Sample, deadlines for submission and rules for filling out the report sv-m. Instructions for filling out sv-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):
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 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).
Many types of reporting have undergone significant changes in 2019. This applies in particular to the relevant documentation of insured persons.
The new procedure for compiling a new form should be taken into account by all entrepreneurs. This is due to the fact that the report must be submitted without fail not only to the territorial registration authorities, but also to the employees of the organization upon their written request.
The SZV-M form must be submitted to the RF FIU office every month on the basis of a form that was approved by a special Resolution of the Fund dated February 1, 2016. Documentation is sent to the actual location of the organization.
To understand the design features, it is necessary to study the rules for filling out SZV-M, as well as familiarize yourself with the provisions of the current legislation, with the deadlines for filing, with examples of common errors, as well as with the main list of possible penalties.
What it is
The reporting under consideration is a new format for providing information forms. All registered employers must do this. Submission is carried out in the territorial office of the Pension Fund of the Russian Federation. The first such report was submitted for 2019.
Experts argue that reporting on a monthly basis will determine the total number of able-bodied persons of retirement age, payments to whom will not be made subject to special indexation.
It is worth noting that many authorized representatives of organizations who do not want to spend a lot of time on their own reporting can do this using special services.
New shape in 2019
From the beginning of 2019, all policyholders, regardless of whether they act as individuals or legal entities, must prepare reports in the SZV-3 form. At the same time, it is important to remember that, in accordance with recent changes in legislation, the deadlines for providing documentation have undergone some changes.
The document includes an exclusive list of information contained in the account of a personalized nature. The territorial branches of the Pension Funds retained the right to approve new forms, as well as to establish individual rules for filing SZV-M reports.
The above provision is fully regulated by the norms of Article 8 of the Federal Law No. 27 of April 1, 1996. Thus, the FIU can use the legal right to establish a new form in which reports would be submitted.
Who needs to report
The SZV-M form must be submitted without fail by all organizations or individual entrepreneurs acting as direct insurers for each employee with whom a labor agreement of a civil or legal nature has been previously concluded.
This is done on the condition that employees receive some amount of remuneration, from which certain funds are withheld, which, in turn, are included in the amount of the insurance premium. More comprehensive information on this issue is provided in Article 11 of the Federal Law No. 27, which contains information on individual accounting issues within the framework of the pension insurance system.
The document in each case is sent to representatives of the territorial branch of the PFR, corresponding to the address of the state registration of the organization. It should be noted that the information presented in the reporting does not necessarily apply only to persons of retirement age. The document is drawn up for each employee, regardless of his age and the possibility of receiving pension savings.
If there are no employees
In cases where an organization or individual entrepreneur does not hire employees or is not registered as an employer, then in this case it is not required to submit the report in question. As for all other categories of economic entities, they are required to provide a form with at least one line filled in. This suggests that there is no concept of zero reporting for the SZV-M form.
Even in cases where the company is not active and submits empty reports to the controlling authorities, the form must contain one completed line per director, who is also the sole founder of the company. At the same time, the implementation of accruals within the reporting period does not play a big role.
In any case, if the organization misses the deadline for submitting documentation, then penalties will be imposed on it. It is worth noting that the form should not be submitted to employees of the internal affairs bodies and security services, since the general pension insurance procedure does not apply to them.
What is the deadline for submitting the document?
The established rules for filling out SZV-M regulate the deadlines for submitting a document. The report is submitted to the controlling inspectors after the end of each month and no later than the 15th day of the month immediately following the reporting one. If the due date falls on a weekend, the due date will be moved to the next business day.
Each policyholder can issue documentation both in paper and in electronic format, if the number of employees does not exceed 24 people. In any other case, an exclusively electronic filling form is provided. Documentation is transferred through a specialized operator using.
The day of submission is the date that was indicated in the notification received from the operator upon receipt of the electronic form. As for a paper copy, it can be provided by a personal visit by the entrepreneur to the territorial branch of the Fund.
It is worth noting that in some cases, an official representative who carries out his activities under a notarized power of attorney may be involved in the process.
Rules for filling out SZV-M
The employer includes in the reporting information about each insured person carrying out professional activities in the organization. The relevant list includes persons who have concluded, for which, in accordance with the norms of the current legislation, insurance premiums are made.
In addition, the following information is mandatory in the document:
- individual insurance number;
- Full name of the insured person;
It is important to pay special attention to the fact that for the late submission of reporting documentation or for indicating deliberately false information, the organization may be fined in a certain amount for each specific insured employee.
For laid-off workers
In accordance with the new rules, the report in question is transferred to the FIU and personally into the hands of the employee. The legislation establishes that a certificate can also be submitted upon dismissal of employees, as well as upon retirement of employees.
It is important to take care of obtaining written confirmation from the insured person about the fact that the document was actually transferred to him. This is done to minimize the possible risks of a judicial nature.
In the SZV-M form for dismissed employees, only their full names are indicated. Information on other employees cannot be specified under any circumstances. This is due to the fact that such information is personal and is not subject to disclosure.
Examples of Common Mistakes
When compiling the reporting in question, organizations or individual entrepreneurs may make the following mistakes:
- inclusion in the reporting of information on those employees who were dismissed within the last reporting period;
- lack of information about those persons who were hired in the reporting period;
- lack of information about employees who are on vacation or absent from the place of permanent employment on sick leave.
To understand the features of errors, it is worth considering a typical example:
The employer terminated with A.V. Grigorenko labor agreement in November 2019. When reporting on the SZV-M form for the last month of the year, this employee was mistakenly included in the list of insured persons. In this case, the policyholder must take care of re-issuing a report indicating the cancellation code in section No. 3.
Section 4 contains an up-to-date list of persons, with the exception of a previously dismissed employee. Thus, the original submitted document will be canceled, and the new one will be accepted for processing.
fines
The report must be submitted within the time limits established by law to the territorial branch of the FIU. If they are missed, certain penalties may be imposed on the economic entity, the current amount of which is 500 for each employee. That is why a delay for large companies with a large staff of employees can lead to writing off a fairly large amount.
The same amount of punishment is provided for those companies that allowed the indication of false or erroneous information. It is worth noting that, among other things, a fine is set in cases where the organization sends reports in the wrong form. For example, with a staff of more than 25 people, a paper form was drawn up, although the submission of the document must be made in electronic format.
In May 2016, many companies and entrepreneurs acting as insurers for pensions submitted for the first time a new report to the Pension Fund of the Russian Federation 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.
Form SZV-M download
On October 1, 2018, amendments to the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons came into force, approved. Order of the Ministry of Labor of December 21, 2016 No. 766n. The main innovation is that policyholders must wait for a receipt-notification of the receipt of the report. That is, when submitting SZV-M, it is not enough to submit the document on time and with correct data, you also need to receive confirmation from the program that the report was accepted.
Also, the instructions have now clarified the rules for submitting corrected data. In particular, it is explained that the company will not be punished if it corrects the errors identified by the Pension Fund of the Russian Federation within 5 days. But at the same time, information can be entered into the program only about those who are listed in the notice of the Foundation.
If the policyholder himself discovers an inaccuracy, he can submit a clarifying report, but only in relation to those persons whose information was previously accepted by the Pension Fund. Any supplementary forms that indicate previously forgotten employees are considered a violation. For this, a fine of 500 rubles is provided for each person whose information was not provided in a timely manner, emphasizes in Letter No. 19-19/5602 dated March 28, 2018.
However, according to the Supreme Court of the Russian Federation, if a company forgot to mention an employee with a contract, then such a self-identified error should not be punished. So the fine issued by the Pension Fund of the Russian Federation for filing the SZV-M supplementary form can still be challenged in court.
Who and where should submit the SZV-M form
In accordance with the Decree of the Board of the Pension Fund of the Russian Federation of February 1, 2016 No. 83, all employers are required to provide reports on all employees, including part-time workers and persons dismissed during the reporting period. It also includes information about employees with whom there are employment contracts, but who are on vacation: at their own expense, annual, parental leave. In other words, it is necessary to send information about persons whose labor relations are confirmed by labor contracts or civil law contracts.
Also, the SZV-M report must be provided by organizations with a single employee represented by the founder, who does not receive payments under any agreement or with whom no agreement has been concluded. According to officials, “non-contractual” leaders are also insured persons in the pension system, so they need to be reported.
The completed report is submitted to the PFR office at the place of registration of the insured.
Composition of the form SZV-M
The form includes 4 sections:
- details of the insured;
- reporting period;
- form type (code);
- information about insured persons.
The first one indicates the name of the organization, TIN, KPP and registration number in the Pension Fund.
In the "Reporting period" section, indicate the month for which the report is provided.
In the third section, the type of form to be filled out is noted. If the form for the reporting period is filled out for the first time, then it is marked as the original one. If you are submitting an additional report, choose the type of "additional". If the previously sent report contained inaccuracies, a document with the “cancelling” type is submitted.
The fourth section is a table in which, opposite the full name. citizens who have contracts indicate their TIN (optional) and SNILS.
A sample of the completed form SZV-M
SZV-M delivery methods: on paper or through special programs
If the state has less than 25 employees with contracts, the employer can submit a report in writing or electronically, that is, on paper or through special programs. If the number of insured persons exceeds 25, then information is submitted only “in the form of an electronic document signed with an enhanced qualified electronic signature in the manner established by the Pension Fund of the Russian Federation” (clause 2, article 8 of the Federal Law of 01.04.1996 No. 27). At the same time, it is possible to fill out SZV-M on the PFR website online.
How to submit SZV-M through the PFR website online
Many are interested in how to hand over SZV-M to the Pension Fund for free via the Internet. Some companies offer to install paid programs. But it is advisable to use such programs if you submit a set of reports to various government agencies for the same period. If we are talking only about personalized accounting, then it is recommended to fill out the SZV-M online for free on the PFR 2019 website. This can be done in the insured's personal account. But in order to register it, you will need an electronic digital signature or a personal appeal to the FIU for a registration card.
An easier way offered by the Pension Fund is to download one of the special programs on its website. To provide correct data and avoid penalties, the PFR website also provides for checking SZV-M online for free using the CheckPFR program. This program can be downloaded to your personal computer without concluding any contracts, and you can check all the data before sending it to the Pension Fund. Very convenient: click "Check", and if the program does not reveal any errors, feel free to send. If, as a result of the check, the inscription “Error” or “Warnings” appears, review the information again, you may have missed something or made a typo somewhere. A missing number or letter, an extra space or brackets, Latin letters - all these are errors due to which the program may report that the report was incorrectly filled out.
Since last year, policyholders (individual entrepreneurs with employees and organizations) must submit a SZV-M report. In order to promptly identify working pensioners, strengthen control and limit the indexation of insurance payments, additional reporting was introduced.
Report Form
The new SZV-M form contains information about the insured persons.
M - month, which means: reporting data is included for one month. They contain the minimum information that is submitted to the local service of the Pension Fund.
The SZV-M form has been submitted since April 2016.
Download for viewing and printing:
A sample of filling out the SZV-M form:
SZV-M - who should take
The reporting is intended for employers who are registered with the pension service authorities in that capacity. Organizations become employers upon concluding at least one labor or civil agreement with an employee.
The SZV-M report is filled in by the head of the enterprise, since the information is provided for employees, the person responsible for filling out the document has access to it.
Attention! The SZV-M form is provided by private entrepreneurs and enterprises for personnel subject to insurance premiums.
When Not to File a Report
Reporting should not be filed if:
- There is no financial and economic activity.
- There are no personnel working under a labor, civil law, license agreement.
The basis is the existence of agreements under which insurance premiums are calculated.
Employees who are on vacation are taken into account:
- maternity;
- for child care;
- without content.
The absence of hired personnel and, accordingly, contracts means that the specified form is not submitted.
In what form to submit
The report contains data relating to all employees (regardless of age category and pension eligibility):
- personal data;
- numbers of individual, personal accounts, TIN.
With an average number of personnel over 25 people, the report is provided in electronic form and with an electronic signature. Advice! For reporting, you can use the server "Contour. PF report.
With a staff of up to 25 employees, the form can be submitted in person (accompanied by a copy on electronic media).
In case of violation of the procedure for submitting a document, a fine of 200 rubles is awarded.
Preparation of the report in 2018
The SZV-M form has been approved by the PFR board and has been handed over in a new format since April 2018. The reporting includes persons with agreements since April 2016.
Note! If the information provided for by SZV-M in the old format is submitted, the report will not be accepted.
Violation of the deadline, provision of false information provides for penalties of 500 rubles for each employee included in the report. In the presence of a large number of people, the penalty amount will be significant.
Completing the report
The deadline for submitting the report is the 15th day of the following month. The policyholder has the right to submit reports before the end of the current reporting time. The pension service is obliged to accept it.
Important! If, when submitting a report earlier than the current month and before its end, a new employee is hired and there is no information about him, this will be regarded as a violation.
If the due date falls on a weekend or holiday, it will be rescheduled for the next business day. Officials may be additionally subject to a fine of 300-500 rubles for late delivery of the document.
Filling out the form
There are no instructions for filling out the form. The main instructions are present in the document itself.
- Insured data. Specify:
- Company name;
- registration number in the pension service;
- TIN and KPP
- month for the report. In this section, enter the month of submission of the report,
- Form type:
- initial - contains primary reporting;
- supplementary - filed with incomplete information in the original document, for persons whose information was not included in the report;
- the canceling form is submitted in the presence of erroneous information in the original form.
- Information about insured employees. The data is entered into a table. Opposite the name of each employee indicate his SNILS and TIN.
Watch a video about monthly reporting to the FIU
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