New monthly reporting to the Pension Fund of the Russian Federation (form SZV-M). Who and when must submit the sv-experience form to the PFR PFR reporting forms
The SZV-STAZH form was approved by the Resolution of the PFR Board dated January 11, 2017 No. 3p. Cm. " ". Who must submit the SZV-STAZH form to the PFR units? Should individual entrepreneurs take SZV-STAZH? What is the deadline for submitting a new report? Is a new report required when employees retire? We will answer these and other questions, as well as give a sample of filling out the SZV-STAZH form.
Who and where should submit the SZV-STAGE form
SZV-STAZH is an annual report that, at the end of the year, is required to be submitted to the PFR units. Based on this reporting, the PFR divisions will receive information about the periods of work, as well as about the insurance premiums accrued and paid for these periods.
The following are obliged to submit information in the form of SZV-STAZH to the territorial divisions of the PFR:
- organizations and their separate subdivisions;
- individual entrepreneurs, lawyers, notaries, private detectives.
The listed persons must report to the FIU as part of the SZV-STAZH form for all their employees who perform work under an employment or civil law contract (Article 1, Clause 1, Article 8, Article 15 of the Federal Law of 04/01/1996 No. 27 -FZ). At the same time, it is worth noting that the SZV-STAZH form must be submitted for all individuals who are in an employment relationship with the insured or with whom civil law contracts have been concluded. This follows from paragraph 1.5 of the Filling Order, approved. Resolution of the PFR Board dated January 11, 2017 No. 3p.
We believe it is advisable to additionally consider some of the features that policyholders may encounter when deciding on the need to submit new personalized reporting in the SZV-STAZH form.
If there were no payments during the reporting period
If an employment or civil law contract was concluded with the “physicist”, but there were no payments for them in the reporting period, then the SZV-STAZH form at the end of the year, all the same, must be formed and submitted. The fact of the presence (absence) of payments is not decisive in relation to these statements.
If the founding CEO does not receive payments
The peculiarity of the legal status of the head (director) of the organization is as follows: he is subject to labor law as an employee who has entered into an employment relationship with an employer - a legal entity on the basis of an employment contract (part 1 of article 273, article 274 of the Labor Code of the Russian Federation ). In this regard, we do not exclude that the SZV-STAZH form, based on the results of the reporting period (that is, the year), will need to be generated for the CEO, the sole founder. Moreover, even if an employment contract has not been concluded with him and he does not receive any payments from his own organization. After all, a report in the SZV-STAZH form must be filled out for all persons who are in an employment relationship with the insured (clause 1.5 of the Filling Procedure, approved by Resolution of the PFR Board of January 11, 2017 No. 3p). However, there have been no official clarifications in this regard so far. Therefore, we will not make statements on this score.
If self-employed citizens are not employers
Individual entrepreneurs, lawyers and notaries who pay pension contributions only “for themselves”, do not have to submit information on the SZV-STAZH form for themselves. After all, they entered into neither labor nor civil law relations with any insurant. They must report on their own experience.
Where to submit a report
A new report on the experience is submitted to the territorial bodies of the FIU. Tax inspectorates will not accept it, despite the fact that since 2017 they have been controlling the accrual and payment of insurance premiums. The experience of individuals remained "under the supervision" of the FIU and its territorial bodies.
Deadline for submission of annual report
The deadline for submitting a new report on the experience is no later than March 1 of the year following the reporting year. This is provided for by Article 11 of the Federal Law of April 1, 1996 No. 27-FZ. Therefore, for the first time, it is necessary to report to the Pension Fund of the Russian Federation under the new SZV-STAZH form for 2017 no later than March 1, 2018.
When SZV-STAZH surrenders ahead of schedule
The SZV-STAZH report may need to be submitted to the PFR authorities ahead of schedule - without waiting for the end of the reporting year. This must be done if the insurer (organization or individual entrepreneur) is contacted with an application by an employee (contractor) in which he informs that he plans to retire in the near future. In this case, the SZV-STAZH report must be sent by the insured to the territorial division of the Pension Fund of the Russian Federation within three calendar days from the date of the insured person's request. This is provided for by paragraph 2 of Article 11 of the Federal Law of April 1, 1996 No. 27-FZ. However, even in this case, the SZV-STAZH form for such a person will also need to be submitted as an annual report - no later than March 1.
Form SZV-STAGE: how to fill out
The form of the annual report on the experience is called "Information on the insurance experience of the insured persons". This form is Appendix No. 1 to the Resolution of the Board of the PFR No. 3p dated January 11, 2017. You can download the report form according to the SZV-STAZH form in Excel format in our "" section.
Section 1 "Information about the insured"
In this section, indicate the registration number in the FIU, TIN and KPP of the organization or individual entrepreneur, as well as a short name.
Note that paragraph 2.1.4<Порядка заполнения>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p provides that in the field “Name (short)” it is necessary to indicate the short name of the organization (legal entity). But what about individual entrepreneurs? Do I need to enter the "Last Name, First Name and Patronymic" of the businessman in this field? There is nothing in the Order of Filling in this regard. However, the format required for submitting the SZV-STAZH report provides that this field should not be left blank. Therefore, apparently, in IP in this field they should indicate their last name, first name and patronymic. It is possible that some official explanations from the FIU will soon appear on this score.
Also in this section of the SZV-STAGE form, the type of information provided should be marked with an “X”:
- "initial" - when information is submitted for the first time;
- "Supplementary" - if the original data contained errors that did not allow the data to be spread across the personal accounts of the insured persons;
- “assignment of a pension” - if the insured person, in order to assign an insurance pension, needs to take into account the data of the reporting period (year) for which the SZV-STAGE form has not yet been submitted.
Thus, in the general case, the “Insurant Information” section of the original SZV-STAGE report, which must be submitted for 2017, may look like this:
Section 2 "Reporting period"
In this section, you need to show the year for which reporting information is presented. Accordingly, at the first submission of the annual report in 2018, “2017” should be noted in this field.
If, for example, in 2017 an employee contacts you and informs you that he is retiring, then also show “2017” in the “Reporting period” field, since it is the data from the beginning of this year that the fund needs to assign and calculate the insurance pension.
General filling rules
When filling out the report, adhere to certain rules that are enshrined in<Порядке заполнения формы СЗВ-СТАЖ>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p. For example:
- Full name indicate in the nominative case;
- data in columns 6 and 7 "Work period" indicate within the reporting period. That is, if you are submitting a report for 2017, then the dates should only be within 2017 (from 01/01/2017 to 12/31/2017);
- for forms with the type “Assignment of pension”, fill in the column “Period of work” on the date of the expected retirement. The employee must indicate this date in the application when contacting the employer.
Special codes
The periods of work of insured persons in the form of SZV-STAGE will need to be accompanied by various explanatory codes. Recall that a similar approach was used earlier when filling out section 6 of the calculation of insurance premiums in the RSV-1 form. However, the form of this calculation will no longer apply from 2017.
Here are some examples of the “seniority” coding of section 11 of the new personalized SZV-STAZH report:
Some codes for column 11 of section 3 of the SZV-STAGE form | |
---|---|
The code | Application |
"AGREEMENT", "NEOPLDOG", "NEOPLAUT". | These codes show the period of work of the insured person under a civil law contract. If payment under the contract was made in the reporting period, then the code "AGREEMENT" is indicated. If there is no payment in the reporting period, then the code "NEOLDOG" or "NEOLPAVT" is indicated. |
"CHILDREN" | Holiday to care for the child. |
"NEOPL" | Leave without pay, downtime due to the fault of the employee, unpaid periods of suspension from work (non-admission to work) and other unpaid periods. |
"QUALIF" | Professional development with a break from production. |
"CHOTPUSK" | Additional holidays for those who combine work and study |
"SDKROV" | Days of blood donation and the provision of leave in connection with this |
"DLCHILDREN" | Otpksk for child care from 1.5 to 3 years |
"EXTRA" | Additional days off for people caring for children with disabilities. |
"DETIPRL" | If parental leave until the age of 3 is granted to grandparents, other relatives or guardians |
Fill in the codes of territorial and special working conditions in columns 8 and 9 of section 3 of the SZV-STAZH form based on the Classifier of parameters used when filling out information for maintaining individual (personalized) records. Such a classifier is designed as an appendix to<Порядку заполнения формы СЗВ-СТАЖ>, approved Resolution of the PFR Board dated January 11, 2017 No. 3p. Next you can:
- the form of the SZV-STAZH form in Excel format;
- Classifier of parameters used when filling in information for maintaining individual (personalized) accounting.
Sections 4 and 5. Information on accrued (paid) insurance premiums
Section 4 "Information on the accrued (paid) insurance premiums for compulsory pension insurance" and section 5 "Information on the paid pension contributions in accordance with pension agreements for early non-state pension provision" are filled out only in the form with the type "Assignment of pension". In the "original" form of the report on the experience, leave the columns of these sections empty.
As for filling out, in section 4, mark with an “X” whether the insurance pension contributions have been accrued and paid for the periods of work noted in section 3 of the form. In section 5, with an “X”, you also need to answer questions about whether pension contributions have been paid in accordance with pension agreements for early non-state pension provision (if such agreements have been concluded). If yes, then you need to specify the period of such payment.
Zero report: is it necessary to hand over?
Even if there are no employees, it is simply impossible to pass the “zero” SZV-STAGE. The fact. that the format of the SZV-STAZH report, approved by the Resolution of the Board of the Pension Fund of the Russian Federation of January 11, 2017 No. 3p, provides for at least one completed line in the list of insured persons. It is impossible to submit a report without a single entry in section 3 “Information on the periods of work of the insured person”. Therefore, be sure to fill in the data for at least a single founder who receives a salary and acts as the head of the company.
How to submit a SZV-STAZH report
The SZV-STAZH form can be submitted to the territorial division of the PFR in electronic form or "on paper". However, if the number of employees included in the SZV-STAGE report is 25 or more, you must submit the form electronically. This follows from paragraph 3 of clause 2 of Article 8 of the Federal Law of 04/01/1996 No. 27-FZ. The format of the information required for submitting the SZV-STAZH report in electronic form was approved by the Resolution of the PFR Board of January 11, 2017 No. 3p. Download the form submission format "".
In 2019, employers submit a new SZV-STAZH to the Pension Fund. This document contains information about the employee's pension experience, so the report must be submitted. Let's see how the form has changed. We will also tell you who and when submits a new SZV-STAZH form to the FIU according to the updated requirements.
Fill out SZV in a new way? STAGE - The Pension Fund has changed the rules. We coordinated all recommendations with the FIU and made sample reports,
What is SZV-STAZH
From January 1, 2017, employers submit a new report to the Pension Fund - SZV-STAZH. This is an employee retirement report that replaces the RSV-1.
Previously, companies showed information about the length of service of employees in RSV-1. But the last time this document was handed over was in 2016. In order for the FIU to continue to receive data, officials have introduced new reporting for all employers on the insurance period - SZV-STAZH. Changes to the law were made by the Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 3p. However, in 2019 this document is no longer valid, instead, insurers should be guided by the resolution of the PFR Board dated December 6, 2018 No. 507p.
Which of the employers and when submits the SZV-STAZH report
In practice, the question arises - who and when submits the SZV-STAZH form to the fund. The answer to this question is that employers are required to submit an annual report to the pension fund.
The question also arises - who to include in the SZV-STAGE. Answer - in the report it is necessary to record employees and employees with whom a civil law contract is in force. Glavbukh System experts warn - include in the SZV-STAZH information about those people who are insured under compulsory pension insurance and for payments and remuneration to whom your organization must accrue pension contributions.
If you are not required to accrue contributions in favor of an individual, do not provide data about him in the report. For example, an organization rents a building or a car from a citizen, or a self-employed performer and pays tax on professional income. When there are no other contracts with this person, do not reflect him in the SZV-STAZH.
Entrepreneurs often have a question - is it necessary to submit a report to the IP in the form of SZV-STAZH. The answer to this question is as follows - both organizations and individual entrepreneurs are required to submit a report.
In addition to annual reports, the law also provides for certain cases when in 2018 the SZV-STAZH must be sent to the fund ahead of schedule. The cases when you need to pass SZV-STAGE to the fund are listed in the table.
Basis for reporting | Report submission deadline |
Regardless of the circumstances, annually for all employees | Not later than March 1 following the reporting year |
Assigning a pension to an employee | Not later than three calendar days from the date of the employee's request |
Liquidation of an organization or closure of an individual entrepreneur, notary, lawyer | Not later than one month from the date when the interim liquidation balance sheet was approved. For entrepreneurs, the date is counted from the moment the decision to terminate activities is made. |
Company reorganization | Not later than one month from the date of approval of the deed of transfer |
In addition to the above cases, the report must be handed over to the employee. In total, two cases are provided - at the written request of the employee and upon dismissal. In the first case, the deadline is no later than within 5 working days. In the second case, the form is necessary along with the rest of the documents. When and how to give copies of the report to employees >>>
Who rents SZV-STAGE - personnel or accounting
There is no answer to the question of who actually forms and submits the SZV-STAZH, in the legislation. Each company makes its own decision on such matters.
The answer will depend on how the staff was organized in the organization, the workflow and the distribution of job responsibilities.
For example, in a small company, one accountant may simultaneously perform the functions of an accountant and personnel officer. Then the question is gone.
If the company has a personnel service, then the report can be entrusted to it. Employees of the personnel department are the first to receive the most important data for the SZV-STAZH form - SNILS, current full name. and dates of hiring and dismissal. But how to report depends on the number of employees.
If the number of employees is exactly 25 people or more, submit the report only in electronic form. When the number of people is 24 or less, the report can be submitted on paper or electronically - at the discretion of the insured.
All organizations that have entered into labor and civil law contracts with citizens will fill out a new SZV-STAZH form for 2018. The heading of the document, which duplicated the information from the first section, was removed from the old SZV-STAZH form. Now the TIN, KPP and registration number are indicated in the report once. In addition, officials renamed column 14 of section 3 to indicate in it the periods counted in the insurance period for the unemployed.
Types of the new SZV-STAZH form
In total, there are three types of the new SZV-STAGE form, which employers submit depending on the situation:
- Initial. This is the form that is submitted to the insured persons for the first time during the reporting period;
- Complementary. Submitted if an adjustment is needed in the SZV-STAGE form due to errors in the original report;
- Appointment of a pension. Provided to insured persons who draw up a pension during the year.
Errors in the SZV-STAGE must be corrected according to special rules. For each type of error, there is its own clarifying report form - SZV-STAZH with the type “ Initial" or " Supplementary", SZV-CORR with the type " OTMN", " CORR" or " SPECIAL". Which form to submit depends on the error and whether the fund accepted the report in full, in part, or sent a warning. How to correct the reporting on the insurance experience of employees >>> ”.
In the original and supplementary forms, it is mandatory to fill out the first three sections, and in the form for assigning a pension, five.
Paper SZV-STAGE can be filled out on a computer or by hand. In the latter case, use ink or a ballpoint pen of any color other than red and green. Fill out the report in capital letters. Erasures and corrections are prohibited.
What it is
Report in the form of SZV-M- This is a monthly report to the FIU for employers.
It is worth noting that those employers who do not want to spend time filling out and submitting the SZV-M report on their own often use various programs or online services.
Who must submit this report to the FIU
SZV-M must be handed over to individual entrepreneurs and organizations for those employees who work according to labor or civil law contract and receive income subject to insurance premiums in the FIU.
Monthly reporting form to the FIU in 2020
Monthly reporting to the FIU is submitted in the form - SZV-M. It is filled in for all employees and contains the following information:
- Name of the employee.
- Individual personal account number (SNILS).
Note: the SZV-M report form was approved by the Resolution of the Board of the Pension Fund of the Russian Federation of 02/01/2016 N 83p.
note that the SZV-M report from April 1, 2017 is submitted according to the new format approved by the Resolution of the Board of the Pension Fund of the Russian Federation of December 7, 2016 N 1077p. Submission of information about the insured persons in the old format will result in a refusal to accept the report, and in case of violation of the deadline for its submission, a fine of 500 rubles. for each employee included in the report.
A sample of filling out the SZV-M report in 2020
You can look at a sample of filling out the form in the SVZ-M form at this page.
Deadline for submitting the SZV-M form in 2020
The SZV-M report must be submitted to the FIU monthly.
The deadline for submission is no later than the 15th of the following month.
Table 1. Deadlines for submission of the SZV-M report in 2020
Note: If the date of submission falls on a weekend or holiday, the deadline for submission of the report is postponed to the next business day.
How to fill out a new reporting form in the FIU
Instructions for filling out a report to the FIU in the form of SZV-M
Section 1. Specify the details of the insured:
- Registration number in the FIU. Specified in notification from the FIU received upon registration of an LLC (IP). Also, you can find it at the local branch of the FIU, or at the tax office (by dictating your TIN).
- Name (short). For example, LLC "Company" or IP Tikhonov M.A..
- Field "TIN". Individual entrepreneurs and organizations indicate the TIN, in accordance with the received certificate of registration with the tax authority.
- Checkpoint field. IP checkpoint field is not filled. Organizations indicate the checkpoint that was received at the IFTS at the location (separate divisions indicate the checkpoint at their location).
Section 2 Reporting period. The number of the reporting month for which the report is being submitted is indicated, and a little further, the reporting calendar year (for example, for January it is: Reporting period 01 calendar year 2020).
Section 3 Form type (code). The form code is given:
- ref (original form, submitted for the first time in the reporting month);
- add (additional form, submitted in order to supplement previously submitted information);
- cancel (cancellation form, submitted in order to cancel previously incorrectly submitted information).
Section 4 Information about the insured persons (employees) who received payments in the reporting month is indicated:
- Surname, name, patronymic (in the nominative case).
- Insurance number of an individual personal account (SNILS).
- TIN (if information about the employee's TIN is available).
Note: Names of employees can be specified both alphabetically and in any other sequence.
At the bottom of the report, it is necessary to put the signature of the head (IP) indicating the position, seal (if any) and the date of signing.
Penalty for failure to submit the SZV-M form
For failure to submit monthly reports to the FIU or filing a report with incomplete or inaccurate information, a fine of 500 rubles for each employee.
In addition, officials of the organization (manager, accountant) may additionally be charged a fine in the amount of 300 before 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
Zero report according to the SZV-M form
Even if the organization has suspended its activities, the SZV-M zero report must still be submitted. In such a company, there is at least one founder (director) who must be reported.
Since March 2018, a new procedure for submitting a report by certain categories of insured persons has been in force. Starting from the specified period, SZV-M and SZV-STAZH reports are required to be submitted in relation to:
- The head of the organization, which is the sole founder, regardless of whether an employment contract has been concluded with him.
- Chairman of the HOA, GPC, SNT, ONT, DNT (in the absence of a concluded labor or civil law contract)
These changes were made by letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / V-1846, brought to the attention of the Pension Fund of the Russian Federation by letter of the Pension Fund of the Russian Federation dated March 29, 2018 No. LCH-08-24 / 5721.
Do I need to hand over SZV-M to newly created LLCs without employees, a general director and a bank account?
In accordance with the Letter of the Ministry of Labor of Russia dated March 16, 2018 No. 17-4 / 10 / B-1846, brought to the attention of the PFR Departments by the letter of the PFR dated March 29, 2018 No. LCH-08-24 / 5721, SZV-M must be submitted in relation to the head of the organization , which is the sole founder, regardless of whether an employment contract has been concluded with him.
Do I need to submit a report to organizations in the process of liquidation?
According to the clarifications given in the Pension Fund of the Russian Federation, the fact that an organization is in the bankruptcy stage does not relieve it of the obligation to submit a report in the SZV-M form. In this case, the zero form is filled out and signed by the bankruptcy trustee.
From April 1, 2016, the amendments introduced by Federal Law No. 385-FZ of December 29, 2015 (Article 2, part 2 of Article 9 of Federal Law No. 385-FZ of December 29, 2015) come into force. From this date, a new form of monthly reporting to the Pension Fund of the Russian Federation is being introduced for employers - the SZV-M form "Information on insured persons", approved. Decree of the Board of the Pension Fund of the Russian Federation No. 83p dated February 1, 2016 established the terms and procedure for its submission, as well as the liability of policyholders for failure to provide or submission of incomplete (inaccurate) information.
We invite you to familiarize yourself with the answers to frequently asked questions in connection with the submission of new financial statements.
What is the purpose of the new reporting format?
Since February 2016, the calculation of the insurance pension for working (including under civil law contracts) pensioners is made without taking into account the planned indexation of the cost of the pension point and the fixed payment to the insurance pension (Article 26.1 of Federal Law No. 400-FZ of December 28, 2013 G.). So, from February 1, 2016, the pension was indexed by 4 percent only for non-working pensioners (part 1, article 6, part 1, article 7 of Federal Law No. 385-FZ of December 29, 2015).In order to track the fact of the work of a pensioner on a monthly basis, a new form has been introduced (Information of the Pension Fund of the Russian Federation of March 24, 2016).
Form SZV-M obliges organizations (individual entrepreneurs) to provide information on each insured individual(regardless of his age and whether he has the right to a pension) (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996). This applies to:
- employees of the organization(under an employment contract), including those who did not work all the days in the reporting period (was fired or, conversely, hired within a month) or actually did not work a single day (for example, during the suspension period) and (or) did not receive remuneration (for example, due to illness, being on administrative leave, parental leave), as well as the only founders - managers who work on the basis of concluded labor contracts.
- persons with whom contracts of a civil law nature are concluded if insurance premiums for compulsory pension insurance are paid from remuneration under such agreements (regardless of the fact of the presence or absence of payments in the reporting period).
Based on the wording contained in paragraph 2.2 of Art. 11 of Federal Law No. 27-FZ of April 1, 1996, the obligation to submit information in the SZV-M form arises for an organization (individual entrepreneur) only when it has such information, and this is possible only if it has there are insured persons - employees (including citizens working under civil law contracts).
However, another point of view is possible. There are no official clarifications on this issue yet. In addition, we note that, for example, a calculation in the RSV-1 PFR form must be submitted in any case, that is, even if the insured does not have insured employees.
The best option
The insured may apply to the Pension Fund of the Russian Federation or the Ministry of Labor of Russia for clarifications of the legislation, namely: is there an obligation for organizations (individual entrepreneurs) to submit "zero" (empty) information in the SZV-M form in the absence of insured persons - employees (including workers under civil law contracts). This must be done in writing, detailing the problem.
A request to the regulatory authorities can be generated using the service "My business. Bureau" - "Electronic reporting" / "Write a letter to the state body".
When do I need to pass SZV-M for the first time?
Must be submitted from April 2016.Information in the SZV-M form must be submitted no later than the 10th day of the month following the reporting period newly introduced from April 1, 2016 - the month (clause 2.2, article 11 of Federal Law No. 27-FZ of April 1, 1996). Thus, the first time you need to report no later than May 10 of the current year for April (part 2 of article 9 of Federal Law No. 385-FZ of December 29, 2015).
How can I submit monthly information and where?
The report must be submitted in accordance with the general procedure, which also applies when submitting personalized information as part of the RSV-1 calculation of the PFR. That is, information must be submitted to the territorial office of the Pension Fund of the Russian Federation at the place of registration of the insured (clause 1, article 11 of Federal Law No. 27-FZ of April 1, 1996).As a general rule, individual entrepreneurs do not need to submit personalized accounting information, including in the SZV-M form, for themselves (clause 1, article 8 of Federal Law No. 27-FZ of April 1, 1996).
If information is submitted for less than 25 people, it can be submitted on papercarrier through the representative of the insured (legal or authorized). Otherwise, the report is submitted electronic(including through an electronic document management operator).
Confirmation: par. 3 p. 2 art. 8 of Federal Law No. 27-FZ of April 1, 1996
The format of the information was approved by the Order of the Board of the Pension Fund of the Russian Federation No. 70r dated February 25, 2016.
What is the SZV-M form?
Information for each employee in the SZV-M form is indicated separately for each month and includes:- surname, name and patronymic (if any) in full;
- insurance number of an individual personal account (SNILS);
- taxpayer identification number (TIN).
In fact, the same data (with the exception of the TIN) are contained in subsection 6.1 of section 6 of the RSV-1 calculation. Therefore, filling out new reporting - the SZV-M form should not cause difficulties.
As for the indication of the TIN, this indicator is not a mandatory requisite and in the absence of information about it, the corresponding columns remain empty.
Also, the reporting form provides for affixing the form type code:
- "out" - the original form containing the information submitted for the first time for a given reporting period;
- "additional" - a supplementary form submitted in order to supplement the information previously accepted by the department of the Pension Fund of the Russian Federation for the reporting period. That is, a supplementary form must be drawn up if it is necessary to clarify (correct) the information reflected in the submitted SZV-M form, or if information regarding the employee (executor) was not submitted on time at all (for example, due to untimely execution of SNILS);
- "cancel" - a canceling form submitted in order to cancel previously incorrectly submitted information for the reporting period.
The SZV-M form is signed by the head of the organization, an individual entrepreneur or an authorized representative (indicating the details of the power of attorney). The imprint of the seal is affixed only if it is available.
Is it necessary to submit the SZV-M form to the Pension Fund of the Russian Federation if the RSV-1 PFR calculation has been submitted in relation to the same insured persons?
Need to represent. Despite the fact that the last name, first name, patronymic and SNILS of employees are reflected in subsection 6.1 of section 6 of the calculation of the RSV-1 PFR, this information will need to be reported additionally (monthly) (clause 2.2 of article 11 of Federal Law No. 27-FZ of April 1, 1996 .).
What liability threatens the insured for being late in submitting information in the SZV-M form?
The penalty for failure to submit a report in the SZV-M form within the prescribed period is 500 rubles. This amount will have to be paid for each employee for whom information was not reported. The same amount of the fine is provided in case of submission of incomplete and (or) inaccurate information in respect of each employee.Confirmation: paragraph 4 of Art. 17 of Federal Law No. 27-FZ of April 1, 1996
See below for a sample of filling out the SZV-M form "Information about the insured persons".