Report to the PFR in the form of SZV m. Problems with the TIN of insured persons for SZV-M

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 a supplementary forms SZV-M 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, 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.

Many accountants are scouring the Russian Internet in search of instructions on filling SZV-M. We will tell you why this does not make sense and give a workable version of such a manual.

Where to look

The paper format of the SZV-M form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p.

SZV-M: instructions for 2018 year

For your convenience, we have developed our own version of the instructions. SZV-M, as you know, is rented out not only by companies, but also by individual entrepreneurs with staff. Therefore, the difference in filling principles will mainly relate to the status of the insured.

Sample Instructions for filling out SZV-M.

Starting from April 2016, policyholders (organizations and individual entrepreneurs) are required to submit to territorial divisions FIU new monthly reporting in the form of SZV-M. The form of this report is called "Information about the insured persons".

The name of the reporting form was not accidental. The fact is that this reporting, first of all, is intended for listing individuals in it, from the payments of which the organization or individual entrepreneur accrues insurance premiums.

Receiving this information, the territorial bodies of the PFR monitor the facts of the work of pensioners. They need this in order to limit their indexation of pensions. That is, a report in the SZV-M form is, in fact, the transfer to the FIU of data on those who do not need to index their pension.

Interestingly, the SZV-M report must be submitted for all employees, regardless of the return and their right to retire. It is completely incomprehensible why the control from the FIU needs data on employees who, say, are 18 years old.

Composition of the form SZV-M

The SZV-M report consists of four main sections:

1. Details of the insured;
2. Reporting period;
3. Form type;
4. Information about the insured persons.

Individual entrepreneurs

If an individual entrepreneur does not have employees, then he should not include himself in section 4 of the SZV-M. Individual entrepreneurs without employees should not, in principle, submit SZV-M.

But what should entrepreneurs do if they have employees or contractors under civil law contracts?

Employers are required to include all their employees, contractors or authors in monthly SZV-M. In this part, individual entrepreneurs do not differ from the organization. However, even if an individual entrepreneur is an employer, he should not include himself in the SZV-M, since he does not conclude an employment contract with himself.

Since April 2016, employers who have entered into employment contracts with their employees are required to submit a monthly reporting form to the Pension fund SZV-M. You need to know how to fill out such a document and a sample of its filling.

At the very beginning, it is necessary to understand what this form is.

SZV-M PFR is information about the insured, included, that is, information that enters the Pension Fund about all people working under contracts. The letter M indicates that such information must be submitted once a month.

All information is entered absolutely for each employee, even for those who are on vacation or maternity leave. Retirees are also included in this list. The main condition is the existence of an employment contract. This means that the employee receives a salary that is subject to insurance contributions to the Pension Fund of the Russian Federation.

There are two ways to submit the SZV-M form:

• on paper - only for those organizations and entrepreneurs whose number of employees does not exceed 25 people. Then it can be handed over personally or sent by mail;
• in electronic form - here you must not forget to add an electronic digital signature.

It is important to understand that in case of late submission of reports or delivery with inaccurate information or errors, Pension Fund employees will impose a fine on the organization.

Filling instructions

This reporting form is usually filled out by an accounting officer. But an employee of the personnel department can easily cope with such a task, because both have all the necessary information for each employee. The decision on who will be responsible for filling out the report is made by the head of the organization.

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SZV-M is submitted monthly by the 15th day of the month following the reporting one. When the due date falls on a holiday or weekend, it is moved to the next working day.

You need to know exactly how the SZV-M form is filled out correctly. The instructions for filling out the SZV-M on paper look something like this:

Section 1 contains the details of the insured. It states here:

• the registration number, which is assigned to an organization or entrepreneur, is sent by mail in the notification. You can find it out at the Pension Fund or the tax service;
• short name of the company or individual entrepreneur;
• the TIN and KPP of the entrepreneur and organization fit in.

Section 2 contains information about the reporting period, indicating the month and year.

Section 3 includes information on the form of reporting submitted from the proposed options. You must select one of them:

• iskhd - initial, which is submitted for the first time;
• add - complementary, which contains additional information not previously indicated. The old information no longer fits here;
• cancel - canceling, which completely cancels all previously specified data.

Section 4 contains all information about insured persons who work under an employment contract:

• full surname, name, patronymic;
• SNILS of an individual;
• TIN - if the employer does not have information about him, then you can check it with the insured person or find it on the website of the Federal Tax Service.

It doesn't matter in what order the employees are listed, you can alphabetical order or in any other. At the very end of the document is the position of the head, his signature and the seal of the organization.

SZV-M: filling pattern

Each person filling out the SZV-M form needs to have a sample in front of their eyes. Then there will be no problems and errors:

There is no need to submit a zero report if there are no relevant contractual relations, if there are no employees or no labor and economic activities are carried out. Also, reporting to the Pension Fund will not be submitted by an individual entrepreneur who does not have employees.

How to fill out SZV-M online

You can fill out this type of reporting online, it is much faster and easier. Several services have been developed that allow you to fill out the SZV-M form:

• buchsoft;
• SKB Kontur;
• contour-report PF.

The first of these is the Buchsoft website. Thanks to him, it will be possible to fill out the form, generate a complete package of documents, check all errors, print paper, send a report via secure communication channels.

All items except the last one are made free of charge. You need to register on the site, which will not take much time. Then you need to fill out the form:

• go to your personal account and enter all your details;
• after which on home page you need to select the online services tab and click on the SZV-M button;
• then click prepare report;
• we indicate all the information on our employees;
• press the formation - ready-made reports and the button to generate;
• we check for errors;
• print the file, if necessary, save it on the computer.

These steps will not take long.

The second service works with organizations and entrepreneurs in special regimes and free for a month. Here you need to perform the following steps:

• register on the site;
• fill in all the details of the organization in your personal account;
• on the main page we look for reporting and select the SZV-M form for the desired period;
• enter information about employees;
• we check;
• button - other ways to submit a report;
• print the file and save it on your computer.

The third service gives you the opportunity to work for free for six months. The whole algorithm of actions is exactly the same as in the other two. Here there is an opportunity to ask a question to the site manager online.

Filling out the online reporting form to the Pension Fund is possible different ways, which is a very convenient aspect. The most important thing is to submit SZV-M on time, then there will be no problems with the fund.

Everything you need to know about filling out the SZV-M, we will tell in this article.

First, let's explain what this form is for.

In Russia, since 2016, the pension of working pensioners has not been indexed. And so that the state could track whether a pensioner is working or not, all employers were required to submit information on a monthly basis in the SZV-M form. The obligation applies to both legal entities and individual entrepreneurs.

Who to include in SZV-M

Despite the fact that the report is needed only for calculating the pension, all employees of the organization or entrepreneur are included in it, regardless of age and pension eligibility.

Information about an employee should be included if:

1. Registered in the state and an employment contract has been concluded with him.
2. Works part-time under an employment contract.
3. Provides services or performs work under a civil law contract. This also includes contracts of the author's order; publishing license agreements; on the right to use works of art, literature, science). Under such contracts, the employer is also considered an insured in relation to the contractor, and deducts insurance premiums for pension insurance from the remuneration.

Please note that you need to draw up a SZV-M, even if there are no accruals. For this report, the fact of payments does not play a role. It doesn’t matter if you paid an employee a salary or remuneration under a GPC agreement in the reporting month. The very fact of a valid labor or civil law contract obliges to include the hired employee in the information for the FIU. Whether the employee received or did not receive payments, worked or was on regular or administrative leave, on sick leave, on maternity leave - all this does not negate the need to include him in the report.

If any of the contracts was valid for less than a month, this also does not matter. At least one day of the contract in the reporting month is already the basis for including the employee in the information.

Examples:

The last day of the contract with the employee is April 1st. This employee is included in the April report.

If a person gets a job for the first time, and he still does not have SNILS, the employer needs to submit documents to the FIU for an insurance certificate without delay. If you do not do this immediately, then a situation may arise that the deadline delivery of SZV-M already approached, but SNILS has not yet been issued. In this case, after the main one, you will have to submit a supplementary form for a new employee with explanations.

The pension fund issues certificates within five days, so if you immediately submit documents, there will be no overlap, and you will have time to include a new employee in the main report, even if it was accepted on the last day of the month.

Who not to include in SZV-M

Those employees in relation to whom the employer is not the insured.

So, scholarships under student contracts are not subject to insurance premiums. In relation to foreign citizens - highly qualified specialists temporarily staying in Russia, the employer is also not an insurer, therefore they are not included in the SZV-M.

If an organization or individual entrepreneur made payments to individuals outside the framework of labor or civil law contracts, information on these individuals is also not submitted. For example, if holiday bonuses were paid to former employees of the company.

When and how to submit

It is necessary to hand over to the territorial office of the FIU every month until the 15th day.

If less than 25 people are indicated in the information, then they can be submitted both in paper and electronic form. If there are 25 or more people, then information is accepted only in electronic form.

Keep in mind that in order to send electronic reporting, you must have an agreement on electronic document management with the Pension Fund. Upload a scan of the agreement and its number to the My Business service - and you can quickly and easily send documents directly from your personal account, as well as track their status. An electronic signature for users of the Internet accounting "My business" is issued free of charge.

How to fill out the SZV-M form

The report is quite simple, it does not contain any calculations and numerical indicators.

The first section contains the details of the employer: registration number in the FIU, short name, TIN and KPP (for insured organizations).
Recall that since 2017, individual entrepreneurs have not been registered separately as employers in the FIU. If an entrepreneur became an employer in 2017 and later, he indicates in the SZV-M a single number that he was initially assigned when registering as an independent contributor.

The second section indicates the reporting period (the serial number of the reporting month) and the year.

The third section specifies the form type. For the primary report, the code "ISHD" is indicated. We will talk about corrective forms below.

In the fields of the report, you must specify:

1. Surname, name, patronymic (if any) in the nominative case.
2. SNILS. This is a mandatory requisite, without which the document will not be accepted.
3. TIN. To be completed if the employer has such information. If the employee did not provide it, then you can leave the field blank and this will not be the basis for a fine or refusal to accept the report. But keep in mind, if you submit a declaration to the tax office in which you indicate the TIN of the same employee, this will mean that you still had the data, and the FIU will have the right to fine you for providing false information. Some territorial branches of the FIU warn about this on their websites.

Cancellation and complementary forms

The form with the code "OTMN" is submitted if errors were found in the main form, or "extra" individuals (for example, already dismissed) were included in it. The cancellation form includes only those employees for whom erroneous data were submitted. Next, you need to issue a supplementary report with the code "DOP" and also include in it only those data that need to be corrected.

Example: A firm sent data for February for 20 people. After some time, it turned out that two employees had the last name incorrectly indicated, and one person did not need to be indicated at all, because he quit back in January. In this case, you need to submit a canceling report with the “OTMN” code for all three, and then send a new one with the “DOP” code only for those two whose names had errors, but already with the correct data.

If an employee was initially forgotten to be included in the main version of the report, then a supplementary form is drawn up for him.

Another situation when it will be necessary to issue a canceling or supplementing form is that the report was submitted before the end of the reporting month, and after that someone was hired or fired. The fact is that the law does not prohibit the submission of SZV-M when the reporting period has not yet ended. For example, you need to report for February by March 15, but you can do it in February itself. Only if a new employee appears before the end of February, or vice versa, quits, it will be necessary to send adjustments.

If a protocol was received from the FIU stating that the original document was not accepted, you need to prepare a new one and resend it with the "ISH" code. If the report was not partially accepted and the FIU requested that data be resubmitted only for certain insured persons, this data is sent with the DOP code.

The employer has 5 working days to correct errors detected by the Pension Fund. If you meet this deadline, there will be no penalty.

Penalties

500 rubles for each employee with erroneous, missing or redundant data.

Those who are required to report electronically will be fined 1,000 rubles for submitting a paper report.

If you are late with the delivery or make a mistake that concerns not one specific person, but the entire form as a whole (for example, you specify the period incorrectly), then the fine will be calculated based on the total number of employees. For 10 people it will be 5,000 rubles, for 100 people - 50,000 rubles, etc.

The sanctions are serious, so it is better to make sure that there are no mistakes.

In the service, the data is entered automatically, so errors associated with the human factor are excluded. The service itself will not forget anything, and will not let you forget - the tax calendar will remind you of the upcoming dates.

Filling out the SZV-M report and sending it to the Pension Fund will take you a couple of minutes. If the controllers have comments, information about this will immediately go to your personal account, and you will have time to respond in time.