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Conducting a business or any other significant economic activity requires, among other things, close interaction with regulatory authorities and structures. One of them is the state pension fund.
Those organizations and individual entrepreneurs that have employees are required to provide periodic reporting to the Pension Fund of the Russian Federation related to personalized accounting and calculation of insurance premiums. The features of its presentation will be discussed further in the article.
- 2.1 By post
How do you submit reports to the Pension Fund?
The subjects of compulsory pension insurance are both employees (insured persons) and employers acting as policyholders. Organizations and individual entrepreneurs that have employees are required to make insurance contributions for them to the Pension Fund for the formation of a future pension. The amount of contributions is tied to the salary of a particular employee and amounts to 22% of it.
Important! Insurance premiums are paid both for full-time employees with whom labor relations have been established, and for private individuals carrying out work or providing services on the basis of civil contracts.
Accordingly, every employer has an obligation to submit appropriate reports. It includes information related to the calculation of accrued and paid insurance premiums, as well as other personalized accounting data.
Reporting is submitted by the employer personally, but it is possible to involve specialized accounting organizations on the basis of an agreement. Documents are submitted within strictly regulated deadlines.
It should be noted that the Pension Fund of the Russian Federation is vested with the right to issue acts providing for the prosecution of persons who violate the legislation on legal security . In practice, this means that a legal entity or individual entrepreneur may be fined for late submission of reports.
In general, for 2021, reporting to the state pension fund consists of 5 unified forms that employers must submit. Let's briefly look at each of them
SZV-M
This report is submitted by all organizations. It contains information about insured persons located in the state for a specific reporting period. SZV-M contains information that is necessary for maintaining personalized records.
The form must contain the following information:
- data of the insurer;
- reporting period;
- information about persons insured in the OPS system (full name, SNILS, INN).
For more information about the program, watch the video:
SZV-STAZH
This form is a report that is submitted to the state pension authorities every year. It must necessarily reflect information about all employees with whom the organization has concluded employment contracts, as well as persons with whom there are civil relations.
SZV-STAZH is necessary to provide information about the employee’s existing insurance experience . Let us recall that the insurance period has a direct impact on the possibility of applying for an insurance pension in the future, as well as on the size of the pension itself.
Reference! Individual entrepreneurs with employees are required to submit a report on the form in question only for their employees. If an individual entrepreneur does not have employees, then filing a SZV-STAZH report is not necessary for him.
SZV-TD
This form contains information about the employee’s work activity. This report is new and was put into circulation in connection with the transition to “electronic work books”. In this regard, many policyholders had many questions regarding its filing.
Thus, the following information is entered into the SZV-TD form:
- information about the policyholder (registration number, name, TIN, KPP);
- information about the insured (full name, date of birth, SNILS);
- a note indicating that the insured person has chosen a new form of recording work activity;
- information about periods of work.
It should be noted that a report in the SZV-TD form is submitted only when there are grounds for this, which include:
- hiring;
- dismissal (regardless of the reason);
- transfer to another workplace;
- submitting an application to choose a form of recording work activity.
SZI-TD
SZI-TD is inherently a more detailed form of the SZV-TD report. It contains, among other things, information about the employee, dates of hiring and dismissal, position, type of work and structural unit of the organization where the employee worked.
Important! A document in this form will be issued to the employee upon dismissal for presentation at the place of request.
The SZI-TD form is submitted by policyholders to the Pension Fund of the Russian Federation upon dismissal of an employee. It should be noted that the information in the document in question must directly correspond to the information contained in the SZV-TD form.
EDV-1
At its core, EDV-1 is an inventory of all documents that are transferred to the pension fund by the policyholder. In practice, this means that this form is submitted along with other reporting documents.
It should be noted that the above reporting forms are mandatory. However, in certain circumstances, the employer is required to submit additional forms, including upon direct request from the state pension fund.
What is needed to submit a report to the Pension Fund electronically?
An employer can submit electronic reporting directly on the Pension Fund website.
To do this, you need special software that allows you to create reports in the formats required by the Pension Fund and cryptographic software for data encryption that has an FSB certificate.
Next, you need to enter into an agreement with a certification center to create and maintain electronic signature keys. The company requires an order to appoint a responsible person. Its functions include organizing and protecting all equipment, workplace and electronic media from unauthorized access. It is also necessary to conclude an agreement with the territorial body of the Pension Fund on the exchange of electronic documents.
Another way to send reports to the Pension Fund is to use special programs and services. Many accounting programs provide the ability to send reports directly from the program interface.
This requires the service of a special operator who will provide his servers to perform the necessary operations. When choosing an electronic reporting service provider, you should pay attention to the following points:
- the company must be included in the official list of electronic reporting operators;
- The software interface for sending reports should be convenient and understandable;
- the composition of services should be optimal specifically for your company, so as not to overpay for features you don’t need.
The advantage of using special software is the interactivity of the work. The user can not only send reports, but also conduct a real dialogue with the pension fund: conduct reconciliations, receive statements and even consult with pension fund employees. You should learn specifically about the capabilities of each specific program and service. In addition, almost all programs have an automatic update function. Therefore, you will always have up-to-date forms and documents at your disposal.
Please note: no matter how you send the reports, the files must be signed using an electronic signature. An electronic signature for the Pension Fund of Russia is an analogue of a personal signature and seal on paper documents. It allows you to uniquely identify the authenticity of documents and reports sent via the Internet.
You can send a report using the Nebo reporting service, which meets all modern requirements and has the following advantages:
- always updated report forms;
- no overpayments - you pay only for the set of service functions that you need;
- favorable price: the cost of sending one report is from 100 to 170 rubles (100 rubles - for regions of the Russian Federation, 170 rubles - for Moscow and Moscow Region).
In order to start sending reports to the Pension Fund, you do not need to install anything on your computer, register in Nebe, fill out an application for issuing an electronic signature in our certification center, conclude an agreement with the Pension Fund on electronic document management with the pension fund, go to the “Reports to Authorities” menu ”, select “Reporting: to the Pension Fund” and the desired report.
Methods for sending reports
Reporting documents can be sent to the Pension Fund in different ways. At the same time, the pension fund's policy in this regard is aimed at increasing the use of electronic communication methods in this part. For example, restrictions are introduced on the number of employees at which it is allowed to submit information on paper.
By post
This method involves sending paper documents by registered mail to the pension fund. The reporting filing date is the day the letter was sent, which is determined by the postmark.
It is advisable to send a letter with a list of the contents and a notification of delivery. It should be noted that not all policyholders can take advantage of the opportunity to submit documents by mail, but only those with a staff of no more than 24 people inclusive. If the number of employees is larger, then the information is submitted only electronically.
Through the Internet
Submitting documents electronically has a number of advantages, including the following:
- impossibility of data loss;
- the ability to correct entered data;
- receiving a report from the Pension Fund on the acceptance of documents, which allows you to avoid delays in submitting them.
Before submitting documents in electronic format, the organization must contact the pension fund to sign an agreement on this type of interaction.
Electronic documents must be certified by the signature of the responsible employee. We are talking about digital signature. Moreover , if reports are submitted in batches, then an electronic signature must be affixed to each file.
For the convenience of filling out forms, organizations and individual entrepreneurs can use special programs developed by Pension Fund specialists. You can download them on the official website of the foundation, as well as on the websites of territorial branches.
Electronic document management: how to connect?
To begin exchanging electronic documents with the fund, the policyholder must connect to electronic document management. Connection occurs after signing a set of necessary documents.
To start electronic document management, the policyholder will need the following documents:
- statement;
- agreement with the Pension Fund.
A special application to the Pension Fund for connecting electronic reporting is filled out on an approved form. In addition, the Pension Fund must submit a completed agreement form.
The application form and agreement can be found on the Pension Fund website.
The Pension Fund will review the application for electronic circulation and issue the policyholder with a signed agreement. The agreement is drawn up in two copies, signed by the policyholder and a representative of the Pension Fund. Only after this can you send reports to the Pension Fund electronically.
Due dates
Depending on the timing of submission of reports to the Pension Fund, they can be classified as follows: monthly, quarterly, annual.
- Monthly . Monthly - before the 15th day of the month following the reporting month, it is necessary to submit forms SZV-M and SZV-TD.
- Quarterly . Reporting is submitted quarterly in the form DSV-3. This report is submitted only if additional insurance premiums are paid for the employee. We are not talking about increased coefficients for special working conditions, but about a voluntary decision of the employee aimed at increasing the size of his pension. Additional contributions can be made by the employee independently or through the employer. In the latter case, the organization submits a report in form DSV-3 quarterly no later than the 20th day of the month following the reporting month.
- Annual . Once a year, based on the results of this period, it is necessary to submit documents using the SZV-STAZH form.
It should be noted that some reports are submitted not within the framework of any frequency, but as required. Thus, the SZI-TD form is sent to the Pension Fund on the day the employee is dismissed.
In addition, the state pension fund may request additional reports, the deadlines for submission of which are indicated in the official request of the fund.
