All reporting for employees can be divided into three categories:

1. Reporting to the IFTS (Tax Service);
2. Reporting to the Pension Fund (Pension Fund);
3. Reporting to the FSS (Social Insurance Fund).

Reporting to the IFTS

Average number of employees

At the end of each year, all individual entrepreneurs and organizations (regardless of the chosen taxation system) are required to submit information to the IFTS on the average number of their employees (ACR).

When calculating the average headcount, there are quite a few nuances. So, for example, the report does not need to take into account external part-time workers, as well as employees working under GPC agreements (civil law).

Help on form 2-NDFL

Certificate 2-NDFL is compiled for each employee and submitted to the Federal Tax Service at the end of the year, on time until March 1(new term from 2020). It must reflect information on all payments made to the employee, tax deductions provided and income tax withheld.

There are often cases when a 2-NDFL certificate may be needed directly by the employee himself, for example, when applying for a loan, applying for a new job, or filing a 3-NDFL declaration.

Calculation according to the form 6-NDFL

The calculation of 6-personal income tax is another type of reporting for employers. It must be submitted by organizations and individual entrepreneurs with employees, starting from the 1st quarter of 2016.

Unlike 2-NDFL certificates (which no one has canceled), the 6-NDFL form is not compiled separately for each employee, but for the entire company or individual entrepreneur as a whole.

Calculation of insurance premiums

Calculation of insurance premiums is a relatively new type of reporting for all employers. All organizations and individual entrepreneurs with employees are required to report on it starting from the 1st quarter of 2017.

The new report includes information on all insurance premiums paid by the employer for its employees (except for injury contributions, data on which are included in the 4-FSS report).

Reporting to the FIU

Report in the form of SZV-STAZH

Information on the insurance experience of insured persons in the SZV-STAZH form is a new form of reporting to the Pension Fund for employers. It must be submitted within a year.

Report in the form of SZV-M

The SZV-M report is a new monthly report to the Pension Fund for employers. It must be submitted starting from April 2016 (including for employees working under GPC agreements).

Reporting to the FSS

At the end of each quarter, all employers must submit a report to the social insurance fund in the form 4-FSS. On its basis, the fund reimburses the employer for part of the amount of insurance payments to the employee.

From January 1, 2017, this calculation includes information only on injuries and occupational diseases.

In 2020, the deadline for submitting reports to the FSS depends on its form. 4-FSS in electronic form must be submitted no later than the 25th day of the month following the reporting quarter, and the calculation on paper must be submitted no later than the 20th day.

Entrepreneurial activity is associated not only with production, trade and the provision of services, but also with the payment of taxes, the preparation and submission of reporting documents to various government bodies, one of which is the Pension Fund of Russia.

Submission of a report to the Pension Fund is the duty of any enterprise, including an individual one, in whose staff there is at least one employee. Individual entrepreneurs who do not use the labor of employees are not required to submit a report to the Pension Fund.

An entrepreneur who employs hired employees acts as their insurer and submits a report to the Pension Fund in the manner prescribed by law.

The provision of reporting documents by an enterprise with more than 50 employees is carried out only in electronic form.

Recall, before talking about how to prepare documents and how to submit reports to the FIU, that the deadline for submitting reporting documents falls on the 15th day of the second month following the reporting period.

For example, for the reporting period of the 1st quarter of the current year, the deadline for submitting reporting documentation will be May 15. Submitting documents on time is very important, because otherwise the company may be subject to penalties.

By registering a package of documents, you can make corrections and amendments to the report. Thus, the main thing in registration is not the presence of a compiled and completed report, but the timely submission of a package of documents for their registration.

The initial package of documents can be adjusted later with the help of additional reporting forms and adjustments, and a delay in the submission of reporting documentation even for one day is undoubtedly fraught with sanctions.

There are several ways to submit documents to the Pension Fund. The most popular in modern bookkeeping is sending reports by e-mail or any other means of communication.

In the case of submitting documents online, each individual file is required. When sending a report, you should make sure with the telecom operator that the documents have been registered with the FIU, and then save the acceptance protocol.

This will avoid penalties in case of system errors. After four working days, the Pension Fund will notify about the acceptance of documents, which is evidence of the acceptance of the report for work by this organization.

Having received a message about the refusal to accept, you should send it with the correction of errors, however, this will no longer entail penalties and penalties, since the deadline for submitting the report is the moment it was sent, confirmed by the telecom operator.

The dispatch report can be received within two days. A paper copy of the report is not required when submitting documents electronically, however, if the data is corrected, they may be required.

Before submitting a report to the Pension Fund in electronic form, using the Internet, you must contact the Pension Fund Department at the place of registration. Legal registration requires the signing of an agreement between the insured and the UPFR.

After completing the documents and connecting for the workflow between the enterprise and the Pension Fund, it becomes possible to send.

The main advantages of this method of submitting a report to the FIU include:

• data is stored on the server and can be printed at any time;
• correction and correction of errors do not require special efforts;
• receiving a report from the Pension Fund on the acceptance of documentation for work or sending it for revision.

In order to personally submit documents to the Pension Fund, you must provide two copies of the report in paper and electronic form on a removable medium (flash card). One of the paper copies is stamped and signed by the registration officer.

Information from electronic media will be uploaded to the PFR database on the next business day, however, the date of submission of the report is considered the day of submission of documents. Confirmation of the fact of delivery is the seal of the fund and the date of acceptance.

Timely submission of documentation is guaranteed to protect against the collection of a fine even in case of loss of paper copies or system failures.

For individual entrepreneurs and enterprises with less than 50 employees, it is possible to submit documents only on paper, without providing a report on a flash card.

The third way to submit documents is by sending a registered letter to the FIU. In this case, the deadline for submitting the report will be the day the letter is sent. No matter how much time passes before the FIU employees receive the report, there will be no penalties. The guarantee of this is the receipt, which testifies to the timely dispatch.

Correction of the report, correction of errors and amendments are carried out without the imposition of penalties. Corrected reporting is provided within two weeks of receipt of the error report.

Introduction of a unified reporting form

Since 2014, changes and amendments have been made to the rules for preparing and submitting reporting documentation to the Pension Fund.

For users of the 1C Accounting program, new changes immediately become known due to its automatic updating. The new form will greatly simplify the entire administrative procedure associated with the insurance authorities.

All organizations are required to submit a report to the FIU on a quarterly basis, even if there are no employee benefits. This form of reporting is called zero and must be submitted to the Pension Fund also on time.

How to submit a report to the FIU correctly

In order to avoid errors and subsequent adjustments, one should adhere to the rules set forth in the administrative regulations for receiving reports. Undoubtedly, the preparation and creation of documents should be entrusted to a professional accountant.

Individual entrepreneurs who manage accounting and document management on their own can avoid mistakes by being guided by the rules and the established procedure for submitting reports to the Pension Fund.

One of the common reasons for refusals to accept a report to the FIU is the lack of a power of attorney from the head of the person signing the documents. If the power of attorney is issued, before going to the Pension Fund, you must verify its validity by checking the validity period.

On the reporting forms, in the case of delivery on paper, there must be a seal, and when sending documentation via the Internet, an electronic signature.

Before sending the report to you, you can check it for technical errors using various programs.

When sending the form via telecommunication channels, the operator for receiving documentation to the Pension Fund can check for program compatibility.

If errors are found, it is necessary to correct the format of the document and submit it to the FIU in the proper form.

Compliance with the submission of reporting documentation to the Pension Fund will help to avoid fines and allow you to keep accounting records in accordance with the legislative acts regulating the work of organizations and enterprises.

What reporting needs to be submitted to the FIU in 2017? What are the pension reporting forms and deadlines? Reporting lists are provided below.

Reporting to the FIU has not been canceled

Since 2017, a single calculation of insurance premiums, the form of which is approved by the Order of the Federal Tax Service of Russia dated October 10, 2016 No. MMV-7-11 / 551, must be submitted to the tax inspectorates. For the first time it needs to be submitted for the 1st quarter of 2017. However, in 2017, it will still be necessary to submit reports to the territorial divisions of the PFR. It hasn't been 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 PFR authorities. The form of this report was approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. According to this form, you need to report to the FIU from 2017.

Send information in the SZV-M form in 2017 for 25 or more people to the FIU in electronic form with an enhanced qualified signature. If this rule is not observed, then a fine of 500 rubles may be collected from the organization or individual entrepreneur in respect of each insured individual. From an official, a fine can be from 300 to 500 rubles.

In doing so, keep in mind that it is necessary to submit reports in the SZV-M form to the FIU in 2017 within the new deadlines. If before this report was submitted no later than the 10th day of the month, then since 2017 the time has become longer. At the end of each month, reports must be submitted no later than the 15th day. "".

Annual report to the FIU on the experience

Not later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of the Russian Federation a report on each insured person working for him (including persons who have entered into civil law contracts, on remuneration for which insurance is accrued in accordance with the legislation of the Russian Federation on taxes and fees). contributions). This is a new report, the obligation to submit which has appeared since 2017 (clause 2, 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 seniority report is listed in the legislation. The annual report will need to show:

• insurance number of an individual personal account;
• surname, name and patronymic;
• the date of employment (for an insured person hired by this policyholder during the reporting period) or the date of conclusion of a civil law contract, for remuneration for which insurance premiums are accrued 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 law contract, for remuneration for which insurance premiums are accrued 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 regions of the Far North and equivalent areas;
• other information necessary for the correct assignment of the insurance pension and funded pension;
• the amount of pension contributions paid for an insured person who is a subject of the system of early non-state pension provision;
• periods of labor activity included in the professional experience of the insured person who is the subject of the system of early non-state pension provision;
• documents confirming the right of the insured person to early appointment of an old-age insurance pension.

Read also Forgiveness of an interest-bearing loan issued to an employee: conditions for the absence of insurance premiums

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

Report on additional contributions

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

• if the obligation to pay additional insurance premiums at the expense of the organization's funds is established by order or labor (collective) agreement;
• if the employee has applied for withholding from his payments and payment of additional insurance premiums.

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

The generated registers in 2017 must be submitted to the territorial divisions of the PFR no later than 20 calendar days from the end of the quarter in which the DST was paid (parts 5, 6, 7 of article 9 of the Federal Law of 04.30.2008 No. 56-FZ). Accordingly, if additional contributions were transferred, for example, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 registry form for 2017 was approved by the Resolution of the PFR Board on June 9, 2016 No. 482p.

Updated RSV-1 for periods up to 2017

In 2017, updated RSV-1 calculations for periods that have elapsed before January 1, 2017 should be submitted to the FIU using the previous RSV-1 forms. That is, if, for example, if in January 2017 the organization decides to clarify the RSV-1 for 2016, then the revised calculation must be submitted to the PFR unit in the RSV-1 form approved by the Resolution of the PFR Board of January 16, 2014 No. 2p. The PFR authorities will transfer the corrected information for previous periods to the tax authorities on their own (Article 23 of Federal Law No. 250-FZ of July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods up to 2017.

Despite the fact that now the tax inspectorate is administering insurance premiums, insurers will continue to submit some reports to their PFR branch, and contributions for 2016 need to be reported not to the IFTS, but to the funds. Reports can be submitted both on paper and electronically. In what cases it is necessary to submit electronic reporting to the FIU, how to submit pension reports via the Internet - we will consider these and other issues in our article.

When do you need to submit reports to the FIU electronically?

In 2017, all insurers must report to the FIU for the last time in the RSV-1 form for 2016, and will continue to submit SZV-M information on a monthly basis, and at the end of 2017 they will have to submit an annual report on the insurance experience of employees.

Article 8 of the law of 04/01/1996 No. 27-FZ requires employers to submit each report to the FIU electronically to employers who provide information on 25 or more employees, including workers under GPC agreements, from whose income insurance pension contributions must be paid. If the number of persons reported by the policyholder is less, then the reporting can be completed and submitted both electronically and in paper form - at the request of the policyholder.

Submission of reports to the FIU via the Internet

The electronic form assumes that the reporting must be signed with an enhanced qualified electronic signature (EDS), which frees the insured from submitting a printed paper document. You can get an EDS certificate at any Certification Center accredited by the Ministry of Communications of the Russian Federation.

You can fill out an electronic form and check the correctness of its preparation, for example, in your personal account on the PFR website, or download one of the free verification programs there, as well as using other available software. A report is submitted to the FIU in electronic form in one of two ways:

• in the form of a file on a removable magnetic medium (floppy disk, flash drive), but at the same time you will have to pay a visit to the PFR department, where the fund employees will copy this file to their database;
• transfer the report file via the Internet via special communication channels (TCS), while there is no need to visit the FIU.

In order to be able to send reports on the TMS, you need to connect to the electronic document management system (EDM) in the FIU. It is possible to submit reports in this way to state bodies only through special telecom operators, a list of which can be found on the regional websites of the Pension Fund.

How to connect to the PFR EDI system

The general scheme for connecting to the EDI system of the Pension Fund includes the following actions:

• First you need to write an application to the FIU for the connection of electronic reporting. The application must be completed in one copy and submitted to your branch of the Fund.
• You should also fill out an Agreement with the FIU on the exchange of electronic documents in the EDI system for TMS. It is necessary to prepare two copies, each of which is signed by the person to whom the electronic signature is issued, in an organization this is usually the head. If the agreement is signed by the chief accountant or another employee acting under a power of attorney, then the EDS must also be issued to them, and the power of attorney itself is attached to the agreement. Both copies of the agreement for the submission of electronic reporting to the FIU are sent to their branch, then one of them, signed by the representative of the Fund, is returned to the insured.

Current templates of these documents can be found on the website of your regional branch of the PFR or in the branch itself, and there you can also clarify information on the current procedure for drawing up an agreement with the Pension Fund for electronic reporting.

The procedure for submitting reports via the Internet

When all documents with the FIU are drawn up and an agreement is concluded with a special operator, the insured will be able to transfer his pension reporting under the TCS. The transfer procedure includes the following steps:

• the reporting form is filled in and the report files are generated according to the established format;
• the correctness of filling out the report is checked using verification programs (free programs can be downloaded from the PFR website);
• if the verification protocol generated errors, they need to be corrected;
• reporting files are checked by antivirus and signed by the digital signature of an authorized person;
• files are sent to the FIU.

In confirmation of the fact of sending, the insured receives an electronic receipt from the FIU confirming the delivery of the report. If the receipt indicates that the report is incorrect, then you need to eliminate the causes of the errors and send the report again. If the report is completed and sent correctly, then a receipt arrives stating that the document has been accepted by the Pension Fund.

As you can see, electronic reporting, in comparison with paper workflow, allows not only saving time when submitting reports, but also promptly correcting errors in reporting sent to the FIU.

As a result, how did the reporting in the Pension Fund change in 2017? What forms are still submitted to the Pension Fund, and which are required to be submitted to the IFTS? Consider all the regulatory nuances in this article.

Reporting to the FIU in 2017 - what changes

On January 1, 2017, Law No. 212-FZ of July 24, 2009 became invalid and Chapter 34 came into force in the Tax Code of the Russian Federation, which regulates the procedure for calculating and paying insurance premiums. Quarterly reporting on insurance premiums must be submitted in a single form (approved by Order No. ММВ-7-11/ [email protected] dated 10.10.16) to the tax authorities instead of the abolished RSV-1 (2), 4-FSS and RV-3. Deadline - until the 30th day of the month following the reporting month.

Reporting to the FIU is submitted in the following forms:

• Monthly reporting form to the PFR since 2017 - SZV-M (approved by Resolution No. 83p of 02/01/16). Accounting services of enterprises began to report on this type of monthly reporting to the FIU since 2016 (since April).
• New reporting to the PFR since 2017 is a consolidated form based on personalized accounting data regarding the length of service of the organization's personnel.

Attention! The procedure for submitting reports to the Pension Fund in 2017 is changing. Most of the old forms have been abolished, only 2 reports should be submitted to the FIU: SZV-M (monthly) and a personalized report (by year).

Reporting to the Pension Fund in 2017 - terms

It is necessary to report on insurance premiums from 2017 both to the Federal Tax Service Inspectorate and to the Pension Fund of the Russian Federation. The required deadlines are shown in the table. The period from which the new rules come into effect is 1 quarter. 2017

Deadlines for submission of PFR reports in 2017:

Type of reporting	Submission period	Term
	January 17	Until February 15 (Law No. 250-FZ of July 3, 2016)
	February 17
	April 17
	August 17
	September 17
	October 17
	November 17
	December 17
Experience report (personalized information)

Note! Reporting to the FIU for 2016 is carried out according to the old procedure, since control functions are transferred to the IFTS only from 2017. The same rule applies to corrective reports for periods through 2016 inclusive.

PFR reports in 2017 - delivery features

Let us consider in detail the mechanism for compiling pension reports. We will talk about the report to the FIU in 2017, compiled monthly, and the annual form. The need for submission applies only to enterprises, the reporting of individual entrepreneurs to the FIU on fixed contributions is not legally regulated.

SZV-M - reporting to the FIU from April 1, 2016

Purpose- this form is intended for monthly reflection of information about the employees of the enterprise. The first reporting period was April 2016.

Who surrenders- submitted by all organizations / individual entrepreneurs that conclude labor (as well as GPA and copyright) contracts with employees and pay them remuneration subject to insurance premiums.

Where to rent- submitted at the place of registration of the employer in the territorial office of the PFR.

Delivery form:

• Electronic - with more than 25 people.
• Paper - with the number of less than 25 people.

Deadline for submitting the report to the FIU in 2017- monthly until the 15th. Last year (including December) was submitted before the 10th.

Filling rules The form has 4 sections. In the first, the details of the employer are filled in, in 2 - the period of data generation, in 3 - the type of form (initial, corrective, canceling), in 4 - information on employees is indicated. All hired / dismissed persons are required to be reflected, including those with the date of admission / dismissal on 30/1. In addition, it is necessary to enter into the form employees who are on unpaid leave (without pay); workers using maternity leave. If the company has only one manager, the information is filled in for 1 employee.

Late fees- for non-compliance with the deadlines for submitting SZV-M, the Pension Fund will fine for each employee 500 rubles.

Important! The fact of earning is irrelevant. The formation of a monthly report in the Pension Fund is connected, first of all, with the conclusion of contracts of the above nature.

Personalized report to the Pension Fund for 2017

Calculation of RSV-1 has been cancelled. A new report to the Pension Fund of the Russian Federation is being introduced starting from 2017, according to information on the length of service of employees (Law No. 250-FZ, article 2, paragraph 4, sub-point "c"). Control over personalized information remains with the Pension authorities.

Currently, the current form is being developed and is expected to be approved at a later date. We can absolutely say that the new form will contain information on the length of service of attracted and permanent employees, performers from the outside. Previously, such information was formed as part of the RSV-1 (section 6) and was submitted quarterly. Personalized reporting in the Pension Fund of the Russian Federation in 2017 is somewhat simplified and will be provided only at the end of the year.

The updated fines come into effect in accordance with Art. 15.33.2 of the Code of Administrative Offenses in the amount of 300-500 rubles. per:

1. Refusal to provide required information.
2. Delivery late.
3. Delivery with distortion of information or in incomplete form.

Important! Since 2017, a fine of 1000 rubles has also been introduced. for non-compliance with legal norms regarding the electronic submission of personalized reporting (Law No. 274-FZ stat. 17).

What has changed for separate divisions of the company

The submission of reports to the FIU in 2017 by separate divisions has undergone a number of changes. In 2016, the requirement to pay contributions and provide reports at the actual address extended to those branches that have their own bank account, balance sheet and payroll for employees. In connection with the repeal of Law No. 212-FZ, this provision is no longer valid.

In practice, this means that the provision on account and balance ownership ceases to apply, but, according to the Tax Code of the Russian Federation, separate divisions can calculate remuneration for the work of their staff. That is, to charge contributions and submit reports to the territorial bodies of the FIU. Entrepreneurs were not affected by this innovation.

Note! Additionally, for branches established after 01/01/17, a new obligation has been introduced to notify the IFTS of the parent organization about the fact of settlements with personnel for the performance of labor duties. Term - 1 month from the date of receipt of authority (Article 23 of the Tax Code of the Russian Federation).

Thus, mandatory reporting to the Pension Fund for employers in 2017 are two forms - SZV-M, which was in effect before and is submitted according to data for each month. As well as a new report on employee seniority, which is provided based on data for the year. The nuances of filling in personalized reporting are under development.