Filling out the EFA-1 form for 2021: step-by-step instructions

Description of the EDV-1 form in the Pension Fund of Russia

EDV-1, in essence, is an inventory of documents submitted and additional information about the policyholder submitting data on length of service to the Pension Fund. Otherwise, a statistical report for the Pension Fund.

The data included in EFA-1 consists of:

a list of documents submitted to the Pension Fund;
a table reflecting summary data on calculations of contributions for the reporting period, broken down by type of contribution;
decoding of special working conditions that give employees the right to early retirement, and the number of such employees.

The EDV-1 report, as well as the SZV-STAZH, contains the minimum necessary information about the employer submitting it (registration number of the policyholder in the Pension Fund of the Russian Federation, TIN, KPP, name), as well as data on the period of the report and the type of information presented in it .

Filling out EDV-1 for SZV-ISKH

In the EDV-1 inventory accompanying the SZV-ISH form, the first 4 sections are filled out. Section 5 is drawn up in the presence of hazardous types of work.

Sections 1, 2 and 5 are drawn up in the same way as in the inventory accompanying SZV-STAZH.

In section 3, in the line “Form “Information on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, periods of labor and other activities counted in the insurance period of the insured person (SZV-ISH)”" indicates the number of insured employees for whom you submitted information using the SZV-ISH form. This number must be equal to the number of SZV-ISH forms included in the package.

Section 4 is drawn up similarly to the inventory for SZV-KORR with the “SPECIAL” type.

Current EFA-1 form and deadlines

In 2021, with SZV-STAZH for 2021, EDV-1 must be submitted in the form that was approved by Resolution of the Pension Fund of the Russian Federation of December 6, 2018 No. 507p. Let us remind you that the new form of SZV-STAZH was approved by the same resolution.

The following is a free EFA-1, current in 2021 for the 2021 report:

Since EDV-1 is submitted only together with SZV forms, the deadlines and procedure for submitting them are the same. For example, ODV-1 with SZV-STAZH for 2019 must be submitted no later than 03/01/2020 and only through TKS channels, if the number of insured persons in SZV-STAZH exceeded 24 people. If the number of people included in the SZV-STAZH for 2021 was 24 or less, then the SZV-STAZH and the accompanying EFA-1 report can be generated and submitted on paper.

How to prepare and submit the SZV-STAZH for 2021 on time is described in detail on our website in the article “SZV-STAZH for 2021: a new form and sample for filling out in 2020.”

How to fill out EDV-1

Let's look at the process step by step:
STEP 1. Fill out the header of the form (Section 1) with information about the policyholder. The section is clearly structured; each identifier has its own row of cells. STEP 2. We enter data about the report itself in Section 2: period code, year, form type: original, corrective or canceling. STEP 3. We indicate information about the document with which we are submitting EFA-1. To do this, in the table located in Section 3:

select the required line (for annual SZV-STAGE this is line 1);
in the selected line we indicate the number of people for whom the main report was prepared.

STEP 4. Section 4 in EFA-1 is filled out only when submitting data using the SZV-ISH and SZV-KORR forms. For SZV-STAZH, skip this section (leave it blank). STEP 5. Determine whether Section 5 needs to be filled out and fill it out if so. It is intended for entering information about employees who have the right to early retirement. If there are such employees in SZV-STAZH, the table in Section 5 must also reflect the data and add the information required by the Pension Fund of the Russian Federation, which is not included in SZV-STAZH.

NOTE!
Section 5 in EDV-1 is now filled out if the SZV-STAZH indicates employees entitled to early retirement who are employed in the types of work provided for in Part 1 of Art. 30 and art. 31 of the Law of December 28, 2013 No. 400-FZ. Until 2021, information was entered into EFA-1 only for the work specified in paragraphs. 1-18 hours 1 tbsp. 30 of Law No. 400-FZ. The fact is that the list of occupations giving the right to early retirement has been supplemented with teaching, medical and creative activities.

Count	Where to get information and how to indicate
Serial number	Indicate the serial number of the entry in ascending order without gaps or repetitions. Assign a number for each structural unit. If data on the names of professions is reflected in several lines, assign a serial number only to the first entry.
Name of the structural unit according to the staffing table	Indicate all names of structural divisions for the reporting year according to the staffing table
Name of profession, position according to staffing table	Indicate in separate lines for each department all the names of professions for the reporting year according to the staffing table
Number of jobs according to staffing table	Indicate the number of jobs in the structural unit for a specific profession for the reporting year according to the staffing table. If the staffing table changes, indicate the largest number of jobs according to the staffing table.
Number of actual employees	The number of insured people actually working under special working conditions must match the number of those for whom you pay insurance premiums at additional rates for compulsory pension insurance. Indicate the number of employees who worked in the reporting year and for whom they filled out columns 9, 10, 12 of Table 3 SZV-STAZH. Fill in the field for each profession in the structural unit
The nature of the work actually performed and additional working conditions	Describe the work and working conditions in accordance with the Unified Tariff and Qualification Directory of Work and Professions of Workers. For example, working as a crane operator for transporting hot sinter and pellets.
Name of primary documents confirming employment under special working conditions	Indicate the internal document of the organization. For example, certification of workplaces for working conditions or a special assessment of working conditions, technological regulations.
Code of special working conditions/length of service according to the Classifier	Take the code from the Classifier. Indicate only if during the period of work in conditions with the right to early retirement you paid insurance premiums at an additional rate. By Classifier we mean the All-Russian Classifier of Information on Social Protection of the Population OK 003-2017 (OKIZN OK 003-2017), which came into force on January 1, 2017, replacing OKIZN OK 003-99. An exception is periods with the codes “DECREE”, “VRNETRUD”, “WATCH”, “DLOTPUSK”.
Position code of lists No. 1 and 2, “small” list	Take the code from the lists or approved by Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 No. 10.

A correctly completed Section 5 in EFA-1 for 2021 will look like this:

Below the table, indicate the total number of jobs in special working conditions according to the staffing schedule during the year. It should be equal to the sum of jobs that are indicated in column 4 of the table for each structural unit and profession.

Also indicate the total number of employees who actually worked under special conditions in the reporting year.
It should be equal to the sum of workers who are included in column 5 of the table for each structural unit and profession. STEP 6. We certify the report with the signature of an authorized person and seal (if available).
You can view and freely fill out EFA-1 for 2021 with completed Section 5 using the direct link below: EXAMPLE OF COMPLETING EFA-1 2020

SZV-STAZH and EDV-1 based on the results of 2021

Based on the results of 2021, no later than March 1, 2021, organizations and individual entrepreneurs making payments and rewards to individuals are required to submit to the territorial office of the Pension Fund of the Russian Federation the SZV-STAZH form with the “Initial” type.

In connection with the transfer of administration of insurance premiums to the tax authorities, from 01/01/2017 we stopped submitting quarterly reports to the authorities of the Pension Fund of the Russian Federation (hereinafter referred to as the Pension Fund of the Russian Federation). But “a holy place is never empty...”, so a new report, or rather a series of reports, was introduced. These reports were introduced by Resolution of the Board of the Pension Fund of the Russian Federation No. 3p dated January 11, 2017 “On approval of the form “Information on the insurance experience of insured persons (SZV-STAZH)”, the form “Information on the policyholder transferred to the Pension Fund of the Russian Federation for maintaining individual (personalized) records (IDV- 1)”, form “Data on the adjustment of information recorded on the individual personal account of the insured person (SZV-KORR)”, form “Information on earnings (remuneration), income, amount of payments and other remunerations, accrued and paid insurance premiums, periods labor and other activities counted in the insurance period of the insured person (SZV-ISH)", the procedure for filling them out and the format of information" (hereinafter referred to as Resolution No. 3p). This Resolution was registered with the Ministry of Justice of Russia on February 21, 2017 under No. 45735 and came into force on March 5, 2017.

New reports do not cancel the submission of the monthly report in the SZV-M form, but are additional reports.

Since the report on the SZV-ISH form is filled out in exceptional cases - if the insurer has not provided personalized information for this employee until 2021 (by analogy with the previously provided supplementary reports), and the report on the SZV-KORR form, as is known, by analogy - this corrective report, then in this article we will consider in detail the reports SZV-STAZH and EDV-1.

GOOD TO KNOW:
Absenteeism is not subject to inclusion in the length of service that gives the right to an insurance pension, since during absenteeism the insured person is not accrued wages and insurance contributions to the Pension Fund. Therefore, information about such unpaid periods must be indicated in the information submitted by the policyholder to the territorial body of the Pension Fund of the Russian Federation.

Who should submit information on the SZV-STAZH form:

Like all reports to the Pension Fund of Russia, which are filled out for each employee and are therefore individual (personalized), the newly introduced report in the SZV-STAZH form is provided in accordance with Art. 1 of the Federal Law “On individual (personalized) accounting in the compulsory pension insurance system” dated 04/01/1996 No. 27-FZ (hereinafter referred to as Law No. 27-FZ):

organizations - legal entities (hereinafter referred to as legal entities);
separate divisions (hereinafter referred to as SB) of organizations (provided that they have a separate balance sheet, a separate current account, and they are registered with the Pension Fund separately from their parent organization);
individual entrepreneurs (hereinafter referred to as individual entrepreneurs) who make payments in favor of individuals under employment contracts or under civil law contracts.

Who should submit information on the SZV-STAZH form:

According to clause 1.5 of the General Requirements for the Procedure for Filling out Appendix No. 5 of Resolution No. 3p, SZV-STAZH is submitted to all those insured in the personalized accounting system (that is, having SNILS) - this is:

employees under employment contracts;
individuals with whom civil contracts have been concluded;
individuals to whom payments are made under copyright agreements;
as well as individuals who make payments subject to insurance premiums in accordance with Chapter. 34 Tax Code of the Russian Federation.

Report submission deadlines:

SZV-STAZH and ODV-1 are provided by the policyholder to the Pension Fund of Russia in accordance with clause 2 of Art. 11 of Law No. 27-FZ) at the end of the year by March 1 of the next year for the reporting period, that is, by 03/01/2018 we have to report for 2021.

True, in some cases the deadline for submitting a report changes; when this happens, we will look at it in the table. 1.

Table 1

№	Cases when the deadline for submitting a report changes	Deadline for submitting the report to the Pension Fund in this situation	Base
1	The insured - the legal entity ceases its activities	During the month when the legal entity has already approved the interim liquidation balance sheet before closing the company, but no later than the day when the organization submits documents to the tax authorities to close the company	Law No. 27-FZ, clause 3, art. eleven
2	Termination of IP activities	Within the month of the individual entrepreneur’s decision to terminate his activities, but no later than the day when the individual entrepreneur submits documents to the tax authorities to terminate his activities	Law No. 27-FZ, clause 3, art. eleven
3	Liquidation of the policyholder in accordance with bankruptcy proceedings	Until the bankruptcy trustee’s report with the results of the bankruptcy proceedings is submitted to the arbitration court	Law No. 27-FZ, clause 3, art. eleven
4	Legal entity reorganization	During the month when the legal entity approved the transfer act (separation balance sheet), but no later than the day when the organization submits documents to the tax authorities for registration of the legal entity created during the reorganization	Law No. 27-FZ, clause 3, art. eleven
5	Reorganization of a legal entity as a merger with another legal entity	Information is submitted no later than the day when the organization submits documents to the tax authorities to terminate the activities of the affiliated legal entity	Law No. 27-FZ, clause 3, art. eleven
6	When an employee applies to the Pension Fund for a pension	Within 3 calendar days from the date the employee submits an application to the employer with a message that this employee is receiving a pension - in this case, SZV-STAZH is issued only for this employee	Law No. 27-FZ, clause 2, art. eleven
7	The insured is a private lawyer or notary upon termination of their powers	This insurer submits SZV-STAZH for its employees to the Pension Fund at the same time as its application for deregistration as an insured	Law No. 27-FZ, clause 3, art. eleven
8	Dismissal of an employee during the reporting year	There is no need to submit a report to the Pension Fund ahead of schedule, but information on the resigning employee in the form SZV-STAZH must be given to the employee himself on the day of dismissal	Law No. 27-FZ, clause 4, art. eleven
9	The employee requested information about himself in writing	A copy of the information for this employee in the SZV-STAZH form for the previous reporting period must be given to the employee himself within 5 calendar days from the date of his application	Law No. 27-FZ, clause 4, art. eleven

Where to submit information on the SZV-STAZH form.

According to paragraph 1 of Art. 11 of Law No. 27-FZ:

Legal entity - to the Pension Fund of the Russian Federation at the place of registration;
OP (indicating the checkpoint of this unit) - to the Pension Fund of the Russian Federation at the place of registration of the unit, subject to the existence of a separate balance sheet, current account and separate settlements with employees;
Individual entrepreneurs - to the Pension Fund of the Russian Federation at their place of residence (the place of their registration as an insurer).

How to submit information on the SZV-STAZH form.

This issue is addressed in paragraph 2 of Art. 8 of Law No. 27-FZ, consider it in table. 2.

table 2

№	Number of employees	How to submit SZV-STAZH
1	25 people or more working employees	Only in electronic form using an electronic digital signature (hereinafter referred to as EDS)
2	24 or fewer employees	Can be submitted either on paper or electronically using digital signature at the discretion of the policyholder

It must be remembered that the SZV-STAZH is submitted simultaneously with the report on the EDV-1 form.

Who submits Information on the policyholder transferred to the Pension Fund for maintaining individual (personalized) records (form EDV-1)

At its core, the EDV-1 form is an accompanying statement (a list of incoming documents) to the report.

That is, when submitting personalized reports SZV-STAZH or SZV-KORR or SZV-ISH, a package of documents is generated. The EDV-1 form is attached to the package of documents from the reports.

At the same time, the package of documents for EFA-1 includes only one type of report and for one reporting period. For example, if it is necessary to submit SZV-ISKH and SZV-KORR at once, then two packages and two EDV-1 are formed.

Based on the above, EDV-1 is submitted to the Pension Fund by all policyholders who also submit SZV-STAZH.

GOOD TO KNOW:
Copies of information submitted to the Pension Fund for individual (personalized) accounting are kept by policyholders. The storage of these copies by policyholders must be carried out in accordance with the rules established for the storage of accounting and reporting documents.

What simplifiers need to know about these forms

There are nuances that are most often of interest mainly to organizations using the simplified taxation system (STS) and individual entrepreneurs using the STS. We will consider these nuances in the table. 3.

Table 3

Situation	Solution
Does a legal entity need to submit a SZV-STAZH report if the company has no employees, but only one director (general director), who does not receive a salary, but is the only founder of this company	According to para. 2 p. 1 art. 7 of the Law “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 No. 167-FZ, such a founding director must submit a report in the SZV-M form, since such a director is in an employment relationship with his organization even if a written employment agreement has not been concluded contract and he does not receive a salary.
Is it necessary for an individual entrepreneur to submit a SZV-STAZH report if he is on the simplified tax system, and at the same time does not have employees, and therefore does not make payments to individuals	According to Art. 11 Law No. 27-FZ, the SZV-STAZH report is submitted for employees, and if the individual entrepreneur does not make payments to individuals, then he has no obligation to submit SZV-STAZH.

Let's sum it up

The EFA-1 report for 2021 must be submitted together with the SZV-STAZH report within the same deadlines, following the same procedure.

Relevant in 2021 is the form approved by Resolution of the Pension Fund of Russia Board dated December 6, 2018 No. 507p.

In the EDV-1 form submitted along with the SZV-STAZH, Section 4 is never completed.

Section 5 should be completed only if the policyholder has employees entitled to early retirement and information about this is already included in columns 9, 10 or 12 of the SZV-STAZH form.

EDV-1: who takes it and when

Drawing up personalized reports and regularly submitting them to the structural units of the Pension Fund is the responsibility of all employers. Exemption from such functions is not intended for any groups of employers - the norm applies to legal entities and individual entrepreneurs.

The set of submitted documents may consist of the following forms:

SZV-STAZH, ODV-1, if the personalized information reflects the amount of insurance experience and contributions paid, and the data is of a primary nature;
EDV-1 (KORR) together with the SZV-KORR report, if it is necessary to clarify or correct information that is already available in the Pension Fund database (the basis for its inclusion was the original personification reports, which contained errors);
EDV-1 and SZV-ISKH, if the employer has identified a period before 2021 for which a report was not submitted to the Pension Fund.

Submission of EFA-1 for 2021 must coincide in time with the date of submission of any of the mentioned reports in the personalized accounting system. So, if the inventory is compiled to accompany a package of SZV-STAZH reports, you need to focus on the deadline for submitting this particular form, that is, March 1 of the year following the reporting interval.