The procedure for filling out the form sv m. Download a sample of filling out the report sv-experience

At the end of last year, a law was passed abolishing the indexation of pensions for working pensioners (Law No. 385-FZ of December 25, 2015). The provisions of the law came into force on January 1, 2016. In addition to the abolition of indexation, Art. 2 of this NLA also includes a description of a new reporting form, which will need to be submitted every month, starting from April 2016 - SZV-M.

The abbreviation SZV-M stands for "Information on earnings (remuneration) submitted monthly." The SZV-M report includes information about the citizens working in the company. If there are pensioners among them, then the FIU will know the names of those who are not entitled to pension indexation. Every month you need to submit a report in order to receive up-to-date information about which of the pensioners works and does not have the right to indexation; which of them quit, which means they have the right to apply for an increase in social benefits.

Who rents SZV-M in 2016-2017

New reporting must be submitted by all insurers of persons working for them - both under an employment contract and under a work contract - if, in accordance with the contract, insurance premiums are paid to the Pension Fund from the amount of remuneration (clause 2.2, article 11 of the law dated No. 27-FZ). At the same time, information must be provided for all employees who worked in the company during the reporting period: for those who were fired and hired within a month, as well as for those who were not physically present at the workplace (temporarily disabled, maternity leave, employees on leave to care for children).

Many accountants have a question: is it necessary to submit a zero form of SZV-M? After all, if the company does not have insured persons, then there is no one to provide information to. If there are no employees, the SZV-M of the entrepreneur will not contain any lines in the tabular part of the list of insured persons.

If the sole founder of the company is hired and pays his own salary, then he must submit SZV-M for himself - there will be a single entry in the table of insured persons (PFR letter No. 15/753 dated 05/04/2016).

The procedure for filling out SZV-M

The form 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, which does not contain a separate regulation for filling out the form - all information on entering information into the report is already contained in the form itself.SZV-M consists of 4 sections. The first section is devoted to information about policyholders - you need to indicate the renomer in the FIU, the short name of the company in accordance with the charter or full name of the entrepreneur, TIN and KPP (IP indicate only TIN). The accountant can take the code according to OKPO in the card of statistical codes that were assigned to the company during registration.

In the second section, the company must indicate the period for which it reports. The section contains a list of 12 months and a digital code for each month: 01 - January, 02 - February, and so on. The accountant indicates the corresponding digital code and year: if the report is submitted for May 2016, then 05 and 2016 should be indicated.

The third section informs the FIU about the type of form:

• ref - original form: if the policyholder submits SZV-M for the first time during the reporting period;
• add - complementary: this field is checked in case of transfer to FIU additional information for the reporting period;
• cancel - canceling: SZV-M with a mark in this field is handed over to cancel erroneously transmitted data.

The fourth section contains a table of information about insured persons. The table consists of 4 columns:

• 1 column - the serial number of the record in the table;
• 2 columns - full name of the insured person, they need to be filled in only in the nominative case;
• 3 columns are intended for the SNILS of the insured;
• Column 4 contains the TIN of the insured.

In columns 1-3 of the table in section 4, information must be mandatory. The company may not fill out the TIN of the employee. Errors in any of the table entries are a reason for a fine by the FIU. Therefore, if you do not know how exactly the name of the employee is spelled or one of the numbers is hard to see on the photocopy of the TIN, it is better to clarify. If you do not have information about the TIN, then column 4 of the table must be left empty, dashes or other characters do not need to be written.

The form of the table in section 4 contains 25 lines, the accounting program automatically adds additional lines if there are more than 25 insured persons. At the end of the sheet of the SZV-M form, the position of the head of the company, his signature and transcript are indicated. The seal on the report is put in the event that the company has not officially refused to use the seal. At the end of the form, the date of compilation should be indicated.

How to fix errors in SZV-M

The SZV-M form is very simple and contains tips for filling out the form. And the principle of the report itself is also simple - list the employees and indicate the SNILS and TIN (if any). But since the form is being submitted for the first time this year, accountants are experiencing errors and misunderstandings. How to fill out the SZV-M form to correct errors - read below.

Important: Employees of the fund will accept corrections of submitted SZV-M reports for April 2016 from policyholders until 06/07/2016 (information of the PFR dated 04/05/2016 No. 04/406/1984). But the fine is unlikely to be avoided, since new information was received by the FIU after the reporting deadline for April 2016.

If the accountant added an employee to section 4 who no longer worked in the company in April 2016, then he must submit the SZV-M again: sections 1 and 2 will remain unchanged, and in section 3 the type of form will be indicated as canceling. Section 4 in this case should contain only information about the employee who should be excluded from the report.

If, on the contrary, the accountant, on the contrary, forgot to indicate one of the staff (for example, a maternity leave or an employee who was on a business trip all April), then you need to send SZV-M again: you do not need to correct sections 1 and 2, in section 3 indicate the type of form " complementary". The table of the list of insured persons will consist of those employees whom the accountant forgot to include in the report.

When an accountant has to correct an error in the report, then two SZV-M forms must be submitted at once: a report with the “cancel” code and a list of persons for whom errors were made cancels information about them. And the report with the "complementary" form type will contain the same employees, but with corrected data.

If you send SZV-M electronically, then the FIU can send three protocol options:

The procedure and deadlines for the delivery of SZV-M

A firm with fewer than 25 insured persons can file a report in two ways:

• on paper - by Russian post, bring it personally to the fund office or transfer it through a representative;
• in electronic form - for this it is necessary to have an EDS, software, and an agreement on electronic document management must be concluded with the FIU.

If there are more than 25 insured persons, then the report must be submitted only in electronic form (clause 2, article 8 of the law dated April 1, 1996 No. 27-FZ).

When to submit the SZV-M report? Initially, in 2016, the deadline was set - no later than the 10th day of the month following the reporting one. If it is a weekend, the due date is extended to the next business day. In 2017, the deadline was extended by 5 days, now it is no later than the 15th of the next month.

Is it possible to submit SZV-M ahead of schedule? The law does not prohibit waiting for the end of the month to submit a report - for example, for the month of May, you can report on 05/20/2016. But if the company hires another person after this date, then additional information will need to be submitted to the report. We do not recommend submitting SZV-M before the end of the reporting month - if the accountant forgets about the new employee, the PFR will fine the company for failure to provide information.

Penalty for failure to deliver SZV-M

There are several fines for violations of the procedure for filling out and submitting SZV-M. The employer will be fined in case of being late with the calculation or not returning the SZV-M. The fine is 500 rubles. It seems to be a small amount, but this is not for the entire report, but for each employee, information about which the PFR did not receive (part 4 of article 17 of the law of 04/01/1996 No. 27-FZ). If 100 people work for you and the accountant forgot to submit the SZV-M on time, then the fine will be 500 rubles * 100 = 50,000 rubles.

For errors in the calculation of SZV-M, the fine is the same - 500 rubles, and also for each person for whom the accountant provided information with an error. Errors can be in the full name, SNILS or TIN. The first two indicators are mandatory details of the form, even typos in them are fraught with a fine. TIN is not a mandatory element of information, but if you have already indicated it, then do it without errors. If the accountant submitted information about 100 employees, but made a mistake in the information about two: the employee’s last name was wrong, and on the other line he gave the wrong SNILS, then the fine for such an oversight will be 500 rubles * 2 = 1000 rubles.

Disputes are caused by a fine for sending SZV-M not according to the TCS. The FIU has the right to fine for non-compliance with the electronic format only for the delivery of the RSV-1. However, in practice, officials may generally announce that SZV-M has not been handed over - and then they will have to pay a fine as for failure to provide information on each employee.

Sample filling form SZV-M

So that you can clearly understand the rules for filling out the SZV-M form, we have prepared an example of filling out a report and correcting errors. In Fantasia LLC, the staff is represented by the following persons:

In April 2016, Sokolovsky Igor Valentinovich was fired, instead of him on April 29, 2016, Ivashkevich Kristina Georgievna was hired. In addition, the company employs a programmer Ivanov Yaroslav Olegovich, with whom a service agreement was concluded in 2016.

In April 2016, the accountant of Fantasia LLC handed over the SZV-M ahead of schedule - 04/25/2016. However, later the accountant found out that he had mistakenly included the lawyer Alexey Vadimovich Stadnichuk in the calculation, who was fired on 03/31/2016, and in April he only came for a work book and certificates for a new job. In addition, the accountant needs to transfer information about Ivashkevich Kristina Georgievna, since she was hired after the April SZV-M was handed over.

So, on April 25, 2016, the accountant of Fantasia LLC submitted a report with the “initial” form type for April 2016.

Then, on 04/26/2016, the accountant sent to the SZV-M fund with the type of form "cancelling" - only to Alexei Vadimovich Stadnichuk, who in April no longer worked at the enterprise.

And after the May holidays on 05/04/2016, the accountant had to send another SZV-M report with the “complementary” form type - to transfer information about Ivashkevich Kristina Georgievna.

Since the accountant managed to submit the SZV-M for April (05/10/2016), and in all three cases a successful protocol for the transfer of information came from the FIU, Fantasia LLC will not receive a fine.

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).

SZV-M on paper, of course, it can be submitted, like any other report submitted to extra-budgetary funds. When SZV-M is allowed to be submitted on paper and whether the method of submitting the report affects the deadline for its submission, we will consider in our material.

What is the SZV-M report for?

The report in the SZV-M form began to be used by policyholders after the introduction of clause 2.2 of Art. 11 to the law "On individual (personalized) accounting in the system of compulsory pension insurance" dated April 1, 1996 No. 27-FZ. At the same time, organizations and individual entrepreneurs had to deal with the first report when filling out the form for April 2016. The specified document reflects information about employees, in particular, about their full name, TIN and SNILS.

Based on this information, the PFR has the opportunity to control whether the employer has working pensioners. With such information, the fund excludes the possibility of indexing the insurance pension of such persons in accordance with Art. 26.1 of the Law "On insurance pensions" dated December 28, 2013 No. 400-FZ.

What are the possible ways to present the report?

In accordance with paragraph 2 of Art. 8 of Law No. 27-FZ, there are 2 ways to submit a report:

• on paper;
• in electronic form via telecommunication channels.

In this case, the electronic method can be used by all insurers. The use of a paper form depends on the average number of employees.

Who can submit SZV-M on paper?

Delivery of SZV-M on paper can be carried out by organizations and individual entrepreneurs whose average number of employees does not exceed 24 people for the previous reporting period.

It should be noted that the method of submitting the SZV-M on paper does not affect the deadline for submitting the report, since it is the same for any format - before the 10th day of the month following the end of the reporting period (from 2017 - until the 15th day ). For comparison: for RSV-1 and 4-FSS, more than early dates representation paper forms unlike electronic ones.

How to submit SZV-M on paper?

The format of the SZV-M report is provided for by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. Having filled in all its sections (there are only 4 of them), you must:

• sign the report, while decoding the signature and indicating the position of the signatory;
• indicate the date of the report;
• affix a seal.

For the use of seals, see the material.

The employer has the right to personally submit the completed report to the territorial office of the PFR or send it by mail, while compiling an inventory on which the post office employee will mark the date of sending.

Punishment for violation of the method of delivery of SZV-M

Law No. 27-FZ does not provide for liability for non-compliance with the methods of sending a new monthly form. However, in paragraph 2 of Art. 46 of the Law “On Insurance Contributions” dated July 24, 2009 No. 212-FZ, punishment is allocated for violation of the electronic submission method, for example, the RSV-1 report, which, like SZV-M, is a personalized accounting document. By analogy, according to the specified norm, the amount of the fine imputed to the insured who illegally sent the SZV-M report on paper will be 200 rubles.

For the cancellation of RSV-1 from 2017, see the publication.

Results

Form SZV-M— a new report for policyholders, which has just begun to be used in personalized accounting. Its differences from other forms sent to off-budget funds are due to the fact that it does not contain any calculations, and its submission on paper is made at the same time as this report is sent through the TMS.

In 2016, the Pension Fund introduced the SZV-M form, which both companies and entrepreneurs with involved employees are required to submit. Its main goal is to control working pensioners in order to abolish the indexation of their pensions. It is necessary to submit the form every month strictly on time.

Consider SZV-M what it is in more detail. This reporting form was introduced by the Pension Fund of the Russian Federation as the main source containing up-to-date information about people employed in the current month at the enterprise.

The main purpose of the report is to timely inform this body whether retired citizens are working or not, since under the new legislation, indexation of pensions for working pensioners is not allowed.

As soon as they stop their labor activity, indexing resumes. Therefore, the SZV-M report submitted by employers determines the month from which the pension must be recalculated. Now pensioners do not need to apply to the FIU on their own to resume indexation.

Attention! This report also reflects not only working pensioners, but also all other employees of the organization. For them, basic registration data is checked. This form is monthly, it should be drawn up immediately after the end of the reporting period and sent to the FIU.

Who must submit the SZV-M form

New form SZV-M is submitted by all business entities if they had valid labor agreements with employees over the past month. Thus, information on all persons must be included in the report on a monthly basis, and this must be done both with employment contracts and agreements for contract work.

It is allowed not to provide the form to entrepreneurs who carry out activities on their own, and they do not have employment contracts with third parties. Such individual entrepreneurs are not registered with the Pension Fund and the FSS as employers.

Attention! If the organization has not conducted any activity over the past month and has not made any contributions to the funds for its employees, the SZV-M form must still be submitted. However, in this case there is one exception - if the sole founder acts as a director, and an employment contract has not been concluded with him, then such a company is also exempt from submitting the form.

Do I need to submit a termination form?

The law establishes that upon dismissal, an employee must receive a copy of the SZV-M report. He will confirm the fact of the employee’s work and the accrual of a contribution to him, regardless of which contract was signed with him. It is necessary to issue a document in any case, even if the dismissed person worked for only one day.

Form SZV-M, when sent after a month, contains data on all employees of the company. Since they are personal data, when issuing a report to the resigning person, you need to make an extract, i.e. leave him alone. For the disclosure of personal data for the employer, fines are provided.

You need to issue a certificate in your hands on the final day of work. It should be noted that there is no penalty for SZV-M for its non-issuance. According to the Civil Code, an employee can sue the company for compensation for non-pecuniary damage because he did not receive the required documents. However, in practice, no one does this.

Attention! Many do not know for what period it is necessary to issue SZV-M upon dismissal of an employee. The number of certificates handed over should be equal to the number of months that the employee has worked.

After the issuance of documents, a written confirmation of their receipt must be taken from the employee.

Where to report

Companies and individual entrepreneurs must send a report to the FIU at the place of their registration as an employer. This means that firms report according to their location, and entrepreneurs according to their registration.

In addition, the law establishes that individual divisions and branches must submit reports separately from their parent companies. In this situation, they indicate the TIN code of the head unit on the form, and the checkpoint is already their own.

Reporting methods

The sv-m form can be sent to the pension authority in two forms - paper and electronically.

However, not every business entity can choose how to report to him - it all depends on the number of registered persons:

• - this is how all firms and entrepreneurs with more than 25 employees should pass. The report must be signed with a digital electronic signature and submitted to the Pension Fund via the Internet. There is a penalty for the wrong delivery method;
• On paper, either in person or- so you can rent only if the business entity has 24 people or less.

Deadline for submission of the SZV-M form in 2019

The law establishes the deadline for the submission of SZV-M - before the fifteenth day of the month that follows the month of the report.

In addition, by generally accepted rule If the report day falls on a weekend or holiday, the deadline for submitting the document is moved forward to the next business day.

In addition, the law does not prohibit sending a report a month before it ends. However, it must be understood that not a single labor agreement or work contract should be concluded in the remaining days.

Attention! If changes occur, then it will be necessary to send a corrective report, and if this is not done, then fines may be imposed on the business entity for submitting false information. Therefore, it is better to still submit the form at the end of the month.

SZV-M deadlines for 2018 are as follows:

Form and sample form SZV-M in 2019

Sample filling form SZV-M

To fill out the form, you can use special computer programs or online reporting services.

The SZV-M form includes four sections.

Section 1

All information about the subject who sends the form to the authority is recorded here. Here you need to put down the registration number of the company or entrepreneur in the Pension Fund, the full name or full name. according to the constituent documents, assigned TIN and KPP codes (the entrepreneur does not have a KPP code).

Section 2

This section is small - here you need to put down the report period code and the four-digit year number. Both of these fields are mandatory. The period number is the ordinal number of the month in the year. Just in case, below on the form is a hint on this issue.

Section 3

This section contains a column in which you need to determine the type of form.

It can take one of three values:

• ISHD - initial, a report with data is submitted to the PF for the first time;
• DOP - complementary, contains new information that needs to be added to the previously submitted original form. This status must be used if, for example, some employee from the original report needs to correct the data, or add another “forgotten” employee. In the latter case, the sent form should contain information only on it alone.
• OTMN - canceling, such a status must be assigned if it is necessary to remove information on some employee from the original report. The document includes only lines with those employees that need to be canceled.

Section 4

It includes a table with four columns. The first column of the table contains the row number in order. In the second - full full name. worker. The third and fourth are the TIN and SNILS codes of this employee.

The rules for filling provide that if any of these codes is unknown, then the field can be left blank without a strikethrough.

Attention! This table must include all employees with whom the business entity had valid labor agreements in a given month, including those who were hired, fired, on vacation or took sick leave during this period. It is also necessary to record here those who concluded a work contract, from the price of which the business entity charged and sent contributions.

The completed document is signed by the head of the company or personally by the entrepreneur, indicating the position of the person and the date of registration. Also, if there is a seal, it is necessary to put an imprint of it.

Based on the fact that the document does not provide a place for information about the submission of the report by the representative, it can only be submitted personally by the leading person.

Whether to submit zero reporting

Very often, responsible persons have a question - is it necessary to submit a zero form. In fact, the answer to it lies in the concept of form itself. It is submitted if the company or entrepreneur has concluded labor agreements.

IN this case the key word is “concluded”, because even if an individual entrepreneur or company does not operate and does not pay salaries to employees, but they themselves have employees with valid contracts, they do not cease to be insured persons.

On the other hand, if the entrepreneur has no employees at all, and the company has no contracts, including with the director, then they are generally exempted from filing a report.

Attention! Thus, SZV-M cannot be zero at all - either contracts are concluded and the report is filled out, regardless of the payment / non-payment of wages, or there are no contracts and the subject is exempted from issuing a report.

FAQ

Is reporting submitted if the individual entrepreneur does not have employees?

The legislation establishes that this form of reporting is submitted only in relation to employees, or people involved under civil contracts, when contributions must be accrued for payments in respect of them.

Therefore, if an entrepreneur works independently, without involving employees, then he does not need to draw up and submit an SZV-M report, including a zero one. This does not need to be done even if there were employees who terminated their contracts in the previous month.

In the next period, they do not need to be shown in the report, which means that the report itself does not need to be submitted. However, in this case, it is recommended to send a letter to the FIU with appropriate explanations.

Attention! Personally self-employed this species does not issue reports.

Whether to submit a report if the company is being liquidated

The liquidation process of a company takes a long time.

Until all employees are dismissed, the SZV-M report on them must be submitted to the FIU.

In the future, it all depends on who is the liquidator and whether a liquidation commission was created.

The legislation establishes that the owners of a company being closed can attract specialists under civil contracts for the liquidation process who will be involved in this process.

Since accruals and payments of remuneration will be carried out in relation to them, the SZV-M report will need to be submitted until the very moment when an entry is made in the register about the closure of the enterprise. Information is submitted to the liquidator, as well as to each member of the liquidation commission.

Attention! The founders may not involve third-party specialists, but take over the entire process of closing a legal entity. If they do not pay remuneration to themselves during liquidation, which are subject to insurance premiums, then SZV-M does not need to be handed over.

Whether to hand over to new organizations if there is no bank account and no director

The FIU issued letters on this issue with explanations, according to which if the sole founder is a director and he does not pay himself remuneration, the company does not carry out activities, and the bank account has not yet been opened, then you do not need to submit an SZV-M report.

Penalty for failure to submit reports

The law establishes that the completed report must be sent to the regulatory authority within a strictly specified time frame. If it is violated, then the subject will be fined for late delivery of SZV-M.

Currently, it is 500 rubles. for each employee who needed to be included in the report. Since the penalty is based on the number of employees in the month for which the report was not sent, for large firms with large staff, it can be quite significant.

A similar amount of the fine is determined for business entities that submitted a form with incomplete or incorrect information. The amount of punishment in this case will be established based on the number of people for whom information was not handed over or distorted.

Attention! Another type of fine is for those who file a report in the wrong way. Thus, an entity with more than 25 employees must report only electronically. If the form is provided on paper, then a penalty in the amount of 1000 rubles will be imposed.

Less than a month is left until the day when policyholders for the first time will have to submit monthly reports to the FIU.

As you know, since April 2016, all insurers are required to submit monthly information to the territorial bodies of the Pension Fund of the Russian Federation for each individual with whom labor or civil law relations are formalized. Information will have to be submitted in accordance with the SZV-M form, which was approved by the resolution of the PFR board dated February 1, 2016 No. 83p. This report must be submitted for the first time no later than May 10, 2016.

Who must submit the SZV-M form.

A monthly report in the SZV-M form must be submitted by all insurers (organizations and individual entrepreneurs) in relation to the insured persons working for them, including organizations that do not conduct financial and economic activities, in relation to the head. Information must also be reported individuals with which civil law contracts have been concluded, if insurance premiums are paid to the Pension Fund from remuneration under such contracts. This is stated in the new paragraph 2.2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" (hereinafter - Law No. 27-FZ).

Question: Do employment centers need to submit reports on the SZV-M form?

Employment centers provide monthly reports only for their employees with whom they have concluded labor or civil contracts. Reporting is not provided for registered unemployed citizens.

The composition of the form SZV-M.

The SZV-M monthly report form is called "Information about the insured persons". It consists of four sections.

Section 1. Details of the insured

In this section, information about the insured should be indicated: the registration number of the insured in the FIU, short name, TIN and KPP.

Section 2. Reporting period

The reporting period is understood as the month for which the SZV-M form is submitted (paragraph 13, article 1 of Law No. 27-FZ). The values ​​that should be entered in the "reporting period" field are indicated in the explanation for section 2 of the form. For example, when generating a report for April 2016, you need to put "04".

Section 3. Form type (code)

In this section, one of three codes should be noted that indicate the type of form being submitted:

• "iskhd" - initial;
• "dop" - complementary;
• "cancel" - canceling.

The original form is the form that the policyholder submits for the reporting period for the first time. For example, if he submits an initial report for April 2016, then in section 3 you need to put down the code “ref”.

The “add” code should be entered if the insured decided to supplement the information that was previously accepted by the PFR authority. For example, if for some reason the employer did not indicate in the initial report information about the employee who was registered in the reporting period, then it is necessary to supplement the already submitted reports with information about this employee. To do this, you need to fill out the form with the code "add".

As for the “cancel” code, it is entered into the SZV-M form, which is submitted in order to cancel the previously submitted information. For example, a cancellation form must be submitted if the insurer in the original form indicated an employee who was fired before the start of the reporting period.

Section 4. Information about the insured persons

This section is a list of insured persons on whom information is provided. For each employee, you must specify:

• SNILS;

The explanation to section 4 of the SZV-M form states that this section contains information about employees with whom, in the reporting period, employment contracts have been concluded, continue to operate or terminated, as well as civil law contracts (for the performance of work, the provision of services and other types of contracts, from payments on which contributions to the Pension Fund are transferred). The obligation of the insured to provide information on the employee is in no way connected with the fact of transferring any payments to this employee in the reporting period. Therefore, section 4 of the SZV-M form should include data on all employees who had valid employment contracts with the insured in the reporting period. Including, information must be indicated for those employees who did not receive payments (for example, they were on leave without pay or on parental leave). For the same reason in monthly reports SZV-M must enter data on all employees registered under civil law contracts, even if remuneration for them is not paid every month.

The question may arise as to whether it is necessary to submit “blank” monthly statements if the company is not operating? Answer: if all the same the enterprise is not closed, then SZV-M is presented to the head.

Is it possible to submit the SZV-M form before the end of the reporting month, for example, submit a report for April 2016 directly in April (before the May holidays)?

There is no prohibition in the legislation on this matter. There is only a deadline for submitting reports - the 10th day of the month following the reporting one. Therefore, the policyholder has the right to submit the SZV-M form before the end of the current reporting month.

But it should be noted that if the employer submits SZV-M before the end of the reporting month, but in the same month, after submission to FIU report will hire a new employee, then it must be filled out and sent to the FIU by the 10th day of the month following the reporting one supplementing the SZV-M form. If the report is not submitted, it will be a violation.

When submitting the SZV-M form via telecommunication channels, three conditions must be met:

1. the direction of the SZV-M form is carried out as part of the formalized workflow "PFR Information"
2. the document is sent to the "details" transaction, has the "bundleIS" type (it is not allowed to use the type DetailsApplication)
3. in one transaction, it is allowed to send only one XML file containing the SZV-M form.

Responsibility for failure to submit the SZV-M form.

The penalty for failure to submit the SZV-M form within the prescribed period will be 500 rubles. This amount will have to be paid for each employee about whom information is not provided (part 4 of article 17 of Law No. 27-FZ).

Also, a fine of 500 rubles will be punishable by the submission of incomplete and (or) false information in relation to each employee (part 4 of article 17 of Law No. 27-FZ).