“New reporting to the Pension Fund. What an employer should know"

Form of monthly reporting to the Pension Fund in 2021

Monthly reporting to the Pension Fund is submitted in the form - SZV-M

. It is filled out for all employees and contains the following information:

• Employee's full name.
• Individual personal account number (SNILS).
• TIN.

If the average number of employees exceeds 25 people, then the SZV-M report must be submitted electronically with an electronic signature. However, do not forget that in terms of reporting submitted to the Federal Tax Service, new rules have been introduced in 2021. If a company/individual entrepreneur has more than 10 employees, then some reporting must be submitted electronically (DAM, 2-NDFL, 6-NDFL).

Why is SZV-TD needed?

The new report is related to the transition to electronic work books (Draft No. 748684-7 of 07/08/2019).
From January 2021, the “Information on Labor Activities” section will appear in the individual personal account of every citizen who is registered in the pension insurance system. Employers will use SZV-TD reports to transmit this information about employees. Employees and employers will have access to information about the work activities of insured persons, which are included in the PFR information base thanks to SZV-TD.

SZV-M report form in 2021

You can download the SZV-M report form, valid in 2021, for free using this link.

Note

: the SZV-M report form is approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p. The report is submitted electronically in the format approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 N 1077p.

note

that submitting documents in the old format will entail 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.

Features of filling out new employees

Pay attention to the nuances of filling out personalized reporting when hiring new employees. In this situation, the due date changes.

IMPORTANT!

The form must be submitted no later than the working day following the day the order on registration of a new employee is issued. Similarly, it is handed over upon termination of the employment relationship.

Doubts often arise about how to fill out information about length of service as of January 1 in the SZV-TD when concluding an employment contract during the year. The instructions indicate that the employer provides information only about the person’s work in the organization. Information about the length of service at the beginning of the year with the previous employer is not indicated.

Deadline for submitting the SZV-M form in 2021

The SZV-M report must be submitted to the Pension Fund monthly

.

The deadline for submission is no later than the 15th of the following month.

Table 1. Deadlines for submitting the SZV-M report in 2021

Note

: If the due date falls on a weekend or holiday, the deadline for submitting the report is moved to the next business day.

Features of filling out the SZV-TD report for the public sector

There is a separate form and deadline for submitting the SZV-TD for transmitting information about the activities and changes in the status of persons performing public service:

• in customs authorities;
• in internal affairs bodies;
• in the Federal Fire Service;
• in the penal system;
• in enforcement agencies;
• in the Investigative Committee of the Russian Federation.

They were approved by Order of the Ministry of Labor No. 533n dated August 24, 2020 (registered with the Ministry of Justice on September 29, 2020). Employers were required to submit data to the Pension Fund not every month, as for other employees, but only upon their dismissal no later than the working day following the day of issuance of the order (instruction) or documents confirming the termination of official activities.

The report form indicates:

• data on filing an application to continue maintaining a work record book (or on providing information about work activity);
• date of admission (entry) into service;
• date of dismissal from service (termination, end of contract, contract);
• grounds for termination of professional activity.

How to fill out a new reporting form to the Pension Fund of Russia

Instructions for filling out a report to the Pension Fund of the Russian Federation using the SZV-M form

Section 1.

We indicate the details of the policyholder:

• Registration number in the Pension Fund of Russia
  . Indicated in the notification from the Pension Fund of the Russian Federation received upon registration of the LLC (IP). You can also find it out at the local branch of the Pension Fund of Russia, or at the tax office (by dictating your TIN).
• Name (short)
  .
  For example, "LLC"
  .
• Field "TIN"
  . Individual entrepreneurs and organizations indicate the TIN in accordance with the received certificate of registration with the tax authority.
• Checkpoint field
  . The IP field of the checkpoint is not filled in. Organizations indicate the checkpoint that was received from the Federal Tax Service at their location (separate units indicate the checkpoint at their location).

Section 2.
Reporting period
.
The number of the reporting month for which the report is submitted is indicated, and a little further, the reporting calendar year (for example, for January it is: Reporting period 01 calendar year 2021
).

Section 3.
Form type (code)
. Specify the form code:

• outgoing form (original form, submitted for the first time in the reporting month);
• additional (supplementary form, submitted to supplement previously submitted information);
• cancel (cancellation form, submitted to cancel previously incorrectly submitted information).

Section 4.

Information about the insured persons (employees) who received payments in the reporting month is indicated:

• Last name, first name, patronymic (in the nominative case).
• Individual personal account insurance number (SNILS).
• TIN (if information about the employee’s TIN is available).

Note

: Full names of employees can be indicated alphabetically or in any other sequence.

At the bottom of the report it is necessary to put the signature of the manager (IP) indicating the position, seal (if any) and the date of signing.

Form SZV-TD

The Pension Fund of Russia has prepared a form for a new report, but it has not yet been approved. When officials agree on the report with the Ministry of Labor, the form will be published in official sources.

The minimum information about the employer is included in the header of the report:

• registration number in the Pension Fund;
• name of organization or full name of entrepreneur:
• TIN and checkpoint.

After this, enter the reporting period code: from 1 to 12 in order of months - and the reporting year. Next is a table for information about employees.

A blank form takes up one page; a completed form will be longer, depending on the number of employees.

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Zero report on form SZV-M

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 needs to be reported.

Since March 2021, a new procedure for submitting reports by certain categories of insured persons has been in effect. Starting from the specified period, reports SZV-M and SZV-STAZH are required to be submitted in relation to:

1. The head of the organization, who is the sole founder, regardless of whether an employment contract has been concluded with him.
2. Chairman of the HOA, GPC, SNT, ONT, DNT (in the absence of a concluded employment 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/B-1846, brought to the attention of the Pension Fund Branches by letter of the Pension Fund dated March 29, 2018 No. LCH-08-24/5721.

Let us recall that previously the Pension Fund of the Russian Federation allowed not to submit a report for the sole founder and chairmen of cooperatives and partnerships (Letter No. LCH-08-26/9856 dated July 13, 2016).

Filling procedure

All information in the form is entered from official documents (passports, diplomas, organization orders, etc.). For the first time, the Pension Fund is expecting information from employers about all employees under employment contracts, including part-time workers. Information about citizens with whom civil law contracts have been concluded does not need to be included in the document. Which workers should be included in the SZV-TD report for January 2021 - only those who are officially employed on the basis of employment contracts. No changes were made in this regard.

When filling out, take into account the requirements from the instructions:

• do not use the signs “No” and “N” when indicating the number of the order of dismissal, hiring or transfer;
• indicate dates in the format DD.MM.YYYY;
• Do not fill out the form with red and green ink;
• If there is no data, fill in empty columns and lines with dashes.

When filling out, use codes indicating possible types of personnel activities. In order not to look for where to get the code of the function being performed in SZV-TD, we have collected them in a table:

To verify the data in the report, the Pension Fund has developed special “control ratios”:

• Individual INN = 10 characters + 2 dashes;
• Organization INN = 12 characters;
• checkpoint = 9 characters;
• SNILS format = XXX-XXX-XXX CC or XXX-XXX-XXX-CC.

Be sure to include the date you completed the form at the end. The information is certified by the signature of the head of the organization, and not the employee who actually compiled the report. This is what a sample of filling out a report on work books on paper for January 2020 looks like:

Frequently asked questions about submitting and completing the SZV-M report

Is it necessary to take SVZ-M IP without employees?

Individual entrepreneurs or organizations that have at least one employee must report using the SZV-M form. Therefore, individual entrepreneurs without employees do not need to submit a SVZ-M report.

Do NGOs and public organizations without employees need to submit a report?

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 Pension Fund Branches by the Pension Fund Letter dated March 29, 2018 No. LCh-08-24/5721, SZV-M must be submitted in relation to the chairman of the HOA , Civil Procedure Code, SNT, ONT, DNT (in the absence of a concluded employment or civil law contract).

Do newly created LLCs without employees, general director and bank account need to submit SZV-M?

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 Pension Fund Branches by the Pension Fund Letter dated March 29, 2018 No. LCH-08-24/5721, SZV-M must be submitted in relation to the head of the organization , who is the sole founder, regardless of whether an employment contract has been concluded with him.

Report form

The official name of the SZV-TD form is “Information on the labor activity of a registered person.”

The 2021 SZV-TD sample looks like this:

From our website for free SZV-TD 2021 you can use the direct link here:

FORM SZV-TD 2020

As you can see, when filling out the SZV-TD form you need to indicate:

• name of the policyholder (acceptable in Latin);
• registration number of the policyholder in the Pension Fund of Russia;
• employer's tax identification number and checkpoint;
• reporting period;
• calendar year;
• personal data of an individual (full name) with whom there is or was an employment relationship in the reporting month ;
• information about hiring, indicating (if any) the structural unit of the insured;
• SNILS;
• name of the position (work), specialty, profession indicating qualifications (rank, class, category, skill level) (if any);
• date of personnel event;
• information about transfers to another job;
• information about dismissal, grounds for termination of the employment contract;
• data of the order (instruction) of another decision or document of the policyholder, which is the basis for formalizing the employment relationship (name, number, date).

Initially, the Pension Fund also prepared an SZI-TD form called “Information on the employee’s work activity.” This certificate document had to be generated by the Pension Fund itself at the request of citizens based on data provided by its employer (employers). However, later, instead of it, the Ministry of Labor decided to approve the STD-R form with information about labor activity for those who refused a paper work book.