Rules for filling out svm in a year. Sample of filling in the SZV-M form

How to fill out the SZV-M report for September 2018 taking into account the new requirements? Is it really necessary to use a new form report SZV-M starting October 1, 2018? What is the due date for the September report? What has changed when generating the report? Is it true that now they will be fined for the delivery of supplementary SZV-M? We will give a sample filling and answer questions.

Why submit a report

Since 2016, the indexation of insurance pensions has been “frozen” for working pensioners. At the same time, after the termination of the pensioner's labor activity, all missed indexations should be taken into account when recalculating payments (Article 26.1 of the Law of December 28, 2013 No. 400-ФЗ “On Insurance Pensions”).

Therefore, since 2016, the monthly form SZV-M was introduced. All employers are required to provide it in accordance with paragraph 2.2 of Art. 11 of the Law of 01.04.1996 No. 27-FZ “On Individual (Personalized) Accounting in the Pension Insurance System”.

SZV-M deadline for September 2018

Recall that the procedure for submitting the form depends on the number of insured persons (clause 2, article 8 of Law No. 27-FZ). If their number is small (less than 25), then it is allowed to submit a report on paper. If the form includes data on 25 or more persons, it must be sent only in electronic form.

New form SZV-M

Has the new SZV-M report form been approved from September 2018 data? No, there was nothing of the sort. Compile information for September according to form SZV-M, approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p.

Information about the insured in the report for September 2018

The preparation of the report begins with entering information about the insured and the form itself:

Registration number in the FIU

It is assigned to each legal entity or individual entrepreneur upon registration with the fund and must be present on all reports sent to the FIU. This is a 12-digit digital code, the correctness of which can be checked, for example, on the website of the Federal Tax Service of the Russian Federation.

Brief name of the insured

For a legal entity, it is taken from the constituent documents. In the absence of an "official" short name, the full name should be indicated.

For an individual, the full name is entered in this field. If the entrepreneur reports, then before the F.I.O. indicate the abbreviation "IP". If an employer-individual who is not an individual entrepreneur (for example, a lawyer or a notary) reports, then nothing but a full name should be written in this line.

TIN and KPP

They are taken from the certificate issued by the Federal Tax Service of the Russian Federation. For a legal entity, a 10-digit TIN and a 9-digit KPP (registration reason code) are used. For individuals, the TIN will be 12 digits, and the KPP does not apply.

Reporting period

The month (in two digits) and the year (in four digits) are specified. For September 2018, “09” and “2018” are entered in this line.

Form type

One of the letter codes is entered in the field - depending on the version of the submitted report:

"out" - if the form is submitted for the first time;
"additional" - if the report includes information that supplements previously sent information;
"cancel" - if the purpose of the submitted form is to cancel the previously submitted incorrect data.

Information about the insured persons

Include in the report all individuals with whom in the past month (in this case- in September 2018) there were contracts related to the payment of remuneration to individuals. We are talking not only about employment contracts, but also about civil law, copyright, licensing, etc.

The data is presented in the form of a table consisting of 4 columns:

serial number. The order in which the insured persons are included in the report does not matter. It can be alphabetical, chronological (as contracts are concluded) or generally arbitrary.
FULL NAME. the insured person. We present it in the nominative case. Middle name is indicated if available.

individual insurance number in the pension insurance system. We introduce on the basis of the certificate of SNILS.

TIN of an individual. This requisite, unlike the previous ones, is not strictly mandatory and may not be entered if the employer does not have this information.

Further, information about the person signing the report is indicated and his personal signature is affixed. For a legal entity, this is the head or the person performing his duties (in the latter case, indicate the details of the document confirming the authority of the responsible person). An entrepreneur or other individual employer signs the report personally. At the same time, the line “Name of the position of the head” indicates the status of an individual - an entrepreneur, a notary, a lawyer, etc.

What to look for when generating a report for September 2018

Let's explain a number of points that usually cause difficulties for employers:

In SZV-M for September 2018, include only those persons whose payments are subject to pension insurance. If, for example, an organization concludes a contract for the sale or lease of property with an individual, then it is not necessary to enter the data of this person in the SZV-M.
The design of the form is based precisely on the agreements in force in September 2018. The presence of payments on them in the same period does not matter. It also does not matter how many days during September the contract was valid. Even we are talking only about one day, anyway, the employee should be included in the report. But if in the reporting period there were only payments, and the contract has already ceased to operate, then it is not necessary to include the payee in SZV-M.
If employees are absent from their workplaces for any reason (long business trip, vacation, decree), but contracts with them are valid in September, information about such persons should also be entered in the form.
The zero form SZV-M is not handed over. If an individual (individual entrepreneur, lawyer, notary) does not have employees and does not conclude civil law contracts with other individuals, then he has no obligation to provide this report.
A more interesting situation develops if the legal entity consists of one employee who is both a director and a founder. What to do in this case - we will consider further.

Report on one founding director: to hand over or not?

This situation is not so rare. In this case, the organization usually does not conduct activities and, naturally, the owner does not see the need to pay wages to himself.

Rostrud and the PFR previously had completely different positions on this matter. The pension authority has always insisted that the director is still an insured person and should be included in the report. At the same time, the presence or absence of payments in his favor does not matter (letter of the Pension Fund of the Russian Federation of 05/06/2016 N 08-22 / 6356).

Rostrud, in turn, previously indicated that the sole founder of the company can conduct management activities without concluding an agreement (letter dated 06.03.2013 N 177-6-1). But it is precisely the presence of a valid employment (or similar) contract that is decisive when the insured person is included in the SZV-M report.

However, in 2018, the Ministry of Labor changed its position and, in a letter dated March 16, 2018 No. 17-4 / 10 / V-1846, nevertheless agreed with the opinion expressed by the PFR. Officials, in particular, point out that even in the absence of a formalized contract, labor relations arise when the employee is actually admitted to work (Article 16 of the Labor Code of the Russian Federation).

Companies consisting of one founder-director are required to submit SZV-M for September 2018.

Possible fines

For violations of the procedure for generating a report or the deadlines for its submission, a fine of 500 rubles may be imposed on the insured. for each insured person (Article 17 of Law No. 27-FZ). Thus, large companies with a large staffing may, in the presence of violations, suffer very significant financial losses.

Changes since October 1, 2018

From October 1, the Instruction on personalized accounting is applied in a new edition (approved by order of the Ministry of Labor dated December 21, 2016 No. 766n). From October 1, it is no longer enough to send the SZV-M report to the fund, the PFR must also accept them. The changes were made by Order of the Ministry of Labor of Russia dated June 14, 2018 No. 385n.

Also, from October 1, 2018, fines for supplementary SZV-M reports were officially legalized after the deadline for submitting the initial data. Cm. " ".

On October 1, 2018, amendments to the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons came into force, approved. Order of the Ministry of Labor of December 21, 2016 No. 766n. The main innovation is that policyholders must wait for a receipt-notification of the receipt of the report. That is, when submitting SZV-M, it is not enough to submit the document on time and with correct data, you also need to receive confirmation from the program that the report was accepted.

Also, the instructions have now clarified the rules for submitting corrected data. In particular, it is explained that the company will not be punished if it corrects the errors identified by the Pension Fund of the Russian Federation within 5 days. But at the same time, information can be entered into the program only about those who are listed in the notice of the Foundation.

If the policyholder himself discovers an inaccuracy, he can submit a clarifying report, but only in relation to those persons whose information was previously accepted by the Pension Fund. Any supplementary forms that indicate previously forgotten employees are considered a violation. For this, a fine of 500 rubles is provided for each person whose information was not provided in a timely manner, emphasizes in Letter No. 19-19/5602 dated March 28, 2018.

However, according to the Supreme Court of the Russian Federation, if a company forgot to mention an employee with a contract, then such a self-identified error should not be punished. So the fine issued by the Pension Fund of the Russian Federation for filing the SZV-M supplementary form can still be challenged in court.

Who and where should submit the SZV-M form

In accordance with the Decree of the Board of the Pension Fund of the Russian Federation of February 1, 2016 No. 83, all employers are required to provide reports on all employees, including part-time workers and persons dismissed during the reporting period. It also includes information about employees with whom there are employment contracts, but who are on vacation: at their own expense, annual, parental leave. In other words, it is necessary to send information about persons whose labor relations are confirmed by labor contracts or civil law contracts.

Also, the SZV-M report must be provided by organizations with a single employee represented by the founder, who does not receive payments under any agreement or with whom no agreement has been concluded. According to officials, “non-contractual” leaders are also insured persons in the pension system, so they need to be reported.

The completed report is submitted to the PFR office at the place of registration of the insured.

Composition of the form SZV-M

The form includes 4 sections:

details of the insured;
reporting period;
form type (code);
information about insured persons.

The first one indicates the name of the organization, TIN, KPP and registration number in the Pension Fund.

In the "Reporting period" section, indicate the month for which the report is provided.

In the third section, the type of form to be filled out is noted. If the form for the reporting period is filled out for the first time, then it is marked as the original one. If you are submitting an additional report, choose the type of "additional". If the previously sent report contained inaccuracies, a document with the “cancelling” type is submitted.

The fourth section is a table in which, opposite the full name. citizens who have contracts indicate their TIN (optional) and SNILS.

A sample of the completed form SZV-M

SZV-M delivery methods: on paper or through special programs

If the state has less than 25 employees with contracts, the employer can submit a report in writing or electronically, that is, on paper or through special programs. If the number of insured persons exceeds 25, then information is submitted only “in the form of an electronic document signed with an enhanced qualified electronic signature in the manner established by the Pension Fund of the Russian Federation” (clause 2, article 8 of the Federal Law of 01.04.1996 No. 27). At the same time, it is possible to fill out SZV-M on the PFR website online.

How to submit SZV-M through the PFR website online

Many are interested in how to hand over SZV-M to the Pension Fund for free via the Internet. Some companies offer to install paid programs. But it is advisable to use such programs if you submit a set of reports to various government agencies for the same period. If we are talking only about personalized accounting, then it is recommended to fill out the SZV-M online for free on the PFR 2019 website. This can be done in the insured's personal account. But in order to register it, you will need an electronic digital signature or a personal appeal to the FIU for a registration card.

An easier way offered by the Pension Fund is to download one of the special programs on his 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.

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 a fine will be imposed on the subject for the late delivery of the 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.

Form SZV-M contains information about insured persons, this form of personalized accounting is submitted to the FIU by almost all employers. You have to submit it every month. We will describe in detail how to fill it out and submit it correctly in the article.

Who must submit the form

Report on SZV-M All insurers must. The insurers are organizations and entrepreneurs that attract employees for employment contracts or conclude with individuals civil law contracts, the remuneration for which is subject to insurance premiums. Persons who have worked for a short time, as well as those who have not received any accruals in the reporting period, are included in the form.

It happens that there are no employees in the organization and GPC agreements have not been concluded with any of the individuals. Do I need to report in the SZV-M form in this case? It should be noted that a legal entity cannot exist without a director who is also an employee. Therefore, all organizations submit this form.

It is also necessary to report if the functions of the director are performed by the only founder, with whom an agreement has not been concluded. But only on condition that the organization conducts activities, and the head receives a salary.

The only situation when the organization may not submit SZV-M- if she does not conduct activities, does not have employees, no contract has been concluded with the director, and he does not receive wages (PFR letter dated July 27, 2016 No. LCH-08-19 / 10581).

The following types of business entities if they do not have employees do not submit the SZV-M form:

individual entrepreneurs;
arbitration managers;
notaries and lawyers in private practice;
peasant farms.

Who is not included in the SZV-M

Insurers who are required to submit the form include all insured persons.

But, there are categories of workers for whom employers do not pay insurance premiums, since compulsory pension insurance does not apply to them. Such persons are not considered insured and not included in SZV-M. In particular, these are:

military personnel, employees of the Ministry of Internal Affairs and the FSB (with the exception of civilians);
foreign persons and stateless persons temporarily staying in the Russian Federation, as well as working remotely.

Submission deadlines

The reporting period for the SZV-M form is month. Deadline - 15th day of the month following the reporting. By general rule If this date falls on a weekend, the last day of the deadline is moved to the next business day. The deadlines for submitting the form in 2018 are presented in the following table.

Table 1. Deadlines for submitting the SZV-M form in 2018

Reporting period (2018)	Submission deadline
January	February 15, 2018
February	March 15, 2018
March	April 16, 2018 (rescheduled from the weekend)
April	May 15, 2018
May	June 15, 2018
June	July 16, 2018 (rescheduled)
July	August 15, 2018
August	September 17, 2018 (rescheduled)
September	October 15, 2018
October	November 15, 2018
november	December 17, 2018 (rescheduled)
December	January 15, 2019

Is it possible to submit the form in advance, that is, before the end of the month? Legislation there is no prohibition on such an order of delivery. But this can only be done if you are sure that no new employees will appear in the organization before the end of the month. Otherwise, it turns out that the FIU was filed incomplete information.

Where to submit the form

The form is submitted to the territorial body of the Pension Fund, in which the insured is registered.

If the organization has separate divisions who have settlement accounts and make payments to individuals, they must submit SZV-M on their own. At the same time, the TIN of the parent organization and the checkpoint of a separate subdivision are indicated in the form.

Submission form - on paper or electronically. If an organization submits an SZV-M in respect of 25 or more insured persons, then she must send it in electronic form to the TCS. All other policyholders can choose the form of submission themselves.