The SZV-STAZH report is a relatively new format for reporting to the Pension Fund. Employers must submit this form annually. A new form has been approved for reporting for 2018. Let's take a closer look at the procedure for drawing up a report for the Pension Fund; the current sample can be downloaded for free.

The reporting procedure for Russian organizations and individual entrepreneurs who are insurers of their employees in pension, social and medical insurance has changed significantly since 2017. The administration of insurance funds is now handled by the Federal Tax Service of Russia, which accepts a new unified calculation from contribution payers.

However, funds that retained a number of their functions also introduced new reports. In particular, the Pension Fund adopted Resolution No. 3p dated January 11, 2017, which approved four new forms at once. But in 2018, the forms were adjusted. The updates are enshrined in the Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p. Policyholders are required to provide:

• “Information on the insurance experience of insured persons (SZV-STAZH)”;
• “Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (EDV-1)”;
• “Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)”;
• “Information on earnings (remuneration), income, amount of payments and other remuneration, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH).”

Employers will have to submit new forms at the end of 2018. The most basic of them is the SZV-1 form (experience), which we will dwell on in more detail.

SZV-STAZH report: due date

The new SZV-STAZH report partially replaces the personalized sections of the abolished RSV-1 form. All employers must fill out this document for each employee separately, so in essence it is a personalized report.

Pass SZV-STAZH for 2018, due date: 03/01/2019. Therefore, entrepreneurs still have time to familiarize themselves with the form and the procedure for filling it out. The obligation to submit this document is provided for in paragraph 2 of Article 8 of the Federal Law of April 1, 1996 No. 27-FZ. The form, format and procedure for filling out the new form are approved in Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p.

Who rents

The SZV-STAZH form will have to be filled out for all persons with whom the organization or individual entrepreneur has concluded employment contracts or civil contracts, copyright agreements. It is noteworthy that the Pension Fund also expects this reporting for those persons who are insured and officially recognized as unemployed. The employment service will provide data on them.

What information should be included in the new experience report?

It is envisaged that on one page of the form the policyholder will reflect the following information for each insured person:

• surname, first name, patronymic;
• SNILS;
• period of work in the organization;
• working conditions code;
• code of grounds for early retirement.

Each form is filled out by only one employee and certified by the person who filled it out. This can be done either by hand in block letters or using computer technology. The fill color can be any, with the exception of green and red. Traditionally, no corrections or blots are allowed.

The new report can be provided in electronic format, which the Pension Fund also provides in its Resolution.

In order to correctly fill out the report, the employer will need the following information about the insured person:

• information about wages and other income, payments and other remuneration in favor of the employee;
• information on accrued, additionally accrued and withheld insurance premiums;
• information about the citizen’s period of work, including corrective ones.

Important changes for 2019

As we noted above, officials developed and approved a new SVZ-STAZH form. Let's determine what exactly has changed in the structure of the sample reporting document, what to pay close attention to when filling out the form.

So, important changes to the SZV-STAZH form (2019) in part of the form:

1. Props "page" completely excluded from the structure of the reporting sample. Now you no longer need to specify the report page number.
2. Previously, details such as TIN, KPP and policyholder registration number were duplicated in the sample form. Now the inaccuracy has been eliminated, and there is no need to duplicate information about the policyholder.

Changes in terms of drafting rules:

1. Column 8 of the reporting sample is no longer filled in if the code “DETIPRL” is indicated in column 11 of the report. That is, if leave to care for a child under three years of age was granted to a grandmother, grandfather, or other close relative or even a guardian.
2. The circle of persons for whom a reporting sample must be prepared by the Pension Fund of Russia has been expanded. Additions have been made to clause 1.5 of the Filling Rules. Thus, the number of persons for whom the form should be filled out includes heads of organizations who are the only founders and (or) participants. Let us remember that this situation previously provoked quite a large number of disputes.
3. The procedure for filling out a report by the Employment Center in relation to unemployed citizens who have registered and received official unemployed status has also been adjusted. Now in column 14 of the reporting sample, “BEZR” should be indicated opposite the citizen’s last name.

Form and procedure for filling out the SZV-STAZH report

The new SZV-STAZH report has only five sections:

1. Section 1. “Information about the policyholder.”
2. Section 2. “Reporting period”.
3. Section 3. “Information about the period of work of the insured persons.”
4. Section 4. “Information on accrued (paid) insurance contributions for compulsory pension insurance.”
5. Section 5. “Information on paid pension contributions in accordance with pension agreements for early non-state pension provision.”

SZV-STAZH form form

The report is called “SZV-STAZH”, but in fact it contains data on accrued and paid insurance premiums for the employee. Therefore, its formation will, in some respects, duplicate the data of the “Unified Settlement”, which policyholders must submit to the Federal Tax Service.

It's not difficult to fill it out. There are just a few features that you should pay attention to.

So, when filling out the “Registration number in the Pension Fund of Russia” field, you need to indicate the policyholder’s registration number of 12 characters, and in the “TIN” field - the individual number of the organization or individual entrepreneur, which can consist of 10 or 12 characters. If there are fewer characters than cells, dashes should be placed in the last two. In the “Type of Information” column, indicate the type of report using an “X”. There are only three such types:

• original;
• complementary;
• assignment of pension.

If the latter type is indicated, then the form is submitted without taking into account reporting deadlines only for those persons who need to take into account the length of service for the current calendar year to establish a pension. A supplementary report to the Pension Fund is expected for insured persons who were not included in the main report for one reason or another.

When filling out Section 3, please note that it provides for continuous numbering. This means that a serial number must be assigned to records for each insured person. Even if you need to fill out several lines about the work period, the number is assigned only to the first of them. It is important to remember that all numbers are entered in ascending order without omissions or repetitions.

In the “Operation period” column, dates must be indicated only within the reporting period, which was indicated in Section 2 of the report. In case of a break in work, you need to start a new line without duplicating the employee’s data and SNILS.

After filling out the form, the responsible person must indicate the name of the manager’s position, and the report itself must be certified with a signature. The stamp is placed if available.

To send the completed SZV-STAZH forms to the Pension Fund of Russia, you need to collect and make an additional inventory for them according to the OVD-1 form. They will only be accepted in this form.

Sample of filling out SZV-STAZH 2019

Extract from the SZV-STAZH form upon dismissal of employees

The obligation to submit a new report to the Pension Fund began in 2018 (previously it was only during the liquidation of an organization), but employers were previously required to issue extracts from SZV-STAZH to all employees upon their dismissal or upon separate request.

In this case, the data in the form must be given specifically to the employee to whom the document should be issued, since personalized accounting information is legally classified as personal data that cannot be disclosed by virtue of Article 7 of Federal Law No. 152 of July 27, 2006.

In addition to full-time employees, contractors under civil contracts at the end of the contract have the right to receive an extract. In this case, no written application for the issuance of an extract is necessary, since, by virtue of Article 11 of Federal Law No. 27 dated April 1, 1996, this is the responsibility of the employer. The document must be issued on the day of dismissal along with all other documents.

This is what a completed statement looks like for one employee:

If several employees quit on the same day, then an SZV-STAZH statement is issued to each of them, filled out individually. Also, any employee can request this extract from the employer while employed. Then it is prepared within 5 days from the date of receipt of the relevant application. The document is always drawn up in two copies: one is given in person, and on the second the employee signs for receipt.

Punishments, fines, liability

Now it has become expensive to violate the deadlines and the rules for filling out the SZV-STAZH. Thus, for each employee for whom a report was submitted to the Pension Fund late, or if there are significant errors in the information provided, he faces a fine of 500 rubles.

If you submit a report on paper when you are required to submit electronic reports, the company will be fined for such a violation in the amount of 1,000 rubles. Let us remind you that a company or individual entrepreneur that employs more than 25 people is required to submit an electronic report.

If you do not issue a sample SZV-STAZH to an employee upon dismissal, the company will be fined 30,000-50,000 rubles. The head of an organization or an individual entrepreneur will be fined in the amount of 1000-5000 rubles.

What reporting needs to be submitted to the Pension Fund in 2017? What pension reporting forms and deadlines apply? Lists of reports are presented below.

Reporting to the Pension Fund has not been canceled

Since 2017, a unified calculation of insurance premiums, the form of which was approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/551, must be submitted to the tax inspectorates. For the first time it needs to be presented for the 1st quarter of 2017. However, in 2017, it will still be necessary to submit reports to the territorial divisions of the Pension Fund. It wasn't cancelled. However, the composition of pension reports has become completely different.

Monthly reporting on insured persons

In 2017, at the end of each month, it is necessary to submit the SZV-M report form to the Pension Fund of Russia. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. This form has been used to report to the Pension Fund since 2017.

Send information on the SZV-M form in 2017 for 25 or more people to the Pension Fund in electronic form with an enhanced qualified signature. If you do not comply with this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. The fine for an official may be from 300 to 500 rubles.

At the same time, keep in mind, that reports in the SZV-M form must be submitted to the Pension Fund in 2017 on a new deadline. If previously this report was submitted no later than the 10th of the month, then since 2017 the time has increased. At the end of each month, reports must be submitted no later than the 15th. " ".

Annual report to the Pension Fund on work experience

No later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of Russia a report on each insured person working for them (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are accrued contributions). This is a new report, the obligation to submit which appeared in 2017 (Clause 2 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ). This report is called the “experience report.” However, its form has not yet been approved.
It is worth noting that the information that accountants will need to display in the experience report is listed in the legislation. The annual report will need to show:

• insurance number of an individual personal account;
• last name, first name and patronymic;
• the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
• the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
• periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;
• other information necessary for the correct assignment of an insurance pension and funded pension;
• the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;
• periods of labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
• documents confirming the right of the insured person to early assignment of an old-age insurance pension.

Read also What does the simplified tax system declaration look like when closing an individual entrepreneur: an example of filling it out

For the first time, an annual report on work experience will need to be submitted to the Pension Fund only in 2018 (based on the results of 2017). It will need to be submitted no later than March 1, 2018.

Report on additional contributions

In some cases, organizations have the right to pay additional insurance contributions to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” You can do this:

• if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
• if the employee filed an application for deduction from his payments and payment of additional insurance premiums.

For each payment for the transfer of additional insurance contributions, it is required to create a separate register (form DSV-3) of employees for whom additional contributions were transferred (Part 4, Article 9 of Federal Law No. 56-FZ of April 30, 2008).

The generated registers in 2017 must be submitted to the territorial divisions of the Pension Fund of the Russian Federation no later than 20 calendar days from the end of the quarter in which the DSA was paid (Parts 5, 6, 7, Article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, say, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 register form for 2017 was approved by Resolution of the Pension Fund Board of June 9, 2016 No. 482p.

Updated RSV-1 for periods before 2017

In 2017, updated DAM-1 calculations for periods expired before January 1, 2017 should be submitted to the Pension Fund of the Russian Federation using the previous DAM-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify the RSV-1 for 2016, then the updated calculation must be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Pension Fund of the Russian Federation Board of January 16, 2014 No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods before 2017.

In 2017, the SZV-M form must be submitted to the Pension Fund every month. The reporting deadline has changed, and the previous RSV-1 has been cancelled; it must be submitted for the last time in the 4th quarter. 2016 until February 15/20 in paper form/through TKS channels. In order to correctly report on the ESSS, we will look at all the innovations in detail.

New form in the Pension Fund since 2017 - due to the change of the insurance premium administrator in 2017, the report on the RSV-1 form has been cancelled. Taxpayers must submit information to the tax authorities for the 1st quarter, half a year, 9 months and 2017 according to the new unified calculation with KND 1151111. The document was approved by the Federal Tax Service of the Russian Federation in Order No. ММВ-7-11/551@ dated 10.10.16.

Note! For 2016 and previous years, you should report on the forms that were in effect during the updating periods.

SZV-M - in addition to the single report, pension reporting includes a new monthly reporting form to the Pension Fund of Russia SZV-M. The document was brought into force by the Pension Fund of the Russian Federation in Resolution No. 83p of 02/01/2016. The report is submitted by employers and contains information about the insurance entities for which contributions were calculated. The filing deadline has been extended to the 15th day after the end date of the billing month.

Personalized reporting - a new form in the Pension Fund since 2017 is a report on the experience of SZV-STAZH complete with EDV-1. The document is currently being developed and contains information about the insurance length of employees. The form must be submitted for the first time for 2017 - before 03/01/18 (Law No. 250-FZ of 07/03/16, stat. 2, clause 4). Submitted by all employers, even if there is 1 employee. The form includes information about employees working under employment and civil contracts, as well as under copyright contracts.

Attention! Additionally, the Pension Fund of Russia introduced 2 more forms – SZV-ISKH and SZV-KORR. They should be submitted to reflect information about earnings and personnel accruals, as well as to correct previously submitted information.

Let's consider the main points of reporting to the Pension Fund. All forms discussed should not be submitted empty - in a “zero” form. Even if the company has 1 employee (aka director) and is paid a salary, information must be filled out.

What data will be reflected in SZV-STAZH according to the PFR project:

• Full name of the insured person.
• Personal account number of the ILS.
• Start/end of work periods, if they fall within the reporting period.
• Information about the policyholder - the short name of the employer, its registration number in the Pension Fund of the Russian Federation, INN/KPP, the name of separate divisions, if any.
• Reporting period codes.
• Number of insured individuals.
• The actual number of jobs and job titles (data taken from the staffing table).
• Periods of work that fall under the definition of “special working conditions”.
• Codes and documents defining special conditions.
• The total and actual number of employees employed in special conditions.
• Information on early pension payments (experience, basis, earnings).
• Full name and position of the head of the insurer.
• Date the report was compiled.
• Type of reporting information.
• Other information necessary for the correct assignment of pension payments.

Form EDV-1 is submitted together with SZV-STAZH. The document contains information on the employer, type of data, and type of reports submitted. In this case, all indicators are displayed in general, without breakdown by employee.

What data is entered into SZV-M (requirements updated in Letter of the Pension Fund of the Russian Federation No. 15-26/12513 dated September 2, 2016):

• Information about the insured person - full name, insurance number ILS, INN.
• Information about the policyholder - registration number in the Pension Fund of the Russian Federation, name of the employer, tax identification number and checkpoint (not put by the individual entrepreneur).
• Type of form and reporting period.
• Position and full name of the head of the company.
• Date the form was compiled.

The report includes permanent workers, part-time workers, probationary workers, freelancers, contractors, students, maternity leave, and other performers. If it is necessary to make adjustments, 2 forms are submitted - the first cancels erroneous data, the second is submitted with corrected information. In case of dismissal or retirement, SZV-M is issued to the employee “in hand” against signature. The deadline for issuing the document is upon dismissal on the last day of work/action under the employment/GP contract; upon retirement – ​​10 days (calendar) from the date of submission of the relevant application.

Summary table of mandatory reporting to the Pension Fund

Look in the table for the current list of reports for employers in 2017:

№	Form name	Presentation organ	Frequency of delivery	Submission deadline	Notes
1	SZV-M	Pension Fund	Monthly	Until the 15th	Legal entities and individual entrepreneurs with employees report. Individual entrepreneurs without employees do not report
2	SZV-STAZH	Pension Fund	Annually	Until 1.03.18	Insurers with more than 25 people. reporting only electronically
3	SZV-ISH	Pension Fund	Of necessity	Not installed	Information is provided on the income of the insured persons, as well as accrued contributions.
4	SZV-KORR	Pension Fund	Of necessity	Not installed	For the purpose of correcting data on the HUD of insured persons
5	RSV-1	Pension Fund	Canceled since 2017	Until 02/15/17/02/20/17	The last time is presented for the 4th quarter. 2016

Conclusions:

• In 2017, the deadline for submitting a new monthly reporting form to the SZV-M pension fund increased - from the 10th to the 15th.
• Annual reporting on the length of service of insured persons has been introduced - the form has not yet been finally approved.
• Canceled calculation according to f. RSV-1 – last reporting period: 4th quarter of 2016

Important! If an enterprise, for various reasons, does not carry out financial and economic activities, but it continues to have employees on the basis of existing contracts, the need to submit reports to the Pension Fund remains. “Zero” pension reports are not provided for by law.

On April 1, 2016, the amendments introduced by Federal Law No. 385-FZ of December 29, 2015 (Article 2, Part 2 of Article 9 of Federal Law No. 385-FZ of December 29, 2015) come into force. From this date, a new form of monthly reporting to the Pension Fund of the Russian Federation is being introduced for employers - form SZV-M "Information about insured persons", approved. Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated February 1, 2016 established the deadlines and procedure for its submission, as well as the responsibility of policyholders for failure to provide or provision of incomplete (inaccurate) information.

We suggest that you familiarize yourself with the answers to frequently asked questions in connection with the submission of new reports.

What is the purpose of the new reporting form?

Since February 2016, the calculation of insurance pensions for working (including under civil contracts) pensioners is carried out without taking into account planned indexations of the value of the pension point and a fixed payment to the insurance pension (Article 26.1 of Federal Law No. 400-FZ of December 28, 2013 G.). Thus, from February 1, 2016, the pension was indexed by 4 percent only for non-working pensioners (Part 1, Article 6, Part 1, Article 7 of Federal Law No. 385-FZ of December 29, 2015).

In order to monthly track the fact that a pensioner is working, a new form has been introduced (Information of the Pension Fund of the Russian Federation dated March 24, 2016).

The SZV-M form obliges organizations (individual entrepreneurs) to report information on each insured individual(regardless of his age and whether he has the right to a pension) (clause 2.2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996). This applies to:

• employees of the organization(under an employment contract), including those who did not work all the days during the reporting period (were fired during the month or, conversely, hired) or actually did not work a single day (for example, during the period of suspension of activities) and (or) did not receive remuneration (for example, due to illness, being on administrative leave, parental leave), as well as the only founders - managers who work on the basis of concluded employment contracts.

There are no official clarifications regarding the only founders who work without an employment contract and (or) payments. However, due to the provisions of labor legislation, even in the absence of an employment contract, the sole owner of the property, who has assumed the functions of the sole management body, is considered to be in labor relations with the organization and, accordingly, belongs to the insured persons for all types of compulsory insurance (letter of the Ministry of Labor of Russia No. 17 -3/OOG-330 dated May 5, 2014, paragraph 2 Explanations, approved by Order of the Ministry of Health and Social Development of Russia No. 428n dated June 8, 2010). Therefore, even for the sole founder - the manager (without an employment contract), it is better to submit information in the SZV-M form. A similar opinion is expressed on a number of websites of territorial branches of the Pension Fund of the Russian Federation;

• persons with whom civil law contracts have been concluded, if insurance premiums for compulsory pension insurance are paid from remuneration under such contracts (regardless of the presence or absence of payments in the reporting period).

However, the legislation on insurance premiums, in particular Federal Law No. 27-FZ of April 1, 1996, does not contain provisions on whether it is necessary to submit information in the SZV-M form if the organization (IP) has no employees (including . under a civil law contract) or all employees (performers) are not insured persons (for example, foreign citizens - highly qualified specialists temporarily staying in Russia or foreign citizens performing work remotely abroad).

Based on the wording contained in clause 2.2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996, the obligation to submit information in the SZV-M form arises for an organization (individual entrepreneur) only when it has such information, and this is only possible if it has any there are insured persons - employees (including citizens working under civil contracts).

However, another point of view is possible. There is no official clarification on this issue yet. Additionally, we note that, for example, a calculation in the RSV-1 Pension Fund form must be submitted in any case, that is, even if the policyholder does not have insured employees.

The best option

The policyholder can contact the Pension Fund of the Russian Federation or the Ministry of Labor of Russia for clarification of the legislation, namely: is it established that organizations (individual entrepreneurs) are required to submit “zero” (empty) information in the SZV-M form in the absence of insured persons - employees (including workers under civil contracts). This must be done in writing, outlining the problem in detail.

A request to regulatory agencies can be generated using the service "My Business. Bureau" - "Electronic reporting" / "Write a letter to a government agency."

When do you need to take the SZV-M for the first time?

You must submit it starting with the report for April 2016.

Information in the SZV-M form must be submitted no later than the 10th day of the month following the reporting period newly introduced on April 1, 2016 (clause 2.2 of Article 11 of Federal Law No. 27-FZ of April 1, 1996). Thus, for the first time you need to report no later than May 10 of the current year for April (Part 2 of Article 9 of Federal Law No. 385-FZ of December 29, 2015).

In what ways can I submit monthly information and where?

The report must be submitted in accordance with the general procedure, which also applies when submitting personalized information as part of the RSV-1 calculation of the Pension Fund of Russia. That is, information must be submitted to the territorial branch of the Pension Fund of the Russian Federation at the place of registration of the policyholder (Clause 1, Article 11 of Federal Law No. 27-FZ of April 1, 1996).

As a general rule, individual entrepreneurs do not need to provide personalized accounting information, including in the SZV-M form, for themselves (Clause 1, Article 8 of Federal Law No. 27-FZ of April 1, 1996).

If information is submitted for less than 25 people, it can be submitted on papercarrier through a representative of the policyholder (legal or authorized). Otherwise, the report is submitted electronic(including through an electronic document management operator).
Confirmation: para. 3 p. 2 art. 8 of Federal Law No. 27-FZ of April 1, 1996

The information format was approved by Order of the Board of the Pension Fund of the Russian Federation No. 70r dated February 25, 2016.

What is the SZV-M form?

Information for each employee in the SZV-M form is indicated separately for each month and includes:

• last name, first name and patronymic (if any) in full;
• individual personal account insurance number (SNILS);
• taxpayer identification number (TIN).

Confirmation: clause 2.2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996

Essentially the same data (except for the TIN) is contained in subsection 6.1 of section 6 of the RSV-1 calculation. Therefore, filling out new reporting - form SZV-M should not cause difficulties.
As for indicating the TIN, this indicator is not a mandatory detail and in the absence of information about it, the corresponding columns remain empty.

The reporting form also provides for entering a form type code:

• "output" - the original form containing information submitted for the first time for a given reporting period;
• “additional” - a supplementary form submitted in order to supplement the information previously accepted by the branch of the Pension Fund of the Russian Federation for the reporting period. That is, a supplementary form must be completed if it is necessary to clarify (correct) the information reflected in the submitted SZV-M form, or if information regarding the employee (performer) was not submitted on time (for example, due to untimely registration of SNILS);
• “cancel” is a cancellation form submitted to cancel previously incorrectly submitted information for the reporting period.

The “cancel” code is set when the previously submitted information about the insured person for the specified month is completely cancelled. So, for example, if an error is found in the submitted information about an employee (performer), then two SZV-M forms should be filled out: with the “cancel” type - canceling and “add” - supplementing with the correct employee data.

The SZV-M form is signed by the head of the organization, an individual entrepreneur or an authorized representative (indicating the power of attorney data). A seal impression is affixed only if it is available.

Is it necessary to submit the SZV-M form to the Pension Fund of the Russian Federation if the RSV-1 calculation of the Pension Fund of the Russian Federation was submitted in relation to the same insured persons?

You need to imagine. Despite the fact that the last name, first name, patronymic and SNILS of employees are reflected in subsection 6.1 of section 6 of the RSV-1 calculation of the Pension Fund of Russia, this information will need to be reported additionally (monthly) (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996 .).

What liability does the policyholder face for being late in submitting information in the SZV-M form?

The fine for failure to submit a report in the SZV-M form within the prescribed period is 500 rubles. This amount will have to be paid for each employee about whom information was not reported. The same amount of fine is provided for in case of submission of incomplete and (or) false information in relation to each employee.
Confirmation: clause 4 of Art. 17 of Federal Law No. 27-FZ of April 1, 1996

For a sample of filling out the SZV-M form “Information about insured persons”, see below.

All persons engaged in business activities should know when to submit reports to the Pension Fund. There are a number of forms that remain relevant in 2019.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Let’s find out what features of their formation need to be taken into account, as well as what regulatory documents regulate this issue.

Reporting is an integral part of the company's activities. And it must be provided in a timely manner to all authorized authorities, one of which is the Russian Pension Fund.

At the same time, each enterprise should know what forms are required by representatives of the regulatory authority. Let’s also consider what new reporting is being submitted to the Pension Fund since 2019, and what the names of the forms used are.

General information

All companies periodically face the need to submit reports, and it can be presented not only by internal documents, but also by external ones.

What is a report to the Pension Fund of Russia? Let's turn to legislative documents for answers.

Basic terms

A report is a document that reflects systematic information. Reporting is a system of indicators that are interconnected.

It characterizes the result of the activity of a company or a component element for specific periods.

Reporting is the final stage of the accounting process, and therefore its components are summary totals.

Reflects data that can be obtained based on the results of reporting periods when processing (grouping, summarizing) accounting information.

Reporting may reflect quantitative and qualitative indicators. The expression of such indicators can be monetary or natural.

The Pension Fund of Russia is the largest enterprise in the Russian Federation that provides socially significant government services to the population.

Why is this needed?

The Pension Fund submits reports on accrued and paid insurance premiums for the purpose of compulsory pension insurance for employees.

Such documents allow you to keep track of accruals so that pension payments can be calculated in the future.

This also monitors whether insurance premiums are paid on time and correctly.

Normative base

When considering this issue, it is worth taking into account the provisions that are discussed in the following regulatory documents:

1. In the Federal Law adopted by the Russian Government, which approved a new reporting form.
2. In Federal Law of April 1, 1996 No. 27-FZ.
3. B, which approved the budget code.
4. In (as amended on October 11, 2013).

Features of documents submitted to the Pension Fund

Conducting business activities is not limited solely to the production process, circulation of goods and provision of services.

Entrepreneurs and legal entities are also required to pay taxes, prepare reports and submit them to several authorized bodies, including the Pension Fund.

There are several ways to submit reports to the Pension Fund. Most often they are sent by email or other communication.

If the reporting will be submitted in electronic format, then it is worth obtaining an electronic digital signature.

Always make sure that the documentation has been registered, and then keep records of the receipt of reports. In this case, you will avoid being assessed a fine if a system error occurs. After 4 days the representative

The Pension Fund will inform you that the documents have been accepted. If admission is denied, a revised form will be sent.

Before submitting electronic reports, you should contact the regional office of the Pension Fund of the Russian Federation at the place where the enterprise is registered.

The policyholder needs to sign an agreement with the fund. There are other options for presenting reports. For example, you can go to the Pension Fund with 2 copies of documents.

The forms must bear the stamp and signature of the person who carried out the registration. And another way is to send registered letters by mail.

In such cases, the day of reporting is the day on which the documents are sent. And it does not matter how long the letter took to reach the addressee.

No fines will be imposed. 2 weeks are allotted for correcting reporting after receiving a protocol indicating the presence of errors.

Users of the 1C program will learn about all updates immediately, as it is automatically updated.

When preparing reports, you should adhere to the established rules that are prescribed in the administrative regulations for receiving reports.

The most common reason for refusal to accept reports is the lack of powers of attorney from management for the persons signing the documentation.

When reports are sent via telecommunications channel, the operator checks whether the programs are compatible.

Who submits the reports?

Reporting to the Pension Fund is submitted by all companies, as well as individual entrepreneurs that have at least one employee. If an entrepreneur works independently, he does not need to prepare reports.

If an individual entrepreneur has employees, the entrepreneur is the policyholder, which means he must submit reports according to the general rules.

It is mandatory to maintain personalized records and comply with deadlines for submitting reports to the fund.

The amount can be impressive. If the company employs at least 50 people, the fine will be 25 thousand rubles. The same amount is paid for submitting incomplete or unreliable information.

Fines are collected according to the rules that are prescribed in.

List of provided forms

Reports to the Pension Fund of the Russian Federation can be annual, quarterly and monthly.

Reporting on insurance premiums for a compulsory type of pension (social, medical) insurance consists of the following documents:

Personalized accounting data is presented in the form:

Filling example

When filling out reporting forms, you can rely on such examples. Sample of new reporting to the Pension Fund from 2019 SZV-M:

An example of filling out the RSV-1 form:

Forms can be obtained from the regional branch of the Pension Fund of Russia, although there are many sites where they can be downloaded.

When filling out the form, you should enter data on the personalized account of the insured person and data on accruals and paid insurance premiums.

The form can be divided into 2 parts:

The new forms do not reflect the amounts of transferred contributions. Thanks to this innovation, an accountant can generate reports faster, since there is no need to distribute and control payments to all insured persons individually.

Section 6 of the form reflects information about the insured person. They enter information about the employee, hours of work, the amount that was paid, as well as the calculation of contributions.

This section is compiled for each employee. In order to correctly reflect all personnel data, it is worth having up-to-date information about each employee.

Need to know:

• Full name, date of birth of the person, place where the employee is registered;
• TIN, SNILS;
• the date the employee was hired;
• on accruals and funds issued.

It is also worth knowing the details of the company or individual entrepreneur, the amount of the accrued pension contribution.

Even before reporting, they double-check the forms that were submitted for previous periods. If an error is detected, corrective data is provided.

Nuances of submitting reports to the Pension Fund for LLCs in 2019

As mentioned above, an LLC, unlike an individual entrepreneur, is not exempt from the obligation to provide reports to the Pension Fund, regardless of whether the company has employees or not.

But what else should legal entities pay attention to?