Who should submit individual information about employees to the Pension Fund of the Russian Federation (personalized report)

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.

Rights and obligations of participants in the insurance system

The activities of the insurer are regulated by Law N167-FZ, according to which the rights of the insurer:

• conduct inspections of policyholders and demand that identified violations be eliminated;
• exchange confidential information with the tax office;

The insurer’s responsibilities are to establish the fact of pension payments, their recalculation and payment. For all obligations of pension funds, the state acts as a guarantor to citizens.

The rights of policyholders include:

• information support from the insurer directly on pension insurance issues;
• payment of additional contributions to the funded part of the pension for their employees;

The responsibilities of the policyholder are to correctly register citizens, as well as timely transfer of pension insurance contributions to the pension fund.

Rights of insured persons:

• access to data on insurance premiums transferred for him;
• implementation of insurance coverage from the budgetary funds of the pension fund in a decent form;
• freely manage pension savings.

The responsibilities of the insured persons include the timely provision of documents to the insurer, which contain correct data. Based on this data, pension benefits are assigned and paid. If the insured persons experience any changes that may affect pension payments, they are required to provide this information to the insurer.

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.

Main goals of personalized accounting

The introduction of a system of individual personalized accounting made it possible to ensure the correct calculation of pensions for each citizen based on information about his official work activity. Reliability of information on all insured persons was achieved by creating a common database and ensuring control over the completeness and timeliness of payment of insurance premiums.

At the same time, the procedure for assigning insurance pensions to citizens has been simplified for the Pension Fund. Registration of insured persons allows you to correctly display all data on insurance coverage and income in personal accounts. Insurance participants also have access to information about the status of their personal accounts and the principles for forming a future pension.

To find out where you can see up-to-date information about the status of your current individual personal account, read the material “Starting from 2015, you can monitor the status of your personal account in the Pension Fund in your personal account.”

The territorial bodies of the Pension Fund monitor the correctness of calculation and provision of accurate information on the length of service and earnings of the insured persons. For violation of deadlines for submitting data on employees to the Pension Fund, penalties are established in accordance with Art. 17 of Law No. 27-FZ.

The structure of personalized accounting, in addition to collecting data on each individual insured person, makes it possible to obtain statistical information on certain categories of citizens, on their average earnings and the total number of the entire working population.

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.”

The personalized pension accounting system is 15 years old

In 1999, personalized accounting system servers were installed in the remaining 26 regions of the Russian Federation. In 1998, another 45 regions were connected, in which regional and district servers were installed. To assign a pension, personalized accounting information is transferred to the bodies providing pensions upon their request.

Tomorrow the Pension Fund of the Russian Federation celebrates the 15th anniversary of the personalized accounting system. It was on August 18, 1995, on behalf of the Government of the Russian Federation, that the Pension Fund began the practical implementation of a “pilot” project on transfer accounting in five constituent entities of the Russian Federation. Individual (personalized) accounting is the recording of information about each citizen for the implementation of his pension rights. The accounting system looks like this:

Let us recall that the concept of introducing personalized accounting was adopted by the Board of the Pension Fund of Russia in January 1995, and by the summer of the same year, the draft Federal Law 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” was ready. Since the beginning of the project, PFR specialists have been bit by bit creating a database of persons insured in the compulsory pension insurance system. Information defining the pension rights of citizens began to be recorded not at the time of their application for a pension, as was the case before 1995, but in the real time of their work activity.

We always reported on each one (since 2002 if I remember correctly). In 2010, only accruals were indicated, and from 2010 we also indicate payments. In 2013, individual information (forms SZV-6-4. It was necessary to provide forms SZV-6-1, SZV-6-2, accompanied by form ADV-6-2.

Personalized accounting in Russia began to operate in 1996. It was designed and implemented as an information support system for state pension insurance, i.e. as a system for presenting reliable information for the purpose of pensions. There was no pension fund. With the introduction of personalized accounting, the situation has changed. Now the Pension Fund itself must group all information about the insured person, received over the course of decades from different employers located in different areas and regions of the country.

Today the Pension Fund acts as follows. The Pension Fund checks this list and compares the number of individual information on preferential length of service with the list. Information entering the personalized accounting system is confidential by law. All information about insured persons received in the course of maintaining personalized records in the Pension Fund is entered into the information system.

During 1996, a pilot project was carried out to introduce a personalized accounting system. It covered only 4 cities of the Russian Federation. The number of user jobs increased to 2000. In 1997, 20 million insured persons were registered. The collection of information about experience and earnings in new regions has begun.

It included the city of Zarechny (Penza region), Elektrostal (Moscow region), Obninsk (Kaluga region), Sarov (Nizhny Novgorod region) and Moscow. For each working citizen, at the beginning of his working life, the Pension Fund of the Russian Federation opens an individual personal account, which accumulates all the data necessary to assign him a labor pension in the future. That is, no matter where a person works at different periods of his life, including part-time work, information about his length of service and insurance contributions to the pension system will go to the same individual personal account. In the future, this will save people from collecting certificates of experience and earnings when they retire.

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.

How to provide individual personalized accounting data

Accounting information is provided by the employer in the following forms:

• SZV-M monthly in the Pension Fund of Russia, the procedure for filling out is approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p;
• The form for calculating insurance premiums quarterly to the Federal Tax Service, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/;
• SZV-STAZH (ODV-1, SZV-KORR, SZV-ISKH) annually, as well as for an employee who is assigned a pension; The procedure for filling out was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. The SZV-STAZH form is filled out using the codes specified in the Parameter Classifier (Appendix to Resolution No. 3p). They need to explain certain periods of work of the insured person. For example, the code NEOPL in personalized accounting is used to display leave without pay. This resolution also approved the forms EDV-1, SZV-KORR, SZV-ISKH;
• SZV-K, forms for receipt (ADV-1), exchange (ADV-2), registration of a duplicate (ADV-3) of SNILS, as well as inventory forms (ADV-6, ADV-6-1) were approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 11.01 .2017 No. 2p

IMPORTANT!
Changes in legislation from January 1, 2021 regarding the transfer of the functions of administering insurance contributions for compulsory pension, social and health insurance to the Federal Tax Service do not remove the obligation from funds to maintain personalized records and do not relieve the employer from reporting to them.

Below are examples of filling out forms ADV-1, ADV-2, ADV-3, SZV-M, SZV-K. Each form must be accompanied by Form ADV-6-1.

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.

1. 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.
2. for the half-year no later than July 1, since June 30 is a Sunday.
3. For the 3rd quarter, the report will be required until October 30.
4. For the annual report, documents will need to be prepared by January 30, 2021.

Fine for forgotten employees in SZV-M

According to the amendments made to the personalized accounting procedure, companies are fined for an employee forgotten in SZV-M, even if they correct the error on their own. In this case, the only exception is the situation when the employer manages to send a supplementary report form before the deadline for submitting the initial SZV-M (paragraph 4 of clause 40 of the Instructions on the procedure for maintaining individual (personalized) records, approved by the Order of the Ministry of Labor dated April 22, 2020 No. 211n).

Experts believe that in this way the Pension Fund is trying to change the practice of litigation in its favor. Previously, if the company managed to correct the error before the Pension Fund discovered it, the court canceled the decision to impose a fine (Supreme Court rulings dated 02/08/2019 No. 301-KG18-24864, dated 12/20/2019 No. 306-ES19-23114) . At the same time, the judges said that conscientious employers who independently found and corrected the error should be encouraged and not punished. Otherwise, it turns out that it is not profitable for them to send additional reports with information on forgotten employees.

Important! Now, with the adoption of new instructions on personalized accounting, the judicial authorities may change their opinion.

To reduce the risk of imposing a fine for an employee who is absent from SZV-M, the employer needs to carefully check the report before submitting it to the Pension Fund. You especially need to pay attention to pensioners, since the Pension Fund of the Russian Federation will impose not only a fine, but also compensation for losses caused.

In addition, experts recommend taking the SZV-M before the deadline so that you have the opportunity to correct any mistakes. For example, if a report for September is due on October 15, then it is better to send it, for example, on October 5. In this case, there will be more than a week left to supply additional SZV-M.

Even if the employer does not find the error on his own, the Pension Fund will do this for him and then send a corresponding notification. If you do not have time to correct the error within 5 working days and before the deadline for submitting the initial SZV-M, the Pension Fund will impose a fine.

In addition to not including an employee in the SZV-M, a company may make the following mistakes when filling out the SZV-M:

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.

Reporting Methods

Currently, you can submit a report either by printing it on paper or electronically. However, there are some restrictions. So, if the average headcount of an organization or individual entrepreneur is equal to 25 people or less, then the report on insurance premiums can be submitted on paper, otherwise the report is submitted only in electronic form.

Example of filling out the SZV-M form

It is necessary to pay attention to the correctness of filling out the form; currently it is permissible not to indicate only the middle name of the insured person and the Taxpayer Identification Number (TIN), if the employee did not provide it.

The policyholder's details are filled in:

• name of the organization or individual entrepreneur (briefly) that provides the information;
• registration number of the organization or individual entrepreneur;
• TIN and checkpoint (if there is one) of the organization or entrepreneur;
• reporting period – serial number of the reporting month and reporting year;
• type of form, depending on whether the form is being submitted for the first time or repeatedly;
• full last name, first name and patronymic of the person by whom the form is being filled out, INN (if available) and individual SNILS number.