Why was a separate report on length of service introduced?
Since 2021, insurance premiums, for which previously had to be reported separately to extra-budgetary funds (except for payments for injuries), began to be subject to the provisions of the Tax Code of the Russian Federation.
Accordingly, they are supervised by the tax service. Despite the fact that most of the texts of the laws regulating the issues of calculation and payment of insurance premiums were transferred without changes to a special chapter of the Tax Code of the Russian Federation, a number of points in the procedure for working with these payments had to be changed. In particular, reporting on contributions has changed. It became consolidated, combining the main sections of those reports that were previously submitted to the Pension Fund and the Social Insurance Fund. However, when merging, the following were removed from it:
- final indicators of settlements with funds at the beginning of the year and at the reporting date;
- data on payment documents;
- tables containing personal information about the length of service of employees.
The frequency (quarterly) of the new consolidated reporting on contributions remains the same. The data on length of service excluded from it, which is of interest solely for accounting when calculating pensions in the future, is important only for the Pension Fund. Therefore, the Pension Fund retained the function of accepting reports on it. However, it was decided to change the frequency of submission of the report - it must be submitted once at the end of the year.
Since 2021, a new report has been introduced to the Pension Fund called SZV-TD. You can read more about it here.
Find out how to correctly fill out the SZV-TD in various situations in ConsultantPlus. Learn the material from K+ experts by getting trial access to the system for free.
Who submits the experience report and to whom?
Insurers (organizations and individual entrepreneurs with employees, lawyers, notaries) fill out the SZV-STAZH for all insured persons working for them under an employment or civil law contract, including in relation to the heads of the organization who are the only participants (founders) members of organizations , the owners of their property (PFR letter dated 06/07/2018 No. 08/30755).
Individual entrepreneurs who do not have hired employees during the reporting period and have not entered into civil contracts with individuals for the provision of services (performance of work) do not submit this report.
The report on the SZV-STAZH form is filled out regardless of whether payments were made to the insured persons during the reporting period or not.
This form is submitted to the Pension Fund of the Russian Federation by organizations at the place of registration, individual entrepreneurs - at the place of residence (Clause 1, Article 11 of the Law “On Accounting” dated 04/01/1996 No. 27-FZ).
If an organization has a separate division that is registered with the Pension Fund as an insurer, then the report is submitted at the location of this separate division. Information about the length of service of employees of other separate divisions that are not registered as policyholders is included in the report of the parent organization and submitted to the Pension Fund at its location.
In addition, an extract from the SZV-STAZH form must be submitted to the insured person (Clause 4, Article 11 of the Law “On Accounting” dated 01.04.1996 No. 27-FZ):
- within 5 days from the date of application;
- on the day of dismissal;
- on the day of termination of the civil contract.
The procedure for filling out the SZV-STAZH upon dismissal of an employee differs from the generally established one. Get trial access to ConsultantPlus and get a free sample and example of completing a report in a Typical Situation.
Read about the possibility of submitting a zero report SZV-STAZH in the material “SZV-STAZH - is zero reporting submitted?”
How to report on form SZV-6-3?
In the upcoming reporting period, enterprises will have to submit reports for the first time in the SZV-6-3 form. What should you pay attention to to avoid negative protocols?
According to the Decree of the Government of the Russian Federation dated March 24, 2011 No. 59p “On amendments to the resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p”, forms SZV-6-3 and ADV-6-4 will need to be submitted for the first time during reporting to the Pension Fund for 2011 (until February 15, 2012).
What rules should accountants follow when preparing these reports?
After analyzing the new forms, Elena Kulakova, an expert at the “Kontur-Report PF” service, formulated recommendations that can help policyholders prepare information correctly.
