Unified reporting in the PFR since the year. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)
This article provides a specific example of filling in the annual calculation of RSV-1 for 2016. What is the deadline for submitting annual accounts? Where can I download the new RSV-1 form for reporting for the 4th quarter of 2016? Where to submit reports: to the FIU and the IFTS? You can find answers to these and other questions in this article, as well as download an example of a completed calculation.
Who should report for the 4th quarter of 2016
- organizations and their separate subdivisions;
- individual entrepreneurs;
- lawyers, private detectives, private notaries.
At the same time, it is necessary for policyholders to form RSV-1 for the 4th quarter of 2016 if they have insured persons, namely:
- employees under labor contracts;
- the director is the sole founder;
- individuals - performers under civil law contracts (for example, work contracts).
If the activity was not carried out
Separately, let's talk about individual entrepreneurs. If an individual entrepreneur does not have employees officially registered under labor law and he did not make payments and remuneration to individuals for the period from January to December 2016, then RSV-1 for 2016 is not required, since in such a situation the individual entrepreneur is not recognized as an "insurant". If an individual entrepreneur does not have employees, then he pays contributions only “for himself”. And there is no obligation to submit any reports to the funds.
New form RSV-1 for the 4th quarter of 2016
From January 1, 2017, the RSV-1 form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p, was canceled. Instead, there is a new form of calculation for insurance premiums, approved by the Order of the Federal Tax Service dated 10.10.2016 No. ММВ-7-11/551. It must be used for reporting to the IFTS. Cm. " ".
However, submit the report for 2016 in the RSV-1 PFR form, approved by the Resolution of the PFR Board of January 16, 2014 No. 2p. It is also necessary to apply the previous format, which is used for submitting "pension" reports in electronic form. Thus, there is no new RSV-1 form for reporting for the 4th quarter of 2016. Searching for it to download on the Internet is useless. Use the old RSV-1 form.
The deadline for submitting the annual calculation to the FIU
The deadline for submitting RSV-1 for the 4th quarter of 2016 depends on the reporting method used by the company or individual entrepreneur. In the table, we summarize the deadlines for submitting RSV-1 for the 4th quarter of 2016 to the territorial bodies of the PFR. Cm. " ".
Completion of RSV-1 for the 4th quarter of 2016: examples
Form RSV-1 PFR includes a title page and six independent sections. As part of the RSV-1 for the 4th quarter of 2016, it is mandatory to submit: the title page, section 1, subsections 2.1 of section 2 and section 6 (clause 3 of the Procedure, approved by Resolution of the Pension Fund of the Russian Federation dated 16.01.2014 No. 2p, hereinafter referred to as the Procedure) . Let us explain how to fill in each of the sections of the annual calculation and give examples of filling. You can also download the completed sample calculation for 2016.
Title page: general information about the insured
On the title page, fill in all the cells, with the exception of the subsection "Filled out by the PFR employee." Let's talk about some aspects of filling in annual indicators for 2016.
Refinement data
In the field "Clarification number" reflect "000" if the calculation of RSV-1 for the 4th quarter of 2016 is submitted for the first time. If you are clarifying the indicators of past reports, then put down the serial number of the clarification (for example, "001", "002", 003 ...).
What period is the calculation for?
In the "Reporting period" field of the title page, show "0" (zero). In the field "Calendar year" - 2016 (despite the fact that you hand over the calculation in 2017). Thus, you will inform the fund that you are presenting the annual calculation of RSV-1 for 2016.
Organization name and IP details
In the "Name" field, indicate the full name of the insured - organization (as in the constituent documents). If the calculation is made by an individual entrepreneur, then his last name, first name, patronymic (as in the passport) are included.
OKVED: what classifier
Until January 1, 2017, there were two classifiers of OKVED codes: the old OK 029-2001 and the new OK 029-2014. Which of these classifiers should be used? Let's explain.
Organizations or individual entrepreneurs that are registered as such after July 11, 2016, indicate in the RSV-1 calculation for the 4th quarter of 2016 the coding from the new classifier OK 029-2014 (approved by order of Rosstandart of 01/31/2014 No. 14-st) .
Number of insured persons
In the "Number of insured persons" field, indicate the total number of employees for whom insurance premiums were paid, in accordance with the number of submitted sections 6 of the calculation with the type of information "initial" (clause 5.10 of section II of the Procedure, approved by the Resolution of the PFR Board dated 16.01.2014 No. 2p). Here is an example of filling out the title page.
When filling in the field "Average headcount" of RSV-1 for the 4th quarter of 2016, take into account the procedure for calculating the headcount that you use when compiling statistical reporting. That is, there are no features when filling RSV-1.
Section 2: Amounts of payments and contributions
Section 2 summarizes the amounts of accrued remuneration (payments) and insurance premiums. It consists of the following subsections:
- 2.1 "Calculation of insurance premiums according to the tariff" - all must form;
- 2.2 "Calculation of insurance premiums at an additional rate" - group if there are workers employed in hazardous industries;
- 2.3 "Calculation of insurance premiums at an additional rate" - summarize if there are workers employed in heavy industries.
Section 2 also reflects temporary disability benefits and "children's" benefits (at the birth of a child, for registration in early pregnancy, for pregnancy and childbirth and for caring for a child under 1.5 years old). The amount of benefits paid in subsection 2.1 of the calculation for the 4th quarter of 2016 is shown in lines 201, 211 of subsection 2.1 (as part of non-taxable payments). However, if your region is participating in the FSS pilot project, then benefits in section 2 are not required to be reflected. Cm. " ".
Let us give an example of filling in section 2.1, which is mandatory for all. At the same time, please note: if from January to December 2016 insurance premiums were charged for only one tariff, subsection 2.1 must be completed once. If contributions were accrued at different rates, form a subsection for each rate.
Section 3: Reduced Rates
Section 3 of the RSV-1 calculation for the 4th quarter of 2016 is filled in by those who are entitled to reduced rates of insurance premiums. Depending on the category of the insured, you need to fill out one of the sections:
- subsection 3.1 – IT organizations;
- subsection 3.2 - organizations and individual entrepreneurs on the simplified tax system engaged in preferential activities (paragraph 8 of part 1 of article 58 of the Law of July 24, 2009 No. 212-FZ);
- subsection 3.3 - non-profit socially significant organizations on the simplified tax system.
Section 4: Additional Charges and Adjustments
Section 4 is presented as part of the RSV-1 for the 4th quarter of 2016 only in some cases, namely:
- the PFR subdivision accrued additional insurance premiums based on acts of cameral or on-site inspections, for which in the 4th quarter of 2016 decisions on bringing (refusing to bring) to liability came into force, and also if the PFR revealed excessively accrued amounts of contributions.
- an organization or an individual entrepreneur independently discovered an understatement of insurance premiums in previous periods (both for the 4th quarter of 2016 and for previous periods);
- the organization independently adjusts the base for calculating insurance premiums of previous periods based on accounting data that are not recognized as an error.
Unit 5: Students
As part of the RSV-1 calculation for the 4th quarter of 2016, section 5 is filled in by organizations and individual entrepreneurs that pay income to students who worked in student groups. Payments and their benefit are not subject to pension insurance contributions (clause 1, part 3, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).
Section 6: personalized reporting
Compile this section as part of RSV-1 for the 4th quarter of 2016 for each employee. At the same time, keep in mind that section 6 of the RSV-1 PFR form for 2016 is filled out for the period from January to December 2016 for each person:
- who was in an employment relationship;
- with which a civil law (or copyright) agreement was concluded.
Form Section 6 both for those individuals who received payments and remuneration (for example, salary) from January to December 2016 inclusive, and for those who were in an employment relationship, but payments were not accrued to them during this period. That is, if a person was on leave without pay in the 4th quarter of 2016, then in section 6 this employee must also be recorded. At the same time, if the employee quit in previous reporting periods (for example, in the first quarter), then in RSV-1 for the 4th quarter of 2016, do not include information about him in the sixth section of the annual reporting.
Subsection 6.1: data of an individual
In subsection 6.1, indicate the last name, first name and patronymic of the individual and enter his SNILS.
Subsection 6.2: Reporting period
In the "Reporting period (code)" field of RSV-1 for 9 months of 2016, enter the code "0", and in the "Calendar year" field - 2016.
Subsection 6.3: type of information
In subsection 6.3 of the annual RSV-1, mark the type of information adjustment:
- or "original";
- or "corrective";
- or "cancelling".
Mark the required field with an "X". The "Initial" field is provided for information that is presented for the first time. When submitting initial information, the fields “Reporting period (code)” and “Calendar year” in subsection 6.3 of the report for the 4th quarter of 2016 are not filled in.
Mark the “corrective” field in RSV-1 for the 4th quarter with the symbol “X” if you are clarifying the previously submitted information about the person. If you completely eliminate information about it, then select the "cancel" field. For any of these data types, in the "Reporting period (code)" and "Calendar code" fields, specify the code of the reporting period and the year for which information is being updated or canceled. At the same time, sections 6, in which “corrective” or “cancelling” are marked, must be handed over together with section 6 with the “initial” type for the reporting period for which the reporting deadline has come. That is, together with RSV-1 for the 4th quarter of 2016.
Subsection 6.4: Employee Benefits
In subsection 6.4 of the annual RSV-1, highlight the amounts of payments and other remuneration accrued to the employee. For these purposes
- in line 400 - show all payments since the beginning of 2016 on an accrual basis;
- in lines 401 - 403 - show payments for October, November and December 2016 (that is, for the 4th quarter).
In columns 4, 5, 6 and 7 of this subsection, post the payments transferred to an individual as part of an employment relationship or under civil law contracts. And highlight separately the amount paid within the base for calculating "pension" contributions, and the amount that exceeds this amount. In 2016, the maximum base, we recall, is 796,000 rubles (Decree of the Government of the Russian Federation of November 26, 2015 No. 1265).
In column 3, as you can see, the category code of the insured person is indicated in accordance with the Classifier of parameters used when filling out personalized information (Appendix No. 2 to the Procedure). The most commonly used code is HP, which refers to employees who are covered by the basic rate for calculating insurance premiums (22%).
Subsection 6.5: In-base payments
In subsection 6.5, indicate the amount of pension contributions accrued for all insurance premium rates in October, November and December 2016 from payments and other remuneration not exceeding the maximum base value (796,000 rubles). Let's explain with an example:
Subsection 6.6: Adjustments
Subsection 6.6 fill in the forms with the information type “initial” if in October, November or December 2016 the data submitted in previous reporting periods were corrected. If there is data in this subsection, then it is also required to submit corrective (cancelling) sections 6 of the calculation and (or) forms SZV-6-1, SZV-6-2, SZV-6-4 for the past time. If there are no adjustments, then do not fill out this subsection and leave it blank.
Subsection 6.7: early retirement
In this subsection, show payments to employees employed in jobs with special working conditions (harmful, difficult, etc.), giving the right to early retirement. For example, in subsection 6.7 of the calculation of RSV-1 for the 4th quarter of 2016, indicate:
- in line 700 - the amount of payments on an accrual basis since 2016;
- in lines 701 - 703 - payments for October, November and December 2016 (that is, for the 4th quarter).
If the organization carried out a special assessment of working conditions, in column 3 it is necessary to put down the special assessment code according to the code classifier (according to Appendix No. 2 to the Procedure).
Subsection 6.8: details of seniority
This subsection indicates the working conditions in which the employee worked in October, November and December 2016 (that is, in the 4th quarter), as well as data on the length of service and conditions for early retirement.
Group the columns “Beginning of the period” and “End of the period” in the format dd.mm.yyyy. Here is a sample of filling out columns 2 and 3 of subsection 6.8 of the RSV-1 for 2016, if the employee works in October, November and December 2016.
Please note that columns 4-9 of subsection 6.8 will be filled in using codes, in accordance with Appendix No. 2 to the Procedure. So, for example, in column 7, you need to highlight some periods of work experience that took place in the IV quarter of 2016. Let us explain some common codes that may be required when filling out RSV-1 for the 4th quarter of 2016.
| Box code 7 | What does |
| CHILDREN | Leave to care for a child until he reaches the age of one and a half years, provided to one of the parents |
| DECREE | Maternity leave |
| CONTRACT | Work under civil law contracts that goes beyond the billing period |
| DLOTPUSK | Stay on paid leave |
| NEOPL | Leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (exclusion from work) |
| VRNETRUD | Period of temporary disability |
| QUALIF | Professional development with a break from work |
| VACATION | Additional holidays for employees who combine work with study |
| NEOPLDOG | The period of work of the insured person under a civil law contract, payments and other remuneration for which are accrued in the following reporting periods |
Control ratios
Until May 10, inclusive, all companies must submit a new report to the Pension Fund for the first time - the SZV-M form. It was approved by the PFR Board by resolution No. 83p dated February 1, 2016
07.04.2016Who must submit new reports to the FIU from April 1, 2016
All companies in which employees work under labor and civil law contracts must submit the SZV-M form to the FIU. Exceptions to the GPC agreement, payments for which are not subject to pension contributions.
Recall that contributions to the Pension Fund are subject to remuneration under civil law contracts:
- to perform work (render services);
- author's order;
- 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.
Companies must submit the SZV-M form to the same branch of the FIU where they submit quarterly reports in the RSV-1 form. This can be done both on paper and electronically. However, if a company submits information on 25 or more employees, then it can submit the SZV-M form only via the Internet. Otherwise, they may impose a fine of 200 rubles for non-compliance with the submission method.
How often do you need to submit new reports to the FIU from April 1, 2016
The SZV-M form must be submitted to the Pension Fund on a monthly basis no later than the 10th day after the reporting month. If the deadline falls on a weekend, the report should be submitted on the next business day (clause 2.2, article 11 of Law No. 27-FZ). If this deadline is missed, the FIU will charge a fine of 500 rubles for each person (Article 17 of Law No. 27-FZ).
The composition of the new reporting to the PFR from April 1, 2016
The monthly reporting form in the FIU consists of four sections. However, legislators have not approved any instructions for filling them out. Since explanations for filling in individual fields are given in the SZV-M form itself. Let us consider in more detail how to fill out a new report to the FIU from 04/01/2016.
Section 1 of the new reporting to the FIU
In section 1, companies indicate their details such as a short name, TIN, KPP and registration number in the FIU.
Section 2 of the new reporting to the FIU
In section 2, the company must indicate the reporting month for which SZV-M is submitted. The code for each month is indicated in the SZV-M form itself. For example, in the report for April, in the designated column, you need to enter 04, for May - 05, June - 06, etc.
Section 3 of the SZV-M form
In section 3, you should indicate which form is being rented using a special letter code:
- initial - code "ref";
- complementary - code "add";
- canceling - code "cancel".
Initially, SZV-M is submitted with the code "initial". If the company forgot to include any employees in the report, then SZV-M is submitted with the “add” code. It contains information only for those employees who were mistakenly not included in the initial report.
If false information was indicated in the original SZV-M, then new reporting should be submitted to the FIU with the “cancel” code. True, it is not clear which employees should be indicated in it - only for those for which errors, or for all. There are no official clarifications from the FIU on this issue. But most likely, it will be necessary to indicate information on all employees, as happens in case of errors in section 6.3 of the RSV-1 form.
Section 4 of the new report to the FIU
In section 4 of the SZV-M form, you must specify data on the employees for whom individual information is submitted.
Accountants will have to fill out new reporting to the FIU from April 1, 2016. The monthly report in the SZV-M form must be submitted for April, no later than May 10th. What difficulties may arise?
How to avoid problems in the preparation of new financial statements, said Natalia Belyantseva, Head of the Department for Organizing Personified Records of Pension Rights of Insured Persons of the Pension Fund of the Russian Federation.
Ways to submit reports to the FIU from April 1, 2016
- From the new resolution it is not clear how to submit monthly reports on contributions - on paper or electronically. What do you need to focus on?
- On the Law on individual accounting (clause 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ. - Note ed.). If a company submits information in the SZV-M form for 25 people or more, then they must be submitted electronically. Suppose there are fewer employees, including those working under a civil law contract. In this case, SZV-M information can be submitted on paper. The penalty for submitting a paper report instead of an electronic one is the same as in the case of RSV-1 - 200 rubles.
- To submit electronic reporting to the PFR from April 1, 2016, do you need to conclude an agreement with a telecom operator or can you send information for free through the insured's personal account on the PFR website?
- You can't do without a telecom operator. Through your personal account, you can now go through reconciliation, issue a payment for contributions, check the report for errors. But you can not send a report to the FIU.
Reporting to the FIU from April 1, 2016 without TIN of employees
- At the beginning of the year, accountants were seriously worried when inspectors began to refuse to accept 2-NDFL certificates without employee TINs. Will there be similar news from the FIU? TIN is one of the details of SZV-M, but not all employees have it.
- No, there will be no problems with the TIN. In the monthly report, this number should be given only if the employee has provided information about him to the company. If not, then the column can be left blank. This follows from the SZV-M form itself.
- Will the Pension Fund tell accountants in detail about the new SZV-M form?
— Yes, the fund is already holding seminars on the new monthly reporting. You can call your fund management and find out the date of the next event.
Penalties for reporting to the FIU from April 1, 2016, error correction
— Many are worried that there will be too little time to prepare the first, April, report. There are many holidays in early May. Is it possible to submit SZV-M in April, before the end of the reporting month?
— Yes, you can. The law establishes the latest date - the 10th day of the month following the reporting one. There is no restriction on the earliest date.
— And what happens if the company submitted information before the end of the reporting month, and after that they hired a new employee?
- There will be a fine of 500 rubles for each such employee if the company does not have time to submit information about him on time.
- If the information was submitted, and then errors were found in them, what should I do?
- There are two options. First, there was no need to submit information at all. In this case, you need to submit a "cancelling" SZV-M. The second option is to hand over information about the employee, as it should be, but they are incorrect. In such a situation, submit canceling and immediately supplementing, correct, information regarding this employee.
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. It is in order for the Pension Fund to automatically identify the fact of the work of a pensioner that 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, no one cancels the submission of quarterly unified reporting (in the RSV-1 form).
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 of the Russian Federation, the 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
The new form of monthly reporting in the Pension Fund of the Russian Federation was called SZV-M (“Information on the 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 this date, a new form of monthly reporting to the Pension Fund of the Russian Federation is being introduced for employers - the SZV-M form "Information on 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 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 accordance with the general procedure, which also applies when submitting personalized information as part of the RSV-1 calculation of the 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).Individual entrepreneurs, as a general rule, do not need to submit personalized accounting information, including in the SZV-M form, for themselves (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".
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