SZV M form for October 2021 - submission deadline

SZV-M what kind of report is this?

What kind of report is SZV-M?
In fact, this is a special reporting form with the personal data of all employees, which every business entity must send to the Pension Fund every month. After processing this document and comparing the data, the fund determines which of them is a pensioner. This information is necessary to take measures to stop pension indexation, which are determined by current legislation. At the same time, with its help they will determine that the pensioner quit his job and will again begin to index his payment.

The PF believes that if a citizen is in the report, then he is employed, and information about him is included in the report.
At the same time, after his dismissal, information about him disappears from the form. Thus, this makes it possible to automatically disable or enable indexing based on the received data. Attention: the SZV-M form is compiled not only according to the data of pensioners, but in general for all employees of the company.
After submitting the report, the business entity has the opportunity to determine the accuracy of their registration data and other information. This form is completed and sent to the fund after the end of each calendar month based on its results.

How do you exchange documents with the Pension Fund now?

Now you need to send personalized reports to the Pension Fund of Russia using the following algorithm:

1. The policyholder sends the SZV-M form to the Pension Fund;
2. In response, the Pension Fund of Russia sends the policyholder a receipt for delivery of the statements.
3. The Pension Fund of the Russian Federation sends a protocol for monitoring information to the policyholder (no later than the business day following the day the report is submitted).
4. In response, the employer must send to the Pension Fund a receipt for delivery of the control protocol.

Obviously, all documents in this exchange must be signed with qualified electronic signatures of authorized persons (EDS). Please note that instead of one electronic document - the SZV-M form itself - now as many as 4 electronic documents take part in submitting reports.

Who should submit the SZV-M form

The report must be submitted to the Pension Fund if in the previous month the business entity had valid labor agreements with employees. This rule also applies to persons with whom contracts for the provision of services have been concluded. Therefore, this form must be submitted to both organizations and entrepreneurs.

In the case where an individual entrepreneur carries out activities alone, without involving third parties, he should not submit a report. Also, he should not be registered with the Pension Fund and Social Insurance Fund as an employer.

An enterprise may have a situation in which it temporarily does not conduct any activities, and salaries to employees are not calculated or issued. This could be when opening or closing a business, or during a crisis.

In this situation, it is necessary to understand that if the company has at least one valid contract, even if wages are not currently being paid, the report must still be submitted. This also needs to be done if a single contract has been drawn up, and it is with the director of the company. If there is no activity or employees, the report is not submitted.

Important: previously there was a rule according to which the only founder, if he was also a director but did not enter into an employment contract with himself, did not have to submit a report. This has changed since March 2021 - the Pension Fund has changed its position and now requires it to be included in the form in any case.

The amendments also affected the submission of forms for founders who are not employees. If previously it was important to conclude an employment agreement with employees, then the latest amendments have also changed the situation.

As in the case of the sole owner, the report must include information on all other individual owners, regardless of whether there is a valid agreement with them or not.

What to remember when filling out both SZV-M forms in 2018

In the process of filling out reports on forms SZV-M and SZV-M experience, do not forget to indicate the type of each form in the corresponding fields of the reports:

• If you are sending information about an employee for the first time, then you must write “outcome”
  ;
• If you are adding information on employees to whom the original form has already been sent, then you must indicate that this is an addition by writing “additional”
  ;
• If you want to cancel everything that has already been submitted for the employee, then write in the “cancel”
  .

It is important not to forget to indicate the types indicated above, because from October of this year, the procedure for challenging fines on supplementary forms that you submit for a forgotten insured person will be very labor-intensive.

The fact is that in the new rules for submitting SZV M, failure to include even one employee in the reporting is defined as a violation of the deadlines for delivery. Consequently, this entails fines and proceedings. In addition, from the same date, fines in the amount of 500 rubles for adding to already submitted reports became legal.

However, it is still possible to correct the information in the report without receiving a fine. But this applies only to those forms that were adopted by the department. For example, the Pension Fund will give you the opportunity, without penalty, to make adjustments to the basic information of the reports (last name, first name, patronymic or SNILS number) within five working days after accepting the form and confirming this fact by sending a receipt for the delivery of the SZV-M report. In cases where an organization does not submit information in a timely manner, entering any additional data will be fined and quite legally.

Where should reports be submitted?

Any business entity - both an individual entrepreneur and a company - must submit a completed report to the PF body that registered them as an employer. This means that companies ship at their location, and individual entrepreneurs ship at their place of registration.

If a company has representative offices or branches, they must submit this report regardless of the parent companies at their location. In this case, the report indicates the TIN of the parent organization, and the KPP - assigned to the branch during registration.

Submission methods

The completed report must be submitted to the authority in one of the following possible ways - on paper or in electronic format.

However, the business entity itself cannot choose a more convenient option for it - it depends on the number of employees:

• If a business entity has contracts with more than 25 employees, the report must be submitted only in electronic format. In this case, the file must be prepared in a special computer program or service and signed with an electronic signature. If a business entity sends a paper report, although according to the law it must be submitted only electronically, a fine will be issued.
• If up to 24 employees are registered, the report can be submitted on paper, or, if desired, in electronic format.

Deadline for submitting the SZV-M form in 2018-2019

The law strictly defines the deadline for submission of SZV-M - this must be done before the 15th day of the month that follows the reporting month.

The rule applies to this period - if the set day falls on a weekend or holiday, then it must be moved forward to the next working day.

The law does not establish a minimum dispatch day. In fact, it is possible to prepare and submit the required form even before the actual end of the current month.

Attention: it is necessary to take into account that in the remaining days no employment agreements should be drawn up with employees. Otherwise, the responsible person will have to prepare and submit corrective information. If you ignore this requirement, you will be fined for providing incomplete information.

In this regard, it is recommended to make the change after the actual end of the month, at least on the 1st day of the month.

The deadlines for sending the report in 2018-2019 fall on the following dates:

How to correctly complete the procedure for transferring documentation to SZV-M?

When preparing a report and transmitting it to the Pension Fund of Russia in electronic form, the authorized person must receive a special receipt indicating that the body has accepted the documentation. New rules are starting to work, according to which the absence of a receipt can trigger the accrual of fines. If this document is not available, the report is automatically included in the rejected category. After the SZV-M document is sent to the Pension Fund, a receipt is received.

In turn, the Pension Fund carries out the procedure for sending an information control protocol. This action must be completed before the next day after the documentation is provided. When the Russian Pension Fund sends a message to the policyholder, the latter must complete the procedure of providing a receipt stating that the control protocol has been delivered. It must first be signed with an electronic signature.

Also, from October 1, 2021, accountants who prepare SZV-M may face the problem of challenging the fine. This applies to those persons who provide a supplementary SZV-M with the “forgotten” insured workers appearing in it after the deadline for submitting the documentation has expired.

Sample filling SZV-M

To compile this report, you can use accounting programs or special services. This will avoid errors when filling out.

Section 1

This section contains information about the individual entrepreneur or organization who submits information to the Pension Fund. Here you need to write off the registration number in the Pension Fund, the full name or full name of the entrepreneur, the assigned TIN and KPP codes.

Section 2

This section contains the numbers of the month and year for which the report is sent. The month must have two digits, and the year must have four. Below is a hint on how to correctly enter these numbers.

Section 3

This section contains one column that defines the report attribute; here you need to write one of three values:

1. ISHD - the form for this period is sent for the first time;
2. Additional information - a form has already been submitted for this month, and it is necessary to correct the data or enter new ones. For example, using this code you can add an employee to a report who was not there before. If there is an addition to a previously submitted report, the new one must contain only previously unspecified data.
3. OTMN - applies if the report has already been submitted previously, and it is necessary to remove any information from it. A report with this code should only include information that is removed.

Section 4

This section is a table with four columns. The following data is recorded in it: serial number of the line, full name of the employee, SNILS and TIN codes.

The rules for designing the form allow you not to indicate the TIN code if it is not assigned to the employee. The SNILS code must be indicated in any case. There are no dashes in empty columns.

The table lists, line by line, all employees with whom there were valid employment agreements in a given month. This also applies to those hired in a given month, those fired, those on a business trip, vacation, absent due to illness, etc.

Also in the table you need to enter individuals with whom civil contracts were drawn up this month, but on the condition that deductions were made to funds for the remuneration paid.

The completed report must be signed by the head of the company or entrepreneur, after which a seal is placed on the form.

Attention: due to the fact that the form does not provide space for the signature of the responsible person and the indication of power of attorney data, only the manager can submit the form in person.

Has the SZV-M uniform changed in 2021?

Changes in the regulations for the preparation of these personalized reports affected only the timing and format. The form itself and the information provided in it remain the same. Therefore, you can fill out the documents you are familiar with - there is no need to relearn.

If you are afraid of missing any changes in the reporting forms themselves, submitted to various authorities, then we recommend that you use specialized software, for example, VLSI Electronic Reporting. This service is updated in a timely manner and promptly applies all innovations in legislation.

Together with VLSI Electronic Reporting, you will not only prevent errors in the prepared reports, but also:

• You will always be aware that the deadline for submitting a particular report is approaching;
• Optimize the process of preparing documentation before delivery;
• You can easily send all documents to different departments (PFR, FSS, Rosstat, etc.) electronically without a mandatory visit.

Do you have any questions regarding changes in the procedure for preparing and submitting reports for SZV-M and SZV-M STAGE? Ask them

to our specialists!

Rate this article:

Should I submit zero reporting?

Those responsible for reporting often ask on the SZV-M form whether it is necessary to submit zero reporting or not.

The Pension Fund of the Russian Federation clearly determines that if a company exists, then information must be provided at least on its founders, if they are individuals, and directors.

Therefore, the possibility of sending a zero report is completely excluded.

It must be remembered that if there is no activity, but there are concluded employment contracts with employees, then in this case the report on the SZV-M form must still include information on these citizens.

Attention: Individual entrepreneurs do not submit a zero report for themselves. If he does not act as an insured under employment contracts and work contracts, then there is no need to submit reports in the SZV-M form.

About the acceptance of SZV-M for October 2021 (for posting on the Pension Fund website)

Monthly reporting for October

OPFR for the Republic of Buryatia reminds policyholders that on November 1, 2021, the next reporting campaign began to accept monthly reports on personalized accounting for October 2021. The reporting deadline is no later than November 15, 2021.

In accordance with clause 2.2 of Art. 11 of the Federal Law of 04/01/1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”, the policyholder submits reports for insured persons working:

• under an employment contract;
• under a civil law contract, the subject of which is the performance of work and the provision of services, the payments for which are subject to insurance contributions for compulsory pension insurance;

And also on the head of the organization, who is the only participant (founder), member of the organization, owner of its property.

The form for submitting information was approved by Resolution of the PFR Board dated 01.02.2016 No. 83p “On approval of the form “Information about insured persons”” and must be prepared in accordance with the approved format for data on insured persons (Resolution of the PFR Board dated 07.12.2016 No. 1077p “ On approval of the format of information for maintaining individual (personalized) records (form SZV-M).”

Before sending to the Pension Fund of Russia (at the place of registration of the policyholder), the prepared reports must be checked for format and logical control using the PD software .

The result of receiving monthly reports is reflected in the inspection protocol. the discrepancies must within five working days

For failure to submit within the prescribed period, or for submission of incomplete and (or) false information, financial sanctions in the amount of 500 rubles in respect of each insured person.

For non-compliance by policyholders with the procedure for submitting information in the form of electronic documents, financial sanctions in the amount of 1000 rubles are applied.

An official who has committed a violation of the legislation on individual (personalized) accounting is subject to an administrative fine in the amount of 300 to 500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

Resolution No. 1077p, programs for the preparation and verification of reporting are posted in the public domain on the website www.pfrf.ru in the “Free programs, forms and protocols” section.

The indexation of pensions for pensioners who have stopped working depends on the reliability of the reporting submitted to the Pension Fund.

Phone for information: 29-14-14.

Share news

FAQ

Do I need to provide a form upon dismissal?

According to legal requirements, if an employee leaves a business entity, he must be given a copy of the SZV-M forms along with a set of mandatory documents. Receiving this document in hand is confirmation that in a given month he has work experience and contributions to the funds were made.

To the question of SZV-M, when dismissing an employee, for what period should you answer - for all months of the current year during which the employment agreement was valid with him.

Since when the report is submitted to the Pension Fund, it contains data on all employees of the company, an extract must be made before handing it over. Only the resigning employee himself should be present. If a business entity provides complete reports, it will disclose the personal data of other employees, and this will be a violation of the law and will lead to penalties.

Important: the report must be issued in person in any case, even if the employee only worked for one day. To obtain confirmation of the issuance of forms, it is necessary to obtain a receipt from the employee indicating how many reports were handed over to him and for what period.

It is worth noting that the law has not yet established specific penalties for the failure to issue these documents. However, the employee can file a complaint about the non-issuance of documents to the labor inspectorate, prosecutor's office or court. Unfortunately, it is difficult to predict the actions of these authorities after receiving it.

Are reports submitted if the individual entrepreneur has no employees?

The law defines cases when individuals registered as entrepreneurs must send SZV-M reports to the Pension Fund. These include cases of hiring individual entrepreneurs’ personnel under employment and civil contracts.

If an entrepreneur carries out activities independently, without the involvement of hired employees, then he may not submit reports to the Pension Fund of the Russian Federation in the SZV-M form.

If an entrepreneur terminates concluded labor agreements with his employees, then his obligation to submit the SZV-M report to the Pension Fund of the Russian Federation disappears starting from the month following the month of termination of the contracts. In this case, it is advisable to send an explanatory letter to the inspector, which reflects the moment of termination of the employment relationship.

According to the law, an entrepreneur does not have to submit a report to himself in the SZV-M form.

Should I submit a report if the company is being liquidated?

When a decision is made to close an enterprise, the liquidation procedure begins. All this time, a certain number of employees can work in the organization. Therefore, when liquidating an organization, it must submit the SZV-M form until the last employee is fired. At the same time, compliance with established deadlines is also mandatory.

Next, you need to proceed from who is carrying out the liquidation - the liquidator or the liquidation commission. The founders of the company are given the right to attract civil contract specialists who will deal with this process.

According to the signed agreements, these persons will receive remuneration, for which the legislation establishes the obligation to charge contributions. Therefore, the liquidated organization must, until the last moment, right up to making an entry about the closure of the legal entity in the Unified State Register of Legal Entities, submit SZV-M forms to the liquidators.

Attention: if the liquidation is carried out by a liquidation commission, then information is provided to its chairman and each member.

There is an option when the owner of the company will take on the responsibilities of closing the company. If they do not accrue and pay remuneration to themselves for performing these functions, then they do not need to submit a report to the Pension Fund.

Should I rent it out to new organizations if there is no bank account and no director?

Representatives of the Pension Fund of Russia have repeatedly commented on the situation when a new business entity does not have a bank account and an employment contract has not been drawn up with the head of the company. Until March 2018, in this case, the submission of a SZV-M report was not required.

The exception was cases when the director had an employment contract. However, already in March 2021, companies whose director and sole founder are represented by one person, without employees, were required to send information to the Pension Fund.

Attention: amendments have now been made that information in the SZV-M form must be submitted even for founders who are not employees of the company.

Attention: new requirements for SZV-M from October 1, 2021

From October 1, 2021, changes to the Instruction, approved by Order of the Ministry of Labor dated December 21, 2016 No. 766n, on the procedure for maintaining individual (personalized) records will come into force.
The changes were approved by order of the Ministry of Labor dated June 14, 2018 No. 385n.

From now on, only errors in information already accepted by the Pension Fund can be corrected without a fine. If the SZV-M did not initially include information on one or more people, such data cannot be considered accepted.

Penalties are applied for the SZV-M form submitted to the Pension Fund later than the 15th day of the month following the reporting month.

We remind you that in accordance with Federal Law No. 27-FZ “On Individual (Personalized) Accounting...” the fine is 500 rubles for each insured person not included in the report.

It will be more difficult to challenge the fine for the supplementary SZV-M form submitted to the Pension Fund of the Russian Federation after the end of the period established by law for insured persons not included in the initial report.

BDO Unicon Outsourcing methodologist Natalia Morozova explains:

“The Pension Fund of Russia can impose a fine only for supplementary reporting that the organization submits after the deadline. That is, if the employer independently discovered that he had forgotten to include someone in the report and submitted additional information, but did so after the 15th of the next month, the fund applied penalties. These fines were easily challenged in court, but with changes to the Instructions this will be more difficult to do.

The Pension Fund of Russia does not penalize additional reports submitted on time. If the Foundation discovers an error in the data, it will not immediately fine you.

If any shortcomings are found in the form, the employer will have 5 days to correct them. And only if the organization does not meet this deadline will it be fined. But this was all before, there are no changes here.

A fine is provided for incomplete and (or) unreliable information, for example, that an individual is not included in the report. For each person not included in the SZV-M, the Pension Fund fines 500 rubles. That is, if they forgot to indicate 15 people in the reporting, the fine will be 7,500 rubles.”

Recommendations

1. Before sending the reports, make sure that all individuals are included in the form, including:

• employees on unpaid leave, maternity leave, or child care leave;
• individuals with whom GPC agreements have been concluded, valid in the reporting month, even if remuneration payments for services rendered or work performed were not made in this month;
• members of the board of directors, even if they were not paid remuneration in the reporting month;
• the sole founder of the organization, acting as the head of the company without a concluded employment contract.

2. Submit SZV-M at least 5 working days before the due date.
3. Monitor the receipt of the receipt if reporting is submitted via telecommunication channels.