal to pay will be unlawful, even if the person’s work experience is short, or he takes out a vacation a month before the insured event occurs.

A woman cannot be denied payments if there are technical errors in the documentation submitted to the Fund. If your rights are violated, you have every right to go to court.

Not everyone also knows where to go if a payment is refused if you work for an individual entrepreneur. In this case, you can go to the FSS.

Is it possible to open an individual entrepreneur while on maternity leave?

If a young mother has the desire and opportunity to open her own individual entrepreneur, she has the right to do so.

The advantage of registering an entrepreneur while on parental leave is that payments to the Pension Fund of the Russian Federation are not made at this time.

Once the child reaches one and a half years old, such payments become mandatory, regardless of the size and availability of profit.

To register an individual entrepreneur, you must:

• have a tax identification number;
• write an application (submitted to the tax inspector);
• pay .

The procedure lasts on average 5 days. There are women who worked before maternity leave at the enterprise where they took maternity leave.

While on vacation, young mothers open an individual entrepreneur and want to transfer payments from the employer to their enterprise.

This cannot be done, since payments are made by the employer, and the entrepreneur cannot act as an employer in relation to himself.

Is it possible to receive payments upon liquidation of an individual entrepreneur?