Is it necessary to include the entrepreneur in the information on the form sv-m. Is it necessary for an individual entrepreneur to submit a test report for an individual entrepreneur?

All employers are required to submit a monthly report on insured persons to the Pension Fund. But some organizations have only a single employee - a director, with whom there is no contract, or have suspended their functioning or have no staff at all. Is SZV-M filed in such situations if there are no employees in 2018? Let's look into this issue.

What is SZV-M without employees

The SZV-M report is a form of personalized accounting. It is intended to reflect data about the insured employees of an organization or individual entrepreneur. Roughly, this designation stands for: Information about the Insured Incoming for the Month - SZV-M.

The preparation of this report is carried out by the responsible person appointed by the manager.

By general rule, if there are no employees at the enterprise and an employment agreement has not been signed between the manager and the organization itself, then we are talking about the need to pass the SZV-M if there are no employees. Accountants also call it a zero report.

When and who delivers

The report in question is required to be submitted to the Pension Fund legal entities and individual entrepreneurs who have entered into an employment or civil contract with individuals. Hence we conclude: there is no need to pass SZV-M if there are no de jure employees.

It is important to observe 2 criteria:

1. The agreement/contract has not expired.
2. There is an obligation to pay insurance premiums (even if there is nothing to charge contributions for, and/or employees go out at their own expense).

SZV-M is submitted monthly to the territorial Pension Fund at the place of registration of the enterprise as an insurer.

Does it make sense to take SZV-M without employees in 2018?

The SZV-M report will be practically empty in the absence of employees. It makes no sense to take it and hand it over to the Pension Fund. Although not everything is so simple.

Letters from the Ministry of Labor and the Pension Fund of the Russian Federation do not yet provide clear answers to controversial questions about reporting in the SZV-M form. Therefore, we recommend that policyholders, if any problems arise, seek written responses from the Pension Fund divisions. This way you minimize the risk of being held accountable for an offense.

contributions believed that the tax authority incorrectly calculated the amount of insurance contributions by issuing a demand for payment of insurance contributions, in connection with the failure of which a decision was made to collect taxes, fees, insurance contributions, penalties, fines, interest at the expense of Money in taxpayer bank accounts.

Result: the requirement was satisfied, since the tax authority violated the

Tax authority

Result: the requirement was satisfied, since it was established that the calculation of the amount of insurance premiums payable by the taxpayer was carried out by the tax authority in violation of the rules current legislation based on the amount of income received from entrepreneurial activity for dispute

Insurance accrued

Result: the claim was refused, since the base for calculating contributions was unlawfully reduced by the amount of the dismissal earnings saved during the period of employment

Maternity benefits, disability benefits (sick leave), average earnings

Procedure for paying insurance premiums

An innovation for companies and entrepreneurs this year was their obligation to regularly submit information to the Pension Fund every month about insured persons who are their employees, as well as those working under GPC contracts. For this purpose this government agency developed and approved a specialized report with the same name - form SZV-M. This document must be submitted from April 2016. SZV-M 2017 sample filling is presented below.

The main reason for creating this report was to obtain information from business entities about retirees who continued to work. The thing is that since February 2016, the indexation of pension payments has been cancelled. However, the report must include all people, regardless of age or pension eligibility.

This report is required to be submitted by all organizations, as well as individual entrepreneurs who have concluded contracts with employees in the past period. Thus, if an individual entrepreneur operates alone and is not registered as an employer, he does not need to submit this form.

The report must include data both on employees with employment contracts and on people with whom civil law contracts have been concluded - in case they involve payment of contributions to the pension fund.

The form is also required to be submitted by companies that have economic activity not maintained or even registered by any employee. The fact is that, according to the adopted law, the director is in any case an employee.

Attention! Each branch submits separate information on employees listed among its personnel. In this case, when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

SZV-M if there are no employees

If individual entrepreneur If there are no hired employees and he is not registered as an employer, then he does not need to submit this report. All other categories of business entities are required to submit this form, and it must contain at least one line. Concepts zero reporting SZV-M does not exist!

Even if the company does not operate and submits blank reports, including RSV-1, the form in question must contain one line for the director himself, who is usually also the only founder. It makes no difference whether any accruals were made on it in a given period or not. If the report is not submitted within the established time frame, the company will be subject to an appropriate minimum fine.

Also she does not appear to be peasant farms, where in addition to the head, members of his family work.

The form is not submitted to military personnel, employees of the Ministry of Internal Affairs and the FSB (with the exception of civilian employees), since pension insurance is not mandatory for them and other guarantees are provided for them by the state.

Deadlines for delivery of SZV-M

This form must be submitted to the regulatory authorities no later than the 10th day of the month following the reporting month. If this day falls on a holiday or weekend, the deadline is postponed until the next working day.

The law does not establish a minimum date for submitting the document. In fact, it can be submitted before the end of the reporting period, but you need to be completely sure that no employee will be hired during the remaining time. Otherwise, you will need to submit an additional form, or the authorities will impose a fine for submitting incomplete data.

Attention! Since 2017, the deadlines for submitting reports in the SZV-M form have been changed, in accordance with Article 2. p. 4, paragraphs "d", federal law No. 250-FZ dated July 3, 2016.

For the first time this year, the report was submitted for April, and it had to be sent before May 10, 2016. For the remaining months of this year, the following deadlines are set:

Attention! If the company has less than 25 people, then reporting can be provided in paper form, and if more, then only in electronic form.

SZV M 2017 sample filling

This report can be compiled using specialized programs and Internet services, as well as by hand.

The document includes 4 sections.

Section 1

In the first of them, immediately below the name of the form, the number of the organization or individual entrepreneur received when registering with the Pension Fund of Russia, the name of the business entity, the registration code with the tax authority, and for companies also the checkpoint.

Section 2

The second section contains the reporting period code, consisting of two digits, and the year the report was submitted. These fields must be filled in, and for those who have problems identifying the code, there is explanatory data below with this information.

Section 3

“ISH” - initial, issued for the first time during the reporting period;

“ADOP” - additional, submitted by policyholders as an attachment to the first one, if there is a need to correct information or add one more person after submitting the previous document. For example, when filling out an employee who was on vacation was missed. It must be submitted separately for the SZV-M for the same period;

“OTM” is a cancellation document that companies provide when they need to remove information from a previously submitted report about people mistakenly included in the document.

Section 4

The fourth section is a table consisting of four columns.

The first column indicates the serial number of the entry, then the full name of the person who is an employee of the enterprise. In the next two columns, you must enter information about the employee’s registration numbers in the Federal Tax Service and the Pension Fund.

The filling rules allow, if the employee does not have any number, to leave it blank without putting a dash.

Attention! The report includes information on all employees, without exception, hired or dismissed in the reporting month, on vacation, etc. The form must include people with whom the company has entered into civil contracts and the company accrues appropriate contributions to the Pension Fund for their remuneration.

The report must be signed by the director or entrepreneur indicating their position and personal information. The date the form was compiled is also indicated here and a stamp is affixed if it is used by the company.

Due to the fact that there is no line for an authorized representative, the SZV-M form must be submitted personally either by the director of the organization or by the entrepreneur.

Common mistakes when filling out a form

Fine for SZV-M

The report must be submitted to the Pension Fund at established by law deadlines. If they are violated, a fine may be imposed on the business entity for late submission of the SZV-M, amounting to 500 rubles for each person for whom the document should have been submitted, but was not sent. Therefore, being late for entrepreneurs and companies with a large staff of employees can entail a fairly large amount of money.

The same punishment awaits an organization if it submitted an erroneously completed or incomplete report to the Pension Fund. The amount of the penalty is calculated in the same way, based on the number of employees with incorrect or incomplete information.

In addition, a fine for failure to submit the SZV-M may also be established in cases where the policyholder sent the report in a form other than that required by law. For business entities with employees numbering more than twenty-five people, the law provides for the obligation to send reports only in electronic form.

Nuances

When a report is submitted with information about the insured persons marked “ADOP” to a previously sent document, there is no need to re-compile a complete list of company employees. You just need to provide information to correct incorrect entries or enter data on missing people.

In cases where an employee quit in the previous month, and in the next month the amounts due are paid to him, then information about this person is not included in the form in the month the funds were spent, since labor Relations have ceased to exist.

In March 2016, clarifications from the competent authority regarding the SZV-M form were issued. According to them, at the time of dismissal of a former employee, the HR inspector must be given this document, which contains only data on this person. Information containing the data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of the employee’s work. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he has received all these documents.

It is also possible that a person working in a company will have a last name change, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the HR specialist must submit an SZV-M with the old last name.

What it is

Report according to the SZV-M form– this is a monthly reporting to the Pension Fund for employers.

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

Who should submit this report to the Pension Fund of Russia

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 contributions to the Pension Fund.

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

Form of monthly reporting to the Pension Fund in 2020

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

• Employee's full name.
• Individual personal account number (SNILS).

Note: the SZV-M report form is approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p.

note that the SZV-M report from April 1, 2017 is submitted according to a new format approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 N 1077p. Submission of information about insured persons in the old format will result in 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.

Sample of filling out the SZV-M report in 2020

You can see a sample of filling out the form according to 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 Pension Fund of Russia monthly.

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

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

Note: If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

How to fill out a new reporting form to the Pension Fund of Russia

Instructions for filling out a report to the Pension Fund of the Russian Federation using the SZV-M form

Section 1. We indicate the details of the policyholder:

• Registration number in the Pension Fund of Russia. Indicated in the notification from the Pension Fund of the Russian Federation received upon registration of the LLC (IP). Also, you can find it out at the local branch of the Pension Fund of the Russian Federation, or at the tax office (by dictating your TIN).
• Name (short). For example, "Company LLC" 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.
• Field "Checkpoint". The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received at the Federal Tax Service at their location ( separate units indicate the checkpoint at their location).

Section 2. Reporting period. The number of the reporting month for which the report is 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). Specify the form code:

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

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

• Last name, first name, patronymic (in the nominative case).
• Individual personal account insurance number (SNILS).
• TIN (if information about the employee’s TIN is available).

Note: Full names of employees can be indicated alphabetically or in any other sequence.

At the bottom of the report it is necessary to put the signature of the manager (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 Pension Fund or submitting a report with incomplete or unreliable 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 on form SZV-M

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 needs to be reported.

Valid since March 2018 new order submission of reports by individual categories of insured persons. Starting from the specified period, reports SZV-M and SZV-STAZH are required to be submitted in relation to:

1. The head of the organization, who is the sole founder, regardless of whether an employment contract has been concluded with him.
2. Chairman of the HOA, Civil Procedure Code, SNT, ONT, DNT (in the absence of a concluded employment 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 Pension Fund Branches by letter of the Pension Fund dated March 29, 2018 No. LCH-08-24/5721.

Do newly created LLCs without employees, general director and bank account need to submit SZV-M?

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

Do organizations need to submit a report during the liquidation process?

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

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