SZV-M for October 2021 (information about insured persons)

SZV-M for October 2021 is formed by all categories of employers, even if you only have one founder. There are no exceptions for legal entities or private merchants. If a business entity employs at least one person, a report must be generated based on his personal data, although until 2021 the Pension Fund of Russia did not require this. But at the beginning of the year, pensioners changed their minds. From their point of view, this is necessary to create and maintain up to date a complete base of personalized accounting in the Pension Fund.

The report has a unified template. Used for SZV-M for October 2021 is the form presented in Decree No. 83p dated 02/01/2016. The document consists of 4 sections:

Information about the policyholder – his role is played by the employer.
In the next section of SZV-M for October 2021, the form contains fields for identifying the reporting period.
The third item is the type of report that determines whether the form is being submitted for the first time or not (for example, a canceling or adjusting option).
The last block SZV-M for October 2021 is the most voluminous. It consists of a table in which the personal data of employees is entered.

Insured persons, information on which should be reflected in the SZV-M

Insured persons are considered to be individuals who are subject to the legislation of the Russian Federation on compulsory pension insurance. These are the following categories of Russian citizens:

individuals working under employment contracts;
individuals who have entered into civil agreements for the performance of work or provision of services (civil agreements);
individuals who have entered into copyright contracts;
authors of works receiving income in the form of remuneration under agreements on the alienation of the exclusive right to works of literature and art, licensing agreements on granting the right to use works of science, literature, art.

Not only Russian citizens are considered insured, but also foreigners or stateless persons permanently or temporarily residing and temporarily staying in the Russian Federation. Such persons are required to obtain an insurance certificate (SNILS) from the Pension Fund of Russia.

Who is required to submit the SZV-M report for January 2020?

All employers must submit the SZV-M report for January 2021. In particular:

organizations and their separate divisions;
lawyers, detectives;
notaries;
individual entrepreneurs.

The SZV-M report for January 2021 must reflect information about all employees who performed work on the basis of employment agreements from January 1 to January 31. It makes absolutely no difference:

payments were made to individuals in January or were absent;

whether the organization (IP) actually carried out activities in January or not.

Please note that form SZV-M must be submitted even if employment contracts were simply concluded.

Based on the letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581, if individuals work (provide services) under a civil contract, then data about them is reflected in the SZV-M report subject to the following conditions:

individuals were paid remuneration;

contributions were calculated on the amount of the remuneration.

That is, if in January 2021 no remuneration was accrued to employees under a civil contract and no contributions were made for its amount, such employees do not need to be included in the SZV-M report for January 2020.

Conclusion: in the SZV-M form for January 2021 you must include:

employees with valid employment contracts, regardless of whether they were accrued income in January 2021;
employees with valid civil contracts, subject to payment of income to them in January 2021 and accrual of insurance premiums on the amounts paid.

Information that must be reflected in SZV-M

An organization (individual entrepreneur who is an employer or has entered into a GPC agreement) must reflect in the SZV-M form the following data about each insured person:

individual personal account insurance number (SNILS);
last name, first name and patronymic;
taxpayer identification number (TIN).

But if SNILS must be provided, then the TIN is indicated if available.

For example, a resident of Kazakhstan temporarily residing in Russia may not have a TIN. Information about such an employee must be submitted. But for such an employee, only SNILS will be indicated on the form.

Possible errors when generating reports

When generating the SZV-M report, the following errors are quite common:

The reporting contains information about employees who were dismissed in previous periods;
The reporting does not reflect information about employees who were hired during the reporting period;
The reporting does not include information about employees who are on vacation in the month of the report.

If one (or several) of these errors was made, it is necessary to submit an adjusting calculation. You can submit it at any time.

The procedure for filling out and submitting the SZV-M form

The form indicates:

Policyholder details:

registration number in the Pension Fund of Russia;
abbreviated name of the policyholder;
TIN and KPP of the policyholder.

Reporting period – the number of the month for which information is submitted.
Form type (code)

The main code – “output” – is entered in the case when information for the period specified in the form is submitted for the first time.

There is also an “additional” code - it is placed on the information of the SZV-M form, which is submitted in addition to the previously submitted form with the code “output” for the same period.

The “cancel” code is used when the SZV-M form is submitted, the purpose of which is to cancel previously submitted information.

Information about the insured persons. Data for each insured person is indicated.
Information on the SZV-M form is signed by the responsible person (usually the manager). In this case, his position and the transcript of the signature must be indicated.
A stamp is placed on the form if available.

Information in the SZV-M form is submitted monthly no later than the 15th day of the month following the reporting period.

Is it possible to take SZV-M early?

The law does not prohibit this. That is, you can take SZV-M for the current month starting from the 1st day of this month. But if before the end of the reporting period there were any changes regarding the insured persons, then it is necessary to clarify the information so that the Pension Fund does not fine for its unreliability. For example, if the policyholder hired a new employee before the end of December 2021, for which the SZV-M was already passed . In this case, he must submit a supplementary form by 01/16/2016.

As for reports for future periods, pension workers will not accept them (for example, December SZV-M in November).

Fines in the SZV-M form

Despite the simplicity of the SZV-M form, the Pension Fund of the Russian Federation fines for violations related to filling out and submitting this form quite often.

Let's look at these fines.

Fine for late submission of SZV-M to the Pension Fund of Russia

The fine is established by Article 17 of the Federal Law of April 1, 1996 N 27-FZ (as amended on December 28, 2016) “On individual (personalized) registration in the compulsory pension insurance system”, it is applied in the case when the SZV-M form was submitted late, or they didn’t pass at all.

Amount of fine

500 rub. for each insured person

For the same violation, officials of the organization may be held administratively liable and imposed a fine in the amount of 300.00 to 500.00 rubles under Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation.

Fine for incomplete (unreliable) information in SZV-M

This fine is possible if errors were made in the information (forgot to indicate SNILS, for example), or if one of the insured persons was not reflected at all in the SZV-M form.

The fine is the same

500 rub. for each insured person

The following must be taken into account.

According to the provisions of paragraph 39 of the Instructions on the procedure for maintaining individual (personalized) records of information about insured persons, approved. By Order of the Ministry of Labor of Russia dated December 21, 2016 No. 766n, there should be no fine if:

– if the policyholder himself discovers errors or inaccuracies in the submitted SZV-M form (before they are detected by the regional PFR body)

– will send the updated version to the fund (with the code “add” or “cancel” depending on the detected errors/inaccuracies).

A fine can also be avoided if the error is discovered by the Pension Fund of Russia, but the policyholder will correct everything within 5 working days after receiving the Pension Fund's notification of the error and send the corrected form no later than the 15th day of the month following the reporting month.

Penalty for violating the SZV-M presentation format

If the organization has 25 or more insured persons, the SZV-M form must be submitted electronically. If this rule is violated, the Pension Fund will impose a fine.

The fine is 1,000.00 rubles.

SZV-M for October: due date

The report is generated monthly. It should reflect data on hired personnel who were employed by the company for at least one day during the period under review. The table block should contain information on both permanent personnel and seasonal, newly hired, and fired specialists within the last month. The deadline for submitting SZV-M for October expires on the 15th of the next month - November 15. In 2021, this date falls on a working day (Friday), so there will be no transfer of the border day.

Read also: Reporting to the Pension Fund in 2021

How to fill out the SZV-M report for January 2020

Completing the SZV-M report for January 2021 is, in principle, no different from filling it out for other months. The only caveat is that in the “Reporting period” field you should indicate code 01 (it indicates January). All other sections of the document are filled out as standard.

Let's give an example. Alye Parusa LLC (TIN 920496581321, KPP 920137491, registration number PFR092-303-654321) employs:

Ivanov Ivan Ivanovich (director). SNILS 183-060-671 47, TIN 920187152369. Nadezhdina Lyubov Petrovna (accountant). SNILS 184-070-951 49, TIN 920298741236.

SZV-STAZH report

Please note that you will need to submit both the SZV-M and SZV-STAGE forms! Organizations will have to submit reports SZV-STAZH and EDV-1 (on two pages). For unemployed citizens, information about the insurance period is provided by the employment service.

The SZV-STAZH report, unlike the SZV-M form, must be submitted once a year: for 2021 - no later than March 1, 2021 (based on amendments to paragraph 4 of Article 2 of the Federal Law of 07/03/16 No. 250-FZ). If the last day for submitting the report falls on a weekend (holiday), then based on the letter of the Pension Fund of the Russian Federation dated 04/07/16 No. 09-19/4844, then it can be submitted on the next working day.

The form of the new SZV-STAZH report was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507 p dated December 6, 2018. The document must include the following information:

1. Full name of the employee.

2. SNILS of the employee.

3. Operating time (period) of operation.

4. Work codes and grounds for preferential retirement (early retirement).

It should be taken into account that the new SZV-STAZH report will need to include all employees with whom civil or labor contracts were concluded (for the provision of services, performance of work). Employees with whom copyright contracts were concluded must also be included in the report on the insurance experience.

Please note that there should be no problems filling out the new SZV-STAZH report. You can take the SZV-M report as a sample, since the information about the policyholder in these two forms is the same. Information about employees must be indicated in Section 3.

You can download the 2021 SZV-STAGE form and find out detailed information about this reporting here.

In conclusion, we add that according to the general rules for submitting information about insured persons, organizations with more than 25 employees must submit new reports exclusively in electronic form, signed with an enhanced qualified signature.

If the number of employees is less than 25 people, then on the basis of clause 2 of Art. 8 of Law No. 27-FZ, SZV-STAZH can be taken on paper.

Clarifying report of SZV-M for January 2020

It is necessary to clarify the SZV-M form for January 2021 if errors were made in the primary report (with the “original” type). For example, an incorrect TIN or SNILS was indicated. Current legislation does not establish deadlines for submitting clarifying SZV-M reports.

At the same time, some territorial divisions of the Pension Fund of the Russian Federation claim that supplementary (cancelling) reports should be submitted no later than the deadline for submitting the document for the reporting period. If these terms of provision are violated, the policyholder faces a fine of 500 rubles (for each employee).

We can summarize that before February 17, 2021, if necessary, you need to have time to submit not only the “source” of the SZV-M report, but also its updated form.

Reports SZV-KORR and SZV-ISKH

The Pension Fund of the Russian Federation has introduced the following reporting forms:

1. SZV-KORR - “Data on the adjustment of information recorded on the individual personal account of the insured person” - to correct the information of the insured employee in the Pension Fund of the Russian Federation.

2. SZV-ISH - “Information on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person.”

3. “Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (EDV-1).”

Forms and methods of submitting the SZV-M report

Form SZV-M for January 2021 can be submitted:

in electronic form (for employers with 25 or more employees);
on paper (24 or fewer employees).

For the incorrect choice of the established method of submitting tax reports in electronic form, tax liability in the form of a fine is provided. The fine is 200 rubles. In other words, if your SZV-M report contains information about 25 or more people, and you provided the report on paper, then get ready to pay 200 rubles for choosing the wrong method for submitting SZV-M.

Methods for submitting a report in paper form:

personally;
through an authorized representative;
by mail.

Only an individual entrepreneur has the right to submit the SZV-M report in person. Organizations can submit the document through an authorized representative.

In the new edition of paragraph 4 of Art. 11 of the Law on Personalized Accounting No. 27-FZ contains the rule that in 2021, the employer is obliged to issue copies of all reporting forms to the Pension Fund to individuals within the following periods:

from the moment of the person’s application - no later than 5 calendar days;
on the day of dismissal (termination of the civil law contract).

That is, it is not necessary to issue a copy of the SZV-M to each employee. It is allowed to issue an extract from the SZV-M to an employee, since the report contains personal data of other employees, and their disclosure to third parties is prohibited.

Form form: new or not

The appearance of the SZV-M report has not changed in any way since July 1, 2021. It is still necessary to use the form approved by Resolution of the Pension Fund Board of February 1, 2021 No. 83p:

Traditionally, the SZV-M form for July 2021 consists of 4 sections:

Details of the policyholder.
Reporting period.
Form type.
Information about the insured persons.

Registration of the SZV-M report for October 2021 and the procedure for its submission