Where to send information about insured persons. Who provides SZV-M data

The form is not cumbersome and contains a minimum of information, but it must be submitted every month. The deadline for submission is the 15th day of the month following the reporting one.

Terms of delivery of SZV-M

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There are no instructions for filling out the SZV-M. In order not to forget to submit the SZV-M form on time, set remindersin the accountant's calendar .

Who rents

All organizations and individual entrepreneurs with employees working under labor and civil law contracts. The report includes even employees on maternity leave or vacation, the main condition is the existence of a contract.

If the contract is terminated in the reporting period, the data for such an employee must also be reflected in the SZV-M.

Individual entrepreneurs without employees do not report on this form.

Composition of SZV-M

The report includes four sections:

details of the insured;
reporting period;
form type;
information about insured persons.

Section 1 Completion Procedure

In this section, the name of the organization, its registration number in the FIU, TIN and KPP are written.

Section 2 Completion Procedure

Here you should specify the month for which the report is generated.

Section 3 Completion Procedure

In this section, the form type should be noted. There are three in total.

The original form is the primary report.

The supplementary form SZV-M is submitted if not all information is indicated in the original form.

The cancellation form must be submitted if the original form contains erroneous data.

Section 4 Completion Procedure

This section is presented in the form of a table. Opposite the name of each employee indicate his SNILS and TIN. If the organization does not have information about the TIN of the employee, then this column can be left empty.

Penalty for late delivery of SZV-M

If the policyholder forgets to report on time, he will have to pay a fine of 500 rubles for each employee. The FIU will impose the same fine for inaccurate or incomplete data in the SZV-M (part 4 of article 17 of Law No. 27-FZ).

If the company employs less than a dozen employees, the penalties for errors and late reporting can be substantial. For example, if the organization has 70 employees, the fine will be 35,000 (70 people x 500 rubles).

Zero report SZV-M

SZV-M reflects data on insured persons. If there are no such persons, then it is not necessary to fill out a report. Accordingly, there can be no zero reports on this form.

How to fill out and send a report to the FIU using the example of SZV-M

How to upload and send a report to the FIU on the example of SZV-M

What are the rules for filling out SZV-M in 2018? Our advice on how to correctly enter data into this report.

Where to find the rules

Oddly enough, the rules for filling out SZV-M are not approved by any separate order of the Pension Fund. In fact, they are interspersed in the SZV-M report sample itself. It was adopted by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p.

In our opinion, the rules for filling out SZV-M in 2018 should not undergo major changes, since the paper form and the composition of the information remain the same.

But as practice shows, the rules for filling out the SZV-M form, which are in the form itself, are insufficient for competently filling out the original report. Therefore, let us draw your attention to some of the nuances.

Peculiarities

The principles and rules for filling out SZV-M, depending on the type and type of organization or individual entrepreneur, differ little. The main thing is not to forget to indicate (see table):

Compliance with the rules for filling out SZV-M in 2018 will determine whether the report will have to be supplemented or corrected. Therefore, try not to forget not only any of the employees, but also performers, contractors, etc., with whom the company (IP) had or entered into contractual relations in the past reporting period (month). In addition, promptly track information about the change by employees and other persons from SZV-M of their last name, first name, patronymic.

Please also note that there are no rules for filling out SZV-M regarding zero reports in principle. The fact is that the fund does not need forms with an empty blank fourth section - without insured persons.

In addition, you can not fill out a report for only one director. Provided that he:

not on a contract;
does not receive any money from the company.

Although the PFR is obliged to accept SZV-M, filled out even for such a leader. And many do so in order not to have unnecessary problems with the fund in the future.

The following shows how to correctly fill out the SZV-M form.

The law prescribed who to include in SZV-M

Until 2017, it was directly disclosed in the SZV-M form which individuals should be included in the monthly report. The report said that it was necessary to indicate data on insured persons - employees with whom employment contracts were concluded, continue to operate or terminated in the reporting period, civil law contracts, the subject of which is the performance of work, the provision of services, copyright order contracts, alienation contracts exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use a work of science, literature, art.

Since 2017, an explanation of which information about which insured persons should be included in the report is determined not by a form, but by law. This is stated in paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”. This procedure for filling out SZV-M continues to operate in 2018.

How to refine the report in 2018

Specify the SZV-M form if there are errors in the primary report (with the type “initial”, code “original”). There are two options - to submit a supplementary form with the "additional" sign or a canceling one with the "cancel" sign.

Submit a supplementary SZV-M if you did not report on all employees. In the report marked as "additional", include only those employees whose information you are adding.
Send the canceling form with the “cancel” sign if you indicated in the SZV-M for July, for example, an employee who was fired in June or earlier.
Made a mistake in the employee's TIN? Submit two forms at once - with the "cancel" code and with the "add" code. Transfer the entry with the erroneous TIN from the original one to the canceling one. In complementary - repeat with the correct number.

Submit the updated forms within five business days from the date of receipt of the notification from the FIU (clause 37 of the Instruction approved by Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n).

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, it is not necessary to issue a SZV-M report on a new one. 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 reports previously submitted to the FIU, then he writes such a 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 information previously indicated in the SZV-M report, fills in the "cancelling" 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 about submitting such a report, including in the form of a canceling form, is provided in the video below:

Deciphering the semantics of the letters "SZV-M"

The letter combination "SZV-M" does not have a specific legalized decoding. It is generally accepted that this is the symbol for the type of unified reporting, according to which the insured reports to the FIU. The symbol found its reflection in the proper instructions for filling out the form. Actually the document itself is referred to as "Information about the insured persons".

The characteristic of "SZV-M" is determined by the letter, the designation established by the standard, the code. Based on this, we can distinguish the following interpretation of the letters in this combination:

"B" - implies that the report data is transmitted to the FIU, i.e. they are "incoming". By the way, there is an “I” in the encoding of the documents coming from the fund.
"M" - displays the reporting period, i.e. indicates the monthly submission of the report.

The format of the reporting document with this symbol was introduced by Decree No. 83p dated February 1, 2016. All categories of insurers who have employees are required to report on this form. Among them: organizations with their own divisions, individual entrepreneurs, as well as individuals engaged in private practice in terms of advocacy, notaries, etc.

An important factor is the documentation of labor relations. That is, an organization may not conduct activities, but if there is at least one registered employee, it must submit a “zero” report to the PFR. The nature of the contract does not matter. It can be an employment or civil law contract. The very fact of concluding such agreements indicates the formalization of labor relations.

For example, if a labor agreement is drawn up with a single director (founder), he is paid a salary, then SZV-M is drawn up and submitted. At the same time, the fund will have to accept a report for the November period of the current year, which shows one director, but no contract was concluded with him.

The current SZV-M form is a page. Its structure includes 4 positions. Three of them are an ordinary part of the document, and the fourth is a table. This format is equally valid for electronic and paper versions of the report.

The main components of the form are information about the insured persons, the period for which the insured reports, and the details of the obligated person. The document can take the following forms:

initial (version of the first report submitted for a specific period for the first time);
supplementary (version of the clarifying report, supplemented and submitted after the first document);
canceling (version of the report, which is submitted for the purpose of canceling previously submitted information).

The original form of the document is submitted at the place of registration before the 15th day of the month immediately following the reporting one. This deadline for reporting is approved by Federal Law No. 27 and has been in force since 2017. For example, for the November period, SZV-M is rented until December 15th. For the last month of December 2017, policyholders will report by January 15 of the next year.

The supplementing and canceling versions are clarifying in nature, therefore there are no restrictions on the deadlines for their submission. The accountant independently decides when it becomes necessary to submit them. It should be taken into account that the delivery of the document after the above 15th date may entail bringing to administrative responsibility.

The deadline for submitting SZV-M from 2018 will not change. So, for the January period of the new year, the insurers will need to submit a report before February 15.

From 2017, the employer will be required to issue a copy of the SZV-M to the employee upon request or upon his dismissal. In the standard case, a copy of this document upon application is issued within 5 days. Upon dismissal, it is given on the day of termination of the contract or on the date of dismissal. It should be taken into account that the employer should not issue a copy of the entire form, but only an extract for a specific dismissed (applied) person.

Features of compiling SZV-M

The procedure for filling out the form, both electronically and on paper, is the same. Information is entered for all positions, the requirements for registration do not differ. Positions 1.2,3 are filled without fail. The insurer is guided by the following rules:

Position "1" includes the details of the insured (TIN of 10 digits, KPP of 9 digits, short name, registration number in the FIU). Entrepreneurs do not indicate the checkpoint.
Position "22" defines the reporting month of the calendar year. The numerical value of the month is entered into the position: 01 - January period or 02 - February, etc. according to the list of values given in the position.
The code of the submitted form is prescribed depending on the type of the report form: "ISHD" (for the original), "DOP" (for the additional), "OTM" (for the canceling one). Explanations on the designations are indicated in the considered position of the form.
Position "4" contains information on the initials in the nominative case, SNILS, TIN of each insured person with whom an employment or GP contract was concluded. The policyholder writes down the TIN only if he has information about him. Also, the middle name is not written if it is absent.

The head of the organization or individual entrepreneur approves the drawn up document. His position must be indicated, the signature is deciphered. It is not allowed to endorse the report by a representative.

The date of compilation is written next to it in the format “DD.MM.YYYY”. Printing is subject to availability. The insured must submit the completed reports himself.

SZV-M submission methods: advantages and disadvantages

The insured is obliged to submit an electronic version of reporting if he employs more than 25 people. If the number of employees is less than 25 people, the report is submitted on paper. Depending on this, an acceptable method of delivery, delivery of SZV-M is selected.

Delivery method SZV-M

Advantages

Flaws

Through TCS

Saving time and money;

availability;

you can draw up a form quickly and free of charge using the “Documents PU 6” program on the PFR website or for a fee on one of the services such as Internet accounting “My business”;

the possibility of self-checking for errors on the fund's website

Only for the electronic version of the report;

mandatory presence of EDS;

technical delays are not completely excluded;

when generating an electronic report, you must comply with a number of mandatory requirements in accordance with the resolution of the fund No. 1077p dated 07.12.2016, such as: XML extension, UTF-8 encoding, proper file name

By mail

Inexpensive, convenient for the paper form of the document;

sent by a valuable letter with an inventory

Only for the report on paper;

it takes time to search (print) the form, fill it in correctly, send it;

possible overlays with delivery, a certain probability of losing a letter on the way

Each method is good in its own way. The only limitation that confronts the obligated person is the number of employees. So, it is not permissible to generate and submit an electronic version of reporting when up to 25 people work for him. This will be a violation. Accordingly, the method of delivery through the TCS is not suitable here.

And vice versa. If the number of employees is more than 25 people, the policyholder is not entitled to choose to send a report on paper through the post office. This will be an offense for which he will be punished with financial sanctions.

Common mistakes when compiling SZV-M

Most of the errors in compiling the form are related precisely to the correctness of its design, entering complete and accurate information. . Mistakes made may be minor, in which case the SEV-M is accepted by the fund without correction. In other cases, the FIU accepts the report in full or in part, but obliges the insured to correct existing errors and provide already updated information.

If the report is not accepted, it means that serious errors were found in the form (incorrect TIN, reporting period, etc.). Then all errors are corrected, the report is submitted again.

It is necessary to include in the appropriate positions the data of those insured citizens with whom an agreement has been drawn up (labor or GPC) and its effect in the reporting month is celebrated at least during the day. At the same time, the presence of accruals, payments and the deduction of obligatory contributions on them for the same period is not necessary.

If gross errors were made and the fund did not accept the reporting, then it is possible that financial sanctions will be applied to the insured. As a standard, for an error (one or several), one PFR employee has the right to recover 500 rubles.

Responsibility for non-delivery and violation of the deadlines for submitting SZV-M

Violation of the established deadlines and procedure for the submission of SZV-M, the submission of incomplete reports or the indication of false information in it is recognized as an offense. The insured as a violator in such cases is held liable on the basis of Federal Law No. 27, Art. 17. Penalties are applied to the guilty person as punishment.

Upon receipt of a demand for payment of a fine, the policyholder is obliged to pay the amount of the sanction within 10 subsequent days. If he does not do this or pays in part, the FIU has the right to recover through the court.

The listed financial sanctions can be written off due to their hopelessness. The PFR goes for it when it is impossible to recover money for legal, economic, social reasons.

The policyholder is not punished for an offense if 3 years have passed at the time of the decision to hold liable (due to the statute of limitations). By this time, the legal consequences cease.

Example 1. Sample compilation of SEB-M for the November period

LLC "Proekt" is SZV-M for the November period of the current year. The policyholder should include information on two insured citizens working for him. Both work on the basis of an employment contract. The policyholder enters data on Valentin Petrovich Grigoriev into the table (only SNILS, since there is no information on the TIN). For the second employee, Galina Semenovna Petrovskaya, all data is entered.

In the first position, the details of Project LLC are recorded (No. in the FIU, TIN, short name, checkpoint). The company reports for November, therefore, "11" is entered in the proper position for the period. Further, "ISHD" is indicated, since the report is being submitted for the first time.

Answers to frequently asked questions

Question #1: Are non-profit organizations without employees required to hand over SZV-M?

It is not necessary to apply in the presence of the following circumstances: there are no insured working citizens in the NPO, with and. O. the chairman of a non-profit structure (partnership, company) has not drawn up a GPC agreement (or an employment agreement).

Form SZV-M contains information about insured persons, this form of personalized accounting is submitted to the FIU by almost all employers. You have to submit it every month. We will describe in detail how to fill it out and submit it correctly in the article.

Who must submit the form

Report on SZV-M All insurers must. The insurers are organizations and entrepreneurs that attract employees for employment contracts or conclude with individuals civil law contracts, the remuneration for which is subject to insurance premiums. Persons who have worked for a short time, as well as those who have not received any accruals in the reporting period, are included in the form.

It happens that there are no employees in the organization and GPC agreements have not been concluded with any of the individuals. Do I need to report in the SZV-M form in this case? It should be noted that a legal entity cannot exist without a director who is also an employee. Therefore, all organizations submit this form.

It is also necessary to report if the functions of the director are performed by the only founder, with whom an agreement has not been concluded. But only on condition that the organization conducts activities, and the head receives a salary.

The only situation when the organization may not submit SZV-M- if she does not conduct activities, does not have employees, no contract has been concluded with the director, and he does not receive wages (PFR letter dated July 27, 2016 No. LCH-08-19 / 10581).

The following types of business entities if they do not have employees do not submit the SZV-M form:

individual entrepreneurs;
arbitration managers;
notaries and lawyers in private practice;
peasant farms.

Who is not included in the SZV-M

Insurers who are required to submit the form include all insured persons.

But, there are categories of workers for whom employers do not pay insurance premiums, since compulsory pension insurance does not apply to them. Such persons are not considered insured and not included in SZV-M. In particular, these are:

military personnel, employees of the Ministry of Internal Affairs and the FSB (with the exception of civilians);
foreign persons and stateless persons temporarily staying in the Russian Federation, as well as working remotely.

Submission deadlines

The reporting period for the SZV-M form is month. Deadline - 15th day of the month following the reporting. As a general rule, if this date falls on a weekend, then the last day of the deadline is transferred to the next business day. The deadlines for submitting the form in 2018 are presented in the following table.

Table 1. Deadlines for submitting the SZV-M form in 2018

Reporting period (2018)	Submission deadline
January	February 15, 2018
February	March 15, 2018
March	April 16, 2018 (rescheduled from the weekend)
April	May 15, 2018
May	June 15, 2018
June	July 16, 2018 (rescheduled)
July	August 15, 2018
August	September 17, 2018 (rescheduled)
September	October 15, 2018
October	November 15, 2018
november	December 17, 2018 (rescheduled)
December	January 15, 2019

Is it possible to submit the form in advance, that is, before the end of the month? Legislative norms of a ban on such a procedure for delivery do not contain. But this can only be done if you are sure that no new employees will appear in the organization before the end of the month. Otherwise, it turns out that the FIU was filed incomplete information.

Where to submit the form

The form is submitted to the territorial body of the Pension Fund, in which the insured is registered.

If the organization has separate divisions who have settlement accounts and make payments to individuals, they must submit SZV-M on their own. At the same time, the TIN of the parent organization and the checkpoint of a separate subdivision are indicated in the form.

Submission form - on paper or electronically. If an organization submits an SZV-M in respect of 25 or more insured persons, then she must send it in electronic form to the TCS. All other policyholders can choose the form of submission themselves.

Instructions for filling out SZV-M

The form is quite simple, filling it usually does not cause difficulties. It consists of only four sections, you need to fill in each of them.

Section 1

This section is for general information. Here are the details of the organization or individual entrepreneur:

registration number in the FIU, which was received upon registration (you can find out on the website of the tax service or by contacting the FIU or the Federal Tax Service);
short name of the company or full name of the individual entrepreneur;
Checkpoint (to be completed by organizations only).

Section 2

This section specifies the period for which the form is being submitted. The reporting month is indicated as a two-digit number ( 01 - for January), the calendar year must consist of four characters - 2018 .

Section 3

Section 3 specifies the type of form. This is a code that can take the following values:

« ref» - initial. Specified at the time of initial delivery.
« additional"- complementary. It is used when submitting a corrective form. For example, when erroneous data were submitted in relation to individuals in the primary form.
« otm"- canceling. With this code, information about persons that need to be excluded from the original form is submitted. It is used if the original SZV-M contains data about a dismissed employee.

Completion of sections 2, 3 SZV-M

Section 4

The fourth section contains information about insured persons. The data is presented in the form of a table of 4 columns, which reflect:

serial number;
surname, name and patronymic of the insured person (patronymic, if any);
insurance number of an individual personal account (SNILS);
TIN (if any).

It follows from the form that the patronymic of the insured person, if not, as well as the TIN are not required to be filled out.

At the end of the report, the signature of the head of the organization or entrepreneur, the date and seal (if any) are affixed.

In the tabular part of the form, information about employees is indicated

Responsibility

Penalties for violation of the procedure for submitting the SZV-M form are provided for in Article 17 of the Law of 04/01/1996 No. 27-FZ. The responsibility is:

for late submission of the form, for the submission of false or incomplete information - a fine in the amount of 500 rubles for each person;
if the policyholder was supposed to report in electronic form, but submitted a report on paper - a fine of 1000 rubles.

Errors in SZV-M and methods for their correction

In the following table, we have collected possible errors when filling out the form.

Table 2. Errors in the SZV-M form

Error	Correct reflection of data	Correction method
Invalid / missing SNILS	The field is required	A report without SNILS will not be accepted. It is necessary to fill it out (correct) and resubmit the SZV-M with the type "out"
Invalid TIN	TIN is filled in correctly or the field is left blank	You need to submit 2 reports: with the "cancel" type - to cancel information about an employee whose TIN is incorrect; with the "additional" type - supplementing the report with the correct information
No face information provided	Includes all individuals with whom an employment contract or a GPC agreement was concluded in the reporting period, which implies payments subject to insurance premiums	It is necessary to submit a form with the code "add" and include in it the data of those persons who were absent in the original form
Submitted information about the dismissed employee	An extra person in the form is regarded as the presentation of false information.	It is necessary to submit a form with the code “cancel”, including only persons unnecessarily indicated in the original form
Incorrect reporting period	You must enter the month code in the XX format and the year code in the XXXX format.	A form is submitted with a correctly specified reporting period with the code "ref"