Make a call report. SZV-M delivery methods: on paper or through special programs

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, there are earlier deadlines for submitting paper forms, in contrast to 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

The SZV-M form is 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.

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 its website. To provide correct data and avoid penalties, the PFR website also provides for checking SZV-M online for free using the CheckPFR program. This program can be downloaded to your personal computer without concluding any contracts, and you can check all the data before sending it to the Pension Fund. Very convenient: click "Check", and if the program does not reveal any errors, feel free to send. If, as a result of the check, the inscription “Error” or “Warnings” appears, review the information again, you may have missed something or made a typo somewhere. A missing number or letter, an extra space or brackets, Latin letters - all these are errors due to which the program may report that the report was incorrectly filled out.

Hello dear entrepreneurs. Today we will talk about a new type of reporting for all employers, provided to the Pension Fund since 2018. This is the SZV-STAZH report for 2017. The deadline for passing the SZV-STAZH for the first time in 2018 is determined by legislators before March 1. You will submit reports with data on the length of service of employees generated for 2017.

SZV-experience report: what is it and who delivers it

This report was developed by pensioners back in January 2017, but so far the report has not been submitted to the FIU with rare exceptions. For example, in 2017 you had to hand over a copy of the SZV-STAZH in your hands upon dismissal of an employee, and send the original to the Pension Fund.

Why did it become necessary to develop an additional type of report? The fact is that starting from 2017, a single calculation of contributions is submitted to the tax office, and the Pension Fund has ceased to receive data on the length of service of your employees. Therefore, a new report has appeared. By the way, the SZV-Experience report is somewhat similar to the monthly SZV-M report, which you are already used to.

Based on the report data, the Pension Fund receives information about pensioners working for you, thus adjusting the indexation of their pensions.

What kind of information does this new SZV-STAZH form contain? If you briefly answer the question posed, this is an addition to the SZV-M form, which contains information about the length of service of a particular employee, as well as accrued (paid) insurance premiums.

Important! The number of insured persons presented in the SZV-STAZH form must fully match the number of persons reflected in the SZV-M reports during 2017.

Who rents SZV-STAZH? This report will be submitted by all companies with employees:

• legal entities, including those with separate subdivisions;
• Sole proprietors, lawyers, notaries.

Individual entrepreneurs, notaries and lawyers who do not have employees are exempted from submitting this form of information about the insurance period to the FIU.

Deadline for SZV-STAZH

For the first time, information on the insurance period of insured persons in the form of SZV-STAZH is submitted at the end of 2017. The reporting deadline is March 1, 2018.

When SZV-STAZH was rented in 2017

In 2017, the SZV-STAZH form was submitted in the following cases:

• For laid-off employees, as we wrote above, other employees were not included in this calculation.
• Your employee has retired due to age.

It was necessary to submit the form to the Pension Fund within three days from the date of receipt of the application from the employee (written in any form) about retirement. For example, an employee notified you of this on August 28 - until the end of August, you were required to submit an SZV-STAGE for him.

Important! If during 2017 you submitted reports for employees retiring with the type of information “assignment of pension”, then at the end of the year you need to duplicate this data, but in the usual form of SZV-STAZH with the type “initial”. Information must be submitted both for a working pensioner and for a dismissed one.

In 2018, all of the above cases will also serve as a reason to submit the SZV-STAGE form ahead of schedule. In the same way, it will be necessary to proceed with the reorganization of the company in the form of merger, by submitting the SZV-STAZH report, without waiting for the end of the calendar year.

Important! It is necessary to submit a report to the FIU within one month after the date of approval of the deed of transfer, but no later than the day when documents are submitted to the tax office for registering a new company.

SZV-STAZH upon liquidation of LLC and IP

When the SZV-STAZH report is submitted within 1 month from the date of approval of the interim balance sheet. With SZV-STAGE, it is submitted to the FIU within the same period, but no later than the date of making changes to the unified state register.

Instructions for filling out the SZV-STAZH report

In the report, you need to reflect the periods of work of your employees with whom you had contracts in the past year:

• Labor contracts.
• Civil law contracts.
• Contracts of the author's order.

In the event that in the reporting period you did not have labor relations with employees, then the “zero” format of the SZV-STAGE report does not need to be submitted, that is, in the absence of work experience, reporting is not submitted. There is simply no need for it, since it will not pass the control procedure anyway. The report must have at least one entry.

If the employment relationship was nevertheless formalized, but there were no payments for them, then the report must be submitted. The absence of payments under contracts does not relieve you of the obligation to submit reports on the length of service of employees.

For the above reason, upon liquidation of the company, SZV-STAZH is surrendered within a month after the date of approval of the interim balance sheet, the "zero" format is also not submitted.

The SZV-STAZH document was approved by the Resolution of the Board of the PRF No. 3-p dated 01/11/2017. The general rules for filling it out are the same as for the formation of other documents. The form can be filled out either by hand using the format below, or using a computer.

• Download the SZV-STAZH form in Excel format

When filling out the SZV-STAGE by hand, do not forget to follow the mandatory filling procedure:

• Data is entered in dark ink, red or green cannot be used.
• If you make a mistake, you will have to fill out the sheet again.
• It is forbidden to make corrections in the form, as well as to use a proofreader.
• When entering data into the form, use only capital letters.

How to fill out the SZV-STAGE form

As an example of filling out the form, we will take an individual entrepreneur who owns a small design bureau and has employees in his staff. Performing sequential actions, we enter the necessary data.

Section No. 1 "Information about the insured":

1. In the field "reg. number in the FIU ”we write the individual IP number assigned by pensioners.
2. Next, we enter - 12 characters, leave the checkpoint field empty. If you fill out a form with the organization's data, then your TIN is 10 characters, and in the KPP field enter the number assigned by the tax authorities, depending on the place of business - at the place of registration or as a separate subdivision.
3. In the next field we enter the full surname, name, patronymic of the entrepreneur. Organizations enter their short name, for example, Pobeda LLC.
4. Next, we deal with the upper left field - "type of information". A field is selected specifying the purpose of submitting the SZV-STAGE form:

• The original version will mean that this report is submitted to the FIU for the first time.
• A supplementary version is selected if changes or additional data have been made to the report.
• Version - Appointment of a pension. In this case, the SZV-STAGE will reflect information for the appointment of a pension.

We proceed to section No. 2 "Reporting period":

Everything is simple here. We put down the year for which we submit the report. In our case, this is 2017.

The next to be filled out is section No. 3 “Information on the period of work of insured persons”:

• The data is entered in a tabular form, for each specific employee, indicating the full name and SNILS number.
• In the "Period of work" field, data on the length of service of the employee during the reporting year are written. If the employee has worked for a whole year, then, accordingly, we put in the cells the first and last day of the calendar year - 01/01/2017; 12/31/2017. In other cases, for example, upon dismissal, we record the specific time the employee worked.
• If the same employee was hired twice in the reporting year - quit, then re-employed, then the second period of work is entered under the first. The full name in this case is not re-registered.
• If your employee is about to retire, the expected date is entered in the fields.
• In column 11 we enter the word CONTRACT, meaning labor relations with a specific employee under a work contract. If all employees have worked for a calendar year under an employment contract, then we do not fill in this field, leave it empty. In the event that the work performed under the work contract is not paid, then in column 10 you need to put down the value - NEOPLDOG. For employees with whom only employment contracts are concluded, we do not make additional transcripts in column 10. We leave this field empty.

Important! Once again, we draw your attention to the fact that when filling out the form, we use only CAPITAL letters.

• Above, we examined an example of filling out column 11 if an employee worked for a whole year without ever being on sick leave, on maternity leave, on parental leave up to 1.5 years, and also on additional leave.
• If you need to enter additional information in column 11, then follow section 2 of the “Procedure for filling out the SZV-STAGE form”, approved by the Pension Fund of the Russian Federation on January 11, 2017 No. 3p. Here are just the most basic ones:

"VNETRUD"- the period of stay on the sick leave;

"CHILDREN"– an employee on leave to care for a child from 0 to 1.5 years;

"DLCHILDREN"- the period of being on "maternity leave" with children from one and a half to three;

"DLOTPUSK"— annual or additionally paid leave;

"NEOPL"- unpaid periods. For example, downtime due to the fault of an employee, administrative leave.

"QUALIF"- a period of advanced training for an employee, with a break from production.

In the example of filling out the SZV-STAZH form, we showed how to reflect the insurance periods for employees who are on annual paid leave, on sick leave, and also on maternity leave.

• When filling out columns 8 and 9 - “Territorial and special working conditions”, we put down special codes, guided by the above Procedure for filling out the form. If you do not have documentary evidence of special working conditions, then do not fill in columns 9, 12, 13!
• If an employee was fired on December 31, then how should this be reflected in the SVZ-WORKSHOP report? In this case, in column 14 of the SZV-STAZH form, we put down the X sign.

Section No. 4 "Information on accrued and paid insurance premiums."

The section is filled out only when you submit a report with the sign "Assignment of pension", as you indicated in section 1. It is intended for entering data on employees retiring. In this section, you need to answer the two questions posed by filling in the appropriate boxes.

Section No. 5 “Information on the payment of pensions. contributions under early contracts of non-state pension insurance”.

The section is intended for entering information on an employee who is retiring. A breakdown of the periods of accrual and payment of contributions is given.

We have analyzed the most important points on how to fill out the SZV-STAGE report for 2017.

Download a sample of filling out the report SZV-STAZH

Below is an example of filling out this form:

• Download the completed sample of the SZV-STAZH form

How to fill out the EFA-1 Form

Important! Simultaneously with the SZV-STAZH report, we hand over inventory EFA-1 A that summarizes all the data in the main document.

• Download the EFA-1 form

Consider the order of filling out the form:

• The upper fields of the inventory are similar to the SZV-STAZH - the data of the reg. numbers, name of the Insured.
• The description can have three options. The corresponding value is put down in the desired cell:

1. Initial.
2. Corrective.
3. Cancellation.

• Section 1 is filled in in the same order as we entered the data in section 1 of the main report.
• Section 2 has some peculiarity. It has two fields. In the first one, we put O, and in the field denoting the year, we write down the period for which we submit the report. In our case, 2017.
• In section 3, we put down the number of employees on whom information is submitted in the form of SZV-STAGE.
• In section 4, data is entered only if SZV reports - ISH or CORR are submitted, marked - SPECIAL.
• Section 5 is for employees eligible for early retirement benefits.

Download the completed sample EFA-1

• Download sample EFA-1

IMPORTANT! Do not forget to sign, put down the date of delivery, seal (if any), both the main report and the inventory.

How to fill out the SZV-STAGE upon dismissal of an employee, issuance of a certificate

With him, you need to issue an extract from the SZV-STAZH report. The original is sent to the pension fund, and the report will contain only the data of the dismissed employee, no others need to be entered into it. What else you need to consider when filling out the form:

• The report will be of type "Original". The reporting period is equal to the year of dismissal.
• In the column "Period of work" we will enter the date of the beginning and end of the employee's work in the year of dismissal. If it has been working since the beginning of the year, then the initial period will be - 01/01/2017, the final one - the moment the employee leaves.
• Let's repeat again. If the employee leaves on December 31 of the reporting year, then in column 14 the sign - "X" is affixed.
• Sections 4 and 5 do not need to be completed in this case.

Where and how is the SZV-STAZH report provided

The SZV-STAZH form is submitted to the Pension Fund branch:

• Legal entities: at the location of the company.
• Separate companies: according to their location.
• IP: at the place of residence.

There are two options for submitting a report:

1. On paper. Thus, only those entrepreneurs who have no more than 25 employees in their staff submit the SZV-STAZH report. The completed report form is printed in two copies, an inventory of EFA-1 is made, data on employees are transferred to a memory card. On your copy of the report, the FIU officer makes a mark of acceptance and copies the information from the USB flash drive.
2. Electronic format. Thus, entrepreneurs whose staff exceeds twenty-five people submit a report. The report is signed with an EDS and sent to the FIU using a special. data carrier.

Six mandatory documents for dismissed employees

On the last working day of the dismissed employee, be sure to give him the following documents:

1. Help SZV-STAZH.
2. Help SZV-M.
3. Information on the amount of earnings in the form of the Ministry of Labor dated April 30, 2013 No. 182n (as amended on January 9, 2017).
4. Extract from the "Calculation of insurance premiums", section 3.
5. Labor book.

Always remember that violating the procedure for issuing mandatory documents to an employee, you may be subject to unnecessary penalties.

In which program is the SZV-STAZH report made?

You can also fill out reports using special programs. We will focus on two of them:

How to fill out the SZV-STAGE report in 1C version 8.3:

• In the "Salary" menu, select the "Insurance Reporting" tab.
• Click the "Generate" icon and select the form we need for the report.
• Choose the date of completion and the reporting year.
• Specify the type of information to be presented.
• In the "Employees" tab, enter the necessary data.

How to fill out the SZV-STAGE report in PU6:

• In the PU6 program, click on the SZV-STAGE icon, fill in the information about the insured, the reporting year, and the type of information.
• Next, we sequentially enter the necessary data, following our detailed Instructions for generating the SZV-STAZH report.

Download the PU6 program to fill out the SZV-STAZH.

Penalty for failure to submit the SZV-STAZH report

• Violation of the reporting deadlines will result in a fine of 500 rubles. for each employee.
• If the report was submitted on time, but not all employees were included in it, penalties will also amount to 500 rubles. for each missed worker.
• If the report reveals false information, errors on the insured, but the report was submitted on time, the fine will still not be avoided. It will be 500 rubles. for each "erroneous" employee.
• For late reporting, company executives can be fined 300-500 rubles.
• Violation of the reporting format entails a fine of 1000 rubles. (when the report is submitted in paper form instead of the established electronic format).

And the most severe fine awaits a legal entity in the amount of 50 thousand rubles if:

• On the day of dismissal, the employee was not given a copy of the SZV-STAZH form.
• The report was not sent to the Pension Fund for registration of the employee's pension.

Conclusion

We hope that we have familiarized you in detail with the reporting of SZV-STAZH and now it will be much easier for you to generate it. We repeat that the new type of reporting has an annual format and is presented at the end of the calendar year. The deadline for submitting the SZV-STAZH report is until 01.03 of the next year after the reporting one, and the data in it are entered in the table.

And the last thing - who should pass the SZV-Experience: accounting or personnel? This point is not legally defined. Everything should be at the discretion of the head and spelled out in the job descriptions of employees. If you have already assigned a certain employee responsible for the delivery of the SZV-M, then it is more expedient to make the formation of this report his responsibility. After all, the data of these two reports are inextricably linked, intertwined and complement each other. And any inconsistencies in the reports can lead to penalties.

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

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

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

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

Composition of the form SZV-M

The SZV-M report consists of four main sections:

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

Individual entrepreneurs

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

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

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

Every month they submit information about their workers in the form of SZV-M to the regional funds of the PFR.

In some situations, it is necessary to make certain adjustments to this form. A description of such examples and the procedure for issuing a canceling SZV-M are given below in the article.

What is the canceling form SZV-M

Concept and purpose

The canceling form SZV-M is a document in which the employer confirms the cancellation of information submitted to the FIU in the past about insured persons - about their employees. This form is similar to the one that. Only when filling it out in the "Form Type" section (3) put a mark - "cancel".

As a result, the canceling form SZV-M is the same SZV-M, but with the mark "cancel".

• A canceling SZV-M is issued when inaccuracies or errors are found in the information about the accepted new employee, and also when there is no information at all. However, this does not always have to be done.
• In particular, in the case when the company has already compiled and sent a report to the FIU, and a new employee was hired at the end of the month. In such a situation, the employer does not indicate information about the employee in the report, so there is no need to cancel the original SZV-M.
• Also, it is not necessary to issue a SZV-M report on a new one. In such a situation, you can hand over to the FIU.
• If an incorrect TIN is indicated in the company’s report, then 2 forms must be submitted to the FIU: canceling and supplementing SZV-M.
• In the canceling form of the document, the employer indicates the erroneously entered TIN, and in the supplementary form - the correct information about the company. These forms must be submitted at the same time.
• The supplementary form is also used when the incorrect SNILS of the worker was indicated in the submitted report.

Which employees apply

The canceling form SZV-M is drawn up for such employees:

• workers,, but the accounting department still compiled a report on them;
• employees who changed their last name, and as a result they were included in the reporting twice.

In such a situation, the employer submits to the FIU a canceling form SZV-M marked "cancel". includes only an extra worker in it, you do not need to specify everyone in this document. Otherwise, the specified form will also invalidate the correct information.

This can happen if the accounting officer sent a report and the Pension Fund sent a positive protocol. Then it turned out that A. S. Skorokhodov, a worker, was in uniform, but he was fired last month, in June. In such a situation, the accountant sends a canceling SZV-M report to the fund (see the example below).

How to fill it out

Instruction

Instead of the standard sections 1–4 of the SZV-M form, the employer fills in the items that are located in the main menu of the canceling form: “Title Page” and “Employees”.

Title page

• In the “Reporting period” paragraph, they write the month for which the FIU provides information about the worker, and the calendar year.
• In the “Form type” item, write the type of form of the report being compiled. The SZV-M report can be of 3 types - initial, supplementing or canceling.

• In the event that the employer enters additional information into the reports previously submitted to the FIU, then he writes such a type of document SZV-M - “supplementary”. At the same time, in this report form, the employer includes only those workers who were not in the original report.
• When canceling the information previously indicated in the SZV-M report, fills in the "cancelling" form of the document. In this document, the policyholder indicates those individuals whom he accidentally included in the original form.

In the section "Direction of delivery" indicate the regional body of the PFR to which the report is submitted.

In the field "Company name" write the details of the employer:

• TIN and ;
• registration number in the FIU.

Employees

This section indicates information about employees - insured individuals. The insured persons are individuals with whom the employer (insured) has entered into an employment or civil legal contract, copyright or under a license.

When filling out the section on workers, the director of the company clicks on the "Add employee" button and in a new window for each employee enters the following information:

• SNILS;

Attention! The section of the canceling SZV-M on employees is filled out even if the employer did not accrue a salary to the worker in the reporting month. The main thing is that the contract itself is valid for at least 1 day in the reporting month.

An example of filling out a canceling SZV-M for 1 person is presented below.

Cancellation SZV-M for 1 person (sample filling)

How to submit a cancellation document

The canceling form is submitted if the FIU provided information about an employee who did not need to be indicated in the report. At the same time, the canceling report does not indicate all those workers for whom reliable information was originally transmitted.

• Otherwise, the FIU removes information about all employees of the company from the database. As a result, the Pension Fund does not have any information on the employees of the insured company for the reporting month.
• Also, the employer in the canceling report SZV-M must not forget to put on the mark "cancelled".
• Regarding the worker with whom the company has entered into a civil legal contract, it is also indicated in the canceling form SZV-M. After all, if a new employee does not perform work under the contract, and the money is not paid to him, then he should not be in the report. As a result, the employer indicates the above-mentioned worker in the month when he will render his services and he will be paid money for the work.

Timing

Will this report be cancelled?

In 2016, the PFR reduced the list of those who must send the SZV-M report to the PFR. As a result, company executives are required to submit SZV-M:

• for all workers who work under an employment contract, regardless of the accrual of wages in the reporting month;
• on performers under civil law contracts. This rule is valid only if in the reporting month they were paid money, and insurance premiums were accrued for this amount.

• If the company does not have workers who work under an employment contract or a GPC agreement, then the SZV-M form is not handed over.
• It is not necessary to submit an SZV-M report every month in relation to the head - the only founder with whom an employment contract was not concluded, but only on condition that the company is not engaged in any activity.

A lot of useful information about submitting such a report, including in the form of a canceling form, is provided in the video below: