Report sev m. How to fill out the seniority when an employee is dismissed, issuing a certificate

Starting from April 1, 2016, policyholders (organizations and individual entrepreneurs) must draw up a report in the SZV-M form “Information on insured persons” in relation to all insured persons working for them.

Working citizens are understood as persons specified in Article 7 of the Federal Law
dated December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in Russian Federation”, – persons covered by compulsory pension insurance. The SZV-M form is submitted both to full-time employees and to contractors under civil law contracts, for remuneration for which insurance premiums are accrued. Such an obligation is established 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” (as amended by Federal Law No. 385-FZ of December 29, 2015).

The SZV-M form “Information on the insured persons” was approved by the Resolution of the PFR Board dated February 1, 2016 No. 83p. The electronic format of data on insured persons was approved by the order of the Board of the Pension Fund of the Russian Federation dated August 31, 2016 No. 432r.

Information on employees must be submitted no later than the 10th day of the month following the reporting month. If the last day of the deadline falls on a weekend and (or) non-working holiday, then the last day for reporting is the first working day following it (PFR letter dated April 7, 2016 No. 09-19 / 4844).

Companies with an average number of employees for 2015 of more than 25 people must report to the Pension Fund in electronic form. All other companies have a choice - to submit monthly reports on paper or by e-mail.

The procedure for filling out the SZV-M form

The SZV-M form consists of four sections.

In Section 1, the standard details of the company are filled in:

• registration number in the FIU;
• short title;
• TIN/KPP.

In Section 2, you need to fill out: "Reporting period __ calendar year __".

The reporting periods are: 01 - January, 02 - February, 03 - March, 04 - April, 05 - May, 06 - June, 07 - July, 08 - August, 09 - September, 10 - October, 11 - November, 12 - December.

Section 3 "Form Type" contains information about what kind of report it is - the original, supplementing or canceling. Filled with one of the codes:

• "out" - the initial form submitted for the first time by the insured about the insured persons for the given reporting period;
• "additional" - a supplementary form submitted in order to supplement the information previously accepted by the FIU on insured persons for a given reporting period;
• "cancel" - a canceling form submitted in order to cancel previously incorrectly submitted information about insured persons for the specified reporting period.

Directly information about the insured persons is noted in Section 4. This is a table where for each employee you need to put down:

• Full name in the nominative case;
• insurance number of an individual personal account;

note

The TIN of the insured person is indicated only if the policyholder has it. If the employer does not have information about the TIN of the employee, then the corresponding column must be left empty.

Let's take an example of how to fill out the SZV-M form.

Let's assume that six people work in Dolina LLC, including five, including the general director Ignatiev I.P., under employment contracts, and one employee
(Zlenko N.I.) - in civil law.

The accountant filled out the SZV-M form for July 2016.

The penalty for failure to submit monthly reports by the due date will be
500 rubles. This amount will have to be paid for each employee for whom information is not provided. So, for example, if the SZV-M form is submitted late, and the insured employs 100 people, then the amount of the fine will be 50,000 rubles (100 people × 500 rubles).

Also, a fine of 500 rubles will be punishable by the submission of incomplete and (or) inaccurate information in relation to each employee.

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:

1. "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.
2. "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 documenting 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.

Deadline supply SZV-M will not change from 2018. 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:

1. 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.
2. 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.
3. 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.
4. 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.

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).

An innovation for companies and entrepreneurs this year was their obligation to regularly submit to the Pension Fund information about insured persons who are their employees, as well as those working under GPC agreements, on a regular basis every month. To do this, this state body has developed and approved a specialized report with the same name - the SZV-M form. This document must be submitted from April 2016. SZV-M 2017 sample filling is presented below.

The main reason for this report was to obtain information from business entities about pensioners who continued to work. The thing is that since February 2016, they have canceled the indexation of pension payments. However, all people, regardless of age and pension eligibility, should be included in the report.

This report is required to be submitted by all organizations, as well as individual entrepreneurs who in the past period concluded contracts with an employee. Thus, if an individual entrepreneur operates alone and is not registered as an employer, he does not need to submit this form.

The report should include data both for employees with employment contracts and for people with whom civil law contracts have been concluded - if they pay contributions to the pension fund.

Also, the form is required to be submitted by companies in which economic activities are not conducted and not even a single employee is registered. The matter is that according to the accepted law the director in any case is the hired worker.

Attention! Each branch submits separately information on employees listed among its staff. At the same time, when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

SZV-M if there are no employees

If an individual entrepreneur does not have hired employees and he is not registered as an employer, then he does not need to submit this report. All other categories of business entities are required to submit this form, and it must contain at least one line. Concepts zero SZV-M reporting does not exist!

Even if the company does not operate and submits blank reports, including RSV-1, the form in question must contain one line for the director himself, who is usually also the only founder. At the same time, it does not matter whether any accruals were made on it in this period or not. If the report is not submitted within the established time frame, the company will be subject to a minimum fine.

Also, it does not appear to be peasant farms, where, in addition to the head, members of his family work.

The form is not submitted for military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since pension insurance is not mandatory for them and other guarantees are provided for by the state.

Terms of delivery of SZV-M

This form must be submitted to the regulatory authorities no later than the 10th day of the month following the reporting one. If that day falls on a holiday or weekend, the due date is extended to the next business day.

The law does not establish a minimum date for the submission of a document. In fact, it can be submitted before the end of the reporting period, but you need to be completely sure that none of the employees will be accepted for the remaining time. Otherwise, you will need to submit additional form, or the authorities will impose a penalty for the submission of incomplete data.

Attention! Since 2017, the deadlines for reporting in the SZV-M form have been changed in accordance with Article 2. Clause 4, Clause "g", Federal Law No. 250-FZ of July 3, 2016

For the first time this year, the report was submitted for April, and it was necessary to send it before May 10, 2016. The remaining months of this year are set as follows:

Attention! If the company has less than 25 people, then reporting can be provided in paper form, and if more, then only in electronic form.

SZV M 2017 sample filling

This report can be compiled using specialized programs and Internet services, as well as by hand.

The document includes 4 sections.

Section 1

In the first of them, immediately under the name of the form, the number of the organization or individual entrepreneur that they received when registering with the FIU, the name of the business entity, the registration code with the tax authority, and for firms also the checkpoint is affixed.

Section 2

The second section contains the code of the reporting period, consisting of two digits, and the year the report was submitted. These columns are required to be filled in, and for those who have problems with determining the code, there is explanatory data below with this information.

Section 3

"ISH" - initial, drawn up for the first time in the reporting period;

"DOP" - additional, submitted by policyholders as an annex to the first, if there is a need to correct information or add one more person after the submission of the previous document. For example, when filling out, an employee who is on vacation was missed. CZV-M must be filed for it separately for the same period;

"OTM" - canceling, which is presented by companies when it is necessary to remove information on people mistakenly included in the document from a previously submitted report.

Section 4

The fourth section is a table with four columns.

In the first column indicates the serial number of the entry, then the full name of the person who is the employee of the enterprise. In the next two columns, you must enter information about the employee's registration numbers in the IFTS and PFR.

The filling rules allow, if the employee does not have any number, to leave it blank without putting a dash.

Attention! The report contains information on all employees, without exception, hired or fired in the reporting month, on vacation, etc. The form must include people with whom the company has civil contracts and for their remuneration the company accrues appropriate contributions to the Pension Fund.

The report must be signed by the director or entrepreneur, indicating their position and personal details. The date the form was drawn up is also indicated here and a seal is affixed if it is used in the company.

Due to the fact that there is no line for an authorized representative, the CZV-M form must be submitted personally either by the director of the organization or by the entrepreneur.

Common mistakes when filling out a form

Fine for SZV-M

The report must be submitted to the FIU within the time limits established by law. If they are violated, the economic entity may be fined for late delivery of SZV-M, amounting to 500 rubles for each person for whom the document should be submitted, but was not sent. Therefore, being late for entrepreneurs and a company with a large staff of employees can entail a rather large amount.

The same punishment awaits the organization if it submitted an erroneously completed or incomplete report to the FIU. The amount of the penalty is calculated in the same way, based on the number of employees with incorrect or incomplete information.

In addition, a penalty for failure to submit SZV-M can also be established in cases where the insured has sent a report in a form that is not prescribed by law. For business entities with more than twenty-five employees, the legislation provides for the obligation to send reports only in electronic form.

Nuances

When a report is submitted with information about the insured persons marked "ADD" to the previously sent document, it is not necessary to re-compile full list company employees. You only need to provide information to correct incorrect entries or enter data on missing people.

In cases where the employee quit in the previous month, and in the next he is paid the amounts due, then information about this person is not included in the form in the month of spending money, since the employment relationship has already ceased to exist.

In March 2016, clarifications were issued by the competent authority regarding the SZV-M form. According to them, at the time of dismissal, the HR inspector needs to issue this document to the former employee, which contains only data on this person. Information with data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of work of the employee. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he received all these documents.

It is also possible that a person working in a company will have a change of surname, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the personnel service specialist must submit SZV-M with the old surname.

SZV-M 2017 download sample form.

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, you need to study the rules filling SZV-M, as well as familiarize yourself with the provisions of the current legislation, with the established deadlines for filing, with examples of common errors, as well as with the main list of possible penalties.

What it is

The reporting under consideration is a new format for providing information forms. All registered employers must do this. Submission is carried out in the territorial office Pension Fund RF. The first such report was submitted for 2019.

Experts argue that reporting on a monthly basis will determine the total number of able-bodied persons of retirement age, payments to whom will not be made subject to special indexation.

It is worth noting that many authorized representatives of organizations that do not want to spend a lot of time on self-registration reporting, can do this with the help of special services.

New shape in 2019

From the beginning of 2019, all policyholders, regardless of whether they act as individuals or legal entities, must prepare reports in the SZV-3 form. At the same time, it is important to remember that, in accordance with recent changes in legislation, the deadlines for providing documentation have undergone some changes.

The document includes an exclusive list of information contained in the account of a personalized nature. 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.

document in each specific case sent to representatives of the territorial branch of the PFR, corresponding to the address of the state registration of the organization. It should be noted that the information presented in the reporting does not necessarily apply only to persons of retirement age. The document is drawn up for each employee, regardless of his age and the possibility of receiving pension savings.

If there are no employees

In cases where an organization or an individual entrepreneur does not hire employees or is not registered as an employer, then in this case submission of the report in question is not required. As for all other categories of economic entities, they are required to provide a form with at least one line filled in. This suggests that there is no concept of zero reporting for the SZV-M form.

Even if the company does not vigorous activity and submits blank reports to the controlling authorities, then the form must contain one completed line for the director, who is also the sole founder of the company. At the same time, the implementation of accruals within the reporting period does not play a big role.

In any case, if the organization misses the deadline for submitting documentation, then penalties will be imposed on it. It is worth noting that the form should not be submitted to employees of the internal affairs bodies and security services, since it does not apply to them. general order pension insurance.

What is the deadline for submitting the document?

The established rules for filling out SZV-M regulate the deadlines for submitting a document. The report is submitted to the controlling inspectors after the end of each month and no later than the 15th day of the month immediately following the reporting one. If the due date falls on a weekend, the due date will be moved to the next business day.

Each policyholder can issue documentation both in paper and in electronic format, if the number of employees does not exceed 24 people. In any other case, an exclusively electronic filling form is provided. Documentation is transferred through a specialized operator using.

The day of submission is the date that was indicated in the notification received from the operator upon receipt of the electronic form. As for a paper copy, it can be provided by a personal visit by the entrepreneur to the territorial 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;

Important to pay Special attention the fact that for the late submission of reporting documentation or for indicating deliberately false information, the organization may be fined in a certain amount for each specific insured employee.

For laid-off workers

In accordance with the new rules, the report in question is transferred to the FIU and personally into the hands of the employee. The legislation establishes that a certificate can also be submitted upon dismissal of employees, as well as upon retirement of employees.

It is important to take care of obtaining written confirmation from the insured person about the fact that the document was actually transferred to him. This is done to minimize the possible risks of a judicial nature.

In the SZV-M form for dismissed employees, only their full names are indicated. Information on other employees cannot be specified under any circumstances. This is due to the fact that such information is personal and is not subject to disclosure.

Examples of Common Mistakes

When compiling the reporting in question, organizations or individual entrepreneurs may make the following mistakes:

• inclusion in the reporting of information on those employees who were dismissed within the last reporting period;
• lack of information about those persons who were hired in the reporting period;
• lack of information about employees who are on vacation or absent from the place of permanent employment on sick leave.

To understand the features of errors, it is worth considering a typical example:

The employer terminated with A.V. Grigorenko labor agreement in November 2019. When reporting in the SZV-M form for the last month of the year this employee was mistakenly included in the list of insured persons. In this case, the policyholder must take care of re-issuing a report indicating the cancellation code in section No. 3.

Section 4 contains an up-to-date list of persons, with the exception of a previously dismissed employee. Thus, the original submitted document will be canceled, and the new one will be accepted for processing.

fines

The report must be submitted within the time limits established by law to the territorial branch of the FIU. If they are missed, certain penalties may be imposed on the economic entity, the current amount of which is 500 for each employee. That is why a delay for large companies with a large staff of employees can lead to writing off a fairly large amount.

The same amount of punishment is provided for those companies that allowed the indication of false or erroneous information. It is worth noting that, among other things, a fine is set in cases where the organization sends reports in the wrong form. For example, with a staff of more than 25 people, a paper form, although the submission of the document must be made in electronic format.

SZV-M is a new report that employers are required to submit to the Pension Fund in 2016. In our article we will talk about the main points related to the formation of this report..

New report to the Pension Fund (PFR) in the form of SZV-M 2016

In February 2016, the PFR board approved new form to collect information about working citizens SZV-M"Information about the insured persons". The letter M at the end means that the report must be submitted monthly. The first reporting period was April 2016.

Report SZV-M represent employers (organizations and individual entrepreneurs) who have concluded employment contracts with citizens, or civil law contracts for one-time services, or contracts with authors. That is, these are organizations and individual entrepreneurs that one way or another pay their employees salaries or remuneration subject to insurance premiums.

When and where to submit SZV-M "Information on insured persons" in 2016

SZV-M submitted to the regional branch of the FIU. If the number of employees of the company is 24 people or less, the report can be drawn up on paper if it is equal to or more than 25 people, reporting to SZV-M must be done electronically.

Submit this year SZV-M required by the 10th of each month. Subsequently, legislators extended this period by 5 days, and we will submit the form by the 15th of every month.

For violation of deadlines submitting a reportZV-M or submission of incorrect information in SZV-M the company faces a fine of 500 rubles. for each employee whose information is not displayed or is displayed incorrectly.

Filling out reports in the SZV-M form

Filling order SZV-M not legally approved. But with the help of explanations to the form itself, you can easily figure out how to fill out all 4 sections of the new report:

• In the first section, indicate all your details: registration number, name, TIN, KPP.
• In the second - the period for which you report.
• The third section is the type SZV-M. There are several of them:
  • "res" - means that this is a primary report;
  • "additional" - indicated if you add some information to the previously sent report;
  • "cancel" - to cancel previously submitted information.
• Well, directly 4 section. It must contain the full name, SNILS, TIN of employees with whom there were contracts in the reporting period. Please note that the TIN is indicated only if it is available. That is, if you leave this field blank, then you cannot refuse to accept the form.

But remember that employees Pension Fund SZV-M submitted by you can be verified with the information that you send to the tax office. And if it is revealed that the TIN was assigned to the employee and you know it, it is likely that a fine will be charged for the incompleteness of the information in SZV-M.

Situations that may raise questions when forming SZV-M

When generating a report, you should pay attention to the following points:

1. If the employee was hired on the 30th of the reporting month or was fired on the 1st, his data must be included in the form.
2. If you have employees who are on parental leave or extended unpaid leave, they should also be listed.
3. If there is only one director in the company and he is not paid wages, he must still submit information in the form SZV-M.

IMPORTANT! The fact of payroll calculation is not connected with the formation of this report. If there is a contract, employees must be reflected in the report.

1. If an individual entrepreneur does not have employees, he is not obliged to provide data, since he does not have concluded employment contracts.
2. If in the reporting month you paid remuneration without valid contracts (for example, a bonus to an already dismissed employee or remuneration by a certain date to people who have not been working for a long time), such people in the report in the form SZV-M you don't need to turn it on either.

Results

Like any new report, SZV-M raises many questions. But having a little understanding of exactly how information is entered, your employees will not experience problems when submitting data to the regulatory authority.