What should an employer do when changing an employee’s last name?

Protocol with an error as a result of checking SZV-M

Starting from 2021, companies submit monthly reports to the Pension Fund about insured persons SZV-M.
This form is required to track working retirees who do not need to index their pension. Submit reports to the Pension Fund online

Watch the video on how to form SZV-M and SZV-STAZH in the program.

If the company has 25 or more employees, the report is sent via the Internet (clause 2 of Article 8 of Federal Law No. 27 of 04/01/1996).

To send electronic reports, sign an agreement on electronic document management with the Pension Fund.

The report is sent to the Pension Fund by the 15th of each month.

The deadlines for submitting reports for June-November of the current year are shown in the table below

Deadlines for submitting reports (June-November)

After sending the report, the company receives a reception protocol, which shows how correctly the SZV-M was filled out. If the report has passed, the program will indicate the status “Document Accepted”.

A green checkmark in the program means that the report was submitted on time, but it contains serious errors that need to be corrected.

As a result of the verification, the company will receive an acceptance protocol with the following statuses:

"Document not accepted"

Status “Document not accepted”

“The document was partially accepted”

Status “Document partially accepted”

The period for receiving the protocol is 4 working days.

Employees of the Pension Fund can find 14 inaccuracies; they are listed in Table 7 to the Resolution of the Pension Fund Board of December 7, 2016 No. 1077p. You can see this table in the figure below.

Table 7 to the resolution of the Pension Fund Board

There are 3 types of error codes: “20”, “30”, “50”.

Code “20” means that the report has been accepted by the fund and does not require clarification. But pay attention to minor flaws.

Error “30” means that the report has been partially accepted and requires revision for employees with erroneous data.

Error with code “50” - the report must be completely retaken for all personnel. There is a possibility that a negative protocol for SZV-M will come due to a technical error in the Pension Fund. In this situation, contact the Pension Fund.

In the following blocks, we will consider the types of errors, how to correct and clarify information after submitting a report with errors, whether there is an adjustment report, and the possible outcome of disputes in court with the Pension Fund of the Russian Federation.

Frequent mistakes when submitting to SZV-M

When submitting the SZV-M report, the most common errors include:

Typo in period

Example. In SZV-M for June you indicated the period “July”. The Pension Fund did not find this error. But next month you send a report for July, and the fund does not accept it, because they already have a form with the “Original” type. The Pension Fund considers the June report to be overdue and fines for it. Convincing the Foundation that they are right is a problem.

To correct the error, submit the original form for June, correct the July data (submit a canceling and supplementing form for July).

You can challenge your position in court if the reporting was submitted on time. The court understands that there was a typo in this situation. For example, in case No. A81-6455/2016, the court sided with the company and, as a result, canceled the fine.

Wrong type of shape

The program has 3 forms: the original “outcome”, o and the complementary “extra”.

The first report is submitted with the “Initial” type.

You need to use the “Cancel” form if previously submitted information needs to be cancelled. For example, the report contains data about an employee who quit in June. The report for July should not include information about the dismissed employee.

“Additional” corrects errors in the previous report.

It is not allowed to indicate the type “out” for secondary submission.

If you mistakenly specified the type of form “Cancelling” instead of “Initial”, then the canceling form will appear in the Pension Fund of Russia database, but the original one will not be there. In this case, fix the error as quickly as possible.

Example. I first submitted the cancellation form, and then after the due date I corrected the error by sending a report with the type “Ex”. The Pension Fund of Russia began to consider the information as nullified and demanded that a supplementary form be submitted. Since the policyholder provided it after the delivery deadline, he was fined. He was able to lift the sanctions only in court.

Attach a cover letter to the clarification, indicating that you are correcting the error.

An extra employee in the report, for example, a fired employee

In this situation, you need to make a cancellation report, indicate the code “Cancel” in block 3, and indicate the data of the extra employee in the fourth block.

Do not list all employees, otherwise the data on them will be reset.

Forgotten worker

The SZV-M form must include all company employees with whom GPC agreements or employment contracts were in force during the reporting month. The report must include even those employees who were hired on the last day of the reporting month or fired on the 1st.

To eliminate this error, submit SZV-M with the “Additional” type. To do this, generate a new report in the program; in block 3, enter the code “Additional”. In block 4, enter the missing employee, his INN, SNILS.

SZV-M

Self-employed in the report

There is no need to submit an SZV-M for the self-employed. Submit a cancellation form if you included it in error.

An employee not included in the report who has lost his self-employed status

To correct this error, submit the supplemental form on time.

Incorrect company TIN

In this case, the fund will send a protocol with error code 50. This means that the report has not been accepted. To correct the error, resubmit the SZV-M with the “original” form type by the 15th.

Incorrect employee information

Example. The company incorrectly indicated the employee's TIN or made a mistake in the full name or SNILS of the insured person.

In the program, generate a report again, indicate the code “Cancel” in block 3. In block 4, add employees with incorrect data. Then generate another report. In block 3, indicate the code “Additional”; in block 4, list the same employees with corrected data.

If an employment contract has not been concluded with the sole founder, you still need to submit the SZV-M before the 15th, otherwise the company will be fined 500 rubles. (Letter of the Ministry of Labor dated July 7, 2016 No. 21-3/10/B-4587).

How to fill out the supplementary SZV-M when correcting errors

To correct errors in the original report already submitted to the Pension Fund, it is not enough to issue only a supplementary SZV-M. You must first cancel the erroneous data.

Use the following procedure, if you made a mistake in the full name, INN or SNILS of an employee - fill out two SZV-M:

• with the “cancel” type - transfer into this form from the original SZV-M information about the employees (employee) for whom corrections are required;
• with the “additional” type - in it, indicate the correct data for these employees (employee).

Let us tell you in more detail how to fill out the SZV-M with type “o” when correcting errors in the original report:

Step 1. On the new SZV-M form, fill out Section 1 “Insured Details” and Section 2 “Reporting Period” exactly as you did in the original report.

Step 2. In Section 3 “Form type (code)” enter the code “cancel”.

Step 3 . In Section 4 “Information about insured persons”, transfer individual information from the original report only for the employee whose data contains an error.

Step 4. Send the SZV-M with the “cancel” type to the Pension Fund of Russia.

Penalty for an error in SZV-M

The pension fund may fine the company for late submission of the report and errors.

If an organization with 25 or more employees submits a paper report, it will be fined 1,000 rubles.

If not all employees are included in the report, then the Pension Fund considers that the company did not provide information on the insured person on time. According to clause 4 of Article 17 of Federal Law No. 27 of 04/01/1996, the fine will be 500 rubles. for one person.

Example. The company employs 40 people. They forgot to add 10 people to the report. The organization will pay a fine of 500 10 = 5000 rubles*

To avoid a fine, submit reports not on the last day, but several days earlier than the due date. Then you will have time to complete the report without penalty.

There is also a penalty for an error in SZV-M. It is 500 rubles for each employee for whom there was an inaccuracy. During report processing, all errors are summarized for each employee.

Even if you made more than 3 mistakes for one employee, the fine amount will still remain 500 rubles per person.

What else can be transferred to the personnel department?

If the accountant manages to successfully use our arguments, we advise you to try your luck further: transfer it to SZV-M personnel. And the highest aerobatics is the transfer of the annual SZV-STAZH.

The first report is something that HR officers will definitely be able to fill out without any difficulty (and do in some organizations). And the most armor-piercing argument here is SNILS. Collecting work-related documents is the direct responsibility of the HR department. And we are talking not only about SNILS, but also documents about changing surnames, etc.

Therefore, if in your organization SZV-M rests on the shoulders of accountants, it can be transferred to personnel for the same reasons: the report contains not so much accounting as personnel information.

And there it’s not far from SZV-STAZH! Who better than HR officers will fill it in with data about the period of work and the coding of working conditions? And the trouble-free filling out of column 14 “Information about the dismissal of the insured person” depends only on the personnel specialist.

Colleagues, what do you think - who should fill out personalized reports and how do you deal with this at work?

General principle for correcting errors in SZV-M and deadlines for submitting corrections

If you find an error in the submitted report, you need to submit a correction. It comes in two types: complementary (type “extra”) and o).

The general principle for correcting errors in SZV-M:

• If the report is not accepted, it must be retaken. This happens, for example, if the policyholder incorrectly wrote the registration number in the Pension Fund.
• If the report is partially accepted (for example, you did not report on all employees, you wrote the last name, first name, patronymic, and SNILS number of the employee incorrectly), send a supplementary report. Include in it only those employees whose data is not indicated in the initial report or is indicated in error.
• In the original “ISH” form, all employees are indicated again; in the supplementary “ADP”, those who need to be added or excluded from the initial version of the report are indicated.

From October 1, 2021, new rules are in effect: it is possible to correct an error in an accepted report without a fine (clause 39 of Instruction No. 766 of December 21, 2016).

For example, the company made a mistake in the employee’s full name or SNILS number. The organization will be notified of errors. An error in the SZV-M in the last name, first name, patronymic of an employee is corrected in the usual manner: a canceling form is submitted to the Pension Fund of Russia, and then a supplementary one.

According to paragraph 39 of Instruction No. 766, defects must be corrected within 5 days from the date of receipt of the notification.

Correction of the surname in SZV-M is necessary when changing the surname of an employee. For example, an employee got married. Based on the marriage certificate, it is necessary to redo SNILS. To do this, contact the Pension Fund.

If an employee has changed the passport data, but has not changed the SNILS, the Pension Fund of Russia will refuse to accept the report, since the previous data is considered invalid.

If, on the deadline for generating the report, SNILS is at the Pension Fund of Russia at the registration stage, you still need to submit the report. For example, you submitted documents for changes to SNILS on the 12th, and the deadline for submitting the report is the 15th. The old data is invalid and the new data is not ready. Algorithm of actions of the policyholder:

1. Submit the original form for all employees, except for the one for which SNILS is not ready.
2. After receiving the SNILS, send a supplementary form for the employee with the new SNILS and a letter of explanation.

If an organization independently discovers an error, it can correct the SZV-M only after notification in the program from the Pension Fund of Russia. Submit clarification within 5 days from the date of receipt of the notification from the Pension Fund with the following indication:

• “DOP” - if the company has discovered a forgotten employee.
• “OTMN” - if you included extra employees.
• “A - if the organization made a mistake in the employee’s data.

In order not to make additional adjustments and preview the generated report, download the CheckPFR program on the Pension Fund of Russia website for free and do not forget to update it on your computer. This program is synchronized with Pension Fund data and is periodically updated.

Generate SZV-M report online

In the following blocks we will look at how to fix common types of errors.

Information about the labor function code

One of the fields of the SZV-TD form is the Code of the function being performed (if available). According to the filling rules, this field must be filled out from January 1, 2021, if available.

In the Code field of the function being performed (if available), indicate the corresponding code, consisting of seven alphanumeric characters in the format “ХХ.ХХХ-Х-Х”, where:

• the first five digital characters, separated by a dot, are the code for the name of the type of professional activity (Section I of the professional standard), containing a generalized labor function, which includes the work performed by the employee by position (profession), specialty (Section III of the professional standard);
• the last two alphanumeric characters (Section II of the professional standard) are the letter character of the generalized labor function code and the digital character - the level of qualification to which this generalized labor function belongs.

To automate the filling of this code, accounting of labor functions was implemented in the ZUP 3 program.

Firstly, a special reference manual Labor functions was provided. For elements of this directory, you can specify the name and code of professional activity:

The professional activity code can be entered manually; loading from classifiers is not yet provided.

Secondly, the indication of the labor function in the staffing table and for positions has been implemented:

• in the staffing position, the labor function is indicated on the Additional tab:
• The job function should be indicated in the position if staffing is disabled in the program:

Next, the completed information about the labor function from the staffing table or position will be pulled up in personnel documents in the Labor function field (if necessary, the value in the field can be reselected):

“SZV-M error 30”: how to fix

Result code 30 means that the report has been accepted, but inaccuracies for some employees need to be corrected.

Examples of such errors:

• Error in the patronymic, first name, last name of the employee.
• The employee's SNILS was recorded incorrectly.
• Full name does not match the insurance certificate.
• Lack of last name or first name of the employee.

The fund will also accept a report with extra spaces, periods, and hyphens.

How to correct error code 30 in SZV-M: submit a supplementary form for employees if you did not indicate the last name and first name of the employee. If there is an error in the personnel data, then you need to submit a canceling and supplementing form.

“SZV-M error 50”: how to fix

Result code 50 means that the report must be resubmitted, otherwise it will be considered failed.

Error code 50 appears if the policyholder:

1. The XML document was filled out incorrectly.
2. The report file does not match the XSD schema.
3. The report is signed with someone else's electronic signature. This happens if the representative does not have a power of attorney.
4. You provided an incorrect TIN or organization registration number.
5. Submitted a supplementary form instead of the original one. This happens if the organization made a mistake in the type of form.
6. The period code you specified was incorrect.

Let's take a closer look at how to fix error code 50 in SZV-M.

If there are errors in the composition or structure of the file, contact the program developer and update it. If IT specialists take too long to correct errors, and you realize that you will not be able to submit your report on time, use the programs on the Pension Fund website. Generate the report again and send it to the Pension Fund.

Rename the corrected file. If the name remains the same when you resubmit, the fund's verification program will not automatically accept it.

If the fund returned the report because of someone else’s signature, redo the document or send a power of attorney to the company’s representative at the Pension Fund. Indicate in it that he has the right to sign SZV-M with his electronic signature.

If the policyholder made a mistake in the TIN and registration number, correct these data and submit the report again.

If you specified the wrong form type, follow this algorithm: send a report with the “outcome” type and a letter explaining the error. If the policyholder submits a report for the first time a month, then the “outcome” type should always be.

To avoid errors in reports, connect to the “My Business” service. If you have any additional questions or other difficulties, our specialists are always ready to help. Subscribe to blog updates - stay up to date with the latest changes. Add to favorites Press Ctrl+D to add a page to favorites 0 likes Share:

Composition and deadlines for reporting contributions

Form 4-FSS on paper had to be submitted by January 22, 2018. In electronic form, 4-FSS is accepted until January 25, 2018 inclusive.

If there are no accruals, you must submit a zero report in Form 4-FSS, which consists of a title page, table 1, table 2 and table 5.

To calculate insurance premiums (DAM), which policyholders submit to the Federal Tax Service, a single deadline has been established - you need to report before 01/30/2018 inclusive.

If there are no accruals, you must submit a zero calculation, which includes the title page, sections 1 and 3, subsections 1.1 and 1.2 of Appendix No. 1 of Section 1, Appendix No. 2 of Section 1.

The reporting forms for insurance premiums have not changed.

Situation one: change of surname

Let's start with probably the most common situation, which, nevertheless, raises constant questions. We are talking about an employee (usually an employee) changing their last name. Obviously, in this case, it will be necessary to make changes to the personnel documentation, for example, to the employment contract, work book and personal employee card. However, making such changes requires a basis. Such a basis will be documents confirming the change of name, submitted by the employee himself. But you should ensure that the employee submits these documents in advance, and include in the employment contract a standard condition that the employee is obliged to inform the employer about a change of name, passport, place of residence and other personal data specified in the employment contract.

In principle, to begin the procedure for making changes to personnel records, it is enough to simply receive from the employee documents confirming the change of surname - a new passport, marriage certificate. These documents must be copied and certified with the stamp (seal) of the organization and the signature of the accountant. However, we recommend that you still ask the employee to sign the following statement:

General Director of Pervy LLC
E.D. Murashov

from the specialist of the department for working with VIP clients Demina R.K.

STATEMENT

In connection with the change of surname that occurred after marriage (former surname Rykova, new surname Demina) and receipt of a new passport, I ask you to make the necessary changes to personnel and other documentation containing my personal data.

Applications:

1. Copy of passport (all pages).

2. A copy of the marriage certificate.

Demina R.K.

March 07, 2021

Receiving such an application will allow for better organization of document flow, since the documents on the change of surname will be “tied” to this application. This means that in a few years, anyone who opens a personal file (including an inspector) will understand why these particular documents are in the file, and, what is important, at what point the organization became aware of the change in the employee’s last name. In addition, if necessary, visas and other marks can be placed on this application if the document flow system adopted by the organization requires this.

Don’t forget to also immediately give the employee an application for signature in form ADV-2 (approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 31, 2006 No. 192p). This application is needed in order to begin the procedure for replacing the state pension insurance certificate. You will still have to do this, so it is better to complete all applications at once and not distract the employee any further.

After receiving the application, you can prepare an order to make changes to personnel and other accounting documentation. So, in addition to the already mentioned employment contract, work book and personal card, you will need to make changes to the personal account, the Time Sheet, the Vacation Schedule, the insurance premium card, and the personal income tax card. If a power of attorney was issued for the employee, then it will also have to be redone. In addition, if wages are transferred to a bank card issued by the employer, then you will have to initiate the procedure for replacing the card, and if the company provides the employee with voluntary health insurance, then the procedure for replacing the policy. Accordingly, all these points need to be reflected in the order, which will look something like this:

LLC "First" ORDER
No. 1234/k-p

March 11, 2021

In connection with what was received from Demina R.K. a statement in which she notifies the administration of Pervy LLC about changes in personal data,

I order

:

1. Until March 15 of this year:

1.1. Prepare an additional agreement to the employment contract with Demina R.K., taking into account the change in her personal data (last name and passport details).

1.2. Enter in the work book of Demina R.K. information about changing your surname.

1.3. Add to Demina R.K.’s personal card. information about changing your last name and passport details.

1.4. Make changes related to the replacement of Demina R.K. surnames, in the Time Sheet, Vacation Schedule and personal account.

1.5. Ensure that new personal data of Demina R.K. is taken into account. when preparing tax reporting and reporting to extra-budgetary funds.

1.6. Register for Demina R.K. a new power of attorney, simultaneously revoking the previous one (dated January 1, 2021 No. 14-dVIP).

1.7. Notify company employees, contractors and other interested parties that Demina R.K. a new power of attorney has been issued.

1.8. Complete the documents necessary to replace the bank card issued by Demina R.K. as part of the salary project.

1.9. Complete the documents necessary to replace the voluntary health insurance policy issued by Demina R.K. within the framework of the corporate voluntary health insurance program.

1.10. Notify Demina R.K. on the need to submit an application to replace the certificate of compulsory pension insurance.

1.11. Notify Demina of the need to replace the compulsory health insurance policy.

2. Beregovskaya N.I., chief accountant of LLC Pervy, should be appointed responsible for the execution of this order.

General Director E.D. Murashov

And already on the basis of this order, changes are made to personnel documents. Let us remind you that changes to a personal card, work book and other personnel documents on paper are made as follows: outdated information is crossed out with one line, and the new name of the employee and the reason for the change are written above or next to it (depending on the form).

And the following additional agreement is signed to the employment contract:

ADDITIONAL AGREEMENT
to the employment contract dated July 12, 2021 No. 24-td

Krasnodar city

March 15, 2021

Limited Liability Company "First", represented by General Director E.D. Murashova, acting on the basis of the Charter, hereinafter referred to as the Employer, on the one hand, and Demina Raisa Konstantinovna, hereinafter referred to as the Employee, on the other hand, collectively hereinafter referred to as the Parties,

have entered into this Additional Agreement to the employment contract in force between the Parties (dated July 12, 2021 No. 24-td, hereinafter referred to as the Agreement):

1. In connection with a change in the Employee’s personal data, in the text of the Agreement the surname “Rykova” should be replaced with “Demina” in the appropriate cases.

2. In connection with changes in the Employee’s personal data, the preamble of the Agreement should be stated as follows:

LLC First, represented by General Director E.D. Murashova, acting on the basis of the Charter, hereinafter referred to as the Employer, on the one hand, and Demina Raisa Konstantinovna, passport series 4504 number 765432, issued on December 12, 2011 by passport office No. 3 of the FMS in Krasnodar, residing at the address: Krasnodar, st. Dzerzhinskogo, 10, bldg. 2, apt. 15, hereinafter referred to as the Employee, on the other hand, collectively hereinafter referred to as the Parties, have entered into this employment agreement as follows: ".

3. Signatures of the Parties:

Worker Demina

Employer Murashov

New control ratios in the DAM

As of January 1, 2018, a new edition of the Tax Code of the Russian Federation is in force. The changes also affected insurance premiums. In para. 2 clause 7 art. 431 of the Tax Code of the Russian Federation, cases have been added when the Federal Tax Service considers the payment of contributions to be unpaid.

Inspectors have the right to consider the DAM unrepresented if:

• personal data about individuals is unreliable;
• errors were made in calculating the amount of payments to individuals;
• the base for calculating contributions to compulsory pension insurance and (or) pension contributions (at basic and additional tariffs) is incorrectly calculated;
• the amount of pension contributions for each individual for the billing (reporting) period and (or) for each of the last three months of this period does not coincide with their amount for the organization as a whole.

Changes in the Tax Code of the Russian Federation entailed changes in the control ratios that the Federal Tax Service uses when checking the DAM. New control ratios are given in the letter of the Federal Tax Service of the Russian Federation dated December 13, 2017 No. GD-4-11/ [email protected]

Typically, accounting programs have built-in automatic checking of control ratios into each report. When filling out the RSV for 2021, make sure that your program is updated and takes into account the new verification formulas.

An employee has changed his last name: what should an accountant do?

Corrections must be certified by the signature of the responsible employee in Section 1 of the Instructions. approved

Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

When an employee changes f. And. O. There is no need to conclude any additional agreement to his employment contract. After all, the terms of the employment contract do not change under Art.

72 Labor Code of the Russian Federation. In the same way, you need to change the employee’s last name in the following documents: If you keep records in an accounting program, then simply change the name.

How to calculate the average headcount

The average headcount is indicated on the title page of the 4-FSS report. This indicator is also included in Appendix No. 5 of the DAM by policyholders who apply reduced rates.

The average headcount is calculated in accordance with Rosstat Order No. 498 dated October 26, 2015.

To calculate this indicator for the annual report, you need to take the headcount data for each month and divide by 12.

Let’s assume that the company’s average headcount (ASH) from January to November was 4 people. In December the number was 12 people.

MSS = (4 x 11 + 12) : 12 = 4.67

The result obtained is rounded to 5. This means that in the contribution reports, the value 5 should be indicated in the line for the average headcount.

You may also find the following materials useful:

Cheat sheet for calculating the average number of employees

The procedure for changing the surname of an employee in her documents by the personnel service

In accordance with clause 20 of the Instructions, an application for exchange of an insurance certificate in the event of a change in the last name, first name, patronymic, date of birth or gender of the insured person is filled out personally by the insured person and submitted to the territorial body of the Pension Fund of the Russian Federation. But the same paragraph stipulates that this application may be filled out by personnel or other services of the organization.

This means that it is necessary to stipulate in the internal local documents of the organization who exactly is engaged in the re-issuance of state pension insurance certificates - the employees themselves or the human resources department.

At what point should data on a change of surname be reflected in the RSV?

All personal data on employees is reflected in the third section of the DAM.

If an employee changes her last name, she must change her SNILS. If at the time of compiling the DAM the new SNILS has not yet been received, the report must indicate the employee’s previous surname.

The employee’s new surname is reflected in the calculation of insurance premiums only when he receives a new SNILS.

Thus, the employee’s personal data must correspond to the current SNILS.