Deadline for submitting a report to the pension fund. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)

The need to make changes was due to facilitating the process of business reorganization. The changes made the legal successor of the enterprise responsible for providing documentation. Information is provided first of all to the Pension Fund, and only after that for reorganization.

Another factor that determined the implementation of the changes was the refusal to index pensions for working pensioners. Monthly reporting will help quickly identify such citizens. Thus, the state deprives pensioners of payments if their salary exceeds the permissible level.

Answering the question about what changes have been made to the Pension Fund submission process in 2016, it is worth noting that the system of liability for evading the provision of information on contributions has changed. For providing incomplete information there is a fine of 500 rubles.

Report form and methods of submission

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

The document must include the following information:

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

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

• Personal visit

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

To submit a report electronically, an entrepreneur will need to enter into an agreement with the Pension Fund and obtain an electronic signature.

• Sending by mail

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

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

Submission of zero documentation

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

When you need help

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

The reporting scheme for employees has not changed.

What an entrepreneur needs to know

Which changes to the Pension Fund in 2016 – we’ll look at it in more detail below. An individual entrepreneur must regularly submit a report on employees registered with the Pension Fund. This form of reporting allows you to control the level of income of retired persons.

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

Amount of contributions to the Pension Fund in 2016

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

• 22% – transfer without distribution to the Pension Fund.
• 2.9% – Social Insurance Fund assets.
• 5.1% – contribution for the Federal Compulsory Medical Insurance Fund.

The 22% tariff is set until the employee’s contributions reach a certain amount. After reaching the indicator, their size decreases to 10%. In addition, individual companies have the right to use reduced tariffs.

Mitigation of liability

A special bill is being developed that provides for mitigation of liability for errors during verification or untimely provision of information. Providing false data also remains a violation, but liability for it is excluded.

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

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

Natalya Belyantseva, head of the Department for organizing personalized accounting of the pension rights of insured persons of the Pension Fund of the Russian Federation, told how to avoid problems when preparing new reports.

Ways to submit reports to the Pension Fund from April 1, 2016

— It is unclear from the new resolution how to submit monthly contribution reports - on paper or electronically. What should you focus on?

— On the Law on Individual Accounting (Clause 2 of Article 8 of the Federal Law of April 1, 1996 No. 27-FZ. — Editor’s note). If a company submits information on the SZV-M form for 25 people or more, then it must be submitted electronically. Let’s say there are fewer employees, including those working under a civil contract. In this case, imagine SZV-M information possible on paper. The fine for submitting a paper report instead of an electronic one is the same as in the case of RSV-1 - 200 rubles.

— To submit electronic reports to the Pension Fund from April 1, 2016, do you need to enter into an agreement with a telecom operator or can you send information for free through the policyholder’s personal account on the Pension Fund’s website?

— You won’t be able to do it without a telecom operator. Through your personal account you can now go through a reconciliation, issue a payment for contributions, and check the report for errors. But you cannot send a report to the Pension Fund.

Reporting to the Pension Fund from April 1, 2016 without employee TIN

— At the beginning of the year, accountants became seriously worried when inspectors began to refuse to accept 2-NDFL certificates without employee tax identification numbers. Will there be similar news from the Pension Fund of Russia? TIN is one of the SZV-M details, but not all employees have it.

— No, there will be no problems with the TIN. This number should be included in the monthly report only if the employee provided information about it to the company. If not, then the column can be left empty. This follows from the SZV-M form itself.

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

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

Fines for reporting to the Pension Fund from April 1, 2016, error correction

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

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

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

— There will be a fine of 500 rubles for each such employee if the company fails to submit information about him on time.

— If you submitted information and then found errors in it, what should you do?

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

If we list all the reports to the Pension Fund in 2016, there won’t be many of them:

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

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

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

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

Pension Fund of the Russian Federation: reporting - 2017

Starting from 2017, general reporting to the Pension Fund by contributions You won't have to give it up anymore. After all, the Federal Tax Service (Law dated July 3, 2016 N 243-FZ) will control the calculation of insurance premiums and their payment. The form on which information on contributions will need to be submitted has not yet been approved. But it won't be RSV-1. Already for the first quarter of 2017, you will not need to submit a new report to the Pension Fund. It will need to be submitted to the Federal Tax Service (Letter of the Federal Tax Service of Russia dated July 19, 2016 N BS-4-11/12929@).

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

Until May 10 inclusive, all companies must submit a new report to the Pension Fund for the first time - form SZV-M. It was approved by the Board of the Pension Fund of Russia by resolution dated 01.02.2016 No. 83p

07.04.2016

Who must submit new reports to the Pension Fund from April 1, 2016

Submit to Pension Fund form SZV-M is required by all companies in which employees work under employment and civil law contracts. Exceptions to the GPC agreement, payments under which are not subject to pension contributions.

Let us remind you that contributions to the Pension Fund are subject to remuneration under civil law contracts:

• to perform work (provide services);
• author's order;
• on the alienation of the exclusive right to works of science, literature, and art;
• publishing licensing agreements;
• licensing agreements granting the right to use works of science, literature, and art.

Companies must submit form SZV-M to the same branch of the Pension Fund of the Russian Federation where they submit quarterly reports in form RSV-1. This can be done both on paper and electronically. However, if a company will submit information for 25 or more employees, then it can submit the SZV-M form only via the Internet. Otherwise, a fine of 200 rubles may be imposed for non-compliance with the method of presentation.

How often do you need to submit new reports to the Pension Fund from April 1, 2016?

Form SZV-M must be submitted to the Pension Fund every month no later than the 10th day after the reporting month. If the due date falls on a weekend, the report should be submitted on the next working day (clause 2.2 of Article 11 of Law No. 27-FZ). If this deadline is missed, the Pension Fund of Russia will assess a fine of 500 rubles for each person (Article 17 of Law No. 27-FZ).

Composition of new reporting to the Pension Fund from April 1, 2016

The monthly reporting form to the Pension Fund consists of four sections. However, legislators have not approved any instructions for filling them out. Since explanations for filling out individual fields are given in the SZV-M form itself. Let's take a closer look at how to fill out a new report to the Pension Fund from 04/01/2016.

Section 1 of the new reporting to the Pension Fund

In section 1, companies indicate their details such as short name, TIN, KPP and registration number in the Pension Fund.

Section 2 of new reporting to the Pension Fund

In section 2, the company must indicate the reporting month for which the SZV-M is being submitted. The code for each month is indicated in the SZV-M form itself. For example, in the report for April, you need to enter 04 in the provided column, for May - 05, June - 06, etc.

Section 3 of the SZV-M form

In section 3 you should indicate which form is being submitted using a special letter code:

• original - code “source”;
• complementary - code “extra”;
• canceling - code “cancel”.

Initially, SZV-M is supplied with the code “original”. If the company forgot to include any employees in the report, then SZV-M is submitted with the code “additional”. It contains information only for those employees who were mistakenly not included in the initial report.

If the original SZV-M contained inaccurate information, then a new report should be submitted to the Pension Fund of the Russian Federation with the code “cancelled”. True, it is not clear which employees should be included in the information - only those with errors, or all of them. There are no official clarifications from the Pension Fund on this issue. But most likely, you will need to provide information for all employees, as happens in case of errors in section 6.3 of the RSV-1 form.

Section 4 of the new report to the Pension Fund

In section 4 of the SZV-M form, you need to indicate information about the employees for whom individual information is submitted.

Select category 1. Business law (229) 1.1. Instructions for starting a business (26) 1.2. Opening an individual entrepreneur (26) 1.3. Changes in the Unified State Register of Individual Entrepreneurs (4) 1.4. Closing an individual entrepreneur (5) 1.5. LLC (39) 1.5.1. Opening an LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of business activities (11) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll calculation (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability benefit (11) 1.8.4. General accounting issues (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (14) 10. Online cash registers (9) 2. Entrepreneurship and taxes (395) 2.1. General tax issues (25) 2.10. Tax on professional income (3) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (34) 2.4.1. VAT (17) 2.4.2. Personal income tax (6) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (58) 2.7.1. Extra-budgetary funds (9) 2.8. Reporting (82) 2.9. Tax benefits (71) 3. Useful programs and services (39) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (11) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. PERSONNEL (100) 5.1. Vacation (7) 5.10 Salary (5) 5.2. Maternity benefits (1) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (21) 5.6. Local acts and personnel documents (8) 5.7. Occupational safety (8) 5.8. Hiring (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (80) 8.1. Primary documents (35) 8.2. Declarations (24) 8.3. Powers of attorney (5) 8.4. Application forms (11) 8.5. Decisions and protocols (2) 8.6. LLC charters (3) 9. Miscellaneous (24) 9.1. NEWS (4) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal disputes (4)