Example of filling out SZV-STAZH when dismissing an employee 2021

What is the report for?

The SZV-STAZH report and the procedure for its formation were approved by Resolution of the Pension Fund Board of January 11, 2021 No. 3p. In SZV-STAZH with the “initial” information type, you need to include all employees and performers (contractors) under civil contracts. Every year, such a report must be submitted to the Pension Fund authorities no later than March 1 of the year. See “SZV-STAZH: new reporting for all employers: 2021.”

Pension Fund bodies that have received SZV-STAZH reports will monitor the accrual of length of service of individuals to form their pension rights.

Who takes SZV-TD and in what cases?

From January 2021, all employers must submit a new report to the Pension Fund in the SZV-TD form, and the report must be submitted separately for each employee. The need to introduce an additional report is caused by the transition to electronic work books. The information contained in the report is accumulated in the Pension Fund and will subsequently serve to calculate the future pension of citizens.

The report form was approved by PFR Resolution No. 730p dated December 25, 2019, which also spells out the procedure for filling it out.

The report is submitted in one of the following formats:

in paper or electronic form (if there are 24 or fewer employees);
only electronically (for 25 people or more).

The fine for submitting SZV-TD in paper form, instead of electronically, when it is mandatory, is 1,000 rubles (Part 4, Article 17 of Law No. 27-FZ of 04/01/1996).

Three types of report

The report form provides that it can be compiled with one of three typical characteristics:

Type “initial” – when information is submitted for the first time;
“Additional” type – if the original data contained errors that did not allow the data to be distributed among the personal accounts of the insured persons;
Type “appointment of pension” - if the insured person, in order to assign an insurance pension, needs to take into account the data of the reporting period (year), for which the SZV-STAZH form has not yet been submitted.

As you can see, this type of information as “Upon dismissal” does not exist. But does this mean that the SZV-STAZH form does not need to be issued to an employee when dismissing him? The answer to this question is given to us by the legislation on individual (personalized) accounting.

SZV-STAZH - to every dismissed person

Paragraph 2 of Article 11 of Federal Law No. 27-FZ dated April 1, 1996 “On personalized accounting” establishes that no later than March 1, policyholders are required to submit SZV-STAZH reports to the Pension Fund of Russia.

RULE OF LAW
The policyholder annually, no later than March 1 of the year following the reporting year (except for cases where other deadlines are provided for by this Federal Law), submits information about each insured person working for him (including persons who have entered into contracts of a civil law nature, the remuneration for which is In accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are calculated) the following information:
insurance number of an individual personal account;
last name, first name and patronymic;
the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;
periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;
other information necessary for the correct assignment of an insurance pension and funded pension;
the amount of pension contributions paid for an insured person who is a subject of the early non-state pension system;
periods of labor activity included in the professional experience of the insured person who is a subject of the early non-state pension system;
documents confirming the right of the insured person to early assignment of an old-age insurance pension.

In accordance with paragraph 4 of Article 11 of the Federal Law of 04/01/1996 No. 27-FZ, on the day of dismissal of the insured person or on the day of termination of a civil contract for which insurance premiums are calculated, the policyholder is obliged to transfer to the insured person the information provided for in paragraph 2 Article 11.

Paragraph 2 of Article 11 of Federal Law No. 27-FZ dated 01.04.1996 talks about the information contained in reporting in the SZV-STAZH form. Consequently, on the day of dismissal of an employee or on the day of termination of a civil law contract, the organization or individual entrepreneur is obliged to issue the insured person with a completed SZV-STAZH form.

In the SZV-STAZH report, in general, it is necessary to include information on all insured persons. In section 3 “Information about the periods of work of insured persons,” individuals are listed in a list.

However, a dismissed employee is prohibited from issuing a report if it includes information about other people. The fact is that such information refers to personal data. And it is impossible to disclose personal data of individuals without consent. Also see “Personal data from July 1, 2021”. Upon dismissal, only one person must be indicated in SZV-STAZH. After all, this report concerns only him.

Sample SZV-STAZH upon dismissal

Starting with the 2021 report, employers submit reports using personalized data from the SZV-STAZH form on an updated form. The current version of the document was recorded by the Pension Fund Board in Resolution No. 507p dated December 6, 2018.

SZV-STAGE when an employee retires in 2021, in standard situations, will consist of three completed sections, and when the employee retires, the data is entered into all blocks of the report. Some changes have also been made to the Procedure for filling out the SZV-STAZH, approved by the same resolution of the Pension Fund of Russia.

How does the current SZV-STAZH sample differ from the previous form:

from the top of the template, a line was removed that duplicated information about the policyholder (employer) - the registration number assigned upon registration with the Pension Fund of Russia, INN and KPP codes;
now there is no pagination;
SZV-STAZH upon dismissal and at the end of the year in the upper right corner refers to the new regulatory legal act (Resolution No. 507p);
changed the wording in the name of column 14 in the tabular block of section 3;
added to the “Job Title” line a mention that the report must be endorsed by the manager.

SZV-STAZH 2021 upon dismissal includes the period from the beginning of the year (from the employee’s start date, if he was hired during the reporting year) to the employee’s last day of work. This approach is also applied when terminating employment contracts at the initiative of the employer in connection with the liquidation or reorganization of the company. The document is submitted to the Pension Fund of Russia office, an extract from it or a copy is given to individuals on the day of dismissal. Former employees can apply to the employer to obtain an extract from SZV-STAZH even after the date of dismissal - the former employer must prepare and issue the document to the applicant within 5 days after the application.

Sample of a completed report

Let’s assume that the employee has been employed under an employment contract since 2014. However, he resigned of his own free will on April 18, 2017. On the day of dismissal, he must be issued a SZV-STAZH certificate. The employee contacted the HR department for a report on the length of service.

In the “Work period” field in Section 3 of the report, the accountant will show the time period from the beginning of 2021 to the date of dismissal: from 01/01/2017 to 04/18/2017.

As follows from the conditions of our example, the employee has been employed under an employment contract since 2014. And for the entire period of work before the date of dismissal, contributions were accrued and paid for remuneration in his favor and, as a result, insurance experience accumulated. But why, then, in section 3 of the SZV-STAZH issued upon dismissal, did you indicate only 2021? The fact is that in paragraph 2.3.2 of the Procedure for filling out the SZV-STAZH, approved by Resolution of the Board of the Pension Fund of January 11, 2021 No. 3p, the following is directly stated:

Quote from the filling rules
“The dates indicated in the “Operation period” column of the table must be within the reporting period specified in section 2 of the form and are filled in: “from (dd.mm.yyyy.)” to “to (dd.mm.yyyy.) "".

Thus, if you strictly follow the rules for filling out the SZV-STAZH, only one reporting period can be recorded in the report - 2021.

HAVE A QUESTION!
But is it necessary to issue the employee the same reports for previous years: 2014, 2015 and 2021? Logically, such reports need to be provided to him so that the person gets a general idea of the deductions for him and his length of service for the entire period of work. But what about the fact that until 2021 the SZV-STAZH form was not yet in effect?
Or, upon dismissal, is it still possible to issue one SZV-STAZH form for the entire period of work? There are no answers to these questions yet. Let's hope that the FIU will soon publish some clarification in this regard.

SZV-TD dismissal: sample filling when dismissing an employee in January 2021.

Let's consider an example of filling out the SZV-TD upon dismissal at the initiative of the employee in January 2021. This fact must be reflected in the very first SZV-TD report, which the employer provides to the Pension Fund of the Russian Federation in February 2021.

Example

Employee Smirnova A.A., who was hired on September 17, 2019 as an accountant for fixed assets, decided to quit on January 23, 2020, giving two weeks’ notice in advance. During her employment, no other personnel movements were made in relation to the employee. Smirnova did not submit any applications to maintain a paper or electronic work record book.

In the SZV-TD form, when dismissing in January 2021, you must first enter information about the last personnel event as of 01/01/2020 for this employer, and then only make a record of the dismissal. In the example, such an event, in the absence of others, will be hiring in 2021. This fact is entered into the form on the first line, and information in the SZV-TD that the employee quit in January must be entered on the second line. In column 6 of the tabular part of the form on line 2 you must indicate:

“The employment contract was terminated at the initiative of the employee, paragraph 3 of part one of Article 77 of the Labor Code of the Russian Federation.”

That is, the entry is similar to the one that must be entered in the “paper” work book when an employee is dismissed.

SZV-TD - a sample of filling out upon dismissal of one's own free will in January 2021 using the example of Smirnova A.A. is given below.

How to hand over a report to those fired

The legislation does not explain exactly how the SZV-STAZH report must be handed over to the former employee upon dismissal: in person, by mail or electronically. In our opinion, you can use any of these options. The main thing is to have confirmation that the dismissal reports were provided. At the same time, there is no liability for failure to issue SZV-STAZH upon dismissal.

On the employee’s last day of work, pay him and give him:
work book;
a certificate of the amount of earnings in the form approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n;
copies of information in the SZV-M form;
a copy of information in the form SZV-STAZH;
a copy of section 3 of the calculation of insurance premiums;
other documents (upon written application from the employee).

What kind of document is this?

An extract from SZHV-STAZH upon dismissal is a form of documentary confirmation of the work experience of individuals for whom the employer regularly paid insurance premiums. Unlike the annual form, it contains information about only one insured employee with whom the employment relationship is terminated.

The document reflects:

personal data of the policyholder and the insured person;
information about the period of work of the resigning employee;
procedure and conditions for calculating insurance contributions to the Pension Fund;
information on contributions accrued to the non-state pension fund.

The certificate consists of 5 sections in the general form established by Resolution of the Board of the Pension Fund of the Russian Federation dated December 6, 2018 N 507p (Appendix 1).

The form is certified directly by the head of the organization or another person authorized in accordance with the job description or within the framework of a power of attorney. It is not allowed to issue certificates containing confidential data of unauthorized persons with the exception of the person being dismissed (for example, in case of collective dismissal).

Deadline for issuing to an employee upon termination of an employment contract

An extract from SZV-STAZH, if an employee is fired, must be issued on the day of termination of the employment contract along with the rest of the package of documents (Part 4 of Article 11 of Federal Law No. 27). This day must correspond to the date specified in the order and application of the employee.

In accordance with Art. 62 of the Labor Code of the Russian Federation and Art. 11 Federal Law No. 27, the manager is obliged to issue a statement of length of service in connection with a written request from both an active and a dismissed employee no later than within 5 days.

Responsibility of the employer for failure to issue a certificate

In accordance with Part 4 of Art. 11 of Federal Law No. 27 of 04/01/1996, the employer is obliged to issue an extract from the SZV-STAZH containing information about the insured person on the day of termination of the employment contract. Failure to issue the form is classified as a violation of regulations relating to labor law. On this basis, administrative liability arises under Art. 5.27 Code of Administrative Offenses of the Russian Federation.

Based on Part 1 of this article, individual entrepreneurs pay a fine in the amount of 1 to 5 thousand rubles, and legal entities - from 30 to 50 thousand rubles. If the employer repeatedly commits a similar offense within 12 months from the date of enforcement of the first administrative protocol, the fine increases to 10-20 thousand for individual entrepreneurs and 50-70 thousand for legal entities. (Part 2 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Important! Refusal to issue a certificate at the request of an employee or to issue it within a time limit exceeding that established by law will result in similar liability.

Do I need to submit it to the Pension Fund?

In accordance with Part 2 of Art. 11 Federal Law No. 27, the employer annually submits reports on insurance premiums for employees before March 1 following the calendar year.

There is no need to submit documents twice due to termination of employment. An exception is the case when the basis for dismissal is retirement due to old age or disability (last paragraph, part 2 of article 11 of Federal Law No. 27).

In this case, the SZV-STAZH must be transferred to the Pension Fund within 3 days, starting from the date specified in the application for dismissal.

The report is provided for a specific employee, and not for all insured persons. The document must be submitted to the Pension Fund if the employee has applied for an insurance or funded pension.

Important! When terminating an employment contract with employees who have already registered and are receiving a pension, there is no need to transfer information to the Pension Fund.