Additional reporting to the PFR since the year. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)
Monthly reporting to the FIU from 2016 will undergo changes. On April 1, 2016, federal law dated December 29, 2015 No. 385-FZ came out, so reports to the pension fund will need to be submitted monthly. What is the reason for this and what is the new order - about this in our material.
Reporting to the Pension Fund in 2016 for all employers
In addition to these quarterly reports from April 1, 2016 to submit a report will need monthly. The deadline for submission is the 10th of the next month.
Based on changes in the law, quarterly reports - for the first quarter, six months, nine months and a year - will remain the same as before. Monthly reporting to the FIU since 2016, more precisely, since April 1, is in a sense separate reports. That is, quarterly reporting to the Pension Fund remains the same as it was before, but monthly reports will also be added to it.
Monthly reporting to the PFR since 2016 includes the following information (reporting data to the PFR 2016):
- Employee insurance number (SNILS)
- Name of the employee.
- TIN of the employee.
If up to 25 people work in an LLC or an individual entrepreneur, then monthly reporting in the FIU since 2016 can be provided both in electronic and paper form. If more than 25 people, then only in electronic.
Note
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Why did the reporting to the pension fund change in 2016
Changes in reporting to the PFR in 2016 are introduced due to changes in pension legislation. The fact is that it is planned to cancel the pension for those working pensioners who receive a salary more than 1 million rubles per year . In a month it turns out a little b more than 83 thousand rubles.
Since 2016, monthly reporting to the Pension Fund of the Russian Federation has been introduced so that pension fund specialists monitor the salaries of working pensioners in order to quickly cancel their pensions if their annualized salaries exceed 1 million rubles. More precisely, so that it does not happen that a working pensioner has already received a million rubles of wages for 12 months, but continues to receive a pension. Monthly reporting and monthly monitoring, in contrast to quarterly monitoring, allow you to more quickly respond to changes. Changes in reporting to the PFR in 2016 and changes in pension legislation will affect, according to experts, less than 1% of pensioners, which is about 220 thousand people.
In 2016, pension indexation was already canceled for working pensioners. The unemployed will be indexed (increased) pension by 4%. All these changes are rather fiscal in nature and are associated with the need to save money. Experts say that in this way it will be possible to save 17 billion rubles in 2016, 20 billion in 2017, and 25 billion rubles in 2018.
The need for savings is connected both with objective macroeconomic reasons. First, the crisis phenomena in the economy of recent years. And secondly, which is also very important, the country's population is aging, the number of pensioners, that is, people who do not work and are not involved in the growth of the economy, is increasing. This is an objective factor that is characteristic not only for Russia, but also for most industrialized countries.
What are the consequences of changereporting to the FIU in 2016. fines
First of all, the change in reporting to the PFR in 2016 will lead to an increase in the workload of employees of LLCs and individual entrepreneurs - accountants. Well, or the individual entrepreneurs themselves, if they conduct accounting on their own. Compilation of many reports is already quite laborious work, even taking into account automation. And from April 1, 2016, the volume of work will increase.
It is possible that some LLCs and individual entrepreneurs will have to introduce an additional payment to the salary of their accountants. Some firms and entrepreneurs have outsourced accounting - they do not have full-time accountants, and accounting and reporting for them are carried out by special third-party firms. Perhaps their services will become more expensive.
Now for the penalties. If LLCs and individual entrepreneurs did not submit a report or submitted it at the wrong time (late) or provided erroneous data on employees, they will have to pay 5% of the total amount of accrued insurance premiums for the last three months of the reporting period (quarter, half year or year).
For companies with a large number of employees, the amount of the fine can be significant. In this case, the fine is imposed by a court decision - the pension fund must seek this in court. This applies to quarterly reports: for the first quarter, for half a year, for nine months and for a year.
For violation monthly reporting to the FIU since 2016 (did not pass at all, were late or entered incorrect data) additional responsibility is provided: 500 rubles for each employee. A fine is also collected - through the court.
Other materials
The initiative obliging employers to submit reports to the FIU on a monthly basis was put forward by the Ministry of Labor back in 2015. The Ministry of Economic Development of the Russian Federation did not support it, justifying such a position by the fact that for entrepreneurs this would mean an increase in costs and responsibilities. According to economists, first of all, the burden will increase on accounting services that are involved in the preparation and submission of reports. Accordingly, an increase in the cost of their maintenance is inevitable, as well as the need to expand the staff of specialists or attract outsourcing companies.
Despite the fact that the initiative of the Ministry of Labor did not receive approval from the expert community and government economists, on the eve of 2016, the president nevertheless signed, which establishes monthly reporting to the PFR from 2016.
Why introduce monthly reporting to the FIU?
According to the Federal Law of December 29, 2015 No. 385-FZ, from January 1, 2016, the indexation of pensions of working pensioners is suspended. If a pensioner stops working, then the insurance pension and a fixed payment to it are paid taking into account indexation and other adjustments that were during the period of work.
The FIU website explains that monthly reporting to the FIU since 2016 is a necessary innovation that will help implement the law. With the help of such reporting, it will be possible to establish whether the pensioner continues to work. The procedure will relieve people of retirement age from the need to visit the territorial bodies of the Pension Fund of the Russian Federation to apply for the resumption of indexation of the insurance pension. Just in order to Pension Fund automatically revealed the fact of the work of a pensioner, the employer himself will have to submit the necessary information.
It is important to note that since 2016, the monthly reporting to the FIU does not replace the quarterly one, but is additional. That is, the presentation of the quarterly unified reporting(according to the RSV-1 form) no one cancels.
Penalty for late submission of reports
The policyholder runs the risk of being fined in case of violation of the deadlines for submission of information or submission of false or incomplete information. The amount of sanctions will be 500 rubles. for each employee.
The collection procedure is established “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund Russian Federation, Federal Compulsory Medical Insurance Fund.
Monthly reporting to the FIU: who and how should submit
The innovation will affect all employers. They will have to provide information about each insured person working for him, even about those who work under civil law contracts.
Reporting deadlines - no later than the 10th day of the month following the reporting period - month. Policyholders need to submit simplified reporting, which includes information about the working insured person: last name, first name and patronymic, SNILS, TIN.
The law, according to which monthly reporting to the FIU is introduced, comes into force on April 1, 2016. Therefore, the first reporting must be submitted for April 2016. It must be received by the FIU no later than May 10, 2016.
Electronic reporting must be submitted by companies with an average number of employees for 2015 of more than 25 people. Everyone else has the right to choose how it is more convenient for them to submit monthly reports - electronically or on paper.
Monthly reporting form to the FIU
New form monthly reporting to the FIU was called SZV-M (“Information on insured persons”).
Deadlines for submitting monthly reports to the FIU in 2016
* Attention! If the due date falls on a non-working day, it is postponed to the next business day.
From April 1, 2016, the amendments introduced by Federal Law No. 385-FZ of December 29, 2015 (Article 2, part 2 of Article 9 of Federal Law No. 385-FZ of December 29, 2015) come into force. From the indicated date, a new form of monthly reporting to the Pension Fund of the Russian Federation is introduced for employers - form SZV-M"Information about the insured persons", approved. Decree of the Board of the Pension Fund of the Russian Federation No. 83p of February 1, 2016 established the terms and procedure for its submission, as well as the liability of policyholders for failure to submit or submission of incomplete (inaccurate) information.
We invite you to familiarize yourself with the answers to frequently asked questions in connection with the submission of new financial statements.
What is the purpose of the new reporting format?
Since February 2016, the calculation of the insurance pension for working (including under civil law contracts) pensioners is made without taking into account the planned indexation of the cost of the pension point and the fixed payment to the insurance pension (Article 26.1 of Federal Law No. 400-FZ of December 28, 2013 G.). So, from February 1, 2016, the pension was indexed by 4 percent only for non-working pensioners (part 1, article 6, part 1, article 7 of Federal Law No. 385-FZ of December 29, 2015).In order to track the fact of the work of a pensioner on a monthly basis, a new form has been introduced (Information of the Pension Fund of the Russian Federation of March 24, 2016).
Form SZV-M obliges organizations (individual entrepreneurs) to provide information on each insured to an individual (regardless of his age and whether he has the right to a pension) (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996). This applies to:
- employees of the organization(under an employment contract), including those who did not work all the days in the reporting period (was fired or, conversely, hired within a month) or actually did not work a single day (for example, during the suspension period) and (or) did not receive remuneration (for example, due to illness, being on administrative leave, parental leave), as well as the only founders - managers who work on the basis of concluded labor contracts.
- persons with whom contracts of a civil law nature are concluded if insurance premiums for compulsory pension insurance are paid from remuneration under such agreements (regardless of the fact of the presence or absence of payments in the reporting period).
Based on the wording contained in paragraph 2.2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996, the obligation to submit information in the SZV-M form arises for an organization (individual entrepreneur) only when it has such information, and this is possible only if it has there are insured persons - employees (including citizens working under civil law contracts).
However, another point of view is possible. There are no official clarifications on this issue yet. Additionally, we note that, for example, a calculation in the form of RSV-1 PFR must be submitted in any case, that is, even if the insured does not have insured employees.
The best option
The insured may apply to the Pension Fund of the Russian Federation or the Ministry of Labor of Russia for clarifications of the legislation, namely: is there an obligation for organizations (individual entrepreneurs) to submit "zero" (empty) information in the SZV-M form in the absence of insured persons - employees (including workers under civil law contracts). This must be done in writing, detailing the problem.
A request to the regulatory authorities can be generated using the service "My business. Bureau" - "Electronic reporting" / "Write a letter to the state body".
When do I need to pass SZV-M for the first time?
Must be submitted from April 2016.Information in the SZV-M form must be submitted no later than the 10th day of the month following the reporting period newly introduced from April 1, 2016 - the month (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996). Thus, the first time you need to report no later than May 10 of the current year for April (part 2 of article 9 of Federal Law No. 385-FZ of December 29, 2015).
How can I submit monthly information and where?
The report must be submitted in general order, which is also valid when submitting personalized information as part of the calculation of RSV-1 PFR. That is, information must be submitted to the territorial office of the Pension Fund of the Russian Federation at the place of registration of the insured (clause 1, article 11 of Federal Law No. 27-FZ of April 1, 1996).For individual entrepreneurs general rule you do not need to submit personalized accounting information, including in the SZV-M form, for yourself (clause 1, article 8 of Federal Law No. 27-FZ of April 1, 1996).
If information is submitted for less than 25 people, it can be submitted on papercarrier through the representative of the insured (legal or authorized). Otherwise, the report is submitted electronic(including through an electronic document management operator).
Confirmation: par. 3 p. 2 art. 8 of Federal Law No. 27-FZ of April 1, 1996
The format of the information was approved by the Order of the Board of the Pension Fund of the Russian Federation No. 70r dated February 25, 2016.
What is the SZV-M form?
Information for each employee in the SZV-M form is indicated separately for each month and includes:- surname, name and patronymic (if any) in full;
- insurance number of an individual personal account (SNILS);
- taxpayer identification number (TIN).
In fact, the same data (with the exception of the TIN) are contained in subsection 6.1 of section 6 of the RSV-1 calculation. Therefore, filling out new reporting - the SZV-M form should not cause difficulties.
As for the indication of the TIN, this indicator is not a mandatory requisite and in the absence of information about it, the corresponding columns remain empty.
Also, the reporting form provides for affixing the form type code:
- "out" - the original form containing the information submitted for the first time for a given reporting period;
- "additional" - a supplementary form submitted in order to supplement the information previously accepted by the department of the Pension Fund of the Russian Federation for the reporting period. That is, a supplementary form must be issued if necessary to clarify (correct) the information reflected in the submitted SZV-M form, or if information regarding the employee (executor) was not submitted on time at all (for example, due to untimely registration of SNILS);
- "cancel" - a canceling form submitted in order to cancel previously incorrectly submitted information for the reporting period.
The SZV-M form is signed by the head of the organization, an individual entrepreneur or an authorized representative (indicating the details of the power of attorney). The imprint of the seal is affixed only if it is available.
Is it necessary to submit the SZV-M form to the Pension Fund of the Russian Federation if the RSV-1 PFR calculation has been submitted in relation to the same insured persons?
Need to represent. Despite the fact that the last name, first name, patronymic and SNILS of employees are reflected in subsection 6.1 of section 6 of the calculation of the RSV-1 PFR, this information will need to be reported additionally (monthly) (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996 .).
What liability threatens the insured for being late in submitting information in the SZV-M form?
The penalty for failure to submit a report in the SZV-M form within the prescribed period is 500 rubles. This amount will have to be paid for each employee for whom information was not reported. The same amount of the fine is provided in case of submission of incomplete and (or) inaccurate information in respect of each employee.Confirmation: paragraph 4 of Art. 17 of Federal Law No. 27-FZ of April 1, 1996
See below for a sample of filling out the SZV-M form "Information about the insured persons".
The President of the Russian Federation signed Federal Law No. 385-FZ of December 29, 2015 (hereinafter referred to as Law No. 385-FZ), which introduces new reporting for employers to the Pension Fund. Starting from April 2016, policyholders will have to report to the fund on a monthly basis information on each individual whose payments and remunerations are subject to insurance premiums. What is included in the new report? How should it be submitted? Why does the Pension Fund need monthly information about employees? How will innovations affect individual entrepreneurs? Let's figure it out.
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Introductory information
The commented law amended several federal laws. In particular, Federal Law No. 27-FZ of April 1, 1996 “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” (hereinafter referred to as Law No. 27-FZ) and Federal Law No. 400-FZ of December 28, 13 “On insurance pensions" (hereinafter - Law No. 400-FZ). Amendments to Law No. 27-FZ the new kind reporting, the timing and procedure for its submission, as well as policyholders for non-compliance with new requirements. And the changes made to Law No. 400-FZ make it possible to understand why legislators have obliged employers to submit monthly reports to the FIU.
Who should report and where?
New reporting must be submitted by policyholders (organizations and individual entrepreneurs) in respect of all insured persons working for them. It is necessary to report information, including on those individuals with whom civil law contracts have been concluded, if insurance premiums are paid to the Pension Fund from remuneration under such contracts (clause 2.2, article 11 of Law No. 27-FZ).
It is necessary to submit reports to the division of the Pension Fund at the place of registration of the insured (clause 1, article 11 of Law No. 27-FZ).
Composition of reporting
The following information must be submitted for each employee on a monthly basis:
- insurance number of an individual personal account (SNILS);
- surname, name and patronymic (full name);
- identification number (TIN) (clause 2.2 of article 11 of Law No. 27-FZ).
Note that the full names and SNILS of employees are also indicated in subsection 6.1 of section 6 of the RSV-1 (see "New RSV-1 form: features of filling out and submitting the calculation for the first half of 2015"). However, from April 2016, this information, as well as the TIN of employees, will need to be reported additionally. The pension fund should develop a new monthly report form, as well as a format for
We also note that the commented Law No. 385-FZ does not explain some that may arise when compiling a new report. In particular, is it necessary to submit information for employees who did not accrue insurance premiums in the reporting month (for example, if the employee was on long leave without pay or on parental leave)? Is it necessary to submit “empty” monthly reports if the company has only one (he is the only founder) with whom an employment contract has not been concluded? If remuneration to an employee under a civil law contract concluded on long term, are not paid every month, how often do you need to submit information: only for the month of payment or for each month of the contract? What to do if the employee does not have a TIN? Perhaps the answers to these and other questions will appear in the order of filling out the new report and official clarifications to it.
Reporting deadlines
Information on employees must be submitted no later than the 10th day of the month following the reporting month (clause 2.2, article 11 of Law No. 27-FZ). The first time to report for April 2016 (Article 9 of the commented Law No. 385-FZ). The table below shows the dates for the reporting months of 2016.
|
The reporting month |
Report Submission Deadline |
|---|---|
|
September |
|
* If the reporting deadline falls on a non-working day, then this deadline is postponed to the next business day.
Reporting method
If information for the previous month is submitted for 25 or more working insured persons (including those employees with whom they are of a civil nature), then the policyholder must submit a report in the form of an electronic document signed. If information is submitted for less than 25 people, then you can report “on paper” (paragraph 3, clause 2, article 8 of Law No. 27-FZ).
Responsibility for non-disclosure of information
The penalty for failure to submit monthly reports within the established period will be 500 rubles. This amount will have to be paid for each employee about whom information is not provided (part 4 of article 17 of Law No. 27-FZ). Thus, any delay in reporting may result in serious sanctions for the insured. So, if the report is submitted late for at least one day, and the insured employs 50 people, then the amount of the fine will be 25,000 rubles (50 people × 500 rubles).
Also, a fine of 500 rubles will be punishable by the submission of incomplete and (or) false information in relation to each employee (part 4 of article 17 of Law No. 27-FZ).
Inspectors from the FIU will collect new fines in the manner similar to that prescribed in articles 19 and 20 of the Federal Law of July 24, 2009 No. 212-FZ on insurance premiums (part 4 of article 17 of Law No. 27-FZ). That is, if the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide on the collection of debt at the expense of funds in his accounts or other property.
Why monthly reporting is introduced
Accountants may have reasonable question about why the FIU decided to collect personalized information about employees on a monthly basis, given that this information (except for the TIN) is submitted as part of the quarterly RSV-1 report. To clarify this question, let us recall current order calculation of the old-age insurance pension.
In the general case, the insurance pension can be determined by the following conditional formula (Articles 15, 16 of Law No. 400-FZ):
Pension amount = PB x C + PV
PB— the sum of all pension points (the term “individual pension coefficient” is used in the law);
WITH- the cost of one pension point on the day of the assignment of the pension;
FV- Fixed payment.
The value of the pension point is reviewed twice a year. As of February 1, this indicator is indexed to the inflation rate for last year, and from April 1, it is established by the law on the PFR budget for the next year (clauses 21 and 22 of article 15 of Law No. 400-FZ). From February 1, 2016, the cost of a pension point will be increased by a factor of 1.04 (clause 1, article 5 of the commented Law No. 385-FZ).
As for the fixed payment to the insurance pension, it also increases annually from February 1 by the consumer price growth index for the past year (clause 6, article 16 of Law No. 400-FZ). From February 1, 2016, the fixed payment indexation coefficient will be 1.04 (clause 1, article 6 of the commented Law No. 385-FZ). In addition, the government of the Russian Federation has the right to decide on additional indexation of the amount of a fixed payment from April 1 (clause 7, article 16 of Law No. 400-FZ). For more information about the composition of the insurance pension, see "Pension 2015: how much you can earn "for old age."
From February 2016, working pensioners (including those who are registered under civil law contracts) will receive an insurance pension without taking into account the planned indexation of the cost of a pension point and a fixed payment to an insurance pension. This is stated in the new article 26.1 of Law No. 400-FZ. It is the fact of the pensioner's work that the PFR employees plan to monitor on the basis of monthly reporting, which insurers will submit from April 2016. At the same time, as follows from the commented law, information will have to be submitted for all employees, regardless of their age and whether they have the right to a pension.
Note that the “freeze” of planned indexations does not cancel for working pensioners the possibility of increasing insurance pensions from August 1, based on the salary points for 2015 (clause 3, part 2, article 18 of Law No. 400-FZ). That is, only indexation is “frozen”, which is carried out by the state and which is not related to how many points a pensioner “earned” over the past year (for more information on indexation of pensions, see “On the strategy for the long-term development of the pension system of the Russian Federation (Tatiana Bandyuk’s blog)”) .
What to tell employees
It is highly likely that employees will turn to accountants with a request to help deal with the innovations that are associated with the abolition of indexation of insurance pensions. Let's take a look at some of the points that it makes sense to tell employees about.
The legislators provided that from February 2016, the planned indexation of the insurance pension and the fixed payment to it will apply only to those pensioners who, as of September 30, 2015, did not work (did not work on the basis of civil law contracts). The fact of the pensioner's work as of September 30, 2015 will be established by the PFR specialists on the basis of personalized information contained in the RSV-1 calculation for 9 months of 2015.
In case of termination of work in the period from October 1, 2015 to March 31, 2016, the pensioner himself can notify the FIU of this fact. To do this, you need to submit an application to the subdivision of the fund and documents confirming the end labor activity(for example, a copy with a record of dismissal). From the first day of the month following the month in which the pensioner notifies the FIU of the termination of work, the fund will begin to pay him an insurance pension, taking into account indexation (clause 3, article 7 of the commented Law No. 385-FZ). The application form is available on the PFR website.
Note that the pensioner can confirm the completion of labor or civil law relations in the period from October 1, 2015 to March 31, 2016 no later than May 31, 2016 (clause 2, article 7 of the commented Law No. 385-FZ). If a pensioner stops working in April 2016 or later, then he will no longer have to report this to the FIU, since the fund employees will determine all the necessary information based on the monthly data provided by the insurers. If it follows from the reporting of the insured that the pensioner has quit, then the decision to assign a pension, taking into account indexation, will be made in the month following the month of reporting (clause 6, article 26.1 of Law No. 400-FZ), and the payment of a pension in a new amount will begin from the next month (clause 7, article 26.1 of Law No. 400-FZ). If in the future the pensioner gets a job again, the amount of his insurance pension will not be reduced (clause 8, article 26.1 of Law No. 400-FZ).
Will the pension of individual entrepreneurs be indexed?
The PFR website states that if a pensioner belongs to the category of the self-employed population, that is, he is an individual entrepreneur, notary, lawyer, etc., then such a pensioner will be considered employed if he is registered with the PFR as of December 31, 2015.
Elena Kulakova, an expert at Kontur.Report PF (writes on the Accounting Online forum under the nickname KEGa) believes that PFR officials could equate individual entrepreneurs who receive a pension with working pensioners based on the norm of Article 26.1 of Law No. 400-FZ. Paragraph 1 of this article states that indexation is not allowed for pensioners who carry out not only work, but also “other activities during which they were subject to compulsory pension insurance in accordance with Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance In Russian federation". And in paragraph 1 of Article 7 of the commented Law No. 385-FZ, it is noted that the fact of carrying out other activities is established on the basis of information about registration as an insurer with the FIU.
According to Article 6 of Federal Law No. 167-FZ of December 15, 2001, compulsory pension insurance policyholders are, among other things, Thus, it can be concluded that the planned indexation of insurance pensions is “frozen” for all retired entrepreneurs who will be registered with the Pension Fund of the Russian Federation as policyholders as at 31 December 2015. We also note that although in the message on the PFR website entrepreneurs are mentioned only as self-employed people (along with lawyers, notaries, etc.), this does not mean that the ban on indexation of the insurance pension applies only to individual entrepreneurs who do not have employees. Retired entrepreneurs who are employers are also deprived of such indexation. An individual entrepreneur himself (with or without employees) should not submit monthly information to the Pension Fund.
Note that if an IP pensioner is registered with the Pension Fund, but does not conduct business and does not receive any income from it, then he will still not be able to count on indexation of the insurance pension. The right to indexation will arise only after the entrepreneur is deregistered with the FIU (recall that the fund deregisters an individual entrepreneur after he loses this status and an entry about this appears in it). At the same time, it is most likely not necessary to file an application for termination of activities in the form posted on the website of the fund. However, it is not yet possible to state this unambiguously.
Federal Law No. 385-FZ of December 29, 2015 amended a number of federal laws. The Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance” establishes a new type of reporting, the timing and procedure for its submission, as well as liability for failure to comply with new requirements, and in the Federal Law of December 28. 13 No. 400-FZ "On insurance pensions" amended to disclose the purpose of filing with the FIU monthly reports.
New reports must be submitted to the Pension Fund unit at the place of registration (clause 1, article 11 of Law No. 27-FZ) by insurers (organizations and individual entrepreneurs) in relation to all insured persons working for them, and even under civil law contracts, if with remuneration, insurance premiums are paid to the FIU (clause 2.2 of article 11 of Law No. 27-FZ).
What information is provided?
On a monthly basis, insurers are required to transfer information to the Pension Fund division at the place of registration in the prescribed form (clause 1, article 11 of Law No. 27-FZ). The transmitted information must contain the following information for each individual (clause 2.2 of article 11 of Law No. 27-FZ):
- insurance number of an individual personal account (SNILS),
- surname, name and patronymic (full name),
- taxpayer identification number (TIN).
In accordance with paragraph 2.2 of Art. 11 of Law No. 27-FZ, information must be submitted no later than the 10th day of the month following the reporting month.
Please note that information must be submitted electronically if submitted for 25 or more working insured persons (including those employees with whom civil law contracts have been concluded),
If information is submitted for less than 25 people, then you can report on paper.
What form to report?
The monthly reporting form has not yet been approved. To date, the version proposed by officials has been published on the website of the Pension Fund and is being approved. The report was called SZV-M.
In the SZV-M form, you need to fill out four sections of information.
Section 1. "Details of the insured"
Section 1 of the SZV-M form indicates the short name of the organization, the registration number of the PFR, TIN, KPP.
Section 2. "Reporting period"
The reporting period for filling out the SZV-M form is a month. In the box next to the name of the month for which the form is submitted, put the symbol "x". The calendar year column is mandatory.
Section 3 Form Type
There are three types of form SZV-M. If the organization submits the form on insured persons for the first time for the reporting period, then the symbol "x" is placed in the "Initial" box. In the case when the form is submitted to supplement the information previously accepted by the FIU for the reporting period, then the symbol “x” is placed in the “Additional” box.
Section 4. "Information about the insured persons"
Section 4 of the SZV-M indicates the full name, SNILS and TIN (if any) of employees. The data is submitted to all insured persons. That is, for those with whom in the reporting period are concluded, continue to operate or terminated:
.employment contracts;
.contracts of a civil law nature, the subject of which is the performance of work, the provision of services;
.contracts of the author's order;
.contracts on the alienation of the exclusive right to works of science, literature, art;
.publishing license agreements;
.licensing agreements on granting the right to use a work of science, literature, art,
including prisoners on a collective basis.
The completed report is signed by the head of the organization and stamped (if any, of course).
Monthly form reporting SZV-M(sample filling) is presented on the next page.
And what is the responsibility?
For failure to submit monthly reports within the prescribed period, the insured faces a fine of 500 rubles, and for each employee about whom information is not reported (part 4 of article 17 of Law No. 27-FZ).
This also includes the provision of incomplete and (or) inaccurate information.
If the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide on the collection of debt at the expense of funds in his bank accounts or other property.
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