The deadline for submitting the SZV-M form for December 2021.

Deadlines for delivery of SZV-M

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There are no instructions for filling out the SZV-M. In order not to forget to submit the SZV-M form on time, regularly check the accountant’s calendar.

Report submission methods

You can submit reports in form SZV-M to the Pension Fund in paper or electronic form. However, only those employers who employ less than twenty-five employees have the right to submit paper reports. These include:

• Full-time employees;
• Citizens with whom the State Agreement has been concluded;
• Employees who are on maternity leave or on leave at their own expense;
• Director of the company.

If the number of personnel is more than twenty-five people, the report is allowed to be submitted only in electronic format. Such reporting is sent to the Fund via telecommunication channels. It must be certified by a qualified digital signature of the director of the company.

If the report is submitted in paper form, it must be written by the director of the company. It can be sent by post or returned by personally coming to the Foundation branch.

The deadline for submitting reports in any format is the date of its sending to the Pension Fund.

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Composition of SZV-M

The report includes four sections:

• details of the policyholder;
• reporting period;
• form type;
• information about the insured persons.

Procedure for filling out section 1

This section contains the name of the organization, its registration number in the Pension Fund, TIN and KPP. Entrepreneurs write their full name instead of the name of the organization, and leave the checkpoint field empty.

Procedure for filling out section 2

Here you should indicate the month and year for which the report was generated.

Procedure for filling out section 3

In this section, you should note the type of form. There are three of them in total.

The original form is the primary report.

The supplementary form SZV-M is submitted if not all information is provided in the original form.

A cancellation form must be submitted if the original form contains incorrect information.

Procedure for filling out section 4

This section is presented in table form. Opposite the full name of each employee, indicate his SNILS and Taxpayer Identification Number. If the organization does not have information about the employee’s TIN, then this column can be left blank.

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SZV-M for October 2021 - example of filling out

The deadline for submitting the form for October is no later than November 15, 2017
11/09/2017Russian tax portal
Author: Tatyana Sufiyanova (tax and duties consultant)

Who submits a report on the SZV-M form?

As the Pension Fund explained in its letter No. LCH-08-26/9856 dated July 13, 2016, an employer registered with the Pension Fund of the Russian Federation as an insurer for compulsory pension insurance is required to submit reports on individual (personalized) accounting, including including in the SZV-M form, in accordance with the norms of the current legislation in relation to insured persons working in an organization under an employment or civil law contract, including in relation to the heads of the organization who are the only participants (founders), members of organizations, owners of their property .

If the above-mentioned persons carry out work on the basis of an employment contract, reporting in the SZV-M form must be submitted for all working insured persons, regardless of the actual payment and other remuneration for the reporting period in favor of the above-mentioned persons, and also regardless of the payment of insurance premiums.

At the same time, in relation to insured persons working under civil contracts, taking into account the direct indication of clause 2.2 of Art. 11 of Federal Law No. 27-FZ, reporting in the SZV-M form is submitted subject to the accrual of insurance premiums for remunerations paid under such contracts.

For which employees can one not submit an SZV-M report?

A company has the right not to submit a report if it fulfills three conditions:

1) The company does not conduct business activities;

2) The founder of the company performs the functions of a manager, but an employment or civil contract has not been drawn up with him;

3) The company did not make payments to the founder.

What should you pay attention to when filling out the SZV-M?

1) It is important to fill out the employer’s registration data without errors - this is his tax identification number, checkpoint and registration number in the Pension Fund.

2) Don’t forget that each month has its own code. And if we submit a report for October, then we should indicate the code “10”. In the event that an accountant mistakenly indicates the code for another month or forgets to enter the correct one, the report will be sent with an error and you will then not be able to prove for what exact period you submitted the information.

3) In the tabular part of the form, you must enter information on the employees’ INN and SNILS without errors. If a mistake is made, it will definitely need to be corrected.

Error in SZV-M - how can it be corrected and not get fined?

How can I make corrections to the SZV-M reporting form that has already been submitted? For example, let’s imagine that an error was made in the employee’s SNILS. Let's learn together how to calculate the amount of the fine: let's say an accountant made a mistake in the name of an employee and in her SNILS number. So, the fine will be 500-00 rubles, because it is not assigned for the number of errors, the amount of the fine is calculated according to the number of insured persons (employees) who made the errors. In our example, two mistakes were made by one employee, which means the fine will be 500 rubles.

But the fine can be avoided. As we know, the SZV-M report does not have an adjustment form. There are canceling and complementary forms. After we have discovered an error in the reporting, we must make a cancellation form and reflect in it the name and details of the employee whose inaccuracies were made.

Next, we draw up a supplementary form in which we write the correct information. The canceling and supplementing forms SZV-M should be submitted together at the same time.

There are some other rules that are worth paying attention to:

1) If SZV-M reflected an “extra” employee who has already been fired? You only need to submit a cancellation form, in which you will show the employee who was fired.

2) If a company employee is not reflected in the SZV-M by mistake, has he been “forgotten”? You need to submit a supplementary form SZV-M and in it you will show information about your “forgotten” employee.

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Adjustments to the completed SZV-M in 2017

Next, we will explain about the timing of updating the SZV-M in 2021. So, in 2017, as before, there are several types of SZV-M form:

• “iskhd” (initial) – a report submitted for the first time;
• “additional” (supplementary) – a report that allows you to supplement previously submitted and accepted information;
• “cancel” (cancelling) – if you need to cancel previously incorrectly submitted information.

Everything is clear with the initial forms of SZV-M (primary). In 2021, they must be submitted no later than the 15th day of the month following the reporting month. However, in 2021, the legislation still does not stipulate anything about the deadlines for submitting supplementary or canceling forms. But what is the timeframe for updating the SZV-M reports? Let's try to figure it out with an example.

Example.

The organization passed SZV-M for December 2021 on January 13, 2017. However, on January 19, 2021, the accountant independently discovered that the report mistakenly did not include one person who was hired at the end of December 2016 under an employment contract. In this regard, on January 20, the accountant submitted a SZV-M report with the “additional” type to the Pension Fund and supplemented the already submitted report with information from the accepted employee.

Note that there are no restrictions on the deadlines for submitting supplementary and repealing SZV-M in the legislation. That is, the accountant can submit clarifying and canceling information at any time when he deems it necessary. However, we recommend that you take into account important points related to the possible occurrence of liability.

When to take it

For submitting the SZV-M for December 2021, the deadline is as follows (Article 11 of the Law “On personalized accounting of the Pension Fund of Russia” No. 27-FZ): no later than January 15, 2018. It will be a regular working day - Monday.

Thus, the SZV-M report for December must be submitted to the PFR unit no later than January 15 inclusive:

For more information about this, see “SZV-M in 2018: deadlines for submitting the original, supplementary and canceling forms.”

If the deadline for submitting SZV-M for December 2021 is missed, the policyholder will be fined 500 rubles. Moreover, for each employee who must be declared in this form.

When can you avoid a fine for SZV-M?

Despite the fact that SZV-M has been submitted for several years, many disputes regarding fines due to errors in this form have to be resolved only in court. And often the courts support the policyholders. Here are a few court decisions that will help you avoid a fine or significantly reduce its size:

• The court reduced the fine by 10 times for being late in submitting the SZV-M, taking into account mitigating circumstances: the violation was committed for the first time, the period of delay was insignificant (4 days), there was no intent and no negative consequences for the budget (Resolution of the Central District Court of 06/02/2020 in the case No. A83-10587/2019).
• A grammatical error in SZV-M is not punishable by a fine (Resolution of the Administrative Court of the East Siberian District dated May 26, 2020 in case No. A78-11257/2019).
• There will be no fine if the fund misses the deadline for collecting sanctions, which must be calculated from the date established for submitting information about the accounting (Resolution of the Ural District Administrative District dated June 10, 2020 in case No. A34-14254/2019).
• An error in information about an employee, corrected within 5 days after receiving a notification from the Pension Fund of Russia, is not grounds for a fine (Resolution of the Administrative Court of the West Siberian District dated 03.03.2020 in case No. A75-9576/2019).
• Technical failure of the software (Determination of the RF Armed Forces dated 08.08.2019 No. 309-ES19-12439).
• A technical typo in SZV-M is not grounds for a fine (Determination of the RF Armed Forces dated September 28, 2018 No. 309-KG18-14482).
• It is impossible to fine a branch for being late with SZV-M (Resolution of the Supreme Court of the Russian Federation of December 10, 2018 No. 308-KG18-19977).
• An error in the SZV-M, corrected after the reporting deadline, but before its discovery by the Pension Fund of Russia, cannot be the basis for a fine (Determination of the RF Armed Forces dated November 29, 2018 No. 310-KG18-19510).
• The organization in the original SZV-M did not indicate information about 248 employees and only a year later supplemented the information that was missing. The Pension Fund of the Russian Federation fined her for this after an inspection, but the judges considered the prosecution to be unlawful, since the fund itself did not discover the error during the past period (Resolution of the Volga-Vyatka District Administrative District dated October 29, 2018 in case No. A82-1008/2018).
• The SZV-M was submitted late due to the accountant’s illness—the court reduced the fine by 11 times, recognizing the accountant’s incapacity for work as a mitigating circumstance (Determination of the RF Armed Forces dated July 4, 2018 No. 303-KG18-8663).
• The employer submitted the SZV-M a day late for a good reason (on the last day of submitting the report, the power was turned off) - the judges sided with the employer, disagreeing with the imposition of a fine (Resolution of the Volga-Vyatka District Administrative District dated July 17, 2017 No. A28-11249/2016) .