New SZV m report. Features of compiling SZV-M
Less than a month is left until the day when policyholders for the first time will have to submit monthly reports to the FIU.
As you know, since April 2016, all insurers are required to submit monthly information to the territorial bodies of the Pension Fund of the Russian Federation for each individual with whom labor or civil law relations are formalized. Information will have to be submitted in accordance with the SZV-M form, which was approved by the resolution of the PFR board dated February 1, 2016 No. 83p. This report must be submitted for the first time no later than May 10, 2016.
Who must submit the SZV-M form.
A monthly report in the SZV-M form must be submitted by all insurers (organizations and individual entrepreneurs) in relation to the insured persons working for them, including organizations that do not conduct financial and economic activities, in relation to the head. Information must also be reported on those individuals with whom civil law contracts have been concluded, if insurance premiums are paid to the Pension Fund from remuneration under such contracts. This is stated in the new 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" (hereinafter - Law No. 27-FZ).
Question: Do employment centers need to submit reports on the SZV-M form?
Employment centers provide monthly reports only for their employees with whom they have concluded labor or civil contracts. Reporting is not provided for registered unemployed citizens.
The composition of the form SZV-M.
The SZV-M monthly report form is called "Information about the insured persons". It consists of four sections.
Section 1. Details of the insured
In this section, information about the insured should be indicated: the registration number of the insured in the FIU, short name, TIN and KPP.
Section 2. Reporting period
The reporting period is understood as the month for which the SZV-M form is submitted (paragraph 13, article 1 of Law No. 27-FZ). The values that should be entered in the "reporting period" field are indicated in the explanation for section 2 of the form. For example, when generating a report for April 2016, you need to put "04".
Section 3. Form type (code)
In this section, one of three codes should be noted that indicate the type of form being submitted:
- "iskhd" - initial;
- "dop" - complementary;
- "cancel" - canceling.
The original form is the form that the policyholder submits for the reporting period for the first time. For example, if he submits an initial report for April 2016, then in section 3 you need to put down the code “ref”.
The “add” code should be entered if the insured decided to supplement the information that was previously accepted by the PFR authority. For example, if for some reason the employer did not indicate in the initial report information about the employee who was registered in the reporting period, then it is necessary to supplement the already submitted reports with information about this employee. To do this, you need to fill out the form with the code "add".
As for the “cancel” code, it is entered into the SZV-M form, which is submitted in order to cancel the previously submitted information. For example, a cancellation form must be submitted if the insurer in the original form indicated an employee who was fired before the start of the reporting period.
Section 4. Information about the insured persons
This section is a list of insured persons on whom information is provided. For each employee, you must specify:
- SNILS;
The explanation to section 4 of the SZV-M form states that this section contains information about employees with whom, in the reporting period, employment contracts have been concluded, continue to operate or terminated, as well as civil law contracts (for the performance of work, the provision of services and other types of contracts, from payments on which contributions to the Pension Fund are transferred). The obligation of the insured to provide information on the employee is in no way connected with the fact of transferring any payments to this employee in the reporting period. Therefore, section 4 of the SZV-M form should include data on all employees who had valid employment contracts with the insured in the reporting period. Including, information must be indicated for those employees who did not receive payments (for example, they were on leave without pay or on parental leave). For the same reason, it is necessary to enter data on all employees registered under civil law contracts in monthly reports of SZV-M, even if remuneration for them is not paid every month.
The question may arise as to whether it is necessary to submit “blank” monthly statements if the company is not operating? Answer: if all the same the enterprise is not closed, then SZV-M is presented to the head.
Is it possible to submit the SZV-M form before the end of the reporting month, for example, submit a report for April 2016 directly in April (before the May holidays)?
There is no prohibition in the legislation on this matter. There is only a deadline for submitting reports - the 10th day of the month following the reporting one. Therefore, the policyholder has the right to submit the SZV-M form before the end of the current reporting month.
But it should be noted that if the employer submits the SZV-M before the end of the reporting month, but in the same month, after submitting the report to the FIU, hires a new employee, then it must be filled out and sent to the FIU before the 10th day of the month following the reporting month. supplementing the SZV-M form. If the report is not submitted, it will be a violation.
When submitting the SZV-M form via telecommunication channels, three conditions must be met:
- the direction of the SZV-M form is carried out as part of the formalized workflow "PFR Information"
- the document is sent to the "details" transaction, has the "bundleIS" type (it is not allowed to use the type DetailsApplication)
- in one transaction, it is allowed to send only one XML file containing the SZV-M form.
Responsibility for failure to submit the SZV-M form.
The penalty for failure to submit the SZV-M form within the prescribed period will be 500 rubles. This amount will have to be paid for each employee about whom information is not provided (part 4 of article 17 of Law No. 27-FZ).
Also, a fine of 500 rubles will be punishable by the submission of incomplete and (or) false information in relation to each employee (part 4 of article 17 of Law No. 27-FZ).
How to fill in SZV-M in PU-6 today, you can understand only by starting to work in the program and familiarizing yourself with the information that can be found on the Internet. Unfortunately, there are no detailed instructions for working in the 6th version of "Documents PU" yet. This material is devoted to the practical experience of filling SZV-M in PU-6.
When all the necessary information about employees has been entered and saved, we return to the main menu of the program and select the "SZV-M" button. In the window for filling out the report, we again select the insured organization, click "Add" and fill out a new report according to the necessary parameters (period, type of form, etc.) 02/01/2016 No. 83p). Adding employees to the report also occurs through the "Add" button in the report itself. Employees will need to be selected from a completed directory of individual information.
NOTE! This procedure is valid for those who first installed PU-6 in order to form SZV-M. If PU-6 has already been used to create other reports in the FIU (for example, RSV-1), then filling out SZV-M may entail certain difficulties. Currently, PU-6 is still being finalized and improved by developers, however, the nuances of use still happen. About them - further.
Restricting the ability to use data from previous versions
In PU-6, you cannot use data from previous versions of the PU Documents program. For example, it is impossible to fully use the data from PU-5, which has managed to fall in love with users during its existence. This is due to the fact that the import of files in the dbf format (which allows you to import documents) is not implemented. The only thing available is the import of data from other programs in xml format (import of lists (tables) with data). So you can try to transfer directories so as not to type them again manually.
NOTE! When using PU-6 to prepare other reports in the FIU and import data from other programs, problems may arise with the TIN of employees - they do not fall into the SZV-M. The reason for this is the lack of information on the TIN in the "old" forms of reports in the FIU, for example, in RSV-1.
Problems with the TIN of insured persons for SZV-M
On the site where you can ask questions to the developers of PU-6, the following problem is formulated with filling in the SZV-M in PU-6:
“If the database was empty when loading SZV-M, all data fit well. But if RSV-1 has already been loaded, where employees do not have a TIN, then they did not get into the SZV-M for employees of TIN in PU-6.
From the answers of the developers, the following picture emerged: in the RSV-1 there is no data on the TIN. If RSV-1 was loaded in the same program before preparing SZV-M, the program takes data from RSV-1. Accordingly, the TIN is lost. Collective intelligence recommended 2 ways to solve the problem:
- Experiment with the "update employee data" setting when importing information for reports (try to import in the positions "enable" and "disable" the update).
- Start a separate program PU-6 for preparing only SZV-M reports.
Results
Detailed instructions on how to fill out reports to the FIU in PU-6 have not yet been released. When filling out reports, we recommend using general information about working in PU programs, expert advice and our materials.
Since the beginning of 2019, employers have faced a number of changes related to reporting on insurance premiums. The function of administering the contributions of insured persons was transferred to the Federal Tax Service. Given this, almost all reporting on accrued contributions (except for those paid “for injuries”) must be submitted to the Federal Tax Service at the place of registration of the company.
In connection with these changes, accountants have a question where to hand over SZV-M in 2019. The answer to it is simple: this type of reporting, as before, must be submitted to the Pension Fund, since this is the body that is in charge.
It should be borne in mind that the electronic form of the report has changed since this year, and new penalties have been introduced, which now threaten not only organizations, but also certain officials for late submission of a report, as well as providing information that is not true or incomplete.
Changes in the new year
From the beginning of the current year, employers are required to provide reports on their employees in the following order:
- The calculation of insurance premiums is submitted to the Federal Tax Service (it must be submitted before the 30th day following the reporting period).
- The Pension Fund, in which the insured was registered, is served. The deadline for submission is the 15th day following the reporting month.
- On a quarterly basis, registers of employees who are insured are submitted to the Pension Fund, if additional insurance premiums were paid for them in accordance with Federal Law No. 56 of 2008, until the 20th day after the end of the quarter.
- In the FIU - an annual report on the insurance period of insured employees, the deadline for submission is April 1 of the year following the reporting period.
- In the Pension Fund - calculations, which are of a clarifying nature and are submitted for the period before the onset of 2019.
If the policyholder violates the method of submitting the listed reports, he will be fined in the amount of 500 rubles or more.
The order in which reporting forms must be submitted remains the same: forms can be submitted both in paper and electronic form, however, if the company employs more than 25 employees, it is assumed that the report can only be submitted in electronic format, while it must be signed.
The Pension Fund of Russia adopted a resolution of the Board under the number 1077p of 2019, which approved a new format for an electronic report in the SZV-M form. The document entered into force in January 2019, which means that, starting from this period, such reports must be submitted in a new form.
It is important to note that these rules came into force only starting from 2019. Reports for the last month, quarter of last year, as well as annual reports for 2019 must be submitted to the Pension Fund using the forms and deadlines that were established by Federal Law No. 212 of 2009 and No. 27 of 1996.
Who is reporting
All employers must submit a monthly SZV-M report, among them:
- organizations and their separate subdivisions;
- individual entrepreneurs;
- persons who conduct notarial, lawyer and other practices.
If a report for April 2019 is filled out, the employer must indicate the data of all employees who, in the period from April 1 to April 30, performed any kind of work based on an existing labor agreement. At the same time, it does not matter whether a company or a private entrepreneur conducted activities this month, whether payments were made to individuals. Moreover, the SZV-M form must be submitted even when labor contracts were simply concluded.
In the same case, when physical persons perform work under a GPC contract, the Pension Fund was initially of the opinion that information about them should be entered in the SZV-M form if the following conditions are met: the performers received remuneration, for which contributions were accrued.
Today, there is a different point of view, which is that such freelancers should be included in the form even if they did not receive remuneration and were not assessed contributions. This is due to the fact that they are still registered with the company.
Thus, when the employer has a question as to whether it is necessary to include this or that employee in the SZV-M reporting form, he should proceed from the following:
- What kind of contract is made with the person.
- Was this document valid or not in the reporting period. In the event that it was valid for at least one day, inclusion in the report is mandatory.
- It does not matter whether a person was paid a salary or other kind of remuneration under this contract, as well as the fact whether insurance premiums were paid.
What is contained in the document and why is it needed
The official title of the document is "Information about the insured persons". Its main function is to transfer to the regulatory authorities information about the hired specialists, for whom the organization transfers insurance premiums to all extra-budgetary funds.
Such reporting helps civil servants keep track of citizens who have reached retirement age, however, continue to work. The current legislation establishes that indexation, which is annual for other pensioners, does not apply to pensions of such persons.
The SZV-M form displays the data of all insured persons, by law they include all persons for whom the employer transfers pension contributions. At the same time, it does not matter how they were hired (on the basis of the Labor or Civil Code), and also at what age they are.
The SZV-M form has a clearly defined structure, enshrined in the Resolution of the Pension Fund No. 83p, which was issued in 2019.
This normative act establishes that the report consists of four sections that are required to be filled out:
| First section | Enter the details of the employer:
|
| Second section | The period for which the form is compiled is indicated. The number of the month is written in numbers and the year is indicated. |
| Third section | The type of report to be submitted is indicated, it can be:
|
| Fourth section | It contains information about the insured person who works in the organization on the basis of any contractual relationship. The report indicates the full name of the person (abbreviations are not allowed); And . |
The last requisite raises the most questions: due to the fact that it is not mandatory, the Pension Fund is obliged to accept the SZV-M report without it. But experts predict that in the near future it will acquire the status of an indispensable one, in connection with which the employer needs to initiate the receipt of a TIN by his employees.
Information about the employees of the company is drawn up in a table in which each person has their own line. At the very end of the form, all completed sections are signed by the director of the company or other authorized person. In this case, the position of the person and his full name, as well as the date and wet seal of the enterprise, must be indicated.
Where to take SZV-M in 2019
Due to the fact that since the beginning of 2019, the Tax Service has been managing pension, medical contributions, as well as almost all contributions paid to the Social Insurance Fund (with the exception of “injury” contributions), the heads of enterprises have a question where to take SZV-M in 2019.
To answer it, one should pay attention to the fact that the information of individual or personalized accounting remains under the control of the Pension Fund of the Russian Federation, which is regulated by federal law of 1996 under number 27.
The specified legislative act provides that employers who pay wages and other types of remuneration to their employees must:
- submit a report in the form of SZV-M every month to the division of the Pension Fund;
- each year, by March 1 following the reporting period, submit to the Pension Fund a report on the length of service of employees.
Based on this, it follows that the SZV-M report in 2019, as before, must be submitted to the Pension Fund authorities. When applying with such reporting to the tax office, the employer will be denied acceptance of it.
Deadlines
Back in 2019, it was necessary to submit a report in the SZV-M form by the 10th day following the reporting month. However, this year the deadline for submitting the form was extended by 5 days, that is, the term was shifted from the 10th to the 15th.
Thus, when preparing a report for April 2019, it should be remembered that it must be submitted before May 15 inclusive. In the same case, when the last day of submission of the report falls on a weekend or holiday, the deadline is postponed to the first working day that comes after the holiday.
In the event that the report is submitted after the deadline, the insured will face a fine, and it will need to be paid for each employee who is declared in the form separately. According to the provisions of Federal Law No. 250, for failure to submit within the established term or providing incomplete information in the SZV-M form, the amount of the fine will be 500 rubles for each insured person from the report.
Article 15.33.2 of the Code of Administrative Offenses of Russia also introduces an administrative fine, which will have to be paid directly to the official responsible for submitting the reporting form. Its size will be from 300 to 500 rubles.
It is important to note that the report can be submitted in advance, which means that the April form can be submitted as early as April. However, in this case, it is highly likely that the already submitted report will require clarification. For example, on the last day of the month, a new employee will be hired. That is why it is better not to rush and submit a report after the month following the reporting month.
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 the 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):
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 contained 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. Include only those employees whose information you are adding in the report marked as "additional".
- 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 revised forms within five working 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).
In May 2016, many companies and entrepreneurs acting as insurers for pensions submitted for the first time a new report to the FIU containing information about all insured persons - employees of the organization. For this reporting, the form SZV-M is specially approved by the resolution. The legislation provides for the obligation to submit it on a regular basis.
According to the regulations, it must be issued to all business entities that have employees on their staff. These include both legal entities and individual entrepreneurs. At the same time, individual entrepreneurs who do not act as employers are exempted from such an obligation.
The insured must submit relevant information even to persons with whom contracts of a civil law nature have been concluded, if he accrues contributions to the FIU from their remuneration.
The SZV-M report is also submitted by organizations that do not operate or have no employees at all. In accordance with the law, they always have at least one hired employee, who is the head of the company, very often he is the only founder.
The main purpose of introducing this reporting form on the part of the state was to be able to track the work of retired people. Currently, the report is submitted to absolutely all employees, regardless of their age.
SZV-M if there are no employees
This form is not compiled by entrepreneurs who are not registered with the FIU as employers and do not have a single labor or civil legal agreement concluded with an individual.
Due to the peculiarities of carrying out certain types of activities, many entrepreneurs work as legal entities. In them, during registration, they designated one employee - the director. Very often, this person, who, most likely, also acts as the sole founder, does not receive any accruals and payments of salaries.
Important! However, under current rules, such a company is still required to file this form by the due date. Zero reporting SZV-M is not provided.
Terms of delivery of SZV-M
This report is monthly and must be submitted to the FIU on a regular basis within the time limits established by law. In accordance with the norms of the law, organizations and individual entrepreneurs must submit it before the tenth day of the month following the reporting month.
For the first time, policyholders submitted a form based on actual data for April no later than May 10 of the current year. For all subsequent deadlines:
- for May - until 06/15/2017;
- for June - until 07/15/2017;
- for July - until 15.08.2017;
- for August - until 15.09.2017;
- for September - until 10/15/2017;
- for October - until 11/15/2017;
- for November - until 11/15/2017;
- for December - until 15.01.2017.
Important! Since 2017, reporting must also be submitted monthly, but not before the 10th, but before the 15th.
Companies can submit a report earlier in the current month. This is not prohibited by current regulations, but at the same time they must be sure that before the expiration of this period, a new labor or civil law contract will not be drawn up with anyone in the organization.
SZV M 2018 sample filling
The form consists of 4 sections, each of which is required to be completed.
Section 1
Section 1 records all data about the insured - an individual number assigned in the Pension Fund, the short name of the company, TIN and KPP codes.
Section 2
In section 2, you need to specify the time for which the form is submitted. The code of the reporting period is a two-digit serial number of the month, the year consists of four digits. If there are difficulties in determining the number, the appropriate codes and names of the months are provided in the form.
Section 3
In section 3, the type code of the transmitted report is affixed. It can take 3 values:
- "res" is the original form, that is, the one that the company submits for the specified reporting period for the first time;
- "add" - complementary form. This code must be put when the original report has already been submitted, but it must be supplemented with other information. For example, a person was not indicated at all, or incorrect data was submitted for him;
- "cancel" is a canceling form. This code should be used when it is necessary to completely exclude any employees from the submitted initial report. For example, the form included data on an employee who quit and was no longer working in the current period.
Section 4
Section 4 is a table that contains a list of employees who have concluded labor contracts at the enterprise in the current period, including GPC agreements. It has four columns. The first one contains the line number in order. In the second - full full name. employee in the nominative case. Next, personal numbers are affixed - in line 3 - SNILS, and in column 4 - TIN. If the employee does not have one of the codes, then the cell should simply be left empty; in this case, a dash is not put.
There is no difference in how the data is entered into the table - in alphabetical order by last name, or in scatter. We accept any method.
Important! All employees with contracts must be entered here, regardless of whether they received any transfers or not. This means that the form must include employees who were on leave without pay, child care, etc.
At the end of the report, the position of the head, his full name, date of completion are indicated, and he himself confirms the correctness of the indicated information with his signature.
Fine for SZV-M
In case of failure to submit a report within the time limits established by law, a fine will be imposed on the employer for late delivery of the SZV-M. It is 500 rubles for each employee for whom information was not sent. This threatens with serious sanctions for firms with a large number of employees, since being late with a report containing 100 people will be punished by a fine of 50,000 rubles.
In addition, the same fine will be imposed if the report contains incomplete or inaccurate information. It is calculated in the same way, for each employee with incorrect data.
Another point for which a fine can be imposed is highly controversial. The fact is that according to the current regulatory documents, only the employer who has less than 25 people registered can submit a paper report, the rest must submit it electronically. Thus, if this form is submitted on paper, then officials may consider it not accepted, and impose an appropriate fine for failure to submit SZV-M.
Nuances
When a supplementary form is submitted, data is entered only for those employees who need to be changed or added to the report. Correct lines do not need to be duplicated. When correcting information (for example, the employee's TIN was incorrectly indicated), you do not need to first submit a canceling form on it, and then supplementing it. The last one is enough.
If in the reporting period any payment was made to an employee who left before its onset (for example, a bonus), then information about him should not be included in the report, since the employment contract at the beginning of the period has already been terminated.
The field "Name of the position of the head" is required. However, it may raise questions from the entrepreneur who submits this report. There are no clear explanations on this yet, therefore, for individual entrepreneurs, it is recommended to enter the phrase “Individual entrepreneur” here.
The report does not contain a column for signature by an authorized representative, only for the head. Thus, under the current conditions, a proxy is not authorized to sign and submit this form for the insured. No clarifications from the authorities on this issue have yet been provided.
This form must be given to the employee upon his dismissal. The law establishes that thanks to her, he will be able to confirm his insurance experience when applying for a pension. The report should contain only one line - with data on this employee, and it is compiled for all the months in which the employment contract was valid. After the documents are handed over, the dismissed person draws up in writing a confirmation of their receipt, indicating the exact number of sheets.
Important! It is impossible to hand over a complete report listing all employees - this will be a violation of the law on the protection of personal data.
If the employee changed his last name in the reporting period, but has not yet managed to exchange SNILS, then the document must be submitted with his old data. When submitting a form with a new surname, it may not be accepted, since these changes have not yet been made to the PFR database.
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