PFR in the year what changes. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)

If you list all the reports in Pension Fund in 2016, there will be not so many of them:

• calculation in the RSV-1 form (approved by the Decree of the Board of the Pension Fund of the Russian Federation of January 16, 2014 N 2p), which must be submitted to your PFR branch based on the results of the first quarter, half a year, 9 months and a year (parts 1, 2, article 10, p 1 part 9 article 15 of the Law of July 24, 2009 N 212-FZ);
• (approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 01.02.2016 N 83p). This report is submitted to the Pension Fund monthly, for the first time - for April 2016 (clause 2.2 of article 11 of the Law of 04/01/1996 N 27-FZ). That is, this is a relatively new report to the Pension Fund, developed in 2016.

Thus, reporting to the pension fund in 2016 is 11 documents: 3 RSV-1 calculations and 8 forms of SZV-M (RSV-1 for the year and SZV-M for December will have to be submitted already in 2017).

Read more about the calculation of RSV-1 and the SZV-M form:

The report to the Pension Fund for 2016 in the RSV-1 form will be the last one that will need to be submitted specifically to the FIU. Since 2017, the rules have changed.

Pension Fund of the Russian Federation: reporting - 2017

Starting from 2017, general reporting to the Pension Fund on contributions no longer have to submit. After all, the Federal Tax Service (Law of 03.07.2016 N 243-FZ) will be responsible for monitoring the accrual of insurance premiums and their payment. The form on which information on contributions will need to be submitted has not yet been approved. But it will not be RSV-1. Already for the first quarter of 2017, it will not be necessary to submit a new report to the Pension Fund. It will have to be submitted to the IFTS (Letter of the Federal Tax Service of Russia dated July 19, 2016 N BS-4-11 / 12929@).

At the same time, the SZV-M-report to the Pension Fund will have to be submitted, as before.
Only the deadline for submitting the form will change: from 2017, the SZV-M must be submitted by the insured no later than the 15th day of the month following the reporting month (clause 2.2, article 11 of the Law of 04/01/1996 N 27-ФЗ as amended, valid from 01.01.2017). Now - no later than the 10th (

Accountants will have to fill out new reporting to the FIU from April 1, 2016. The monthly report in the SZV-M form must be submitted for April, no later than May 10th. What difficulties may arise?

How to avoid problems in the preparation of new financial statements, said Natalia Belyantseva, Head of the Department for Organizing Personified Records of Pension Rights of Insured Persons of the Pension Fund of the Russian Federation.

Ways to submit reports to the FIU from April 1, 2016

- From the new resolution it is not clear how to submit monthly reports on contributions - on paper or electronically. What do you need to focus on?

- On the Law on individual accounting (clause 2, article 8 of the Federal Law of April 1, 1996 No. 27-FZ. - Note ed.). If a company submits information in the SZV-M form for 25 people or more, then they must be submitted electronically. Suppose there are fewer employees, including those working under a civil law contract. In that case, submit SZV-M information maybe on paper. The penalty for submitting a paper report instead of an electronic one is the same as in the case of RSV-1 - 200 rubles.

- To submit electronic reporting to the PFR from April 1, 2016, do you need to conclude an agreement with a telecom operator or can you send information for free through the insured's personal account on the PFR website?

- You can't do without a telecom operator. Through your personal account, you can now go through reconciliation, issue a payment for contributions, check the report for errors. But you can not send a report to the FIU.

Reporting to the FIU from April 1, 2016 without TIN of employees

- At the beginning of the year, accountants were seriously worried when inspectors began to refuse to accept 2-NDFL certificates without employee TINs. Will there be similar news from the FIU? TIN is one of the details of SZV-M, but not all employees have it.

- No, there will be no problems with the TIN. In the monthly report, this number should be given only if the employee has provided information about him to the company. If not, then the column can be left blank. This follows from the SZV-M form itself.

— Will the FIU tell accountants in detail about new form SZV-M?

— Yes, the fund is already holding seminars on the new monthly reporting. You can call your fund management and find out the date of the next event.

Penalties for reporting to the FIU from April 1, 2016, error correction

— Many are worried that there will be too little time to prepare the first, April, report. There are many holidays in early May. Is it possible to submit SZV-M in April, before the end of the reporting month?

— Yes, you can. The law establishes the most late deadline- 10th day of the month following the reporting month. There is no restriction on the earliest date.

— And what happens if the company submitted information before the end of the reporting month, and after that they hired a new employee?

- There will be a fine of 500 rubles for each such employee if the company does not have time to submit information about him on time.

- If the information was submitted, and then errors were found in them, what should I do?

- There are two options. First, there was no need to submit information at all. In this case, you need to submit a "cancelling" SZV-M. The second option is to hand over information about the employee, as it should be, but they are incorrect. In such a situation, submit canceling and immediately supplementing, correct, information regarding this employee.

Monthly reporting to the Pension Fund from 2016 will undergo changes. On April 1, 2016, federal law dated December 29, 2015 No. 385-FZ came out, so reports to the pension fund will need to be submitted monthly. What is the reason for this and what is the new order - about this in our material.

Reporting to the Pension Fund in 2016 for all employers

In addition to these quarterly reports from April 1, 2016 to submit a report will need monthly. The deadline for submission is the 10th of the next month.

Based on changes in the law, quarterly reports - for the first quarter, six months, nine months and a year - will remain the same as before. Monthly reporting to the FIU since 2016, more precisely, since April 1, is in a sense separate reports. That is, quarterly reporting to the Pension Fund remains the same as it was before, but monthly reports will also be added to it.

Monthly reporting to the PFR since 2016 includes the following information (reporting data to the PFR 2016):

• Employee insurance number (SNILS)
• Name of the employee.
• TIN of the employee.

If an LLC or an individual entrepreneur employs up to 25 people, then monthly reporting to the FIU since 2016 can be provided both in electronic and paper form. If more than 25 people, then only in electronic.

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Why did the reporting to the pension fund change in 2016

Changes in reporting to the PFR in 2016 are introduced due to changes in pension legislation. The fact is that it is planned to cancel the pension for those working pensioners who receive a salary more than 1 million rubles per year . In a month it turns out a little b more than 83 thousand rubles.

Since 2016, monthly reporting to the Pension Fund of the Russian Federation has been introduced so that pension fund specialists monitor the salaries of working pensioners in order to quickly cancel their pensions if their annualized salaries exceed 1 million rubles. More precisely, so that it does not happen that a working pensioner has already received a million rubles of wages for 12 months, but continues to receive a pension. Monthly reporting and monthly monitoring, in contrast to quarterly monitoring, allow you to more quickly respond to changes. Changes in reporting to the PFR in 2016 and changes in pension legislation will affect, according to experts, less than 1% of pensioners, which is about 220 thousand people.

In 2016, pension indexation was already canceled for working pensioners. The unemployed will be indexed (increased) pension by 4%. All these changes are rather fiscal in nature and are associated with the need to save money. Experts say that in this way it will be possible to save 17 billion rubles in 2016, 20 billion in 2017, and 25 billion rubles in 2018.

The need for savings is connected both with objective macroeconomic reasons. First, the crisis phenomena in the economy of recent years. And secondly, which is also very important, the country's population is aging, the number of pensioners, that is, people who do not work and are not involved in the growth of the economy, is increasing. This is an objective factor that is characteristic not only for Russia, but also for most industrialized countries.

What are the consequences of changereporting to the FIU in 2016. fines

First of all, the change in reporting to the PFR in 2016 will lead to an increase in the workload of employees of LLCs and individual entrepreneurs - accountants. Well, or the individual entrepreneurs themselves, if they conduct accounting on their own. Compilation of many reports is already quite laborious work, even taking into account automation. And from April 1, 2016, the volume of work will increase.

It is possible that some LLCs and individual entrepreneurs will have to introduce an additional payment to the salary of their accountants. Some firms and entrepreneurs have outsourced accounting - they do not have full-time accountants, and accounting and reporting for them are carried out by special third-party firms. Perhaps their services will become more expensive.

Now for the penalties. If LLCs and individual entrepreneurs did not submit a report or submitted it at the wrong time (late) or provided erroneous data on employees, they will have to pay 5% of the total amount of accrued insurance premiums for the last three months of the reporting period (quarter, half year or year).

For companies with a large number of employees, the amount of the fine can be significant. In this case, the fine is imposed by a court decision - the pension fund must seek this in court. This applies to quarterly reports: for the first quarter, for half a year, for nine months and for a year.

For violation monthly reporting to the FIU since 2016 (did not pass at all, were late or entered incorrect data) additional responsibility is provided: 500 rubles for each employee. A fine is also collected - through the court.

Other materials

The need to make changes was due to the facilitation of the process of reorganization of entrepreneurship. The changes made the legal successor of the enterprise responsible for providing documentation. The provision of information is primarily made to the Pension Fund, and only after that for reorganization.

Another factor that led to the introduction of changes is the refusal to index pensions for working pensioners. Monthly reporting will facilitate the rapid identification of such citizens. Thus, the state deprives pensioners of payments if their salary exceeds the allowable level.

Answering the question about the changes in the submission of the FIU in 2016, it is worth noting that the system of responsibility for evading the provision of information on contributions has changed. For providing incomplete information, a fine of 500 rubles is provided.

Report Form and Methods of Submission

In 2014, a single form for all insurance payments was adopted. She combined data on contributions and persons who are registered with the relevant authorities. This form has become universal for all entrepreneurs.

The document must include the following information:

• surname;
• surname;
• individual insurance number;
• an identification number.

For the convenience of payers, there are several ways to submit a report:

• Personal visit

The report is submitted in electronic or paper form. This form of reporting is provided for enterprises with a staff of no more than 50 people. In case of exceeding the number of employees, information is provided on a flash drive.

To submit a report in electronic form, an entrepreneur will need to conclude an agreement with the Pension Fund and obtain an electronic signature.

• Sending by mail

The report is attached to the registered letter. The advantage of this form of reporting lies in the speed and availability of confirmation of the delivery of the form. Please note that the date of submission of documents coincides with the moment of sending. If the shipment is delayed, the FIU employees will send an act to the entrepreneur. If the counterparty does not respond to the request, the Pension Fund blocks the accounts.

Information about employees must be submitted to the Pension Fund on a monthly basis. From April 1, 2016, the rule on the deadlines for submitting a report comes into effect. Employers are required to submit a report no later than the 10th day of the month following the reporting one.

Submission of zero documentation

The difference between the submission of zero documentation is that it is submitted in paper form. This form of reporting is issued in the absence of wages. Zero documentation is confirmed by a letter to the Pension Fund.

When help is needed

When providing reports indicating the number of employees, as well as their age limits, there is a risk of errors. If you need to provide such documentation, you should seek the help of specialists. Turning to a professional will help you avoid a fine and simplify the system for calculating contributions.

For employees, the reporting scheme has not changed.

What an entrepreneur needs to know

Which PFR changes in 2016 - we will consider in more detail below. An individual entrepreneur must regularly submit a report on employees registered with the FIU. This form of reporting allows you to control the level of income of retirees.

Another innovation is that the billing period is 12 months rather than a calendar year.

The amount of contributions to the Pension Fund in 2016

The contribution for entrepreneurs in 2016 is 30%. The distribution of funds is as follows:

• 22% - transfer without distribution to the FIU.
• 2.9% - FSS assets.
• 5.1% - contribution for FFOMS.

A rate of 22% is set until the employee's contributions reach a certain amount. After reaching the indicator, their size decreases to 10%. In addition, individual companies are entitled to use reduced tariffs.

Leniency

A special draft law is being developed, which provides for the mitigation of liability for errors during the check or untimely provision of information. Providing false data also remains a violation, but liability for it is excluded.

Summing up, we can say that changes in legislation are due to new economic realities. Thanks to the introduction of a new reporting system, the system for identifying working pensioners whose wage level exceeds the allowable limit is simplified.

Federal Law No. 385-FZ of December 29, 2015 amended a number of federal laws. The Federal Law of April 1, 1996 No. 27-FZ “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System” establishes the new kind reporting, the timing and procedure for its submission, as well as liability for failure to comply with new requirements, and the Federal Law of December 28, 2013 No. 400-ФЗ “On Insurance Pensions” FIU monthly reports.
New reporting must submit to the Pension Fund unit at the place of registration (clause 1, article 11 of Law No. 27-FZ) insurers (organizations and individual entrepreneurs) in relation to all insured persons working for them, and even under civil law contracts, if remuneration is paid insurance premiums to the PFR (clause 2.2 of article 11 of Law No. 27-FZ).

What information is provided?
On a monthly basis, insurers are required to transfer information to the Pension Fund division at the place of registration in the prescribed form (clause 1, article 11 of Law No. 27-FZ). The information submitted must contain the following information for each to an individual(Clause 2.2, Article 11 of Law No. 27-FZ):
- insurance number of an individual personal account (SNILS),
- surname, name and patronymic (full name),
- taxpayer identification number (TIN).
In accordance with paragraph 2.2 of Art. 11 of Law No. 27-FZ, information must be submitted no later than the 10th day of the month following the reporting month.

Please note that information must be submitted electronically if submitted for 25 or more working insured persons (including those employees with whom civil law contracts have been concluded),
If information is submitted for less than 25 people, then you can report on paper.

What form to report?
The monthly reporting form has not yet been approved. To date, the version proposed by officials has been published on the website of the Pension Fund and is being approved. The report was called SZV-M.
In the SZV-M form, you need to fill out four sections of information.
Section 1. "Details of the insured"
Section 1 of the SZV-M form indicates the short name of the organization, the registration number of the PFR, TIN, KPP.
Section 2. "Reporting period"
The reporting period for filling out the SZV-M form is a month. In the box next to the name of the month for which the form is submitted, put the symbol "x". The calendar year column is mandatory.
Section 3 Form Type
There are three types of form SZV-M. If the organization submits the form on insured persons for the first time for the reporting period, then the symbol "x" is placed in the "Initial" box. In the case when the form is submitted to supplement the information previously accepted by the FIU for the reporting period, then the symbol “x” is placed in the “Additional” box.
Section 4. "Information about the insured persons"
Section 4 of the SZV-M indicates the full name, SNILS and TIN (if any) of employees. The data is submitted to all insured persons. That is, for those with whom in the reporting period are concluded, continue to operate or terminated:
.employment contracts;
.contracts of a civil law nature, the subject of which is the performance of work, the provision of services;
.contracts of the author's order;
.contracts on the alienation of the exclusive right to works of science, literature, art;
.publishing license agreements;
.licensing agreements on granting the right to use a work of science, literature, art,
including prisoners on a collective basis.
The completed report is signed by the head of the organization and stamped (if any, of course).
Monthly form reporting SZV-M(sample filling) is presented on the next page.

And what is the responsibility?
For failure to submit monthly reports within the prescribed period, the insured faces a fine of 500 rubles, and for each employee about whom information is not reported (part 4 of article 17 of Law No. 27-FZ).
This also includes the provision of incomplete and (or) inaccurate information.
If the policyholder fails to comply with the requirement to pay a fine, officials will be able to decide on the collection of debt at the expense of funds in his bank accounts or other property.