SZM organization does not carry out activities. Should I hand over the SZV if there is no activity? Legislative regulation of the issue

Who should submit the SZV-M form. How to draw up and submit the SZV-M form. Is it necessary to take SZV-M for general director, who is the sole founder - read the article.

Question: In the month of May, all employees of the organization were fired, including the director. However, to date, information about the dismissal of the director has not been sent to the Unified State Register of Legal Entities and he is reflected in the register as the current director. The organization has not carried out activities since the dismissal of all employees. The only participant in the society is not its leader and has never been a member of the society labor relations. Question: do I need to submit the SZV-M report for the month of June? If necessary, then who should be included in the report?

Answer: In general, a company must submit to the Pension Fund information in the SZV-M form for all employees with whom labor or civil contracts for the performance of work or provision of services were concluded in the reporting month (clause 2.2 of Article 11 of the Law of 04/01/1996 No. 27-FZ). Even if the company did not conduct business and did not pay payments to employees. In your case, there are no such employees in the organization: the old director resigned, and a new one was not appointed. Therefore, in fact, the company does not have employees whose information it has the right to submit to the Pension Fund. However, information about the former director remains in the Unified State Register of Legal Entities. This means that for third parties (including the Pension Fund of Russia), the director will be the resigned manager. Therefore, controllers will require the filing of SZV-M for the old director, and in the absence of reporting, penalties are possible under Article 17 of the Law on April 1, 1996 No. 27-FZ.

In addition, the absence of a person authorized to act on behalf of the company without a power of attorney actually deprives this company of the opportunity to carry out current activities. For example, submit reports to the Funds and the tax office, provide explanations in case of disputes regarding the reports. To avoid this, the sole founder of the Company must appoint a new director or temporarily assign the duties of a director to himself and notify the inspectorate of this fact within three working days (). In this case, the company will reflect information about the new director in reports in the SZV-M form.

Rationale

How to draw up and submit the SZV-M form

At the end of each month, everything policyholders must be submitted to the Pension Fund information about insured individuals. Compile information according to form SZV-M, which the Pension Fund approved Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p.

Organizations (including foreign ones operating in Russia) and their separate divisions;

Entrepreneurs, as well as lawyers, private detectives and notaries.

In the form, include information about all individuals who perform work on the basis of employment or civil law contracts. It does not matter whether the organization conducted actual activities or not, and whether there were payments to individuals in the reporting month or not. Submit form SZV-M necessary anyway. This follows from the provisions clause 2.2 Article 11 of the Law of 01.04.1996 No. 27-FZ.

Situation: Is it necessary to submit SZV-M for the general director, who is the only founder

Yes need.

By general rule with the general director - the only founder it is not necessary to conclude an employment contract. At the same time, the founding director is an insured person for the purposes of compulsory pension insurance. He is in an employment relationship with the organization, regardless of whether he has a written employment contract and whether he receives a salary. Information about the director - the only founder in SZV-M report hand over. These conclusions follow from paragraph 1 Article 7 of the Law of December 15, 2001 No. 167-FZ, Law of April 1, 1996 No. 27-FZ. Similar explanations in letter of the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846, which the Pension Fund of Russia sent to its branches letter dated March 29, 2018 No. LCH-08-24/5721.

Attention: although the Pension Fund of Russia has previously issued conflicting clarifications, always submit SZV-M to the founding director

At first, the fund insisted: it is necessary to submit information in the SZV-M form, for example, to letter dated 05/06/2016 No. 08-22/6356. Then the PFR branch for St. Petersburg and the Leningrad Region posted information on its website that it is not necessary to submit payments for the founding director. The position of the territorial branch of the Pension Fund of Russia is based on letter of the Pension Fund of July 13, 2016 No. LCH-08-26/9856. If the employment contract is with founding director no, then you do not need to apply for SZV-M. With the exit Letter from the Ministry of Labor dated March 16, 2018 No. 17-4/10/B-1846 this position is not relevant.

Moreover, if the organization does not operate and there is only one founding director on staff, you must take the ERSV. And if you take the ERSV, then you must also take the SZV-M. Inconsistencies between the data of the Federal Tax Service and the Pension Fund of the Russian Federation will lead to fines. If you only submit SZV-STAZH, then there will also be fines for failure to submit SZV-M

How to notify the tax office about a change of general director

When there is a change in the general director, the organization reports this to the tax office within three working days ( clause 5 art. 5 of the Law of 08.08.2001 No. 129-FZ). After all, the general director is a person who has the right to act on behalf of the organization without a power of attorney, and information about him is contained in the Unified State Register of Legal Entities ( subp. "l" clause 1 art. 5 of the Law of 08.08.2001 No. 129-FZ). Therefore, when hiring a new manager, this data must be changed.

Fill out an application for amendments to the Unified State Register of Legal Entities according to form No. Р14001, approved by order of the Federal Tax Service dated January 25, 2012 No. ММВ-7-6/25. Such a statement can be signed new manager organizations (

Upon liquidation of the organization or non-payment wages Reporting documentation is not always submitted to the Pension Fund. Is SZV-M required if there are no employees?

Lack of activity and employees

SZV-M are monthly forms indicating individual information for each insured employee or individual with whom the organization has a civil legal relationship.

To understand whether you need to submit this document if the organization has no employees, you should consider the following points.

The most important thing is to understand who exactly the employer is submitting monthly reports to. According to the law, SZV-M records information about insured employees with whom existing or terminated contracts were concluded following agreements:

• labor;
• civil law with the subject of providing services;
• author's order;
• on the alienation of exclusive rights in relation to a literary, scientific or artificial direction;
• licensed publishing;
• licensing on granting rights in relation to a literary, scientific or artificial direction.

Therefore, to solve the reporting, we proceed from the following:

• what type of contract is between the parties;
• whether it was active during the reporting period;
• it does not matter whether payments were made under the contract and on the compulsory pension insurance.

Do they send SZV-M to foreign full-time and contract workers? Regardless of citizenship, information is sent to all insured persons. Therefore, information is sent to foreign employees. Highly qualified foreigners or stateless individuals are not subject to mandatory registration, and SZV-M information is not sent to them.

If they are not there at all

However, often due to the lack of activity or employees on staff, employers doubt whether they need to send information to the pension fund.

So, if the company was recently registered and has not yet started work, or has suspended operations for an indefinite period and the staff has been laid off, employers need to understand when should SZV-M be sent and when not.

In any case, in such a situation, the organization does not have labor or civil relations with individuals. Accordingly, the company does not have any employees, and information does not need to be submitted. The conclusion is made based on the fact that SZV-M records information not only about the policyholder.

There is such a thing as zero SZV-M. It is submitted if the director and founder are the same person. Then a report is required, because The manager is legally considered able to work. But if the enterprise has no other employees at all, and the director and the founder are one person, not registered under employment contract or GPC – there is no need to submit information.

If an individual entrepreneur does not have hired or outsourced employees, there is no need to submit information to the Pension Fund. In the same situation, the question of sending SZV-M may arise in the absence of employees and the presence of a founder.

In case of dismissal

To determine whether information needs to be provided to a pension fund, it is useful to consider the following two examples:

1. The civil contract was concluded on January 31, 2018. Its subject is the performance by a civilian of certain work, which he subsequently did not complete, and during the monthly report, the work acceptance certificate was not drawn up, after which the employee was dismissed. In this case, regardless of whether the employee performed his work or not, the reporting period begins from January 2019 until the date of dismissal.
2. The insured employee, working under an employment contract, was fired on February 1, 2018, and had only one working day that month. In such a situation, in the reporting period for February, even if the employment relationship was terminated on the first day, information about work in this month is recorded. Accordingly, the employer provides information for this employee to the pension fund in the SZV-M form for February 2018.

According to the law, upon dismissal, each employee must receive Information in the SZV-M form, which must contain information about the dismissed employee. The employee will need this form when retiring or to certify insurance coverage. The insured person must inform the policyholder in writing of receipt of the information.

Questions regarding information about employees on vacation or maternity leave can be resolved upon review following situations:

Issues regarding monthly reporting are resolved in the same way as quarterly reporting. In the event of temporary disability, maternity leave, parental leave, other situations, and even absenteeism for a numbered employee, information is always sent to the pension fund, regardless of the circumstances. But if the company paid an additional amount outside the framework of the contractual relationship, information on these persons may not be provided.

Filling out in case of lack of salary

Previously, the Pension Fund reported that there could be no zero information, and the enterprise had to include at least a founder, even in the absence of a contractual relationship with him. The new letter from the Pension Fund contains information that information is sent only to persons with whom civil or employment contracts have been concluded. There is no need to submit information for sole founders who do not work on the basis of a contract.

Is it necessary to submit zero SZV-M if there is no salary? Its employees do not receive it on time for various reasons: due to delays, financial difficulties or a complete stop in the organization’s activities.

Regardless of whether employees are paid or not, they are on the payroll, and therefore the policyholder submits information in the general manner.

Stage of liquidation of a company in the absence of activity

If a founder or participant of an enterprise decides to liquidate, either a liquidation commission or a liquidator himself should be appointed. This is stated in Articles 67 and 68 of the Civil Code of the Russian Federation. The appointed persons will have the right to manage the affairs of the enterprise in accordance with Article 62, paragraph 4.

After a while, all working employees are informed about the liquidation of the enterprise and the imminent large-scale layoff. It is established in Articles 81 and 84 of the Labor Code of the Russian Federation that the contract with the director has been terminated, and now all the affairs of the company are managed by the liquidator. Is it necessary to submit information to the liquidator in such a situation?

Civil contracts are concluded with members of the liquidation commission or with the liquidator himself. As such, a service agreement is usually concluded, which is valid until the liquidation is registered by the tax authorities. Any participant in the liquidation company can sign the agreement on the part of the enterprise by proxy. It is recommended that all payments to the members of the liquidation commission or the liquidator be made before this moment, so that debts do not interfere with the liquidation balance sheet.

SZV-M indicates the data of those with whom the enterprise has entered into civil legal relations for the provision of services. All deductions are paid insurance premiums. The information indicates the SNILS, full name and TIN of each member of the liquidation commission. Information is sent until liquidation.

The manager or liquidator can independently liquidate the company without entering into an agreement with himself. Then you don’t have to send zero reports to the pension fund. This is due to the fact that although the company is still operating, there is no one to send information to.

For entrepreneurs

As for individual entrepreneurs, they must submit the SZV-M form only if they have employees. That is, when in the reporting month businessmen had labor or civil law contracts with employees. It does not matter whether the individual entrepreneur made payments to employees or not.

If individual entrepreneur works alone, the businessman does not need to submit the SZV-M form for himself. Including those with zero indicators, that is, empty, without a list of employees. This is not provided for by current legislation.

For organizations

Simplified organizations must always submit form SZV-M to the Pension Fund. Even if they have no employees. If a company operates without employees, it means that it has a founder - a general director who pays himself a salary. Then it must be indicated in the report. And it doesn’t matter whether an employment contract has been signed with such a director or not. According to the Ministry of Finance, even if an employment contract has not been concluded with the manager, an employment relationship still arises with him. Therefore, he is the insured person. Therefore, the general director must submit the SZV-M form. Experts from the capital share a similar opinion. Pension Fund.

Another situation arises if no one is registered in the company and there is no activity. There is no clear opinion about submitting the report. Thus, the branch of the Pension Fund in Moscow recommends submitting the SZV-M form to the person who signs the “zero” report on the RSV-1 form.

Is it necessary to take the SZV-M if there are no employees?

Usually this is the founder. After all, this report is submitted to the fund even in the absence of activity. But inspectors from the Orenburg region allow you to submit a “zero” report without a list of employees. This is possible when the organization has not drawn up contracts with anyone, there are no payments, and there is no activity. And also if the company is non-profit and the founder works for free.

However, your FIU may have a different opinion. Therefore, to avoid claims from inspectors, clarify your fund’s position on this issue. And do as the officials recommend.

Files

Form No. SZV-M

Information about the insured persons

If you find an error in the already submitted SZV-M, it should be corrected. To do this, you must submit a canceling or supplementing form to the Pension Fund, depending on the type of inaccuracy. We have discussed the most common mistakes in this article. And we share with you information on how to correct them.

Note. The legislation does not establish a deadline for submitting cancellation and supplementation forms. But it’s better not to delay this. If you manage to send the “clarification” before the deadline for submitting the monthly report, you will avoid a fine. If not, the fund will apply sanctions.

How will they be fined for mistakes in SZV-M?

If the employer independently found errors in the SZV-M, then he can correct them without a fine only before the deadline for submitting the report. That is, until the 10th day of the month following the reporting month. For example, SZV-M for June can be adjusted without sanctions until July 10 inclusive. After the 10th the reporting period ends. Accordingly, mistakes will be fined.

Another situation is if Pension Fund employees found an error in the report. Then they will send a notice (protocol) of the inaccuracy to the employer. From the date of receipt (if by mail, then six days for delivery), you will have two weeks to correct the error without penalty. If you meet the deadline, there will be no penalty. If not, the fund will fine you. The fine for one mistake is 500 ₽. And his total amount will be calculated based on the number of employees for whom you made a mistake. The same amount will be charged for each employee not included in the report.

If you did not include the employee in the report

What accountants forget about. You must submit SZV-M for all persons with whom you had employment or civil law contracts in force during the reporting month.

Is it necessary to submit a zero report SZV-M

The term of the contract - a day or a month - is not important. Accordingly, a report should be sent even to those citizens whom you fired on the 1st. Or they were hired on the last day of the month.

How to fix the error. To add data on the missing employee to the report, submit to the Pension Fund the supplementary form SZV-M with the code “additional”. And write down there the full name, SNILS and Taxpayer Identification Number of the employee you initially forgot about. Do not list the entire staff again.

If you have added an extra employee to SZV-M

What accountants forget about. Employees dismissed before the start of the reporting month do not need to be included in SZV-M. Even if in the reporting month you paid these former employees money and calculated contributions for them. If the employment or civil contract was not in force for at least one day in a month, there is no need to submit reports.

Note. There is no need to submit SZV-M for those dismissed before the start of the reporting month. Even if you made payments to them and assessed contributions on them.

How to fix the error. To remove an employee from SZV-M, fill out the cancellation form with the “cancel” type. Include only the extra employee who was included in the report by mistake. Do not list everyone who was indicated in the primary reporting. Otherwise, the Pension Fund will also reset the correct data in the report.

An important point. To correct erroneous data in SZV-M, submit a supplementary form. There is no need to cancel a previously submitted report.

An example of issuing a cancellation SZV-M for an extra employee

Vesna LLC applies a simplified taxation system. In May 2016, administrator A.V. was fired from the organization. Dmitrieva. And in June the employee was paid severance pay. The accountant mistakenly submitted SZV-M for June to the dismissed person. The inaccuracy was discovered on July 4th. Then the accountant issued a cancellation form for the employee. And it included data only on A.V. Dmitriev.

If you have provided incorrect employee information - TIN, SNILS, full name

What accountants forget about. TIN is not a mandatory detail of the SZV-M form. Therefore, if you do not have an employee identification number, you do not need to include it in the report. It won't be a mistake. But if the number is indicated and it is incorrect, it should be corrected. The remaining information about the employee is required in the form. They also need to be corrected if they are wrong.

On a note. You can find out the TIN of an individual on the website of the Federal Tax Service of Russia nalog.ru in the “All services” / “Find out TIN” section. To do this, you will need the employee's passport details. If the TIN is not there, it means it has not been assigned to the employee. Then the employee should contact the Federal Tax Service himself for a number.

How to fix the error. Submit the supplementary form SZV-M with the code “additional”. There, indicate the correct information for the employee whose information was initially incorrect. There is no need to enter other employees.

Let us recall that previously, in their oral explanations, Pension Fund specialists required two forms to be submitted based on erroneous information: canceling and supplementing. Now, we repeat, only a form with the code “additional” is enough. Based on it, controllers will immediately replace old data with new ones. There is no need to cancel incorrect information.

Points that require special attention:

1. To include a missing employee in the report, submit to the Pension Fund the supplementary form SZV-M with the code “additional”. And mark in it only the employee who was initially forgotten.
2. If you need to remove an extra employee from the original SZV-M, prepare a cancellation report with the “cancel” type. And add there the citizen whose information was submitted by mistake.
3. You can correct a report without a fine only until the 10th day of the month following the reporting month. Afterwards, the fund will fine 500 rubles for each employee with erroneous data. The same fine is for each person who is not included in the form.

Starting from April 2016, organizations and individual entrepreneurs submit a new report to the Pension Fund of Russia, in the SZV-M form. This document is drawn up if the company has employees with whom the employment relationship is secured by contracts, and accordingly, insurance premiums are paid to them.

But what if the company did not conduct business during the reporting period? Prepare zero reporting? And is it necessary to provide such a report to an individual entrepreneur? Find answers to these and other questions on this topic in this publication.

“Zero” does not mean optional

Do I need to pass zero SZV-M? The question became relevant immediately after the appearance of this type of reports. A resolution of the Pension Fund Board in February 2016 approved a new reporting format that must be sent to the Pension Fund every month. This form continues in 2018.

Who should be subject to reporting in the SZV-M form?

• all employees with whom the employment contract continues to operate in the reporting month or a new one has been concluded;
• individuals with whom a civil contract was concluded in the reporting month, or it continues to be valid. For example, we're talking about about the GPA, which provides for the performance of work or the provision of services under copyright or scientific orders, and the remuneration that is paid to them is subject to insurance contributions.

And even when an organization suspends operations for some period without paying its employees wages, the obligation to submit SZV-M is still necessary. Because even in conditions of temporary lack of wages, employees remain insured persons.

Zero SZV-M, if the general director is the only founder

Is a zero SZV-M required in 2018 if the director of an enterprise or organization is also the sole founder of the company? Yes, in this case a report on this form will be required.

The Pension Fund of Russia explained why it is necessary to submit SZV-M for the founding director without salary

Since by law the director is considered employed in such a situation. He does not need to conclude a contract. Or rather, he simply cannot draw up an agreement with himself, but even without this he is an official labor unit in his company. Find details about this in the Letter of the Pension Fund of the Russian Federation dated 05/06/2016 No. 08-22/6356.

But there is a special case when you don’t have to take SZV-M. This is when there are no employees in the organization, activities in it are stopped. And the above conditions: the director and the founder are one person, not registered under an employment contract or GPA.

Zero SZV-M in 2018 for individual entrepreneurs

As for the zero SZV-M in 2018 in relation to individual entrepreneurs, there are also some features, and very significant ones. So, if an individual entrepreneur does not have employees, then he will not need to submit these reports to the Pension Fund at all.

But if there are hired employees or when the labor of third parties is used and a civil contract is concluded with them, it is necessary to submit data for these individuals in the SZV-M form.

If you still submit a non-zero form SZV-M, then do not forget to give your employees copies SZV-M report.

Copies of SZV-M for employees

In Art. 11 clause 4 of Law No. 27-FZ “On personalized accounting” has been amended since 2017. According to the innovations, The employer is obliged to provide its employees with copies of all reporting forms in two cases:

• if the employee wrote a statement asking for a copy of the reporting;
• if the employee quits.

There are also deadlines for providing copies of reports:

• up to 5 days after receiving the application from the employee;
• on the day of dismissal or termination of the contract.

Under no circumstances should a copy of the entire SZV-M report form be given to the employee. This is related to that. that the SZV-M form contains personal data of other employees (last name, first name, patronymic, TIN), and without their consent it is prohibited to transfer such data. Therefore, employees must be issued an SZV-M extract issued for a specific person.

On this page you will find detailed instructions After filling out the SZV-M form, you can download the form and a sample of filling out this document.

All insurers - organizations and individual entrepreneurs - in relation to all insured persons working for them in the compulsory pension insurance system must submit monthly information about such persons to the Pension Fund of the Russian Federation (clause 2.2 of Article 11 of the Law of April 1, 1996 N 27-FZ, hereinafter - Law No. 27-FZ). For this purpose, it is necessary to fill out the form SZV-M “Information about insured persons”, which was approved by Resolution of the Board of the Pension Fund of February 1, 2016 No. 83p. It should be submitted no later than the 10th day of the month following the reporting month.

Recently, new official clarifications have appeared regarding the procedure for filling out the SZV-M form. In addition, a new electronic format for this form. Plus, the “pensioners” intend to get serious about the indisputable collection of fines from policyholders for errors made in the SZV-M form. And this is not all the news that awaits policyholders.

Insured persons

First of all, you need, of course, to figure out whether you should submit the SZV-M form at all? This form reflects information about insured persons - working citizens. And by these we mean the persons specified in Art. 7 of the Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in Russian Federation" As representatives of the Pension Fund explained in Letter No. LCh-08-19/10581 dated July 27, 2016, an employer registered with the Pension Fund as an insurer under compulsory health insurance is required to submit reports on individual (personalized) accounting, including in the form SZV-M , in accordance with standards current legislation in relation to insured persons working in an organization under an employment contract or a civil law contract, for remuneration under which insurance premiums are calculated in accordance with the legislation of the Russian Federation.
If we are talking about employees working under an employment contract, then information about them must be included in the SZV-M form, regardless of whether payments were made in their favor during the reporting period and whether contributions were accrued.
For contractors, that is, persons with whom a civil law agreement has been concluded, the approach is different. They are included in the SZV-M form subject to the calculation of insurance premiums for remunerations paid under such contracts. For example, if only a purchase and sale agreement or a lease agreement has been concluded with an individual, then since contributions for payments under such agreements are not charged, they do not need to be shown in the SZV-M form.
If an individual entrepreneur does not have employees and does not make payments to individuals under GPC agreements that are subject to contributions, he does not have to submit the SZV-M form. He also does not submit this report “for himself” (for pension purposes, an individual entrepreneur is recognized as working and his pension is not indexed).
Is the same situation possible for an organization? That is, could it happen that the company has neither employees nor contractors? And is it possible in this case to “forget” about presenting the SZV-M form?
In Letter No. 08-22/6356 of the Pension Fund of the Russian Federation dated May 6, 2016, officials considered a case where a company has no employees and its director is its only founder, with whom an employment contract has not been concluded. From the Letter of the Pension Fund of the Russian Federation it follows that a report in the SZV-M form is filled out in relation to all insured persons. At the same time, the head of the organization, who is also its sole founder, is subject to compulsory pension insurance. Therefore, information about him must be submitted monthly to the Pension Fund of the Russian Federation in the form of a SZV-M report, regardless of whether “labor” payments are made in his favor or not.
At the same time, in the Letter of the Pension Fund of July 13, 2016 No. LCh-08-26/9856, the emphasis is placed on the fact that if individuals (including the head of an organization in the case when he is its sole founder) are members of a given organization in labor relations, then such persons are classified as working persons. And, accordingly, information about them must be included in the SZV-M form. As a result, the impression was that if an employment contract has not been concluded with the manager - the sole founder and there is not a single employee on the company’s staff, as well as a contractor, then the SZV-M form will either be zero or it does not need to be submitted at all. And in the Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581, a very specific conclusion was made: organizations that do not have insured persons, with whom an employment contract or a civil law contract have been concluded, for remuneration under which, in accordance with According to the legislation of the Russian Federation on insurance premiums, insurance premiums are calculated; there is no obligation to submit reports in the SZV-M form.
Nevertheless, it seems that it is safer to submit information in the SZV-M form to the sole founder, who is the head of the company. This statement is based on the fact that otherwise, in fact, a pensioner founder working, for example, as a general director, with whom an employment contract has not been drawn up simply because he cannot conclude one with himself, finds himself in a more advantageous position than an individual entrepreneur of a pension age. The first, for the purposes of pension provision, seems to be non-working (his pension is indexed), and the second is working, with all the, as they say, ensuing consequences. However, we proceed, as they say, from the meaning of the law...
On the other hand, the policyholder can be held liable for an offense only if he is proven guilty. Can the policyholder be blamed for the fact that even authorized regulatory bodies cannot decide whether information about the sole founder and part-time general director should be included in the SZV-M or not?

About deadlines

The SZV-M form is subject to general rules on postponing the deadline for submitting reports: if it falls on a weekend or non-working holiday, then the deadline becomes the closest working day. This follows from the Letter of the Pension Fund of April 7, 2016 N 09-19/4844. Accordingly, for September 2016 the SZV-M form must be submitted no later than October 10, 2016, for October 2016 - no later than November 10, 2016, for November - no later than December 12, 2016, for December 2016 - no later than January 10, 2017

Attention! New format!

Law No. 27-FZ does not say anything directly about the method of submitting the SZV-M form.

However, at the moment this issue has been resolved unambiguously - if a report is submitted for 25 or more insured persons (including those with whom a GPC agreement has been concluded), then the report should be made exclusively to in electronic format, in other situations (an organization and individual entrepreneur has 24 or fewer employees) there is a choice - the SZV-M form can be submitted both on paper and in electronic form. This is exactly how Law No. 27-FZ defines the method of presenting RSV-1 to the Pension Fund of Russia (Clause 2, Article 8 of Law No. 27-FZ).
Note! By order of the Board of the Pension Fund of August 31, 2016 N 432r, a new Data Format for information about insured persons was approved. From the Explanations of the Pension Fund of September 2, 2016 No. 15-26/12513 it follows that until November 1, 2016, the SZV-M forms can be submitted as before (approved by Order of the Board of the Pension Fund of February 25, 2016 No. 70r), and according to the new Format.
However, officials strongly recommend that policyholders use latest versions programs for preparing documents in the Pension Fund of Russia and in advance (before sending to the Pension Fund of Russia) carry out format and logical checks using the CheckPFR program and the module for checking the Album of Information Exchange Format of the Pension Fund of the Russian Federation. The named program and module are posted on the Pension Fund website.

Responsibility: The Pension Fund is ready to impose a fine

For failure to submit the SZV-M form within the prescribed period or for submitting incomplete and (or) unreliable information as part of this report, the policyholder may be held liable under Art. 17 of Law No. 27-FZ. In accordance with this standard, for such a violation, financial sanctions in the amount of 500 rubles are applied to the policyholder. for each insured person. The collection of the fine is carried out by the Pension Fund of Russia in a manner similar to the procedure established by Art. Art. 19 and 20 of the Law of July 24, 2009 N 212-FZ (hereinafter referred to as Law N 212-FZ). That is, the policyholder will first be sent a demand to pay a fine. 10 calendar days are allotted for its execution from the date of its receipt. If the policyholder does not fulfill this requirement voluntarily, then the “pensioners” will collect it forcibly. If there are insufficient funds in the policyholder's accounts, auditors have the right to collect the debt at the expense of other property of the policyholder (in this case, bailiffs will be involved in the process).
Be that as it may, until recently, policyholders received “chain letters” from the Pension Fund of the Russian Federation, which reminded them of the need to submit SZV-M monthly and on time. Officials also warned about fines for those who forget about this duty. However, the pensioners did not forcibly collect fines. Many felt that such kindness was due to the fact that it the new kind reporting, for the testing of which officials gave policyholders additional “penalty-free” time.
In fact, everything turned out to be much more banal - there was simply no established form for the decision to collect financial sanctions at the expense of Money, located on the accounts of the payer of insurance premiums in banks, nor for a decision on the collection of financial sanctions at the expense of the property of the payer of insurance premiums - organizations (IP), which “pensioners” could use to force the collection of fines for late submission of SZV-M or for information, submitted on this form with errors. Forms of documents used in monitoring the payment of insurance premiums, approved by Resolution of the Board of the Pension Fund of January 11, 2016 No. 1p, which also includes “forced” forms for fines for failure to submit the SZV-M form or the provision of false information in its composition are not suitable - Law No. 27-FZ is not even mentioned in them.
This gap has already been filled today - the Board of the Pension Fund of the Russian Federation, by Resolution No. 684p of July 29, 2016, approved the decision forms and resolutions that are necessary for “pensioners” to unquestionably collect fines for the policyholder’s failures using the SZV-M form. So now nothing prevents them from forcibly collecting fines for late submission of these reports or for errors made in them.
In light of the above, it seems that you need to be even more careful when filling out the SZV-M form. The problem is that in the absence of an approved procedure for filling it out (and this means that policyholders should not have any questions), the representatives of the Pension Fund themselves, when considering specific situations, do not always give unambiguous recommendations.

Components of the form

The SZV-M form consists of four blocks. In the first, the policyholder must indicate information about himself - name (short), registration number in the Pension Fund of the Russian Federation, INN, KPP.
Note! When submitting the SZV-M form a separate division the TIN of the parent organization is indicated, and the checkpoint is the “isolated” one.
The second block is also not difficult to fill out - here you need to indicate the reporting period of the calendar year (for example, when submitting information for September 2016, you need to indicate: “Reporting period __09__ calendar year _2016_...”, for October: “Reporting period __10__ calendar year _2016_...” etc.
The third block indicates the form type (code). There are only three options here:
- "out" - original form, first submitted by the policyholder about the insured persons for a given reporting period;
— “additional” — a supplementary form submitted to supplement the information previously accepted by the Pension Fund about insured persons for a given reporting period;
— “cancellation” is a cancellation form submitted to cancel previously incorrectly submitted information about insured persons for a specified reporting period.
In principle, of course, it is intuitively clear for what cases this or that code is intended. For example, if you forgot to include information about a particular employee (contractor) in the form, then “following up” the “outcome” form (provided that the Pension Fund accepted it) we send a form with the code “additional”, which indicates information about “ lost" employee. If, on the contrary, an extra individual is included in the SZV-M form with the code “iskhd”, then in order to cancel information about him, we send the SZV-M form with the code “cancel” to the Pension Fund, entering into it only information about the individual, information about which needs to be cancelled. If there is an error in the information in the source code, then it will have to be corrected in two steps - first submit the form with the code “cancel”, and then with the code “add”.
The fourth block is intended specifically to reflect information about the insured persons. In practice, it turned out to be the most problematic.

Submission of the SZV-M report to the Pension Fund of Russia in 2018: deadlines, forms and samples of completion

Moreover, the nervousness of the situation is also added to by far from comic penalties that can be imposed on the policyholder who made one or another mistake in the information. Indeed, in this part it is almost impossible to play it safe: if you do not include information about this or that individual in the form, if he turns out to be a pensioner, you will be the culprit of budget losses (the pension of a non-working pensioner will be indexed); if you indicate someone who is superfluous (again, for example, a pensioner), the person will be left without pension indexation. True, this begs the question: if this form is needed only for the correct calculation of pensions, then it is not clear why it is necessary to provide information about persons who are still far from retirement. But this is rather a rhetorical question.

"Personal" problems

So, in last block Form SZV-M you need to indicate the following information about each insured person:
- last name, first name and patronymic. The middle name is filled in if available;
— individual personal account insurance number (SNILS). This is a required requirement. However, in practice, a situation is possible when, for example, you hired an employee who has not yet received SNILS, and until the moment of submitting information on the SZV-M form, the card will not yet be issued. Or the employee will change his last name, but he will not yet receive a new SNILS. What to do in such situations? In the second case, the information should be provided on the basis of the employee’s current pension card - the Pension Fund of the Russian Federation will simply not accept the information, identifying discrepancies between the SNILS number and full name. the insured person;
— taxpayer identification number (TIN). This detail is not mandatory, but if the policyholder has information about the TIN of the insured person, then it must be indicated. In this case, an error made in this detail may also become the basis for collecting a fine under Art. 17 of Law No. 27-FZ for providing false information.

Express tips

Reporting in the SZV-M form is also problematic because it must be submitted every month. In this situation, there is a great temptation to report in advance so that the accountant, for example, can take a vacation, etc. However, haste, alas, can lead to a fine, which is possible if the staff is hired before the end of the reporting month new employee. After all, information about him must be included in the SZV-M, even if he works under an employment contract in the reporting month for only one day.
In any case, when generating information in the SZV-M form, the following nuances must be taken into account:
— the SZV-M form must include information about individuals with whom an employment contract was concluded or continued to be valid during the reporting period. And it doesn’t matter whether payments were made in their favor or not. That is, in SZV-M we include information, among other things, about women on maternity leave, those who are sick, those who took leave at their own expense, those who were fired in the reporting month, etc. Don’t forget about external part-time workers;
- but the fact that in the reporting month the company made one or another payment in favor of an already dismissed employee does not mean that information about him needs to be shown in the SZV-M form. In this case, we again look at the validity dates of the employment contract concluded with him. The principle is the same: if in the reporting month an employment contract with an employee was valid for at least one day, we include information about him in the report, otherwise this is an individual who is superfluous for the report.

Hello! In this article we will talk about the zero reporting form according to the SZV-M form.

Today you will learn:

1. What does the abbreviation SZV-M stand for and what is its purpose;
2. Who and when should submit this report to the Pension Fund of Russia;
3. When and who may need to provide zero.

What is SZV-M

SZV-M – new reporting to the Pension Authority. Regulatory document regulating the report is the Resolution of the Pension Fund of February 1, 2016.

The report was first submitted for April 2016. The report has the following breakdown - information about the insured persons.

Reporting of this kind was introduced in order to identify the presence of working people of retirement age in the organization.

Looking at the report attributes in more detail, we note that the report contains little information compared to quarterly reporting Individual information(IS) or RSV.

1. Name of the reporting organization. The details are filled in once in the program settings.
2. A list of employees who were employed in production process, occurring in a given month. All employees who worked at the enterprise for at least one hour and were carried out according to orders are taken into account.
3. A mandatory indicator of the report is filling in the details for each employee, this is an individual tax number () and a certificate of registration with the Pension Fund of Russia (SNILS).
4. In addition, the report header contains the month for which the report is submitted, the information form, that is, the initial, canceling, and supplementary data.

The entire list of employees is presented in the form of a table, divided into 4 columns, which indicate: serial number, full name of the employee, INN and SNILS.

The report is not complicated, but has many nuances.

For your information, from personal experience: “I am a budget accountant educational institution. I submit a similar report every month. Several times I encountered problems in terms of errors. That is, there are people in the lyceum who have been on sick leave for more than a month, and therefore did not receive wages in the reporting month. I kept forgetting to show them in the report. When the moment came for submitting the IS and DAM, errors began to appear. The period during which the illness occurred is indicated in quarterly reporting, but there are no insurance premiums. But in fact, the person is registered in the organization. To correct such a situation, it was necessary to submit a supplementary SZV-M, and this ultimately resulted in penalties and dissatisfaction on the part of management.”

Another, not very common incident, September 1st. In the IS, the date of dismissal is shown as 09/01/2016.

Within three months from the date of layoff, the employee is paid severance pay; accordingly, the amounts are recorded in the IS. And in the SZV-M report, they must show the employee in the month in which he was fired, that is, only for September. Of course, such discrepancies were taken into account by the Pension Fund specialists, and additional information had to be submitted for the next three months.

Many similar situations can arise, since the reporting is new and you cannot take into account all the points at once.

Who takes SZV-M

Who must report on this form? Everyone, as well as those who have employees, submits a monthly report to the Pension Fund.

It should be noted that if the enterprise has hired force only in the person of a boss working under a contract, then the report is submitted when he has and taxes are paid from it to the Pension Fund.

The SZV-M report will be submitted if an employee is hired and a contract is concluded with him that is of a civil law nature, that is, for the performance of a specific type of work and if tax contributions are calculated and paid for the amount specified in the contract.

If the company does not carry out any economic activity, and the boss did not enter into an employment contract, then starting from April 2016, a zero SZV-M was submitted. Starting from July 2016, according to the letter of the Pension Fund No. LCH-08-19/10581, the “zero” may not be submitted.

According to the reporting procedure to the Pension Fund of the Russian Federation, prescribed in this letter, a zero report may not be provided by:

1. , whose staff does not have a single hired worker.
2. Individual entrepreneurs, arbitration managers, lawyers and advocates who work as a private individual and pay contributions to the Pension Fund only for themselves.
3. Employers of foreign citizens, as well as stateless persons working remotely. The obligations of the Pension Fund of Russia do not apply to such hired force.
4. A zero report is not submitted for military personnel and employees of the Ministry of Internal Affairs.

If a working woman is in maternity leave, unpaid leave, then it is necessary to include this employee in the list of insured persons.

When and by whom is the report submitted?

Starting from 2016, the report was submitted to the Pension Fund of Russia no later than the 11th day of the month following the reporting month. Starting from 2017, these deadlines have been changed and are now taken from the 1st to the 15th.

If the filing day falls on a weekend or holiday, then the SZV-M must be submitted on the next date after it.

In what form should the report be submitted? specified deadlines? All organizations have the same form, which was developed by Pension Fund specialists. In 2016, a company with a staff of more than 25 people needs to submit a report to electronic form, through the Internet. If there are less than 25 people, then by hand. In 2017, this procedure was changed and all legal entities and individual entrepreneurs provide reports via the Internet. Otherwise, a fine will be imposed.

As a rule, SZV-M is the responsibility of an employee of the HR department, but this function can also be performed by another employee to whom the director assigns responsibilities.

To conveniently fill out the report, there is wide range programs. They can be downloaded on the official website of the Pension Fund of Russia via the link “ free programs for employers."

In what cases does a zero SZV-M occur and can it be zero?

Since the appearance of the monthly report on insured persons, there have been disagreements in the branches of the Pension Fund of various regions. Some believe that even if, besides the boss, there are no other employees in the company, then a zero report must be submitted to record the fact of employment. Others believe that this should not be done.

According to these opinions, SZV-M can be represented by:

1. Zero, without a list of insured persons.
2. Only the director of the institution is shown.
3. Not provided, since the employer, working without labor contract, considered it necessary.

Which situation is correct? Let's try to figure it out. The laws do not establish the concept of a zero SZV-M report. If it is zero, it means there is no data to fill it in.

What will filling in a zero SZV-M look like?

The first part assumes the presence of details about the employer, they are available and filled out in a special software product happens automatically.

Next comes the second part, which indicates the reporting period. It is usually formed when selecting from the provided directory in the program. Please note that the data must be filled in when generating the report itself.

In the third part you need to select the form type. Even if you specify the original type, then to fill out the fourth section, that is, a table indicating working individuals, No data. This is due to the fact that the employer has no employees, so there is no one to show.

The program itself assumes that the employee table must be filled out. Otherwise, the report simply will not be saved. This means that you need to show at least one employee, and if they are not there, then the report should not be generated.

Is it necessary to pass zero SZV-M?

The filing of the zero was supposed to take place before July 2016, after which, according to a letter from the Pension Fund of the Russian Federation dated July 13, 2016, the Pension Fund of the Russian Federation explains that if an agreement has not been concluded with the employee, then the SZV-M must be submitted at zero reporting no need. In fact, zero reporting for insured persons was abolished. This must be observed until today.

Only information about the general director is shown here. Even if he does not receive a salary and, accordingly, is not a taxpayer, but the contract with him is concluded from above, then SZV-M only assumes the existence of a contractual relationship.

This person must be included in the list indicating the TIN and SNILS. But if the contractual relationship is concluded informally, then there is no need to show it in the report.

IP and SZV-M

In the case when an entrepreneur hires workers, fulfills his obligations to pay taxes to the Pension Fund of the Russian Federation, and has contractors with whom he enters into contracts, he submits reports.

If an entrepreneur carries out his activities independently, then he is not required to report on this form. IP is also not submitted to them. This category of persons who do not submit a zero tax also includes foreigners who carry out their commercial activities on the territory of our country.

Responsibility for late submission of a report

Liability may arise in a number of cases:

1. If there are incorrect data, you need to send a cancellation form.
2. Late submission of the report to the Pension Fund.

In these cases, the organization is subject to penalties of 500 rubles for each employee.

Of course, for a large organization with more than 100 people, the fine will be very large. Therefore, filling out reports must be taken with full responsibility.

A director working as one person under an employment contract should also not forget about the date of submission of the report and submit the data.

From all of the above, we can conclude that there cannot be zero reporting if there is no one to file it for. Therefore, there is no need to submit it. The same applies to sole proprietorship.

And if the general director still has a contractual relationship with parent company, then the SZV-M is submitted to it as usual, in compliance with all filling rules and deadlines.

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