Monthly reporting in the form of SZV m. Why do I need to submit a SZV-M report
Despite the fact that from January 1, 2017, the PFR transferred the right to administer insurance premiums to the IFTS, the pension fund retained certain powers to control policyholders. What reports are employers required to submit to the FIU? Who is obliged to take SZV-M and SZV-STAZH? What should I pay attention to when filling out these forms? How can jurisprudence help reduce the fine? We will consider all these questions in this article.
Who needs to pass the SZV-STAGE?
From January 1, 2017, a new reporting form was introduced in the Pension Fund of the Russian Federation - SZV-STAZH (“Information on the insurance experience of insured persons”). This form was approved by Resolution No. 3p dated 11.01.2017. The report is annual. It must be handed over for the first time in 2017 before March 1, 2018. But there are certain conditions upon the occurrence of which the SZV-STAZH must be handed over in 2017:
1. Liquidation of the insured- a legal entity or termination by an individual of activity as an individual entrepreneur.
According to paragraph 3 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ, the deadline for submission is within a month from the date of approval of the interim liquidation balance sheet or the decision to terminate activities as an individual entrepreneur, but no later than the day of submission to the tax inspection of documents for state registration upon liquidation of a legal entity or termination of an individual's activity as an individual entrepreneur.
2. Employee retirement. Deadline for submission - within 3 calendar days from the date of submission of the employee's application for retirement.
Upon dismissal, employees must receive the SZV-STAZH form in their hands. Should be paid Special attention that this form is filled out for all employees, but they are required to hand over the form only with the data of a particular employee, i.e. it is necessary to make a sample on the dismissed employee.
The procedure for filling out the SZV-STAGE
The SZV-STAZH form consists of 5 sections.
The first section contains information about the insured:
- PFR registration number;
- TIN, checkpoint;
- name (short);
- information type.
The type of information should be marked with an "X" and select the type of form to be submitted. There are three types of information:
- "Initial" - the form indicated during the initial submission of reports.
- "Supplementary" - is submitted to the insured persons for whom errors were made in the form with the "Initial" type.
- "Assignment of a pension" - is submitted to insured persons retiring during the calendar year, the reporting deadline for which has not yet come.
The second section indicates the year for which this form is submitted.
The third section reflects information about the insured person:
- Full Name;
- SNILS;
- Period of work (the period is indicated within the reporting period). If the insured person had several periods of work, then each period is reflected in a separate line. In case of retirement of the insured person, the date of expected retirement shall be indicated;
- territorial conditions, special conditions labor, calculation of the insurance period, conditions for the early appointment of an insurance pension are filled in on the condition that the employee worked in conditions that give the right to an early pension. Data for filling in data columns are taken from the Classifier of parameters used when filling in information for maintaining individual (personalized) accounting.
Section 4 "Information on the accrued (paid) insurance premiums for compulsory pension insurance" and Section 5 "Information on the paid pension contributions in accordance with pension contracts of early non-state pension provision" are filled in only if the information is submitted with the type "Assignment of pension".
The SZV-STAZH form is accompanied by an inventory of ODV-1.
Who must submit the SZV-M form?
Decree of the Board of the Pension Fund of the Russian Federation of February 1, 2016 No. 83p On the approval of the form "Information on insured persons" from April 2016 introduced a new reporting form - SZV-M. Reporting must be submitted by all organizations and individual entrepreneurs with employees, provided that there are concluded labor or civil law contracts. This form serves to control working pensioners, since their pension is not subject to indexation.
It is rented monthly until the 15th day of the month following the reporting one. If the deadline for submitting the report falls on a weekend, the deadline for submitting the report is postponed to the next business day.
The procedure for filling out the SZV-M form
The SZV-M form consists of four sections.
The first section contains the details of the insured:
- PFR registration number;
- Name;
- TIN, checkpoint.
The second section indicates the reporting month for which reporting is submitted (numbers in chronological order from 01 - January to 12 - December);
The third section contains information about the form type. The form type is indicated by a code. There are three codes: "out", "add", "cancel".
"out" - the original form, is indicated during the initial submission of reports;
“add” - supplementary form, indicated in the case when the reporting was submitted, but it became necessary to supplement the original form with new information;
"cancel" - a canceling form, submitted in case of cancellation of previously submitted incorrect data.
The fourth section contains information about the insured persons:
- Last name, first name, patronymic of the insured person;
- SNILS;
- TIN (filled in if the insured has data on the TIN of an individual).
Where to take SZV-M and SZV-STAZH?
These reporting forms should be submitted to the territorial divisions of the FIU.
In what format should the report be submitted?
A paper report will be accepted if the number of employees is up to 25 people. If the number of people is 25 or more, then the report must be submitted electronically.
Do I need to submit a zero report SZV-M?
If an individual entrepreneur does not have employees and persons working under a civil law contract, the SZV-M form is not submitted.
If the insured has employees in the state, but they are not paid wages, the SZV-M must be submitted, because. employees are insured persons.
As for the general director - the sole founder, one should be guided by the letter of the Pension Fund of the Russian Federation dated July 13, 2016 No. LCh-08-26 / 9856 “On sending clarifications on the submission of monthly reports”, which states that if an employment contract is not concluded - SZV-M is not necessary to hand over.
What is the responsibility for violation of the deadline for the delivery of SZV-STAZH, SZV-M?
For violation of the reporting deadline, Article 17 of Law No. 27-FZ of April 1, 1996 (as amended on December 28, 2016) “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” provides for a fine of 500 rubles for each insured person.
IN Lately There is a positive arbitration practice in terms of reducing the amount of the fine:
- The Arbitration Court of the Volga-Vyatka District, in its decision of July 17, 2017, No. A-28-11249 / 2016, considered that if the delay in the delivery of the SZV-M occurred for reasons beyond the control of the insured (in this decision - a power outage), then there are no grounds for fines.
- Decree of the Central Administrative District of the Central District dated August 29, 2017 No. A84-634 / 2017 helped the organization reduce the fine by 10 times (this decision considered a technical failure of the program).
- The Arbitration Court of the Volga District, in its decision No. Ф06-20555/2017 dated May 19, 2017, stated the position that “The presence of errors (errors) in timely submitted information, in itself, is not a reason to consider such information not submitted on time.”
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 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 at all 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).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".
Every month they submit information about their workers in the form of SZV-M to the regional funds of the PFR.
In some situations, it is necessary to make certain adjustments to this form. A description of such examples and the procedure for issuing a canceling SZV-M are given below in the article.
What is the canceling form SZV-M
Concept and purpose
The canceling form SZV-M is a document in which the employer confirms the cancellation of information submitted to the FIU in the past about insured persons - about their employees. This form is similar to the one that. Only when filling it out in the "Form Type" section (3) put a mark - "cancel".
As a result, the canceling form SZV-M is the same SZV-M, but with the mark "cancel".
- A canceling SZV-M is issued when inaccuracies or errors are found in the information about the accepted new employee, and also when there is no information at all. However, this does not always have to be done.
- In particular, in the case when the company has already compiled and sent a report to the FIU, and a new employee was hired at the end of the month. In such a situation, the employer does not indicate information about the employee in the report, so there is no need to cancel the original SZV-M.
- Also, you don't need to re-register. SZV-M report. In such a situation, you can hand over to the FIU.
- If an incorrect TIN is indicated in the company's report, then 2 forms must be submitted to the FIU: canceling and supplementing SZV-M.
- In the canceling form of the document, the employer indicates the erroneously entered TIN, and in the supplementary form - the correct information about the company. These forms must be submitted at the same time.
- The supplementary form is also used when the incorrect SNILS of the worker was indicated in the submitted report.
Which employees apply
The canceling form SZV-M is drawn up for such employees:
- workers,, but the accounting department still compiled a report on them;
- employees who changed their last name, and as a result they were included in the reporting twice.
In such a situation, the employer submits to the FIU a canceling form SZV-M marked "cancel". includes only an extra worker in it, you do not need to specify everyone in this document. Otherwise, the specified form will also invalidate the correct information.
This can happen if the accounting officer sent a report and the Pension Fund sent a positive protocol. Then it turned out that there was a worker A.S. Skorokhodov in uniform, but he was fired last month - in June. In such a situation, the accountant sends a canceling SZV-M report to the fund (see the example below).
How to fill it out
Instruction
Instead of the standard sections 1–4 of the SZV-M form, the employer fills in the items that are located in the main menu of the canceling form: “Title Page” and “Employees”.
Title page
- In the “Reporting period” paragraph, they write the month for which the FIU provides information about the worker, and the calendar year.
- In the “Form type” item, write the type of form of the report being compiled. The SZV-M report can be of 3 types - initial, supplementing or canceling.
- In the event that the employer enters additional information into the previously submitted PFR reporting, then he writes this type of document SZV-M - "supplementary". At the same time, in this report form, the employer includes only those workers who were not in the original report.
- When canceling the previously specified in the report SZV-M information, fills out the "cancellation" form of the document. In this document, the policyholder indicates those individuals whom he accidentally included in the original form.
In the section "Direction of delivery" indicate the regional body of the PFR to which the report is submitted.
In the field "Company name" write the details of the employer:
- TIN and ;
- registration number in the FIU.
Employees
This section indicates information about employees - insured individuals. The insured persons are individuals with whom the employer (insured) has entered into an employment or civil legal contract, copyright or under a license.
When filling out the section on workers, the director of the company clicks on the "Add employee" button and in a new window for each employee enters the following information:
- SNILS;
Attention! The section of the canceling SZV-M on employees is filled out even if the employer did not accrue a salary to the worker in the reporting month. The main thing is that the contract itself is valid for at least 1 day in the reporting month.
An example of filling out a canceling SZV-M for 1 person is presented below.
Cancellation SZV-M for 1 person (sample filling)
How to submit a cancellation document
The canceling form is submitted if the FIU provided information about an employee who did not need to be indicated in the report. At the same time, the canceling report does not indicate all those workers for whom reliable information was originally transmitted.
- Otherwise, the FIU removes information about all employees of the company from the database. As a result, the Pension Fund does not have any information on the employees of the insured company for the reporting month.
- Also, the employer in the canceling report SZV-M must not forget to put on the mark "cancelled".
- Regarding the worker with whom the company has entered into a civil legal contract, it is also indicated in the canceling form SZV-M. After all, if a new employee does not perform work under the contract, and the money is not paid to him, then he should not be in the report. As a result, the employer indicates the above-mentioned worker in the month when he will render his services and he will be paid money for the work.
Timing
Will this report be cancelled?
In 2016, the PFR reduced the list of those who must send the SZV-M report to the PFR. As a result, company executives are required to submit SZV-M:
- for all workers who work under an employment contract, regardless of the accrual of wages in the reporting month;
- on performers under civil law contracts. This rule is valid only if in the reporting month they were paid money, and insurance premiums were accrued for this amount.
- If the company does not have workers who work under an employment contract or a GPC agreement, then the SZV-M form is not handed over.
- It is not necessary to submit an SZV-M report every month in relation to the head - the only founder with whom an employment contract was not concluded, but only on condition that the company is not engaged in any activity.
A lot of useful information on the submission of such a report, including in the form of a canceling form, is provided in the video below:
Everything you need to know about filling out the SZV-M, we will tell in this article.
First, let's explain what this form is for.
In Russia, since 2016, the pension of working pensioners has not been indexed. And so that the state could track whether a pensioner is working or not, all employers were required to submit information on a monthly basis in the SZV-M form. The obligation applies to both legal entities and individual entrepreneurs.
Who to include in SZV-M
Despite the fact that the report is needed only for calculating the pension, all employees of the organization or entrepreneur are included in it, regardless of age and pension eligibility.
Information about an employee should be included if:
1. Registered in the state and an employment contract has been concluded with him.
2. Works part-time under an employment contract.
3. Provides services or performs work under a civil law contract. This also includes contracts of the author's order; publishing license agreements; on the right to use works of art, literature, science). Under such contracts, the employer is also considered an insured in relation to the contractor, and deducts insurance premiums for pension insurance from the remuneration.
Please note that you need to draw up a SZV-M, even if there are no accruals. For this report, the fact of payments does not play a role. It doesn’t matter if you paid an employee a salary or remuneration under a GPC agreement in the reporting month. The very fact of a valid labor or civil law contract obliges to include the hired employee in the information for the FIU. Whether the employee received or did not receive payments, worked or was on regular or administrative leave, on sick leave, on maternity leave - all this does not negate the need to include him in the report.
If any of the contracts was valid for less than a month, this also does not matter. At least one day of the contract in the reporting month is already the basis for including the employee in the information.
Examples:
The last day of the contract with the employee is April 1st. This employee is included in the April report.
If a person gets a job for the first time, and he still does not have SNILS, the employer needs to submit documents to the FIU for an insurance certificate without delay. If this is not done immediately, then a situation may arise that the deadline for the delivery of SZV-M has already come up, and SNILS has not yet been issued. In this case, after the main one, you will have to submit a supplementary form for a new employee with explanations.
The pension fund issues certificates within five days, so if you immediately submit documents, there will be no overlap, and you will have time to include a new employee in the main report, even if it was accepted on the last day of the month.
Who not to include in SZV-M
Those employees in relation to whom the employer is not the insured.
So, scholarships under student contracts are not subject to insurance premiums. In relation to foreign citizens - highly qualified specialists temporarily staying in Russia, the employer is also not an insurer, therefore they are not included in the SZV-M.
If an organization or individual entrepreneur made payments to individuals outside the framework of labor or civil law contracts, information on these individuals is also not submitted. For example, if holiday bonuses were paid to former employees of the company.
When and how to submit
It is necessary to hand over to the territorial office of the FIU every month until the 15th day.
If less than 25 people are indicated in the information, then they can be submitted both in paper and electronic form. If there are 25 or more people, then information is accepted only in electronic form.
Keep in mind that in order to send electronic reporting, you must have an agreement on electronic document management with the Pension Fund. Upload a scan of the agreement and its number to the My Business service - and you can quickly and easily send documents directly from your personal account, as well as track their status. An electronic signature for users of the Internet accounting "My business" is issued free of charge.
How to fill out the SZV-M form
The report is quite simple, it does not contain any calculations and numerical indicators.
The first section contains the details of the employer: registration number in the FIU, short name, TIN and KPP (for insured organizations).
Recall that since 2017, individual entrepreneurs have not been registered separately as employers in the FIU. If an entrepreneur became an employer in 2017 and later, he indicates in the SZV-M a single number that he was initially assigned when registering as an independent contributor.
The second section indicates the reporting period (the serial number of the reporting month) and the year.
The third section specifies the form type. For the primary report, the code "ISHD" is indicated. We will talk about corrective forms below.
In the fields of the report, you must specify:
1. Surname, name, patronymic (if any) in the nominative case.
2. SNILS. This is a mandatory requisite, without which the document will not be accepted.
3. TIN. To be completed if the employer has such information. If the employee did not provide it, then you can leave the field blank and this will not be the basis for a fine or refusal to accept the report. But keep in mind, if you submit a declaration to the tax office in which you indicate the TIN of the same employee, this will mean that you still had the data, and the FIU will have the right to fine you for providing false information. Some territorial branches of the FIU warn about this on their websites.
Cancellation and complementary forms
The form with the code "OTMN" is submitted if errors were found in the main form, or "extra" individuals (for example, already dismissed) were included in it. The cancellation form includes only those employees for whom erroneous data were submitted. Next, you need to issue a supplementary report with the code "DOP" and also include in it only those data that need to be corrected.
Example: A firm sent data for February for 20 people. After some time, it turned out that two employees had the last name incorrectly indicated, and one person did not need to be indicated at all, because he quit back in January. In this case, you need to submit a canceling report with the “OTMN” code for all three, and then send a new one with the “DOP” code only for those two whose names had errors, but already with the correct data.
If an employee was initially forgotten to be included in the main version of the report, then a supplementary form is drawn up for him.
Another situation when it will be necessary to issue a canceling or supplementing form is that the report was submitted before the end of the reporting month, and after that someone was hired or fired. The fact is that the law does not prohibit the submission of SZV-M when the reporting period has not yet ended. For example, you need to report for February by March 15, but you can do it in February itself. Only if a new employee appears before the end of February, or vice versa, quits, it will be necessary to send adjustments.
If a protocol was received from the FIU stating that the original document was not accepted, you need to prepare a new one and resend it with the "ISH" code. If the report was not partially accepted and the FIU requested that data be resubmitted only for certain insured persons, this data is sent with the DOP code.
The employer has 5 working days to correct errors detected by the Pension Fund. If you meet this deadline, there will be no penalty.
Penalties
500 rubles for each employee with erroneous, missing or redundant data.
Those who are required to report electronically will be fined 1,000 rubles for submitting a paper report.
If you are late with the delivery or make a mistake that concerns not one specific person, but the entire form as a whole (for example, you specify the period incorrectly), then the fine will be calculated based on the total number of employees. For 10 people it will be 5,000 rubles, for 100 people - 50,000 rubles, etc.
The sanctions are serious, so it is better to make sure that there are no mistakes.
In the service, the data is entered automatically, so errors associated with the human factor are excluded. The service itself will not forget anything, and will not let you forget - the tax calendar will remind you of the upcoming dates.
filling report SZV-M and sending to the Pension Fund will take you a couple of minutes. If the controllers have comments, information about this will immediately go to your personal account, and you will have time to respond in time.
Many types of reporting have undergone significant changes in 2019. This applies in particular to the relevant documentation of insured persons.
New drafting procedure new form should be taken into account by all entrepreneurs. This is due to the fact that the report must be submitted without fail not only to the territorial registration authorities, but also to the employees of the organization upon their written request.
The SZV-M form must be submitted to the RF FIU office every month on the basis of a form that was approved by a special Resolution of the Fund dated February 1, 2016. Documentation is sent to the actual location of the organization.
To understand the design features, you need to study the rules filling SZV-M, as well as familiarize yourself with the provisions of the current legislation, with the established deadlines for filing, with examples of common errors, as well as with the main list of possible penalties.
What it is
The reporting under consideration is a new format for providing information forms. All registered employers must do this. Submission is carried out in the territorial office of the Pension Fund of the Russian Federation. The first such report was submitted for 2019.
Experts argue that reporting on a monthly basis will determine the total number of able-bodied persons of retirement age, payments to whom will not be made subject to special indexation.
It is worth noting that many authorized representatives of organizations that do not want to spend a lot of time on self-registration reporting, can do this with the help of special services.
New shape in 2019
From the beginning of 2019, all policyholders, regardless of whether they act as individuals or legal entities, must prepare reports in the SZV-3 form. At the same time, it is important to remember that, in accordance with recent changes in legislation, the deadlines for providing documentation have undergone some changes.
The document includes an exclusive list of information contained in the account of a personalized nature. For regional offices Pension Funds retained the right to approve new forms, as well as to establish individual rules for reporting SZV-M.
The above provision is fully regulated by the norms of Article 8 of the Federal Law No. 27 of April 1, 1996. Thus, the FIU can use the legal right to establish a new form in which reports would be submitted.
Who needs to report
The SZV-M form must be submitted without fail by all organizations or individual entrepreneurs acting as direct insurers for each employee with whom a labor agreement of a civil or legal nature has been previously concluded.
This is done on the condition that employees receive some amount of remuneration, from which certain funds are withheld, which, in turn, are included in the amount of the insurance premium. More comprehensive information on this issue is provided in Article 11 of the Federal Law No. 27, which contains information on individual accounting issues within the framework of the pension insurance system.
document in each specific case sent to representatives of the territorial branch of the PFR, corresponding to the address of the state registration of the organization. It should be noted that the information presented in the reporting does not necessarily apply only to persons of retirement age. The document is drawn up for each employee, regardless of his age and the possibility of receiving pension savings.
If there are no employees
In cases where an organization or an individual entrepreneur does not hire employees or is not registered as an employer, then in this case submission of the report in question is not required. As for all other categories of economic entities, they are required to provide a form with at least one line filled in. This suggests that there is no concept of zero reporting for the SZV-M form.
Even if the company does not vigorous activity and submits blank reports to the controlling authorities, then the form must contain one completed line for the director, who is also the sole founder of the company. At the same time, the implementation of accruals within the reporting period does not play a big role.
In any case, if the organization misses the deadline for submitting documentation, then penalties will be imposed on it. It is worth noting that the form should not be submitted to employees of the internal affairs bodies and security services, since it does not apply to them. general order pension insurance.
What is the deadline for submitting the document?
The established rules for filling out SZV-M regulate the deadlines for submitting a document. The report is submitted to the controlling inspectors after the end of each month and no later than the 15th day of the month immediately following the reporting one. If the due date falls on a weekend, the due date will be moved to the next business day.
Each policyholder can issue documentation both in paper and in electronic format, if the number of employees does not exceed 24 people. In any other case, an exclusively electronic filling form is provided. Documentation is transferred through a specialized operator using.
The day of submission is the date that was indicated in the notification received from the operator upon receipt of the electronic form. As for a paper copy, it can be provided by a personal visit by the entrepreneur to the territorial office of the Fund.
It is worth noting that in some cases, an official representative who carries out his activities under a notarized power of attorney may be involved in the process.
Rules for filling out SZV-M
The employer includes in the reporting information about each insured person carrying out professional activities in the organization. The relevant list includes persons who have concluded, for which, in accordance with the norms of the current legislation, insurance premiums are made.
In addition, the following information is mandatory in the document:
- individual insurance number;
- Full name of the insured person;
It is important to pay special attention to the fact that for the late submission of reporting documentation or for indicating deliberately false information, the organization may be fined in a certain amount for each specific insured employee.
For laid-off workers
In accordance with the new rules, the report in question is transferred to the FIU and personally into the hands of the employee. The legislation establishes that a certificate can also be submitted upon dismissal of employees, as well as upon retirement of employees.
It is important to take care of obtaining written confirmation from the insured person about the fact that the document was actually transferred to him. This is done to minimize the possible risks of a judicial nature.
In the SZV-M form for dismissed employees, only their full names are indicated. Information on other employees cannot be specified under any circumstances. This is due to the fact that such information is personal and is not subject to disclosure.
Examples of Common Mistakes
When compiling the reporting in question, organizations or individual entrepreneurs may make the following mistakes:
- inclusion in the reporting of information on those employees who were dismissed within the last reporting period;
- lack of information about those persons who were hired in the reporting period;
- lack of information about employees who are on vacation or absent from the place of permanent employment on sick leave.
To understand the features of errors, it is worth considering a typical example:
The employer terminated with A.V. Grigorenko labor agreement in November 2019. When reporting in the SZV-M form for the last month of the year this employee was mistakenly included in the list of insured persons. In this case, the policyholder must take care of re-issuing a report indicating the cancellation code in section No. 3.
Section 4 contains an up-to-date list of persons, with the exception of a previously dismissed employee. Thus, the original submitted document will be canceled, and the new one will be accepted for processing.
fines
The report must be submitted within the time limits established by law to the territorial branch of the FIU. If they are missed, certain penalties may be imposed on the economic entity, the current amount of which is 500 for each employee. That is why a delay for large companies with a large staff of employees can lead to writing off a fairly large amount.
The same amount of punishment is provided for those companies that allowed the indication of false or erroneous information. It is worth noting that, among other things, a fine is set in cases where the organization sends reports in the wrong form. For example, with a staff of more than 25 people, a paper form, although the submission of the document must be made in electronic format.
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