Who should submit a new SZV-TD report to the Pension Fund - personnel or accounting?

What you need to know about salary reporting

First, the reporting period for which you will submit salary information for your employees. The tax office requires annual reporting regarding deductions. The accountant fills out a special form 2-NDFL or 3-NDFL.

Secondly, it is necessary to accurately enter data into the salary reporting form and monitor changes in the Legislation of the Russian Federation. In order to avoid fines and reprimands from the tax service, it is necessary to carefully consider the new regulations and immediately adjust the reporting documents.

What is the SZV-M form and who submits it to the Pension Fund?

Form SZV-M is information about the insured persons of the employing company. It was approved by Resolution of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p.

This form is submitted to the territorial office of the Pension Fund by the 15th of each month.

Read more about the deadlines for submitting reports in our article “What are the deadlines for submitting SZV-M reports (nuances)?”

A monthly report in the SZV-M form must be submitted by all organizations and individual entrepreneurs that have an employment contract or civil service agreement with at least one employee, the remuneration for which is subject to insurance contributions.

Exactly what payments are subject to insurance premiums are described in detail in the article “What is the object of taxation by insurance premiums?”

Even if the LLC only has a director with whom an employment contract was concluded, whose wages are not accrued, or the director sent himself on indefinite leave, it is still necessary to submit the form for himself. Such explanations are given in letter dated 05/06/2016 No. 08-22/6356. Employees for whom there were no salary accruals should also be reflected in these reports.

IMPORTANT! If an individual entrepreneur does not have employees, then he is not required to submit this report!

What is this for? Thus, the Pension Fund will monitor working pensioners to adjust the annual indexation of pensions.

When generating this reporting, there are some nuances that I would like to pay attention to:

• If during the reporting period a bonus was suddenly transferred to an employee who was already dismissed last month, then this person still does not need to be added to the report, since there is no longer a contract with him.
• Submission of SZV-M is not related to the presence or absence of payments or accruals. All you need is an agreement with the employee. So don’t forget to include employees on maternity leave on the form.

IMPORTANT! In the absence of activity (all employees were sent on unpaid leave, for example), but if there is a formalized employment relationship, SZV-M still needs to be submitted!

• If the organization has no employees (contracts have not been concluded) and does not carry out activities, then the report can be submitted without a list of insured persons, this follows from the information on the Pension Fund website - it contains data about the new verification module, which will skip the fourth section without the specified data.
• If the company has civil contracts, payments under which are not accrued every month, then these employees must still be included in the report on an ongoing basis while the contract lasts in accordance with the terms.

Reporting on personal income tax to the Federal Tax Service

When submitting one or another salary report, you must have all the information about the deadlines for its submission, as well as about the features in the certificate.

A sign is a conditional code that allows fiscal authorities to find out all the necessary information about amounts, the number of payers and other important indicators, for example, debt. Speaking about the reporting that is submitted to the Federal Tax Service, it makes sense to focus on the fact that it must be submitted before April 1 with sign 1, and no later than March 1 with sign 2.

The characteristics are indicated at the top of the certificate, in a special column. One is the code of the person from whose salary deductions are made, and two is the taxpayer code.

Calculation according to form 6-NDFL

Calculation using Form 6-NDFL is valid from the beginning of 2021. It must be submitted to all organizations that have hired employees. Completing salary reporting in this form does not eliminate the need to fill out 2-NDFL, in contrast to which, 6-NDFL applies to the entire organization as a whole. This type of document is also submitted to your Federal Tax Service. Please note that a new form has been approved since 2021, a sample of which can be downloaded from the official websites.

The calculation must be submitted four times a year, and the data must be presented in an accrual form:

Reporting on insurance premiums to the Federal Tax Service

Reporting on insurance premiums is provided for all employers whose organizations employ employees. KND 1151111 is a new form that is approved for reporting. The form must record information about the individual himself, as well as information about the payer of the contribution, his obligations and personalized information about officially insured persons.

Data on accrued contributions and amounts paid must be reflected in the DAM on an accrual basis. In this case, the report is required to be submitted after every 3 months on the 30th day.

Deadlines for submitting calculations for insurance premiums in 2019:

What the law says

Let us say right away that the Federal Law of 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the system of compulsory pension insurance”, as well as the resolution of the Board of the Pension Fund of the Russian Federation “On approval of the form and format of information about the work activity of a registered person, as well as the procedure for it filling out" do not regulate the question of who submits the SZV-TD - personnel or accounting.

Formally, the SZV-TD report is required to be submitted by the policyholder. That is, the employer.

The method of submitting the SZV-TD is only in electronic form with an enhanced qualified signature if you are submitting this report for 25 people or more (the Pension Fund of Russia has prepared an electronic format).

The document in the SZV-TD form is certified by the signature of the head or authorized representative and the seal of the organization (if any). Let us note that usually the chief accountant acts as such a trusted person.

Reporting on the number of employees

The average headcount is an indicator that is familiar to entrepreneurs and owners of enterprises that employ hired workers. If you are an individual entrepreneur and you do not have employees with an employment or agency agreement, reporting will not be required.

Taxpayers with 100 employees or fewer can choose between electronic and paper filing.

In addition, the number affects the right to apply special tax regimes. For example, for simplification, the average number cannot exceed 100 people, and for PSN - 15 people.

The number must be reported annually, including when it does not change compared to the previous year.

The fine for violating the deadline for submitting the SCR is 200 rubles. They may also additionally fine the chief accountant or the head of the organization in the amount of 300 to 500 rubles. There is no penalty for providing incorrect information.

Quarterly reports

Rosstat

Organizations whose average number of employees over the previous two years does not exceed 15 people, and whose annual turnover does not exceed 800 million rubles, must report in Form P-4 to the statistical authorities quarterly. The deadline for submitting reports is no later than the 15th day of the month following the reporting period. The filling rules were approved in Rosstat Order No. 404 dated July 15, 2019.

In addition, all legal entities (except for small businesses) whose average number of employees exceeds 15 people (including part-time workers and civil servants) must quarterly send to the statistical authorities data on underemployment and movement of employees in the form P-4 (NZ ). The report and the rules for filling it out were approved by Rosstat Order No. 404 dated July 15, 2019. But it should be submitted no later than the 8th day after the reporting quarter.

Salary reporting to the Federal Tax Service

Salary reporting is submitted taking into account the new form approved in 2021. You can download it from official sources. In order to avoid fines, pay attention to the deadlines for submitting this documentation.

Salary reporting to the Pension Fund of Russia

Salary reporting to the Pension Fund of the Russian Federation is submitted in two forms. The SZV-M form requires the submission of documentation by the 15th day of the month following the reporting month. It is filled out every month for those employees who are employed by the company on the basis of an employment or civil contract. If the company has more than 25 employees, the form must be filled out electronically. Completing salary reporting can be done quickly and without wasting time - for this you can use online services or the help of a specialist from an outsourcing company.

The SZV-STAZH form is submitted by the specialist before March 1 of the year following the reporting year. It is important to know that the form is submitted even if no payments have been made.

These reports are mandatory due to the fact that thanks to them, the fund monitors the work of pensioners (and limits indexation) and learns all the information about the length of service of the insured persons. It is on the basis of these data that the pension will be formed.

Reports to the Pension Fund must be submitted within the following deadlines:

Irregular (periodic) reporting by the HR department

The presented list of forms and schedule for submitting reports to the HR officer will be incomplete, if not to mention periodic reports. Thus, employers who employ foreign citizens are required to notify the Ministry of Internal Affairs of the conclusion and termination of contracts. This must be done within three days from the date of registration or termination of the relationship.

If an organization intends to introduce a part-time regime or suspend activities for a while, it notifies the employment service about this within three days from the date of the decision. If you plan to lay off employees en masse due to staff reduction or liquidation, the central control center must be notified about this within the following time frame:

• for legal entities - no later than 3 months before the planned layoffs (2 months, if the staff reduction does not lead to mass layoffs);
• for individual entrepreneurs - no later than 2 weeks.

IMPORTANT!

Until the end of 2021, temporary rules are in effect for employers to submit information about liquidation, reduction of staff or staff. Organizations and individual entrepreneurs, based on Government Decree No. 486 of April 12, 2020, are required to report on such plans the next day after the relevant decision is made through the “Work in Russia” website.

Another periodic report is the submission of information about a new employee liable for military service who is in the reserve. Personnel officers prepare a document to the military registration and enlistment office and submit it within two weeks from the date the employee is hired.

Let us take a special look at the irregular reports from the HR department for Rosstat. The department collects data from respondents either in the presence of the event under study, or once every 2-3 years. Since there are many statistical forms and it is easy to get confused in them, we have compiled a table of deadlines for submitting personnel reports in 2020, which will allow you not to miss anything.

IMPORTANT!

Regional authorities have the right to introduce additional reporting forms for organizations. Now, due to the spread of coronavirus in Moscow, a special report has been introduced on the number of workers transferred to remote work. Similar information is required to be provided in the Nizhny Novgorod region. Follow changes in legislation at the regional level!

Salary reporting to the Social Insurance Fund

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months. Salary reporting to the Social Insurance Fund is provided electronically or in paper form .

Reporting to the Social Insurance Fund in 209: what's new?

Since January 1, 2021, the 4-FSS report has not changed in any way (when compared with the 2021 version of the form). Therefore, we can say with confidence that in 2021 the “old” form 4-FSS will be used. The procedure for filling it out is prescribed in the Order of the Social Insurance Fund dated September 26, 2016 No. 381 and as amended by the Order dated June 7, 2017 No. 275. The only thing is that in the new form, entrepreneurs need to indicate the code only according to the OKVED2 classifier. The level of insurance premiums in 2021 remains the same - 30%, but benefits are canceled from 01/01/19.

Reports that HR officers submit once a year

There is a small list of personnel reports that are submitted to government agencies at the end of the year. In this list:

• personalized accounting form SZV-STAZH, which is submitted to the Pension Fund no later than March 1;
• Form 1-T (working conditions) for Rosstat. It is submitted no later than January 21 by all employers, except those classified as small businesses;
• report on form 7-injury. Information must be sent by January 25, but not to everyone - exceptions are listed in Rosstat Order No. 326 dated June 22, 2020;
• report to Rosstat No. 1-T “Information on the number and wages of employees.” It is prepared by those who did not transmit data in Form P-4 by January 30;
• report from Appendix 11 to the methodological recommendations, approved. Ministry of Defense 07/11/2017, containing a report on young boys aged 15–16 years, which are submitted to the military registration and enlistment office in September. Using the same form, before November 1, you should report on men who are subject to initial military registration next year;
• report on working and reserved citizens in reserve for the military registration and enlistment office. It is served no later than December 1st.

Salary reporting to Rosstat

Forms are submitted to Rosstat, which must be completed by certain dates established by the Legislation of the Russian Federation. P-4 - every month, no later than the 15th day of the next month, P-4 (NZ) - every quarter, no later than the 8th day of the month following the reporting month. 1-T (professional) - until November 28, 1-T (working conditions), 1-T - no later than January 20 of the year that follows the reporting period (year). 3-F is submitted every month before the 2nd day of the month following the reporting period.

Rosstat has updated reporting forms for labor and wages (order No. 404 dated July 15, 2019). The following reports have been changed:

• P-4 “Information on the number and wages of employees”;
• P-4 (NZ) “Information on underemployment and movement of workers”;
• 57-T “Information on wages of employees by profession and position”;
• 1-T “Information on the number and wages of employees”;
• 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
• 3-F “Information on overdue wages”;
• 1-Z “Labor Force Sample Survey Questionnaire”;
• 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”, etc.

All forms will begin to apply in 2021. The exception is form 57-T. It will need to be submitted on a new form by November 29, 2019. Let us remind you that this report is submitted every two years as of October 1. Employers included in the Rosstat sample must submit it.

Do you have any questions about completing salary reporting? Contact us in any convenient way.

Reports throughout the year

The main consumers of external personnel reporting are Rosstat, the Pension Fund, the employment service, and the military registration and enlistment office. Let's figure out what forms they need to submit.

Rosstat

An important form containing information on the number and salary of employees is No. P-4 (Rosstat order No. 404 07/15/19). The procedure for providing it is different:

1. If the average number of employees (all, including GPD) is more than 15 people for the last and preceding year, the turnover is more than 800 million rubles. - every month.
2. An organization that has a license for mining - every month.
3. All new organizations that started their activities this or last year - every month.
4. If the average number of employees (all, including GPD) is no more than 15 people over the past year, the turnover is no more than 800 million rubles. – once a quarter.

If the conditions specified in the previous paragraph are met and the organization is a consumer cooperative; association of peasant farms; SRO; charitable organization; refers to another legal form specified in Appendix. 15 to Rosstat order No. 404 of 07/15/19 (Instructions for filling out form P-4), then instead of P-4, every quarter they submit Form No. 1-T “Information on the number and wages of employees” once a year " For 2021, the form approved by Rosstat order No. 412 dated 07/24/20 is used. In addition, if the organization is not part of the small business sector, the average number of employees (all, including GPA) is more than 15 people for the last year, the turnover is more than 800 million rubles, form No. P-4 (NZ) “Information on part-time employment and movement of workers" - once a quarter.

Form No. 1-T (working conditions) annual. It reflects information about working conditions and compensation when working with harmful and dangerous factors. Like many statistical forms, it contains information not only about personnel, but also about expenses: financing of personal protective equipment, guarantees, compensation. Small businesses do not submit this form. The obligation to provide arises when it comes to certain activities, for example, agriculture, mining, information and communications. A list of activities is placed in the header of the form.

Annual form No. 7 for injuries, approved by Project No. 417 dated 06/21/17, is submitted by all legal entities, except micro-firms. The exemption also applies to certain types of activities, for example, insurance, finance, and education. The full list also contains the document header.

Note! Order No. 404 of 07/15/19 introduced significant changes to the composition and structure of statistical reporting forms. New reporting forms have been introduced relating to certain areas of activity: science, culture, healthcare, education, social services.

Pension Fund

Every month, before the 15th day of the next month, the SZV-M form containing information about the insured persons is submitted. All employees are included, including those working under the GPA. SZV-STAZH is provided once a year. It contains information about the length of service of all employees over the past year.

A relatively new report is SZV-TD. Its introduction this year is associated with the introduction of electronic work books (resolution of the Board of the Pension Fund of the Russian Federation No. 730p dated 12/25/19). In fact, maintaining this document is reduced to HR officers filling out the specified form and submitting it to the Pension Fund.

Employment Service

According to Federal Law No. 181 of 11/24/95 (Article 21), firms with a payroll of more than 35 people (except for those working in hazardous conditions) are required to comply with quotas for providing work for disabled people. A monthly report is submitted to the employment service regarding the availability of vacancies. The report form is developed by employment service officials.

Military registration and enlistment office

Organizations are required to keep military records of citizens. If the company is small, less than 500 people, a separate employee may not be assigned to perform these functions. Responsibilities for maintaining military records may be entrusted to the personnel service.

Every year in September (the date is not established by law), lists of workers of pre-conscription age: 15, 16 years old, and before November 1 - all male workers subject to military registration in the next year are submitted to the military registration and enlistment office.

By the end of the year, form No. 6 “Report on the number of working and reserved citizens in reserve”, form No. 18 “Organization record card” containing general information about the organization and the number of those liable for military service, form No. 19 “Information on the provision of labor resources for the period” are submitted mobilization and in wartime." To avoid misunderstandings, it is better to ask for current forms at the military registration and enlistment office.

In addition, you must report within two weeks of changes or knowledge of a violation:

• on the admission, dismissal of a person liable for military service;
• about changes in the marital status, full name, address, state of health of the person liable for military service;
• about those evading military registration.

This obligation is established by a number of regulations: Federal Law-61 of 05/31/96 “On Defense”, Methodological Recommendations of the General Staff of 07/11/17, Government Decree No. 719 of 11/27/06 (“Regulations on Military Registration”).