The SZV-STAZH form was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. Cm. " ". Who should submit the SZV-STAZH form to the Pension Fund of Russia units? Should individual entrepreneurs take SZV-STAZH? What is the due date for the new report? Is a new report required when employees retire? We will answer these and other questions, and also provide a sample of filling out the SZV-STAZH form.

Who and where should submit the SZV-STAZH form

SZV-STAZH is an annual report that at the end of the year is required to be submitted to the Pension Fund of Russia units. Based on this reporting, PFR units will receive information about periods of work, as well as insurance premiums accrued and paid for these periods.

The following are required to submit information in the form SZV-STAZH to the territorial divisions of the Pension Fund:

• organizations and their separate divisions;
• individual entrepreneurs, lawyers, notaries, private detectives.

The listed persons must report to the Pension Fund of the Russian Federation as part of the SZV-STAZH form for all their employees who perform work under an employment or civil law contract (Article 1, paragraph 1, Article 8, Article 15 of the Federal Law of 01.04.1996 No. 27 -FZ). It is worth noting that the SZV-STAZH form must be submitted for all individuals who are in an employment relationship with the insured or with whom civil contracts have been concluded. This follows from paragraph 1.5 of the Filling Procedure, approved. By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p.

We believe it would be advisable to further consider some of the features that policyholders may encounter when deciding whether to submit new personalized reporting in the SZV-STAZH form.

If there were no payments in the reporting period

If an employment or civil law contract was concluded with a “physicist”, but there were no payments for them in the reporting period, then the SZV-STAZH form at the end of the year still needs to be generated and submitted. The fact of the presence (absence) of payments is not decisive in relation to this reporting.

If the founding CEO does not receive payments

The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to the norms of labor law, as an employee who has entered into labor relations with an employer - a legal entity on the basis of an employment contract (Part 1 of Article 273, Article 274 of the Labor Code of the Russian Federation ). In this regard, we do not rule out that the SZV-STAZH form at the end of the reporting period (that is, the year) will need to be generated for the general director, the sole founder. Moreover, even if an employment contract has not been concluded with him and he does not receive any payments from his own organization. After all, a report on the SZV-STAZH form must be filled out for all persons who are in an employment relationship with the insured (clause 1.5 of the Filling Out Procedure, approved by Resolution of the Pension Fund of the Russian Federation Board of January 11, 2017 No. 3p). However, so far there has been no official clarification on this matter. Therefore, we will not make statements on this matter.

If self-employed citizens are not employers

Individual entrepreneurs, lawyers and notaries who pay pension contributions only “for themselves” do not have to submit information on the SZV-STAZH form for themselves. After all, they have entered into neither labor nor civil law relations with any insured. They must report on their own experience.

Where to submit the report

A new report on the experience is submitted to the territorial bodies of the Pension Fund. Tax inspectors will not accept it, despite the fact that since 2017 they have been monitoring the accrual and payment of insurance premiums. The length of service of individuals remained “under the supervision” of the Pension Fund and its territorial bodies.

Deadline for submitting the annual work experience report

The deadline for submitting a new work experience report is no later than March 1 of the year following the reporting year. This is provided for in Article 11 of Federal Law No. 27-FZ dated 01.04.1996. Therefore, for the first time, you need to report to the Pension Fund authorities on the new SZV-STAZH form for 2017 no later than March 1, 2018.

When is SZV-STAZH handed over early?

The SZV-STAZH report may need to be submitted to the Pension Fund authorities ahead of schedule - without waiting for the end of the reporting year. This must be done if an employee (contractor) contacts the policyholder (organization or individual entrepreneur) with an application stating that he plans to retire in the near future. In this case, the policyholder is obliged to send the SZV-STAZH report to the territorial division of the Pension Fund of the Russian Federation within three calendar days from the date of the insured person’s application. This is provided for in paragraph 2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ. However, even in this case, the SZV-STAZH form for such a person will also need to be submitted as annual reporting - no later than March 1.

SZV-STAZH form: how to fill out

The form of the annual report on experience is called “Information on the insurance experience of insured persons.” This form is Appendix No. 1 to the Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. You can download the report form for the SZV-STAZH form in Excel format in our “” section.

Section 1 “Information about the policyholder”

In this section, indicate the registration number in the Pension Fund, TIN and KPP of the organization or individual entrepreneur, as well as a short name.

Please note that paragraph 2.1.4<Порядка заполнения>, approved Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017, stipulates that in the “Name (short)” field, the short name of the organization (legal entity) must be indicated. But what should individual entrepreneurs do? Is it necessary to enter the “Last Name, First Name and Patronymic” of the businessman in this field? The Filling Procedure says nothing about this. However, the format required for submitting the SZV-STAZH report stipulates that this field should not be left blank. Therefore, apparently, individual entrepreneurs should indicate their last name, first name and patronymic in this field. Perhaps some official explanations from the Pension Fund of Russia will soon appear on this matter.

Also in this section of the SZV-STAZH form, you need to mark with an “X” the type of information being submitted:

• “initial” – when information is submitted for the first time;
• “supplementary” – if the original data contained errors that did not allow the data to be distributed among the personal accounts of the insured persons;
• “appointment of pension” - if the insured person, in order to assign an insurance pension, needs to take into account the data of the reporting period (year), for which the SZV-STAZH form has not yet been submitted.

Thus, in general, the section “Information about the policyholder” of the initial SZV-STAZH report, which must be submitted for 2017, may look like this:

Section 2 “Reporting period”

In this section you need to show the year for which reporting information is presented. Accordingly, when submitting the annual report for the first time in 2018, “2017” should be marked in this field.

If, for example, in 2017 an employee contacts you and informs you that he is retiring, then in the “Reporting period” field also show “2017”, since it is the data from the beginning of this year that the fund requires to assign and calculate the insurance pension.

General filling rules

When filling out the report, adhere to certain rules that are enshrined in<Порядке заполнения формы СЗВ-СТАЖ>, approved By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. So, for example:

• Please indicate your full name in the nominative case;
• indicate the data in columns 6 and 7 “Operation period” within the reporting period. That is, if you submit a report for 2017, then the dates should only be within 2017 (from 01/01/2017 to 12/31/2017);
• For forms with the “Pension assignment” type, fill out the “Period of work” column on the date of expected retirement. The employee must indicate this date in the application when contacting the employer.

Special codes

The periods of work of insured persons in the SZV-STAZH form will need to be accompanied by various explanatory codes. Let us recall that a similar approach was used earlier when filling out section 6 of the calculation of insurance premiums in the RSV-1 form. However, the form of this calculation will no longer apply from 2017.

Here are a few examples of the “experience” coding of section 11 of the new personalized report SZV-STAZH:

Some codes for column 11 of section 3 of the SZV-STAZH form
Code	Application
“AGREEMENT”, “NEOPLDOG”, “NEOPLAUT”.	These codes indicate the period of work of the insured person under a civil contract. If payment under the agreement was made during the reporting period, then the code “AGREEMENT” is indicated. If there is no payment in the reporting period, then the code “NEOLDOG” or “NEOLPAVT” is indicated.
"CHILDREN"	Parental leave.
"NEOPL"	Vacation without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (preclusion from work) and other unpaid periods.
"QUALIF"	Advanced training with a break from production.
"UCHOTVUSK"	Additional holidays for those who combine work and study
"SDKROV"	Days of blood donation and leave in connection with this
"DLCHILDREN"	Otpksk for child care from 1.5 to 3 years
"DOPVIKH"	Additional days off for persons caring for disabled children.
"CHILDREN"	If parental leave until the age of 3 is granted to grandparents, other relatives or guardians

Fill in the codes for territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAZH form based on the Parameter Classifier used when filling out information for maintaining individual (personalized) records. This Classifier is designed as an appendix to<Порядку заполнения формы СЗВ-СТАЖ>, approved By Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p. Next you can:

• SZV-STAZH form in Excel format;
• Classifier of parameters used when filling out information for maintaining individual (personalized) accounting.

Sections 4 and 5. Information on accrued (paid) insurance premiums

Section 4 “Information on accrued (paid) insurance contributions for compulsory pension insurance” and section 5 “Information on paid pension contributions in accordance with pension agreements for early non-state pension provision” are filled out only in the form with the “Pension Assignment” type. In the “original” form of the experience report, leave the columns of these sections blank.

As for filling out, in section 4, mark with an “X” whether insurance pension contributions have been accrued and paid for the periods of work noted in section 3 of the form. In section 5, an “X” also needs to answer questions about whether pension contributions have been paid in accordance with pension agreements for early non-state pension provision (if such agreements have been concluded). If yes, then you need to indicate the period of such payment.

Zero report: is it necessary to submit?

Even if there are no employees, it is simply impossible to pass the “zero” SZV-STAGE. The thing is. that the format of the SZV-STAZH report, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p, provides for at least one completed line in the list of insured persons. It is impossible to submit a report without a single entry in section 3 “Information about the periods of work of the insured person.” Therefore, be sure to fill out information for at least the only founder who receives a salary and acts as the head of the company.

How to submit the SZV-STAZH report

The SZV-STAZH form can be submitted to the territorial division of the Pension Fund of Russia in electronic form or “on paper”. However, if the number of employees whose data is included in the SZV-STAZH report is 25 or more people, you are required to submit the form electronically. This follows from paragraph 3 of paragraph 2 of Article 8 of the Federal Law of 04/01/1996 No. 27-FZ. The information format required for submitting the SZV-STAZH report in electronic form was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. Download the form presentation format " ".

Until 2017, reporting to insurance funds was provided on the DAM-one form on a quarterly basis. Form RSV-1 was mandatory for legal entities and individuals who created jobs for other citizens. Since 2018, accounting for insurance premiums has been transferred to the jurisdiction of the tax authorities. At the same time, reporting forms have also changed. Is it necessary to provide RSV-one in 2018? Let's figure it out.

What is it

The described reporting was sent to two funds:

• Pension (PFR);
• for compulsory health insurance (MHIF).

Attention: the forms have been replaced since the beginning of 2018. Now information is submitted to the Pension Fund on new forms:

• SZV-M;
• SZV - EXPERIENCE.

Who should fill out

Employers are required to provide reporting on the SZV-one form, which include:

1. legal entities that have entered into agreements with other people:
   • labor agreements;
   • civil contracts;
2. self-employed citizens creating jobs.

Attention: if earnings are calculated and paid from which the insurance premium is calculated, then the form must be submitted.

About deadlines

According to the methodology in force until 2018, calculations were provided quarterly until:

• before the 15th day of the month following the reporting period, on paper;

Its frequency is as follows:

• for 1 quarter;
• for half a year;
• in 9 months;
• per year.

Attention: if the date falls on a holiday or day off, the deadline is postponed to the next working day.

Is it available in 2018?

Due to the fact that this reporting includes an annual frequency, it is necessary to submit it for the last time in 2018:

• until February 15 on paper;
• until the 20th - in electronic form.

In what form should it be provided?

The law requires filing DAM-one in two options:

1. On paper you need to prepare two copies:
   • one remains in the fund;
   • the second is marked with receipt;
2. The electronic version has the following features:
   • mandatory for organizations employing more than 25 people;
   • must be certified by an electronic digital signature.

Important: if the number of employees of an enterprise exceeds 25 people, then it is allowed not to submit a calculation on paper.

Where to submit

1. Enterprises and organizations are required to send the described calculation to the Pension Fund branch at their location:
   • branches and separate divisions with their own accounting department are sent to the appropriate department.
2. Individual entrepreneurs are guided by the address indicated in the registration documents.

Methods of transfer to funds

Organizations with a small number of employees and individual entrepreneurs can provide reporting:

• personally;
• through a representative (power of attorney required);
• by post with a description of the attachment.

The electronic version, mandatory for enterprises with a large staff, is sent via the Internet or on a flash drive. It must be certified with a digital signature.

Attention: issuing an electronic signature of the manager takes one or two business days. The cost of work varies between 6,500 - 7,500 rubles.

Filling rules

The methodology for entering this into the DAM-one was approved by Resolution of the Pension Fund of the Russian Federation Board No. 2P dated January 16, 2014. In addition, changes and additions were made to it. When filling out reports, you must strictly follow these guidelines.

The reporting consists of six sections. In each, you must enter the appropriate data, focusing on the name of the cells.

Important: the information entered into the form is coded. It is necessary to study the instructions for filling out so as not to make mistakes. Download for viewing and printing:

General requirements for entering data

When filling out the form, you should follow the general rules. They are:

1. Each page must contain a registration number. It is placed at the top of the page.
2. Only one indicator can be entered in a cell.
3. The columns for which there are no indicators are filled in with dashes. The exception is the sixth section. There are no dashes in it.
4. Not allowed:
   • corrections;
   • errors;
   • adjustments.
5. Each sheet must be signed. The date is placed next to it.
6. The seal impression (if any) is placed on the title page. It says "M.P"

Important: the title page must indicate the reporting type and period code.

Filling Features

The RSV form one contains information about:

• personal data of each worker;
• insurance premium made for him in:
  • MHIF;
• recalculation of payments (section 4);
• adjustment of amounts taking into account special rates (section 2.4).

Attention: corrective information is submitted only on forms that are valid at the time of reporting.

Reporting in the form described is collected from sections, some of which are not filled out by individual groups of payers. The following pages are required:

• title;
• sections:
  • 2.5.1;

1. Parts 2.2, 2.3 and 2.4 are intended for payers applying additional rates.
2. If an enterprise uses reduced rates in accordance with Law No. 212, then Part 3 must be completed.
3. Enterprises that employ students are required to complete the fifth section.
4. Corrective information is included in parts 2.5.2 and 4.

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Latest changes in filling rules

The changes affected the procedure for entering data into the updated form in 2016. They are:

1. Organizations are required to provide updated data before mandatory reporting (after the first day of the fourth month following the reporting month). In this case, parts 2.5 and 6 are not included in the additional form.
2. If there is an overpayment, then the values ​​of lines 150, 100, 140 and 130 are checked:
   • the indicator from column 5 of line 150 must be equal to the sum of the values ​​in columns 3 and 4 (of the same line).
3. The use of codes has been clarified:
   • “CHILDREN” means that a person is on parental leave for one and a half years;
   • if the child is already 1.5 years old, but not three years old, then the code “DLCHILDREN” is entered;
   • "CHILDREN" is used to refer to parental leave granted to:
     • guardian;
     • grandmother or grandfather;
     • another relative (not a parent).
   • “NEOPL” is used to identify periods of leave without pay or forced downtime due to the fault of the worker;
   • the period of advanced training is coded with the sign “QUALIFICATION”;
   • if a citizen is involved in the performance of state or public duties, then “SOCIETY” is indicated;
   • donor days are shown as "SDKROV";
   • standstill associated with suspension from work is coded with the sign “SUSPENDED”.

What to do if no activity was carried out

Enterprises and entrepreneurs that have not accrued earnings are still required to submit the form to the Pension Fund. In this case, the title and the first two sections are filled out. Failure to submit a zero report is equivalent to a violation of the deadline for its submission.

Attention: along with the zero form, you must provide an explanatory note describing the reasons for not transferring funds to the funds

Punishment for violation

Government agencies strictly approach the control of deadlines and information in the described calculation. If violations are detected, a fine is imposed:

• 1000 rubles for violation of deadlines for payment of due amounts;
• if the money is not transferred, the amount of penalties depends on the amount of non-payment:
  • 5% of contributions due for mandatory transfer for the last quarter;
  • at least one thousand rubles;
• guilty officials (managers and chief accountants) are separately fined in the amount of 300 to 500 rubles (Article 1.33 of the Code of Administrative Offenses of the Russian Federation).

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Watch the video about new reporting forms in 2018

On the same topic

In 2018, the list of reports to the Pension Fund was expanded. Each reporting form has its own submission deadlines. And for violation of established deadlines, the organization will pay substantial fines. Read in the article what reports to submit to the Pension Fund in 2018, what deadlines are set for submitting reports. You can download the memo and use it to extend the delivery time and avoid sanctions.

Companies and entrepreneurs submit reports to the Pension Fund if they hire workers. Even if it is one employee, reports must still be submitted to the Pension Fund. Let’s figure out what deadlines for submitting reports to the Pension Fund are set in 2018.

What reports should be submitted to the Pension Fund in 2018?

In 2018, employers submit monthly, quarterly and one-time reports to the Pension Fund.

• employers submit a report using the SZV-M form. Compared to 2017, the report form has not changed. And the deadline for sending in 2018 has been changed. Now it must be sent to the Pension Fund no later than the 15th day of the month following the reporting month (clause 2.2 of Article 11 of Law No. 27-FZ).

SZV-M can be compiled in one of 2 options:

• If the organization employs up to 24 people, then the report can be compiled on paper. You can submit such a report in one of the following ways:
  • Bring it to the Pension Fund in person,
  • Send by mail,
• If the number of personnel is 25 people or more, the Pension Fund will accept the report only through electronic channels.

• Using the DSV-3 form, employers who pay additional insurance premiums report to the Pension Fund in accordance with Law No. 56-FZ of April 30, 2008. The deadline for submitting this report is no later than 20 days after the end of the reporting quarter.

Starting from 2018, all employers submit new annual reports to the Pension Fund of the Russian Federation using the SZV-STAZH form. Policyholders submit the report by March 1 of the year following the reporting year. Thus, the report for 2017 is sent to the Pension Fund by March 1, 2018.

SZV-STAZH is submitted to the Pension Fund in 2 more cases:

The employer not only submits the SZV-STAZH form to the Pension Fund of Russia, but also issues it to the employee:

• Upon dismissal,
• At the employee’s request - within 5 days after the employee’s request (Clause 4, Article 11 of Law No. 27-FZ).

The rules for compiling SZV-STAZH are the same as SZV-M:

• If the number of personnel is up to 24 people, the report can be submitted on paper,
• With a workforce of 25 or more people – via electronic channels.

There is a group of reports to the Pension Fund of the Russian Federation, which are submitted not by all employers, but only by those who have a need:

Report	Form	When to take it
Questionnaire of the insured person		If you hire an employee who does not have SNILS
Application for exchange of insurance certificate		If the employee’s personal data has changed, for example, last name, first name or patronymic
Application for issuance of a duplicate insurance certificate		If the employee has lost or damaged the insurance certificate (SNILS)
Information about work experience until 2002		At the request of the Pension Fund

These forms can be submitted in paper or electronic form. Both the employer and the employee can apply to the Pension Fund with the ADV-1 questionnaire and the ADV-2 and ADV-3 applications.

Let's now see what timeframes to send reports to the pension fund in 2018.

Reports to the Pension Fund in 2018: deadlines for submission

So, there are 2 mandatory reports left for employers to the Pension Fund:

The remaining reports are not submitted by all employers, but only by those who have such an obligation.

Insureds send the SZV-M form to the Pension Fund of the Russian Federation every month before the 15th day of the month following the reporting month. If the deadline for sending falls on a weekend or non-working holiday, the deadline is postponed to the next business day.

In 2018 there will be 4 such transfers:

• April 15 – Sunday, you can report for March until April 16,
• July 15 – Sunday, you can report for June until July 16,
• September 15 – Saturday, you can report for August until September 17,
• December 15 is Saturday, you can report for November until December 17.

Taking into account postponements in 2018, submit SZV-M within the following deadlines:

Reporting month 2018	Last day for submission in 2018
September

SZV-STAZH is submitted once a year before March 1 of the year following the reporting year. For this report, the transfer rule also applies, but in both 2018 and 2019 the deadline falls on a working day:

SZV-STAZH	Recipient	Deadline for sending and issuing
Annual report 2017
Annual report 2018
When an employee retires		Within 3 days after the employee’s request
Upon dismissal of an employee	Worker	Last day of work
At the employee's request	Worker	within 5 days after the employee’s request
Upon liquidation of a company		30 days after approval of the liquidation balance sheet, but no later than the date of transfer of liquidation documents to the Federal Tax Service

If your organization transfers additional insurance premiums, send the DSV-3 report within the following deadlines:

Download and keep in a visible place a memo on the deadlines for submitting reports to the pension fund in 2018:

Fines for late submission of reports to the Pension Fund in 2018

Sending reports to the Pension Fund in violation of the established deadlines threatens the company and its manager with a fine.

For failure to submit a report or being late, a fine of 500 rubles will be charged. for each employee indicated in the reporting (Article 17 24-FZ). Please note that the calculation does not take into account the number of days of delay, but the number of staff. For example, if you are late in sending a SZV-M, which contains 15 people, the fine will be 7,500 rubles. (15*500 rub.).

If an organization sends a paper report indicating 25 employees or more, the fine will be 1,000 rubles. (Article 17 24-FZ).

For failure to issue SZV-STAZH to a dismissed employee, the organization will pay a fine of 30,000 rubles. up to 50,000 rubles, and its leader - from 1,000 to 5,000 rubles (clause 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Russian pension legislation is not perfect. That is why it is constantly undergoing changes. In order to improve it, from January 1, 2020, adjustments were made to the procedure for submitting reports on insurance contributions to the tax authorities and the Pension Fund.

To date, only three types of reporting have been preserved. The new unified quarterly report form, which represents the calculation of pension contributions, which should be prepared for the first quarter in the first quarter of 2020, has canceled a number of previously submitted documents. This form is sent only to the Federal Tax Service.

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Despite the fact that accounting and payment of insurance premiums for employees now lies on the shoulders of the Russian Tax Service, the Pension Fund will continue to control. Based on this, reports to the Pension Fund in 2020 are only two forms: SZV-STAZH and SZV-M. Each of them has its own characteristics.

Changes in the new year

In 2020, from January 1, the procedure for calculating contributions to the Pension Fund of the Russian Federation has changed. The changes also affected the procedure for paying accrued amounts. Law No. 212-FZ, adopted in 2009, has undergone adjustments. In addition, another chapter of the Tax Code – Chapter 34 – was put into effect.

According to this legislation, now all quarterly reporting must be provided in a single form. It must be submitted within thirty days after the end of the reporting period.

There are currently two more reports due. This is a single form of personalized accounting, which is approved instead of many reports, such as RV-3 and RSV-2, and is submitted once a year. It is calculated taking into account the length of service of employees. The second document is the one on which reporting began in April 2020.

The deadline for providing SZV-M is until the 15th of the next month. The combined personalized form for 2020 must be submitted by March 1, 2020. It is necessary to send documents not only to the Pension Fund, but also to the Tax Inspectorate located at the place of registration of the company.

What’s new in submitting the calculation of pension contributions in 2020

As the new legislation indicates, the calculation of insurance premiums using the new form from January 1, 2020 is provided quarterly to the Federal Tax Service of the Russian Federation. There is no need to submit it to the Pension Fund. This form replaces the calculation using the RSV-1 form.

This includes calculation of contributions directly to the pension fund and to the Social Insurance Fund, with the exception of payments “for injuries”, which remain under the control of the Federal Social Insurance Fund.

Since the new form combines a number of old reports, calculations are carried out in it according to the same categories: contributions for pension, medical and social insurance are calculated separately. Contributions related to maternity are also included in this form.

Payments that have been or will be made from the Federal budget must be deciphered.

Failure to submit a payment on time will result in a fine of 5% of the amount of accrued contributions. The minimum fine is 1000 rubles, the maximum is 30% of the assessed contributions. If incorrect information is provided, i.e. the tax base for calculating contributions is underestimated, the fine will be 20% of the under-assessed amount, but not more than 40 thousand rubles.

Features of submitting reports to the Pension Fund in 2020

A single calculation according to which the company will pay contributions to the Pension Fund is submitted to the tax authorities quarterly. For the first time it must be submitted by April 30. This must be a calculation made for the 1st quarter of the current year 2020. The form is uniform and approved by the Federal Tax Service of Russia. There is also reporting submitted to the territorial bodies of the Pension Fund. However, these are only two forms.

Information about the insured persons

All enterprises are required to submit a monthly report on insured persons SZV-M to the Pension Fund and the Tax Inspectorate. This can be done electronically using an enhanced qualified signature if the information is submitted for 25 or more people. If the number of people indicated in the report is less, then it is submitted in paper form. The report is submitted by public and private firms and individual entrepreneurs.

Absolutely all employees must be listed on the form, even if:

• was concluded with the employee on the last day of the month;
• no payments to individuals were made in the reporting month;
• the company does not actually conduct any business activities;
• individuals performed one-time work under a contract, not an employment contract, their remuneration has not yet been paid and contributions to the Pension Fund have not been accrued.

The form of the paper report has not changed, but the electronic format has undergone changes. From January 1, 2020, only the new form can be used to submit a report electronically.

The founder of the company may not be included in the report if he does not receive wages from it. If the organization has no employees, but only a single founder, then there is no need to submit a zero report.

The procedure for providing reporting to company employees has also changed. Now a copy of the SZV-M report is provided only in the event of a request from an employee or upon his dismissal.

Personalized accounting: new form SZV-Experience

Personalized accounting is also carried out using the new SZV-Experience form, which is provided once a year. Therefore, it must be completed for the first time in 2020. This must be done before March 1, 2020.

A report is submitted, just like SZV-M, for absolutely all employees of the company, regardless of the type of contract concluded with them. These can be both full-time and freelance employees.

The form includes:

• personal information of employees;
• the date of their hiring and dismissal;
• amounts of pension contributions;
• the total period of work included in the length of service;
• features that affect the length of service, for example, working in the Far North.

All information regarding personalized accounting remains under the control of the Pension Fund. The composition of reporting for this type of accounting now consists of only two documents: SZV-M and SZV-Stazh. The electronic form of the SZV-M report and the deadline for its submission have undergone changes. It has been extended by 5 days. The form of the annual work experience report has also changed, since it combines as many as four documents,

The fines associated with violating delivery deadlines have also changed. Now, if the deadline is missed, the document is not submitted at all, or is submitted with incorrect information, the fine can range from 300 to 500 rubles. For violation of electronic reporting, the fine will be 1000 rubles.

If, after delivery, there is a need to make clarifications in the single annual report regarding the RSV-1, then this can be done at any time using the old RSV-1 form. You only need to submit the document to the Pension Fund. He, in turn, will transmit new information to the Tax Inspectorate.

For separate units

Changes in reporting on insurance contributions to the Pension Fund in 2020 also affected separate divisions. Until 2020, Law No. 212-FZ was in force, according to which those branches of companies that had their own bank account independently calculated wages to employees and compiled their own separate balance sheet and had to provide reporting at the actual address of location.

Since 2020, this Law has lost force and now separate divisions, branches, are not required to have their own account and submit their own balance sheet, however, they can still pay salaries to employees themselves. It follows from this that they can also accrue contributions to the Pension Fund. And, accordingly, provide reporting to the territorial bodies of the Pension Fund on the calculations and accruals made.

In addition, branches that were created only after January 1, 2020 are required to provide the Federal Tax Service with information about the actual payment to staff for work done, i.e. information about payment of wages. This must be done within 30 days after the actual payment is made.

Thus, for separate divisions, the same reports to the Pension Fund of Russia in 2020 are relevant as for the main company: a quarterly report to the Federal Tax Service, monthly SZV-M and annual SZV-Stazh. The branch is required to submit these reports independently. Requirements for reports, rules for filling out and deadlines for submitting them remain unchanged.

Where to send and due dates for the first quarter

From January 1, 2020, private and public enterprises, as well as individual entrepreneurs, will have to submit three reports to the tax authorities and the Pension Fund. It is necessary to clearly understand which one should be sent where.

For compulsory pension insurance. Employers are required to provide the territorial division of the Pension Fund with reports on insurance contributions for compulsory pension insurance and personalized accounting information for each of their employees.

Over the past few years, the procedure for submitting reports to the Pension Fund has undergone some changes. This is also due to changes in the pension system: recently in our country there are two types of independent pensions- and, which were previously parts of the labor force.

In 2016, a new reporting form was introduced, which can be submitted both on paper and in.

How to report to the Pension Fund for employees?

Everyone who pays hired citizens a salary or other type of remuneration for the work done is accountable for their employees. This also applies to individual entrepreneurs who have at least one employee. To report to the Pension Fund of the Russian Federation, employers must be registered in the OPS system.

Citizens registered as individual entrepreneurs who work “for themselves” do not provide this information.

There are several types of specially designed forms of documents that employers submit to the Russian Pension Fund. This must also be done within a certain time frame.

In what form should reports be provided?

Since 2014, the employer must submit reports for each of its employees according to unified reporting form. In comparison with the provision of reports to the Pension Fund before 2014, a single form has its advantages:

• the volume of reporting information is reduced;
• Inconsistencies between the data on insurance premiums provided by the policyholder and the data on .

The unified reporting form contains all information on the payment of insurance premiums since 2014, with the insurance and funded parts of pensions don't stand out. Payment of contributions and arrears for them for the period from 2010 to 2013 are also available in this form.

In section two, a new subsection of the form has appeared, number four. It indicates data on the payment of insurance premiums at additional rates, which depend on the results of the implementation.

This assessment has been carried out since 2014 once every five years. Until this period, the results of workplace certification are taken into account.

Also, the uniform form does not indicate the amount of contributions paid in individual information.

New monthly reporting form from 2019

Last year, the State Duma of the Russian Federation adopted Federal Law No. 385 of December 29, 2015, which came into force on January 1, 2016. In accordance with it, certain provisions of legislative acts are suspended and certain changes are made.

On April 1, 2016, Article 2 of Law No. 385-FZ came into force, which introduced amendments to Federal Law No. 27 of 04/01/1996. According to this article, the reporting periods for which payers must submit reports to the Pension Fund of Russia are a month, first quarter, half a year, nine months and a calendar year.

Thus, from 04/01/2016, the following applies to policyholders: new monthly reporting form to the Pension Fund. In accordance with it, all employers are required to submit reports for each month on each of their employees, including persons with whom a civil law agreement has been concluded. That is, in addition to officially employed working citizens, the list should include workers undergoing a probationary period, on maternity leave, part-time workers, and so on. It is also necessary to note those citizens who quit or were fired, but worked for some time during the reporting month.

This new reporting should contain the following: information about the insured person:

• (insurance number of the individual insurance account);
• Full name (full);
• TIN (if available).

Procedure for submitting reports

All employers, namely organizations and individual entrepreneurs, who have at least one employee working under an employment or civil law contract, must submit to the Pension Fund of the Russian Federation in due time insurance premium reports, which employers pay for their employees. Special forms have been developed for this.

• Quarterly reporting on insurance contributions to the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund is submitted in the form RSV-1.
• (lawyers, notaries, individual entrepreneurs without employees, and others) are exempt from reporting. But the heads of peasant and farm enterprises are an exception; they are required to report to the Pension Fund of Russia in the form RSV-2.
• Monthly reporting is prepared for each employee in the SZV-M form.

All reporting forms are publicly available on the official website of the Pension Fund and are free.

Data must be transferred before the deadlines established by law, otherwise policyholders will be subject to penalties.

Deadlines for submitting reports to the Pension Fund

Everyone who has a job is required to submit unified reports to the territorial bodies of the Russian Pension Fund on a quarterly basis throughout the year. It is necessary to do this no later than the 15th the second calendar month following the reporting period, if reporting is provided in paper form.

If reporting occurs in the form, then this must be done no later than the 20th the second calendar month following the reporting period. Moreover, if the number of employees is more than 25 people, then the electronic document must be certified with an electronic digital signature.

Since in our country there are weekends and non-working holidays provided for by the legislation of the Russian Federation, the last day of the deadline may fall on this date. In this case, the last day of the term is considered next working day which follows a weekend or non-working holiday.

So in 2018 the last reporting dates in paper form are:

• February 15;
• May 15;
• August 15;
• November 15.

Submit reports in electronic form in 2018 should be no later than:

• February 20;
• May 20;
• August 22;
• November 21st.

Information on the new form, which has been in effect since April 2016, must be submitted monthly, no later than the 10th of the next month.

Hairdresser Elizaveta Konstantinovna Zinovieva has recently become an individual entrepreneur. She rents a small area in a shopping and entertainment center, where there is special equipment necessary for providing hairdressing services. Due to the large number of clients, IP Zinovieva hired five people as hairdressers at the end of March. But at the end of April, due to personal circumstances, one employee resigned of his own free will without work.

Since Elizaveta Konstantinovna has concluded an employment or civil contract with all her employees, she is obliged to report to the Pension Fund of the Russian Federation:

• quarterly according to the RSV-1 form;
• monthly according to the SZV-M form.

In the report, she must indicate the personal data of all employees, including those who work part-time, that is, four people. But since one employee worked for a month and quit at the end of April, he should also be indicated in the list of the SZV-M form for April. In other words, in the monthly reports that Zinoviev’s individual entrepreneur will submit to the Pension Fund for April, 5 people should be indicated.

Penalty for late provision of data

Article and Federal Law No. 212 of July 24, 2009 provide collection of funds from the payer's accounts in banks in case of non-payment or incomplete payment on time. In this case, funds are withdrawn from the policyholder’s accounts in Russian rubles. But if there are not enough funds in ruble accounts, then monetary units are withdrawn from the payer’s foreign currency accounts. In this case, collection is made in an amount equivalent to the payment amount in Russian rubles, at the Central Bank rate Russian Federation.

If the employer transmits information about the employee later than the 10th, or the information about the insured person is incomplete or unreliable, then financial sanctions in the amount of 500 rubles for each employee.

Thus, the payer may be fined for:

• failure to provide information about employees;
• untimely submission of reports to the Pension Fund;
• information containing an error (typo);
• provision of incomplete data about employees;
• false information.

The decision on collection is transmitted to the payer within six days after the day of its issuance.

Conclusion

All organizations, without exception, and individual entrepreneurs that have both staff and one employee are required to pay monthly at certain rates. In confirmation of this, policyholders report to the Russian Pension Fund by providing reports. It is mandatory to submit to the Pension Fund reporting forms RSV-1, which must be submitted once a quarter, and SZV-M, which must be sent to the Pension Fund from April 2016 every month. In some cases, other forms may be required.

This can be done in paper or electronic form, but always before the deadline. If the data is submitted later or contains an error, employers will be fined.