SZV-M for October 2021 - example of filling out

Who provides SZV-M

The main reason for creating this report was to obtain information from business entities about retirees who continued to work.
The thing is that since February 2021, the indexation of pension payments has been cancelled. However, the report must include all people, regardless of age or pension eligibility. This report is required to be submitted by all organizations, as well as individual entrepreneurs who have concluded contracts with employees in the past period. Thus, if an individual entrepreneur operates alone and is not registered as an employer, he does not need to submit this form.

The report must include data both on employees with employment contracts and on people with whom civil law contracts have been concluded - in case they involve payment of contributions to the pension fund.

Also, companies that do not conduct business activities and do not even have a single employee are required to submit the form. The fact is that, according to the adopted law, the director is in any case an employee.

Attention! Each branch submits separate information on employees listed among its personnel. In this case, when filling out the document, the TIN of the main company is indicated, and the checkpoint of a separate division.

Download form SZV-M

Information about insured persons in the SZV-M is needed by the state to track working pensioners who do not need to index their pension. At the same time, information about employees of any type of return, not only pension ones, is entered into the report. From this article you will learn about the features of filling out this report, and you can also find a sample SZV-M form for 2021, download it and fill it out. Who should fill out the SZV-M form All employers who have an employment relationship with persons insured in the compulsory pension insurance system. Not only employment contracts are taken into account, but also contracts: • of a civil nature with individuals for the provision of services (if such an agreement was concluded with an individual entrepreneur, it is not included in the report, since individual entrepreneurs pay insurance premiums for themselves) , • author's order, • publishing and licensing, • on the alienation of the exclusive right to works of science, art, literature or to grant the right to use these works, if pension insurance contributions are paid under these agreements. The report is submitted not only by organizations, but also by individual entrepreneurs who use hired labor. Who should be included in the report and who should not be All insured persons with whom the individual entrepreneur or LLC has an employment relationship or with whom the above-mentioned contracts have been concluded, payments under which are subject to insurance premiums. Uninsured persons are not included in the SLV. Example: foreign citizens are highly qualified specialists temporarily staying in Russia. Individual entrepreneurs do not include themselves in this form, and if they are not employers, then they do not submit this report at all. The sole founder of the LLC submits a report with his data if an employment or civil law contract has been drawn up for him. On the question of whether to submit a report if there is no such agreement, the positions of officials differ. The best option is to clarify this point with the local branch of the Pension Fund. Potential employees with whom apprenticeship agreements have been concluded are not included in SZV-M, because Scholarships under such agreements are not subject to insurance contributions. Is it necessary to include employees who have not received payments? The obligation to submit SZV-M depends not on the fact of payments, but on the very existence of an employment relationship. That is, if, for example, an organization has concluded an employment contract with an employee or one of the above contracts, but there were no payments under it in the current month (the employee was on administrative leave, on sick leave, on maternity leave, etc.), the data for this employee are still included in the SZV-M form. The same applies to the situation when all employees were on administrative or other leave and there was not a single payment - this does not cancel the obligation to submit a report and include all insured employees there. That is, the zero form of SZV-M is not provided. Due date: By the 15th of every month. If the 15th falls on a weekend, the last day of delivery will be the next working day. Format for submitting SZV-M If the report is submitted for 24 or fewer people, you can optionally choose any format: paper or electronic, and submit it to the Pension Fund in person, by mail, or electronically. If information is submitted for 25 or more people, then there is only one option - electronically via telecommunications channels. SZV-M: sample filling By registering in the “My Business” service, you can download both a blank and a completed report form. Both options are available for filling and editing. The fields in which you need to enter information are highlighted, and in some cases accompanied by hints. You can't go wrong and you'll do everything right. Users who keep records, including personnel records, in the “My Business” service do not have to fill out the report manually. It will be formed on the basis of data on labor and civil contracts entered into the system.

If you need to send SZV-M electronically, you can do it in one click. We will issue an electronic signature for you free of charge.

SZV-M if there are no employees

If an individual entrepreneur does not have hired employees and is not registered as an employer, then he does not need to submit this report. All other categories of business entities are required to submit this form, and it must contain at least one line. The concept of zero reporting SZV-M does not exist!

Even if the company does not operate and submits blank reports, including RSV-1, the form in question must contain one line for the director himself, who is usually also the only founder. It makes no difference whether any accruals were made on it in a given period or not. If the report is not submitted within the established time frame, the company will be subject to an appropriate minimum fine.

Also, it does not appear to be peasant farms, where, in addition to the head, members of his family work.

How to fill out the SZV-M sample for organizations

Let’s say right away that the mechanism for filling out the sample monthly reporting form SZV-M differs little from any organization. The main thing is not to forget to indicate:

• the exact organizational and legal form of your company in accordance with the charter and the Unified State Register of Legal Entities;
• What is the name of the manager's position?

How to fill out the SZV-M (a sample of the form is below in the article) will determine whether it will have to be supplemented or any information corrected. Therefore, try not to forget not only any of the employees, but also performers, contractors, etc., with whom the company had or entered into contractual relations in the past reporting period (month).

Also see “SZV-M: filling in information about insured persons.”

Blank forms (without insured persons) are not needed by the Pension Fund, therefore the example of filling out the zero form SZV-M is a myth, a fiction! Submitting a zero report to an individual entrepreneur only for himself is also not necessary.

Below is an example of filling out the SZV-M sample in 2017 for a legal entity:

Deadlines for delivery of SZV-M

This form must be submitted to the regulatory authorities no later than the 10th day of the month following the reporting month. If this day falls on a holiday or weekend, the deadline is extended to the next working day.

The law does not establish a minimum date for submitting the document. In fact, it can be submitted before the end of the reporting period, but you need to be completely sure that no employee will be hired during the remaining time. Otherwise, you will need to submit an additional form, or the authorities will impose a fine for submitting incomplete data.

Attention! Starting from 2021, the deadlines for submitting reports in the SZV-M form have been changed, in accordance with Article 2. paragraph 4, paragraph “g” of Federal Law No. 250-FZ of July 3, 2021.

For the first time this year, the report was submitted for April, and it had to be sent by May 10, 2021. For the remaining months of this year, the following deadlines are set:

Attention! If the company has less than 25 people, then reporting can be provided in paper form, and if more, then only in electronic form.

What will happen to the report?

According to our information, the SZV-M model for 2021 will remain the same. He was spared all the vicissitudes associated with the transfer of the administration of insurance premiums to the Russian tax service. Therefore, the Pension Fund does not yet plan to make any adjustments to the sample form SZV-M .

From the above, we can draw a fundamental conclusion that the sample filling of SZV-M in 2017 will also remain the same. Since the rules for filling out the sample form SZV-M are unlikely to be affected by a radical revision. Moreover, as such, the rules for filling out the sample SZV-M report are not approved by any separate order of the Pension Fund. In fact, they are interspersed in the adopted SZV-M sample .

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SZV M 2021 sample filling

This report can be compiled using specialized programs and Internet services, as well as by hand.

The document includes 4 sections.

Section 1

In the first of them, immediately below the name of the form, the number of the organization or individual entrepreneur received when registering with the Pension Fund of Russia, the name of the business entity, the registration code with the tax authority, and for companies also the checkpoint.

Section 2

The second section contains the reporting period code, consisting of two digits, and the year the report was submitted. These fields must be filled in, and for those who have problems identifying the code, there is explanatory data below with this information.

Section 3

Next, indicates the type of form. According to the law, it can have three varieties:

“ISH” - initial, issued for the first time during the reporting period;

“ADP” is an additional one, submitted by policyholders as an attachment to the first one, if there is a need to correct information or add one more person after submitting the previous document. For example, when filling out an employee who was on vacation was missed. It must be submitted separately for the SZV-M for the same period;

Procedure for filling out SZV-M for June 2021: sample

The preparation of the report begins with entering information about the policyholder:

Registration number in the Pension Fund of Russia

It is assigned to each legal entity or individual entrepreneur upon registration with the Pension Fund and must be present on all reports sent to the fund. This is a 12-digit digital code, the correct filling of which can be checked, for example, on the website of the Federal Tax Service of the Russian Federation by requesting an extract from the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

Short name of the policyholder

Organizations take it from their constituent documents. If there is no “official” short name, the full name should be indicated.

Entrepreneurs indicate the abbreviation IP and their full name. An individual employer who is not an individual entrepreneur (for example, a lawyer or a notary) does not indicate anything other than his full name in this line.

TIN and checkpoint

Taken from the certificate issued by the Federal Tax Service. For a legal entity, a 10-digit TIN and a 9-digit KPP (reason code for registration) are used. Individual entrepreneurs and individuals who are not individual entrepreneurs indicate only a 12-digit TIN.

Reporting period

The month (in two-digit format) and year (in four-digit format) are indicated. For June 2021, “06” and “2020” are entered in this line, respectively.

Form type

The field reflects one of the letter codes, depending on the version of the submitted report: • “output” - if the form is submitted for the first time; • “additional” – if the report includes information that supplements previously sent information; • “cancel” – if the purpose of the submitted form is to cancel previously provided incorrect data.

Information about the insured persons

The report includes all employees with whom contracts related to the payment of remuneration were in effect during the reporting period (in this case, June 2021).

The data is presented in the form of a table consisting of 4 columns:

• Serial number. The order in which the insured persons are included in the report does not matter. This can be alphabetical, chronological (as contracts are concluded), or even random order.
• Full name of the insured person. We give it in the nominative case. Please indicate your middle name if available.

• ILS insurance number. We deposit on the basis of the SNILS certificate.

• TIN of an individual. This detail, unlike the previous ones, is not strictly mandatory and if the employer does not have this information, it may not be included in the report.

Common mistakes when filling out a form

The procedure for filling out and submitting the SZV-M form

The form indicates:

1. Policyholder details:

• registration number in the Pension Fund of Russia;
• abbreviated name of the policyholder;
• TIN and KPP of the policyholder.

1. Reporting period – the number of the month for which information is submitted.
2. Form type (code)

The main code – “output” – is entered in the case when information for the period specified in the form is submitted for the first time.

There is also an “additional” code - it is placed on the information of the SZV-M form, which is submitted in addition to the previously submitted form with the code “output” for the same period.

The “cancel” code is used when the SZV-M form is submitted, the purpose of which is to cancel previously submitted information.

1. Information about the insured persons. Data for each insured person is indicated.
2. Information on the SZV-M form is signed by the responsible person (usually the manager). In this case, his position and the transcript of the signature must be indicated.
3. A stamp is placed on the form if available.

Information in the SZV-M form is submitted monthly no later than the 15th day of the month following the reporting period.

Fine for SZV-M

The report must be submitted to the Pension Fund within the deadlines established by law. If they are violated, a fine may be imposed on the business entity for late submission of the SZV-M, amounting to 500 rubles for each person for whom the document should have been submitted, but was not sent. Therefore, being late for entrepreneurs and companies with a large staff of employees can entail a fairly large amount of money.

The same punishment awaits an organization if it submitted an erroneously completed or incomplete report to the Pension Fund. The amount of the penalty is calculated in the same way, based on the number of employees with incorrect or incomplete information.

In addition, a fine for failure to submit the SZV-M may also be established in cases where the policyholder sent the report in a form other than that required by law. For business entities that have employees of more than twenty-five people, the law provides for the obligation to send reports only in electronic form.

Who takes SZV-M for June 2021

The SZV-M report is submitted by:

• Employers for employees - with whom labor and civil law contracts have been concluded, as well as copyright and licensing agreements.

Individual entrepreneurs, lawyers, notaries do not rent SZV-M without employees.

• Organizations with several founders - if one of them is the CEO.

The report is submitted even when an employment contract has not been concluded with the director (Letter of the Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846).

• Companies with a single founder and director in one person.

The existence of an employment contract does not matter. Until March 2021, the Pension Fund allowed such companies not to submit SZV-M, citing the fact that there are no persons with whom labor and civil law contracts have been concluded, as well as payments accrued on their basis. And since there are no contracts and payments, then there is no need to submit a report (Letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581).

But since March 2021, the Pension Fund has radically changed its position and obligated all companies, including those in which the only founder works as a director without an employment contract, to submit SZV-M. The reason is that labor relations without a properly executed contract arise when an employee is actually allowed to work (Letter of the Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846).

• SNT, DNT, HOA.

Submitted to the chairman if he is paid remuneration for the work performed. If the chairman works on a voluntary basis and does not receive anything for his work, the SZV-M does not need to be taken. But in this case, it is necessary to submit to the Pension Fund a charter that confirms the gratuitous activities of the chairman.

• Charity organisations.

They rent for volunteers, who are reimbursed for food costs in amounts exceeding the daily allowance if GPC agreements have been concluded with them.

• Separate units.

They rent out SZV-M only if they have a separate current account and pay their own salaries to employees. In this case, the SZV-M indicates the TIN of the parent organization and the checkpoint of the separate division.

Nuances

When a report is submitted with information about the insured persons marked “ADOP” to a previously sent document, there is no need to re-compile a complete list of company employees.
You just need to provide information to correct incorrect entries or enter data on missing people. In cases where an employee quit in the previous month, and in the next month the amounts due are paid to him, then information about this person is not included in the form in the month the funds were spent, since the employment relationship has ceased to exist.

In March 2021, clarifications from the competent authority regarding the SZV-M form were issued. According to them, at the time of dismissal of a former employee, the HR inspector must be given this document, which contains only data on this person. Information containing the data of other employees must be excluded in order to prevent disclosure.

At the same time, these reports are issued for each month of the employee’s work. For example, when a person worked from April to June 2016, he will receive three reports. It is also advisable to issue a receipt from the employee that he has received all these documents.

It is also possible that a person working in a company will have a last name change, for example, marriage. If this employee does not have time to exchange SNILS for a new one with the correct information this month, then the HR specialist must submit an SZV-M with the old last name.

Sample of filling out SZV-M in 2017 by entrepreneurs

Please note that when filling out the sample SZV-M form for an individual entrepreneur, you need to take into account some features of its status. On the form, you must remember to note that it is the entrepreneur who submits the report. For this:

• in the “Name (short)” column, make a note – “IP”;
• in the column about the position - indicate that the report is signed by the individual entrepreneur.

All hired personnel of the individual entrepreneur are listed in the fourth section of the report. At the same time, there is no need to include yourself in SZV-M, since the individual entrepreneur does not enter into an employment contract with himself! Otherwise, there are no fundamental features of filling out for individual entrepreneurs.

The following shows a sample of filling out SZV-M for individual entrepreneurs in 2017:

Also see: “Should individual entrepreneurs without employees take the SZV-M in 2021?”

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28.11.2016