SZV-M on hard copy, of course, it can be submitted, like any other report submitted to extra-budgetary funds. When SZV-M is allowed to be submitted on paper and whether the method of submitting the report affects the deadline for its submission, we will consider in our material.

What is the SZV-M report for?

What is the SZV-M report for?

The report in the SZV-M form began to be used by policyholders after the introduction of clause 2.2 of Art. 11 to the law "On individual (personalized) accounting in the system of compulsory pension insurance" dated April 1, 1996 No. 27-FZ. At the same time, organizations and individual entrepreneurs had to deal with the first report when filling out the form for April 2016. The specified document reflects information about employees, in particular, about their full name, TIN and SNILS.

Based on this information, the PFR has the opportunity to control whether the employer has working pensioners. With such information, the fund excludes the possibility of indexing the insurance pension of such persons in accordance with Art. 26.1 of the Law "On insurance pensions" dated December 28, 2013 No. 400-FZ.

What are the possible ways to present the report?

In accordance with paragraph 2 of Art. 8 of Law No. 27-FZ, there are 2 ways to submit a report:

• on paper;
• in in electronic format through telecommunication channels.

In this case, the electronic method can be used by all insurers. The use of a paper form depends on the average number of employees.

Who can submit SZV-M on paper?

Delivery of SZV-M on paper can be carried out by organizations and individual entrepreneurs whose average number of employees does not exceed 24 people for the previous reporting period.

It should be noted that the method of submitting the SZV-M on paper does not affect the deadline for submitting the report, since it is the same for any format - before the 10th day of the month following the end of the reporting period (from 2017 - until the 15th day ). For comparison: for RSV-1 and 4-FSS, there are earlier deadlines for submitting paper forms, in contrast to electronic ones.

How to submit SZV-M on paper?

The format of the SZV-M report is provided for by the Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. Having filled in all its sections (there are only 4 of them), you must:

• sign the report, while decoding the signature and indicating the position of the signatory;
• indicate the date of the report;
• affix a seal.

On the use of seals, see the material "The State Duma cancels" round seals "".

The employer has the right to personally submit the completed report to the territorial office of the PFR or send it by mail, while compiling an inventory on which the post office employee will make a note on the date of sending.

Punishment for violation of the method of delivery of SZV-M

Law No. 27-FZ does not provide for liability for non-compliance with the methods of sending a new monthly form. However, in paragraph 2 of Art. 46 of the Law “On Insurance Contributions” dated July 24, 2009 No. 212-FZ, punishment is allocated for violation of the electronic method of submission, for example, the RSV-1 report, which, like SZV-M, is a personalized accounting document. By analogy, according to the specified norm, the amount of the fine imputed to the insured who illegally sent the SZV-M report on paper will be 200 rubles.

For the cancellation of RSV-1 from 2017, see the publication “What will be the reporting on insurance premiums from 2017?”.

Results

The SZV-M form is a new report for policyholders, which has just begun to be used in personalized accounting. Its differences from other forms sent to off-budget funds are due to the fact that it does not contain any calculations, and its submission on paper is made at the same time as this report is sent through the TMS.

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If the 10th falls on a weekend or public holiday

Then due date for SZV-M moves to the next working day following the weekend (holiday). Experts pointed it out pension fund in a letter dated April 7, 2016 No. 09-19/4844.

For example, in 2016, policyholders had to submit the November report no later than Monday, December 12, since December 10, 2016 is Saturday.

Is it possible to take SZV-M ahead of schedule

The law does not prohibit this. That is, you can hand over SZV-M for the current month, starting from the 1st day of this month. But if before the end of the reporting period there were any changes in the insured persons, then it is necessary to clarify the information so that the FIU does not fine for their unreliability. . In this case, he must submit a supplementary form before 01/16/2016.

As for reports for future periods, pension workers will not accept them (for example, the December SZV-M in November).

Completion date for SZV-M in 2016

The table below shows the extreme due date for SZV-M for each reporting period 2016.

Completion date for SZV-M in 2017

Pay attention to the last line of the table above. SZV-M for December 2016 must be submitted no later than January 16, 2017. Let's explain why.

The fact is that from 01/01/2017, a new version of Article 11 of Law No. 27-FZ will come into force, which changes the deadline for submitting SZV-M from the 10th to the 15th day of the month following the reporting one.

The new rules should be applied as early as January 2017, so they also apply to the December report.

Deadlines for submission of SZV-M in 2017 see the table below.

If the deadline for the delivery of SZV-M is violated

If the policyholder did not pass the SZV-M on time, then the FIU will fine him for this violation. The amount of the fine is established by part 4 of article 17 of Law No. 27-FZ and is equal to 500 rubles. for each employee for whom information is not provided. That is, for a company with a staff of 50 people, the amount of the monetary penalty will be 25,000 rubles. (= 500 rubles x 50 people).

The amount of the fine can be reduced by court order. Give as many arguments as possible in your favor (for example, this is the first violation of the company, the period of absence is insignificant, the budget has not been affected, etc.) and, if possible, provide evidence, and the judges will definitely meet your needs.

Paper form SZV-M remained the same. Download you can find it below.

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Which organizations are required to report

The legislator determined that the SZV-M form is submitted by employers:

• legal entities that have one or more employees, including a director;
• individual entrepreneurs who have hired employees.

Employers are insurers for their employees, and the latter, in turn, are insured persons.

Therefore, the Pension Fund in its Letter No. LCH-08-19 / 10581 (07/27/16) informed the insurers of the importance of some concepts:

• if physical a person works for an employer on the basis of an employment contract, then regardless of whether he was paid wages in the reporting period and paid contributions to the Pension Fund or not, a report is required to be submitted;
• when the insured person works on the basis of a civil law contract, the report is submitted on the condition that contributions to the remuneration paid were accrued in the reporting period;
• when the employer does not have wage-earners with whom a civil law or labor contract could be concluded for the payment of remuneration and the calculation of contributions, then he is not required to submit reports.

With regard to individual entrepreneurs, it should be noted that they do not have the right to be employees of themselves and pay themselves a salary, with the exception of some cases. Therefore, when an individual entrepreneur works alone or with a family, without employees hired under a contract, he does not submit a report. But as soon as the individual entrepreneur officially hires an employee or enters into an agreement with himself to perform certain types of work specified by the legislator, he automatically becomes obliged to file a report.

The SZV-M report form consists of 2 pages, on which there are 4 sections for entering information about the insured and the insured persons.

The report has the name - "Information about the insured persons":

1st section	The details of the insured are: the number under which the employer is registered in the Pension Fund; short name of the employer;
2nd section	The reporting period is indicated, it can only be a month. Therefore, the serial number of the month and calendar year should be put down.
3rd section	The type of report to be submitted should be indicated; for this, a special code is affixed: "ref" when the SZV-M form is submitted for the reporting period for the first time; "additional", when information about the insured persons is required to be supplemented with information not included in the initial report; "cancel" when information is submitted that needs to cancel previously submitted information for the reporting period.
4th section	Information about the insured persons is indicated, it is presented in the form in the form of a table, in which the following are entered: FULL NAME.; SNILS (required); TIN (if the employer has data).

At the end of the report there is a place for the signature of the head of the enterprise (IP) and his full name. The date of filling out the document is required and the seal is put.

Submission methods

In Federal Law No. 27, in Art. 8, the legislator indicates that reporting is allowed to be submitted:

• on paper;
• electronic.

Insurers submit a paper report when the number of their employees is 25 or less. The employer has the right to submit a report personally through his responsible employee or representative, who must act on the basis of a notarized power of attorney.

In another case, a “paper” report can be sent by mail to the address of the PF branch. A description of the papers to be sent must be included in the notification letter.

If the number of insured persons at the employer exceeds 25 people, then he submits SZV-M only in electronic form. It is necessary to submit a report through a telecommunication channel, for this the employer must have an electronic signature.

In any case, the date of submission of the document will be the day when the letter was sent, the report was submitted to the PF in person or sent via the Internet in electronic form. In 2018, it is required to use new form electronic format, which was approved by Resolution PF No. 1077p.

Until what date to take SZV-M in 2018

The reporting period for filing SZV-M is a month. Therefore, reports are required to be submitted monthly at the end of each reporting period, in the month following it. If in 2018 the deadline for submitting the report was the 10th, in 2018 the deadline was extended by 5 days until the 15th. The exception is situations when the 15th day of the month is a day off or a holiday, then the delivery of the report is postponed to the next business day.

Until what date to take SZV-M in 2018, you can see from the following list, for:

• 12th month of 2018 until 01/16/17;
• 1st month until 02/15/17;
• 2nd month until 03/15/17;
• 3rd month until 04/17/17;
• 4th month until 05/15/17;
• 5th month until 06/15/17;
• 6th month until 07/17/17;
• 7th month until 08/15/17;
• 8th month until 09/15/17;
• 9th month until 10/16/17;
• 10th month to 11/15/17;
• 11th month to 12/15/17;
• 12th month to 01/15/18

Early delivery

The legislator does not prohibit the early submission of the report, that is, it is possible to submit SZV-M with information about the current month starting from the 1st day. However, please note that if there are any changes to staffing that occur after the submission of the report, you will have to submit clarifying information.

In this case, the submission of a clarifying report, if the original one was submitted ahead of schedule, must occur before the 15th day of the month following the reporting one. When it comes to submitting a report for the future period, the PF will not accept it. For example, you can submit a report for July in July, but you cannot submit an SZV-M for October in September.

Liability for violation of deadlines

Late submission of a report or the inaccuracy of the information provided is a violation, therefore, the legislator has provided for policyholders administrative responsibility. It is impossible to impose a fine on the violator in accordance with Federal Law No. 27 and its old version, Art. 17, since there are no total indicators among the submitted information. Therefore, Art. 17 was supplemented by a new provision.

The financial sanction is 500 rubles. for each insured person for whom the information was not submitted on time or presented with a distortion. The minimum fine on the employer can be imposed in the amount of 2 thousand rubles. This means that if information is not submitted on time for 1-3 insured persons, then the fine will still be 2 thousand rubles.

In 2018, the legislator introduces another type of sanctions - for violation of the method of submitting information. So, if the policyholder is obliged to submit a report in electronic form, but submits it on paper, he can be fined 1 thousand rubles.

When the policyholder has the right to submit SZV-M on paper, but submits it electronically, this is not a violation. Employees of the Pension Fund are also allowed to collect the fine debt from the bank account of the violator or at the expense of his property if he does not pay the accrued financial sanction on time.

Instructions and procedure for filling

SZV-M is filled in with information that is in the employer's registration documents, data from the RSV-1 report, which is also submitted to the Pension Fund.

Download a sample form RSV-1 PFR

When filling out a report, many nuances must be taken into account, for example:

• if an employee quit within a month, then he should be entered in the SZV-M for this reporting period, in the next it is required to remove information about him;
• to include an employee in the report, the main condition is the existence of a labor agreement that has not been terminated with him;
• the report includes all employees, and who in this reporting period are, for example, on maternity leave, on sick leave, on any vacation, i.e. the absence of a person at the workplace does not mean that it is not necessary to submit information about him;
• an individual who leases property to an organization or individual entrepreneur and receives remuneration for this cannot be included in the report, since he is not in an employment relationship with the insured;
• if the company's activities are suspended and the only employee, represented by the founder-director, does not receive payments, then he is included in the report if he has an unterminated employment contract or GPA with him;
• if the company has in the staff list only a director who receives payments, who is also a founder, it is required to submit a report and indicate it alone;
• external and internal part-time workers are included in the report, since they are in an employment relationship with the insured;
• if the employer does not have information about the TIN of one of the employees, this field should be left blank in the report.

Error correction

In order to avoid paying a fine for incorrectly submitted information, the policyholder is obliged to submit an updated SZV-M form within 2 weeks from the moment the error was discovered by the PF employee, it can be additional or canceling, depending on what the error was. The PF sends a notice of a detected error to the insured in the same way as the report was submitted: via a telecommunications channel or to a postal address.

If, after 2 weeks, the insured does not send a clarifying report form, then he will be charged a fine. When the policyholder discovers an error on his own, he has no time limits for submitting a clarifying report, the main thing is to send it so that a fine is not imposed for submitting incorrect information.

For example, if any information was submitted incorrectly, then you will need to submit 2 reports, one with the “cancel” code and the other with “additional”. The canceling report contains information submitted with an error, they are rewritten from the original form, and the correct ones should be entered in the supplementary one.

If, for example, some information was omitted, then it is enough to submit a report with the “additional” code and enter into it only new information that needs to be supplemented by the submitted report with the “out” code.

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The format of the reporting document with this symbol was introduced by Decree No. 83p dated February 1, 2016. All categories of insurers who have employees are required to report on this form. Among them: organizations with their own divisions, individual entrepreneurs, as well as individuals engaged in private practice in terms of advocacy, notaries, etc.

An important factor is the documentation of labor relations. That is, an organization may not conduct activities, but if there is at least one registered employee, it must submit a “zero” report to the PFR. The nature of the contract does not matter. It can be an employment or civil law contract. The very fact of concluding such agreements indicates the formalization of labor relations.

For example, if a labor agreement is drawn up with a single director (founder), he is paid a salary, then SZV-M is drawn up and submitted. At the same time, the fund will have to accept a report for the November period of the current year, which shows one director, but no contract was concluded with him.

The current SZV-M form is a page. Its structure includes 4 positions. Three of them are an ordinary part of the document, and the fourth is a table. This format is equally valid for electronic and paper versions of the report.

The main components of the form are information about the insured persons, the period for which the insured reports, and the details of the obligated person. The document can take the following forms:

• initial (version of the first report submitted for a specific period for the first time);
• supplementary (version of the clarifying report, supplemented and submitted after the first document);
• canceling (version of the report, which is submitted for the purpose of canceling previously submitted information).

The original form of the document is submitted at the place of registration before the 15th day of the month immediately following the reporting one. This deadline for reporting is approved by Federal Law No. 27 and has been in force since 2017. For example, for the November period, SZV-M is rented until December 15th. For the last month of December 2017, policyholders will report by January 15 of the next year.

The supplementing and canceling versions are clarifying in nature, therefore there are no restrictions on the deadlines for their submission. The accountant independently decides when it becomes necessary to submit them. It should be taken into account that the delivery of the document after the above 15th date may entail bringing to administrative responsibility.

The deadline for submitting SZV-M from 2018 will not change. So, for the January period of the new year, the insurers will need to submit a report before February 15.

From 2017, the employer will be required to issue a copy of the SZV-M to the employee upon request or upon his dismissal. In the standard case, a copy of this document upon application is issued within 5 days. Upon dismissal, it is given on the day of termination of the contract or on the date of dismissal. It should be taken into account that the employer should not issue a copy of the entire form, but only an extract for a specific dismissed (applied) person.

Features of compiling SZV-M

The procedure for filling out the form, both electronically and on paper, is the same. Information is entered for all positions, the requirements for registration do not differ. Positions 1.2,3 are filled without fail. The insurer is guided by the following rules:

1. Position "1" includes the details of the insured (TIN of 10 digits, KPP of 9 digits, short name, registration number in the FIU). Entrepreneurs do not indicate the checkpoint.
2. Position "22" defines the reporting month of the calendar year. The numerical value of the month is entered into the position: 01 - January period or 02 - February, etc. according to the list of values ​​given in the position.
3. The code of the submitted form is prescribed depending on the type of the report form: "ISHD" (for the original), "DOP" (for the additional), "OTM" (for the canceling one). Explanations on the designations are indicated in the considered position of the form.
4. Position "4" contains information on the initials in the nominative case, SNILS, TIN of each insured person with whom an employment or GP contract was concluded. The policyholder writes down the TIN only if he has information about him. Also, the middle name is not written if it is absent.

The head of the organization or individual entrepreneur approves the drawn up document. His position must be indicated, the signature is deciphered. It is not allowed to endorse the report by a representative.

The date of compilation is written next to it in the format “DD.MM.YYYY”. Printing is subject to availability. The insured must submit the completed reports himself.

SZV-M submission methods: advantages and disadvantages

The insured is obliged to submit an electronic version of reporting if he employs more than 25 people. If the number of employees is less than 25 people, the report is submitted on paper. Depending on this, an acceptable method of delivery, delivery of SZV-M is selected.

Delivery method SZV-M	Advantages	disadvantages
Through TCS	Saving time and money; availability; you can draw up a form quickly and free of charge using the “Documents PU 6” program on the PFR website or for a fee on one of the services such as Internet accounting “My business”; the possibility of self-checking for errors on the fund's website	Only for the electronic version of the report; mandatory presence of EDS; technical delays are not completely excluded; when generating an electronic report, you must comply with a number of mandatory requirements in accordance with the resolution of the fund No. 1077p dated 07.12.2016, such as: XML extension, UTF-8 encoding, proper file name
By mail	Inexpensive, convenient for the paper form of the document; sent by a valuable letter with an inventory	Only for the report on paper; it takes time to search (print) the form, fill it in correctly, send it; possible overlays with delivery, a certain probability of losing a letter on the way

Each method is good in its own way. The only limitation that confronts the obligated person is the number of employees. So, it is not permissible to generate and submit an electronic version of reporting when up to 25 people work for him. This will be a violation. Accordingly, the method of delivery through the TCS is not suitable here.

And vice versa. If the number of employees is more than 25 people, the policyholder is not entitled to choose to send a report on paper through the post office. This will be an offense for which he will be punished with financial sanctions.

Common mistakes when compiling SZV-M

Most of the errors in compiling the form are related precisely to the correctness of its design, entering complete and accurate information. . Mistakes made may be minor, in which case the SEV-M is accepted by the fund without correction. In other cases, the FIU accepts the report in full or in part, but obliges the insured to correct existing errors and provide already updated information.

If the report is not accepted, it means that serious errors were found in the form (incorrect TIN, reporting period, etc.). Then all errors are corrected, the report is submitted again.

It is necessary to include in the appropriate positions the data of those insured citizens with whom an agreement has been drawn up (labor or GPC) and its effect in reporting month celebrated at least during the day. At the same time, the presence of accruals, payments and the deduction of obligatory contributions on them for the same period is not necessary.

If gross errors were made and the fund did not accept the reporting, then it is possible that financial sanctions will be applied to the insured. As a standard, for an error (one or several), one PFR employee has the right to recover 500 rubles.

Responsibility for non-delivery and violation of the deadlines for submitting SZV-M

Violation of the established deadlines and procedure for the submission of SZV-M, the submission of incomplete reports or the indication of false information in it is recognized as an offense. The insured as a violator in such cases is held liable on the basis of Federal Law No. 27, Art. 17. Penalties are applied to the guilty person as punishment.

Upon receipt of a demand for payment of a fine, the policyholder is obliged to pay the amount of the sanction within 10 subsequent days. If he does not do this or pays in part, the FIU has the right to recover through the court.

The listed financial sanctions can be written off due to their hopelessness. The PFR goes for it when it is impossible to recover money for legal, economic, social reasons.

The policyholder is not punished for an offense if 3 years have passed at the time of the decision to hold liable (due to the statute of limitations). By this time, the legal consequences cease.

Example 1. Sample compilation of SEB-M for the November period

LLC "Proekt" is SZV-M for the November period of the current year. The policyholder should include information on two insured citizens working for him. Both work on the basis of an employment contract. The policyholder enters data on Valentin Petrovich Grigoriev into the table (only SNILS, since there is no information on the TIN). For the second employee, Galina Semenovna Petrovskaya, all data is entered.

In the first position, the details of Project LLC are recorded (No. in the FIU, TIN, short name, checkpoint). The company reports for November, therefore, "11" is entered in the proper position for the period. Further, "ISHD" is indicated, since the report is being submitted for the first time.

Answers to frequently asked questions

Question #1: Are non-profit organizations without employees required to hand over SZV-M?

It is not necessary to apply in the presence of the following circumstances: there are no insured working citizens in the NPO, with and. about. the chairman of a non-profit structure (partnership, society) has not drawn up a GPC agreement (or an employment agreement).

Question #2: If an individual entrepreneur has no employees, does he need to submit SZV-M to the fund on a monthly basis?

Individual entrepreneurs without employees do not need to report on this form at all.

If an individual entrepreneur hires at least one person under a GPC agreement (or labor agreement), then he will need to draw up a report. You will have to hand it over every month and as long as this person works for an individual entrepreneur (See also the article: → " Tax reporting for IP in 2018).

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Who must submit SZV-M reports in 2018?

In 2018, all employers must submit monthly SZV-M reports to the FIU:

• organizations and their separate subdivisions;
• Individual entrepreneurs, as well as lawyers, private detectives and notaries.

The report should include data on all employees performing work on the basis of labor or civil law contracts.

However, individual entrepreneurs, lawyers, private detectives and notaries who do not have employees, SZV-M is not handed over. Because they are not considered employers.

Deadlines for submission of reports in 2018: table

Send the data in the SZV-M form to the FIU on a monthly basis no later than the 15th day of the month following the reporting one (clause 2.2 of article 11 of the Law of 04/01/1996 No. 27-FZ). If the deadline for 2018 falls on a weekend or holiday, then you can submit reports on the next business day (PFR Letter No. 08-19/19045 dated December 28, 2016). Taking into account the necessary transfers, we have prepared a single table with the deadlines for the delivery of SZV-M in 2018:

In the field "Reporting period" SZV-M, indicate the code of the month for which you submit the calculation:

Enter the year for which you are reporting in the "Calendar year" field. For example, if submitting a report for January 2018 in 2018, enter “2018” in this field.

How to submit reports in 2018

In 2018, the following rule applies: if 25 or more “physicists” are included in the SZV-M report for the next month, then the insured (organization or individual entrepreneur) is obliged to transfer the reports via the Internet as an electronic document signed with an enhanced qualified electronic signature. If there are less than 25 people in the report, then it is allowed to submit a “paper” report (paragraph 3, paragraph 2, article 8 federal law dated April 1, 1996 No. 27-FZ). At the same time, for electronic and paper SZV-M, the deadlines for submitting SZV-M in 2018 are the same. Information must be submitted no later than the 15th day of the month following the reporting month (regardless of the method of delivery).

Violation of deadlines: responsibility

What will happen for violation of the deadlines for the delivery of SZV-M in 2018? Are there penalties for failure to submit monthly reports by the 15th day following the reporting months?
Yes, there is liability. For failure to submit within the prescribed period or submission of incomplete and (or) inaccurate information as part of the SZV-M report, financial sanctions in the amount of 500 rubles are applied to such an insured in respect of each insured person (Article 17 of the Federal Law of 01.04.1996 No. 27-FZ).

Accordingly, if you are late with the delivery of SZV-M, for example, for February 2018 by at least one day, and 85 people are listed in the report, then the fine for being late will be 42,500 rubles (85 × 500).

There is also a fine for violating the procedure for submitting information - 1000 rubles (Article 17 of the Federal Law of 04/01/1996 No. 27-FZ). That is, if in 2018 you violate the method of submitting SZV-M and submit, for example, a paper report instead of an electronic file, then inspectors from the PFR can additionally fine the organization or individual entrepreneur.

Terms of adjustment of reports in 2018

• "original" (original) - the first submitted report;
• "additional" (additional) - a report that allows you to supplement previously submitted and accepted information;
• "cancel" (cancelling) - if you need to cancel previously incorrectly submitted information.

With the original forms of SZV-M (primary), everything is clear. In 2018, they must be submitted no later than the 15th day of the month following the reporting month. However, the legislation does not specify anything about the deadlines for submitting supplementary or canceling forms. But what is the time frame for updating SZV-M reports? Let's try to understand with an example.

Example.

SZV-M for February 2018 was handed over by the organization on March 12, 2018. However, on March 19, 2018, the accountant independently revealed that one person was erroneously not included in the report, who at the end of February 2018 was hired under an employment contract. In this regard, on March 20, 2018, the accountant submitted an SZV-M report with the “additional” type to the FIU and supplemented the already submitted report with information in the accepted employee.

Note that there are no restrictions on the deadlines for the delivery of supplementing and canceling SZV-M in the legislation. That is, the accountant can submit clarifying and canceling information at any time when he sees fit. However, we recommend considering important points associated with possible liability.

What are the consequences of clarifying the SZV-M

As we have already said, for late submission of the initial (primary) SZV-M, liability is established in the form of a fine: 500 rubles for each employee about whom information is not provided. The same fine is provided for the submission of incomplete and (or) false information (Article 17 of the Federal Law of 04/01/1996 No. 27-FZ).

Note that some territorial divisions of the PFR believe that insurers supplementing or canceling the SZV-M are required to submit no later than the deadline for reporting for the reporting period. If you submit reports later, there will be a fine: 500 rubles for each "physicist" for whom the information was unreliable. This is reported, in particular, by the OPFR for the Tver region on the PFR website.

Let's return to our example when the accountant submitted the supplementary form on March 20, 2018, that is, after the February 2018 reporting deadline (after March 15, 2018). According to the logic of the PFR representatives, the insured in this case should be fined 500 rubles. But why? After all, the accountant independently discovered the error and took measures to correct it. The territorial body of the PFR did not reveal any error or unreliability. Why, then, should the policyholder be held accountable for such actions? There are no official clarifications from the FIU in this regard. However, in our opinion, in order to avoid disputes with the territorial bodies of the PFR, it makes sense to submit clarifying or canceling SZV-M reports better before the deadline for submitting reports for the current month. That is, for example, it is better to clarify the February report of SZV-M 2018 no later than March 15, 2018.

The introduction of new mandatory reporting always raises many questions, since ignorance of the nuances of filling it out will not be considered by regulatory authorities when violations are detected. Therefore, it is not at all surprising that with the appearance of the SZV-M form, intended for submission to the Pension Fund of the Russian Federation, a wave of legitimate questions began. One of them sounds like this: is it possible to send SZV-M by mail? We will answer it in our article, describing the situation in detail from all sides.

What is SZV-M

The form is a monthly report submitted by employers to the FIU in accordance with clause 2.2 of Art. 11 of the current law No. 27-FZ. The purpose of completing this reporting is to provide accurate information about the personal data of employees, namely:

• FULL NAME.
• SNILS

SZV-M submission methods

The current legislation establishes two possible ways submission of this reporting form:

• electronic report form
• paper form

In fact, enterprises do not have a free choice of the method of submission. Possibility to submit the form paper form available only where the number of employees is less than 25 people. In all other cases, only the electronic form is acceptable.

Sending by mail

With regard to sending reports by mail, this is acceptable for paper. But at the same time, the enterprise must comply with the requirements of the law to submit such a form, that is, the number of employees should not exceed 25 people, and this condition is mandatory. If the company has 25 or more employees, then only the electronic form of submitting this report is allowed.

If you are sure that you have the right to submit reports in paper form, then before sending it by mail, be sure to make an inventory of the attachment to the letter. The inventory is dated and marked by the post office. This will allow in an unforeseen situation to prove the fact of timely sending of documents.

Deadlines for submitting the SZV-M form

The report is monthly and has the same due dates for all media types. The employer, regardless of the chosen method (electronic form or paper), is obliged to submit reports to the FIU before the 10th day of the month following the reporting one. At the same time, existing postponements are taken into account when the 10th day falls on a day off. For violation of the deadlines for submitting the SZV-M form, a fine in the amount of 500 rubles is provided.

The SZV-M report is a form containing information about insured employees. Legal entities and individual entrepreneurs monthly transfer it to the Pension Fund.

The form, timing and procedure for submitting the SZV-M report were approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 02/01/2016.

SZV-M report: who delivers and when

SZV-M reporting must be submitted monthly no later than the 15th day following the reporting month. If the deadline for submitting the form falls on a holiday or weekend, it must be submitted on the next business day. Current regulations do not prohibit taking it earlier, in the current month. However, the employer must be sure that by the end of the month he will not hire a new employee. Otherwise, a penalty for providing incomplete information. The deadlines for the delivery of SZV-M in 2020 for individual entrepreneurs with employees do not differ from the generally approved ones.

We will provide the deadlines for the delivery of SZV-M in 2020 in the form of a table:

Reporting period (2020)	Deadline
	(date moved from weekend)
	(date moved from weekend)
September
	(date moved from weekend)
	(date moved from weekend)

Monthly reporting to SZV-M in 2020 must be provided by all insurers (organizations and individual entrepreneurs) in relation to insured persons who work under employment contracts and with whom civil law contracts have been concluded, if remuneration for them is paid insurance premiums. The form is submitted to the territorial body of the PFR, in which the reporting organization is registered.

Is it necessary to report if there are no employees and persons working under GPC agreements

The SZV-M form is also required to be provided by those companies that do not have a single employee. According to the current legislation, the CEO is also an employee.

In accordance with the new requirements of the Pension Fund of the Russian Federation, even if the head is the sole founder of the legal entity, even if he is the only employee, reports must be submitted for him. Such explanations are contained in the message of the Pension Fund of the Russian Federation.

Who is exempt from reporting

• peasant farms where there are no employees;
• individual entrepreneurs, arbitration managers, private lawyers and notaries who pay fixed insurance premiums only for themselves;
• employers in relation to foreign citizens and stateless persons who temporarily reside in Russia or work remotely, who are not covered by compulsory pension insurance;
• employers in relation to military personnel, employees of the Ministry of Internal Affairs and the Federal Security Service (with the exception of civilians), since compulsory pension insurance does not apply to them, and other guarantees are provided for them by the state.

Where and in what form to take SZV-M in 2020

The SZV-M form is submitted to the territorial body of the PFR in which the insured is registered (clause 1, article 11 of Law No. 27-FZ). At the same time, each branch separately submits information about employees and persons who perform work (render services) under civil law contracts. Please note that when filling out the document, the TIN of the main company is indicated, and the checkpoint separate subdivision.

According to paragraph 2 of Art. 8 No. 27-FZ, a company with less than 25 insured persons may submit reports in the form of documents in writing (on paper). The rest are required to submit reports electronically. In 2020, the Pension Fund fines those organizations that do not comply with the reporting format prescribed by law by 1,000 rubles. Below are instructions for filling out the form.

You can fill out a monthly report quickly and free of charge in special program"Documents PU 6". It is available for download on the official website of the Pension Fund in the section "Free programs for employers".

You can also fill out a report in online services on the websites of accounting software developers - My Business, Kontur, Sky and others. Some sites allow you to do this freely, but usually the services require a fee (up to 1000 rubles).

Instructions for filling out section I of the SZV-M report

The form consists of 4 sections, each of which is required to be completed. Instructions for filling out will help you figure it out. In section 1, the following details of the insured should be indicated:

• registration number in the FIU. It is indicated in the notice from the Pension Fund received upon registration. It can also be obtained from the local branch of the FIU, tax office on either site nalog.ru;
• name (short);
• in the "TIN" field, indicate the code in accordance with the received certificate of registration with the tax authority;
• the field "KPP" individual entrepreneurs do not fill out. When filling out the form, organizations indicate the checkpoint that was received at the IFTS at the location (separate subdivisions indicate the checkpoint at their location).

Sample Section I

Instructions for filling out section II of the SZV-M report

In section 2, you need to specify the period for which the form is submitted. The code of the reporting period is a two-digit serial number of the month, the year consists of four digits. If difficulties arise, the form provides explanatory data with this information.

Section II Form

Instructions for filling out section III of the SZV-M report

In section 3, you must specify the code for the type of report being transmitted. It can take 3 values:

• "ISHD" - the original form, which the company submits for the specified reporting period for the first time;
• "add" - complementary form. This code must be specified if the original report has already been submitted, but it needs to be corrected. For example, a new employee appeared or incorrect data was submitted for him;
• "cancel" is a canceling form. This code should be used if you want to completely exclude any employees from the submitted initial report. For example, the report contains data on an employee who quit and was no longer working in the current period.

Sample Section III Completion

Instructions for filling out section IV of the SZV-M report

The last section is presented in the form of a table, which contains a list of employees who have concluded labor contracts at the enterprise in the current period, including GPC agreements. The table consists of four columns:

• the serial number of the line is written to the first;
• in the second - full full name. employee in the nominative case. If there is no middle name, it is not indicated;
• in the third - SNILS (registration number of the employee in the FIU). This is required information;
• in the fourth - TIN (registration number of the employee in the Federal Tax Service). As stated in the Resolution of the Board of the Pension Fund of the Russian Federation No. 83p, this column is filled in if the insured has the necessary information.

Entering data into the table is allowed either in alphabetical order or randomly.

At the end the report must be signed CEO or an entrepreneur indicating the position and full name. The date of compilation of the form is also indicated here and a seal is affixed if it is used in the company. Since the SZV-M form does not provide for the possibility of signing the report by the representative of the insured, it must be submitted personally either by the director of the organization or by the entrepreneur.

Sample Section IV

A sample document completely filled out according to the instructions looks like this:

Common mistakes when filling out SZV-M

	It should be	How to fix
There is no information about the insured person	When filling out the form, you must indicate all employees with whom an employment contract or a GPC agreement has been concluded (even if the person worked for only one day). Information must also be submitted if there were no accruals and payments per employee to the FIU, but he was not fired.	Supplementary reporting is submitted, which indicates those employees who were not reflected in the original form. In the third section, we put the form code "DOP".
There is an extra employee	The presence of records of unnecessary employees (for example, dismissed) is equated to inaccurate information.	You need to provide a cancellation form with only unnecessary employees indicated in it. In the third section, we put the form code "OTMN".
Wrong employee TIN	Although the absence of the TIN itself when filling out the form will not be an error, nevertheless, if it is indicated, enter it correctly.	At the same time, two forms are provided: canceling - for an employee with an incorrect TIN and, along with it, supplementing, which indicates the correct information.
Wrong employee SNILS	As with the TIN, the absence of a code is not an error, but you can get a fine for incorrect information.	If the report is not accepted, then it must be corrected and resubmitted as outgoing. If only correct information is accepted, then corrections are provided to employees with errors in a supplementary form.
Wrong reporting period	You must enter the correct month and year code.	You must resubmit the form with the "outgoing" status, correctly specifying the reporting period.

Sanctions and fines

For failure to provide the SZV-M form within the prescribed period, a fine of 500 rubles is provided. This amount will have to be paid for each employee for whom information is not provided (part 4 of article 17 of law No. 27-FZ). The submission of incomplete and (or) false information in relation to each employee will be punished with the same fine (part 4 of article 17 of law No. 27-FZ). In addition, for filing reports in the wrong form, the PFR will fine the employer 1,000 rubles. In case of erroneous information, a fine can be avoided if you correct the inaccuracy yourself.

The preparation of this report does not take a lot of time, and the SZV-M instructions for filling out this will help.

Question 1. To whom specifically should policyholders submit monthly reports?

Answer. In accordance with clause 2.2 of Article 11 of Federal Law No. 27-FZ of 01.04.1996 “On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance”, policyholders submit monthly reports on each insured person working for him (including persons who have entered into civil law contracts nature, the subject of which is the performance of work, the provision of services).

In accordance with section 4 "Information on the insured persons" in the form SZV-M, the said form indicates data on the insured persons - employees of the insured, with whom the following contracts were concluded, continue to operate or terminated in the reporting period:

- employment contracts;

- civil law contracts, the subject of which is the performance of work, the provision of services;

- agreements on the alienation of the exclusive right to works of science, literature, art;

- publishing license agreements;

- licensing agreements on granting the right to use a work of science, literature, art.

Thus, in order to resolve the issue of submitting or not submitting monthly reports to a specific insured person, it is necessary to proceed from the following:

1) what contract has been concluded between the employer and the insured person (type of contract);

2) whether this agreement was valid in the reporting period - month (Information in the SZV-M form is subject to submission if the corresponding agreement was valid for at least 1 day in the reporting period);

3) it does not matter whether accrual and payment were made in the reporting period wages(remuneration) under this agreement and insurance premiums for compulsory pension insurance.

Let's consider this situation with examples.

The insured person who worked under an employment contract was dismissed (the employment contract was terminated) on November 1, 2019 (i.e. in November 2019, this insured person had only one working day).

In this case, there is a situation when the contract was terminated in the reporting period - November 2019. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

On October 31, 2019 (the last working day of October 2019), a civil law contract was concluded between the policyholder and the insured person, the subject of which is the performance of certain types of work. Since the work under this contract has not yet been completed, then, accordingly, at the time of submission of the monthly reporting, the Act of acceptance of work performed has not been issued, and payment has not been made under this contract.

The contract was concluded in the reporting period - October 2019. Accordingly, the policyholder is obliged to submit Information on the SZV-M form for October 2019 for such an insured person.

The insured person has been working for the insured since 2012 under an employment contract concluded for an indefinite period. From September 2018 to the present, this employee is on parental leave until the child reaches the age of 1.5 years.

In the reporting period - November 2019, the contract continues to operate. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

The insured person has been working for the insured since 2010 under an employment contract concluded for an indefinite period. From November 1 to November 30, 2019, the specified employee was on leave without pay.

In the reporting period - November 2019, the contract continues to operate. Accordingly, the policyholder is obliged to submit to this insured person the Information in the SZV-M form for November 2019.

Similarly, the issue of submitting monthly reports is also resolved in cases where an employee who is actually in an employment relationship with the insured (i.e., there is a situation where the contract was valid for at least one day in the reporting period) did not work (i.e. for some reason did not comply with the internal labor regulations). For example, during a period of temporary disability, maternity leave, leave to care for a child aged 1.5 to 3 years, as well as during absenteeism, downtime (both through the fault of the administration and the fault of the employee) and in other similar situations.

At the same time, please note that if the organization made any payment to the insured person outside the framework of an employment contract or a civil law contract, the subject of which is the performance of work or the provision of services (for example, the payment of remuneration for a holiday date to former employees of the organization, the payment of scholarships to students, etc. .p.), for such insured persons Information in the SZV-M form is not subject to submission.

Question 2. Can the organization submit "zero" Information in the SZV-M form (without filling in information about the insured persons).

Answer. There are no legal grounds for accepting “zero” Information from insurers in the SZV-M form (without filling in information about the insured persons) from the PFR bodies. This information must necessarily contain information about specific insured persons.

Question 3. Should insurers who independently pay insurance premiums (individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers) submit Information in the SZV-M form?

Answer. The categories of policyholders indicated in the question do not submit monthly reports FOR THEM.

However, if independent payers of insurance premiums have employees (i.e. persons with whom they have employment contracts or civil law contracts), then, accordingly, the named insurers must submit Information in the SZV-M form for their employees.

At the same time, it must be borne in mind that from January 1, 2017, in connection with the transfer of functions for the administration of insurance premiums from the Pension Fund of the Russian Federation tax authorities the procedure for registering with the PFR bodies of individuals who have concluded contracts with employees (individual entrepreneurs, lawyers, notaries engaged in private practice, arbitration managers), as well as the procedure for submitting reporting documents by them, has changed.

In this regard, independent payers of insurance premiums that are employers must submit information on individual (personalized) records of insured persons working for them to the Pension Fund of the Russian Federation indicating the registration number assigned to them as individuals self-paying insurance premiums for themselves. The registration number in the PFR, assigned to independent payers of insurance premiums with employees, before 01/01/2017, should not be used when reporting to the PFR authorities.

Question 4. Is it necessary to submit monthly reports on law enforcement officers and other law enforcement agencies?

Answer. Information in the SZV-M form should be submitted for insured persons who are covered by compulsory pension insurance (Article 7 of the Federal Law of December 15, 2001 No. 167-ФЗ “On Compulsory Pension Insurance in Russian Federation»).

For military personnel, employees of bodies of the Ministry of Internal Affairs of the Russian Federation, Federal Service security of the Russian Federation and other power and law enforcement agencies, compulsory pension insurance does not apply. Accordingly, monthly reporting on them should not be submitted.

However, this rule does not apply to persons working in the named bodies for free employment. If an employment or civil law contract is concluded between the relevant body and the employee, then Information on the form SZV-M must be submitted for such employees.

Question 5. Should information be submitted in the form of SZV-M for unemployed citizens?

Answer. For citizens who are registered with the employment authorities as unemployed, information in the SZV-M form is not submitted.

Question 6. Should monthly reporting be submitted for foreign citizens and stateless persons?

Answer. Information in the SZV-M form should be submitted for insured persons covered by compulsory pension insurance.

According to Article 7 of Law No. 167-FZ, the insured persons are:

1) foreign citizens and stateless persons permanently residing on the territory of the Russian Federation;

2) foreign citizens and stateless persons temporarily residing on the territory of the Russian Federation;

3) foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, provided that such a citizen does not belong to the category of highly qualified specialists in accordance with Federal Law No. 115-FZ of July 25, 2002 “On the Legal Status of Foreign Citizens in the Russian Federation».

Accordingly, for these foreign citizens and stateless persons with whom the employer has concluded employment or civil law contracts, Information must be submitted in the form of SZV-M.

Foreign citizens or stateless persons temporarily residing on the territory of the Russian Federation, who are classified as highly qualified specialists in accordance with Law No. 115-FZ, are not covered by compulsory pension insurance, they are not insured persons. Accordingly, information in the SZV-M form is not subject to submission for such persons.

Question 7. Should independent payers of insurance premiums fill in such a detail of the Information in the SZV-M form as the code of the reason for registering the taxpayer?

Answer. Filling in all the details about the insured specified in section 1 of the Information in the SZV-M form, including the taxpayer identification number and the insured's checkpoint, is mandatory.

However, independent payers of insurance premiums do not have a checkpoint. Accordingly, the said category of policyholders, when submitting Information in the SZV-M form for persons who are in labor or civil law relations with them, does not fill in this requisite.

Question 8. Information in the form SZV-M is a separate subdivision. How in this case should I fill in the details of the TIN and KPP?

Answer. Separate subdivisions of legal entities fill in these details as follows:

- TIN of the parent organization, since the separate subdivision does not have its own TIN;

- Checkpoint of a separate division (not the parent organization).

Question 9. Section 4 of the Information on the SZV-M form provides for filling in such information about the insured person as the TIN of the insured person. Is it obligatory to fill in such a requisite? Will financial sanctions be applied for the provision of false information if the specified details are absent in the Information in the SZV-M form?

Answer. Clause 2.2 of Article 11 of Law No. 27-FZ, as well as the SZV-M form approved by Resolution of the PFR Board of February 1, 2016 No. 83p, provides that the TIN of the insured person is filled in if the insured has data on the TIN of the employee.

Thus, if the policyholder does not have information about the TIN of the employee, then this requisite in the SZV-M form is not filled out. At the same time, the PFR authorities do not have legal grounds for refusing to accept from policyholders Information in the SZV-M form, in which data on the TIN of the insured person are not filled out.

Question 10. Should peasant (farmer) households submit monthly reports?

Answer. Peasant farms registered with the PFR bodies after 01/01/2017 are registered with the PFR bodies as:

1) KFHs, in which, in addition to the head of the farm, there are members of the KFH (category 89 - the head of the KFH is registered with the PFR authorities, paying insurance premiums for himself and for the members of the KFH).

In this case, the head of the peasant farm should not submit Information in the form of SZV-M (both for himself and for members).

2) The head of the peasant farm, which has no members (category 96 - the head of the peasant farm is registered with the PFR, paying insurance premiums only for himself).

In this case, the head of the KFH does not have to submit Information in the form of SZV-M.

Peasant farms (both categories 89 and 96) can have employees, i.e. persons with whom the KFH has concluded employment or civil law contracts (DO NOT CONFUSE with members of the KFH).

In this case, the KFH submits Information in the form of SZV-M for employees.

It should be borne in mind that peasant farms registered with the Pension Fund of the Russian Federation before 01/01/2017 and using the labor of employees were assigned the insured category code 24. The specified category of the peasant farm must submit Information in the SZV-M form for employees in categories 89 or 96.

KFH is registered in territorial bodies PFR 01.02.2018.

KFH consists of three members of the farm, one of which is elected as the head of this farm. In addition, the head of the peasant farm concluded labor contracts for an indefinite period with two employees.

This farm is registered with the Pension Fund of the Russian Federation in category 89 (the head of a peasant farm with members).

Accordingly, the head of the peasant farm must submit Information in the SZV-M form only for employees - for two insured persons (indicating the registration number for category 89).

For himself and members of the farm The head of the peasant farm should not submit information in the form of SZV-M.

Question 11

Answer. The insured must annually submit to the PFR authorities "Information on the insurance period of insured persons" in the form of SZV-STAZH, approved by Resolution of the PFR Board dated December 06, 2018 No. 507p.

Information on this form is submitted by insurers for reporting periods starting from calendar year 2017.

Question No. 12

Answer. The specified information must be submitted by the insured for each insured person working for him (including persons who have entered into civil law contracts for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation on taxes and fees).

Question number 13

Answer. In accordance with paragraph 2 of Article 11 of Law No. 27-FZ, insurers making payments and other remuneration to individuals (employers) must submit Information in the SZV-STAZH form annually, no later than March 1 of the year following the reporting one.

Thus, reporting for the calendar year 2019 will need to be submitted no later than March 2, 2019.

Question No. 14. What information is reflected in the information on the SZV-STAZH form?

Answer. The Information in the SZV-STAZH form reflects information on the period of work of the insured person during the calendar year, including the periods of activity included in the length of service in the relevant types of work, determined by special working conditions.

Question 15. Should an organization that does not conduct financial and economic activities, which does not have employees, submit Information in the SZV-M form and Information in the SZV-STAZH form to the founder acting as the head, if an employment contract has not been concluded with him?

Answer. Since April 2018, the procedure for submitting Information in the SZV-M form by policyholders who do not conduct financial and economic activities, who do not have employees (with whom labor or civil law contracts have been concluded), has changed, and the functions of the head are performed by the sole founder or one of the founders of the organization .

Starting from the reporting period - April 2018, these policyholders must submit Information in the form of SZV-M for the following categories of insured persons:

For the sole participant (founder), member of the organization, owner of its property, who performs the functions of the head without concluding an employment or civil law contract;

To one of the participants (founders) of the organization, who is entrusted with the functions of a leader without concluding an employment or civil law contract.

In addition, starting from the reporting period - the calendar year 2018, for the specified categories of insured persons, policyholders are required to submit Information in the SZV-STAGE form.

Information on the periods of work of the insured person in section 3 of the Information on the SZV-STAGE form is filled out as follows:

Question 16. Should an organization submit accounting documents for persons holding elected positions in non-profit cooperatives and partnerships?

Answer. In accordance with the provisions of the Labor Code of the Russian Federation, persons holding elected positions in non-profit cooperatives (partnerships) are considered to be exercising labor activity regardless of the fact of concluding an employment or civil law contract with them.

Based on the foregoing, starting from the reporting period - May 2018, policyholders that are non-profit cooperatives and partnerships are required to submit Information in the SZV-M form for persons holding elective positions in these cooperatives (partnerships), regardless of the fact that there is a contract concluded with them employment or civil law contract, as well as the frequency of payment of monetary remuneration to them.

Also, starting from the reporting period - the calendar year 2018, the insurers are required to submit Information for the indicated persons in the form of SZV-STAGE.

An exception is the situation when the Charter contains provisions that the person holding an elective office carries out activities on a voluntary basis, for the conduct of which the payment of monetary remuneration is not provided. Such an insurer, in order to be exempted from the obligation to submit Information in the SZV-M form and Information in the SZV-STAZH form, must submit the said Charter to the PFR Department.

At the same time, information on the periods of work of the insured person in section 3 of the Information on the SZV-STAZH form is filled in as follows:

The calendar months in which payments and other remuneration in favor of the insured person were not made (and, accordingly, insurance premiums were not charged) must be reflected in column 11 “Calculation of the insurance period. Additional Information" with the code "NEOPL";

The calendar months in which payments and other remunerations were accrued in favor of the insured person and, accordingly, insurance premiums were accrued, are reflected as periods of work included in the insurance record (without specifying any code).

Question 17. Should organizations engaged in charitable activities submit Information in the SZV-M form?

Answer. Based on the provisions of the Federal Law of August 11, 1995 No. 135-FZ “On Charitable Activities and Volunteerism (Volunteering)”, disinterested performance of work, provision of services, provision of other support is possible within the framework of charitable activities, the conditions for which, in accordance with Article 17.1 of the said law, can be fixed in a civil law contract, which is concluded between a volunteer (volunteer) and a beneficiary, and the subject of which is the gratuitous performance by a volunteer (volunteer) of work and (or) the provision of services by him for the purposes specified in paragraph 1 of article 2 of the said law, or in other public useful purposes.

At the same time, in accordance with part 6 of article 420 tax code of the Russian Federation, payments to volunteers (volunteers) as part of the execution of concluded civil law contracts, to reimburse the expenses of volunteers (volunteers), with the exception of food costs in excess of the daily allowance provided for in paragraph 3 of Article 217 of the Tax Code of the Russian Federation, to the object of taxation of insurance premiums do not apply.

In this regard, if, within the framework of civil law contracts concluded with volunteers (volunteers), voluntary (volunteer) organizations make payments aimed at reimbursing their food expenses in an amount exceeding the daily allowance, for such insured persons Information on the SZV form -M appear.

Question No. 18. What measures of responsibility are provided for insurers for submitting individual (personalized) accounting information (including Information in the SZV-M form and Information in the SZV-STAZH form) in violation of the established deadlines, as well as in case of submission of incomplete and (or) false information?

Answer. For failure to submit within the prescribed period, as well as for the submission of incomplete and (or) inaccurate information on individual (personalized) records, the following liability measures are applied to policyholders:

Financial sanctions in the form of a fine of 500 rubles for each insured person (third part of article 17 of Law No. 27-FZ). This measure of responsibility applies to the insured (employer);

Imposition of an administrative fine on an official of the insured in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

To date, all employers are familiar with the SZV-M report. However, it is not uncommon for him to have many questions. This article will discuss whether it is possible to send SZV-M to the Pension Fund by mail.

What is the purpose of the SZV-M report?

First of all, let us recall what goals the Pension Fund of the Russian Federation pursues by requiring organizations to submit a report in the form of SZVM.

The legislation of the Russian Federation is constantly undergoing changes. In the field of pension provision, innovations have recently taken place - the indexation of pensions for pensioners who continue their labor activity in various companies has been canceled. In order to avoid errors in the calculation of pension accruals for such citizens, they must be tracked. That is why in 2016 the Board of the Pension Fund of Russia issued a resolution in which it obliged all employers to submit a report to this fund in the form of SZV-M.

Who is required to submit a report on the SZV-M form in 2020?

All organizations and individual entrepreneurs with at least one employee must report to the Pension Fund. There are also no concessions when submitting SZV-M for such employers.

Thus, answering the question of who is required to submit a SZV-M report in 2020, it can be said with confidence that all employers (both organizations and individual entrepreneurs) must draw up and send this document to the FIU.

Important! The report includes all employees who are employed on the basis of civil law and labor contracts. That is, they indicate in the report not only those currently working, but also employees who are in maternity leave, annual leave and extended sick leave.

What is the procedure for issuing an SZV-M report?

The SZV-M report is short and consists of four sections:

1. Information about the insured, which is the employer;
2. Information about the reporting period;
3. Information about the type of form being filled out;
4. Information about insured persons - employees of organizations and individual entrepreneurs.

In the first section, it is mandatory to fill in the employer's number for identification in the Federal tax service, his checkpoint, as well as the name and registration number in the Pension Fund of Russia.

The second section should contain the name of the month for which the report is being compiled.

In the third section, the responsible officer, when submitting the report for the first time, indicates that SZV-M is primary. If the report for the specified period is submitted repeatedly, since not all data are indicated in the primary report, then the form type is selected - supplementary. In the case when previously erroneous data was sent, the canceling form is indicated.

1. Surname and initials of the employee;
2. His SNILS;
3. His TIN.

Important! The employer does not always have information about the TIN or SNILS of the employee, therefore, in this case, it is allowed not to fill in the corresponding field, but to put a dash in its place. At the same time, Pension Fund specialists strongly advise attaching an explanatory letter to such a report, which will indicate the reason for the absence of this information from the employer.

What are the deadlines for submitting the SZV-M report?

The SZV-M report is subject to submission by employers on a monthly basis. Like any other reporting, SZV-M has its own deadlines for submission - the 15th day of the month following the reporting month. Thus, in 2020, the PFR requires submitting a report in the SZV-M form no later than the dates indicated in the following table.

Reporting period	Submission Deadline
January 2020	February 15, 2020
February 2020	March 15, 2020
March 2020	April 16, 2020
April 2020	May 15, 2020
May 2020	June 15, 2020
June 2020	July 16, 2020
July 2020	August 15, 2020
August 2020	September 17, 2020
September 2020	October 15, 2020
October 2020	November 15, 2020
November 2020	December 17, 2020
December 2020	January 15, 2020

Is it possible to take SZV-M by mail?

To submit reports to the Pension Fund of Russia, you can use several options:

1. Personally visit the local branch of the FIU;
2. Send documents to the territorial service of the PFR by mail;
3. Use the services of companies providing electronic services.

Shipping to FIU report SZV-M is no exception and allows all of the above methods. However, it should be remembered that not everyone has the right to submit reports to the Pension Fund on paper. Only those organizations and individual entrepreneurs, in whose subordination there are no more than 25 people, can do this.

Important! Companies with 25 or more employees must submit reports only in electronic form.

Thus, answering the question whether it is possible to submit the SZV-M report by mail, we note that those physical and legal entities, whose subordinates are no more than 25 employees, can use the services of the Russian Post when submitting this report, since they have the opportunity to independently choose the method of delivery, depending on how convenient it is for them. For those who manage 25 or more employees, there is no opportunity to submit SZV-M on paper, therefore, for them, sending this document by mail can be carried out, but is far from desirable, since it can lead to unpleasant consequences, such as overlapping organization of the fine.

For those employers who do not want to waste time traveling and still decide to send a report to the FIU in the specified form through the post office, pension service workers are advised to send it by registered mail, to which they attach an inventory of the investment. It should include the name of the addressee and his location, as well as information about the sender and the documents being sent. This inventory must be drawn up in two copies: the first copy is put into the envelope, and the second one remains in the hands of the sender.

What is the responsibility for submitting the SZV-M report in paper form?

In the event that SZV-M is sent by mail to organizations or individual entrepreneurs with 24 or fewer employees, liability is provided only if this document is not sent on time, in a different situation there will be no penalty, since this is the legal right of such an employer.

However, there are many situations when an organization with more than 25 employees still does not have the opportunity to "dump" the SZV-M Pension Fund into its territorial service in electronic form and send it in paper form by mail. In this situation, the company or entrepreneur can be fined a thousand rubles.