New form of reporting in the pfr monthly. New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M)
We remind you that from April 1, 2016, a new, or rather, an additional form of reporting to the Pension Fund of Russia is being introduced.
The introduction of a new reporting form in the PFR is associated with the Federal Law of December 29, 2015 No. 385-FZ "On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts of the Russian Federation and the specifics of increasing the insurance pension, a fixed payment to the insurance pension and social pensions ”.
In short, this federal law abolishes the indexation of pensions for working pensioners. In this regard, until March 31, 2016, pensioners had to confirm the fact of the implementation or termination of work or other activities on their own. To do this, they had to contact the PFR branch with a corresponding statement.
However, starting from April 1, 2016, the legislator introduces monthly reporting to the PFR for policyholders. From this moment, employers are required to provide personalized accounting information for all their employees. no later than the 10th day of the month following the reporting month... That is, it is necessary to report to the FIU on the new form for the first time before May 10, 2016.
It is according to the information provided by the employer in the monthly reporting that the fact of the implementation or termination of work by the pensioner will be established.
Specially designed for this Form SZV-M, which will have to be handed over to the PFR authorities .
Note that monthly reporting includes a minimum of data and is extremely simple. The employer will have to provide the FIU with the following information about the employees:
- Surname, name, patronymic of the employee;
New form of monthly reporting in the FIU 2016 - SZV-M
In addition, developed and format of information about insured persons (form SZV-M) to provide reports in electronic form. You can download the format, xsd-schemes of the information form about insured persons (form SZV-M), as well as the verification module and the manual for using the verification module of the PFR information exchange formats album on the website of the Pension Fund of the Russian Federation at -
The need to make changes was due to the facilitation of the process of reorganization of entrepreneurship. The amendments made the legal successor of the enterprise responsible for providing the documentation. The provision of information is primarily made to the Pension Fund, and only after that for reorganization.
Another factor that led to the introduction of the changes is the refusal to index pensions for working pensioners. Monthly reporting will facilitate the rapid identification of such citizens. Thus, the state deprives pensioners of payments if their salary exceeds the permissible level.
Answering the question about the changes in the delivery of the FIU in 2016, it is worth noting that the system of responsibility for evading the provision of information on contributions has changed. For providing incomplete information, a fine of 500 rubles is provided.
Report Form and Submission Methods
In 2014, a uniform form for all insurance payments was adopted. She has combined data on contributions and persons who are registered with the relevant authorities. This form has become universal for all entrepreneurs.
The document must include the following data:
- surname;
- patronymic;
- individual insurance number;
- an identification number.
For the convenience of payers, there are several ways to submit a report:
- Personal visit
The report is submitted in electronic or paper form. This reporting form is provided for enterprises with a staff of no more than 50 people. If the number of employees is exceeded, information is provided on a flash drive.
To submit a report in electronic form, an entrepreneur will need to conclude an agreement with the Pension Fund and receive an electronic signature.
- Sending by mail
The report is attached to the registered letter. The advantage of this reporting form is the speed and availability of confirmation of the delivery of the form. It should be borne in mind that the date of submission of documents coincides with the time of sending. If the shipment is delayed, the employees of the Pension Fund of the Russian Federation will send an act to the entrepreneur. If the counterparty does not respond to the request, the Pension Fund blocks the accounts.
Employee information must be submitted to the Pension Fund on a monthly basis. From April 1, 2016, the rule on the deadline for submitting the report comes into force. Employers are required to submit a report no later than the 10th day of the month following the reporting one.
Submission of zero documentation
The difference between filing zero documentation is that it is submitted in paper form. This reporting form is drawn up in the absence of wages. Zero documentation is confirmed by a letter to the Pension Fund.
When help is needed
There is a risk of errors when submitting reports indicating the number of employees, as well as their age limits. If it is necessary to provide such documentation, it is worth contacting specialists for help. Contacting a professional will help you avoid fines and simplify the system for calculating contributions.
For employees, the reporting scheme has not changed.
What an entrepreneur needs to know
What changes in the FIU in 2016 will be discussed in more detail below. An individual entrepreneur must regularly submit a report on employees registered with the FIU. This form of reporting allows you to monitor the level of income of retired persons.
Another innovation is that the billing period is 12 months, not a calendar year.
The amount of contributions to the FIU in 2016
The amount of the contribution for entrepreneurs in 2016 is 30%. The distribution of funds is as follows:
- 22% - transfer without distribution to the FIU.
- 2.9% - assets of the FSS.
- 5.1% - contribution for FFOMS.
The rate of 22% is set until the employee's contributions reach a certain amount. After reaching the indicator, their size decreases to 10%. In addition, individual companies are eligible for reduced rates.
Mitigation of liability
A special bill is under development, which provides for mitigation of liability for errors during verification or late provision of information. Providing inaccurate data also remains a violation, but liability for it is excluded.
Summing up, we can say that changes in legislation are due to new economic realities. The introduction of the new reporting system simplifies the system for identifying working pensioners whose wages exceed the permissible limit.
The year 2015 was rich in numerous amendments to various branches of legislation. The changes have not been spared on the pension system either. Starting from the new year, it will be necessary to report on a monthly basis, the KBK codes for the payment of insurance premiums will also be changed and the minimum wage will be increased. Let's take a closer look at what will change from 2016.
The main change related to reporting to the FIU in 2016 will be the introduction of the obligation to submit information about employees every month. Also, new KBK codes will be introduced and the minimum wage will be increased. In general, there are not many changes, we will present them in the table.
What will happen |
|
---|---|
Reporting RSV-1 for assessed and paid contributions for GPT and compulsory medical insurance. | A new reporting form will be added to RSV-1 for each of the insured employees, including those working under civil law contracts. The form of the document has not yet been developed. * Data on insurance payments will need to be submitted every month. For late submission of information, as well as for errors in them, you will have to pay a fine of 500 rubles for each insured employee. |
Term For rent based on the results of the 1st quarter, half a year, 9 months and a year. | Rent monthly no later than the 10th day of the next month. |
On paper: Electronic: | The deadline is the same for both paper and electronic reporting and, accordingly, it will be necessary to submit a report every month by the 10th day. |
Minimum wage | |
The amount of payment "for yourself" Pension 18 611 rubles. FOMS RUB 3,651 | Insurance premiums to the Pension Fund in 2016 for individual entrepreneur "for myself" Pension fund 19 356 rubles. FOMS RUB 4,085 |
Limit for contributions to the fund |
* The law establishing the obligation of monthly reporting for insured workers was signed by the President on December 29, 2015. and comes into force on April 1, 2016. The form of the document has not yet been developed. It is only known that the said reporting will have to contain information about the insured employees, in particular the full name, SNILS and TIN.
Having outlined the main changes in accounting in the Pension Fund, we will briefly describe what reports should be submitted to this fund and what contributions must be paid to entrepreneurs.
Reporting:
- Insured persons reporting
Deadline for delivery
RSV-1:
- On paper by the 15th day of every second month after the reporting month
- In the e-mail before the 25th day of every second month
Insured persons data
Regardless of the form of delivery - up to the 10th day of each month
Contributions to OPS and compulsory medical insurance in 2015 for yourself
- Pension - 18 611 rubles;
- MHIF - 3 651 rubles.
- 1% of the excess amount of 300 thousand rubles.
You can read about the reporting submitted to the FIU in 2018 in another.
The deadlines for submitting reports to the FIU depend on what kind of reports you submit and in what way (in electronic form or on paper).
Who is allowed to submit reports to the FIU on paper
Our table will help you figure out who can submit reports to the Pension Fund on paper:
Index | The value of the indicator that determines the method of submitting reports to the FIU | Method of reporting to the FIU |
---|---|---|
RSV-1(approved by the Resolution of the Board of the PF RF dated 01.16.2014 N 2p) | ||
25 people or less | On paper (part 10 of article 15 of the Federal Law of 24.07.2009 N 212-FZ) | |
More than 25 people | Electronic | |
(approved by the Resolution of the Board of the PF RF dated 01.02.2016 N 83p) | ||
Number of persons in respect of whom reporting is submitted | 24 people or less | On paper (clause 2 of article 8 of the Federal Law of 01.04.1996 N 27-FZ) |
More than 24 people | Electronic |
Terms of submission of RSV-1
Employers must submit RSV-1 to the FIU within these terms:
Terms of submission of SZV-M
Information about the insured persons is submitted no later than the 10th day of the month following the reporting month (clause 2.2, article 11 of the Federal Law of 01.04.1996 N 27-FZ).
Moreover, this period is the same for all employers: both for those who report on paper and for those who submit electronic reports.
The last deadline for submitting a report to the FIU is a day off
If the deadline for submitting reports falls on a weekend or a non-working holiday, then the deadline for submitting the report is postponed to the next working day following this weekend / holiday (part 6 of article 4 of the Federal Law of 24.07.2009 N 212-FZ).
Deadlines for submitting reports to the FIU in 2016: RSV-1 on paper
The timing of reporting to the FIU in 2016 is as follows:
PFR report for 2016: deadline for delivery of RSV-1 in electronic form
In 2016, the electronic RSV-1 must be submitted within the following terms:
Deadlines for submitting monthly reports to the FIU in 2016
SZV-M is submitted to the FIU in 2016 in the following terms:
Violation of deadlines for submitting reports to the FIU
Deadlines for submitting reports to the FIU in 2017
In 2017, big changes await employers.
First, the Federal Tax Service will be in charge of administering insurance premiums. And insurance reporting to your IFTS will need to be submitted no later than the 30th day of the month following the reporting / billing period (clause 7 of article 431 of the Tax Code of the Russian Federation). True, the tax authorities will need to submit calculations starting from the reporting for the first quarter of 2017. Those. it will be necessary to report for 2016 to the Pension Fund of Russia, submitting the RSV-1 in the usual terms:
Secondly, the Pension Fund will have to separately submit personalized accounting data. This will need to be done no later than March 1 of the year following the reporting year. But since for 2016 this information will be presented as part of RSV-1, for the first time employers will need to submit an annual report to the PFR only in 2018.
Thirdly, the deadline for submission of SZV-M will change. From 2017, this report will need to be submitted to the FIU no later than the 15th day of the month following the reporting month (clause 2.2 of article 11 of the Federal Law of 01.04.1996 N 27-FZ (as amended, effective from 01.01.2017) ). Those. for December 2016, employers will have to submit SZV-M no later than January 16, 2017 (January 15 - Sunday).
You can keep tax and accounting on the simplified tax system and UTII, generate payment orders, 4-FSS, SZV, Single Settlement 2017, submit any reports via the Internet, etc. (from 250 rubles / month). 30 days for free, with the first payment (if you click on these links from this site) three months as a gift. For newly created individual entrepreneurs now (free).
Where to serve | What reporting | Submission deadline |
---|---|---|
since 2017 | ||
IFTS | Information on the AVERAGE number of employees | Once a year, at the tax office until January 20. When the organization is reopened, it is submitted for the next month. |
IFTS | Unified social insurance fee (ESSC) | I quarter. - May 2, 2017; II quarter. - July 31, 2017; III quarter. - October 30, 2017; IV quarter. - January 30, 2018 |
IFTS | 6-NDFL (except for FSS contributions for injuries) | Quarterly no later than the 30th day of the next month: For 2016 - until April 1, 2017 For 3 months of 2017 - until May 2, 2017 For 6 months of 2017 - until July 31, 2017 For 3 months of 2017 - until October 30, 2017 For 2017 - until April 2, 2018 |
IFTS | 2-NDFL (except for FSS contributions for injuries) | A certificate of the impossibility of withholding personal income tax must now be submitted by March 1. Regular 2-NDFL until April 1. |
FIU | SZV-M | Monthly, within 15 days after the end of the month |
FIU | Report on insurance experience SZV-STAZH and EFA-1 | Annually, no later than March 1 of the following year (before March 1, 2018) |
FIU | SZV-ISH and SZV-CORR | Are needed to add or clarify old information |
FSS | (FSS NS and PZ) Calculation of contributions for injuries | Quarterly: on paper - no later than the 20th day of the next month, electronically - no later than the 25th day of the next month |
for 2016 | ||
FIU | RSV-1 | Not later than February 15, 2017 on paper, until February 20 - electronic payment |
FSS | 4-FSS | Until January 20, 2017 - paper, before January 25 - electronic report |
2016
Starting with the reporting for September 2016, the FIU updated the requirements (format) for the delivery of SZV-M (letter dated September 2, 2016 No. 15-26 / 12513). The form itself has not changed.
The FIU has reduced the requirements and now the wrong checkpoint will not be a mistake; extra hyphens, spaces and periods; an extra hyphen in front of the last two digits in SNILS. In total, instead of 30 errors, 14 were left in the checking program.
Requirement | What error will occur if you break it |
---|---|
The check digits of the TIN of an individual must be the number calculated according to the algorithm for generating the check number of the TIN |
20 (warning, but the fund will accept the SZV-M report) |
The INN element of the insured person must be filled in |
|
Indicated SNILS, contained in the insurance certificate |
30 (The FIU will accept the report in part, the data on the employee with an error will not be accepted) |
The full name of the insurance certificate is indicated |
|
The status of ILS in the register "Insured persons" as of the date of the checked document should not be equal to the value of "URP" |
|
At least one of the elements "Surname" or "First name" must be specified |
|
The file to be checked must be a well-filled XML document |
50 (SZV-M will not be accepted) |
The file to be checked must conform to the XSD schema |
|
The electronic signature must be correct |
|
Element "Registration number". The number under which the policyholder is registered as a payer of insurance premiums is indicated, indicating the codes of the region and district according to the classification adopted by the FIU |
|
The taxpayer identification number must be indicated in accordance with the data of the FIU |
|
When providing information about insured persons with the "initial" form type, there should be no previously submitted information with the "initial" type for the reporting period for which the information is submitted |
|
The submission period for SZV-M must be no earlier than April 2016 |
|
For all types of SZV-M forms, the reporting period for which the form is submitted must be less than or equal to the month in which the check is carried out |
Example (sample) of filling SZV-M:
How to fill in?
The full names of the employees must always be entered.
Check SNILS well, because for an error even in 1 digit there is a 500 fine. SNILS must be written as "123-456-789 01" (two dashes and a space in the middle).
Employees indicate their TIN only if they have a TIN. If you wrote a TIN in the 2-NDFL certificate, then you need to write it in SZV-M, otherwise a fine of 500 rubles. If the employee does not have a TIN, then leave the field blank (no dashes).
Whom to include?
It is necessary to include in the list any employees of workers under labor or civil law contracts (even if they did not receive remuneration this month), as well as freelancers, part-time workers, incl. external, maternity, students, those who are on probation.
The founding director also needs to be included in the calculation.
You need to include any employees with whom the contract was valid during the reporting month. Those. if the employee came at the end of the month or quit this month, then he must be included in the calculation.
Zero
There cannot be zero SZV-M even if there is one founder and no one else - it must be included in the form.
By the way, you can form and send a zero USN to the IFTS online from. At the same time, you can do it absolutely free.
Bug fixes
If you need to correct an error (for example, incorrect full name or TIN or SNILS), then you must submit two forms - canceling (in clause 3 "off") and supplementary (in clause 3 "additional"). Only erroneous data is given in the canceling form. In the complementary one, they write down similar data, only correct ones. These forms are served at the same time.
If you forgot to enter the employee - hand over only the supplementary form (in paragraph 3 "additional").
If the employee has changed her last name (got married, for example), then you need to enter the last name that is in SNILS (even if the passport has already been changed and SNILS is old).
If you turned on the employee by mistake - submit only the canceling form (in clause 3 "off").
Until 2017, there were 2 weeks to fix bugs. Since 2017, this period has been reduced to 5 working days.
Fine
500 rubles for each not submitted report (for each employee).
500 r for each error (distortion). The Supreme Court, in its ruling No. 306-KG18-4768 dated 05.15.2018, indicated that if the company independently corrected the error, then the FIU has no right to fine it. Even if the deadline has passed.
300 - 500 rubles from 2017 a fine on a director, individual entrepreneur or chief accountant 15.33.2 of the Administrative Code of the Russian Federation.
How is the fine issued?
- If SZV-M do not submit at all or the report contains errors, then the company expects a fine after the 10th (15th from 2017) date.
- If, after submitting the reporting, a negative protocol came from the FIU due to the fact that some workers are not there, then the company has two weeks (then a fine) to correct it (Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n, clause 41).
Timing
June 6 is the deadline for submitting the canceling or supplementing SZV-M (letter from the FIU dated May 4, 2016 No. 04/406/1984).
The deadline for submitting new monthly reports to the FIU is no later than the 10th (15th from 2017) day of the next month. For example, the first report for April 2016 must be submitted by May 10.
If employees are 25 or more - only in electronic form.
From January 1, 2017, if there are 25 or more employees and submit a report on paper, a fine of 1000 rubles (part 4 of Article 17 of the Law of April 1, 1996 No. 27-FZ as amended by the Law No. 250-FZ on July 3, 2016).
To the employee himself
On the day of dismissal, it is necessary to issue the employee with extracts from SZV-M and SZV-STAZH
An extract is the same report, but there is only one employee in it.
Copies with all employees cannot be given out, because this is a violation of the law on personal data and faces a fine of 75,000 rubles.
Law
Federal Law of December 29, 2015 N 385-FZ "On the suspension of certain provisions of legislative acts
The law has already entered into force.
Introduce into the Federal Law of April 1, 1996 N 27-FZ "On individual (personified) accounting in the compulsory pension insurance system" (Collected Legislation of the Russian Federation, 1996, N 14, Art. 1401; 2001, N 44, Art. 4149; 2003, N 1, Art.13; 2007, N 30, Art. 3754; 2008, N 18, Art. 1942; N 30, Art. 3616; 2009, N 30, Art. 3739; N 52, Art. 6417, 6454; 2010, N 31, Art.4196; N 50, Art. 6597; 2011, N 29, Art. 4291; N 49, Art. 7037, 7057; 2012, N 50, Art. 6966; 2013, N 52, 6986; 2014, N 26, Art. 3394; N 30, Art. 4217; N 45, Art. 6155; N 49, Art. 6915) the following changes:
1) paragraph thirteen of Article 1 after the word "recognized" shall be supplemented with the word "month,";
2) in Article 11:
a) supplement with clause 2.2 as follows:
"2.2. The policyholder, on a monthly basis, no later than the 10th day of the month following the reporting period - a month, submits about each insured person working for him (including persons who have entered into civil contracts, for remuneration for which, in accordance with the legislation of the Russian Federation insurance premiums are calculated on insurance premiums) the following information:
1) insurance number of an individual personal account;
2) surname, name and patronymic;
3) taxpayer identification number. ";
b) in the first paragraph of clause 4 the words "clauses 2 and 2.1" shall be replaced by the words "clauses 2 - 2.2";
3) in Article 17:
a) part three after the words "the reporting period," add the words "which is more than a month and";
b) supplement with a new part four as follows:
"For failure to submit by the insured within the prescribed period or submission by him of incomplete and (or) inaccurate information provided for in paragraph 2.2 of Article 11 of this Federal Law, such insured shall be subject to financial sanctions in the amount of 500 rubles in respect of each insured person. The collection of this amount is carried out by the bodies of the Pension Fund Of the Russian Federation in a manner similar to the procedure established by Articles 19 and 20 of the Federal Law of July 24, 2009 N 212-FZ "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Medical Insurance Fund."
Program
With the help of this online service, you can create SZV-M, 4-FSS, RSV-1, keep tax records on the STS and UTII, generate payments and submit any reports via the Internet, etc.
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