SZV-M is a new type of reporting to the Pension Fund since 2016. This is a kind of individual accounting of each working citizen of the country.

It indicates how long a person has worked (length of service), his personal data. One of the main purposes of reporting is to track the PFR of working pensioners.

Deadlines for the submission of SZV-M are prescribed by law . The report is provided monthly. The filing date may change if it falls on a holiday or weekend.

New deadlines for the delivery of SZV-M from .2019 - until the 15th day of the month following the reporting one.

The deadlines set by the Pension Fund for the submission of documents will begin to operate from January 1, 2019. The law states that the document will need to be submitted not on the tenth day, as in 2016, but on the 15th day of each month. The new deadline for the delivery of SZV-M in 2019 can be seen in the table:

Be sure to note that the deadline for the delivery of SZV-M for December 2017 will occur according to the new rules. The inspectors decided to give employers more time to report to the supervisory authority.

In the table above, you can see that transfers were made, as the 15th fell on a weekend. From it is known that if the reporting date falls on a weekend or holiday, then it is transferred to the next business day.

But at the same time, from December 31, 2016, Federal Law No. 212 loses its official force. This means that from this date all the norms and deadlines for submitting reports on personal records of employees will be lost. Does this mean that the transfer was incorrect?

In this case, you can adhere to the Civil Code of the Russian Federation, Article 193, which also states that if the reporting date falls on a holiday or weekend, then it is transferred to the next business day.

The FIU did not give any additional explanations regarding the correctness of the postponement of the deadlines for the delivery of SZV-M.

How is the reporting done?

Previously, if there were fewer people in the state, then the form could be submitted in paper form. The filling was done with a ballpoint pen. If the staff contained a person or more, then all reporting must be submitted electronically.

In November 2016, amendments were made, now all companies and entrepreneurs with employees are required to submit a report only in electronic form.

To do this, on the official website of the PFR, it is proposed to download free programs for sending a report. If you submit reports in the old form, then the inspectors of the pension fund will not accept such documents.

We found out the deadlines for filing SZV-M reports in 2019, and now we’ll figure out who is responsible for providing and filling out the document and what threatens for late delivery of the document.

A useful video that tells how to properly fill out reports in the FIU:

What threatens for late delivery of the document

What measures will be provided for violators who hand over the SZV-M at the wrong time ? The new form provides for an administrative fine for failure to submit the document.

When the reporting first appeared, a fine of 500 rubles was provided for each employee.

In 2019, a new fine is provided, which was not before:

If an organization or merchant submitted reports not in electronic form, but on paper, then inspectors may additionally fine the insured in the amount of 1,000 rubles. This is a penalty for incorrect submission of the document.

Therefore, when filling out and sending the document, you need to be extremely careful so that when submitting reports to SZV-M, the deadlines are not disrupted. If it still happened, then you need to provide updated reporting so that the organization is not fined for incorrect data.

Corrective report SZV-M

You will need to submit the document as follows:

• The document submitted for the first time is the original (original).
• Complementary report - complementary (additional).
• To cancel previously provided information - canceling (cancelling).

With the original report, everything is clear - this is a document submitted for the first time. With others it is more difficult, the law does not provide for when to submit clarifying documents.

For example, an accountant submitted documents on January 12, and on January 20 he discovered an error - one employee who was hired in the last days of December was not included in the report.

On January, the responsible person generates a supplementary report marked “additional”, enters the missing employee and submits it to the FIU. There are no deadlines for submitting revised reports, which means that if the accountant independently identified an error, then he can provide clarifying information at any time.

Federal Law No. 385 abolished the annual indexation of pensions for those citizens who, after taking a well-deserved rest, continue to work. The SZV-M report was designed to provide information primarily about such pensioners.

It is important for the state to track the beginning or termination of a pensioner's work, so that he can timely make or cancel the indexation of his pension. This is the official purpose of the report. Thanks to the information received by the Pension Fund, it becomes known how many citizens received income in the reporting period and from whom insurance premiums were collected.

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Although the planned indexation for working pensioners is “frozen”, this does not deprive them of the opportunity to increase the insurance pension due to the presence of pension points that were earned earlier, in 2020. Information in the Pension Fund is required for all officially employed workers, regardless of whether they have whether they are eligible for a pension or not.

Despite the fact that the administration of insurance premiums was transferred to the Federal Tax Service, the obligation to submit reports in the SZV-M form to the Pension Fund remained. Insurers submit it at the place of registration to the territorial offices of the Pension Fund.

Compared to the previous 2020, when the submission of the report was introduced, the deadlines for its submission to the Pension Fund have changed. Therefore, employers need to know until what date to hand over SZV-M in 2020 so that they do not have to pay penalties.

The PF approved the form for the monthly report by Decree No. 83p in February 2020, but the submission of a new form began in April. The form of the form is quite simple, because the information provided relates only to insured persons, without submitting data on their income and accrued contributions.

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 in the reporting period contributions were accrued for the remuneration paid;
• when the employer does not have employees with whom he could have concluded either for the payment of remuneration and the calculation of contributions, then he is not required to file 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.; (necessarily); 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.

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 2020, it is required to use a new form of electronic format, which was approved by Resolution PF No. 1077p.

Until what date to take SZV-M in 2020

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 2020 the deadline for submitting the report was the 10th, in 2020 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 2020, you can see from the following list, for:

• 12th month of 2020 until 01/16/17;
• until 02/15/17;
• 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. But it should be borne in mind that in the event of any changes in that will 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 inaccuracy of the information provided is a violation, so the legislator has provided for administrative liability for policyholders. 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 2020, 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 report, also submitted to the Pension Fund.

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, in, on, in any, i.e. the absence of a person in 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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What it is

Report in the form of SZV-M- This is a monthly report to the FIU for employers.

It is worth noting that those employers who do not want to spend time filling out and submitting the SZV-M report on their own often use various programs or online services.

Who must submit this report to the FIU

SZV-M must be handed over to individual entrepreneurs and organizations for those employees who work under an employment or civil law contract and receive income subject to insurance premiums to the Pension Fund.

For information on the deadlines for submitting other accounting and tax reports, see.

Monthly reporting form to the FIU in 2020

Monthly reporting to the FIU is submitted in the form - SZV-M. It is filled in for all employees and contains the following information:

• Name of the employee.
• Individual personal account number (SNILS).

Note: the SZV-M report form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 02/01/2016 N 83p.

note that the SZV-M report from April 1, 2017 is submitted according to the new format approved by the Resolution of the Board of the Pension Fund of the Russian Federation of December 7, 2016 N 1077p. Submission of information about insured persons in the old format will result in a refusal to accept the report, and in case of violation of the deadline for its submission, a fine of 500 rubles. for each employee included in the report.

A sample of filling out the SZV-M report in 2020

You can see a sample of filling out the form in the SVZ-M form on this page.

Deadline for submitting the SZV-M form in 2020

The SZV-M report must be submitted to the FIU monthly.

The deadline for submission is no later than the 15th of the following month.

Table 1. Deadlines for submission of the SZV-M report in 2020

Note: If the date of submission falls on a weekend or holiday, the deadline for submission of the report is postponed to the next business day.

How to fill out a new reporting form in the FIU

Instructions for filling out a report to the FIU in the form of SZV-M

Section 1. Specify the details of the insured:

• Registration number in the FIU. Indicated in the notification from the Pension Fund received during the registration of an LLC (IP). Also, you can find it at the local branch of the FIU, or at the tax office (by dictating your TIN).
• Name (short). For example, LLC "Company" or IP Tikhonov M.A..
• Field "TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority.
• Checkpoint field. IP checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate subdivisions indicate the checkpoint at their location).

Section 2 Reporting period. The number of the reporting month for which the report is being submitted is indicated, and a little further, the reporting calendar year (for example, for January it is: Reporting period 01 calendar year 2020).

Section 3 Form type (code). The form code is given:

• ref (original form, submitted for the first time in the reporting month);
• add (additional form, submitted in order to supplement previously submitted information);
• cancel (cancellation form, submitted in order to cancel previously incorrectly submitted information).

Section 4 Information about the insured persons (employees) who received payments in the reporting month is indicated:

• Surname, name, patronymic (in the nominative case).
• Insurance number of an individual personal account (SNILS).
• TIN (if information about the employee's TIN is available).

Note: Names of employees can be specified both alphabetically and in any other sequence.

At the bottom of the report, it is necessary to put the signature of the head (IP) indicating the position, seal (if any) and the date of signing.

Penalty for failure to submit the SZV-M form

For failure to submit monthly reports to the FIU or filing a report with incomplete or inaccurate information, a fine of 500 rubles for each employee.

In addition, officials of the organization (manager, accountant) may additionally be charged a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Zero report according to the SZV-M form

Even if the organization has suspended its activities, the SZV-M zero report must still be submitted. In such a company, there is at least one founder (director) who must be reported.

Since March 2018, a new procedure for submitting a report by certain categories of insured persons has been in force. Starting from the specified period, SZV-M and SZV-STAZH reports are required to be submitted in relation to:

1. The head of the organization, which is the sole founder, regardless of whether an employment contract has been concluded with him.
2. Chairman of the HOA, GPC, SNT, ONT, DNT (in the absence of a concluded labor or civil law contract)

These changes were made by letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / B-1846, brought to the attention of the PFR Departments by letter of the PFR dated March 29, 2018 No. LCH-08-24 / 5721.

Do I need to hand over SZV-M to newly created LLCs without employees, a general director and a bank account?

In accordance with the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / V-1846, brought to the attention of the PFR Departments by letter of the PFR dated March 29, 2018 No. LCH-08-24 / 5721, SZV-M must be submitted in relation to the head of the organization , which is the sole founder, regardless of whether an employment contract has been concluded with him.

Do I need to submit a report to organizations in the process of liquidation?

According to the clarifications given in the Pension Fund of the Russian Federation, the fact that an organization is in the bankruptcy stage does not relieve it from the obligation to submit a report in the SZV-M form. In this case, the zero form is filled out and signed by the bankruptcy trustee.

We have given detailed deadlines for the delivery of SZV-M in 2018 in the table for each month. Check by what date to submit the report so as not to receive a fine. And also, is it possible to report ahead of schedule, what are the deadlines for submission on paper and in electronic form.

What is the deadline for the delivery of SZV-M in 2018

Recall that the SZV-M report is monthly information about all insured persons in the pension insurance system. Insurers began to submit a new report from April 2016. Since 2017, submit the SZV-M form every month, no later than the 15th day after the reporting period.

For reference: until 2017, companies submitted a report every month until the 10th.

So, the deadline for submitting SZV-M reports in 2018 is the same - no later than the 15th day of each month.

The proposed table indicates until what date to hand over SZV-M for each month. If the 15th day of the month on which the reporting date fell is a non-working day, then the next business day is considered the last date. We have taken into account the rules for postponing deadlines in the table.

Table of deadlines for submitting the SZV-M form in 2018

	Reporting period - month	Deadline for submission in 2018.
	December 2017
	January 2018
	February 2018
	March 2018
	April 2018
	June 2018
	July 2018
	August 2018
	September 2018
	October 2018
	November 2018
	December 2018

How to submit the SZV-M form

For organizations with up to 25 people, the SZV-M report can be submitted both on paper and in electronic form. Reports can be submitted on magnetic media or using the Internet, including a single portal of state and municipal services, to the PFR body.

An employer submitting information for 25 or more people is required to submit information only in electronic format. An electronic document must be signed with an enhanced qualified electronic signature.

With such a signature, it is legally equivalent to a paper document officially signed. Reports with an enhanced qualified electronic signature can also be submitted by an insured with a smaller number of employees.

The legislation does not stipulate that when submitting the SZV-M form, you cannot use mail services. On paper, it is allowed to submit a report to organizations with less than 25 people, they can submit a report by mail.

Deadlines for reporting to the FIU in 2018

Since the beginning of 2017, organizations have submitted the following data and information to the Pension Fund:

Information about the insured persons

The information from the SZV-M report is needed by the Pension Fund in order to keep track of working pensioners. Since February 2016, pensions have not been indexed for working pensioners. The pension fund needs to keep track of who needs to index their pension, and to whom it is already being paid.

In addition, the employer must form and submit to the Pension Fund a register of insured persons for additional insurance premiums for a funded pension, for which he transfers money.

This register in the form of DSV-Z is submitted no later than 20 days after the end of the reporting quarter. The procedure for its submission to the PFR authorities is the same as for the SZV-M report.

Information about the insurance experience of the insured person

For the first time, organizations will submit information on the insurance period of insured persons in the approved SZV-STAZH form in 2018 for the reporting year 2017. The report must be submitted no later than March 1, 2018.

Information about the insured for the purposes of personalized accounting

According to the EFA-1 form, information on the insured is transmitted for individual accounting in the FIU. The form is submitted once a year no later than March 1st.

According to Appendix 5 to the Resolution of the Board of the Pension Fund of January 11, 2017 No. 3p, along with the EFA-1 form, a file is submitted that contains a package of documents consisting of the SZV-STAZH, SZV-ISH and SZV-KORR forms. These forms must include the following information:

• Data on the adjustment of the information of the insured person recorded on the individual personal account in the PRF (form SZV-KORR)
• Information on earnings and income, the amount of payments and paid insurance premiums during periods of employment, counted in the length of service of the insured person (form SZV-ISH)

Table of deadlines for submitting reports of the organization to the FIU in 2018

	Reporting type (form)	Reporting period	Deadline
	Information about the insured persons (Form SZV-M)		not later than the 15th day of the month following the reporting
	Register of insured persons for whom additional insurance premiums for a funded pension are listed and employer contributions are paid (Form DSV-Z)		no later than 20 days from the end of the reporting quarter
	Information on the insured, transferred to the FIU for maintaining individual (personalized) records (Form EFA-1), as well as Information about the insurance period of the insured persons (form SZV-STAZH), Information on earnings (remuneration), income, the amount of payments and other remunerations, accrued and paid insurance premiums, on periods of labor and other activities counted in the insurance period of the insured person (form SZV-ISH), Data on the adjustment of information recorded on the individual personal account of the insured person (form SZV-KORR)

Responsibility for violation of the deadlines for submitting the SZV-M form in 2018

Article 17 of the Federal Law of 04/01/1996 No. 27-FZ provides for liability for incorrect completion of the SZV-M form. It is 500 rubles for each fact of unreliability of information in the form.

That is, even if by chance the accountant makes a mistake in one digit when indicating the TIN or SNILS or in one letter of the employee's last name, first name or patronymic, then the PFR can hold the organization or individual entrepreneur liable in the amount of 500 rubles for each person whose information is provided wrong.

If the reporting is not submitted within the period established by law, a financial sanction in the amount of 500 rubles is also provided for each insurant indicated in the SZV-M form.

In other cases, taken into account by law, when the insured does not comply with the specified procedure for submitting reports in electronic form, a sanction in the amount of 1000 rubles is applied to him.

Hints: how to meet the deadlines for the delivery of SZV-M

It is better not to postpone the submission of the SZV-M form to the last day. You can turn it in at the beginning of the month so that you have days in reserve in case you need to make additional adjustments. Then you will definitely have time to submit the correct information to the FIU on time. The deadlines for submission of all types of the SZV-M form are the same - no later than the 15th day of the next month.

The SZV-M form is supposed to be submitted according to the type that must be indicated in paragraph 3 of the form: “out”, “additional”, “cancel”. If an erroneous entry was submitted in the original form, then it can be canceled by submitting another SZV-M report, indicating the type of "cancel" and those data about the policyholder that were indicated incorrectly.

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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 the accrual and payment of wages (remuneration) under this agreement and insurance premiums for compulsory pension insurance were made in the reporting period.

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 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 should be borne in mind that from 01.01.2017, in connection with the transfer of functions for the administration of insurance premiums from the Pension Fund of the Russian Federation to the 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.

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 paying insurance premiums on their own. 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-FZ “On Compulsory Pension Insurance in the Russian Federation”).

Compulsory pension insurance does not apply to military personnel, employees of bodies of the Ministry of Internal Affairs of the Russian Federation, the Federal Security Service of the Russian Federation and other power and law enforcement agencies. 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 was registered with the territorial bodies of the PFR on 02/01/2018.

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 policyholders for reporting periods starting from the 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 elective positions in non-commercial cooperatives (partnerships) are considered to be engaged in labor activity, regardless of the fact that an employment or civil law contract has been concluded 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 of the Tax Code of the Russian Federation, payments to volunteers (volunteers) in the framework of the execution of civil law contracts being concluded, to reimburse the expenses of volunteers (volunteers), with the exception of food expenses in an amount exceeding the daily allowance provided for in paragraph 3 Article 217 of the Tax Code of the Russian Federation, do not apply to the object of taxation of insurance premiums.

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).