Fill out the SPV-2 form to assign a pension

Attention! With the entry into force of Resolution of the Board of the Pension Fund of the Russian Federation dated January 11, 2017 No. 2p (from February 17, 2017), the SPV-2 form became invalid. See also: “New personalized accounting documents from 02/11/2020.”

The SPV-2 form was approved to replace the SPV-1 form previously submitted (until 2014) to the Pension Fund. The procedure for filling out the SPV-2 form differs significantly from how the previously valid form was filled out. Therefore, we recommend that you read this article to understand how to draw up and to whom to submit a new settlement document.

SPV-2 - what is it?

Form SPV-2 allows Pension Fund employees to find out additional information about the insured for the last 3 months before his retirement. From this document, the Pension Fund will be able to obtain information from the policyholder during the inter-reporting period about the insurance experience of the insured person.

form of SPV-2 in August 2014 was facilitated by changes in Russian pension legislation that came into force. The new form was put into effect by Resolution of the Pension Fund Board of July 21, 2014 No. 237p (hereinafter referred to as Resolution No. 237p).

In accordance with the changes that have come into force, the employer now does not divide contributions into funded and insurance parts, but is obliged to indicate the fact whether contributions were made at an increased rate. The document reflects information about the length of service of the retiring employee and confirms the accrual of insurance contributions made towards the insurance part of the pension for the last three months.

You can get more information about the insurance period by studying our article “What is the insurance period for a pension?”

All this is reflected in the SPV-2 form , which the policyholder submits to the Pension Fund. Without providing all relevant information until the day of retirement, the future pensioner will receive a smaller pension, and recalculation after providing additional information will take a lot of time.

Help form SPV-2 - sample filling

There is no need to fill in data on the amounts, whether contributions for the period are indicated or not. The report may be completed by hand or electronically. Documents are generated for each employee separately. When using an additional tariff in calculations, it is necessary to have the corresponding mark. When filling out, only the last 3 months are included in the length of service. For example, if an employee retires at age 60 on May 1, the reporting period will be February 1-May 1.

Additional payments and salary supplements

If information belongs to different types - original, adjustment or cancellation, they are grouped into separate packs. The same rule applies to the presentation of data on workers employed in different territorial conditions. The form is signed by the manager of the enterprise and certified by a seal. There are no penalties for late submission of the form, but this may affect the accuracy of future calculations of pension payments.

Basic details of the certificate to be filled out by the employer:

• Registration number of the payer of contributions to the Pension Fund of the Russian Federation - is filled in indicating the codes of the accepted classification based on the notice.
• The short name of the individual entrepreneur/enterprise, its INN/KPP, category code - is filled in on the basis of registration documents.
• Date of compilation - filled in the format DD (in numbers), name of the month (in letters), YYYY (in numbers) based on the expected moment of registration of the pension.
• Reporting period – filled in indicating the code and calendar year.
• Data for the insured person - fill in full name, personal insurance number SNILS, type of information submitted.
• Period of work in the last 3 months. – filled out monthly, taking into account days of downtime, disability, etc. (a special mark is placed).
• Territorial, special conditions - filled in by code if necessary.
• Early appointment - filled out upon retirement of persons employed in hazardous/hazardous working conditions.
• Notes on the accrual of contributions, including at an additional tariff, are marked with an X in the required fields.

Note! You can submit the SPV-2 certificate, free of charge, here; it is necessary not only for full-time specialists, but also for employees issued under GPA agreements, as well as for foreigners.

What is the procedure for submitting the SPV-2 form for a pension fund?

To obtain the SPV-2 form , an employee who plans to retire in the near future (labor, length of service, disability or other reasons) applies to the employer to submit this document. At the same time, the employee does not need any notifications from the Pension Fund to receive the specified form.

The application is written in free form, its text can be as follows:

“Please provide the territorial branch of the Pension Fund with individual information about my length of service and the calculation of insurance contributions for compulsory pension insurance in the SPV-2 form in connection with the registration of an old-age pension from July 1, 2016.”

The employer must prepare the above document within ten days and submit it to the Pension Fund (clause 36 of the order of the Ministry of Health and Social Development dated December 14, 2009 No. 987n). And the employee himself can submit an application for the assignment of pension payments to him a month before the expected date of retirement (clause 73 of Order of the Ministry of Labor dated March 28, 2014 No. 157n), which means that the future pensioner can contact the employer with a request to submit the SPV-2 form in advance.

The new form does not indicate information on the amount of accrued insurance premiums - this data is displayed in quarterly reporting on the RSV-1 form. And even if an application from an employee with a request to submit the SPV-2 form was received just in time for the preparation and submission of the RSV-1 report, then the document ordered by the employee is still prepared and submitted to the Pension Fund of the Russian Federation along with an inventory in the ADV-6-1 form (para. 3 clause 7 of the resolution of the Board of the Pension Fund of July 31, 2006 No. 192p).

The completed SPV-2 form should be signed by the manager and certified with the seal of the insurer (paragraph 8, subclause 3, clause 4 of Resolution No. 237p). The form is submitted to the territorial branch of the Pension Fund (at the place of registration of the policyholder) on paper or in electronic form. The employer must also provide the employee with a copy of this form.

Fill out the SPV-2 form to assign a pension

If one of the organization’s employees is planning to retire, the accountant, at the employee’s request, needs to prepare and submit information on him using the new SPV-2 form.

For the assignment of a pension, employees who have received the right to it apply to the Pension Fund branch independently (clauses 1 and 2 of Article 18 of the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”, hereinafter referred to as Law No. 173 -FZ). However, since the pension is assigned, among other things, on the basis of data on the insurance period and accrued insurance premiums from payments in favor of the employee, Pension Fund specialists may require that the organization where he works submit additional individual information about him. In this case, the employee turns to his employer with a request to provide information on him using a special form.

Until September 30, 2014, information was submitted in form SPV-1 “Information on accrued and paid insurance contributions for compulsory pension insurance and the insurance experience of the insured person for establishing a labor pension,” approved. Resolution of the Board of the Pension Fund of July 31, 2006 No. 192p “On the forms of documents for individual (personalized) registration in the compulsory pension insurance system and Instructions for filling them out” (hereinafter referred to as Resolution No. 192p). However, by Resolution of the Board of the Pension Fund of July 21, 2014 No. 237p, changes were made to Resolution No. 192p: a new form SPV-2 “Information on the insurance experience of the insured person for establishing a labor pension” was added.

From September 30, 2014, the SPV-1 form is no longer used, and information about the length of service of an employee who is about to retire must be submitted using the new SPV-2 form.

How does the new form differ from the SPV-1 form?

The fundamental difference is that the SPV-2 form is not a mandatory document. This form is submitted to the territorial offices of the Pension Fund of the Russian Federation upon the application of an employee who has grounds for establishing a labor pension. The application must be considered within 10 days from the date the employer receives such an application (clause 36 of the Instructions on the procedure for maintaining personalized records, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n).

This is what the new SPV-2 uniform looks like.

As we can see, the new form has no fundamental differences in terms of data reporting. However, in the SPV-1 form it was necessary to indicate the amounts of insurance contributions for the insurance and funded parts of the labor pension, accrued and paid separately. In the new form, you only need to put “X” marks in the fields where it is indicated whether insurance premiums were accrued during the specified period for the main and additional tariffs or whether there were no accruals.

Thus, in the SPV-2 form there will be only information about the length of service, and PFR specialists will be able to find out information about the amounts of accrued contributions from the SPV-1 calculation, which the employer will submit at the end of the reporting (settlement) period.

The change is due, among other things, to the fact that since 2014, policyholders have been calculating and paying insurance premiums to the Pension Fund of the Russian Federation without distribution into the insurance and savings parts (clause 2 of Article 13, clause 2.1 of Article 22 and Article 22.2 of the Federal Law of 15.12 .2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”).

When to submit the SPV-2 form

As already indicated, the form is filled out and submitted to the Pension Fund office at the request of the employee who has received the right to a retirement pension. In this case, the employee must write a corresponding statement to the employer. The application form is free. We recommend asking the employee to indicate in the application the date from which the employee is entitled to receive a pension. A 10-day period is established for submitting information in the SPV-2 form from the date of receipt of the employee’s application. However, there are no sanctions for being late. Since this form is not a reporting form, the Pension Fund cannot apply the sanctions provided for in Art. 17 of the Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system.” But it should be remembered that the submitted form is necessary for the employee himself; without it, he may not be accrued his due pension.

To the director of Kegl LLC, Vasiliev K.K. turner Petrov S.Yu.

Application for submission of individual information to the Pension Fund in connection with the assignment of a labor pension.

I ask you to submit the SPV-2 form to the territorial branch of the pension fund in connection with the registration of my labor pension from 03/01/2015. Date of birth 03/01/1955.

Petrov / P E T R O V S. Yu./

02/02/2015

The new form of SPV-2 is more universal, as it has a wide range of applications. The indisputable advantage of the SPV-2 form is the fact that it can be submitted to the territorial body of the Pension Fund of the Russian Federation by an insured person who independently pays insurance premiums. It is submitted simultaneously with the application for the establishment of a labor pension. We are talking about all categories of the self-employed population, entrepreneurs, lawyers, etc.

Example 1.

Employee Petr Viktorovich Ivanov reaches retirement age in February 2015. He is an employee of Orchid LLC and wants to verify his pension rights. Therefore, a month before reaching retirement age, he submits an application to the personnel department with a request to submit to the territorial body of the Pension Fund of the Russian Federation the SPV-2 form, certified by the seal and signature of the manager. The employer, at the request of the employee, submits data on the SPV-2 form to the Pension Fund on the date of pension assignment. Will filing this form affect the employee's future pension amount?

Definitely no. All data on the work experience of the insured person has already been collected by the pension fund. The employer submits quarterly reports to the territorial body of the Pension Fund of the Russian Federation, on the basis of which the personal accounts of employees are formed. Filing this form may simply speed up the pension process.

According to accepted practice, pension fund employees begin their work with the future pensioner six months before the right to receive a pension.

At the same time, all reconciliations are carried out, work experience and salary amounts are specified, i.e. all data used in calculating the pension is identified and rechecked.

A person who has reached retirement age, during a conversation with a pension fund employee, understands and decides whether there is a need to clarify the last periods of work experience.

If controversial issues arise, the future pensioner contacts his HR department with a request to confirm the length of service for calculating the pension.

HR department employees will dictate the wording for filling out the application; it is drawn up in free form. In this case, the accountant, based on the employee’s application, will submit the SPV-2 form for his employee to the territorial body of the Pension Fund at the place of his registration. An employee applying for a pension in another branch of the Pension Fund informs his inspector that the enterprise where he currently works has submitted a confirmation form to the Pension Fund. If there is no need to clarify the length of service, then the employee will not apply.

How to find out if there is a need to clarify the length of service and submit the SPV-2 form? The future pensioner will be told about this by a pension fund inspector who is analyzing documents for the purpose of calculating a pension.

If an application from an individual for accrual of a pension is accepted and registered by the territorial branch of the Pension Fund, this means that his documents have been verified and there is no need for additional documents at this time.

Example 2.

Petr Viktorovich Ivanov works as a shoemaker, works without forming a legal entity, and was not interested in confirming his work experience. The moment of retirement comes, the right to pension security arises.

Employees of the territorial branch of the pension fund also begin working with it six months before the right to receive a pension arises. It turns out that a person who has worked all his life has little proven experience. In this case, the SPV-2 form will become a “lifesaver.” A person working independently can fill it out and submit it to his Pension Fund branch himself.

Details for filling out SPV-2

ORIGINAL SOURCE

A copy of the SPV-2 form submitted to the Pension Fund should be given to the employee planning to retire.

— Clause 33 of the Instruction, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n.

Features of the presentation of the SPV-2 form for individual entrepreneurs

Individual entrepreneurs who independently pay insurance contributions to the Pension Fund can also submit the SPV-2 form in relation to themselves to their Pension Fund branch. This form is submitted to the Pension Fund along with an application for a labor pension.

However, there are often cases where the Pension Fund refuses to accept this form for individual entrepreneurs - this is especially true for those individual entrepreneurs who pay insurance premiums once a year. This is due to the fact that only after payment of contributions the periods of activity indicated in the report are included in the insurance period of these insured persons.

Responsibility for failure to submit the SPV-2 form

If the employer does not submit the SPV-2 form to the Pension Fund, this will not threaten him with any sanctions or other administrative penalties. There is no liability for failure to submit this form, since this is not a reporting document, but a settlement document.

Failure to submit the SPV-2 form by the employer only has negative consequences for the insured person. After all, if he does not have enough work experience without these last months, which would be indicated in the form, then the employee may be denied a pension. Also, if a pension is assigned without a submitted form, the insured will be accrued a smaller pension, since the latest periods (not included in the quarterly report) will not be taken into account.

For more information about work experience, see our article “What will the pension be if there is no work experience?”

Certificate SPV-2 - procedure for filling out the document

Form SPV-2 is filled out according to the same principle as other documents for submitting personalized information about insured persons. We are talking about the same procedure for indicating information about the policyholder himself, the insured, the presence of special working conditions, periods for which contributions were not paid.

It is important to indicate the employee’s expected retirement date - when retiring from an old-age pension, this will be the day a man turns 60 and a woman turns 55 (or earlier in accordance with Article 27 of Law 17.12.2001 No. 173-FZ in the part that does not contradict the current pension legislation). If an employee is late in submitting an application for a pension, that is, he did it after his birthday, then SPV-2 indicates the date when this application was submitted to the Pension Fund.

The policyholder should accurately indicate his reporting period - this can be a quarter (3), a half-year (6), 9 months (9) or a year (0). For example, if the expected date of assignment of a pension is in September, then the reporting period code will be 9.

When you fill out the tabular part of the document in the column “Work period for the last three months,” then in the field with the start date of the period you should indicate the number that was the first after the end of the previous reporting period. For example, if the report was given in March, and the SPV-2 form is filled out in May, then the beginning of the period will be April 1.

In the field with the end date of the period, the day on which the pension is expected to be established for the insured person is indicated. If it is necessary to submit individual information on the insured for a period exceeding 3 months (when reports are submitted less than once a quarter), then you will need to fill out several forms of the SPV-2 form indicating information for every 3 months before the expected date of assignment of the retirement pension.

The SPV-2 form uses the codes specified in the classifier approved by Resolution No. 192p, and supplemented by Resolution No. 237p. These codes are used to indicate special periods, for example, to indicate sick time (VRNETRUD), administrative leave (ADMINISTER), downtime due to the fault of the enterprise (SIMPLE) and other situations.

SPV-2 report (until 01/01/2017)

By the Resolution of the Board of the Pension Fund of the Russian Federation dated June 1, 2016, the form “Information on the insurance experience of the insured person for establishing a labor pension” (SPV-2) was approved. The report was completed and submitted by the employer in relation to a person insured in the compulsory pension insurance system, who had the right to receive a labor pension.

The deadline for submitting the report is three calendar days from the date of receipt of the corresponding application from the insured person (clause 2 of article 11 of Law 27-FZ of 04/01/96). The report could be submitted in paper or electronic form. It was filled out for the following periods: first quarter, half a year, 9 months and a year.

The following information was required to be filled out in the report:

• information about the employer (name, tax identification number, checkpoint, registration number in the Pension Fund);
• information about the employee (full name, SNILS);
• Date of preparation;
• information about the period of work for the last three months of the reporting period;
• data on experience (special working conditions, territorial conditions).

Form SPV-2 PFR: sample filling

Results

In order for the insured person to have all periods of insurance coverage counted when assigning a labor pension, when the deadline for submitting mandatory reporting by the employer to the Pension Fund has not yet arrived, you should take care of drawing up the SPV-2 form .
In order for this settlement document to be submitted by the policyholder to the Pension Fund of the Russian Federation, the insured person who is planning to retire must submit a corresponding application to the employer. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.