Reporting to the Pension Fund in 2021: changes and latest news

Monthly reporting on insured persons

In 2021, the SZV-M report form must be submitted to the Pension Fund of Russia authorities based on the results of each month. The form of this report was approved by Resolution of the Pension Fund Board of February 1, 2016 No. 83p. You will need to report to the Pension Fund using this form starting in 2021.

Send information on the SZV-M form in 2021 for 25 or more people to the Pension Fund in electronic form with an enhanced qualified signature. If you do not comply with this rule, then an organization or individual entrepreneur may be charged a fine of 500 rubles for each insured individual. The fine for an official may be from 300 to 500 rubles.

At the same time, keep in mind that reports in the SZV-M form must be submitted to the Pension Fund in 2021 on a new date. If previously this report was submitted no later than the 10th day of the month, then since 2021 the time has become longer. At the end of each month, reports must be submitted no later than the 15th. “SZV-M in 2017: new deadlines for submitting initial, corrective and updated reports.”

Annual report to the Pension Fund on work experience

No later than March 1 of the year following the reporting year, policyholders are required to submit to the Pension Fund of Russia a report on each insured person working for them (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are accrued contributions). This is a new report, the obligation to submit which has appeared since 2021 (Clause 2 of Article 11 of Federal Law No. 27-FZ dated 04/01/1996). This report is called the “experience report.” However, its form has not yet been approved. It is worth noting that the information that accountants will need to display in the experience report is listed in the legislation. The annual report will need to show:

• 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.

For the first time, you will need to submit an annual report on your experience to the Pension Fund only in 2018 (based on the results of 2021). It will need to be submitted no later than March 1, 2021.

New form for calculating insurance premiums

A new form for calculating insurance premiums was developed by the Federal Tax Service and at the time of publication of the material is under consideration by the Ministry of Justice. It provides fields for reflecting calculated amounts:

• insurance contributions for compulsory pension insurance at the basic rate;
• insurance premiums for compulsory health insurance;
• insurance contributions for compulsory pension insurance at an additional rate;
• insurance contributions for additional social security;
• insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity.

A distinctive feature of the new calculation is the presence of a field for indicating the BCC to which the specified amount of insurance premiums should be transferred. The Ministry of Finance plans to approve the new BCCs by the end of 2021.

For each amount of calculated insurance premiums, special subsections are provided in which the calculation of these amounts is provided. And for some tariffs used by payers, applications are provided: to calculate the compliance of conditions for the right to apply a reduced tariff of insurance premiums.

Thus, the calculation combines data that is currently presented in forms RSV-1, RV-3, RSV-2 and 4-FSS (except for contributions for injuries). The calculation of insurance premiums will also contain data on payments and remunerations and calculated contributions for compulsory pension insurance for each insured individual, that is, personalized information. Section 3 of the new calculation is analogous to Section 6 of the RSV-1.

Procedure for filling out a new calculation

According to the procedure for filling out the calculation, the cover page is mandatory for all payers. Sections 1 and 3 are included in the calculation submitted to the tax authorities by persons making payments and other remuneration to individuals. The inclusion of subsections and annexes in the calculation depends on the tariffs applied and the availability of indicators that need to be reflected in the calculation. We will tell you more about filling out the form in the next issue.

The main rule for checking the calculation is defined directly in the Tax Code of the Russian Federation. The calculation is considered not submitted if the information in it about the total amount of insurance contributions calculated for the calculation (reporting) period for compulsory pension insurance (section 1) does not correspond to the specified amount of calculated insurance contributions for all insured individuals (section 3). The payer will be notified of this no later than the day following the day the calculation is submitted.

The payer of insurance premiums is obliged to submit a calculation in which the discrepancy is eliminated within five days from the date of receipt of the specified notification. In this case, the date of submission of the said calculation will be considered the date of submission of the calculation recognized as initially not submitted.

Section 2 is included in the calculation only by payers - heads of peasant (farm) households. The heads of peasant (farm) households submit calculations of insurance premiums to the tax authority at the place of registration before January 30 of the calendar year following the expired billing period.

Personalized accounting

Personalized registration with the Pension Fund of Russia is not cancelled. To maintain individual records in the compulsory pension insurance system, the tax authority will submit the following information to the territorial bodies of the Pension Fund of the Russian Federation:

1) the amount of earnings (income) on which insurance contributions for compulsory pension insurance were calculated;

2) accrued and paid amounts of insurance premiums;

3) clarifying (correcting) information provided by policyholders based on the results of tax audits of the accuracy of information and (or) when independently identifying errors;

4) other information necessary for individual (personalized) accounting in the compulsory pension insurance system and at the disposal of the tax authorities.

This information will be transferred from the Federal Tax Service to the Pension Fund no later than five working days from the date of receipt of information from the policyholder in the form of an electronic document and no later than 10 working days - on paper.

Reporting to the Pension Fund

Insureds will submit to the Pension Fund information about the length of service for each insured person working for them, including persons who have entered into civil contracts for remuneration for which, in accordance with the legislation of the Russian Federation on taxes and fees, insurance premiums are charged (Article 11 of Federal Law No. 27 -FZ dated 04/01/1996 as amended 250-FZ). You must report on your experience annually no later than March 1 of the year following the reporting year. This will need to be done for the first time in January - February 2021 for 2021. The Pension Fund of Russia will develop the form of information about the experience.

Monthly reporting to the Pension Fund will continue. From 2021, only the deadline for submitting the SZV-M form will change: no later than the 15th day of the month following the reporting period - month.

Reporting to the Social Insurance Fund

Form 4-FSS will continue to be submitted to the FSS, but with a new content and name - “Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage” . The calculation form was developed by the FSS and at the time of publication of the material is under consideration by the Ministry of Justice.

The new form, in fact, is section 2 of the currently valid form 4-FSS. Thus, tables 1–5 of the new form correspond to tables 6–10 of section 2 of the current form 4-FSS. Table 1.1 corresponds to table 6.1, entered into the current form 4-FSS by FSS Order No. 260 dated July 4, 2016. According to the procedure for filling out the 4-FSS calculation, the title page, tables 1–2 and 5 of the form are mandatory for submission by all policyholders. If there are no indicators to fill out tables 1.1, 3 and 4 of the calculation, these tables are not filled out and are not submitted.

The deadline for submitting 4-FSS has been retained. In accordance with paragraph 1 of Art. 24 of Federal Law No. 125-FZ of July 24, 1998, the calculation must be submitted quarterly to the territorial body of the Social Insurance Fund at the place of registration:

• on paper no later than the 20th day of the month following the reporting period;
• in the form of an electronic document no later than the 25th day of the month following the reporting period.

Elena Kulakova, expert of the reporting system Kontur.Extern

Report on additional contributions

In some cases, organizations have the right to pay additional insurance contributions to the Pension Fund in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings.” You can do this:

• if the obligation to pay additional insurance premiums at the expense of the organization is established by order or labor (collective) agreement;
• if the employee filed an application for deduction from his payments and payment of additional insurance premiums.

For each payment for the transfer of additional insurance contributions, it is required to create a separate register (form DSV-3) of employees for whom additional contributions were transferred (Part 4, Article 9 of Federal Law No. 56-FZ of April 30, 2008).

In 2021, the generated registers must be submitted to the territorial divisions of the Pension Fund no later than 20 calendar days from the end of the quarter in which the DSA was paid (Parts 5, 6, 7, Article 9 of the Federal Law of April 30, 2008 No. 56-FZ). Accordingly, if additional contributions were transferred, say, in the first quarter of 2017, then they must be reported no later than April 20, 2017. The DSV-3 register form for 2021 was approved by Resolution of the Pension Fund Board of June 09, 2016 No. 482p.

Updated RSV-1 for periods before 2017

In 2021, updated DAM-1 calculations for periods expired before January 1, 2021 should be submitted to the Pension Fund of the Russian Federation using the previous DAM-1 forms. That is, if, for example, if in January 2021 the organization decides to clarify the RSV-1 for 2021, then the updated calculation must be submitted to the Pension Fund of the Russian Federation in the form of RSV-1, approved by Resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. The PFR authorities will transmit the corrected information for past periods to the tax authorities themselves (Article 23 of Federal Law No. 250-FZ dated July 3, 2016). The tax authorities themselves will not accept “clarifications” for periods before 2021.

Below in the table we summarize information about what reports need to be submitted to the Pension Fund in 2021.

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22.11.2016

Reporting to the Pension Fund in 2021: changes and latest news

In 2021, the obligation to monitor the size and timing of contributions for pension and health insurance rests with the Federal Tax Service.
This also applies to disability and maternity insurance. A number of functions are transferred to the hands of the Social Insurance Fund - now they will oversee contributions for injuries 11/03/2016
Previously, pension and health insurance were regulated and controlled by the territorial branches of the Pension Fund. The rest was handled by FSS employees. Since employees of the Pension Fund are no longer authorized to monitor insurance, the reporting submitted by entrepreneurs to government authorities on employee income in 2021 is also undergoing corresponding changes.

What reporting is submitted on pension contributions to the Pension Fund in 2021?

The 4th quarter of 2021 has not yet ended, which means organizations need to be guided by previous legislative norms. The RSV-1 form remains the same; it was approved in 2015, while legislators have not made any changes to its completion.

To fill out reports for 2021 without problems from the tax office, experts recommend following the provisions of the Federal Legislative Act issued on July 24, 2009. In 2021, the RSV-1 form is allowed to be submitted both by e-mail and in a printed version.

If you choose to submit a document on paper, reporting will be accepted until February 15, 2021 inclusive. Late arrivals will be subject to penalties. The electronic form of filing the RSV-1 document requires the preparation and submission of documentation before February 20, 2021.

Are there cases when in 2021 it is necessary to submit RSV-1 only in electronic format? Leading accountants answer: yes. RSV-1 is mandatory if the number of hired employees at the enterprise exceeds the number of 25 workers, that is, in 2021, wages were paid to more than 25 working citizens.

In addition to RSV-1, you will have to report to government authorities, showing SZV-M on a monthly basis. The form was first recorded on February 1, 2021. Until the 10th day of each month, employers provide SZV-M. That is, on October 10, 2021, the form for the past September is submitted, on December 10 - for October, and in January 2021 - for December 2021.

What has changed in 2021?

There is no longer a need to take RSV-1 in 2021. In the 1st quarter of 2017, a single consolidated report is drawn up in relation to all contributions to the Pension Fund, the Federal Compulsory Medical Insurance Fund, and the Social Insurance Fund. Please note that if previously the documentation was transferred to the Pension Fund of the Russian Federation, then in 2021 the reporting is handed over to the employee of the Federal Tax Service, where the company is registered.

When to submit a summary report to avoid getting a fine? Until the 30th day of the month following the reporting month. The type of submission of paper does not affect the deadline.

So, deductions from the income of the organization’s employees for the 1st quarter of 2021 should be made before May 2, 2021, and if we are talking about half a year, the date shifts to July 31 inclusive. A summary report for the last 9 months of the company’s activities is submitted by October 30, 2018. As such, a unified form for filling out consolidated reporting does not yet exist; legislators only proposed a developed draft for consideration.

As we see, the Federal Tax Service and the Social Insurance Fund “unloaded” the Pension Fund workers by taking on part of their work. But this does not mean that civil servants of the Pension Fund will sit idly by. They are responsible for accepting 2 types of documents:

1. SZV-M, which we talked about just above. By 2021, reporting deadlines will change. If today the final filing date is before the 10th of each month, then in 2021 the SZV-M is issued before the 15th; for the convenience of entrepreneurs, the deadlines have been extended by 5 calendar days.
2. Another form of reporting will come into force for the first time in 2021. The document is submitted once a year, it records the insurance length of employees. What the form will be is still anyone’s guess, because it has not yet been approved. But the deadline for the last submission is known - until March 1 of the next year. Accountants have nowhere to rush - the new report is submitted for the first time in 2021, and in 2021 it is not valid.

Tax reports in 2021

So that the accountant at the enterprise does not get confused about which document should be submitted in 2021, when and where, experts have drawn up a so-called calendar plan:

1. A summary report on deductions made from the salaries of all workers in the organization is submitted to the territorial division of the tax office every 3 months, namely: in the 1st quarter of 2017 - May 3, 2021, for the 2nd quarter - July 31, if you need to submit the document for 3rd quarter, the personnel employee is required to draw up the document by October 30, 2021.
2. Calculations on the amounts for injuries should be attributed to the Social Insurance Fund, this must be done every quarter. If you are taking 4-FSS via the Internet, focus on the closing date before the 25th day of the month that will follow the reporting month. If the accountant prefers the usual method of submitting documents - paper - then submit the report by the 20th.
3. A report reflecting the length of service of hired employees is annually shown to employees of the Pension Fund until March 1 of the following year.
4. SZV-M is supervised by employees of the Pension Fund, reports must be submitted every month. It is important to do it before the 15th day of the month following the reporting month.

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