Monthly report in the form of svm. Is reporting given if the individual entrepreneur has no employees? The procedure for filling out SZV-M

Every month you need to submit reports to the Pension Fund in the form of SZV-M. What is this form, who submits it and when, read the article. The rules for filling out SZV-M information are simple. Let's analyze them in detail.

How to cancel the fine for SZV-M:

Starting from May 2016, new reports must be submitted monthly to the Pension Fund of the Russian Federation in the form of SZV-M. Outwardly, it is so simple that the legislators have not even approved any instructions for filling it out. The article will help to understand who, when and how is obliged to report on SZV-M.

What is SZV-M

The SZV-M report is a new monthly report to the FIU on insured persons. According to officials, this report will help track working pensioners.

The fact is that since 2016, old-age insurance pensions have not been indexed for pensioners who work under labor or civil law contracts.

But after the pensioner stops working, he will be paid a pension, taking into account all the indexations missed during his work (part 3 of article 26.1 of the Law of December 28, 2013 No. 400-FZ). Therefore, the Pension Fund needs to promptly receive information about the employment of pensioners.

If the SZV-M is not submitted on time, the fund will not receive information about working pensioners and will overpay them with a pension. The company is obliged to compensate for the damage, because the overpayment occurred due to the fact that the insured did not receive information about working pensioners.

Who must take SZV-M

All employers are required to report on insured "physicists": entrepreneurs, companies and their divisions. This rule also applies to foreign organizations if in the reporting month they entered into an employment or civil law contract with the “physicist”.

However, there are a number of companies and individual entrepreneurs who do not submit a report in the SZV-M form. These include:

• entrepreneurs who pay only fixed contributions for themselves;
• employers of highly qualified specialists temporarily working in the Russian Federation;
• companies with only one founding director. At the same time, an employment or contract agreement was not concluded with such a director.

In other cases form SZV-M"Information about the insured persons" is required.

New rules for SZV-M

Starting from the report for September, fill out the SZV-M form more carefully. On October 1, the amendments that the Ministry of Labor introduced to the instruction on accounting (order No. 385n of June 14, 2018) came into effect. It will now become more difficult to cancel pension fund fines. How to insure yourself against new mistakes and fix old ones, look at.

Who to indicate in the information on the SZV-M form

Introduce monthly reporting companies and individual entrepreneurs owe in respect of all employees with whom labor or civil law contracts are concluded. Also, a report should be filled out for contractors under more specific contracts, their list is given in paragraph 4 of the form itself.

At the same time, the law imposes additional requirements on employees under GPC agreements. It is necessary to submit a report to the Pension Fund of the Russian Federation (SZV-M) only for those individuals for payments to which insurance premiums are charged under a civil law contract /

For example, if a company has entered into a lease agreement with an individual, then payments under such an agreement are not subject to contributions. Therefore, it is not necessary to include such a citizen in the SZV-M form (PFR letter dated July 27, 2016 No. LCH-08-19 / 10581).

To sort out, surrender SZV-M reporting or not, proceed from the following:

• what kind of contract did you conclude with the “physicist”;
• whether the contract was valid in the reporting month, even if it was concluded for one day.

Where to submit information about insured persons

Where to hand over SZV-M depends on whether the company has independent divisions or not.

According to the general rule, information about insured persons (SZV-M) must be sent to the PFR department, where the organization or individual entrepreneur is registered as an insurer.

A division of a company reports to its division of the fund if it simultaneously meets the following criteria:

• has a separate balance sheet and current account;
• self-remunerates employees.

If the requirements are not met, or the units are located abroad, then submit a general report at the place of the parent organization.

How to fill out SZV-M: a form and a sample of filling out information

Form information about insured persons only according to the template approved by the Pension Fund of the Russian Federation in Resolution No. 83n dated February 1, 2016. You can download the form from the link below.

The report format is simple. The rules for filling are written in the form itself. In the field "Details of the insured" write down your TIN and KPP, as well as the registration number assigned by the Pension Fund branch.

In the Form Type field, enter the code:

• ISH - you are submitting a report for the first time;
• DOP - complete the information if you forgot to show the employees;
• OTMN - submit data for employees who were mistakenly included in the primary report.

Then enter the information in the tabular part of the reporting. Enter the full name, TIN and SNILS of employees who worked at least one day in the reporting month. But don't count all employees. Include in the report only those who are actually insured.

For example, it is not necessary to include highly qualified specialists, the company does not pay contributions for them. Also, do not report full-time students who receive money in student brigades. And it doesn't matter what contract they signed with them.

How to fill out SZV-M: sample

When to hand over SZV-M to the fund

The deadline for submitting information about insured persons is the 15th day of the month following the reporting period (clause 2.2, article 11 of Law No. 27-FZ). But there are times when the last day falls on a weekend or holiday. Then submit the SZV-M on the next business day after the holiday or weekend (PFR letter dated 12/28/16 No. 08-19 / 19045). For example, for August reporting, the deadline is September 16, since the 15th is a Saturday.

How to send a SZV-M report to the FIU

Delivery of SZV-M is possible in two ways: on paper or electronically. Moreover, if you have up to 25 employees in the state, then you have the right to choose the method yourself.

But if the staff is more than 25 employees, then send reports to the fund only via the Internet. After you hand over the reports, the fund will send a protocol of admission. The program may display a "green checkmark". This is a sign that the report was submitted on time, but there are gross errors that need to be corrected.

If the report passed, then the program will say “Document accepted!” in green. Otherwise, the phrase is red: “Document not accepted!” or “Document accepted in part!”. Also, the protocol will contain the results of the initial check (Instructions, approved by order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n).

How to fix errors in SZV-M

From October 1, it will become more difficult to cancel the fine for SZV-M. The Ministry of Labor reformulated some points of its instructions in order to legitimize the penalties for the supplementary form (order No. 385n dated June 14, 2018).

Forgot to include the employee in SZV-M. If the company did not include all employees in the report, then the FIU believes that information on forgotten people was not handed over. To correct the report, send the supplementary SZV-M form only to those employees who were not indicated in the original report. If you submit this form late, then the fund will issue a fine - 500 rubles. for each forgotten person (part 3 of article 17 of the Federal Law of 04/01/1996 No. 27-FZ). According to the fund, such a fine is justified, because earlier these people were not given information.

There was a mistake in the information of the employees. If the TIN of one of the employees was incorrectly indicated, the fund will send a protocol with the error code "20" (Resolution of the Board of the Pension Fund of December 7, 2016 No. 1077p). If you make a mistake in the full name or SNILS of the insured person, you will receive a protocol with the error "30".

The organization must correct the information within five working days after it received the notification (clause 39 of the Instruction, approved by order of the Ministry of Labor dated December 21, 2016 No. 766n). Then there will be no penalty. To correct errors, submit a supplementary form for the employee. In it, enter the information about the employee correctly.

We made a serious mistake in the report. A protocol with an error code of "50" means that your report was not accepted. This could happen, for example, if you entered the company's TIN incorrectly.

In this situation, the organization must resubmit the SZV-M with the form type "original". If you do not have time to correct the report before the 15th day following the reporting month, then you will be fined 500 rubles. for each employee in the report. In this part, the rules remain the same.

What can the FIU be fined for?

The pension fund can fine the company twice: if it submitted the SZV-M late and, in addition, made mistakes in the report. For late reporting, inspectors are fined 500 rubles for each insured person (Article 17 of Law No. 27-FZ). A similar penalty is possible for errors in the report.

If a company with more than 25 employees submits information on paper, then a fine of 1,000 rubles is also possible.

Starting from the reporting for April 2016, new monthly reporting SZV-M - Information on insured persons (approved by Resolution of the Board of the Pension Fund of the Russian Federation of 01.02.2016 N 83p) must be submitted to the FIU.

Form SZV-M: who rents

The SZV-M report is submitted by organizations and individual entrepreneurs with employees. Information is submitted:

• for each employee with whom an employment contract has been concluded / continues to operate / terminated in the reporting month;
• for each individual with whom in the reporting month a GPA was concluded / continues to operate / terminated for the performance of work and the provision of services (author's order agreements, agreements on the alienation of the exclusive right to works of science, etc.). Information is submitted to such persons if the remuneration paid to them is subject to insurance premiums in accordance with the legislation of the Russian Federation.

What information is indicated in the SZV-M

The new reporting indicates the full name of the individual to whom the information is submitted, as well as his SNILS. In addition, if the employer has information about the TIN of an individual, then this information is also indicated.

If the organization has separate divisions

Separate subdivisions (OP) that have a separate balance sheet and current account, as well as pay salaries to employees, submit the SZV-M form to their branch of the Pension Fund in relation to employees working in a particular OP. At the same time, the TIN of the parent organization is indicated in the reporting, and the checkpoint - of a separate division (Information of the PFR).

Form SZV-M: sample

Sample filling SZV-M can be seen.

SZV-M zero

This reporting, in principle, cannot be zero, because the organization has at least one employee - its director, and individual entrepreneurs without employees should not take SZV-M.

Terms of delivery of SZV-M in 2016

Information about the insured persons is submitted no later than the 10th day of the month following the reporting month (clause 2.2, article 11 of the Federal Law of 04/01/1996 N 27-FZ (as amended, effective from 04/01/2016)).

In 2016, the deadlines for the delivery of SZV-M are as follows:

And the deadline for submitting SZV-M for December 2016 falls already in 2017 - information will need to be submitted (of course, if this day is not a holiday).

In what form to hand over SZV-M

If the number of insured persons for whom information is submitted to the FIU is 25 or more people, then it is safer to submit the SZV-M in electronic form, signing with an electronic signature (

At the end of last year, a law was passed abolishing the indexation of pensions for working pensioners (Law No. 385-FZ of December 25, 2015). The provisions of the law came into force on January 1, 2016. In addition to the abolition of indexation, Art. 2 of this NLA also includes a description of a new reporting form, which will need to be submitted every month, starting from April 2016 - SZV-M.

The abbreviation SZV-M stands for "Information on earnings (remuneration) submitted monthly." The SZV-M report includes information about the citizens working in the company. If there are pensioners among them, then the FIU will know the names of those who are not entitled to pension indexation. Every month you need to submit a report in order to receive up-to-date information about which of the pensioners works and does not have the right to indexation; which of them quit, which means they have the right to apply for an increase in social benefits.

Who rents SZV-M in 2016-2017

New reporting must be submitted by all insurers of persons working for them - both under an employment contract and under a work contract - if, in accordance with the contract, insurance premiums are paid to the Pension Fund from the amount of remuneration (clause 2.2, article 11 of the law dated No. 27-FZ). At the same time, information must be provided for all employees who worked in the company during the reporting period: for those who were fired and hired within a month, as well as for those who were not physically present at the workplace (temporarily disabled, maternity leave, employees on leave to care for children).

Many accountants have a question: is it necessary to submit a zero form of SZV-M? After all, if the company does not have insured persons, then there is no one to provide information to. If there are no employees, the SZV-M of the entrepreneur will not contain any lines in the tabular part of the list of insured persons.

If the sole founder of the company is hired and pays his own salary, then he must submit SZV-M for himself - there will be a single entry in the table of insured persons (PFR letter No. 15/753 dated 05/04/2016).

The procedure for filling out SZV-M

The form of the SZV-M form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p, which does not contain a separate regulation for filling out the form - all information on entering information into the report is already contained in the form itself.SZV-M consists of 4 sections. The first section is devoted to information about policyholders - you need to indicate the renomer in the FIU, the short name of the company in accordance with the charter or full name of the entrepreneur, TIN and KPP (IP indicate only TIN). The accountant can take the code according to OKPO in the card of statistical codes that were assigned to the company during registration.

In the second section, the company must indicate the period for which it reports. The section contains a list of 12 months and a digital code for each month: 01 - January, 02 - February, and so on. The accountant indicates the corresponding digital code and year: if the report is submitted for May 2016, then 05 and 2016 should be indicated.

The third section informs the FIU about the type of form:

• ref - original form: if the policyholder submits SZV-M for the first time during the reporting period;
• add - complementary: this field is checked in case of transfer to FIU additional information for the reporting period;
• cancel - canceling: SZV-M with a mark in this field is handed over to cancel erroneously transmitted data.

The fourth section contains a table of information about insured persons. The table consists of 4 columns:

• 1 column - the serial number of the record in the table;
• 2 columns - full name of the insured person, they need to be filled in only in the nominative case;
• 3 columns are intended for the SNILS of the insured;
• Column 4 contains the TIN of the insured.

In columns 1-3 of the table in section 4, information must be mandatory. The company may not fill out the TIN of the employee. Errors in any of the table entries are a reason for a fine by the FIU. Therefore, if you do not know how exactly the name of the employee is spelled or one of the numbers is hard to see on the photocopy of the TIN, it is better to clarify. If you do not have information about the TIN, then column 4 of the table must be left empty, dashes or other characters do not need to be written.

The form of the table in section 4 contains 25 lines, the accounting program automatically adds additional lines if there are more than 25 insured persons. At the end of the sheet of the SZV-M form, the position of the head of the company, his signature and transcript are indicated. The seal on the report is put in the event that the company has not officially refused to use the seal. At the end of the form, the date of compilation should be indicated.

How to fix errors in SZV-M

The SZV-M form is very simple and contains tips for filling out the form. And the principle of the report itself is also simple - list the employees and indicate the SNILS and TIN (if any). But since the form is being submitted for the first time this year, accountants are experiencing errors and misunderstandings. How to fill out the SZV-M form to correct errors - read below.

Important: Employees of the fund will accept corrections of submitted SZV-M reports for April 2016 from policyholders until 06/07/2016 (information of the PFR dated 04/05/2016 No. 04/406/1984). But the fine is unlikely to be avoided, since new information was received by the FIU after the reporting deadline for April 2016.

If the accountant added an employee to section 4 who no longer worked in the company in April 2016, then he must submit the SZV-M again: sections 1 and 2 will remain unchanged, and in section 3 the type of form will be indicated as canceling. Section 4 in this case should contain only information about the employee who should be excluded from the report.

If, on the contrary, the accountant, on the contrary, forgot to indicate one of the staff (for example, a maternity leave or an employee who was on a business trip all April), then you need to send SZV-M again: you do not need to correct sections 1 and 2, in section 3 indicate the type of form " complementary". The table of the list of insured persons will consist of those employees whom the accountant forgot to include in the report.

When an accountant has to correct an error in the report, then two SZV-M forms must be submitted at once: a report with the “cancel” code and a list of persons for whom errors were made cancels information about them. And the report with the "complementary" form type will contain the same employees, but with corrected data.

If you send SZV-M electronically, then the FIU can send three protocol options:

Protocol type	What does it mean?	How to fix?
Success - report accepted	No errors or warnings were found. Report submitted successfully.	No way. Everything is fine
Successful - the report needs to be improved	The report was accepted in part. During the audit, discrepancies between the full name and SNILS were found.	Compose new SZV-M with the “complementary” form type, only with those persons for whom errors were made, send a report within the deadline for submission
Report not accepted	During the audit, gross errors were revealed.	Correct the errors and resubmit the report with the form type “original” within the deadline for submitting the form

The procedure and deadlines for the delivery of SZV-M

A firm with fewer than 25 insured persons can file a report in two ways:

• on paper - by Russian post, bring it personally to the fund office or transfer it through a representative;
• in electronic form - for this it is necessary to have an EDS, software, and an agreement on electronic document management must be concluded with the FIU.

If there are more than 25 insured persons, then the report must be submitted only in electronic form (clause 2, article 8 of the law dated April 1, 1996 No. 27-FZ).

When to submit the SZV-M report? Initially, in 2016, the deadline was set - no later than the 10th day of the month following the reporting one. If it is a weekend, the due date is extended to the next business day. In 2017, the deadline was extended by 5 days, now it is no later than the 15th of the next month.

Is it possible to submit SZV-M ahead of schedule? The law does not prohibit waiting for the end of the month to submit a report - for example, for the month of May, you can report on 05/20/2016. But if the company hires another person after this date, then additional information will need to be submitted to the report. We do not recommend submitting SZV-M before the end of the reporting month - if the accountant forgets about the new employee, the PFR will fine the company for failure to provide information.

Penalty for failure to deliver SZV-M

There are several fines for violations of the procedure for filling out and submitting SZV-M. The employer will be fined in case of being late with the calculation or not returning the SZV-M. The fine is 500 rubles. It seems to be a small amount, but this is not for the entire report, but for each employee, information about which the PFR did not receive (part 4 of article 17 of the law of 04/01/1996 No. 27-FZ). If 100 people work for you and the accountant forgot to submit the SZV-M on time, then the fine will be 500 rubles * 100 = 50,000 rubles.

For errors in the calculation of SZV-M, the fine is the same - 500 rubles, and also for each person for whom the accountant provided information with an error. Errors can be in the full name, SNILS or TIN. The first two indicators are mandatory details of the form, even typos in them are fraught with a fine. TIN is not a mandatory element of information, but if you have already indicated it, then do it without errors. If the accountant submitted information about 100 employees, but made a mistake in the information about two: the employee’s last name was wrong, and on the other line he gave the wrong SNILS, then the fine for such an oversight will be 500 rubles * 2 = 1000 rubles.

Disputes are caused by a fine for sending SZV-M not according to the TCS. The FIU has the right to fine for non-compliance with the electronic format only for the delivery of the RSV-1. However, in practice, officials may generally announce that SZV-M has not been handed over - and then they will have to pay a fine as for failure to provide information on each employee.

Sample filling form SZV-M

So that you can clearly understand the rules for filling out the SZV-M form, we have prepared an example of filling out a report and correcting errors. In Fantasia LLC, the staff is represented by the following persons:

In April 2016, Sokolovsky Igor Valentinovich was fired, instead of him on April 29, 2016, Ivashkevich Kristina Georgievna was hired. In addition, the company employs a programmer Ivanov Yaroslav Olegovich, with whom a service agreement was concluded in 2016.

In April 2016, the accountant of Fantasia LLC handed over the SZV-M ahead of schedule - 04/25/2016. However, later the accountant found out that he had mistakenly included lawyer Stadnichuk Alexey Vadimovich in the calculation, who was fired on 03/31/2016, and in April he only came for a work book and certificates for a new job. In addition, the accountant needs to transfer information about Ivashkevich Kristina Georgievna, since she was hired after the April SZV-M was handed over.

So, on April 25, 2016, the accountant of Fantasia LLC submitted a report with the “initial” form type for April 2016.

Then, on 04/26/2016, the accountant sent to the SZV-M fund with the type of form "cancelling" - only to Alexei Vadimovich Stadnichuk, who in April no longer worked at the enterprise.

And after the May holidays on 05/04/2016, the accountant had to send another SZV-M report with the “complementary” form type - to transfer information about Ivashkevich Kristina Georgievna.

Since the accountant managed to submit the SZV-M for April (05/10/2016), and in all three cases a successful protocol for the transfer of information came from the FIU, Fantasia LLC will not receive a fine.

) policyholders were supposed to report for April 2016. It's absolutely new form pension reporting, which is now filled out and submitted monthly by organizations and employers (). But what is the SZV-M report for? And why did the payers of contributions not have an obligation to hand it over before?

Why do I need to submit an SZV-M report

The introduction of the SZV-M form is associated with the next changes in the current pension system of the Russian Federation.

Since 2016, pensioners receiving payments and remuneration under labor or civil law contracts (GPA), from which insurance premiums are charged (part 1, article 7 of the Law of July 24, 2009 No. 212-FZ), the amount of old-age insurance pensions indexed. In contrast to the pensions of non-working pensioners, which are subject to indexation taking into account the growth of the consumer price index (part 6 of article 16, part 10 of article 18, part 1 of article 26.1 of the Law of December 28, 2013 No. 400-FZ).

But after the pensioner stops working, he will be paid a pension, taking into account all the indexations missed during his work (part 3 of article 26.1 of the Law of December 28, 2013 No. 400-FZ). In this regard, the PFR authorities need to promptly receive information on the employment of pensioners. For these purposes, the SZV-M form was introduced. And before insurers began to present it at the end of each month, pensioners who stopped their labor activity and those wishing to receive an indexed pension had to submit an application to their PFR branch on their own. And now there is no need for that.

What to indicate in SZV-M

The individual information indicated in the SZV-M is the full name, SNILS and TIN of the employee (clause 2.2 of article 11 of the Law of 04/01/1996 No. 27-FZ). That is, no sum values ​​\u200b\u200brelated to the employee’s income or contributions accrued from them are reflected in the SZV-M.

Hello dear entrepreneurs. Today we will talk about a new type of reporting for all employers, provided to the Pension Fund since 2018. This is the SZV-STAZH report for 2017. The deadline for passing the SZV-STAZH for the first time in 2018 is determined by legislators before March 1. You will submit reports with data on the length of service of employees generated for 2017.

SZV-experience report: what is it and who delivers it

This report was developed by pensioners back in January 2017, but so far the report has not been submitted to the PFR with rare exceptions. For example, in 2017 you had to hand over a copy of the SZV-STAZH in your hands upon dismissal of an employee, and send the original to the Pension Fund.

Why is there a need to develop additional view report? The fact is that starting from 2017, a single calculation of contributions is submitted to the tax office, and the Pension Fund has ceased to receive data on the length of service of your employees. Therefore, a new report has appeared. By the way, the SZV-Experience report is somewhat similar to the monthly SZV-M report, which you are already used to.

Based on the report data, the Pension Fund receives information about pensioners working for you, thus adjusting the indexation of their pensions.

What kind of information does this new SZV-STAZH form contain? If you briefly answer the question posed, this is an addition to the SZV-M form, which contains information about the length of service of a particular employee, as well as accrued (paid) insurance premiums.

Important! The number of insured persons presented in the SZV-STAGE form must fully match the number of persons reflected in SZV-M reports during 2017

Who rents SZV-STAZH? This report will be submitted by all companies with employees:

• legal entities, including those with separate subdivisions;
• Sole proprietors, lawyers, notaries.

Individual entrepreneurs, notaries and lawyers who do not have employees are exempted from submitting this form of information about the insurance period to the FIU.

Deadline for SZV-STAZH

For the first time, information on the insurance period of insured persons in the form of SZV-STAZH is submitted at the end of 2017. The reporting deadline is March 1, 2018.

When SZV-STAZH was rented in 2017

In 2017, the SZV-STAZH form was submitted in the following cases:

• For laid-off employees, as we wrote above, other employees were not included in this calculation.
• Your employee has retired due to age.

It was necessary to submit the form to the Pension Fund within three days from the date of receipt of the application from the employee (written in any form) about retirement. For example, an employee notified you of this on August 28 - until the end of August, you were required to submit an SZV-STAGE for him.

Important! If during 2017 you submitted reports for employees retiring with the type of information “assignment of pension”, then at the end of the year you need to duplicate this data, but in the usual form of SZV-STAZH with the type “initial”. Information must be submitted both for a working pensioner and for a dismissed one.

In 2018, all of the above cases will also serve as a reason to submit the SZV-STAGE form ahead of schedule. In the same way, it will be necessary to proceed with the reorganization of the company in the form of merger, by submitting the SZV-STAZH report, without waiting for the end of the calendar year.

Important! It is necessary to submit a report to the FIU within one month after the date of approval of the deed of transfer, but no later than the day when documents are submitted to the tax office for registering a new company.

SZV-STAZH upon liquidation of LLC and IP

When the SZV-STAZH report is submitted within 1 month from the date of approval of the interim balance sheet. With SZV-STAGE, it is submitted to the FIU within the same period, but no later than the date of making changes to the unified state register.

Instructions for filling out the SZV-STAZH report

In the report, you need to reflect the periods of work of your employees with whom you had contracts in the past year:

• Labor contracts.
• Civil law contracts.
• Contracts of the author's order.

In the event that in the reporting period you did not have labor relations with employees, then the “zero” format of the SZV-STAGE report does not need to be submitted, that is, in the absence of work experience, reporting is not submitted. There is simply no need for it, since it will not pass the control procedure anyway. The report must have at least one entry.

If the employment relationship was nevertheless formalized, but there were no payments for them, then the report must be submitted. The absence of payments under contracts does not relieve you of the obligation to submit reports on the length of service of employees.

For the above reason, upon liquidation of the company, SZV-STAZH is surrendered within a month after the date of approval of the interim balance sheet, the "zero" format is also not submitted.

The SZV-STAZH document was approved by the Resolution of the Board of the PRF No. 3-p dated 01/11/2017. General rules its filling is the same as in the formation of other documents. The form can be filled out either by hand using the format below, or using a computer.

• Download the SZV-STAZH form in Excel format

When filling out the SZV-STAGE by hand, do not forget to follow the mandatory filling procedure:

• Data is entered in dark ink, red or green color cannot be used.
• If you make a mistake, you will have to fill out the sheet again.
• It is forbidden to make corrections in the form, as well as to use a proofreader.
• When entering data into the form, use only capital letters.

How to fill out the SZV-STAGE form

As an example of filling out the form, we will take an individual entrepreneur who owns a small design bureau and has employees in his staff. Fulfilling successive actions, we enter the necessary data.

Section No. 1 "Information about the insured":

1. In the field "reg. number in the FIU "we write individual number IP assigned by pensioners.
2. Next, we enter - 12 characters, leave the checkpoint field empty. If you fill out a form with the organization's data, then your TIN is 10 characters, and in the KPP field enter the number assigned by the tax authorities, depending on the place of business - at the place of registration or as a separate subdivision.
3. In the next field we enter the full surname, name, patronymic of the entrepreneur. Organizations enter their short name, for example, Pobeda LLC.
4. Next, we deal with the upper left field - “information type”. A field is selected specifying the purpose of submitting the SZV-STAGE form:

• The original version will mean that this report is submitted to the FIU for the first time.
• A supplementary version is selected if changes or additional data have been made to the report.
• Version - Appointment of a pension. In this case, the SZV-STAGE will reflect information for the appointment of a pension.

We proceed to section No. 2 "Reporting period":

Everything is simple here. We put down the year for which we submit the report. In our case, this is 2017.

The next to be filled out is section No. 3 “Information on the period of work of insured persons”:

• The data is entered in a tabular form, for each specific employee, indicating the full name and SNILS number.
• In the "Period of work" field, data on the length of service of the employee during the reporting year are written. If the employee has worked whole year, then, respectively, in the cells we put down the first and last day of the calendar year - 01/01/2017; 12/31/2017. In other cases, for example, upon dismissal, we record the specific time the employee worked.
• If the same employee was hired twice in the reporting year - quit, then re-employed, then the second period of work is entered under the first. The full name in this case is not re-registered.
• If your employee is about to retire, the expected date is entered in the fields.
• In column 11 we enter the word CONTRACT, meaning labor relations with a specific employee under a work contract. If all employees have worked for a calendar year under an employment contract, then we do not fill in this field, leave it empty. In the event that the work performed under the work contract is not paid, then in column 10 you need to put down the value - NEOPLDOG. For employees with whom only employment contracts are concluded, we do not make additional transcripts in column 10. We leave this field empty.

Important! Once again, we draw your attention to the fact that when filling out the form, we use only CAPITAL letters.

• Above, we examined an example of filling out column 11 if an employee worked for a whole year without ever being on sick leave, on maternity leave, on parental leave up to 1.5 years, and also on additional leave.
• If you need to enter additional information in column 11, then follow section 2 of the “Procedure for filling out the SZV-STAGE form”, approved by the Pension Fund of the Russian Federation on January 11, 2017 No. 3p. Here are just the most basic ones:

"VNETRUD"- the period of stay on the sick leave;

"CHILDREN"– an employee on leave to care for a child from 0 to 1.5 years;

"DLCHILDREN"- the period of being on "maternity leave" with children from one and a half to three;

"DLOTPUSK"— annual or additionally paid leave;

"NEOPL"- unpaid periods. For example, downtime due to the fault of an employee, administrative leave.

"QUALIF"- a period of advanced training for an employee, with a break from production.

In the example of filling out the SZV-STAZH form, we showed how to reflect the insurance periods for employees who are on annual paid leave, on sick leave, and also on maternity leave.

• When filling out columns 8 and 9 - “Territorial and special working conditions”, we put down special codes, guided by the above Procedure for filling out the form. If you do not have documentary evidence special conditions labor, then do not fill in columns 9, 12, 13!
• If an employee was fired on December 31, then how should this be reflected in the SVZ-WORKSHOP report? In this case, in column 14 of the SZV-STAZH form, we put down the X sign.

Section No. 4 "Information on accrued and paid insurance premiums."

The section is filled out only when you submit a report with the sign "Assignment of pension", as you indicated in section 1. It is intended for entering data on employees retiring. In this section, you need to answer the two questions posed by filling in the appropriate boxes.

Section No. 5 “Information on the payment of pensions. contributions under early contracts of non-state pension insurance”.

The section is intended for entering information on an employee who is retiring. A breakdown of the periods of accrual and payment of contributions is given.

We have analyzed the most important points on how to fill out the SZV-STAGE report for 2017.

Download a sample of filling out the report SZV-STAZH

Below is an example of filling out this form:

• Download the completed sample of the SZV-STAZH form

How to fill out the EFA-1 Form

Important! Simultaneously with the SZV-STAZH report, we hand over inventory EFA-1 A that summarizes all the data in the main document.

• Download the EFA-1 form

Consider the order of filling out the form:

• The upper fields of the inventory are similar to the SZV-STAZH - the data of the reg. numbers, name of the Insured.
• The description can have three options. The corresponding value is put down in the desired cell:

1. Initial.
2. Corrective.
3. Cancellation.

• Section 1 is filled in in the same order as we entered the data in section 1 of the main report.
• Section 2 has some peculiarity. It has two fields. In the first one, we put O, and in the field denoting the year, we write down the period for which we submit the report. In our case, 2017.
• In section 3, we put down the number of employees on whom information is submitted in the form of SZV-STAGE.
• Section 4 is entered only if it is submitted SZV reports- REF or CORR, having a mark - SPECIAL.
• Section 5 is for employees eligible for early retirement benefits.

Download the completed sample EFA-1

• Download sample EFA-1

IMPORTANT! Do not forget to sign, put down the date of delivery, seal (if any), both the main report and the inventory.

How to fill out the SZV-STAGE upon dismissal of an employee, issuance of a certificate

With him, you need to issue an extract from the SZV-STAZH report. The original is sent to the pension fund, and the report will contain only the data of the dismissed employee, no others need to be entered into it. What else you need to consider when filling out the form:

• The report will be of type "Original". The reporting period is equal to the year of dismissal.
• In the column "Period of work" we will enter the date of the beginning and end of the employee's work in the year of dismissal. If it has been working since the beginning of the year, then the initial period will be - 01/01/2017, the final one - the moment the employee leaves.
• Let's repeat again. If the employee leaves on December 31 of the reporting year, then in column 14 the sign - "X" is affixed.
• Sections 4 and 5 in this case do not need to be filled.

Where and how the SZV-STAZH report is provided

The SZV-STAZH form is submitted to the Pension Fund branch:

• Legal entities: at the location of the company.
• Separate companies: according to their location.
• IP: at the place of residence.

There are two options for submitting a report:

1. On paper. Thus, only those entrepreneurs who have no more than 25 employees in their staff submit the SZV-STAZH report. The completed report form is printed in two copies, an inventory of EFA-1 is made, data on employees are transferred to a memory card. On your copy of the report, the FIU officer makes a mark of acceptance and copies the information from the USB flash drive.
2. Electronic format. Thus, entrepreneurs whose staff exceeds twenty-five people submit a report. The report is signed with an EDS and sent to the FIU using a special. data carrier.

Six mandatory documents for dismissed employees

On the last working day of the dismissed employee, be sure to give him the following documents:

1. Help SZV-STAZH.
2. Help SZV-M.
3. Information on the amount of earnings in the form of the Ministry of Labor dated April 30, 2013 No. 182n (as amended on January 9, 2017).
4. Extract from the "Calculation of insurance premiums", section 3.
5. Labor book.

Always remember that violating the procedure for issuing mandatory documents to an employee, you may be subject to unnecessary penalties.

In which program is the SZV-STAZH report made?

You can also fill out reports using special programs. We will focus on two of them:

How to fill out the SZV-STAGE report in 1C version 8.3:

• In the "Salary" menu, select the "Insurance Reporting" tab.
• Click the "Generate" icon and select the form we need for the report.
• Choose the date of completion and the reporting year.
• Specify the type of information to be presented.
• In the "Employees" tab, enter the necessary data.

How to fill out the SZV-STAGE report in PU6:

• In the PU6 program, click on the SZV-STAGE icon, fill in the information about the insured, the reporting year, and the type of information.
• Next, we sequentially enter the necessary data, following our detailed instructions on the formation of the SZV-STAZH report.

Download the PU6 program to fill out the SZV-STAZH.

Penalty for failure to submit the SZV-STAZH report

• Violation of the reporting deadlines will result in a fine of 500 rubles. for each employee.
• If the report was submitted on time, but not all employees were included in it, penalties will also amount to 500 rubles. for each missed worker.
• If the report reveals false information, errors on the insured, but the report was submitted on time, the fine will still not be avoided. It will be 500 rubles. for each "erroneous" employee.
• For late reporting, company executives can be fined 300-500 rubles.
• Violation of the reporting format entails a fine of 1000 rubles. (when the report is submitted in paper form instead of the established electronic format).

And the most severe fine awaits a legal entity in the amount of 50 thousand rubles if:

• On the day of dismissal, the employee was not given a copy of the SZV-STAZH form.
• The report was not sent to the Pension Fund for registration of the employee's pension.

Conclusion

We hope that we have familiarized you in detail with the reporting of SZV-STAZH and now it will be much easier for you to generate it. We repeat that the new kind reporting has an annual format and is presented based on the results of the calendar year. The deadline for submitting the SZV-STAZH report is until 01.03 next year behind the reporting one, and the data in it is entered into a table.

And the last thing - who should pass the SZV-Experience: accounting or personnel? This point is not legally defined. Everything should be at the discretion of the head and spelled out in job descriptions employees. If you have already assigned a certain employee responsible for the delivery of SZV-M, then it is more expedient to make the formation of this report his responsibility. After all, the data of these two reports are inextricably linked, intertwined and complement each other. And any inconsistencies in the reports can lead to penalties.