What is personalized accounting, what year is it valid, why is it needed and how to maintain + latest changes in 2021

Are you an employer with employees? In this case, you have to cooperate with the Pension Fund on a monthly basis. Close communication is also inevitable if you had employees in the year for which you are reporting to government agencies. The Pension Fund accumulates specific information about all employed citizens, and the obligation to update accounting data lies with the employer.

In what form should this information be submitted?
How often should this be done?
Which authority should I provide information to?

In the new year, serious changes in legislation will come into force, which will require entrepreneurs and accountants to change their established habits. What exactly awaits them regarding personalized accounting, we will understand in this material.

Part of mandatory reporting

All employees must obtain registration with the Pension Fund of Russia and become an insured person. It is the employer’s responsibility to formalize and monitor this process, as outlined in the law.

Individual, also known as personalized accounting, is a system for recording information produced by the Pension Fund of the Russian Federation regarding the insurance and funded shares of the future pension of all employees.

It is regulated by the Federal Law “On Individual (Personalized) Accounting in the Compulsory Pension Insurance System”, as well as some other regulations.

General provisions

All employers are required to provide individual information about the persons who worked for them to the territorial office of the Pension Fund of the Russian Federation at the place of registration . Federal Law of December 8, 2010 N 339-FZ “On Amendments to the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds” and certain legislative acts of the Russian Federation Federation”, changes have been made regarding the deadlines for submitting reports to the Pension Fund of the Russian Federation. In accordance with this document, calculations of insurance premiums and personalized accounting information are submitted to the Pension Fund no later than the 15th day of the second calendar month following the reporting period. Thus, Form RSV-1 PFR for 2010 and individual information for the second half of 2010 should be submitted no later than February 15, 2011. The principles for organizing individual (personalized) recording of information are set out in Federal Law dated April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ). When preparing information, policyholders must rely on the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons, approved by Order of the Ministry of Health and Social Development of Russia dated December 14, 2009 N 987n (hereinafter referred to as Instruction N 987n). Forms of documents for individual (personalized) accounting in the compulsory pension insurance system and Instructions for filling them out are set out in Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 N 192p (hereinafter referred to as Instruction N 192p). The specified information can be submitted both in paper form and in electronic form (in this case, it must be certified by an electronic signature). Since 2011, if the number of employees is 50 or more people (including persons who have entered into civil contracts for which insurance premiums are charged), then information should be submitted only in electronic form with an electronic digital signature (clause 58 of Instruction No. 987n). The specified information can be prepared in any software package that performs uploading according to document forms ADV-6 and SZV-6 in 07.00 format (XML). You can check the information transmitted by policyholders electronically using the CheckXML program. Failure to provide individual information about employees within the established time limit or their presentation in an incomplete or unreliable form will have to pay a fine. We are talking here about 10 percent of payments due for the past calendar year to the Pension Fund of the Russian Federation. Let us note that the collection of the specified amount is carried out by the Pension Fund of the Russian Federation in court (Article 17 of Law No. 27-FZ). By the way, if we are guided by the experience of past years, then the amount of the fine should be determined from the amount of contributions only of those employees for whom they did not submit timely information or provided incomplete (inaccurate) information. This conclusion was made in the Letter of the Pension Fund of the Russian Federation dated June 28, 2006 N KA-09-26/6784 and paragraph 16 of the Information Letter of the Supreme Arbitration Court of the Russian Federation dated August 11, 2004 N 79.

Why is this type of accounting needed?

All employees of an organization who have received insurance from the Pension Fund of Russia have an individual personal account there, the number of which (SNILS) is permanent. The general part of this account contains personal data and information regarding work experience.

Periodic changes are possible in this data: a person moves, improves his qualifications and, accordingly, his salary, and sometimes changes his personal data. Therefore, information must be constantly monitored and, if necessary, updated.

Therefore, the employer is obliged to submit relevant information about all its employees to the supervisory and control authorities at the frequency specified in legislative acts.

Changes-2017

In 2021, the Federal Tax Service will take under its jurisdiction all issues related to insurance premiums, and, naturally, to pensions. This change in responsibility initiated significant changes in the filing deadlines and presentation of personalized accounting for employers. Legislative basis – the entry into force on January 1 of the Federal Law of July 3, 2016 No. 250-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (provisions of legislative acts) of the Russian Federation.”

Forms for submitting reports on individual accounting

Information regarding personalized accounting is reflected in a special calculation of insurance premiums . Previously, a separate form was provided for this in the RSV-1 form. This form records contributions to the Pension Fund made by the employer for each employee from each salary.

In addition to this form, it was necessary to prepare the following documents:

census of information submitted to the Pension Fund - form ADV-6-2;
list of documents submitted to the Pension Fund - form ADV-6-3;
data on insurance premiums during the insurance period - form SZV-6-1;
register of contributions and information about the length of service of the insured - form SZV-6-2.

Since 2021, according to the Order of the Federal Tax Service of October 10, 2021 No. ММВ-7-11/551, a single form has been introduced for all insurance premiums, combining its 4 separate predecessors - RSV-1, 4-FSS, RSV-2, RV -3.

What to write in the report

The form for a single calculation provides for the reflection of the following data:

information about the duties of the contribution payer;
the corresponding amounts of assessments on contributions;
social insurance payments in connection with sick leave, maternity and other reasons specified in the law;
detailed calculation of payments from the federal budget;
personal data of the insured (full name, SNILS, INN).

IMPORTANT! If during the reporting period the company had less than 25 hired employees on the lists for whom insurance contributions were made to the Pension Fund, then submitting this report in paper form is acceptable. If there are more personnel, the report must be submitted electronically.

Individual personalized accounting in the Pension Fund of Russia: what do you need to know?

Reading time: 4 minutes(s) Personalized accounting is the process of systematizing data on the insurance and funded parts of pension payments of insured persons. In this case, an employee who has signed an employment or civil contract with the employer is considered insured. Insurers can be legal entities, as well as individual entrepreneurs. Employers are required by law to send data used to calculate pensions to the Pension Fund.

What is individual personalized accounting?

Law No. 27-FZ “On individual (personalized) accounting” refers to this term as the organization and implementation of accounting of insured persons in order to protect the pension rights of citizens of the Russian Federation. The preservation of an individual personal account of citizens is carried out throughout their life and after death until such time as is specified in matters of storage of pension files.

All information about the insured persons is confidential.

Citizens working for an employer under an employment contract or a civil law contract are considered insured. This also applies to other citizens who are subject to the provisions on pension insurance in accordance with Federal Law No. 167. These include persons who independently provide themselves with work (lawyers, notaries, arbitration managers), who are members of farms, clergy, members of tribal communities of indigenous peoples of the North, Siberia and the Far East who carry out traditional economic activities. In this case, the policyholders can be legal entities or individual entrepreneurs.

This type of accounting is maintained by the Pension Fund of the Russian Federation and is used to organize the conditions for calculating pensions based on the results of the work of each employee and to guarantee the reliability of information about length of service and salary, which plays a fundamental role in the pension provision of citizens. Its principles include:

unity and integrated nature of the insurance process;
mandatory order;
availability of information to insured citizens.

How does the system work?

This system works on the basis of the legal relations of the following participants:

insurers - system administrators, who are representatives of the personalized accounting departments of the Pension Fund;
policyholders - employers, organizations and entrepreneurs who pay pension contributions for themselves and their employees;
insured persons - owners of insurance savings.

In accordance with Federal Law No. 27, the system works as follows:

the insurer conducts inspections of policyholders, it has the right to demand and eliminate identified violations, and is obliged to exchange confidential information with the tax office;
the policyholder registers employees and promptly transfers pension contributions (they are required to be submitted monthly along with reporting);
the insured persons promptly provide documents to the insurer that contain correct data.

Personalized accounting information - what is it?

Individual personalized accounting information is information about the employee’s length of service and earnings, which affects the calculation of his future pension. They have the basic forms of documents for conducting individual accounting work and imply the following categories:

information about the employee’s length of service;
form of individual information about the employee;
information on accrued and paid insurance premiums.

What year did you start registering with the Pension Fund of Russia?

Personalized (individual) accounting began to be maintained in 1995. The practical implementation of the Pension Fund's work in this area initially included tasks carried out in 5 regions of the Russian Federation. Between 1997 and 1999, servers for data collection were installed in 30 other territorial districts.

The system has been widely used since 2002, after changes in legislation and the transition from general labor to general insurance experience. After this moment, a similar principle was introduced throughout Russia. Thus, the employee does not need to confirm the length of service acquired after registration in the system.

What is the role of the employer?

The rights and obligations of the policyholder are enshrined in the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system.” According to it, when registering a citizen for work, the policyholder has the right to demand the presentation of a certificate of compulsory pension insurance. If an insurance certificate has not been issued before this point, the policyholder is obliged, within two weeks after the employee is registered for work, to provide the insured person’s application form to the Pension Fund to register a personal account and receive an insurance certificate. The organization must also register an insurance certificate with the Pension Fund and issue it to the insured persons.

In accordance with Article 11 of the Federal Law “On Individual (Personalized) Accounting” in the compulsory pension insurance system, the employer is obliged to provide information about the insured persons and the individual information form. The policyholder needs to guarantee the completeness and accuracy of the information by comparing monthly information about its employees, as well as quarterly information.

Particular attention should be paid to information about dismissed employees performing state or public duties, members of the board of directors, employees on parental leave, and employees from among foreign citizens.

In addition, the responsibilities of the policyholder include monitoring the details of the insurance document identifying the insured person. If there are errors after submitting data, the organization has the right to additional correction of the specified information. Such corrections must necessarily be agreed upon with the department of administration of insurance premiums and personalized accounting in which the policyholder is registered.

What is the penalty for failure to provide information?

Organizations and entrepreneurs are required to submit information about insured persons monthly no later than the 15th. For failure to provide this information or for violating instructions on the procedure for maintaining personalized records, the employer faces a fine of 500 rubles for each employee. For example, if a report for April 2021 is submitted later than May 15 and there are 20 employees, then the fine in this case will be 10,000 rubles.

How to view the data?

According to the law, any citizen can freely familiarize himself with his own data using a personalized accounting card. You can obtain the necessary information through the Pension Fund website absolutely free of charge. To do this, follow these steps:

Step 1. Open the official website of the Pension Fund and go to its main page.

Step 2. Log in to your personal account or the policyholder after registration. To get into your personal account, you need to enter the first three digits of the payer’s registration number in the Pension Fund and a password. Online information is provided through the personalized accounting information center.

Step 3. Review the information available after registering in your personal account.

To fully access the information contained on the official portal of the Pension Fund, a citizen or legal entity must register. Registration is available at the official email address of the Pension Fund. To do this, an individual must provide passport data, SNILS and email. The policyholder indicates in the application the registration number with the Pension Fund, TIN and his official email address. Then you need to receive the code required for activation. The policyholder receives it within 5 days after submitting the application.

It is also possible to find out the data by personally contacting the territorial department of the Pension Fund, located at the place of registration of the insured person or insured organization. When contacting the department of personalized accounting and interaction with policyholders, you must have with you an identification document, TIN, SNILS. Personal contact is a convenient way to find out all the details, since qualified fund employees will be able to provide the necessary information on the spot.

More information can be found here:

Thus, individual personalized accounting is the organization and maintenance of records of information about each employee insured in the compulsory pension insurance system. This system has been operating in Russia since 2002 and is the basis for the pension of any citizen through insurance contributions paid for him by the employer throughout his entire working life.

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How often to take it

Reporting on this type of accounting has so far been submitted to the Pension Fund of Russia every three months. It was necessary to submit 4 such reports per year, each no later than the middle of the month following the quarter.

This has been the case until now, however, changes are expected in the coming year. The last annual report must be submitted, as expected, before February 20 of the next year, and then legislative changes in deadlines should be taken into account. The quarterly reporting period remains in force, and entrepreneurs are given until the 30th of the month following the reporting period to submit reports.

The first calculation for 2021 will need to be submitted based on the results of the first quarter - before May 2, 2021, since the calculation date of April 30 falls on a Sunday, and the next day, May 1, is a public holiday.
for the half-year no later than July 1, since June 30 is a Sunday.
For the 3rd quarter, the report will be required until October 30.
For the annual report, documents will need to be prepared by January 30, 2021.

Last changes

To avoid negative consequences and problems with current legislation, organizations must monitor all changes in regulations.

The procedure for registering and conducting individual accounting has undergone the following changes in 2021:

some functions were transferred to the Federal Tax Service. Additions have been made to the Tax Code with information on insurance contributions. Now personalized information is transmitted to the INFS, and then to the Pension Fund of the Russian Federation;
employers are obliged to submit data from the Pension Fund of the Russian Federation every three months and once a year before March 1;
the deadline for submitting data on additional contributions remains unchanged, but the time frame for submitting SZV-M reports in relation to employees of the past month has been increased by 5 days. The requirements for the average number of employees remained unchanged;
information is provided to the tax authorities by the 30th day of the month following the ended quarter;
fines for violation of requirements for the calculation and payment of contributions have been increased. Now they are regulated by the rules of the Tax Code of the Russian Federation.

The Pension Fund retained the right to exercise control and collect accrued penalties for identified inconsistencies in reports with established requirements.

Any organization is obliged to provide data to the Pension Fund of the Russian Federation about all employees. In this case, all changes must be communicated to insurers in a timely manner. If a citizen works as an individual entrepreneur, then he independently makes contributions to the Pension Fund of the Russian Federation on the basis of the minimum wage.

Who should I take it to?

If previously personalized accounting was provided exclusively to the Pension Fund, then from 2021 the Federal Tax Service has taken over some of the functions of control and administration. Therefore, now it will be necessary to submit calculations to both of these bodies:

to the Pension Fund of the Russian Federation - quarterly form SZV-M (information about the insured) - until the middle of the month following the reporting month;
in INFS - quarterly Unified calculation (new unified form) - until the 30th day after each quarter.

NOTE! From 2021, an annual re-registration of personalized accounting information will be required; for the first time, it will need to be submitted for the whole of 2021. The deadline for submission is limited to the entrepreneur on March 1 of the next year, so the first such report will be received by the Pension Fund only in 2021. The form for it has not yet been developed.

Changes in legislation on personalized accounting

The procedure for maintaining personal accounting has been updated since 2021 due to the transfer of insurance premiums under the control of the tax authorities. It contains instructions attached to the order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n and which came into force on February 19, 2017.

Only employers who have employees need to follow this procedure. Individual entrepreneurs do not need to submit information about themselves.

Despite the transfer of the administration of insurance premiums to the Federal Tax Service, where quarterly reports on employee income and accrued (paid) contributions are submitted starting from 2021, employers still have the obligation to provide certain types of reporting directly to the Pension Fund:

Personalized, submitted for each employed person once over the past year until March 1 of the following year. This reporting includes SZV-STAZH and the ODV-1 submitted along with it. These forms were approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 No. 507p (clause 2 of Article 11 of Law No. 27-FZ).
Monthly report on the presence of persons who worked in the past month, submitted by the 15th day of the next month: SZV-M. The form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p (clause 2.2 of Article 11 of Law No. 27-FZ).
For additional contributions to the funded part of the pension for the past quarter, submitted before the 20th day of the next month in the form DSV-3, approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 06/09/2016 No. 482p (clause 2.1 of Article 11 of Law No. 27-FZ).
From 2021 - information on labor activity in the form SZV-TD (clause 2.4 of article 11 of law No. 27-FZ).

You can see examples of filling out the SZV-TD form in various situations in ConsultantPlus. Get trial access to the system for free and go to the Typical situation.

In addition to these reports, there are also forms SZV-KORR and SZV-ISKH, which are filled out in cases where it is necessary to correct the data on the personal account for the insured or enter previously unspecified information.